Finance Act 2018 - Alert Sample

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Information since 5 Oct 2024, 8:50 p.m.

Finance Act 2018 mentioned

Parliamentary Debates
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) multinationals and how far the UK’s measures have been effective in tackling that.Section 122 of the Finance Act - Link to Speech 2: Baroness Neville-Rolfe (Con - Life peer) Provision to this effect was included in the Finance Act 2023 and further provisions were included in - Link to Speech
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) arising in low-tax jurisdictions.The multinational and domestic tax top-ups were introduced in the Finance Act - Link to Speech 2: James Wild (Con - North West Norfolk) so we support the clause.The ORIP rules were a short-term, unilateral measure introduced in the Finance Act - Link to Speech
Non-Domestic Rating (Multipliers and Private Schools) Bill 89 speeches (18,115 words) Report stage Wednesday 15th January 2025 - Commons Chamber Ministry of Housing, Communities and Local Government Mentions: 1: Jim McMahon (LAB - Oldham West, Chadderton and Royton) wide-ranging powers for discretionary rate relief as set out in section 47 of the Local Government Finance Act - Link to Speech

Select Committee Documents
Wednesday 19th February 2025 Written Evidence - Labour Land Campaign FSF0035 - The Funding and Sustainability of Local Government Finance The Funding and Sustainability of Local Government Finance - Housing, Communities and Local Government Committee Found: 1931, under the leadership of Ramsay MacDonald, it put LVT on the Statute Book as part of the Finance Act
Wednesday 19th February 2025 Written Evidence - Centre for Urban and Regional Development Studies (CURDS), Newcastle University FSF0006 - The Funding and Sustainability of Local Government Finance The Funding and Sustainability of Local Government Finance - Housing, Communities and Local Government Committee Found: publicly to issue this report if the situation dictates in accordance with the Local Government Finance Act
Wednesday 19th February 2025 Written Evidence - NAVCA (National Association for Voluntary and Community Action) FSF0014 - The Funding and Sustainability of Local Government Finance The Funding and Sustainability of Local Government Finance - Housing, Communities and Local Government Committee Found: Consider urgent amendments to, or replacement of, the Local Government Finance Act (1988) which may
Wednesday 19th February 2025 Written Evidence - Nottingham Trent University, Nottingham Trent University, Nottingham Trent University, Nottingham Trent University, and Nottingham Trent University FSF0028 - The Funding and Sustainability of Local Government Finance The Funding and Sustainability of Local Government Finance - Housing, Communities and Local Government Committee Found: The issuance of Section 114 notices under the Local Government Finance Act 1988 highlights when an LA
Wednesday 19th February 2025 Written Evidence - Ministry of Housing, Communities and Local Government FSF0008 - The Funding and Sustainability of Local Government Finance The Funding and Sustainability of Local Government Finance - Housing, Communities and Local Government Committee Found: Under the current statutory framework, section 114 of the Local Government Finance Act 1988 and section
Tuesday 21st January 2025 Written Evidence - The Association of Directors of Children’s Services Ltd. (ADCS) CSC0164 - Children’s social care Children’s social care - Education Committee Found: A total of 14 LAs have issued a Section 114 Notice since the Local Government Finance Act 1988 became
Friday 17th January 2025 Report - Fourth Report of Session 2024-25 - 1 Statutory Instrument Reported Statutory Instruments (Select Committee) Found: Title S.I. 2024/1321 The Local Government Finance Act 1988 (Calculation of Small Business Non-Domestic

Written Answers
Blood: Contamination Asked by: Leigh Ingham (Labour - Stafford) Tuesday 4th February 2025 Question to the HM Treasury: To ask the Chancellor of the Exchequer, if she will make an assessment of the potential merits of ensuring that compensation payments for victims of the infected blood scandal are not subject to Inheritance Tax in circumstances where payments are transferred to a deceased victim’s next of kin and then passed on again to the next of kin's benefactors in a will. Answered by James Murray - Exchequer Secretary (HM Treasury) Infected Blood compensation payments are relieved from inheritance tax under Schedule 15 of the Finance Act 2020. This is applied to the estate of the recipient of the compensation payment. Where these payments are subsequently inherited, they become part of the beneficiary’s estate and are subject to standard inheritance tax rules, in line with normal practice for compensation schemes. This ensures victims receive full compensation without tax burdens whilst maintaining fairness in the tax system and protecting the public finances.
Private Education: Business Rates Asked by: David Simmonds (Conservative - Ruislip, Northwood and Pinner) Friday 24th January 2025 Question to the HM Treasury: To ask the Chancellor of the Exchequer, pursuant to the Answer of 12 December 2024 to Question 17827 on Private Education: Business Rates, what estimate she has made of the number of independent schools which receive discretionary business rate relief from their local authority to top up the 80% mandatory charitable rate relief; and if she will make an assessment of the potential impact of the removal of mandatory charitable relief on funding by local authorities of discretionary rate relief for independent schools. Answered by James Murray - Exchequer Secretary (HM Treasury) Under the existing discretionary relief powers provided by the Local Government Finance Act 1988 local authorities are permitted to award relief of any level to any ratepayers, where they feel it reasonable to do so and it is in the interest of local council taxpayers. Existing discretionary relief powers are provided by the Local Government Finance Act 1988 and will be unaffected by the ending of charitable rate relief for private schools Central Government does not collect data on specific recipients of discretionary relief.
Orchestras: Tax Allowances Asked by: Rachel Blake (Labour (Co-op) - Cities of London and Westminster) Thursday 16th January 2025 Question to the HM Treasury: To ask the Chancellor of the Exchequer, what assessment her Department has made of the potential impact of changes to Orchestra Tax Relief from 1 April 2024 on the promotion of UK orchestras. Answered by James Murray - Exchequer Secretary (HM Treasury) The government recognises the value of the UK’s world-leading creative industries and arts sectors. On 1 April 2024, several administrative changes to Orchestra Tax Relief took effect, following legislation being passed in Finance Act 2024. In accordance with standard practice, HMRC published a tax information and impact note about the legislation, which can be accessed at: https://www.gov.uk/government/publications/creative-industry-tax-reliefs-administrative-changes/administrative-changes-to-the-creative-industry-tax-reliefs As set out in the note, the administrative changes are expected to have a negligible impact on businesses claiming the creative tax reliefs.
Pensions: Fraud Asked by: James McMurdock (Reform UK - South Basildon and East Thurrock) Wednesday 15th January 2025 Question to the HM Treasury: To ask the Chancellor of the Exchequer, how many individuals suspected of being victims of pension fraud have been investigated for tax penalties by HMRC in the last 12 months. Answered by James Murray - Exchequer Secretary (HM Treasury) Registered pension schemes in the UK benefit from generous tax reliefs, estimated to be £70.6 billion in 2022-23. HMRC’s role is to administer these reliefs as well as undertake compliance checks to ensure that taxpayers are paying the correct amount of tax at the right time. HMRC charges penalties to encourage compliance with tax obligations and does not open investigations with a view to charging penalties. Where inaccuracies are identified as part of a compliance check, penalties may be charged under Schedule 24 of Finance Act 2007. HMRC does not hold the data requested, HMRC consider the correct response for each taxpayer’s case based on the unique set of facts they present.
Housing: Pylons Asked by: Kevin Hollinrake (Conservative - Thirsk and Malton) Wednesday 15th January 2025 Question to the Ministry of Housing, Communities and Local Government: To ask the Secretary of State for Housing, Communities and Local Government, what guidance her Department issues on whether the erection of an electricity pylon close to a dwelling is a material consideration in relation to the current valuation and council tax dwelling of a property. Answered by Jim McMahon - Minister of State (Housing, Communities and Local Government) The erection of a new electricity pylon close to a dwelling (property) will give the owner or occupier the right to submit a proposal (formal challenge) to alter the Council Tax list. The proposal can be made if they believe there has been a “material reduction” in the value of the dwelling due to “any change in the physical state of the dwelling’s locality”. Material reduction is defined in section 87 part 10 of the Local Government Finance Act 1992. Forms and guidance for making a proposal can be found on gov.uk here.

