Found: Introduced as a temporary measure under the Finance Act 2020, the DST was meant to be repealed once

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what guidance HMRC has issued on second homes stamp duty tax (a) avoidance and (b) evasion, and the level of the penalties that should be applied.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

HMRC’s guidance on purchases of additional dwellings is set out at the links below:

GOV.uk guidance

https://www.gov.uk/guidance/stamp-duty-land-tax-buying-an-additional-residential-property

HMRC Stamp Duty Land Tax manual -

https://www.gov.uk/hmrc-internal-manuals/stamp-duty-land-tax-manual/sdltm09735

SDLT penalties for inaccurate returns are charged under Schedule 24 Finance Act 2007. HMRC’s approach to compliance (including Schedule 24 penalties) is set out in its Compliance Handbook. The Compliance Handbook pages on penalties can be found at the links below:

Compliance Handbook “Charging Penalties”

https://www.gov.uk/hmrc-internal-manuals/compliance-handbook/ch400000

Compliance Handbook “Charging Penalties: establishing penalty behaviour”

https://www.gov.uk/hmrc-internal-manuals/compliance-handbook/ch402050

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, whether taxpayers with outstanding Loan Charge liabilities who have continued to make payments under a Time to Pay arrangement since the Government announced its review of the Loan Charge, will have those payments taken into account when their liabilities are recalculated under the revised settlement framework.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

At Budget 2024, the Government committed to a new independent review of the Loan Charge. The purpose of the review was to bring the matter to a close for people who have not settled and paid their Loan Charge liabilities. The Review was published at Budget 2025.

The Government has accepted all but one of the Review’s recommendations, and in some areas has gone further. The Government has introduced legislation in Finance Act 2026 to provide for a generous new settlement offer which it hopes maximises the opportunity for individuals to come forward and settle. I am committed to delivering the Government’s ambition to bring this matter to a close for as many customers as possible.

Where a taxpayer within scope of the new settlement opportunity has already settled but not yet fully paid their Loan Charge liability, any payments already made will be credited against the new settlement opportunity amount. HMRC will not refund payments that have already been made.

HMRC began contacting customers to notify them of their eligibility for the new settlement opportunity from January 2026. When the new settlement opportunity is fully enacted, HMRC will contact customers again, in stages, to explain what it means for them based on their specific circumstances.

The Government’s response to the review represents a fair and proportionate attempt to provide a route to resolution for those who have not yet been able to settle with HMRC. In turn, this requires those individuals to now come forward and engage with HMRC in good faith.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, A) whether HMRC will refund payments already made by taxpayers where a review under the revised Loan Charge settlement framework determines that a lower amount of tax is due than has already been paid, and B) whether any such refunds will be made directly to taxpayers or offset against revised liabilities.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

At Budget 2024, the Government committed to a new independent review of the Loan Charge. The purpose of the review was to bring the matter to a close for people who have not settled and paid their Loan Charge liabilities. The Review was published at Budget 2025.

The Government has accepted all but one of the Review’s recommendations, and in some areas has gone further. The Government has introduced legislation in Finance Act 2026 to provide for a generous new settlement offer which it hopes maximises the opportunity for individuals to come forward and settle. I am committed to delivering the Government’s ambition to bring this matter to a close for as many customers as possible.

Where a taxpayer within scope of the new settlement opportunity has already settled but not yet fully paid their Loan Charge liability, any payments already made will be credited against the new settlement opportunity amount. HMRC will not refund payments that have already been made.

HMRC began contacting customers to notify them of their eligibility for the new settlement opportunity from January 2026. When the new settlement opportunity is fully enacted, HMRC will contact customers again, in stages, to explain what it means for them based on their specific circumstances.

The Government’s response to the review represents a fair and proportionate attempt to provide a route to resolution for those who have not yet been able to settle with HMRC. In turn, this requires those individuals to now come forward and engage with HMRC in good faith.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment the Government has made of the potential impact of Loan Charge and disguised remuneration cases on affected individuals’ financial wellbeing and mental health.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

Tackling tax avoidance continues to be a priority for the Government and has introduced additional criminal sanctions in Finance Act 2026. These will enhance the deterrent against promotion of tax avoidance and increase protection against harm caused to the exchequer, the tax system and taxpayers.

