Amendments — Finance Act 2026

Bill structure

New clauses & schedules57
Part 1 · Income tax, capital gains tax and corporate taxes
Clause 1Income tax charge for tax year 2026-27
Clause 2Main rates of income tax for tax year 2026-27
Clause 3Default and savings rates of income tax for tax year 2026-27
Clause 4Increase in dividend ordinary and upper rates1
Clause 5Savings rates of income tax for tax year 2027-281
Clause 6New rates of income tax on property income1
Clause 7Property rates of income tax for tax year 2027-281
Clause 8Scottish and Welsh property rates set by Scottish Parliament and Senedd
Clause 9Freezing starting rate limit for savings for tax years 2026-27 to 2030-31
Clause 10Basic rate limit and personal allowance for tax years 2028-29 to 2030-311
Clause 11Charge and main rate for financial year 2027
Clause 12Standard small profits rate and fraction for financial year 2027
Clause 13Enterprise management incentives: thresholds and period for exercise12
Clause 14Enterprise investment scheme: increase in amounts and asset requirements10
Clause 15Venture capital trusts: rate of relief and amounts and asset requirements11
Clause 16CSOP schemes and EMI: PISCES shares
Clause 17Employee car and van ownership schemes
Clause 18Car or van made available on arm’s length terms
Clause 19CO2 emissions figure for certain cars with an electric range figure
Clause 20Employment income: miscellaneous exemptions
Clause 21Disallowing deduction from earnings for additional household expenses
Clause 22Payment for cancelled shifts etc.
Clause 23Location of duties of employment where duties not performed2
Clause 24Umbrella companies5
Clause 25Loan charge settlement scheme2
Clause 26Loan charge settlement scheme: inheritance tax
Clause 27Loan charge settlement scheme: supplementary1
Clause 28Main rate of writing-down allowances for expenditure on plant or machinery
Clause 29First-year allowance for main rate expenditure on plant or machinery
Clause 30Expenditure on zero-emission cars and electric vehicle charging points
Clause 31Payments for surrender of expenditure credits
Clause 32Transition from video games tax relief
Clause 33Special credit for visual effects
Clause 34R&D undertaken abroad: Chapter 2 relief only
Clause 35Restriction of relief on disposals to employee-ownership trusts
Clause 36Anti-avoidance: collective investment scheme reconstructions
Clause 37Anti-avoidance: company reconstructions
Clause 38Anti-avoidance: reconstructions involving transfer of business
Clause 39Incorporation relief: requirement to claim
Clause 40Non-residents: cell companies
Clause 41Non-residents: double taxation relief relating to collective investment vehicles
Clause 42Abolition of notional tax credit on distributions received by non-UK residents
Clause 43Non-resident, and previously non-domiciled individuals
Clause 44Trust protections etc: minor amendments and transitional protection
Clause 45PAYE for treaty non-residents etc.
Clause 46Unassessed transfer pricing profits
Clause 47Transfer pricing reform
Clause 48International controlled transactions
Clause 49Permanent establishments
Clause 50Pillar two
Clause 51Controlled foreign companies: interest on reversal of state aid recovery
Clause 52Offshore income gains
Clause 53Offshore income gains: savings
Clause 54Legacies to charities to be within scope of tax
Clause 55Approved charitable investments: purpose test
Clause 56Tainted charity donations: replacement of purpose test with outcome test
Clause 57Winter fuel payment charge
Clause 58Carried interest
Clause 59Pensions: abolition of the lifetime allowance charge
Clause 60Collective money purchase schemes and Master Trust schemes
Clause 61Corporate interest restriction: reporting companies
Clause 62Corporate interest restriction: capital expenditure and tax-EBITDA calculation2
Clause 63Avoidance schemes involving certain non-derecognition liabilities4
Clause 64Energy (oil and gas) profits levy: decommissioning relief agreements3
Part 2 · Inheritance tax
Clause 65Agricultural property relief and business property relief etc10
Clause 66Tax to be charged on certain pension interests3
Clause 67Liability for tax on pension interests14
Clause 68Withholding of benefits and payment of tax by pension scheme administrator
Clause 69Connected amendments to IHTA 1984
Clause 70Connected amendments to income tax rules
Clause 71Commencement of sections 66 to 70
Clause 72Rate bands etc for tax year 2030-31
Clause 73Relevant property: disapplication of exemptions from exit charges
Clause 74Relevant property: cap on charges for pre-30 October 2024 excluded property4
Clause 75Foreign diplomats etc: periods of UK residence to be disregarded
Clause 76Minor corrections
Clause 77Power to make provision about infected blood compensation payments1
Clause 78Scope of exemption for gifts to charities and registered clubs1
Clause 79Section 78: transitional protection for existing interests in possession2
Part 3 · Other existing taxes
Clause 80Zero-rating of leases of vehicles to recipients of disability benefits1
Clause 81Insurance premium tax relief limited to adapted vehicles
Clause 82Private hire vehicles or taxis
Clause 83Certain charitable donations not to be treated as supplies of goods
Clause 84Refunds of VAT to combined county authorities
Clause 85UK listing relief
Clause 86Rate of remote gaming duty2
Clause 87General betting duty on remote bets
Clause 88Abolition of bingo duty
Clause 89Rates of duty
Clause 90Rates of duty effective from 6pm on 26 November 2025
Clause 91Rates of duty effective from 1 October 2026
Clause 92Vehicle excise duty for light passenger or light goods vehicles etc
Clause 93Vehicle excise duty for rigid goods vehicles without trailers and tractive units
Clause 94Vehicle excise duty for rigid goods vehicles with trailers
Clause 95Vehicle excise duty for vehicles with exceptional loads etc
Clause 96Vehicle excise duty for haulage vehicles other than showman’s vehicles
Clause 97Vehicle excise duty: expensive car supplement
Clause 98Rates of HGV road user levy
Clause 99Rates of air passenger duty
Clause 100Rates of climate change levy
Clause 101Rates of landfill tax
Clause 102Rate of aggregates levy
Clause 103Aggregates levy: amendments relating to disapplication of levy to Scotland
Clause 104Rate of plastic packaging tax
Clause 105Chemical recycling: mass balance approach
Clause 106Pre-consumer plastic
Clause 107Sections 105 and 106: commencement2
Clause 108Rates of levy
Clause 109Amendment of customs tariff power
Clause 110Dumping and subsidisation investigations1
Clause 111Safeguarding investigations
Clause 112Customs facilities at approved wharves and other places
Clause 113Increases to rates of levy
Clause 114Removal of time limit to claim relief under section 106(3) of FA 2013
Part 4 · Vaping products duty
Clause 115Excise duty: charge
Clause 116Vaping products
Clause 117Production of vaping products
Clause 118Excise duty point and payment
Clause 119Administration
Clause 120Stamping of vaping products
Clause 121Issue and management of duty stamps
Clause 122Approved stamp holders
Clause 123United Kingdom representatives
Clause 124Forfeiture
Clause 125Dealing in unstamped vaping products
Clause 126Loss and misuse of duty stamps
Clause 127Failure to comply with this Part etc
Clause 128Forfeiture: civil penalties
Clause 129Dealing in duty stamps
Clause 130Dealing in unstamped vaping products
Clause 131Sales ban following conviction for unlawful use of premises
Clause 132Offences: penalties
Clause 133Forfeiture: offences
Clause 134Publication of information
Clause 135Information sharing
Clause 136Investigation and enforcement
Clause 137Regulations: further provision
Clause 138Regulations: procedure2
Clause 139Amendments of other enactments
Clause 140Interpretation
Clause 141Commencement and transitional provision
Part 5 · Carbon border adjustment mechanism
Clause 142Introduction to CBAM
Clause 143Charge to CBAM
Clause 144Importation
Clause 145Goods processed under a special customs procedure
Clause 146Person liable: the importer1
Clause 147Exemptions
Clause 148Embodied emissions
Clause 149Rate
Clause 150Carbon price relief
Clause 151Administration and enforcement
Clause 152Criminal offences
Clause 153Supplementary amendments
Clause 154Emissions: meaning etc
Clause 155Interpretation
Clause 156Power to make provision for linked emissions trading schemes
Clause 157Regulations and notices
Clause 158Commencement and transitory provision
Part 6 · Avoidance
Clause 159Prohibition of promotion of certain tax avoidance arrangements
Clause 160Meaning of promotion
Clause 161Procedure
Clause 162Civil penalties
Clause 163Criminal offence
Clause 164Criminal liability of responsible persons
Clause 165Interpretation and commencement
Clause 166Certification of promoters
Clause 167Promoter action notices
Clause 168Preliminary notices
Clause 169Disclosure of information by HMRC
Clause 170Appeal against a decision to issue a promoter action notice
Clause 171Civil penalties
Clause 172Publication
Clause 173Reporting to regulators etc
Clause 174Extension of time periods
Clause 175Reasonable excuse
Clause 176Interpretation
Clause 177Connected persons
Clause 178Anti-avoidance enactments
Clause 179Information notices: connected persons
Clause 180Information notices: third parties
Clause 181Information notices: unidentified connected persons
Clause 182Information notices: identification
Clause 183Information notices: financial institutions
Clause 184Content and requirements of notices
Clause 185Restriction on disclosure of notices
Clause 186Excepted information
Clause 187Tribunal approval of notices
Clause 188Withdrawal of notices
Clause 189Offence of failing to comply with a notice
Clause 190Offence of concealing information
Clause 191Criminal liability of responsible persons
Clause 192Criminal liability of responsible persons: no prosecution of recipient
Clause 193Imprisonment or a fine
Clause 194Penalty for failing to comply with a notice
Clause 195Penalty for concealing information
Clause 196Penalty for inaccurate information
Clause 197Penalty for disclosing a notice
Clause 198Penalty based on monies received
Clause 199Increased daily default penalty
Clause 200Extension of time periods
Clause 201Reasonable excuse
Clause 202Double jeopardy
Clause 203Assessment etc of penalties: application of Schedule 36 to FA 2008
Clause 204Appeals against notices
Clause 205Appeals against penalties
Clause 206Interpretation
Clause 207Application of provisions of TMA 1970
Clause 208Repeals
Clause 209Declaration in relation to privileged material
Clause 210Penalties for an incorrect declaration
Clause 211Penalties: procedure, appeals etc
Clause 212Publication following an incorrect declaration
Clause 213Time limits for publication
Clause 214Amendments to existing legislation: removal of privilege exemption
Clause 215Commencement
Clause 216Penalties for non-disclosure of tax avoidance schemes
Clause 217Removal of time limits on publication by HMRC
Clause 218Consequential amendments
Clause 219Commencement
Clause 220Construction industry scheme: amendments
Clause 221Construction industry scheme regulations: amendments
Clause 222Commencement
Part 7 · Tax advisers
Clause 223Prohibition against unregistered tax advisers interacting with HMRC
Clause 224Meaning of “tax adviser” and “client”
Clause 225Application for registration6
Clause 226Meaning of “relevant individual” and “officer”
Clause 227Registration conditions
Clause 228Registration conditions: interpretation
Clause 229Registration conditions: offences
Clause 230Registration of tax advisers etc
Clause 231Monitoring of registration conditions
Clause 232Suspension of registration
Clause 233Compliance notice
Clause 234Financial penalties for prohibited interaction with HMRC
Clause 235Financial penalties for prohibited interaction with HMRC: liability of relevant individuals
Clause 236Tax advisers: ineligibility orders
Clause 237Relevant individuals: ineligibility orders
Clause 238Requirement for tax adviser to notify clients of suspension or ineligibility orders
Clause 239Reasonable excuse
Clause 240Extension of period for making representations
Clause 241Assessment of financial penalties
Clause 242Time limits and treatment of financial penalties
Clause 243Double jeopardy
Clause 244Reviews and appeals
Clause 245Disclosure of information
Clause 246Power to publish information
Clause 247Power to amend Schedule 20 (exceptions)
Clause 248Interpretation of Chapter
Clause 249Commencement
Clause 250Conduct of tax advisers
Clause 251Power to publish information
Clause 252Power to publish information: change of circumstances
Clause 253Power to publish information: interpretation and commencement
Part 8 · Miscellaneous and final
Clause 254Fiscal mandate assessments prepared by the Office for Budget Responsibility
Clause 255Data-gathering
Clause 256Persons on whom digital reporting requirements may be imposed
Clause 257Exemptions from digital reporting requirements
Clause 258Returns to be delivered by electronic communications etc.
Clause 259Penalties: amendments consequential on section 258 etc1
Clause 260Powers relating to electronic communications: directions
Clause 261Power to require digital contact details
Clause 262Penalty points and late submission penalties (power to cancel etc)
Clause 263Assessments of late payment penalties etc.
Clause 264Penalties for failure to pay tax due on further appeal
Clause 265Failure to deliver company tax returns
Clause 266Clearances
Clause 267Binding effect
Clause 268Extension
Clause 269Modification
Clause 270Information
Clause 271Misrepresentation
Clause 272Commissioners notice
Clause 273Powers
Clause 274Interpretation
Clause 275Cryptoasset reporting: users and controlling persons resident in the UK
Clause 276International cryptoasset reporting framework: connected matters
Clause 277Stamp duty: piloting of digital service etc
Clause 278Oversight of HMRC tax enforcement functions in Northern Ireland
Clause 279Repeal of obsolete provision in FA 1925 concerning Dominion Governments
Clause 280Repeal of other obsolete provisions and correction of wrong cross-references
Clause 281Interpretation
Clause 282Short title
Schedule 1
Schedule 2
Schedule 314
Schedule 4
Schedule 5
Schedule 61
Schedule 71
Schedule 84
Schedule 9
Schedule 101
Schedule 116
Schedule 1286
Schedule 13
Schedule 14
Schedule 15
Schedule 16
Schedule 17
Schedule 18
Schedule 19
Schedule 20
Schedule 211
Schedule 22
Schedule 234

Proposed amendments

283 amendments across 40 provisions

New clauses & schedules 57

New Clause 1#10031296No decisionNew clause / schedule

Amendment text

To move the following Clause—
“Section 62: application in Northern Ireland

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: hoc25
Marshalled no.: NC1
Decision: The House has not considered this amendment.

Tabled againstAs introduced

New Clause 1#10032391No decisionNew clause / schedule

Amendment text

To move the following Clause—
“Report on the impact of section 15

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: hoc81
Marshalled no.: NC1
Decision: The House has not considered this amendment.

Tabled againstAs introduced

New Clause 1#10032702No decisionNew clause / schedule

Amendment text

To move the following Clause—
“Report on fairness and scope of the loan charge settlement opportunity

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: hoc146
Marshalled no.: NC1
Decision: The House has not considered this amendment.

Tabled againstAs amended in Public Bill Committee

New Clause 2#10032399No decisionNew clause / schedule

Amendment text

To move the following Clause—
“Report on the impact of section 28

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: hoc83
Marshalled no.: NC2
Decision: The House has not considered this amendment.

Tabled againstAs introduced

New Clause 2#10032704No decisionNew clause / schedule

Amendment text

To move the following Clause—
“Report on implementation customer service standards in relation to sections 253 to 258

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: hoc147
Marshalled no.: NC2
Decision: The House has not considered this amendment.

Tabled againstAs amended in Public Bill Committee

New Clause 3#10032430No decisionNew clause / schedule

Amendment text

To move the following Clause—
“Review of the impact of section 30

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: hoc84
Marshalled no.: NC3
Decision: The House has not considered this amendment.

Tabled againstAs introduced

New Clause 3#10032701No decisionNew clause / schedule

Amendment text

To move the following Clause—
“Report on winter fuel payment charge and related compliance and collection measures

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: hoc148
Marshalled no.: NC3
Decision: The House has not considered this amendment.

Tabled againstAs amended in Public Bill Committee

New Clause 4#10032389No decisionNew clause / schedule

Amendment text

To move the following Clause—
“Report on the impact of section 48 (international controlled transactions)

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: hoc91
Marshalled no.: NC4
Decision: The House has not considered this amendment.

