Finance Act 2019 Alert Sample


Alert Sample

View the Parallel Parliament page for the Finance Act 2019

Information since 9 Nov 2023, 2:38 p.m.


Finance Act 2019 mentioned

Parliamentary Debates
20. Economic crime (anti-money laundering) levy (amount of charge)
0 speeches (None words)
Tuesday 12th March 2024 - Commons Chamber
22. Value added tax (late payment interest and repayment interest)
0 speeches (None words)
Tuesday 12th March 2024 - Commons Chamber
23. Value added tax (other minor amendments)
0 speeches (None words)
Tuesday 12th March 2024 - Commons Chamber

Mentions:
1: None Act 2009 (late payment interest and repayment interest) so as to give effect to the amendments made - Link to Speech

24. Collective money purchase schemes
0 speeches (None words)
Tuesday 12th March 2024 - Commons Chamber
7. Stamp duty land tax (abolition of multiple dwellings relief)
0 speeches (None words)
Tuesday 12th March 2024 - Commons Chamber

Mentions:
1: None Act 2003 and all other purposes of Part 4 of that Act - Link to Speech
2: None Act 2003 but may not be made on or after 1 February 2025. - Link to Speech

8. Stamp duty land tax (first-time buyers’ relief: new leases acquired on bare trust)
0 speeches (None words)
Tuesday 12th March 2024 - Commons Chamber

Mentions:
1: None paragraph (2) has effect for the purposes of claims for relief under paragraph 1 of Schedule 6ZA to the Finance - Link to Speech

9. Stamp duty land tax (registered providers of social housing)
0 speeches (None words)
Tuesday 12th March 2024 - Commons Chamber

Mentions:
1: None Act 2003 (application of the higher rate of 15% to transactions where purchaser is a company etc)— ( - Link to Speech

Royal Assent
1 speech (1 words)
Royal Assent
Thursday 22nd February 2024 - Lords Chamber
Finance Bill
25 speeches (12,643 words)
2nd reading
Wednesday 21st February 2024 - Lords Chamber
HM Treasury
Mentions:
1: Lord Davies of Brixton (Lab - Life peer) confirmation—is that the freeze, which is now proposed to go up to 2027-28, was provided for in last year’s Finance - Link to Speech

Developing World: Debt Reduction
23 speeches (1,773 words)
Tuesday 13th February 2024 - Lords Chamber
Foreign, Commonwealth & Development Office
Mentions:
1: Lord Sikka (Lab - Life peer) An earlier Prime Minister introduced the Finance Act 2016 and promised that companies would publish a - Link to Speech

Occupational Pension Schemes (Collective Money Purchase Schemes) (Amendment) Regulations 2023
11 speeches (5,183 words)
Tuesday 13th February 2024 - Grand Committee
Department for Work and Pensions
Mentions:
1: Baroness Sherlock (Lab - Life peer) Act 2004 … ‘successors’ income withdrawal’ has the meaning given in paragraph 27J of Schedule 28 to - Link to Speech



Select Committee Documents
Tuesday 19th March 2024
Correspondence - Letter from Jim Harra, HM Revenue & Customs, to the Chair relating to Disguised Remuneration Tax Avoidance Schemes and the Loan Charge, dated 11 March 2024

Treasury Committee

Found: Finance Act 2024 introduc ed tougher consequences for promoters of tax avoidance.

Tuesday 12th March 2024
Correspondence - Letter from Mike Freer MP, Minister for Courts and Legal Services, dated 7 March 2024 regarding the Courts (Remote Hearings) Bill – Second Reading

Justice Committee

Found: However, there is no provision under current legislation – the Local Governmen t Finance Act 1992 (Schedule

Friday 8th March 2024
Report - Fourteenth Report - No Statutory Instruments Reported

Statutory Instruments (Joint Committee)

Found: Title S.I. 2024/98 Energy Act 2023 (Commencement No. 1) (Amendment) Regulations 2024 S.I. 2024/133 Finance

Friday 8th March 2024
Correspondence - Correspondence between the Chair and the Police and Crime Commissioner for South Wales

Welsh Affairs Committee

Found: Accept gifts or loans s93 PA’96 Borrow monies s94 PA’96 Issue a precept s39 Local Government Finance

Friday 1st March 2024
Report - Thirteenth Report - 1 Statutory Instrument Reported

Statutory Instruments (Joint Committee)

Found: Title S.I. 2024/130 Finance Act 2021, Section 95 and Schedule 18 (Distance Selling: Northern Ireland

Wednesday 28th February 2024
Estimate memoranda - UKAEA Pension Scheme Supplementary Estimate Memorandum 2023-24

Energy Security and Net Zero Committee

Found: The Authority Pension Schemes are statutory schemes as defined under Section 26(1) of the Finance Act

Friday 9th February 2024
Report - Sixth Report of Session 2023–24 - No Statutory Instrument reported

Statutory Instruments (Select Committee)

Found: Title S.I. 2023/1389Local Government Finance Act 1988 (Calculation of Small Business Non-Domestic Rating



Written Answers
Tax Avoidance: Fixed Penalties
Asked by: Margaret Hodge (Labour - Barking)
Wednesday 6th March 2024

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, how many penalties have been issued by HMRC against UK-based entities that facilitate tax avoidance schemes involving non-resident promoters since the coming into force of schedule 13 of the Finance Act 2022; and what the total value of those penalties is.

Answered by Nigel Huddleston - Financial Secretary (HM Treasury)

As a result of the action the Government has taken to clamp down on marketed tax avoidance, the estimated tax gap from marketed avoidance sold primarily to individuals has fallen from an estimated £1.5 billion in 2005-06 to £0.5 billion in 2021-22.

The primary purpose of the penalty is to deter UK based entities from acting on behalf of offshore promoters and so make it more difficult for these promoters to sell their schemes in the UK; however, HM Revenue and Customs (HMRC) has a wide-ranging approach to tackling promoters of tax avoidance.

For example, as of 31 December 2023, HMRC has published the names of 59 promoters, 23 directors and details of 64 tax avoidance schemes. Publishing this information supports taxpayers in identifying tax avoidance schemes so they can steer clear of or exit them.

Furthermore, Finance Act 2024 has introduced tougher consequences for promoters of tax avoidance. This includes a new criminal offence to strengthen the deterrent to promoting tax avoidance, making it clear promoters must stop promoting these schemes, and a power enabling HMRC to act more quickly to disqualify directors of companies involved in tax avoidance.



Secondary Legislation
Customs Tariff (Preferential Trade Arrangements) (Comprehensive and Progressive Agreement for Trans-Pacific Partnership) (Amendment) Regulations 2024
These Regulations are made under the Taxation (Cross-border Trade) Act 2018 (c. 22).
HM Treasury
Parliamentary Status - Text of Legislation - Made negative
Laid: Tuesday 26th March - In Force: Not stated

Found: section 32A of the Taxation (Cross-border Trade) Act 2018 (“the Act”) (as inserted by section 75 of the Finance

Proceeds of Crime Act 2002 (References to Financial Investigators) (England and Wales and Northern Ireland) (Amendment) Order 2024
This Order amends Schedule 1 to the Proceeds of Crime Act 2002 (References to Financial Investigators) (England and Wales and Northern Ireland) Order 2021 (“the 2021 Order”). The Proceeds of Crime Act 2002 (c. 29) (“the 2002 Act”) provides that accredited financial investigators may, in specified circumstances, discharge powers or other functions which are granted to law enforcement officers (such as, for example, police constables or Serious Fraud Office officers).
Home Office
Parliamentary Status - Text of Legislation - Made negative
Laid: Tuesday 26th March - In Force: 26 Apr 2024

Found: the Criminal Finances Act 2017. (10)Section 352(5) was amended by paragraph 12 of Schedule 48 to the Finance

