Policy paper

Finance Bill 2024-25: Public Bill Committee

Explanatory Notes for government amendments in Public Bill Committee of Finance Bill 2024-25.

Documents

Amendment 1 to Schedule 4: Pillar 2

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New Clause 1: Rate of vehicle excise duty for haulage vehicles other than showman’s vehicles

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Amendments 2 to 6 to Clause 21: Application of PAYE in relation to internationally mobile employees etc.

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Amendment 7 to Clause 37: Claim for relief on foreign income

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Amendments 8 to 24 to Schedule 4: Pillar 2

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Amendments 25 to 30 to Schedule 6: Employee ownership trusts

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Amendments 31 to 41 to Schedule 8: Claim for relief on foreign employment income

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Amendments 42 to 45 to Schedule 9: Remittance basis not available after tax year 2024-25

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Amendment 46 to Schedule 10: Temporary repatriation facility

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Amendments 47 and 48 to Schedule 12: Trusts: connected amendments, transitional provision etc.

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Amendments 49 to 52 to Schedule 13: Consequential, connected and transitional provision

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Details

The government tabled the following amendments for the Public Bill Committee of Finance Bill 2024-25. These are accompanied by the following explanatory notes:

  • Amendment 1 to Schedule 4: Pillar 2
  • New Clause 1: Rate of vehicle excise duty for haulage vehicles other than showman’s vehicles
  • Amendments 2 to 6 to Clause 21: Application of PAYE in relation to internationally mobile employees etc.
  • Amendment 7 to Clause 37: Claim for relief on foreign income
  • Amendments 8 to 24 to Schedule 4: Pillar 2
  • Amendments 25 to 30 to Schedule 6: Employee-ownership trusts
  • Amendments 31 to 41 to Schedule 8: Claim for relief on foreign employment income
  • Amendments 42 to 45 to Schedule 9: Remittance basis not available after tax year 2024-25
  • Amendment 46 to Schedule 10: Temporary repatriation facility
  • Amendments 47 and 48 to Schedule 12: Trusts: connected amendments, transitional provision etc.
  • Amendments 49 to 52 to Schedule 13: Consequential, connected and transitional provision

Updates to this page

Published 19 December 2024
Last updated 27 January 2025 + show all updates
  1. The explanatory note titles have been updated.

  2. The Finance Bill 2024-25: Public Bill Committee has been updated with 9 new explanatory notes.

  3. First published.

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