Tabled againstAs introduced

New Clause 4#10033578No decisionNew clause / schedule

Amendment text

To move the following Clause—
“Implementing the prohibition of the promotion of certain tax avoidance arrangements

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: hoc151
Marshalled no.: NC4
Decision: The House has not considered this amendment.

Tabled againstAs amended in Public Bill Committee

New Clause 5#10032393No decisionNew clause / schedule

Amendment text

To move the following Clause—
“Pillar Two competitive safeguards and 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 stage
Type: AddClauseOrSchedule
Draft ref: hoc92
Marshalled no.: NC5
Decision: The House has not considered this amendment.

Tabled againstAs introduced

New Clause 5#10033792No decisionNew clause / schedule

Amendment text

To move the following Clause—
“Offshore income gains

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: opc99
Marshalled no.: NC5
Decision: The House has not considered this amendment.

Tabled againstAs amended in Public Bill Committee

New Clause 6#10032392No decisionNew clause / schedule

Amendment text

To move the following Clause—
“Report on legacies to charities

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: hoc93
Marshalled no.: NC6
Decision: The House has not considered this amendment.

Tabled againstAs introduced

New Clause 6#10033816No decisionNew clause / schedule

Amendment text

To move the following Clause—
“Offshore income gains: savings

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: opc100
Marshalled no.: NC6
Decision: The House has not considered this amendment.

Tabled againstAs amended in Public Bill Committee

New Clause 7#10032386No decisionNew clause / schedule

Amendment text

To move the following Clause—
“Report on charitable investments purpose test

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: hoc94
Marshalled no.: NC7
Decision: The House has not considered this amendment.

Tabled againstAs introduced

New Clause 7#10033834No decisionNew clause / schedule

Amendment text

To move the following Clause—
“Pensions: abolition of the lifetime allowance charge

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: opc59
Marshalled no.: NC7
Decision: The House has not considered this amendment.

Tabled againstAs amended in Public Bill Committee

New Clause 8#10032426No decisionNew clause / schedule

Amendment text

To move the following Clause—
“Report on tainted charity donations

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: hoc95
Marshalled no.: NC8
Decision: The House has not considered this amendment.

Tabled againstAs introduced

New Clause 8#10033855No decisionNew clause / schedule

Amendment text

To move the following Clause—
“Impact of section 84 (General betting duty charge on remote bets)

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: hoc152
Marshalled no.: NC8
Decision: The House has not considered this amendment.

Tabled againstAs amended in Public Bill Committee

New Clause 9#10032424No decisionNew clause / schedule

Amendment text

To move the following Clause—
“Review of outcome test

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: hoc96
Marshalled no.: NC9
Decision: The House has not considered this amendment.

Tabled againstAs introduced

New Clause 9#10033883No decisionNew clause / schedule

Amendment text

To move the following Clause—
“Impact of changes to gambling duties on the economy of Gibraltar

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: hoc153
Marshalled no.: NC9
Decision: The House has not considered this amendment.

Tabled againstAs amended in Public Bill Committee

New Clause 10#10032427No decisionNew clause / schedule

Amendment text

To move the following Clause—
“Review of uprating of Winter Fuel Payment charge cap

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: hoc97
Marshalled no.: NC10
Decision: The House has not considered this amendment.

Tabled againstAs introduced

New Clause 10#10033856No decisionNew clause / schedule

Amendment text

To move the following Clause—
“Review of operation of the carbon border adjustment mechanism

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: hoc183
Marshalled no.: NC10
Decision: The House has not considered this amendment.

Tabled againstAs amended in Public Bill Committee

New Clause 11#10032410No decisionNew clause / schedule

Amendment text

To move the following Clause—
“Impact assessment on carried interest reforms

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: hoc98
Marshalled no.: NC11
Decision: The House has not considered this amendment.

Tabled againstAs introduced

New Clause 11#10033968No decisionNew clause / schedule

Amendment text

To move the following Clause—
“Uprating of allowance amounts for agricultural property

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: hoc197
Marshalled no.: NC11
Decision: The House has not considered this amendment.

Tabled againstAs amended in Public Bill Committee

New Clause 12#10032413No decisionNew clause / schedule

Amendment text

To move the following Clause—
“Report on decommissioning relief agreements

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: hoc99
Marshalled no.: NC12
Decision: The House has not considered this amendment.

Tabled againstAs introduced

New Clause 12#10033982No decisionNew clause / schedule

Amendment text

To move the following Clause—
“Review of anti-forestalling provisions relating to Agricultural Property Relief

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: hoc199
Marshalled no.: NC12
Decision: The House has not considered this amendment.

Tabled againstAs amended in Public Bill Committee

New Clause 13#10032421No decisionNew clause / schedule

Amendment text

To move the following Clause—
“Report on gifts exemption

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: hoc100
Marshalled no.: NC13
Decision: The House has not considered this amendment.

Tabled againstAs introduced

New Clause 13#10033985No decisionNew clause / schedule

Amendment text

To move the following Clause—
“Review of impact of Act on complexity of the tax system and administrative burdens

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: hoc231
Marshalled no.: NC13
Decision: The House has not considered this amendment.

Tabled againstAs amended in Public Bill Committee

New Clause 14#10032428No decisionNew clause / schedule

Amendment text

To move the following Clause—
“Report on VAT for private hire and taxi 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: hoc102
Marshalled no.: NC14
Decision: The House has not considered this amendment.

Tabled againstAs introduced

New Clause 14#10033990No decisionNew clause / schedule

Amendment text

To move the following Clause—
“Review of impact on unemployment and youth employment

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: hoc232
Marshalled no.: NC14
Decision: The House has not considered this amendment.

Tabled againstAs amended in Public Bill Committee

New Clause 15#10032433No decisionNew clause / schedule

Amendment text

To move the following Clause—
“Review of extension of three-year period for UK listing relief

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: hoc103
Marshalled no.: NC15
Decision: The House has not considered this amendment.

Tabled againstAs introduced

New Clause 15#10034003No decisionNew clause / schedule

Amendment text

To move the following Clause—
“Notification of taxpayers affected by frozen thresholds

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: hoc233
Marshalled no.: NC15
Decision: The House has not considered this amendment.

Tabled againstAs amended in Public Bill Committee

New Clause 16#10032420No decisionNew clause / schedule

Amendment text

To move the following Clause—
“Review of effects of section 88 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: hoc104
Marshalled no.: NC16
Decision: The House has not considered this amendment.

Tabled againstAs introduced

New Clause 16#10033992No 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: hoc234
Marshalled no.: NC16
Decision: The House has not considered this amendment.

Tabled againstAs amended in Public Bill Committee

New Clause 17#10032406No decisionNew clause / schedule

Amendment text

To move the following Clause—
“Statement on increases to vehicle excise duty for cars and light goods 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: hoc105
Marshalled no.: NC17
Decision: The House has not considered this amendment.

Tabled againstAs introduced

New Clause 17#10033989No decisionNew clause / schedule

Amendment text

To move the following Clause—
“Report on impact of sections 9, 10 and 69

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: hoc235
Marshalled no.: NC17
Decision: The House has not considered this amendment.

Tabled againstAs amended in Public Bill Committee

New Clause 18#10032417No decisionNew clause / schedule

Amendment text

To move the following Clause—
“Statements on HGV Vehicle Excise Duty 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: hoc106
Marshalled no.: NC18
Decision: The House has not considered this amendment.

Tabled againstAs introduced

New Clause 18#10033987No decisionNew clause / schedule

Amendment text

To move the following Clause—
“Review of the effect of sections 63 to 68

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: hoc236
Marshalled no.: NC18
Decision: The House has not considered this amendment.

Tabled againstAs amended in Public Bill Committee

New Clause 19#10032416No decisionNew clause / schedule

Amendment text

To move the following Clause—
“Report on expensive car supplement

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: hoc107
Marshalled no.: NC19
Decision: The House has not considered this amendment.

Tabled againstAs introduced

New Clause 19#10033988No decisionNew clause / schedule

Amendment text

To move the following Clause—
“Administration of inherited pension pots

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: hoc237
Marshalled no.: NC19
Decision: The House has not considered this amendment.

Tabled againstAs amended in Public Bill Committee

New Clause 20#10032415No decisionNew 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: hoc108
Marshalled no.: NC20
Decision: The House has not considered this amendment.

Tabled againstAs introduced

New Clause 20#10033986No decisionNew clause / schedule

Amendment text

To move the following Clause—
“Review of cumulative impact on the hospitality 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: Report stage
Type: AddClauseOrSchedule
Draft ref: hoc239
Marshalled no.: NC20
Decision: The House has not considered this amendment.

Tabled againstAs amended in Public Bill Committee

New Clause 21#10032414No decisionNew clause / schedule

Amendment text

To move the following Clause—
“Report on Climate Change Levy rates

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: hoc109
Marshalled no.: NC21
Decision: The House has not considered this amendment.

Tabled againstAs introduced

New Clause 22#10032412No decisionNew clause / schedule

Amendment text

To move the following Clause—
“Review of landfill tax changes

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: hoc110
Marshalled no.: NC22
Decision: The House has not considered this amendment.

Tabled againstAs introduced

New Clause 23#10032429No decisionNew clause / schedule

Amendment text

To move the following Clause—
“Report on aggregates levy 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 stage
Type: AddClauseOrSchedule
Draft ref: hoc111
Marshalled no.: NC23
Decision: The House has not considered this amendment.

Tabled againstAs introduced

New Clause 24#10032411No decisionNew clause / schedule

Amendment text

To move the following Clause—
“Report on impact of section 13 (Enterprise management incentives: thresholds and period for exercise)

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: hoc112
Marshalled no.: NC24
Decision: The House has not considered this amendment.

Tabled againstAs introduced

New Clause 25#10032405No decisionNew clause / schedule

Amendment text

To move the following Clause—
“Report on fairness and scope of the loan charge settlement opportunity

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: hoc116
Marshalled no.: NC25
Decision: The House has not considered this amendment.

Tabled againstAs introduced

New Clause 26#10032404No decisionNew clause / schedule

Amendment text

To move the following Clause—
“Report on the treatment of disguised remuneration arrangements outside the loan charge years

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: hoc117
Marshalled no.: NC26
Decision: The House has not considered this amendment.

Tabled againstAs introduced

New Clause 27#10032402No decisionNew clause / schedule

Amendment text

To move the following Clause—
“Report on winter fuel payment charge and related compliance and collection measures

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: hoc118
Marshalled no.: NC27
Decision: The House has not considered this amendment.

Tabled againstAs introduced

New Clause 28#10032419No decisionNew clause / schedule

Amendment text

To move the following Clause—
“Implementation of section 35 (Restriction of relief on disposals to employee-ownership trusts

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: hoc119
Marshalled no.: NC28
Decision: The House has not considered this amendment.

Tabled againstAs introduced

New Clause 29#10032423No decisionNew clause / schedule

Amendment text

To move the following Clause—
“Report on the impact of section 35

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: hoc120
Marshalled no.: NC29
Decision: The House has not considered this amendment.

Tabled againstAs introduced

New Clause 30#10032450No decision★ StarredNew clause / schedule

Amendment text

To move the following Clause—
“Air passenger duty on boarding passes

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: hoc126
Marshalled no.: NC30
Decision: The House has not considered this amendment.

Tabled againstAs introduced

New Clause 31#10032451No decisionNew clause / schedule

Amendment text

To move the following Clause—
“Review of effects of sections 87 and 88 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: hoc127
Marshalled no.: NC31
Decision: The House has not considered this amendment.

Tabled againstAs introduced

New Clause 32#10032483No decisionNew clause / schedule

Amendment text

To move the following Clause—
“Air passenger duty change on boarding passes

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: hoc130
Marshalled no.: NC32
Decision: The House has not considered this amendment.

Tabled againstAs introduced

New Clause 33#10032539No decisionNew clause / schedule

Amendment text

To move the following Clause—
“Review of effects of the Act on 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: hoc131
Marshalled no.: NC33
Decision: The House has not considered this amendment.

Tabled againstAs introduced

New Clause 34#10032540No 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: Committee stage
Type: AddClauseOrSchedule
Draft ref: hoc132
Marshalled no.: NC34
Decision: The House has not considered this amendment.

Tabled againstAs introduced

New Clause 35#10032538No decisionNew 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: hoc133
Marshalled no.: NC35
Decision: The House has not considered this amendment.

Tabled againstAs introduced

New Clause 36#10032537No decisionNew clause / schedule

Amendment text

To move the following Clause—
“Review of the effects of this Act on the administrative burden on 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: hoc134
Marshalled no.: NC36
Decision: The House has not considered this amendment.

Tabled againstAs introduced

Clause 4 1

Amendment 1#10032657No decisionRemoves provision

Amendment text

Page 2, line 7, leave out Clause 4

Stage: Report stage
Type: DeleteClauseOrSchedule
Clause: 4
Page: 2
Line: 7
Draft ref: hoc137
Marshalled no.: 1
Decision: The House has not considered this amendment.

Tabled againstAs amended in Public Bill Committee· Clause 4

Clause 5 1

Amendment 2#10032664No decisionRemoves provision

Amendment text

Page 2, line 16, leave out Clause 5

Stage: Report stage
Type: DeleteClauseOrSchedule
Clause: 5
Page: 2
Line: 16
Draft ref: hoc138
Marshalled no.: 2
Decision: The House has not considered this amendment.

Tabled againstAs amended in Public Bill Committee· Clause 5

Clause 6 1

Amendment 3#10032663No decisionRemoves provision

Amendment text

Page 2, line 21, leave out Clause 6

Stage: Report stage
Type: DeleteClauseOrSchedule
Clause: 6
Page: 2
Line: 21
Draft ref: hoc139
Marshalled no.: 3
Decision: The House has not considered this amendment.

Tabled againstAs amended in Public Bill Committee· Clause 6

Clause 7 1

Amendment 4#10032661No decisionRemoves provision

Amendment text

Page 4, line 31, leave out Clause 7

Stage: Report stage
Type: DeleteClauseOrSchedule
Clause: 7
Page: 4
Line: 31
Draft ref: hoc140
Marshalled no.: 4
Decision: The House has not considered this amendment.

Tabled againstAs amended in Public Bill Committee· Clause 7

Clause 10 1

Amendment 5#10032660No decisionRemoves provision

Amendment text

Page 5, line 20, leave out Clause 10

Stage: Report stage
Type: DeleteClauseOrSchedule
Clause: 10
Page: 5
Line: 20
Draft ref: hoc141
Marshalled no.: 5
Decision: The House has not considered this amendment.

Tabled againstAs amended in Public Bill Committee· Clause 10

Clause 13 12

Amendment 37#10032387AgreedAmends text

Amendment text

Clause 13, page 7, line 37, at end insert—
“( ) In section 169I(7D)(b) of TCGA 1992 (material disposal of business assets)—

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
Clause: 13
Page: 7
Line: 37
Draft ref: opc67
Marshalled no.: 37
Decision: This amendment was agreed to.

Tabled againstAs introduced· Clause 13

Amendment 38#10032388AgreedAmends text

Amendment text

Clause 13, page 7, line 38, for “(7)” substitute “(8)”

Stage: Committee stage
Type: EditBillBody
Clause: 13
Page: 7
Line: 38
Draft ref: opc68
Marshalled no.: 38
Decision: This amendment was agreed to.

Tabled againstAs introduced· Clause 13

Amendment 112#10033967No decisionRemoves provision

Amendment text

Clause 13, page 6, line 13, leave out from “means—” to “fifteenth” on line 16

Stage: Report stage
Type: DeleteClauseOrSchedule
Clause: 13
Page: 6
Line: 13
Draft ref: hoc203
Marshalled no.: 112
Decision: The House has not considered this amendment.

