Finance Act 2005

Finance Act 2005^[1]

Act of Parliament
Parliament of the United Kingdom
Long title	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.
Citation	2005 c 7
Dates
Royal assent	7 April 2005
Text of statute as originally enacted
Revised text of statute as amended

The Finance Act 2005 (c 7) is an Act of the Parliament of the United Kingdom.

Provisions

Section 1 - Rates of tobacco products duty

Section 1(1) substitutes the Table of rates of duty in Schedule 1 to the Tobacco Products Duty Act 1979.

Section 8 - Charge and rates for 2005-06

This section was repealed by section 1031 of, and Part 1 of Schedule 3 to, the Income Tax Act 2007.

Section 9 - Personal allowances for those aged 65 or more

This section was repealed by section 1031 of, and Part 1 of Schedule 3 to, the Income Tax Act 2007.

Section 14 - Special trust rates not to apply to first slice of trust income

This section was repealed by section 1031 of, and Part 1 of Schedule 3 to, the Income Tax Act 2007.

Section 41 - Interpretation etc

Paragraph (a) of the definition of "tax year" in section 41(1), with the following "and", was repealed by section 1031 of, and Part 1 of Schedule 3 to, the Income Tax Act 2007.

Section 44 - Consequential amendments

Section 44(1) was repealed by section 1031 of, and Part 1 of Schedule 3 to, the Income Tax Act 2007.

References

External links

• The Finance Act 2005, as amended from the National Archives.
• The Finance Act 2005, as originally enacted from the National Archives.
• Explanatory notes to the Finance Act 2005.

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