Customs (Tariff and Miscellaneous Amendments) Regulations 2024
These Regulations amend the Customs Tariff (Suspension of Import Duty Rates) (EU Exit) Regulations 2020 (S.I. 2020/1435) (“the Suspensions Regulations”) and the Customs (Additional Duty) (Russia and Belarus) Regulations 2022 (S.I. 2022/376) (“the Additional Duty Regulations”).
HM Treasury
Parliamentary Status - Text of Legislation - Made negative
Laid: Thursday 21st March - In Force: 11 Apr 2024

Found: Section 15(1) was amended by section 97 of the Finance Act 2020 (c. 14). (2)S.I. 2020/1435, amended by

Combined Authorities (Finance) (Amendment) Regulations 2024
Chapter 1 of Part 2 of the Levelling-up and Regeneration Act 2023 (c. 55) (“the 2023 Act”) provides for the establishment of combined county authorities (“CCAs”) for areas consisting of the whole area of a two-tier county council, plus a minimum of one or more whole areas of another two-tier county council, unitary county council or unitary district council in England. CCAs are bodies corporate which may be given power to exercise specified functions of a local authority under section 18 of the 2023 Act, and of a public authority under section 19 of that Act.
Department for Levelling Up, Housing & Communities
Parliamentary Status - Text of Legislation - Draft affirmative
Laid: Thursday 21st March - In Force: Not stated

Found: Act 1992 (issue of precepts by major precepting authorities)(6). (2) The costs of a mayor for the area

Investment Allowance and Cluster Area Allowance (Investment Expenditure) (Amendment) Regulations 2024
The Finance Act 2015 introduced the Supplementary Charge Investment Allowance and Cluster Area Allowance. The allowances are available to oil and gas companies investing in upstream production in the United Kingdom and on the United Kingdom Continental Shelf. The allowances were initially only available for capital expenditure.
HM Treasury
Parliamentary Status - Text of Legislation - Made negative
Laid: Wednesday 20th March - In Force: 11 Apr 2024

Found: His Majesty’s Treasury18th March 2024EXPLANATORY NOTE(This note is not part of the Regulations) The Finance

Designation of Special Tax Sites (Liverpool City Region, West Midlands and North East Investment Zones) 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”) 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: Monday 18th March - In Force: 8 Apr 2024

Found: April 2024The Treasury make these Regulations in exercise of the powers conferred by section 113 of the Finance

Designation of Special Tax Sites (Inverness and Cromarty Firth Green 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: Monday 18th March - In Force: 8 Apr 2024

Found: April 2024The Treasury make these Regulations in exercise of the powers conferred by section 113 of the Finance

Finance Act 2004 (Registered Pension Schemes and Annual Allowance Charge) Order 2024
This Order amends the Finance Act 2004 (c. 12) by inserting a new section 236ZA. This section provides that where an individual has, at the end of the pension input period, service in a reformed public service pension scheme arrangement (“reformed arrangement”) and a public service pension scheme legacy arrangement (“legacy arrangement”) and where the opening value of the rights under the legacy arrangement exceeds the closing value of those rights, the pension input amount in respect of the reformed arrangement is to be reduced by the amount of the excess (but not below zero).
HM Treasury
Parliamentary Status - Text of Legislation - Made negative
Laid: Friday 15th March - In Force: 6 Apr 2024

Found: Finance Act 2004 (Registered Pension Schemes and Annual Allowance Charge) Order 2024

First-tier Tribunal and Upper Tribunal (Chambers) (Amendment) Order 2024
The First-tier Tribunal and Upper Tribunal (Chambers) Order 2010 (S.I. 2010/2655) (“the 2010 Order”) organises the First-tier Tribunal and Upper Tribunal into chambers and makes provision for the allocation of those tribunals’ functions between the chambers.
Ministry of Justice
Parliamentary Status - Text of Legislation - Made negative
Laid: Friday 15th March - In Force: Not stated

Found: paragraph (e) insert— “(f)the exercise by the Gambling Commission of functions under Part 3 of the Finance

Pensions (Abolition of Lifetime Allowance Charge etc) Regulations 2024
References in this Explanatory Note to “FA” followed by a year are to the Finance Act of that year.
HM Treasury
Parliamentary Status - Text of Legislation - Made negative
Laid: Thursday 14th March - In Force: 6 Apr 2024

Found: make these Regulations in exercise of the powers conferred by section 169(4) and section 251(1) of the Finance

Tribunal Procedure (Amendment) Rules 2024
These Rules amend the tribunal procedure rules that apply in some of the chambers of the First-tier Tribunal.
Ministry of Justice
Parliamentary Status - Text of Legislation - Made negative
Laid: Thursday 14th March - In Force: 6 Apr 2024

Found: sub-paragraph (b) insert— “(c)the Gambling Commission when carrying out functions under Part 3 of the Finance

Income Tax (Pay As You Earn) (Amendment) (No. 2) Regulations 2024
These Regulations amend the Income Tax (Pay As You Earn) Regulations 2003 (“the PAYE Regulations”) and make provision for His Majesty’s Revenue and Customs (“HMRC”) to set off amounts of tax already paid by a worker and their intermediary on income from engagements under the off-payroll working (IR35) rules against a subsequent PAYE liability of the deemed employer in respect of the same income.
Parliamentary Status - Text of Legislation - Made negative
Laid: Wednesday 13th March - In Force: 6 Apr 2024

Found: Act 1998(5), and (b)takes into account any reliefs, including reliefs from income tax, included in the

Individual Savings Account (Amendment) Regulations 2024
These Regulations amend the Individual Savings Account Regulations 1998 by:
HM Treasury
Parliamentary Status - Text of Legislation - Made negative
Laid: Tuesday 12th March - In Force: 6 Apr 2024

Found: 1 to the Income Tax (Trading and Other Income) Act 2005 (c. 5) and amended by section 40(6) of the Finance

Research and Development (Chapter 2 Relief) Regulations 2024
These Regulations relate to the additional relief for research-and-development-intensive, loss-making small or medium-sized enterprises under Chapter 2 of Part 13 of the Corporation Tax Act 2009 (“CTA 2009”) as it applies in relation to accounting periods beginning on or after 1st April 2024. They provide for specific rules to apply to companies with a registered office in Northern Ireland in two ways. First, payments by such companies for R&D undertaken outside the United Kingdom will qualify for Chapter 2 relief without the company having to show that special circumstances exist (of the sort referred to in section 1138A(2) and (3) of CTA 2009). Second, the additional benefit obtained by such companies from claiming Chapter 2 relief instead of R&D expenditure credit (under Chapter 1A of Part 13 of CTA 2009) will not exceed £250,000 over any 3-year period. These provisions take account of the specific market conditions in Northern Ireland. The limit on relief will protect against the fiscal risk from the more generous treatment of overseas expenditure.
HM Treasury
Parliamentary Status - Text of Legislation - Made negative
Laid: Monday 11th March - In Force: 1 Apr 2024

Found: Act 2012 (c. 14), the Finance Act 2015 (c. 11), the Finance (No. 2) Act 2017 (c. 32), the Finance Act

Income Tax (Pay As You Earn) (Amendment) Regulations 2024
The Regulations amend the Income Tax (Pay As You Earn) Regulations 2003 (S.I. 2003/2682) (“the PAYE Regulations”).
Parliamentary Status - Text of Legislation - Made negative
Laid: Monday 11th March - In Force: 6 Apr 2024

Found: Section 684 was relevantly amended by section 145 of the Finance Act 2003 (c. 14), paragraph 102 of Schedule