Tabled againstAs amended in Public Bill Committee· Clause 13

Amendment 113#10033970No decisionAmends text

Amendment text

Clause 13, page 6, line 20, leave out from “(1)” to end of line 23 and insert “for “£3 million” substitute “£6 million””

Stage: Report stage
Type: EditBillBody
Clause: 13
Page: 6
Line: 20
Draft ref: hoc204
Marshalled no.: 113
Decision: The House has not considered this amendment.

Tabled againstAs amended in Public Bill Committee· Clause 13

Amendment 114#10034006No decisionRemoves provision

Amendment text

Clause 13, page 6, line 27, leave out subsection (3)(d)

Stage: Report stage
Type: DeleteClauseOrSchedule
Clause: 13
Page: 6
Line: 27
Draft ref: hoc205
Marshalled no.: 114
Decision: The House has not considered this amendment.

Tabled againstAs amended in Public Bill Committee· Clause 13

Amendment 115#10033966No decisionAmends text

Amendment text

Clause 13, page 7, line 1, leave out from “(1)” to end of line 4 and insert “for “£30 million” substitute “£120 million””

Stage: Report stage
Type: EditBillBody
Clause: 13
Page: 7
Line: 1
Draft ref: hoc206
Marshalled no.: 115
Decision: The House has not considered this amendment.

Tabled againstAs amended in Public Bill Committee· Clause 13

Amendment 116#10033969No decisionAmends text

Amendment text

Clause 13, page 7, line 5, leave out from “(2)” to end of line 13 and insert “for “£30 million” substitute “£120 million””

Stage: Report stage
Type: EditBillBody
Clause: 13
Page: 7
Line: 5
Draft ref: hoc207
Marshalled no.: 116
Decision: The House has not considered this amendment.

Tabled againstAs amended in Public Bill Committee· Clause 13

Amendment 117#10034007No decisionAmends text

Amendment text

Clause 13, page 7, line 10, leave out from “(1)” to end of line 13 and insert “for “250” substitute “500””

Stage: Report stage
Type: EditBillBody
Clause: 13
Page: 7
Line: 10
Draft ref: hoc208
Marshalled no.: 117
Decision: The House has not considered this amendment.

Tabled againstAs amended in Public Bill Committee· Clause 13

Amendment 118#10034005No decisionAmends text

Amendment text

Clause 13, page 7, line 14, leave out from “(2)” to end of line 15 and insert “for “250” substitute “500””

Stage: Report stage
Type: EditBillBody
Clause: 13
Page: 7
Line: 14
Draft ref: hoc209
Marshalled no.: 118
Decision: The House has not considered this amendment.

Tabled againstAs amended in Public Bill Committee· Clause 13

Amendment 119#10034004No decisionRemoves provision

Amendment text

Clause 13, page 7, line 25, leave out from “15 years” to end of line 27

Stage: Report stage
Type: DeleteClauseOrSchedule
Clause: 13
Page: 7
Line: 25
Draft ref: hoc210
Marshalled no.: 119
Decision: The House has not considered this amendment.

Tabled againstAs amended in Public Bill Committee· Clause 13

Amendment 120#10034002No decisionRemoves provision

Amendment text

Clause 13, page 7, line 28, leave out subsection (7)

Stage: Report stage
Type: DeleteClauseOrSchedule
Clause: 13
Page: 7
Line: 28
Draft ref: hoc211
Marshalled no.: 120
Decision: The House has not considered this amendment.

Tabled againstAs amended in Public Bill Committee· Clause 13

Amendment 121#10034001No decisionRemoves provision

Amendment text

Clause 13, page 8, line 28, leave out sub-paragraph (4)

Stage: Report stage
Type: DeleteClauseOrSchedule
Clause: 13
Page: 8
Line: 28
Draft ref: hoc212
Marshalled no.: 121
Decision: The House has not considered this amendment.

Tabled againstAs amended in Public Bill Committee· Clause 13

Clause 14 10

Amendment 122#10033974No decisionAmends text

Amendment text

Clause 14, page 8, line 36, leave out from “(5A))” to “, and” in line 38 and insert “, £20 million”

Stage: Report stage
Type: EditBillBody
Clause: 14
Page: 8
Line: 36
Draft ref: hoc213
Marshalled no.: 122
Decision: The House has not considered this amendment.

Tabled againstAs amended in Public Bill Committee· Clause 14

Amendment 123#10033976No decisionAmends text

Amendment text

Clause 14, page 8, line 40, leave out from “company” to end of line 1 on page 9, and insert “, £10 million.”

Stage: Report stage
Type: EditBillBody
Clause: 14
Page: 8
Line: 40
Draft ref: hoc214
Marshalled no.: 123
Decision: The House has not considered this amendment.

Tabled againstAs amended in Public Bill Committee· Clause 14

Amendment 124#10033977No decisionAmends text

Amendment text

Clause 14, page 9, line 5, leave out from “section 252A)” to “, and” in line 7, and insert “, £40 million”

Stage: Report stage
Type: EditBillBody
Clause: 14
Page: 9
Line: 5
Draft ref: hoc215
Marshalled no.: 124
Decision: The House has not considered this amendment.

Tabled againstAs amended in Public Bill Committee· Clause 14

Amendment 125#10033991No decisionAmends text

Amendment text

Clause 14, page 9, line 10, leave out from “company” to end of line 11 and insert “, £24 million.”

Stage: Report stage
Type: EditBillBody
Clause: 14
Page: 9
Line: 10
Draft ref: hoc216
Marshalled no.: 125
Decision: The House has not considered this amendment.

Tabled againstAs amended in Public Bill Committee· Clause 14

Amendment 126#10033978No decisionAmends text

Amendment text

Clause 14, page 9, line 15, leave out from “section 252A)” to “, and” in line 17 and insert “, £40 million”

Stage: Report stage
Type: EditBillBody
Clause: 14
Page: 9
Line: 15
Draft ref: hoc217
Marshalled no.: 126
Decision: The House has not considered this amendment.

Tabled againstAs amended in Public Bill Committee· Clause 14

Amendment 127#10033979No decisionAmends text

Amendment text

Clause 14, page 9, line 19, leave out from “company” to end of line 21 and insert “, £24 million.”

Stage: Report stage
Type: EditBillBody
Clause: 14
Page: 9
Line: 19
Draft ref: hoc218
Marshalled no.: 127
Decision: The House has not considered this amendment.

Tabled againstAs amended in Public Bill Committee· Clause 14

Amendment 128#10033980No decisionRemoves provision

Amendment text

Clause 14, page 9, line 24, leave out sub-paragraph (b)

Stage: Report stage
Type: DeleteClauseOrSchedule
Clause: 14
Page: 9
Line: 24
Draft ref: hoc219
Marshalled no.: 128
Decision: The House has not considered this amendment.

Tabled againstAs amended in Public Bill Committee· Clause 14

Amendment 129#10033981No decisionRemoves provision

Amendment text

Clause 14, page 9, line 38, leave out “that is not a specified Northern Ireland company”

Stage: Report stage
Type: DeleteClauseOrSchedule
Clause: 14
Page: 9
Line: 38
Draft ref: hoc220
Marshalled no.: 129
Decision: The House has not considered this amendment.

Tabled againstAs amended in Public Bill Committee· Clause 14

Amendment 130#10033983No decisionRemoves provision

Amendment text

Clause 14, page 10, line 4, leave out “that is not a specified Northern Ireland company”

Stage: Report stage
Type: DeleteClauseOrSchedule
Clause: 14
Page: 10
Line: 4
Draft ref: hoc221
Marshalled no.: 130
Decision: The House has not considered this amendment.

Tabled againstAs amended in Public Bill Committee· Clause 14

Amendment 131#10034000No decisionAmends text

Amendment text

Clause 14, page 10, line 10, leave out leave out subsections (6) and (7) and insert—
“(6) In section 186 (the gross assets requirement)—

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: 14
Page: 10
Line: 10
Draft ref: hoc222
Marshalled no.: 131
Decision: The House has not considered this amendment.

Tabled againstAs amended in Public Bill Committee· Clause 14

Clause 15 11

Amendment 3#10032317AgreedAmends text

Amendment text

Clause 15, page 10, line 26, after “the” insert “relevant”

Stage: Committee stage
Type: EditBillBody
Clause: 15
Page: 10
Line: 26
Draft ref: opc38
Marshalled no.: 3
Decision: This amendment was agreed to.

Tabled againstAs introduced· Clause 15

Amendment 4#10032321AgreedAmends text

Amendment text

Clause 15, page 10, line 30, after “the” insert “relevant”

Stage: Committee stage
Type: EditBillBody
Clause: 15
Page: 10
Line: 30
Draft ref: opc39
Marshalled no.: 4
Decision: This amendment was agreed to.

Tabled againstAs introduced· Clause 15

Amendment 29#10032431Negatived on divisionRemoves provision

Amendment text

Clause 15, page 10, line 23, leave out subsection (2)

Stage: Committee stage
Type: DeleteClauseOrSchedule
Clause: 15
Page: 10
Line: 23
Draft ref: hoc82
Marshalled no.: 29
Decision: This amendment was debated and rejected, following a vote.

Tabled againstAs introduced· Clause 15

Amendment 132#10033998No decisionAmends text

Amendment text

Clause 15, page 10, line 30, leave out from “(6A))” to “, and” in line 32 and insert “, £20 million”

Stage: Report stage
Type: EditBillBody
Clause: 15
Page: 10
Line: 30
Draft ref: hoc223
Marshalled no.: 132
Decision: The House has not considered this amendment.

Tabled againstAs amended in Public Bill Committee· Clause 15

Amendment 133#10033999No decisionAmends text

Amendment text

Clause 15, page 10, line 34, leave out from “company” to end of line 36 and insert “, £10 million.”

Stage: Report stage
Type: EditBillBody
Clause: 15
Page: 10
Line: 34
Draft ref: hoc224
Marshalled no.: 133
Decision: The House has not considered this amendment.

Tabled againstAs amended in Public Bill Committee· Clause 15

Amendment 134#10033996No decisionAmends text

Amendment text

Clause 15, page 11, line 4, leave out from “section 331A)” to “, and” in line 6 and insert “, £40 million”

Stage: Report stage
Type: EditBillBody
Clause: 15
Page: 11
Line: 4
Draft ref: hoc225
Marshalled no.: 134
Decision: The House has not considered this amendment.

Tabled againstAs amended in Public Bill Committee· Clause 15

Amendment 135#10033997No decisionAmends text

Amendment text

Clause 15, page 11, line 8, leave out from “company” to end of line 10 and insert “, £24 million.”

Stage: Report stage
Type: EditBillBody
Clause: 15
Page: 11
Line: 8
Draft ref: hoc226
Marshalled no.: 135
Decision: The House has not considered this amendment.

Tabled againstAs amended in Public Bill Committee· Clause 15

Amendment 136#10033993No decisionAmends text

Amendment text

Clause 15, page 11, line 14, leave out from “section 331A)” to “, and” in line 16 and insert “, £40 million;”

Stage: Report stage
Type: EditBillBody
Clause: 15
Page: 11
Line: 14
Draft ref: hoc227
Marshalled no.: 136
Decision: The House has not considered this amendment.

Tabled againstAs amended in Public Bill Committee· Clause 15

Amendment 137#10033995No decisionAmends text

Amendment text

Clause 15, page 11, line 18, leave out from “company” to end of line 20 and insert “, £24 million.”

Stage: Report stage
Type: EditBillBody
Clause: 15
Page: 11
Line: 18
Draft ref: hoc228
Marshalled no.: 137
Decision: The House has not considered this amendment.

Tabled againstAs amended in Public Bill Committee· Clause 15

Amendment 138#10033994No decisionRemoves provision

Amendment text

Clause 15, page 11, line 23, leave out subsection (6)(b)

Stage: Report stage
Type: DeleteClauseOrSchedule
Clause: 15
Page: 11
Line: 23
Draft ref: hoc229
Marshalled no.: 138
Decision: The House has not considered this amendment.

Tabled againstAs amended in Public Bill Committee· Clause 15

Amendment 139#10033984No decisionAmends text

Amendment text

Clause 15, page 11, line 34, leave out leave out subsections (7) and (8) and insert—
“(6) In section 297 (the gross assets requirement)—

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: 15
Page: 11
Line: 34
Draft ref: hoc230
Marshalled no.: 139
Decision: The House has not considered this amendment.

Tabled againstAs amended in Public Bill Committee· Clause 15

Clause 23 2

Amendment 12#10033782No decisionAmends text

Amendment text

Clause 23, page 22, line 34, after “are” insert “, for the purposes of Chapter 4 or 5 of Part 2 of ITEPA 2003”

Stage: Report stage
Type: EditBillBody
Clause: 23
Page: 22
Line: 34
Draft ref: opc94
Marshalled no.: 12
Decision: The House has not considered this amendment.

Tabled againstAs amended in Public Bill Committee· Clause 23

Amendment 13#10033786No decisionAmends text

Amendment text

Clause 23, page 22, line 36, leave out “paid” and insert “treated as received”

Stage: Report stage
Type: EditBillBody
Clause: 23
Page: 22
Line: 36
Draft ref: opc90
Marshalled no.: 13
Decision: The House has not considered this amendment.

Tabled againstAs amended in Public Bill Committee· Clause 23

Clause 24 5

Amendment 5#10032332AgreedAmends text

Amendment text

Clause 24, page 28, line 25, at end insert—
“61Z2 Disclosures to liable persons

Stage: Committee stage
Type: EditBillBody
Clause: 24
Page: 28
Line: 25
Draft ref: opc58
Marshalled no.: 5
Decision: This amendment was agreed to.

Tabled againstAs introduced· Clause 24

Amendment 6#10032337AgreedAmends text

Amendment text

Clause 24, page 29, line 31, leave out “a “relevant party” for the purposes” and insert “jointly and severally liable to pay an amount as a result”

Stage: Committee stage
Type: EditBillBody
Clause: 24
Page: 29
Line: 31
Draft ref: opc52
Marshalled no.: 6
Decision: This amendment was agreed to.

Tabled againstAs introduced· Clause 24

Amendment 7#10032335AgreedAmends text

Amendment text

Clause 24, page 29, line 32, leave out from “ITEPA” to end of line 33 and insert “(umbrella companies)—”

Stage: Committee stage
Type: EditBillBody
Clause: 24
Page: 29
Line: 32
Draft ref: opc54
Marshalled no.: 7
Decision: This amendment was agreed to.

Tabled againstAs introduced· Clause 24

Amendment 8#10032336AgreedAmends text

Amendment text

Clause 24, page 29, line 34, leave out from first “to” to “as” in line 35 and insert “that amount”

Stage: Committee stage
Type: EditBillBody
Clause: 24
Page: 29
Line: 34
Draft ref: opc53
Marshalled no.: 8
Decision: This amendment was agreed to.

Tabled againstAs introduced· Clause 24

Amendment 14#10033800No decisionAmends text

Amendment text

Clause 24, page 26, line 10, leave out from “of” to end of line 13 and insert “services having been provided to the individual in connection with finding the client with a view to the individual personally providing services to the client—
(i) by the purported umbrella company, or

Stage: Report stage
Type: EditBillBody
Clause: 24
Page: 26
Line: 10
Draft ref: opc105
Marshalled no.: 14
Decision: The House has not considered this amendment.

Tabled againstAs amended in Public Bill Committee· Clause 24

Clause 25 2

Amendment 9#10032327AgreedAmends text

Amendment text

Clause 25, page 30, line 21, at end insert “, or
(ii) a director or shadow director of such a person.”

Stage: Committee stage
Type: EditBillBody
Clause: 25
Page: 30
Line: 21
Draft ref: opc35
Marshalled no.: 9
Decision: This amendment was agreed to.

Tabled againstAs introduced· Clause 25

Amendment 10#10032339AgreedAmends text

Amendment text

Clause 25, page 32, line 12, at end insert—
““shadow director” has the meaning given by section 251 of the Companies Act 2006.”

