| 词条 | Finance Act 2006 |
| 释义 |
|short_title=Finance Act 2006[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=2006 |statute_book_chapter=2006 c 25 |introduced_by= |territorial_extent= |royal_assent=19 July 2006 |commencement= |repeal_date= |amendments= |related_legislation= |repealing_legislation= |status= |original_text=http://www.legislation.gov.uk/ukpga/2006/25/contents/enacted |legislation_history=https://publications.parliament.uk/pa/pabills/200506/finance_no2.htm |revised_text=http://www.legislation.gov.uk/ukpga/2006/25/contents |}} The Finance Act 2006 (c 25) is an Act of the Parliament of the United Kingdom prescribing changes to Excise Duties; Value Added Tax; Income Tax; Corporation Tax; and Capital Gains Tax. It enacts the 2006 Budget speech made by Chancellor of the Exchequer Gordon Brown to the Parliament of the United Kingdom. In the UK, the Chancellor delivers an annual Budget speech outlining changes in spending, tax and duty. The respective year's Finance Act is the mechanism to enact the changes. The rules governing the various taxation methods are contained within the various taxation acts. (For instance Capital Gains Tax Legislation is contained within Taxation of Chargeable Gains Act 1992.The Finance Act details amendments to be made to each one of these Acts. The Act made changes to the treatment of trusts for Inheritance Tax purposes.[2] Section 28 - Relief for research and development: subjects of clinical trialsThe Finance Act 2006, Section 28 (Appointed Day) Order 2008 (S.I. 2008/1878 (C.80) was made under section 28(5). References
1. ^The citation of this Act by this short title is authorised by section 180 of this Act. {{UK legislation}}2. ^James Kessler QC and Leon Sartin, Drafting Trusts and Will Trusts: A Modern Approach 10th edn Thomson Sweet & Maxwell {{ISBN|0-421-88040-6}} 3 : United Kingdom Acts of Parliament 2006|2006 in economics|Tax legislation in the United Kingdom |
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