Corporation Tax Bill: Report, Together with Formal Minutes and EvidenceThe Committee welcomes the Corporation Tax Bill as a clarification of the existing law and believes it will be easier to use and more accessible to Parliament, the judiciary, informed professionals, business people and other users of the legislation. The Committee is satisified that the only changes to the law that the Bill makes are of such minor significance that they need not be referred to the attention of Parliament. |
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27 January accordance with sub-paragraph accumulated net losses agreed amendments ensure Andy Reed Bill accurately reflects brought into account Chairman Colin Breed Committee on Tax conditions in section consequential amendments Consultative and Steering Corporation Tax Bill corporation tax codes deduction Derivative contracts earlier accounting period end insert exchange credits HMRC Tax Law House of Commons House of Lords ICTA Income from estates income tax insert person insert the conditions Joint Committee Law Rewrite Bills Law Rewrite project Lease premiums leave out company leave out line leave out section Less tax Admin liable to income line 27 line 34 line 9 Loan relationships Lord Goodhart Miscellaneous minor corrections Miss Dyall offshore fund paragraph Partnerships project's Consultative provisions rewritten Schedule A business Sir Peter Viggers source legislation Steering Committees Stephen Timms subsection substitute UK property tax and corporation Tax Law Rewrite tax Less tax Trading income UK property business Unremittable income