Stage: Committee stage
Type: EditBillBody
Clause: 25
Page: 32
Line: 12
Draft ref: opc36
Marshalled no.: 10
Decision: This amendment was agreed to.

Tabled againstAs introduced· Clause 25

Clause 27 1

Amendment 11#10032322AgreedAmends text

Amendment text

Clause 27, page 33, line 15, at end insert—
“(da) adapting provision made under section 25(6), in cases where a settlement offer is made to a person who is not an individual, about the calculation of settlement amounts (including provision for the calculation to be different to what is required by section 25(6));”

Stage: Committee stage
Type: EditBillBody
Clause: 27
Page: 33
Line: 15
Draft ref: opc55
Marshalled no.: 11
Decision: This amendment was agreed to.

Tabled againstAs introduced· Clause 27

Clause 62 2

Amendment 1#10030809No decisionRemoves provision

Amendment text

Page 77, line 4, leave out Clause 62

Stage: Committee of the whole House
Type: DeleteClauseOrSchedule
Clause: 62
Page: 77
Line: 4
Draft ref: hoc1
Marshalled no.: 1
Decision: The House has not considered this amendment.

Tabled againstAs introduced· Clause 62

Amendment 6#10032662No decisionRemoves provision

Amendment text

Page 78, line 4, leave out Clause 62

Stage: Report stage
Type: DeleteClauseOrSchedule
Clause: 62
Page: 78
Line: 4
Draft ref: hoc142
Marshalled no.: 6
Decision: The House has not considered this amendment.

Tabled againstAs amended in Public Bill Committee· Clause 62

Clause 63 4

Amendment 7#10032659No decisionRemoves provision

Amendment text

Page 78, line 11, leave out Clause 63

Stage: Report stage
Type: DeleteClauseOrSchedule
Clause: 63
Page: 78
Line: 11
Draft ref: hoc143
Marshalled no.: 7
Decision: The House has not considered this amendment.

Tabled againstAs amended in Public Bill Committee· Clause 63

Amendment 15#10033784No decisionAmends text

Amendment text

Clause 63, page 79, line 25, at end insert—
“(4A) For the purposes of section 6 (excluded property), notional pension property in relation to a pension scheme is regarded as situated in the country or territory in which the scheme is established.”

Stage: Report stage
Type: EditBillBody
Clause: 63
Page: 79
Line: 25
Draft ref: opc93
Marshalled no.: 15
Decision: The House has not considered this amendment.

Tabled againstAs amended in Public Bill Committee· Clause 63

Amendment 16#10033821No decisionRemoves provision

Amendment text

Clause 63, page 79, line 42, leave out “is an active member of the scheme, and”

Stage: Report stage
Type: DeleteClauseOrSchedule
Clause: 63
Page: 79
Line: 42
Draft ref: opc72
Marshalled no.: 16
Decision: The House has not considered this amendment.

Tabled againstAs amended in Public Bill Committee· Clause 63

Amendment 17#10033805No decisionRemoves provision

Amendment text

Clause 63, page 80, leave out line 19

Stage: Report stage
Type: DeleteClauseOrSchedule
Clause: 63
Page: 80
Line: 19
Draft ref: opc73
Marshalled no.: 17
Decision: The House has not considered this amendment.

Tabled againstAs amended in Public Bill Committee· Clause 63

Clause 64 3

Amendment 18#10033826No decisionAmends text

Amendment text

Clause 64, page 81, line 8, after “benefit” insert “, or an exempt benefit,”

Stage: Report stage
Type: EditBillBody
Clause: 64
Page: 81
Line: 8
Draft ref: opc117
Marshalled no.: 18
Decision: The House has not considered this amendment.

Tabled againstAs amended in Public Bill Committee· Clause 64

Amendment 19#10033783No decisionAmends text

Amendment text

Clause 64, page 81, line 10, leave out from “a benefit” to end of line 11 and insert “on the deceased’s death, other than an excluded benefit or an exempt benefit.”

Stage: Report stage
Type: EditBillBody
Clause: 64
Page: 81
Line: 10
Draft ref: opc103
Marshalled no.: 19
Decision: The House has not considered this amendment.

Tabled againstAs amended in Public Bill Committee· Clause 64

Amendment 20#10033829No decisionAmends text

Amendment text

Clause 64, page 81, line 37, at end insert—
“(7) In this Act “exempt benefit”, in relation to a pension scheme and a deceased member of the scheme, means a benefit paid under the scheme if and so far as the payment renders the transfer of value made on the deceased’s death an exempt transfer.

Stage: Report stage
Type: EditBillBody
Clause: 64
Page: 81
Line: 37
Draft ref: opc118
Marshalled no.: 20
Decision: The House has not considered this amendment.

Tabled againstAs amended in Public Bill Committee· Clause 64

Clause 65 10

Amendment 21#10033820No decisionRemoves provision

Amendment text

Clause 65, page 82, line 28, leave out “under this section (a “withholding notice”)”

Stage: Report stage
Type: DeleteClauseOrSchedule
Clause: 65
Page: 82
Line: 28
Draft ref: opc85
Marshalled no.: 21
Decision: The House has not considered this amendment.

Tabled againstAs amended in Public Bill Committee· Clause 65

Amendment 22#10033812No decisionAmends text

Amendment text

Clause 65, page 82, line 31, at end insert—
“(1A) A prospective personal representative of a deceased person may give a notice to the scheme administrator of a registered pension scheme if they have reason to believe that, on becoming a personal representative, they would be, or might be, liable for tax attributable to notional pension property of the deceased in relation to the scheme.

Stage: Report stage
Type: EditBillBody
Clause: 65
Page: 82
Line: 31
Draft ref: opc86
Marshalled no.: 22
Decision: The House has not considered this amendment.

Tabled againstAs amended in Public Bill Committee· Clause 65

Amendment 23#10033823No decisionAmends text

Amendment text

Clause 65, page 82, line 33, leave out from “scheme” to end of line 35 and insert “to a person (“P”) if—
(a) the total amount of benefits previously paid under the scheme to P on the deceased’s death exceeds 50% of P’s benefit entitlement, or

Stage: Report stage
Type: EditBillBody
Clause: 65
Page: 82
Line: 33
Draft ref: opc96
Marshalled no.: 23
Decision: The House has not considered this amendment.

Tabled againstAs amended in Public Bill Committee· Clause 65

Amendment 24#10033785No decisionAmends text

Amendment text

Clause 65, page 83, line 1, leave out from “benefit” to end of line 3 and insert “or an exempt benefit”

Stage: Report stage
Type: EditBillBody
Clause: 65
Page: 83
Line: 1
Draft ref: opc91
Marshalled no.: 24
Decision: The House has not considered this amendment.

Tabled againstAs amended in Public Bill Committee· Clause 65

Amendment 25#10033822No decisionAmends text

Amendment text

Clause 65, page 83, line 6, leave out from “by” to end and insert “—
(i) the personal representatives, or

Stage: Report stage
Type: EditBillBody
Clause: 65
Page: 83
Line: 6
Draft ref: opc87
Marshalled no.: 25
Decision: The House has not considered this amendment.

Tabled againstAs amended in Public Bill Committee· Clause 65

Amendment 26#10033804No decisionAmends text

Amendment text

Clause 65, page 83, line 21, leave out “In subsection (4)(b)” and insert “In this section—
“prospective personal representative” , in relation to a deceased person, means a person who has reason to believe that they will become a personal representative of that person;”

Stage: Report stage
Type: EditBillBody
Clause: 65
Page: 83
Line: 21
Draft ref: opc95
Marshalled no.: 26
Decision: The House has not considered this amendment.

Tabled againstAs amended in Public Bill Committee· Clause 65

Amendment 27#10033802No decisionAmends text

Amendment text

Clause 65, page 84, line 25, at end insert—
“(3A) The references in subsection (3)(e) to benefits do not include excluded benefits or exempt benefits.”

Stage: Report stage
Type: EditBillBody
Clause: 65
Page: 84
Line: 25
Draft ref: opc102
Marshalled no.: 27
Decision: The House has not considered this amendment.

Tabled againstAs amended in Public Bill Committee· Clause 65

Amendment 28#10033810No decisionAmends text

Amendment text

Clause 65, page 84, line 38, leave out “the benefits payable to that beneficiary” and insert “that beneficiary’s entitlement to benefits”

Stage: Report stage
Type: EditBillBody
Clause: 65
Page: 84
Line: 38
Draft ref: opc126
Marshalled no.: 28
Decision: The House has not considered this amendment.

Tabled againstAs amended in Public Bill Committee· Clause 65

Amendment 29#10033809No decisionAmends text

Amendment text

Clause 65, page 84, line 41, leave out “benefit payable” and insert “person’s entitlement to benefits”

Stage: Report stage
Type: EditBillBody
Clause: 65
Page: 84
Line: 41
Draft ref: opc127
Marshalled no.: 29
Decision: The House has not considered this amendment.

Tabled againstAs amended in Public Bill Committee· Clause 65

Amendment 30#10033807No decisionAmends text

Amendment text

Clause 65, page 85, line 10, leave out “benefit payable” and insert “person’s entitlement to benefits”

Stage: Report stage
Type: EditBillBody
Clause: 65
Page: 85
Line: 10
Draft ref: opc128
Marshalled no.: 30
Decision: The House has not considered this amendment.

Tabled againstAs amended in Public Bill Committee· Clause 65

Clause 66 3

Amendment 31#10033817No decisionAmends text

Amendment text

Clause 66, page 86, line 15, at end insert—
“(4A) In section 24 (gifts to political parties), after subsection (4) 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: Report stage
Type: EditBillBody
Clause: 66
Page: 86
Line: 15
Draft ref: opc120
Marshalled no.: 31
Decision: The House has not considered this amendment.

Tabled againstAs amended in Public Bill Committee· Clause 66

Amendment 32#10033827No decisionAmends text

Amendment text

Clause 66, page 86, line 26, at end insert—
“(6A) After section 218A 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: Report stage
Type: EditBillBody
Clause: 66
Page: 86
Line: 26
Draft ref: opc116
Marshalled no.: 32
Decision: The House has not considered this amendment.

Tabled againstAs amended in Public Bill Committee· Clause 66

Amendment 33#10033828No decisionAmends text

Amendment text

Clause 66, page 86, line 32, at end insert—
“““exempt benefit” , in relation to a pension scheme and a deceased member of the scheme, has the meaning given by section 210(7);””

Stage: Report stage
Type: EditBillBody
Clause: 66
Page: 86
Line: 32
Draft ref: opc119
Marshalled no.: 33
Decision: The House has not considered this amendment.

Tabled againstAs amended in Public Bill Committee· Clause 66

Clause 67 14

Amendment 34#10033808No decisionAmends text

Amendment text

Clause 67, page 87, line 24, at end insert “, or
(iii) the scheme administrator pays (under section 226B of IHTA 1984) an amount of inheritance tax that is so attributable, and the payment meets the condition in subsection (1A).”

Stage: Report stage
Type: EditBillBody
Clause: 67
Page: 87
Line: 24
Draft ref: opc123
Marshalled no.: 34
Decision: The House has not considered this amendment.

Tabled againstAs amended in Public Bill Committee· Clause 67

Amendment 35#10033833No decisionAmends text

Amendment text

Clause 67, page 87, line 24, at end insert—
“(1A) A payment of an amount of inheritance tax meets the condition in this subsection if (and so far as)—

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: 67
Page: 87
Line: 24
Draft ref: opc140
Marshalled no.: 35
Decision: The House has not considered this amendment.

Tabled againstAs amended in Public Bill Committee· Clause 67

Amendment 36#10033832No decisionAmends text

Amendment text

Clause 67, page 87, leave out lines 25 to 35 and insert—
“(2) A deduction is allowed from amount TPI equal to the lesser of—

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: 67
Page: 87
Line: 25
Draft ref: opc142
Marshalled no.: 36
Decision: The House has not considered this amendment.

Tabled againstAs amended in Public Bill Committee· Clause 67

Amendment 37#10033806No decisionAmends text

Amendment text

Clause 67, page 88, line 2, at end insert—
“(6) In this section—

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: 67
Page: 88
Line: 2
Draft ref: opc101
Marshalled no.: 37
Decision: The House has not considered this amendment.

Tabled againstAs amended in Public Bill Committee· Clause 67

Amendment 38#10033791No decisionAmends text

Amendment text

Clause 67, page 88, leave out lines 6 to 9 and insert—
“(a) an amount of inheritance tax that is attributable to the value of notional pension property of a deceased member of a registered pension scheme is paid,”

Stage: Report stage
Type: EditBillBody
Clause: 67
Page: 88
Line: 6
Draft ref: opc78
Marshalled no.: 38
Decision: The House has not considered this amendment.

Tabled againstAs amended in Public Bill Committee· Clause 67

Amendment 39#10033790No decisionRemoves provision

Amendment text

Clause 67, page 88, line 10, leave out “by the scheme administrator”

Stage: Report stage
Type: DeleteClauseOrSchedule
Clause: 67
Page: 88
Line: 10
Draft ref: opc79
Marshalled no.: 39
Decision: The House has not considered this amendment.

Tabled againstAs amended in Public Bill Committee· Clause 67

Amendment 40#10033837No decisionAmends text

Amendment text

Clause 67, page 88, line 12, at end insert “, other than a non-qualifying person,”

Stage: Report stage
Type: EditBillBody
Clause: 67
Page: 88
Line: 12
Draft ref: opc131
Marshalled no.: 40
Decision: The House has not considered this amendment.

Tabled againstAs amended in Public Bill Committee· Clause 67

Amendment 41#10033803No decisionAmends text

Amendment text

Clause 67, page 88, line 17, leave out “and” and insert—
“(ba) in a case in which the payment of inheritance tax mentioned in paragraph (a) was made by the beneficiary or by the deceased’s personal representatives, a deduction is allowed under section 567B in respect of the payment, and”

Stage: Report stage
Type: EditBillBody
Clause: 67
Page: 88
Line: 17
Draft ref: opc137
Marshalled no.: 41
Decision: The House has not considered this amendment.

Tabled againstAs amended in Public Bill Committee· Clause 67

Amendment 42#10033789No decisionAmends text

Amendment text

Clause 67, page 88, leave out line 19 and insert “The relevant amount”

Stage: Report stage
Type: EditBillBody
Clause: 67
Page: 88
Line: 19
Draft ref: opc80
Marshalled no.: 42
Decision: The House has not considered this amendment.

Tabled againstAs amended in Public Bill Committee· Clause 67

Amendment 43#10033811No decisionAmends text

Amendment text

Clause 67, page 88, line 22, at end insert—
“(3) In subsection (2) “the relevant amount” means—

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: 67
Page: 88
Line: 22
Draft ref: opc121
Marshalled no.: 43
Decision: The House has not considered this amendment.

Tabled againstAs amended in Public Bill Committee· Clause 67

Amendment 44#10033787No decisionAmends text

Amendment text

Clause 67, page 88, line 22, at end insert—
“(4) In this section—

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: 67
Page: 88
Line: 22
Draft ref: opc81
Marshalled no.: 44
Decision: The House has not considered this amendment.

Tabled againstAs amended in Public Bill Committee· Clause 67

Amendment 45#10033838No decisionAmends text

Amendment text

Clause 67, page 88, line 22, at end insert—
“(4A) In section 637T (availability of individual’s lump sum and death benefit allowance where multiple lump sum death benefits paid), after subsection (4) 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: Report stage
Type: EditBillBody
Clause: 67
Page: 88
Line: 22
Draft ref: opc64
Marshalled no.: 45
Decision: The House has not considered this amendment.

