Policy paper

Finance Bill 2013: consultation on draft legislation

Consultation on measures for Finance Bill 2013.

• From: HM Treasury and HM Revenue & Customs
• Published: 11 December 2012

This was published under the 2010 to 2015 Conservative and Liberal Democrat coalition government

Documents

OLD: Overview of draft legislation for Finance Bill 2013

PDF, 1.47 MB, 296 pages

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Draft legislation and explanatory notes for Finance Bill 2013

PDF, 4.13 MB, 1074 pages

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Capital gains tax: extension to certain non-natural persons disposing of UK residential property valued at over £2 million

PDF, 283 KB, 20 pages

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Oil and gas decommissioning certainty

PDF, 187 KB, 13 pages

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Written Ministerial Statement: publication of draft legislation for Finance Bill 2013

PDF, 39 KB, 2 pages

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Chief Constables exemption from corporation tax

PDF, 186 KB, 4 pages

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Pensions drawdown

PDF, 189 KB, 5 pages

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Vulnerable beneficiary trusts

PDF, 146 KB, 18 pages

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Inadvertent remittances

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Written Ministerial Statement: Publication of draft Finance Bill legislation

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Annual Residential Property Tax

PDF, 666 KB, 115 pages

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Stamp Duty Land Tax relief from 15 per cent rate

PDF, 268 KB, 35 pages

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Written ministerial statement: draft legislation for Finance Bill 2013 and tax policy update

PDF, 223 KB, 3 pages

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Written ministerial statement: draft legislation for Finance Bill 2013: measures with effect on 11 December

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Income tax: charge, rate limits and personal allowance

PDF, 191 KB, 9 pages

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Income tax exemption for universal credit

PDF, 239 KB, 4 pages

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Cap on unlimited reliefs

PDF, 210 KB, 11 pages

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Statutory residence test

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Ordinary residence

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Exemption for employee owner shares

PDF, 338 KB, 9 pages

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Enterprise management incentives: entrepreneurs’ relief

PDF, 195 KB, 12 pages

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Tax advantaged employee share schemes

PDF, 350 KB, 27 pages

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Personal service companies and IR35

PDF, 223 KB, 3 pages

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Glasgow Commonwealth Games

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Expenses of elected representatives

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Pensions tax relief: lifetime allowance and annual allowance

PDF, 425 KB, 25 pages

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Exemption from income tax of contributions to pension schemes

PDF, 170 KB, 6 pages

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Abolition of contracting out the state second pension: consequential amendments

PDF, 256 KB, 8 pages

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Bridging pensions

PDF, 170 KB, 5 pages

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Overseas pension schemes

PDF, 183 KB, 10 pages

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Attribution of gains to members of non-resident companies

PDF, 179 KB, 6 pages

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Transfer of assets abroad

PDF, 440 KB, 29 pages

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Income tax rules on interest

PDF, 228 KB, 22 pages

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Life insurance: qualifying policies

PDF, 324 KB, 25 pages

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Gains from contracts for life insurance

PDF, 258 KB, 11 pages

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Inheritance tax: election to be treated as domiciled in UK

PDF, 193 KB, 10 pages

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Capital gains tax: heritage maintenance settlements

PDF, 168 KB, 5 pages

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Inheritance tax: open-ended investment companies and authorised unit trusts

PDF, 171 KB, 6 pages

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Community investment tax relief

PDF, 297 KB, 18 pages

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Remittance basis: exempt property

PDF, 203 KB, 9 pages

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Corporation tax: charge and main rate for 2014, small profits rate for 2013

PDF, 253 KB, 7 pages

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Bank levy rates from 1 January 2013

PDF, 178 KB, 6 pages

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Research and development credit

PDF, 322 KB, 25 pages

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Corporation tax reliefs for the creative sector

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Temporary increase in the annual investment allowance

PDF, 394 KB, 19 pages

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Gas refuelling stations: extension of time limit for capital allowance

PDF, 169 KB, 6 pages

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Capital allowances: cars with low carbon dioxide emissions

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Cash basis for small businesses

PDF, 379 KB, 44 pages

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Disincorporation relief

PDF, 199 KB, 12 pages

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Currency used in tax calculations: chargeable gains and losses

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NHS bodies: tax consequentials

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Oil and gas: decommissioning certainty

PDF, 431 KB, 46 pages

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Corporation tax: deferral of payment of exit charges

PDF, 306 KB, 22 pages

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Tier two capital of banks

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Debt cap: group treasury companies

PDF, 170 KB, 5 pages

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Loss surrenderable by non-UK resident established in EEA state

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Arrangements for transfer of companies

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Controlled foreign companies

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Annual residential property tax

PDF, 693 KB, 106 pages

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Stamp duty land tax: transfers of rights

PDF, 287 KB, 20 pages

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REITs investing in REITs

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Lease premium relief

PDF, 176 KB, 8 pages

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Stamp duty land tax: leases simplification

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Combined bingo

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Herbal smoking products

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Air passenger duty

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VED administration

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Carbon price floor

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VAT: reduced rate for energy saving materials in charitable buildings

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VAT: road fuel scale charges

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General anti-abuse rule

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Manufactured payments

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Unauthorised unit trusts

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Disclosure of tax avoidance schemes

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Withdrawing a notice to file self assessment return

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RTI: penalties for late filing, late payment and errors

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Agreement between UK and Switzerland: remittance basis

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International agreements to improve tax compliance

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Data-gathering from merchant acquirers

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Overpayment relief

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Detention of excise goods

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Penalty instead of forfeiture of larger ships

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Definition of goods for certain customs purposes

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Hire cars for disabled persons

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Vehicle excise duty: disability exemption

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Vulnerable beneficiary trusts

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Childcare exemptions: meaning of disabled child

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Abolition of income tax relief for patent royalties

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Corporation tax: mismatch schemes, property return swaps and manufactured payments

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Bank levy – double taxation relief

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Written Ministerial Statement by the Exchequer Secretary to the Treasury: Draft Legislation for Finance Bill 2013: Measures with Immediate Effect on 5 December 2012

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Details

Purpose of consultation

The government is committed to confirming the majority of Finance Bill measures at least three months prior to introduction, including the publication of draft legislation where possible. This consultation fulfils this commitment in advance of Finance Bill 2013.

The aim of this consultation process is to provide more certainty for taxpayers and a greater window for scrutiny in advance of the legislative process. The government would welcome comments to ensure the legislation works as intended. We are not seeking comments on the policy as part of the consultation.

Updates

The government published the majority of draft legislation for Finance Bill 2013 measures on 11 December 2012. On 17 January 2013 and 31 January 2013 the government published further draft clauses on a small number of policies announced at Budget 2012 and Autumn Statement 2012.

Documents

The Overview of Legislation in Draft (OLD) document provides a summary of the draft legislation published. It also includes updates on measures that will be included in the Finance Bill, but where draft legislation is not being published at this stage. The document also includes a Tax Information and Impact Note (TIIN) for each measure, which explains what the measure does, why it is proposed and what its impacts are.

The draft legislation and Explanatory Notes are published separately. Explanatory Notes are intended to assist the reader in understanding the legislation, but are not meant to be a comprehensive description of the legislation. So, where a section or part of a section does not seem to require any explanation or comment, none is given.

For convenience, we have also provided the same information separately for each measure. Each piece of draft legislation below is accompanied in the same document by a draft Explanatory Note and TIIN.

Contacts

If you wish to comment on any of the draft legislation, please use the contact details provided at the end of each explanatory note.

If you have any comments on the consultation process itself, please email [email protected]

Published 11 December 2012