{"id":84446,"date":"2017-09-15T09:26:30","date_gmt":"2017-09-15T09:26:30","guid":{"rendered":"http:\/\/mostafa.openonline.co.uk\/?guid=71c172f4f66ae8c7a63e5143e182e958"},"modified":"2017-09-15T09:26:30","modified_gmt":"2017-09-15T09:26:30","slug":"finance-acts-2017","status":"publish","type":"post","link":"https:\/\/mostafa.openonline.co.uk\/?p=84446","title":{"rendered":"Finance Acts 2017"},"content":{"rendered":"<div class=\"field field-name-body field-type-text-with-summary field-label-hidden\">\n<div class=\"field-items\">\n<div class=\"field-item even\" property=\"content:encoded\">\n<p>\u00a0<\/p>\n<p>&#13;<\/p>\n<table border=\"1\" cellpadding=\"0\" cellspacing=\"0\">\n<tbody>\n<tr>\n<td style=\"width:340px;\">&#13;<\/p>\n<p><strong>Heading\/subject (original 20 March Bill)<\/strong><\/p>\n<p>&#13;\n\t\t\t<\/td>\n<p>&#13;<\/p>\n<td style=\"width:95px;\">&#13;<\/p>\n<p><strong>Original 20 March 2017 Bill<\/strong><\/p>\n<p>&#13;\n\t\t\t<\/td>\n<p>&#13;<\/p>\n<td style=\"width:85px;\">&#13;<\/p>\n<p><strong>FA 2017<\/strong><\/p>\n<p>&#13;\n\t\t\t<\/td>\n<p>&#13;<\/p>\n<td style=\"width:81px;\">&#13;<\/p>\n<p><strong>2nd Finance Bill<\/strong><\/p>\n<p>&#13;\n\t\t\t<\/td>\n<p>&#13;<br \/>\n\t\t<\/tr>\n<tr>\n<td style=\"width:340px;\">&#13;<\/p>\n<p>\u00a0<\/p>\n<p>&#13;\n\t\t\t<\/td>\n<p>&#13;<\/p>\n<td style=\"width:95px;\">&#13;<\/p>\n<p><em>Clause\/Sch no<\/em><\/p>\n<p>&#13;\n\t\t\t<\/td>\n<p>&#13;<\/p>\n<td style=\"width:85px;\">&#13;<\/p>\n<p><em>Section\/Sch no<\/em><\/p>\n<p>&#13;\n\t\t\t<\/td>\n<p>&#13;<\/p>\n<td style=\"width:81px;\">&#13;<\/p>\n<p><em>Clause\/Sch no<\/em><\/p>\n<p>&#13;\n\t\t\t<\/td>\n<p>&#13;<br \/>\n\t\t<\/tr>\n<tr>\n<td style=\"width:340px;\">&#13;<\/p>\n<p>\u00a0<\/p>\n<p>&#13;\n\t\t\t<\/td>\n<p>&#13;<\/p>\n<td style=\"width:95px;\">&#13;<\/p>\n<p>\u00a0<\/p>\n<p>&#13;\n\t\t\t<\/td>\n<p>&#13;<\/p>\n<td style=\"width:85px;\">&#13;<\/p>\n<p>\u00a0<\/p>\n<p>&#13;\n\t\t\t<\/td>\n<p>&#13;<\/p>\n<td style=\"width:81px;\">&#13;<\/p>\n<p>\u00a0<\/p>\n<p>&#13;\n\t\t\t<\/td>\n<p>&#13;<br \/>\n\t\t<\/tr>\n<tr>\n<td style=\"width:340px;\">&#13;<\/p>\n<p><strong>PART 1 DIRECT TAXES<\/strong><\/p>\n<p>&#13;\n\t\t\t<\/td>\n<p>&#13;<\/p>\n<td style=\"width:95px;\">&#13;<\/p>\n<p>\u00a0<\/p>\n<p>&#13;\n\t\t\t<\/td>\n<p>&#13;<\/p>\n<td style=\"width:85px;\">&#13;<\/p>\n<p>\u00a0<\/p>\n<p>&#13;\n\t\t\t<\/td>\n<p>&#13;<\/p>\n<td style=\"width:81px;\">&#13;<\/p>\n<p>\u00a0<\/p>\n<p>&#13;\n\t\t\t<\/td>\n<p>&#13;<br \/>\n\t\t<\/tr>\n<tr>\n<td style=\"width:340px;\">&#13;<\/p>\n<p><strong>CHAPTER 1 CHARGE AND PRINCIPAL RATES<\/strong><\/p>\n<p>&#13;\n\t\t\t<\/td>\n<p>&#13;<\/p>\n<td style=\"width:95px;\">&#13;<\/p>\n<p>\u00a0<\/p>\n<p>&#13;\n\t\t\t<\/td>\n<p>&#13;<\/p>\n<td