{"treasury": [["2014-treasury-dec-FRAB__120__02_-_IFRS_13_Fair_Value.txt", "3 Therefore, in recommending option 1, we expect that the public sector reporting will continue to demonstrate good practice and transparency in its valuation of assets"], ["2014-treasury-dec-Payment_systems_regulator_IA.txt", " Cheque and Credit has 10 members BoE, Bank of Scotland, Barclays, Clydesdale Bank, Co-op Bank, HSBC, Lloyds, NatWest, Nationwide, RBS, and Santander"], ["2014-treasury-dec-FSCS_annual_report_2014_web.txt", " As at 31 March 2014, 37,396,000 2013 35,698,000 1 April 2012 30,401,000 was held in an Icelandic Escrow account, and classified as a receivable falling due within one year as opposed to cash and cash equivalents"], ["2014-treasury-dec-main_supply_estimates_2014_2015_print.txt", "  Unquantifiable Unquantifiable  Other European Court of Human Rights claims MoJ is currently engaged in eleven other cases Unquantifiable at the European Court of Human Rights ECtHR, some of which may involve possible financial liability and others which are unquantifiable"], ["2014-treasury-dec-EEA_Accounts_2013-14_-_print.txt", "  All KPIs were met in 2013-14 and there were no significant breaches of the limits in the SLA"], ["2014-treasury-dec-survivor-benefits-in-occupational-pension-schemes-annex-b.txt", " However, we would not expect the order of magnitude of our cost estimates to change even if further data was available or if different assumptions were adopted"], ["2014-treasury-dec-PU1719_HMT_Science_.txt", " As centres of excellence, we intend that these outstanding schools and colleges will raise the standard of mathematics education by implementing elements of the Asian-style mastery\u2019 approach that has achieved world-leading success"], ["2014-treasury-dec-CAPITAL_GAINS_TAX_NON_RESIDENTS_AND_UK_RESIDENTIAL_PROPERTY.txt", " But see also sub-paragraph 3"], ["2014-treasury-dec-FSCS_annual_report_2014_web.txt", "  July 2013  November 2013  February 2014  Falling claims numbers, outlined in last year\u2019s annual report, saw Telegraph"], ["2014-treasury-dec-elps_annex_final.txt", " It is assumed that the Comparator would not have reduced the initial premium charge below the contractual level in the product terms and the enhancements are therefore not included in the Comparator Policy Value  11  Payments Out included in the Comparator Policy Value calculations 34"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " Sub-paragraph 9 sets out how to calculate the charity\u2019s proportion of the relief, where more than one qualifying charity is a purchaser, and the relief given was based on P2 the proportion of the chargeable consideration given by the charities"], ["2014-treasury-dec-FSCS_annual_report_2014_print.txt", " Within the site, we developed a Protection Checker tool, launched in October 2013"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", "  4  But if, in connection with the making of the contribution, the contributor or a connected person a receives a disqualifying benefit, or b is entitled to receive such a benefit, no deduction is allowed"], ["2014-treasury-dec-FSCS_annual_report_2014_print.txt", " I reviewed the accounting policy for levy recognition, particularly areas where management expressed judgement in recognising revenue and am satisfied that this risk has not materialised"], ["2014-treasury-dec-Public_Spending_Statistics_July_2014_consolidated_revised.txt", "  49  Public Spending Statistics July 2014  Table 4"], ["2014-treasury-dec-45502_Cm_8988_Accessible.txt", "4 Whistleblowing arrangements across the NHS are currently being considered separately through the Francis Freedom to Speak Up\u2019 Review"], ["2014-treasury-dec-STRENGTHENING_PENALTIES_FOR_OFFSHORE_NON_COMPLIANCE.txt", "  In paragraph 125 interaction with other penalties and late payment surcharges the relevant percentage a before paragraph a insert za if the penalty imposed under paragraph 1 is for an inaccuracy in category 0, 100,, and b in paragraph a, for 100 substitute 125"], ["2014-treasury-dec-Tackling_marketed_tax_avoidance.txt", "8  The responses document for the High Risk Promoters and Follower Notices measures is also published today, along with draft legislation to implement those proposals"], ["2014-treasury-dec-Fuel_duty_-_aqua_methanol.txt", " That record is known as the motor fuels record and is governed by the 2004 Regulations"], ["2014-treasury-dec-45502_Cm_8988_Print.txt", " This is mainly due to the inclusion of Network Rail, which was reclassified to Public Sector on 1 September 2014 0"], ["2014-treasury-dec-scotland_analysis_fiscal_policy_and_sustainability_print.txt", " To obtain a costing for this year and beyond the same methodology is followed as for the December 2013 costing, but grown for the latest HMRC tax ready reckoner consistent with Budget 201410 and it is updated to 2020-21 and beyond by the projected growth in onshore corporation tax"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " Any payments for subcontracting exceeding this amount will not be treated as allowable expenditure for the purposes of claiming the tax credit"], ["2014-treasury-dec-PU1632_Sustainability_Reporting_Guidance.txt", " The GRI information can be found on their website at httpswww"], ["2014-treasury-dec-AS2014_distributional_analysis_final.txt", " This is in part because the chart only captures the tax taken from households not businesses, whereas transfer payments and public services are funded by all taxes including those paid by businesses"], ["2014-treasury-dec-Govt_amdts_42_and_43_BPRA_clause_61__Govt_NC3_and_NS_2_GBER.txt", " It provides that qualifying expenditure incurred by large enterprises in enterprise zones that fall within assisted areas that are classified by the European Commission as being Article 1073c areas only qualifies for enhanced capital allowances if it relates to a business of a kind not previously carried on by the company, i"], ["2014-treasury-dec-Cm_8869_Scotland_Analysis.txt", "28 The Scottish banking sector would be exceptionally large compared to the size of an independent Scotland\u2019s economy, making it more vulnerable to financial shocks"], ["2014-treasury-dec-FRAB__120__07_-_Annex_C_-_FT_ARM_14-15.txt", "  2 Disclose  Board  B"], ["2014-treasury-dec-FRAB__119__08_-_Annex_G4_-_MAGENTA_PENSION_SCHEME_2013-14.txt", " Contributions receivable 201X-1Y  201W-1X  000  000  201X-1Y  201W-1X  000  000  201X-1Y  201W-1X  000  000  201X-1Y  201W-1X  000  000  Employers Employees Normal Purchase of added years  x million contributions are expected to be payable to the Scheme in 201Y-1Z"], ["2014-treasury-dec-Humber_EZ_-_Green_port_Hull_site.txt", "6m  Tr an sit S he d  5"], ["2014-treasury-dec-ENFORCEMENT_BY_DEDUCTION_FROM_ACCOUNTS.txt", " Under paragraph 58a joint accounts will always have a lower priority than other accounts  to protect third party rights"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", " It will record the receipt of the assets and liabilities as an in-year movement at the start of the new period"], ["2014-treasury-dec-supplementary_estimates_and_new_estimates_2013_14_120214_correction.txt", "81  2,000 -  -177 -  -8"], ["2014-treasury-dec-PU1638_policy_costings_bud_2014_with_correction_slip.txt", "  Freeze on the nil-rate band until 2017-18 freeze at 325,000"], ["2014-treasury-dec-PU1632_Sustainability_Reporting_Guidance.txt", " A Carbon Dioxide CO2 sink is a carbon dioxide reservoir that is increasing in size, and is the opposite of a carbon dioxide source"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", " Market participants typically value such contracts based on the reduction in risk to the lender provided by the guarantee, as reflected by improved credit terms, typically the reduction in interest payable by the borrower"], ["2014-treasury-dec-Wales_Bill_Command_Paper_-_Welsh.txt", " Mae Bil Cymru hefyd yn darparu y gallai Llywodraeth y DU newid y ffynonellau benthyca sydd ar gael i Lywodraeth Cymru heb ddeddfwriaeth sylfaenol, er enghraifft pe bai\u2019n penderfynu y dylai Llywodraeth Cymru fod yn gallu dyroddi bondiau"], ["2014-treasury-dec-OOTLAR_19_March_2014__1_.txt", " Subsection 3 of section 156ZB of TCGA 1992 replicates the source legislation at paragraph 1325 of Schedule 29 Finance Act 2002 but the opening words of subsection 1 This section applies if might be regarded as limiting when the provision can apply and inadvertently allowing a gain in respect of a tangible asset, e"], ["2014-treasury-dec-PU1616_OTS_employee_benefits_final_report.txt", " Some employers advised us that all board meetings are held at head offices making the workplace clear"], ["2014-treasury-dec-Treasury_minutes_print.txt", " Each year, the department also presents a Major Projects Report to Parliament, which provides data on the cost, time and performance of the largest defence projects"], ["2014-treasury-dec-EEA_Accounts_2013-14_-_print.txt", "1 In line with HM Government guidance, set out within the Corporate Governance Code of Good Practice for central government departments, I have reviewed the effectiveness of the system of internal control"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", " As the timing and amount of these payments are certain, they are included as payables in note 21, and the provision has been reduced accordingly"], ["2014-treasury-dec-Partnerships_Mixed_membership_partnerships__Alternative_investment_fund_managers__Transfer_of_assets___income_Streams_through_partnerships.txt", " Oldco Ltd receives the profit share agreed when the business was transferred to the LLP"], ["2014-treasury-dec-44695_Accessible.txt", " 2 Autumn Statement 2014 policy costings\u2019, HM Treasury, Department for Work and Pensions, and HM Revenue and Customs, December 2014"], ["2014-treasury-dec-FRAB__119__04_-__Whole_of_Government_Accounts_2011-12.txt", " Contingent Liabilities 10"], ["2014-treasury-dec-EU_budget_statement.txt", " The new rules allow for payments to be delayed without interest penalties, up to September the following year"], ["2014-treasury-dec-Wales_Bill_Command_Paper_-_English.txt", " This will allow the Assembly to legislate to introduce replacements for those taxes in Wales, providing the Welsh Government with an independent revenue stream worth around 200 million per year to support borrowing"], ["2014-treasury-dec-freedom_and_choice_in_pensions_web_210314.txt", " However, in certain circumstances, this change will allow people to take their pension savings earlier than they are currently able to"], ["2014-treasury-dec-survivor-benefits-in-occupational-pension-schemes.txt", " In 11 per cent of schemes there were no fixed provisions but decisions were made on an individual basis"], ["2014-treasury-dec-39796_Cm_8847_Accessible.txt", "2 The Cabinet Office will monitor the use of special severance payments made on termination of employment across the Civil Service, and will publish this Civil Service-wide data on an annual basis"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", "  4  If the Department makes the certification mentioned in subsection 3a, it must give a copy of the certificate to a the applicant, and b HMRC"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", " Christopher Fox, UKFI\u2019s Head of Banking, is a non-executive member of the boards of UK Asset Resolution, Bradford and Bingley Plc and NRAM plc"], ["2014-treasury-dec-Greater_Manchester_Agreement_i.txt", " The government will support Greater Manchester-linked lending partner in accessing funding from the European Investment Bank"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", "  RESOLUTION 41  FINANCE BILL 2014 CLAUSE 67  EXPLANATORY NOTE  CLAUSE 67 SUBSTANTIAL SHAREHOLDER EXEMPTION OIL AND GAS  SUMMARY 1"], ["2014-treasury-dec-PU1624_final__web_.txt", " The subsequent payment from the insurance company should be recognised as income in the SoCNE and Resource DEL in the accounting period in which it was recognised"], ["2014-treasury-dec-FRAB_121_07_IFRS_13_annex_exposure_draft_of_proposed_amendments_to_FReM.txt", " This exposure draft proposes that IAS 38 is adapted such that intangible assets that are held for sale are valued at fair value using IFRS 13 and that all other intangible assets are held at current value in existing use on the basis that exit values are not applicable"], ["2014-treasury-dec-Deductions_at_a_fixed_rate.txt", " Clause X introduces amendments to Chapter 5A, Part 2 of the Income Tax Trading and Other Income Act 2005 - sections 94H and 94I"], ["2014-treasury-dec-PU1719_HMT_Science_.txt", " Further pilots are under discussion"], ["2014-treasury-dec-Scotland_analysis__Fiscal_policy_and_sustainability.txt", "0  2011-12 2012-13 2013-14 2014-15 2015-16 2016-17 2017-18 2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35 2035-36 2036-37 2037-38 2038-39 2039-40 2040-41  Per cent of Scottish GDP  Per cent of UK GDP  0"], ["2014-treasury-dec-ENFORCEMENT_BY_DEDUCTION_FROM_ACCOUNTS.txt", " 7 For the purposes of this paragraph a where the deposit-taker relies on any other person to do anything, that is not a reasonable excuse unless the deposit-taker took reasonable care to avoid the failure or disclosure, and  Consultation draft Part 1  Scheme for enforcement by deduction from accounts  b  13  where the deposit-taker had a reasonable excuse for the failure but the excuse has ceased, the deposit-taker is to be treated as having continued to have the excuse if the failure is remedied without unreasonable delay after the excuse ceased"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", " This inconsistency is where infrastructure assets are included in the Account are not valued on a consistent basis"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", "8 billion increase is attributable to the change in discount rates"], ["2014-treasury-dec-Govt_NC7_SDLT_exercise_of_collective_rights_by_tenants_of_flats.txt", " Clause 105 of the Finance No"], ["2014-treasury-dec-44369_Cm_8958_accessible.txt", " Recommendation The department should share its data and expertise in assessing transport projects with local authorities to strengthen the relative case for smaller projects"], ["2014-treasury-dec-PU1632_Sustainability_Reporting_Guidance.txt", "2 The scope of reporting of sustainability performance within the annual report set out in this guidance is restricted to Greenhouse Gas Emissions, Waste Minimisation and management, Natural Resource Consumption, Biodiversity Action Planning commentary overview and Sustainable procurement commentary overview"], ["2014-treasury-dec-Carbon_price_floor_-_fossil_fuels_in_CHPs.txt", " 2 They have effect in relation to carbon price support rate commodities brought onto, or arriving at, a CHPQA site of a combined heat and power station in Great Britain on or after that date"], ["2014-treasury-dec-FRAB__119__08_-_Annex_F_Chapter_05_Form_and_content__2013-14.txt", "25 IFRS 8 applies in full to all reporting entities covered by the requirements of this manual"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " Clause 136 defines a Chapter 2 pool bet as one made by any person at a place in the United Kingdom where bets are taken, made with a bookmaker by a UK person, or, made with a bookmaker by a non-UK corporate body and the bookmaker knows that a UK person is a potential beneficiary, subject to exclusions and specified exemptions"], ["2014-treasury-dec-PU1624_final__web_.txt", " There is no intention to support the institution holding the deposit"], ["2014-treasury-dec-PU1719_HMT_Science_.txt", " What is critical is that they should be able to function in the most effective fashion to provide the advice that government needs, and to do this they need to be able to recruit the best scientists and provide an excellent environment for their work"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", " 2 The Accounts shall meet the accounting requirements of the NHS trusts Manual for Accounts in force for the relevant financial year, which shall be agreed with the Treasury"], ["2014-treasury-dec-FRAB__120__04_-_Discount_rates.txt", " However, feedback from the key users of departmental and Whole of Government Accounts indicates that even with enhanced disclosure of the component changes in liabilities they find it difficult to determine underlying trends or financial performance"], ["2014-treasury-dec-37630_Budget_2014_Web_Accessible.txt", "207 HMRC compliance yield target  The government will increase HMRC\u2019s compliance yield target by 1"], ["2014-treasury-dec-Russia.txt", " He has therefore supported actions and policies which undermine the territorial integrity, sovereignty and independence of Ukraine"], ["2014-treasury-dec-Russia.txt", " Board member of the State-owned enterprise 'United Engine Corporation', board member of the State owned JSC Research and Production Enterprise 'Temp' named after F"], ["2014-treasury-dec-FSCS_annual_report_2014_web.txt", "  Performance We confirmed decisions for 95 per cent of claims within the target"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", " 9568 Absorption accounting "], ["2014-treasury-dec-44695_Accessible.txt", " The government is  Autumn Statement 2014  7   setting out long-term public and private sector investment plans for infrastructure, including 15 billion investment in the road network and a programme of 1,400 flood defence schemes   committing to the largest sustained investment in Britain\u2019s science base, including  establishing a 2"], ["2014-treasury-dec-FRAB__120__04_-_Discount_rates.txt", "  Financial Assets with an intrinsic rate below the Government\u2019s cost of borrowing  The main category of assets this applies to, in practice, is student loans"], ["2014-treasury-dec-EEA_Accounts_2013-14_-_print.txt", " Active Management where positions are taken relative to the benchmarks set for the reserves may involve exposure to market risk over and above that of the benchmark positions"], ["2014-treasury-dec-FRAB__119__04_-__Whole_of_Government_Accounts_2011-12.txt", " With respect to Network Rail in particular, the national accounts classification of Network Rail outside of the public sector remains under scrutiny, and HM Treasury will continue to monitor the position with the current framework and with European System of Accounts development"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " 2 The notice must state a the amount of diverted profits tax charged on the taxpayer company for the accounting period in question that remains unpaid, b the date when it first became payable, and c the amount which is to be paid by the company on which the notice is served"], ["2014-treasury-dec-VAT_-_power_to_provide_for_refunds_to_certain_persons.txt", " Subsections 4 and 5 of section 33E determine the latest time at which a claim may be made"], ["2014-treasury-dec-Public_Spending_Statistics_July_2014_consolidated_revised.txt", "5bn in the previous year"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", "  4  Condition B is that the terms of the loan relationship represented by the security do not provide for the loan relationship to terminate within 3 years of its coming into force"], ["2014-treasury-dec-EEA_Accounts_2013-14_-_print.txt", " IFRS 9 Financial Instruments\u2019, which was issued in November 2009, introduced new requirements for the classification and measurement of financial assets"], ["2014-treasury-dec-FRAB__119__08_-_Annex_H_-_2014-15_FReM.txt", " Appropriate adjustments should be made to achieve uniformity of accounting policies in the combining bodies"], ["2014-treasury-dec-STRENGTHENING_PENALTIES_FOR_OFFSHORE_NON_COMPLIANCE.txt", "  Regulating small business The legislation does not apply to business, it only applies to individuals"], ["2014-treasury-dec-South_Sudan__1_.txt", "Makuei has obstructed the political process in South Sudan, in particular by obstructing the implementation of the Agreement on the Resolution of the Conflict in South Sudan ARCSS of August 2015 through inflammatory public statements and obstructing the work of the ARCSS Joint Monitoring Evaluation Committee and the establishment of the ARCSS Transitional Justice Institutions"], ["2014-treasury-dec-Final_IA_-_ring-fencing_and_depositor_preference.txt", " This will give UK banks several years in which to raise the additional capital required as well as to implement the necessary restructuring"], ["2014-treasury-dec-FRAB__120__07_-_Annex_C_-_FT_ARM_14-15.txt", " Termination benefits include, for example, redundancy costs, termination gratuities and pension enhancements on termination"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", "  2  Condition A is that a person who is a promoter in relation to notifiable arrangements or a notifiable proposal is providing or has provided services in connection with the notifiable arrangements or notifiable proposal to a person the client"], ["2014-treasury-dec-44695_Accessible.txt", " Regular pay for the 3 months to September grew at 1"], ["2014-treasury-dec-PU1638_policy_costings_bud_2014_with_correction_slip.txt", " This package of measures changes the relative returns on financial assets, of which there are well over 1 trillion outstanding"], ["2014-treasury-dec-Tackling_marketed_tax_avoidance.txt", " Tax enquiries, returns and tax appeals 3  1 This paragraph applies for the purposes of this Part of this Schedule"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " New subsection 2c provides that the regulations may include provision about obtaining such authorisation"], ["2014-treasury-dec-IFRS_16_Application_Guidance_December_2020.txt", " Any known misapplication of the definition of a lease guidance should be corrected as a prior period error in accordance with IAS 8 unless an entity has explicit approval from the relevant authority to do otherwise"], ["2014-treasury-dec-Treasury_minutes_print.txt", " Learning from past contracts has been applied at every stage of the TR procurement and contract management process"], ["2014-treasury-dec-FRAB_121_07_IFRS_13_annex_exposure_draft_of_proposed_amendments_to_FReM.txt", " b Established custom and, in many cases, primary statute and trustee obligations impose prohibitions or severe restrictions on disposal by sale"], ["2014-treasury-dec-solvency_2_consultation_annex_a.txt", "  Breach of Solvency Capital Requirement and Minimum Capital Requirement A"], ["2014-treasury-dec-IFRS_16_Application_Guidance_December_2020.txt", " This is likely to be the case when both of the following conditions are met  A longer-term lease has no terms that require lease payments to be updated for market conditions such as rent reviews, or if there is a significant period of time between those updates and  The fair value or current value in existing use of the underlying asset is likely to fluctuate significantly due to changes in market prices"], ["2014-treasury-dec-PU1638_policy_costings_bud_2014_with_correction_slip.txt", " The costing is therefore the reduction in investment in limited life VCTs that may result from the introduction of the policy"], ["2014-treasury-dec-44695_Accessible.txt", " The first 10 percentage