Updated: added Lord Deighton's Written Ministerial Statement to confirm that the provisions of the Finance Bill are compatible with the Convention rights
This page sets out documents supporting the passage of Finance Bill 2013 between June and July 2013.
26 June 2013
The government tabled new clauses and amendments for Report.
New clause 7 will have effect on and from 26 June 2013. It is accompanied by an explanatory note and a Tax Information and Impact Note (TIIN):
Other new clauses tabled are accompanied, as applicable, by an explanatory note, a TIIN and a technical note:
- Government new clause 4 new schedule 1, and new clause 5 new schedule 2 – Transfer of Deductions; and Restrictions on buying capital allowances
- Government new clause 6 – High quality liquid assets
Amendments are accompanied by an explanatory note and, where the impacts have changed, a TIIN:
- Government amendments 1-7 – Election to be treated as domiciled in the United Kingdom: clause 175
- Government amendments 8-16 – Tax advantaged employee share schemes: clause 14 schedule 2
- Government amendments 17-29 – Qualifying insurance policies: clause 25 schedule 9
- Government amendments 30-34 – Real estate investment trusts: UK REITs which invest in other UK REITs: clause 38 schedule 18
- Government amendments 35-51 – Treatment of liabilities for inheritance tax purposes: clause 174 schedule 34
3 July 2013
The Commercial Secretary to the Treasury, Lord Deighton, issued a Written Ministerial Statement to confirm that the provisions of the Finance Bill are compatible with the Convention rights.
Read the statement on the Parliament website