Information since 1 Dec 2023, 5:15 a.m.
| Parliamentary Debates |
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Finance (No. 2) Bill
69 speeches (18,023 words) 2nd reading Wednesday 17th April 2024 - Commons Chamber HM Treasury Mentions: 1: Nickie Aiken (Con - Cities of London and Westminster) It concerns the new definition of theatre production that was introduced in the Finance Act 2024. - Link to Speech |
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Draft Major Sporting Events (Income Tax Exemption) (2024 UEFA Champions League Final) Regulations 2024
7 speeches (1,139 words) Tuesday 16th April 2024 - General Committees HM Treasury Mentions: 1: Nigel Huddleston (Con - Mid Worcestershire) is a fine example of that.The draft regulations make use of the powers that were introduced in the Finance - Link to Speech |
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20. Economic crime (anti-money laundering) levy (amount of charge)
0 speeches (None words) Tuesday 12th March 2024 - Commons Chamber |
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22. Value added tax (late payment interest and repayment interest)
0 speeches (None words) Tuesday 12th March 2024 - Commons Chamber |
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23. Value added tax (other minor amendments)
0 speeches (None words) Tuesday 12th March 2024 - Commons Chamber Mentions: 1: None Act 2009 (late payment interest and repayment interest) so as to give effect to the amendments made - Link to Speech |
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24. Collective money purchase schemes
0 speeches (None words) Tuesday 12th March 2024 - Commons Chamber |
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7. Stamp duty land tax (abolition of multiple dwellings relief)
0 speeches (None words) Tuesday 12th March 2024 - Commons Chamber Mentions: 1: None Act 2003 and all other purposes of Part 4 of that Act - Link to Speech 2: None Act 2003 but may not be made on or after 1 February 2025. - Link to Speech |
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8. Stamp duty land tax (first-time buyers’ relief: new leases acquired on bare trust)
0 speeches (None words) Tuesday 12th March 2024 - Commons Chamber Mentions: 1: None paragraph (2) has effect for the purposes of claims for relief under paragraph 1 of Schedule 6ZA to the Finance - Link to Speech |
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9. Stamp duty land tax (registered providers of social housing)
0 speeches (None words) Tuesday 12th March 2024 - Commons Chamber Mentions: 1: None Act 2003 (application of the higher rate of 15% to transactions where purchaser is a company etc)— ( - Link to Speech |
| Select Committee Documents |
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Wednesday 17th April 2024
Written Evidence - Propertymark WCC0021 - Work of the County Court Work of the County Court - Justice Committee Found: with the current cost of living which is of increased concern to landlords due to Section 24 of the Finance |
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Tuesday 19th March 2024
Correspondence - Letter from Jim Harra, HM Revenue & Customs, to the Chair relating to Disguised Remuneration Tax Avoidance Schemes and the Loan Charge, dated 11 March 2024 Treasury Committee Found: Finance Act 2024 introduc ed tougher consequences for promoters of tax avoidance. |
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Tuesday 12th March 2024
Correspondence - Letter from Mike Freer MP, Minister for Courts and Legal Services, dated 7 March 2024 regarding the Courts (Remote Hearings) Bill – Second Reading Justice Committee Found: However, there is no provision under current legislation – the Local Governmen t Finance Act 1992 (Schedule |
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Friday 8th March 2024
Report - Fourteenth Report - No Statutory Instruments Reported Statutory Instruments (Joint Committee) Found: Title S.I. 2024/98 Energy Act 2023 (Commencement No. 1) (Amendment) Regulations 2024 S.I. 2024/133 Finance |
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Friday 8th March 2024
Correspondence - Correspondence between the Chair and the Police and Crime Commissioner for South Wales Welsh Affairs Committee Found: Accept gifts or loans s93 PA’96 Borrow monies s94 PA’96 Issue a precept s39 Local Government Finance |
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Friday 1st March 2024
Report - Thirteenth Report - 1 Statutory Instrument Reported Statutory Instruments (Joint Committee) Found: Title S.I. 2024/130 Finance Act 2021, Section 95 and Schedule 18 (Distance Selling: Northern Ireland |
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Wednesday 28th February 2024
Estimate memoranda - UKAEA Pension Scheme Supplementary Estimate Memorandum 2023-24 Energy Security and Net Zero Committee Found: The Authority Pension Schemes are statutory schemes as defined under Section 26(1) of the Finance Act |
| Written Answers |
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Tax Avoidance: Fixed Penalties
Asked by: Margaret Hodge (Labour - Barking) Wednesday 6th March 2024 Question to the HM Treasury: To ask the Chancellor of the Exchequer, how many penalties have been issued by HMRC against UK-based entities that facilitate tax avoidance schemes involving non-resident promoters since the coming into force of schedule 13 of the Finance Act 2022; and what the total value of those penalties is. Answered by Nigel Huddleston - Financial Secretary (HM Treasury) As a result of the action the Government has taken to clamp down on marketed tax avoidance, the estimated tax gap from marketed avoidance sold primarily to individuals has fallen from an estimated £1.5 billion in 2005-06 to £0.5 billion in 2021-22. The primary purpose of the penalty is to deter UK based entities from acting on behalf of offshore promoters and so make it more difficult for these promoters to sell their schemes in the UK; however, HM Revenue and Customs (HMRC) has a wide-ranging approach to tackling promoters of tax avoidance. For example, as of 31 December 2023, HMRC has published the names of 59 promoters, 23 directors and details of 64 tax avoidance schemes. Publishing this information supports taxpayers in identifying tax avoidance schemes so they can steer clear of or exit them. Furthermore, Finance Act 2024 has introduced tougher consequences for promoters of tax avoidance. This includes a new criminal offence to strengthen the deterrent to promoting tax avoidance, making it clear promoters must stop promoting these schemes, and a power enabling HMRC to act more quickly to disqualify directors of companies involved in tax avoidance. |
| Secondary Legislation |
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Court and Tribunal Fees (Miscellaneous Amendments) Order 2024 This Order amends the Enrolment of Deeds (Fees) Regulations 1994 (S.I. 1994/601), the Non-Contentious Probate Fees Order 2004 (S.I. 2004/3120), the Court of Protection Fees Order 2007 (S.I. 2007/1745), the Magistrates’ Courts Fees Order 2008 (S.I. 2008/1052), the Civil Proceedings Fees Order 2008 (S.I. 2008/1053), the Family Proceedings Fees Order 2008 (S.I. 2008/1054), the Upper Tribunal (Lands Chamber) Fees Order 2009 (S.I. 2009/1114), the First-tier Tribunal (Gambling) Fees Order 2010 (S.I. 2010/42), the Upper Tribunal (Immigration and Asylum Chamber) (Judicial Review) (England and Wales) Fees Order 2011 (S.I. 2011/2344) and the First-tier Tribunal (Property Chamber) Fees Order 2013 (S.I. 2013/1179). Ministry of Justice Parliamentary Status - Text of Legislation - Made negative Laid: Wednesday 10th April - In Force: 1 May 2024 Found: of the exercise of a power of entry, made under paragraph 6B of Schedule 9 to the Local Government Finance |
