Finance (No 3) Bill 2010 measures
The Treasury published draft legislation and explanatory notes on 32 ‘technical tax measures inherited from the previous Government’ to be legislated in an autumn Finance Bill. Each measure is listed separately in this guide along with the relevant June 2010 Budget Note (BN) and marked ‘FB’.
Comments to: FBTeam@hmtreasury.gsi.gov.uk
Consultation period: 12 July–3 September 2010.
Further guidance: www.lexisurl.com/0KR4v
Aggregates levy (FB)
Extension of Northern Ireland transitional tax credit (BN33).
Effective date: The primary enabling legislation will have effect on and after the date of Royal Assent and regulations will be laid following State Aid approval.
Alcohol taxation and pricing
A review of alcohol taxation and pricing to ‘tackle problem drinking without unfairly penalising pubs responsible drinkers or local industry’.
Comments to: alcohol.review@hmtreasury.gsi.gov.uk
Consultation...
