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Royal assent

Finance (No 2) Act 2010 was given Royal Assent on 27 July and is available via 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);

  • insurance companies – business transfers involving excess assets (24 March 2010).

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