Tabled againstAs amended in Public Bill Committee· Clause 67

Amendment 46#10033835No decisionAmends text

Amendment text

Clause 67, page 88, line 26, leave out “and” and insert “to”

Stage: Report stage
Type: EditBillBody
Clause: 67
Page: 88
Line: 26
Draft ref: opc125
Marshalled no.: 46
Decision: The House has not considered this amendment.

Tabled againstAs amended in Public Bill Committee· Clause 67

Amendment 47#10033824No decisionAmends text

Amendment text

Clause 67, page 88, line 31, at end insert—
“(7A) After section 206 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: Report stage
Type: EditBillBody
Clause: 67
Page: 88
Line: 31
Draft ref: opc122
Marshalled no.: 47
Decision: The House has not considered this amendment.

Tabled againstAs amended in Public Bill Committee· Clause 67

Clause 74 4

Amendment 9#10032703No decisionAmends text

Amendment text

Clause 74, page 91, line 25, at end insert—
“(7) The Treasury must make regulations under subsection (1) within 60 days of the passing of this Act.

Stage: Report stage
Type: EditBillBody
Clause: 74
Page: 91
Line: 25
Draft ref: hoc145
Marshalled no.: 9
Decision: The House has not considered this amendment.

Tabled againstAs amended in Public Bill Committee· Clause 74

Amendment 46#10032422Negatived on divisionAmends text

Amendment text

Clause 74, page 91, line 25, at end insert—
“(7) The Treasury must make regulations under subsection (1) within 60 days of the passing of this Act.

Stage: Committee stage
Type: EditBillBody
Clause: 74
Page: 91
Line: 25
Draft ref: hoc123
Marshalled no.: 46
Decision: This amendment was debated and rejected, following a vote.

Tabled againstAs introduced· Clause 74

Amendment 47#10032403Negatived on divisionAmends text

Amendment text

Clause 74, page 91, line 20, leave out from “(1)” to the end of line 25 and insert “may not be made unless a draft of the instrument has been laid before, and approved by resolution of, the House of Commons.”

Stage: Committee stage
Type: EditBillBody
Clause: 74
Page: 91
Line: 20
Draft ref: hoc124
Marshalled no.: 47
Decision: This amendment was debated and rejected, following a vote.

Tabled againstAs introduced· Clause 74

Amendment 48#10032400Not calledAmends text

Amendment text

Clause 74, page 91, line 25, at end insert—
“(6) Before laying regulations under subsection (1), the Treasury must make a statement setting out the extent to which the regulations made under this section meet the following objectives—

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
Clause: 74
Page: 91
Line: 25
Draft ref: hoc125
Marshalled no.: 48
Decision: The amendment was debated as part of a group of amendments, but not put to a vote.

Tabled againstAs introduced· Clause 74

Clause 77 1

Amendment 10#10032973No decisionRemoves provision

Amendment text

Page 94, line 4, leave out Clause 77

Stage: Report stage
Type: DeleteClauseOrSchedule
Clause: 77
Page: 94
Line: 4
Draft ref: hoc149
Marshalled no.: 10
Decision: The House has not considered this amendment.

Tabled againstAs amended in Public Bill Committee· Clause 77

Clause 78 1

Amendment 11#10032974No decisionRemoves provision

Amendment text

Page 96, line 6, leave out Clause 78

Stage: Report stage
Type: DeleteClauseOrSchedule
Clause: 78
Page: 96
Line: 6
Draft ref: hoc150
Marshalled no.: 11
Decision: The House has not considered this amendment.

Tabled againstAs amended in Public Bill Committee· Clause 78

Clause 79 2

Amendment 36#10032418Not selectedRemoves provision

Amendment text

Page 95, line 28, leave out Clause 79

Stage: Committee stage
Type: DeleteClauseOrSchedule
Clause: 79
Page: 95
Line: 28
Draft ref: hoc101
Marshalled no.: 36
Decision: This amendment was not chosen for debate by the Chair/Speaker.

Tabled againstAs introduced· Clause 79

Amendment 42#10032407Negatived on divisionAmends text

Amendment text

Clause 79, page 95, line 37, at end insert—
“(3B) Section (3A) does not apply to journeys by private hire vehicle or taxi in rural areas.”

Stage: Committee stage
Type: EditBillBody
Clause: 79
Page: 95
Line: 37
Draft ref: hoc114
Marshalled no.: 42
Decision: This amendment was debated and rejected, following a vote.

Tabled againstAs introduced· Clause 79

Clause 80 1

Amendment 43#10032408Negatived on divisionAmends text

Amendment text

Clause 80, page 96, line 28, at end insert—
(2A)The Treasury must, each year, amend by order the applicable limit set under section 5A(2)(a) by the change in the level of the consumer prices index in the previous tax year.”

Stage: Committee stage
Type: EditBillBody
Clause: 80
Page: 96
Line: 28
Draft ref: hoc115
Marshalled no.: 43
Decision: This amendment was debated and rejected, following a vote.

Tabled againstAs introduced· Clause 80

Clause 86 2

Amendment 30#10031432No decision★ StarredRemoves provision

Amendment text

Page 102, line 29, leave out Clause 86

Stage: Committee of the whole House
Type: DeleteClauseOrSchedule
Clause: 86
Page: 102
Line: 29
Draft ref: hoc26
Marshalled no.: 30
Decision: The House has not considered this amendment.

Tabled againstAs introduced· Clause 86

Amendment 101#10033919No decisionRemoves provision

Amendment text

Page 103, line 29, leave out Clause 86

Stage: Report stage
Type: DeleteClauseOrSchedule
Clause: 86
Page: 103
Line: 29
Draft ref: hoc190
Marshalled no.: 101
Decision: The House has not considered this amendment.

Tabled againstAs amended in Public Bill Committee· Clause 86

Clause 107 2

Amendment 44#10032401Negatived on divisionAmends text

Amendment text

Clause 107, page 129, line 32, at end insert—
“(10) Before giving a direction under sub-paragraph (1), the Secretary of State must lay before Parliament an impact statement setting out—

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
Clause: 107
Page: 129
Line: 32
Draft ref: hoc121
Marshalled no.: 44
Decision: This amendment was debated and rejected, following a vote.

Tabled againstAs introduced· Clause 107

Amendment 45#10032425Not calledAmends text

Amendment text

Clause 107, page 129, line 43, at end insert—
“(6A) In paragraph 17, at end 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
Clause: 107
Page: 129
Line: 43
Draft ref: hoc122
Marshalled no.: 45
Decision: The amendment was debated as part of a group of amendments, but not put to a vote.

Tabled againstAs introduced· Clause 107

Clause 110 1

Amendment 12#10032341AgreedAmends text

Amendment text

Clause 110, page 134, line 20, at end insert—
“(2A) In consequence of the amendments made by the preceding subsections, in section 189 of the Economic Crime and Corporate Transparency Act 2023, in subsections (3)(b)(ii) and (11) (which operate by reference to provisions amended by this section), for “large or very large” substitute “in any of bands B to D”.”

Stage: Committee stage
Type: EditBillBody
Clause: 110
Page: 134
Line: 20
Draft ref: opc3
Marshalled no.: 12
Decision: This amendment was agreed to.

Tabled againstAs introduced· Clause 110

Clause 138 2

Amendment 13#10032326No decisionAmends text

Amendment text

Clause 138, page 146, line 24, at end insert—
“( ) Sections 114(4) (production only in accordance with regulations) and 117(1) (duty to stamp in accordance with regulations) come into force on such day as the Treasury may by regulations appoint.”

Stage: Committee stage
Type: EditBillBody
Clause: 138
Page: 146
Line: 24
Draft ref: opc46
Marshalled no.: 13
Decision: The House has not considered this amendment.

Tabled againstAs introduced· Clause 138

Amendment 14#10032329No decisionAmends text

Amendment text

Clause 138, page 146, line 27, after “2027” insert “, and have effect in relation to vaping products irrespective of when they were produced or imported”

Stage: Committee stage
Type: EditBillBody
Clause: 138
Page: 146
Line: 27
Draft ref: opc47
Marshalled no.: 14
Decision: The House has not considered this amendment.

Tabled againstAs introduced· Clause 138

Clause 146 1

Amendment 15#10032320No decisionAmends text

Amendment text

Clause 146, page 154, line 17, at end insert—
“(4A) In determining the “baseline free allocation percentage” in relation to a CBAM sector, ignore any scheme year in which there were no sectoral emissions.”

Stage: Committee stage
Type: EditBillBody
Clause: 146
Page: 154
Line: 17
Draft ref: opc62
Marshalled no.: 15
Decision: The House has not considered this amendment.

Tabled againstAs introduced· Clause 146

Clause 225 6

Amendment 16#10032342No decisionAmends text

Amendment text

Clause 225, page 211, line 24, leave out “an amount within paragraph (a) or (b)” and insert “a tax payable to HMRC or to national insurance contributions”

Stage: Committee stage
Type: EditBillBody
Clause: 225
Page: 211
Line: 24
Draft ref: opc45
Marshalled no.: 16
Decision: The House has not considered this amendment.

Tabled againstAs introduced· Clause 225

Amendment 17#10032338No decisionRemoves provision

Amendment text

Clause 225, page 211, line 26, leave out “including a relevant anti-avoidance penalty”

Stage: Committee stage
Type: DeleteClauseOrSchedule
Clause: 225
Page: 211
Line: 26
Draft ref: opc42
Marshalled no.: 17
Decision: The House has not considered this amendment.

Tabled againstAs introduced· Clause 225

Amendment 18#10032343No decisionAmends text

Amendment text

Clause 225, page 211, line 27, at end insert—
“(da) a civil penalty (not within paragraph (d)) relating to an obligation contained in a provision made by or under any enactment relating to tax;”

Stage: Committee stage
Type: EditBillBody
Clause: 225
Page: 211
Line: 27
Draft ref: opc49
Marshalled no.: 18
Decision: The House has not considered this amendment.

Tabled againstAs introduced· Clause 225

Amendment 19#10032330No decisionAmends text

Amendment text

Clause 225, page 211, line 28, leave out “(d)” and insert “(da)”

Stage: Committee stage
Type: EditBillBody
Clause: 225
Page: 211
Line: 28
Draft ref: opc50
Marshalled no.: 19
Decision: The House has not considered this amendment.

Tabled againstAs introduced· Clause 225

Amendment 39#10032434No decisionRemoves provision

Amendment text

Clause 225, page 212, line 22, leave out paragraph (a)

Stage: Committee stage
Type: DeleteClauseOrSchedule
Clause: 225
Page: 212
Line: 22
Draft ref: opc43
Marshalled no.: 39
Decision: The House has not considered this amendment.

Tabled againstAs introduced· Clause 225

Amendment 40#10032432No decisionRemoves provision

Amendment text

Clause 225, page 212, line 28, leave out paragraph (d)

Stage: Committee stage
Type: DeleteClauseOrSchedule
Clause: 225
Page: 212
Line: 28
Draft ref: opc44
Marshalled no.: 40
Decision: The House has not considered this amendment.

Tabled againstAs introduced· Clause 225

Clause 259 1

Amendment 50#10032541No decisionAmends text

Amendment text

Clause 259, page 236, line 4, at end insert—
“(1A) After paragraph 5(8) 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
Clause: 259
Page: 236
Line: 4
Draft ref: hoc135
Marshalled no.: 50
Decision: The House has not considered this amendment.

Tabled againstAs introduced· Clause 259

Schedule 3 14

Amendment 1#10031425Negatived on divisionAmends text

Amendment text

Schedule 3, page 275, line 20, at end insert—
“Disregard of payments or transfers connected with designated qualifying overseas capital

Stage: Committee stage
Type: EditBillBody
Schedule: 3
Page: 275
Line: 20
Draft ref: hoc27
Marshalled no.: 1
Decision: This amendment was debated and rejected, following a vote.

Tabled againstAs introduced· Schedule 3

Amendment 2#10031424Not calledAmends text

Amendment text

Schedule 3, page 268, line 14, at end insert—
“Part 1A

Stage: Committee stage
Type: EditBillBody
Schedule: 3
Page: 268
Line: 14
Draft ref: hoc34
Marshalled no.: 2
Decision: The amendment was debated as part of a group of amendments, but not put to a vote.

Tabled againstAs introduced· Schedule 3

Amendment 30#10032398Negatived on divisionAmends text

Amendment text

Schedule 3, page 271, line 26, leave out from “amount” to end and insert “is the lower of—
(a) the value of the amount when it first arose to the individual, or

Stage: Committee stage
Type: EditBillBody
Schedule: 3
Page: 271
Line: 26
Draft ref: hoc85
Marshalled no.: 30
Decision: This amendment was debated and rejected, following a vote.

Tabled againstAs introduced· Schedule 3

Amendment 31#10032397Not calledAmends text

Amendment text

Schedule 3, page 275, line 38, leave out “paragraphs 9 to 16” and insert “paragraphs 9 to 12 and 14 to 16”

Stage: Committee stage
Type: EditBillBody
Schedule: 3
Page: 275
Line: 38
Draft ref: hoc86
Marshalled no.: 31
Decision: The amendment was debated as part of a group of amendments, but not put to a vote.

Tabled againstAs introduced· Schedule 3

Amendment 32#10032396Not calledAmends text

Amendment text

Schedule 3, page 276, line 3, at end insert—
“(3) The amendments made by paragraph 13 of this Schedule have effect where the matched capital payment referred to in sub-paragraph 8(2C)(b) Finance Act 2025 (as inserted by paragraph 13 of this Schedule) is made on or after 26 November 2025.”

Stage: Committee stage
Type: EditBillBody
Schedule: 3
Page: 276
Line: 3
Draft ref: hoc87
Marshalled no.: 32
Decision: The amendment was debated as part of a group of amendments, but not put to a vote.

Tabled againstAs introduced· Schedule 3

Amendment 33#10032395Not calledAmends text

Amendment text

Schedule 3, page 268, line 19, at end insert—
“TRF available to non-residents

Stage: Committee stage
Type: EditBillBody
Schedule: 3
Page: 268
Line: 19
Draft ref: hoc88
Marshalled no.: 33
Decision: The amendment was debated as part of a group of amendments, but not put to a vote.

Tabled againstAs introduced· Schedule 3

Amendment 34#10032394Not calledAmends text

Amendment text

Schedule 3, page 268, line 19, at end insert—
“Removal of requirement that individual must have been subject to the remittance basis for a past year

Stage: Committee stage
Type: EditBillBody
Schedule: 3
Page: 268
Line: 19
Draft ref: hoc89
Marshalled no.: 34
Decision: The amendment was debated as part of a group of amendments, but not put to a vote.

Tabled againstAs introduced· Schedule 3

Amendment 35#10032390Not calledAmends text

Amendment text

Schedule 3, page 268, line 19, at end insert—
“Trustee designation

Stage: Committee stage
Type: EditBillBody
Schedule: 3
Page: 268
Line: 19
Draft ref: hoc90
Marshalled no.: 35
Decision: The amendment was debated as part of a group of amendments, but not put to a vote.

Tabled againstAs introduced· Schedule 3

Amendment 48#10033814No decisionRemoves provision

Amendment text

Schedule 3, page 268, line 7, leave out sub-paragraphs (1) to (4)

Stage: Report stage
Type: DeleteClauseOrSchedule
Schedule: 3
Page: 268
Line: 7
Draft ref: opc75
Marshalled no.: 48
Decision: The House has not considered this amendment.

Tabled againstAs amended in Public Bill Committee· Schedule 3

Amendment 49#10032449Not selectedAmends text

Amendment text

Schedule 3, page 268, line 14, at end insert—
“Part 1B

Stage: Committee stage
Type: EditBillBody
Schedule: 3
Page: 268
Line: 14
Draft ref: hoc128
Marshalled no.: 49
Decision: This amendment was not chosen for debate by the Chair/Speaker.