Written Answers

Blood: Contamination
Asked by: Leigh Ingham (Labour - Stafford)
Tuesday 4th February 2025

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, if she will make an assessment of the potential merits of ensuring that compensation payments for victims of the infected blood scandal are not subject to Inheritance Tax in circumstances where payments are transferred to a deceased victim’s next of kin and then passed on again to the next of kin's benefactors in a will.

Answered by James Murray - Exchequer Secretary (HM Treasury)

Infected Blood compensation payments are relieved from inheritance tax under Schedule 15 of the Finance Act 2020. This is applied to the estate of the recipient of the compensation payment. Where these payments are subsequently inherited, they become part of the beneficiary’s estate and are subject to standard inheritance tax rules, in line with normal practice for compensation schemes.

This ensures victims receive full compensation without tax burdens whilst maintaining fairness in the tax system and protecting the public finances.

Private Education: Business Rates
Asked by: David Simmonds (Conservative - Ruislip, Northwood and Pinner)
Friday 24th January 2025

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, pursuant to the Answer of 12 December 2024 to Question 17827 on Private Education: Business Rates, what estimate she has made of the number of independent schools which receive discretionary business rate relief from their local authority to top up the 80% mandatory charitable rate relief; and if she will make an assessment of the potential impact of the removal of mandatory charitable relief on funding by local authorities of discretionary rate relief for independent schools.

Answered by James Murray - Exchequer Secretary (HM Treasury)

Under the existing discretionary relief powers provided by the Local Government Finance Act 1988 local authorities are permitted to award relief of any level to any ratepayers, where they feel it reasonable to do so and it is in the interest of local council taxpayers.

Existing discretionary relief powers are provided by the Local Government Finance Act 1988 and will be unaffected by the ending of charitable rate relief for private schools

Central Government does not collect data on specific recipients of discretionary relief.

Orchestras: Tax Allowances
Asked by: Rachel Blake (Labour (Co-op) - Cities of London and Westminster)
Thursday 16th January 2025

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment her Department has made of the potential impact of changes to Orchestra Tax Relief from 1 April 2024 on the promotion of UK orchestras.

Answered by James Murray - Exchequer Secretary (HM Treasury)

The government recognises the value of the UK’s world-leading creative industries and arts sectors.

On 1 April 2024, several administrative changes to Orchestra Tax Relief took effect, following legislation being passed in Finance Act 2024.

In accordance with standard practice, HMRC published a tax information and impact note about the legislation, which can be accessed at: https://www.gov.uk/government/publications/creative-industry-tax-reliefs-administrative-changes/administrative-changes-to-the-creative-industry-tax-reliefs

As set out in the note, the administrative changes are expected to have a negligible impact on businesses claiming the creative tax reliefs.

Pensions: Fraud
Asked by: James McMurdock (Reform UK - South Basildon and East Thurrock)
Wednesday 15th January 2025

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, how many individuals suspected of being victims of pension fraud have been investigated for tax penalties by HMRC in the last 12 months.

Answered by James Murray - Exchequer Secretary (HM Treasury)

Registered pension schemes in the UK benefit from generous tax reliefs, estimated to be £70.6 billion in 2022-23. HMRC’s role is to administer these reliefs as well as undertake compliance checks to ensure that taxpayers are paying the correct amount of tax at the right time. HMRC charges penalties to encourage compliance with tax obligations and does not open investigations with a view to charging penalties. Where inaccuracies are identified as part of a compliance check, penalties may be charged under Schedule 24 of Finance Act 2007.

HMRC does not hold the data requested, HMRC consider the correct response for each taxpayer’s case based on the unique set of facts they present.

Housing: Pylons
Asked by: Kevin Hollinrake (Conservative - Thirsk and Malton)
Wednesday 15th January 2025

Question to the Ministry of Housing, Communities and Local Government:

To ask the Secretary of State for Housing, Communities and Local Government, what guidance her Department issues on whether the erection of an electricity pylon close to a dwelling is a material consideration in relation to the current valuation and council tax dwelling of a property.

Answered by Jim McMahon - Minister of State (Housing, Communities and Local Government)

The erection of a new electricity pylon close to a dwelling (property) will give the owner or occupier the right to submit a proposal (formal challenge) to alter the Council Tax list. The proposal can be made if they believe there has been a “material reduction” in the value of the dwelling due to “any change in the physical state of the dwelling’s locality”. Material reduction is defined in section 87 part 10 of the Local Government Finance Act 1992.

Forms and guidance for making a proposal can be found on gov.uk here.

