Corporation Tax Bill And Taxation International And Other Provisions Bill

In this report the Committee considers both the Corporation Tax Bill and the Taxation (International and Other Provisions) Bill. They paid particular attention to: the changes proposed by the Corporation Tax Bill expected to increase or reduce the amount of corporation tax payable; and the powers in the Corporation Tax Bill to amend legislation and the assurance given by the Minister that the projects' Consultative and Steering Committees would have to consent to any such changes. The Committee accepts the proposed amendments to both Bills, which are of a minor, technical nature

These notes refer to the Corporation Tax Bill as amended by the Joint Committee on Tax Law Rewrite Bills, ordered by the House of Commons to be printed on 11 January 2010 (HC Bill 43, ISBN 978021554538). These notes have been published as a House of Lords paper because the Bill, as amended, has not been amended since HC Bill 43 was printed and it has been decided that the Bill should not be printed by the House of Lords

Royal assent, 18th March 2010. An Act to restate, with minor changes, certain enactments relating to tax; to make provision for purposes connected with the restatement of enactments by other tax law rewrite acts. Explanatory notes to assist in the understanding of the Act will be available separately

On cover and title page: House, committees of the whole House, general committees and select committees

This action plan, created in response to a request by the G20, identifies a set of domestic and international actions to address the problems of base erosion and profit sharing.

These notes refer to the Taxation (International and Other Provisions) Act 2010 (c. 8) (ISBN 9780105408109) which received Royal assent on 18th March 2010

The 1987 tax reform package considered.