Tabled againstAs introduced· Schedule 3

Amendment 49#10033815No decisionAmends text

Amendment text

Schedule 3, page 270, line 22, after “87A” insert “of TCGA 1992”

Stage: Report stage
Type: EditBillBody
Schedule: 3
Page: 270
Line: 22
Draft ref: opc84
Marshalled no.: 49
Decision: The House has not considered this amendment.

Tabled againstAs amended in Public Bill Committee· Schedule 3

Amendment 50#10033813No decisionRemoves provision

Amendment text

Schedule 3, page 270, line 29, leave out from “capital” to “.” in line 31

Stage: Report stage
Type: DeleteClauseOrSchedule
Schedule: 3
Page: 270
Line: 29
Draft ref: opc83
Marshalled no.: 50
Decision: The House has not considered this amendment.

Tabled againstAs amended in Public Bill Committee· Schedule 3

Amendment 51#10033818No decisionRemoves provision

Amendment text

Schedule 3, page 270, line 34, leave out sub-paragraphs (6) to (8)

Stage: Report stage
Type: DeleteClauseOrSchedule
Schedule: 3
Page: 270
Line: 34
Draft ref: opc76
Marshalled no.: 51
Decision: The House has not considered this amendment.

Tabled againstAs amended in Public Bill Committee· Schedule 3

Amendment 52#10033831No decisionRemoves provision

Amendment text

Schedule 3, page 273, line 6, leave out from “payments)” to end of line 8

Stage: Report stage
Type: DeleteClauseOrSchedule
Schedule: 3
Page: 273
Line: 6
Draft ref: opc138
Marshalled no.: 52
Decision: The House has not considered this amendment.

Tabled againstAs amended in Public Bill Committee· Schedule 3

Schedule 6 1

Amendment 20#10032333AgreedAmends text

Amendment text

Schedule 6, page 318, line 41, at end insert—
“(ba) in subsection (4)(b), for “issuing company”, in both places it occurs, substitute “borrower”,”

Stage: Committee stage
Type: EditBillBody
Schedule: 6
Page: 318
Line: 41
Draft ref: opc57
Marshalled no.: 20
Decision: This amendment was agreed to.

Tabled againstAs introduced· Schedule 6

Schedule 7 1

Amendment 53#10033788No decisionAmends text

Amendment text

Schedule 7, page 352, line 4, after “company” insert “in the territory”

Stage: Report stage
Type: EditBillBody
Schedule: 7
Page: 352
Line: 4
Draft ref: opc106
Marshalled no.: 53
Decision: The House has not considered this amendment.

Tabled againstAs amended in Public Bill Committee· Schedule 7

Schedule 8 4

Amendment 21#10032323AgreedAmends text

Amendment text

Schedule 8, page 358, line 9, leave out “50” and insert “50A”

Stage: Committee stage
Type: EditBillBody
Schedule: 8
Page: 358
Line: 9
Draft ref: opc40
Marshalled no.: 21
Decision: This amendment was agreed to.

Tabled againstAs introduced· Schedule 8

Amendment 22#10032324AgreedAmends text

Amendment text

Schedule 8, page 379, line 26, at end insert—
“50A In Schedule 16 (multinational top-up tax: transitional provision), after paragraph 2 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: 8
Page: 379
Line: 26
Draft ref: opc37
Marshalled no.: 22
Decision: This amendment was agreed to.

Tabled againstAs introduced· Schedule 8

Amendment 23#10032340AgreedAmends text

Amendment text

Schedule 8, page 379, line 27, leave out paragraph 51 and insert—
“51 (1)In FA 1989, in section 178 (setting of rates of interest), subsection (2) is amended as follows.

Stage: Committee stage
Type: EditBillBody
Schedule: 8
Page: 379
Line: 27
Draft ref: opc1
Marshalled no.: 23
Decision: This amendment was agreed to.

Tabled againstAs introduced· Schedule 8

Amendment 24#10032328AgreedAmends text

Amendment text

Schedule 8, page 379, line 38, at end insert—
(3A)The amendment made by paragraph 50A has effect in relation to accounting periods beginning on or after 31 December 2023.”

Stage: Committee stage
Type: EditBillBody
Schedule: 8
Page: 379
Line: 38
Draft ref: opc41
Marshalled no.: 24
Decision: This amendment was agreed to.

Tabled againstAs introduced· Schedule 8

Schedule 10 1

Amendment 41#10032409Negatived on divisionAmends text

Amendment text

Schedule 10, page 395, line 28, at end insert—
(1A)The Treasury must, each tax year, amend the amount specified under section 681I(1)(b) by the change in the level of the consumer prices index in the previous tax year.”

Stage: Committee stage
Type: EditBillBody
Schedule: 10
Page: 395
Line: 28
Draft ref: hoc113
Marshalled no.: 41
Decision: This amendment was debated and rejected, following a vote.

Tabled againstAs introduced· Schedule 10

Schedule 11 6

Amendment 56#10033797No decisionAmends text

Amendment text

Schedule 11, page 400, line 28, after “individual” insert “or a person who is connected with the individual”

Stage: Report stage
Type: EditBillBody
Schedule: 11
Page: 400
Line: 28
Draft ref: opc110
Marshalled no.: 56
Decision: The House has not considered this amendment.

Tabled againstAs amended in Public Bill Committee· Schedule 11

Amendment 57#10033798No decisionAmends text

Amendment text

Schedule 11, page 400, line 32, at end insert—
(3)Section 993 of ITA 2007 (meaning of “connected”) applies for the purposes of this paragraph but as if—

Stage: Report stage
Type: EditBillBody
Schedule: 11
Page: 400
Line: 32
Draft ref: opc111
Marshalled no.: 57
Decision: The House has not considered this amendment.

Tabled againstAs amended in Public Bill Committee· Schedule 11

Amendment 58#10033796No decisionRemoves provision

Amendment text

Schedule 11, page 401, leave out lines 37 to 3 on page 402

Stage: Report stage
Type: DeleteClauseOrSchedule
Schedule: 11
Page: 401
Line: 37
Draft ref: opc112
Marshalled no.: 58
Decision: The House has not considered this amendment.

Tabled againstAs amended in Public Bill Committee· Schedule 11

Amendment 59#10033795No decisionAmends text

Amendment text

Schedule 11, page 440, line 25, at end insert—
“(za) in subsection (1)(a) after “individual” insert “or a person who is connected with the individual”;

Stage: Report stage
Type: EditBillBody
Schedule: 11
Page: 440
Line: 25
Draft ref: opc113
Marshalled no.: 59
Decision: The House has not considered this amendment.

Tabled againstAs amended in Public Bill Committee· Schedule 11

Amendment 60#10033793No decisionAmends text

Amendment text

Schedule 11, page 440, line 35, at end insert—
“(e) after subsection (4) 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: Report stage
Type: EditBillBody
Schedule: 11
Page: 440
Line: 35
Draft ref: opc114
Marshalled no.: 60
Decision: The House has not considered this amendment.

Tabled againstAs amended in Public Bill Committee· Schedule 11

Amendment 61#10033794No decisionRemoves provision

Amendment text

Schedule 11, page 441, line 1, leave out paragraph (b)

Stage: Report stage
Type: DeleteClauseOrSchedule
Schedule: 11
Page: 441
Line: 1
Draft ref: opc115
Marshalled no.: 61
Decision: The House has not considered this amendment.

Tabled againstAs amended in Public Bill Committee· Schedule 11

Schedule 12 86

Amendment 2#10030810No decisionRemoves provision

Amendment text

Page 442, line 28, leave out Schedule 12

Stage: Committee of the whole House
Type: DeleteClauseOrSchedule
Schedule: 12
Page: 442
Line: 28
Draft ref: hoc2
Marshalled no.: 2
Decision: The House has not considered this amendment.

Tabled againstAs introduced· Schedule 12

Amendment 3#10030816No decisionAmends text

Amendment text

Schedule 12, page 451, line 22, leave out “30 October 2024” and insert “1 March 2027”

Stage: Committee of the whole House
Type: EditBillBody
Schedule: 12
Page: 451
Line: 22
Draft ref: hoc3
Marshalled no.: 3
Decision: The House has not considered this amendment.

Tabled againstAs introduced· Schedule 12

Amendment 4#10030817No decisionAmends text

Amendment text

Schedule 12, page 452, line 3, leave out “30 October 2024” and insert “1 March 2027”

Stage: Committee of the whole House
Type: EditBillBody
Schedule: 12
Page: 452
Line: 3
Draft ref: hoc4
Marshalled no.: 4
Decision: The House has not considered this amendment.

Tabled againstAs introduced· Schedule 12

Amendment 5#10030818No decisionAmends text

Amendment text

Schedule 12, page 454, line 17, leave out “30 October 2024” and insert “1 March 2027”

Stage: Committee of the whole House
Type: EditBillBody
Schedule: 12
Page: 454
Line: 17
Draft ref: hoc5
Marshalled no.: 5
Decision: The House has not considered this amendment.

Tabled againstAs introduced· Schedule 12

Amendment 6#10030819No decisionAmends text

Amendment text

Schedule 12, page 461, line 2, leave out “6 April 2026” and insert “1 March 2027”

Stage: Committee of the whole House
Type: EditBillBody
Schedule: 12
Page: 461
Line: 2
Draft ref: hoc6
Marshalled no.: 6
Decision: The House has not considered this amendment.

Tabled againstAs introduced· Schedule 12

Amendment 7#10030820No decisionRemoves provision

Amendment text

Schedule 12, page 461, line 3, leave out sub-paragraphs (2) and (3)

Stage: Committee of the whole House
Type: DeleteClauseOrSchedule
Schedule: 12
Page: 461
Line: 3
Draft ref: hoc7
Marshalled no.: 7
Decision: The House has not considered this amendment.

Tabled againstAs introduced· Schedule 12

Amendment 8#10030821No decisionAmends text

Amendment text

Schedule 12, page 461, line 17, leave out “sub-paragraph (3) will not apply” and insert “the transfer will prove to be an exempt transfer”

Stage: Committee of the whole House
Type: EditBillBody
Schedule: 12
Page: 461
Line: 17
Draft ref: hoc8
Marshalled no.: 8
Decision: The House has not considered this amendment.

Tabled againstAs introduced· Schedule 12

Amendment 8#10032658No decisionRemoves provision

Amendment text

Page 442, line 2, leave out Schedule 12

Stage: Report stage
Type: DeleteClauseOrSchedule
Schedule: 12
Page: 442
Line: 2
Draft ref: hoc144
Marshalled no.: 8
Decision: The House has not considered this amendment.

Tabled againstAs amended in Public Bill Committee· Schedule 12

Amendment 9#10030822No decisionAmends text

Amendment text

Schedule 12, page 461, line 21, leave out from “paragraph” to end of paragraph 17(5)(b) and insert “comes into force on 1 March 2027”

Stage: Committee of the whole House
Type: EditBillBody
Schedule: 12
Page: 461
Line: 21
Draft ref: hoc9
Marshalled no.: 9
Decision: The House has not considered this amendment.

Tabled againstAs introduced· Schedule 12

Amendment 10#10030823No decisionAmends text

Amendment text

Schedule 12, page 461, line 28, leave out “30 October 2024” and insert “1 March 2027”

Stage: Committee of the whole House
Type: EditBillBody
Schedule: 12
Page: 461
Line: 28
Draft ref: hoc10
Marshalled no.: 10
Decision: The House has not considered this amendment.

Tabled againstAs introduced· Schedule 12

Amendment 11#10030811No decisionAmends text

Amendment text

Schedule 12, page 461, line 31, leave out “6 April 2026” and insert “1 March 2027”

Stage: Committee of the whole House
Type: EditBillBody
Schedule: 12
Page: 461
Line: 31
Draft ref: hoc11
Marshalled no.: 11
Decision: The House has not considered this amendment.

Tabled againstAs introduced· Schedule 12

Amendment 12#10030812No decisionAmends text

Amendment text

Schedule 12, page 461, line 33, leave out “6 April 2026” and insert “1 March 2027”

Stage: Committee of the whole House
Type: EditBillBody
Schedule: 12
Page: 461
Line: 33
Draft ref: hoc12
Marshalled no.: 12
Decision: The House has not considered this amendment.

Tabled againstAs introduced· Schedule 12

Amendment 13#10030813No decisionAmends text

Amendment text

Schedule 12, page 461, line 36, leave out “6 April 2026” and insert "1 March 2027”

Stage: Committee of the whole House
Type: EditBillBody
Schedule: 12
Page: 461
Line: 36
Draft ref: hoc13
Marshalled no.: 13
Decision: The House has not considered this amendment.

Tabled againstAs introduced· Schedule 12

Amendment 14#10030814No decisionAmends text

Amendment text

Schedule 12, page 461, line 38, leave out “6 April 2026” and insert “1 March 2027”

Stage: Committee of the whole House
Type: EditBillBody
Schedule: 12
Page: 461
Line: 38
Draft ref: hoc14
Marshalled no.: 14
Decision: The House has not considered this amendment.

Tabled againstAs introduced· Schedule 12

Amendment 15#10030815No decisionAmends text

Amendment text

Schedule 12, page 462, line 3, leave out “6 April 2026” and insert “1 March 2027”

Stage: Committee of the whole House
Type: EditBillBody
Schedule: 12
Page: 462
Line: 3
Draft ref: hoc15
Marshalled no.: 15
Decision: The House has not considered this amendment.

Tabled againstAs introduced· Schedule 12

Amendment 16#10030801No decisionAmends text

Amendment text

Schedule 12, page 462, line 7, leave out “6 April 2026” and insert “1 March 2027”

Stage: Committee of the whole House
Type: EditBillBody
Schedule: 12
Page: 462
Line: 7
Draft ref: hoc16
Marshalled no.: 16
Decision: The House has not considered this amendment.

Tabled againstAs introduced· Schedule 12

Amendment 17#10030802No decisionAmends text

Amendment text

Schedule 12, page 462, line 15, leave out “6 April 2026” and insert “1 March 2027”

Stage: Committee of the whole House
Type: EditBillBody
Schedule: 12
Page: 462
Line: 15
Draft ref: hoc17
Marshalled no.: 17
Decision: The House has not considered this amendment.

Tabled againstAs introduced· Schedule 12

Amendment 18#10030803No decisionAmends text

Amendment text

Schedule 12, page 462, line 19, leave out “6 April 2026” and insert “1 March 2027”

Stage: Committee of the whole House
Type: EditBillBody
Schedule: 12
Page: 462
Line: 19
Draft ref: hoc18
Marshalled no.: 18
Decision: The House has not considered this amendment.

Tabled againstAs introduced· Schedule 12

Amendment 19#10030804No decisionAmends text

Amendment text

Schedule 12, page 462, line 30, leave out “6 April 2026” and insert “1 March 2027”

Stage: Committee of the whole House
Type: EditBillBody
Schedule: 12
Page: 462
Line: 30
Draft ref: hoc19
Marshalled no.: 19
Decision: The House has not considered this amendment.

Tabled againstAs introduced· Schedule 12

Amendment 20#10030805No decisionAmends text

Amendment text

Schedule 12, page 462, line 35, leave out “6 April 2026” and insert “1 March 2027”

Stage: Committee of the whole House
Type: EditBillBody
Schedule: 12
Page: 462
Line: 35
Draft ref: hoc20
Marshalled no.: 20
Decision: The House has not considered this amendment.

Tabled againstAs introduced· Schedule 12

Amendment 21#10030806No decisionAmends text

Amendment text

Schedule 12, page 464, line 14, leave out “6 April 2026” and insert “1 March 2027”

Stage: Committee of the whole House
Type: EditBillBody
Schedule: 12
Page: 464
Line: 14
Draft ref: hoc21
Marshalled no.: 21
Decision: The House has not considered this amendment.

Tabled againstAs introduced· Schedule 12

Amendment 22#10030807No decisionAmends text

Amendment text

Schedule 12, page 464, line 21, leave out “6 April 2026” and insert “1 March 2027”

Stage: Committee of the whole House
Type: EditBillBody
Schedule: 12
Page: 464
Line: 21
Draft ref: hoc22
Marshalled no.: 22
Decision: The House has not considered this amendment.

