Policy paper

Finance Bill 2015: draft legislation overview documents

Technical consultation on measures for Finance Bill 2015.

• From: HM Treasury and HM Revenue & Customs
• Published: 10 December 2014
• Last updated: 10 December 2014 — See all updates

Documents

Overview of legislation in draft

PDF, 1.53 MB, 226 pages

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Draft clauses and explanatory notes for Finance Bill 2015

PDF, 3.79 MB, 552 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 2015.

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.

Documents

The Overview of Legislation in Draft 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:

• Income tax
• Corporation tax and diverted profits tax
• Indirect taxes and excise duties
• Other taxes
• Administrative provisions
• Secondary legislation

Contact

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.

Published 10 December 2014
Last updated 10 December 2014 + show all updates

1. 10 December 2014

   Links to a breakdown of different sections of the bill provided for ease.

2. 10 December 2014

   First published.