Policy paper

Summer Finance Bill 2015: Report

Explanatory notes and TIINs for government amendments in the report stage of Finance Bill 2015.

Documents

Government amendment 1-7: banking companies: expenditure relating to compensation (Clause 18)

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Government amendment 8: Relief for finance costs related to residential property businesses (Clause 24)

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Government amendments 9-14: Personal allowance and the National Minimum Wage (Clauses 3 and 4)

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Government amendments 17-30: banking companies: surcharge (Clause 17, schedule 3)

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Government amendments 31-45: Enterprise Investment Scheme (Clause 25, schedule 5)

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Government amendments 46-70: Venture capital trusts (Clause 26, schedule 6)

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Government amendments 71-86: Carried interest (Clause 40)

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Government amendments 87-88: Disguised investment management fees (Clause 41)

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Government new Clause 4: EIS, VCTs etc: excluded activities

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Government new Clause 5: Corporation tax instalment payments

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Government new Clause 6: Carried interest and disguised investment management fees: "arise"

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Government new Clause 8: Restitution interest payments

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Bank profits surcharge - Tax Information and Impact Note (TIIN)

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Restitution Interest - Tax Information and Impact Note (TIIN)

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Tax Advantage Venture Capital Schemes - Tax Information and Impact Note (TIIN)

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Details

The government tabled new clauses and amendments for the report stage of Summer Finance Bill 2015.

This page sets out the legislation and, where applicable, an explanatory note and Tax Information and Impact Note (TIIN).

Published 22 October 2015