| 词条 | Finance Act 2010 |
| 释义 |
|short_title=Finance Act 2010 |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=2010 |statute_book_chapter=13 |introduced_by= |territorial_extent= |royal_assent=8 April, 2010 |commencement= |amendments= |related_legislation= |status= |use_new_UK-LEG= yes |original_text=http://www.legislation.gov.uk/ukpga/2010/13/contents/enacted |legislation_history=http://services.parliament.uk/bills/2009-10/finance.html |revised_text= |repeal_date= |repealing_legislation= |}} The Finance Act 2010 is an Act of the Parliament of the United Kingdom enacting the March 2010 United Kingdom Budget. The Chancellor of the Exchequer delivers the annual budget speech outlining changes in spending, tax, duty and other financial matters. However, in 2010 there was a second budget in June. The respective year's Finance Act is the mechanism to enact the changes. Levels of Excise Duties, Value Added Tax, Income Tax, Corporation Tax and Capital Gains Tax) are often modified. 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. ProvisionsCharitable tax benefits (for example Gift Aid) were extended to charities within EU member states, Norway and Iceland, rather than those just inside the UK. References}}{{Finance Acts}}{{UK legislation}} 3 : United Kingdom Acts of Parliament 2010|2010 in economics|Tax legislation in the United Kingdom |
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