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EnactedFinance Act 2025

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OverviewTimeline54Debates9Amendments167

Proposed amendments

167 amendments across 21 provisions

New clauses & schedules 29

New Clause 1#10016989Not calledNew clause / schedule
Amendment text
To move the following Clause—
“Impact assessment: capital gains tax

Only the heading is published via the Bills API — the full text of this new clause/schedule is set out in the marshalled Amendment Paper.

Stage
Committee of the whole House
Type
AddClauseOrSchedule
Draft ref
hoc3
Marshalled no.
NC1
Decision
The amendment was debated as part of a group of amendments, but not put to a vote.
Tabled againstAs introduced
New Clause 1#10017187AgreedNew clause / schedule
Amendment text
To move the following Clause—
“Rate of vehicle excise duty for haulage vehicles other than showman’s vehicles

Only the heading is published via the Bills API — the full text of this new clause/schedule is set out in the marshalled Amendment Paper.

Stage
Committee stage
Type
AddClauseOrSchedule
Draft ref
opc28
Marshalled no.
NC1
Decision
This amendment was agreed to.
Tabled againstAs introduced
New Clause 1#10019727No decisionNew clause / schedule
Amendment text
To move the following Clause—
“Review of impact of section 1 on recipients of the full rate of the new state pension

Only the heading is published via the Bills API — the full text of this new clause/schedule is set out in the marshalled Amendment Paper.

Stage
Report stage
Type
AddClauseOrSchedule
Draft ref
hoc33
Marshalled no.
NC1
Decision
The House has not considered this amendment.
Tabled againstAs amended in Public Bill Committee
New Clause 2#10016993Negatived on divisionNew clause / schedule
Amendment text
To move the following Clause—
“Report on fiscal effects: relief for investment expenditure

Only the heading is published via the Bills API — the full text of this new clause/schedule is set out in the marshalled Amendment Paper.

Stage
Committee of the whole House
Type
AddClauseOrSchedule
Draft ref
hoc4
Marshalled no.
NC2
Decision
This amendment was debated and rejected, following a vote.
Tabled againstAs introduced
New Clause 2#10018431Negatived on divisionNew clause / schedule
Amendment text
To move the following Clause—
“Review of sections 63 and 64

Only the heading is published via the Bills API — the full text of this new clause/schedule is set out in the marshalled Amendment Paper.

Stage
Committee stage
Type
AddClauseOrSchedule
Draft ref
hoc18
Marshalled no.
NC2
Decision
This amendment was debated and rejected, following a vote.
Tabled againstAs introduced
New Clause 2#10019722No decisionNew clause / schedule
Amendment text
To move the following Clause—
“Energy (oil and gas) profits levy: impact assessment of increase in rate

Only the heading is published via the Bills API — the full text of this new clause/schedule is set out in the marshalled Amendment Paper.

Stage
Report stage
Type
AddClauseOrSchedule
Draft ref
hoc34
Marshalled no.
NC2
Decision
The House has not considered this amendment.
Tabled againstAs amended in Public Bill Committee
New Clause 3#10016994Negatived on divisionNew clause / schedule
Amendment text
To move the following Clause—
“Changes to energy (oil and gas) profits levy: review

Only the heading is published via the Bills API — the full text of this new clause/schedule is set out in the marshalled Amendment Paper.

Stage
Committee of the whole House
Type
AddClauseOrSchedule
Draft ref
hoc5
Marshalled no.
NC3
Decision
This amendment was debated and rejected, following a vote.
Tabled againstAs introduced
New Clause 3#10018441Not calledNew clause / schedule
Amendment text
To move the following Clause—
“Review of impact of section 1 on recipients of the full rate of the new state pension

Only the heading is published via the Bills API — the full text of this new clause/schedule is set out in the marshalled Amendment Paper.

Stage
Committee stage
Type
AddClauseOrSchedule
Draft ref
hoc20
Marshalled no.
NC3
Decision
The amendment was debated as part of a group of amendments, but not put to a vote.
Tabled againstAs introduced
New Clause 3#10019729No decisionNew clause / schedule
Amendment text
To move the following Clause—
“Review of impact of tax changes in this Act on households

Only the heading is published via the Bills API — the full text of this new clause/schedule is set out in the marshalled Amendment Paper.

Stage
Report stage
Type
AddClauseOrSchedule
Draft ref
hoc38
Marshalled no.
NC3
Decision
The House has not considered this amendment.
Tabled againstAs amended in Public Bill Committee
New Clause 4#10016992Not calledNew clause / schedule
Amendment text
To move the following Clause—
“Section 12: review

Only the heading is published via the Bills API — the full text of this new clause/schedule is set out in the marshalled Amendment Paper.

Stage
Committee of the whole House
Type
AddClauseOrSchedule
Draft ref
hoc6
Marshalled no.
NC4
Decision
The amendment was debated as part of a group of amendments, but not put to a vote.
Tabled againstAs introduced
New Clause 4#10018438Not calledNew clause / schedule
Amendment text
To move the following Clause—
“Statements on increasing alcohol duty

Only the heading is published via the Bills API — the full text of this new clause/schedule is set out in the marshalled Amendment Paper.

Stage
Committee stage
Type
AddClauseOrSchedule
Draft ref
hoc22
Marshalled no.
NC4
Decision
The amendment was debated as part of a group of amendments, but not put to a vote.
Tabled againstAs introduced
New Clause 4#10019730No decisionNew clause / schedule
Amendment text
To move the following Clause—
“Review of impact of Act on small and medium sized enterprises

Only the heading is published via the Bills API — the full text of this new clause/schedule is set out in the marshalled Amendment Paper.

Stage
Report stage
Type
AddClauseOrSchedule
Draft ref
hoc39
Marshalled no.
NC4
Decision
The House has not considered this amendment.
Tabled againstAs amended in Public Bill Committee
New Clause 5#10016986Negatived on divisionNew clause / schedule
Amendment text
To move the following Clause—
“Business asset disposal relief: review of increase in rate

Only the heading is published via the Bills API — the full text of this new clause/schedule is set out in the marshalled Amendment Paper.

Stage
Committee of the whole House
Type
AddClauseOrSchedule
Draft ref
hoc7
Marshalled no.
NC5
Decision
This amendment was debated and rejected, following a vote.
Tabled againstAs introduced
New Clause 5#10018429Negatived on divisionNew clause / schedule
Amendment text
To move the following Clause—
“Review of effects of section 65 on illicit tobacco market

Only the heading is published via the Bills API — the full text of this new clause/schedule is set out in the marshalled Amendment Paper.

Stage
Committee stage
Type
AddClauseOrSchedule
Draft ref
hoc23
Marshalled no.
NC5
Decision
This amendment was debated and rejected, following a vote.
Tabled againstAs introduced
New Clause 5#10019731No decisionNew clause / schedule
Amendment text
To move the following Clause—
“Review of the Impact of Tax Changes on Household Finances

Only the heading is published via the Bills API — the full text of this new clause/schedule is set out in the marshalled Amendment Paper.

Stage
Report stage
Type
AddClauseOrSchedule
Draft ref
hoc40
Marshalled no.
NC5
Decision
The House has not considered this amendment.
Tabled againstAs amended in Public Bill Committee
New Clause 6#10016990Negatived on divisionNew clause / schedule
Amendment text
To move the following Clause—
“Sections 50 and 51: impact on private rental sector

Only the heading is published via the Bills API — the full text of this new clause/schedule is set out in the marshalled Amendment Paper.

Stage
Committee of the whole House
Type
AddClauseOrSchedule
Draft ref
hoc9
Marshalled no.
NC6
Decision
This amendment was debated and rejected, following a vote.
Tabled againstAs introduced
New Clause 6#10018440Negatived on divisionNew clause / schedule
Amendment text
To move the following Clause—
“Review of effects of £40,000 expensive car supplement threshold

Only the heading is published via the Bills API — the full text of this new clause/schedule is set out in the marshalled Amendment Paper.

Stage
Committee stage
Type
AddClauseOrSchedule
Draft ref
hoc24
Marshalled no.
NC6
Decision
This amendment was debated and rejected, following a vote.
Tabled againstAs introduced
New Clause 6#10019726No decisionNew clause / schedule
Amendment text
To move the following Clause—
“Report on fiscal effects: relief for investment expenditure

Only the heading is published via the Bills API — the full text of this new clause/schedule is set out in the marshalled Amendment Paper.