style=\"width:85px;\">&#13;<\/p>\n<p>\u00a0<\/p>\n<p>&#13;\n\t\t\t<\/td>\n<p>&#13;<\/p>\n<td style=\"width:81px;\">&#13;<\/p>\n<p>\u00a0<\/p>\n<p>&#13;\n\t\t\t<\/td>\n<p>&#13;<br \/>\n\t\t<\/tr>\n<tr>\n<td style=\"width:340px;\">&#13;<\/p>\n<p><strong>Income tax charge and rates<\/strong><\/p>\n<p>&#13;\n\t\t\t<\/td>\n<p>&#13;<\/p>\n<td style=\"width:95px;\">&#13;<\/p>\n<p>\u00a0<\/p>\n<p>&#13;\n\t\t\t<\/td>\n<p>&#13;<\/p>\n<td style=\"width:85px;\">&#13;<\/p>\n<p>\u00a0<\/p>\n<p>&#13;\n\t\t\t<\/td>\n<p>&#13;<\/p>\n<td style=\"width:81px;\">&#13;<\/p>\n<p>\u00a0<\/p>\n<p>&#13;\n\t\t\t<\/td>\n<p>&#13;<br \/>\n\t\t<\/tr>\n<tr>\n<td style=\"width:340px;\">&#13;<\/p>\n<p>Income tax charge for tax year 2017-18<\/p>\n<p>&#13;\n\t\t\t<\/td>\n<p>&#13;<\/p>\n<td style=\"width:95px;\">&#13;<\/p>\n<p>1<\/p>\n<p>&#13;\n\t\t\t<\/td>\n<p>&#13;<\/p>\n<td style=\"width:85px;\">&#13;<\/p>\n<p>1<\/p>\n<p>&#13;\n\t\t\t<\/td>\n<p>&#13;<\/p>\n<td style=\"width:81px;\">&#13;<\/p>\n<p>\u2013<\/p>\n<p>&#13;\n\t\t\t<\/td>\n<p>&#13;<br \/>\n\t\t<\/tr>\n<tr>\n<td style=\"width:340px;\">&#13;<\/p>\n<p>Main rates of income tax for tax year 2017-18<\/p>\n<p>&#13;\n\t\t\t<\/td>\n<p>&#13;<\/p>\n<td style=\"width:95px;\">&#13;<\/p>\n<p>2<\/p>\n<p>&#13;\n\t\t\t<\/td>\n<p>&#13;<\/p>\n<td style=\"width:85px;\">&#13;<\/p>\n<p>2<\/p>\n<p>&#13;\n\t\t\t<\/td>\n<p>&#13;<\/p>\n<td style=\"width:81px;\">&#13;<\/p>\n<p>\u2013<\/p>\n<p>&#13;\n\t\t\t<\/td>\n<p>&#13;<br \/>\n\t\t<\/tr>\n<tr>\n<td style=\"width:340px;\">&#13;<\/p>\n<p>Default and savings rates of income tax for tax year 2017-18<\/p>\n<p>&#13;\n\t\t\t<\/td>\n<p>&#13;<\/p>\n<td style=\"width:95px;\">&#13;<\/p>\n<p>3<\/p>\n<p>&#13;\n\t\t\t<\/td>\n<p>&#13;<\/p>\n<td style=\"width:85px;\">&#13;<\/p>\n<p>3<\/p>\n<p>&#13;\n\t\t\t<\/td>\n<p>&#13;<\/p>\n<td style=\"width:81px;\">&#13;<\/p>\n<p>\u2013<\/p>\n<p>&#13;\n\t\t\t<\/td>\n<p>&#13;<br \/>\n\t\t<\/tr>\n<tr>\n<td style=\"width:340px;\">&#13;<\/p>\n<p>Starting rate limit for savings for tax year 2017-18<\/p>\n<p>&#13;\n\t\t\t<\/td>\n<p>&#13;<\/p>\n<td style=\"width:95px;\">&#13;<\/p>\n<p>4<\/p>\n<p>&#13;\n\t\t\t<\/td>\n<p>&#13;<\/p>\n<td style=\"width:85px;\">&#13;<\/p>\n<p>4<\/p>\n<p>&#13;\n\t\t\t<\/td>\n<p>&#13;<\/p>\n<td style=\"width:81px;\">&#13;<\/p>\n<p>\u2013<\/p>\n<p>&#13;\n\t\t\t<\/td>\n<p>&#13;<br \/>\n\t\t<\/tr>\n<tr>\n<td style=\"width:340px;\">&#13;<\/p>\n<p>Dividend nil rate for tax year 2018-19 etc<\/p>\n<p>&#13;\n\t\t\t<\/td>\n<p>&#13;<\/p>\n<td style=\"width:95px;\">&#13;<\/p>\n<p>5<\/p>\n<p>&#13;\n\t\t\t<\/td>\n<p>&#13;<\/p>\n<td style=\"width:85px;\">&#13;<\/p>\n<p>\u2013<\/p>\n<p>&#13;\n\t\t\t<\/td>\n<p>&#13;<\/p>\n<td style=\"width:81px;\">&#13;<\/p>\n<p>8<\/p>\n<p>&#13;\n\t\t\t<\/td>\n<p>&#13;<br \/>\n\t\t<\/tr>\n<tr>\n<td