Secondary Legislation
Non-Domestic Rating (Designated Areas) Regulations 2025 These Regulations designate areas in England (“designated areas”) for the purpose of paragraph 39(1) of Schedule 7B to the Local Government Finance Act 1988 (“the 1988 Act”) (local retention of non-domestic rates). They provide rules for calculating in respect of a billing authority in England all or part of whose area falls within a designated area— Parliamentary Status - Text of Legislation - Made negative Laid: Thursday 20th February - In Force: 1 Apr 2025 Found: powers conferred by section 143(1) of, and paragraph 39 of Schedule 7B to, the Local Government Finance Act
Income and Corporation Taxes (Electronic Communications) (Amendment) Regulations 2025 These Regulations amend the Income and Corporation Taxes (Electronic Communications) Regulations 2003 (“the 2003 Regulations”). Parliamentary Status - Text of Legislation - Made negative Laid: Tuesday 18th February - In Force: 11 Mar 2025 Found: Customs make the following Regulations in exercise of the powers conferred by section 132 of the Finance Act
Education (Student Fees, Awards and Support) (Amendment)Regulations 2025 These Regulations, which apply in England only, amend various instruments relating to financial support for students. Department for Education Parliamentary Status - Text of Legislation - Made negative Laid: Thursday 13th February - In Force: 6 Mar 2025 Found: 236 of Schedule 6 to the Income Tax (Earnings and Pensions) Act 2003 (c. 1), section 147 of the Finance Act
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: this paragraph “freeport” and “investment zone” have the meanings given in section 113(5) of the Finance Act
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: Relevant amendments were made to section 93 by paragraph 2 of Schedule 8 to the Finance Act 1981 (c.
Non-Domestic Rating (Levy and Safety Net) (Amendment) Regulations 2025 These Regulations amend the Non-Domestic Rating (Levy and Safety Net) Regulations 2013 (S.I. 2013/737) (“the 2013 Regulations”). The 2013 Regulations are part of the system for the local retention of non-domestic rates established by Schedule 7B to the Local Government Finance Act 1988. They make provision for calculating whether the Secretary of State is required to make a safety net payment to a billing authority or a major precepting authority and whether such an authority is required to make a levy payment to the Secretary of State. Parliamentary Status - Text of Legislation - Draft affirmative Laid: Thursday 6th February - In Force: Not stated Found: Draft Regulations laid before Parliament under section 143(9D) of the Local Government Finance Act 1988
Valuation Tribunal for England (Membership and Transitional Provisions) (Amendment) Regulations 2025 These regulations amend regulation 5(1)(a) of the Valuation Tribunal for England (Membership and Transitional Provisions) Regulations 2009 (S.I. 2009/2267) to change the age at which a person will be disqualified from membership of the Valuation Tribunal for England from 72 to 75. A full impact assessment has not been produced for this instrument as no, or no significant, impact on the private, voluntary or public sector is foreseen. Parliamentary Status - Text of Legislation - Made negative Laid: Thursday 6th February - In Force: 1 Apr 2025 Found: the powers conferred by paragraphs A19(1) and A19(2)(b) of Schedule 11 to the Local Government Finance Act
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: 2025The Treasury make these Regulations in exercise of the powers conferred by section 113 of the Finance Act
Industrial Training Levy (Construction Industry Training Board) Order 2025 This Order gives effect to levy proposals of the Construction Industry Training Board (“the Board”) which were submitted to the Secretary of State for Education under section 11 of the Industrial Training Act 1982 (c. 10) (“the Act”). Department for Education Parliamentary Status - Text of Legislation - Draft affirmative Laid: Wednesday 5th February - In Force: Not stated Found: respect of the base period. (2) “Contract payment” has the meaning given to it by section 60 of the Finance Act
Double Taxation Relief and International Tax Enforcement (Belarus) (Revocation) Order 2025 This Order revokes The Double Taxation Relief and International Tax Enforcement (Belarus) Order 2018 (“the 2018 Order”). The 2018 Order gave effect to arrangements between the United Kingdom and the Republic of Belarus with a view to affording relief from double taxation. Parliamentary Status - Text of Legislation - Draft affirmative Laid: Monday 3rd February - In Force: Not stated Found: Draft Order laid before the House of Commons under section 173(7) of the Finance Act 2006 and section
Double Taxation Relief (Russian Federation) (Revocation) Order 2025 This Order revokes the Double Taxation Relief (Taxes on Income) (Russian Federation) Order 1994 (“the 1994 Order”). The 1994 Order gave effect to arrangements between the United Kingdom and the Russian Federation with a view to affording relief from double taxation. Parliamentary Status - Text of Legislation - Draft affirmative Laid: Monday 3rd February - In Force: Not stated Found: (1)2010 c. 8. (2)Section 2 was amended by section 32(1) of the Finance Act 2018 (c. 3). (3)S.I. 1994
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: to the Finance Act 2008 (c. 9), paragraphs 43 and 73 of Schedule 16 to the Finance Act 2011 (c. 11),
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: to the Finance Act 2008 (c. 9), paragraphs 43 and 73 of Schedule 16 to the Finance Act 2011 (c. 11),
Social Security (Income and Capital Disregards) (Amendment) Regulations 2025 Regulations 2, 3, 5, 6, 7, 8 and 10 amend respectively the Income Support (General) Regulations 1987 (S.I. 1987/1967), the Jobseeker’s Allowance Regulations 1996 (S.I. 1996/207), the State Pension Credit Regulations 2002 (S.I. 2002/1792), the Housing Benefit Regulations 2006 (S.I. 2006/213), the Housing Benefit (Persons who have attained the qualifying age for state pension credit) Regulations 2006 (S.I. 2006/214), the Employment and Support Allowance Regulations 2008 (S.I. 2008/794), and the Universal Credit Regulations 2013 (S.I. 2013/376). Department for Work and Pensions Parliamentary Status - Text of Legislation - Made negative Laid: Monday 20th January - In Force: 28 Feb 2025 Found: 2012 c. 5. (8)Section 176(1)(a) was amended by paragraph 23 of Schedule 9 to the Local Government Finance Act
School and Early Years Finance (England) Regulations 2025 These Regulations make provision for local authorities’ financial arrangements in relation to the funding of maintained schools and providers of funded early years provision in England, for the financial year 2025-2026. Department for Education Parliamentary Status - Text of Legislation - Made negative Laid: Monday 20th January - In Force: 17 Feb 2025 Found: Service Act 2006; “non-domestic rate” has the meaning given by section 54 of the Local Government Finance Act
Council Tax Reduction Schemes (Prescribed Requirements) (England) (Amendment) Regulations 2025 Section 13A of the Local Government Finance Act 1992 (“the 1992 Act”) requires each billing authority in England to make a scheme specifying the reductions which are to apply to amounts of council tax payable by persons, or classes of person, whom the billing authority considers are in financial need. The Council Tax Reduction Schemes (Prescribed Requirements) (England) Regulations 2012 (“the 2012 Regulations”) prescribe matters which must be included in such a scheme in addition to those matters which must be included in such a scheme by virtue of paragraph 2 of Schedule 1A to the 1992 Act. Parliamentary Status - Text of Legislation - Made negative Laid: Friday 17th January - In Force: 11 Feb 2025 Found: conferred by section 113(1) and (2) of, and paragraph 2 of Schedule 1A to, the Local Government Finance Act
Social Security (Scotland) Act 2018 (Scottish Adult Disability Living Allowance) (Consequential Modifications) Order 2025 This Order makes amendments in consequence of regulations made under section 31 (disability assistance) of the Social Security (Scotland) Act 2018 (asp 9). Parliamentary Status - Text of Legislation - Draft affirmative Laid: Monday 13th January - In Force: Not stated Found: Amendment of the Finance Act 20059.—(1) Schedule 1A to the Finance Act 2005(11) (meaning of “disabled
Council Tax (Demand Notices and Prescribed Classes of Dwellings) (England) (Amendment) Regulations 2025 The Council Tax (Demand Notices) (England) Regulations 2011 (S.I. 2011/3038) (”the Demand Notices Regulations”) make provision for certain information to be contained in or with demand notices issued by billing authorities in England for the payment of council tax. Regulation 2 amends the Demand Notices Regulations to remove, for financial years beginning on or after 1st April 2025, requirements for certain information related to the amount of council tax used to fund adult social care services. The information will continue to be required for any demand notices still to be issued for previous financial years from 1st April 2016 to 31st March 2025. Parliamentary Status - Text of Legislation - Made negative Laid: Wednesday 8th January - In Force: 6 Feb 2025 Found: , and paragraphs 1(1), 2(4)(e) and (j) and 14(1) and (2) of Schedule 2 to, the Local Government Finance Act
Lesbian, Gay, Bisexual and Transgender Financial Recognition Scheme (Income Tax Exemption) Regulations 2025 These Regulations provide for an exemption from income tax for Lesbian, Gay, Bisexual and Transgender (“LGBT”) Financial Recognition Scheme payments. HM Treasury Parliamentary Status - Text of Legislation - Made negative Laid: Wednesday 8th January - In Force: 1 Feb 2025 Found: Regulations in exercise of the powers conferred by paragraphs 2(5) and (6) and 3(5) of Schedule 15 to the Finance Act

