Information since 4 Mar 2024, 1:01 p.m.
| Parliamentary Debates |
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Finance (No.2) Bill
15 speeches (6,103 words) 3rd reading Thursday 23rd May 2024 - Commons Chamber HM Treasury Mentions: 1: Kirsty Blackman (SNP - Aberdeen North) I do not know whether anyone remembers the Finance Act 2017, but because an election was called the Bill - Link to Speech |
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Finance (No. 2) Bill
(Except clauses 1 to 4, 12 and 13, and 19)
54 speeches (12,303 words) Tuesday 21st May 2024 - Public Bill Committees HM Treasury Mentions: 1: James Murray (LAB - Ealing North) Act 2012.Although we support the measures in the clause and will not oppose them, we would appreciate - Link to Speech 2: None Action was taken in the Finance Act 2009 to expand the scope of both those reliefs to property located - Link to Speech 3: Gareth Davies (Con - Grantham and Stamford) Act 2022 to replace the current charge for very large firms with the new charge of £500,000 per annum - Link to Speech 4: Nigel Huddleston (Con - Mid Worcestershire) For most major taxes, the Finance Act 2009 requires HMRC to pay interest on amounts due from HMRC to - Link to Speech |
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Finance (No. 2) Bill
54 speeches (12,303 words) Committee stage Tuesday 21st May 2024 - Public Bill Committees HM Treasury Mentions: 1: James Murray (LAB - Ealing North) Act 2012.Although we support the measures in the clause and will not oppose them, we would appreciate - Link to Speech 2: None Action was taken in the Finance Act 2009 to expand the scope of both those reliefs to property located - Link to Speech 3: Gareth Davies (Con - Grantham and Stamford) Act 2022 to replace the current charge for very large firms with the new charge of £500,000 per annum - Link to Speech 4: Nigel Huddleston (Con - Mid Worcestershire) For most major taxes, the Finance Act 2009 requires HMRC to pay interest on amounts due from HMRC to - Link to Speech |
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Courts (Remote Hearings) Bill
13 speeches (2,864 words) Committee stage Wednesday 15th May 2024 - Public Bill Committees Ministry of Justice Mentions: 1: Andy Carter (Con - Warrington South) Clause 1(4) amends paragraph 8(1A) of schedule 4 to the Local Government Finance Act 1992 on enforcement - Link to Speech |
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Leasehold and Freehold Reform Bill
60 speeches (12,118 words) Committee stage part two Wednesday 24th April 2024 - Lords Chamber Department for Levelling Up, Housing & Communities Mentions: 1: None marriage value for very long leases);(i) in Schedule 13 (leasehold valuation tribunals), omit paragraph 15.Finance - Link to Speech |
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Renters (Reform) Bill
107 speeches (34,972 words) Report stage Wednesday 24th April 2024 - Commons Chamber Department for Levelling Up, Housing & Communities Mentions: 1: None Act 1992, to a reduction in the amount of council tax payable in respect of the property on the basis - Link to Speech 2: None Act 1992, to a reduction in the amount of council tax payable in respect of the property on the basis - Link to Speech 3: None Act 1992, to a reduction in the amount of council tax payable in respect of the property on the basis - Link to Speech 4: None Act 1992, to a reduction in the amount of council tax payable in respect of the property on the basis - Link to Speech |
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Data Protection and Digital Information Bill
149 speeches (26,104 words) Committee stage Wednesday 24th April 2024 - Grand Committee Department for Science, Innovation & Technology Mentions: 1: Lord Anderson of Ipswich (XB - Life peer) suspicion power to issue financial institution notices, exercised by HMRC under Schedule 36 to the Finance - Link to Speech 2: Viscount Younger of Leckie (Con - Excepted Hereditary) As alluded to in this debate, through the Finance Act 2011, Parliament has already determined that this - Link to Speech |
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Data Protection and Digital Information Bill
151 speeches (27,692 words) Committee stage Monday 22nd April 2024 - Grand Committee Department for Work and Pensions Mentions: 1: Baroness Kidron (XB - Life peer) Under paragraph 4A of Schedule 36 to the Finance Act 2008, HMRC has been able to authorise a financial - Link to Speech 2: Viscount Younger of Leckie (Con - Excepted Hereditary) long been using powers to request data at scale from banks on all taxpayers under Schedule 23 to the Finance - Link to Speech 3: Viscount Younger of Leckie (Con - Excepted Hereditary) measure will be equivalent to those in place for the similar HMRC power which Parliament approved in the Finance - Link to Speech |
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Finance (No. 2) Bill
69 speeches (18,023 words) 2nd reading Wednesday 17th April 2024 - Commons Chamber HM Treasury Mentions: 1: Nickie Aiken (Con - Cities of London and Westminster) It concerns the new definition of theatre production that was introduced in the Finance Act 2024. - Link to Speech |
