Policy paper

Finance Bill 2014: legislation, explanatory notes and guidance

Explanatory notes and guidance to Finance Bill 2014

This was published under the 2010 to 2015 Conservative and Liberal Democrat coalition government

Documents

Finance Bill 2014 Explanatory Notes

Social investment tax relief guidance

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Partnerships: mixed membership partnerships; alternative investment fund managers; transfer of assets and income streams through partnerships

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Partnerships: salaried member rules

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Details

Finance Bill 2014 was published on 27 March 2014.

Read the Bill on the Parliament website

As set out in the Overview of Tax Legislation and Rates (OOTLAR) legislation will be introduced during the passage of Finance Bill 2014 on the following measures:

  • Bank levy redesign (banding model), which is subject to a consultation
  • Theatre tax relief, which is subject to a consultation
  • UK oil and gas: bareboat chartering – draft legislation will be published on 1 April 2014, the date from which changes will have effect

Guidance and technical notes

The government has also published guidance and technical notes on the following measures:

  • Social investment tax relief
  • Partnerships: mixed membership partnerships; alternative investment fund managers; transfer of assets and income streams through partnerships
  • Partnerships: salaried member rules

The guidance notes on partnerships will form the basis of guidance which will be published in HMRC’s Business Income Manual after Royal Assent.

Published 27 March 2014
Last updated 27 March 2014 + show all updates
  1. added Finance Bill 2014 Explanatory Notes
  2. First published.