Parliamentary Research
Non-Domestic Rating (Multipliers and Private Schools) Bill: HL Bill 61 of 2024–25 - LLN-2025-0006 Jan. 23 2025 Found: charitable rates relief for private schools: Technical note’, 29 July 2024, p 7. 12 Local Government Finance Act
Bank Resolution (Recapitalisation) Bill [HL] 2024-25 - CBP-10172 Jan. 17 2025 Found: The bank levy Is paid by banks with chargeable balance sheets of at least £20 billion under the Finance Act

Bill Documents
Feb. 03 2025 Bill 171 2024-25 (as amended in Public Bill Committee) - large print Finance Bill 2024-26 Bill Found: 25 that both paragraph (a) applies and the increased rates provided for by section 51 of the Finance Act
Feb. 03 2025 Bill 171 2024-25 (as amended in Public Bill Committee) Finance Bill 2024-26 Bill Found: that both paragraph (a) applies and the increased rates provided for by section 50 or 51 of the Finance Act
Jan. 28 2025 Written evidence submitted by the Chartered Institute of Taxation - Clauses 57-62 (FB11) Finance Bill 2024-26 Written evidence Found: owner downsizes to a smaller property in their later years. 1.3 Legislation introduced in the Finance Act
Jan. 27 2025 Bill 163 2024-25 (as amended in Public Bill Committee) Employment Rights Bill 2024-26 Bill Found: Finance Act 2000 74 20 In the Finance Act 2000, omit section 148 (use of minimum wage information)
Jan. 27 2025 Bill 163 2024-25 - large print (as amended in Public Bill Committee) Employment Rights Bill 2024-26 Bill Found: Finance Act 2000 74 In the Finance Act 2000, omit section 148 (use of minimum wage information).
Jan. 23 2025 Non-Domestic Rating (Multipliers and Private Schools) Bill Non-Domestic Rating (Multipliers and Private Schools) Bill 2024-26 Briefing papers Found: charitable rates relief for private schools: Technical note’, 29 July 2024, p 7. 12 Local Government Finance Act
Jan. 22 2025 Bill 167 EN 2024-25 - large print Public Authorities (Fraud, Error and Recovery) Bill 2024-26 Explanatory Notes Found: This power is broadly similar to powers contained in the Child Support Act 1991 and the Finance Act
Jan. 22 2025 Bill 167 EN 2024-25 Public Authorities (Fraud, Error and Recovery) Bill 2024-26 Explanatory Notes Found: This power is broadly similar to powers contained in the Child Support Act 1991 and the Finance Act
Jan. 22 2025 Memorandum from the Department for Work and Pensions to the Delegated Powers and Regulatory Reform Committee Public Authorities (Fraud, Error and Recovery) Bill 2024-26 Delegated Powers Memorandum Found: Schedule 23 to the Finance Act 2011, paragraph 41(1). c.
Jan. 17 2025 Bank Resolution (Recapitalisation) Bill [HL] 2024-25 Bank Resolution (Recapitalisation) Bill [HL] 2024-26 Briefing papers Found: The bank levy Is paid by banks with chargeable balance sheets of at least £20 billion under the Finance Act
Jan. 16 2025 HL Bill 61 Explanatory Notes Non-Domestic Rating (Multipliers and Private Schools) Bill 2024-26 Explanatory Notes Found: Policy background Business Rates 2 Part 3 of the Local Government Finance Act 1988 (“the 1988 Act
Jan. 16 2025 Non-Domestic Rating (Multipliers and Private Schools) Bill: Delegated Powers Memorandum Non-Domestic Rating (Multipliers and Private Schools) Bill 2024-26 Delegated Powers Memorandum Found: non -domestic rates (known as business rates) in England only, by amending the Local Government Finance Act
Jan. 15 2025 HL Bill 60 Explanatory Notes Renters' Rights Bill 2024-26 Explanatory Notes Found: Finance Act 2003 i. Housing Act 1985 j. Housing Act 1988 k. Housing Act 1996 l.
Jan. 15 2025 HL Bill 60(Corrected) Explanatory Notes Renters' Rights Bill 2024-26 Explanatory Notes Found: Finance Act 2003 i. Housing Act 1985 j. Housing Act 1988 k. Housing Act 1996 l.
Jan. 15 2025 HL Bill 60 (as brought from the Commons) Renters' Rights Bill 2024-26 Bill Found: scheme made 35 by a billing authority under or by virtue of section 13A of the Local Government Finance Act

