Finance Bill

We will continue to consult the industry and will introduce the regulations at the earliest opportunity for consultation. We will ensure that we set out in writing the position case by case so that all the details are available. We will produce them when the consultation is completed. It is important to get the detail right. That is what we have done. We will consult fully to ensure that they are operational as soon as possible, but that will happen only once the consultation has been completed in a satisfactory manner.