Stage
Report stage
Type
AddClauseOrSchedule
Draft ref
hoc41
Marshalled no.
NC6
Decision
The House has not considered this amendment.
Tabled againstAs amended in Public Bill Committee
New Clause 7#10016991Negatived on divisionNew clause / schedule
Amendment text
To move the following Clause—
“Review of effects of sections 50 and 51 on housing market

Only the heading is published via the Bills API — the full text of this new clause/schedule is set out in the marshalled Amendment Paper.

Stage
Committee of the whole House
Type
AddClauseOrSchedule
Draft ref
hoc10
Marshalled no.
NC7
Decision
This amendment was debated and rejected, following a vote.
Tabled againstAs introduced
New Clause 7#10018439Not calledNew clause / schedule
Amendment text
To move the following Clause—
“Statements on HGV Vehicle Excise Duty (VED) and HGV Road User Levy

Only the heading is published via the Bills API — the full text of this new clause/schedule is set out in the marshalled Amendment Paper.

Stage
Committee stage
Type
AddClauseOrSchedule
Draft ref
hoc25
Marshalled no.
NC7
Decision
The amendment was debated as part of a group of amendments, but not put to a vote.
Tabled againstAs introduced
New Clause 7#10019732No decisionNew clause / schedule
Amendment text
To move the following Clause—
“Pupils with SEND without an Education Health and Care Plan: review of VAT provisions

Only the heading is published via the Bills API — the full text of this new clause/schedule is set out in the marshalled Amendment Paper.

Stage
Report stage
Type
AddClauseOrSchedule
Draft ref
hoc42
Marshalled no.
NC7
Decision
The House has not considered this amendment.
Tabled againstAs amended in Public Bill Committee
New Clause 8#10016998No decisionNew clause / schedule
Amendment text
To move the following Clause—
“Statements on charging VAT on private school fees

Only the heading is published via the Bills API — the full text of this new clause/schedule is set out in the marshalled Amendment Paper.

Stage
Committee of the whole House
Type
AddClauseOrSchedule
Draft ref
hoc12
Marshalled no.
NC8
Decision
The House has not considered this amendment.
Tabled againstAs introduced
New Clause 8#10018436Not calledNew clause / schedule
Amendment text
To move the following Clause—
“Review of bands and rates of air passenger duty

Only the heading is published via the Bills API — the full text of this new clause/schedule is set out in the marshalled Amendment Paper.

Stage
Committee stage
Type
AddClauseOrSchedule
Draft ref
hoc26
Marshalled no.
NC8
Decision
The amendment was debated as part of a group of amendments, but not put to a vote.
Tabled againstAs introduced
New Clause 8#10019728No decisionNew clause / schedule
Amendment text
To move the following Clause—
“Review of sections 63 and 64

Only the heading is published via the Bills API — the full text of this new clause/schedule is set out in the marshalled Amendment Paper.

Stage
Report stage
Type
AddClauseOrSchedule
Draft ref
hoc43
Marshalled no.
NC8
Decision
The House has not considered this amendment.
Tabled againstAs amended in Public Bill Committee
New Clause 9#10016997Not calledNew clause / schedule
Amendment text
To move the following Clause—
“Pupils with SEND without an Education Health and Care Plan: review of VAT provisions

Only the heading is published via the Bills API — the full text of this new clause/schedule is set out in the marshalled Amendment Paper.

Stage
Committee of the whole House
Type
AddClauseOrSchedule
Draft ref
hoc13
Marshalled no.
NC9
Decision
The amendment was debated as part of a group of amendments, but not put to a vote.
Tabled againstAs introduced
New Clause 9#10018430Not calledNew clause / schedule
Amendment text
To move the following Clause—
“Statements on soft drinks industry levy

Only the heading is published via the Bills API — the full text of this new clause/schedule is set out in the marshalled Amendment Paper.

Stage
Committee stage
Type
AddClauseOrSchedule
Draft ref
hoc27
Marshalled no.
NC9
Decision
The amendment was debated as part of a group of amendments, but not put to a vote.
Tabled againstAs introduced
New Clause 10#10018434Negatived on divisionNew clause / schedule
Amendment text
To move the following Clause—
“Review of business taxes

Only the heading is published via the Bills API — the full text of this new clause/schedule is set out in the marshalled Amendment Paper.

Stage
Committee stage
Type
AddClauseOrSchedule
Draft ref
hoc29
Marshalled no.
NC10
Decision
This amendment was debated and rejected, following a vote.
Tabled againstAs introduced
New Clause 11#10018433WithdrawnNew clause / schedule
Amendment text
To move the following Clause—
“Review of impact of tax changes in this Act on households

Only the heading is published via the Bills API — the full text of this new clause/schedule is set out in the marshalled Amendment Paper.

Stage
Committee stage
Type
AddClauseOrSchedule
Draft ref
hoc30
Marshalled no.
NC11
Decision
This amendment was withdrawn after debate and no decision was taken on it.
Tabled againstAs introduced
New Clause 12#10018435Not movedNew clause / schedule
Amendment text
To move the following Clause—
“Review of effects of the Act on small businesses

Only the heading is published via the Bills API — the full text of this new clause/schedule is set out in the marshalled Amendment Paper.

Stage
Committee stage
Type
AddClauseOrSchedule
Draft ref
hoc31
Marshalled no.
NC12
Decision
The amendment was not moved. The House was not invited to take a decision on it.
Tabled againstAs introduced

Clause 18 1

Amendment 1#10016987Not selectedRemoves provision
Amendment text
Page 10, line 20, leave out Clause 18
Stage
Committee of the whole House
Type
DeleteClauseOrSchedule
Clause
18
Page
10
Line
20
Draft ref
hoc1
Marshalled no.
1
Decision
This amendment was not chosen for debate by the Chair/Speaker.
Tabled againstAs introduced· Clause 18

Clause 21 5

Amendment 15#10018369AgreedAmends text
Amendment text
Clause 21, page 11, line 21, after “is” insert “or has been”
Stage
Committee stage
Type
EditBillBody
Clause
21
Page
11
Line
21
Draft ref
opc37
Marshalled no.
15
Decision
This amendment was agreed to.
Tabled againstAs introduced· Clause 21
Amendment 16#10018403AgreedAmends text
Amendment text
Clause 21, page 12, line 4, after “being” insert “or having been”
Stage
Committee stage
Type
EditBillBody
Clause
21
Page
12
Line
4
Draft ref
opc68
Marshalled no.
16
Decision
This amendment was agreed to.
Tabled againstAs introduced· Clause 21
Amendment 17#10018392AgreedAmends text
Amendment text
Clause 21, page 12, line 22, after “is” insert “or has been”
Stage
Committee stage
Type
EditBillBody
Clause
21
Page
12
Line
22
Draft ref
opc38
Marshalled no.
17
Decision
This amendment was agreed to.
Tabled againstAs introduced· Clause 21
Amendment 18#10018397AgreedAmends text
Amendment text
Clause 21, page 13, line 22, leave out “public notice given” and insert “general direction made”
Stage
Committee stage
Type
EditBillBody
Clause
21
Page
13
Line
22
Draft ref
opc31
Marshalled no.
18
Decision
This amendment was agreed to.
Tabled againstAs introduced· Clause 21
Amendment 19#10018362AgreedAmends text
Amendment text
Clause 21, page 15, line 38, at end insert—
“(3) Any direction given by an officer of Revenue and Customs under section 690 of ITEPA 2003 (employee non-resident etc) has no effect in relation to tax year 2025-2026 or any subsequent tax year.”
Stage
Committee stage
Type
EditBillBody
Clause
21
Page
15
Line
38
Draft ref
opc43
Marshalled no.
19
Decision
This amendment was agreed to.
Tabled againstAs introduced· Clause 21

Clause 26 4

Amendment 1#10019583No decisionAmends text
Amendment text
Clause 26, page 17, line 32, leave out “the Chapter 3 credit amount” and insert “the adjusted VFX portion of those credits”
Stage
Report stage
Type
EditBillBody
Clause
26
Page
17
Line
32
Draft ref
opc148
Marshalled no.
1
Decision
The House has not considered this amendment.
Tabled againstAs amended in Public Bill Committee· Clause 26
Amendment 2#10019548No decisionAmends text
Amendment text
Clause 26, page 17, line 35, leave out from beginning to end of line 27 on page 18 and insert—
“(4) Take the following steps to determine the adjusted VFX portion of previously claimed Chapter 3 credits—

The Bills API publishes only the tabling instruction here, not the inserted text itself — the full wording is set out in the marshalled Amendment Paper.

