Policy paper

Finance Bill 2015: Public Bill Committee

Explanatory notes for government amendments in the public bill committee of Finance Bill 2015.

Documents

Details

The government tabled the following amendments during the public bill committee of Finance Bill 2015. These are accompanied by an explanatory note where applicable.

  • Amendment 1 – 6 to Clause 9: inheritance tax main residence nil-rate band
  • Amendment 8 – 10 to Clause 31 and Schedule 7: loan relationships and derivative contracts
  • Amendment 11 – 12 to Clause 47 and Schedule 8: enforcement by deduction from accounts
  • Amendment 13 to Clause 21: pensions: special lump sum death benefits charge
  • Amendment 14 – 21 to Clause 23 and Schedule 4: pensions: annual allowance
  • Amendment 22 – 26 to Clause 24: relief for finance costs related to residential property businesses
Published 15 September 2015
Last updated 12 October 2015 + show all updates
  1. 5 amendment explanatory notes published
  2. First published.