| 词条 | Finance Act 2005 |
| 释义 |
|short_title=Finance Act 2005[1] |parliament=Parliament of the United Kingdom |long_title=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. |year=2005 |statute_book_chapter=2005 c 7 |introduced_by= |territorial_extent= |royal_assent=7 April 2005 |commencement= |repeal_date= |amendments= |related_legislation= |repealing_legislation= |status= |original_text=http://www.legislation.gov.uk/ukpga/2005/7/contents/enacted |legislation_history= |revised_text=http://www.legislation.gov.uk/ukpga/2005/7/contents |}} The Finance Act 2005 (c 7) is an Act of the Parliament of the United Kingdom. ProvisionsSection 1 - Rates of tobacco products dutySection 1(1) substitutes the Table of rates of duty in Schedule 1 to the Tobacco Products Duty Act 1979. Section 8 - Charge and rates for 2005-06This section was repealed by section 1031 of, and Part 1 of Schedule 3 to, the Income Tax Act 2007. Section 9 - Personal allowances for those aged 65 or moreThis section was repealed by section 1031 of, and Part 1 of Schedule 3 to, the Income Tax Act 2007. Section 14 - Special trust rates not to apply to first slice of trust incomeThis section was repealed by section 1031 of, and Part 1 of Schedule 3 to, the Income Tax Act 2007. Section 41 - Interpretation etcParagraph (a) of the definition of "tax year" in section 41(1), with the following "and", was repealed by section 1031 of, and Part 1 of Schedule 3 to, the Income Tax Act 2007. Section 44 - Consequential amendmentsSection 44(1) was repealed by section 1031 of, and Part 1 of Schedule 3 to, the Income Tax Act 2007. References1. ^The citation of this Act by this short title is authorised by section 106 of this Act. External links
2 : United Kingdom Acts of Parliament 2005|Tax legislation in the United Kingdom |
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