Tabled againstAs introduced· Schedule 12

Amendment 23#10030808No decisionAmends text

Amendment text

Schedule 12, page 464, line 27, leave out “6 April 2026” and insert “1 March 2027”

Stage: Committee of the whole House
Type: EditBillBody
Schedule: 12
Page: 464
Line: 27
Draft ref: hoc23
Marshalled no.: 23
Decision: The House has not considered this amendment.

Tabled againstAs introduced· Schedule 12

Amendment 24#10031295No decisionAmends text

Amendment text

Schedule 12, page 445, line 14, leave out “£1 million” and insert “£2.5 million”

Stage: Committee of the whole House
Type: EditBillBody
Schedule: 12
Page: 445
Line: 14
Draft ref: opc28
Marshalled no.: 24
Decision: The House has not considered this amendment.

Tabled againstAs introduced· Schedule 12

Amendment 25#10031293No decisionAmends text

Amendment text

Schedule 12, page 450, line 32, leave out “£1 million” and insert “£2.5 million”

Stage: Committee of the whole House
Type: EditBillBody
Schedule: 12
Page: 450
Line: 32
Draft ref: opc29
Marshalled no.: 25
Decision: The House has not considered this amendment.

Tabled againstAs introduced· Schedule 12

Amendment 26#10031294No decisionAmends text

Amendment text

Schedule 12, page 451, line 20, leave out “£1 million” and insert “£2.5 million”

Stage: Committee of the whole House
Type: EditBillBody
Schedule: 12
Page: 451
Line: 20
Draft ref: opc30
Marshalled no.: 26
Decision: The House has not considered this amendment.

Tabled againstAs introduced· Schedule 12

Amendment 27#10031292No decisionAmends text

Amendment text

Schedule 12, page 452, line 18, leave out “£1 million” and insert “£2.5 million”

Stage: Committee of the whole House
Type: EditBillBody
Schedule: 12
Page: 452
Line: 18
Draft ref: opc31
Marshalled no.: 27
Decision: The House has not considered this amendment.

Tabled againstAs introduced· Schedule 12

Amendment 28#10031297No decisionAmends text

Amendment text

Schedule 12, page 454, line 10, leave out “£1 million” and insert “£2.5 million”

Stage: Committee of the whole House
Type: EditBillBody
Schedule: 12
Page: 454
Line: 10
Draft ref: opc32
Marshalled no.: 28
Decision: The House has not considered this amendment.

Tabled againstAs introduced· Schedule 12

Amendment 29#10031298No decisionAmends text

Amendment text

Schedule 12, page 454, line 11, leave out “£1 million” and insert “£2.5 million”

Stage: Committee of the whole House
Type: EditBillBody
Schedule: 12
Page: 454
Line: 11
Draft ref: opc33
Marshalled no.: 29
Decision: The House has not considered this amendment.

Tabled againstAs introduced· Schedule 12

Amendment 31#10031431No decision★ StarredAmends text

Amendment text

Schedule 12, page 451, line 22, leave out “30 October 2024” and insert “6 April 2026”

Stage: Committee of the whole House
Type: EditBillBody
Schedule: 12
Page: 451
Line: 22
Draft ref: hoc28
Marshalled no.: 31
Decision: The House has not considered this amendment.

Tabled againstAs introduced· Schedule 12

Amendment 32#10031429No decision★ StarredAmends text

Amendment text

Schedule 12, page 452, line 3, leave out “30 October 2024” and insert “6 April 2026”

Stage: Committee of the whole House
Type: EditBillBody
Schedule: 12
Page: 452
Line: 3
Draft ref: hoc29
Marshalled no.: 32
Decision: The House has not considered this amendment.

Tabled againstAs introduced· Schedule 12

Amendment 33#10031428No decision★ StarredAmends text

Amendment text

Schedule 12, page 454, line 17, leave out “30 October 2024” and insert “6 April 2026”

Stage: Committee of the whole House
Type: EditBillBody
Schedule: 12
Page: 454
Line: 17
Draft ref: hoc30
Marshalled no.: 33
Decision: The House has not considered this amendment.

Tabled againstAs introduced· Schedule 12

Amendment 34#10031430No decision★ StarredRemoves provision

Amendment text

Schedule 12, page 461, line 3, leave out sub-paragraphs (2) to (4)

Stage: Committee of the whole House
Type: DeleteClauseOrSchedule
Schedule: 12
Page: 461
Line: 3
Draft ref: hoc31
Marshalled no.: 34
Decision: The House has not considered this amendment.

Tabled againstAs introduced· Schedule 12

Amendment 35#10031427No decision★ StarredAmends text

Amendment text

Schedule 12, page 461, line 21, leave out from “paragraph” to end of paragraph 17(5)(b) and insert “comes into force on 6 April 2026”

Stage: Committee of the whole House
Type: EditBillBody
Schedule: 12
Page: 461
Line: 21
Draft ref: hoc32
Marshalled no.: 35
Decision: The House has not considered this amendment.

Tabled againstAs introduced· Schedule 12

Amendment 36#10031426No decision★ StarredAmends text

Amendment text

Schedule 12, page 461, line 28, leave out “30 October 2024” and insert “6 April 2026”

Stage: Committee of the whole House
Type: EditBillBody
Schedule: 12
Page: 461
Line: 28
Draft ref: hoc33
Marshalled no.: 36
Decision: The House has not considered this amendment.

Tabled againstAs introduced· Schedule 12

Amendment 54#10033836No decisionAmends text

Amendment text

Schedule 12, page 457, line 29, after “securities” insert “of a company”

Stage: Report stage
Type: EditBillBody
Schedule: 12
Page: 457
Line: 29
Draft ref: opc132
Marshalled no.: 54
Decision: The House has not considered this amendment.

Tabled againstAs amended in Public Bill Committee· Schedule 12

Amendment 55#10033819No decisionAmends text

Amendment text

Schedule 12, page 457, line 30, at end insert—
“(aa) in paragraph (ab) (as inserted by this sub-paragraph)—

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: 457
Line: 30
Draft ref: opc134
Marshalled no.: 55
Decision: The House has not considered this amendment.

Tabled againstAs amended in Public Bill Committee· Schedule 12

Amendment 62#10033830No decisionRemoves provision

Amendment text

Schedule 12, page 457, line 32, leave out “or securities”

Stage: Report stage
Type: DeleteClauseOrSchedule
Schedule: 12
Page: 457
Line: 32
Draft ref: opc133
Marshalled no.: 62
Decision: The House has not considered this amendment.

Tabled againstAs amended in Public Bill Committee· Schedule 12

Amendment 63#10033781No decisionAmends text

Amendment text

Schedule 12, page 457, line 34, at end insert—
“(ad) any unquoted securities of a company—

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: 457
Line: 34
Draft ref: opc135
Marshalled no.: 63
Decision: The House has not considered this amendment.

Tabled againstAs amended in Public Bill Committee· Schedule 12

Amendment 64#10033799No decisionAmends text

Amendment text

Schedule 12, page 457, line 36, at end insert—
(1A)In section 107, in subsection (4) for “105(1)(bb)” substitute “105(1)(aa) or (bb)”.

Stage: Report stage
Type: EditBillBody
Schedule: 12
Page: 457
Line: 36
Draft ref: opc107
Marshalled no.: 64
Decision: The House has not considered this amendment.

Tabled againstAs amended in Public Bill Committee· Schedule 12

Amendment 65#10033801No decisionAmends text

Amendment text

Schedule 12, page 460, line 15, leave out “amendment” and insert “amendments”

Stage: Report stage
Type: EditBillBody
Schedule: 12
Page: 460
Line: 15
Draft ref: opc108
Marshalled no.: 65
Decision: The House has not considered this amendment.

Tabled againstAs amended in Public Bill Committee· Schedule 12

Amendment 66#10033825No decisionAmends text

Amendment text

Schedule 12, page 460, line 15, leave out “paragraph 12(1)(b) (shares traded on overseas exchanges)” and insert “sub-paragraphs (1)(aa) and (b) and (1B) of paragraph 12”

Stage: Report stage
Type: EditBillBody
Schedule: 12
Page: 460
Line: 15
Draft ref: opc136
Marshalled no.: 66
Decision: The House has not considered this amendment.

Tabled againstAs amended in Public Bill Committee· Schedule 12

Amendment 67#10033878No decisionAmends text

Amendment text

Schedule 12, page 450, line 27, leave out “30 October 2024” and insert “1 March 2027”

Stage: Report stage
Type: EditBillBody
Schedule: 12
Page: 450
Line: 27
Draft ref: hoc155
Marshalled no.: 67
Decision: The House has not considered this amendment.

Tabled againstAs amended in Public Bill Committee· Schedule 12

Amendment 68#10033877No decisionAmends text

Amendment text

Schedule 12, page 451, line 6, leave out “30 October 2024” and insert “1 March 2027”

Stage: Report stage
Type: EditBillBody
Schedule: 12
Page: 451
Line: 6
Draft ref: hoc156
Marshalled no.: 68
Decision: The House has not considered this amendment.

Tabled againstAs amended in Public Bill Committee· Schedule 12

Amendment 69#10033873No decisionAmends text

Amendment text

Schedule 12, page 453, line 23, leave out “30 October 2024” and insert “1 March 2027”

Stage: Report stage
Type: EditBillBody
Schedule: 12
Page: 453
Line: 23
Draft ref: hoc158
Marshalled no.: 69
Decision: The House has not considered this amendment.

Tabled againstAs amended in Public Bill Committee· Schedule 12

Amendment 70#10033884No decisionAmends text

Amendment text

Schedule 12, page 460, line 8, leave out “6 April 2026” and insert “1 March 2027”

Stage: Report stage
Type: EditBillBody
Schedule: 12
Page: 460
Line: 8
Draft ref: hoc159
Marshalled no.: 70
Decision: The House has not considered this amendment.

Tabled againstAs amended in Public Bill Committee· Schedule 12

Amendment 71#10033872No decisionRemoves provision

Amendment text

Schedule 12, page 460, line 9, leave out sub-paragraphs (2) and (3)

Stage: Report stage
Type: DeleteClauseOrSchedule
Schedule: 12
Page: 460
Line: 9
Draft ref: hoc160
Marshalled no.: 71
Decision: The House has not considered this amendment.

Tabled againstAs amended in Public Bill Committee· Schedule 12

Amendment 72#10033871No decisionAmends text

Amendment text

Schedule 12, page 460, line 23, leave out “sub-paragraph (3) will not apply” and insert “the transfer will prove to be an exempt transfer”

Stage: Report stage
Type: EditBillBody
Schedule: 12
Page: 460
Line: 23
Draft ref: hoc161
Marshalled no.: 72
Decision: The House has not considered this amendment.

Tabled againstAs amended in Public Bill Committee· Schedule 12

Amendment 73#10033870No decisionAmends text

Amendment text

Schedule 12, page 460, line 27, leave out from “paragraph” to end of paragraph 17(5)(b) and insert “comes into force on 1 March 2027”

Stage: Report stage
Type: EditBillBody
Schedule: 12
Page: 460
Line: 27
Draft ref: hoc162
Marshalled no.: 73
Decision: The House has not considered this amendment.

Tabled againstAs amended in Public Bill Committee· Schedule 12

Amendment 74#10033869No decisionAmends text

Amendment text

Schedule 12, page 460, line 34, leave out “30 October 2024” and insert “1 March 2027”

Stage: Report stage
Type: EditBillBody
Schedule: 12
Page: 460
Line: 34
Draft ref: hoc163
Marshalled no.: 74
Decision: The House has not considered this amendment.

Tabled againstAs amended in Public Bill Committee· Schedule 12

Amendment 75#10033885No decisionAmends text

Amendment text

Schedule 12, page 460, line 37, leave out “6 April 2026” and insert “1 March 2027”

Stage: Report stage
Type: EditBillBody
Schedule: 12
Page: 460
Line: 37
Draft ref: hoc164
Marshalled no.: 75
Decision: The House has not considered this amendment.

Tabled againstAs amended in Public Bill Committee· Schedule 12

Amendment 76#10033868No decisionAmends text

Amendment text

Schedule 12, page 460, line 39, leave out “6 April 2026” and insert “1 March 2027”

Stage: Report stage
Type: EditBillBody
Schedule: 12
Page: 460
Line: 39
Draft ref: hoc165
Marshalled no.: 76
Decision: The House has not considered this amendment.

Tabled againstAs amended in Public Bill Committee· Schedule 12

Amendment 77#10033875No decisionAmends text

Amendment text

Schedule 12, page 460, line 41, leave out “6 April 2026” and insert “1 March 2027”

Stage: Report stage
Type: EditBillBody
Schedule: 12
Page: 460
Line: 41
Draft ref: hoc166
Marshalled no.: 77
Decision: The House has not considered this amendment.

Tabled againstAs amended in Public Bill Committee· Schedule 12

Amendment 78#10033882No decisionAmends text

Amendment text

Schedule 12, page 461, line 2, leave out “6 April 2026” and insert “1 March 2027”

Stage: Report stage
Type: EditBillBody
Schedule: 12
Page: 461
Line: 2
Draft ref: hoc167
Marshalled no.: 78
Decision: The House has not considered this amendment.

Tabled againstAs amended in Public Bill Committee· Schedule 12

Amendment 79#10033881No decisionAmends text

Amendment text

Schedule 12, page 461, line 9, leave out “6 April 2026” and insert “1 March 2027”

Stage: Report stage
Type: EditBillBody
Schedule: 12
Page: 461
Line: 9
Draft ref: hoc168
Marshalled no.: 79
Decision: The House has not considered this amendment.

Tabled againstAs amended in Public Bill Committee· Schedule 12

Amendment 80#10033866No decisionAmends text

Amendment text

Schedule 12, page 461, line 14, leave out “6 April 2026” and insert “1 March 2027”

Stage: Report stage
Type: EditBillBody
Schedule: 12
Page: 461
Line: 14
Draft ref: hoc169
Marshalled no.: 80
Decision: The House has not considered this amendment.

Tabled againstAs amended in Public Bill Committee· Schedule 12

Amendment 81#10033880No decisionAmends text

Amendment text

Schedule 12, page 461, line 22, leave out “6 April 2026” and insert “1 March 2027”

Stage: Report stage
Type: EditBillBody
Schedule: 12
Page: 461
Line: 22
Draft ref: hoc170
Marshalled no.: 81
Decision: The House has not considered this amendment.

Tabled againstAs amended in Public Bill Committee· Schedule 12

Amendment 82#10033879No decisionAmends text

Amendment text

Schedule 12, page 461, line 26, leave out “6 April 2026” and insert “1 March 2027”

Stage: Report stage
Type: EditBillBody
Schedule: 12
Page: 461
Line: 26
Draft ref: hoc171
Marshalled no.: 82
Decision: The House has not considered this amendment.

Tabled againstAs amended in Public Bill Committee· Schedule 12

Amendment 83#10033867No decisionAmends text

Amendment text

Schedule 12, page 461, line 37, leave out “6 April 2026” and insert “1 March 2027”

Stage: Report stage
Type: EditBillBody
Schedule: 12
Page: 461
Line: 37
Draft ref: hoc172
Marshalled no.: 83
Decision: The House has not considered this amendment.

Tabled againstAs amended in Public Bill Committee· Schedule 12

Amendment 84#10033865No decisionAmends text

Amendment text

Schedule 12, page 461, line 42, leave out “6 April 2026” and insert “1 March 2027”

Stage: Report stage
Type: EditBillBody
Schedule: 12
Page: 461
Line: 42
Draft ref: hoc173
Marshalled no.: 84
Decision: The House has not considered this amendment.