points of the standard rate of VAT will be assigned to the Scottish Government"], ["2014-treasury-dec-elps_annex_final.txt", "  The AWP Life Business and Pensions Business groups comprise Life Business   Bond BND    Personal Investment Plan PIP    School Fee Trust Plan SF    Regular Savings Plan RSP    Flexible Protection Plan FPP    Health Product HTH  Pensions Business  2  SJC 4"], ["2014-treasury-dec-Carbon_price_floor_-_fossil_fuels_in_CHPs.txt", " Subsection 4 makes a consequential amendment to paragraph 62 of Schedule 6 which relates to the claiming of tax credits"], ["2014-treasury-dec-Amendments_15-41.txt", " That insertion makes explicit that a reference in paragraph 1 to a social enterprise is a reference to such an enterprise as is defined for the purpose of Part 5B ITA"], ["2014-treasury-dec-IAS_37_and_Grantor_Accounting_Application_Guidance.txt", " In the extremely rare case where no reliable estimate can be made, a liability exists that cannot be recognised"], ["2014-treasury-dec-FSCS_annual_report_2014_print.txt", " The existing training and development framework for directors is being reviewed with a view to providing a more suitable mechanism to help them record and regularly refresh their skills and knowledge"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", "uk Internet httpwww"], ["2014-treasury-dec-Diverted_Profits_Tax.txt", "  4  But nothing in subsection 3 requires the officer to consider any representations if, and to the extent that, they relate to a any provision of Part 4 of TIOPA 2010 transfer pricing, or b the attribution of profits of a company to a permanent establishment in the United Kingdom through which the company carries on a trade including any notional attribution made for the purposes of section 8"], ["2014-treasury-dec-39796_Cm_8847_Accessible.txt", "3 The first of these impact measures, the Business Win form, is now in place and being used jointly by UKTI and the FCO, to allow the departments to measure the value of the contracts they have helped British businesses to win and the costs saved by eliminating regulatory burdens"], ["2014-treasury-dec-Govt_amdts_44_to_66_Companies_owned_by_employee_ownership_trusts_Cl283_sch33.txt", " This subsection explains how the alternative mechanism at section 236L, by which a settlement may be treated as meeting the all-employee benefit requirement, works for the purposes of the relief requirements in section 236H4"], ["2014-treasury-dec-37630_Budget_2014_Web_Accessible.txt", "157 CCT rates for 2017-18 and 2018-19  The appropriate percentage of list price subject to tax will increase by 2 percentage points for cars emitting more than 75 grammes of carbon dioxide per kilometre gCO2km, to a maximum of 37, in both 2017-18 and 2018-19"], ["2014-treasury-dec-27Nov2014_-_GA_to_JK_-_Amending_directions_-_final.txt", "    While the actuarial advisors to these schemes do carry out checks on valuation data before carrying out valuations, they ultimately rely on the data provided by scheme administrators"], ["2014-treasury-dec-Scotland_analysis__Fiscal_policy_and_sustainability.txt", "27 The International Longevity Centre UK recently commented that the decline in the working age population in Scotland over the next two to three decades is the largest percentage fall of any UK nation"], ["2014-treasury-dec-201407forecomp_final.txt", "com  020 7382 5961  Morgan Stanley  Melanie Baker  Melanie"], ["2014-treasury-dec-main_supply_estimates_2014_2015_print.txt", " In discharging these responsibilities, particular regard is given to - observing any accounting and disclosure requirements including any Accounts Direction and applying suitable accounting policies on a consistent basis - making judgements and estimates on a reasonable basis - stating whether applicable accounting standards, as set out in the Financial Reporting Manual FReM, or an organisation\u2019s version of it, have been followed, and explain any material departures in the accounts and - preparing the accounts on a going concern basis"], ["2014-treasury-dec-PESA_2014_-_print.txt", "33 All the major unfunded pension schemes follow IAS 19 to report any increase or decrease in liabilities accrued in the period"], ["2014-treasury-dec-Voluntary_payrolling_of_benefits_in_kind.txt", " Regulations will determine the value equivalent as PAYE income which is liable to deduction using the PAYE Tax Tables"], ["2014-treasury-dec-Pension_Liberation_Policy_Pack__v2_0.txt", "  Detailed proposal Operative date The measures will have effect from 20 March 2014, with the exception of the following changes which have effect from 1 September 2014   changes in connection with the introduction of a fit and proper person test and    changes in connection with the tax rules after certain regulatory interventions have taken place"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", "8 million and a financial guarantee liability of 7"], ["2014-treasury-dec-supplementary_estimates_and_new_estimates_2013_14_120214_correction.txt", "  1,600,000 has been advanced from the Contingencies Fund to provide cash in respect of 1,600,000 resource DEL spending supporting the new service provided for under section F of this Estimate"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " Subsection 2 provides that the trading requirement can be met in one or other of three ways, depending on whether the enterprise is a single entity or whether it is the parent of a group"], ["2014-treasury-dec-scotland_analysis_fiscal_policy_and_sustainability_print.txt", "15 For the years from 2019-20 onwards, HM Treasury generate long-term projections of levels of tax and spending by major category"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", "2 Other financial assets 2011-12 Loans and deposits with banks bn  Debt securities  Student IMF Special Equity loans Drawing investments Rights  Other  2011-12 restated Total  bn  bn  bn  bn  bn  bn  Current As at 1 April 2011 Movements in year Reclassification  50"], ["2014-treasury-dec-AS2014_data_sources_final.txt", "  Table 1 Summary of Autumn Statement policy decisions Data Exchequer impact of policy decisions  Data source, including ONS source code if applicable HM Treasury policy costings  Further reference information These projections are calculated from economic estimates, detailed costing models, and include numerous assumptions that have a material impact they are therefore outside the domain of official statistics"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " These clauses and Schedules make provision for changing the scope of general betting duty, pool betting duty and remote gaming duty so that they are charged on a place of consumption basis"], ["2014-treasury-dec-PESA_2014_-_print.txt", " Economic affairs of which enterprise and economic development 5"], ["2014-treasury-dec-survivor-benefits-in-occupational-pension-schemes-annex-c.txt", " More generally we are looking at schemes that cover GB in line with the approach being taken by HMT on the public service schemes"], ["2014-treasury-dec-45502_Cm_8988_Print.txt", "6 Guidance for example, Infrastructure UK\u2019s revised Project Initiation Routemap, published in 2014, provides a framework to help public sector organisations identify and address common problems that occur during early stages of projects"], ["2014-treasury-dec-Govt_NC5_and_NS4_Tax_relief_for_theatrical_production_.txt", "  6  A theatrical production is a touring production only if the company intends at the beginning of the production phase that it will present performances of the production in 6 or more separate premises, or that it will present performances of the production in at least two separate premises and that the number of performances will be at least 14"], ["2014-treasury-dec-FRAB__120__03_-_Accounting_for_Schools_and_Code_Addendum.txt", " This report sets out details of a proposed amendments to the Code of Practice on Local Authority Accounting in the United Kingdom, in an Addendum to the Code"], ["2014-treasury-dec-PU1616_OTS_employee_benefits_final_report.txt", " But it is hard to argue on simplification grounds for a blanket exemption for any such payments"], ["2014-treasury-dec-AS2014_policy_costings_final.txt", " Exchequer impact m 2014-15  2015-16  2016-17  2017-18  2018-19  2019-20  0  -60  -30  25  25  25  Exchequer impact  Areas of uncertainty The main uncertainty in the costing relates to the size of the tax base in future years"], ["2014-treasury-dec-2902216_ScotlandAnalysis_Conclusion_acc2.txt", "  Chapter 1 Benefits of the UK 15  200 shared institutions  Sources UK public bodies that operate in Scotland, HMG, 2013 National Accounts Sector Classifications  Classifications Update, ONS, May 2014  Chapter 2 Currency, businesses and jobs  2"], ["2014-treasury-dec-Scotland_analysis__Fiscal_policy_and_sustainability.txt", "    Projections of revenues from the offshore sector are produced based on trends in the production and price of offshore output"], ["2014-treasury-dec-FRAB__119__05_-_EPSAS_governance_consultation_paper.txt", " The support from high level policymakers, such as President Van Rompuy, Commissioner emeta and others made clear to the many stakeholders who participated that the project was gathering momentum"], ["2014-treasury-dec-PESA_2014_-_print.txt", "3 Broadcasting and publishing services 8"], ["2014-treasury-dec-FRAB__119__08_-_Annex_H_-_2014-15_FReM.txt", "1  In considering how best to apply the valuation requirements of IAS 16 so as to ensure that the Statement of Financial Position gives a true and fair view of the value of the assets at the reporting date, entities should consider the following guidance on property and non-property assets"], ["2014-treasury-dec-Russia.txt", "' In this capacity, she participated in the organisation of the so-called 'elections' of 11 November 2018 in the so-called 'Luhansk People's Republic, and thereby actively supported and implemented actions and policies which undermine the territorial integrity, sovereignty and independence of Ukraine, and further destabilised Ukraine"], ["2014-treasury-dec-37630_Budget_2014_Web_Accessible.txt", " This annex reproduces the OBR\u2019s key projections for the economy and public finances"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " New Section 329S Subsections 1 and 2 provide that the onshore ring fence pool is to be reduced by amounts of unrelieved group ring fence profits, after any reductions to be made for utilised onshore ring fence losses under section 329R"], ["2014-treasury-dec-44369_Cm_8958_print_ready.txt", " Recommendation The MPA assessment should include explicit consideration of whether the project is likely to deliver good value for money, alongside its existing assessment criteria"], ["2014-treasury-dec-freedom_and_choice_in_pensions_web_210314.txt", " As at 31 December 2012, around one fifth of the total annuity fund assets held by major annuity writers were invested in other assets including 12   infrastructure  this investment takes the form of loans to fund public or private infrastructure projects such as energy and transportation assets"], ["2014-treasury-dec-Minute_of_Gov-Chx_meeting_Jan_30_2014.txt", " The FPC had therefore asked for further work to ensure that these considerations were factored into firms\u2019 risk management"], ["2014-treasury-dec-elps_annex_final.txt", "  Equitable Life EBR  15 for CWP business The proportion of Equitable Lifes fund assumed to be invested in equities, property and similar assets For CWP 55  for WPA business business it is used in determining the Equitable Life Future Investment Return for WPA business it is used for determining the Equitable Life future bonus rate"], ["2014-treasury-dec-scotland_analysis_fiscal_policy_and_sustainability_print.txt", "2 percentage points above the interest rate for the UK as a whole"], ["2014-treasury-dec-IFRS_16_Application_Guidance_December_2020.txt", " being named in a contract"], ["2014-treasury-dec-FRAB__120__07_-_Annex_C_-_FT_ARM_14-15.txt", " Column E Pension-related benefits 7"], ["2014-treasury-dec-OLD_complete_v3.txt", " It is envisaged that the scheme will not have any impact on those groups affected by equality legislation"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", "5 per cent of the surrenderable loss"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " If you have any comments about this change, or comments on the legislation, please contact Travis Woodward on 03000 03000 586435 email employmentincome"], ["2014-treasury-dec-Tackling_marketed_tax_avoidance.txt", " 7 The notice given under sub-paragraph 2 must a state whether sub-paragraph 5 or 6 applies, and b where sub-paragraph 6 applies in a case within sub-paragraph 2a, make any amendments to the failure notice required to reflect the new final ruling"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", "3 as a share of GDP in 2014-15"], ["2014-treasury-dec-FRAB__120__Minutes_of_meeting.txt", " He explained although he could see the theoretical simplicity of a cost basis, but did not believe it would give the right incentives from a financial management perspective"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", "  118\u2003\u2003 Annual report and accounts 2013-14  1"], ["2014-treasury-dec-Wales_Bill_-_Impact_Assessment_-_Report_Stage_-_Final_10_6_14_pdf.txt", " Furthermore, within the overall limit, a non-legislative annual limit of 125m has been agreed with the Welsh Government from 2018-19 onwards"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", "ukcorporatemedia-centrelatest-news2013 and httpwww"], ["2014-treasury-dec-Cm_8869_Scotland_Analysis.txt", " On decommissioning relief alone, an independent Scotland would have to invest around 3,800 per head  over ten times more than when costs are spread across the UK  to match the 20 billion the UK Government has already committed"], ["2014-treasury-dec-FRAB_121_07_IFRS_13_annex_exposure_draft_of_proposed_amendments_to_FReM.txt", "8 Where a valuer, following discussion with the entity, determined that depreciated replacement cost DRC is the most appropriate measure of current value in existing use, entities and their valuers should have regard to the guidance contained in the most recent RICS Red Book"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", "  The fair value of HM Treasury\u2019s investments in the ordinary shares of RBS and Lloyds Banking Group is determined by using the published share prices as at the reporting date"], ["2014-treasury-dec-10459.Consolidated_Fund.for_web.txt", " Matters on which I report by exception I have nothing to report in respect of the following matters which I report to you if, in my opinion n  adequate accounting records have not been kept or returns adequate for my audit have not been received from branches not visited by my staff or  n  the financial statements to be audited are not in agreement with the accounting records and returns or  n  I have not received all of the information and explanations I require for my audit or  n  the Governance Statement does not reflect compliance with HM Treasury\u2019s guidance"], ["2014-treasury-dec-FSCS_annual_report_2014_print.txt", " However, there has been a continuing increase in the numbers of complex claims"], ["2014-treasury-dec-EEA_Accounts_2013-14_-_print.txt", " Discount note is a shortterm debt instrument issued at a discount to its face value"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " Condition Y relates to where A has the power to enjoy B\u2019s profit share"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " 33, Schedule 13, paragraph 1 section 127A was inserted by the Finance Act 1983 c"], ["2014-treasury-dec-main_supply_estimates_2014_2015_web.txt", " The administration and operation of the department and other non-cash items"], ["2014-treasury-dec-A0_Low_Carbon_-_Renewables_East_Enterprise_Area_-_Dundee_Port.txt", "    Source SE GIS Team Contact kmapscotent"], ["2014-treasury-dec-HM_Treasury_staff_survey_results_2014.txt", "  Statistical significance    Statistical testing has been carried out on the comparisons between this year's results and your previous survey, CS2014 results and CS High Performers results to identify differences that are statistically significant"], ["2014-treasury-dec-Treasury_minutes_web.txt", " Recommendation The departments need to set a clear vision for future IT with a timetable for how different initiatives will come together to provide a coherent and seamless case management system"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", "5  42  58  8  0-5  0-2"], ["2014-treasury-dec-Carbon_price_floor_-_fossil_fuels_in_CHPs.txt", "  Detailed proposal Operative date This measure will apply to commodities liable to the CPS rate of CCL that are brought onto or arrive at the site of a CHP station on or after 1 April 2015 and to qualifying oils or bioblends used to generate electricity on or after 1 April 2015, irrespective of when that oil was supplied to the generator"], ["2014-treasury-dec-Deductions_at_a_fixed_rate.txt", "1  Consultation draft  1  Fixed-rate deductions for use of home for business purposes 1  In Part 2 of ITTOIA 2005 trading income, Chapter 5A trade profits deductions allowable at a fixed rate is amended as follows"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " Subsection 8 provides that in cases where a director is also an employee of an enterprise, for the purposes of new section 257LF the employee relationship is to be disregarded"], ["2014-treasury-dec-survivor-benefits-in-occupational-pension-schemes-annex-b.txt", "  For example, to calculate the cost of equalising opposite sex male survivor benefits to opposite sex female survivor benefits in the NHSPS 95, for a current female pensioner member with an assumed service split of 60 post 1988 service and 40 between 1972 and 1988 and a current pension of 20,000 p"], ["2014-treasury-dec-SDPR_Update_September_2014___published_as_Clarifications_.txt", "60  31-Dec-06  1-Apr-07  5"], ["2014-treasury-dec-EEA_Accounts_2013-14_-_print.txt", " The unhedged reserves comprise dollar and euro denominated bonds, gold, IMF lending which is part of the NLF and yen exposure normally obtained through forward yen purchases"], ["2014-treasury-dec-OLD_complete_v3.txt", " These changes allow for a lump sum to be an authorised PCLS where entitlement to the associated pension occurs more than six months after payment of the PCLS, provided the entitlement to the associated pension arises by 5 October 2015"], ["2014-treasury-dec-Dr_Mark_Carney_-_FLS__4_.txt", " Since then, credit conditions for all businesses have improved, including for SMEs"], ["2014-treasury-dec-avoidance_discussion_paper_with_covers_final.txt", " What is your view on the scale of avoidance  Tackling avoidance 4"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", " HM Treasury has issued specific guidance on severance payments i"], ["2014-treasury-dec-36048_Cm_8774.txt", "33  Civil Superannuation  21  10"], ["2014-treasury-dec-PESA_2014_-_print.txt", " It must trade profitably and not require subsidies or other financial support from its parent department"], ["2014-treasury-dec-PU1616_OTS_employee_benefits_final_report.txt", "21 There is also a significant benefit for employees who are able to choose benefits through salary sacrifice or similar arrangements"], ["2014-treasury-dec-131217_Letter_and_annexes_from_Govt_Actuary_to_HMT_2.txt", " The reverse happens with workforce contraction the costs as a percentage of pensionable payroll rise but the monetary costs fall"], ["2014-treasury-dec-PESA_2014_-_print.txt", "3 Broadcasting and publishing services 8"], ["2014-treasury-dec-elps_annex_final.txt", " If this payee has died, an alternative trustee becomes the payee  64  343"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " 1 An inaccuracy is in category 1 if a it involves an offshore matter or an offshore transfer, b the territory in question is a category 1 territory, and c the tax at stake is income tax, capital gains tax or inheritance tax"], ["2014-treasury-dec-main_supply_estimates_2014_2015_print.txt", " Commemorations of the Centenary of the First World War"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", " The FSCS is operationally independent and was set up by the Financial Services Authority FSA in accordance with Part XV of the Financial Services and Markets Act 2000 FSMA"], ["2014-treasury-dec-44695_Autumn_Statement__Print_ready_.txt", " Business investment in Q3 2014 was 6"], ["2014-treasury-dec-budget_2014_data_sources.txt", "ukgovernmentuploadssystemuploadsattachmentdatafile284825BISanal ysisofchangesinearningsnetofincometaxandNICs2012-2013"], ["2014-treasury-dec-main_supply_estimates_2014_2015_web.txt", " A liability for reinstatement arises where a leased building is altered by the tenant at the request of the tenant"], ["2014-treasury-dec-FRAB__119__08_-_Annex_H_-_2014-15_FReM.txt", "  Notes  Current Year  Prior Year  000  000  Non-current assets Current assets Total assets Current Liabilities Non-current assets plusless Net Current AssetsLiabilities Non-current Liabilities Assets Less Liabilities Taxpayers Equity  Statement of Changes in Equity 5"], ["2014-treasury-dec-PU1616_OTS_employee_benefits_final_report.txt", " They will no doubt manage the situation better and with greater certainty  implying more employees able to claim temporary workplace relief"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " Personal independence payment consists of a daily living component and a mobility component"], ["2014-treasury-dec-Scotland_analysis__Fiscal_policy_and_sustainability.txt", " Despite the ambition of the current Scottish Government to provide Scandinavian levels of public services, Scotland\u2019s Future actually committed to cutting both corporation tax and air passenger duty"], ["2014-treasury-dec-main_supply_estimates_2014_2015_web.txt", "  88  Department of Health  Main Estimates, 2014-15  Part I  Voted  Non-Voted  Departmental Expenditure Limit Resource Capital  91,604,299,000 4,653,667,000  Annually Managed Expenditure Resource Capital  6,006,000,000 10,000,000  Total Net Budget Resource Capital  97,610,299,000 4,663,667,000  Non-Budget Expenditure  Total  18,045,846,000 109,650,145,000 4,653,667,000  -  6,006,000,000 10,000,000  18,045,846,000 115,656,145,000 4,663,667,000  -  Net cash requirement  95,699,318,000  Amounts required in the year ending 31 March 2015 for expenditure by Department of Health on Departmental Expenditure Limit Expenditure arising from  Revenue administration and programme and capital expenditure of the Department of Health and other designated bodies, including the NHS Commissioning Board - known as NHS England - including Clinical Commissioning Groups, NHS Trusts, NHS Foundation Trusts, Special Health Authorities, Executive Non-Departmental Public Bodies and Public Health England, including expenditure on research and development subsidies and grants to public corporations health and social service expenditure to and on behalf of the NHS, local authorities and other national bodies