| 词条 | Finance Act 2007 |
| 释义 |
|short_title=The Finance Act 2007[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=2007 |statute_book_chapter=2007 c 11 |introduced_by= |territorial_extent= |royal_assent=19 July 2007 |commencement= |repeal_date= |amendments= |related_legislation= |repealing_legislation= |status= |original_text=http://www.legislation.gov.uk/ukpga/2007/11/contents/enacted |legislation_history=https://publications.parliament.uk/pa/pabills/200607/finance.htm |revised_text=http://www.legislation.gov.uk/ukpga/2007/11/contents |}} The Finance Act 2007 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 Budget of 21 March 2007. 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 relevant 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. References1. ^The citation of this Act by this short title is authorised by section 115 of this Act. Sources
External links
3 : United Kingdom Acts of Parliament 2007|2007 in economics|Tax legislation in the United Kingdom |
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