Policy paper

Finance Bill 2015: Public Bill Committee

Explanatory notes for government amendments in the public bill committee of Finance Bill 2015.

• From: HM Treasury
• Published: 15 September 2015
• Last updated: 12 October 2015 — See all updates

This was published under the 2015 to 2016 Cameron Conservative government

Documents

Amendment 1 – 6 to Clause 9: inheritance tax main residence nil-rate band

PDF, 285 KB, 4 pages

Amendment 8 – 10 to Clause 31 and Schedule 7: loan relationships and derivative contracts

PDF, 108 KB, 2 pages

Amendment 11 – 12 to Clause 47 and Schedule 8: enforcement by deduction from accounts

PDF, 107 KB, 1 page

Amendment 13 to Clause 21: pensions: special lump sum death benefits charge

PDF, 121 KB, 1 page

Amendment 14 – 21 to Clause 23 and Schedule 4: pensions: annual allowance

PDF, 113 KB, 2 pages

Amendment 22 – 26 to Clause 24: relief for finance costs related to residential property businesses

PDF, 117 KB, 1 page

Details

The government tabled the following amendments during the public bill committee of Finance Bill 2015. These are accompanied by an explanatory note where applicable.

• Amendment 1 – 6 to Clause 9: inheritance tax main residence nil-rate band
• Amendment 8 – 10 to Clause 31 and Schedule 7: loan relationships and derivative contracts
• Amendment 11 – 12 to Clause 47 and Schedule 8: enforcement by deduction from accounts
• Amendment 13 to Clause 21: pensions: special lump sum death benefits charge
• Amendment 14 – 21 to Clause 23 and Schedule 4: pensions: annual allowance
• Amendment 22 – 26 to Clause 24: relief for finance costs related to residential property businesses

Published 15 September 2015
Last updated 12 October 2015 + show all updates

1. 12 October 2015

   5 amendment explanatory notes published

2. 15 September 2015

   First published.