Finance Act 2023
Finance Act 2023 (2023 c. 1)
- Finance Act 2023 (2023 c. 1)
- Energy (oil and gas) profits levy
- 1 Increase in rate of tax
- 2 Reducing the amount of additional investment expenditure
- 3 Extending the period for which tax has effect
- Corporation tax
- 4 Amount of relief for expenditure on research and development
- Income tax
- 5 Basic rate limit and personal allowance for tax years 2026-27 and 2027-28
- 6 Threshold at which additional rate is charged
- 7 Dividend nil rate
- Capital gains tax
- 8 Annual exempt amount
- Inheritance tax
- 9 Rate bands etc for tax years 2026-27 and 2027-28
- Taxation of vehicles
- 10 Removal of VED exemption for electrically propelled vehicles etc
- 11 Taxable benefits: appropriate percentage for cars with a CO2 emissions figure
- Final
- 12 Short title
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