forming, investing in or providing loans or guarantees to companies that will provide facilities or services to the NHS grants to local authorities payment to local authorities for use in local area agreements services provided to or on behalf of devolved governments and other government departments non-departmental public bodies expenditure on health and social care protection, training and regulation functions payments for services incurred by other government departments, including expenditure on behalf of the Department for Work and Pensions expenditure on local government services, prison health services, medical, scientific and technical services, services for disabled persons, education and training, grants to voluntary organisations and other bodies, information services, breast implant registry Healthy Start programme, health promotion activities including funding through the Department for Culture, Media and Sport expenditure related to the medical treatment given to people from the United Kingdom in the European Economic Area and other countries expenditure with the Home Office in relation to the inspection of laboratories payments, subscriptions to international organisations and international and commercial facilitation relating to healthcare"], ["2014-treasury-dec-39796_Cm_8847_Print_Ready.txt", " In low prevalence countries, the department should work with its partners, including the World Health Organisation, to focus on unit cost benchmarks for effective control systems, as well as for treatment"], ["2014-treasury-dec-DISCLOSURE_OF_TAX_AVOIDANCE_SCHEMES.txt", " TAXES The Tax Avoidance Schemes Promoters and Prescribed Circumstances Amendment Regulations 2015 Made  -  -  -  -    Laid before House of Commons Coming into force -  -   31st March 2015  The Commissioners for Her Majesty\u2019s Revenue and Customsa in exercise of the powers conferred by section 3075 and 3181 of the Finance Act 2004b make the following Regulations Citation and commencement 1"], ["2014-treasury-dec-OLD_complete_v3.txt", "UK website and these are available by searching for Pensions Act 2014"], ["2014-treasury-dec-Abolition_of_the__8_500_threshold_for_benefits_in_kind.txt", " Employers who do not voluntarily 'payroll' their BiKs that is, include BiKs when they calculate Pay As You Earn tax deductions from their employees' pay will now report them all to HM Revenue  Customs HMRC by just one method P11D"], ["2014-treasury-dec-45502_Cm_8988_Print.txt", "1 The role of the Government Banking Service as an expert on money transmission services is now well embedded"], ["2014-treasury-dec-Modernising_the_taxation_of_corporate_debt_and_derivative_contracts.txt", " 3 After subsection 5A of that section insert 5B  17  Condition E is that, immediately before the release, it is reasonable to assume that, without the release and any arrangements of which the release forms part, there would be a material risk that at some time within the next 12 months the company would be unable to pay its debts"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", " They mainly relate to movements in derivatives and other financial instruments included in net operating incomeexpenditure"], ["2014-treasury-dec-Russia.txt", "a YATSENKO, Viktor, Viacheslavovych Nationality Ukrainian Other Information UK Sanctions List RefRUS0157 Date designated on UK Sanctions List 31122020 UK Statement of ReasonsSo-called Minister of Communications of the so-called Donetsk People\u2019s Republic"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_print.txt", " The only way to achieve this task is to work with others, which is why stakeholders are at the centre of our strategy"], ["2014-treasury-dec-39796_Cm_8847_Print_Ready.txt", "  Target implementation date March 2016"], ["2014-treasury-dec-SDPR_Update_September_2014___published_as_Clarifications_.txt", " If the estimated 2007 Total Annuity is higher than the estimated 2007 Guaranteed Annuity, the 2007 Total Annuity is set equal to the current annuity and the 2007 Guaranteed Annuity is taken to be the estimated 2007 Guaranteed Annuity"], ["2014-treasury-dec-OLD_complete_v3.txt", " The measure is expected to require a change to payroll software"], ["2014-treasury-dec-Modernising_the_taxation_of_corporate_debt_and_derivative_contracts.txt", "  40  35  Consultation draft Schedule 1  Loan relationships and derivative contracts Part 3  Amendments of TCGA 1992 relating to loan relationships  3 After that subsection insert 1A  The regulations may make provision as to the way in which, including the currency by reference to which, the amounts to be brought into account are to be calculated"], ["2014-treasury-dec-PU1616_OTS_employee_benefits_final_report.txt", " In simple terms employers would either payroll or not"], ["2014-treasury-dec-Country_and_Regional_Analysis_November_2014_Combined.txt", " Recreation, culture and religion  83 63 73 53 69 43 61 35 36 55 61 62 96 57  7"], ["2014-treasury-dec-Notice_Russia_010221.txt", "ukgovernmentpublicationsfinancial-sanctions-consolidated-list-oftargetsconsolidated-list-of-targets 10"], ["2014-treasury-dec-UK_Sovereign_Sukuk_PLC_Offering_Circular.txt", " The registered office of the Trustee is at 1 Horse Guards Road, London, SW1A 2HQ, United Kingdom"], ["2014-treasury-dec-Diverted_Profits_Tax.txt", " The diverted profits tax is a new charge on diverted profits"], ["2014-treasury-dec-PU1643_Charter_budget_responsibility_update_print.txt", " The OBR will state whether it agrees or disagrees with the Government\u2019s costings, or whether it has been given insufficient time or information to reach a judgement"], ["2014-treasury-dec-OOTLAR_19_March_2014__1_.txt", " It will reduce the starting rate for savings at section 7 to nil, and increase the annual starting rate limit for savings at section 12 to 5,000"], ["2014-treasury-dec-FRAB__119__08_-_Annex_G4_-_MAGENTA_PENSION_SCHEME_2013-14.txt", "2  Estimate  Outturn  Net total outturn compared with Estimate savingexcess  000  000  000  Accruals to cash adjustments Adjustments to remove non-cash items Depreciation New provisions and adjustments to previous provisions Prior period adjustments Other non-cash items Adjustments to reflect movements in working balances Increasedecrease in receivables Increasedecrease in payables Use of provisions  Removal of non-voted budget items Consolidated Fund Standing Services Other adjustments Net cash requirement  SOPS5"], ["2014-treasury-dec-FRAB__119__Minutes.txt", " Kathy Gillatt asked at what point some of these qualifications would be downgraded to emphasis of matter in the CAG\u2019s opinion"], ["2014-treasury-dec-SDPR_Update_September_2014___published_as_Clarifications_.txt", "0  31121999  01-Aug-00  31-Dec-00  20-Jul-00  04-Mar-01  13"], ["2014-treasury-dec-Wales_Bill_-_Explanatory_Notes_-_Report_Stage_-_Final_10-6-14.txt", "  Subsection 7 amends section 16 of ITA 2007, which determines that income that is not savings or dividends is the first slice of taxable income savings income is the second slice dividend income is the third slice"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", "  Equitable Life Payment Scheme 2013-14 107m provision expense, 16m administration, 2012-13 38m provision expense, 20m administration 5"], ["2014-treasury-dec-FRAB__119__08_-_Annex_H_-_2014-15_FReM.txt", "  d  They may require significant maintenance expenditure so that they can continue to be enjoyed by future generations"], ["2014-treasury-dec-IFRS_9_Financial_Instruments_-_public_sector_application_guidance__Decem....txt", " This approach may have consequences for the opening balance of reserves at initial application"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", " HM Treasury reassesses the level of provision required each year based on the expected phasing of payments and success in contacting policy holders"], ["2014-treasury-dec-FRAB__119__09_-_Draft_Code_of_Practice_on_Local_Authority_Accounting_2014-15_with_Annexes.txt", " When the date that the reporting authority became involved with but did not obtain control in accordance with IFRS 10 as adopted by the Code, or lost control of, the investee is earlier than the beginning of the immediately preceding period, the reporting authority shall recognise, as an adjustment to reserves at the beginning of the immediately preceding period, any difference between  9"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", "2 billion, however only 18"], ["2014-treasury-dec-FSCS_annual_report_2014_print.txt", " It pinpoints how far we have come since 2001 when FSCS was established as a world-first an integrated compensation scheme for regulated financial services"], ["2014-treasury-dec-PU1624_final__web_.txt", " The exact timing will be confirmed in a PES paper ahead of the Supplementary Estimate, but it is likely that departments will need to inform the Treasury of the amounts that they wish to carry forward by late Novemberearly December"], ["2014-treasury-dec-Fuel_duty_-_aqua_methanol.txt", "5 The amendments made to the principal Regulations by these regulations ensure that, for the purposes of administering and collecting the duty charged on aqua methanol, the provisions in the principal Regulations apply and that the particulars of how aqua methanol is set aside for use, or used, as fuel in any engine motor or other machinery are contained in the motor fuels record that is required to be kept"], ["2014-treasury-dec-Wales_Bill_-_Explanatory_Notes_-_Report_Stage_-_Final_10-6-14.txt", "  Subsection 2 of clause 3 also inserts new section 17B into GOWA 2006"], ["2014-treasury-dec-FRAB__119__08_-_Annex_I4_-_MAGENTA_PENSION_SCHEME_2014-15.txt", "7  Scheme liability at 31 March  During the year ended 31 March 201Y, employers\u2019 and employees\u2019 contributions represented an average of X per cent of pensionable pay"], ["2014-treasury-dec-frem_hutton_review_fairpay_additional_guidance_update_2012-13.txt", " Disclosure of the severance payments of directors is otherwise required in line with FReM paragraph 5"], ["2014-treasury-dec-FSR_Gov_Cx_June_2014.txt", "5 in Q1, house prices had risen in all regions in Q1"], ["2014-treasury-dec-Wales_Bill_Command_Paper_-_English.txt", " 20  o The Welsh Government can further vary the size of its budget by setting a Welsh rate that is higher or lower than 10p i"], ["2014-treasury-dec-Pension_Liberation_Policy_Pack__v2_0.txt", " This tax relief is provided so that the funds can be used in  later life by the member andor their dependants"], ["2014-treasury-dec-OLD_complete_v3.txt", " This measure will take effect from 1 October 2015 when a three month application window will open for wholesalers"], ["2014-treasury-dec-survivor-benefits-in-occupational-pension-schemes-annex-b.txt", "5  15 16  Includes the Premium type service for Classic Plus members Summary contains dependant members from all PCSPS sections  17  TPS NRA 60 membership Actives 17  No"], ["2014-treasury-dec-PU1632_Sustainability_Reporting_Guidance.txt", " The NHS has published its own Carbon Reduction Strategy and also assesses performance using the Good Corporate Citizenship tool developed jointly with the SDC"], ["2014-treasury-dec-main_supply_estimates_2014_2015_print.txt", " The following individuals are responsible for the expenditure within this Estimate Accounting Officer  Sir Robert Rogers KCB, Clerk of the House of Commons  Sir Robert Rogers KCB has personal responsibility for the proper presentation of the Members annual accounts and their transmission to the Comptroller  Auditor General, and is also responsible for the use of public money and stewardship of assets"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " It sets out the applicable condition referred to by newly inserted paragraph 4A4B"], ["2014-treasury-dec-FSR_Gov_Cx_June_2014.txt", " The Financial Policy Committee\u2019s medium-term priorities"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", "  Protection of persons making voluntary disclosures 15  After section 316 of FA 2004 insert 316A Confidentiality No duty of confidentiality or other restriction on disclosure however imposed prevents the voluntary disclosure by any person to HMRC of information or documents which the person has reasonable grounds for suspecting will assist HMRC in determining whether there has been a breach of any requirement imposed by or under this Part"], ["2014-treasury-dec-44369_Cm_8958_accessible.txt", " Recommendation Implemented"], ["2014-treasury-dec-IFRS_16_Application_Guidance_December_2020.txt", "3 Examples of short-term leases currently within central government include some property leases, software licences, specialised equipment and hire cars"], ["2014-treasury-dec-FRAB__119__08_-_Annex_G1_-_DEPARTMENT_YELLOW_2013-14.txt", " This is the financing associated with Consolidated Fund Standing Services and should equal the figure shown as Standing Services in the General Fund note"], ["2014-treasury-dec-PESA_2014_-_print.txt", " Since this point, budgets have been set and monitored in resource terms, as described below"], ["2014-treasury-dec-Wales_Bill_-_Explanatory_Notes_-_Report_Stage_-_Welsh_Language_Version_10_6_14_pdf.txt", "  Mae is-adran 5 yn diwygio adran 17b o DCCTh 2005 i sicrhau na fydd Deddf, neu offeryn a wneir o dan Ddeddf o\u2019r fath, a wneir gan y Cynulliad yn gallu gwahardd y defnydd o wybodaeth, na chyfyngu ar y defnydd o wybodaeth, y bydd Cyllid a Thollau EM yn ei chael mewn cysylltiad ag unrhyw rai o'i swyddogaethau"], ["2014-treasury-dec-Country_and_Regional_Analysis_November_2014_Combined.txt", "4 Mining, manufacturing and construction 4"], ["2014-treasury-dec-39796_Cm_8847_Print_Ready.txt", "2 The department investigates avoidance schemes abusing charitable reliefs promptly"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_print.txt", "  Debt Advice Debt Advice - This activity includes the co-ordination and provision of Debt Advice in the UK"], ["2014-treasury-dec-PESA_2014_-_print.txt", " Social protection Total England Scotland 1"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", " Following their introduction in 2011-12, the Clear Line of Sight reforms have now been fully implemented across government and in place for the full 2012-13 reporting period"], ["2014-treasury-dec-Scotland_analysis__Fiscal_policy_and_sustainability.txt", " These assumptions are   Total managed expenditure per capita is around 10 per cent higher in Scotland than for the UK as a whole    Scottish onshore revenues per capita are 98 per cent of the level of the UK as a whole    Onshore GDP per capita is the same for Scotland as for the UK as a whole"], ["2014-treasury-dec-44369_Cm_8958_accessible.txt", " The department has to consider the national need in the context of expected developments in the generation and treatment of waste, including the amount of treatment capacity likely to be available"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", " Related party transactions WGA consolidates entities that are judged by HM Treasury to exercise functions of a public nature or are entirely or substantially funded from public money"], ["2014-treasury-dec-survivor-benefits-in-occupational-pension-schemes-annex-b.txt", " We would expect the cashflows to remain fairly level into the 2020s before reducing down to zero over around the next 50 years or longer"], ["2014-treasury-dec-frem_hutton_review_fairpay_additional_guidance_update_2012-13.txt", " Legislative precedents e"], ["2014-treasury-dec-SDPR_Update_September_2014___published_as_Clarifications_.txt", " In Section 8, under the Value for Tolerance Level for AWP Scaling\u2019 delete 23"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", " The difference between income recognised and cash receipts paid over arises from income accrued but not yet received"], ["2014-treasury-dec-36048_Cm_8774.txt", " Contributors are provided with feedback which identifies variances between forecast and outturn"], ["2014-treasury-dec-PU1738_print_CMYK.txt", " Further, Northern Ireland highlighted that their methodology of parcel measurement, which was based on guidance documents from the Joint Research Centre and which have been deployed by the Commission, differs from that used by the ECA"], ["2014-treasury-dec-EU_finances_2014_final.txt", " The majority of these receipts will either be paid to, or used in support of, the private sector but are channelled through government departments or agencies"], ["2014-treasury-dec-Remittance_basis_and_split_year_treatmemt.txt", " This clause provides that foreign gains arising to a remittance basis user in the overseas part of a split year of residence and remitted in the UK part of the year are not charged to tax"], ["2014-treasury-dec-44369_Cm_8958_print_ready.txt", " Recommendation The department should hold the new Highways Agency to account for delivering the improved value for money that should be achievable given the certainty that will be provided by the planned funding reforms"], ["2014-treasury-dec-PU1624_final__web_.txt", "20 For areas of protected spend, the Treasury may not be able to offer the asset sale flexibilities above"], ["2014-treasury-dec-OOTLAR_19_March_2014__1_.txt", " Tobacco product  From 6pm 20 March 2013  Ad valorem element  From 6pm 19 March 2014  Ad valorem element  Cigarettes  176"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " This part of the Schedule contains the definitions for the Schedule"], ["2014-treasury-dec-PU1624_final__web_.txt", " These amounts are recognised at the point the loan is made"], ["2014-treasury-dec-FSCS_annual_report_2014_web.txt", " The outstanding principal under these facilities is only repayable through recoveries from the estates of defaulted firms and levies on levy paying firms"], ["2014-treasury-dec-supplementary_estimates_and_new_estimates_2013_14_120214_correction.txt", " Receipts associated with the closure of departmental ALB's"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", " Note Calculations are based on all changes to rates and thresholds in both the income tax and National Insurance system implemented or announced up to and including Budget 2014"], ["2014-treasury-dec-PU1624_final__web_.txt", " Examples of donations that may not be netted off include   Donations related to income that would otherwise be classified as revenue anyway, for example, conscience money people guiltily and voluntarily paying over money in respect of past unpaid tax and    Donations that relate directly to the public sector\u2019s balance sheet  e"], ["2014-treasury-dec-37630_Budget_2014_Web_Accessible.txt", "8 in 2014, falling to 5"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", "  Paragraph 64 explains what is meant by relief being attributable to an asset 224"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " New subsection 60B4 provides that a person is not liable to a penalty under section 9 of the Finance Act 1994 if that person is liable to a penalty under Schedule 55 or 56 to the Finance Act 2009 "], ["2014-treasury-dec-FRAB__119__08_-_Annex_G2_-_AGENCY_PINK_2013-14.txt", " Drafting note iIf there have been material transactions, they should be disclosed"], ["2014-treasury-dec-Pension_Liberation_Policy_Pack__v2_0.txt", "  7  The liabilities falling within this subsection are a liabilities for the following in respect of payments made or treated as having been made by the pension scheme on or before the relevant day i the short service refund lump sum charge ii the serious ill-health lump sum charge iii the special lump sum death benefits charge iv the authorised surplus payments charge v the scheme sanction charge in respect of scheme chargeable payments falling within section 2411a or b b liabilities for the lifetime allowance charge in respect of benefit crystallisation events occurring on or before the relevant day c liabilities for the scheme sanction charge in respect of scheme chargeable payments treated under section 185A or 185F as having been made by the pension scheme in tax years earlier than the one in which the relevant day falls d any liability for the scheme sanction charge in respect of the relevant fraction of any scheme chargeable payment treated under section 185A as having been made by the pension scheme in the tax year in which the relevant day falls  13 e  f 8  where the pension scheme is treated under section 185F as having made a scheme chargeable payment in the tax year in which the relevant day falls and there is a relevant net gain, any liability for the scheme sanction charge in respect of the relevant amount any liability to pay interest in respect of a liability mentioned in paragraphs a to e arising at any time"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", " The outcome of the review will inform an updated Charter for Budget Responsibility\u2019 which will be presented to Parliament alongside Autumn Statement 2014"], ["2014-treasury-dec-PESA_2014_-_print.txt", "6 Subsidiary services to education 9"], ["2014-treasury-dec-PU1638_policy_costings_bud_2014_with_correction_slip.txt", "    EEA jobseekers and retained\u2019 workers will cease to have a right to reside as a jobseeker and will lose their entitlement to JSA and, where appropriate, HB if they remain unemployed for 6 months, unless at that point they are able to provide compelling evidence of a genuine prospect of work"], ["2014-treasury-dec-45502_Cm_8988_Print.txt", " It will highlight the fact that there are real costs to poor forecasting and real benefits available from good forecasting"], ["2014-treasury-dec-PU1719_HMT_Science_.txt", " 1  Big data and energy-efficient computing The data deluge will transform scientific inquiry and many industries too"], ["2014-treasury-dec-Wales_Bill_-_Explanatory_Notes_-_Report_Stage_-_Final_10-6-14.txt", " In addition, the Assembly may need to make limited adjustments to other provision in Part 5, and subsection 3 therefore inserts a new sub-paragraph 4A into paragraph 5 enabling an Act of the Assembly to make amendments to other sections in Part 5 or section 159 of GOWA 2006 provided they are a incidental to, or consequential on, provisions in an Assembly Act relating to budgetary procedures or devolved taxes, and b consented to by the Secretary of State"], ["2014-treasury-dec-Pension_Liberation_Policy_Pack__v2_0.txt", "  153D Penalties for inaccurate information in applications 1  This section applies where a an application under section 153 contains information which is inaccurate, b the inaccuracy is material, and  5 c  condition A, B or C is met"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", " 9265 Primary statements terminology "], ["2014-treasury-dec-36048_Cm_8774.txt", "1  The Government agrees with the Committee\u2019s recommendation"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " Commissioners\u2019 regulations may require the manner and time in which the duties are to be accounted for and paid, and provide as appears necessary for the administration, enforcement of and protection of revenue from the duties"], ["2014-treasury-dec-FRAB__120__07_-_Annex_C_-_FT_ARM_14-15.txt", " Annex 3 to this chapter