Policy paper

Finance Bill 2014: Report stage

Explanatory notes for government amendments and new clauses at Report stage of Finance Bill 2014.

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

Documents

Government amendment 1-3: Right to appeal follower penalty (Clause 207)

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Government amendment 4: Removal of limitation period restriction for EU cases (Clause 291)

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Government amendment 5-6: Air passenger duty – rates of duty from 1 April 2015 (Clause 73)

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Government amendments 7-10: Employment related securities etc (Clause 49, Schedule 7)

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Government amendments 11-14: Employee share schemes (Clause 48, Schedule 6)

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Government amendments 15-41: Relief for investments in social enterprises (Clause 53, Schedules 9-10)

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Government new clause 1 new schedule 1: Oil and gas contractors: ring-fenced trade etc

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Government new clause 2: Determination of beneficial entitlement for purposes of Group Relief

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Government amendments 42-43: Business premises renovation allowance (Clause 61) and Government New Clause 3 and New Schedule 2: General block exemption regulation

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Government amendments 44-66: Companies owned by employee-ownership trusts (Clause 283, Schedule 33)

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Government new clause 4 and new schedule 3: Co-operative societies

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Government new clause 5 and new schedule 4: Tax relief for theatrical production

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Government new clause 6: Exclusion of incentivised electricity or heat generation activities

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Government new clause 7: Stamp duty land tax: exercise of collective rights by tenants of flats

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Government new clause 13 and new schedule 5: Pension flexibility: further amendments

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Details

The government tabled new clauses and amendments for Report stage of Finance Bill 2014.

This page sets out the legislation and, where applicable, an explanatory note and Tax Information and Impact Note (TIIN).

Published 24 June 2014
Last updated 27 June 2014 + show all updates
  1. added Government new clause 13 and new schedule 5: Pension flexibility: further amendments
  2. First published.