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Draft Major Sporting Events (Income Tax Exemption) (2024 UEFA Champions League Final) Regulations 2024
7 speeches (1,139 words) Tuesday 16th April 2024 - General Committees HM Treasury Mentions: 1: Nigel Huddleston (Con - Mid Worcestershire) is a fine example of that.The draft regulations make use of the powers that were introduced in the Finance - Link to Speech |
| Select Committee Documents |
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Wednesday 29th May 2024
Formal Minutes - Formal Minutes 2023-24: List of closed petitions Petitions Committee Found: citizens at the age of 60. 53 Closed on 25 November 2023 Service personnel to be exempt from 2015 Finance |
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Friday 24th May 2024
Written Evidence - Dr Martin Smith FIL0142 - British film and high-end television British Film and High-End Television - Culture, Media and Sport Committee Found: Screen Forum.4 8.Although these matters are of course primarily a matter for Parliament through the Finance |
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Wednesday 22nd May 2024
Written Evidence - Recipe for Change Campaign FDO0047 - Food, Diet and Obesity Food, Diet and Obesity - Food, Diet and Obesity Committee Found: intention to uprate the liability under the Levy, starting no later than April 2025. 13 HMT (2017 Finance |
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Friday 10th May 2024
Report - Eleventh Report of Session 2023–24 - 1 Statutory Instrument reported Statutory Instruments (Select Committee) Found: Regulation 4(21) inserts a new paragraph 130A into Schedule 9 to the Finance Act 2024 which requires |
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Wednesday 8th May 2024
Correspondence - Correspondence with The Pensions Regulator relating to Norton pension schemes and the Fraud Compensation Fund Work and Pensions Committee Found: In March 2014, changes to the Finance Act 2004 strengthened HMRC powers to enquire into new registrations |
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Tuesday 7th May 2024
Oral Evidence - Lord McConnell of Glenscorrodale Intergovernmental relations: 25 years since the Scotland Act 1998 - Scottish Affairs Committee Found: things that I was told that day were my absolute top priorities were, first, to get the Budget and Finance |
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Tuesday 7th May 2024
Oral Evidence - Lady Elish Angiolini Intergovernmental relations: 25 years since the Scotland Act 1998 - Scottish Affairs Committee Found: things that I was told that day were my absolute top priorities were, first, to get the Budget and Finance |
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Tuesday 7th May 2024
Oral Evidence - Mr Henry McLeish Intergovernmental relations: 25 years since the Scotland Act 1998 - Scottish Affairs Committee Found: things that I was told that day were my absolute top priorities were, first, to get the Budget and Finance |
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Friday 3rd May 2024
Government Response - Government response to the Research and Development tax relief, HMRC data requirements, promoters of tax avoidance and sentencing for tax fraud report Finance Bill Sub-Committee Found: guidance addresses issues raised by stakeholders in response to the “contracting out” legislation in the Finance |
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Tuesday 30th April 2024
Correspondence - Letter from the Rt Hon Edward Argar MP Minister for Prisons, Parole and Probation, dated 29 April 2024 relating to The Coroner Service: follow-up Justice Committee Found: pressure and, in particular, those who have issue d a notice under section 114 of t he Local Government Finance |
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Friday 26th April 2024
Report - Ninth Report of Session 2023–24 Statutory Instruments (Select Committee) Found: Act 2020, resulting in them being exempt or relieved from tax. |
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Friday 19th April 2024
Report - Seventeenth Report - 2 Statutory Instruments Reported Statutory Instruments (Joint Committee) Found: Title S.I. 2024/286 Finance Act 2024, Schedule 1 (Research and Development) (Appointed Day) Regulations |
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Wednesday 17th April 2024
Written Evidence - Propertymark WCC0021 - Work of the County Court Work of the County Court - Justice Committee Found: with the current cost of living which is of increased concern to landlords due to Section 24 of the Finance |
| Written Answers |
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Self-assessment
Asked by: Helen Morgan (Liberal Democrat - North Shropshire) Thursday 2nd May 2024 Question to the HM Treasury: To ask the Chancellor of the Exchequer, what assessment he has made of the potential impact of Basis Period Reform on the availability of accounting resources for (a) sole traders and (b) partnerships. Answered by Nigel Huddleston Basis period reform is an important simplification to the tax system. The government introduced this reform in Finance Act 2022 to create a simpler, fairer, and more transparent set of rules for the allocation of self-employment and partnership income to tax years.
