Policy paper

Finance Bill 2013: March to June 2013

Explanatory note for government amendment in Public Bill Committee of Finance Bill 2013.

Documents

Simpler income tax for the simplest small businesses – technical note: 28 March 2013

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Overview of tax legislation and rates: 20 March 2013

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Corporation tax loss relief: 20 March 2013

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Corporation tax deductions for employee share acquisitions: 20 March 2013

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Loans from close companies to their participators: 20 March 2013

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Stamp duty land tax avoidance: 20 March 2013

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Detail

This page sets out information on and documents supporting the passage of Finance Bill 2013 between March and June 2013.

20 March 2013

Budget 2013 confirmed measures to be included in Finance Bill 2013. These were published in Chapter 1 of the Overview of tax legislation and rates document, which also sets out where changes were made as a result of consultations.

Further information can also be found on the HM Revenue & Customs (HMRC) website.

Anti-avoidance legislation

The following anti-avoidance measures were announced with effect from 20 March 2013. Applicable legislation, explanatory note, technical note and a tax information and impact note were published:

28 March 2013

Finance Bill 2013 was published on 28 March.

You can read the Bill on the Parliament site.

The following draft legislation, technical notes, and tax information and impact notes (TIIN) were published as well:

23 April 2013

The government tabled amendments 17-19 on schedule 2: tax advantaged employer share schemes for the Public Bill Committee. These are accompanied by an explanatory note.

16 May 2013

The government tabled the following amendments for Public Bill Committee. These are accompanied by an explanatory note:

4 June 2013

The government tabled the following amendments for Public Bill Committee. These are accompanied by an explanatory note and a Tax Information and Impact Note (TIIN).

In addition the government also tabled an amendment for Public Bill Committee with retrospective effect from 21 March 2013. This is accompanied by the Written Ministerial Statement, explanatory note, TIIN and HMRC guidance note.

6 June 2013

The government tabled the following amendments for Public Bill Committee. These are accompanied by an explanatory note.

11 June 2013

The government tabled the following amendments for Public Bill Committee. These are accompanied by an explanatory note.

13 June 2013

The government tabled the following amendments for Public Bill Committee. These are accompanied by an explanatory note.

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