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Proceeds of Crime Act 2002 (References to Financial Investigators) (England and Wales and Northern Ireland) (Amendment) Order 2024 This Order amends Schedule 1 to the Proceeds of Crime Act 2002 (References to Financial Investigators) (England and Wales and Northern Ireland) Order 2021 (“the 2021 Order”). The Proceeds of Crime Act 2002 (c. 29) (“the 2002 Act”) provides that accredited financial investigators may, in specified circumstances, discharge powers or other functions which are granted to law enforcement officers (such as, for example, police constables or Serious Fraud Office officers). Home Office Parliamentary Status - Text of Legislation - Made negative Laid: Tuesday 26th March - In Force: 26 Apr 2024 Found: the Criminal Finances Act 2017. (10)Section 352(5) was amended by paragraph 12 of Schedule 48 to the Finance |
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Customs Tariff (Preferential Trade Arrangements) (Comprehensive and Progressive Agreement for Trans-Pacific Partnership) (Amendment) Regulations 2024 These Regulations are made under the Taxation (Cross-border Trade) Act 2018 (c. 22). HM Treasury Parliamentary Status - Text of Legislation - Made negative Laid: Tuesday 26th March - In Force: Not stated Found: section 32A of the Taxation (Cross-border Trade) Act 2018 (“the Act”) (as inserted by section 75 of the Finance |
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Combined Authorities (Finance) (Amendment) Regulations 2024 Chapter 1 of Part 2 of the Levelling-up and Regeneration Act 2023 (c. 55) (“the 2023 Act”) provides for the establishment of combined county authorities (“CCAs”) for areas consisting of the whole area of a two-tier county council, plus a minimum of one or more whole areas of another two-tier county council, unitary county council or unitary district council in England. CCAs are bodies corporate which may be given power to exercise specified functions of a local authority under section 18 of the 2023 Act, and of a public authority under section 19 of that Act. Department for Levelling Up, Housing & Communities Parliamentary Status - Text of Legislation - Draft affirmative Laid: Thursday 21st March - In Force: Not stated Found: Act 1992 (issue of precepts by major precepting authorities)(6). (2) The costs of a mayor for the area |
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Customs (Tariff and Miscellaneous Amendments) Regulations 2024 These Regulations amend the Customs Tariff (Suspension of Import Duty Rates) (EU Exit) Regulations 2020 (S.I. 2020/1435) (“the Suspensions Regulations”) and the Customs (Additional Duty) (Russia and Belarus) Regulations 2022 (S.I. 2022/376) (“the Additional Duty Regulations”). HM Treasury Parliamentary Status - Text of Legislation - Made negative Laid: Thursday 21st March - In Force: 11 Apr 2024 Found: Section 15(1) was amended by section 97 of the Finance Act 2020 (c. 14). (2)S.I. 2020/1435, amended by |
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Investment Allowance and Cluster Area Allowance (Investment Expenditure) (Amendment) Regulations 2024 The Finance Act 2015 introduced the Supplementary Charge Investment Allowance and Cluster Area Allowance. The allowances are available to oil and gas companies investing in upstream production in the United Kingdom and on the United Kingdom Continental Shelf. The allowances were initially only available for capital expenditure. HM Treasury Parliamentary Status - Text of Legislation - Made negative Laid: Wednesday 20th March - In Force: 11 Apr 2024 Found: His Majesty’s Treasury18th March 2024EXPLANATORY NOTE(This note is not part of the Regulations) The Finance |
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Designation of Special Tax Sites (Inverness and Cromarty Firth Green Freeport) Regulations 2024 These Regulations designate areas, known as “special tax sites”, as special areas for the purposes of Parts 2 (plant and machinery allowances) and 2A (structures and buildings allowances) of the Capital Allowances Act 2001 (c. 2) (“CAA 2001”). HM Treasury Parliamentary Status - Text of Legislation - Made negative Laid: Monday 18th March - In Force: 8 Apr 2024 Found: April 2024The Treasury make these Regulations in exercise of the powers conferred by section 113 of the Finance |
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Designation of Special Tax Sites (Liverpool City Region, West Midlands and North East Investment Zones) Regulations 2024 These Regulations designate areas, known as “special tax sites”, as special areas for the purposes of Parts 2 (plant and machinery allowances) and 2A (structures and buildings allowances) of the Capital Allowances Act 2001 (c. 2) (“CAA 2001”) and Part 4 (stamp duty land tax) of the Finance Act 2003 (c. 14) (“FA 2003”). HM Treasury Parliamentary Status - Text of Legislation - Made negative Laid: Monday 18th March - In Force: 8 Apr 2024 Found: April 2024The Treasury make these Regulations in exercise of the powers conferred by section 113 of the Finance |
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Finance Act 2004 (Registered Pension Schemes and Annual Allowance Charge) Order 2024 This Order amends the Finance Act 2004 (c. 12) by inserting a new section 236ZA. This section provides that where an individual has, at the end of the pension input period, service in a reformed public service pension scheme arrangement (“reformed arrangement”) and a public service pension scheme legacy arrangement (“legacy arrangement”) and where the opening value of the rights under the legacy arrangement exceeds the closing value of those rights, the pension input amount in respect of the reformed arrangement is to be reduced by the amount of the excess (but not below zero). HM Treasury Parliamentary Status - Text of Legislation - Made negative Laid: Friday 15th March - In Force: 6 Apr 2024 Found: Finance Act 2004 (Registered Pension Schemes and Annual Allowance Charge) Order 2024 |
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First-tier Tribunal and Upper Tribunal (Chambers) (Amendment) Order 2024 The First-tier Tribunal and Upper Tribunal (Chambers) Order 2010 (S.I. 2010/2655) (“the 2010 Order”) organises the First-tier Tribunal and Upper Tribunal into chambers and makes provision for the allocation of those tribunals’ functions between the chambers. Ministry of Justice Parliamentary Status - Text of Legislation - Made negative Laid: Friday 15th March - In Force: Not stated Found: paragraph (e) insert— “(f)the exercise by the Gambling Commission of functions under Part 3 of the Finance |
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Tribunal Procedure (Amendment) Rules 2024 These Rules amend the tribunal procedure rules that apply in some of the chambers of the First-tier Tribunal. Ministry of Justice Parliamentary Status - Text of Legislation - Made negative Laid: Thursday 14th March - In Force: 6 Apr 2024 Found: sub-paragraph (b) insert— “(c)the Gambling Commission when carrying out functions under Part 3 of the Finance |
