Consultations & legislation
Autumn Finance Bill 2010: an informal consultation
12 July 2010
Purpose of consultation
The Government is taking steps to ensure that changes to the tax system receive adequate scrutiny. Accordingly, the Government is publishing draft legislation on technical tax measures, inherited from the previous government that are to be legislated in a Finance Bill to be introduced to Parliament in the autumn. The Government would welcome comments to ensure the legislation works as intended. We are not seeking comments on the policy.
Contacts
If you wish to comment on any of the draft legislation, please use the contact details provided at the end of each explanatory note.
If you have any comments on the consultation process for these measures, please email FBTeam@hmtreasury.gsi.gov.uk
Closing date
This consultation will close on 3 September 2010.
Documents
Each piece of draft legislation below is accompanied in the same document by a draft explanatory note. These are intended to assist the reader in understanding the legislation, but are not meant to be a comprehensive description of the legislation. So, where a section or part of a section does not seem to require any explanation or comment, none is given.
- Aggregates levy extension of northern ireland transitional tax credit (PDF 62KB)
- Asbestos compensation settlements (PDF 184KB)
- Capital gains tax private residence relief adult placement carers (PDF 76KB)
- Collection of income tax where sum deducted by payer (PDF 153KB)
- Company distributions (PDF 176KB)
- Consortium claims for group relief (PDF 186KB)
- Enterprise management incentives (PDF 152KB)
- Excise duties compliance checks (PDF 230KB)
- Film tax credit - unused losses (PDF 153KB)
- Financing costs and income of group companies (PDF 345KB)
- First-year allowances for zero-emission goods vehicles (PDF 201KB)
- Insurance business transfer schemes - non-profit fund transferred assets (PDF 88KB)
- Interest corporation tax and petroleum revenue tax (PDF 217KB)
- Landfill tax criteria for determining material to be subject to lower rate (PDF 161KB)
- Long cigarettes (PDF 79KB)
- Non-business use of business assets etc. (PDF 193KB)
- Payments to special guardians and those in receipt of residence orders (PDF 158KB)
- Penalties for failure to make returns etc. (PDF 214KB)
- Penalty for failure to make payments on time (PDF 264KB)
- Pension scheme under section 67 of pensions act 2008 (PDF 66KB)
- Postal services etc. (PDF 156KB)
- Qualifying care relief (PDF 196KB)
- Qualifying care relief - capital allowances (PDF 193KB)
- R&D relief for SMEs - removal of intellectual property condition (PDF 72KB)
- Real estate investment trusts - stock dividends (PDF 172KB)
- Recovery of overpaid tax stamp duty land tax and petroleum revenue tax (PDF 244KB)
- Reinvestment of ring fence assets - acquisition by member of group (PDF 147KB)
- Seafarers' earnings (PDF 152KB)
- Settlor to return excess repayment to trustees etc. (PDF 66KB)
- Supplies of aircraft etc. (PDF 151KB)
- Supplies of gas, heat or cooling (PDF 149KB)
- Venture capital schemes (PDF 215KB)
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