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Explanatory Notes


 

TAXATION (INTERNATIONAL AND OTHER PROVISIONS) BILL

EXPLANATORY NOTES

SUPPLEMENTARY NOTE

Following introduction in the House of Commons, the Taxation (International and Other Provisions) Bill was amended in the Joint Committee on Tax Law Rewrite Bills. The Tax Law Rewrite Project set out the amendments, with brief explanations, in Appendix 4 of its written evidence to the Joint Committee. This is included in the Joint Committee’s Report (HL Paper 31, HC 232).

On 28 January 2010 the House of Commons reprinted the Bill, incorporating the amendments agreed to in the Joint Committee. As the Bill has not been amended since this reprint, it has been decided that the Bill should not be reprinted by the House of Lords. The Bill before the House of Lords is therefore HC Bill 44. This Supplementary Note details changes to the Explanatory Notes (HC Bill 2-EN) that result from the amendments now incorporated in the Bill.

In paragraph 1372 of the Explanatory Notes, delete the last sentence which is now redundant since it refers to a paragraph, of Schedule 9 to the Bill, that was omitted by an amendment made in the Joint Committee.

TAXATION (INTERNATIONAL AND OTHER PROVISIONS) BILL

EXPLANATORY NOTES

SUPPLEMENTARY NOTE

     These notes refer to the Taxation (International and Other Provisions) Bill

      as amended by the Joint Committee on Tax Law Rewrite Bills, ordered by the House of Commons to be printed on 11th January 2010

     [Bill 44]

     Ordered to be Printed,

     4th February 2010

     (c) Parliamentary copyright House of Lords 2010

     Applications for reproduction should be made in writing to the Information Policy Team, Office of Public Sector Information, Kew, Richmond, Surrey TW9 4DU Fax 01603 723000

LONDON: THE STATIONERY OFFICE

     Printed in the United Kingdom by The Stationery Office Limited

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© Parliamentary copyright 2010
Prepared: 5 February 2010