Policy paper

Finance Bill 2017-18: Public Bill Committee

Explanatory Notes for government amendments in Public Bill Committee of Finance Bill 2017-18 and correspondence between the Treasury and the Public Bill Committee.

• From: HM Treasury and The Rt Hon Mel Stride MP
• Published: 21 December 2017
• Last updated: 12 January 2018 — See all updates

This was published under the 2016 to 2019 May Conservative government

Documents

Amendment 1 to Clause 17 Schedule 5 - VCTs - further amendments

PDF, 147 KB, 2 pages

Amendments 2 to 32 to Clause 35 Schedule 10 - Settlements - anti-avoidance etc

PDF, 128 KB, 3 pages

Amendments 46 and 47 to Clause 24 and Schedule 8: Corporate interest restriction

PDF, 124 KB, 1 page

Amendments 51 to 53 to Clause 35 Schedule 10 – Settlements – anti-avoidance etc

PDF, 122 KB, 2 pages

Letter from the Financial Secretary to the Treasury to the Public Bill Committee, regarding the clauses that introduce the power to make secondary legislation

PDF, 218 KB, 1 page

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Summary of Finance Bill clauses with powers to make secondary legislation

PDF, 721 KB, 9 pages

Draft Landfill Tax (Disposals of Materials) Order

PDF, 406 KB, 3 pages

Draft Landfill Tax (Amendment) Regulations

PDF, 462 KB, 7 pages

Details

• The government tabled Amendment 1 to Clause 17 Schedule 5 - VCTs - further amendments for the Public Bill Committee of Finance Bill 2017-18. The amendment is accompanied by an Explanatory Note.

• The government tabled Amendments 2 to 32 to Clause 35 Schedule 10 - Settlements - anti-avoidance etc for the Public Bill Committee of Finance Bill 2017-18. The amendments are accompanied by an Explanatory Note.

• The government tabled Amendments 46 and 47 to Clause 24 and Schedule 28 – Corporate interest restriction for the Public Bill Committee of Finance Bill 2017-18. The amendments are accompanied by an Explanatory Note.

• The government tabled Amendments 51 to 53 to Clause 35 Schedule 10 – Settlements – anti-avoidance etc for the Public Bill Committee of Finance Bill 2017-18. The amendments are accompanied by an Explanatory Note.

Letter from the Financial Secretary to the Treasury to the Public Bill Committee, regarding the clauses that introduce the power to make secondary legislation

• This letter provides information on the powers to make secondary legislation contained in Finance Bill 2017-18. It contains summaries of the powers that are contained in clauses 8, 11 (sch. 1), 12 (sch. 2), 14, 15 (sch. 4), 16 (sch. 5), 18 (sch. 6), 32, 33 (sch. 9), 41, 42 (sch. 12). Where available, draft regulations are published alongside.

Published 21 December 2017
Last updated 12 January 2018 + show all updates

1. 12 January 2018

   Updated with amendments 51 to 53 to Clause 35 Schedule 10 – Settlements – anti-avoidance etc.

2. 9 January 2018

   Updated with Amendments 46 and 47 to Clause 24 and Schedule 8: Corporate interest restriction

3. 9 January 2018

   Letter from the Financial Secretary to the Treasury to the Public Bill Committee published

4. 21 December 2017

   First published.