Tabled againstAs amended in Public Bill Committee· Schedule 12

Amendment 85#10033863No decisionAmends text

Amendment text

Schedule 12, page 463, line 19, leave out “6 April 2026” and insert “1 March 2027”

Stage: Report stage
Type: EditBillBody
Schedule: 12
Page: 463
Line: 19
Draft ref: hoc174
Marshalled no.: 85
Decision: The House has not considered this amendment.

Tabled againstAs amended in Public Bill Committee· Schedule 12

Amendment 86#10033857No decisionAmends text

Amendment text

Schedule 12, page 463, line 26, leave out “6 April 2026” and insert “1 March 2027”

Stage: Report stage
Type: EditBillBody
Schedule: 12
Page: 463
Line: 26
Draft ref: hoc175
Marshalled no.: 86
Decision: The House has not considered this amendment.

Tabled againstAs amended in Public Bill Committee· Schedule 12

Amendment 87#10033861No decisionAmends text

Amendment text

Schedule 12, page 463, line 32, leave out “6 April 2026” and insert “1 March 2027”

Stage: Report stage
Type: EditBillBody
Schedule: 12
Page: 463
Line: 32
Draft ref: hoc176
Marshalled no.: 87
Decision: The House has not considered this amendment.

Tabled againstAs amended in Public Bill Committee· Schedule 12

Amendment 88#10033876No decisionAmends text

Amendment text

Schedule 12, page 458, line 31, at end insert—
(1A)In Section 227, leave out subsection (3)(a) and insert—

Stage: Report stage
Type: EditBillBody
Schedule: 12
Page: 458
Line: 31
Draft ref: hoc157
Marshalled no.: 88
Decision: The House has not considered this amendment.

Tabled againstAs amended in Public Bill Committee· Schedule 12

Amendment 89#10033874No decisionAmends text

Amendment text

Schedule 12, page 444, line 16, after “£2.5 million” insert “excluding the value of any joint interest in an agricultural or business tenancy that was made in a transaction at arm’s length between persons not connected with each other or that it was such as might be expected to be made in a transaction at arm’s length between persons not connected with each other.”

Stage: Report stage
Type: EditBillBody
Schedule: 12
Page: 444
Line: 16
Draft ref: hoc177
Marshalled no.: 89
Decision: The House has not considered this amendment.

Tabled againstAs amended in Public Bill Committee· Schedule 12

Amendment 90#10033860No decisionAmends text

Amendment text

Schedule 12, page 449, line 36, after “£2.5 million” insert “excluding the value of any joint interest in an agricultural or business tenancy that was made in a transaction at arm’s length between persons not connected with each other or that it was such as might be expected to be made in a transaction at arm’s length between persons not connected with each other.”

Stage: Report stage
Type: EditBillBody
Schedule: 12
Page: 449
Line: 36
Draft ref: hoc178
Marshalled no.: 90
Decision: The House has not considered this amendment.

Tabled againstAs amended in Public Bill Committee· Schedule 12

Amendment 91#10033859No decisionAmends text

Amendment text

Schedule 12, page 450, line 25, after “£2.5 million” insert “excluding the value of any joint interest in an agricultural or business tenancy that was made in a transaction at arm’s length between persons not connected with each other or that it was such as might be expected to be made in a transaction at arm’s length between persons not connected with each other.”

Stage: Report stage
Type: EditBillBody
Schedule: 12
Page: 450
Line: 25
Draft ref: hoc179
Marshalled no.: 91
Decision: The House has not considered this amendment.

Tabled againstAs amended in Public Bill Committee· Schedule 12

Amendment 92#10033864No decisionAmends text

Amendment text

Schedule 12, page 451, line 22, after “£2.5 million” insert “excluding the value of any joint interest in an agricultural or business tenancy that was made in a transaction at arm’s length between persons not connected with each other or that it was such as might be expected to be made in a transaction at arm’s length between persons not connected with each other.”

Stage: Report stage
Type: EditBillBody
Schedule: 12
Page: 451
Line: 22
Draft ref: hoc180
Marshalled no.: 92
Decision: The House has not considered this amendment.

Tabled againstAs amended in Public Bill Committee· Schedule 12

Amendment 93#10033862No decisionAmends text

Amendment text

Schedule 12, page 453, line 15, after “£2.5 million” insert “excluding the value of any joint interest in an agricultural or business tenancy that was made in a transaction at arm’s length between persons not connected with each other or that it was such as might be expected to be made in a transaction at arm’s length between persons not connected with each other.”

Stage: Report stage
Type: EditBillBody
Schedule: 12
Page: 453
Line: 15
Draft ref: hoc181
Marshalled no.: 93
Decision: The House has not considered this amendment.

Tabled againstAs amended in Public Bill Committee· Schedule 12

Amendment 94#10033858No decisionAmends text

Amendment text

Schedule 12, page 453, line 17, after “£2.5 million” insert “excluding the value of any joint interest in an agricultural or business tenancy that was made in a transaction at arm’s length between persons not connected with each other or that it was such as might be expected to be made in a transaction at arm’s length between persons not connected with each other.”

Stage: Report stage
Type: EditBillBody
Schedule: 12
Page: 453
Line: 17
Draft ref: hoc182
Marshalled no.: 94
Decision: The House has not considered this amendment.

Tabled againstAs amended in Public Bill Committee· Schedule 12

Amendment 95#10033924No decisionAmends text

Amendment text

Schedule 12, page 450, line 27, leave out “30 October 2024” and insert “6 April 2026”

Stage: Report stage
Type: EditBillBody
Schedule: 12
Page: 450
Line: 27
Draft ref: hoc184
Marshalled no.: 95
Decision: The House has not considered this amendment.

Tabled againstAs amended in Public Bill Committee· Schedule 12

Amendment 96#10033923No decisionAmends text

Amendment text

Schedule 12, page 451, line 6, leave out “30 October 2024” and insert “6 April 2026”

Stage: Report stage
Type: EditBillBody
Schedule: 12
Page: 451
Line: 6
Draft ref: hoc185
Marshalled no.: 96
Decision: The House has not considered this amendment.

Tabled againstAs amended in Public Bill Committee· Schedule 12

Amendment 97#10033925No decisionAmends text

Amendment text

Schedule 12, page 453, line 23, leave out “30 October 2024” and insert “6 April 2026”

Stage: Report stage
Type: EditBillBody
Schedule: 12
Page: 453
Line: 23
Draft ref: hoc186
Marshalled no.: 97
Decision: The House has not considered this amendment.

Tabled againstAs amended in Public Bill Committee· Schedule 12

Amendment 98#10033922No decisionRemoves provision

Amendment text

Schedule 12, page 460, line 9, leave out sub-paragraphs (2) to (4)

Stage: Report stage
Type: DeleteClauseOrSchedule
Schedule: 12
Page: 460
Line: 9
Draft ref: hoc187
Marshalled no.: 98
Decision: The House has not considered this amendment.

Tabled againstAs amended in Public Bill Committee· Schedule 12

Amendment 99#10033921No decisionAmends text

Amendment text

Schedule 12, page 460, line 27, leave out from “paragraph” to end of paragraph 17(5)(b) and insert “comes into force on 6 April 2026”

Stage: Report stage
Type: EditBillBody
Schedule: 12
Page: 460
Line: 27
Draft ref: hoc188
Marshalled no.: 99
Decision: The House has not considered this amendment.

Tabled againstAs amended in Public Bill Committee· Schedule 12

Amendment 100#10033920No decisionAmends text

Amendment text

Schedule 12, page 460, line 34, leave out “30 October 2024” and insert “6 April 2026”

Stage: Report stage
Type: EditBillBody
Schedule: 12
Page: 460
Line: 34
Draft ref: hoc189
Marshalled no.: 100
Decision: The House has not considered this amendment.

Tabled againstAs amended in Public Bill Committee· Schedule 12

Amendment 102#10033931No decisionAmends text

Amendment text

Schedule 12, page 444, line 16, after “£2.5 million” insert “plus
(aa) the value of any agricultural property subject to a tenancy under the Agricultural Holdings Act 1986, or a tenancy with a fixed term of 10 years or more without unconditional break clauses available to the landlord under the Agricultural Tenancies Act 1995,”

Stage: Report stage
Type: EditBillBody
Schedule: 12
Page: 444
Line: 16
Draft ref: hoc191
Marshalled no.: 102
Decision: The House has not considered this amendment.

Tabled againstAs amended in Public Bill Committee· Schedule 12

Amendment 103#10033933No decisionAmends text

Amendment text

Schedule 12, page 449, line 36, after “£2.5 million” insert “plus
(aa) the value of any agricultural property subject to a tenancy under the Agricultural Holdings Act 1986, or a tenancy with a fixed term of 10 years or more without unconditional break clauses available to the landlord under the Agricultural Tenancies Act 1995,”

Stage: Report stage
Type: EditBillBody
Schedule: 12
Page: 449
Line: 36
Draft ref: hoc192
Marshalled no.: 103
Decision: The House has not considered this amendment.

Tabled againstAs amended in Public Bill Committee· Schedule 12

Amendment 104#10033936No decisionAmends text

Amendment text

Schedule 12, page 450, line 25, after “£2.5 million” insert “plus the value of any agricultural property subject to a tenancy under the Agricultural Holdings Act 1986, or a tenancy with a fixed term of 10 years or more without unconditional break clauses available to the landlord under the Agricultural Tenancies Act 1995”

Stage: Report stage
Type: EditBillBody
Schedule: 12
Page: 450
Line: 25
Draft ref: hoc193
Marshalled no.: 104
Decision: The House has not considered this amendment.

Tabled againstAs amended in Public Bill Committee· Schedule 12

Amendment 105#10033934No decisionAmends text

Amendment text

Schedule 12, page 451, line 22, after “£2.5 million” insert “plus
(aa) the value of any agricultural property subject to a tenancy under the Agricultural Holdings Act 1986, or a tenancy with a fixed term of 10 years or more without unconditional break clauses available to the landlord under the Agricultural Tenancies Act 1995,”

Stage: Report stage
Type: EditBillBody
Schedule: 12
Page: 451
Line: 22
Draft ref: hoc194
Marshalled no.: 105
Decision: The House has not considered this amendment.

Tabled againstAs amended in Public Bill Committee· Schedule 12

Amendment 106#10033932No decisionAmends text

Amendment text

Schedule 12, page 453, line 15, after “£2.5 million” insert “plus the value of any agricultural property subject to a tenancy under the Agricultural Holdings Act 1986, or a tenancy with a fixed term of 10 years or more without unconditional break clauses available to the landlord under the Agricultural Tenancies Act 1995”

Stage: Report stage
Type: EditBillBody
Schedule: 12
Page: 453
Line: 15
Draft ref: hoc195
Marshalled no.: 106
Decision: The House has not considered this amendment.

Tabled againstAs amended in Public Bill Committee· Schedule 12

Amendment 107#10033935No decisionAmends text

Amendment text

Schedule 12, page 453, line 17, after “£2.5 million” insert “plus the value of any agricultural property subject to a tenancy under the Agricultural Holdings Act 1986, or a tenancy with a fixed term of 10 years or more without unconditional break clauses available to the landlord under the Agricultural Tenancies Act 1995,”

Stage: Report stage
Type: EditBillBody
Schedule: 12
Page: 453
Line: 17
Draft ref: hoc196
Marshalled no.: 107
Decision: The House has not considered this amendment.

Tabled againstAs amended in Public Bill Committee· Schedule 12

Amendment 108#10033971No decisionAmends text

Amendment text

Schedule 12, page 454, line 40, at end insert “(But see subsection (2A).)
(2A) If the Treasury estimates that the value of agricultural land has increased by more than the percentage increase in the consumer prices index during the same period, then it must instead make an order by statutory instrument amending each relief allowance amount relating to agricultural property by the percentage increase in the value of agricultural land.”

Stage: Report stage
Type: EditBillBody
Schedule: 12
Page: 454
Line: 40
Draft ref: hoc198
Marshalled no.: 108
Decision: The House has not considered this amendment.

Tabled againstAs amended in Public Bill Committee· Schedule 12

Amendment 109#10033972No decisionAmends text

Amendment text

Schedule 12, page 442, line 20, leave out from “and” to end of line 23 and insert—
“(c) either—

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: 442
Line: 20
Draft ref: hoc200
Marshalled no.: 109
Decision: The House has not considered this amendment.

Tabled againstAs amended in Public Bill Committee· Schedule 12

Amendment 110#10033973No decisionAmends text

Amendment text

Schedule 12, page 442, line 29, leave out from “and” to end of line 32 and insert—
“(c) either—

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: 442
Line: 29
Draft ref: hoc201
Marshalled no.: 110
Decision: The House has not considered this amendment.

Tabled againstAs amended in Public Bill Committee· Schedule 12

Amendment 111#10033975No decisionAmends text

Amendment text

Schedule 12, page 443, line 9, leave out from “and” to end of line 12 and insert—
“(b) either—

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: 443
Line: 9
Draft ref: hoc202
Marshalled no.: 111
Decision: The House has not considered this amendment.

Tabled againstAs amended in Public Bill Committee· Schedule 12

Schedule 21 1

Amendment 25#10032331No decisionAmends text

Amendment text

Schedule 21, page 514, line 38, at end insert—
“(aa) in sub-paragraph (3), for “individual” substitute “person”;”

Stage: Committee stage
Type: EditBillBody
Schedule: 21
Page: 514
Line: 38
Draft ref: opc2
Marshalled no.: 25
Decision: The House has not considered this amendment.

Tabled againstAs introduced· Schedule 21

Schedule 23 4

Amendment #10032334#10032334AgreedAmends text

Amendment text

Page 533, line 18, that Schedule 23 be transferred to the end of line 5 on page 468.

Stage: Committee stage
Type: EditBillBody
Schedule: 23
Page: 533
Line: 18
Draft ref: opc56
Decision: This amendment was agreed to.

Tabled againstAs introduced· Schedule 23

Amendment 26#10032318AgreedRemoves provision

Amendment text

Schedule 23, page 535, line 24, leave out from “waters” to end of line 25

Stage: Committee stage
Type: DeleteClauseOrSchedule
Schedule: 23
Page: 535
Line: 24
Draft ref: opc61
Marshalled no.: 26
Decision: This amendment was agreed to.

Tabled againstAs introduced· Schedule 23

Amendment 27#10032319AgreedAmends text

Amendment text

Schedule 23, page 535, line 22, after “from” insert “premises in”

Stage: Committee stage
Type: EditBillBody
Schedule: 23
Page: 535
Line: 22
Draft ref: opc60
Marshalled no.: 27
Decision: This amendment was agreed to.

Tabled againstAs introduced· Schedule 23

Amendment 28#10032325AgreedAmends text

Amendment text

Schedule 23, page 535, line 23, after “Ireland” insert “operated or used by a person registered under section 24 of the Act for any purpose specified in subsection (6) of that section”

Stage: Committee stage
Type: EditBillBody
Schedule: 23
Page: 535
Line: 23
Draft ref: opc63
Marshalled no.: 28
Decision: This amendment was agreed to.

Tabled againstAs introduced· Schedule 23

EnactedFinance Act 2026

New clauses & schedules 57

Clause 4 1

Clause 5 1

Clause 6 1

Clause 7 1

Clause 10 1

Clause 13 12

Clause 14 10

Clause 15 11

Clause 23 2

Clause 24 5

Clause 25 2

Clause 27 1

Clause 62 2

Clause 63 4

Clause 64 3

Clause 65 10

Clause 66 3

Clause 67 14

Clause 74 4

Clause 77 1

Clause 78 1

Clause 79 2

Clause 80 1

Clause 86 2

Clause 107 2

Clause 110 1

Clause 138 2

Clause 146 1

Clause 225 6

Clause 259 1

Schedule 3 14

Schedule 6 1

Schedule 7 1

Schedule 8 4

Schedule 10 1

Schedule 11 6

Schedule 12 86

Schedule 21 1

Schedule 23 4