Heading/subject (original 20 March Bill)

Original 20 March 2017 Bill

FA 2017

2nd Finance Bill

Clause/Sch no

Section/Sch no

Clause/Sch no

PART 1 DIRECT TAXES

CHAPTER 1 CHARGE AND PRINCIPAL RATES

Income tax charge and rates

Income tax charge for tax year 2017-18

1

1

–

Main rates of income tax for tax year 2017-18

2

2

–

Default and savings rates of income tax for tax year 2017-18

3

3

–

Starting rate limit for savings for tax year 2017-18

4

4

–

Dividend nil rate for tax year 2018-19 etc

5

–

8

Corporation tax charge

Corporation tax charge for financial year 2018

6

5

–

CHAPTER 2 INCOME TAX

Employment income

Workers’ services provided to public sector through intermediaries

7, Sch 1

6, Sch 1

–

Optional remuneration arrangements

8, Sch 2

7, Sch 2

–

Taxable benefits: time limit for making good

9

–

1

Taxable benefits: ultra-low emission vehicles

10

–

2

Taxable benefits: asset made available without transfer

11

8

–

Pensions advice

12

–

3

Legal expenses etc

13

–

4

Termination payments etc: amounts chargeable on employment income

14

–

5

PAYE settlement agreements

15

–

6

Pensions

Money purchase annual allowance

16

–

7

Overseas pensions

17, Sch 3

9, Sch 3

–

Pensions: offshore transfers

18, Sch 4

10, Sch 4

–

Trading and property businesses income

Calculation of profits of trades and property businesses

19, Sch 5

–

16, Sch 2

Trading and property allowances

20, Sch 6

–

17, Sch 3

Investment income

Deduction of income tax at source

21, Sch 7

11, Sch 5

–

Life insurance policies: recalculating …