Finance Bill 2004

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Contents

• Explanatory Notes
• Technical Note
• Letters from Ministers
• Regulatory Impact Assessments
• Other Documents

Explanatory Notes

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

Technical Note

• Inland Revenue Technical Note (PDF 87K)
• Draft legislation on pensions simplification: overseas schemes (PDF 19K)

Letters from Ministers

• Pensions - e-filing - The Financial Secretary to George Osborne - 02 July 2004 (PDF 59K)
• Pensions - Schedule 31 - The Financial Secretary to George Osborne - 02 July 2004 (PDF57K)
• Pensions - Clause 215 - The Financial Secretary to George Osborne - 02 July 2004 (PDF55K)
• Pensions - Clause 175 - The Financial Secretary to George Osborne - 02 July 2004 (PDF 55K)
• Pensions - Clause 175 - The Financial Secretary to Rob Marris - 02 July 2004 (PDF 55K)
• Disclosure of Tax Avoidance Schemes - Clauses 290 - 302 - ThePaymaster General to Howard Flight - 24 June 2004 (PDF 42K)
• Duty of company to give notice of coming into charge to Corporation Tax - Clause 55 - The Economic Secretary to Rob Marris - 14 June 2004 (PDF 47K)
• Finance Bill - Clause 130 - The Paymaster General to Andrew Tyrie - 08 June 2004 (PDF 57K)
• Finance Bill Standing Commitee – Clause 34 - The Paymaster General to John Burnett - 20 May 2004 (PDF 57K)
• Finance Bill Standing Commitee – Clause 46 - The Paymaster General to Mark Prisk - 20 May 2004 (PDF 59K)
• NHS Foundation Trusts - The Financial Secretary to Andrew Tyrie - 27 May 2004 (PDF 57K)
• Community Amateur Sports Clubs - Clause 56 - The Economic Secretary to John Burnett - 20 May 2004 (PDF 48K)
• Stamp Duty Land Tax - The Financial Secretary to David Laws - 13 May 2004 (PDF 71K)

Regulatory Impact Assessments

• Simplifying the Taxation of Pensions (PDF 596K)
• Employer Supported Childcare (PDF 168K)
• Employer Provided Vans (PDF 103K)
• Corporation Tax: The Non-Corporate Distribution Rate (PDF 154K)
• Tackling Tax Avoidance- Disclosure Requirements (PDF 114K)

Other Documents

• Pensions Tax Simplification: consultation on draft regulations
• Revised guidance on Clauses 38 to 46 Finance Bill 2004 (PDF 115K)
  We have now revised the guidance on management expenses which take effect from 1 April 2004, covering the capital test and the unallowable purposes test as below. Full guidance on all aspects of the new rules will be issued later in the summer, as soon as possible following Royal Assent.
• Draft Energy-Saving Items (Deductions for Expenditure etc.) Regulations 2004 (see clause 133) (PDF 11K)
• Disclosure Requirements - Draft Regulations
• Employer Provided Vans - Responses to the Consultation Document (PDF 149K)
• Draft Regulations on The Exemption From Tax For Certain Interest Payments Regulations 2004 (also see explanatory notes below) (PDF 105 K)
• Explanatory notes on The Exemption From Tax For Certain Interest Payments Regulations 2004 (see draft regulations above) (PDF 50K)
• Draft regulations on embedded derivatives - Schedule 10 (PDF 114K)
• Finance Act 2004, Sections 38 to 40 and 45 and Schedule 6, (Consequential Amendments to Enactments) Order 2004 - Draft (PDF 92K)
  These regulations are likely to be subject to minor changes before they are laid. A revised version will be published here as soon as possible.
  

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