Synopsis: Draft clauses to be included in the 2016 Finance Bill have been published today.
The government has published draft clauses for Finance Bill 2016.
The draft regulations are subject to consultation until Wednesday 3 February 2016.
Where secondary legislation will give substantive effect to the Finance Bill clause, this has also been published in draft.
Each clause is accompanied by:
- a tax information and impact note (TIIN) which sets out what the legislation seeks to achieve, why the government is undertaking the change and a summary of the expected impacts
- an explanatory note which provides a more detailed guide to the legislation.
Full details of each separate measure can be found here.
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