HMRC also regularly name promoters on Gov.uk and publish information about their schemes (and others connected to the selling of the schemes), such as company directors, legal advisors, to help customers identify schemes and steer clear of them.

However, HMRC has a duty to collect tax when it is legally due. I recognise dealing with large tax liabilities can lead to pressure on individuals. For those liable to the Loan Charge, the Government has introduced legislation in the Finance Act to provide for a generous new settlement offer.

HMRC is committed to working sensitively and pragmatically with taxpayers to reach settlement. This includes offering flexible payment terms where people need more time to pay their liabilities.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what steps HMRC has taken to investigate and pursue promoters, agencies and advisers who profited from disguised remuneration schemes.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

Tackling tax avoidance continues to be a priority for the Government and has introduced additional criminal sanctions in Finance Act 2026. These will enhance the deterrent against promotion of tax avoidance and increase protection against harm caused to the exchequer, the tax system and taxpayers.

HMRC also regularly name promoters on Gov.uk and publish information about their schemes (and others connected to the selling of the schemes), such as company directors, legal advisors, to help customers identify schemes and steer clear of them.

However, HMRC has a duty to collect tax when it is legally due. I recognise dealing with large tax liabilities can lead to pressure on individuals. For those liable to the Loan Charge, the Government has introduced legislation in the Finance Act to provide for a generous new settlement offer.

HMRC is committed to working sensitively and pragmatically with taxpayers to reach settlement. This includes offering flexible payment terms where people need more time to pay their liabilities.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment HMRC has made of the circumstances of individuals affected by the Loan Charge who acted on professional advice.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

Tackling tax avoidance continues to be a priority for the Government and has introduced additional criminal sanctions in Finance Act 2026. These will enhance the deterrent against promotion of tax avoidance and increase protection against harm caused to the exchequer, the tax system and taxpayers.

HMRC also regularly name promoters on Gov.uk and publish information about their schemes (and others connected to the selling of the schemes), such as company directors, legal advisors, to help customers identify schemes and steer clear of them.

However, HMRC has a duty to collect tax when it is legally due. I recognise dealing with large tax liabilities can lead to pressure on individuals. For those liable to the Loan Charge, the Government has introduced legislation in the Finance Act to provide for a generous new settlement offer.

HMRC is committed to working sensitively and pragmatically with taxpayers to reach settlement. This includes offering flexible payment terms where people need more time to pay their liabilities.

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

To ask the Secretary of State for Housing, Communities and Local Government, with reference to the Answer of 22 April 2026 to Question 116755 on Licensing Premises: Business Rates, whether local billing authorities in London are required to apply the 15 per cent pub and live music relief to the GLA Business Rate Supplement in the 2026-27 financial year; and whether the 15 per cent relief is a (a) mandatory and (b) discretional reduction on a discretionary relief.

Answered by Alison McGovern - Minister of State (Housing, Communities and Local Government)

Where business rate reliefs are implemented under section 47 of the Local Government Finance Act 1988, such as the Pubs and Live Music Venues Relief Scheme, Business Rate Supplements are adjusted to reflect the percentage relief provided by those schemes in line with the requirements of section 13(7) of the Business Rate Supplements Act 2009. This is a mandatory requirement under the Act.

It is for the 33 London billing authorities and the Greater London Authority to ensure that the required determinations and resulting adjustments are made to ratepayer bills in respect of Business Rates Supplements liabilities.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, how many individual disguised remuneration cases are outstanding that need to be resolved by HMRC.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

Tackling disguised remuneration (DR) and the promotion and use of DR schemes is a priority for the Government.

The ‘Measuring Tax Gaps 2026 edition: estimates for 2024 to 2025’, last updated on 23 June 2026, confirms that the tax gap from marketed avoidance sold primarily to individuals, has fallen from an estimated £1.5 billion in 2005-06 to £0.2 billion in 2024-25.