Authorised Surplus Payments Charge (Variation of Rate) Order 2024
This Order amends section 207(4) of the Finance Act 2004 to reduce the authorised surplus payments charge from 35% to 25%. This reduces the charge to income tax which is imposed when an authorised surplus payment is made to a sponsoring employer by an occupational pension scheme that is a registered pension scheme.
HM Treasury
Parliamentary Status - Text of Legislation - Made negative
Laid: Monday 11th March - In Force: 6 Apr 2024

Found: April 2024The Treasury make this Order in exercise of the power conferred by section 207(5) of the Finance

Social Security and Universal Credit (Migration of Tax Credit Claimants and Miscellaneous Amendments) Regulations 2024
These Regulations make amendments and modifications to various social security regulations.
Department for Work and Pensions
Parliamentary Status - Text of Legislation - Made negative
Laid: Monday 11th March - In Force: Not stated

Found: Act 2022(21), whichever applies) ending with 5th April 2024. (3) The relevant trading income is to be

Relief for Creative Industries (Additional Information Requirements and Miscellaneous Amendments) Regulations 2024
These Regulations amend the Income and Corporation Taxes (Electronic Communications) Regulations 2003 (S.I. 2003/282) (“the 2003 Regulations”) to require claims for the creative sector tax reliefs to be submitted electronically. These regulations also specify the additional information required to be provided by claimant companies in support of any claims for the creative sector tax reliefs.
Parliamentary Status - Text of Legislation - Made negative
Laid: Friday 8th March - In Force: Not stated

Found: Act 1998(1), section 132 of the Finance Act 1999(2), section 135 and 136 of the Finance Act 2002(3)

Income Tax (Construction Industry Scheme) (Amendment) Regulations 2024
These Regulations amend the Income Tax (Construction Industry Scheme) Regulations 2005 (S.I. 2005/2045) (“the 2005 Regulations”).
Parliamentary Status - Text of Legislation - Made negative
Laid: Friday 8th March - In Force: Not stated

Found: section 60(7) and 73(1), (2) and (3) of, and paragraphs 4(3), 8(2) and 12(2) of Schedule 11 to, the Finance

Non-Domestic Rating (Unoccupied Property) (England) (Amendment) Regulations 2024
These Regulations amend the Non-Domestic Rating (Unoccupied Property) (England) Regulations 2008 (S.I. 2008/386) (the “Principal Regulations”).
Department for Levelling Up, Housing & Communities
Parliamentary Status - Text of Legislation - Made negative
Laid: Friday 8th March - In Force: 1 Apr 2024

Found: exercise of the powers conferred by sections 45(1)(d), (9) and (10) and 143(2) of the Local Government Finance

Value Added Tax (Increase of Registration Limits) Order 2024
This Order, which comes into force on 1st April 2024, amends Schedules 1 and 9ZA to the Value Added Tax Act 1994 c. 23 (“the Act”).
HM Treasury
Parliamentary Status - Text of Legislation - Made negative
Laid: Thursday 7th March - In Force: 1 Apr 2024

Found: Post-transition Period) Act 2020 (c. 26). (2)Schedule 1 was relevantly amended by section 100 of the Finance

Customs Tariff (Preferential Trade Arrangements) (Amendment) Regulations 2024
These Regulations are made under the Taxation (Cross-border Trade) Act 2018 (c. 22).
HM Treasury
Parliamentary Status - Text of Legislation - Made negative
Laid: Thursday 7th March - In Force: 1 Apr 2024

Found: virtue of section 32A of the Taxation (Cross-border Trade) Act 2018 (as inserted by section 75 of the Finance

Excise Duties (Surcharges or Rebates) (Hydrocarbon Oils etc.) Order 2022 (Continuation) Order 2024
This Order provides for the continuation of the Excise Duties (Surcharges or Rebates) (Hydrocarbon Oils etc.) Order 2022 until the end of 22nd March 2025.
HM Treasury
Parliamentary Status - Text of Legislation - Made negative
Laid: Wednesday 6th March - In Force: 23 Mar 2024

Found: Relevant amendments have been made by section 10(2) and (3) of the Finance Act 1980 (c. 48), section

Income Tax (Exemption of Social Security Benefits) Regulations 2024
These Regulations make an amendment and provide for a modification to Chapter 5 of Part 10 of the Income Tax (Earnings and Pensions) Act 2003 (c. 1) (“ITEPA”), so as to provide that no liability to income tax arises on social security benefits of a description specified in the Regulations.
HM Treasury
Parliamentary Status - Text of Legislation - Made negative
Laid: Tuesday 5th March - In Force: 1 Apr 2024

Found: The Parliamentary procedure for section 13 of the Finance Act 2020 is found at section 1014 of the Income

National Health Service Pension Schemes (Amendment) Regulations 2024
These Regulations further amend the National Health Service Pension Scheme Regulations 1995 (S.I. 1995/300) (“the 1995 Regulations”), the National Health Service Pension Scheme (Additional Voluntary Contributions) Regulations 2000 (S.I. 2000/619) (“the 2000 Regulations”); the National Health Service Pension Scheme Regulations 2008 (S.I. 2008/653) (“the 2008 Regulations”); the National Health Service Pension Scheme Regulations 2015 (S.I. 2015/94) (“the 2015 Regulations”); the National Health Service Pension Scheme (Transitional and Consequential Provisions) Regulations 2015 (S.I. 2015/95) (“the Transitional Regulations”) and the National Health Service Pension Schemes (Amendment) Regulations 2023 (S.I. 2023/301).
Department of Health and Social Care
Parliamentary Status - Text of Legislation - Made negative
Laid: Monday 4th March - In Force: 1 Apr 2024

Found: Regulation 5(4) amends the 1995 Regulations to reflect changes made by the Finance Act 2024, in removing

Non-Domestic Rating (Consequential and Other Amendments) (England) Regulations 2024
These Regulations make amendments which are consequential on the Non-Domestic Rating Act 2023 (c. 53) (the “2023 Act”).
Department for Levelling Up, Housing & Communities
Parliamentary Status - Text of Legislation - Made negative
Laid: Friday 1st March - In Force: Not stated

Found: exercise of the powers conferred by sections 53(1), 55(2) and (7) and 64(3) of the Local Government Finance

Major Sporting Events (Income Tax Exemption) (2024 UEFA Champions League Final) Regulations 2024
These Regulations provide for an exemption from income tax for income arising to individuals because of their involvement in the 2024 UEFA Champions League Final that is to be held in London on 1st June 2024.
HM Treasury
Parliamentary Status - Text of Legislation - Draft affirmative
Laid: Monday 26th February - In Force: Not stated

Found: Draft Regulations laid before the House of Commons under section 48(5) of the Finance Act 2014, for

Non-Domestic Rating (Designated Areas) Regulations 2024
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—
Department for Levelling Up, Housing & Communities
Parliamentary Status - Text of Legislation - Made negative
Laid: Thursday 22nd February - In Force: 1 Apr 2024

Found: In these Regulations— “the 1988 Act” means the Local Government Finance Act 1988; “billing authority”

Income Tax (Digital Requirements) (Amendment) Regulations 2024
These Regulations amend the Income Tax (Digital Requirements) Regulations 2021 (“the principal Regulations”) which make provision for digital reporting and record keeping in relation to income tax.
Parliamentary Status - Text of Legislation - Made negative
Laid: Thursday 22nd February - In Force: 14 Mar 2024

Found: was amended by paragraph 5 of Schedule 1 to the Finance (No. 3) Act 2010 (c. 33), paragraph 42 of the Finance

