7/27/2019 P6 Appendix to FA12 Changes Article & Examiner's Articles Listed at End

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7/27/2019 P6 Appendix to FA12 Changes Article & Examiner's Articles Listed at End

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7/27/2019 P6 Appendix to FA12 Changes Article & Examiner's Articles Listed at End

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F I NANCE ACT 2012SEPTEMBER 2012

Anti-avoidance legislation has been introduced in respect of certain acquisitions ofhigh-value residential property by persons that are not individuals, for example,comp anie s. These new rules are not exami nable at Paper P6 (UK ).The first time buyer exemption in respect of residential properties costing no morethan 25 0,00 0 ceased to be available from 25 M arch 201 2.All other rates and limits for the tax year 2012-13 are the same as 2011-12.These rates and limits will be provided in the tax tables in the exam.Further readingThe following articles will be published on the ACCA website in 2013.

Ta xation of an uninco rporated b usines s - parts 1 and 2 Interna tional travellers C apital gains tax and inheritance tax Tru sts and tax C orpo ration tax C orpor ation tax and group s - parts 1 and 2

Rory Fish is examiner for Paper P6 (UK)

2012 ACCA