The reform simplifies tax computations for businesses, making it easier to complete self assessment tax returns and reducing administrative burdens. Basis period reform has no effect on the availability of accounting resources for the self-employed or partnerships. |
| Secondary Legislation |
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Value Added Tax (Refund of Tax to Museums and Galleries) (Amendment) Order 2024 This Order, which comes into force on 8th July 2024, amends the Value Added Tax (Refund of Tax to Museums and Galleries) Order 2001 (S.I. 2001/2879) (“the 2001 Order”). The 2001 Order specifies the bodies that are entitled under section 33A of the Value Added Tax Act 1994 (c.23) (“the Act”) to claim a refund of the VAT incurred by them that is attributable to the provision of free admission to specified museums and galleries which they operate. HM Treasury Parliamentary Status - Text of Legislation - Made negative Laid: Wednesday 29th May - In Force: 8 Jul 2024 Found: Section 33A was inserted by Section 98 of the Finance Act 2001 (c. 9) and amended by paragraph 33 of |
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Designation of Special Tax Sites (Forth 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: Wednesday 22nd May - In Force: 12 Jun 2024 Found: 2024The Treasury make the following Regulations in exercise of the powers conferred by section 113 of the Finance |
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Customs (Miscellaneous Amendments) (No. 2) Regulations 2024 These Regulations make miscellaneous amendments to customs secondary legislation made under powers contained in the Taxation (Cross-border Trade) Act 2018 (c. 22). HM Treasury Parliamentary Status - Text of Legislation - Made negative Laid: Wednesday 22nd May - In Force: 12 Jun 2024 Found: Section 32A was inserted by section 75 of the Finance Act 2022 (c. 3). |
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Education (Student Fees, Awards and Support) (Amendment) (No. 2) Regulations 2024 These Regulations, which apply in England only, amend 7 instruments (“the 7 instruments”) relating to financial support for students: Department for Education Parliamentary Status - Text of Legislation - Made negative Laid: Wednesday 22nd May - In Force: 12 Jun 2024 Found: paragraph 236 of Schedule 6 to the Income Tax (Earnings and Pensions) Act 2003 (c. 1), section 147 of the Finance |
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Cremation, Coroners and Notification of Deaths (England and Wales) (Amendment) Regulations 2024 These Regulations amend the Cremation (England and Wales) Regulations 2008 (S.I. 2008/2841), the Coroners (Investigation) Regulations 2013 (S.I. 2013/1629) and the Notification of Deaths Regulations 2019 (S.I. 2019/1112). Ministry of Justice Parliamentary Status - Text of Legislation - Made negative Laid: Tuesday 21st May - In Force: 9 Sep 2024 Found: Section 7 was amended by Part 5 of Schedule 11 to the Finance Act 1949 (c. 47) and by section 2 of the |
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Renewable Transport Fuel Obligations (Sustainable Aviation Fuel) Order 2024 This Order implements Chapter 5 of Part 2 of the Energy Act 2004, and imposes an obligation on aviation fuel suppliers that supply aviation turbine fuel in the United Kingdom to produce evidence that a specified amount of sustainable aviation fuel has been supplied in the United Kingdom (the “SAF obligation”) (Part 2). Department for Transport Parliamentary Status - Text of Legislation - Draft affirmative Laid: Monday 20th May - In Force: Not stated Found: Section 1(3D) was inserted by paragraphs 1 and 2 of Schedule 6 to the Finance Act 2008 (c. 9). (3)A copy |
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Social Security (State Pension Age Claimants: Closure of Tax Credits) (Amendment) Regulations 2024 These Regulations make provision in relation to the abolition of tax credits for certain claimants who have reached the qualifying age for state pension credit (“the qualifying age”). They provide for claimants who are entitled to working tax credit to move to universal credit with transitional protection and for claimants who are entitled to child tax credit to move to pension credit with transitional protection. They also make provision consequential on these changes. Department for Work and Pensions Parliamentary Status - Text of Legislation - Made negative Laid: Thursday 9th May - In Force: 8 Jun 2024 Found: 4)2012 c. 5. (5)Section 176(1)(a) was amended by paragraph 23 of Schedule 9 to the Local Government Finance |
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Special Tax Sites (Applicable Sunset Date) Regulations 2024 These Regulations extend the applicable sunset date for special tax sites. HM Treasury Parliamentary Status - Text of Legislation - Made negative Laid: Tuesday 30th April - In Force: 21 May 2024 Found: 21st May 2024. (2) In these Regulations, “freeport” has the meaning given by section 113(5) of the Finance |
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Customs (Tariff and Miscellaneous Amendments) (No. 2) Regulations 2024 Regulations 2, 3 and 4 update references to documents containing information on the classification of imported goods (“commodity codes”). The documents add, simplify and replace commodity codes, update and correct descriptions and remove commodity codes that are no longer used in the United Kingdom’s tariff documents. They also add missing commodity codes in the authorised use documents. Finally, the documents reduce the rate of duty on a total of six commodity codes relating to aluminium road wheels and certain continuous filament glass fibre products (CGF). HM Treasury Parliamentary Status - Text of Legislation - Made negative Laid: Friday 26th April - In Force: 17 May 2024 Found: By virtue of section 32A of the Act (as inserted by section 75 of the Finance Act 2022 (c. 3)), where |