Non-Domestic Rating (Rates Retention and Renewable Energy Projects) (Amendment) Regulations 2024
These Regulations make amendments to the Non-Domestic Rating (Renewable Energy Projects) Regulations 2013 (S.I. 2013/108) (the “Principal Regulations”) consequential on the compilation of new non-domestic rating lists on 1st April 2023. The Principal Regulations operate on the basis that any increase in rateable value from 31st March 2013 can be attributed to a change in the hereditament or its use. When new lists are compiled, the rateable values of hereditaments are reassessed (a “revaluation”). Therefore, hereditaments may have seen changes in rateable value compared with 31st March 2013 without there necessarily having been a change to the hereditament. Regulations 4 to 9 of these Regulations amend the Principal Regulations so that, when comparing rateable values with those as of 31st March 2013, any changes attributable to a revaluation are not taken into account.
Department for Levelling Up, Housing & Communities
Parliamentary Status - Text of Legislation - Made negative
Laid: Thursday 22nd February - In Force: 1 Apr 2024

Found: conferred by section 143(1) and (2) of, and paragraphs 8, 10 and 40 of Schedule 7B to, the Local Government Finance

Post Office Compensation Schemes and Victims of Overseas Terrorism Compensation Scheme (Tax Exemptions and Relief) Regulations 2024
These Regulations provide for exemptions from income tax and capital gains tax for Group Litigation Order nominated individual compensation payments, Process Review Scheme compensation payments, Suspension Remuneration Review compensation payments and Victims of Overseas Terrorism Compensation Scheme payments and a relief from inheritance tax for Group Litigation Order nominated individual compensation payments.
HM Treasury
Parliamentary Status - Text of Legislation - Made negative
Laid: Thursday 22nd February - In Force: 14 Mar 2024

Found: Act 2020(1).

Non-Domestic Rating (Rates Retention: Miscellaneous Amendments) Regulations 2024
These Regulations make various amendments to the system for the local retention of non-domestic rates (“NDR”) established by Schedule 7B to the Local Government Finance Act 1988 (the “1988 Act”).
Department for Levelling Up, Housing & Communities
Parliamentary Status - Text of Legislation - Draft affirmative
Laid: Thursday 8th February - In Force: Not stated

Found: Draft Regulations laid before Parliament under section 143(9D) of the Local Government Finance Act 1988

North East Mayoral Combined Authority (Establishment and Functions) Order 2024
This Order abolishes the Durham, Gateshead, South Tyneside and Sunderland Combined Authority and the Newcastle Upon Tyne, North Tyneside and Northumberland Combined Authority, and revokes the legislation establishing those Authorities (S.I. 2014/1012 and S.I. 2018/1133 respectively). This Order establishes the North East Mayoral Combined Authority (“the Combined Authority”) in their place, further to powers under Part 6 of the Local Democracy, Economic Development and Construction Act 2009 (“the 2009 Act”). The Combined Authority is established on 7 May 2024.
Department for Levelling Up, Housing & Communities
Parliamentary Status - Text of Legislation - Draft affirmative
Laid: Wednesday 7th February - In Force: Not stated

Found: Act 1988(47). (2) For the financial year beginning with 1st April 2025 and each subsequent financial

South Yorkshire Mayoral Combined Authority (Election of Mayor and Transfer of Police and Crime Commissioner Functions) Order 2024
This Order makes provision amending the date of the election of the mayor of the South Yorkshire Mayoral Combined Authority (“the Mayor”), and providing for the transfer of police and crime commissioner (“PCC”) functions from the police and crime commissioner for South Yorkshire to the Mayor.
Home Office
Parliamentary Status - Text of Legislation - Draft affirmative
Laid: Wednesday 7th February - In Force: Not stated

Found: Act 1992(9), as modified by the Combined Authorities (Finance) Order 2017, in respect of the Mayor’s

West Midlands Combined Authority (Transfer of Police and Crime Commissioner Functions) Order 2024
This Order makes provision for the transfer of police and crime commissioner (“PCC”) functions from the police and crime commissioner for the West Midlands to the Mayor of the West Midlands (“the Mayor”).
Home Office
Parliamentary Status - Text of Legislation - Draft affirmative
Laid: Wednesday 7th February - In Force: Not stated

Found: Act 1992(9), as modified by the Combined Authorities (Finance) Order 2017, in respect of the Mayor’s

Value Added Tax (Distance Selling) (Amendments) Regulations 2024
These Regulations amend Schedules 9ZD and 9ZE and Parts 1 and 2 of Schedule 9ZF to the Value Added Tax Act 1994 (c. 23) (“VATA 1994”), which introduced two optional schemes to simplify VAT accounting on distance selling transactions.
HM Treasury
Parliamentary Status - Text of Legislation - Made negative
Laid: Wednesday 7th February - In Force: 1 Mar 2024

Found: 54 to, the Finance Act 2009 (c. 10) to the OSS and IOSS schemes.



Bill Documents
Mar. 14 2024
Keeling Schedule Showing changes which would be made by the Renters (Reform) Bill (as introduced) and by amendments made at Commons Committee to the Housing Act 2004, should the Bill receive Royal Assent
Renters (Reform) Bill 2022-23
Keeling schedules

Found: Administration Act 1992 (c. 5) (housing benefit), or (b) Part 1 of the Local Government Finance

Mar. 13 2024
Bill 179 2023-24 (as introduced)
Finance (No. 2) Bill 2023-24
Bill

Found: the following Acts— Corporation Tax Act 2009 16 CTA 2009 Corporation Tax Act 2010 17 CTA 2010 Finance

Mar. 13 2024
Bill 179 EN 2023-24 - large print
Finance (No. 2) Bill 2023-24
Explanatory Notes

Found: Subsection (1) sets out that section 71 of the Finance Act 2003 is amended. 3.

Mar. 13 2024
Bill 179 EN 2023-24
Finance (No. 2) Bill 2023-24
Explanatory Notes

Found: Subsection (1) sets out that section 71 of the Finance Act 2003 is amended. 3.

Mar. 06 2024
Resolutions to be moved by the Chancellor of the Exchequer - 6 March 2024 - large print
Finance (No. 2) Bill 2023-24
Bill

Found: (2) In consequence of the repeal of those provisions— (a) in Part 4 of the Finance Act 2003— (i

Mar. 06 2024
Resolutions to be moved by the Chancellor of the Exchequer - 6 March 2024
Finance (No. 2) Bill 2023-24
Bill

Found: (2) In consequence of the repeal of those provisions— (a) in Part 4 of the Finance Act 2003— (i)

Feb. 27 2024
Bill 59 2023-24 (as introduced)
Courts (Remote Hearings) Bill 2023-24
Bill

Found: ” (4) In Schedule 4 to the Local Government Finance Act 1992 (enforcement: England and Wales)

Feb. 27 2024
Bill 59 2023-24 (as introduced) - large print
Courts (Remote Hearings) Bill 2023-24
Bill

Found: given by section 56 of the Criminal Justice Act 2003).” (4) In Schedule 4 to the Local Government Finance

Feb. 27 2024
Bill 59 EN 2023-24 - large print
Courts (Remote Hearings) Bill 2023-24
Explanatory Notes

Found: Paragraph 8(1)(b) of Schedule 4 to Local Government Finance Act 1992 provides that secondary legislation

Feb. 27 2024
Bill 59 EN 2023-24
Courts (Remote Hearings) Bill 2023-24
Explanatory Notes

Found: Paragra ph 8(1)(b) of Schedule 4 to Local Government Finance Act 1992 provides that secondary legislation

Feb. 22 2024
Finance Act 2024 (c. 3)
Finance Act 2024
Act of Parliament

Found: Finance Act 2024 (c. 3)

Feb. 06 2024
HL Bill 45 (as brought from the Commons)
Finance Act 2024
Bill

Found: Act of that year 13 FA followed by a year Finance (No.2) Act of that year 14 15F(No.2)A followed



Department Publications - Transparency
Tuesday 26th March 2024
HM Treasury
Source Page: Whole of Government Accounts, 2021-22
Document: Whole of Government Accounts 2021-22 (web) (PDF)

