Finance Bill 2014: legislation, explanatory notes and guidance - GOV.UK
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Read the news story: Finance Bill 14 brings in new tax changes
As set out in the Overview of Tax Legislation and Rates (OOTLAR) legislation will be introduced during the passage of Finance Bill 2014 on the following measures:
The government has also published guidance and technical notes on the following measures:
The guidance notes on partnerships will form the basis of guidance which will be published in HMRC’s Business Income Manual after Royal Assent.