style=\"width:340px;\">&#13;<\/p>\n<p><strong>Corporation tax charge<\/strong><\/p>\n<p>&#13;\n\t\t\t<\/td>\n<p>&#13;<\/p>\n<td style=\"width:95px;\">&#13;<\/p>\n<p>\u00a0<\/p>\n<p>&#13;\n\t\t\t<\/td>\n<p>&#13;<\/p>\n<td style=\"width:85px;\">&#13;<\/p>\n<p>\u00a0<\/p>\n<p>&#13;\n\t\t\t<\/td>\n<p>&#13;<\/p>\n<td style=\"width:81px;\">&#13;<\/p>\n<p>\u00a0<\/p>\n<p>&#13;\n\t\t\t<\/td>\n<p>&#13;<br \/>\n\t\t<\/tr>\n<tr>\n<td style=\"width:340px;\">&#13;<\/p>\n<p>Corporation tax charge for financial year 2018<\/p>\n<p>&#13;\n\t\t\t<\/td>\n<p>&#13;<\/p>\n<td style=\"width:95px;\">&#13;<\/p>\n<p>6<\/p>\n<p>&#13;\n\t\t\t<\/td>\n<p>&#13;<\/p>\n<td style=\"width:85px;\">&#13;<\/p>\n<p>5<\/p>\n<p>&#13;\n\t\t\t<\/td>\n<p>&#13;<\/p>\n<td style=\"width:81px;\">&#13;<\/p>\n<p>\u2013<\/p>\n<p>&#13;\n\t\t\t<\/td>\n<p>&#13;<br \/>\n\t\t<\/tr>\n<tr>\n<td style=\"width:340px;\">&#13;<\/p>\n<p><strong>CHAPTER 2 INCOME TAX<\/strong><\/p>\n<p>&#13;\n\t\t\t<\/td>\n<p>&#13;<\/p>\n<td style=\"width:95px;\">&#13;<\/p>\n<p>\u00a0<\/p>\n<p>&#13;\n\t\t\t<\/td>\n<p>&#13;<\/p>\n<td style=\"width:85px;\">&#13;<\/p>\n<p>\u00a0<\/p>\n<p>&#13;\n\t\t\t<\/td>\n<p>&#13;<\/p>\n<td style=\"width:81px;\">&#13;<\/p>\n<p>\u00a0<\/p>\n<p>&#13;\n\t\t\t<\/td>\n<p>&#13;<br \/>\n\t\t<\/tr>\n<tr>\n<td style=\"width:340px;\">&#13;<\/p>\n<p><strong>Employment income<\/strong><\/p>\n<p>&#13;\n\t\t\t<\/td>\n<p>&#13;<\/p>\n<td style=\"width:95px;\">&#13;<\/p>\n<p>\u00a0<\/p>\n<p>&#13;\n\t\t\t<\/td>\n<p>&#13;<\/p>\n<td style=\"width:85px;\">&#13;<\/p>\n<p>\u00a0<\/p>\n<p>&#13;\n\t\t\t<\/td>\n<p>&#13;<\/p>\n<td style=\"width:81px;\">&#13;<\/p>\n<p>\u00a0<\/p>\n<p>&#13;\n\t\t\t<\/td>\n<p>&#13;<br \/>\n\t\t<\/tr>\n<tr>\n<td style=\"width:340px;\">&#13;<\/p>\n<p>Workers\u2019 services provided to public sector through intermediaries<\/p>\n<p>&#13;\n\t\t\t<\/td>\n<p>&#13;<\/p>\n<td style=\"width:95px;\">&#13;<\/p>\n<p>7, Sch 1<\/p>\n<p>&#13;\n\t\t\t<\/td>\n<p>&#13;<\/p>\n<td style=\"width:85px;\">&#13;<\/p>\n<p>6, Sch 1<\/p>\n<p>&#13;\n\t\t\t<\/td>\n<p>&#13;<\/p>\n<td style=\"width:81px;\">&#13;<\/p>\n<p>\u2013<\/p>\n<p>&#13;\n\t\t\t<\/td>\n<p>&#13;<br \/>\n\t\t<\/tr>\n<tr>\n<td style=\"width:340px;\">&#13;<\/p>\n<p>Optional remuneration arrangements<\/p>\n<p>&#13;\n\t\t\t<\/td>\n<p>&#13;<\/p>\n<td style=\"width:95px;\">&#13;<\/p>\n<p>8, Sch 2<\/p>\n<p>&#13;\n\t\t\t<\/td>\n<p>&#13;<\/p>\n<td style=\"width:85px;\">&#13;<\/p>\n<p>7, Sch 2<\/p>\n<p>&#13;\n\t\t\t<\/td>\n<p>&#13;<\/p>\n<td style=\"width:81px;\">&#13;<\/p>\n<p>\u2013<\/p>\n<p>&#13;\n\t\t\t<\/td>\n<p>&#13;<br \/>\n\t\t<\/tr>\n<tr>\n<td style=\"width:340px;\">&#13;<\/p>\n<p>Taxable benefits: time limit for making good<\/p>\n<p>&#13;\n\t\t\t<\/td>\n<p>&#13;<\/p>\n<td style=\"width:95px;\">&#13;<\/p>\n<p>9<\/p>\n<p>&#13;\n\t\t\t<\/td>\n<p>&#13;<\/p>\n<td