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Finance Act 2016
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Changes over time for: PART 1
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Changes to legislation:
There are outstanding changes not yet made by the legislation.gov.uk editorial team to Finance Act 2016. Any changes that have already been made by the team appear in the content and are referenced with annotations.
Changes to Legislation
Revised legislation carried on this site may not be fully up to date. Changes and effects are recorded by our editorial team in lists which can be found in the ‘Changes to Legislation’ area. Where those effects have yet to be applied to the text of the legislation by the editorial team they are also listed alongside the legislation in the affected provisions. Use the ‘more’ link to open the changes and effects relevant to the provision you are viewing.
Changes and effects yet to be applied to Schedule 24 Part 1:
Changes and effects yet to be applied to the whole Act associated Parts and Chapters:
Whole provisions yet to be inserted into this Act (including any effects on those provisions):
- Sch. 19 para. 12(5)(b) inserted by 2017 c. 32 Sch. 14 para. 49(2)(c)
- Sch. 19 para. 12(5)(a) word inserted by 2017 c. 32 Sch. 14 para. 49(2)(b)
- Sch. 19 para. 51(8)(b) words inserted by 2017 c. 32 Sch. 14 para. 48(2)
- Sch. 19 para. 53(1) words inserted by 2017 c. 32 Sch. 14 para. 48(4)(a)
- Sch. 19 para. 53(1) words inserted by 2017 c. 32 Sch. 14 para. 48(4)(b)
- Sch. 19 para. 12(5)(a) words renumbered as Sch. 19 para. 12(5)(a) by 2017 c. 32 Sch. 14 para. 49(2)(a)
- Sch. 19 para. 58(1) words substituted by 2017 c. 32 Sch. 14 para. 48(5)
- Sch. 20 para. 1(4)(e) inserted by 2021 c. 26 Sch. 27 para. 47(2)
- Sch. 20 para. 3(3)(d) and word inserted by 2021 c. 26 Sch. 27 para. 47(3)(b)
- Sch. 20 para. 5(5) inserted by 2021 c. 26 Sch. 27 para. 47(5)
- Sch. 22 para. 2(4B) inserted by 2021 c. 26 Sch. 27 para. 48(2)(c)
- Sch. 22 para. 3(4A) inserted by 2021 c. 26 Sch. 27 para. 48(3)
PART 1U.K.Tax advantages to which section 180(2)applies
Enhanced capital allowancesU.K.
| Tax advantage | Provision under which tax advantage is given |
|---|---|
| Business premises renovation allowances | Part 3A of CAA 2001 |
| Zero-emission goods vehicle allowances | Section 45DA, 45DB and 212T of CAA 2001 |
| Expenditure on plant and machinery for use in designated assisted areas (enhanced capital allowances for enterprise zones) | Sections 45K to 45N and 212U of CAA 2001 |
Creative tax reliefsU.K.
| Tax advantage | Provision under which tax advantage is given |
|---|---|
| Film tax relief | Part 15 of CTA 2009 |
| Television tax reliefs | Part 15A of CTA 2009 |
| [F1Video games tax relief] | [F1Part 15B of CTA 2009] |
| Theatre relief | Part 15C of CTA 2009 |
| Orchestra tax relief | Part 15D of CTA 2009 |
| [F2Museums and galleries exhibition tax relief | Part 15E of CTA 2009] |
Textual Amendments
F1Words in Sch. 24 Pt. 1 inserted (6.2.2018) by The Video Games Tax Relief (Amendment of Tax Advantages in Schedule 24 to the Finance Act 2016) Regulations 2018 (S.I. 2018/28), regs. 1, 3
F2Words in Sch. 24 Pt. 1 inserted (for specified purposes and with effect in accordance with Sch. 6 paras. 20, 21(1)(b) of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 6 para. 19
Research and development reliefsU.K.
| Tax advantage | Provision under which tax advantage is given |
|---|---|
| Relief for SMEs: cost of research and development incurred by SME | Chapter 2 of Part 13 of CTA 2009 |
| Vaccine research relief | Chapter 7 of Part 13 of CTA 2009 |
[F3Enterprise management incentives exemptions and reliefsU.K.
Textual Amendments
F3Table in Sch. 24 Pt. 1 inserted (11.7.2018) by The Enterprise Management Incentives Exemptions and Reliefs (Amendment of Tax Advantages in Schedule 24 to the Finance Act 2016) Regulations 2018 (S.I. 2018/737), regs. 1, 3
| Tax advantage | Provision under which tax advantage is given |
|---|---|
| Exemptions and reliefs in connection with share options | Chapter 9 of Part 7 of ITEPA 2003] |
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