The Finance Act 2009 is an Act

Act of Parliament

An Act of Parliament is a statute enacted as primary legislation by a national or sub-national parliament. In the Republic of Ireland the term Act of the Oireachtas is used, and in the United States the term Act of Congress is used.In Commonwealth countries, the term is used both in a narrow...

 of the Parliament

Parliament

A parliament is a legislature, especially in those countries whose system of government is based on the Westminster system modeled after that of the United Kingdom. The name is derived from the French , the action of parler : a parlement is a discussion. The term came to mean a meeting at which...

 of the United Kingdom

United Kingdom

The United Kingdom of Great Britain and Northern IrelandIn the United Kingdom and Dependencies, other languages have been officially recognised as legitimate autochthonous languages under the European Charter for Regional or Minority Languages...

. It amends the law in relation to pensions, income tax

Income tax

An income tax is a tax levied on the income of individuals or businesses . Various income tax systems exist, with varying degrees of tax incidence. Income taxation can be progressive, proportional, or regressive. When the tax is levied on the income of companies, it is often called a corporate...

, capital gains tax

Capital gains tax

A capital gains tax is a tax charged on capital gains, the profit realized on the sale of a non-inventory asset that was purchased at a lower price. The most common capital gains are realized from the sale of stocks, bonds, precious metals and property...

, corporation tax, value added tax

Value added tax

A value added tax or value-added tax is a form of consumption tax. From the perspective of the buyer, it is a tax on the purchase price. From that of the seller, it is a tax only on the "value added" to a product, material or service, from an accounting point of view, by this stage of its...

, stamp taxes, alcohol and tobacco duties, gambling duties, vehicle excise duty

Vehicle excise duty

Vehicle Excise Duty is a vehicle road use tax levied as an excise duty which must be paid for most types of vehicle which are to be used on the public roads in the United Kingdom...

, fuel duty, climate change levy

Climate Change Levy

The Climate Change Levy is a tax on energy delivered to non-domestic users in the United Kingdom. Its aim is to provide an incentive to increase energy efficiency and to reduce carbon emissions, however there have been ongoing calls to replace it with a proper carbon tax.-Scope and...

, landfill tax

Landfill tax

A landfill tax or levy is a form of tax that is applied in some countries to increase the cost of landfill. The tax is typically levied in units of currency per unit of weight or volume...

 and other environmental taxes and duties.

Commencement

The following Orders have been made under this Act to bring parts of it into force:

• The Finance Act 2009, Section 96 and Schedule 48 (Appointed Day, Savings and Consequential Amendments) Order 2009 (S.I. 2009/3054 (C. 133))
• The Finance Act 2009, Schedule 56 (Appointed Day and Consequential Provisions) Order 2010 (S.I. 2010/466 (C. 31))
• The Finance Act 2009, Section 94 (Appointed Day) Order 2010 (S.I. 2010/574 (C. 40))
• The Finance Act 2009, Paragraph 12(2)(b) of Schedule 22 (Appointed Day) Order 2010 (S.I. 2010/670 (C. 43))
• The Finance Act 2009, Schedule 50 (Record-keeping) (Appointed Day) Order 2010 (S.I. 2010/815 (C. 55))
• The Finance Act 2009, Schedule 51 (Time Limits for Assessments, Claims, etc.) (Appointed Days and Transitional Provisions) Order 2010 (S.I. 2010/867 (C. 58))
• The Finance Act 2009, Sections 101 to 103 (Appointed Day and Supplemental Provision) Order 2010 (S.I. 2010/1878 (C. 96))
• The Finance Act 2009, Sections 101 to 103 (Income Tax Self Assessment) (Appointed Days and Transitional and Consequential Provisions) Order 2011 (S.I. 2011/701 (C. 26))
• The Finance Act 2009, Schedules 55 and 56 (Income Tax Self Assessment and Pension Schemes) (Appointed Days and Consequential and Savings Provisions) Order 2011 (S.I. 2011/702 (C. 27))

External links

• The Finance Act 2009, as amended from the National Archives.
• The Finance Act 2009, as originally enacted from the National Archives.
• Explanatory notes to the Finance Act 2009.