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Detail of outcome
Following the consultation the government has amended the draft legislation published at Autumn Statement. The revised legislation is being published in Finance Bill 2016. The government believes that there is no need to take further action beyond these measures now.
This document summarises the responses to the consultation and sets out the government’s response.
This consultation concerns the tax rules governing distributions by a company and whether they can be improved in order to reduce imbalances in the tax system.