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Finance Act 2002 (c. 23)

(The document as of February, 2008)

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Finance Act 2002

2002 CHAPTER 23

CONTENTS

Content
  1. Part 1

    Excise duties

    1. Tobacco products duty

      1. 1. Rates of tobacco products duty

    2. Alcoholic liquor duties

      1. 2. Rates of duty on cider

      2. 3. Duty on beverages made with spirits to be at spirits rate

      3. 4. Reduced rates of duty on beer from small breweries

    3. Hydrocarbon oil duties

      1. 5. Biodiesel

      2. 6. Regulating trade in rebated heavy oil etc

      3. 7. Fuel substitutes

    4. Betting and gaming duties

      1. 8. Amusement machine licences: excepted machines

      2. 9. Amusement machine licence duty: rates

      3. 10. Rates of gaming duty

      4. 11. Gaming duty to be chargeable in respect of sic bo and three card poker

      5. 12. Pool betting duty etc

      6. 13. General betting duty: spread bets

      7. 14. General betting duty: overseas bet-brokers

    5. Vehicle excise duty

      1. 15. Cars registered on or after 1st March 2001: rates of duty

      2. 16. Vans registered on or after 1st March 2001: rates of duty

      3. 17. Disclosure of information for vehicle excise duty exemptions

      4. 18. Motorcycles (and motorcycle trade licences): rates of duty

      5. 19. Registered vehicles etc

      6. 20. Calculating cylinder capacity of vehicles

    6. General

      1. 21. Drawback of excise duty

  2. Part 2

    Value added tax

    1. 22. Disallowance of input tax where consideration not paid

    2. 23. Flat-rate scheme

    3. 24. Invoices

    4. 25. Relief from VAT on acquisition if importation would attract relief

  3. Part 3

    Income tax, corporation tax and capital gains tax

    1. Chapter 1

      Charge and rate bands

      1. Income tax

        1. 26. Charge and rates for 2002-03

        2. 27. Indexed rate bands for 2002-03: PAYE deductions etc

        3. 28. Personal allowance for 2003-04 for those aged under 65

        4. 29. Personal allowances for 2003-04 for those aged 65 or over

      2. Corporation tax

        1. 30. Charge and main rate for financial year 2003

        2. 31. Small companies' rate and fraction for financial year 2002

        3. 32. Corporation tax starting rate and fraction for financial year 2002

    2. Chapter 2

      Other provisions

      1. Employment income and related matters

        1. 33. Employer-subsidised public transport bus services

        2. 34. Car fuel: calculation of cash equivalent of benefit

        3. 35. Statutory paternity pay and statutory adoption pay

        4. 36. Exemption of minor benefits: application to non-cash vouchers

        5. 37. Minor amendments to Schedule E charge

        6. 38. Provision of services through an intermediary: minor amendments

        7. 39. Employee share ownership plans: minor amendments

        8. 40. Treatment of deductions from payments to sub-contractors

        9. 41. Parliamentary visits to EU candidate countries: tax treatment of members' expenses

      2. Chargeable gains

        1. 42. Reallocation within group of gain or loss accruing under section 179

        2. 43. Roll-over of degrouping charge on business assets

        3. 44. Exemptions for disposals by companies with substantial shareholding

        4. 45. Share exchanges and company reconstructions

        5. 46. Taper relief: holding period for business assets

        6. 47. Taper relief: minor amendments

        7. 48. Use of trading losses against chargeable gains

        8. 49. Election to forgo roll-over relief on transfer of business

        9. 50. Shares acquired on same day: election for alternative treatment

        10. 51. Deduction of personal losses from gains treated as accruing to settlors

        11. 52. Capital gains tax: variation of dispositions taking effect on death

      3. New reliefs

        1. 53. Tax relief for expenditure on research and development

        2. 54. Tax relief for expenditure on vaccine research etc

        3. 55. Gifts of medical supplies and equipment

        4. 56. R&D tax relief for small and medium-sized enterprises: minor and consequential amendments

        5. 57. Community investment tax relief

        6. 58. Relief for community amateur sports clubs

      4. Capital allowances and related matter postponement of mark to market">66. Election to continue postponement of mark to market

