Draft legislation
See also Regulatory Impact Assessments.
- Draft - The Finance Act 2008, Schedule 41 (Appointed Day, Savings and Transitional Provision) Order 2009 (PDF 26K)
- Draft - The Finance Act 2008, Schedule 40 (Appointed Day, Savings and Transitional Provision) Order 2009 (PDF 32K)
- Finance Bill 2009: loan relationships, derivative contracts and interest
- New Repo Legislation for Companies
- Financial avoidance using Repos - Explanatory Statement (06/06)
- Avoidance by factoring of business income or receipts etc (PDF 253K) (06/06)
- UK REIT Regime (06/06)
- Changes to Oil Pricing (05/06)
- Leased Plant and Machinery (03/06)
- Sale of Lessors (03/06)
- Authorised Investment Funds (AIFs) (02/06)
- Finance Bill 2006: Life insurance companies (PDF 106K) (09/05)
- Tax boost for research - spinout companies (02/05)
- Corporation Tax - Action against avoidance (02/05)
- Implementation of the European Company Statute (01/05)
- Draft Regulations – Duty of Company to Notify Coming Within the Charge to Corporation Tax (07/04)
- Disclosure Requirements - Draft Regulations (05/04)
- Draft Income Tax (Trading and Other Income) Bill and Explanatory Notes (03/04)
- Taxable benefits: Childcare and childcare vouchers (03/04)
- Tackling Avoidance: Income Tax - Deficiency Relief Draft regulations - Mandatory Electronic Payment for Large Employers (PDF 104K) (06/03)
- Draft regulations for non-resident insurance companies (PDF 204K) (05/03)
- Taxation of UK Branches of Foreign Companies 05/03
- Draft Schedule - Life Assurance Companies (PDF 35K) (01/03)
- Draft Clause - Life Assurance Companies (PDF 7K) (01/03)
- Explanatory Notes - Life Assurance Companies (PDF 271K) (01/03)
- Draft legislation - Corporation Tax: Relief for Employee Share Acquisition (PDF 129K) (12/02)
- Technical commentary - Corporation Tax: Relief for Employee Share Acquisition (PDF 43K) (12/02)
- Draft Legislation - Modernising Stamp Duty on Land Buildings (11/02)
- Income Tax (Earnings and Pensions) Bill (06/02)
- Draft Legislation: The Corporation Tax (Finance Leasing of Intangible Assets) Regulations 2002 (05/02)
- Draft Legislation: Publication of the draft legislation for the Community Investment Tax Credit (03/02)
- Consultations - Draft Regulations to Exempt Minor Benefits (PDF 21K) (09/01)
- Tax and Accounting: Changes in Law & Practice (08/01)
- National Insurance Contributions (NICs) on Mileage Allowance and Passenger Payments (08/01)
- Financial Services and Markets Act: draft consequential amendments to tax law (07/01)
- The draft Controlled Foreign Company Rules (03/01)
- The draft Stocklending Anti-Avoidance Legislation (11/00)
- The draft National Insurance Regulations and draft Finance Bill clauses (02/00)
