Policy paper

Finance Bill 2018-19: Report stage

Explanatory Notes and Tax Information and Impact Notes (TIINs) for government amendments and new clauses at Report Stage of Finance Bill 2018-19.

• From: HM Treasury
• Published: 21 December 2018

This was published under the 2016 to 2019 May Conservative government

Documents

Amendments 2 and 3 to Clause 38, Schedule 15: Entrepreneurs’ Relief

PDF, 204 KB, 2 pages

New clause 6 and new Schedule 1: Intangible fixed assets: restrictions on goodwill and certain other assets

PDF, 309 KB, 10 pages

Amendments 4, 5, and 6: Intangible fixed assets: exceptions to degrouping charges etc

PDF, 128 KB, 1 page

TIIN: Corporation Tax: reform of tax relief for goodwill amortisation in the corporate intangibles regime

PDF, 358 KB, 3 pages

Details

The government tabled amendments 2 and 3 to clause 38, schedule 15: Entrepreneurs’ Relief; ‘New clause 6 and new Schedule 1: Intangible fixed assets: restrictions on goodwill and certain other assets’; ‘Amendments 4, 5, and 6: Intangible fixed assets: exceptions to degrouping charges etc’; ‘TIIN: Corporation Tax: reform of tax relief for goodwill amortisation in the corporate intangibles regime’ for the Report Stage of Finance Bill 2018-19. The amendments are accompanied by an Explanatory Note, with the new clause accompanied by a Tax Impact and Information Note (TIIN).

Published 21 December 2018