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General Anti Tax-Avoidance Principle Bill 2012-13

Type of Bill:
Private Members' Bill (Ballot Bill)
Sponsor:
Mr Michael Meacher

Progress of the Bill

Bill started in the House of Commons

  1. House of Commons
    1. 1st reading
    2. 2nd reading
    3. Committee stage
    4. Report stage
    5. 3rd reading
  2. House of Lords
    1. 1st reading
    2. 2nd reading
    3. Committee stage
    4. Report stage
    5. 3rd reading
  3. Consideration of Amendments
  4. Royal Assent

Latest Bill

House Bill Date
Commons Bill 025 2012-13 (as introduced) | PDF version, 96KB 14.09.2012

Latest news on the General Anti Tax-Avoidance Principle Bill 2012-13

The Bill failed to complete its passage through Parliament before the end of the session. This means the Bill will make no further progress.

Summary of the General Anti Tax-Avoidance Principle Bill 2012-13

A Bill to introduce a principle that any financial arrangements made by a company or individual should not have as their primary purpose the avoidance of tax; to establish a statutory rule to apply in the assessment of such arrangements; and for connected purposes.

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