HMRC regularly publishes information about tax avoidance schemes and their promoters (and others connected to the selling of the schemes) on Gov.uk, to help taxpayers identify them and steer clear of becoming involved.

Furthermore, additional criminal sanctions were introduced in the Finance Act 2026. These enhance the deterrent against promotion of tax avoidance and increase protection against harm caused to the exchequer, the tax system and taxpayers.

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

To ask the Secretary of State for Housing, Communities and Local Government, what is the maximum fine that may be imposed by the courts for a householder (a) refusing access to a council tax valuation officer who has given notice as required of the exercise of their power of entry into their dwelling or the curtilage of their dwelling and (b) failing to give information about a dwelling to a valuation officer who has served notice as required.

Answered by Alison McGovern - Minister of State (Housing, Communities and Local Government)

A person who intentionally delays or obstructs a valuation officer in the exercise of their duty may be subject to a fine of up to £200. Where a person fails to, without a reasonable excuse, provide information requested, which they are in possession or control of, they may be subject to a fine of up to £500. These fines are set out in the Local Government Finance Act 1992 and the Sentencing Act 2020.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what estimates she has made of the number of how many taxpayers with outstanding Loan Charge liabilities HMRC expects to be eligible for the new settlement opportunity following the McCann Review; and how many have been contacted to date.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

At Budget 2024, the Government committed to a new independent review of the loan charge. The purpose of the review was to bring the matter to a close for people who have not settled and paid their Loan Charge liabilities.

The Government has accepted all but one of the Review’s recommendations, and in some areas has gone further. The Government has introduced legislation in the Finance Act to provide for a generous new settlement offer which it hopes maximises the opportunity for individuals to come forward and settle. I am committed to deliver the Government’s ambition to bring this matter to a close for as many customers as possible.

As outlined in the Tax Impact and Information Notice published in November 2025 about the recommendations from the independent loan charge review, there are approximately 32,000 individuals who have an outstanding loan charge liability.

HMRC began contacting customers to notify them of their eligibility for the new settlement opportunity from January 2026. When the new settlement opportunity is enacted, HMRC will contact customers again, in stages, to explain what it means for them based on their specific circumstances.

The Government’s response to the review represents a fair and proportionate attempt to provide a route to resolution for those who have not yet been able to settle with HMRC. In turn, this requires those individuals to now come forward and engage with HMRC in good faith.

Tax avoidance deprives the Exchequer of funds needed to deliver vital public services and it is right that resources are targeted to stop this. There are no plans to apply the review’s recommendations beyond those individuals and employers with outstanding liabilities that were the focus of the review.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment she has made of whether people who previously settled Loan Charge liabilities with HMRC will be offered equivalent terms to those available under the new settlement opportunity following the McCann Review.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

At Budget 2024, the Government committed to a new independent review of the loan charge. The purpose of the review was to bring the matter to a close for people who have not settled and paid their Loan Charge liabilities.

The Government has accepted all but one of the Review’s recommendations, and in some areas has gone further. The Government has introduced legislation in the Finance Act to provide for a generous new settlement offer which it hopes maximises the opportunity for individuals to come forward and settle. I am committed to deliver the Government’s ambition to bring this matter to a close for as many customers as possible.

As outlined in the Tax Impact and Information Notice published in November 2025 about the recommendations from the independent loan charge review, there are approximately 32,000 individuals who have an outstanding loan charge liability.

HMRC began contacting customers to notify them of their eligibility for the new settlement opportunity from January 2026. When the new settlement opportunity is enacted, HMRC will contact customers again, in stages, to explain what it means for them based on their specific circumstances.

The Government’s response to the review represents a fair and proportionate attempt to provide a route to resolution for those who have not yet been able to settle with HMRC. In turn, this requires those individuals to now come forward and engage with HMRC in good faith.

