These document sets out the detail of each tax policy measure announced at Budget 2012. It is mainly intended for tax practitioners and others with an interest in tax policy changes, especially those who will be involved in consultations, both on the policy and on draft legislation.
The original versions of OOTLAR and the separate Annex B Rates tables did not include the final pages B25 and B26 which show the 2 additional tables on VAT fuel scale charges. The 2 missing pages have been included in the revised versions which have been published on 21st March . There are no other changes in either of the documents.
The information is set out as follows:
Tax Rates and Allowances
Finance Bill 2012 will be published on 29 March 2012.