Finance Bill 2013: consultation on draft legislation
Consultation on measures for Finance Bill 2013.
- From:
- HM Treasury and HM Revenue & Customs
- Published
- 11 December 2012
Documents
OLD: Overview of draft legislation for Finance Bill 2013
PDF, 1.47 MB, 296 pages
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Draft legislation and explanatory notes for Finance Bill 2013
PDF, 4.13 MB, 1074 pages
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Capital gains tax: extension to certain non-natural persons disposing of UK residential property valued at over £2 million
PDF, 283 KB, 20 pages
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Oil and gas decommissioning certainty
PDF, 187 KB, 13 pages
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Written Ministerial Statement: publication of draft legislation for Finance Bill 2013
PDF, 39 KB, 2 pages
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Chief Constables exemption from corporation tax
PDF, 186 KB, 4 pages
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Pensions drawdown
PDF, 189 KB, 5 pages
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Vulnerable beneficiary trusts
PDF, 146 KB, 18 pages
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Inadvertent remittances
PDF, 73.1 KB, 3 pages
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Written Ministerial Statement: Publication of draft Finance Bill legislation
PDF, 28.3 KB, 1 page
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Annual Residential Property Tax
PDF, 666 KB, 115 pages
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Stamp Duty Land Tax relief from 15 per cent rate
PDF, 268 KB, 35 pages
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Written ministerial statement: draft legislation for Finance Bill 2013 and tax policy update
PDF, 223 KB, 3 pages
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Written ministerial statement: draft legislation for Finance Bill 2013: measures with effect on 11 December
PDF, 284 KB, 3 pages
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Income tax: charge, rate limits and personal allowance
PDF, 191 KB, 9 pages
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Income tax exemption for universal credit
PDF, 239 KB, 4 pages
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Cap on unlimited reliefs
PDF, 210 KB, 11 pages
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Statutory residence test
PDF, 706 KB, 96 pages
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Ordinary residence
PDF, 424 KB, 44 pages
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Exemption for employee owner shares
PDF, 338 KB, 9 pages
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Enterprise management incentives: entrepreneurs’ relief
PDF, 195 KB, 12 pages
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Tax advantaged employee share schemes
PDF, 350 KB, 27 pages
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Personal service companies and IR35
PDF, 223 KB, 3 pages
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Glasgow Commonwealth Games
PDF, 89 KB, 5 pages
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Expenses of elected representatives
PDF, 187 KB, 7 pages
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Pensions tax relief: lifetime allowance and annual allowance
PDF, 425 KB, 25 pages
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Exemption from income tax of contributions to pension schemes
PDF, 170 KB, 6 pages
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Abolition of contracting out the state second pension: consequential amendments
PDF, 256 KB, 8 pages
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Bridging pensions
PDF, 170 KB, 5 pages
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Overseas pension schemes
PDF, 183 KB, 10 pages
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Attribution of gains to members of non-resident companies
PDF, 179 KB, 6 pages
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Transfer of assets abroad
PDF, 440 KB, 29 pages
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Income tax rules on interest
PDF, 228 KB, 22 pages
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Life insurance: qualifying policies
PDF, 324 KB, 25 pages
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Gains from contracts for life insurance
PDF, 258 KB, 11 pages
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Inheritance tax: election to be treated as domiciled in UK
PDF, 193 KB, 10 pages
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Capital gains tax: heritage maintenance settlements
PDF, 168 KB, 5 pages
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Inheritance tax: open-ended investment companies and authorised unit trusts
PDF, 171 KB, 6 pages
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Community investment tax relief
PDF, 297 KB, 18 pages
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Remittance basis: exempt property
PDF, 203 KB, 9 pages
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Corporation tax: charge and main rate for 2014, small profits rate for 2013
PDF, 253 KB, 7 pages
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Bank levy rates from 1 January 2013
PDF, 178 KB, 6 pages
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Research and development credit
PDF, 322 KB, 25 pages
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Corporation tax reliefs for the creative sector
PDF, 692 KB, 101 pages
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Temporary increase in the annual investment allowance
PDF, 394 KB, 19 pages
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Gas refuelling stations: extension of time limit for capital allowance
PDF, 169 KB, 6 pages
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Capital allowances: cars with low carbon dioxide emissions
PDF, 194 KB, 8 pages
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Cash basis for small businesses
PDF, 379 KB, 44 pages
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Disincorporation relief
PDF, 199 KB, 12 pages
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Currency used in tax calculations: chargeable gains and losses
PDF, 263 KB, 8 pages
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NHS bodies: tax consequentials
PDF, 187 KB, 6 pages
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Oil and gas: decommissioning certainty
PDF, 431 KB, 46 pages
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Corporation tax: deferral of payment of exit charges
