Amendments — Finance Act 2026

Proposed amendments

60 amendments across 8 provisions

New clauses & schedules 29

Amendment #10032386#10032386No decisionNew clause / schedule

Amendment text

To move the following Clause—
“Report on charitable investments purpose test

Only the heading is published via the Bills API — the full text of this new clause/schedule is set out in the marshalled Amendment Paper.

Stage: Committee stage
Type: AddClauseOrSchedule

Amendment #10032389#10032389No decisionNew clause / schedule

Amendment text

To move the following Clause—
“Report on the impact of section 48 (international controlled transactions)

Only the heading is published via the Bills API — the full text of this new clause/schedule is set out in the marshalled Amendment Paper.

Stage: Committee stage
Type: AddClauseOrSchedule

Amendment #10032391#10032391No decisionNew clause / schedule

Amendment text

To move the following Clause—
“Report on the impact of section 15

Only the heading is published via the Bills API — the full text of this new clause/schedule is set out in the marshalled Amendment Paper.

Stage: Committee stage
Type: AddClauseOrSchedule

Amendment #10032392#10032392No decisionNew clause / schedule

Amendment text

To move the following Clause—
“Report on legacies to charities

Only the heading is published via the Bills API — the full text of this new clause/schedule is set out in the marshalled Amendment Paper.

Stage: Committee stage
Type: AddClauseOrSchedule

Amendment #10032393#10032393No decisionNew clause / schedule

Amendment text

To move the following Clause—
“Pillar Two competitive safeguards and review

Only the heading is published via the Bills API — the full text of this new clause/schedule is set out in the marshalled Amendment Paper.

Stage: Committee stage
Type: AddClauseOrSchedule

Amendment #10032399#10032399No decisionNew clause / schedule

Amendment text

To move the following Clause—
“Report on the impact of section 28

Only the heading is published via the Bills API — the full text of this new clause/schedule is set out in the marshalled Amendment Paper.

Stage: Committee stage
Type: AddClauseOrSchedule

Amendment #10032424#10032424No decisionNew clause / schedule

Amendment text

To move the following Clause—
“Review of outcome test

Only the heading is published via the Bills API — the full text of this new clause/schedule is set out in the marshalled Amendment Paper.

Stage: Committee stage
Type: AddClauseOrSchedule

Amendment #10032426#10032426No decisionNew clause / schedule

Amendment text

To move the following Clause—
“Report on tainted charity donations

Only the heading is published via the Bills API — the full text of this new clause/schedule is set out in the marshalled Amendment Paper.

Stage: Committee stage
Type: AddClauseOrSchedule

Amendment #10032430#10032430No decisionNew clause / schedule

Amendment text

To move the following Clause—
“Review of the impact of section 30

Only the heading is published via the Bills API — the full text of this new clause/schedule is set out in the marshalled Amendment Paper.

Stage: Committee stage
Type: AddClauseOrSchedule

Amendment #10032701#10032701No decisionNew clause / schedule

Amendment text

To move the following Clause—
“Report on winter fuel payment charge and related compliance and collection measures

Only the heading is published via the Bills API — the full text of this new clause/schedule is set out in the marshalled Amendment Paper.

Stage: Report stage
Type: AddClauseOrSchedule

Amendment #10032702#10032702No decisionNew clause / schedule

Amendment text

To move the following Clause—
“Report on fairness and scope of the loan charge settlement opportunity

Only the heading is published via the Bills API — the full text of this new clause/schedule is set out in the marshalled Amendment Paper.

Stage: Report stage
Type: AddClauseOrSchedule

Amendment #10032704#10032704No decisionNew clause / schedule

Amendment text

To move the following Clause—
“Report on implementation customer service standards in relation to sections 253 to 258

Only the heading is published via the Bills API — the full text of this new clause/schedule is set out in the marshalled Amendment Paper.

Stage: Report stage
Type: AddClauseOrSchedule

Amendment #10033578#10033578No decisionNew clause / schedule

Amendment text

To move the following Clause—
“Implementing the prohibition of the promotion of certain tax avoidance arrangements

Only the heading is published via the Bills API — the full text of this new clause/schedule is set out in the marshalled Amendment Paper.

Stage: Report stage
Type: AddClauseOrSchedule

Amendment #10033792#10033792No decisionNew clause / schedule

Amendment text

To move the following Clause—
“Offshore income gains

Only the heading is published via the Bills API — the full text of this new clause/schedule is set out in the marshalled Amendment Paper.