includes the proposed wording for such a certificate"], ["2014-treasury-dec-44695_Accessible.txt", " This is why the government will deliver the largest programme of road improvements since the 1970s"], ["2014-treasury-dec-2902216_ScotlandAnalysis_Conclusion_acc2.txt", " When Europe faced its darkest hour, we stood together as a beacon of hope"], ["2014-treasury-dec-FRAB__120__07_-_Annex_C_-_FT_ARM_14-15.txt", " In order to ensure consistency of treatment, Monitor has considered where the following cash flows should be disclosed within the Statements of Cash Flows of NHS foundation trusts  6"], ["2014-treasury-dec-DISCLOSURE_OF_TAX_AVOIDANCE_SCHEMES.txt", " Section 311 provides that HMRC may issue a scheme reference number SRN to the person who disclosed the scheme"], ["2014-treasury-dec-DRAFT-_Exit_Payment_Note_on_Regs.txt", " d The amount to be repaid is capped so that they do not have to repay any statutory redundancy pay or an equivalent amount in the case of those public sector workers who do not have a right to statutory redundancy pay"], ["2014-treasury-dec-PU1616_OTS_employee_benefits_final_report.txt", "23 There is already a power to exempt minor benefits as well as specific exemptions for certain accommodation, supplies and services used in employment duties and deductions for certain  78  4  In some cases the dustman will not be taxable, but the tests are fact specific, see EIM 21770"], ["2014-treasury-dec-FRAB__120__07_-_Annex_C_-_FT_ARM_14-15.txt", " Where an NHS foundation trust is a joint operator, it should recognise its, or its share of, assets, liabilities, income and expenses in its own accounts"], ["2014-treasury-dec-Wales_Bill_-_Explanatory_Notes_-_Report_Stage_-_Welsh_Language_Version_10_6_14_pdf.txt", " Nid ydynt ac nid yw\u2019n fwriad iddynt fod yn ddisgrifiad cynhwysfawr o\u2019r Bil"], ["2014-treasury-dec-PU1624_final__web_.txt", " Appendix 4 details the criteria for AME treatment of levy funded bodies"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", "  Sector In the economic accounts the economy is split into different institutional sectors according broadly to their role in the economy"], ["2014-treasury-dec-FRAB__119__08_-_Annex_H_-_2014-15_FReM.txt", " The total unitary payment is then divided into three the service charge element, repayment of the capital element of the contract obligation and the interest expense on it using the interest rate implicit in the contract"], ["2014-treasury-dec-FRAB__119__08_-_Annex_H_-_2014-15_FReM.txt", " In all other case, IFRIC and SIC Interpretations will apply in full"], ["2014-treasury-dec-main_supply_estimates_2014_2015_web.txt", " AME is subject to annual review as part of the Budget process"], ["2014-treasury-dec-45502_Cm_8988_Accessible.txt", " In the event of a capacity crunch clearly consumers will end up paying more"], ["2014-treasury-dec-44369_Cm_8958_accessible.txt", " Additionally, the department has been working with the sector through the Highways Maintenance Efficiency Programme and other channels to highlight the importance of planned routine maintenance"], ["2014-treasury-dec-37630_Budget_2014_Web_Accessible.txt", "9 Cyclically-adjusted net borrowing 5"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", " In June 2013, the Treasury launched a review of how to strengthen financial management further within central government"], ["2014-treasury-dec-OOTLAR_19_March_2014__1_.txt", "28 Business Premises Renovation Allowance BPRA  As announced in Autumn Statement 2013, legislation will be introduced in Finance Bill 2014 to clarify the scope of BPRA and ensure that it is limited to building and renovation works and associated services"], ["2014-treasury-dec-FRAB_121_07_IFRS_13_annex_exposure_draft_of_proposed_amendments_to_FReM.txt", "2  Interpretations and adaptations for the public sector context  6"], ["2014-treasury-dec-main_supply_estimates_2014_2015_web.txt", " The last item is included in the budgets and is covered by this Resource Estimate which provides for administering and selling National Savings and Investments products, maintaining customer holdings, and making payments to and conducting correspondence with investors as well as leveraging its capabilities"], ["2014-treasury-dec-MCD_draft_regulations.txt", " 15 For the purposes of sub-paragraph 12, an open-ended credit agreement is a credit agreement without fixed duration and includes credits which must be repaid in full within or after a period but, once repaid, become available to be drawn down again"], ["2014-treasury-dec-main_supply_estimates_2014_2015_print.txt", " The House of Commons has the opportunity to debate individual Estimates on three Estimates Days in each Parliamentary Session"], ["2014-treasury-dec-Avoidance_schemes_involving_the_transfer_of_corporate_profits.txt", " This is called the profit transfer and can be either direct or indirect"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", "1  Equitable Life  As part of the Spending Review on 20 October 2010, the Government announced that in the region of 1"], ["2014-treasury-dec-Russia.txt", " POB Dnepropetrovsk now Dnipro, Ukraine a"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", "  UK Guarantee Scheme Background 8"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", " Normal IFRS asset recognition criteria will apply clearly if the transferor of functions retains control of the related assets, there may be nothing to record in this respect"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " Subsection 2 provides that this has effect in relation to bingo duty accounting periods beginning on or after 30 June 2014"], ["2014-treasury-dec-main_supply_estimates_2014_2015_web.txt", "  357  Armed Forces Pension and Compensation Schemes  Main Estimates, 2014-15  Part I  Voted  Departmental Expenditure Limit Resource Capital  Non-Voted  Total  -  -  -  Annually Managed Expenditure Resource Capital  6,749,203,000 -  -  6,749,203,000 -  Total Net Budget Resource Capital  6,749,203,000 -  -  6,749,203,000 -  Non-Budget Expenditure  -  Net cash requirement  2,418,144,000  Amounts required in the year ending 31 March 2015 for expenditure by Armed Forces Pension and Compensation Schemes on  Annually Managed Expenditure Expenditure arising from  Payment of pensions, lump sum benefits, transfers out and associated non-cash items to persons covered by the scheme"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", "  14  1 Section 239 payments and benefits connected with taxable cars and vans and exempt heavy goods vehicles is amended as follows"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", "18 The Office for Budget Responsibility OBR independently reports on the future sustainability of the public finances in its annual Fiscal Sustainability Report, drawing on the data published in WGA"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " Paragraph 14 amends section 266A of FA2004"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", " An updated Charter for Budget Responsibility\u2019 and motion for approval was laid before Parliament on 19 March 2014"], ["2014-treasury-dec-OOTLAR_19_March_2014__1_.txt", "5 - in addition to the General Beer Duty  9"], ["2014-treasury-dec-PU1624_final__web_.txt", "  Management of AME programmes 1"], ["2014-treasury-dec-North_East_EZ_-_Port_of_Blyth_East_Sleekburn_site.txt", "05 Kilometres  ay  11,250 y  0 0"], ["2014-treasury-dec-39796_Cm_8847_Accessible.txt", "2 The Royal Household completed its two yearly update of the property condition assessment survey in December 2013"], ["2014-treasury-dec-supplementary_estimates_and_new_estimates_2013_14_120214_correction.txt", " The 1994 arrangements provided for the following notional sub-funds to be established within each overall fund Guaranteed Fund Bonus Augmentation Fund Guarantor\u2019s Fund and Investment Reserve"], ["2014-treasury-dec-government_financial_reporting_manual_201314.txt", " The rate should not be changed unless the infrastructure element or the whole of the contract is renegotiated"], ["2014-treasury-dec-government_financial_reporting_manual_201314.txt", " For income categorised as being applied with limit, any excess income over that approved is surrendered to the Scottish Consolidated Fund"], ["2014-treasury-dec-A0_Low_Carbon_-_Renewables_East_Enterprise_Area_-_Dundee_Camperdown.txt", "4m  1 3  10  LILYBAN KR  17 19  ROBERTSON STREET  7  9  161 15 9  15 7  7  3 5  171  to  48  EE T ST R  BROUG  er Shelt  17"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " 2 Accordingly, section 69 of and Schedule 14 to FA 2014 are also repealed"], ["2014-treasury-dec-Construction_Industry_Scheme.txt", "1  The Financial Secretary to the Treasury, David Gauke, has made the following statement regarding Human Rights In my view the provisions of the Income Tax Construction Industry Scheme Amendment No"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " The market value of shares for the purposes of paragraph 27 must be determined using a methodology agreed by HMRC"], ["2014-treasury-dec-PU1624_final__web_.txt", "4 Administration budgets cover the costs of all central government administration other than the costs of direct frontline service provision"], ["2014-treasury-dec-OOTLAR_19_March_2014__1_.txt", " The measure is likely to see an increase in deposits in cash NISAs, in some cases at the expense of investment in stocks and shares NISAs"], ["2014-treasury-dec-SDPR_Update_September_2014___published_as_Clarifications_.txt", "00  68  Table 17 Equitable Life Reversionary bonus rates for German business Declared on  Vested on  Benefit code PN2  LIF  31-Dec-94  1-Apr-95  5"], ["2014-treasury-dec-44695_Accessible.txt", " A new charge of 90,000 will be introduced for people who have been UK resident for 17 of the last 20 years"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", "  5  In relation to a maximum period or maximum aggregate period specified in paragraph a, c or d of section 2233, relevant prior period of absence means a period of absence which would have counted towards that maximum period or maximum aggregate period if the bridge period were included in the period of ownership"], ["2014-treasury-dec-scotland_analysis_fiscal_policy_and_sustainability_print.txt", " On this basis, NIESR calculate that an independent Scottish state would pay an interest rate premium of between 0"], ["2014-treasury-dec-banking_reform_impact_assessment_05072014.txt", "  Key assumptionssensitivitiesrisks  Discount rate   BUSINESS ASSESSMENT Option 3 Direct impact on business Equivalent Annual m  In scope of OIOO  Measure qualifies as  Costs NA  No  NA  Benefits NA  Net NA  13  Summary Analysis  Evidence  Policy Option 4  Description Proceed with the ring-fencing of retail from wholesaleinvestment banking, according to the provisions of the ring-fencing secondary legislation"], ["2014-treasury-dec-44695_Autumn_Statement__Print_ready_.txt", "0 and in 2015 from 2"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", "  154  FINANCE BILL 2015  10"], ["2014-treasury-dec-Country_and_Regional_Analysis_November_2014_Combined.txt", "7 Total identifiable expenditure on services in Wales by sub-function, per head, 2009-10 to 2013-14 continued  per head 2009-10 outturn 6"], ["2014-treasury-dec-OLD_complete_v3.txt", " Extending death relaxation to annuities"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", "1  -  183,492  -  120,706  66,252  66,252  67,677  67,677  33,430  33,430  33,895  33,895  994  994  13,245  13,245  16,010  16,010  16,010  16,010  2,099  10,215  367  2,596  1,578  7,349  1,606  15,406  2,091  2,091  1,942  1,942  -  962  -  1,413  -  -  240,000  240,000  25,308  48,549  31,391  105,143  Consolidated Fund payable for Consolidated Fund payable for operating income outside the scope of the Estimate Excess cash to be surrendered EU Solidarity Fund repayment Trade payables Other taxation and social security PFI contract Bank overdraft Deferred contingent capital fee income Other accruals and deferred income Other payables  30"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", "25 In May 2014 the PHSO published The Parliamentary Ombudsman\u2019s review of government complaint handling, 2013"], ["2014-treasury-dec-AS2014_data_sources_final.txt", "2 of GDP equivalent to current budget balance and 1"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", "3 add treatment of liabilities in LA 2"], ["2014-treasury-dec-Fuel_duty_-_aqua_methanol.txt", " The section also specifies the rate of duty on such a mixture and that the person liable to pay the duty is the person producing the mixture"], ["2014-treasury-dec-RELEVANT_HIGH_VALUE_DISPOSALS_GAINS_AND_LOSSES.txt", " Paragraphs 3 and 4 ensure that changes in the value of a property which take place before the property first becomes chargeable to ATED do not contribute to ATED-related gains when the property is sold a process known as rebasing\u2019"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", "1 Analysis of income payable to the Consolidated Fund In addition to income and capital receipts retained by HM Treasury, the following amounts are payable to the Consolidated Fund"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", "  Where the following conditions apply  153  Department of Health  Draft NHS Manual for Accounts 2014-15  The fulfilment of the arrangement is dependent on the use of a specific asset and"], ["2014-treasury-dec-Wales_Bill_-_Impact_Assessment_-_Report_Stage_-_Welsh_Language_Version_10_6_14_pdf.txt", " Roedd ymatebion i\u2019r ymgynghoriad hwn yn ffafrio cyflwyno system ddatganoledig yn lle HRAS"], ["2014-treasury-dec-EEA_Accounts_2013-14_-_print.txt", " Where there are instances of control failure, staff are required to maintain a record in an incident log"], ["2014-treasury-dec-Diverted_Profits_Tax.txt", "  6  For the purposes of Part 5 of TMA 1970 appeals etc, an appeal under this section is to be treated as if it were an appeal under the Taxes Acts within the meaning of that Act, and for that purpose references in that Part to an assessment includes a charging notice or supplementary charging notice under this Part"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " New section 1273A applies at any time when new section 863A2 of ITTOIA 2005 applies and makes corresponding provision for corporation tax purposes"], ["2014-treasury-dec-44695_Accessible.txt", " The Autumn Statement sets out a radical reform of stamp duty land tax SDLT to improve the functioning of the housing market, a further increase in the Income Tax personal allowance to support working families, and further steps to reduce tax evasion and avoidance"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_web.txt", " The Strategic and Directors\u2019 Report was approved by the Board on 11 June 2014 and signed below by order of the Board"], ["2014-treasury-dec-STRENGTHENING_PENALTIES_FOR_OFFSHORE_NON_COMPLIANCE.txt", "1 The Schedule introduces an additional penalty where, after the relevant time, a relevant offshore asset move occurs in relation to a person who is already liable to a penalty under paragraph 1 of Schedule 24 to the Finance Act 2007 c"], ["2014-treasury-dec-FRAB__120__07_-_Annex_C_-_FT_ARM_14-15.txt", " Annual reporting guidance for NHS foundation trusts "], ["2014-treasury-dec-FSR_Gov_Cx_June_2014.txt", " Following responses to the Consultation Paper, the FPC planned to send final recommendations  along with an assessment of impacts on banks and the economy - to HM Treasury in time for it to consult on legislation to be made during this Parliament"], ["2014-treasury-dec-PESA_2014_-_print.txt", " These fees were treated as capital receipts in the National Accounts but as negative resource AME receipts in HM Treasury\u2019s budget"], ["2014-treasury-dec-FSCS_annual_report_2014_web.txt", " We have started to see evidence of a slow but steady decline in the number of PPI claims excluding those handled by the arrangement we have with Welcome Financial Services Limited to 12,053, compared with the previous year\u2019s high number of 19,035"], ["2014-treasury-dec-Wales_Bill_Command_Paper_-_English.txt", " Landfill operators operating sites in both Wales and elsewhere in the UK may 10  experience an increase in compliance burden as up to three landfill tax returns may be needed in future where one is needed at present"], ["2014-treasury-dec-44695_Accessible.txt", "131 The government has made significant progress on its commitments to specific housing and regeneration projects"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", " The tables for use as part of the Remuneration Report are reproduced below in Annex 1"], ["2014-treasury-dec-banking_reform_impact_assessment_05072014.txt", " To reflect the flexible nature of the ring-fence, banks were left free to decide whether permitted activities for example household and corporate lending, large corporate deposits were to be placed in their ring-fenced or non-ring-fenced entities, according to their own preferred commercial strategies"], ["2014-treasury-dec-FRAB__120__07_-_Annex_C_-_FT_ARM_14-15.txt", " The scheme is an unfunded, defined benefit scheme that covers NHS employers, general practices and other bodies, allowed under the direction of Secretary of State, in England and Wales"], ["2014-treasury-dec-Wales_Bill_-_Explanatory_Notes_-_Report_Stage_-_Welsh_Language_Version_10_6_14_pdf.txt", " Dim ond mewn nifer bach o amgylchiadau penodol y ceir datgelu gwybodaeth"], ["2014-treasury-dec-OLD_complete_v3.txt", " A social enterprise is a community interest company, a community benefit society that is not a charity, a charity or accredited social impact contractor"], ["2014-treasury-dec-GM_AB2017_update_document_and_new_commitments_web.txt", " This builds on the four previous devolution deals agreed between the GMCA and Government, along with the Memorandum of Understanding that devolved 6 billion of health and social care spending to Greater Manchester"], ["2014-treasury-dec-PU1643_Charter_budget_responsibility_update_web.txt", " The OBR will consider a wide range of factors and dimensions relating to the sustainability of the public finances and will be transparent in its approach"], ["2014-treasury-dec-FSCS_annual_report_2014_web.txt", " The campaign is beginning to pay dividends awareness of FSCS or of our protection is at around 60 per cent of the population"], ["2014-treasury-dec-ENFORCEMENT_BY_DEDUCTION_FROM_ACCOUNTS.txt", " 3 An objection under sub-paragraph 1a may only be made on one or more of the following grounds a that the relevant debt has already been paid, b that the conditions for giving the hold notice were not met, c that the hold notice is causing or will cause the person making the objection exceptional hardship, or  8  Consultation draft Part 1  Scheme for enforcement by deduction from accounts  d  that there is an interested third party in relation to the affected account or, if there is more than one affected account, all of them"], ["2014-treasury-dec-06._2013-14_MAGENTA_PENSION_SCHEME.txt", "ab  Capital Grants  Grant expenditure used for capital purposes are treated as capital CDEL items in the Statement of Parliamentary Supply"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " If there is no instalment for the same chargeable period due after Royal Assent then a further instalment, equal to the adjustment amount, becomes due 30 days after Royal Assent"], ["2014-treasury-dec-CAPITAL_GAINS_TAX_NON_RESIDENTS_AND_UK_RESIDENTIAL_PROPERTY.txt", " Step 2 Determine the amount of the pre-April 2015 ATED-related gain or loss"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " New subsection 2 sets the maximum amount of the qualifying bonus payment that is exempt from income tax the exempt amount at 3,600"], ["2014-treasury-dec-FSCS_annual_report_2014_web.txt", " In accordance with this schedule, the Board is responsible for a number of statutory requirements, primarily deriving from company law and the Financial Services and Markets Act 2000, as well as for governing the strategic direction and the financial operation of FSCS"], ["2014-treasury-dec-Fuel_duty_-_aqua_methanol.txt", "  Charging of excise duty 4  After section 6AF insert 6AG Excise duty on aqua methanol 1  A duty of excise shall be charged on the setting aside for a chargeable use by any person, or where it has not already been charged under this section on the chargeable use by any person, of aqua methanol"], ["2014-treasury-dec-RRD_draft_for_consultation_-_draft_for_consultation_purposes.txt", " 10 Where Case 3 in section 6A applies and the bank is viable, the principal amount of a relevant capital instrument issued by the bank must not be reduced under this section to a greater extent, or converted on worse terms, than equally ranked capital instruments at the level of any parent undertaking of the bank have been reduced, or converted, pursuant to Article 59 of the recovery and resolution directive or in the course of applying the bail-in tool provided for by that directive"], ["2014-treasury-dec-PU1616_OTS_employee_benefits_final_report.txt", " This should be on the basis of updated guidance to include a detailed list of items which specifically cannot be included in a PSA, in order to provide clarity to employers"], ["2014-treasury-dec-Dr_Mark_Carney_-_FLS__4_.txt", " Since the scheme was announced, the FLS has successfully contributed to driving down significantly funding costs in the UK"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_web.txt", " The National Audit Office  the body charged by Parliament with monitoring the effectiveness of public expenditure  concluded in its recent report on the Service that we are delivering value for money in our debt advice work"], ["2014-treasury-dec-Diverted_Profits_Tax.txt", " At the end of the review period the business has the opportunity to appeal against any resulting charge"], ["2014-treasury-dec-staff_survey_2013.txt", " I am able to access the right learning and development opportunities when I need to B23"], ["2014-treasury-dec-FRAB__119__08_-_Annex_F_Chapter_05_Form_and_content__2013-14.txt", "4 and, where appropriate, their executive agencies a  departments should follow the format of the Statement of Cash Flows in IAS 7 but should include at the foot of the statement those cash flows with the Consolidated Fund in the format shown below  Current year 000  Prior year 000  Note Cash and cash equivalents at 31 March before adjustments for receipts due topayments from the Consolidated Fund Receipts due to the Consolidated Fund which are outside the scope of the Departments activities  Cash received during the year in relation to CFER income that does not pass through the Statement of Comprehensive Net Expenditure"], ["2014-treasury-dec-OOTLAR_19_March_2014__1_.txt", "  Policy objective The anti- loss-buying rules had a more significant adverse impact on RDAs than intended"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", " Details of the obligations under PFI contracts are disclosed in Note 30"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", "  SIC 12 Consolidation  