Policy paper

Finance Bill 2024-25: Report Stage

Explanatory Notes for government amendments in Report Stage of Finance Bill 2024-25.

From:
HM Revenue & Customs
Published
25 February 2025

Documents

Amendments 53 to 56 to Clause 26: Additional relief for visual effects

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Amendments 57 to 60 to Clause 37: Claim for relief on foreign income

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Amendments 61 and 62 to Clause 38: Claim for relief on foreign employment income

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Amendments 63 to 67 to Clause 39: Claim for relief on foreign gains

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Amendments 68 and 69 and 73 to 79 to Clause 40 and Schedule 9: Remittance basis not available after tax year 2024-2025

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Amendments 70 to 72 to Schedule 3: Decommissioning of carbon storage installations

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Amendments 80 to 101 to Schedule 10: Temporary Repatriation Facility Charge

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Amendments 102 to 107 to Schedule 12: Trusts: connected amendments, transitional provision etc

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Amendments 108 to 118 to Schedule 13: Consequential, connected and transitional provision

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Details

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

  • Amendments 53 to 56 to Clause 26: Additional relief for visual effects
  • Amendments 57 to 60 to Clause 37: Claim for relief on foreign income
  • Amendments 61 and 62 to Clause 38: Claim for relief on foreign employment income
  • Amendments 63 to 67 to Clause 39: Claim for relief on foreign gains
  • Amendments 68 and 69 and 73 to 79 to Clause 40 and Schedule 9: Remittance basis not available after tax year 2024-2025
  • Amendments 70 to 72 to Schedule 3: Decommissioning of carbon storage installations
  • Amendments 80 to 101 to Schedule 10: Temporary Repatriation Facility Charge
  • Amendments 102 to 107 to Schedule 12: Trusts: connected amendments, transitional provision etc
  • Amendments 108 to 118 to Schedule 13: Consequential, connected and transitional provision

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Published 25 February 2025

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