Found: Local authorities are required by the Local Government Finance Act 1992 to provide a balanced budget

Tuesday 5th March 2024
Department for Transport
Source Page: General Lighthouse Fund: annual report and accounts 2023
Document: General Lighthouse Fund annual report and accounts for the year ended March 2023 (web version) (PDF)

Found: all cases, members may opt to give up (commute) pension for a lump sum up to the limits set by the Finance

Tuesday 5th March 2024
Department for Transport
Source Page: General Lighthouse Fund: annual report and accounts 2023
Document: General Lighthouse Fund annual report and accounts for the year ended March 2023 (print version) (PDF)

Found: all cases, members may opt to give up (commute) pension for a lump sum up to the limits set by the Finance

Tuesday 5th March 2024
Department for Transport
Source Page: General Lighthouse Fund: annual report and accounts 2023
Document: General Lighthouse Fund annual report and accounts for the year ended March 2023 (large print version) (PDF)

Found: all cases, members may opt to give up (commute) pension for a lump sum up to the limits set by the Finance

Wednesday 21st February 2024
Department for Digital, Culture, Media & Sport
Source Page: Royal Armouries Annual Report and Accounts 2022 to 2023
Document: Royal Armouries Annual Report and Accounts 2022 to 2023 (PDF)

Found: all c ases members may opt to give up (commute) pension for a lump sum up to the limits set by the Finance



Department Publications - Policy paper
Thursday 21st March 2024
HM Treasury
Source Page: Public Service Pensions and Judicial Offices Act 2022: Treasury Directions
Document: The Public Service Pensions (Exercise of Powers, Compensation and Information) (Amendment) Directions 2024 (PDF)

Found: In direction 2, in the appropriate place insert — ““FA 2009 ” means the Finance Act 2009 (a); and

Thursday 21st March 2024
HM Treasury
Source Page: Public Service Pensions and Judicial Offices Act 2022: Treasury Directions
Document: The Public Service Pensions (Exercise of Powers, Compensation and Information) Directions 2022 (PDF)

Found: sc heme ” means a scheme within s ection 33(2)(a) or (3)(a) of PSPJOA 2022 ; “FA 2004 ” means the Finance

Monday 5th February 2024
Department for Levelling Up, Housing & Communities
Source Page: The Referendums relating to Council Tax Increases (Alternative Notional Amounts) (England) Report 2024 to 2025
Document: Referendums Relating to Council Tax Increases (Alternative Notional Amounts) (England) Report 2024 to 2025 (PDF)

Found: 2024- 25 Presented to the House of Commons pursuant to section 52ZE of the Local Government Finance

Monday 5th February 2024
Department for Levelling Up, Housing & Communities
Source Page: Referendums Relating to Council Tax Increases (Principles) (England) Report 2024 to 2025
Document: The Referendums Relating to Council Tax Increases (principles) (England) 2024 to 2025 (PDF)

Found: - 25 Presented to the House of Commons pursuant to section 52ZD(1) of the Local Government Finance



Department Publications - Statistics
Tuesday 19th March 2024
Ministry of Justice
Source Page: Criminal Justice System statistics quarterly: June 2023
Document: (Excel)

Found: misleading statement in purported compliance with an Unexplained Wealth/Disclosure Order, Criminal Finance

Thursday 29th February 2024
Department for Levelling Up, Housing & Communities
Source Page: Royal Borough of Kensington and Chelsea: external assurance review
Document: Royal Borough of Kensington and Chelsea: CIPFA external assurance review (PDF)

Found: report). 9 Commercial in confidence When setting the budge t, Section 25 of the Local Government Finance



Department Publications - Guidance
Wednesday 13th March 2024
Home Office
Source Page: Immigration Rules archive: 22 February 2024 to 10 March 2024
Document: Immigration Rules archive: 22 February 2024 to 10 March 2024 (PDF)

Found: tax reduction under a council tax reduction scheme made under section 13A of the Local Government Finance

Tuesday 27th February 2024
Home Office
Source Page: Immigration Rules archive: 19 February 2024 to 21 February 2024
Document: Immigration Rules archive: 19 February 2024 to 21 February 2024 (PDF)

Found: tax reduction under a council tax reduction scheme made under section 13A of the Local Government Finance

Thursday 22nd February 2024
Home Office
Source Page: Immigration Rules archive: 31 January 2024 to 18 February 2024
Document: Immigration Rules archive: 31 January 2024 to 18 February 2024 (PDF)

Found: tax reduction under a council tax reduction scheme made under section 13A of the Local Government Finance

Tuesday 20th February 2024
Home Office
Source Page: Immigration Rules archive: 28 December 2023 to 15 January 2024
Document: Immigration Rules archive: 28 December 2023 to 15 January 2024 (PDF)

Found: tax reduction under a council tax reduction scheme mad e under section 13A of the Local Government Finance

Thursday 15th February 2024
Department for Levelling Up, Housing & Communities
Source Page: First Homes: stakeholder guidance documents
Document: Local authority guidance notes (PDF)

Found: as a local authority There is a relief from the additional SDLT under paragraph 1, schedule 9 , Finance

Tuesday 6th February 2024
Home Office
Source Page: Immigration Rules archive: 16 January 2024 to 30 January 2024
Document: Immigration Rules archive: 16 January 2024 to 30 January 2024 (PDF)

Found: tax reduction under a council tax reduction scheme made under section 13A of the Local Government Finance



Department Publications - Research
Tuesday 5th March 2024
HM Treasury
Source Page: UK official holdings of international reserves: February 2024
Document: UK official holdings of international reserves: February 2024 (PDF)

Found: https://www.bankofengland.co.uk/statistics/uk-international-reserves/2024/february-2024 30 Under the Finance

Monday 5th February 2024
HM Treasury
Source Page: UK official holdings of international reserves: January 2024
Document: UK official holdings of international reserves: January 2024 (PDF)

Found: https://www.bankofengland.co.uk/statistics/uk-international-reserves/2024/january-2024 30 Under the Finance



Department Publications - Policy and Engagement
Friday 9th February 2024
Department of Health and Social Care
Source Page: Changes to DHSC group accounting manual 2024 to 2025
Document: DHSC group accounting manual 2024 to 2025 (draft) (PDF)

Found: These are the aggregate input amounts, calculated using the method set out in section 229 of the Finance



Non-Departmental Publications - News and Communications
Mar. 28 2024
Upper Tribunal (Tax and Chancery Chamber)
Source Page: THYSSENKRUPP MATERIALS (UK) LIMITED v THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS [2024] UKUT 00079 (TCC)
Document: ThyssenKrupp judgment UT FINAL (PDF)
News and Communications

Found: information about goods declared under these arrangements m ight be liable to penal ties under the Finance

Mar. 26 2024
Upper Tribunal (Tax and Chancery Chamber)
Source Page: WTGIL LIMITED v THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS [2024] UKUT 00077 (TCC)
Document: WTGIL final decision (PDF)
News and Communications

Found: do so. 5 The relevant wording was introduced with effect from 17 March 1988 by section 21(4) Finance

Mar. 25 2024
Upper Tribunal (Tax and Chancery Chamber)
Source Page: COCONUT ANIMATED ISLAND LIMITED v THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS [2024] UKUT 00075 (TCC)
Document: Coconut Animated Island v HMRC final (PDF)
News and Communications

Found: Chargeable Gains Act 1992), and in the provisions of the general anti -abuse rule (see section 214(1) Finance

Mar. 25 2024
Upper Tribunal (Tax and Chancery Chamber)
Source Page: THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS v RAJ SEHGAL (1) SANJEEV MEHAN (2) [2024] UKUT 00074 (TCC)
Document: Sehgal Mehan v HMRC Decision FINAL (PDF)
News and Communications