Stage: Report stage
Type: AddClauseOrSchedule

Amendment #10033816#10033816No decisionNew clause / schedule

Amendment text

To move the following Clause—
“Offshore income gains: savings

Only the heading is published via the Bills API — the full text of this new clause/schedule is set out in the marshalled Amendment Paper.

Stage: Report stage
Type: AddClauseOrSchedule

Amendment #10033834#10033834No decisionNew clause / schedule

Amendment text

To move the following Clause—
“Pensions: abolition of the lifetime allowance charge

Only the heading is published via the Bills API — the full text of this new clause/schedule is set out in the marshalled Amendment Paper.

Stage: Report stage
Type: AddClauseOrSchedule

Amendment #10033855#10033855No decisionNew clause / schedule

Amendment text

To move the following Clause—
“Impact of section 84 (General betting duty charge on remote bets)

Only the heading is published via the Bills API — the full text of this new clause/schedule is set out in the marshalled Amendment Paper.

Stage: Report stage
Type: AddClauseOrSchedule

Amendment #10033856#10033856No decisionNew clause / schedule

Amendment text

To move the following Clause—
“Review of operation of the carbon border adjustment mechanism

Only the heading is published via the Bills API — the full text of this new clause/schedule is set out in the marshalled Amendment Paper.

Stage: Report stage
Type: AddClauseOrSchedule

Amendment #10033883#10033883No decisionNew clause / schedule

Amendment text

To move the following Clause—
“Impact of changes to gambling duties on the economy of Gibraltar

Only the heading is published via the Bills API — the full text of this new clause/schedule is set out in the marshalled Amendment Paper.

Stage: Report stage
Type: AddClauseOrSchedule

Amendment #10033968#10033968No decisionNew clause / schedule

Amendment text

To move the following Clause—
“Uprating of allowance amounts for agricultural property

Only the heading is published via the Bills API — the full text of this new clause/schedule is set out in the marshalled Amendment Paper.

Stage: Report stage
Type: AddClauseOrSchedule

Amendment #10033982#10033982No decisionNew clause / schedule

Amendment text

To move the following Clause—
“Review of anti-forestalling provisions relating to Agricultural Property Relief

Only the heading is published via the Bills API — the full text of this new clause/schedule is set out in the marshalled Amendment Paper.

Stage: Report stage
Type: AddClauseOrSchedule

Amendment #10033985#10033985No decisionNew clause / schedule

Amendment text

To move the following Clause—
“Review of impact of Act on complexity of the tax system and administrative burdens

Only the heading is published via the Bills API — the full text of this new clause/schedule is set out in the marshalled Amendment Paper.

Stage: Report stage
Type: AddClauseOrSchedule

Amendment #10033986#10033986No decisionNew clause / schedule

Amendment text

To move the following Clause—
“Review of cumulative impact on the hospitality sector

Only the heading is published via the Bills API — the full text of this new clause/schedule is set out in the marshalled Amendment Paper.

Stage: Report stage
Type: AddClauseOrSchedule

Amendment #10033987#10033987No decisionNew clause / schedule

Amendment text

To move the following Clause—
“Review of the effect of sections 63 to 68

Only the heading is published via the Bills API — the full text of this new clause/schedule is set out in the marshalled Amendment Paper.

Stage: Report stage
Type: AddClauseOrSchedule

Amendment #10033988#10033988No decisionNew clause / schedule

Amendment text

To move the following Clause—
“Administration of inherited pension pots

Only the heading is published via the Bills API — the full text of this new clause/schedule is set out in the marshalled Amendment Paper.

Stage: Report stage
Type: AddClauseOrSchedule

Amendment #10033989#10033989No decisionNew clause / schedule

Amendment text

To move the following Clause—
“Report on impact of sections 9, 10 and 69

Only the heading is published via the Bills API — the full text of this new clause/schedule is set out in the marshalled Amendment Paper.

Stage: Report stage
Type: AddClauseOrSchedule

Amendment #10033990#10033990No decisionNew clause / schedule

Amendment text

To move the following Clause—
“Review of impact on unemployment and youth employment

Only the heading is published via the Bills API — the full text of this new clause/schedule is set out in the marshalled Amendment Paper.

Stage: Report stage
Type: AddClauseOrSchedule

Amendment #10033992#10033992No decisionNew clause / schedule

Amendment text

To move the following Clause—
“Review of the impact of tax changes on household finances

Only the heading is published via the Bills API — the full text of this new clause/schedule is set out in the marshalled Amendment Paper.