National Audit Office
Jan. 24 2025 Report - Administration of Welsh income tax 2023-24 (PDF) Found: 2023-24 Appendix One Our evidence base 1 Section 80HA of the Wales Act 1998, as amended by the Finance Act
Jan. 17 2025 Summary - Administration of Scottish income tax 2023-24 (PDF) Found: Scottish income tax 2023-24 Summary 5 5 Section 80HA of the Scotland Act 1998, as amended by the Finance Act
Jan. 17 2025 Report - Administration of Scottish income tax 2023-24 (PDF) Found: to the Scottish Parliament pursuant to Section 80HA of the Scotland Act 1998 as amended by the Finance Act

Department Publications - Consultations
Friday 21st February 2025 Department for Energy Security & Net Zero Source Page: Further reforms to the Contracts for Difference scheme for Allocation Round 7 Document: (PDF) Found: ii) the carbon price floor on non-oil fossil fuels introduced by amendment of Schedule 6 to the Finance Act

Department Publications - Guidance
Wednesday 19th February 2025 Home Office Source Page: Immigration Rules archive: 13 February 2025 to 17 February 2025 Document: (PDF) Found: reduction under a council tax reduction scheme made under section 13A of the Local Government Finance Act
Wednesday 19th February 2025 Home Office Source Page: Immigration Rules archive: 4 February 2025 to 12 February 2025 Document: (PDF) Found: reduction under a council tax reduction scheme made under section 13A of the Local Government Finance Act
Tuesday 18th February 2025 Home Office Source Page: Competition: Innovation in dermal protection against liquid chemicals Document: (PDF) Found: accordingly; Plastic Packaging Component(s) shall have the same meaning as set out in Part 2 of the Finance Act
Monday 17th February 2025 Ministry of Housing, Communities and Local Government Source Page: Business rates: Film studio relief - local authority guidance Document: Business rates: Film studio relief - local authority guidance (webpage) Found: authorities that use their discretionary relief powers under section 47 of the Local Government Finance Act
Tuesday 4th February 2025 Home Office Source Page: Immigration Rules archive: 2 January 2025 to 3 February 2025 Document: (PDF) Found: reduction under a council tax reduction scheme made under section 13A of the Local Government Finance Act
Friday 31st January 2025 Ministry of Housing, Communities and Local Government Source Page: Work and benefits: Homes for Ukraine Document: Work and benefits: Homes for Ukraine (webpage) Found: advised to exercise their discretionary powers under section 13A(1)(c) of the Local Government Finance Act
Thursday 16th January 2025 Ministry of Housing, Communities and Local Government Source Page: Business Rates Relief: 2025/26 Retail, Hospitality and Leisure Scheme Document: Business Rates Relief: 2025/26 Retail, Hospitality and Leisure Scheme (webpage) Found: authorities that use their discretionary relief powers under section 47 of the Local Government Finance Act
Thursday 2nd January 2025 Home Office Source Page: Immigration Rules archive: 26 November 2024 to 17 December 2024 Document: (PDF) Found: reduction under a council tax reduction scheme made under section 13A of the Local Government Finance Act
Thursday 2nd January 2025 Home Office Source Page: Immigration Rules archive: 18 December 2024 to 1 January 2025 Document: (PDF) Found: reduction under a council tax reduction scheme made under section 13A of the Local Government Finance Act

Department Publications - Policy paper
Monday 17th February 2025 Home Office Source Page: Evidence to the SSRB, 2025 to 2026: Police and crime commissioners Document: (PDF) Found: or loans s93 (Police Act 96 Borrow monies s94 (Police Act 96) Issue a precept s39 Local Govt Finance Act