      5. 67. Mark to market: miscellaneous amendments

      6. 68. Expenditure involving crime

    3. Financial instruments

      1. 69. Qualifying contracts for unallowable purposes

      2. 70. Forward premiums and discounts under currency contracts

    4. Loan relationships

      1. 71. Accounting method where rate of interest etc is reset

      2. 72. Convertible securities etc: loan relationships

      3. 73. Convertible securities etc: issuing company not to be connected company

      4. 74. Convertible securities etc: debtor relationships

      5. 75. Asset-linked loan relationships

      6. 76. Asset-linked loan relationships involving guaranteed returns

      7. 77. Loan relationships ceasing to be within section 93 of the Finance Act 1996

      8. 78. Guaranteed returns on transactions involving futures and options

    5. Foreign exchange gains and losses, loan relationships and currency

      1. 79. Forex and exchange gains and losses from loan relationships etc

      2. 80. Corporation tax: currency

      3. 81. Transitional provision

    6. Loan relationships and other money debts

      1. 82. Loan relationships: general amendments

    7. Derivative contracts

      1. 83. Derivative contracts

    8. Intangible fixed assets

      1. 84. Gains and losses from intangible fixed assets of company

    9. Insurance

      1. 85. Gains of insurance company from venture capital investment partnership

      2. 86. Lloyd's underwriters

      3. 87. Life policies etc: chargeable events

    10. International matters

      1. 88. Extension of power to give effect to double taxation arrangements

      2. 89. Controlled foreign companies: territorial exclusions from s.748 exemptions

      3. 90. Controlled foreign companies and treaty non-resident companies

    11. Supplementary charge in respect of ring fence trades

      1. 91. Supplementary charge in respect of ring fence trades

      2. 9 genuinely intended for theatrical release

      3. 100. Exclusion of deferments from production expenditure

      4. 101. Restriction of relief for successive acquisitions of the same film

    12. Miscellaneous

      1. 102. Distributions: reasonable commercial return for use of principal secured

      2. 103. References to accounting practice and periods of account

      3. 104. Discounted securities etc

      4. 105. Financial trading stock

      5. 106. Valuation of trading stock on transfer of trade

      6. 107. Banks etc in compulsory liquidation

      7. 108. Manufactured dividends and interest

      8. 109. Venture capital trusts

  • Part 4

    Stamp duty and stamp duty reserve tax

    1. Stamp duty

      1. 110. Land in disadvantaged areas

      2. 111. Withdrawal of group relief

      3. 112. Restriction of relief for company acquisitions

      4. 113. Withdrawal of relief for company acquisitions

      5. 114. Penalties for late stamping

      6. 115. Contracts for the sale of an estate or interest in land chargeable as conveyances

      7. 116. Abolition of duty on instruments relating to goodwill

    2. Stamp duty and stamp duty reserve tax

      1. 117. Power to extend exceptions relating to recognised exchanges

  • Part 5

    Other taxes

    1. Inheritance tax

      1. 118. IHT: rate bands

      2. 119. IHT: powers over, or exercisable in relation to, settled property or a settlement

      3. 120. IHT: variation of dispositions taking effect on death

    2. Air passenger duty

      1. 121. Air passenger duty: extension of area to which EEA rates apply

    3. Landfill tax

      1. 122. Landfill tax: rate

    4. Climate change levy

      1. 123. Climate change levy: electricity produced in combined heat and power station

      2. 124. Climate change levy: certification requirement

      3. 125. Climate change levy: exemption for renewable sources

      4. 126. Climate change levy: electricity produced from coal mine methane

      5. 127. Climate change levy: incorrect certificates

      6. 128. Climate change levy: invoices incorrectly showing levy due

    5. Aggregates levy

      1. 129. Aggregates levy: transitional relief for Northern Ireland

      2. 130. Aggregates levy: amendments to provisions exempting spoil etc

      3. 131. Aggregates levy: crushing and cutting rock

      4. 132. Aggregates levy: miscellaneous amendments

      5. 133. Aggregates levy: amendments to provisions about civil penalties

  • Part 6

    Miscellaneous and supplementary provisions

    1. Recovery of taxes etc due in other member States

      1. 134. Recovery of taxes etc due in other member States

    2. Mandatory e-filing

      1. 135. Mandatory e-filing

      2. 136. Use of electronic communications under other provisions

    3. Lorry road-user charge

      1. 137. Lorry road-user charge

    4. Registers of UK gilts

      1. 138. Authority of Bank of England to discharge functions in place of Bank of Ireland

