Information since 5 Oct 2024, 5:53 p.m.
| Parliamentary Debates |
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Finance Bill (Third sitting)
63 speeches (13,807 words) Committee stage: 3rd Sitting Thursday 30th January 2025 - Public Bill Committees HM Treasury Mentions: 1: James Murray (LAB - Ealing North) Thirdly, it amends the tables in schedule 9 to the Finance (No. 2) Act 2023 that are used by small producers - Link to Speech |
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Low and No-Tax Jurisdictions
23 speeches (11,347 words) Thursday 30th January 2025 - Lords Chamber HM Treasury Mentions: 1: Lord Sikka (Lab - Life peer) But the legislation was never implemented and was subsequently repealed by the Finance (No. 2) Act 2023 - Link to Speech |
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Finance Bill (First sitting)
82 speeches (14,648 words) Committee stage: 1st sitting Tuesday 28th January 2025 - Public Bill Committees HM Treasury Mentions: 1: James Wild (Con - North West Norfolk) As we heard from the Minister, clause 19 and schedule 4 amend the parts and schedules of the Finance (No. 2) Act - Link to Speech |
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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 changes) to those rules are taken into account in the provision made by Parts 3 and 4 of the Finance (No. 2) Act - Link to Speech 2: None that may be included in Finance Bills) provision may be made amending section 349(2) of the Finance (No. 2) Act - 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) Regulations 2024 https://www.legislation.gov.uk/uksi/2024/1009/pdfs/uksi_20241009_en.pdf and the Finance (No. 2) Act - 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: 2024/984 Electricity (Standards of Performance) (Amendment) Regulations 2024 S.I. 2024/1010 Finance (No. 2) Act |
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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. 2) Act |
| Secondary Legislation |
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Social Security (Contributions) (Amendment) Regulations 2025 These Regulations amend Schedule 4A (real time returns) of the Social Security (Contributions) Regulations 2001 (S.I. 2001/1004). Parliamentary Status - Text of Legislation - Made negative Laid: Tuesday 11th February - In Force: 6 Apr 2025 Found: Section 113(5) was amended by section 331(4) of the Finance (No. 2) Act 2023 (c. 30). (5)2021 c.26. |
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Excise Duties (Miscellaneous Amendments and Revocations) (Amendment) Regulations 2025 This instrument omits regulation 10 of the Excise Duties (Miscellaneous Amendments and Revocations) Regulations 2024. Parliamentary Status - Text of Legislation - Made negative Laid: Friday 7th February - In Force: 28 Feb 2025 Found: paragraph 2 of Schedule 8 to the Finance Act 1981 (c. 35) and paragraph 2 of Schedule 2 to the Finance (No. 2) Act |
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Designation of Special Tax Sites (East Midlands Investment Zone) Regulations 2025 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”) and Part 4 (stamp duty land tax) of the Finance Act 2003 (c. 14) (“FA 2003”). HM Treasury Parliamentary Status - Text of Legislation - Made negative Laid: Wednesday 5th February - In Force: 26 Feb 2025 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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MPs’, Senedd and Assembly Pension Schemes (Tax) Regulations 2025 These Regulations make provision for the tax treatment of changes to the benefits payable to members of Parliament, the Senedd and the Northern Ireland Assembly under their respective pension schemes. These changes are the result of rectification exercises, under which members' benefits change between final salary and career average methods of calculation. HM Treasury Parliamentary Status - Text of Legislation - Made negative Laid: Thursday 23rd January - In Force: 13 Feb 2025 Found: lifetime allowance charge(6), or (b)a charge to income tax arising by virtue of section 19 of the Finance (No. 2) Act |
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MPs', Senedd and Assembly Pension Schemes (Tax) Regulations 2025 These Regulations make provision for the tax treatment of changes to the benefits payable to members of Parliament, the Senedd and the Northern Ireland Assembly under their respective pension schemes. These changes are the result of rectification exercises, under which members' benefits change between final salary and career average methods of calculation. HM Treasury Parliamentary Status - Text of Legislation - Made negative Laid: Thursday 23rd January - In Force: 13 Feb 2025 Found: lifetime allowance charge(6), or (b)a charge to income tax arising by virtue of section 19 of the Finance (No. 2) Act |
