Policy paper

Finance Bill 2020: Public Bill Committee

Explanatory Notes for government amendments in Public Bill Committee of Finance Bill 2020.

This was published under the 2019 to 2022 Johnson Conservative government

Documents

Details

The government tabled ‘New Clause 1 and New Schedule 1: Workers’ services provided through intermediaries’ for the Public Bill Committee of Finance Bill 2020. The new clause is accompanied by an Explanatory Note. Find the rules for off-payroll working from April 2020.

The government tabled ‘Amendments 1 and 2 to Clause 15: Election for loan charge to be split over three tax years’ and ‘Amendment 3 to Clause 17: Relief from interest on tax payable by a person subject to the loan charge’ for the Public Bill Committee of Finance Bill 2020.

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 2020. The annex to the letter contains a summary of the powers contained in clauses 10, 12, 33, 69, 74, 77, 86, 92, 93, 96, 97, 99 and 103. It also contains details of secondary legislation making powers in Government Amendments 1 and 2 to Clause 15, Government Amendment 3 to Clause 17, and New Clause 1 and New Schedule 1. Where available, draft regulations are published alongside.

Updates to this page

Published 19 May 2020
Last updated 5 June 2020 + show all updates
  1. Updated with: 'Letter from the Financial Secretary to the Treasury to the Public Bill Committee, regarding the clauses that introduce the power to make secondary legislation'.

  2. Updated with ‘Amendments 1 and 2 to Clause 15: Election for loan charge to be split over three tax years’ and ‘Amendment 3 to Clause 17: Relief from interest on tax payable by a person subject to the loan charge’.

  3. First published.

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