      2. 139. Closure of UK gilts registers kept in Ireland

      3. 140. Administration of UK gilts

    5. Supplementary

      1. 141. Repeals

      2. 142. Interpretation

      3. 143. Short title

    1. Schedule 1

      Beer from small breweries: reduced rate of duty

    2. Schedule 2

      Hydrocarbon oil duties: minor and consequential amendments relating to biodiesel

    3. Schedule 3

      Hydrocarbon oil duties: rebated heavy oil etc

      1. Part 1

        Regulating traders in rebated heavy oil

      2. Part 2

        Minor amendments relating to rebates

    4. Schedule 4

      Pool betting duty etc

      1. Part 1

        Amendments of the Betting and Gaming Duties Act 1981

      2. Part 2

        Minor amendments and transitional provisions

    5. Schedule 5

      Vehicle excise duty: registered vehicles etc

    6. Schedule 6

      Minor amendments to Schedule E charge

    7. Schedule 7

      Chargeable gains: roll-over of degrouping charge: modification of enactments

    8. Schedule 8

      Chargeable gains: exemptions in case of substantial shareholding

      1. Part 1

        New Schedule 7AC to the Taxation of Chargeable Gains Act 1992

      2. Part 2

        Consequential amendments

    9. Schedule 9

      Chargeable gains: share exchanges and company reconstructions

      1. Part 1

        Provisions replacing sections 135 and 136 of the Taxation of Chargeable Gains Act 1992

      2. Part 2

        Consequential amendments

      3. Part 3

        Commencement

    10. Schedule 10

      Chargeable gains: taper relief: minor amendments

    11. Schedule 11

      Chargeable gains: deduction of personal losses from gains treated as accruing to settlors

    12. Schedule 12

      Tax relief for expenditure on research and development

      1. Part 1

        Entitlement to relief for R&D expenditure: large companies

      2. Part 2

        Entitlement to relief for R&D expenditure: work subcontracted to small or medium-sized enterprise

      3. Part 3

        The relief

      4. Part 4

        Special provision for giving relief to insurance companies

      5. Part 5

        Supplementary provisions

      6. Part 6

        General provisions

    13. Schedule 13

      Tax relief for expenditure on vaccine research etc

      1. Part 1

        Entitlement to relief

      2. Part 2

        Manner of giving effect to relief: small and medium-sized companies

      3. Part 3

        Manner of giving effect to relief: large companies

      4. Part 4

        Special provision for giving relief to insurance companies

      5. Part 5

        Supplementary provisions

    14. Schedule 14

      Tax credits under Schedule 13: consequential amendments

    15. Schedule 15

      R&D tax relief for small and medium-sized enterprises: minor and consequential amendments

