Policy paper

Finance Bill 2014: secondary legislation

The government has published draft secondary legislation for technical consultation.

Documents

Real estate investment trusts: including REITs as institutional investors

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Climate change levy: exemption for solid fuels used in certain processes

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Details

The government has published draft secondary legislation, where this will give substantive effect to the Finance Bill clause.

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