Stage
Report stage
Type
EditBillBody
Clause
26
Page
17
Line
35
Draft ref
opc146
Marshalled no.
2
Decision
The House has not considered this amendment.
Tabled againstAs amended in Public Bill Committee· Clause 26
Amendment 3#10019574No decisionAmends text
Amendment text
Clause 26, page 18, line 32, leave out “remainder” and insert “result of Step 5 in that subsection”
Stage
Report stage
Type
EditBillBody
Clause
26
Page
18
Line
32
Draft ref
opc174
Marshalled no.
3
Decision
The House has not considered this amendment.
Tabled againstAs amended in Public Bill Committee· Clause 26

Clause 37 5

Amendment 6#10019545No decisionAmends text
Amendment text
Clause 37, page 29, line 36, at end insert—
“845CA Effect of claim, foreign employment election or foreign gain claim: costs of dwelling-related loan
Stage
Report stage
Type
EditBillBody
Clause
37
Page
29
Line
36
Draft ref
opc183
Marshalled no.
6
Decision
The House has not considered this amendment.
Tabled againstAs amended in Public Bill Committee· Clause 37
Amendment 7#10019563No decisionAmends text
Amendment text
Clause 37, page 30, line 13, at end insert—
“845DA Effect of claim on relief for contributions to registered pension schemes
Stage
Report stage
Type
EditBillBody
Clause
37
Page
30
Line
13
Draft ref
opc122
Marshalled no.
7
Decision
The House has not considered this amendment.
Tabled againstAs amended in Public Bill Committee· Clause 37
Amendment 8#10019573No decisionAmends text
Amendment text
Clause 37, page 34, line 1, leave out “section 38” and insert “section 34”
Stage
Report stage
Type
EditBillBody
Clause
37
Page
34
Line
1
Draft ref
opc181
Marshalled no.
8
Decision
The House has not considered this amendment.
Tabled againstAs amended in Public Bill Committee· Clause 37
Amendment 20#10018381AgreedAmends text
Amendment text
Clause 37, page 31, line 21, at end insert—
“

12A

So much of any amount of income treated as arising to an individual under section 633 (capital sums paid to settlor by trustees of settlement) for the tax year as falls within the foreign amount of income available up to the end of the tax year.

The foreign amount of income available up to the end of a tax year is the amount that would be determined, in accordance with sections 635 to 637 (amount of available income), as the amount of income available up to the end of the tax year if all income arising under the settlement from a source in the United Kingdom were ignored.

”
Stage
Committee stage
Type
EditBillBody
Clause
37
Page
31
Line
21
Draft ref
opc35
Marshalled no.
20
Decision
This amendment was agreed to.
Tabled againstAs introduced· Clause 37

Clause 38 2

Amendment 10#10019585No decisionAmends text
Amendment text
Clause 38, page 40, line 17, at end insert—
“41RA Effect of claim on relief for contributions to registered pension schemes
Stage
Report stage
Type
EditBillBody
Clause
38
Page
40
Line
17
Draft ref
opc123
Marshalled no.
10
Decision
The House has not considered this amendment.
Tabled againstAs amended in Public Bill Committee· Clause 38

Clause 39 5

Amendment 11#10019555No decisionAmends text
Amendment text
Clause 39, page 46, line 1, leave out “section 87” and insert “sections 87 and 89(2)”
Stage
Report stage
Type
EditBillBody
Clause
39
Page
46
Line
1
Draft ref
opc107
Marshalled no.
11
Decision
The House has not considered this amendment.
Tabled againstAs amended in Public Bill Committee· Clause 39
Amendment 14#10019571No decisionAmends text
Amendment text
Clause 39, page 46, line 15, leave out “and 87A” and insert “, 87A and 89(2)”
Stage
Report stage
Type
EditBillBody
Clause
39
Page
46
Line
15
Draft ref
opc111
Marshalled no.
14
Decision
The House has not considered this amendment.
Tabled againstAs amended in Public Bill Committee· Clause 39

Clause 40 2

Amendment 16#10019539No decisionAmends text
Amendment text
Clause 40, page 49, line 3, leave out “subsection (5)” and insert “subsections (4A) and (5)”
Stage
Report stage
Type
EditBillBody
Clause
40
Page
49
Line
3
Draft ref
opc184
Marshalled no.
16
Decision
The House has not considered this amendment.
Tabled againstAs amended in Public Bill Committee· Clause 40
Amendment 17#10019532No decisionAmends text
Amendment text
Clause 40, page 49, line 4, at end insert—
“(4A) Paragraph 5A (relief for amounts remitted again on becoming UK resident) is to be treated as having always had effect.”
Stage
Report stage
Type
EditBillBody
Clause
40
Page
49
Line
4
Draft ref
opc185
Marshalled no.
17
Decision
The House has not considered this amendment.
Tabled againstAs amended in Public Bill Committee· Clause 40

Clause 47 1

Amendment 67#10019724No decisionRemoves provision
Amendment text
Page 53, line 30, leave out Clause 47
Stage
Report stage
Type
DeleteClauseOrSchedule
Clause
47
Page
53
Line
30
Draft ref
hoc35
Marshalled no.
67
Decision
The House has not considered this amendment.
Tabled againstAs amended in Public Bill Committee· Clause 47

Clause 48 1

Amendment 68#10019723No decisionRemoves provision
Amendment text
Page 56, line 13, leave out Clause 48
Stage
Report stage
Type
DeleteClauseOrSchedule
Clause
48
Page
56
Line
13
Draft ref
hoc36
Marshalled no.
68
Decision
The House has not considered this amendment.
Tabled againstAs amended in Public Bill Committee· Clause 48

Clause 49 1

Amendment 69#10019725No decisionRemoves provision
Amendment text
Page 56, line 13, leave out Clause 49
Stage
Report stage
Type
DeleteClauseOrSchedule
Clause
49
Page
56
Line
13
Draft ref
hoc37
Marshalled no.
69
Decision
The House has not considered this amendment.
Tabled againstAs amended in Public Bill Committee· Clause 49

Clause 63 1

Amendment 66#10018437Negatived on divisionAmends text
Amendment text
Clause 63, page 68, line 10, leave out “£32.79” and insert “£31.64”
Stage
Committee stage
Type
EditBillBody
Clause
63
Page
68
Line
10
Draft ref
hoc19
Marshalled no.
66
Decision
This amendment was debated and rejected, following a vote.
Tabled againstAs introduced· Clause 63

Clause 82 1

Amendment 67#10018432Negatived on divisionAmends text
Amendment text
Clause 82, page 95, line 14, at end insert—
“(2) In doing so His Majesty’s Revenue and Customs must have regard to the desirability of requiring a digital tax stamp to be applied to e-cigarette liquids.”
Stage
Committee stage
Type
EditBillBody
Clause
82
Page
95
Line
14
Draft ref
hoc28
Marshalled no.
67
Decision
This amendment was debated and rejected, following a vote.
Tabled againstAs introduced· Clause 82

