Found: Complementing this, the Public Finance Act 1989 requires the Minister of Finance to publish a Child Poverty

Found: Complementing this, the Public Finance Act 1989 requires the Minister of Finance to publish a Child

Found: Introduce the Public Broadcasting Finance Act to amend the VAT Act 1994.

Found: .  Introduce the Public Broadcasting Finance Act to amend the VAT Act 1994.

Found: appropriate for correction by way of correction slip. 8 Footnote (b) on page 17 The reference to “the Finance Act

Found: John-Paul Marks: From the Finance Act, for five years over the spending review period, so it will have

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment she has made of the total cost of resolving all remaining Loan Charge cases broken down by (a) the 32,000 individual cases currently unsettled, (b) cases involving HMRC demand from before December 2021 and (c) all demands from after April 2019.

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.

Whilst HMRC assesses the overall resources needed to carry out Loan Charge compliance activity, this is not based on detailed case-by-case forecasts. HMRC is required to collect tax due under the law. The progression and resolution of Loan Charge cases depend on a range of variable and often uncertain factors. These include the extent to which taxpayers choose to engage with HMRC to settle their enquiries.

In line with most tax policy changes, Tax Impact and Information Note (TIIN) setting out HMRC’s assessment of the impacts of the Loan Charge were published when the Loan Charge was announced in 2016. Further TIINs were published alongside subsequent changes to the Loan Charge.

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

To ask the Secretary of State for Housing, Communities and Local Government, what information his Department holds on the criteria used to determine the eligibility for discretionary business rate relief.

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

Under section 47 of the Local Government Finance Act 1988 local authorities are able to provide discretionary business rates relief to ratepayers within their area, having regard to the interests of their local council tax payers. https://www.legislation.gov.uk/ukpga/1988/41/section/47/enacted

It is for the relevant billing authority to determine the eligibility criteria of the local discretionary business rate reliefs they choose to award.

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

To ask the Secretary of State for Housing, Communities and Local Government, what assessment he has made of the potential impact of increasing the Normal Minimum Pension Age from 6 April 2028 on members of the Local Government Pension Scheme with fewer than 10 years until retirement.

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

HMRC has published details of the general equalities impacts of the increase in Normal Minimum Pension Age. The Finance Act 2022 already includes protections for members of registered pension schemes who have an unqualified right to access their pension benefits before age 57.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, with reference to the answer of 3 March 2026 to Question 114892 on Public Houses: Rural Areas, whether lower drink driving thresholds would constitute a material change of circumstances in relation to the valuation of pubs and restaurants.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

Drink driving thresholds would not constitute a material change of circumstances (MCC) in relation to the valuation of pubs and restaurants, because such a change in legislation would not meet the requirements set out in the Local Government Finance Act 1988 Schedule 6 para 2 (7) of an MCC.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what equality impact assessment she has undertaken regarding the effect of the increase in Normal Minimum Pension Age on women, particularly those with primary caring responsibilities.

Answered by Torsten Bell - Parliamentary Secretary (HM Treasury)

The NMPA is the minimum age at which most pension savers can access their pensions without incurring an unauthorised payments tax charge. The increase in Normal Minimum Pension Age (NMPA) from 55 to 57 will take effect from 6 April 2028. It was announced in 2014 and legislated for in Finance Act 2022.

The legislation includes protections for members of registered pension schemes who have an unqualified right to access their pension benefits before age 57.

HMRC published details of the general equalities impacts of the increase to the NMPA in the Tax Information and Impact Note which accompanied the measure. Further information is available here: https://www.gov.uk/government/publications/increasing-normal-minimum-pension-age/increasing-normal-minimum-pension-age

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what steps her Department is taking to align the UK Carbon Border Adjustment Mechanism with (a) the EU and (b) other international partners to (i) minimise trade frictions and (ii) administrative burdens for UK businesses.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

The Carbon Border Adjustment Mechanism (CBAM) will be introduced from 1 January 2027. CBAM is a new tax which will ensure that highly traded, carbon intensive goods which are imported into the UK face a comparable carbon price to what is paid by manufacturers producing the same goods in the UK.

CBAM will apply to goods from the following industrial sectors: aluminium, cement, fertiliser, hydrogen, iron and steel sectors. The UK CBAM will only apply if the total value of CBAM imports in a rolling 12-month period meets or exceeds £50,000.

Primary legislation for CBAM was introduced in the Finance Act 2026. Draft secondary legislation has been released in two stages and will be laid later in the year.