Found: First, whilst we accept that the codification of the remittance rules in Finance Act 2008 was clearly

Mar. 19 2024
Upper Tribunal (Tax and Chancery Chamber)
Source Page: (1) THE EXECUTORS OF THE ESTATE OF PETER JOHN LININGTON (2) THE TRUSTEES OF THE KENT TRUST v THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS [2024] UKUT 00070 (TCC)
Document: Linington Protective Costs Order Final (PDF)
News and Communications

Found: It is common ground that following the enactment of Finance Act 2012, such arrangements w ould no longer

Mar. 04 2024
Upper Tribunal (Tax and Chancery Chamber)
Source Page: GEOFFREY RICHARD HAWORTH, IAN FRANCIS LENAGAN, SG KLEINWORT HAMBROS TRUST COMPANY (UK) LIMITED v THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS [2024] UKUT 00058 (TCC)
Document: Haworth v HMRC Final Decision (PDF)
News and Communications

Found: The notices were given on the basis that for the purposes of section 204(4) Finance Act 2014 the “ principles

Feb. 13 2024
Upper Tribunal (Tax and Chancery Chamber)
Source Page: THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS v DANIEL RIDGWAY [2024] UKUT 00036 (TCC)
Document: THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS v DANIEL RIDGWAY (PDF)
News and Communications

Found: Building, Fetter Lane, London EC4A 1NL STAMP DUTY LAND TAX – mixed use property – section 116 Finance



Non-Departmental Publications - Guidance and Regulation
Mar. 26 2024
Defence and Security Accelerator
Source Page: AUKUS Electronic Warfare Challenge: Competition Document
Document: AUKUS Electronic Warfare Challenge - Terms and Conditions (PDF)
Guidance and Regulation

Found: PPT means a tax called "plastic packaging tax" charged in accordance with P art 2 of the Finance Act

Mar. 15 2024
HM Revenue & Customs
Source Page: Lifetime allowance guidance newsletter — March 2024
Document: Lifetime allowance guidance newsletter — March 2024 (webpage)
Guidance and Regulation

Found: February 2024 The legislation to complete the abolition of the lifetime allowance, included in the Finance

Mar. 04 2024
The Charity Commission
Source Page: Accepting, refusing and returning donations to your charity
Document: the reasonable steps you should take to know who your charity’s donors are (PDF)
Guidance and Regulation

Found: Legal requirement: the Finance Act 2006 introduced legislation covering 'substantial donations' with

Feb. 20 2024
Defence and Security Accelerator
Source Page: Mobile Evidential Drug Testing Instrument (MEDTI) Demonstrator
Document: MEDTI_Draft_Contract_Terms_and_Conditions (PDF)
Guidance and Regulation

Found: Act 2021 together with any associated secondary legislation; PPT means a tax called "plastic packag

Feb. 07 2024
Valuation Office Agency
Source Page: Part 2: Valuation Tribunals - England
Document: The Valuation Tribunal for England (Council Tax and Rating Appeals) (Procedure) Regulations 2009 No. 2269 (PDF)
Guidance and Regulation

Found: Act 1992( b); “the 1988 Act” means the Local Government Finance Act 1988; “appeal”, unless the context



Non-Departmental Publications - Open consultation
Mar. 25 2024
HM Revenue & Customs
Source Page: Draft regulations: amendments to the VAT (Refund of Tax to Museums and Galleries) Order 2001
Document: (webpage)
Open consultation

Found: Section 33A was inserted by Section 98 of the Finance Act 2001 (c. 9) and amended by paragraph 33 of

Mar. 14 2024
HM Revenue & Customs
Source Page: Draft legislation: Improving the data HMRC collects from its customers
Document: (webpage)
Open consultation

Found: 27 to the Finance Act 2007 (c. 11).

Mar. 14 2024
HM Revenue & Customs
Source Page: Draft legislation: Improving the data HMRC collects from its customers
Document: (webpage)
Open consultation

Found: Section 684 was relevantly amended by section 145 of the Finance Act 2003 (c. 14), paragraph 102 of Schedule

Mar. 14 2024
HM Revenue & Customs
Source Page: Draft legislation: Improving the data HMRC collects from its customers
Document: Draft legislation: Improving the data HMRC collects from its customers (webpage)
Open consultation

Found: The Finance Act 2024 introduced powers to enable the collection of this additional data and for HMRC



Non-Departmental Publications - Transparency
Mar. 21 2024
Consumer Council for Water
Source Page: Consumer Council for Water annual report and accounts 2022 to 2023
Document: Consumer Council for Water annual report and accounts 2022 to 2023 (PDF)
Transparency

Found: all cases members may opt to give up (commute) pension for a lump sum up to the limits set by the Finance

Mar. 05 2024
Northern Lighthouse Board
Source Page: General Lighthouse Fund: annual report and accounts 2023
Document: General Lighthouse Fund annual report and accounts for the year ended March 2023 (print version) (PDF)
Transparency

Found: all cases, members may opt to give up (commute) pension for a lump sum up to the limits set by the Finance

Mar. 05 2024
Northern Lighthouse Board
Source Page: General Lighthouse Fund: annual report and accounts 2023
Document: General Lighthouse Fund annual report and accounts for the year ended March 2023 (large print version) (PDF)
Transparency

Found: all cases, members may opt to give up (commute) pension for a lump sum up to the limits set by the Finance

Mar. 05 2024
Northern Lighthouse Board
Source Page: General Lighthouse Fund: annual report and accounts 2023
Document: General Lighthouse Fund annual report and accounts for the year ended March 2023 (web version) (PDF)
Transparency

Found: all cases, members may opt to give up (commute) pension for a lump sum up to the limits set by the Finance

Feb. 21 2024
Royal Armouries Museum
Source Page: Royal Armouries Annual Report and Accounts 2022 to 2023
Document: Royal Armouries Annual Report and Accounts 2022 to 2023 (PDF)
Transparency

Found: all c ases members may opt to give up (commute) pension for a lump sum up to the limits set by the Finance



Non-Departmental Publications - Statistics
Mar. 01 2024
Government Actuary's Department
Source Page: 2020 Valuation - Firefighters' Pension Scheme (Wales)
Document: Advice on assumptions (PDF)
Statistics

Found: and therefore, we propose maintaining the existing retirement rates.Normal Minimum Pension Age The Finance

Mar. 01 2024
Government Actuary's Department
Source Page: 2020 Valuation - Firefighters' Pension Scheme (Northern Ireland)
Document: Advice on assumptions (PDF)
Statistics

Found: and therefore, we propose maintaining the existing retirement rates.Normal Minimum Pension Age The Finance

Mar. 01 2024
Government Actuary's Department
Source Page: 2020 Valuation - Firefighters' Pension Schemes (Scotland)
Document: Advice on assumptions (PDF)
Statistics

Found: and therefore, we propose maintaining the existing retirement rates.Normal Minimum Pension Age The Finance



Non-Departmental Publications - Services
Feb. 28 2024
Valuation Office Agency
Source Page: VO 6033 request for rental information: greyhound tracks and speedway stadiums
Document: VO 6033: greyhound tracks and speedway stadiums (English version) (PDF)
Services

Found: me in carrying out functions conferred or imposed on me by or under part III of the Local Government Finance

Feb. 28 2024
Valuation Office Agency
Source Page: VO 6033 request for rental information: greyhound tracks and speedway stadiums
Document: VO 6033: greyhound tracks and speedway stadiums (Welsh version) (PDF)
Services

Found: you will be liable to a penalty of £100 [see paragraph 5A(1) of Schedule 9 to the Local Government Finance

Feb. 28 2024
Valuation Office Agency
Source Page: VO 6033 request for rental information: greyhound tracks and speedway stadiums
Document: VO 6033 request for rental information: greyhound tracks and speedway stadiums (webpage)
Services

Found: days you will be liable to a penalty of £100 see paragraph 5A(1) of Schedule 9 to the Local Government Finance



Non-Departmental Publications - Policy paper
Feb. 21 2024
HM Revenue & Customs
Source Page: Finance Bill 2023-2024 — Lords Stage
Document: Explanatory notes — Finance Bill 2023-2024 (PDF)
Policy paper

Found: Paragraph 90 amends Schedule 18 to Finance Act 2011.



