Policy paper

Finance Bill 2013: June to July 2013

Information on and documents supporting the passage of Finance Bill 2013 between June and July 2013.

• From: HM Treasury, HM Revenue & Customs and The Rt Hon George Osborne
• Published: 24 July 2013
• Last updated: 25 July 2013 바카라 사이트� See all updates

This was published under the 2010 to 2015 Conservative and Liberal Democrat coalition government

Documents

PDF, 133 KB, 7 pages

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Details

This page sets out information on and documents supporting the passage of Finance Bill 2013 between June and July 2013.

26 June 2013

The government tabled new clauses and amendments for Report.

New clause 7 will have effect on and from 26 June 2013. It is accompanied by an explanatory note and a Tax Information and Impact Note (TIIN):

• 바카라 사이트 new clause 7 바카라 사이트� Restrictions on interim payments in proceedings relating to taxation matters

Other new clauses tabled are accompanied, as applicable, by an explanatory note, a TIIN and a technical note:

• 바카라 사이트 new clause 4 new schedule 1, and new clause 5 new schedule 2 바카라 사이트� Transfer of Deductions; and Restrictions on buying capital allowances
• 바카라 사이트 new clause 6 바카라 사이트� High quality liquid assets

Amendments are accompanied by an explanatory note and, where the impacts have changed, a TIIN:

• 바카라 사이트 amendments 1-7 바카라 사이트� Election to be treated as domiciled in the United Kingdom: clause 175
• 바카라 사이트 amendments 8-16 바카라 사이트� Tax advantaged employee share schemes: clause 14 schedule 2
• 바카라 사이트 amendments 17-29 바카라 사이트� Qualifying insurance policies: clause 25 schedule 9
• 바카라 사이트 amendments 30-34 바카라 사이트� Real estate investment trusts: UK REITs which invest in other UK REITs: clause 38 schedule 18
• 바카라 사이트 amendments 35-51 바카라 사이트� Treatment of liabilities for inheritance tax purposes: clause 174 schedule 34

3 July 2013

The Commercial Secretary to the Treasury, Lord Deighton, issued a Written Ministerial Statement to confirm that the provisions of the Finance Bill are compatible with the Convention rights.

on the Parliament website

17 July 2013

Following agreement by both Houses on the text of the Bill, it received Royal Assent. The Bill is now an Act of Parliament.

on legislation.gov.uk

Published 24 July 2013

Last updated 25 July 2013 + show all updates

1. 25 July 2013

   added: 17 July 2013 Following agreement by both Houses on the text of the Bill, it received Royal Assent. The Bill is now an Act of Parliament.

2. 24 July 2013

   First published.

3. 24 July 2013

   added Lord Deighton's Written Ministerial Statement to confirm that the provisions of the Finance Bill are compatible with the Convention rights