Finance Bill 2025-26: Public Bill Committee

Explanatory Notes for government amendments in Public Bill Committee of Finance Bill 2025-26.

Amendments 37 and 38 to clause 13: Enterprise management incentives: thresholds and period for exercise

Amendments 5 to 8 to Clause 24: Umbrella companies

Amendments 21 to 24 to clause 50 and Schedule 8: Pillar two

Amendments 26 to 28 to clause 100 and Schedule 14: Aggregates levy: amendments relating to disapplication of levy to Scotland

Amendment 12 to clause 110: Increase to rates of levy

Amendment 15 to clause 146: Rate

Details

The government tabled the following amendments for the Public Bill Committee of Finance Bill 2025-26, that need the following updated explanatory notes:

• Amendments 37 and 38 to clause 13: Enterprise management incentives: thresholds and period for exercise
• Amendments 5 to 8 to clause 24: Umbrella companies
• Amendments 21 to 24 to clause 50 and Schedule 8: Pillar Two
• Amendments 26 to 28 to clause 100 and Schedule 14: amendments relating to disapplication of levy to Scotland
• Amendment 12 to clause 110: Increase to rates of levy
• Amendment 15 to clause 146: Rate