Draft Secondary Legislation
The Combined Authorities (Finance) (Amendment) Regulations 2024
Chapter 1 of Part 2 of the Levelling-up and Regeneration Act 2023 (c. 55) (“the 2023 Act”) provides for the establishment of combined county authorities (“CCAs”) for areas consisting of the whole area of a two-tier county council, plus a minimum of one or more whole areas of another two-tier county council, unitary county council or unitary district council in England. CCAs are bodies corporate which may be given power to exercise specified functions of a local authority under section 18 of the 2023 Act, and of a public authority under section 19 of that Act.
Department for Levelling Up, Housing & Communities

Found: Act 1992 (issue of precepts by major precepting authorities)(6). (2) The costs of a mayor for the area

The Major Sporting Events (Income Tax Exemption) (2024 UEFA Champions League Final) Regulations 2024
These Regulations provide for an exemption from income tax for income arising to individuals because of their involvement in the 2024 UEFA Champions League Final that is to be held in London on 1st June 2024.
HM Treasury

Found: Draft Regulations laid before the House of Commons under section 48(5) of the Finance Act 2014, for

The Non-Domestic Rating (Rates Retention: Miscellaneous Amendments) Regulations 2024
These Regulations make various amendments to the system for the local retention of non-domestic rates (“NDR”) established by Schedule 7B to the Local Government Finance Act 1988 (the “1988 Act”).
Department for Levelling Up, Housing & Communities

Found: Draft Regulations laid before Parliament under section 143(9D) of the Local Government Finance Act 1988

The Non-Domestic Rating (Rates Retention: Miscellaneous Amendments) Regulations 2024
These Regulations make various amendments to the system for the local retention of non-domestic rates (“NDR”) established by Schedule 7B to the Local Government Finance Act 1988 (the “1988 Act”).
Department for Levelling Up, Housing & Communities

Found: Draft Regulations laid before Parliament under section 143(9D) of the Local Government Finance Act 1988

The Non-Domestic Rating (Rates Retention: Miscellaneous Amendments) Regulations 2024
These Regulations make various amendments to the system for the local retention of non-domestic rates (“NDR”) established by Schedule 7B to the Local Government Finance Act 1988 (the “1988 Act”).
Department for Levelling Up, Housing & Communities

Found: Draft Regulations laid before Parliament under section 143(9D) of the Local Government Finance Act 1988

The North East Mayoral Combined Authority (Establishment and Functions) Order 2024
This Order abolishes the Durham, Gateshead, South Tyneside and Sunderland Combined Authority and the Newcastle Upon Tyne, North Tyneside and Northumberland Combined Authority, and revokes the legislation establishing those Authorities (S.I. 2014/1012 and S.I. 2018/1133 respectively). This Order establishes the North East Mayoral Combined Authority (“the Combined Authority”) in their place, further to powers under Part 6 of the Local Democracy, Economic Development and Construction Act 2009 (“the 2009 Act”). The Combined Authority is established on 7 May 2024.
Department for Levelling Up, Housing & Communities

Found: Act 1988(47). (2) For the financial year beginning with 1st April 2025 and each subsequent financial

The West Midlands Combined Authority (Transfer of Police and Crime Commissioner Functions) Order 2024
This Order makes provision for the transfer of police and crime commissioner (“PCC”) functions from the police and crime commissioner for the West Midlands to the Mayor of the West Midlands (“the Mayor”).
Home Office

Found: Act 1992(9), as modified by the Combined Authorities (Finance) Order 2017, in respect of the Mayor’s

The South Yorkshire Mayoral Combined Authority (Election of Mayor and Transfer of Police and Crime Commissioner Functions) Order 2024
This Order makes provision amending the date of the election of the mayor of the South Yorkshire Mayoral Combined Authority (“the Mayor”), and providing for the transfer of police and crime commissioner (“PCC”) functions from the police and crime commissioner for South Yorkshire to the Mayor.
Home Office

Found: Act 1992(9), as modified by the Combined Authorities (Finance) Order 2017, in respect of the Mayor’s



Deposited Papers
Tuesday 19th March 2024

Source Page: British Council 2022-23 Annual report and accounts. 141p.
Document: British.pdf (PDF)

Found: all cases, members may opt to give up (commute) pension for a lump sum up to the limits set by the Finance

Wednesday 6th March 2024
Department for Work and Pensions
Source Page: Letter dated 01/03/2024 from Viscount Younger of Leckie to Baroness Drake regarding points raised in the Occupational Pension Schemes (Collective Money Purchase Schemes) (Amendment) Regulations 2023 debate: the term "successor" and what it covers, entry into the Royal Mail Scheme, next steps in facilitating provision of CDC (collective defined contribution) schemes. 3p.
Document: Drake.pdf (PDF)

Found: who qualifies as a ‘successor’, this has the meaning given by Paragraph 27F of Schedule 28 to the Finance




Finance Act 2019 mentioned in Scottish results


Scottish Select Committee Publications
Tuesday 12th March 2024
Report - A report by the Delegated Powers and Law Reform Committee of its consideration of the delegated powers in the Delegated powers in the Aggregates Tax and Devolved Taxes Administration (Scotland) Bill at Stage 1.
Delegated powers in the Aggregates Tax and Devolved Taxes Administration (Scotland) Bill at Stage 1

Delegated Powers and Law Reform Committee

Found: It was introduced in 2002, by virtue of the Finance Act 2001.

Thursday 1st February 2024
Correspondence - Letter from the Convener to the Deputy First Minister and Cabinet Secretary for Finance, 1 February 2024
Aggregates Tax and Devolved Taxes Administration Scotland Bill

Delegated Powers and Law Reform Committee

Found: The corresponding provision for the UKAL , found in section 18 of the Finance Act 2001 , provi des that

Tuesday 23rd January 2024
Report - A report by the Economy and Fair Work Committee on the Bankruptcy and Diligence (Scotland) Bill at Stage 1.
Stage 1 Report on the Bankruptcy and Diligence (Scotland) Bill

Economy and Fair Work Committee

Found: Committee notes that the term "Severely Mentally Impaired" is a recognised term in the Local Government Finance



Scottish Government Publications
Tuesday 5th March 2024
Local Government and Housing Directorate
Source Page: Scottish Local Government Finance Statistics 2022-23
Document: Scottish Local Government Finance Statistics 2022-23 (PDF)

Found: currently being piloted through secondary legislation under existing provisions of the Local Government Finance

Thursday 25th January 2024
Local Government and Housing Directorate
Source Page: Proposed changes to council tax calculations: FOI release
Document: FOI 202300377074 - Information Released - Annex A (PDF)

Found: The present Council Tax is defined in the Local Government Finance Act 1992.

