Finance Bill 2018-19: Report stage
Explanatory Notes and Tax Information and Impact Notes (TIINs) for government amendments and new clauses at Report Stage of Finance Bill 2018-19.
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The government tabled amendments 2 and 3 to clause 38, schedule 15: Entrepreneurs鈥� Relief; 鈥楴ew clause 6 and new Schedule 1: Intangible fixed assets: restrictions on goodwill and certain other assets鈥�; 鈥楢mendments 4, 5, and 6: Intangible fixed assets: exceptions to degrouping charges etc鈥�; 鈥楾IIN: Corporation Tax: reform of tax relief for goodwill amortisation in the corporate intangibles regime鈥� for the Report Stage of Finance Bill 2018-19. The amendments are accompanied by an Explanatory Note, with the new clause accompanied by a Tax Impact and Information Note (TIIN).