Department Publications - Transparency
Thursday 13th February 2025 Department for Transport Source Page: General Lighthouse Fund: annual report and accounts 2024 Document: (PDF) Found: cases, members may opt to give up (commute) pension for a lump sum up to the limits set by the Finance Act
Thursday 13th February 2025 Department for Transport Source Page: General Lighthouse Fund: annual report and accounts 2024 Document: (PDF) Found: cases, members may opt to give up (commute) pension for a lump sum up to the limits set by the Finance Act
Thursday 13th February 2025 Department for Transport Source Page: General Lighthouse Fund: annual report and accounts 2024 Document: (PDF) Found: cases, members may opt to give up (commute) pension for a lump sum up to the limits set by the Finance Act
Tuesday 11th February 2025 Department for Digital, Culture, Media & Sport Source Page: Royal Armouries Annual Report and Accounts 2023 to 2024 Document: (PDF) Found: c ases members may opt to give up (commute) pension for a lump sum up to the limits set by the Finance Act
Monday 3rd February 2025 Foreign, Commonwealth & Development Office Source Page: Marshall Aid Commemoration Commission accounts 2023 to 2024 Document: (PDF) Found: Members may opt to give up (commute) pension for a lump sum up to the limits set by the Finance Act 2004
Thursday 30th January 2025 Department for Business and Trade Source Page: Department for Business and Trade annual report and accounts for 2023 to 2024 Document: (PDF) Found: cases members may opt to give up (commute) pension for a lump sum up to the limits set by the Finance Act
Thursday 30th January 2025 Department for Business and Trade Source Page: Department for Business and Trade annual report and accounts for 2023 to 2024 Document: (PDF) Found: cases members may opt to give up (commute) pension for a lump sum up to the limits set by the Finance Act
Thursday 30th January 2025 Department for Business and Trade Source Page: Department for Business and Trade annual report and accounts for 2023 to 2024 Document: (PDF) Found: cases members may opt to give up (commute) pension for a lump sum up to the limits set by the Finance Act
Wednesday 18th December 2024 Northern Ireland Office Source Page: Northern Ireland Office Annual Report and Accounts 2023 to 2024 Document: (PDF) Found: Members may opt to give up (commute) pension for a lump sum up to the limits set by the Finance Act
Wednesday 18th December 2024 Department for Environment, Food and Rural Affairs Source Page: Defra's annual report and accounts 2023 to 2024 Document: (PDF) Found: Members may opt to give up (commute) pension for a lump sum up to the limits set by the Finance Act
Wednesday 18th December 2024 Cabinet Office Source Page: Royal Mail Statutory Pension Scheme 2023-2024 Document: (PDF) Found: The RMSPS is a statutory scheme as defined under Section 26(1) of the Finance Act 1970 and is a registered
Wednesday 18th December 2024 Cabinet Office Source Page: Royal Mail Statutory Pension Scheme 2023-2024 Document: (PDF) Found: The RMSPS is a statutory scheme as defined under Section 26(1) of the Finance Act 1970 and is a registered
Tuesday 17th December 2024 Department of Health and Social Care Source Page: DHSC annual report and accounts: 2023 to 2024 Document: (PDF) Found: cases members may opt to give up (commute) pension for a lump sum up to the limits set by the Finance Act

Department Publications - Policy and Engagement
Friday 7th February 2025 Department of Health and Social Care Source Page: Changes to DHSC group accounting manual 2025 to 2026 Document: (PDF) Found: These are the aggregate input amounts, calculated using the method set out in section 229 of the Finance Act

Department Publications - Statistics
Wednesday 5th February 2025 HM Treasury Source Page: UK official holdings of international reserves: January 2025 Document: (PDF) Found: //www.bankofengland.co.uk/statistics/uk-international-reserves/2025/january-2025 30 Under the Finance Act

Department Publications - Research
Monday 6th January 2025 HM Treasury Source Page: UK official holdings of international reserves: December 2024 Document: (PDF) Found: /www.bankofengland.co.uk/statistics/uk-international-reserves/2024/december-2024 30 Under the Finance Act

Non-Departmental Publications - News and Communications
Feb. 19 2025 Upper Tribunal (Tax and Chancery Chamber) Source Page: HENRY RAFFERTY v THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS [2025] UKUT 00063 (TCC) Document: HENRY RAFFERTY v THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS [2025] UKUT 00063 (TCC) (PDF) News and Communications Found: requesting information including all bank statements for the tax year 2014/15 under Schedule 36 of the Finance Act
Feb. 18 2025 Upper Tribunal (Tax and Chancery Chamber) Source Page: (1) THE EXECUTORS OF MRS LESLIE VIVIENNE ELBORNE DECEASED (2) THE TRUSTEE OF THE ELBORNE LIFE SETTLEMENT (3) THE TRUSTEES OF THE ELBORNE FAMILY SETTLEMENT v THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS [2025] UKUT 00059 (TCC) Document: (1) THE EXECUTORS OF MRS LESLIE VIVIENNE ELBORNE DECEASED (2) THE TRUSTEE OF THE ELBORNE LIFE SETTLEMENT (3) THE TRUSTEES OF THE ELBORNE FAMILY SETTLEMENT v THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS [2025] UKUT 00059 (TCC) (PDF) News and Communications Found: The FTT held that a deduction for the liability under the Note was prohibited by s103 Finance Act 1986
Jan. 22 2025 Upper Tribunal (Tax and Chancery Chamber) Source Page: Richard Warner v The Commissioners for His Majesty’s Revenue and Customs [2025] UKUT 00024 (TCC) Document: Richard Warner v The Commissioners of His Majesty’s Revenue and Customs (PDF) News and Communications Found: (2) Does the proviso [in paragraph 6(3) of Schedule 10 to the Finance Act 20023] “except as otherwise
Jan. 22 2025 Upper Tribunal (Tax and Chancery Chamber) Source Page: Caleb Brandon Halstead v The Commissioners for His Majesty’s Revenue and Customs [2025] UKUT 00022 (TCC) Document: Caleb Brandon Halstead v The Commissioners of His Majesty’s Revenue and Customs (PDF) News and Communications Found: refunds on the basis that the visiting forces exclusion to SDLT applied under section 74A of the Finance Act
Jan. 14 2025 Upper Tribunal (Tax and Chancery Chamber) Source Page: FS COMMERCIAL LIMITED v THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS [2025] UKUT 00013 (TCC) Document: FS COMMERCIAL LIMITED v THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS (PDF) News and Communications Found: Paragraph 6, Schedule 36 of Finance Act 2008 requires the Appellant to produce information at a place
Jan. 10 2025 Upper Tribunal (Tax and Chancery Chamber) Source Page: Frances Delaney v The Commissioners for HM Revenue and Customs [2025] UKUT 00005 (TCC) Document: Frances Delaney v The Commissioners for HM Revenue and Customs (PDF) News and Communications Found: statutory provisions in 2 the Taxation of Chargeable Gains Act 1992 (“TCGA 1992”) (as amended by Finance Act
Jan. 09 2025 Upper Tribunal (Tax and Chancery Chamber) Source Page: The Commissioners for HM Revenue and Customs v Yorkshire Agricultural Society [2025] UKUT 00004 (TCC) Document: The Commissioners for HM Revenue and Customs v Yorkshire Agricultural Society (PDF) News and Communications Found: The REULA [Retained EU Law (Revocation and Reform ) Act 2023] amendments and [Finance Act] 2024 savings
Dec. 23 2024 Upper Tribunal (Tax and Chancery Chamber) Source Page: Steven Hague v The Commissioners for HM Revenue and Customs [2024] UKUT 00436 (TCC) Document: Steven Hague v The Commissioners for HM Revenue and Customs (PDF) News and Communications Found: Eveleigh’s grounds of appeal are as follows: 1) “Use of the word “may” in section 12 [of the Finance Act
Dec. 23 2024 Upper Tribunal (Tax and Chancery Chamber) Source Page: Paul David Eveleigh v The Commissioners for HM Revenue and Customs [2024] UKUT 00435 (TCC) Document: Paul David Eveleigh v The Commissioners for HM Revenue and Customs (PDF) News and Communications Found: Eveleigh’s grounds of appeal are as follows: 1) “Use of the word “may” in section 12 [of the Finance Act
Dec. 20 2024 Upper Tribunal (Tax and Chancery Chamber) Source Page: B&M RETAIL LIMITED v THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS [2024] UKUT 00409 (TCC Document: B&M Retail Limited v The Commissioners for His Majesty’s Revenue and Customs (PDF) News and Communications Found: number: UT/2023/000125 EXCISE DUTY – penalty issued under paragraph 4 of Schedule 41 to the Finance Act