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Pensions (Abolition of Lifetime Allowance Charge etc) Regulations 2024 References in this Explanatory Note to “FA” followed by a year are to the Finance Act of that year. HM Treasury Parliamentary Status - Text of Legislation - Made negative Laid: Thursday 14th March - In Force: 6 Apr 2024 Found: make these Regulations in exercise of the powers conferred by section 169(4) and section 251(1) of the Finance |
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Income Tax (Pay As You Earn) (Amendment) (No. 2) Regulations 2024 These Regulations amend the Income Tax (Pay As You Earn) Regulations 2003 (“the PAYE Regulations”) and make provision for His Majesty’s Revenue and Customs (“HMRC”) to set off amounts of tax already paid by a worker and their intermediary on income from engagements under the off-payroll working (IR35) rules against a subsequent PAYE liability of the deemed employer in respect of the same income. Parliamentary Status - Text of Legislation - Made negative Laid: Wednesday 13th March - In Force: 6 Apr 2024 Found: Act 1998(5), and (b)takes into account any reliefs, including reliefs from income tax, included in the |
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Individual Savings Account (Amendment) Regulations 2024 These Regulations amend the Individual Savings Account Regulations 1998 by: HM Treasury Parliamentary Status - Text of Legislation - Made negative Laid: Tuesday 12th March - In Force: 6 Apr 2024 Found: 1 to the Income Tax (Trading and Other Income) Act 2005 (c. 5) and amended by section 40(6) of the Finance |
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Research and Development (Chapter 2 Relief) Regulations 2024 These Regulations relate to the additional relief for research-and-development-intensive, loss-making small or medium-sized enterprises under Chapter 2 of Part 13 of the Corporation Tax Act 2009 (“CTA 2009”) as it applies in relation to accounting periods beginning on or after 1st April 2024. They provide for specific rules to apply to companies with a registered office in Northern Ireland in two ways. First, payments by such companies for R&D undertaken outside the United Kingdom will qualify for Chapter 2 relief without the company having to show that special circumstances exist (of the sort referred to in section 1138A(2) and (3) of CTA 2009). Second, the additional benefit obtained by such companies from claiming Chapter 2 relief instead of R&D expenditure credit (under Chapter 1A of Part 13 of CTA 2009) will not exceed £250,000 over any 3-year period. These provisions take account of the specific market conditions in Northern Ireland. The limit on relief will protect against the fiscal risk from the more generous treatment of overseas expenditure. HM Treasury Parliamentary Status - Text of Legislation - Made negative Laid: Monday 11th March - In Force: 1 Apr 2024 Found: Act 2012 (c. 14), the Finance Act 2015 (c. 11), the Finance (No. 2) Act 2017 (c. 32), the Finance Act |
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Authorised Surplus Payments Charge (Variation of Rate) Order 2024 This Order amends section 207(4) of the Finance Act 2004 to reduce the authorised surplus payments charge from 35% to 25%. This reduces the charge to income tax which is imposed when an authorised surplus payment is made to a sponsoring employer by an occupational pension scheme that is a registered pension scheme. HM Treasury Parliamentary Status - Text of Legislation - Made negative Laid: Monday 11th March - In Force: 6 Apr 2024 Found: April 2024The Treasury make this Order in exercise of the power conferred by section 207(5) of the Finance |
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Income Tax (Pay As You Earn) (Amendment) Regulations 2024 The Regulations amend the Income Tax (Pay As You Earn) Regulations 2003 (S.I. 2003/2682) (“the PAYE Regulations”). Parliamentary Status - Text of Legislation - Made negative Laid: Monday 11th March - In Force: 6 Apr 2024 Found: Section 684 was relevantly amended by section 145 of the Finance Act 2003 (c. 14), paragraph 102 of Schedule |
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Social Security and Universal Credit (Migration of Tax Credit Claimants and Miscellaneous Amendments) Regulations 2024 These Regulations make amendments and modifications to various social security regulations. Department for Work and Pensions Parliamentary Status - Text of Legislation - Made negative Laid: Monday 11th March - In Force: Not stated Found: Act 2022(21), whichever applies) ending with 5th April 2024. (3) The relevant trading income is to be |
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Non-Domestic Rating (Unoccupied Property) (England) (Amendment) Regulations 2024 These Regulations amend the Non-Domestic Rating (Unoccupied Property) (England) Regulations 2008 (S.I. 2008/386) (the “Principal Regulations”). Department for Levelling Up, Housing & Communities Parliamentary Status - Text of Legislation - Made negative Laid: Friday 8th March - In Force: 1 Apr 2024 Found: exercise of the powers conferred by sections 45(1)(d), (9) and (10) and 143(2) of the Local Government Finance |
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Relief for Creative Industries (Additional Information Requirements and Miscellaneous Amendments) Regulations 2024 These Regulations amend the Income and Corporation Taxes (Electronic Communications) Regulations 2003 (S.I. 2003/282) (“the 2003 Regulations”) to require claims for the creative sector tax reliefs to be submitted electronically. These regulations also specify the additional information required to be provided by claimant companies in support of any claims for the creative sector tax reliefs. Parliamentary Status - Text of Legislation - Made negative Laid: Friday 8th March - In Force: Not stated Found: Act 1998(1), section 132 of the Finance Act 1999(2), section 135 and 136 of the Finance Act 2002(3) |
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Income Tax (Construction Industry Scheme) (Amendment) Regulations 2024 These Regulations amend the Income Tax (Construction Industry Scheme) Regulations 2005 (S.I. 2005/2045) (“the 2005 Regulations”). Parliamentary Status - Text of Legislation - Made negative Laid: Friday 8th March - In Force: Not stated Found: section 60(7) and 73(1), (2) and (3) of, and paragraphs 4(3), 8(2) and 12(2) of Schedule 11 to, the Finance |
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Value Added Tax (Increase of Registration Limits) Order 2024 This Order, which comes into force on 1st April 2024, amends Schedules 1 and 9ZA to the Value Added Tax Act 1994 c. 23 (“the Act”). HM Treasury Parliamentary Status - Text of Legislation - Made negative Laid: Thursday 7th March - In Force: 1 Apr 2024 Found: Post-transition Period) Act 2020 (c. 26). (2)Schedule 1 was relevantly amended by section 100 of the Finance |
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Customs Tariff (Preferential Trade Arrangements) (Amendment) Regulations 2024 These Regulations are made under the Taxation (Cross-border Trade) Act 2018 (c. 22). HM Treasury Parliamentary Status - Text of Legislation - Made negative Laid: Thursday 7th March - In Force: 1 Apr 2024 Found: virtue of section 32A of the Taxation (Cross-border Trade) Act 2018 (as inserted by section 75 of the Finance |
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Excise Duties (Surcharges or Rebates) (Hydrocarbon Oils etc.)
