Policy paper

Summer Finance Bill 2015: Report

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

• From: HM Treasury and HM Revenue & Customs
• Published: 22 October 2015

This was published under the 2015 to 2016 Cameron Conservative government

Documents

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

PDF, 102 KB, 2 pages

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

PDF, 95 KB, 1 page

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

PDF, 164 KB, 2 pages

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

PDF, 132 KB, 2 pages

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

PDF, 159 KB, 4 pages

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

PDF, 162 KB, 5 pages

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

PDF, 119 KB, 3 pages

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

PDF, 101 KB, 1 page

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

PDF, 101 KB, 1 page

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Government new Clause 5: Corporation tax instalment payments

PDF, 149 KB, 2 pages

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

PDF, 110 KB, 2 pages

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Government new Clause 8: Restitution interest payments

PDF, 163 KB, 5 pages

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

PDF, 138 KB, 4 pages

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Restitution Interest - Tax Information and Impact Note (TIIN)

PDF, 115 KB, 2 pages

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

PDF, 243 KB, 5 pages

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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