Tax avoidance deprives the Exchequer of funds needed to deliver vital public services and it is right that resources are targeted to stop this. There are no plans to apply the review’s recommendations beyond those individuals and employers with outstanding liabilities that were the focus of the review.

Found: the powers conferred by paragraphs 2(5), 3(5), 4(3)(c) and 5(7) of Part 1 of Schedule 15 to the Finance Act

Found: in exercise of the powers conferred by sections 66(9) and 143(1) and (2) of the Local Government Finance Act

Found: inserted by The Social Security (Contributions) (Amendment and Application of Schedule 38 to the Finance Act

Found: 2026The Treasury make these Regulations in exercise of the powers conferred by section 11 of the Finance Act

Found: 2026The Treasury make these Regulations in exercise of the powers conferred by section 193A(9) of the Finance Act

Found: https://www.bankofengland.co.uk/statistics/uk-international-reserves/2026/June-2026 30 Under the Finance Act

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

Found: information on those arrangements or proposals within set time limits as contained in Part 7 of the Finance Act

Found: agricultural buildings within the meaning of paragraphs 3 to 8 of Schedule 5 to the Local Government Finance Act

Found: fraudulent evasion of tax; iii. been convicted of an offence under sections 45 or 46 of the Criminal Finance Act

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

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

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

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

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

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

Found: enablers and suppliers of tax avoidance arrangements under the publishing legislation included in Finance Act

Found: tax avoidance schemes, promoters, enablers and suppliers – evidence Under Section 86 of Finance Act

Found: enablers and suppliers of tax avoidance arrangements under the publishing legislation included in Finance Act

Found: enablers and suppliers of tax avoidance arrangements under the publishing legislation included in Finance Act

Found: enablers and suppliers of tax avoidance arrangements under the publishing legislation included in Finance Act

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

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

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

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

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

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

Found: deliberately failing to comply with their tax obligations The law that allows this is section 94 Finance Act

Found: deliberately failing to comply with their tax obligations The law that allows this is section 94 Finance Act

Found: Permitting (England and Wales) Regulations 2007, 2010 and 2016 Environmental Protection Act 1990 Finance Act

Found: the text of notices published by the Commissioners under legal powers found in: Part 4 of the Finance Act

Found: Nancekuke 1795, the Illogan Tithe Map, the Ordnance Survey (OS) map and book of reference 1879, the Finance Act

Found: Management Act 1979 CEMA — clause cl cls Directive Dir Dirs EU Regulation EU Reg EU Regs Finance Act

Found: Management Act 1979 CEMA — clause cl cls Directive Dir Dirs EU Regulation EU Reg EU Regs Finance Act

Found: Finance Act records 1910 On these records the application route is shown separately to the adjoining

Found: Finance Act records 1910 On these records the majority of the application route is shown separately

Found: This would include the Finance Act maps which were not publicly available until the late 1960s and 70s

Found: An extract from the 1910 Finance Act map has been provided but a copy, or extract, of the associated

Found: Finance Act 1910 The 1910 Finance Act was concerned with mapping lands for the purposes of taxation

Found: The Finance Act plan of 1910 shows it as being excluded from any hereditament but it is marked as ‘FP

Found: Cheshire, the whole of Betley Footpath 20 was excluded from incremental duty tax under the 1910 Finance Act

Found: Finance Act Map 1910 The appeal route, Stony Lane, Duke’s Lane, BOAT 128, Ellastone Road and Tatlers

Found: Finance Act records 1910 On these records the application route is shown separately to the adjoining

Found: Finance Act Map 1910 Although showing the route in its entirety, and as pointed out by SBMG, not labelled

Found: The Finance Act records and Ordnance Survey (OS) maps give a similar acreage for parcel number 145 in

Found: Finance Act Records 1910 The appeal route between points I to K and R to S is excluded from the surrounding

Found: The majority of the application route appears from the available copy of the Finance Act 1910 map to

Found: on the accompanying OS map, such that there can be little doubt that they are the same. 1910 Finance Act

Found: Council has misinterpreted the historical evidence, in particular the Inclosure records, Tithe Map, Finance Act

