Summer Finance Bill 2015: Report
Explanatory notes and TIINs for government amendments in the report stage of Finance Bill 2015.
Documents
Government amendment 1-7: banking companies: expenditure relating to compensation (Clause 18)application/pdfGovernment amendment 8: Relief for finance costs related to residential property businesses (Clause 24)application/pdfGovernment amendments 9-14: Personal allowance and the National Minimum Wage (Clauses 3 and 4)application/pdfGovernment amendments 17-30: banking companies: surcharge (Clause 17, schedule 3)application/pdfGovernment amendments 31-45: Enterprise Investment Scheme (Clause 25, schedule 5)application/pdfGovernment amendments 46-70: Venture capital trusts (Clause 26, schedule 6)application/pdfGovernment amendments 71-86: Carried interest (Clause 40) application/pdfGovernment amendments 87-88: Disguised investment management fees (Clause 41)application/pdfGovernment new Clause 4: EIS, VCTs etc: excluded activities application/pdfGovernment new Clause 5: Corporation tax instalment paymentsapplication/pdfGovernment new Clause 6: Carried interest and disguised investment management fees: "arise"application/pdfGovernment new Clause 8: Restitution interest payments application/pdf