Schedule 3 4

Amendment 2#10016988Not selectedRemoves provision
Amendment text
Page 116, line 13, leave out Schedule 3
Stage
Committee of the whole House
Type
DeleteClauseOrSchedule
Schedule
3
Page
116
Line
13
Draft ref
hoc2
Marshalled no.
2
Decision
This amendment was not chosen for debate by the Chair/Speaker.
Tabled againstAs introduced· Schedule 3
Amendment 19#10019559No decisionAmends text
Amendment text
Schedule 3, page 117, line 4, leave out paragraph (c) and insert—
“(c) the payment has been certified in an approval notice given under section 30A(5)(b) or 30B(3)(b) of that Act.”
Stage
Report stage
Type
EditBillBody
Schedule
3
Page
117
Line
4
Draft ref
opc152
Marshalled no.
19
Decision
The House has not considered this amendment.
Tabled againstAs amended in Public Bill Committee· Schedule 3
Amendment 20#10019579No decisionAmends text
Amendment text
Schedule 3, page 117, line 9, leave out sub-paragraph (3) and insert—
(3)For the purposes of sub-paragraph (2), a payment to a licensed company under an agreement to pay a required amount for the purposes of payment into the decommissioning fund is to be regarded as a payment into that fund.
Stage
Report stage
Type
EditBillBody
Schedule
3
Page
117
Line
9
Draft ref
opc157
Marshalled no.
20
Decision
The House has not considered this amendment.
Tabled againstAs amended in Public Bill Committee· Schedule 3

Schedule 4 31

Amendment 1#10017193AgreedAmends text
Amendment text
Schedule 4, page 125, line 28, leave out “untaxed amount” and insert “UK proportion”
Stage
Committee stage
Type
EditBillBody
Schedule
4
Page
125
Line
28
Draft ref
opc4
Marshalled no.
1
Decision
This amendment was agreed to.
Tabled againstAs introduced· Schedule 4
Amendment 2#10017184AgreedAmends text
Amendment text
Schedule 4, page 125, line 30, leave out “untaxed amount” and insert “UK proportion”
Stage
Committee stage
Type
EditBillBody
Schedule
4
Page
125
Line
30
Draft ref
opc5
Marshalled no.
2
Decision
This amendment was agreed to.
Tabled againstAs introduced· Schedule 4
Amendment 3#10017188AgreedAmends text
Amendment text
Schedule 4, page 133, line 20, at end insert—
“Use of substituted values
Stage
Committee stage
Type
EditBillBody
Schedule
4
Page
133
Line
20
Draft ref
opc9
Marshalled no.
3
Decision
This amendment was agreed to.
Tabled againstAs introduced· Schedule 4
Amendment 4#10017189AgreedAmends text
Amendment text
Schedule 4, page 146, line 34, at end insert—
“Additional top-up amounts
Stage
Committee stage
Type
EditBillBody
Schedule
4
Page
146
Line
34
Draft ref
opc3
Marshalled no.
4
Decision
This amendment was agreed to.
Tabled againstAs introduced· Schedule 4
Amendment 5#10017191AgreedAmends text
Amendment text
Schedule 4, page 147, line 6, at end insert—
“(e) in paragraph (f), for “of which the entity is a member” substitute “referred to in paragraph (a)”.”
Stage
Committee stage
Type
EditBillBody
Schedule
4
Page
147
Line
6
Draft ref
opc19
Marshalled no.
5
Decision
This amendment was agreed to.
Tabled againstAs introduced· Schedule 4
Amendment 6#10017192AgreedAmends text
Amendment text
Schedule 4, page 147, line 12, at end insert—
“(ia) after “Part”, in the second place it occurs, insert “, this Chapter other than this section and section 226”, and”
Stage
Committee stage
Type
EditBillBody
Schedule
4
Page
147
Line
12
Draft ref
opc12
Marshalled no.
6
Decision
This amendment was agreed to.
Tabled againstAs introduced· Schedule 4
Amendment 7#10017190AgreedAmends text
Amendment text
Schedule 4, page 147, line 33, leave out “where” and insert “if”
Stage
Committee stage
Type
EditBillBody
Schedule
4
Page
147
Line
33
Draft ref
opc16
Marshalled no.
7
Decision
This amendment was agreed to.
Tabled againstAs introduced· Schedule 4
Amendment 8#10017196AgreedAmends text
Amendment text
Schedule 4, page 147, line 35, leave out “of the group has” and insert “meets Condition A and Condition B for that period”
Stage
Committee stage
Type
EditBillBody
Schedule
4
Page
147
Line
35
Draft ref
opc13
Marshalled no.
8
Decision
This amendment was agreed to.
Tabled againstAs introduced· Schedule 4
Amendment 9#10017185AgreedAmends text
Amendment text
Schedule 4, page 147, line 37, after “group” insert “(the “relevant group”)”
Stage
Committee stage
Type
EditBillBody
Schedule
4
Page
147
Line
37
Draft ref
opc23
Marshalled no.
9
Decision
This amendment was agreed to.
Tabled againstAs introduced· Schedule 4
Amendment 10#10017195AgreedAmends text
Amendment text
Schedule 4, page 147, line 39, leave out “of the group have,” and insert “meet Condition C for that period and—
(i) all of those members are located in the United Kingdom, or
Stage
Committee stage
Type
EditBillBody
Schedule
4
Page
147
Line
39
Draft ref
opc14
Marshalled no.
10
Decision
This amendment was agreed to.
Tabled againstAs introduced· Schedule 4
Amendment 11#10017186AgreedRemoves provision
Amendment text
Schedule 4, page 147, leave out lines 40 and 41
Stage
Committee stage
Type
DeleteClauseOrSchedule
Schedule
4
Page
147
Line
40
Draft ref
opc15
Marshalled no.
11
Decision
This amendment was agreed to.
Tabled againstAs introduced· Schedule 4
Amendment 12#10017197AgreedAmends text
Amendment text
Schedule 4, page 161, line 32, at end insert—
“54A In section 211 (transfer of assets or liabilities to a member of a multinational group)—

The Bills API publishes only the tabling instruction here, not the inserted text itself — the full wording is set out in the marshalled Amendment Paper.

Stage
Committee stage
Type
EditBillBody
Schedule
4
Page
161
Line
32
Draft ref
opc30
Marshalled no.
12
Decision
This amendment was agreed to.
Tabled againstAs introduced· Schedule 4
Amendment 13#10017198AgreedAmends text
Amendment text
Schedule 4, page 162, line 7, at end insert—
“58A In section 217(8), for paragraph (a) substitute—

The Bills API publishes only the tabling instruction here, not the inserted text itself — the full wording is set out in the marshalled Amendment Paper.

Stage
Committee stage
Type
EditBillBody
Schedule
4
Page
162
Line
7
Draft ref
opc10
Marshalled no.
13
Decision
This amendment was agreed to.
Tabled againstAs introduced· Schedule 4
Amendment 14#10017194AgreedAmends text
Amendment text
Schedule 4, page 162, line 24, at end insert—
“(f) paragraph 58B (top-up amount of investment entity).”
Stage
Committee stage
Type
EditBillBody
Schedule
4
Page
162
Line
24
Draft ref
opc8
Marshalled no.
14
Decision
This amendment was agreed to.
Tabled againstAs introduced· Schedule 4
Amendment 21#10018395AgreedRemoves provision
Amendment text
Schedule 4, page 135, line 27, leave out “entities”
Stage
Committee stage
Type
DeleteClauseOrSchedule
Schedule
4
Page
135
Line
27
Draft ref
opc47
Marshalled no.
21
Decision
This amendment was agreed to.
Tabled againstAs introduced· Schedule 4
Amendment 22#10018390AgreedAmends text
Amendment text
Schedule 4, page 145, line 28, leave out from beginning to end of line 28 on page 146 and insert—
“198ZA Eligible payroll costs: flow-through entities
Stage
Committee stage
Type
EditBillBody
Schedule
4
Page
145
Line
28
Draft ref
opc90
Marshalled no.
22
Decision
This amendment was agreed to.
Tabled againstAs introduced· Schedule 4
Amendment 23#10018387AgreedAmends text
Amendment text
Schedule 4, page 146, line 28, at end insert—
“32A In section 196 (eligible payroll costs), after subsection (6) insert—

The Bills API publishes only the tabling instruction here, not the inserted text itself — the full wording is set out in the marshalled Amendment Paper.