Special Purpose Entities  Applicable"], ["2014-treasury-dec-SDPR_Update_September_2014___published_as_Clarifications_.txt", "50  31-Dec-97  1-Apr-98  3"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_print.txt", "  Name  Board Audit meeting Co  Rem Co  Nom Co  Inv Co  Executive Directors Karen Broughton  88  Mark Fiander  88  Lesley Robinson  88  Caroline Rookes  88  11  Non-Executive Directors Jonathan Douglas  78  44  Laurie Edmansa  78  44  11  Richard Hughes  78  44  11  Gerald Lemos  44  Andy Briscoe  b  c  44  00  11  Stephen Locke  88  44  Joanne Shaw  78  44  Robert Skinner  88  John Spence  88  00 11  44  00  Key a - Senior Independent Director b  Chair of the Board from 27 September 2010 to 26 September 2013 c - Current Chair of the Board The FCA approved all appointments to the Board and the appointment of the Chair and the CEO was approved by the Treasury"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", " Examples based on a general government gross debt basis"], ["2014-treasury-dec-DISCLOSURE_OF_TAX_AVOIDANCE_SCHEMES.txt", " 5 For subsection 3 substitute 3  For the purposes of this section a a tax is a relevant tax, in relation to arrangements or arrangements proposed in a proposal of any description, if it is prescribed in relation to arrangements or proposals of that description by regulations under section 306 b relevant employee means an employee in relation to whose employment the client receives or might reasonably be expected to receive the advantage mentioned in subsection 2A c employee includes a former employee d a reference to employment includes holding an office and references to employee and employer are to be construed accordingly"], ["2014-treasury-dec-OLD_complete_v3.txt", " Regulations made under the power provided in this primary legislation will come into force on the date specified in the regulations"], ["2014-treasury-dec-Russia.txt", "a 1 Free Donbas 2 Svobodny Donbass Other Information UK Sanctions List RefRUS0176 Date designated on UK Sanctions List 31122020 UK Statement of ReasonsPublic 'organisation' that presented candidates in the so called 'elections' of the so called 'Donetsk People's Republic' on 2 November 2014"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", "5 billion will be identified through ongoing operational reviews"], ["2014-treasury-dec-EU_finances_2014_final.txt", "2 Statement of Assets and Liabilities as at 31 March 2011, 2012, 2013 and 2014 prior years restated 2010-11  2011-12  2012-13  2013-14  000  000  000  000  219,642  25,594  17,340  26,143  1,931,886  1,763,336  1,763,235  2,253,276  1,798  254,299  207,990  258,436  2,153,326  2,043,229  1,988,565  2,537,855  -1,938,419  -1,860,340  -997,802  -686,388  -140,863  -183,401  -186,053  -166,953  -3,525  -2,697  -238,694  -543,684  Provision for disallowances  -177,886  -212,390  -214,681  -100,155  Other liabilities  -24,607  -66,734  285  -517  -2,285,300  -2,325,562  -1,636,945  -1,497,697  -131,974  -282,333  351,620  1,040,158  Assets Advances to beneficiaries EU funds receivable Other assets  Liabilities EU funds paid on account Amounts payable to beneficiaries Repayable to EU  Net Assets  Liabilities  2013-14 balances include the latest available information"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", " In addition, HM Treasury committed to a 257"], ["2014-treasury-dec-EU_finances_2014_final.txt", "5 billion payment appropriations to the 2014 EU Budget"], ["2014-treasury-dec-39796_Cm_8847_Accessible.txt", " These arrangements are open to scrutiny by the department, NAO and Parliament"], ["2014-treasury-dec-Building_societies_bail-in_order_draft_5th_March_2014_consultation_draft.txt", " 3 After section 84 insert Bail-in option building societies 84A"], ["2014-treasury-dec-131010_Letter_and_annexes_from_HMT_to_Govt_Actuary_2.txt", " The National Health Service Pension Scheme Regulations 2008  Health service workers  The scheme established by  Scotland  1"], ["2014-treasury-dec-Public_Spending_Statistics_July_2014_consolidated_revised.txt", " 2 In 2012-13 this includes a 28 billion adjustment in respect of Royal Mail pension assets"], ["2014-treasury-dec-FRAB__119__09_-_Draft_Code_of_Practice_on_Local_Authority_Accounting_2014-15_with_Annexes.txt", "  IAS 27IFRS 10 uses the term Non-controlling Interest\u2019 but this has been changed for the purposes of the Code to Minority Interest\u2019"], ["2014-treasury-dec-10460-001_National_Loans_Fund_Account.for_web.txt", "  25  National Loans Fund Account 2013-14  12 Other debt payable in sterling  FLS Treasury Bills Other Debt Management Account Bank of England Issue Department Balances from government accounts at the Government Banking Service Deposits from public sector bodies Other Total other debt payable in sterling  At 31 March 2014  At 31 March 2013  m  m  61,707  35,259  17,208 370 17,287 8,740 891 44,496 106,203  17,763 370 19,580 8,129 643 46,485 81,744  Treasury Bills have been issued by the NLF to the DMA in connection with the Bank of England\u2019s Funding for Lending Scheme FLS"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", "5 Consolidation in the cyclically-adjusted current budget 2  GDP  1 0 -1 -2 -3 -4 -5 -6  2009-10 2010-11 2011-12 2012-13 2013-14 2014-15 2015-16 2016-17 2017-18 2018-19  Consolidation in the cyclically-adjusted current budget Autumn Statement 2013 Consolidation in the cyclically-adjusted current budget Budget 2014 Cyclically-adjusted surplus on current budget Autumn Statement 2013 Cyclically-adjusted surplus on current budget Budget 2014 Source Office for Budget Responsibility and HM Treasury"], ["2014-treasury-dec-PU1624_final__web_.txt", " The market will charge the contractor a certain interest rate on that borrowing this will be based on many things including the amount of risk perceived by the lender"], ["2014-treasury-dec-44695_Accessible.txt", " Finance Bill 2015 2"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " Members of limited liability partnerships may also be treated as partners for the purposes of the TCGA 1992"], ["2014-treasury-dec-PU1719_HMT_Science_.txt", " Looking forward, the 8 Great Technologies and the Industrial Strategy will continue to support science and innovation, and our growth ambitions"], ["2014-treasury-dec-OLD_complete_v3.txt", "  Operational impact m HMRC or other  There will be no additional costs for HM Revenue  Customs in implementing these changes"], ["2014-treasury-dec-AS2014_distributional_analysis_final.txt", "26 This approach allows for the broad impact throughout the income distribution to be demonstrated, but does not allow for the more precise assessment of the effects of the government\u2019s policies that is shown in Charts 2"], ["2014-treasury-dec-IFRS_16_Application_Guidance_December_2020.txt", " 2 This includes any peppercorn leases that were previously classified as operating leases under IAS 17, or were argued to be outside of the scope of IAS 17 because they did not include a payment, or a series of payments"], ["2014-treasury-dec-FRAB__119__08_-_Annex_H_-_2014-15_FReM.txt", "  Note that the requirements of section 411 override IAS 1"], ["2014-treasury-dec-supplementary_estimates_and_new_estimates_2013_14_120214_correction.txt", "  118  National Health Service Pension Scheme  Supplementary Estimates, 2013-14  Part II Changes Proposed '000 Net Resources Present  Net Capital  Changes  Revised  Admin  Prog  Admin  Prog  Admin  Prog  1  2  3  4  5  6  Present  Changes  Revised  7  8  9  Spending in Annually Managed Expenditure AME Voted Expenditure 14,464,222  -  -441,222  -  14,023,000  -  -  -  -  -441,222  -  14,023,000  -  -  -  -  -441,222  -  -  -441,222  -  -  -441,222  -  -  -  -  Of which  A Pensions  -  14,464,222  Total Spending in AME  Total for Estimate Of which Voted Expenditure Non Voted Expenditure  '000 Present Plans  Net Cash Requirement  -1,044,854  Changes  Revised Plans  23,837 -1,021,017  119  National Health Service Pension Scheme  Supplementary Estimates, 2013-14  Part II Revised subhead detail including additional provision '000 Revised Plans Resources  Capital  Administration  Programme  Gross  Income  Net  Gross  Income  Net  Gross  Income  Net  1  2  3  4  5  6  7  8  9  Spending in Annually Managed Expenditure AME Voted expenditure -  -  -  23,760,000  -9,737,000  14,023,000  -  -  -  -  -  -  23,760,000  -9,737,000  14,023,000  -  -  -  -  -  23,760,000  -9,737,000  14,023,000  -  -  -  -  -  23,760,000  -9,737,000  14,023,000  -  -  -  -  -  23,760,000  -9,737,000  14,023,000  -  -  -  -  -  -  -  -  -  -  -  Of which A Pensions  -  Total Spending in AME -  Total for Estimate -  Of which Voted Expenditure Non Voted Expenditure -  120  National Health Service Pension Scheme  Supplementary Estimates, 2013-14  Part II Resource to cash reconciliation  '000 Present Plans  Net Resource Requirement Net Capital Requirement Accruals to cash adjustments  Changes  Revised Plans  14,464,222  -441,222  14,023,000  -  -  -  -15,509,076  465,059  -15,044,017  -  -  -  Of which Adjustments to remove non-cash items Depreciation New provisions and adjustments to previous provisions  -24,146,936  386,936  -23,760,000  Departmental Unallocated Provision  -  -  -  Supported capital expenditure revenue  -  -  -  Prior Period Adjustments  -  -  -  Other non-cash items  -  -  -  Remove voted resource and capital  -  -  -  Add cash grant-in-aid  -  -  -  Adjustment for NDPBs  Adjustments to reflect movements in working balances Increase   Decrease - in stock Increase   Decrease - in debtors Increase -  Decrease  in creditors  -  -  -  -63,000  73,983  10,983  -10,000  -  -10,000  8,710,860  4,140  8,715,000  -  -  -  Consolidated Fund Standing Services  -  -  -  Other adjustments  -  -  -  -1,044,854  23,837  -1,021,017  Use of provisions  Removal of non-voted budget items Of which  Net Cash Requirement  121  National Health Service Pension Scheme  Supplementary Estimates, 2013-14  Part III Note A - Forecast Combined Revenue Account  Reconciliation Table '000  Revised Plans Gross Programme Costs  23,760,000  Of which Increases in liability  12,010,000  Interest on scheme liability  11,750,000  Other expenditure  -  Less Contributions received  -9,560,000  Transfers in  -65,000  Other income  -112,000  Net Programme Costs  14,023,000  Total Net Operating Costs  14,023,000  Of which Resource DEL  -  Capital DEL  -  Resource AME  14,023,000  Capital AME  -  Non-budget  -  Adjustments to include Departmental Unallocated Provision resource  -  Consolidated Fund Extra Receipts in the budget but not in the FCRA  -  Adjustments to remove Capital in the FCRA  -  Non-Budget Consolidated Fund Extra Receipts in the FCRA  -  Other adjustments  -  Total Resource Budget  14,023,000  Of which Resource DEL  -  Resource AME  14,023,000  Adjustments to include Prior period adjustments  -  Adjustments to remove Consolidated Fund Extra Receipts in the resource budget Other adjustments  -  Total Resource Estimate  14,023,000  122  National Health Service Pension Scheme  Supplementary Estimates, 2013-14  Part III Note B - Analysis of Departmental Income '000 Revised Plans  Voted Resource AME  -9,737,000  Of which Programme Pensions  -9,737,000  Of which A Pensions  -9,737,000  Total Programme  -9,737,000  Total Voted Resource Income  -9,737,000  123  National Health Service Pension Scheme  Supplementary Estimates, 2013-14  Part III Note C - Analysis of Consolidated Fund Extra Receipts No CFER income or receipts are expected in 2013-14"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " The schemes targeted by the measure involve the use of a derivative contract described as a total return swap under which payments are made, and a deduction is claimed for payments under the total return swap"], ["2014-treasury-dec-FRAB__119__08_-_Annex_F_Chapter_05_Form_and_content__2013-14.txt", "  Statement of Accounting Officer\u2019s responsibilities 5"], ["2014-treasury-dec-FRAB__120__11_-_FRAB_Report_2013-14.txt", " The final draft of the FRAB report for 2013-14 prepared by the FRAB Chairman and Secretariat is attached"], ["2014-treasury-dec-survivor-benefits-in-occupational-pension-schemes-annex-b.txt", " However the 31 March 2012 Whole of Government Accounts states that the salaries and wages which will include non-pensionable salaries, staff who are not a member of one of the schemes and staff in Northern Ireland public service pension schemes for permanently employed staff were 140bn"], ["2014-treasury-dec-AS2014_distributional_analysis_final.txt", "A Cumulative changes in RPI, RPIJ, and CPI measures of inflation between September 2009 and September 2014  Source Office for National Statistics  1"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", " As shares sold in each transaction were bought at dfferent dates at different purchase prices, the purchase price shown above is the average price paid for those shares"], ["2014-treasury-dec-Modernising_the_taxation_of_corporate_debt_and_derivative_contracts.txt", " It is based on the carrying value in the company\u2019s accounts, adjusted as a result of particular statutory provisions"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", "4  Source HMRC analysis"], ["2014-treasury-dec-main_supply_estimates_2014_2015_web.txt", "  Unquantifiable  HM Treasury has provided indemnities for the directors of IUK Investments Holdings Limited against liabilities and losses incurred in the course of their actions"], ["2014-treasury-dec-freedom_and_choice_in_pensions_web_210314.txt", " In a system where people are required to secure an income for themselves, the age when they choose to do so can be seen as largely a question for individuals"], ["2014-treasury-dec-44695_Accessible.txt", " 30 World Economic Outlook\u2019, IMF, October 2014"], ["2014-treasury-dec-45502_Cm_8988_Accessible.txt", "4 Under the Civil Service Code, civil servants can also raise a complaint directly with the independent Civil Service Commission"], ["2014-treasury-dec-Construction_Industry_Scheme.txt", " Approximately 5 per cent of sole-trader contractors 2000 may require additional support as legislation is introduced to make verification and online filing mandatory"], ["2014-treasury-dec-FRAB__119__08_-_Annex_G1_-_DEPARTMENT_YELLOW_2013-14.txt", "af Provisions - Administration and Programme expenditure Provisions recognised in IFRS-based accounts are not recognised as expenditure for national accounts purposes until the actual payment of cash or accrual liability is recognised"], ["2014-treasury-dec-PU1728_Banking_Act_report_April_to_Sept_2014.txt", "0 except where otherwise stated"], ["2014-treasury-dec-Enhanced_capital_allowances_for_cars_and_goods_vehicles.txt", "  Detailed proposal Operative date For zero-emission goods vehicles the three year extension and State aid change will be made by primary legislation and will apply to qualifying expenditure incurred on or after 1 April 2015 for corporation tax CT and 6 April 2015 for income tax IT"], ["2014-treasury-dec-COUNTRY_BY_COUNTRY_REPORTING.txt", "  FINANCE BILL 2015  Multinational enterprises will also be required to identify each entity within the group doing business in a particular tax jurisdiction and to provide an indication of business activities within a selection of broad areas which each entity engages in"], ["2014-treasury-dec-37630_Budget_2014_Web_Accessible.txt", " Finance Bill 2014 2"], ["2014-treasury-dec-banking_reform_impact_assessment_05072014.txt", "  Estimated cost to public finances 85"], ["2014-treasury-dec-main_supply_estimates_2014_2015_web.txt", " The sale of fixed assets, freehold interest and land"], ["2014-treasury-dec-PU1632_Sustainability_Reporting_Guidance.txt", "18 There is substantial activity underway to develop a method to assess the amount of water embedded in a product"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", "Whole of Government Accounts year ended 31 March 2013  HC 93  June 2014  Whole of Government Accounts year ended 31 March 2013  Presented to the House of Commons pursuant to section 11 of the Government Resources and Accounts Act 2000  Ordered by the House of Commons to be printed on 10 June 2014  HC 93   Crown copyright 2014 You may re-use this information excluding logos free of charge in any format or medium, under the terms of the Open Government Licence v2"], ["2014-treasury-dec-help_to_buy_mortgage_guarantee_quarterly_statistics_020914.txt", "  Data quality Both UKARcs and HM Treasury quality assure the data, using IT solutions and manual processes"], ["2014-treasury-dec-FRAB__119__08_-_Annex_G3_-_NDPB_GREEN_2013-14.txt", "  The notes on pages aa to zz form part of these accounts  2  2013-14  NDPB GREEN ILLUSTRATIVE ACCOUNTS  Statement of Comprehensive Net Expenditure for the year ended 31 March 201Y  Note  201X-1Y  201W-1X  000  000  Administration costs Staff costs Staff costs  3  Other administrative costs  4  Other costs  Operating Income  6  Income  Programme costs  Staff costs  3  Programme costs  5  Income  6  Net operating cost  Other comprehensive net expenditure Items that will not be reclassified to net operating costs Net gainloss on revaluation of property plant  equipment Net gainloss on revaluation of intangibles Items that may be reclassified to net operating costs Net gainloss on revaluation of available for sale financial assets Total comprehensive net expenditure  3 The notes on pages aa to zz form part of these accounts  2013-14  NDPB GREEN ILLUSTRATIVE ACCOUNTS  Statement of Financial Position as at 31 March 201Y Note  201Y 000  201X 000  Non-current assets Property, plant and equipment  7  Intangible assets  8  Intangible  12  Investments  Financial assets  Total non-current assets A  Total non-current assets  Current assets IFRS 5 disclosures should be provided as necessary  Assets classified as held for sale Inventories  11  Trade and other receivables  12  Other current assets  12  Financial Assets  12  Cash and cash equivalents  13  Inventories  Cash Total current assets B  Total current assets Total assets  Total  Current liabilities Trade and other payables  14  1 year  15  Provisions  Financial Liabilities Provisions Other liabilities Total current liabilities C  Total current liabilities  Total AB-Cl  Non-current assets plusless net current assetsliabilities Non-current liabilities Provisions  15  1 year  Other payables Financial Liabilities  Provisions  9 Total non-current liabilities D  Total non-current liabilities  Total AB-C-D  Assets less liabilities Taxpayers\u2019 equity  General  General fund  Revaluation  Revaluation reserve Total taxpayers\u2019 equity  Total  Signed "], ["2014-treasury-dec-PU1643_Charter_budget_responsibility_update_web.txt", "21 Subject to fulfilling the requirements relevant to its forecasts and its assessment of the extent to which fiscal policy is likely to deliver the fiscal mandate, the OBR is responsible for determining the timing of its own publication programme"], ["2014-treasury-dec-Carbon_price_floor_-_fossil_fuels_in_CHPs.txt", "  Contact Andy Jameson at HMRC Tel 03000 586082 email andy"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", "  25  In section 340 group transfers and transfers of insurance business transfer at notional carrying value, in subsection 6 a omit paragraph a, and b in paragraph c, for its carrying value in substitute its taxadjusted carrying value based on"], ["2014-treasury-dec-main_supply_estimates_2014_2015_web.txt", " The Act covers a museum, art gallery, library or other similar institution in the United Kingdom which has as its pupose or one of its purposes the preservation for the public benefit of a collection of historic, artistic or scientific interest"], ["2014-treasury-dec-EU_finances_2014_final.txt", " In such circumstances the EU reduces the amount paid to the UK"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " Paragraph 5 sets out how to calculate amount D, which is the value of any uncrystallised pension rights that the individual has under relieved non-UK pension schemes on 5 April 2014"], ["2014-treasury-dec-Public_Spending_Statistics_methodology.txt", " HOW MUCH DID THE GOVERNMENT SPEND ON X The answer varies depending on which levels of government you are interested in, and what sort of spending"], ["2014-treasury-dec-10348-Contingencies_fund.for_web.txt", " During the year there were no transactions between the Treasury and the Contingencies Fund, and there was no balance outstanding at 31 March 2014 31 March 2013 nil"], ["2014-treasury-dec-Payment_systems_regulator_IA.txt", " The intended effect is that the UK has reliable, efficient and innovative payments networks, that support competition in UK financial services"], ["2014-treasury-dec-FSCS_annual_report_2014_print.txt", "  03072014 1436  Section 10 Our Governance 91  Committees of the Board 1"], ["2014-treasury-dec-PU1624_final__web_.txt", " This is more analogous to the costs borne by those departments who contribute to unfunded schemes, and reduces the scope for volatility in departmental resource DELs"], ["2014-treasury-dec-government_financial_reporting_manual_201314.txt", "  Uniform accounting policies in preparing consolidated financial statements 2"], ["2014-treasury-dec-FRAB__120__03_-_Annex_A__ITC_and_WG_Report.txt", "  If the assets are subject to any of the requirements of the Code relating to leases or the other provisions in the Code for lease type arrangements the tests that are applicable under IAS 17, Leases, should be applied to these lease arrangements"], ["2014-treasury-dec-ias_16_guidance_categories_contained_in_the_road_network.txt", "Categories Contained in the Road Network The Design Manual for Roads and Bridges DMRB is a document issued and updated from time to time to describe how specific structures and roads or highways should be designed and is the design standard for the 4 overseeing Roads Authorities"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", "17 Foreign currencies The presentational and functional currency of the Group is pounds sterling"], ["2014-treasury-dec-banking_reform_impact_assessment_05072014.txt", " To the extent that such changes have been driven primarily by anticipation of the Government\u2019s banking reform measures, some of the value impact may have been already crystallised in the banks\u2019 baseline projections"], ["2014-treasury-dec-Pension_Liberation_Policy_Pack__v2_0.txt", " New subsection 1A extends section 273 to include cases where a person other than the member had assumed liability for a tax charge under sections 239 and 2411b or c of FA2004 by virtue of section 272C, but has failed to pay the tax due and has either died or ceased to exist or HMRC considers the failure to pay the tax is of a serious nature"], ["2014-treasury-dec-Wales_Bill_-_Explanatory_Notes_-_Report_Stage_-_Final_10-6-14.txt", "  Clause 20 Repeal of existing borrowing power 183"], ["2014-treasury-dec-EEA_Accounts_2013-14_-_web.txt", "19 Maximum VaR during the year 6"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", " Interest revenue from other sources included interest earned on the loans provided to financial institutions, debt