Finance Bill 2003

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Contents

• Explanatory Notes
• News Releases
• Government Amendments
• Letters from Ministers
• Modernising Pay as You Earn Legislation
• Regulatory Impact Assessments
  • Partial RIA
  • Full RIA
• Question and Answer Brief-European Directive on Interest and Royalties
• Other Documents

• Explanatory Notes on Clauses
  These notes help to explain what is the intention of the clauses in the Finance Bill.

News Releases

• Finance Bill 2003
• Tackling Avoidance on Equity Remuneration and Creating a Fairer System
• Stamp Duty on UK Land and Buildings
• Modernising Pay as You Earn Legislation
• Cross Border Payments of Interest and Royalties
• Countering Cross-Border Tax Evasion by Individuals
• Finance Bill: Clause 162 Transfers of Value: Attribution of Gains to Beneficiaries
• Corporation Tax & Inheritance Tax: Blocking Tax Avoidance
  

Government Amendments

• Resolution 30 Schedule 22 - Amendments 114-120 (PDF 10K)
• Resolution 43 Schedule 33 - Amendment 121 (PDF 10K)
• Resolution 43 Schedule 33 - Amendments 122 & 124 (PDF 14K)
• Resolution 43 Schedule 33 - Amendment 123 (PDF 8K)
• Resolution 43 Schedule 33 - Amendment 125 (PDF 8K)
• Resolution 43 Schedule 33 - Amendments 126-128 (PDF 23K)
• Resolution 43 Schedule 33 - Amendments 129-134 (PDF 13K) (All added 1 July 2003)
  
• Finance Bill 2003 Committee New Clause 6 (PDF 63K)
• Finance Bill 2003 Committee Schedule 38 Amendment 303 (PDF 65K)
• Finance Bill 2003 Committee Schedule 38 Amendment 301 and 302 (PDF 71K)
• Finance Bill 2003 Committee Schedule 38 Amendment 300 (PDF 83K)
• Finance Bill 2003 Commitee Clause 44 Amendment 53 (PDF 66K)
• Finance Bill 2003 Commitee Clause 45 Amendment 54-56 (PDF 76K)
• Finance Bill 2003 Commitee Clause 58 Amendment 57-59 & 81 (PDF 73K)
• Finance Bill 2003 Commitee Clause 61-66 Amendment 60-67 (PDF 85K)
• Finance Bill 2003 Commitee Clause 66 Amendment 253 - 256 and 286 (PDF 50K)
• Finance Bill 2003 Commitee Clause 67 Amendment 68 (PDF 60K)
• Finance Bill 2003 Commitee Clause 68 Amendment 287 (PDF 56K)
• Finance Bill 2003 Commitee Clause 72 Amendment 69 (PDF 58K)
• Finance Bill 2003 Commitee Clause 72 Amendment 70 (PDF 67K)
• Finance Bill 2003 Commitee Clause 73 Amendment 71 (PDF 55K)
• Finance Bill 2003 Commitee Clause 79 Amendment 72 (PDF 58K)
• Finance Bill 2003 Commitee Clause 90 Amendment 73-76 (PDF 64K)
• Finance Bill 2003 Commitee Clause 98 Amendment 267 (PDF 4K)
• Finance Bill 2003 Commitee Clause 117 Amendment 78 & 79 (PDF 69K)
• Finance Bill 2003 Commitee Clause 120 Amendment 143 (PDF 60K)
• Finance Bill 2003 Commitee Clause 121 Amendment 144 (PDF 58K)
• Finance Bill 2003 Commitee Clause 125 Amendment 80 (PDF 74K)
• Finance Bill 2003 Commitee Clause 162 Amendment 297 (PDF 66K)
• Finance Bill 2003 Commitee Schedule 6 (PDF 63K)
• Finance Bill 2003 Commitee Schedule 7, 8, 10, 11 Clause 122 Amendment 252 - 275 (PDF 9K)
• Finance Bill 2003 Commitee Schedule 7 Amendment 82 & 83 (PDF 60K)
• Finance Bill 2003 Commitee Schedule 9 Amendment 84-86 (PDF 60K)
• Finance Bill 2003 Commitee Schedule 13 Amendment 265 - 266 (PDF 5K)
• Finance Bill 2003 Commitee Schedule 17 Amendment 77-95 (PDF 95K)
• Finance Bill 2003 Commitee Schedule 19 Amendment 96 (PDF 74K)
• Finance Bill 2003 Commitee Schedule 19 Amendment 97 (PDF 79K)
• Finance Bill 2003 Commitee Schedule 21 Amendment 166 (PDF 74K)
• Finance Bill 2003 Commitee Schedule 22 Amendment 167-169, 177-178, 180, 182-183 (PDF 65K)
• Finance Bill 2003 Commitee Schedule 22 Amendment 170&173 (PDF 63K)
• Finance Bill 2003 Commitee Schedule 22 Amendment 171-172 (PDF 62K)
• Finance Bill 2003 Commitee Schedule 22 Amendment 174 (PDF 64K)
• Finance Bill 2003 Commitee Schedule 22 Amendment 175-176 (PDF 69K)
• Finance Bill 2003 Commitee Schedule 22 Amendment 179 (PDF 63K)
• Finance Bill 2003 Commitee Schedule 22 Amendment 181 (PDF 60K)
• Finance Bill 2003 Commitee Schedule 30 (PDF 61K)
• Finance Bill 2003 Commitee Schedule 33 Amendments 159-161 (PDF 64K)
• Finance Bill 2003 Commitee Schedule 33 Amendment 162 (PDF 72K)
• Finance Bill 2003 Commitee Schedule 33 Amendments 163&165 (PDF 68K)
• Finance Bill 2003 Commitee Schedule 33 Amendment 164 (PDF 63K)
• Finance Bill 2003 Report - New Clause 6: Intangible Assets: Tax Avoidance Arrangements And Related Parties (PDF 90K)
• Finance Bill Report 2003 - New Clause 7: New Clause 7 Inheritance Tax: Gifts With Reservation (PDF 78K)
• Finance Bill Report 2003 - New Clause 10: Registered Social Landlords (PDF 65K)