Non-Departmental Publications - Guidance and Regulation
Feb. 18 2025 Defence and Security Accelerator Source Page: Competition: Innovation in dermal protection against liquid chemicals Document: (PDF) Guidance and Regulation Found: accordingly; Plastic Packaging Component(s) shall have the same meaning as set out in Part 2 of the Finance Act
Feb. 04 2025 HM Revenue & Customs Source Page: Belarus: tax treaties Document: (PDF) Guidance and Regulation Found: ” means a pens ion scheme (other than a social security scheme) registered under Part 4 of the Finance Act
Jan. 31 2025 Department for Levelling Up, Housing and Communities Source Page: Work and benefits: Homes for Ukraine Document: Work and benefits: Homes for Ukraine (webpage) Guidance and Regulation Found: advised to exercise their discretionary powers under section 13A(1)(c) of the Local Government Finance Act
Jan. 29 2025 Legal Aid Agency Source Page: Civil Legal Advice Contracts 2025 Document: (PDF) Guidance and Regulation Found: information on those arrangements or proposals within set time limits as contained in Part 7 of the Finance Act
Dec. 19 2024 Department for Levelling Up, Housing and Communities Source Page: Freeports Document: HMRC Freeports induction pack (PDF) Guidance and Regulation Found: Legislation links The key legislation which supports the UK Freeports offer can be found below: • Finance Act

Non-Departmental Publications - Policy paper
Feb. 17 2025 Senior Salaries Review Body Source Page: Evidence to the SSRB, 2025 to 2026: Police and crime commissioners Document: (PDF) Policy paper Found: or loans s93 (Police Act 96 Borrow monies s94 (Police Act 96) Issue a precept s39 Local Govt Finance Act
Dec. 19 2024 HM Revenue & Customs Source Page: Finance Bill 2024-25: Public Bill Committee Document: (webpage) Policy paper Found: Following the insertion of section 232(3A) into the Act by Finance Act 2024, a main entity does not have

Non-Departmental Publications - Transparency
Feb. 13 2025 Northern Lighthouse Board Source Page: General Lighthouse Fund: annual report and accounts 2024 Document: (PDF) Transparency Found: cases, members may opt to give up (commute) pension for a lump sum up to the limits set by the Finance Act
Feb. 13 2025 Northern Lighthouse Board Source Page: General Lighthouse Fund: annual report and accounts 2024 Document: (PDF) Transparency Found: cases, members may opt to give up (commute) pension for a lump sum up to the limits set by the Finance Act
Feb. 13 2025 Northern Lighthouse Board Source Page: General Lighthouse Fund: annual report and accounts 2024 Document: (PDF) Transparency Found: cases, members may opt to give up (commute) pension for a lump sum up to the limits set by the Finance Act
Feb. 11 2025 Royal Armouries Museum Source Page: Royal Armouries Annual Report and Accounts 2023 to 2024 Document: (PDF) Transparency Found: c ases members may opt to give up (commute) pension for a lump sum up to the limits set by the Finance Act
Feb. 03 2025 Independent Office for Police Conduct Source Page: Independent Office for Police Conduct annual report and accounts: 2023 to 2024 Document: (PDF) Transparency Found: cases, members may opt to give up (commute) pension for a lump sum up to the limits set by the Finance Act
Feb. 03 2025 Marshall Aid Commemoration Commission Source Page: Marshall Aid Commemoration Commission accounts 2023 to 2024 Document: (PDF) Transparency Found: Members may opt to give up (commute) pension for a lump sum up to the limits set by the Finance Act 2004
Jan. 30 2025 Forestry England Source Page: Forestry England annual report and accounts 2023 to 2024 Document: (PDF) Transparency Found: Members may opt to give up (commute) pension for a lump sum up to the limits set by the Finance Act
Jan. 30 2025 Forestry England Source Page: Forestry England annual report and accounts 2023 to 2024 Document: (PDF) Transparency Found: Members may opt to give up (commute) pension for a lump sum up to the limits set by the Finance Act
Jan. 28 2025 Sir John Soane's Museum Source Page: Sir John Soane's Museum Annual Report and Accounts 2023 to 2024 Document: (PDF) Transparency Found: cases members may opt to give up (commute) pension for a lump sum up to the limits set by the Finance Act
Jan. 20 2025 Maritime and Coastguard Agency Source Page: MCA annual report and accounts 2023 to 2024 Document: (PDF) Transparency Found: Members may opt to give up (commute) pension for a lump sum up to the limits set by the Finance Act
Dec. 17 2024 National Forest Company Source Page: National Forest Company annual report and accounts 2023 to 2024 Document: (PDF) Transparency Found: Members may opt to give up (commute) pension for a lump sum up to the limits set by the Finance Act
Dec. 17 2024 The Insolvency Service Source Page: Creditors’ Voluntary Liquidation (CVL) research report for the Insolvency Service Document: (PDF) Transparency Found: for all cases with a preferential creditor. 22 This includes HMRC as these cases pre-date the Finance Act

