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Inland Revenue

Tax Policy

PUBLISHED 28 May 2002

Bill reported back to Parliament

The Finance and Expenditure Committee has presented its report to Parliament on the Taxation (Relief, Refunds and Miscellaneous Provisions) Bill, introduced in December. It has recommended a number of changes to the bill as introduced, including technical amendments to the proposed legislation on transfers of overpaid tax. For an explanation and examples of how the formulae for calculating when provisional tax is overpaid, see our special report "Transfers of excess tax" (DOC 98KB, PDF 60KB). For officials' recommendations on submissions on the bill see the "Officials' report to the FEC". The bill as reported back is published here, courtesy of Legislation Direct.