Finance Bill 2014: Report stage
Explanatory notes for government amendments and new clauses at Report stage of Finance Bill 2014.
Documents
Government amendment 1-3: Right to appeal follower penalty (Clause 207)application/pdfGovernment amendments 44-66: Companies owned by employee-ownership trusts (Clause 283, Schedule 33)application/pdfGovernment new clause 4 and new schedule 3: Co-operative societiesapplication/pdfGovernment new clause 5 and new schedule 4: Tax relief for theatrical productionapplication/pdfGovernment new clause 6: Exclusion of incentivised electricity or heat generation activitiesapplication/pdfGovernment new clause 7: Stamp duty land tax: exercise of collective rights by tenants of flatsapplication/pdfGovernment new clause 13 and new schedule 5: Pension flexibility: further amendmentsapplication/pdfGovernment amendment 4: Removal of limitation period restriction for EU cases (Clause 291)application/pdfGovernment amendment 5-6: Air passenger duty – rates of duty from 1 April 2015 (Clause 73)application/pdfGovernment amendments 7-10: Employment related securities etc (Clause 49, Schedule 7)application/pdfGovernment amendments 11-14: Employee share schemes (Clause 48, Schedule 6)application/pdfGovernment amendments 15-41: Relief for investments in social enterprises (Clause 53, Schedules 9-10)application/pdf