Finance Bill 2014: corporation tax
The government has published draft corporation tax legislation for technical consultation.
Documents
Community amateur sports clubsapplication/pdfCorporation tax ratesapplication/pdfBank levy ratesapplication/pdfBank levy reviewapplication/pdfUK oil and gas fiscal regime: extension of the ring fence expenditure supplement for onshore activitiesapplication/pdfOil and gas fiscal regime - substantial shareholding exemptionapplication/pdfOil and gas fiscal regime - reinvestment relief for pre-trading companiesapplication/pdfModernising film tax reliefapplication/pdfAmending loss relief provisionsapplication/pdfBusiness premises renovation allowancesapplication/pdfCapital allowances: mineral extraction allowancesapplication/pdfUK management of offshore fundsapplication/pdf