Policy paper

Finance Bill 2025-26: Committee of the Whole House

Explanatory Notes for government amendments in Committee of the Whole House of Finance Bill 2025-26.

• From: HM Revenue & Customs
• Published: 5 January 2026

Documents

Amendment to Clause 62 and Schedule 12: Agricultural property relief and business property relief

ODT, 25.3 KB

This file is in an OpenDocument format

This file may not be suitable for users of assistive technology.

Request an accessible format.

If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Details

The government tabled an amendment to Clause 62 and Schedule 12: Agricultural property relief and business property relief for the Committee of the Whole House of Finance Bill 2025-26.

Published 5 January 2026