Finance (No. 2) Act 1987
Finance (No. 2) Act 1987 (1987 c. 51)
- Finance (No. 2) Act 1987 (1987 c. 51)
- Part I Income Tax, Corporation Tax and Capital Gains Tax
- Chapter I Profit-Related Pay
- Preliminary
- 1—17. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- Chapter II Personal Pension Schemes
- 18—57. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- Chapter III General
- 58—63. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 64 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 65—68. Controlled foreign companies: acceptable distribution policy.
- Miscellaneous
- 69 Disclosure of employment information obtained from Inland Revenue.
- 70, 71. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 72 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 73 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- Chapter IV Capital Gains
- Companies’ chargeable gains
- 74—77. General rules.
- Miscellaneous
- 78 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 79 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 80 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 81 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- Chapter V Taxes Management Provisions
- Company returns
- 82 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 83 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 85 Interest on overdue corporation tax etc.
- 86 Supplementary provisions as to interest on overdue tax.
- 87 Interest on tax overpaid.
- 88 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 89 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- Miscellaneous
- 90 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 91 Close companies: loans to participators.
- 92, 93. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 94 Failure to do things within a limited time.
- 95 Interpretation of Chapter V and consequential and supplementary provisions.
- Part II Inheritance Tax etc.
- 96 Interests in possession.
- 97 Acceptance in lieu: capital transfer tax and estate duty.
- 98 Personal pension schemes.
- Part III Miscellaneous and Supplementary
- 99 Stamp duty: options etc.
- 100 Stamp duty reserve tax.
- 101 Oil taxation.
- 102 Government fees and charges.
- 103 Consumption in port of goods transhipped for use as stores etc.
- 104 Short title, interpretation, construction and repeals.
- SCHEDULES
- SCHEDULES 1—5 . . .
- SCHEDULE 6 Management Provisions: Supplementary and Consequential Provisions
- Companies’ capital gains
- Relief for unremittable income
- Lloyd’s underwriting agents
- SCHEDULE 7 Inheritance Tax: Interests in Possession
- SCHEDULE 8 Amendments of Schedule 10 to Finance Act 1987
- SCHEDULE 9 Repeals
- Part I Income Tax and Corporation Tax: General
- Part II Capital Gains
- Part III Inheritance Tax
- Part IV Stamp Duty Reserve Tax
- Part V Oil Taxation
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