Policy paper

Finance Bill 2014: tax administration

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

Documents

Administration of the Scottish rate of income tax

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Modernising customs civil penalties

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Modernisation of ship and aircraft stores

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Detail

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.