    16. Schedule 16

      Community investment tax relief

      1. Part 1

        Introduction

      2. Part 2

        Accredited community development finance institutions

      3. Part 3

        Qualifying investments

      4. Part 4

        General conditions

      5. Part 5

        Form of relief

      6. Part 6

        Withdrawal of relief

      7. Part 7

        Restructuring of CDFI

      8. Part 8

        Supplementary and general

    17. Schedule 17

      Community investment tax relief: consequential amendments

    18. Schedule 18

      Relief for community amateur sports clubs

      1. Part 1

        Clubs entitled to be registered

      2. Part 2

        Exemptions for registered clubs

      3. Part 3

        Reliefs for donors

      4. Part 4

        Chargeable gains: property ceasing to be held for qualifying purposes

      5. Part 5

        Registration

      6. Part 6

        Interpretation

    19. Schedule 19

      Capital allowances: cars with low carbon dioxide emissions

    20. Schedule 20

      Capital allowances: plant or machinery for gas refuelling station

    21. Schedule 21

      First-year allowances for expenditure wholly for a ring fence trade

      1. Part 1

        Plant and machinery

      2. Part 2

        Mineral extraction allowances

    22. Schedule 22

      Computation of profits: adjustment on change of basis

      1. Part 1

        Introduction

      2. Part 2

        General rules

      3. Part 3

        Special rules for certain cases

      4. Part 4

        Supplementary provisions

      5. Part 5

        Commencement

    23. Schedule 23

      Exchange gains and losses from loan relationships etc

      1. Part 1

        Amendments of the Finance Act 1996

      2. Part 2

        Amendments of other legislation

      3. Part 3

        Transitional provisions etc

    24. Schedule 24

      Corporation tax: currency

    25. Schedule 25

      Loan relationships

      1. Part 1

        Amendments of the Finance Act 1996

      2. Part 2

        Amendments of other enactments

      3. Part 3

        Transitional provisions

    26. Schedule 26

      Derivative contracts

      1. Part 1

        Introduction

      2. Part 2

        Derivative contracts

      3. Part 3

        Method of taxation

      4. Part 4

        Accounting methods

      5. Part 5

        Special provision for bad debt etc

      6. Part 6

        Special computational provisions

      7. Part 7

        Collective investment schemes

      8. Part 8

        Insurance and mutual trading companies

      9. Part 9

        Miscellaneous

      10. Part 10

        Interpretation

    27. Schedule 27

      Derivative contracts: minor and consequential amendments

    28. Schedule 28

      Derivative contracts: transitional provisions etc

    29. Schedule 29

      Gains and losses of a company from intangible fixed assets

      1. Part 1

        Introduction

      2. Part 2

        Debits in respect of intangible fixed assets

      3. Part 3

        Credits in respect of intangible fixed assets

      4. Part 4

        Realisation of intangible fixed assets

      5. Part 5

        Calculation of tax written down value

      6. Part 6

        How credits and debits are given effect

      7. Part 7

        Roll-over relief in case of realisation and reinvestment

      8. Part 8

        Groups of companies

      9. Part 9

        Application of provisions to groups of companies

      10. Part 10

        Excluded assets

      11. Part 11

        Transfer of business or trade

      12. Part 12

        Transactions between related parties

      13. Part 13

        Supplementary provisions

      14. Part 14

        Commencement and transitional provisions

      15. Part 15

        Interpretation

    30. Schedule 30

      Gains and losses of a company from intangible fixed assets: consequential amendments

    31. Schedule 31

      Gains of insurance company from venture capital investment partnership

    32. Schedule 32

      Lloyd's underwriters

    33. Schedule 33

      Venture capital trusts

      1. Part 1

        Venture capital trusts: winding up

      2. Part 2

        Venture capital trusts: mergers

      3. Part 3

        Time allowed for VCT to invest money raised by further share issue

      4. Part 4

        Supplementary

    34. Schedule 34

      Stamp duty: withdrawal of group relief: supplementary provisions

    35. Schedule 35

      Stamp duty: withdrawal of relief for company acquisitions: supplementary provisions

    36. Schedule 36

      Stamp duty: contracts chargeable as conveyances: supplementary provisions

      1. Part 1

        Subsales

      2. Part 2

        Subsequent conveyance or transfer

      3. Part 3

        General supplementary provisions

    37. Schedule 37

      Stamp duty: abolition of duty on instruments relating to goodwill: supplementary provisions

    38. Schedule 38

      Aggregates levy amendments

    39. Schedule 39

      Recovery of taxes etc due in other member States

    40. Schedule 40

      Repeals

      1. Part 1

        Excise duties

      2. Part 2

        Value added tax

      3. Part 3

        Income tax, corporation tax and capital gains tax

      4. Part 4

        Other taxes

      5. Part 5

        Miscellaneous

  • An Act to grant certain duties, to alter other duties, and to amend the law relating to the National Debt and the Public Revenue, and to make further provision in connection with finance.