style=\"width:85px;\">&#13;<\/p>\n<p>\u2013<\/p>\n<p>&#13;\n\t\t\t<\/td>\n<p>&#13;<\/p>\n<td style=\"width:81px;\">&#13;<\/p>\n<p>1<\/p>\n<p>&#13;\n\t\t\t<\/td>\n<p>&#13;<br \/>\n\t\t<\/tr>\n<tr>\n<td style=\"width:340px;\">&#13;<\/p>\n<p>Taxable benefits: ultra-low emission vehicles<\/p>\n<p>&#13;\n\t\t\t<\/td>\n<p>&#13;<\/p>\n<td style=\"width:95px;\">&#13;<\/p>\n<p>10<\/p>\n<p>&#13;\n\t\t\t<\/td>\n<p>&#13;<\/p>\n<td style=\"width:85px;\">&#13;<\/p>\n<p>\u2013<\/p>\n<p>&#13;\n\t\t\t<\/td>\n<p>&#13;<\/p>\n<td style=\"width:81px;\">&#13;<\/p>\n<p>2<\/p>\n<p>&#13;\n\t\t\t<\/td>\n<p>&#13;<br \/>\n\t\t<\/tr>\n<tr>\n<td style=\"width:340px;\">&#13;<\/p>\n<p>Taxable benefits: asset made available without transfer<\/p>\n<p>&#13;\n\t\t\t<\/td>\n<p>&#13;<\/p>\n<td style=\"width:95px;\">&#13;<\/p>\n<p>11<\/p>\n<p>&#13;\n\t\t\t<\/td>\n<p>&#13;<\/p>\n<td style=\"width:85px;\">&#13;<\/p>\n<p>8<\/p>\n<p>&#13;\n\t\t\t<\/td>\n<p>&#13;<\/p>\n<td style=\"width:81px;\">&#13;<\/p>\n<p>\u2013<\/p>\n<p>&#13;\n\t\t\t<\/td>\n<p>&#13;<br \/>\n\t\t<\/tr>\n<tr>\n<td style=\"width:340px;\">&#13;<\/p>\n<p>Pensions advice<\/p>\n<p>&#13;\n\t\t\t<\/td>\n<p>&#13;<\/p>\n<td style=\"width:95px;\">&#13;<\/p>\n<p>12<\/p>\n<p>&#13;\n\t\t\t<\/td>\n<p>&#13;<\/p>\n<td style=\"width:85px;\">&#13;<\/p>\n<p>\u2013<\/p>\n<p>&#13;\n\t\t\t<\/td>\n<p>&#13;<\/p>\n<td style=\"width:81px;\">&#13;<\/p>\n<p>3<\/p>\n<p>&#13;\n\t\t\t<\/td>\n<p>&#13;<br \/>\n\t\t<\/tr>\n<tr>\n<td style=\"width:340px;\">&#13;<\/p>\n<p>Legal expenses etc<\/p>\n<p>&#13;\n\t\t\t<\/td>\n<p>&#13;<\/p>\n<td style=\"width:95px;\">&#13;<\/p>\n<p>13<\/p>\n<p>&#13;\n\t\t\t<\/td>\n<p>&#13;<\/p>\n<td style=\"width:85px;\">&#13;<\/p>\n<p>\u2013<\/p>\n<p>&#13;\n\t\t\t<\/td>\n<p>&#13;<\/p>\n<td style=\"width:81px;\">&#13;<\/p>\n<p>4<\/p>\n<p>&#13;\n\t\t\t<\/td>\n<p>&#13;<br \/>\n\t\t<\/tr>\n<tr>\n<td style=\"width:340px;\">&#13;<\/p>\n<p>Termination payments etc: amounts chargeable on employment income<\/p>\n<p>&#13;\n\t\t\t<\/td>\n<p>&#13;<\/p>\n<td style=\"width:95px;\">&#13;<\/p>\n<p>14<\/p>\n<p>&#13;\n\t\t\t<\/td>\n<p>&#13;<\/p>\n<td style=\"width:85px;\">&#13;<\/p>\n<p>\u2013<\/p>\n<p>&#13;\n\t\t\t<\/td>\n<p>&#13;<\/p>\n<td style=\"width:81px;\">&#13;<\/p>\n<p>5<\/p>\n<p>&#13;\n\t\t\t<\/td>\n<p>&#13;<br \/>\n\t\t<\/tr>\n<tr>\n<td style=\"width:340px;\">&#13;<\/p>\n<p>PAYE settlement agreements<\/p>\n<p>&#13;\n\t\t\t<\/td>\n<p>&#13;<\/p>\n<td style=\"width:95px;\">&#13;<\/p>\n<p>15<\/p>\n<p>&#13;\n\t\t\t<\/td>\n<p>&#13;<\/p>\n<td style=\"width:85px;\">&#13;<\/p>\n<p>\u2013<\/p>\n<p>&#13;\n\t\t\t<\/td>\n<p>&#13;<\/p>\n<td style=\"width:81px;\">&#13;<\/p>\n<p>6<\/p>\n<p>&#13;\n\t\t\t<\/td>\n<p>&#13;<br \/>\n\t\t<\/tr>\n<tr>\n<td