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Mutual Societies (Transfers of Business) (Tax) (Amendment) Regulations 2024 These Regulations amend the Mutual Societies (Transfers of Business) (Tax) Regulations 2009 (“the principal Regulations”) which make provision for and in connection with the tax consequences of a transfer of the business or engagements of a mutual society. The amendments made by these Regulations apply the provisions of the Corporation Tax Act 2010 in relation to carried forward trading losses on a transfer of business between building societies. HM Treasury Parliamentary Status - Text of Legislation - Made negative Laid: Wednesday 24th April - In Force: 15 May 2024 Found: 2024The Treasury make the following Regulations in exercise of the powers conferred by section 124 of the Finance |
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Trade Remedies (Amendment) Regulations 2024 These Regulations amend the Trade Remedies (Dumping and Subsidisation) (EU Exit) Regulations 2019 (S.I. 2019/450) (the “Dumping and Subsidisation Regulations”), the Trade Remedies (Increase in Imports Causing Serious Injury to UK Producers) (EU Exit) Regulations 2019 (S.I. 2019/449) (the “Safeguards Regulations”) and the Trade Remedies (Reconsideration and Appeals) (EU Exit) Regulations 2019 (S.I. 2019/910) (the “Reconsideration and Appeals Regulations”). Department for Business and Trade Parliamentary Status - Text of Legislation - Made negative Laid: Tuesday 23rd April - In Force: 23 May 2024 Found: investigation” and “subsidisation investigation”. (6)S.I. 2019/910, amended by section 74(11) of the Finance |
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Court and Tribunal Fees (Miscellaneous Amendments) Order 2024 This Order amends the Enrolment of Deeds (Fees) Regulations 1994 (S.I. 1994/601), the Non-Contentious Probate Fees Order 2004 (S.I. 2004/3120), the Court of Protection Fees Order 2007 (S.I. 2007/1745), the Magistrates’ Courts Fees Order 2008 (S.I. 2008/1052), the Civil Proceedings Fees Order 2008 (S.I. 2008/1053), the Family Proceedings Fees Order 2008 (S.I. 2008/1054), the Upper Tribunal (Lands Chamber) Fees Order 2009 (S.I. 2009/1114), the First-tier Tribunal (Gambling) Fees Order 2010 (S.I. 2010/42), the Upper Tribunal (Immigration and Asylum Chamber) (Judicial Review) (England and Wales) Fees Order 2011 (S.I. 2011/2344) and the First-tier Tribunal (Property Chamber) Fees Order 2013 (S.I. 2013/1179). Ministry of Justice Parliamentary Status - Text of Legislation - Made negative Laid: Wednesday 10th April - In Force: 1 May 2024 Found: of the exercise of a power of entry, made under paragraph 6B of Schedule 9 to the Local Government Finance |
| Parliamentary Research |
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King’s Speech 2024: Welfare and pensions - LLN-2024-0042
Jul. 12 2024 Found: for exceeding the lifetime allowance from 6 April 2023.47 The allowance was fully abolished in the Finance |
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Direct taxes: rates and allowances for 2024/25 - CBP-9993
Apr. 05 2024 Found: Act 2004 83 Under section 190 of Finance Act 2004 84 Under section 228 of Finance Act 2004 , as |
| Bill Documents |
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May. 24 2024
Bill 232 2023-24 (Lords Amendments) Leasehold and Freehold Reform Act 2024 Bill Found: 13 (leasehold valuation tribunals), omit paragraph 15. 17 Leasehold and Freehold Reform Bill Finance |
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May. 21 2024
Written evidence submitted by the Chartered Institute of Taxation - Property tax (Clauses 7-10) (F2B02) Finance Act (No. 2) 2024 2023-24 Written evidence Found: The abolition of MDR may not be consistent with this aim. 4 Finance Act 2003 section 116(7) 5 |
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May. 14 2024
Letter dated from Viscount Younger of Leckie to Lords questions on the DWP’s proposed Third Party Data measure, as raised during the Committee stages of the Bill. Data Protection and Digital Information Bill 2022-23 Will write letters Found: powers that HMRC have to obtain information in bulk from financial institutions (Schedule 23 of the Finance |
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May. 01 2024
HL Bill 76 (as amended in Committee) Leasehold and Freehold Reform Act 2024 Bill Found: Finance Act 2003 12 In the Finance Act 2003— (a) 10in Schedule 4 (stamp duty land tax: chargeable |
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May. 01 2024
HL Bill 74 Explanatory Notes Renters (Reform) Bill 2022-23 Explanatory Notes Found: unde r assured tenancies for council tax 196 Clause 25 amends section 6(6) of the Local Government Finance |
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May. 01 2024
HL Bill 74 (as brought from the Commons) Renters (Reform) Bill 2022-23 Bill Found: Act 1992, or 30 (d) would be entitled to a reduction in the amount of council tax payable |
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Apr. 24 2024
Report Stage Proceedings as at 24 April 2024 Renters (Reform) Bill 2022-23 Bill proceedings: Commons Found: Act 1992, to a reduction in the amount of council tax payable in respect of the property on |
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Apr. 24 2024
Consideration of Bill Amendments as at 24 April 2024 Renters (Reform) Bill 2022-23 Amendment Paper Found: Act 1992, to a reduction in the amount of council tax payable in respect of the property on |
