Policy paper

CommitteeFinance StageBill 2025-26: Public Bill Committee

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

From:
HM Revenue & Customs
Published
21 January 2026
Last updated
23 January 2026 — See all updates

Documents

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

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Amendments 5 to 8 to Clause 24: Umbrella companies

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

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

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Amendment 12 to clause 110: Increase to rates of levy

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Amendment 15 to clause 146: Rate

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Details

The government tabled the following amendments for the Public Bill Committee of Finance Bill 2025-26.2025-26, Thesethat areneed accompanied by 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

Updates to this page

Published 21 January 2026
Last updated 23 January 2026 href="#full-history">+ show all updates

  1. Explanatory note for amendments 37 and 38 to clause 13: Enterprise management incentives: thresholds and period for exercise has been added.

  2. First published.

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