Stage
Committee stage
Type
EditBillBody
Schedule
4
Page
146
Line
28
Draft ref
opc95
Marshalled no.
23
Decision
This amendment was agreed to.
Tabled againstAs introduced· Schedule 4
Amendment 24#10018401AgreedAmends text
Amendment text
Schedule 4, page 151, line 19, leave out “(e)” and insert “(d)”
Stage
Committee stage
Type
EditBillBody
Schedule
4
Page
151
Line
19
Draft ref
opc48
Marshalled no.
24
Decision
This amendment was agreed to.
Tabled againstAs introduced· Schedule 4
Amendment 25#10018366AgreedAmends text
Amendment text
Schedule 4, page 153, line 12, after “establishment” insert “and that is incurred in the territory of the permanent establishment”
Stage
Committee stage
Type
EditBillBody
Schedule
4
Page
153
Line
12
Draft ref
opc57
Marshalled no.
25
Decision
This amendment was agreed to.
Tabled againstAs introduced· Schedule 4
Amendment 26#10018372AgreedAmends text
Amendment text
Schedule 4, page 154, line 36, leave out “(2)(a)(i)” and insert “
(2)(a)(ii)
Stage
Committee stage
Type
EditBillBody
Schedule
4
Page
154
Line
36
Draft ref
opc50
Marshalled no.
26
Decision
This amendment was agreed to.
Tabled againstAs introduced· Schedule 4
Amendment 27#10018385AgreedAmends text
Amendment text
Schedule 4, page 159, line 42, leave out “territory” and insert “tax”
Stage
Committee stage
Type
EditBillBody
Schedule
4
Page
159
Line
42
Draft ref
opc69
Marshalled no.
27
Decision
This amendment was agreed to.
Tabled againstAs introduced· Schedule 4
Amendment 28#10018368AgreedAmends text
Amendment text
Schedule 4, page 160, line 28, after second “return” insert “notification”
Stage
Committee stage
Type
EditBillBody
Schedule
4
Page
160
Line
28
Draft ref
opc51
Marshalled no.
28
Decision
This amendment was agreed to.
Tabled againstAs introduced· Schedule 4
Amendment 29#10018405AgreedAmends text
Amendment text
Schedule 4, page 160, line 29, after “return” insert “or notification”
Stage
Committee stage
Type
EditBillBody
Schedule
4
Page
160
Line
29
Draft ref
opc52
Marshalled no.
29
Decision
This amendment was agreed to.
Tabled againstAs introduced· Schedule 4
Amendment 30#10018357AgreedAmends text
Amendment text
Schedule 4, page 162, line 16, at end insert—
“62A In Schedule 16A (multinational top-up tax: safe harbours), in paragraph 4(1)(b) omit “members of the group that are”.”
Stage
Committee stage
Type
EditBillBody
Schedule
4
Page
162
Line
16
Draft ref
opc55
Marshalled no.
30
Decision
This amendment was agreed to.
Tabled againstAs introduced· Schedule 4
Amendment 31#10018393AgreedRemoves provision
Amendment text
Schedule 4, page 162, line 34, leave out “by the filing member”
Stage
Committee stage
Type
DeleteClauseOrSchedule
Schedule
4
Page
162
Line
34
Draft ref
opc73
Marshalled no.
31
Decision
This amendment was agreed to.
Tabled againstAs introduced· Schedule 4
Amendment 32#10018383AgreedAmends text
Amendment text
Schedule 4, page 162, line 35, leave out “group or qualifying entity” and insert “a group, or a qualifying entity that is not a member of a group”
Stage
Committee stage
Type
EditBillBody
Schedule
4
Page
162
Line
35
Draft ref
opc71
Marshalled no.
32
Decision
This amendment was agreed to.
Tabled againstAs introduced· Schedule 4
Amendment 33#10018388AgreedAmends text
Amendment text
Schedule 4, page 162, line 40, at end insert—
“(za) is to be made—

The Bills API publishes only the tabling instruction here, not the inserted text itself — the full wording is set out in the marshalled Amendment Paper.

Stage
Committee stage
Type
EditBillBody
Schedule
4
Page
162
Line
40
Draft ref
opc72
Marshalled no.
33
Decision
This amendment was agreed to.
Tabled againstAs introduced· Schedule 4
Amendment 34#10018355AgreedAmends text
Amendment text
Schedule 4, page 163, line 6, after “member” insert “, or former member,”
Stage
Committee stage
Type
EditBillBody
Schedule
4
Page
163
Line
6
Draft ref
opc99
Marshalled no.
34
Decision
This amendment was agreed to.
Tabled againstAs introduced· Schedule 4
Amendment 35#10018391AgreedAmends text
Amendment text
Schedule 4, page 163, line 8, after “tax” insert “that has top-up amounts or additional top-up amounts for any accounting period commencing before 31 December 2024 as a result of the person’s membership of the multinational group or group”
Stage
Committee stage
Type
EditBillBody
Schedule
4
Page
163
Line
8
Draft ref
opc53
Marshalled no.
35
Decision
This amendment was agreed to.
Tabled againstAs introduced· Schedule 4
Amendment 36#10018376AgreedAmends text
Amendment text
Schedule 4, page 163, line 9, after “entity” insert “that has top-up amounts or additional top-up amounts for any accounting period commencing before 31 December 2024 as a result of the entity’s membership of the multinational group or group”
Stage
Committee stage
Type
EditBillBody
Schedule
4
Page
163
Line
9
Draft ref
opc54
Marshalled no.
36
Decision
This amendment was agreed to.
Tabled againstAs introduced· Schedule 4
Amendment 37#10018359AgreedAmends text
Amendment text
Schedule 4, page 163, line 22, at end insert—
(9A)Sub-paragraph (9B) applies where—
Stage
Committee stage
Type
EditBillBody
Schedule
4
Page
163
Line
22
Draft ref
opc65
Marshalled no.
37
Decision
This amendment was agreed to.
Tabled againstAs introduced· Schedule 4

Schedule 6 6

Amendment 38#10018373AgreedRemoves provision
Amendment text
Schedule 6, page 180, line 32, leave out “by a person (“P”) other than a company”
Stage
Committee stage
Type
DeleteClauseOrSchedule
Schedule
6
Page
180
Line
32
Draft ref
opc76
Marshalled no.
38
Decision
This amendment was agreed to.
Tabled againstAs introduced· Schedule 6
Amendment 39#10018384AgreedAmends text
Amendment text
Schedule 6, page 181, line 2, at end insert—
“(d) the payment was made for the purposes of meeting the trustees’ acquisition costs.”
Stage
Committee stage
Type
EditBillBody
Schedule
6
Page
181
Line
2
Draft ref
opc74
Marshalled no.
39
Decision
This amendment was agreed to.
Tabled againstAs introduced· Schedule 6
Amendment 40#10018367AgreedAmends text
Amendment text
Schedule 6, page 181, line 10, after “trusts)” insert “, but those requirements have effect for the purposes of this section as if references to “P” were to the person making the disposal whether or not that person is a company”
Stage
Committee stage
Type
EditBillBody
Schedule
6
Page
181
Line
10
Draft ref
opc77
Marshalled no.
40
Decision
This amendment was agreed to.
Tabled againstAs introduced· Schedule 6
Amendment 41#10018361AgreedAmends text
Amendment text
Schedule 6, page 181, line 11, leave out “subsection (2)” and insert “this section”
Stage
Committee stage
Type
EditBillBody
Schedule
6
Page
181
Line
11
Draft ref
opc75
Marshalled no.
41
Decision
This amendment was agreed to.
Tabled againstAs introduced· Schedule 6
Amendment 42#10018380AgreedAmends text
Amendment text
Schedule 6, page 181, line 12, after “are” insert “sums expended by the trustees on”
Stage
Committee stage
Type
EditBillBody
Schedule
6
Page
181
Line
12
Draft ref
opc89
Marshalled no.
42
Decision
This amendment was agreed to.
Tabled againstAs introduced· Schedule 6
Amendment 43#10018371AgreedAmends text
Amendment text
Schedule 6, page 181, leave out lines 13 to 19 and insert—
“(a) the acquisition of ordinary share capital in C by the trustees that resulted from the disposal;
Stage
Committee stage
Type
EditBillBody
Schedule
6
Page
181
Line
13
Draft ref
opc88
Marshalled no.
43
Decision
This amendment was agreed to.
Tabled againstAs introduced· Schedule 6