CBAM is designed to ensure that UK decarbonisation policy encourages a true reduction in global emissions by mitigating carbon leakage. Further details can be found in the policy summary: Carbon border adjustment mechanism (CBAM): Policy Summary - GOV.UK

Both the UK and EU CBAMs introduce a carbon price on imported goods with an aim to mitigate the risk of carbon leakage. The government recognises that alignment with existing regimes can reduce administrative burdens and where possible, have sought to align with and build upon existing methodologies for the purpose of monitoring, reporting and verifying emissions. However, the UK CBAM has been designed in response to the specific carbon leakage risks facing UK producers.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what recent assessment her Department has made of the risk of carbon leakage under the UK Carbon Border Adjustment Mechanism, particularly in relation to imports from countries with high carbon intensity production.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

The Carbon Border Adjustment Mechanism (CBAM) will be introduced from 1 January 2027. CBAM is a new tax which will ensure that highly traded, carbon intensive goods which are imported into the UK face a comparable carbon price to what is paid by manufacturers producing the same goods in the UK.

CBAM will apply to goods from the following industrial sectors: aluminium, cement, fertiliser, hydrogen, iron and steel sectors. The UK CBAM will only apply if the total value of CBAM imports in a rolling 12-month period meets or exceeds £50,000.

Primary legislation for CBAM was introduced in the Finance Act 2026. Draft secondary legislation has been released in two stages and will be laid later in the year.

CBAM is designed to ensure that UK decarbonisation policy encourages a true reduction in global emissions by mitigating carbon leakage. Further details can be found in the policy summary: Carbon border adjustment mechanism (CBAM): Policy Summary - GOV.UK

Both the UK and EU CBAMs introduce a carbon price on imported goods with an aim to mitigate the risk of carbon leakage. The government recognises that alignment with existing regimes can reduce administrative burdens and where possible, have sought to align with and build upon existing methodologies for the purpose of monitoring, reporting and verifying emissions. However, the UK CBAM has been designed in response to the specific carbon leakage risks facing UK producers.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment she has made of the potential impact of the differences between the UK and EU Carbon Border Adjustment Mechanisms on the competitiveness of UK industries.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

The Carbon Border Adjustment Mechanism (CBAM) will be introduced from 1 January 2027. CBAM is a new tax which will ensure that highly traded, carbon intensive goods which are imported into the UK face a comparable carbon price to what is paid by manufacturers producing the same goods in the UK.

CBAM will apply to goods from the following industrial sectors: aluminium, cement, fertiliser, hydrogen, iron and steel sectors. The UK CBAM will only apply if the total value of CBAM imports in a rolling 12-month period meets or exceeds £50,000.

Primary legislation for CBAM was introduced in the Finance Act 2026. Draft secondary legislation has been released in two stages and will be laid later in the year.

CBAM is designed to ensure that UK decarbonisation policy encourages a true reduction in global emissions by mitigating carbon leakage. Further details can be found in the policy summary: Carbon border adjustment mechanism (CBAM): Policy Summary - GOV.UK

Both the UK and EU CBAMs introduce a carbon price on imported goods with an aim to mitigate the risk of carbon leakage. The government recognises that alignment with existing regimes can reduce administrative burdens and where possible, have sought to align with and build upon existing methodologies for the purpose of monitoring, reporting and verifying emissions. However, the UK CBAM has been designed in response to the specific carbon leakage risks facing UK producers.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what her planned timetable is for publishing the (a) scope, (b) methodology, (c) sectoral coverage and (d) other details of the UK Carbon Border Adjustment Mechanism.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

The Carbon Border Adjustment Mechanism (CBAM) will be introduced from 1 January 2027. CBAM is a new tax which will ensure that highly traded, carbon intensive goods which are imported into the UK face a comparable carbon price to what is paid by manufacturers producing the same goods in the UK.

CBAM will apply to goods from the following industrial sectors: aluminium, cement, fertiliser, hydrogen, iron and steel sectors. The UK CBAM will only apply if the total value of CBAM imports in a rolling 12-month period meets or exceeds £50,000.

Primary legislation for CBAM was introduced in the Finance Act 2026. Draft secondary legislation has been released in two stages and will be laid later in the year.

CBAM is designed to ensure that UK decarbonisation policy encourages a true reduction in global emissions by mitigating carbon leakage. Further details can be found in the policy summary: Carbon border adjustment mechanism (CBAM): Policy Summary - GOV.UK

Both the UK and EU CBAMs introduce a carbon price on imported goods with an aim to mitigate the risk of carbon leakage. The government recognises that alignment with existing regimes can reduce administrative burdens and where possible, have sought to align with and build upon existing methodologies for the purpose of monitoring, reporting and verifying emissions. However, the UK CBAM has been designed in response to the specific carbon leakage risks facing UK producers.