style=\"width:340px;\">&#13;<\/p>\n<p><strong>Pensions<\/strong><\/p>\n<p>&#13;\n\t\t\t<\/td>\n<p>&#13;<\/p>\n<td style=\"width:95px;\">&#13;<\/p>\n<p>\u00a0<\/p>\n<p>&#13;\n\t\t\t<\/td>\n<p>&#13;<\/p>\n<td style=\"width:85px;\">&#13;<\/p>\n<p>\u00a0<\/p>\n<p>&#13;\n\t\t\t<\/td>\n<p>&#13;<\/p>\n<td style=\"width:81px;\">&#13;<\/p>\n<p>\u00a0<\/p>\n<p>&#13;\n\t\t\t<\/td>\n<p>&#13;<br \/>\n\t\t<\/tr>\n<tr>\n<td style=\"width:340px;\">&#13;<\/p>\n<p>Money purchase annual allowance<\/p>\n<p>&#13;\n\t\t\t<\/td>\n<p>&#13;<\/p>\n<td style=\"width:95px;\">&#13;<\/p>\n<p>16<\/p>\n<p>&#13;\n\t\t\t<\/td>\n<p>&#13;<\/p>\n<td style=\"width:85px;\">&#13;<\/p>\n<p>\u2013<\/p>\n<p>&#13;\n\t\t\t<\/td>\n<p>&#13;<\/p>\n<td style=\"width:81px;\">&#13;<\/p>\n<p>7<\/p>\n<p>&#13;\n\t\t\t<\/td>\n<p>&#13;<br \/>\n\t\t<\/tr>\n<tr>\n<td style=\"width:340px;\">&#13;<\/p>\n<p>Overseas pensions<\/p>\n<p>&#13;\n\t\t\t<\/td>\n<p>&#13;<\/p>\n<td style=\"width:95px;\">&#13;<\/p>\n<p>17, Sch 3<\/p>\n<p>&#13;\n\t\t\t<\/td>\n<p>&#13;<\/p>\n<td style=\"width:85px;\">&#13;<\/p>\n<p>9, Sch 3<\/p>\n<p>&#13;\n\t\t\t<\/td>\n<p>&#13;<\/p>\n<td style=\"width:81px;\">&#13;<\/p>\n<p>\u2013<\/p>\n<p>&#13;\n\t\t\t<\/td>\n<p>&#13;<br \/>\n\t\t<\/tr>\n<tr>\n<td style=\"width:340px;\">&#13;<\/p>\n<p>Pensions: offshore transfers<\/p>\n<p>&#13;\n\t\t\t<\/td>\n<p>&#13;<\/p>\n<td style=\"width:95px;\">&#13;<\/p>\n<p>18, Sch 4<\/p>\n<p>&#13;\n\t\t\t<\/td>\n<p>&#13;<\/p>\n<td style=\"width:85px;\">&#13;<\/p>\n<p>10, Sch 4<\/p>\n<p>&#13;\n\t\t\t<\/td>\n<p>&#13;<\/p>\n<td style=\"width:81px;\">&#13;<\/p>\n<p>\u2013<\/p>\n<p>&#13;\n\t\t\t<\/td>\n<p>&#13;<br \/>\n\t\t<\/tr>\n<tr>\n<td style=\"width:340px;\">&#13;<\/p>\n<p>Trading and property businesses income<\/p>\n<p>&#13;\n\t\t\t<\/td>\n<p>&#13;<\/p>\n<td style=\"width:95px;\">&#13;<\/p>\n<p>\u00a0<\/p>\n<p>&#13;\n\t\t\t<\/td>\n<p>&#13;<\/p>\n<td style=\"width:85px;\">&#13;<\/p>\n<p>\u00a0<\/p>\n<p>&#13;\n\t\t\t<\/td>\n<p>&#13;<\/p>\n<td style=\"width:81px;\">&#13;<\/p>\n<p>\u00a0<\/p>\n<p>&#13;\n\t\t\t<\/td>\n<p>&#13;<br \/>\n\t\t<\/tr>\n<tr>\n<td style=\"width:340px;\">&#13;<\/p>\n<p>Calculation of profits of trades and property businesses<\/p>\n<p>&#13;\n\t\t\t<\/td>\n<p>&#13;<\/p>\n<td style=\"width:95px;\">&#13;<\/p>\n<p>19, Sch 5<\/p>\n<p>&#13;\n\t\t\t<\/td>\n<p>&#13;<\/p>\n<td style=\"width:85px;\">&#13;<\/p>\n<p>\u2013<\/p>\n<p>&#13;\n\t\t\t<\/td>\n<p>&#13;<\/p>\n<td style=\"width:81px;\">&#13;<\/p>\n<p>16, Sch 2<\/p>\n<p>&#13;\n\t\t\t<\/td>\n<p>&#13;<br \/>\n\t\t<\/tr>\n<tr>\n<td style=\"width:340px;\">&#13;<\/p>\n<p>Trading and property allowances<\/p>\n<p>&#13;\n\t\t\t<\/td>\n<p>&#13;<\/p>\n<td style=\"width:95px;\">&#13;<\/p>\n<p>20, Sch 6<\/p>\n<p>&#13;\n\t\t\t<\/td>\n<p>&#13;<\/p>\n<td style=\"width:85px;\">&#13;<\/p>\n<p>\u2013<\/p>\n<p>&#13;\n\t\t\t<\/td>\n<p>&#13;<\/p>\n<td