Order 2022 (Continuation) Order 2024 This Order provides for the continuation of the Excise Duties (Surcharges or Rebates) (Hydrocarbon Oils etc.) Order 2022 until the end of 22nd March 2025. HM Treasury Parliamentary Status - Text of Legislation - Made negative Laid: Wednesday 6th March - In Force: 23 Mar 2024 Found: Relevant amendments have been made by section 10(2) and (3) of the Finance Act 1980 (c. 48), section |
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Income Tax (Exemption of Social Security Benefits) Regulations 2024 These Regulations make an amendment and provide for a modification to Chapter 5 of Part 10 of the Income Tax (Earnings and Pensions) Act 2003 (c. 1) (“ITEPA”), so as to provide that no liability to income tax arises on social security benefits of a description specified in the Regulations. HM Treasury Parliamentary Status - Text of Legislation - Made negative Laid: Tuesday 5th March - In Force: 1 Apr 2024 Found: The Parliamentary procedure for section 13 of the Finance Act 2020 is found at section 1014 of the Income |
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National Health Service Pension Schemes (Amendment) Regulations 2024 These Regulations further amend the National Health Service Pension Scheme Regulations 1995 (S.I. 1995/300) (“the 1995 Regulations”), the National Health Service Pension Scheme (Additional Voluntary Contributions) Regulations 2000 (S.I. 2000/619) (“the 2000 Regulations”); the National Health Service Pension Scheme Regulations 2008 (S.I. 2008/653) (“the 2008 Regulations”); the National Health Service Pension Scheme Regulations 2015 (S.I. 2015/94) (“the 2015 Regulations”); the National Health Service Pension Scheme (Transitional and Consequential Provisions) Regulations 2015 (S.I. 2015/95) (“the Transitional Regulations”) and the National Health Service Pension Schemes (Amendment) Regulations 2023 (S.I. 2023/301). Department of Health and Social Care Parliamentary Status - Text of Legislation - Made negative Laid: Monday 4th March - In Force: 1 Apr 2024 Found: Regulation 5(4) amends the 1995 Regulations to reflect changes made by the Finance Act 2024, in removing |
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Non-Domestic Rating (Consequential and Other Amendments) (England) Regulations 2024 These Regulations make amendments which are consequential on the Non-Domestic Rating Act 2023 (c. 53) (the “2023 Act”). Department for Levelling Up, Housing & Communities Parliamentary Status - Text of Legislation - Made negative Laid: Friday 1st March - In Force: Not stated Found: exercise of the powers conferred by sections 53(1), 55(2) and (7) and 64(3) of the Local Government Finance |
| Parliamentary Research |
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Direct taxes: rates and allowances for 2024/25 - CBP-9993
Apr. 05 2024 Found: Act 2004 83 Under section 190 of Finance Act 2004 84 Under section 228 of Finance Act 2004 , as |
| Bill Documents |
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Apr. 19 2024
Notices of Amendments as at 19 April 2024 Renters (Reform) Bill 2022-23 Amendment Paper Found: Act 1992, to a reduction in the amount of council tax payable in respect of the property on |
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Apr. 18 2024
HL Bill 30-VI Sixth marshalled list for Grand Committee Data Protection and Digital Information Bill 2022-23 Amendment Paper Found: power of HMRC to serve a Financial Institution Notice under paragraph 4A of Schedule 36 to the Finance |
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Apr. 18 2024
Notices of Amendments as at 18 April 2024 Renters (Reform) Bill 2022-23 Amendment Paper Found: Act 1992, to a reduction in the amount of council tax payable in respect of the property on |
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Apr. 18 2024
HL Bill 50-I Marshalled list for Committee Leasehold and Freehold Reform Bill 2023-24 Amendment Paper Found: Finance Act 2003 12 In the Finance Act 2003— (a) in Schedule 4 (stamp duty land tax: chargeable |
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Apr. 17 2024
HL Bill 50 Running list of amendments Leasehold and Freehold Reform Bill 2023-24 Amendment Paper Found: Finance Act 2003 12 In the Finance Act 2003— (a) in Schedule 4 (stamp duty land tax: chargeable |
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Apr. 16 2024
HL Bill 50 Running list of amendments Leasehold and Freehold Reform Bill 2023-24 Amendment Paper Found: Finance Act 2003 12 In the Finance Act 2003— (a) in Schedule 4 (stamp duty land tax: chargeable |
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Apr. 15 2024
HL Bill 50(e) Amendments for Committee Leasehold and Freehold Reform Bill 2023-24 Amendment Paper Found: Finance Act 2003 12 In the Finance Act 2003— (a) in Schedule 4 (stamp duty land tax: chargeable |
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Apr. 15 2024
HL Bill 50 Running list of amendments Leasehold and Freehold Reform Bill 2023-24 Amendment Paper Found: Finance Act 2003 12 In the Finance Act 2003— (a) in Schedule 4 (stamp duty land tax: chargeable |
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Mar. 14 2024
Keeling Schedule Showing changes which would be made by the Renters (Reform) Bill (as introduced) and by amendments made at Commons Committee to the Housing Act 2004, should the Bill receive Royal Assent Renters (Reform) Bill 2022-23 Keeling schedules Found: Administration Act 1992 (c. 5) (housing benefit), or (b) Part 1 of the Local Government Finance |
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Mar. 13 2024
Bill 179 2023-24 (as introduced) Finance (No. 2) Bill 2023-24 Bill Found: the following Acts— Corporation Tax Act 2009 16 CTA 2009 Corporation Tax Act 2010 17 CTA 2010 Finance |
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Mar. 13 2024
Bill 179 EN 2023-24 - large print Finance (No. 2) Bill 2023-24 Explanatory Notes Found: Subsection (1) sets out that section 71 of the Finance Act 2003 is amended. 3. |
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Mar. 13 2024
Bill 179 EN 2023-24 Finance (No. 2) Bill 2023-24 Explanatory Notes Found: Subsection (1) sets out that section 71 of the Finance Act 2003 is amended. 3. |
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Mar. 06 2024
Resolutions to be moved by the Chancellor of the Exchequer - 6 March 2024 - large print Finance (No. 2) Bill 2023-24 Bill Found: (2) In consequence of the repeal of those provisions— (a) in Part 4 of the Finance Act 2003— (i |
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Mar. 06 2024
Resolutions to be moved by the Chancellor of the Exchequer - 6 March 2024 Finance (No. 2) Bill 2023-24 Bill Found: (2) In consequence of the repeal of those provisions— (a) in Part 4 of the Finance Act 2003— (i) |
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Feb. 27 2024
Bill 59 EN 2023-24 - large print Courts (Remote Hearings) Bill 2023-24 Explanatory Notes Found: Paragraph 8(1)(b) of Schedule 4 to Local Government Finance Act 1992 provides that secondary legislation |
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Feb. 27 2024
Bill 59 EN 2023-24 Courts (Remote Hearings) Bill 2023-24 Explanatory Notes Found: Paragra ph 8(1)(b) of Schedule 4 to Local Government Finance Act 1992 provides that secondary legislation |
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Feb. 27 2024
Bill 59 2023-24 (as introduced) Courts (Remote Hearings) Bill 2023-24 Bill Found: ” (4) In Schedule 4 to the Local Government Finance Act 1992 (enforcement: England and Wales) |
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Feb. 27 2024
Bill 59 2023-24 (as introduced) - large print Courts (Remote Hearings) Bill 2023-24 Bill Found: given by section 56 of the Criminal Justice Act 2003).” (4) In Schedule 4 to the Local Government Finance |
