Policy paper

Finance Bill 2016: Report stage

Explanatory Notes and Tax Information and Impact Note for government amendments in Report stage of Finance Bill 2016.

• From: HM Treasury
• Published: 21 July 2016
• Last updated: 1 September 2016 — See all updates

This was published under the 2016 to 2019 May Conservative government

Documents

Amendment 138 to Clause 5: Dividend nil rate and abolition of dividend tax credits etc

PDF, 124 KB, 1 page

Amendments 132-134 to Clause 18: employment income provided through third parties

PDF, 111 KB, 1 page

Amendment 135 to Clause 31: VCTs: requirements for giving approval

PDF, 125 KB, 2 pages

Amendment 139 to clause 152 and schedule 17: Fuel duties: aqua methanol

PDF, 113 KB, 1 page

Amendment 136 and 137 to Clause 155: General anti-abuse rule: provisional counteractions

PDF, 101 KB, 1 page

Amendments 146-148 to Clause 19: Standard lifetime allowance from 2016-17

PDF, 121 KB, 2 pages

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Amendments 152 and 153 to Clause 63 and Schedule 9: Profits from exploitation of patents etc

PDF, 132 KB, 2 pages

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Amendments 1-131 and 154-160 to clause 65 and Schedule 10: Hybrid and other mismatches

PDF, 180 KB, 7 pages

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Amendments 149-151 to Clause 82 and schedules 11 and 12: Reduction in rate of capital gains tax

PDF, 151 KB, 2 pages

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Amendment 161 to Clause 125: VAT: Women’s Sanitary Products

PDF, 119 KB, 1 page

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New Clause 9: The tax treatment of supplementary welfare payments funded by the Northern Ireland Executive

PDF, 139 KB, 2 pages

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New Clause 9: Tax Information and Impact Note (TIIN)

PDF, 117 KB, 3 pages

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Details

The government tabled the following amendments for Report stage of Finance Bill 2016. These are accompanied by an Explanatory Note and Tax Information and Impact Note where applicable.

• Amendment 138 to Clause 5: Dividend nil rate and abolition of dividend tax credits etc
• Amendments 132-134 to Clause 18: employment income provided through third parties
• Amendment 135 to Clause 31: VCTs: requirements for giving approval
• Amendment 139 to clause 152 and schedule 17: Fuel duties: aqua methanol etc’
• Amendment 136 and 137 to Clause 155: General anti-abuse rule: provisional counteractions
• Amendments 146-148 to Clause 19: Standard lifetime allowance from 2016-17
• Amendments 152 and 153 to Clause 63 and Schedule 9: Profits from exploitation of patents etc
• Amendments 1-131 and 154-160 to clause 65 and Schedule 10: Hybrid and other mismatches
• Amendments 149-151 to Clause 82 and schedules 11 and 12: Reduction in rate of capital gains tax
• Amendment 161 to Clause 125: VAT: Women’s Sanitary Products
• New Clause 9: The tax treatment of supplementary welfare payments funded by the Northern Ireland Executive
• New Clause 9: Tax Information and Impact Note (TIIN)

Published 21 July 2016
Last updated 1 September 2016 + show all updates

1. 1 September 2016

   Updated list of amendments

2. 21 July 2016

   First published.