style=\"width:81px;\">&#13;<\/p>\n<p>17, Sch 3<\/p>\n<p>&#13;\n\t\t\t<\/td>\n<p>&#13;<br \/>\n\t\t<\/tr>\n<tr>\n<td style=\"width:340px;\">&#13;<\/p>\n<p><strong>Investment income<\/strong><\/p>\n<p>&#13;\n\t\t\t<\/td>\n<p>&#13;<\/p>\n<td style=\"width:95px;\">&#13;<\/p>\n<p>\u00a0<\/p>\n<p>&#13;\n\t\t\t<\/td>\n<p>&#13;<\/p>\n<td style=\"width:85px;\">&#13;<\/p>\n<p>\u00a0<\/p>\n<p>&#13;\n\t\t\t<\/td>\n<p>&#13;<\/p>\n<td style=\"width:81px;\">&#13;<\/p>\n<p>\u00a0<\/p>\n<p>&#13;\n\t\t\t<\/td>\n<p>&#13;<br \/>\n\t\t<\/tr>\n<tr>\n<td style=\"width:340px;\">&#13;<\/p>\n<p>Deduction of income tax at source<\/p>\n<p>&#13;\n\t\t\t<\/td>\n<p>&#13;<\/p>\n<td style=\"width:95px;\">&#13;<\/p>\n<p>21, Sch 7<\/p>\n<p>&#13;\n\t\t\t<\/td>\n<p>&#13;<\/p>\n<td style=\"width:85px;\">&#13;<\/p>\n<p>11, Sch 5<\/p>\n<p>&#13;\n\t\t\t<\/td>\n<p>&#13;<\/p>\n<td style=\"width:81px;\">&#13;<\/p>\n<p>\u2013<\/p>\n<p>&#13;\n\t\t\t<\/td>\n<p>&#13;<br \/>\n\t\t<\/tr>\n<tr>\n<td style=\"width:340px;\">&#13;<\/p>\n<p>Life insurance policies: recalculating &#8230;<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<div>\n<div>\n<div>\n<p>&nbsp;<\/p>\n<table border=\"1\" cellpadding=\"0\" cellspacing=\"0\">\n<tbody>\n<tr>\n<td>\n<p><strong>Heading\/subject (original 20 March Bill)<\/strong><\/p>\n<\/td>\n<td>\n<p><strong>Original 20 March 2017 Bill<\/strong><\/p>\n<\/td>\n<td>\n<p><strong>FA 2017<\/strong><\/p>\n<\/td>\n<td>\n<p><strong>2nd Finance Bill<\/strong><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>&nbsp;<\/p>\n<\/td>\n<td>\n<p><em>Clause\/Sch no<\/em><\/p>\n<\/td>\n<td>\n<p><em>Section\/Sch no<\/em><\/p>\n<\/td>\n<td>\n<p><em>Clause\/Sch no<\/em><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>&nbsp;<\/p>\n<\/td>\n<td>\n<p>&nbsp;<\/p>\n<\/td>\n<td>\n<p>&nbsp;<\/p>\n<\/td>\n<td>\n<p>&nbsp;<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p><strong>PART 1 DIRECT TAXES<\/strong><\/p>\n<\/td>\n<td>\n<p>&nbsp;<\/p>\n<\/td>\n<td>\n<p>&nbsp;<\/p>\n<\/td>\n<td>\n<p>&nbsp;<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p><strong>CHAPTER 1 CHARGE AND PRINCIPAL RATES<\/strong><\/p>\n<\/td>\n<td>\n<p>&nbsp;<\/p>\n<\/td>\n<td>\n<p>&nbsp;<\/p>\n<\/td>\n<td>\n<p>&nbsp;<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p><strong>Income tax charge and rates<\/strong><\/p>\n<\/td>\n<td>\n<p>&nbsp;<\/p>\n<\/td>\n<td>\n<p>&nbsp;<\/p>\n<\/td>\n<td>\n<p>&nbsp;<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>Income tax charge for tax year 2017-18<\/p>\n<\/td>\n<td>\n<p>1<\/p>\n<\/td>\n<td>\n<p>1<\/p>\n<\/td>\n<td>\n<p>&ndash;<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>Main rates of income tax for tax year 