| Department Publications - Guidance |
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Wednesday 17th April 2024
Home Office Source Page: Immigration Rules archive: 11 March 2024 to 3 April 2024 Document: Immigration Rules archive: 11 March 2024 to 3 April 2024 (PDF) Found: tax reduction under a council tax reduction scheme made under section 13A of the Local Government Finance |
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Friday 12th April 2024
Home Office Source Page: Immigration Rules archive: 10 April 2024 to 10 April 2024 Document: Immigration Rules archive: 10 April 2024 to 10 April 2024 (PDF) Found: tax reduction under a council tax reduction scheme made under section 13A of the Local Government Finance |
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Friday 12th April 2024
Home Office Source Page: Immigration Rules archive: 4 April 2024 to 9 April 2024 Document: Immigration Rules archive: 4 April 2024 to 9 April 2024 (PDF) Found: tax reduction under a council tax reduction scheme made under section 13A of the Local Government Finance |
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Wednesday 13th March 2024
Home Office Source Page: Immigration Rules archive: 22 February 2024 to 10 March 2024 Document: Immigration Rules archive: 22 February 2024 to 10 March 2024 (PDF) Found: tax reduction under a council tax reduction scheme made under section 13A of the Local Government Finance |
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Tuesday 27th February 2024
Home Office Source Page: Immigration Rules archive: 19 February 2024 to 21 February 2024 Document: Immigration Rules archive: 19 February 2024 to 21 February 2024 (PDF) Found: tax reduction under a council tax reduction scheme made under section 13A of the Local Government Finance |
| Department Publications - News and Communications |
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Tuesday 16th April 2024
Foreign, Commonwealth & Development Office Source Page: UK Government to tackle global financial corruption Document: https://unctad.org/system/files/official-document/aldcafrica2020_en.pdf (PDF) Found: Several national initiatives have been undertaken by the Government to tackle IFFs, as follows: (a) Finance |
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Tuesday 16th April 2024
Foreign, Commonwealth & Development Office Source Page: Joint statement on Multilateral Development Bank Callable Capital Document: IBRD (PDF) Found: The government has a legal basis in the Finance Act to respond to a call immediately in full, with |
| Department Publications - Research |
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Thursday 4th April 2024
HM Treasury Source Page: UK official holdings of international reserves: March 2024 Document: UK official holdings of international reserves: March 2024 (PDF) Found: https://www.bankofengland.co.uk/statistics/uk-international-reserves/2024/march-2024 30 Under the Finance |
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Tuesday 5th March 2024
HM Treasury Source Page: UK official holdings of international reserves: February 2024 Document: UK official holdings of international reserves: February 2024 (PDF) Found: https://www.bankofengland.co.uk/statistics/uk-international-reserves/2024/february-2024 30 Under the Finance |
| Department Publications - Policy and Engagement |
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Tuesday 2nd April 2024
HM Treasury Source Page: Draft regulations: the Co-ownership Contractual Schemes (Tax) Regulations 2024 Document: Draft regulations: the Co-ownership Contractual Schemes (Tax) Regulations 2024 (PDF) Found: 1986 and Finance Act 1999 2. |
| Department Publications - Transparency |
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Tuesday 26th March 2024
HM Treasury Source Page: Whole of Government Accounts, 2021-22 Document: Whole of Government Accounts 2021-22 (web) (PDF) Found: Local authorities are required by the Local Government Finance Act 1992 to provide a balanced budget |
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Tuesday 5th March 2024
Department for Transport Source Page: General Lighthouse Fund: annual report and accounts 2023 Document: General Lighthouse Fund annual report and accounts for the year ended March 2023 (web version) (PDF) Found: all cases, members may opt to give up (commute) pension for a lump sum up to the limits set by the Finance |
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Tuesday 5th March 2024
Department for Transport Source Page: General Lighthouse Fund: annual report and accounts 2023 Document: General Lighthouse Fund annual report and accounts for the year ended March 2023 (print version) (PDF) Found: all cases, members may opt to give up (commute) pension for a lump sum up to the limits set by the Finance |
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Tuesday 5th March 2024
Department for Transport Source Page: General Lighthouse Fund: annual report and accounts 2023 Document: General Lighthouse Fund annual report and accounts for the year ended March 2023 (large print version) (PDF) Found: all cases, members may opt to give up (commute) pension for a lump sum up to the limits set by the Finance |
| Department Publications - Policy paper |
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Thursday 21st March 2024
HM Treasury Source Page: Public Service Pensions and Judicial Offices Act 2022: Treasury Directions Document: The Public Service Pensions (Exercise of Powers, Compensation and Information) (Amendment) Directions 2024 (PDF) Found: In direction 2, in the appropriate place insert — ““FA 2009 ” means the Finance Act 2009 (a); and |
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Thursday 21st March 2024
HM Treasury Source Page: Public Service Pensions and Judicial Offices Act 2022: Treasury Directions Document: The Public Service Pensions (Exercise of Powers, Compensation and Information) Directions 2022 (PDF) Found: sc heme ” means a scheme within s ection 33(2)(a) or (3)(a) of PSPJOA 2022 ; “FA 2004 ” means the Finance |
| Department Publications - Statistics |
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Tuesday 19th March 2024
Ministry of Justice Source Page: Criminal Justice System statistics quarterly: June 2023 Document: (Excel) Found: misleading statement in purported compliance with an Unexplained Wealth/Disclosure Order, Criminal Finance |
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Thursday 29th February 2024
Department for Levelling Up, Housing & Communities Source Page: Royal Borough of Kensington and Chelsea: external assurance review Document: Royal Borough of Kensington and Chelsea: CIPFA external assurance review (PDF) Found: report). 9 Commercial in confidence When setting the budge t, Section 25 of the Local Government Finance |
| Non-Departmental Publications - Open consultation |
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Apr. 18 2024
HM Revenue & Customs Source Page: Freeport and Investment Zone employer National Insurance contributions reliefs Document: (webpage) Open consultation Found: ) For the purposes of this paragraph “special tax site” has the meaning given by section 113 of the Finance |
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Apr. 02 2024
HM Revenue & Customs Source Page: Draft regulations: the Co-ownership Contractual Schemes (Tax) Regulations 2024 Document: Draft regulations: the Co-ownership Contractual Schemes (Tax) Regulations 2024 (PDF) Open consultation Found: 1986 and Finance Act 1999 2. |
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Mar. 25 2024
HM Revenue & Customs Source Page: Draft regulations: amendments to the VAT (Refund of Tax to Museums and Galleries) Order 2001 Document: (webpage) Open consultation Found: Section 33A was inserted by Section 98 of the Finance Act 2001 (c. 9) and amended by paragraph 33 of |