Stage: Report stage
Type: AddClauseOrSchedule

Amendment #10034003#10034003No decisionNew clause / schedule

Amendment text

To move the following Clause—
“Notification of taxpayers affected by frozen thresholds

Only the heading is published via the Bills API — the full text of this new clause/schedule is set out in the marshalled Amendment Paper.

Stage: Report stage
Type: AddClauseOrSchedule

Clause 62 1

Amendment #10030809#10030809No decisionRemoves provision

Amendment text

Page 77, line 4, leave out Clause 62

Stage: Committee of the whole House
Type: DeleteClauseOrSchedule
Clause: 62

Clause 138 2

Amendment #10032326#10032326No decisionAmends text

Amendment text

Clause 138, page 146, line 24, at end insert—
“( ) Sections 114(4) (production only in accordance with regulations) and 117(1) (duty to stamp in accordance with regulations) come into force on such day as the Treasury may by regulations appoint.”

Stage: Committee stage
Type: EditBillBody
Clause: 138

Amendment #10032329#10032329No decisionAmends text

Amendment text

Clause 138, page 146, line 27, after “2027” insert “, and have effect in relation to vaping products irrespective of when they were produced or imported”

Stage: Committee stage
Type: EditBillBody
Clause: 138

Clause 146 1

Amendment #10032320#10032320No decisionAmends text

Amendment text

Clause 146, page 154, line 17, at end insert—
“(4A) In determining the “baseline free allocation percentage” in relation to a CBAM sector, ignore any scheme year in which there were no sectoral emissions.”

Stage: Committee stage
Type: EditBillBody
Clause: 146

Clause 225 6

Amendment #10032330#10032330No decisionAmends text

Amendment text

Clause 225, page 211, line 28, leave out “(d)” and insert “(da)”

Stage: Committee stage
Type: EditBillBody
Clause: 225

Amendment #10032338#10032338No decisionRemoves provision

Amendment text

Clause 225, page 211, line 26, leave out “including a relevant anti-avoidance penalty”

Stage: Committee stage
Type: DeleteClauseOrSchedule
Clause: 225

Amendment #10032342#10032342No decisionAmends text

Amendment text

Clause 225, page 211, line 24, leave out “an amount within paragraph (a) or (b)” and insert “a tax payable to HMRC or to national insurance contributions”

Stage: Committee stage
Type: EditBillBody
Clause: 225

Amendment #10032343#10032343No decisionAmends text

Amendment text

Clause 225, page 211, line 27, at end insert—
“(da) a civil penalty (not within paragraph (d)) relating to an obligation contained in a provision made by or under any enactment relating to tax;”

Stage: Committee stage
Type: EditBillBody
Clause: 225

Amendment #10032432#10032432No decisionRemoves provision

Amendment text

Clause 225, page 212, line 28, leave out paragraph (d)

Stage: Committee stage
Type: DeleteClauseOrSchedule
Clause: 225

Amendment #10032434#10032434No decisionRemoves provision

Amendment text

Clause 225, page 212, line 22, leave out paragraph (a)

Stage: Committee stage
Type: DeleteClauseOrSchedule
Clause: 225

Clause 259 1

Amendment #10032541#10032541No decisionAmends text

Amendment text

Clause 259, page 236, line 4, at end insert—
“(1A) After paragraph 5(8) insert—

The Bills API publishes only the tabling instruction here, not the inserted text itself — the full wording is set out in the marshalled Amendment Paper.

Stage: Committee stage
Type: EditBillBody
Clause: 259

Schedule 12 19

Amendment #10030816#10030816No decisionAmends text

Amendment text

Schedule 12, page 451, line 22, leave out “30 October 2024” and insert “1 March 2027”

Stage: Committee of the whole House
Type: EditBillBody
Schedule: 12

Amendment #10030817#10030817No decisionAmends text

Amendment text

Schedule 12, page 452, line 3, leave out “30 October 2024” and insert “1 March 2027”

Stage: Committee of the whole House
Type: EditBillBody
Schedule: 12

Amendment #10030818#10030818No decisionAmends text

Amendment text

Schedule 12, page 454, line 17, leave out “30 October 2024” and insert “1 March 2027”

Stage: Committee of the whole House
Type: EditBillBody
Schedule: 12

Amendment #10030819#10030819No decisionAmends text

Amendment text

Schedule 12, page 461, line 2, leave out “6 April 2026” and insert “1 March 2027”