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Apr. 24 2024
Consideration of Bill Amendments as at 24 April 2024 - large print Renters (Reform) Bill 2022-23 Amendment Paper Found: Act 1992, to a reduction in the amount of council tax payable in respect of the property on the |
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Apr. 23 2024
HL Bill 50-II Second marshalled list for Committee Leasehold and Freehold Reform Act 2024 Amendment Paper Found: Finance Act 2003 12 In the Finance Act 2003— (a) in Schedule 4 (stamp duty land tax: chargeable |
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Apr. 23 2024
Notices of Amendments as at 23 April 2024 Renters (Reform) Bill 2022-23 Amendment Paper Found: Act 1992, to a reduction in the amount of council tax payable in respect of the property on |
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Apr. 22 2024
Notices of Amendments as at 22 April 2024 Renters (Reform) Bill 2022-23 Amendment Paper Found: Act 1992, to a reduction in the amount of council tax payable in respect of the property on |
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Apr. 19 2024
Notices of Amendments as at 19 April 2024 Renters (Reform) Bill 2022-23 Amendment Paper Found: Act 1992, to a reduction in the amount of council tax payable in respect of the property on |
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Apr. 18 2024
HL Bill 50-I Marshalled list for Committee Leasehold and Freehold Reform Act 2024 Amendment Paper Found: Finance Act 2003 12 In the Finance Act 2003— (a) in Schedule 4 (stamp duty land tax: chargeable |
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Apr. 18 2024
Notices of Amendments as at 18 April 2024 Renters (Reform) Bill 2022-23 Amendment Paper Found: Act 1992, to a reduction in the amount of council tax payable in respect of the property on |
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Apr. 18 2024
HL Bill 30-VI Sixth marshalled list for Grand Committee Data Protection and Digital Information Bill 2022-23 Amendment Paper Found: power of HMRC to serve a Financial Institution Notice under paragraph 4A of Schedule 36 to the Finance |
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Apr. 17 2024
HL Bill 50 Running list of amendments Leasehold and Freehold Reform Act 2024 Amendment Paper Found: Finance Act 2003 12 In the Finance Act 2003— (a) in Schedule 4 (stamp duty land tax: chargeable |
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Apr. 16 2024
HL Bill 50 Running list of amendments Leasehold and Freehold Reform Act 2024 Amendment Paper Found: Finance Act 2003 12 In the Finance Act 2003— (a) in Schedule 4 (stamp duty land tax: chargeable |
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Apr. 15 2024
HL Bill 50 Running list of amendments Leasehold and Freehold Reform Act 2024 Amendment Paper Found: Finance Act 2003 12 In the Finance Act 2003— (a) in Schedule 4 (stamp duty land tax: chargeable |
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Apr. 15 2024
HL Bill 50(e) Amendments for Committee Leasehold and Freehold Reform Act 2024 Amendment Paper Found: Finance Act 2003 12 In the Finance Act 2003— (a) in Schedule 4 (stamp duty land tax: chargeable |
| Department Publications - Transparency |
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Monday 22nd July 2024
Department for Work and Pensions Source Page: DWP 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 |
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Monday 22nd July 2024
Department for Work and Pensions Source Page: DWP 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 2004 |
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Wednesday 17th July 2024
Department for Energy Security & Net Zero Source Page: DESNZ Main Estimate Memorandum 2024 to 2025 Document: (PDF) Found: The Authority Pension Schemes are statutory schemes as defined under Section 26(1) of the Finance Act |
| Department Publications - Research |
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Wednesday 3rd July 2024
HM Treasury Source Page: UK official holdings of international reserves: June 2024 Document: (PDF) Found: https://www.bankofengland.co.uk/statistics/uk-international-reserves/2024/june-2024 30 Under the Finance |
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Wednesday 5th June 2024
HM Treasury Source Page: UK official holdings of international reserves: May 2024 Document: (PDF) Found: https://www.bankofengland.co.uk/statistics/uk-international-reserves/2024/may-2024 30 Under the Finance |
| Department Publications - Policy and Engagement |
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Wednesday 29th May 2024
HM Treasury Source Page: Treasury Minutes progress report – May 2024 Document: (PDF) Found: tax in cases of non -compliance with the off -payroll working rules. 6.3 On 22 February 2024, the Finance |
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Wednesday 29th May 2024
HM Treasury Source Page: Treasury Minutes progress report – May 2024 Document: (PDF) Found: tax in cases of non -compliance with the off -payroll working rules. 6.3 On 22 February 2024, the Finance |
| Department Publications - Guidance |
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Friday 24th May 2024
Department for Levelling Up, Housing & Communities Source Page: The Grenfell Assisted Home Ownership Scheme: Model leases Document: (webpage) Found: purchaser to pay SDLT on 100% value of property):For the purposes of paragraph 4 of Schedule 9 of the Finance |
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Friday 24th May 2024