Non-Departmental Publications - Services
Feb. 12 2025 Valuation Office Agency Source Page: VO 6038 request for rental information: ports Document: (PDF) Services Found: will be liable to a penalty of £100 [see paragraph 5A(1) of Schedule 9 to the Local Government Finance Act
Feb. 12 2025 Valuation Office Agency Source Page: VO 6038 request for rental information: ports Document: (PDF) Services Found: carrying out functions conferred or imposed on me by or under part III of the Local Government Finance Act
Feb. 12 2025 Valuation Office Agency Source Page: VO 6038 request for rental information: ports Document: VO 6038 request for rental information: ports (webpage) Services Found: you will be liable to a penalty of £100 see paragraph 5A(1) of Schedule 9 to the Local Government Finance Act
Feb. 06 2025 Department for Levelling Up, Housing and Communities Source Page: Council Tax requirement return Document: (Excel) Services Found: authority calculates its council tax requirement in accordance with section 32 of the Local Government Finance Act
Feb. 06 2025 Department for Levelling Up, Housing and Communities Source Page: Council Tax requirement return Document: (PDF) Services Found: ctr.statistics@communities.gov.uk 5 February 2025 Dear Sir/Madam LOCAL GOVERNMENT FINANCE ACT
Feb. 06 2025 Department for Levelling Up, Housing and Communities Source Page: Council Tax requirement return Document: (Excel) Services Found: authority calculates its council tax requirement in accordance with section 42A of the Local Government Finance Act

Non-Departmental Publications - Open consultation
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: The draft guidance therefore references Finance Act 2025.

Draft Secondary Legislation
The Non-Domestic Rating (Levy and Safety Net) (Amendment) Regulations 2025 These Regulations amend the Non-Domestic Rating (Levy and Safety Net) Regulations 2013 (S.I. 2013/737) (“the 2013 Regulations”). The 2013 Regulations are part of the system for the local retention of non-domestic rates established by Schedule 7B to the Local Government Finance Act 1988. They make provision for calculating whether the Secretary of State is required to make a safety net payment to a billing authority or a major precepting authority and whether such an authority is required to make a levy payment to the Secretary of State. Ministry of Housing, Communities and Local Government Found: Draft Regulations laid before Parliament under section 143(9D) of the Local Government Finance Act 1988
The Industrial Training Levy (Construction Industry Training Board) Order 2025 This Order gives effect to levy proposals of the Construction Industry Training Board (“the Board”) which were submitted to the Secretary of State for Education under section 11 of the Industrial Training Act 1982 (c. 10) (“the Act”). Department for Education Found: respect of the base period. (2) “Contract payment” has the meaning given to it by section 60 of the Finance Act
The Double Taxation Relief and International Tax Enforcement (Belarus) (Revocation) Order 2025 This Order revokes The Double Taxation Relief and International Tax Enforcement (Belarus) Order 2018 (“the 2018 Order”). The 2018 Order gave effect to arrangements between the United Kingdom and the Republic of Belarus with a view to affording relief from double taxation. Found: Draft Order laid before the House of Commons under section 173(7) of the Finance Act 2006 and section
The Double Taxation Relief (Russian Federation) (Revocation) Order 2025 This Order revokes the Double Taxation Relief (Taxes on Income) (Russian Federation) Order 1994 (“the 1994 Order”). The 1994 Order gave effect to arrangements between the United Kingdom and the Russian Federation with a view to affording relief from double taxation. Found: (1)2010 c. 8. (2)Section 2 was amended by section 32(1) of the Finance Act 2018 (c. 3). (3)S.I. 1994
The Social Security (Scotland) Act 2018 (Scottish Adult Disability Living Allowance) (Consequential Modifications) Order 2025 This Order makes amendments in consequence of regulations made under section 31 (disability assistance) of the Social Security (Scotland) Act 2018 (asp 9). Scotland Office Found: Amendment of the Finance Act 20059.—(1) Schedule 1A to the Finance Act 2005(11) (meaning of “disabled

Deposited Papers
Wednesday 19th February 2025 Department of Health and Social Care Source Page: Department of Health and Social Care: Annual report and accounts 2019-20. 246p. Document: Annual_Report_and_Accounts_2019-20.pdf (PDF) Found: cases members may opt to give up (commute) pension for a lump sum up to the limits set by the Finance Act
Thursday 30th January 2025 Source Page: Letters dated 24/01/2025 from James Murray MP to David Mundell MP and Valerie Vaz MP regarding: I. Finance Bill 2024-25:: summary of clauses with powers to make secondary legislation. 6p. II. Government amendments tabled ahead of Public Bill Committee. 6p. Document: 20250124_Delegated_Powers_Letter.pdf (PDF) Found: Tax Act 2009 FSMA 2023 Financial Services and Markets Act 2023 Other terms FA Finance Act
Tuesday 24th December 2024 Department for Education Source Page: I. Student Loans Company Limited. Annual report and accounts for the financial year ending 31 March 2024. 109p. II. Letter dated 09/12/2024 from Bridget Phillipson MP to the Deposited Papers Clerk regarding the above report for deposit in the House Libraries. 1p. Document: Student_Loans_Company_Limited_ARA_2023-24.pdf (PDF) Found: members may opt to give up (commute) their pension for a lump sum up to the limits set by the Finance Act

Finance Act 2018 mentioned in Scottish results

Scottish Government Publications
Tuesday 4th February 2025 Source Page: Scottish local government finance statistics (SLGFS) 2023-24: workbooks Document: LFR 2023-24 Guidance (PDF) Found: Discounts (Row 14): Record here the total value of discounts given as covered by The Local Government Finance Act
Tuesday 4th February 2025 Local Government and Housing Directorate Source Page: Scottish Local Government Finance Statistics 2023-24 Document: Scottish Local Government Finance Statistics 2023-24 (PDF) Found: currently being piloted through secondary legislation under existing provisions of the Local Government Finance Act
Friday 17th January 2025 Local Government and Housing Directorate Source Page: Council Tax queries: FOI release Document: Council Tax queries: FOI release (webpage) Found: legislation can be found on the UK legislation website: Legislation.gov.uk.The Local Government Finance Act
Friday 11th October 2024 Local Government and Housing Directorate Source Page: Procedures when changing a Council Tax band: FOI release Document: Procedures when changing a Council Tax band: FOI release (webpage) Found: ArrearsRegarding billing and collection of arrears, each local authority is duty bound by the Local Government Finance Act
Thursday 10th October 2024 Financial Management Directorate Strategy Directorate Source Page: The Scottish Government Consolidated Accounts for the year ended 31 March 2024 Document: The Scottish Government Consolidated Accounts for the year ended 31 March 2024 (PDF) Found: Members may opt to give up (commute) pension for a lump sum up to the limits set by the Finance Act