Found: Finance Act records 1910 The records before me relate to three hereditaments within Hailey parish: 1906

Found: Finance Act Records The Finance Act Map shows the appeal route forming part of plot 1485 and coloured

Found: Finance Act 1910 Although there may be some lack of clarity over a small section, I interpret the Finance

Found: Finance Act records 1910 On these records the northernmost part of points A-B is not visible due to

Found: Finance Act 1910 Sections of the claimed route are shown coloured, albeit the middle section of the

Found: Finance Act Map 1910 The appeal route is shown within hereditaments 33 and 35.

Found: photography from 1945 and 2005, and a comparison of known public routes that were not shown on the Finance Act

Found: It is unlikely that the 1910 Finance Act documentation was considered, as this was not generally available

Found: width between 5.6 and 7.1 metres as shown uncoloured on the Inland Revenue Plan prepared under the Finance Act

Found: The Finance Act documents were not available in the 1950s and so these could not have been considered

Found: Reasons Documentary evidence The only documentary evidence submitted with the application was a Finance Act

Found: Extracts from the Finance Act Map and associated Field Book had been provided.

Found: Finance Act 1910 This was information that was included in an addendum to the applicant’s statement

Found: Subsequent maps, including the Tithe and Finance Act maps, show the route A to B to D in the same manner

Found: Finance Act records 1910 The appeal route is uncoloured and excluded from land parcels or hereditaments

Found: Inland Revenue – Finance Act 1910 The Finance Act map shows all of Tack Lee Lane as a ‘white road’ being

Found: the said ways by providing that the width is that shown excluded from the hereditaments on the Finance Act

Found: Nonetheless, the Council now acknowledges, the Finance Act Maps were not released to the public until

Found: Reference has also been made to the 1910 Finance Act Map and Valuer’s Field Books.

Found: The plans and documentation created under the Finance Act 1910 provided by Cornwall Ramblers show that

Found: Finance Act Plan 1910 The Finance Act plan shows part of the route, between points E-C-D, as excluded

Found: was for the project that was eventually built, and from the map produced under the terms of the Finance Act

Found: The Tithe Map and Finance Act maps are not inconsistent with the OS maps of the time.

Found: Finance Act records 1910 Most of the appeal route from Great Warley Street up to the south-west corner

Found: In any event, the Finance Act plans and related documentation did not become publicly available until

Found: Information relevant to the Finance Act was not publicly available at this time, becoming available in

Found: Finance Act Documents 1910 The Finance Act plan shows the appeal route passing through four hereditaments

Found: Finance Act records 1910 Various copies of the Finance Act maps were submitted in evidence.

Found: Finance Act Records The Finance Act 1910 introduced a new land tax which was levied on the basis of

Found: Finance Act Records The Council concluded that the Finance Act 1910 map and 1926 Inland Revenue Valuation

Found: Records produced in relation to the Finance Act 1910 show a not-insignificant deduction for rights of

Found: Finance Act Records 1910 The appeal routes are within hereditament numbers 378, 396, and 1359.

Found: It is not identified as a separate feature in the 1910 Finance Act documents.

Found: of a road of any description in relation to other parcels crossed by the appeal route. 1910 Finance Act

Found: The land encompassed in and around the claimed route is excluded from any hereditament on the Finance Act

Found: Finance Act records 1910 For application A the working copy plan depicts the hereditament boundaries

Found: Like other known highways in the area, it is not excluded from land holdings in the Finance Act records

Found: taking advantage of that permission The appellant also suggests that KCC should have checked the Finance Act

Found: aforementioned way by providing that the width is that shown excluded from the hereditaments on the Finance Act

Found: the said ways by providing that the width is that shown excluded from the hereditaments on the Finance Act

Found: of the said way by providing that the width is that shown excluded from the hereditaments on the Finance Act

Found: Finance Act Map 1910 The appeal routes are largely shown within parcels 1792 and 1849, which is usually