Department for Levelling Up, Housing & Communities Source Page: The Grenfell Assisted Home Ownership Scheme: Model leases Document: (webpage) Found: purchaser to pay SDLT on 100% value of property):For the purposes of paragraph 4 of Schedule 9 of the Finance |
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Wednesday 22nd May 2024
Home Office Source Page: Immigration Rules archive: 11 April 2024 to 15 May 2024 Document: (PDF) Found: tax reduction under a council tax red uction scheme made under section 13A of the Local Government Finance |
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Wednesday 17th April 2024
Home Office Source Page: Immigration Rules archive: 11 March 2024 to 3 April 2024 Document: Immigration Rules archive: 11 March 2024 to 3 April 2024 (PDF) Found: tax reduction under a council tax reduction scheme made under section 13A of the Local Government Finance |
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Friday 12th April 2024
Home Office Source Page: Immigration Rules archive: 10 April 2024 to 10 April 2024 Document: Immigration Rules archive: 10 April 2024 to 10 April 2024 (PDF) Found: tax reduction under a council tax reduction scheme made under section 13A of the Local Government Finance |
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Friday 12th April 2024
Home Office Source Page: Immigration Rules archive: 4 April 2024 to 9 April 2024 Document: Immigration Rules archive: 4 April 2024 to 9 April 2024 (PDF) Found: tax reduction under a council tax reduction scheme made under section 13A of the Local Government Finance |
| Department Publications - Statistics |
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Thursday 16th May 2024
Ministry of Justice Source Page: Criminal Justice System statistics quarterly: December 2023 Document: (Excel) Found: misleading statement in purported compliance with an Unexplained Wealth/Disclosure Order, Criminal Finance |
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Friday 3rd May 2024
HM Treasury Source Page: UK official holdings of international reserves: April 2024 Document: (PDF) Found: https://www.bankofengland.co.uk/statistics/uk-international-reserves/2024/april-2024 30 Under the Finance |
| Department Publications - News and Communications |
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Tuesday 16th April 2024
Foreign, Commonwealth & Development Office Source Page: UK Government to tackle global financial corruption Document: https://unctad.org/system/files/official-document/aldcafrica2020_en.pdf (PDF) Found: Several national initiatives have been undertaken by the Government to tackle IFFs, as follows: (a) Finance |
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Tuesday 16th April 2024
Foreign, Commonwealth & Development Office Source Page: Joint statement on Multilateral Development Bank Callable Capital Document: IBRD (PDF) Found: The government has a legal basis in the Finance Act to respond to a call immediately in full, with |
| Non-Departmental Publications - Transparency |
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Jul. 19 2024
Advisory, Conciliation and Arbitration Service Source Page: Acas annual report and accounts, 2023 to 2024 Document: (PDF) Transparency Found: 2023-2024 170members may opt to give up (commute) pension for a lump sum up to the limits set by the Finance |
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Jul. 19 2024
Advisory, Conciliation and Arbitration Service Source Page: Acas annual report and accounts, 2023 to 2024 Document: (PDF) Transparency Found: In all cases members may opt to give up (commute) pension for a lump sum up to the limits set by the Finance |
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Jul. 19 2024
Advisory, Conciliation and Arbitration Service Source Page: Acas annual report and accounts, 2023 to 2024 Document: (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 |
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Jul. 18 2024
Government Legal Department Source Page: Government Legal Department Annual Report and Accounts 2023–24 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 |
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Jul. 18 2024
Government Legal Department Source Page: HM Procurator General & Treasury Solicitor Annual Report 2023–24 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 |
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Jul. 18 2024
North Sea Transition Authority Source Page: OGA/NSTA annual report and accounts, 2023 to 2024 Document: (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 |
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Jul. 18 2024
North Sea Transition Authority Source Page: OGA/NSTA annual report and accounts, 2023 to 2024 Document: (PDF) Transparency Found: In all cases members may opt to give up (commute) pension for a lump sum up to the limits set by the Finance |
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Jul. 18 2024
Ofsted Source Page: Ofsted corporate 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 |
| Non-Departmental Publications - Guidance and Regulation |
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Jun. 28 2024
Regulator of Social Housing Source Page: Register and de-register as a provider of social housing Document: (webpage) Guidance and Regulation Found: Act 2003 The provider will be the landlord except:for low cost home ownership accommodation made available |
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May. 21 2024
Environment Agency Source Page: RG2 0RP, Thames Water Utilities Appeal (Reading) Conditions attached to a permit - EPR/MP3338LU/V004 Document: (PDF) Guidance and Regulation Found: Act 1988 (power to issue levies); (b) by general drainage charges under sections 134 [F304and 135 ] |
