Policy paper

Finance Bill 2013: consultation on draft legislation

Consultation on measures for Finance Bill 2013.

This was published under the 2010 to 2015 Conservative and Liberal Democrat coalition government

Documents

OLD: Overview of draft legislation for Finance Bill 2013

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Draft legislation and explanatory notes for Finance Bill 2013

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Capital gains tax: extension to certain non-natural persons disposing of UK residential property valued at over £2 million

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Oil and gas decommissioning certainty

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Written Ministerial Statement: publication of draft legislation for Finance Bill 2013

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Chief Constables exemption from corporation tax

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Pensions drawdown

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Vulnerable beneficiary trusts

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Inadvertent remittances

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Written Ministerial Statement: Publication of draft Finance Bill legislation

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Annual Residential Property Tax

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Stamp Duty Land Tax relief from 15 per cent rate

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Written ministerial statement: draft legislation for Finance Bill 2013 and tax policy update

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Written ministerial statement: draft legislation for Finance Bill 2013: measures with effect on 11 December

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Income tax: charge, rate limits and personal allowance

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Income tax exemption for universal credit

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Cap on unlimited reliefs

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Statutory residence test

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Ordinary residence

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Exemption for employee owner shares

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Enterprise management incentives: entrepreneurs’ relief

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Tax advantaged employee share schemes

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Personal service companies and IR35

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Glasgow Commonwealth Games

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Expenses of elected representatives

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Pensions tax relief: lifetime allowance and annual allowance

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Exemption from income tax of contributions to pension schemes

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Abolition of contracting out the state second pension: consequential amendments

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Bridging pensions

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Overseas pension schemes

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Attribution of gains to members of non-resident companies

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Transfer of assets abroad

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Income tax rules on interest

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Life insurance: qualifying policies

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Gains from contracts for life insurance

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Inheritance tax: election to be treated as domiciled in UK

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Capital gains tax: heritage maintenance settlements

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Inheritance tax: open-ended investment companies and authorised unit trusts

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Community investment tax relief

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Remittance basis: exempt property

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Corporation tax: charge and main rate for 2014, small profits rate for 2013

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Bank levy rates from 1 January 2013

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Research and development credit

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Corporation tax reliefs for the creative sector

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Temporary increase in the annual investment allowance

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Gas refuelling stations: extension of time limit for capital allowance

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Capital allowances: cars with low carbon dioxide emissions

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Cash basis for small businesses

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Disincorporation relief

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Currency used in tax calculations: chargeable gains and losses

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NHS bodies: tax consequentials

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Oil and gas: decommissioning certainty

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Corporation tax: deferral of payment of exit charges

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Tier two capital of banks

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Debt cap: group treasury companies

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Loss surrenderable by non-UK resident established in EEA state

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Arrangements for transfer of companies

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Controlled foreign companies

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Annual residential property tax

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Stamp duty land tax: transfers of rights

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REITs investing in REITs

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Lease premium relief

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Stamp duty land tax: leases simplification

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Combined bingo

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Herbal smoking products

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Air passenger duty

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VED administration

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Carbon price floor

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VAT: reduced rate for energy saving materials in charitable buildings

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VAT: road fuel scale charges

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General anti-abuse rule

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Manufactured payments

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Unauthorised unit trusts

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Disclosure of tax avoidance schemes

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Withdrawing a notice to file self assessment return

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RTI: penalties for late filing, late payment and errors

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Agreement between UK and Switzerland: remittance basis

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International agreements to improve tax compliance

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Data-gathering from merchant acquirers

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Overpayment relief

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Detention of excise goods

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Penalty instead of forfeiture of larger ships

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Definition of goods for certain customs purposes

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Hire cars for disabled persons

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Vehicle excise duty: disability exemption

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Vulnerable beneficiary trusts

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Childcare exemptions: meaning of disabled child

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Abolition of income tax relief for patent royalties

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Corporation tax: mismatch schemes, property return swaps and manufactured payments

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Bank levy – double taxation relief

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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

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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

Updates to this page

Published 11 December 2012

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