Tracking the Act

UNUSUALLY THIS YEAR'S Finance Bill had no new clauses added. Indeed it actually lost a small one of four lines: the Government withdrew clause 143 which would have denied capital gains rollover relief on conversion into a real estate investment trust. All subsequent clause numbers changed. At Committee Stage 103 amendments were made and at Report Stage 52. Some added many sections and paragraphs to other Acts and altogether the Bill lengthened from 475 to 506 pages.

The table below shows in the far right-hand column the number of every section and Schedule in the Act. The far left-hand column shows the clause or Schedule number each started with any amendments made where they are printed in Simon's Weekly Tax Intelligence (SWTI) and the date and location of debates if any.

W indicates debates in the Whole House and numbers indicate...