Schedule 8 11

Amendment 44#10018377AgreedAmends text
Amendment text
Schedule 8, page 194, line 33, leave out “qualifying” and insert “non-resident or qualifying”
Stage
Committee stage
Type
EditBillBody
Schedule
8
Page
194
Line
33
Draft ref
opc92
Marshalled no.
44
Decision
This amendment was agreed to.
Tabled againstAs introduced· Schedule 8
Amendment 45#10018375AgreedAmends text
Amendment text
Schedule 8, page 194, line 39, after “Part 2” insert “of this Act or Chapter 5 of Part 8 of ITTOIA 2005 (see section 845B of that Act)”
Stage
Committee stage
Type
EditBillBody
Schedule
8
Page
194
Line
39
Draft ref
opc93
Marshalled no.
45
Decision
This amendment was agreed to.
Tabled againstAs introduced· Schedule 8
Amendment 46#10018363AgreedAmends text
Amendment text
Schedule 8, page 195, line 4, after “Part 2” insert “of this Act or Chapter 5 of Part 8 of ITTOIA 2005 (see section 845B of that Act)”
Stage
Committee stage
Type
EditBillBody
Schedule
8
Page
195
Line
4
Draft ref
opc96
Marshalled no.
46
Decision
This amendment was agreed to.
Tabled againstAs introduced· Schedule 8
Amendment 47#10018358AgreedAmends text
Amendment text
Schedule 8, page 195, line 11, after “Part 2” insert “of this Act or Chapter 5 of Part 8 of ITTOIA 2005 (see section 845B of that Act)”
Stage
Committee stage
Type
EditBillBody
Schedule
8
Page
195
Line
11
Draft ref
opc98
Marshalled no.
47
Decision
This amendment was agreed to.
Tabled againstAs introduced· Schedule 8
Amendment 48#10018396AgreedAmends text
Amendment text
Schedule 8, page 195, line 13, leave out “qualifying” and insert “non-resident or qualifying”
Stage
Committee stage
Type
EditBillBody
Schedule
8
Page
195
Line
13
Draft ref
opc94
Marshalled no.
48
Decision
This amendment was agreed to.
Tabled againstAs introduced· Schedule 8
Amendment 49#10018364AgreedAmends text
Amendment text
Schedule 8, page 195, line 36, after “Part 2” insert “of this Act or Chapter 5 of Part 8 of ITTOIA 2005 (see section 845B of that Act)”
Stage
Committee stage
Type
EditBillBody
Schedule
8
Page
195
Line
36
Draft ref
opc58
Marshalled no.
49
Decision
This amendment was agreed to.
Tabled againstAs introduced· Schedule 8
Amendment 50#10018398AgreedAmends text
Amendment text
Schedule 8, page 196, line 7, after “Part 2” insert “of this Act or Chapter 5 of Part 8 of ITTOIA 2005 (see section 845B of that Act)”
Stage
Committee stage
Type
EditBillBody
Schedule
8
Page
196
Line
7
Draft ref
opc59
Marshalled no.
50
Decision
This amendment was agreed to.
Tabled againstAs introduced· Schedule 8
Amendment 51#10018404AgreedRemoves provision
Amendment text
Schedule 8, page 196, leave out line 16
Stage
Committee stage
Type
DeleteClauseOrSchedule
Schedule
8
Page
196
Line
16
Draft ref
opc61
Marshalled no.
51
Decision
This amendment was agreed to.
Tabled againstAs introduced· Schedule 8
Amendment 52#10018402AgreedAmends text
Amendment text
Schedule 8, page 196, line 21, after “Part 2” insert “of this Act or Chapter 5 of Part 8 of ITTOIA 2005 (see section 845B of that Act)”
Stage
Committee stage
Type
EditBillBody
Schedule
8
Page
196
Line
21
Draft ref
opc97
Marshalled no.
52
Decision
This amendment was agreed to.
Tabled againstAs introduced· Schedule 8
Amendment 53#10018374AgreedAmends text
Amendment text
Schedule 8, page 197, line 17, at end insert—
“2A In Part 8 of Schedule 3 to the Social Security (Contributions) Regulations 2001 (S.I. 2001/1004), in paragraph 5 (travel costs and expenses where duties performed in the United Kingdom) —

The Bills API publishes only the tabling instruction here, not the inserted text itself — the full wording is set out in the marshalled Amendment Paper.

Stage
Committee stage
Type
EditBillBody
Schedule
8
Page
197
Line
17
Draft ref
opc91
Marshalled no.
53
Decision
This amendment was agreed to.
Tabled againstAs introduced· Schedule 8
Amendment 54#10018382AgreedAmends text
Amendment text
Schedule 8, page 198, line 32, leave out “public notice given” and insert “general direction made”
Stage
Committee stage
Type
EditBillBody
Schedule
8
Page
198
Line
32
Draft ref
opc33
Marshalled no.
54
Decision
This amendment was agreed to.
Tabled againstAs introduced· Schedule 8

Schedule 9 11

Amendment 21#10019551No decisionAmends text
Amendment text
Schedule 9, page 214, line 11, leave out from “in” to end of line 13 and insert “property situated outside the United Kingdom becoming situated in the United Kingdom.”
Stage
Report stage
Type
EditBillBody
Schedule
9
Page
214
Line
11
Draft ref
opc190
Marshalled no.
21
Decision
The House has not considered this amendment.
Tabled againstAs amended in Public Bill Committee· Schedule 9
Amendment 22#10019557No decisionAmends text
Amendment text
Schedule 9, page 214, line 13, at end insert—
“(9B) Sections 275 to 275C of TCGA 1992 (location of assets) apply for the purposes of subsection (9A)(b) as they apply for the purposes of TCGA 1992.
Stage
Report stage
Type
EditBillBody
Schedule
9
Page
214
Line
13
Draft ref
opc169
Marshalled no.
22
Decision
The House has not considered this amendment.
Tabled againstAs amended in Public Bill Committee· Schedule 9
Amendment 23#10019540No decisionAmends text
Amendment text
Schedule 9, page 215, line 10, after “to” insert “income tax or capital gains”
Stage
Report stage
Type
EditBillBody
Schedule
9
Page
215
Line
10
Draft ref
opc200
Marshalled no.
23
Decision
The House has not considered this amendment.
Tabled againstAs amended in Public Bill Committee· Schedule 9
Amendment 24#10019562No decisionAmends text
Amendment text
Schedule 9, page 215, line 10, at end insert—
“Relief for amounts remitted again on becoming UK resident
Stage
Report stage
Type
EditBillBody
Schedule
9
Page
215
Line
10
Draft ref
opc182
Marshalled no.
24
Decision
The House has not considered this amendment.
Tabled againstAs amended in Public Bill Committee· Schedule 9
Amendment 25#10019566No decisionAmends text
Amendment text
Schedule 9, page 215, line 15, at end insert—
“Transferable tax allowance for married couples etc
Stage
Report stage
Type
EditBillBody
Schedule
9
Page
215
Line
15
Draft ref
opc180
Marshalled no.
25
Decision
The House has not considered this amendment.
Tabled againstAs amended in Public Bill Committee· Schedule 9
Amendment 27#10019589No decisionAmends text
Amendment text
Schedule 9, page 219, leave out lines 2 to 29 and insert—
““23 (1)In section 22 of F(No.2)A 1931 (Treasury power to issue securities with a FOTRA condition), in subsection (1)(b) for “neither domiciled nor” substitute “not”.
Stage
Report stage
Type
EditBillBody
Schedule
9
Page
219
Line
2
Draft ref
opc162
Marshalled no.
27
Decision
The House has not considered this amendment.
Tabled againstAs amended in Public Bill Committee· Schedule 9
Amendment 55#10018389AgreedAmends text
Amendment text
Schedule 9, page 208, line 24, leave out “sections 56(5)(a), 61G(5)(a) and 61R(5)(a)” and insert “sections 56, 61G and 61R”
Stage
Committee stage
Type
EditBillBody
Schedule
9
Page
208
Line
24
Draft ref
opc104
Marshalled no.
55
Decision
This amendment was agreed to.
Tabled againstAs introduced· Schedule 9
Amendment 56#10018356AgreedAmends text
Amendment text
Schedule 9, page 208, line 25, leave out from “payment)” to end of line 27 and insert “, omit subsections (4) and (5).”
Stage
Committee stage
Type
EditBillBody
Schedule
9
Page
208
Line
25
Draft ref
opc105
Marshalled no.
56
Decision
This amendment was agreed to.
Tabled againstAs introduced· Schedule 9
Amendment 57#10018399AgreedAmends text
Amendment text
Schedule 9, page 210, line 34, at end insert—
“Premium trust funds
Stage
Committee stage
Type
EditBillBody
Schedule
9
Page
210
Line
34
Draft ref
opc27
Marshalled no.
57
Decision
This amendment was agreed to.
Tabled againstAs introduced· Schedule 9
Amendment 58#10018394AgreedAmends text
Amendment text
Schedule 9, page 210, line 34, at end insert—
“Reliefs in respect of income from investments etc. of certain pension schemes
Stage
Committee stage
Type
EditBillBody
Schedule
9
Page
210
Line
34
Draft ref
opc110
Marshalled no.
58
Decision
This amendment was agreed to.
Tabled againstAs introduced· Schedule 9

