Finance Bill 2025-26: Report Stage
Explanatory Notes and Tax Information and Impact Note for government amendments in Report Stage of Finance Bill 2025-26.
Documents
Abolition of Lifetime Allowance — amendment of power to make further regulationsAmendment 14 to clause 24: umbrella companiesapplication/vnd.oasis.opendocument.textAmendments 15 to 17 to clause 63: tax to be charged on certain pension interestsapplication/vnd.oasis.opendocument.textAmendments 18 to 20 to clause 64: liability for tax on pension interestsapplication/vnd.oasis.opendocument.textAmendments 21 to 30 to clause 65: withholding of benefits and payment of tax by pension scheme administratorapplication/vnd.oasis.opendocument.textAmendments 31 to 33 to clause 66: connected amendments to Inheritance Tax Act 1984application/vnd.oasis.opendocument.textAmendments 34 to 47 to clause 67: connected amendments to income tax rulesapplication/vnd.oasis.opendocument.textAmendments 48 to 52 to clause 43 and schedule 3: non-resident, and previously non-domiciled individualsapplication/vnd.oasis.opendocument.textAmendments 54 to 66 to clause 62 and schedule 12: agricultural property relief and business property reliefapplication/vnd.oasis.opendocument.textNew clause 5: offshore income gainsapplication/vnd.oasis.opendocument.textNew clause 6: offshore income gains: savingsapplication/vnd.oasis.opendocument.textNew clause 7: Lifetime Allowance abolition — amendment of power to make further regulationsapplication/vnd.oasis.opendocument.text