Policy paper

Finance Bill 2016: Report stage

Explanatory Notes and Tax Information and Impact Note for government amendments in Report stage of Finance Bill 2016.

Documents

Amendments 146-148 to Clause 19: Standard lifetime allowance from 2016-17

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Amendments 152 and 153 to Clause 63 and Schedule 9: Profits from exploitation of patents etc

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Amendments 1-131 and 154-160 to clause 65 and Schedule 10: Hybrid and other mismatches

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Amendments 149-151 to Clause 82 and schedules 11 and 12: Reduction in rate of capital gains tax

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Amendment 161 to Clause 125: VAT: Women’s Sanitary Products

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New Clause 9: The tax treatment of supplementary welfare payments funded by the Northern Ireland Executive

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New Clause 9: Tax Information and Impact Note (TIIN)

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Details

The government tabled the following amendments for Report stage of Finance Bill 2016. These are accompanied by an Explanatory Note and Tax Information and Impact Note where applicable.

  • Amendment 138 to Clause 5: Dividend nil rate and abolition of dividend tax credits etc
  • Amendments 132-134 to Clause 18: employment income provided through third parties
  • Amendment 135 to Clause 31: VCTs: requirements for giving approval
  • Amendment 139 to clause 152 and schedule 17: Fuel duties: aqua methanol etc’
  • Amendment 136 and 137 to Clause 155: General anti-abuse rule: provisional counteractions
  • Amendments 146-148 to Clause 19: Standard lifetime allowance from 2016-17
  • Amendments 152 and 153 to Clause 63 and Schedule 9: Profits from exploitation of patents etc
  • Amendments 1-131 and 154-160 to clause 65 and Schedule 10: Hybrid and other mismatches
  • Amendments 149-151 to Clause 82 and schedules 11 and 12: Reduction in rate of capital gains tax
  • Amendment 161 to Clause 125: VAT: Women’s Sanitary Products
  • New Clause 9: The tax treatment of supplementary welfare payments funded by the Northern Ireland Executive
  • New Clause 9: Tax Information and Impact Note (TIIN)
Published 21 July 2016
Last updated 1 September 2016 + show all updates
  1. Updated list of amendments
  2. First published.