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Royal assent, 22nd July 2003 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.
There are many practical textbooks explaining how taxation is applied and calculated but few ever deal thoroughly with the theory behind the practice. This book concisely addresses the principles and theories behind taxation in an accessible and internationally relevant way. It encourages readers to think through and develop an understanding of why taxation is imposed, the different means by which it is imposed and the nature of the problems inherent in this imposition. It addresses background issues, fundamental principles and emerging topics such as: the philosophy and history of taxation; types of taxation; and international issues, including double taxation treaties, residence and transfer prices. This text is essential reading for students of taxation and provides a valuable introduction for students of business, finance and accounting.
This Act is in seven parts with eleven schedules and contains provisions to implement the measures contained in the 2005 budget report (HCP 372, session 2004-05, ISBN 0102932484), under the following headings - excise duties; income tax, corporation tax and capital gains tax; stamp taxes; other taxes, relating to inheritance tax, landfill tax and lorry road-user charge; pensions; miscellaneous; and supplementary provisions.
An Act to restate, with minor changes, certain enactments relating to income tax. Explanatory notes to assist in the understanding of this Act are available separately (ISBN 9780105603078). A table of origins and a table of destinations are also available in a separate volume (ISBN 9780105635055). Royal assent, 20th March 2005
The Act seeks to deliver a modernised Service that respond to the particular demands of the 21st century. Part 1 of the Act - Fire and rescue authorities - determines which body is the fire and rescue authority for an area and provides for the combination of two or more authorities by Government order. Part 2 - Functions of fire and rescue authorities - sets out the duties and powers of authorities (principally, fire safety, fires and road traffic accidents, and emergencies). Part 3 - Administration - provides for the preparation of a Fire and Rescue National Framework setting out the Services strategic priorities, and for Government supervision of authorities. Part 4 - Employment - deals in particular with negotiating bodies, and pension schemes. Part 5 - Water supply - imposes duties on fire and rescue authorities and water undertakers to ensure an adequate supply of water for fire-fighting activities. Part 6 - Supplementary - includes provisions abolishing the Central Fire Brigades Advisory Council. The Act repeals the Fire Services Act 1947, but does not repeal the provisions of the 1947 Act as they apply in Scotland (with the exception of the pension provisions in the 1947 Act which are replaced by provisions of Part 4 of the new Act). The Act devolves the remaining responsibilities for fire and rescue authorities in Wales to the National Assembly for Wales. The Act does not extend to Northern Ireland. Explanatory notes have been produced to assist in the understanding of this act (whicxh recieved Royal assent on 22 July 2004) and are available separately (ISBN 0105621048).
This Act is in ten parts with four schedules, and contains provisions which impose charges to income tax under trading income, property income, savings and investment income, and certain miscellaneous income. It also contains provisions about rent-a-room and foster-care relief, special rules for foreign income, special rules for partnerships and certain calculation rules.
The Stationery Office annual catalogue 2011 provides a comprehensive source of bibliographic information on over 4900 Parliamentary, statutory and official publications - from the UK Parliament, the Northern Ireland Assembly, and many government departments and agencies - which were issued in 2011.
Royal assent, 19th July 2006. 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.
Royal assent, 20th July 2005. 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.