PDF, 306 KB, 22 pages
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Tier two capital of banks
PDF, 102 KB, 7 pages
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Debt cap: group treasury companies
PDF, 170 KB, 5 pages
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Loss surrenderable by non-UK resident established in EEA state
PDF, 170 KB, 5 pages
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Arrangements for transfer of companies
PDF, 168 KB, 5 pages
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Controlled foreign companies
PDF, 373 KB, 16 pages
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Annual residential property tax
PDF, 693 KB, 106 pages
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Stamp duty land tax: transfers of rights
PDF, 287 KB, 20 pages
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REITs investing in REITs
PDF, 259 KB, 9 pages
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Lease premium relief
PDF, 176 KB, 8 pages
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Stamp duty land tax: leases simplification
PDF, 200 KB, 11 pages
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Combined bingo
PDF, 168 KB, 5 pages
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Herbal smoking products
PDF, 201 KB, 16 pages
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Air passenger duty
PDF, 149 KB, 2 pages
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VED administration
PDF, 101 KB, 7 pages
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Carbon price floor
PDF, 443 KB, 41 pages
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VAT: reduced rate for energy saving materials in charitable buildings
PDF, 89.5 KB, 5 pages
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VAT: road fuel scale charges
PDF, 245 KB, 21 pages
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General anti-abuse rule
PDF, 149 KB, 19 pages
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Manufactured payments
PDF, 236 KB, 24 pages
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Unauthorised unit trusts
PDF, 274 KB, 23 pages
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Disclosure of tax avoidance schemes
PDF, 137 KB, 13 pages
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Withdrawing a notice to file self assessment return
PDF, 267 KB, 11 pages
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RTI: penalties for late filing, late payment and errors
PDF, 213 KB, 15 pages
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Agreement between UK and Switzerland: remittance basis
PDF, 182 KB, 5 pages
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International agreements to improve tax compliance
PDF, 265 KB, 6 pages
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Data-gathering from merchant acquirers
PDF, 196 KB, 10 pages
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Overpayment relief
PDF, 181 KB, 8 pages
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Detention of excise goods
PDF, 187 KB, 9 pages
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Penalty instead of forfeiture of larger ships
PDF, 179 KB, 5 pages
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Definition of goods for certain customs purposes
PDF, 165 KB, 4 pages
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Hire cars for disabled persons
PDF, 148 KB, 3 pages
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Vehicle excise duty: disability exemption
PDF, 104 KB, 8 pages
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Vulnerable beneficiary trusts
PDF, 161 KB, 19 pages
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Childcare exemptions: meaning of disabled child
PDF, 148 KB, 3 pages
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Abolition of income tax relief for patent royalties
PDF, 212 KB, 5 pages
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Corporation tax: mismatch schemes, property return swaps and manufactured payments
PDF, 239 KB, 21 pages
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Bank levy – double taxation relief
PDF, 241 KB, 5 pages
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Written Ministerial Statement by the Exchequer Secretary to the Treasury: Draft Legislation for Finance Bill 2013: Measures with Immediate Effect on 5 December 2012
PDF, 181 KB, 4 pages
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Details
Purpose of consultation
The government is committed to confirming the majority of Finance Bill measures at least three months prior to introduction, including the publication of draft legislation where possible. This consultation fulfils this commitment in advance of Finance Bill 2013.
The aim of this consultation process is to provide more certainty for taxpayers and a greater window for scrutiny in advance of the legislative process. The government would welcome comments to ensure the legislation works as intended. We are not seeking comments on the policy as part of the consultation.
Updates
The government published the majority of draft legislation for Finance Bill 2013 measures on 11 December 2012. On 17 January 2013 and 31 January 2013 the government published further draft clauses on a small number of policies announced at Budget 2012 and Autumn Statement 2012.
Documents
The Overview of Legislation in Draft (OLD) document provides a summary of the draft legislation published. It also includes updates on measures that will be included in the Finance Bill, but where draft legislation is not being published at this stage. The document also includes a Tax Information and Impact Note (TIIN) for each measure, which explains what the measure does, why it is proposed and what its impacts are.
The draft legislation and Explanatory Notes are published separately. Explanatory Notes are intended to assist the reader in understanding the legislation, but are not meant to be a comprehensive description of the legislation. So, where a section or part of a section does not seem to require any explanation or comment, none is given.
For convenience, we have also provided the same information separately for each measure. Each piece of draft legislation below is accompanied in the same document by a draft Explanatory Note and TIIN.
Contacts
If you wish to comment on any of the draft legislation, please use the contact details provided at the end of each explanatory note.
If you have any comments on the consultation process itself, please email fbteam@hmtreasury.gsi.gov.uk