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Mar. 14 2024
HM Revenue & Customs Source Page: Draft legislation: Improving the data HMRC collects from its customers Document: (webpage) Open consultation Found: 27 to the Finance Act 2007 (c. 11). |
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Mar. 14 2024
HM Revenue & Customs Source Page: Draft legislation: Improving the data HMRC collects from its customers Document: (webpage) Open consultation Found: Section 684 was relevantly amended by section 145 of the Finance Act 2003 (c. 14), paragraph 102 of Schedule |
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Mar. 14 2024
HM Revenue & Customs Source Page: Draft legislation: Improving the data HMRC collects from its customers Document: Draft legislation: Improving the data HMRC collects from its customers (webpage) Open consultation Found: The Finance Act 2024 introduced powers to enable the collection of this additional data and for HMRC |
| Non-Departmental Publications - Guidance and Regulation |
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Apr. 17 2024
Defence and Security Accelerator Source Page: Protecting Physical Assets from Uncrewed Aerial Systems Attack Document: Protecting Physical Assets from UAS Attack: Terms and Conditions (PDF) Guidance and Regulation Found: PPT means a tax called "plastic packaging tax" charged in accordance with P art 2 of the Finance Act |
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Apr. 12 2024
UK Visas and Immigration Source Page: Immigration Rules archive: 10 April 2024 to 10 April 2024 Document: Immigration Rules archive: 10 April 2024 to 10 April 2024 (PDF) Guidance and Regulation Found: tax reduction under a council tax reduction scheme made under section 13A of the Local Government Finance |
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Mar. 26 2024
Defence and Security Accelerator Source Page: AUKUS Electronic Warfare Challenge: Competition Document Document: AUKUS Electronic Warfare Challenge - Terms and Conditions (PDF) Guidance and Regulation Found: PPT means a tax called "plastic packaging tax" charged in accordance with P art 2 of the Finance Act |
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Mar. 15 2024
HM Revenue & Customs Source Page: Lifetime allowance guidance newsletter — March 2024 Document: Lifetime allowance guidance newsletter — March 2024 (webpage) Guidance and Regulation Found: February 2024 The legislation to complete the abolition of the lifetime allowance, included in the Finance |
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Mar. 04 2024
The Charity Commission Source Page: Accepting, refusing and returning donations to your charity Document: the reasonable steps you should take to know who your charity’s donors are (PDF) Guidance and Regulation Found: Legal requirement: the Finance Act 2006 introduced legislation covering 'substantial donations' with |
| Non-Departmental Publications - Statistics |
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Apr. 16 2024
Government Actuary's Department Source Page: 2020 Valuation - Northern Ireland Teachers' Pension Scheme Document: Advice on assumptions (PDF) Statistics Found: Normal Minimum Pension Age The Finance Act 2022 sets out that the minimum age at which most members |
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Apr. 16 2024
Government Actuary's Department Source Page: 2020 Valuation - Armed Forces Pension Scheme Document: Advice on assumptions (PDF) Statistics Found: recommend any change to retirement ages following the McCloud judgment.Normal Minimum Pension Age The Finance |
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Apr. 16 2024
Government Actuary's Department Source Page: 2020 Valuation - Scottish Teachers’ Pension Schemes Document: Advice on assumptions (PDF) Statistics Found: Normal Minimum Pension Age The Finance Act 2022 sets out that the minimum age at which most members |
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Apr. 15 2024
Government Actuary's Department Source Page: 2020 Valuation - NHS Pension Schemes (Scotland) Document: Advice on assumptions (PDF) Statistics Found: Normal Minimum Pension Age The Finance Act 2022 sets out that the minimum age at which most members |
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Apr. 11 2024
Government Actuary's Department Source Page: 2020 Valuation - Local Government Pension Scheme (England & Wales) Document: Advice on assumptions (PDF) Statistics Found: Normal Minimum Pension Age The Finance Act 2022 sets out that the minimum age at which most members |
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Mar. 01 2024
Government Actuary's Department Source Page: 2020 Valuation - Firefighters' Pension Scheme (Wales) Document: Advice on assumptions (PDF) Statistics Found: and therefore, we propose maintaining the existing retirement rates.Normal Minimum Pension Age The Finance |
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Mar. 01 2024
Government Actuary's Department Source Page: 2020 Valuation - Firefighters' Pension Scheme (Northern Ireland) Document: Advice on assumptions (PDF) Statistics Found: and therefore, we propose maintaining the existing retirement rates.Normal Minimum Pension Age The Finance |
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Mar. 01 2024
Government Actuary's Department Source Page: 2020 Valuation - Firefighters' Pension Schemes (Scotland) Document: Advice on assumptions (PDF) Statistics Found: and therefore, we propose maintaining the existing retirement rates.Normal Minimum Pension Age The Finance |
| Non-Departmental Publications - Policy paper |
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Apr. 15 2024
HM Revenue & Customs Source Page: Revenue and Customs Brief 4 (2024): Interpretation of VAT and excise law from 1 January 2024 Document: Revenue and Customs Brief 4 (2024): Interpretation of VAT and excise law from 1 January 2024 (webpage) Policy paper Found: by: the Retained EU Law (Revocation and Reform) Act 2023 the bespoke solution for VAT and excise in Finance |
| Non-Departmental Publications - Services |
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Apr. 08 2024
HM Revenue & Customs Source Page: Pension schemes: Enhanced Lump Sum and Death Benefit Allowance (international) (APSS202) Document: Pension schemes: Enhanced Lump Sum and Death Benefit Allowance (international) (APSS202) (webpage) Services Found: Details Use form APSS202 to notify your intention to rely on: paragraph 20B Schedule 36 of the Finance |
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Apr. 04 2024
Valuation Office Agency Source Page: VO 6035 request for rental information: stately homes Document: VO 6035 request for rental information: stately homes (webpage) Services Found: days you will be liable to a penalty of £100 see paragraph 5A(1) of Schedule 9 to the Local Government Finance |
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Apr. 04 2024
Valuation Office Agency Source Page: VO 6035 request for rental information: stately homes Document: VO 6035: stately homes (English version) (PDF) Services Found: in carrying out functions conferred or imposed on me by or under part III of the Local Government Finance |
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Apr. 04 2024
Valuation Office Agency Source Page: VO 6015 request for rental information: hotels Document: VO 6015: hotels (English version) (PDF) Services Found: in carrying out functions conferred or imposed on me by or under part III of the Local Government Finance |
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Apr. 04 2024
