OrbitaxThe Finance (No. 3) Bill was published on 26 May 2005. The Bill reintroduces into Parliament the provisions of the original Finance Bill 2005 that were dropped when the Finance Act 2005 was enacted. Important details include:
|Approved Changes|United Kingdom
| - | an amendment of the double tax relief provisions in order to align UK domestic law with the amended EC Parent-Subsidiary Directive; and | |
| - | Introducing powers to consolidate and replace the existing tax regime for collective investment schemes in regulations that will allow the … |
