Information since 7 Jul 2024, 7:19 a.m.
| Parliamentary Debates |
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Budget Resolutions
280 speeches (48,171 words) Wednesday 6th November 2024 - Commons Chamber Department for Business and Trade Mentions: 1: None (No. 2) Act 2023 to add a reference to the OECD Crypto-Asset Reporting Framework (published in 2022) - Link to Speech |
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Draft Pensions (Abolition of Lifetime Allowance Charge etc) (No. 3) Regulations 2024
7 speeches (1,057 words) Tuesday 5th November 2024 - General Committees HM Treasury Mentions: 1: Tulip Siddiq (Lab - Hampstead and Highgate) The Finance (No. 2) Act 2023 removed the lifetime allowance charge; this was done to incentivise those - Link to Speech |
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Independent Film Tax Credit
1 speech (412 words) Wednesday 9th October 2024 - Written Statements Department for Science, Innovation & Technology Mentions: 1: Chris Bryant (Lab - Rhondda and Ogmore) Film) Regulations 2024 https://www.legislation.gov.uk/uksi/2024/1009/pdfs/uksi_20241009_en.pdf and the Finance - Link to Speech |
| Select Committee Documents |
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Friday 1st November 2024
Report - Third Report - 10 Statutory Instruments Reported Statutory Instruments (Joint Committee) Found: 2024 S.I. 2024/984 Electricity (Standards of Performance) (Amendment) Regulations 2024 S.I. 2024/1010 Finance |
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Thursday 31st October 2024
Correspondence - Letter from Rt Hon Lisa Nandy MP, Secretary of State for Culture, Media and Sport, regarding Independent Film Tax Credit, dated 9 October 2024 Culture, Media and Sport Committee Found: Both the Corporation Tax (Certification as Low -Budget Film) Regulations 2024 and the Finance (No. |
| Secondary Legislation |
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Alcoholic Products (Excise Duty) (Amendment) Regulations 2024 These Regulations make amendments to the Alcoholic Products (Excise Duty) Regulations 2023 (“AP(ED)R 2023”) to provide for a single excise duty system for alcoholic products generally, consolidating and replacing the various systems used for individual alcoholic products. Parliamentary Status - Text of Legislation - Made negative Laid: Tuesday 19th November - In Force: 1 Feb 2025 Found: in exercise of the powers conferred by sections 81(1), 83(2) and (4), 88, and 118(1) to (3) of the Finance |
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Platform Operators (Due Diligence and Reporting Requirements) (Amendment) Regulations 2024 These Regulations amend the Platform Operators (Due Diligence and Reporting Requirements) Regulations 2023. Those Regulations make provision implementing the OECD (2020), Model Rules for Reporting by Platform Operators with respect to Sellers in the Sharing and Gig Economy, OECD, Paris and the OECD (2021), Model Reporting Rules for Digital Platforms: Optional Module for Sale of Goods, OECD, Paris (together the “model rules”). HM Treasury Parliamentary Status - Text of Legislation - Made negative Laid: Monday 4th November - In Force: 25 Nov 2024 Found: 2024The Treasury make the following Regulations in exercise of the powers conferred by section 349 of the Finance |
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Designation of Special Tax Sites (Celtic Freeport) Regulations 2024 These Regulations designate areas, known as “special tax sites”, as special areas for the purposes of Parts 2 (plant and machinery allowances) and 2A (structures and buildings allowances) of the Capital Allowances Act 2001 (c. 2) (“CAA 2001”). HM Treasury Parliamentary Status - Text of Legislation - Made negative Laid: Thursday 17th October - In Force: 26 Nov 2024 Found: Section 113 was amended by section 331 of, and paragraph 19 of Schedule 23 to, the Finance (No. 2) Act |
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Pensions (Abolition of Lifetime Allowance Charge etc) (No. 2) Regulations 2024 These Regulations amend and modify primary and secondary legislation to make further consequential provision in connection with the removal of the lifetime allowance and the lifetime allowance charge by the Finance (No. 2) Act 2023 (c. 30) and the Finance Act 2024 (c. 3). HM Treasury Parliamentary Status - Text of Legislation - Made negative Laid: Wednesday 9th October - In Force: 18 Nov 2024 Found: (No. 2) Act 2023 (c. 30) and the Finance Act 2024 (c. 3). |
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Corporation Tax (Certification as Low-Budget Film) Regulations 2024 These Regulations make provision in connection with section 1179DJA of the Corporation Tax Act 2009 (c. 4) (“the 2009 Act”), which is concerned with the provision of additional relief for low-budget films with a specified UK connection. Parliamentary Status - Text of Legislation - Made negative Laid: Wednesday 9th October - In Force: 30 Oct 2024 Found: Section 1179DJA was inserted by section 14(2) of the Finance (No. 2) Act 2024 (c. 12). (2)Under section |
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Pensions (Abolition of Lifetime Allowance Charge etc) (No. 3) Regulations 2024 These Regulations amend Schedules 29 and 36 to the Finance Act 2004 (“FA 2004”) and subordinate legislation to make further consequential provision in connection with the removal of the lifetime allowance and the lifetime allowance charge by the Finance (No. 2) Act 2023 (c. 30) and the Finance Act 2024 (c. 3). HM Treasury Parliamentary Status - Text of Legislation - Draft affirmative Laid: Monday 7th October - In Force: Not stated Found: provision in connection with the removal of the lifetime allowance and the lifetime allowance charge by the Finance |