Valuation Office Agency Source Page: VO 6015 request for rental information: hotels Document: VO 6015 request for rental information: hotels (webpage) Services Found: days you will be liable to a penalty of £100 see paragraph 5A(1) of Schedule 9 to the Local Government Finance |
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Feb. 28 2024
Valuation Office Agency Source Page: VO 6033 request for rental information: greyhound tracks and speedway stadiums Document: VO 6033: greyhound tracks and speedway stadiums (English version) (PDF) Services Found: me in carrying out functions conferred or imposed on me by or under part III of the Local Government Finance |
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Feb. 28 2024
Valuation Office Agency Source Page: VO 6033 request for rental information: greyhound tracks and speedway stadiums Document: VO 6033: greyhound tracks and speedway stadiums (Welsh version) (PDF) Services Found: you will be liable to a penalty of £100 [see paragraph 5A(1) of Schedule 9 to the Local Government Finance |
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Feb. 28 2024
Valuation Office Agency Source Page: VO 6033 request for rental information: greyhound tracks and speedway stadiums Document: VO 6033 request for rental information: greyhound tracks and speedway stadiums (webpage) Services Found: days you will be liable to a penalty of £100 see paragraph 5A(1) of Schedule 9 to the Local Government Finance |
| Draft Secondary Legislation |
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The Combined Authorities (Finance) (Amendment) Regulations 2024 Chapter 1 of Part 2 of the Levelling-up and Regeneration Act 2023 (c. 55) (“the 2023 Act”) provides for the establishment of combined county authorities (“CCAs”) for areas consisting of the whole area of a two-tier county council, plus a minimum of one or more whole areas of another two-tier county council, unitary county council or unitary district council in England. CCAs are bodies corporate which may be given power to exercise specified functions of a local authority under section 18 of the 2023 Act, and of a public authority under section 19 of that Act. Department for Levelling Up, Housing & Communities Found: Act 1992 (issue of precepts by major precepting authorities)(6). (2) The costs of a mayor for the area |
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The Major Sporting Events (Income Tax Exemption) (2024 UEFA Champions League Final) Regulations 2024 These Regulations provide for an exemption from income tax for income arising to individuals because of their involvement in the 2024 UEFA Champions League Final that is to be held in London on 1st June 2024. HM Treasury Found: Draft Regulations laid before the House of Commons under section 48(5) of the Finance Act 2014, for |
| Deposited Papers |
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Tuesday 19th March 2024
Source Page: British Council 2022-23 Annual report and accounts. 141p. Document: British.pdf (PDF) Found: all cases, members may opt to give up (commute) pension for a lump sum up to the limits set by the Finance |
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Wednesday 6th March 2024
Department for Work and Pensions Source Page: Letter dated 01/03/2024 from Viscount Younger of Leckie to Baroness Drake regarding points raised in the Occupational Pension Schemes (Collective Money Purchase Schemes) (Amendment) Regulations 2023 debate: the term "successor" and what it covers, entry into the Royal Mail Scheme, next steps in facilitating provision of CDC (collective defined contribution) schemes. 3p. Document: Drake.pdf (PDF) Found: who qualifies as a ‘successor’, this has the meaning given by Paragraph 27F of Schedule 28 to the Finance |
| Scottish Select Committee Publications |
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Tuesday 12th March 2024
Report - A report by the Delegated Powers and Law Reform Committee of its consideration of the delegated powers in the Delegated powers in the Aggregates Tax and Devolved Taxes Administration (Scotland) Bill at Stage 1. Delegated powers in the Aggregates Tax and Devolved Taxes Administration (Scotland) Bill at Stage 1 Delegated Powers and Law Reform Committee Found: It was introduced in 2002, by virtue of the Finance Act 2001. |
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Thursday 1st February 2024
Correspondence - Letter from the Convener to the Deputy First Minister and Cabinet Secretary for Finance, 1 February 2024 Aggregates Tax and Devolved Taxes Administration Scotland Bill Delegated Powers and Law Reform Committee Found: The corresponding provision for the UKAL , found in section 18 of the Finance Act 2001 , provi des that |
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Tuesday 23rd January 2024
Report - A report by the Economy and Fair Work Committee on the Bankruptcy and Diligence (Scotland) Bill at Stage 1. Stage 1 Report on the Bankruptcy and Diligence (Scotland) Bill Economy and Fair Work Committee Found: Committee notes that the term "Severely Mentally Impaired" is a recognised term in the Local Government Finance |
| Scottish Government Publications |
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Monday 8th April 2024
Budget and Public Spending Directorate Source Page: Non-domestic rating contributions amendment regulations 2023: executive note Document: Non-domestic rating contributions amendment regulations 2023: executive note (webpage) Found: exercise of the powers conferred by paragraphs 10 and 11(5) of schedule 12 of the Local Government Finance |
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Tuesday 5th March 2024
Local Government and Housing Directorate Source Page: Scottish Local Government Finance Statistics 2022-23 Document: Scottish Local Government Finance Statistics 2022-23 (PDF) Found: currently being piloted through secondary legislation under existing provisions of the Local Government Finance |
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Thursday 25th January 2024
Local Government and Housing Directorate Source Page: Proposed changes to council tax calculations: FOI release Document: FOI 202300377074 - Information Released - Annex A (PDF) Found: The present Council Tax is defined in the Local Government Finance Act 1992. |
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Thursday 25th January 2024
Local Government and Housing Directorate Source Page: Proposed changes to council tax calculations: FOI release Document: FOI 202300377074 - Information Released - Annex B (PDF) Found: Act 19928 Chart 2-a: Chargeable Dwellings by Band 2013 -14 Source: Scottish Local Government Finance |
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Monday 15th January 2024
Energy and Climate Change Directorate Source Page: H100 hydrogen demonstration project: EIR release Document: EIR 202200330567 - emails and word documents - 19 January 2023 (PDF) Found: legislation, the change may require a formal consultation period and would likely need to be included in a Finance |
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Monday 8th January 2024
Local Government and Housing Directorate Source Page: Glasgow Council Tax invoices and breakdown of spend: FOI release Document: Glasgow Council Tax invoices and breakdown of spend: FOI release (webpage) Found: taxpayer fails to pay them – these are set out in in paragraph 2(2) of schedule 8 of the Local Government Finance |
| Scottish Parliamentary Research (SPICe) |
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Aggregates Tax and Devolved Taxes Administration (Scotland) Bill
Wednesday 28th February 2024 The Aggregates Tax and Devolved Taxes Administration (Scotland) Bill was introduced in the Scottish Parliament on 14 November 2023. This briefing provides background to the Bill and summarises some of the key proposals within it. View source webpage Found: "However , the equivalent UK legislation Part 2 section 19 of Finance Act 2001 does not appear to have |