securities, loans advanced under reverse repurchase agreements, and currency swaps"], ["2014-treasury-dec-2-local-welfare-provision-review-nov-2014.txt", " There were no significant changes made to what could be provided under the scheme"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", "  492  FINANCE BILL 2015  14"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", " The ATED-related capital gains tax charge will apply to properties in the new ATED bands"], ["2014-treasury-dec-government_financial_reporting_manual_201314.txt", " The first part of the note analyses net resource outturn by section and between administration costs, programme costs and Income, comparing the net total outturn for each section within each budgetary control limit with the Estimate"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", "  DETAILS OF THE SCHEDULE 3"], ["2014-treasury-dec-PU1638_policy_costings_bud_2014_with_correction_slip.txt", "  Costing The costing is calculated by applying the appropriate relief rates to the tax base described above"], ["2014-treasury-dec-FRAB__119__08_-_Annex_H_-_2014-15_FReM.txt", "5  All income should be recognised in the Statement of Comprehensive Net Expenditure"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", " 1 2  Budget 2014  3763008RedBookAnnex B new"], ["2014-treasury-dec-OLD_complete_v3.txt", " It will also allow HMRC to publish information about promoters and schemes that are notified under the strengthened regime"], ["2014-treasury-dec-37630_Budget_2014_Web_Accessible.txt", "115 Mineral extraction allowances MEAs planning and permitting costs  The government will extend the scope of qualifying expenditure on mineral exploration and access to include expenditure on seeking planning permission and permits where permission and permits are granted"], ["2014-treasury-dec-UK_Sovereign_Sukuk_PLC_Offering_Circular.txt", "  NOTICE TO RESIDENTS OF THE KINGDOM OF BAHRAIN In relation to investors in the Kingdom of Bahrain, Certificates issued in connection with this Offering Circular and related offering documents may only be offered in registered form to existing account holders and accredited investors as defined by the Central Bank of Bahrain CBB\u2019\u2019 in the Kingdom of Bahrain where such investors make a minimum investment of at least U"], ["2014-treasury-dec-Partnerships_Salaried_member_rules.txt", "3  Interpretation for this note The Salaried Member test Condition A  payment for provision of services 2"], ["2014-treasury-dec-OLD_complete_v3.txt", " The legislation will also deny miscellaneous loss relief against miscellaneous income that arises as a result of relevant tax avoidance arrangements"], ["2014-treasury-dec-FSCS_annual_report_2014_web.txt", " He was awarded a CBE in the New Year\u2019s Honours List in 2010 in recognition of his public service"], ["2014-treasury-dec-Diverted_Profits_Tax.txt", " Subsection 1 applies Clause 8 for the purpose of determining the taxable diverted profits in Clause 2 cases and provides a signpost to Clause 9, which sets out special rules for estimating the taxable diverted profits"], ["2014-treasury-dec-main_supply_estimates_2014_2015_print.txt", " The Joint Procurement Agreement for the Single Auction Monitor JPA provides for Member States to indemnify the Commission should the Commission be required to compensate a third party or another Member State for damages which arise in connection with the JPA e"], ["2014-treasury-dec-EU_finances_2014_final.txt", " A copy of the UK\u2019s response to the ECA\u2019s findings was sent to both Houses of Parliament in January 2014"], ["2014-treasury-dec-central_african_republic.txt", " Bi Sidi Souleman openly confirmed to a UN Entity that he had ordered 3R elements to the villages on the date of the attacks, but did not admit to giving the orders for 3R to kill"], ["2014-treasury-dec-DISCLOSURE_OF_TAX_AVOIDANCE_SCHEMES.txt", " A Tax Information and Impact Note covering these Regulations was published on 10 December 2014 and can be found at httpswww"], ["2014-treasury-dec-39796_Cm_8847_Print_Ready.txt", " Background resources    NAO report Access to clinical trial information and the stockpiling of Tamiflu - Session 2013-14 HC 125 PAC report Access to clinical trial information and the stockpiling of Tamiflu  Session 2013-14 HC 295  1 Committee of Public Accounts conclusion The Committee was surprised and concerned to discover that information is routinely withheld from doctors and researchers about the methods and results of clinical trials on treatments currently prescribed in the UK"], ["2014-treasury-dec-PU1624_final__web_.txt", " Financial guarantee contracts impact on budgets in the following ways   An initial resource AME cost when the guarantee is provided this will be recorded as the balance sheet value of the contract    A benefit to Resource AME when the guarantee fees are recognised    Where amortisation or revaluations of the guarantee liability go through the SoCNE they will be recorded as further resource AME benefits  costs    The utilisation of the guarantee will score as a benefit in resource AME    When the contract is called, any payments out will score in departments\u2019 Capital DEL budgets"], ["2014-treasury-dec-Wales_Bill_-_Impact_Assessment_-_Report_Stage_-_Final_10_6_14_pdf.txt", " The inclusion of the lock-step is also consistent with the principle that fiscal devolution should not benefit one part of the UK to the detriment of another - this could occur if the Welsh Government is able to set a substantially lower rate for higheradditional taxpayers without needing to change the basic rate attracting higher earners across the border, benefitting Wales to the detriment of the UK as a whole"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", " Finance Bill 2014 5 2"], ["2014-treasury-dec-The_Public_Service_Pensions__Valuations___Employer_Cost_Cap__Amendment__Directions_2014__August_2014_.txt", " 2 Directions 2014 The Treasury, in exercise of the powers conferred on them by sections 112 and 123 of the Public Service Pensions Act 2013a, make the following Directions"], ["2014-treasury-dec-PU1624_final__web_.txt", "23  Unilateral Write-off,  Reserves,  1"], ["2014-treasury-dec-PESA_2014_-_print.txt", " 7 In 2012-13 this includes a 28 billion adjustment in respect of Royal Mail pension assets"], ["2014-treasury-dec-AS2014_policy_costings_final.txt", " This is then projected forward using historical growth rates of the RBC population"], ["2014-treasury-dec-FRAB__119__08_-_Annex_G4_-_MAGENTA_PENSION_SCHEME_2013-14.txt", " Certificate and Report of the Auditor a"], ["2014-treasury-dec-OLD_complete_v3.txt", " It will affect those who currently receive taxable home to work travel expenses"], ["2014-treasury-dec-37630_Budget_2014_Web_Accessible.txt", "9  Budget 2014  113  Table D"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", " The impact on tax receipts is estimated to be a cost to the Exchequer of 3"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", " Financial assets that are not rated\u2019 included student loans of 36"], ["2014-treasury-dec-Carbon_price_floor_-_fossil_fuels_in_CHPs.txt", "  Operational impact m HMRC or other Other impacts  There will be no significant operational impacts"], ["2014-treasury-dec-scotland_analysis_fiscal_policy_and_sustainability_print.txt", "  1 2  Scottish Government, GERS 2012-13 and historical series, March 2014"], ["2014-treasury-dec-PU1738_print_CMYK.txt", " These are funded through pre-accession funds"], ["2014-treasury-dec-Wales_Bill_-_Explanatory_Notes_-_Report_Stage_-_Welsh_Language_Version_10_6_14_pdf.txt", "  O dan adran 116B6, rhaid i Weinidogion Cymru wneud taliadau i Weinidog y Gwasanaeth Sifil ar adegau a bennir ganddo yng nghyswllt pensiynau ayb sy'n daladwy i gyn weision sifil ac i weision sifil presennol ac yng nghyswllt unrhyw dreuliau i'w hysgwyddo wrth weinyddu'r pensiynau hynny ayb"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", "  Trade and other receivables 2013-14  2012-13 Restated  Core Treasury and Agencies  Group  Core Treasury and Agencies  Group  000  000  000  000  689,558  645,346  632,609  148,331  42,126  56,649  36,177  53,597  FCA accrued fine income and interest  67,759  67,759  341,624  341,624  Fees receivable for financial guarantees  81,953  44,229  83,698  42,561  Pool Re accrued income  33,429  33,429  33,895  33,895  NSI receivable  19,605  19,605  173,552  173,552  Trade receivables  8,298  19,359  13,096  15,268  -  989  -  39,579  Amounts falling due within one year Accrued interest and dividend income Prepayments and other accrued income  Other levies receivable Other receivables  7,293  77,478  1,151  38,234  950,021  964,843  1,315,802  886,641  245,407  93,889  321,794  126,823  -  65,300  -  77,790  39,331  39,331  40,477  40,477  37  21,556  25  25  284,775  220,076  362,296  245,115  1,234,796  1,184,919  1,678,098  1,131,756  Total due within one year Amounts falling due after one year Fees receivable for financial guarantees Pension asset Pool Re accrued income Other receivables Total due after one year Total trade receivables  Included in accrued interest are amounts which have been recognised in 2013-14 as a result of FSCS\u2019s first time adoption of IFRS"], ["2014-treasury-dec-AS2014_policy_costings_final.txt", " This number is the adjusted to reflect inflation and amended to reflect the 500 extension to the existing 1,000 discount"], ["2014-treasury-dec-FSCS_annual_report_2014_web.txt", " e Interest receivable Interest received on cash deposits is credited to the classes in proportion to their relative fund balance"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", "3Current system for accessing defined contribution pensions at retirement 1"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", "  3  In calculating the profits of the trade, a deduction is allowed under this section for the expenses"], ["2014-treasury-dec-Country_and_Regional_Analysis_November_2014_Combined.txt", "2 Old age  of which personal social services of which pensions 10"], ["2014-treasury-dec-Depositor_preference_SI_30-6-14.txt", "  Priority of debts 19"], ["2014-treasury-dec-FRAB_121_minutes.txt", " This will give users an opportunity to comment on proposals and it will allow them to plan continuing incremental improvements in 2014-15"], ["2014-treasury-dec-FRAB__120__02_-_IFRS_13_-_Appendix_B.txt", " as the public sector holds many assetsliabilities in the course of providing public services"], ["2014-treasury-dec-04._2013-14_AGENCY_PINK.txt", " Where the headings are not appropriate they do not need to be disclosed"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", " These are included in WGA\u2019s measures of net liabilities in accordance with IFRS, but are not included in the National Accounts based measures of public sector net debt, which measures only financial liabilities and liquid assets"], ["2014-treasury-dec-scotland_analysis_fiscal_policy_and_sustainability_print.txt", " Whilst recognising that the costs of transition can be exaggerated or downplayed in the course of political debate, his independent analysis in relation to Quebec, shows that the costs of institutional restructuring in the event of independence could range from 0"], ["2014-treasury-dec-BRRD_impact_assessment_revised.txt", " The majority of UK deposits are insured by the FSCS 98"], ["2014-treasury-dec-Personal_Allowance_for_2015-16.txt", " Taking into account the changes set out by this measure, the table below shows the changes to the personal allowance over the lifetime of the Parliament"], ["2014-treasury-dec-PU1624_final__web_.txt", " Departments and public bodies may net off the donations that are made to finance expenditure for the common good and that are directed by the donor to a specific project, programme or body, for example   A current gift left in the collection box of an individual museum to be spent at that museum\u2019s discretion    Sponsorship funds raised for a specific venture to the benefit of the public"], ["2014-treasury-dec-45502_Cm_8988_Print.txt", "1 On the basis of a report by the NAO, the Committee took evidence on 3 September 2014 from the Home Office on progress in reforming the UK border and immigration system"], ["2014-treasury-dec-elps_annex_final.txt", "  GAR WPA Rectification Scheme Description 420"], ["2014-treasury-dec-FRAB__120__04_-_Discount_rates.txt", " The Treasury has identified three primary objectives against which to assess its policy on discount rates"], ["2014-treasury-dec-UK_Sovereign_Sukuk_PLC_Offering_Circular.txt", " Certificateholders should note that the CDIs are issued under the CREST International Links Service and are not the subject of this Offering Circular"], ["2014-treasury-dec-Partnerships_Mixed_membership_partnerships__Alternative_investment_fund_managers__Transfer_of_assets___income_Streams_through_partnerships.txt", " P remains a member of PeopleCo LLP and receives a personal profit share"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", " Goods for resale and finished goods also included 0"], ["2014-treasury-dec-EEA_Accounts_2013-14_-_web.txt", "    Bank and Treasury officials meet quarterly to review performance against the parameters set out in the SLA and to consider wider operational and policy issues"], ["2014-treasury-dec-PU1678_final__1_.txt", "4 The Directive requires the EBA to draft RTS about the independence of the valuer for Articles 36 and 74, and permits EBA to draft RTS to specify the methodology for assessing the value of the assets and liabilities of the institution, the separation of the valuations under Articles 36 and 74, the methodology for calculating the buffer for additional losses in the provisional valuation and the methodology for assessing the treatment shareholders and creditors would have received under normal insolvency proceedings"], ["2014-treasury-dec-elps_annex_final.txt", " The future assumption for the IRR is that it is the same as the future assumption for the ORR"], ["2014-treasury-dec-Special_purpose_share_schemes.txt", " Subsection 8 provides that the amendments take effect from tax year 2015-16 onwards, regardless of when the arrangements were entered into"], ["2014-treasury-dec-PN_April_2014.txt", "aspx This press notice uses data compiled by the Bank, which the Bank also uses for their own statistical release"], ["2014-treasury-dec-Disguised_fee_income.txt", "  4  For the purposes of subsection 1 a return is commercial if a the return is at a rate reasonably comparable to what is in all the circumstances a commercial rate of interest, and b the other terms governing the return are reasonably comparable to the terms governing returns to external investors on comparable investments made by them in the scheme and for this purpose external investor means a participant in the scheme who does not perform investment management services directly or indirectly in respect of the scheme"], ["2014-treasury-dec-PU1624_final__web_.txt", " The plan will set out what should be done with the sum realised by a share sale"], ["2014-treasury-dec-FRAB__119__09_-_Draft_Code_of_Practice_on_Local_Authority_Accounting_2014-15_with_Annexes.txt", "33  A local authority shall present Group Accounts in addition to its single entity financial statements where required by chapter nine of the Code"], ["2014-treasury-dec-FRAB_121_08_2015-16_FReM.txt", " This will depend on the response to the Command Paper"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", "  RESOLUTION 26  FINANCE BILL 2014 CLAUSE 40  EXPLANATORY NOTE  CLAUSE 40 PENSION FLEXIBILITY TAKING LOW-VALUE PENSION RIGHTS AS LUMP SUM  SUMMARY 1"], ["2014-treasury-dec-EEA_Accounts_2013-14_-_web.txt", " The introduction of this standard has had no effect on the financial reporting of the EEA"], ["2014-treasury-dec-PESA_2014_-_print.txt", "  30,034 4,840 25,195 36,005 365 13,179 823 4,181 15 3,882  30,656 4,851 25,805 36,792 293 15,783 1,044 4,075 1 2,855  30,567 4,645 25,922 36,044 220 13,095 695 3,878 9 2,390  30,826 5,054 25,772 36,237 104 13,520 671 3,595 10 2,028  32,296 5,226 27,070 36,045 167 15,356 677 3,739 11 1,927  Total education  88,484  91,499  86,897  86,990  90,218  27,923 39,199 8,573 30,626 94,816 11,288 83,527 1,057 29,553 7,610 21,943 5,533 5,533 22,812 24,406 453 23,953 5,626 223,001  27,866 40,889 8,517 32,372 98,287 10,981 87,306 1,097 29,058 7,776 21,282 5,231 5,231 24,399 26,079 591 25,488 5,357 230,398  28,191 43,737 9,821 33,916 103,756 10,057 93,699 1,070 28,115 7,807 20,308 5,633 5,633 25,366 27,828 505 27,323 4,492 239,996  28,555 46,262 9,847 36,416 111,052 10,114 100,939 1,076 26,580 8,095 18,484 5,939 5,939 26,360 29,607 499 29,108 3,597 250,474  28,505 46,960 9,423 37,537 114,818 10,376 104,442 1,131 24,362 8,228 16,134 4,945 4,945 26,386 29,277 477 28,800 3,393 251,272  10"], ["2014-treasury-dec-main_supply_estimates_2014_2015_print.txt", " In discharging these responsibilities, particular regard is given to - observing any accounting and disclosure requirements including any Accounts Direction and applying suitable accounting policies on a consistent basis - making judgements and estimates on a reasonable basis - stating whether applicable accounting standards, as set out in the Financial Reporting Manual FReM, or an organisation\u2019s version of it, have been followed, and explain any material departures in the accounts and - preparing the accounts on a going concern basis"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " These include at subsections 3, 4, 6 and 7 the rules that apply for tax years within the relevant period during which the remittance basis applies, an individual satisfies or does not satisfy the requirement for a 3-year period of non-residence in the UK at section 26A of ITEPA, or the duties of the relevant employment are performed wholly or partly outside the UK"], ["2014-treasury-dec-04._2013-14_AGENCY_PINK.txt", " Where the Agency does not face significant medium to long-term financial risks, then it is sufficient to make a statement to that effect similar to that above"], ["2014-treasury-dec-CAPITAL_GAINS_TAX_NON_RESIDENTS_AND_UK_RESIDENTIAL_PROPERTY.txt", " 7 If the interest disposed of by the relevant high value disposal was held by P on 5 April 2015 notional pre-April 2016 gain or loss means the gain or loss which would have accrued on 5 April 2016 had P acquired the subject-matter of the relevant high value disposal on 5 April 2015 for a consideration equal to its market  32  Consultation draft Schedule 1  Schedule Title Here Part 1  Amendments of the Taxation of Chargeable Gains Act 1992  value on that date and disposed of it on 5 April 2016 for a consideration equal to its market value on that date"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", " Annex 9 outlines the normal application of absorption accounting in the NHS"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", " The  17  HM Treasury, March 2014, available at httpswww"], ["2014-treasury-dec-Disguised_fee_income.txt", " These are that an individual carries out investment management services under any arrangements, a management fee arises in whatever form for those services, the arrangements include at least one partnership, and the management fee is untaxed to any extent"], ["2014-treasury-dec-PU1624_final__web_.txt", "75 million and buildings at 0"], ["2014-treasury-dec-main_supply_estimates_2014_2015_print.txt", "  HMRC\u2019s three priorities, set by the government, are  to maximise the revenues we collect within the legal framework - tackling evasion, avoidance, criminal attack and recovering debt  to improve the service we give our customers  putting individuals and business customers at the heart of everything we do, as well as serving our customers effectively through agents and intermediaries  to make sustainable cost savings  through workforce and estates efficiencies and by developing digital services and other innovations"], ["2014-treasury-dec-OLD_complete_v3.txt", "  Current law The late interest rule\u2019 is in Chapter 8 of Part 5 Corporation Tax Act 2009 CTA 2009"], ["2014-treasury-dec-PU1616_OTS_employee_benefits_final_report.txt", " For NICs purposes an employee may get the reimbursed costs of hosiery excluded as non-durable items which will only be of use in the work environment, whereas a deduction for income tax purposes would not be available"], ["2014-treasury-dec-PU1666_Help_to_Buy_mortgage_guarantee_scheme_quarterly_stats.txt", "ukgovernmentpublicationshelp-to-buy-mortgage-guarantee-scheme-rules  Help to Buy mortgage guarantee Quarterly Statistics  2  the portion of losses covered by the guarantee"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", " However, for example, the International Monetary Fund IMF guidance suggest that where gross government debt levels are above 60 of GDP, detailed analysis of risks should be undertaken"], ["2014-treasury-dec-10459.Consolidated_Fund.for_web.txt", " IAS 19 disclosures have not been provided for these payments for the reasons given below"], ["2014-treasury-dec-PU1678_final__1_.txt", "11 The Government\u2019s preliminary view is that the No Shareholder or Creditor Worse Off safeguard does not apply to write-down of capital instruments"], ["2014-treasury-dec-Final_IA_-_ring-fencing_and_depositor_preference.txt", " The Government drew on these to produce high and low assumptions for the impact on banks costs of wholesale debt, summarised in the table below"], ["2014-treasury-dec-44695_Accessible.txt", "2 As set out in Chapter 4 of the Office for Budget Responsibility\u2019s OBR December 2014 Economic and fiscal outlook\u2019 EFO, the revised forecast for the 2014-15 central government net cash requirement excluding NRAM plc, Bradford  Bingley and Network Rail CGNCR ex NRAM, BB and NR is 102"], ["2014-treasury-dec-FRAB__120__04_-_Discount_rates.txt", " This is considered to be an appropriate discount rate for a reasonable range of different profiles of the timing of benefit payments and the methodology was developed with the support of the Government Actuaries Department"], ["2014-treasury-dec-MCD_annex_b_impact_assessment.txt", " -  Consumers  There would be a significant cost to consumers under this option in terms of reduced protection available"], ["2014-treasury-dec-FRAB__120__07_-_Annex_C_-_FT_ARM_14-15.txt", " The copy of the FTCs provided by post need not include the WGA tabs for ease of printing, but these tabs continue to be covered by the chief executive\u2019s and finance director\u2019s certificate on the FTCs"], ["2014-treasury-dec-Aggregates_levy_-_credits_in_Northern_Ireland.txt", "  4  For this purpose aggregate is imported if it was won from a site in a member State other than the United Kingdom"], ["2014-treasury-dec-45502_Cm_8988_Accessible.txt", " The Treasury values the Committee\u2019s continued support and interest in this area"], ["2014-treasury-dec-Modernising_the_taxation_of_corporate_debt_and_derivative_contracts.txt", "  5  In Chapter 17 of Part 5, after section 465A insert Tax-adjusted carrying value 465B Tax-adjusted carrying value 1  This