Stage: Committee of the whole House
Type: EditBillBody
Schedule: 12

Amendment #10030820#10030820No decisionRemoves provision

Amendment text

Schedule 12, page 461, line 3, leave out sub-paragraphs (2) and (3)

Stage: Committee of the whole House
Type: DeleteClauseOrSchedule
Schedule: 12

Amendment #10030821#10030821No decisionAmends text

Amendment text

Schedule 12, page 461, line 17, leave out “sub-paragraph (3) will not apply” and insert “the transfer will prove to be an exempt transfer”

Stage: Committee of the whole House
Type: EditBillBody
Schedule: 12

Amendment #10030822#10030822No decisionAmends text

Amendment text

Schedule 12, page 461, line 21, leave out from “paragraph” to end of paragraph 17(5)(b) and insert “comes into force on 1 March 2027”

Stage: Committee of the whole House
Type: EditBillBody
Schedule: 12

Amendment #10030823#10030823No decisionAmends text

Amendment text

Schedule 12, page 461, line 28, leave out “30 October 2024” and insert “1 March 2027”

Stage: Committee of the whole House
Type: EditBillBody
Schedule: 12

Amendment #10031292#10031292No decisionAmends text

Amendment text

Schedule 12, page 452, line 18, leave out “£1 million” and insert “£2.5 million”

Stage: Committee of the whole House
Type: EditBillBody
Schedule: 12

Amendment #10031293#10031293No decisionAmends text

Amendment text

Schedule 12, page 450, line 32, leave out “£1 million” and insert “£2.5 million”

Stage: Committee of the whole House
Type: EditBillBody
Schedule: 12

Amendment #10031294#10031294No decisionAmends text

Amendment text

Schedule 12, page 451, line 20, leave out “£1 million” and insert “£2.5 million”

Stage: Committee of the whole House
Type: EditBillBody
Schedule: 12

Amendment #10031295#10031295No decisionAmends text

Amendment text

Schedule 12, page 445, line 14, leave out “£1 million” and insert “£2.5 million”

Stage: Committee of the whole House
Type: EditBillBody
Schedule: 12

Amendment #10031297#10031297No decisionAmends text

Amendment text

Schedule 12, page 454, line 10, leave out “£1 million” and insert “£2.5 million”

Stage: Committee of the whole House
Type: EditBillBody
Schedule: 12

Amendment #10031298#10031298No decisionAmends text

Amendment text

Schedule 12, page 454, line 11, leave out “£1 million” and insert “£2.5 million”

Stage: Committee of the whole House
Type: EditBillBody
Schedule: 12

Amendment #10031427#10031427No decisionAmends text

Amendment text

Schedule 12, page 461, line 21, leave out from “paragraph” to end of paragraph 17(5)(b) and insert “comes into force on 6 April 2026”

Stage: Committee of the whole House
Type: EditBillBody
Schedule: 12

Amendment #10031428#10031428No decisionAmends text

Amendment text

Schedule 12, page 454, line 17, leave out “30 October 2024” and insert “6 April 2026”

Stage: Committee of the whole House
Type: EditBillBody
Schedule: 12

Amendment #10031429#10031429No decisionAmends text

Amendment text

Schedule 12, page 452, line 3, leave out “30 October 2024” and insert “6 April 2026”

Stage: Committee of the whole House
Type: EditBillBody
Schedule: 12

Amendment #10031430#10031430No decisionRemoves provision

Amendment text

Schedule 12, page 461, line 3, leave out sub-paragraphs (2) to (4)

Stage: Committee of the whole House
Type: DeleteClauseOrSchedule
Schedule: 12

Amendment #10031431#10031431No decisionAmends text

Amendment text

Schedule 12, page 451, line 22, leave out “30 October 2024” and insert “6 April 2026”

Stage: Committee of the whole House
Type: EditBillBody
Schedule: 12

Schedule 21 1

Amendment #10032331#10032331No decisionAmends text

Amendment text

Schedule 21, page 514, line 38, at end insert—
“(aa) in sub-paragraph (3), for “individual” substitute “person”;”

Stage: Committee stage
Type: EditBillBody
Schedule: 21

EnactedFinance Act 2026

New clauses & schedules 29

Clause 62 1

Clause 138 2

Clause 146 1

Clause 225 6

Clause 259 1

Schedule 12 19

Schedule 21 1