Policy paper

Finance Bill 2014: corporation tax

The government has published draft corporation tax legislation for technical consultation.

Documents

Corporation tax rates

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Bank levy rates

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Bank levy review

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UK oil and gas fiscal regime: extension of the ring fence expenditure supplement for onshore activities

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Oil and gas fiscal regime - substantial shareholding exemption

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Oil and gas fiscal regime - reinvestment relief for pre-trading companies

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Modernising film tax relief

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Amending loss relief provisions

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Business premises renovation allowances

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Capital allowances: mineral extraction allowances

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UK management of offshore funds

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Section 212 Finance Act 2012: insurers Solvency 2 regulatory capital securities

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Loan relationships: release of debts - financial institutions in resolution

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Abolition of Stamp Duty Reserve Tax applied to collective investment schemes

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Abolition of stamp duty and stamp duty reserve tax on growth market shares

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Stamp duty land tax: charities relief

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Stamp duty: House of Commons resolution provisions

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Community amateur sports clubs

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Details

The aim of this consultation process is to ensure the legislation works as intended. If you wish to comment on any of the draft legislation, please use the contact details provided at the end of each explanatory note. The technical consultation will be open until 4 February 2014.

Published 10 December 2013