Found: Treasury make regulations 1(1) and 7 in exercise of the powers conferred by section 26(1) of the Finance Act

Found: Regulations in exercise of the powers conferred by paragraphs 2(5) and (6) and 3(5) of Schedule 15 to the Finance Act

Found: (1)1994 c. 23; Section 29A was inserted by section 99(4) of the Finance Act 2001 (c. 9); section 96

Found: and Customs make these Regulations in exercise of the powers conferred by section 209(8) of the Finance Act

Found: Section 8 has been amended by section 109 of the Finance Act 2026 (c. 11) (b) S.I. 2020/1430, amended

Found: Draft Regulations laid before the House of Commons under paragraph 134(3) of Schedule 9 to the Finance Act

Found: and Customs make these Regulations in exercise of the power conferred by section 186(5) of the Finance Act

Found: and Customs make these Regulations in exercise of the power conferred by section 186(5) of the Finance Act

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

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

Found: 2023 (c. 56). (14)2007 c. 3; section 1005 was substituted by paragraph 1 of Schedule 26 to the Finance Act

Found: Section 14 of the 2026 Act amends section 74 of the Local Government Finance Act 1988 (c. 41) (“the 1988

Found: The changes applied from 1 January 2025 and were introduced through sections 47 to 49 of the Finance Act

Found: trust schemes; “authorised member surplus payment” has the meaning given by section X of the Finance Act

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

Found: due; 27.1.16 where the Grant Recipient is subject to the requirements of the Local Government Finance Act

Found: Host legislation: Local Government Finance Act 1988 – s.74 Agreements between authorities and strategic

Found: Host legislation: Local Government Finance Act 1988 – s.74 .

Found: Host legislation: Local Government Finance Act 1988 – s.74 .

Found: summary warrant or a decree. 1 Council Tax (Deductions from IS) Regs 93, regs 2 & 3; Local Government Finance Act

Found: 6 1988 – Reduction to 2 Years 7 2005 – The Finance Act 2004 7 The Introduction of AFPS 2005

Found: 61988 – Reduction to 2 Years72005 – The Finance Act 20047The Introduction of AFPS 20057RFPS 2005 is also

Found: Cases where certain charges under the Finance Act 2004 apply 11.

Found: scheme rules we have applied when making the decision refer to any relevant legislation, such as the Finance Act

Found: Together with changes being made to tax regulations using the powers in the Finance Act 2022 and scheme

Found: • Together with changes being made through tax regulations using the powers in the Finance Act 2022

Found: Unauthorised Payments The Finance Act 2004 became effective on 6 April 2006 and affects the GPS as a

Found: • This pension amount is multiplied by 16 (a factor set by the Finance Act).

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

Found: ii) the carbon price floor on non-oil fossil fuels introduced by amendment of Schedule 6 to the Finance Act

Found: Notifiable Offences Fraudulent evasion or false statements in connection with plastic packaging tax Finance Act

Found: FN00 Finance Act 2000 FN03002 Cause or permit the falsification / concealment / destruction / other disposal

Found: Conventional Fuels – Fuels described as taxable commodities under the Finance Act, 2000, Schedule 6

Found: appropriate to issue penalties to enablers of tax evasion or non-compliance under schedule 20 Finance Act

Found: appropriate to issue penalties to enablers of tax evasion or non-compliance under schedule 20 Finance Act

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

Found: ii) the carbon price floor on non-oil fossil fuels introduced by amendment of Schedule 6 to the Finance Act

Found: ii) the carbon price floor on non-oil fossil fuels introduced by amendment of Schedule 6 to the Finance Act

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

Found: alphabetical order insert— ““annual allowance charge” has the meaning given by section 227(1) of the Finance Act

Found: Schedule 6 to the Income Tax (Earnings and Pensions) Act 2003 (c. 1), section 147(3) of the Finance Act

Found: of Schedule 6 to the Income Tax (Earnings and Pensions) Act 2003 (c. 1); section 147(3) of the Finance Act

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

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

Found: Kingdom, pension schemes (other than a social security scheme) registered under Part 4 of the Finance Act

Found: 6 1988 – Reduction to 2 Years 7 2005 – The Finance Act 2004 7 The Introduction of AFPS 2005

Found: 61988 – Reduction to 2 Years72005 – The Finance Act 20047The Introduction of AFPS 20057RFPS 2005 is also

Found: Unauthorised Payments The Finance Act 2004 became effective on 6 April 2006 and affects the GPS as a

Found: • This pension amount is multiplied by 16 (a factor set by the Finance Act).