2017-18<\/p>\n<\/td>\n<td>\n<p>2<\/p>\n<\/td>\n<td>\n<p>2<\/p>\n<\/td>\n<td>\n<p>&ndash;<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>Default and savings rates of income tax for tax year 2017-18<\/p>\n<\/td>\n<td>\n<p>3<\/p>\n<\/td>\n<td>\n<p>3<\/p>\n<\/td>\n<td>\n<p>&ndash;<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>Starting rate limit for savings for tax year 2017-18<\/p>\n<\/td>\n<td>\n<p>4<\/p>\n<\/td>\n<td>\n<p>4<\/p>\n<\/td>\n<td>\n<p>&ndash;<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>Dividend nil rate for tax year 2018-19 etc<\/p>\n<\/td>\n<td>\n<p>5<\/p>\n<\/td>\n<td>\n<p>&ndash;<\/p>\n<\/td>\n<td>\n<p>8<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p><strong>Corporation tax charge<\/strong><\/p>\n<\/td>\n<td>\n<p>&nbsp;<\/p>\n<\/td>\n<td>\n<p>&nbsp;<\/p>\n<\/td>\n<td>\n<p>&nbsp;<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>Corporation tax charge for financial year 2018<\/p>\n<\/td>\n<td>\n<p>6<\/p>\n<\/td>\n<td>\n<p>5<\/p>\n<\/td>\n<td>\n<p>&ndash;<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p><strong>CHAPTER 2 INCOME TAX<\/strong><\/p>\n<\/td>\n<td>\n<p>&nbsp;<\/p>\n<\/td>\n<td>\n<p>&nbsp;<\/p>\n<\/td>\n<td>\n<p>&nbsp;<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p><strong>Employment income<\/strong><\/p>\n<\/td>\n<td>\n<p>&nbsp;<\/p>\n<\/td>\n<td>\n<p>&nbsp;<\/p>\n<\/td>\n<td>\n<p>&nbsp;<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>Workers&rsquo; services provided to public sector through intermediaries<\/p>\n<\/td>\n<td>\n<p>7, Sch 1<\/p>\n<\/td>\n<td>\n<p>6, Sch 1<\/p>\n<\/td>\n<td>\n<p>&ndash;<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>Optional remuneration arrangements<\/p>\n<\/td>\n<td>\n<p>8, Sch 2<\/p>\n<\/td>\n<td>\n<p>7, Sch 2<\/p>\n<\/td>\n<td>\n<p>&ndash;<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>Taxable benefits: time limit for making good<\/p>\n<\/td>\n<td>\n<p>9<\/p>\n<\/td>\n<td>\n<p>&ndash;<\/p>\n<\/td>\n<td>\n<p>1<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>Taxable benefits: ultra-low emission vehicles<\/p>\n<\/td>\n<td>\n<p>10<\/p>\n<\/td>\n<td>\n<p>&ndash;<\/p>\n<\/td>\n<td>\n<p>2<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>Taxable benefits: asset made available without transfer<\/p>\n<\/td>\n<td>\n<p>11<\/p>\n<\/td>\n<td>\n<p>8<\/p>\n<\/td>\n<td>\n<p>&ndash;<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>Pensions advice<\/p>\n<\/td>\n<td>\n<p>12<\/p>\n<\/td>\n<td>\n<p>&ndash;<\/p>\n<\/td>\n<td>\n<p>3<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>Legal expenses etc<\/p>\n<\/td>\n<td>\n<p>13<\/p>\n<\/td>\n<td>\n<p>&ndash;<\/p>\n<\/td>\n<td>\n<p>4<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>Termination payments etc: amounts chargeable on employment