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 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/pdfGovernment new clause 1 new schedule 1: Oil and gas contractors: ring-fenced trade etcapplication/pdfGovernment new clause 2: Determination of beneficial entitlement for purposes of Group Reliefapplication/pdfGovernment amendments 42-43: Business premises renovation allowance (Clause 61) and Government New Clause 3 and New Schedule 2: General block exemption regulationapplication/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/pdf