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Social Security (Contributions) (Rates, Limits and Thresholds Amendments, National Insurance Funds Payments and Extension of Veteran's Relief) Regulations 2025 These Regulations amend the Social Security Contributions and Benefits Act 1992 (c. 4) and corresponding provisions in the Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7) (“the Acts”), the Social Security (Contributions) Regulations 2001 (S.I. 2001/1004) (“the Contributions Regulations”) and the National Insurance Contributions Act 2022 (c. 9) (“the NICA 2022”). The amendments have effect from 6th April 2025. HM Treasury Parliamentary Status - Text of Legislation - Draft affirmative Laid: Wednesday 15th January - In Force: Not stated Found: to the Transfer Order. (14)Section 12(2) was amended by paragraph 26 of Schedule 23 to the Finance (No.2) Act |
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Designation of Special Tax Sites (Anglesey 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 5th December - In Force: 23 Jan 2025 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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Customs (Miscellaneous Amendments) (No. 3) Regulations 2024 These Regulations make miscellaneous amendments to customs secondary legislation made under powers contained in the Taxation (Cross-border Trade) Act 2018 (c. 22) (“TCTA”). HM Treasury Parliamentary Status - Text of Legislation - Made negative Laid: Tuesday 3rd December - In Force: 24 Dec 2024 Found: has been amended by paragraph 15(c) of Schedule 19, and paragraph 1(5) of Schedule 20, to the Finance (No 2) Act |
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Excise Duties (Miscellaneous Amendments and Revocations) Regulations 2024 These Regulations make various amendments relating to excise duty. Parliamentary Status - Text of Legislation - Made negative Laid: Monday 2nd December - In Force: Not stated Found: section 7(1)(b) and (ba) and (1A) of the Tobacco Products Duty Act 1979(2); (c)section 1 of the Finance (No. 2) Act |
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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: exercise of the powers conferred by sections 81(1), 83(2) and (4), 88, and 118(1) to (3) of the Finance (No. 2) Act |
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Energy (Oil and Gas) Profits Levy (Energy Security Investment Mechanism) Regulations 2024 These Regulations specify how the average price of oil and the average price of gas over a reference period are to be calculated for the purposes of section 17A(1) of the Energy (Oil and Gas) Profits Levy Act 2022 (“the 2022 Act”), which provides for the circumstances in which the Energy Profits Levy will end early (the Energy Security Investment Mechanism). HM Treasury Parliamentary Status - Text of Legislation - Made negative Laid: Tuesday 19th November - In Force: 10 Dec 2024 Found: Sections 17A and 17B were inserted by section 19 of the Finance (No. 2) Act 2024 (c. 12). (2)See section |
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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: Treasury make the following Regulations in exercise of the powers conferred by section 349 of the Finance (No. 2) Act |
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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: connection with the removal of the lifetime allowance and the lifetime allowance charge by the Finance (No. 2) Act |
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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: 18 Nov 2024 Found: connection with the removal of the lifetime allowance and the lifetime allowance charge by the Finance (No. 2) Act |
| Bill Documents |
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Feb. 03 2025
Bill 171 2024-25 (as amended in Public Bill Committee) - large print Finance Bill 2024-26 Bill Found: Amendments) Regulations 2023 (S.I. 2023/64), and (j) paragraph 10 of the Schedule to the 10 Finance (No. 2) Act |
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Feb. 03 2025
Bill 171 2024-25 (as amended in Public Bill Committee) Finance Bill 2024-26 Bill Found: Amendments) Regulations 2023 (S.I. 2023/64), and (j) paragraph 10 of the Schedule to the Finance (No. 2) Act |
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Jan. 28 2025
Written evidence submitted by the Chartered Institute of Taxation - Clauses 19-22 (FB08) Finance Bill 2024-26 Written evidence Found: first tranche of implementation by the UK of the agreed G20-OECD Pillar Two framework, by Finance (No.2) Act |
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Jan. 22 2025