Found: Together with changes being made to tax regulations using the powers in the Finance Act 2022 and scheme

Found: • Together with changes being made through tax regulations using the powers in the Finance Act 2022

Found: and Designated Markers)(Amendment) Regulations 2015 The Vehicle Excise and Registration Act 1994 Finance Act

Found: profits is charged at a rate equivalent to the basic rate of Income Tax under Section 88 of the Finance Act

Found: Penalties You may be issued a penalty under Schedule 23 Finance Act 2011 if you: fail to make a return

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

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

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

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

Found: Law Concealing, destroying or otherwise disposing of a document Sch.36, para.53 and para.54 – Finance Act

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

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

Found: In terms of the field book entries for hereditament 1268 in connection with the 1910 Finance Act, the

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

Found: Finance Act evidence The 1902 OS base map was used for the purpose of the 1910 Finance Act with the

Found: Deregulation and Contracting Out Act 1994 Environment Act 1995 Environmental Protection Act 1990 Finance Act

Found: accordingly; Plastic Packaging Component(s) shall have the same meaning as set out in Part 2 of the Finance Act

Found: notice has been calculated at the correct relevant rate as described in section 237B (4) of the Finance Act

Found: accordingly; Plastic Packaging Component(s) shall have the same meaning as set out in Part 2 of the Finance Act

Found: accordingly; Plastic Packaging Component(s) shall have the same meaning as set out in Part 2 of the Finance Act

Found: accordingly; Plastic Packaging Component(s) shall have the same meaning as set out in Part 2 of the Finance Act

Found: relevant tax provisions  This opinion notice is given pursuant to paragraph 11 of Schedule 43 to the Finance Act

Found: This opinion notice is given pursuant to paragraph 11 of Schedule 43 to the Finance Act 2013 (“FA 2013

Found: relevant tax provisions   This opinion notice is given pursuant to paragraph 11 of Schedule 43 to the Finance Act

Found: relevant tax provisions.This opinion notice is given pursuant to paragraph 11 of Schedule 43 to the Finance Act

Found: accordingly; Plastic Packaging Component(s) shall have the same meaning as set out in Part 2 of the Finance Act

Found: line with the assumptions given in legislation, starting with Schedule 6 to the Local Government Finance Act

Found: accordingly; Plastic Packaging Component(s) shall have the same meaning as set out in Part 2 of the Finance Act

Found: This application is made in accordance with all regulations made under section 192(6), (7) and (8) Finance Act

Found: This application is made in accordance with all regulations made under section 192(6), (7) and (8) Finance Act

Found: This application is made in accordance with all regulations made under Section 192(6), (7) and (8) Finance Act

Found: INCOME TAX The Finance Act 2004 (Registered Pension Scheme and Annual Allowance Charge) Order 2026

Found: powers conferred by section 218B of the Inheritance Tax Act 1984(a), sections 135 and 136 of the Finance Act

Found: make changes to the pensions provision of information regulations consequential to changes made by Finance Act

Found: The relevant statutory provisions were at all material times contained in Chapter II Part IV Finance Act

Found: the facts. 8 The appeal in that case concerned a period prior to the amendments introduced by Finance Act

Found: alphabetical order insert— ““annual allowance charge” has the meaning given by section 227(1) of the Finance Act

Found: enquiries into self -assessment returns, which end with closure notices, powers in Schedule 36 Finance Act

Found: by HMRC of an Accelerated Payment 2 Notice and a Follower Notice pursuant to Part 4 of the 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: 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: The first elements of this legislative change were included in the Finance Act 2026.

Found: provides further detail on reforms to the Inheritance Tax treatment of pensions legislated for in Finance Act

Found: provides further detail on reforms to the Inheritance Tax treatment of pensions legislated for in Finance Act

Found: provides further detail on reforms to the Inheritance Tax treatment of pensions legislated for in Finance Act

Found: Draft Regulations laid before the House of Commons under paragraph 134(3) of Schedule 9 to the Finance Act

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: The 2021 Finance Act in Ireland introduced a taxation measure for sites allocated for housing development

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

Found: Discounts (Row 14): Record here the total value of discounts given as covered by The Local Government Finance Act

Found: designate the Highlands and Islands region as the following for the purposes of s.31(4B) of the Finance Act

Found: Section 202 has been amended by paragraph 27(2) of schedule 6 of the Finance Act 2010 (c.13), section

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: 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

Found: scheme similar to that of the Provisional Collection of Taxes Act 1968 (PCTA) or section 109 of the Finance Act

Found: Report 1.1 This report is made in accordance with the requirements of the Local Government Finance Act

Found: These dwellings are referred to in the Local Government Finance Act 1992 as ‘dwellings occupied periodically