Found: will have to pay tax of at least 40% of the value of the fund — read sections 208 and 209 of the Finance Act

Found: Finance Act Documents 1910 The whole of the Order route, with the exception of the railway crossing,

Found: The 1910 Finance Act records, for example, were not widely available until after the first Definitive

Found: primarily by map evidence but also with extracts from the Tithe settlements and information from the Finance Act

Found: Finance Act Documentation The full length of the Order route is shown on the OS base map in the Finance

Found: Finance Act Records 1910 The Order route is shown within the Railway Company’s hereditament number

Found: the County maps (177-1831), the Tithe map (1845), Bartholomew’s Maps (1902, 1923 and 1942), the Finance Act

Found: Finance Act Records The Finance Act 1910 introduced a new land tax which was levied on the basis of

Found: Finance Act Records The Finance Act 1910 introduced a new land tax which was levied on the basis of

Found: The Finance Act Map 1910 Buckhurst Road is excluded from the surrounding hereditaments on the 1910 Finance

Found: The Finance Act Map 1910 The Order routes and Bently Lane are excluded from the surrounding hereditaments

Found: The 1910 Finance Act was concerned with assessing various values in relation to land in order that a

Found: The comprehensive survey carried out for the Finance Act 1910 was for the purposes of land valuation,

Found: The Finance Act 1910 maps are rather inconclusive except to say that the western end of the route was

Found: Finance Act Maps 1910 With one exception, the Order route is excluded from the surrounding parcels

Found: Neither of the Order routes is shown on the 1841 Tithe Map nor on the 1910 Finance Act map.

Found: Finance Act Documents 1910 The whole of the Order route between points A and B is excluded from the

Found: The draft valuation plan prepared for the 1910 Finance Act valuation shows the proposed route as uncoloured

Found: Finance Act 1910 Documentation from the Finance Act process has been provided which includes the working

Found: paragraph 3(3) of Schedule 11 to the Serious Crime Act 2007 and paragraph 3(b) of Schedule 48 to the Finance Act

Found: order to deliver this, the Non-Domestic Rates (Scotland) Act 2020 amended the Local Government Finance Act

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

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

Found: Scottish regulations for 'working age'and 'pension age' people made under the Local Government Finance Act

Found: — (a) the impact of the requirements specified in section 66(2BB)(d) of the Local Government Finance Act

Found: — (a) the impact of the requirements specified in section 66(2BB)(d) of the Local Government Finance Act

Found: The powers are provided by section 5 of the Local Government Finance Act 1992.

Found: — (a) the impact of the requirements specified in section 66(2BB)(d) of the Local Government Finance Act

Found: — (a) the impact of the requirements specified in section 66(2BB)(d) of the Local Government Finance Act

Found: in the review, modelled on the Provisional Collection of Taxes Act 196814 or section 109 of the Finance Act

Found: in the review, modelled on the Provisional Collection of Taxes Act 196814 or section 109 of the Finance Act

Found: Finance Act 1910 29.

Found: ItemsSubsidy ControlCertificationIntroductionParagraph 5(6) of Schedule 8 to the Local Government Finance Act

Found: under a policy of life insurance) in respect of which relief is given under section 188 of the Finance Act

Found: backdating a CTRS award or applying a discretionary reduction under section 13A of the Local Government Finance Act

Found: Wales) Regulations 2013 are contained in section 13A of, and Schedule 1B to, the Local Government Finance Act

Found: • Finance Act 2017 • Taxes Management Act 1970 • Value Added Tax Act 1994 • Tax Collection and Management

Found: unreasonably withheld or delayed); 2.5.1.3 a registered pension scheme for the purposes of Part 4 of the Finance Act

Found: unreasonably withheld or delayed); 2.5.1.3 a registered pension scheme for the purposes of Part 4 of the Finance Act

Found: .  Finance Act 2008  Taxes Management Act 1970  Value Added Tax Act 1994 2.1 Auditable information

Found: Emissions Trading Scheme Auctioning (Amendment) Regulations 2026 by way of an enabling power within the Finance Act