Policy paper

Finance Bill 2016: Report stage

Explanatory Notes and Tax Information and Impact Note for government amendments in Report stage of Finance Bill 2016.

This was published under the 2016 to 2019 May Conservative government

Documents

Amendments 146-148 to Clause 19: Standard lifetime allowance from 2016-17

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Amendments 152 and 153 to Clause 63 and Schedule 9: Profits from exploitation of patents etc

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Amendments 1-131 and 154-160 to clause 65 and Schedule 10: Hybrid and other mismatches

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Amendments 149-151 to Clause 82 and schedules 11 and 12: Reduction in rate of capital gains tax

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Amendment 161 to Clause 125: VAT: Women’s Sanitary Products

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New Clause 9: The tax treatment of supplementary welfare payments funded by the Northern Ireland Executive

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New Clause 9: Tax Information and Impact Note (TIIN)

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Details

The government tabled the following amendments for Report stage of Finance Bill 2016. These are accompanied by an Explanatory Note and Tax Information and Impact Note where applicable.

  • Amendment 138 to Clause 5: Dividend nil rate and abolition of dividend tax credits etc
  • Amendments 132-134 to Clause 18: employment income provided through third parties
  • Amendment 135 to Clause 31: VCTs: requirements for giving approval
  • Amendment 139 to clause 152 and schedule 17: Fuel duties: aqua methanol etc’
  • Amendment 136 and 137 to Clause 155: General anti-abuse rule: provisional counteractions
  • Amendments 146-148 to Clause 19: Standard lifetime allowance from 2016-17
  • Amendments 152 and 153 to Clause 63 and Schedule 9: Profits from exploitation of patents etc
  • Amendments 1-131 and 154-160 to clause 65 and Schedule 10: Hybrid and other mismatches
  • Amendments 149-151 to Clause 82 and schedules 11 and 12: Reduction in rate of capital gains tax
  • Amendment 161 to Clause 125: VAT: Women’s Sanitary Products
  • New Clause 9: The tax treatment of supplementary welfare payments funded by the Northern Ireland Executive
  • New Clause 9: Tax Information and Impact Note (TIIN)

Updates to this page

Published 21 July 2016
Last updated 1 September 2016 + show all updates
  1. Updated list of amendments

  2. First published.

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