Draft Finance Bill 2014: environmental measures (including response to shale gas tax regime consultation) | Practical Law
On 10 December 2013, HM Treasury and HM Revenue & Customs (HMRC) published, for consultation, the Draft Finance Bill 2014, related draft secondary legislation and the government's response to its consultation on a new tax regime for shale gas. The government also published, on 18 December 2013, draft legislation on the aggregates levy for inclusion in the Draft Finance Bill 2014. This update focuses on the key environmental measures.