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Procedure (Future taxation)

Volume 578: debated on Tuesday 25 March 2014


That, notwithstanding anything to the contrary in the practice of the House relating to the matters that may be included in Finance Bills, any Finance Bill of the present Session may contain the following provisions taking effect in a future year—

(a) provision about the basic rate limit for the purposes of income tax,

(b) provision about personal allowances for the purposes of income tax,

(c) provision for, and in connection with, the starting rate for savings and the savings rate limit,

(d) provision about the index to be used under sections 21 and 57 of the Income Tax Act 2007,

(e) provision for corporation tax to be charged for the financial year 2015,

(f) provision about the rates of corporation tax,

(g) provision about marginal relief in relation to corporation tax,

(h) provision about small claims treatment under Chapter 3 of Part 8A of the Corporation Tax Act 2010,

(i) provision about capital allowances,

(j) provision about the annual exempt amount for the purposes of capital gains tax,

(k) provision about income tax allowances and reliefs for married couples and civil partners,

(l) provision about taxable benefits in respect of cars,

(m) provision about employment-related securities and employment-related securities options,

(n) provision about corporation tax relief in relation to employee share acquisitions,

(o) provision about the seed enterprise investment scheme,

(p) provision about the rates of air passenger duty,

(q) provision amending the description of vehicles which are exempt vehicles for the purposes of the Vehicle Excise and Registration Act 1994,

(r) provision about the rates of climate change levy,

(s) provision about the rates of landfill tax,

(t) provision amending the threshold for the charge to tax and the annual chargeable amount for the purposes of the annual tax on enveloped dwellings,

(u) provision about the indexation of rate bands for the purposes of inheritance tax, and

(v) provision about the Scottish basic rate, the Scottish higher rate and the Scottish additional rate of income tax.