Finance Bill 2013: March to June 2013
Explanatory note for government amendment in Public Bill Committee of Finance Bill 2013.
Documents
Explanatory notes for Finance (No.2) Bill: 28 March 2013application/pdfCorporation tax loss relief: targeted loss buying rules – draft legislation, Explanatory Note and TIIN: 28 March 2013application/pdfGovernment amendments 110-124 - trusts with vulnerable beneficiary, clause 213, schedule 42: 13 June 2013application/pdfGovernment new clause 4 – capital allowances, plant and machinery: 4 June 2013application/pdfGovernment amendments 21-22 – transfer of assets abroad: clause 26, schedule 10: 16 May 2013application/pdfGovernment amendments 23-38 – above the line credit for research and development: clause 34, schedule 14: 16 May 2013application/pdfGovernment amendments 39-49 – tax relief for video games development: clause 35, schedule 16 and 17: 16 May 2013application/pdfGovernment amendments 17-19 – tax advantaged employee share schemes schedule 2: 23 April 2013application/pdfLimit on income tax reliefs: draft guidance: 28 March 2013application/pdfModel decommissioning relief deed: 28 March 2013application/pdfReform of the stamp duty land tax transfer of right rules – draft guidance: 28 March 2013application/pdfRestrictions on losses and other amounts surrenderable as group relief by non-UK resident companies – technical note: 28 March 2013application/pdf