Letters from Ministers

• Employee Securities and Options - The Paymaster General to Howard Flight - 12 June 2003 (PDF 58K)
• Employee Securities and Options - The Paymaster General to Howard Flight - 12 June 2003 (PDF 49K)
• Approved Share Plans and Schemes - The Paymaster General to Stephen O'Brien - 12 June 2003 (PDF 58K)
• Stamp Duty Land Tax - The Chief Secretary to the Treasury to John Baron - 17 June 2003 (PDF 80K)
• Overseas Life Insurance Companies - The Paymaster General to Howard Flight - 25 June 2003 (PDF 38K)
• Overseas Life Insurance Companies - The Paymaster General to David Laws respectively - 25 June 2003 (PDF 62K)
• Open Ended Investment Company mergers - The Economic Secretary to the Treasury to Howard Flight - 26 June 2003 (PDF 62K)
• Corporation Tax Relief for employee share aquisition - Dawn Primarolo to Howard Flight - July 2003 (PDF 227K)
• Corporation Tax Relief for employee share aquisition - Dawn Primarolo to John Baron - 18 July 2003 (PDF 340K)

  
  

Modernising Pay as You Earn Legislation

• New proposals to modernise the legislation for Pay As You Earn (PAYE)

Regulatory Impact Assessments

• Partial RIA
  • Mandatory Electronic Payment for Large Employers (PDF 83K)
  • Modernising Stamp Duty (PDF 126K)

 

• Full
  • Taxation of UK Branches of Foreign Companies (PDF 107K)

   

Question and Answer Brief-European Directive on Interest and Royalties

• Cross Border Interest and Royalties (European Directive on Interest and Royalties) (PDF 88K)

Other Documents

• Draft Guidance on Clauses 197 and 198 Finance Bill 2003 (PDF 126K)
• Draft regulations for non-resident insurance companies (PDF 204K)
  

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