Policy paper

Finance Bill 2016: Committee of the Whole House

Explanatory notes and notes on resolutions for government amendments and resolutions in committee of the Whole House of Finance Bill 2016

• From: HM Treasury
• Published: 14 June 2016
• Last updated: 28 June 2016 — See all updates

This was published under the 2015 to 2016 Cameron Conservative government

Documents

Amendments 22-26 to Clause 7: Taxable benefit: application of Chapters 5 to 7 of Part 3 ITEPA 2003

PDF, 108 KB, 2 pages

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Amendment 27 to Clause 14: Travel expenses of workers providing travel expenses through intermediaries

PDF, 106 KB, 2 pages

Amendment 28 to Clause 16, Schedule 3: Employee Share Schemes

PDF, 105 KB, 1 page

Amendments 30-35 to Clause 73: Entrepreneurs’ relief: associated disposals

PDF, 107 KB, 1 page

Amendments 36-38 to Clause 75, Schedule 13: Entrepreneurs’ relief: “trading company” and “trading group”

PDF, 104 KB, 1 page

Amendments 39-68 to Clause 76, Schedule 14: Investors’ relief

PDF, 171 KB, 4 pages

Amendment 29 to Clause 77: Employee Shareholder limit on exemption

PDF, 202 KB, 3 pages

Amendments 114, 115-179, 82-89 to Clauses 144 and 145 General Anti-Abuse Rule

PDF, 110 KB, 2 pages

Amendments 114, 115-179, 82-89 to Clauses 146 General Anti-Abuse Rule

PDF, 107 KB, 2 pages

Amendments 100-143 to Clause 147, Schedule 18: Serial Tax Avoidance

PDF, 120 KB, 2 pages

Amendments 69-81 to Clause 148: Promoters of Tax Avoidance Schemes

PDF, 126 KB, 4 pages

Notes on Resolutions

PDF, 82.7 KB, 1 page

Amendment 184 to Clause 77: Employee shareholder shares: limit on exemption

PDF, 197 KB, 3 pages

Details

The government tabled the following amendments for the Committee of the Whole House of Finance Bill 2016. These are accompanied by an Explanatory Note and Note on Resolution where applicable.

• Amendments 22-26 to Clause 7: Taxable benefit: application of Chapters 5 to 7 of Part 3 ITEPA 2003
• Amendment 27 to Clause 14: Travel expenses of workers providing travel expenses through intermediaries
• Amendment 28 to Clause 16, Schedule 3: Employee Share Schemes
• Amendments 30-35 to Clause 73: Entrepreneurs’ relief: associated disposals
• Amendments 36-38 to Clause 75, Schedule 13: Entrepreneurs’ relief: “trading company” and “trading group”
• Amendments 39-68 to Clause 76, Schedule 14: Investors’ relief
• Amendment 29 to Clause 77: Employee Shareholder limit on exemption
• Amendments 114, 115-179, 82-89 to Clauses 144-146 General Anti-Abuse Rule
• Amendments 100-143 to Clause 147, Schedule 18: Serial Tax Avoidance
• Amendments 69-81 to Clause 148: Promoters of Tax Avoidance Schemes
• Notes on Resolutions
• Amendment 184 to Clause 77: Employee shareholder shares: limit on exemption

Published 14 June 2016
Last updated 28 June 2016 + show all updates

1. 28 June 2016

   Updated with Amendment 184 to Clause 77: Employee shareholder shares: limit on exemption

2. 14 June 2016

   First published.