    [24th July 2002]

    Most Gracious Sovereign,

    We, Your Majesty's most dutiful and loyal subjects, the Commons of the United Kingdom in Parliament assembled, towards raising the necessary supplies to defray Your Majesty's public expenses, and making an addition to the public revenue, have freely and voluntarily resolved to give and to grant unto Your Majesty the several duties hereinafter mentioned; and do therefore most humbly beseech Your Majesty that it may be enacted, and be it enacted by the Queen's most Excellent Majesty, by and with the advice and consent of the Lords Spiritual and Temporal, and Commons, in this present Parliament assembled, and by the authority of the same, as follows:--



    Part 1 Excise duties

    Tobacco products duty

    1 Rates of tobacco products duty

    (1) For the Table of rates of duty in Schedule 1 to the Tobacco Products Duty Act 1979 (c. 7) substitute--

    Table
    1. CigarettesAn amount equal to 22 per cent of the retail price plus £94.24 per thousand cigarettes.
    2. CigarsВЈ137.26 per kilogram.
    3. Hand-rolling tobaccoВЈ98.66 per kilogram.
    4. Other smoking tobacco and chewing tobaccoВЈ60.34 per kilogram.

    (2) This section shall be deemed to have come into force at 6 o'clock in the evening of 17th April 2002.



    Alcoholic liquor duties

    2 Rates of duty on cider

    (1) In section 62(1A) of the Alcoholic Liquor Duties Act 1979 (c. 4) (rates of duty on cider)--

    (a) in paragraph (b) (rate of duty per hectolitre in the case of cider of a strength exceeding 7.5 per cent that is not sparkling cider), for "ВЈ39.21" substitute "ВЈ38.43";

    (b) in paragraph (c) (rate of duty per hectolitre in any other case), for "ВЈ26.13" substitute "ВЈ25.61".

    (2) This section shall be deemed to have come into force on 28th April 2002.

    3 Duty on beverages made with spirits to be at spirits rate

    (1) Omit section 1(9) of the Alcoholic Liquor Duties Act 1979 (under which alcoholic beverages of a strength between 1.2 and 5.5 per cent made with spirits are treated as not being spirits, unless of a description specified by Treasury order).

    (2) This section shall be deemed to have come into force on 28th April 2002.

    4 Reduced rates of duty on beer from small breweries

    (1) Schedule 1 to this Act (which makes provision for the excise duty on beer to be charged at reduced rates on beer produced in small breweries) has effect.

    (2) Subject to subsection (3), subsection (1) shall be deemed to have come into force on 1st June 2002.

    (3) So far as relating to--

    (a) the insertion by paragraph 2 of that Schedule of the new section 36H of the Alcoholic Liquor Duties Act 1979, and

    (b) paragraph 3 of that Schedule,

    subsection (1) comes into force on the day on which this Act is passed.



    Hydrocarbon oil duties

    <<<< >>>>

    5 Biodiesel

    (1) The Hydrocarbon Oil Duties Act 1979 (c. 5) is amended as follows.

    (2) After section 2 insert--

    " 2AA Biodiesel

    (1) In this Act "biodiesel" means diesel quality liquid fuel--

    (a) that is produced from biomass or waste cooking oil,

    (b) the ester content of which is not less than 96.5% by weight, and

    (c) the sulphur content of which does not exceed 0.005% by weight or is nil.

    (2) In subsection (1)--

    (a) "diesel quality" means capable of being used for the same purposes as heavy oil;

    (b) "liquid" does not include any substance that is gaseous at a temperature of 15В°C and under a pressure of 1013.25 millibars;

    (c) "biomass" means vegetable and animal substances constituting the biodegradable fraction of--

    (i) products, wastes and residues from agriculture, forestry and related activities, or

    (ii) industrial and municipal waste. " .

    (3) In section 2A (power to amend definitions), after subsection (1) insert--

    " (1A) The Treasury may by order made by statutory instrument amend the definition for the purposes of this Act of "biodiesel". " .

    (4) After section 6 (excise duty on hydrocarbon oil) insert--

    " 6AA Excise duty on biodiesel

    (1) A duty of excise shall be charged on the setting aside for a chargeable use by any person, or (where it has not already been charged under this section) on the chargeable use by any person, of biodiesel.

    (2) In subsection (1) "chargeable use" means use--

    (a) as fuel for any engine, motor or other machinery, or

    (b) as an additive or extender in any substance so used.