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UK Emissions Trading Scheme Common Framework
Monday 31st July 2023 This briefing discusses the UK Emissions Trading Scheme Common Framework. The framework sets out how the UK and devolved governments will work together to exercise decision-making powers and responsibilities relating to the UK Emissions Trading Scheme. It also provides background information on the common frameworks programme. View source webpage Found: decision making on decisions relating to the elements of a UK-wide emissions trading scheme set out in Finance |
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Local Government Finance: Budget 2021-22 and provisional allocations to local
Friday 5th February 2021 This briefing focuses on both the overall local government budget for 2021-22, and the provisional allocations to local authorities. Another briefing has been published by SPICe, covering the overall Budget 2021-22. View source webpage Found: In the case of local government, under the Local Government Finance Act 19928, there is a requirement |
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Issue 13: EU-UK Future Relationship Negotiations
Friday 11th September 2020 Following the UK's departure from the EU, the negotiations to determine the future relationship began on 2 March 2020. Over the course of the negotiations, SPICe will publish briefings outlining the key events, speeches and documents published. This briefing describes what happened in Round 8, as well as the Prime Minister's timetable for a deal by 15 October and the dispute View source webpage Found: Members here, many of whom would have been in this House when we passed the Finance Act 2013, that that |
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Local Government Finance: Budget 2020-21 and provisional allocations to local
Friday 14th February 2020 This briefing focuses on both the overall local government budget for 2020-21, and the provisional allocations to local authorities. Another briefing has been published by SPICe, covering the overall Budget 2020-21. View source webpage Found: In the case of local government, under the Local Government Finance Act 1992 , there is a requirement |
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Non-Domestic Rates (Scotland) Bill: consideration prior to Stage 3
Friday 24th January 2020 This briefing provides a summary of parliamentary scrutiny of the Non-Domestic Rates (Scotland) Bill prior to Stage 3 proceedings, which are scheduled to take place on 4 February 2020. It is designed to provide a summary of the main issues associated with the Bill during its passage so far, and amendments made at Stage 2. It does not provide a comprehensive discussion of all the View source webpage Found: non-domestic rates to local authorities (through the repeal of Section 1 10 of the Local Government Finance |
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Devolved social security powers: progress and plans
Friday 10th May 2019 This briefing provides an update on the devolution of certain aspects of social security, primarily following the Scotland Act 2016. By 2024 Social Security Scotland is expected to be delivering a range of social security provision including carer's and disability benefits. A separate briefing will provide further detail on individual benefits. This paper focuses on the timeline, View source webpage Found: CTR regulations are made under s.80 Local Government Finance Act 1992 . |
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EU Emissions Trading System
Friday 5th April 2019 This briefing provides an overview of the EU Emissions Trading System, a carbon pricing policy central to the EU's action climate change. It covers the history, present functioning and planned reform of the policy and explores the options available to the UK after Brexit. This briefing also provides an account of UK and Scottish government policy to date, and the perspectives of key View source webpage Found: W e remain concerned that the ‘No Deal’ carbon tax already provided for within the Finance Act 2019 ( |
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Scottish Government infrastructure investment
Tuesday 15th January 2019 Since 2007, Scottish Government-led infrastructure projects worth £11.1 billion have been completed. A further £3.7 billion of capital projects are currently under construction. This briefing looks at the profile of investment to date and what is currently in the pipeline. It also looks at how infrastructure is funded and how decisions are made relating to infrastructure plans. View source webpage Found: schemes were developed through secondary legislation under existing provisions of the Local Government Finance |
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UK Withdrawal from the European Union (Legal Continuity) (Scotland) Bill
Tuesday 6th March 2018 This briefing provides a summary of the key provisions in the UK Withdrawal from the European Union (Legal Continuity) (Scotland) Bill which was introduced in the Scottish Parliament on 27 February 2018. The briefing also provides details of the key differences between this Bill and the UK Government's European Union (Withdrawal) Bill. View source webpage Found: The instruments would be made using powers in the European Communities Act 1972 or section 56 of the Finance |
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Air Passenger Duty and Air Departure Tax - Highlands and Islands exemption
Thursday 12th October 2017 This is a short note on the Air Passenger Duty exemption for passengers departing from areas in the Scottish Highlands and Islands and the Scottish Government's intention to put in place a similar exemption under Air Departure Tax. View source webpage Found: Act 1994 provided for an air passenger duty to be charged on the carriage on a chargeable aircraft of |
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Air Departure Tax (Scotland) Bill: Consideration prior to Stage 3
Thursday 8th June 2017 This briefing summarises the main recommendations made by the Finance and Constitution Committee in its Stage 1 report and the Scottish Government response. It also looks at the key amendments passed at Stage 2 and considers the areas of debate where no amendments were passed. Stage 3 will take place on 20 June 2017. View source webpage Found: legislation to modify primary legislation, whereas current APD exemptions are specified in section 31 of the Finance |
| Scottish Parliamentary Debates |
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Aggregates Tax and Devolved Taxes Administration (Scotland) Bill: Stage 1
131 speeches (84,073 words) Tuesday 19th March 2024 - Committee Mentions: 1: Gibson, Kenneth (SNP - Cunninghame North) It is to do with section 130 of the Finance Act 2008, which has to do with debt management and is what - Link to Speech |
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Aggregates Tax and Devolved Taxes Administration (Scotland) Bill: Stage 1
225 speeches (97,355 words) Tuesday 12th March 2024 - Committee Mentions: 1: None Act 2008, which allows for offsetting of debts against credits across taxes. - Link to Speech 2: None When the Finance Act 2008 was introduced in the UK Parliament, section 130 was territorially limited - Link to Speech |
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Bankruptcy and Diligence (Scotland) Bill: Stage 1
75 speeches (130,169 words) Tuesday 6th February 2024 - Main Chamber Mentions: 1: Baker, Claire (Lab - Mid Scotland and Fife) The term is recognised in the Local Government Finance Act 1992, but we strongly suggest that it is stigmatising - Link to Speech |