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Apr. 24 2024
The Insolvency Service Source Page: Director information hub: HMRC joint and several liability notices Document: Director information hub: HMRC joint and several liability notices (webpage) Guidance and Regulation Found: The legislation for this is contained in Schedule 13 of the Finance Act 2020. |
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Apr. 17 2024
Defence and Security Accelerator Source Page: Protecting Physical Assets from Uncrewed Aerial Systems Attack Document: Protecting Physical Assets from UAS Attack: 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 |
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Apr. 12 2024
UK Visas and Immigration Source Page: Immigration Rules archive: 10 April 2024 to 10 April 2024 Document: Immigration Rules archive: 10 April 2024 to 10 April 2024 (PDF) Guidance and Regulation Found: tax reduction under a council tax reduction scheme made under section 13A of the Local Government Finance |
| Non-Departmental Publications - Open consultation |
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May. 14 2024
HM Revenue & Customs Source Page: Draft legislation: The Penalties for Failure to Pay Tax (Assessments) Regulations 2024 Document: (webpage) Open consultation Found: Act 2021(a). |
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May. 14 2024
HM Revenue & Customs Source Page: Draft legislation: The Penalties for Failure to Pay Tax (Assessments) Regulations 2024 Document: Draft legislation: The Penalties for Failure to Pay Tax (Assessments) Regulations 2024 (webpage) Open consultation Found: relate to the reformed penalty system for late payment of tax, which is set out in Schedule 26 to the Finance |
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Apr. 18 2024
HM Revenue & Customs Source Page: Freeport and Investment Zone employer National Insurance contributions reliefs Document: (webpage) Open consultation Found: ) For the purposes of this paragraph “special tax site” has the meaning given by section 113 of the Finance |
| Non-Departmental Publications - Statistics |
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Apr. 26 2024
Government Actuary's Department Source Page: 2020 Valuation - Civil Service Pension Scheme Document: (PDF) Statistics Found: Normal Minimum Pension Age The Finance Act 2022 sets out that the minimum age at which most members |
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Apr. 26 2024
Government Actuary's Department Source Page: 2020 Valuation - Police Pension Schemes (Scotland) Document: (PDF) Statistics Found: Normal Minimum Pension Age The Finance Act 2022 sets out that the minimum age at which most pension |
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Apr. 23 2024
Government Actuary's Department Source Page: 2020 Valuation - NHS Pension Scheme (England and Wales) Document: (PDF) Statistics Found: Normal Minimum Pension Age The Finance Act 2022 sets out that the minimum age at which most members can |
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Apr. 23 2024
Government Actuary's Department Source Page: 2020 Valuation - Judicial Pension Schemes Document: (PDF) Statistics Found: Normal Minimum Pension Age The Finance Act 2022 sets out that the minimum age at which most members |
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Apr. 22 2024
Government Actuary's Department Source Page: 2020 Valuation - Teachers’ Pension Scheme (England and Wales) Document: (PDF) Statistics Found: Normal Minimum Pension Age The Finance Act 2022 sets out that the minimum age at which most members |
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Apr. 19 2024
Government Actuary's Department Source Page: 2020 Valuation - Northern Ireland Civil Service Pension Scheme Document: (PDF) Statistics Found: Normal Minimum Pension Age The Finance Act 2022 sets out that the minimum age at which most members |
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Apr. 19 2024
Government Actuary's Department Source Page: 2020 Valuation - Health and Social Care Pension Scheme Document: (PDF) Statistics Found: Normal Minimum Pension Age The Finance Act 2022 sets out that the minimum age at which most members can |
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Apr. 19 2024
Government Actuary's Department Source Page: 2020 Valuation - Local Government Pension Scheme (Northern Ireland) Document: (PDF) Statistics Found: Normal Minimum Pension Age The Finance Act 2022 sets out that the minimum age at which most members |
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Apr. 19 2024
Government Actuary's Department Source Page: 2020 Valuation - Local Government Pension Scheme (Scotland) Document: (PDF) Statistics Found: Normal Minimum Pension Age The Finance Act 2022 sets out that the minimum age at which most members |
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Apr. 16 2024
Government Actuary's Department Source Page: 2020 Valuation - Northern Ireland Teachers' Pension Scheme Document: Advice on assumptions (PDF) Statistics Found: Normal Minimum Pension Age The Finance Act 2022 sets out that the minimum age at which most members |
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Apr. 16 2024
Government Actuary's Department Source Page: 2020 Valuation - Armed Forces Pension Scheme Document: Advice on assumptions (PDF) Statistics Found: recommend any change to retirement ages following the McCloud judgment.Normal Minimum Pension Age The Finance |
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Apr. 16 2024
