Relief for research and development: software and consumable items
141
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Finance Act 2004 Chapter 11 — Miscellaneous
Reliefs for business
Temporary increase in amount of first-year allowances for small enterprises
142
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Deduction for expenditure by landlords on energy-saving items
143
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Lloyd’s names: conversion to limited liability underwriting
144
Schedule 25 to this Act (which makes provision for certain reliefs to be available where a member of Lloyd’s converts to limited liability underwriting) has effect.
Offshore matters
Offshore funds
145
(1) The provisions of the Taxes Act 1988 relating to offshore funds are amended in accordance with Schedule 26 to this Act. (2) Except as otherwise provided— (a) the amendments have effect for account periods (within the meaning of Chapter 5 of Part 17 of that Act) ending on or after the day on which this Act is passed, and (b) regulations made under a power conferred by virtue of any of the amendments may be made so as to have effect in relation to any such account period.
Meaning of “offshore installation”
146
Schedule 27 to this Act (which makes amendments relating to the meaning of “offshore installation”) has effect.
Health
Immediate needs annuities
147
(1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (6) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Corporation tax: health service bodies
148
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