Policy paper

Finance Bill 2016: Committee of the Whole House

Explanatory notes and notes on resolutions for government amendments and resolutions in committee of the Whole House of Finance Bill 2016

Documents

Amendments 22-26 to Clause 7: Taxable benefit: application of Chapters 5 to 7 of Part 3 ITEPA 2003

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Notes on Resolutions

Detail

The government tabled the following amendments for the Committee of the Whole House of Finance Bill 2016. These are accompanied by an Explanatory Note and Note on Resolution where applicable.

  • Amendments 22-26 to Clause 7: Taxable benefit: application of Chapters 5 to 7 of Part 3 ITEPA 2003
  • Amendment 27 to Clause 14: Travel expenses of workers providing travel expenses through intermediaries
  • Amendment 28 to Clause 16, Schedule 3: Employee Share Schemes
  • Amendments 30-35 to Clause 73: Entrepreneurs’ relief: associated disposals
  • Amendments 36-38 to Clause 75, Schedule 13: Entrepreneurs’ relief: “trading company” and “trading group”
  • Amendments 39-68 to Clause 76, Schedule 14: Investors’ relief
  • Amendment 29 to Clause 77: Employee Shareholder limit on exemption
  • Amendments 114, 115-179, 82-89 to Clauses 144-146 General Anti-Abuse Rule
  • Amendments 100-143 to Clause 147, Schedule 18: Serial Tax Avoidance
  • Amendments 69-81 to Clause 148: Promoters of Tax Avoidance Schemes
  • Notes on Resolutions
  • Amendment 184 to Clause 77: Employee shareholder shares: limit on exemption