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Guide to Finance Bill renumbering

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The House of Lords Finance Bill, published late on 25 May, incorporated all the UK government’s amendments which were passed by the House of Commons at report stage the previous day.

The changes included the insertion of the following four new clauses and one new schedule:

  • clause 95 (distance selling: Northern Ireland)
  • clause 96 (distance selling: power to make further provision)
  • clause 97 (supply of imported works of art etc)
  • clause 98 (continuing effect of principle preventing the abuse of the VAT system)
  • Sch 18 (VAT and distance selling: Northern Ireland)

As a result these late additions, original clauses 95–132 have been moved back by 4 (appearing as clauses 99–136 in the Lords Bill). Schedules 18–33 in the original Bill have been moved back by 1 (appearing as Schs 19–34 in the Lords Bill).

Original clauses 1–94 and Schs 1–17 are not affected by renumbering.

Issue: 1534
Categories: News