Government Actuary's Department Source Page: 2020 Valuation - Scottish Teachers’ Pension Schemes Document: Advice on assumptions (PDF) Statistics Found: Normal Minimum Pension Age The Finance Act 2022 sets out that the minimum age at which most members |
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Apr. 15 2024
Government Actuary's Department Source Page: 2020 Valuation - NHS Pension Schemes (Scotland) Document: Advice on assumptions (PDF) Statistics Found: Normal Minimum Pension Age The Finance Act 2022 sets out that the minimum age at which most members |
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Apr. 11 2024
Government Actuary's Department Source Page: 2020 Valuation - Local Government Pension Scheme (England & Wales) Document: Advice on assumptions (PDF) Statistics Found: Normal Minimum Pension Age The Finance Act 2022 sets out that the minimum age at which most members |
| Non-Departmental Publications - Policy paper |
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Apr. 15 2024
HM Revenue & Customs Source Page: Revenue and Customs Brief 4 (2024): Interpretation of VAT and excise law from 1 January 2024 Document: Revenue and Customs Brief 4 (2024): Interpretation of VAT and excise law from 1 January 2024 (webpage) Policy paper Found: by: the Retained EU Law (Revocation and Reform) Act 2023 the bespoke solution for VAT and excise in Finance |
| Non-Departmental Publications - Services |
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Apr. 08 2024
HM Revenue & Customs Source Page: Pension schemes: Enhanced Lump Sum and Death Benefit Allowance (international) (APSS202) Document: Pension schemes: Enhanced Lump Sum and Death Benefit Allowance (international) (APSS202) (webpage) Services Found: Details Use form APSS202 to notify your intention to rely on: paragraph 20B Schedule 36 of the Finance |
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Apr. 04 2024
Valuation Office Agency Source Page: VO 6035 request for rental information: stately homes Document: VO 6035 request for rental information: stately homes (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 |
| Draft Secondary Legislation |
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The Renewable Transport Fuel Obligations (Sustainable Aviation Fuel) Order 2024 This Order implements Chapter 5 of Part 2 of the Energy Act 2004, and imposes an obligation on aviation fuel suppliers that supply aviation turbine fuel in the United Kingdom to produce evidence that a specified amount of sustainable aviation fuel has been supplied in the United Kingdom (the “SAF obligation”) (Part 2). Department for Transport Found: Section 1(3D) was inserted by paragraphs 1 and 2 of Schedule 6 to the Finance Act 2008 (c. 9). (3)A copy |
| Scottish Select Committee Publications |
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Monday 29th April 2024
Report - A report on the Finance and Public Administration Committee's consideration of the Aggregates Tax and Devolved Taxes Administration (Scotland) Bill at Stage 1. Stage 1 report on the Aggregates Tax and Devolved Taxes Administration (Scotland) Bill Finance and Public Administration Committee Found: This section of the Bill replicates provisions in section 130 of the UK Finance Act 2008 and the Committee |
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Monday 29th April 2024
Report - A report on the Finance and Public Administration Committee's consideration of the Aggregates Tax and Devolved Taxes Administration (Scotland) Bill at Stage 1. Stage 1 report on the Aggregates Tax and Devolved Taxes Administration (Scotland) Bill Finance and Public Administration Committee Found: This section of the Bill replicates provisions in section 130 of the UK Finance Act 2008 and the Committee |
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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. |
| Scottish Government Publications |
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Monday 8th April 2024
Budget and Public Spending Directorate Source Page: Non-domestic rating contributions amendment regulations 2023: executive note Document: Non-domestic rating contributions amendment regulations 2023: executive note (webpage) Found: exercise of the powers conferred by paragraphs 10 and 11(5) of schedule 12 of the Local Government Finance |
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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 |
| Scottish Parliamentary Research (SPICe) |
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Scotland's Commissioner Landscape - A Strategic Approach
Friday 19th April 2024 Scotland has seven commissioners accountable to Parliament, with an eighth approved in September 2023 and six more proposed. Due to the rise in the number, and therefore cost, the Finance and Public Administration Committee has begun an inquiry into Scotland's Commissioner Landscape. This briefing provides insight into the Commissioner landscape in Scotland View source webpage Found: Act 1989 and Public Service Act 2020. |
| Scottish Parliamentary Debates |
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Aggregates Tax and Devolved Taxes Administration (Scotland) Bill: Stage 2
46 speeches (42,538 words) Tuesday 11th June 2024 - Committee Mentions: 1: Mason, John (SNP - Glasgow Shettleston) part of non-partition demerger—I had to look that up—where stamp duty relief under section 75 of the Finance - Link to Speech |
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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 |
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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 |