section applies for the purposes of this Part"], ["2014-treasury-dec-PU1638_policy_costings_bud_2014_with_correction_slip.txt", " The proportion of pension pot holders who choose to make early withdrawals is forecast by estimating whether an individual would have a preference for present income over later income"], ["2014-treasury-dec-FRAB__120__02_-_IFRS_13_Fair_Value.txt", "  At the last FRAB meeting in December 2013 the Board were provided with a joint CIPFAHMT paper which provided -  An overview of the current approach to the valuation of property, plant and equipment PPE in the FReM and the Code  -  A summary of the objectives of the valuation basis for PPE and  -  A suggested approach that could be taken forward to consultation to allow the introduction of IFRS 13 in 2015-16"], ["2014-treasury-dec-FSCS_annual_report_2014_print.txt", " The interest payable on these loans is dependent on the timing of recoveries obtained from the estates of defaulted firms relating to Specified Deposit Defaults, as these would be used to repay the principal of the HM Treasury loans"], ["2014-treasury-dec-CAPITAL_GAINS_TAX_NON_RESIDENTS_AND_UK_RESIDENTIAL_PROPERTY.txt", "  16  1 This paragraph applies where a person makes a relevant high value disposal to which paragraph 12 applies"], ["2014-treasury-dec-SDPR_Update_September_2014___published_as_Clarifications_.txt", "00  31-Dec-08  1-Apr-09  0"], ["2014-treasury-dec-Scotland_analysis__Fiscal_policy_and_sustainability.txt", " As explained in this chapter, Scottish Government forecasts are substantially more optimistic than the OBR forecast"], ["2014-treasury-dec-Partnerships_Mixed_membership_partnerships__Alternative_investment_fund_managers__Transfer_of_assets___income_Streams_through_partnerships.txt", " None of the other members receives any  48  variable remuneration"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", "6 forecast at Budget 2013"], ["2014-treasury-dec-45502_Cm_8988_Print.txt", " In certain circumstances the interest the Exchequer saves from the use of relatively small balances may be less than the costs associated with the change or  they relate to accounts held with banks abroad, which are currently outside the remit of Government Banking"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " Section 141 ITEPA 2003 sets out the diesel supplement"], ["2014-treasury-dec-IFRS_9_Financial_Instruments_-_public_sector_application_guidance__Decem....txt", "14  Ultimately the level at which the business model assessment is made is the level at which decisions are taken about how an entity manages its financial assets"], ["2014-treasury-dec-Wales_Bill_-_Explanatory_Notes_-_Report_Stage_-_Welsh_Language_Version_10_6_14_pdf.txt", " Ar hyn o bryd, adrannau llywodraeth y DU yw\u2019r unig rai sy\u2019n cyfeirio materion sy\u2019n ymwneud  diwygio cyfraith Cymru a Lloegr, er y gall Llywodraeth Cymru ofyn i\u2019r adrannau hyn gyfeirio materion ar ran Llywodraeth  Mae\u2019r nodiadau hyn yn cyfeirio at Fil Cymru, fel y\u2019i cyflwynwyd yn Nh\u2019r Cyffredin ar 5 Mehefin 2014 Bil   Cymru"], ["2014-treasury-dec-44695_Autumn_Statement__Print_ready_.txt", "51 As set out in Table 1"], ["2014-treasury-dec-central_african_republic.txt", " POB 1 Ndele 2 Algenana, 1 Central African Republic 2 Sudan a"], ["2014-treasury-dec-EEA_Accounts_2013-14_-_print.txt", " Therefore it includes foreign currency assets and liabilities of the NLF notably the RTP and excludes all items denominated in domestic currency i"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " For benefits which fall within a liability for Class 1A NICs, current Class 1A NICs legislation automatically mirrors the tax position"], ["2014-treasury-dec-45502_Cm_8988_Print.txt", " For example, the Treasury has   updated the register of commercial accounts held by Government departments and their public bodies, and worked with departments to see if it is possible to open a GBS account and, if not, to authorise a commercial account    monitored quarterly information on commercial balances and continued to push for all commercial accounts to have limits and    ensured that banking and managing cash guidance provided in Managing Public Money Annex 5"], ["2014-treasury-dec-IFRS_9_Financial_Instruments_-_public_sector_application_guidance__Decem....txt", "26  IFRS 9 notes10 that a change in intention is not a change in business model"], ["2014-treasury-dec-PU1616_OTS_employee_benefits_final_report.txt", " This is something that many organisations have been calling for over some years"], ["2014-treasury-dec-SDPR_Update_September_2014___published_as_Clarifications_.txt", "0  31122007  01-Jan-08  31-Jul-08  01-Apr-08  22-Oct-08  5"], ["2014-treasury-dec-10460-001_National_Loans_Fund_Account.for_web.txt", " 4 11,010 million of the Debt Management Account DMA\u2019s surplus in 2012-13 relates to the cancellation of Royal Mail gilt-edged stock as described in the Foreword"], ["2014-treasury-dec-AS2014_policy_costings_final.txt", "  32  Corporation tax accelerated payments and group relief Measure description This measure widens the remit of accelerated payment AP legislation, introduced in the Finance Act 2014"], ["2014-treasury-dec-OOTLAR_19_March_2014__1_.txt", "  This measure clarifies existing legislation but does not change the burden"], ["2014-treasury-dec-PU1678_final__1_.txt", " Article 445a specifies that this must be measured at the time of resolution action in accordance with the valuation provided for in  36  Article 36"], ["2014-treasury-dec-PU1632_Sustainability_Reporting_Guidance.txt", " In such circumstances the organisation should consider the best form of reporting for their organisation in terms of being transparent on their sustainability performance in their annual report"], ["2014-treasury-dec-scotland_analysis_fiscal_policy_and_sustainability_print.txt", " Much in the same way that revenues from the North Sea have benefited the UK\u2019s public finances, particularly during the 1980s, tax revenues from other parts of the UK could support Scotland through this more challenging period"], ["2014-treasury-dec-PESA_2014_-_print.txt", " The Fund passes it to the Lottery Distributors, independent public sector bodies responsible for awarding national lottery grants to good causes"], ["2014-treasury-dec-IFRS_9_Financial_Instruments_-_public_sector_application_guidance__Decem....txt", "  Narrow-scope amendments 1"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", " However, for the Statement of Financial Position, bank overdrafts are included under borrowings"], ["2014-treasury-dec-main_supply_estimates_2014_2015_print.txt", " After the end of the financial year each department and public service pension scheme prepares an account comprising a set of schedules and statements, the most significant of which for parliamentary control of Estimates is the Statement of Parliamentary Supply, which compares outturn with the Estimate for both resource and capital expenditure and the net cash requirement"], ["2014-treasury-dec-OOTLAR_19_March_2014__1_.txt", " More details can be found in the policy costings document published alongside the Budget"], ["2014-treasury-dec-PU1666_Help_to_Buy_mortgage_guarantee_scheme_quarterly_stats.txt", " Euristix have developed additional reporting to validate and cross-reference the data provided by the lenders"], ["2014-treasury-dec-Treasury_minutes_web.txt", " Alongside the performance mechanism, the department will use robust contract management and audit to ensure the Community Rehabilitation Companies meet their contractual obligations and deliver effective services and value for money to the taxpayer"], ["2014-treasury-dec-Tackling_marketed_tax_avoidance.txt", " Paragraph 14 provides the third condition that there has been a judicial ruling relevant to the person\u2019s return, claim or appeal"], ["2014-treasury-dec-ENFORCEMENT_BY_DEDUCTION_FROM_ACCOUNTS.txt", " 10 Where an appeal on the ground in sub-paragraph 4c or 5b or a further appeal following such an appeal is pending, the court to which the appeal is made may, on an application made by the person who made the appeal a suspend the effect of the hold notice if adequate security is provided in respect of so much of the relevant debt as is specified in the hold notice, b suspend the effect of the hold notice in relation to a particular account if adequate security is provided in respect of the held amount in respect of that account, or c suspend the effect of the hold notice in relation to any part of the held amount standing to the credit of a particular account, if adequate security is provided in respect of that part"], ["2014-treasury-dec-FRAB__120__07_-_Annex_C_-_FT_ARM_14-15.txt", " Where an NHS foundation trust is the recipient in the transfer of a function, it recognises the assets and liabilities received as at the date of transfer"], ["2014-treasury-dec-PU1678_final__1_.txt", "2 The Government is considering whether to include these EEA members in implementation of the cross-border provisions of the BRRD"], ["2014-treasury-dec-Wales_Bill_-_Impact_Assessment_-_Report_Stage_-_Final_10_6_14_pdf.txt", " It also intensifies the issue of list candidates gaining by the defeat of their constituency counterparts"], ["2014-treasury-dec-2902216_ScotlandAnalysis_Conclusion_acc2.txt", "13 The government of an independent Scotland would have to decide who could become, or would be required to become, a Scottish citizen"], ["2014-treasury-dec-FRAB__119__08_-_Annex_H_-_2014-15_FReM.txt", "8  In the UK the main form of tax expense is personal tax credits"], ["2014-treasury-dec-New_Clause_1.txt", " New section 356LA provides the definition of a relevant asset for the purposes of the hire cap"], ["2014-treasury-dec-summary_of_forecasts_of_scottish_deficit_11032014.txt", " Converted into  billions using the Scottish Government\u2019s White Paper forecast of Scotland\u2019s GDP in 2016-17"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " Subsection 7 of new section 86A ensures that a refund of, or compensation for, a contribution, will be taxable as profits of the trade or as a post-cessation receipt, where it would not otherwise be taken into account"], ["2014-treasury-dec-main_supply_estimates_2014_2015_web.txt", " Standard indemnity to BAe Systems formerly GEC Marconi and VSEL in respect of fissile material intended for use on the VANGUARD and ASTUTE Classes contract"], ["2014-treasury-dec-131217_Letter_and_annexes_from_Govt_Actuary_to_HMT_2.txt", " These two approaches can be termed the current salary method and the average salary method"], ["2014-treasury-dec-FSCS_annual_report_2014_web.txt", " For the first time, Connect will enable consumers to make claims direct to FSCS via a secure user-friendly online process"], ["2014-treasury-dec-SDPR_Update_September_2014___published_as_Clarifications_.txt", "  The Relevant Payments\u2019 for use in the Equitable Life Policy Value reconstruction for Relative Loss are defined in paragraph 42B"], ["2014-treasury-dec-Bereavement_Support_Payment_exemption.txt", "  Operational impact m HMRC or other  The tax exemption of the BSP will have no significant impact on HM Revenue  Customs"], ["2014-treasury-dec-130731_Final_IA_-_SAR_for_PSSs_Signed.txt", " Further payments might not be submitted by members or end users, or not processed by the service provider"], ["2014-treasury-dec-OLD_complete_v3.txt", "  132  VAT refunds of VAT to search and rescue charities Who is likely to be affected Search and rescue charities namely charities whose main purpose is to search for and rescue people at risk of death or serious injury, charities whose main purpose is to support, develop and promote the activities of charities established to search for and rescue people, and air ambulance charities"], ["2014-treasury-dec-FRAB__119__08_-_Annex_G3_-_NDPB_GREEN_2013-14.txt", "1  Note 3  Note 18  Note 19 Note 20  Note 21 Guidance  Change Supporting guidance notes altered to provide additional guidance on IAS 19 amendments"], ["2014-treasury-dec-FRAB__119__08_-_Annex_G3_-_NDPB_GREEN_2013-14.txt", " Balance at 31March 1X Net Parliamentary Funding  drawn downNet Parliamentary Funding  drawn down Net Parliamentary Funding  deemedNet Parliamentary Funding  deemed Consolidated Fund Standing ServicesConsolidated Fund Standing Services National Insurance FundNational Insurance Fund Supply payablereceivable adjustmentSupply payablereceivable adjustment CFERs payable to the Consolidated FundCFERs payable to the Consolidated Fund Comprehensive expenditure for the year Non-cash charges  auditors remuneration Transfers between reservesComprehensive Expenditure for the Year Non-Cash Adjustments Non-cash charges  auditors remuneration  4, 5  4, 5  Movements in Reserves Additions Recognised in Statement of Comprehensive Expenditure Transfers between reserves Note the lines provided above represent those items most likely to be required by an average\u2019 NDPB"], ["2014-treasury-dec-Alcohol_duty_-_registration_of_alcohol_wholesalers.txt", " Subsection 4 states that it is an offence for someone to purchase alcohol on a wholesale basis from an unapproved wholesaler where they knew or had reasonable grounds to suspect that the seller was not approved"], ["2014-treasury-dec-INHERITANCE_TAX_SIMPLIFYING_CHARGES_ON_TRUSTS_AND_NEW_RULES_TO_TARGET_AVOIDANCE_THROUGH_THE_USE_OF_MULTIPLE_TRUSTS.txt", "  Further advice If you have any questions about this change, please contact Tony Zagara on 03000 585265 email antonio"], ["2014-treasury-dec-OLD_complete_v3.txt", "  Equalities impacts  HM Revenue  Customs HMRC does not hold data on the protected characteristics of those who benefit from special purpose share schemes"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", "185 Application of SDLT on certain authorised property funds  As part of the Investment Management Strategy, the government will consult on the SDLT treatment of the seeding of property authorised investment funds and the wider SDLT treatment of co-ownership authorised contractual schemes"], ["2014-treasury-dec-Partnerships_Salaried_member_rules.txt", "    The LLP, or a body connected with the LLP, loans the money back to the individual"], ["2014-treasury-dec-37630_Budget_2014_Web_Accessible.txt", " The government will also strengthen its support for export promotion and inward investment in the financial services sector"], ["2014-treasury-dec-main_supply_estimates_2014_2015_web.txt", " In discharging these responsibilities, particular regard is given to - observing any accounting and disclosure requirements including any Accounts Direction and applying suitable accounting policies on a consistent basis - making judgements and estimates on a reasonable basis - stating whether applicable accounting standards, as set out in the Financial Reporting Manual FReM, or an organisation\u2019s version of it, have been followed, and explain any material departures in the accounts and - preparing the accounts on a going concern basis"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", " An SME was successful in bidding for 2 of the towers    the timely return of annual sustainable procurement data to Defra to meet the Greening Government Commitments GGC4 requirement"], ["2014-treasury-dec-FRAB__120__07_-_Annex_C_-_FT_ARM_14-15.txt", "    The report must be securely bound"], ["2014-treasury-dec-survivor-benefits-in-occupational-pension-schemes.txt", "8 Public service pension schemes are almost all DB pension schemes"], ["2014-treasury-dec-freedom_and_choice_in_pensions_web_210314.txt", " Any amount they draw down will be treated as income and therefore subject to their marginal rate of income tax in that year rather than the current 55 charge for full withdrawals"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_web.txt", " Since 2001 he has worked in public sector consulting for PA Consulting and Capgemini, specialising in strategy, business change and performance improvement"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", "\u2019  Designation Order The statutory instrument which lists the entities consolidated into WGA and must provide data to HM Treasury"], ["2014-treasury-dec-10459.Consolidated_Fund.for_web.txt", " This will be published in the 2014-15 CF Account"], ["2014-treasury-dec-PU1719_HMT_Science_.txt", " They will bring together skills and innovation to develop training programmes which anticipate future technological development  ensuring that their students are prepared to adapt new approaches as they are developed, and that the UK is well placed to be at the cutting edge of innovation"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", "  Before section 8 and its italic heading insert Capital gains tax disposals of UK residential property by non-residents etc 7AA Capital gains tax on gains on disposals of UK residential property interests by non-residents etc 1  A person other than a company is chargeable to capital gains tax in respect of a chargeable relevant gain accruing to the person in a tax year on a disposal of a UK residential property interest if the residence condition is not met see subsection 7"], ["2014-treasury-dec-Russia.txt", "a Smert Battalion Address Entity Headquarters A former tourist camp outside Donetsk which has been turned into a base for the Death Battalion"], ["2014-treasury-dec-37630_Budget_2014_Web_Accessible.txt", " Reducing debt in future will help control these costs"], ["2014-treasury-dec-PU1657_Response_to_Remit_and_Recommendations_for_FPC__no_covers_.txt", " The Committee has discussed this issue recently and wiil examine carefully in all cases in which it uses these powers what is practicable in this area with a view to providing as much information as possible about the basis for its decisions"], ["2014-treasury-dec-44369_Cm_8958_accessible.txt", "2 The department already acts quickly to address concerns on the progress of any project"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " Subsection 2 extends section 341b TIOPA so that it applies where a person claims credit for foreign tax and a payment is made by a tax authority to that person, to a connected person or another person who has entered into a scheme to receive the payment, the foreign tax credit must be reduced by the amount of the payment"], ["2014-treasury-dec-Pension_flexibility.txt", "  DETAILS OF THE CLAUSE 2"], ["2014-treasury-dec-Trial_of_the_Pyx_Verdict_2014.txt", "79 the standard weight"], ["2014-treasury-dec-FRAB__120__07_-_Annex_C_-_FT_ARM_14-15.txt", "  1  Contents Introduction "], ["2014-treasury-dec-FSCS_annual_report_2014_web.txt", " As explained in Note 15, FSCS refinanced the loans with HM Treasury relating to the Specified Deposit Defaults with effect from 1 April 2012"], ["2014-treasury-dec-PU1624_final__web_.txt", " Provision in the Resource budget that is not in Administration budgets is termed programme spending"], ["2014-treasury-dec-Partnerships_Salaried_member_rules.txt", " As their terms have changed, the test needs to be applied again to C  D"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_web.txt", " We worked in 201314 on a new resource hub, Young People and Money, bringing together all our content for young people and parenting, alongside relevant research and guidance, so that other organisations working with parents and young people can easily access what they need to help their customers or clients"], ["2014-treasury-dec-DEFERRED_ENTREPRENEURS_RELIEF_ON_INVESTED_GAINS.txt", "  Monitoring and evaluation The measure will be kept under review through communication with affected taxpayer groups"], ["2014-treasury-dec-RRD_draft_for_consultation_-_draft_for_consultation_purposes.txt", " 3 In subsection 1, after 122 insert or 12ZA3"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", "27 Income was also received from fees, levies and charges made by central government entities to recover the cost of services, rental income from social housing, grants from the EU, and receipts into pension schemes from employees and those employers that are not an entity within WGA"], ["2014-treasury-dec-Pension_Liberation_Policy_Pack__v2_0.txt", " Subsection 153A3 applies specified paragraphs of Schedule 36 to Finance Act 2008 FA2008 to information notices under new section 153A"], ["2014-treasury-dec-37630_Budget_2014_Web_Accessible.txt", "40 Lockerbie-Syracuse Trust  The government will provide the Lockerbie-Syracuse Trust charity with a grant of 100,000 to contribute to the scholarship programme which sees students from Lockerbie attend Syracuse University in the USA"], ["2014-treasury-dec-supplementary_estimates_and_new_estimates_2013_14_120214_correction.txt", "  175  Office of Rail Regulation  Supplementary Estimates, 2013-14  Part III Note D - Explanation of Accounting Officer responsibilities The Accounting Officer prepares resource accounts for each financial year"], ["2014-treasury-dec-44369_Cm_8958_accessible.txt", "1  The Government agrees with the Committee\u2019s recommendation"], ["2014-treasury-dec-DAO_GEN_04-14_Accounts_Direction_2014-15_18_December_2015.txt", " The Treasury made the following designation order for financial year 2014-15 the Government Resources and Accounts Act 2000 Estimates and Accounts Order 2014 S"], ["2014-treasury-dec-Country_and_Regional_Analysis_November_2014_Combined.txt", " As a result, publication of spending at a lower level of detail using central systems is not currently possible"], ["2014-treasury-dec-IFRS_16_Application_Guidance_December_2020.txt", " the revaluation model should be used, rather than the cost model"], ["2014-treasury-dec-supplementary_estimates_and_new_estimates_2013_14_120214_correction.txt", " Office of Rail Regulation will account for this Estimate"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " Subsection 13 describes the ways in which regulations under subsection 12 can be used"], ["2014-treasury-dec-PESA_2014_-_print.txt", " Specifically   for 2012-13, estimated outturn published in PESA 2013 Cm 8863 is compared with the final outturn in Chapter 1    for 2013-14, the plans published in PESA 2013 are reconciled to final plans and compared to the estimated outturn in Chapter 1 and    for 2014-15 to 2015-16 latest plans are compared with the published figures in PESA 2013 Cm 8863"], ["2014-treasury-dec-140805_HMT_to_Govt_Actuary_Letter.txt", " At the time the Directions were drafted, it was intended that all provision for the new scheme would be contained in the 2013 Regulations"], ["2014-treasury-dec-scotland_analysis_fiscal_policy_and_sustainability_print.txt", "1 The GDP projections for an independent Scotland also include the economic effects from Scottish Government policies, including a 0"], ["2014-treasury-dec-avoidance_discussion_paper_with_covers_final.txt", " The government would like to hear views on this idea"], ["2014-treasury-dec-Country_and_Regional_Analysis_November_2014_Combined.txt", " Total recreation, culture and religion 9"], ["2014-treasury-dec-10460-001_National_Loans_Fund_Account.for_web.txt", " Business continuity arrangements are regularly reviewed and tested within the