Bill 167 EN 2024-25 - large print Public Authorities (Fraud, Error and Recovery) Bill 2024-26 Explanatory Notes Found: power is broadly similar to the Child Maintenance Service’s power, under section 32A of the Finance (No. 2) Act |
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Jan. 22 2025
Bill 167 EN 2024-25 Public Authorities (Fraud, Error and Recovery) Bill 2024-26 Explanatory Notes Found: power is broadly similar to the Child Maintenance Service’s power, under section 32A of the Finance (No. 2) Act |
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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 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 (No. 2) Act |
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Nov. 07 2024
Bill 125 EN 2024-25 - large print Finance Bill 2024-26 Explanatory Notes Found: Paragraph 26 inserts a new section 181A to Finance (No.2) Act 2023. |
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Nov. 07 2024
Bill 125 EN 2024-25 Finance Bill 2024-26 Explanatory Notes Found: Paragraph 26 inserts a new section 181A to 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: Corporation Tax Act 2010 3 CTA 2010 5 Finance Act of that year 5 6 FA followed by a year Finance (No.2) Act |
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Oct. 30 2024
Budget Resolutions - large print (updated 1 November) Finance Bill 2024-26 Bill Found: carbon storage installations). 16.Pillar Two (Pillar Two territories etc) That— (1) The Finance (No. 2) Act |
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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: property (1) Section 272A of the Income Tax (Trading and Other Income) Act 2005 as amended by Finance (No. 2) Act |
| 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: has been amended by the Finance Act 2009, the Finance Act 2013, the Finance Act 2014 and the Finance (No. 2) Act |
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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: information gathering powers are affected, in relation to Border Force, by section 352 of the Finance (No. 2) Act |
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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: scheme, if applicable; (a) Section 228ZA was inserted by paragraph 10(1) of Schedule 4 to the Finance (No. 2) Act |
| Non-Departmental Publications - Open consultation |
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Jan. 28 2025
HM Revenue & Customs Source Page: Multinational Top-up Tax and Domestic Top-up Tax: Supplementary draft guidance Document: (webpage) Open consultation Found: This is set out in section 201 of Finance (No.2) Act 2023. |
| Non-Departmental Publications - Policy paper |
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Dec. 19 2024
HM Revenue & Customs Source Page: Finance Bill 2024-25: Public Bill Committee Document: (webpage) Policy paper Found: This clause and Schedule amend the Parts and Schedules of Finance (No.2) Act 2023 that implement the |
| Non-Departmental Publications - News and Communications |
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Oct. 15 2024
Upper Tribunal (Tax and Chancery Chamber) Source Page: THE KING (on the application of) (1) FLUID SYSTEMS TECHNOLOGIES (SCOTLAND) LIMITED (2) LONDON FLUID SYSTEM TECHNOLOGIES LIMITED (3) AIREDALE CHEMICAL COMPANY LIMITED v THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS [2024] UKUT 00322 (TCC) Document: THE KING (on the application of) (1) FLUID SYSTEMS TECHNOLOGIES (SCOTLAND) LIMITED (2) LONDON FLUID SYSTEM TECHNOLOGIES LIMITED (3) AIREDALE CHEMICAL COMPANY LIMITED v The Commissioners of His Majesty’s Revenue and Customs (PDF) News and Communications Found: previously settled by agreement with HMRC to avoid the application of the Loan Charge legislation (Finance (No. 2) Act |
| Draft Secondary Legislation |
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The Social Security (Contributions) (Rates, Limits and Thresholds Amendments, National Insurance Funds Payments and Extension of Veteran's Relief) Regulations 2025 These Regulations amend the Social Security Contributions and Benefits Act 1992 (c. 4) and corresponding provisions in the Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7) (“the Acts”), the Social Security (Contributions) Regulations 2001 (S.I. 2001/1004) (“the Contributions Regulations”) and the National Insurance Contributions Act 2022 (c. 9) (“the NICA 2022”). The amendments have effect from 6th April 2025. HM Treasury Found: to the Transfer Order. (14)Section 12(2) was amended by paragraph 26 of Schedule 23 to the Finance (No.2) Act |
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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: connection with the removal of the lifetime allowance and the lifetime allowance charge by the Finance (No. 2) Act |