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Research and Development Relief (Information Requirements etc.) Regulations 2024 These Regulations amend the Relief for Research and Development (Content of Claim Notifications, Additional Information Requirements and Miscellaneous Amendments) Regulations 2023 to restate the information that has to be provided by a company claiming relief from corporation tax in respect of expenditure on research and development (“R&D”). The changes they make reflect significant reforms to the R&D regime made by Schedule 1 to the Finance Act 2024. The Regulations also: Parliamentary Status - Text of Legislation - Made negative Laid: Wednesday 11th September - In Force: 2 Oct 2024 Found: Paragraph 83EA of Schedule 18 was inserted by paragraph 13 of Schedule 1 to the Finance (No. 2) Act 2023 |
| Parliamentary Research |
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The creative industries tax reliefs: Policy and development - CBP-10093
Sep. 05 2024 Found: Provision for this was made in sections 16 to 18 of the Finance (No. 2) Act 2024 . |
| Bill Documents |
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Nov. 14 2024
Autumn Budget 2024 and Finance Bill 2024-25 Finance Bill 2024-26 Briefing papers Found: Pillar Two (Pillar Two territories etc) ( 10 ) That— (1) The Finance (No. 2) Act 2023 is amended |
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Nov. 07 2024
Bill 125 EN 2024-25 - large print Finance Bill 2024-26 Explanatory Notes Found: Paragraph 28 amends section 183 Finance (No.2) Act 2023. |
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Nov. 07 2024
Bill 125 2024-25 (as introduced) - large print Finance Bill 2024-26 Bill Found: 2009 Corporation Tax Act 2010 3 CTA 2010 5 Finance Act of that year 5 6 FA followed by a year Finance |
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Nov. 07 2024
Bill 125 2024-25 (as introduced) Finance Bill 2024-26 Bill Found: Amendments) Regulations 2023 (S.I. 2023/64), and (j) 35paragraph 10 of the Schedule to the Finance |
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Nov. 07 2024
Bill 125 EN 2024-25 Finance Bill 2024-26 Explanatory Notes Found: Paragraph 28 amends section 183 Finance (No.2) Act 2023. |
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Oct. 30 2024
Budget Resolutions - large print (updated 1 November) Finance Bill 2024-26 Bill Found: (No. 2) Act 2023 is amended as follows |
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Oct. 30 2024
Budget Resolutions (updated 1 November) Finance Bill 2024-26 Bill Found: Pillar Two (Pillar Two territories etc) ( 10 ) That— (1) The Finance (No. 2) Act 2023 is amended |
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Oct. 29 2024
Written evidence submitted by iHOWZ (RRB31) Renters' Rights Bill 2024-26 Written evidence Found: residential property (1) Section 272A of the Income Tax (Trading and Other Income) Act 2005 as amended by Finance |
| Department Publications - Consultations |
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Wednesday 30th October 2024
Ministry of Housing, Communities and Local Government Source Page: Consultation on future social housing rent policy Document: (PDF) Found: Section 23 has been amended by the Finance Act 2009, the Finance Act 2013, the Finance Act 2014 and the Finance |
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Thursday 10th October 2024
Home Office Source Page: Investigatory Powers (Amendment) Act 2024: codes of practice and notices regulations Document: (PDF) Found: supervisory information gathering powers are affected, in relation to Border Force, by section 352 of the Finance |
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Tuesday 8th October 2024
Department for Work and Pensions Source Page: The Occupational Pension Schemes (Collective Money Purchase Schemes) (Extension to Unconnected Multiple Employer Schemes and Miscellaneous Provisions) Regulations 2025 Document: (PDF) Found: receiving scheme, if applicable; (a) Section 228ZA was inserted by paragraph 10(1) of Schedule 4 to the Finance |
| Non-Departmental Publications - Open consultation |
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Sep. 12 2024
HM Revenue & Customs Source Page: Multinational Top-up Tax and Domestic Top-up Tax - further draft guidance Document: (webpage) Open consultation Found: This is set out in sections 128 of Finance (No.2) Act 2023. |
| Non-Departmental Publications - Guidance and Regulation |
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Aug. 07 2024
HM Revenue & Customs Source Page: Motor and heating fuels general information and accounting for excise duty and VAT (Excise Notice 179) Document: Motor and heating fuels general information and accounting for excise duty and VAT (Excise Notice 179) (webpage) Guidance and Regulation Found: requirement to pay any duty with which the goods become chargeable is to take effect — section 1 of Finance |
| Non-Departmental Publications - Policy paper |
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Jul. 29 2024
HM Revenue & Customs Source Page: Pillar 2: transitional country-by-country reporting safe harbour anti-arbitrage rule Document: (webpage) Policy paper Found: This clause introduces Paragraph 6A and 6B to Schedule 16, Part 2, Finance (No.2) Act 2023, which adjust |
| Draft Secondary Legislation |
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The Pensions (Abolition of Lifetime Allowance Charge etc) (No. 3) Regulations 2024 These Regulations amend Schedules 29 and 36 to the Finance Act 2004 (“FA 2004”) and subordinate legislation to make further consequential provision in connection with the removal of the lifetime allowance and the lifetime allowance charge by the Finance (No. 2) Act 2023 (c. 30) and the Finance Act 2024 (c. 3). HM Treasury Found: provision in connection with the removal of the lifetime allowance and the lifetime allowance charge by the Finance |