Thursday 25th January 2024
Local Government and Housing Directorate
Source Page: Proposed changes to council tax calculations: FOI release
Document: FOI 202300377074 - Information Released - Annex B (PDF)

Found: Act 19928 Chart 2-a: Chargeable Dwellings by Band 2013 -14 Source: Scottish Local Government Finance

Monday 15th January 2024
Energy and Climate Change Directorate
Source Page: H100 hydrogen demonstration project: EIR release
Document: EIR 202200330567 - emails and word documents - 19 January 2023 (PDF)

Found: legislation, the change may require a formal consultation period and would likely need to be included in a Finance

Monday 8th January 2024
Local Government and Housing Directorate
Source Page: Glasgow Council Tax invoices and breakdown of spend: FOI release
Document: Glasgow Council Tax invoices and breakdown of spend: FOI release (webpage)

Found: taxpayer fails to pay them – these are set out in in paragraph 2(2) of schedule 8 of the Local Government Finance

Thursday 16th November 2023
Local Government and Housing Directorate
Source Page: Non Domestic Rating Account: year ended 31 March 2023
Document: Non Domestic Rating Account: year ended 31 March 2023 (webpage)

Found: All references to sections relate to the Local Government Finance Act 1992 as amended by Schedule 13

Thursday 16th November 2023
Local Government and Housing Directorate
Source Page: Non Domestic Rating Account: year ended 31 March 2023
Document: The Scottish Government Non Domestic Rating Account for the year ended 31 March 2023 (PDF)

Found: All references to sections relate to the Local Government Finance Act 1992 as amended by Schedule 13

Thursday 16th November 2023
Financial Management Directorate
Source Page: Consolidated Accounts: year ended 31 March 2023
Document: The Scottish Government Consolidated Accounts for the year ended 31 March 2023 (PDF)

Found: all cases members may opt to gi ve up (commute) pension for a lump sum up to the limits set by the Finance



Scottish Parliamentary Research (SPICe)
Aggregates Tax and Devolved Taxes Administration (Scotland) Bill
Wednesday 28th February 2024
The Aggregates Tax and Devolved Taxes Administration (Scotland) Bill was introduced in the Scottish Parliament on 14 November 2023. This briefing provides background to the Bill and summarises some of the key proposals within it.
View source webpage

Found: "However , the equivalent UK legislation Part 2 section 19 of Finance Act 2001 does not appear to have

UK Emissions Trading Scheme Common Framework
Monday 31st July 2023
This briefing discusses the UK Emissions Trading Scheme Common Framework. The framework sets out how the UK and devolved governments will work together to exercise decision-making powers and responsibilities relating to the UK Emissions Trading Scheme. It also provides background information on the common frameworks programme.
View source webpage

Found: decision making on decisions relating to the elements of a UK-wide emissions trading scheme set out in Finance

Local Government Finance: Budget 2021-22 and provisional allocations to local
Friday 5th February 2021
This briefing focuses on both the overall local government budget for 2021-22, and the provisional allocations to local authorities. Another briefing has been published by SPICe, covering the overall Budget 2021-22.
View source webpage

Found: In the case of local government, under the Local Government Finance Act 19928, there is a requirement

Issue 13: EU-UK Future Relationship Negotiations
Friday 11th September 2020
Following the UK's departure from the EU, the negotiations to determine the future relationship began on 2 March 2020. Over the course of the negotiations, SPICe will publish briefings outlining the key events, speeches and documents published. This briefing describes what happened in Round 8, as well as the Prime Minister's timetable for a deal by 15 October and the dispute
View source webpage

Found: Members here, many of whom would have been in this House when we passed the Finance Act 2013, that that

Local Government Finance: Budget 2020-21 and provisional allocations to local
Friday 14th February 2020
This briefing focuses on both the overall local government budget for 2020-21, and the provisional allocations to local authorities. Another briefing has been published by SPICe, covering the overall Budget 2020-21.
View source webpage

Found: In the case of local government, under the Local Government Finance Act 1992 , there is a requirement

Non-Domestic Rates (Scotland) Bill: consideration prior to Stage 3
Friday 24th January 2020
This briefing provides a summary of parliamentary scrutiny of the Non-Domestic Rates (Scotland) Bill prior to Stage 3 proceedings, which are scheduled to take place on 4 February 2020. It is designed to provide a summary of the main issues associated with the Bill during its passage so far, and amendments made at Stage 2. It does not provide a comprehensive discussion of all the
View source webpage

Found: non-domestic rates to local authorities (through the repeal of Section 1 10 of the Local Government Finance

Devolved social security powers: progress and plans
Friday 10th May 2019
This briefing provides an update on the devolution of certain aspects of social security, primarily following the Scotland Act 2016. By 2024 Social Security Scotland is expected to be delivering a range of social security provision including carer's and disability benefits. A separate briefing will provide further detail on individual benefits. This paper focuses on the timeline,
View source webpage

Found: CTR regulations are made under s.80 Local Government Finance Act 1992 .

EU Emissions Trading System
Friday 5th April 2019
This briefing provides an overview of the EU Emissions Trading System, a carbon pricing policy central to the EU's action climate change. It covers the history, present functioning and planned reform of the policy and explores the options available to the UK after Brexit. This briefing also provides an account of UK and Scottish government policy to date, and the perspectives of key
View source webpage

Found: W e remain concerned that the ‘No Deal’ carbon tax already provided for within the Finance Act 2019 (

Scottish Government infrastructure investment
Tuesday 15th January 2019
Since 2007, Scottish Government-led infrastructure projects worth £11.1 billion have been completed. A further £3.7 billion of capital projects are currently under construction. This briefing looks at the profile of investment to date and what is currently in the pipeline. It also looks at how infrastructure is funded and how decisions are made relating to infrastructure plans.
View source webpage

Found: schemes were developed through secondary legislation under existing provisions of the Local Government Finance

UK Withdrawal from the European Union (Legal Continuity) (Scotland) Bill
Tuesday 6th March 2018
This briefing provides a summary of the key provisions in the UK Withdrawal from the European Union (Legal Continuity) (Scotland) Bill which was introduced in the Scottish Parliament on 27 February 2018. The briefing also provides details of the key differences between this Bill and the UK Government's European Union (Withdrawal) Bill.
View source webpage

Found: The instruments would be made using powers in the European Communities Act 1972 or section 56 of the Finance

Air Passenger Duty and Air Departure Tax - Highlands and Islands exemption
Thursday 12th October 2017
This is a short note on the Air Passenger Duty exemption for passengers departing from areas in the Scottish Highlands and Islands and the Scottish Government's intention to put in place a similar exemption under Air Departure Tax.
View source webpage

Found: Act 1994 provided for an air passenger duty to be charged on the carriage on a chargeable aircraft of

Air Departure Tax (Scotland) Bill: Consideration prior to Stage 3
Thursday 8th June 2017
This briefing summarises the main recommendations made by the Finance and Constitution Committee in its Stage 1 report and the Scottish Government response. It also looks at the key amendments passed at Stage 2 and considers the areas of debate where no amendments were passed. Stage 3 will take place on 20 June 2017.
View source webpage

Found: legislation to modify primary legislation, whereas current APD exemptions are specified in section 31 of the Finance



Scottish Parliamentary Debates
Aggregates Tax and Devolved Taxes Administration (Scotland) Bill: Stage 1
131 speeches (84,073 words)
Tuesday 19th March 2024 - Committee
Mentions:
1: Gibson, Kenneth (SNP - Cunninghame North) It is to do with section 130 of the Finance Act 2008, which has to do with debt management and is what - Link to Speech

Aggregates Tax and Devolved Taxes Administration (Scotland) Bill: Stage 1
225 speeches (97,355 words)
Tuesday 12th March 2024 - Committee
Mentions:
1: None Act 2008, which allows for offsetting of debts against credits across taxes. - Link to Speech
2: None When the Finance Act 2008 was introduced in the UK Parliament, section 130 was territorially limited - Link to Speech

Bankruptcy and Diligence (Scotland) Bill: Stage 1
75 speeches (130,169 words)
Tuesday 6th February 2024 - Main Chamber
Mentions:
1: Baker, Claire (Lab - Mid Scotland and Fife) The term is recognised in the Local Government Finance Act 1992, but we strongly suggest that it is stigmatising - Link to Speech