    (3) The rate of duty under this section shall be £0.2582 a litre.

    6AB Excise duty on blends of biodiesel and heavy oils

    (1) A duty of excise shall be charged on bioblend--

    (a) imported into the United Kingdom, or

    (b) produced in the United Kingdom and delivered for home use from a refinery or from other premises used for the production of hydrocarbon oil or from any bonded storage for hydrocarbon oil, not being bioblend chargeable with duty under paragraph (a) above.

    This is subject to subsection (6) below.

    (2) In this Act "bioblend" means any mixture that is produced by mixing--

    (a) biodiesel, and

    (b) heavy oil not charged with the excise duty on hydrocarbon oil.

    (3) The rate at which the duty shall be charged on any bioblend shall be a composite rate representing--

    (a) in respect of the proportion of the bioblend that is hydrocarbon oil, the rate that would be applicable to the bioblend if it consisted entirely of heavy oil of the description that went into producing the bioblend, and

    (b) in respect of the proportion of the bioblend that is biodiesel, the rate that would be applicable to the bioblend if it consisted entirely of biodiesel.

    (4) The references in subsection (3) above to the proportions of--

    (a) hydrocarbon oil, and

    (b) biodiesel,

    are to the proportions by volume to the nearest 0.001%.

    (5) If the Commissioners are not satisfied as to the proportion of biodiesel in any bioblend, the rate of duty chargeable shall be the rate that would be applicable to the bioblend if it consisted entirely of heavy oil of the description that went into producing the bioblend.

    (6) Where imported bioblend is removed to a refinery, the duty chargeable under subsection (1) above shall, instead of being charged at the time of the importation of the bioblend, be charged on the delivery of any goods from the refinery for home use and shall be the same as that which would be payable on the importation of like goods.

    6AC Application to biodiesel and bioblend of provisions relating to hydrocarbon oil

    (1) The Commissioners may by regulations provide for--

    (a) references in this Act, or specified references in this Act, to hydrocarbon oil to be construed as including references to--

    (i) biodiesel;

    (ii) bioblend;

    (b) references in this Act, or specified references in this Act, to duty on hydrocarbon oil to be construed as including references to duty under--

    (i) section 6AA above;

    (ii) section 6AB above;

    (c) biodiesel, or bioblend, to be treated for the purposes of such of the following provisions of this Act as may be specified as if it fell within a specified description of hydrocarbon oil.

    (2) Where the effect of provision made under subsection (1) above is to extend any power to make regulations, provision made in exercise of the power as extended may be contained in the same statutory instrument as the provision extending the power.

    (3) In this section "specified" means specified by regulations under this section.

    (4) Regulations under this section may make different provision for different cases.

    (5) Paragraph (b) of subsection (1) above shall not be taken as prejudicing the generality of paragraph (a) of that subsection. " .

    (5) Schedule 2 to this Act contains minor and consquential amendments of the Hydrocarbon Oil Duties Act 1979 (c. 5).

    (6) Subsection (4), and subsection (5) so far as relating to paragraphs 2 and 4(1) of that Schedule, have effect in relation to biodiesel that--

    (a) is set aside for chargeable use (as defined in the section 6AA inserted by subsection (4)) after such date as the Commissioners of Customs and Excise may by order made by statutory instrument appoint, or

    (b) not having been so set aside, is the subject of such chargeable use after that date,

    and has not been set aside for chargeable use under section 6A of that Act (fuel substitutes) on or before that date.

    (7) Subsection (4), and subsection (5) so far as relating to paragraph 2 of that Schedule, have effect in relation to bioblend that--

    (a) is imported into the United Kingdom after the date appointed under subsection (6)(a), or

    (b) not having been so imported--

    (i) is produced in the United Kingdom and delivered for home use after that date, and

    (ii) has not been set aside for chargeable use under section 6A of that Act (fuel substitutes) on or before that date.

    (8) Subsection (5)--

    (a) so far as relating to paragraph 3 of that Schedule, comes into force on the day after the date appointed under subsection (6)(a),

    (b) so far as relating to paragraph 5 of that Schedule, applies to mixtures produced after the date appointed under subsection (6)(a), and

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