Schedule 10 23

Amendment 31#10019547No decisionAmends text
Amendment text
Schedule 10, page 223, line 12, leave out paragraph 3 and insert—
““3 (1)This paragraph applies for the tax year 2025-26, 2026-27 or 2027-28 in relation to an individual if—
Stage
Report stage
Type
EditBillBody
Schedule
10
Page
223
Line
12
Draft ref
opc133
Marshalled no.
31
Decision
The House has not considered this amendment.
Tabled againstAs amended in Public Bill Committee· Schedule 10
Amendment 32#10019538No decisionAmends text
Amendment text
Schedule 10, page 223, line 32, at end insert—
“Capital payments made by settlement: offshore income gains cases
Stage
Report stage
Type
EditBillBody
Schedule
10
Page
223
Line
32
Draft ref
opc192
Marshalled no.
32
Decision
The House has not considered this amendment.
Tabled againstAs amended in Public Bill Committee· Schedule 10
Amendment 33#10019581No decisionAmends text
Amendment text
Schedule 10, page 223, line 34, leave out paragraph 4 and insert—
““4 (1)This paragraph applies for the tax year 2025-26, 2026-27 or 2027-28 in relation to an individual if—
Stage
Report stage
Type
EditBillBody
Schedule
10
Page
223
Line
34
Draft ref
opc194
Marshalled no.
33
Decision
The House has not considered this amendment.
Tabled againstAs amended in Public Bill Committee· Schedule 10
Amendment 34#10019591No decisionAmends text
Amendment text
Schedule 10, page 225, line 2, at end insert—
“Deemed income under section 732 of ITA 2007 where pre-2025 gains available for matching
Stage
Report stage
Type
EditBillBody
Schedule
10
Page
225
Line
2
Draft ref
opc158
Marshalled no.
34
Decision
The House has not considered this amendment.
Tabled againstAs amended in Public Bill Committee· Schedule 10
Amendment 36#10019558No decisionAmends text
Amendment text
Schedule 10, page 226, line 29, leave out sub-paragraph (2) and insert—
(2)No liability to income tax arises on an amount of income treated as qualifying overseas capital under paragraph 5 if the amount is designated.
Stage
Report stage
Type
EditBillBody
Schedule
10
Page
226
Line
29
Draft ref
opc159
Marshalled no.
36
Decision
The House has not considered this amendment.
Tabled againstAs amended in Public Bill Committee· Schedule 10
Amendment 37#10019580No decisionAmends text
Amendment text
Schedule 10, page 226, line 32, at end insert—
“Income tax exemptions: application of transfer of assets abroad rules in future years
Stage
Report stage
Type
EditBillBody
Schedule
10
Page
226
Line
32
Draft ref
opc177
Marshalled no.
37
Decision
The House has not considered this amendment.
Tabled againstAs amended in Public Bill Committee· Schedule 10
Amendment 39#10019535No decisionAmends text
Amendment text
Schedule 10, page 227, line 7, after “individual” insert “under paragraph 3”
Stage
Report stage
Type
EditBillBody
Schedule
10
Page
227
Line
7
Draft ref
opc136
Marshalled no.
39
Decision
The House has not considered this amendment.
Tabled againstAs amended in Public Bill Committee· Schedule 10
Amendment 40#10019560No decisionAmends text
Amendment text
Schedule 10, page 227, line 23, leave out “paragraph 3(1)(c)” and insert “
paragraph 3(2)
Stage
Report stage
Type
EditBillBody
Schedule
10
Page
227
Line
23
Draft ref
opc139
Marshalled no.
40
Decision
The House has not considered this amendment.
Tabled againstAs amended in Public Bill Committee· Schedule 10
Amendment 41#10019533No decisionAmends text
Amendment text
Schedule 10, page 227, line 28, leave out “paragraph 3(1)(c)” and insert “
paragraph 3(2)
Stage
Report stage
Type
EditBillBody
Schedule
10
Page
227
Line
28
Draft ref
opc140
Marshalled no.
41
Decision
The House has not considered this amendment.
Tabled againstAs amended in Public Bill Committee· Schedule 10
Amendment 42#10019546No decisionAmends text
Amendment text
Schedule 10, page 227, line 36, after “individual” insert “under paragraph 4”
Stage
Report stage
Type
EditBillBody
Schedule
10
Page
227
Line
36
Draft ref
opc204
Marshalled no.
42
Decision
The House has not considered this amendment.
Tabled againstAs amended in Public Bill Committee· Schedule 10
Amendment 43#10019568No decisionAmends text
Amendment text
Schedule 10, page 228, line 11, leave out “paragraph 4(1)(b)” and insert “
paragraph 4(2)
Stage
Report stage
Type
EditBillBody
Schedule
10
Page
228
Line
11
Draft ref
opc196
Marshalled no.
43
Decision
The House has not considered this amendment.
Tabled againstAs amended in Public Bill Committee· Schedule 10
Amendment 44#10019565No decisionAmends text
Amendment text
Schedule 10, page 228, line 17, leave out “paragraph 4(1)(b)” and insert “
paragraph 4(2)
Stage
Report stage
Type
EditBillBody
Schedule
10
Page
228
Line
17
Draft ref
opc197
Marshalled no.
44
Decision
The House has not considered this amendment.
Tabled againstAs amended in Public Bill Committee· Schedule 10
Amendment 45#10019572No decisionAmends text
Amendment text
Schedule 10, page 228, line 29, leave out from “individual” to end of line 30 and insert “if—”
Stage
Report stage
Type
EditBillBody
Schedule
10
Page
228
Line
29
Draft ref
opc145
Marshalled no.
45
Decision
The House has not considered this amendment.
Tabled againstAs amended in Public Bill Committee· Schedule 10
Amendment 46#10019576No decisionAmends text
Amendment text
Schedule 10, page 228, line 31, leave out paragraphs (a) and (b) and insert—
“(a) the tax year is tax year 2025-26, 2026-27 or 2027-28,
Stage
Report stage
Type
EditBillBody
Schedule
10
Page
228
Line
31
Draft ref
opc144
Marshalled no.
46
Decision
The House has not considered this amendment.
Tabled againstAs amended in Public Bill Committee· Schedule 10
Amendment 49#10019569No decisionAmends text
Amendment text
Schedule 10, page 239, line 37, at end insert—
“No tax credits for pre 2016-17 dividends etc
Stage
Report stage
Type
EditBillBody
Schedule
10
Page
239
Line
37
Draft ref
opc187
Marshalled no.
49
Decision
The House has not considered this amendment.
Tabled againstAs amended in Public Bill Committee· Schedule 10
Amendment 59#10018365AgreedAmends text
Amendment text
Schedule 10, page 214, line 6, leave out paragraph (a) and insert—
“(a) Part 2 of this Schedule (exemptions etc for designated qualifying overseas capital),”
Stage
Committee stage
Type
EditBillBody
Schedule
10
Page
214
Line
6
Draft ref
opc109
Marshalled no.
59
Decision
This amendment was agreed to.
Tabled againstAs introduced· Schedule 10

Schedule 12 8

Amendment 50#10019553No decisionAmends text
Amendment text
Schedule 12, page 253, line 36, at end insert—
“(2B) For the purposes of subsection (1), if in a tax year—

The Bills API publishes only the tabling instruction here, not the inserted text itself — the full wording is set out in the marshalled Amendment Paper.

