This section features Deloitte insight on Finance Bill 2013, published on Wednesday 13 February. Our tax experts deliver analysis of the Bill’s impact across areas including Business tax, pensions and the impact on the Financial Services sector.
The important elements of last December’s budget speech as regards pensions were to confirm that tax relief on personal contributions would remain at the marginal rate and that the pension levy would not be renewed after it expires in 2014. The Finance Bill 2013 does not row back on these commitments.
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