income<\/p>\n<\/td>\n<td>\n<p>14<\/p>\n<\/td>\n<td>\n<p>&ndash;<\/p>\n<\/td>\n<td>\n<p>5<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>PAYE settlement agreements<\/p>\n<\/td>\n<td>\n<p>15<\/p>\n<\/td>\n<td>\n<p>&ndash;<\/p>\n<\/td>\n<td>\n<p>6<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p><strong>Pensions<\/strong><\/p>\n<\/td>\n<td>\n<p>&nbsp;<\/p>\n<\/td>\n<td>\n<p>&nbsp;<\/p>\n<\/td>\n<td>\n<p>&nbsp;<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>Money purchase annual allowance<\/p>\n<\/td>\n<td>\n<p>16<\/p>\n<\/td>\n<td>\n<p>&ndash;<\/p>\n<\/td>\n<td>\n<p>7<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>Overseas pensions<\/p>\n<\/td>\n<td>\n<p>17, Sch 3<\/p>\n<\/td>\n<td>\n<p>9, Sch 3<\/p>\n<\/td>\n<td>\n<p>&ndash;<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>Pensions: offshore transfers<\/p>\n<\/td>\n<td>\n<p>18, Sch 4<\/p>\n<\/td>\n<td>\n<p>10, Sch 4<\/p>\n<\/td>\n<td>\n<p>&ndash;<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>Trading and property businesses income<\/p>\n<\/td>\n<td>\n<p>&nbsp;<\/p>\n<\/td>\n<td>\n<p>&nbsp;<\/p>\n<\/td>\n<td>\n<p>&nbsp;<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>Calculation of profits of trades and property businesses<\/p>\n<\/td>\n<td>\n<p>19, Sch 5<\/p>\n<\/td>\n<td>\n<p>&ndash;<\/p>\n<\/td>\n<td>\n<p>16, Sch 2<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>Trading and property allowances<\/p>\n<\/td>\n<td>\n<p>20, Sch 6<\/p>\n<\/td>\n<td>\n<p>&ndash;<\/p>\n<\/td>\n<td>\n<p>17, Sch 3<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p><strong>Investment income<\/strong><\/p>\n<\/td>\n<td>\n<p>&nbsp;<\/p>\n<\/td>\n<td>\n<p>&nbsp;<\/p>\n<\/td>\n<td>\n<p>&nbsp;<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>Deduction of income tax at source<\/p>\n<\/td>\n<td>\n<p>21, Sch 7<\/p>\n<\/td>\n<td>\n<p>11, Sch 5<\/p>\n<\/td>\n<td>\n<p>&ndash;<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>Life insurance policies: recalculating &#8230;<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<\/div>\n<\/div>\n","protected":false},"author":8,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[48],"tags":[],"_links":{"self":[{"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=\/wp\/v2\/posts\/84446"}],"collection":[{"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=\/wp\/v2\/users\/8"}],"replies":[{"embeddable":true,"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=84446"}],"version-history":[{"count":0,"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=\/wp\/v2\/posts\/84446\/revisions"}],"wp:attachment":[{"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=84446"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=84446"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=84446"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}