Stage
Report stage
Type
EditBillBody
Schedule
12
Page
253
Line
36
Draft ref
opc178
Marshalled no.
50
Decision
The House has not considered this amendment.
Tabled againstAs amended in Public Bill Committee· Schedule 12
Amendment 52#10019534No decisionAmends text
Amendment text
Schedule 12, page 260, line 31, leave out “(2A)(a), omit “, 87K, 87L”” and insert “(2A), omit paragraph (a)”
Stage
Report stage
Type
EditBillBody
Schedule
12
Page
260
Line
31
Draft ref
opc124
Marshalled no.
52
Decision
The House has not considered this amendment.
Tabled againstAs amended in Public Bill Committee· Schedule 12
Amendment 53#10019592No decisionAmends text
Amendment text
Schedule 12, page 264, line 7, leave out “(7)(b), omit “, 87K, 87L”” and insert “(7), omit paragraph (b) (but not the “and” after it)”
Stage
Report stage
Type
EditBillBody
Schedule
12
Page
264
Line
7
Draft ref
opc125
Marshalled no.
53
Decision
The House has not considered this amendment.
Tabled againstAs amended in Public Bill Committee· Schedule 12
Amendment 54#10019561No decisionAmends text
Amendment text
Schedule 12, page 264, line 8, leave out “(6)(c), omit “, 87K, 87L”” and insert “(6)—
(a) after paragraph (a) insert “and”;
Stage
Report stage
Type
EditBillBody
Schedule
12
Page
264
Line
8
Draft ref
opc126
Marshalled no.
54
Decision
The House has not considered this amendment.
Tabled againstAs amended in Public Bill Committee· Schedule 12
Amendment 55#10019549No decisionAmends text
Amendment text
Schedule 12, page 265, line 27, leave out paragraph 71 and insert—
(1)The amendments made by paragraphs 1 to 54, 56 to 65 and 68 to 70 have effect for the tax year 2025-26 and subsequent tax years.
Stage
Report stage
Type
EditBillBody
Schedule
12
Page
265
Line
27
Draft ref
opc137
Marshalled no.
55
Decision
The House has not considered this amendment.
Tabled againstAs amended in Public Bill Committee· Schedule 12
Amendment 60#10018400AgreedAmends text
Amendment text
Schedule 12, page 238, leave out lines 21 to 23 and insert—
“(b) the original recipient—

The Bills API publishes only the tabling instruction here, not the inserted text itself — the full wording is set out in the marshalled Amendment Paper.

Stage
Committee stage
Type
EditBillBody
Schedule
12
Page
238
Line
21
Draft ref
opc85
Marshalled no.
60
Decision
This amendment was agreed to.
Tabled againstAs introduced· Schedule 12
Amendment 61#10018370AgreedAmends text
Amendment text
Schedule 12, page 239, line 41, at end insert—
“(5A) Where the original recipient is liable neither to income tax nor to capital gains tax by reference to the amount or value of part only of the original benefit, this section applies as if the two parts of the original benefit were separate benefits.”
Stage
Committee stage
Type
EditBillBody
Schedule
12
Page
239
Line
41
Draft ref
opc86
Marshalled no.
61
Decision
This amendment was agreed to.
Tabled againstAs introduced· Schedule 12

Schedule 13 15

Amendment 56#10019596No decisionAmends text
Amendment text
Schedule 13, page 268, line 19, leave out “at all times on and after 30 October 2024 and before the time when” and insert “immediately before”
Stage
Report stage
Type
EditBillBody
Schedule
13
Page
268
Line
19
Draft ref
opc149
Marshalled no.
56
Decision
The House has not considered this amendment.
Tabled againstAs amended in Public Bill Committee· Schedule 13
Amendment 57#10019594No decisionAmends text
Amendment text
Schedule 13, page 269, line 1, leave out “at all times on and after 30 October 2024 and” and insert “immediately”
Stage
Report stage
Type
EditBillBody
Schedule
13
Page
269
Line
1
Draft ref
opc150
Marshalled no.
57
Decision
The House has not considered this amendment.
Tabled againstAs amended in Public Bill Committee· Schedule 13
Amendment 58#10019590No decisionAmends text
Amendment text
Schedule 13, page 275, line 4, at end insert—
“267ZF Double taxation conventions operating by reference to deemed domicile
Stage
Report stage
Type
EditBillBody
Schedule
13
Page
275
Line
4
Draft ref
opc115
Marshalled no.
58
Decision
The House has not considered this amendment.
Tabled againstAs amended in Public Bill Committee· Schedule 13
Amendment 59#10019556No decisionAmends text
Amendment text
Schedule 13, page 276, line 13, leave out “gift” and insert “disposal and remained settled property at all times after the disposal and before the relevant time”
Stage
Report stage
Type
EditBillBody
Schedule
13
Page
276
Line
13
Draft ref
opc118
Marshalled no.
59
Decision
The House has not considered this amendment.
Tabled againstAs amended in Public Bill Committee· Schedule 13
Amendment 60#10019593No decisionAmends text
Amendment text
Schedule 13, page 276, line 17, leave out “at all times on and after 30 October 2024 and” and insert “immediately”
Stage
Report stage
Type
EditBillBody
Schedule
13
Page
276
Line
17
Draft ref
opc151
Marshalled no.
60
Decision
The House has not considered this amendment.
Tabled againstAs amended in Public Bill Committee· Schedule 13
Amendment 62#10018386AgreedAmends text
Amendment text
Schedule 13, page 266, line 35, at end insert—
(2A)In subsection (1)—
Stage
Committee stage
Type
EditBillBody
Schedule
13
Page
266
Line
35
Draft ref
opc20
Marshalled no.
62
Decision
This amendment was agreed to.
Tabled againstAs introduced· Schedule 13
Amendment 62#10019543No decisionAmends text
Amendment text
Schedule 13, page 279, line 22, leave out “not been resident in the United Kingdom for any tax year” and insert “been resident in the United Kingdom for no tax year”
Stage
Report stage
Type
EditBillBody
Schedule
13
Page
279
Line
22
Draft ref
opc119
Marshalled no.
62
Decision
The House has not considered this amendment.
Tabled againstAs amended in Public Bill Committee· Schedule 13
Amendment 63#10018378AgreedAmends text
Amendment text
Schedule 13, page 266, line 36, at beginning insert “Also”
Stage
Committee stage
Type
EditBillBody
Schedule
13
Page
266
Line
36
Draft ref
opc21
Marshalled no.
63
Decision
This amendment was agreed to.
Tabled againstAs introduced· Schedule 13
Amendment 63#10019552No decisionAmends text
Amendment text
Schedule 13, page 279, line 26, leave out “not resident in the United Kingdom for any” and insert “resident in the United Kingdom for none”
Stage
Report stage
Type
EditBillBody
Schedule
13
Page
279
Line
26
Draft ref
opc120
Marshalled no.
63
Decision
The House has not considered this amendment.
Tabled againstAs amended in Public Bill Committee· Schedule 13
Amendment 64#10018360AgreedAmends text
Amendment text
Schedule 13, page 267, line 25, at end insert—
““28A (1)Schedule A1 (non-excluded overseas property) is amended as follows.
Stage
Committee stage
Type
EditBillBody
Schedule
13
Page
267
Line
25
Draft ref
opc22
Marshalled no.
64
Decision
This amendment was agreed to.
Tabled againstAs introduced· Schedule 13
Amendment 64#10019575No decisionAmends text
Amendment text
Schedule 13, page 279, line 28, leave out “not resident in the United Kingdom for more than 14” and insert “resident in the United Kingdom for fewer than 15”
Stage
Report stage
Type
EditBillBody
Schedule
13
Page
279
Line
28
Draft ref
opc121
Marshalled no.
64
Decision
The House has not considered this amendment.
Tabled againstAs amended in Public Bill Committee· Schedule 13
Amendment 65#10018379AgreedAmends text
Amendment text
Schedule 13, page 271, line 39, at end insert—
(1A)In construing section 267 of IHTA 1984, so far as saved by sub-paragraph (1), the repeal of the definition of “formerly domiciled resident” by paragraph
Stage
Committee stage
Type
EditBillBody
Schedule
13
Page
271
Line
39
Draft ref
opc29
Marshalled no.
65
Decision
This amendment was agreed to.
Tabled againstAs introduced· Schedule 13