Consultation outcome

Draft regulations: The Alternative Finance (Income Tax, Capital Gains Tax and Corporation Tax) Order 2022

• From: HM Revenue & Customs
• Published: 11 February 2022
• Last updated: 10 June 2022 — See all updates

This consultation has concluded

Detail of outcome

Responses to this consultation were taken into account in making The Alternative Finance (Income Tax, Capital Gains Tax and Corporation Tax) Order 2022. You can also read the explanatory memorandum and the tax information and impact note.

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Original consultation

Summary

A technical consultation on this draft statutory instrument, which will widen the scope of tax legislation applying to alternative finance arrangements.

This consultation ran from
11:30am on 11 February 2022 to 11:45pm on 11 March 2022

Consultation description

We welcome views on this draft statutory instrument, which will widen the scope of the tax legislation applying to alternative finance arrangements to allow (i) Home Purchase Plan providers that are regulated by the Financial Conduct Authority (FCA) and (ii) certain alternative finance arrangements facilitated through FCA-regulated peer-to-peer platforms to access the rules.

This technical consultation invites views from stakeholders on the draft statutory instrument to ensure it delivers the policy correctly and effectively.

On this page you can read:

• the draft statutory instrument
• a draft explanatory memorandum

Documents

(Draft) The Alternative Finance (Income Tax, Capital Gains Tax and Corporation Tax) Order 2022

ODT, 22.5 KB

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(Draft) explanatory memorandum

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Published 11 February 2022
Last updated 10 June 2022 + show all updates

1. 10 June 2022

   Published 'Detail of outcome', including links to the relevant legislation, explanatory memorandum and tax information and impact note.

2. 11 February 2022

   First published.