Royal assent

Finance (No 2) Act 2010 was given Royal Assent on 27 July and is available via www.lexisurl.com/6vrh0. It sets out measures on:

• the main rate of corporation tax (effective date 1 April 2011);

• rates of capital gains tax (23 June 2010);

• rates of VAT (4 January 2011);

• rates of insurance premium tax (4 January 2011);

• pensions tax relief – power to repeal the FA 2010 high income excess relief charge which is set to take effect from 2011/12;

• pensions – treatment of persons aged 75 (22 June 2010)

• expenses paid to MPs (7 May 2010);

• corporation tax – amounts not fully recognised for accounting purposes (22 June 2010);

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