Finance Act 2009: Chapter 10

The Finance Act 2009 received Royal assent on 21 July 2009. It is 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. It is divided into nine parts: Part 1 - Charges, Rates, Allowances, etc.; Part 2 - Income Tax, Corporation Tax and Capital Gains Tax; Part 3 - Pensions; Part 4 - Value Added Tax; Part 5 - Stamp Taxes; Part 6 - Oil; Part 7 - Administration; Part 8 - Miscellaneous; and, Part 9 - Final Provisions. Explanatory notes to assist in the understanding of the Act are available separately (ISBN 9780105610090).