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Finance Bill 2018-19: Report stage

Explanatory Notes and Tax Information and Impact Notes (TIINs) for government amendments and new clauses at Report Stage of Finance Bill 2018-19.

Last fetched 04 May 2026 · gov.uk

Documents

Amendments 2 and 3 to Clause 38, Schedule 15: Entrepreneurs’ Reliefapplication/pdf New clause 6 and new Schedule 1: Intangible fixed assets: restrictions on goodwill and certain other assetsapplication/pdf Amendments 4, 5, and 6: Intangible fixed assets: exceptions to degrouping charges etcapplication/pdf TIIN: Corporation Tax: reform of tax relief for goodwill amortisation in the corporate intangibles regimeapplication/pdf

At a glance

TypePolicy paper

First published21 Dec 2018

Last updated21 Dec 2018

Organisations

Topics

Government

Source

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