Finance Bill 2006
Finance (No. 2) Bill 2006 published today (7 April 2005) with associated Explanatory Notes and the HMT press release.
All related HM Revenue & Customs documents can be accessed from this page.
These documents are in PDF format. To view these documents you need to use a PDF file viewer such as Adobe Reader installed on your PC.
Corporate Capital Losses - Updated guidance will be published on 24 April 2006 to reflect the minor changes made to the corporate capital losses anti-avoidance rules as published in the Finance Bill 2006.
Contents
Explanatory Notes
- Explanatory
Notes on Clauses
These notes help to explain what is the intention of the clauses in the Finance Bill
Regulatory Impact Assessments
- Full RIA - Gift Aid relief
for companies wholly owned by one or more charities (PDF 35K)
Payment to charities by jointly owned trading subsidiaries- considers the impact of changes to the distributions legislation to allow trading subsidiaries that are wholly owned by more than one charity to gift aid profits to the parent charities. - Company car tax 10% band for lower CO2 emission cars (PDF 335K)
Related Documents
- Finance Bill Clause 157 and Schedule 20 - Rules
for Trusts
This guidance note sets out details of how the rules for Accumulation and Maintenance trusts and Interest in Possession trusts, announced in the Budget, will be applied. - Questions and Answers (PDF 23K)