framework of the Treasury\u2019s corporate Business Continuity Plan facilities"], ["2014-treasury-dec-FSCS_annual_report_2014_print.txt", " The related tax on interest income is charged to the Statement of Fund Movements"], ["2014-treasury-dec-ANNUAL_TAX_ON_ENVELOPED_DWELLINGS_RELIEF_DECLARATION_RETURNS.txt", " This revised time limit will enable HMRC to synchronise these changes with the new IT system to be launched during 2015"], ["2014-treasury-dec-PN_March_2014_II.txt", "  12  Under the Finance Act 2000 section 4 of the EEA Act 1979 the Treasury has a statutory obligation to publish a full set of annual financial accounts for the EEA"], ["2014-treasury-dec-PU1738_print_CMYK.txt", "9 and    the estimated value of the UK\u2019s rebate in 2014 is 5"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " Paragraphs 11 to 13 abolish Extended Ring Fence Supplement by repealing Chapter 5A of Part 8 CTA 10 and remove all statutory references to that Chapter"], ["2014-treasury-dec-Abolition_of_the__8_500_threshold_for_benefits_in_kind.txt", "4m  NA  One-off Benefit  NA  NA  Average Annual Benefit  4"], ["2014-treasury-dec-Wales_Bill_-_Explanatory_Notes_-_Report_Stage_-_Welsh_Language_Version_10_6_14_pdf.txt", "  Mae is-adran 2 o gymal 3 yn nodi rhai eithriadau cyfyngedig i\u2019r ddarpariaeth bod ASau yn cael eu hanghymhwyso rhag bod yn aelodau o\u2019r Cynulliad"], ["2014-treasury-dec-Wales_Bill_Command_Paper_-_English.txt", " The purpose of the adjustment is to reduce the block grant by the amount that the UK Government\u2019s tax revenues will decrease as a result of devolution"], ["2014-treasury-dec-avoidance_discussion_paper_with_covers_final.txt", "uk or write to us at Department for Communities and Local Government Fry Building 2 Marsham Street London SW1P 4DF Telephone 030 3444 0000 For all our latest news and updates follow us on Twitter httpstwitter"], ["2014-treasury-dec-freedom_and_choice_in_pensions_print_210314.txt", " Equity release mortgages are different to conventional mortgages in that they are residential mortgages and generally do not lead to regular interest payments being made during the term of the loan, instead relying on maturity proceeds from the sale of the property"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", " These were made primarily in relation to defence, transport and health assets"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", " 2013-14 Change in market price  Net operating income  2012-13  Reserves  Net operating income  Reserves  m  m  m  m  Increase of 10 per cent  -  4,146  46  3,796  Increase of 25 per cent  -  10,364  46  9,558  Decrease of 10 per cent  -  4,146  1,405  2,436  Decrease of 25 per cent  3,410  6,954  5,823  3,781  Holding value of the shares at 31 March  27"], ["2014-treasury-dec-Modernising_the_taxation_of_corporate_debt_and_derivative_contracts.txt", " The changes made by this clause arise out of that review"], ["2014-treasury-dec-PU1616_OTS_employee_benefits_final_report.txt", " 7  It has been suggested that the measure announced in the recent Autumn Statement to exempt from income tax certain payments made to employees of qualifying employer-owned companies will not be paralleled by a NICs exemption"], ["2014-treasury-dec-AAA14_05_08_BFTC_Minutes_-_v2.txt", "  Item 3 - Business ideas for longer-term competitive reforms As there will be a new Parliament next year, the Exchequer Secretary asked members for their views on prioritises for business taxation"], ["2014-treasury-dec-SDPR_Update_September_2014___published_as_Clarifications_.txt", "50  Table 9 Equitable Life Overall Rates of Return for Irish business Vested on  Additional information  Benefit code PEN  PN2  PN3  PN4  LIF  LSP  31-Dec-90  1-Apr-91  12"], ["2014-treasury-dec-PESA_2014_-_print.txt", "4 Family and children of which personal social services of which family benefits, income support and tax credits 10"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", "3 Fair value Accounting standard IFRS 13, as applied by the FReM, defines three classifications of fair value measurement, using a fair value hierarchy"], ["2014-treasury-dec-AS2014_distributional_analysis_final.txt", " For example, some of the data sources used in the past contained less detailed information about benefit incomes than the LCF or captured personal, but not comprehensive household, incomes and relied on more assumptions"], ["2014-treasury-dec-Tackling_marketed_tax_avoidance.txt", " 5 In this paragraph references to a person being no longer available have the same meaning as in section 12AA11 of TMA 1970"], ["2014-treasury-dec-Black_Country_Phoenix_10_site.txt", "6m  141 LB  Scrap Yard  133 5  125  7  145  143  2  179  175  155  135  165 181  185 1  1 87  2a  18 7a  188  130  142  144  168 184  Works 180  156  2 195  2 00  1  44  20 2  67  30 32  28  34  26  20  118  Reproduced from the Ordnance Survey mapping with the permission of the Controller of Her Majesty's Stationery Office"], ["2014-treasury-dec-130731_Final_IA_-_SAR_for_PSSs_Signed.txt", " We have no reason to believe that SMBs would be particularly disadvantaged under the SAR rather than an ordinary insolvency in any case, as the impact on each creditor or service provider will depend on the particular circumstances of that insolvency and the surrounding economic conditions"], ["2014-treasury-dec-PU1719_HMT_Science_.txt", "32 Moreover there is clear benefit to students of the arts and humanities who improve their knowledge of the sciences"], ["2014-treasury-dec-Wales_Bill_-_Explanatory_Notes_-_Report_Stage_-_Final_10-6-14.txt", "   Subsection 6 states that Welsh Ministers are prohibited from mortgaging or charging any property as security for money which they have borrowed but this does not affect the rule in section 1213 of GOWA 2006 that borrowing is to be charged on the WCF"], ["2014-treasury-dec-FRAB__119__08_-_Annex_I4_-_MAGENTA_PENSION_SCHEME_2014-15.txt", "ae  Receipts in excess of HM Treasury agreement  This applies where HM Treasury has agreed a limit to income retainable by the department, with any excess income scoring outside of budgets, and consequently outside of the Statement of Parliamentary Supply"], ["2014-treasury-dec-PU1616_OTS_employee_benefits_final_report.txt", "  23  from the start of a new tax year with suitable advance notifications, rather than in-year"], ["2014-treasury-dec-PU1632_Sustainability_Reporting_Guidance.txt", " Discussions with the third party organisations should facilitate this, and in the long term inclusion of this information is important"], ["2014-treasury-dec-Partnerships_Salaried_member_rules.txt", " Under the documentation, some members may be given more influence than others to decide matters relating to the management of the business"], ["2014-treasury-dec-PU1624_final__web_.txt", " A fall in value relating to changes in market price should first be offset against a revaluation reserve for the asset in question, and once that element of the reserve is exhausted the fall in value should be taken to the SoCNE"], ["2014-treasury-dec-main_supply_estimates_2014_2015_web.txt", " 64 Total  Receipts  2012-13  Provisions  Outturn  Receipts  Income  Income  Receipts  -35,000  -35,000  -  -  -26,881  -26,881  -35,000  -35,000  -  -  -26,881  -26,881  508  Scotland Office and Office of the Advocate General  Main Estimates, 2014-15  Part III Note D - Explanation of Accounting Officer responsibilities The Accounting Officer prepares resource accounts for each financial year"], ["2014-treasury-dec-EEA_Accounts_2013-14_-_print.txt", " Matters on which I report by exception I have nothing to report in respect of the following matters which I report to you if, in my opinion  adequate accounting records have not been kept or returns adequate for my audit have not been received from branches not visited by my staff or  the financial statements are not in agreement with the accounting records and returns or  I have not received all of the information and explanations I require for my audit or  the Governance Statement does not reflect compliance with HM Treasury\u2019s guidance"], ["2014-treasury-dec-IUK_Routemap_Case_Study_Thames_Estuary_Phase_1.txt", " The things that make TEP1 unique for the Environment Agency are          Entirely integrated management of Thames Estuary tidal defences 10 year detailed programme of work Exclusivity of work within geographical boundaries Well defined asset base mixed ownership and history of intervention Economies of scale - 20 to 30 millionyear of capital works Procurement  one tender process and contract, not hundreds of project tenders Management  streamlined approval and governance processes Reduced Environment Agency personnel requirement  The work itself comprises investigation and design of improvements to the flood defences made up of fixed\u2019 defences embankments and walls and active\u2019 defences barriers, flood control gates and pumping stations"], ["2014-treasury-dec-Women_in_the_workplace_Nov_2014.txt", " iii Labour Force Survey data on employment by industry is available quarterly"], ["2014-treasury-dec-MCD_draft_regulations.txt", " 11 In the case of a bridging loan, the total amount of credit must be deemed to be drawn down in full and for the whole duration of the credit agreement and, if the duration of the credit agreement is not known, the annual percentage rate of charge must be calculated on the assumption that the duration of the credit is 12 months"], ["2014-treasury-dec-Tackling_marketed_tax_avoidance.txt", " Also through developing new policy responses and fully integrating operational insights to ensure we design the most effective counter avoidance proposals"], ["2014-treasury-dec-FRAB__119__08_-_Annex_H_-_2014-15_FReM.txt", " An overview of the main differences between budgets and accounts is included in Annex 3"], ["2014-treasury-dec-survivor-benefits-in-occupational-pension-schemes.txt", "  13  Source Occupational Pension Scheme Survey  16  Review of Survivor Benefits in Occupational Pension Schemes  Chart 1 Proportion of private sector employees with workplace pensions by type of arrangement 50 45 40 35 30 25 20 15 10 5 0 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 Occupational defined benefit  Occupational defined contribution  Group personal and group stakeholder  Any pension  Source ONS, 2013 Annual Survey of Hours and Earnings UK 3"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", "  4  But if, in connection with the making of the contribution, the contributor or a connected person a receives a disqualifying benefit, or b is entitled to receive such a benefit, no deduction is allowed"], ["2014-treasury-dec-supplementary_estimates_and_new_estimates_2013_14_120214_correction.txt", "  385  HM Procurator General and Treasury Solicitor  Supplementary Estimates, 2013-14  386  Ministry of Defence  Supplementary Estimates, 2013-14  Ministry of Defence Introduction This Supplementary Estimate is required for the following purposes  Changes in budgets, non-budget voted provision and cash  Increases  i"], ["2014-treasury-dec-MCD_draft_regulations.txt", " Grounds for suspension of registration 50"], ["2014-treasury-dec-Russia.txt", "a 1 ZIMA, Petro 2 ZYMA, Petro 3 ZYMA, Petro, Anatoliyovych 4 ZYMA, Pyotr, Anatoliyovych Nationality Ukrainian Address Crimea"], ["2014-treasury-dec-DAO_GEN_04-14_Accounts_Direction_2014-15_18_December_2015.txt", " Regard shall also be given to all relevant accounting and disclosure requirements in Managing Public Money and other guidance issued by HM Treasury, and to the principles underlying International Financial Reporting Standards"], ["2014-treasury-dec-FRAB__120__Minutes_of_meeting.txt", " He was supportive of the basic principle of the approach presented but he believed that there are still likely to be practical difficulties in its implementation"], ["2014-treasury-dec-FSCS_annual_report_2014_web.txt", " The base costs are not allocated to classes but are shown against the FCAPRA fee blocks by which they are levied FEES rules 6"], ["2014-treasury-dec-freedom_and_choice_in_pensions_print_210314.txt", "16 The government would also be willing to consider any other options suggested by respondents"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " The rules explain how ER applies to the deferred gain when it is treated as accruing"], ["2014-treasury-dec-44369_Cm_8958_accessible.txt", " The department has responsibility for ensuring that England diverts sufficient waste from landfill to enable the UK to meet its target under this Directive of sending less than 10"], ["2014-treasury-dec-elps_annex_final.txt", "    Calculate the Guaranteed Annuity GAt2 for the second policy year    GAt 2    RBt2 is the latest declared Reversionary Bonus at the start of the second policy year    Calculate the Guaranteed Annuity GAt for each following year    244"], ["2014-treasury-dec-PU1624_final__web_.txt", " There are however some outstanding misalignments, these are set out in the tables below"], ["2014-treasury-dec-Russia.txt", " Member of the Duma Committee on Financial Markets"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", "3 billion 2011-12 46"], ["2014-treasury-dec-main_supply_estimates_2014_2015_web.txt", " As a result of the above it is possible that Sussex Probation Board had an obligation arising from the amalgamation of West Sussex Probation Committee and East Sussex Probation Committee to form Sussex Probation Board in relation to the active and deferred pensioner members that remained with the Fund at West Sussex County Council"], ["2014-treasury-dec-Partnerships_Salaried_member_rules.txt", " It is clearly reasonable to expect that an amount contractually due will be paid, but in many cases there will be a range of possible outcomes"], ["2014-treasury-dec-Building_societies_bail-in_order_draft_5th_March_2014_consultation_draft.txt", " 2009805 and amended by S"], ["2014-treasury-dec-FRAB_121_minutes.txt", " Ian Carruthers noted that the IPSASBs focus once the framework was completed was on tackling public sector specific issues"], ["2014-treasury-dec-45502_Cm_8988_Print.txt", " Together, these central bodies are responsible for coordinating and overseeing the work of government as a whole, to help government achieve its aims and priorities"], ["2014-treasury-dec-PU1624_final__web_.txt", " Separate Reserves are held for Resource and Capital DEL both are small"], ["2014-treasury-dec-PSS_April_2014.txt", "30am 30 April 2014 Public Spending Statistics April 2014  Table 8b Accounting adjustments, 2008-09 to 2012-13 continued 2008-09 outturn Central government adjustments in National Accounts Expenditure on goods and services 16"], ["2014-treasury-dec-UK_Sovereign_Sukuk_PLC_Offering_Circular.txt", " The Trust may be dissolved prior to the Scheduled Dissolution Date upon the occurrence of a Total Loss Event save where the Premises are substituted as provided in the Servicing Agency Agreement"], ["2014-treasury-dec-PN_April_2014.txt", " These derivatives are shown excl"], ["2014-treasury-dec-STRENGTHENING_PENALTIES_FOR_OFFSHORE_NON_COMPLIANCE.txt", " 2 Where the tax at stake is income tax, the applicable condition is satisfied if the income on or by reference to which the tax is charged, or any part of the income a is received in a territory outside the UK, or b is transferred before the filing date to a territory outside the UK"], ["2014-treasury-dec-FRAB__119__08_-_Annex_G4_-_MAGENTA_PENSION_SCHEME_2013-14.txt", "2 The aggregate amounts of AVC investments are as follows 201X-1Y  201W-1X  000  000  Movements in the year Balance at 1 April New iInvestments Sales of investments to provide pension benefits Settlements Changes in market value of investments Balance at 31 March Contributions received to provide life cover Benefits paid on death  27  2013-14  MAGENTA PENSION SCHEME ILLUSTRATIVE PENSION SCHEME STATEMENT  Statement of Financial Position Principal arrangements  Magenta Pension Scheme 1713"], ["2014-treasury-dec-central_african_republic.txt", " POB 1 Ndinaba 2 Kobo 3 Kabo, 1 Chad 2 Central African Republic 3 Central African Republic a"], ["2014-treasury-dec-spend04_sciencedoc_1_090704.txt", " A financial year, starting in April, is depicted with a hyphen, for example 2005-06  12  Science  innovation investment framework 2004-2014  SUMMARY  1  x train a new cadre of science-specialist Higher-Level Teaching Assistants to enable every secondary school in England to recruit at least one by 200708 x improve the quality of science teaching by expanding the continuing professional development opportunities available to science teachers, and enhancing support for the new Science Learning Centres and x expand substantially the number of undergraduate volunteers supporting pupils learning science, by 200607"], ["2014-treasury-dec-Public_Spending_Statistics_July_2014_consolidated_revised.txt", " This reflects adjustment to departmental DEL and AME budgets for changes to local government funding relating to the localisation of business rates and council tax benefit"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", "1  Credit risk loans to banking customers As at  As at  31 March 2014  31 Dec 20121  Residential loans  Commercial loans  Unsecured loans  Total  Total  m 55,856"], ["2014-treasury-dec-IUK_Routemap_Case_Study_Thames_Estuary_Phase_1.txt", " The results of the MSE were very useful in assessing supplier capability to undertake TEP1, as a number of potential high quality suppliers responded very positively"], ["2014-treasury-dec-FRAB__119__08_-_Annex_I1_-_DEPARTMENT_YELLOW_2014-15.txt", " Individual payments of more than 300,000 should be noted separately"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", "  DETAILS OF THE CLAUSE 2"], ["2014-treasury-dec-Depositor_preference_SI_30-6-14.txt", "1 of the capital requirements regulation b EEA branch means a branch, as defined in Article 4"], ["2014-treasury-dec-45502_Cm_8988_Accessible.txt", " They also need to emphasise to budget holders responsible for approving large payments and claiming receipts in their own organisation, as well as any sponsored bodies, the importance of accurate forecasting and communicating any changes to forecasts as soon as possible to the cash managers"], ["2014-treasury-dec-FRAB__119__02_-_IFRS_13_Fair_Value_Measurement.txt", " The nature of service or other constraints faced by public sector entities has been highlighted previously at the FRAB when examining the adoption of IFRS 13 These go beyond what is legally permissible\u2019 as noted under the standard and instead require entities to provide services with assets in a particular way including for example geographical or other service limitations, or place restrictions on sale for example limiting the potential purchasers with the intention of ensuring that the assets continue to be used for a specific purpose related to the delivery of services rather than the potential highest and best use"], ["2014-treasury-dec-Public_Spending_Statistics_July_2014_consolidated_revised.txt", " 3 This excludes the temporary effects of banks being classified to the public sector"], ["2014-treasury-dec-EU_finances_2014_final.txt", "16 Under EU Regulation 88506, each paying agency must have an internal audit service independent of the other arms of the entity that reports directly to the agency\u2019s director"], ["2014-treasury-dec-FSCS_annual_report_2014_web.txt", " The following methods and assumptions were used to estimate the fair values  Cash and short-term deposits, trade receivables, trade payables, other current assets and other current liabilities approximate their carrying amounts largely due to the short-term maturities of these instruments"], ["2014-treasury-dec-Administration_of_employee_expenses.txt", " For benefits which fall within a liability for Class 1A NICs, current Class 1A NICs legislation automatically mirrors the tax position"], ["2014-treasury-dec-banking_reform_impact_assessment_05072014.txt", " What policy options have been considered, including any alternatives to regulation Please justify preferred option further details in Evidence Base  The Banking Reform Pensions Regulations are the latest step in a process of policy development that began with the establishment of the Independent Commission on Banking ICB in June 2010"], ["2014-treasury-dec-45502_Cm_8988_Print.txt", " Through leadership of the corporate functions, the Chief Executive will drive the Government\u2019s ambitious operational delivery and reform programmes, working with the Treasury and Government departments to ensure that business plans maximise the efficient use of allocated resources"], ["2014-treasury-dec-PU1719_HMT_Science_.txt", " Rather they are about the achieving the most effective balance"], ["2014-treasury-dec-PU1719_HMT_Science_.txt", " This will be based in the British Library alongside the Francis Crick Institute, in the centre of London\u2019s Knowledge Quarter"], ["2014-treasury-dec-FRAB__119__Minutes.txt", "  Item 3 Simplifying and Streamlining Accounts  verbal update on recommendations and implementation plan 27"], ["2014-treasury-dec-Wales_Bill_Command_Paper_-_Welsh.txt", " Y flwyddyn weithredol gyntaf ar l pontio 59"], ["2014-treasury-dec-elps_annex_final.txt", "  There is a section describing the methodology for each of the three main product groups   Accumulating With-Profits    Conventional With-Profits    With-Profits Annuities"], ["2014-treasury-dec-solvency_2_consultation_annex_a.txt", "9 A reinsurance undertaking\u2019s own funds form the difference between the sum of a market consistent valuation of its assets, less the sum of a market consistent valuation of its liabilities"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", " Together with previous announcements, this package means that EIIs will be compensated for all government policy designed to support low carbon and renewable investment up until 2019-20, saving the average EII up to 19 million by 2018-19"], ["2014-treasury-dec-OLD_complete_v3.txt", " General description of the measure This measure will give HM Revenue  Customs HMRC flexibility to impose forestalling restrictions against businesses that clear tobacco products in the three month period before a Budget"], ["2014-treasury-dec-44695_Accessible.txt", " Since the 2008 peak, however, GDP has risen by 3"], ["2014-treasury-dec-freedom_and_choice_in_pensions_web_210314.txt", " These reforms were designed to support the government\u2019s objective of re-invigorating private pensions saving, by giving people greater flexibility to choose the retirement options that are best for them"], ["2014-treasury-dec-main_supply_estimates_2014_2015_web.txt", "  Annually Managed Expenditure Expenditure arising from Dimunition in value of assets"], ["2014-treasury-dec-44695_Accessible.txt", "34 In order to safeguard the economy for the long term, the government is continuing to take decisive action through monetary activism and credit easing, deficit reduction, reform of the financial sector, and a comprehensive package of structural reforms"], ["2014-treasury-dec-supplementary_estimates_and_new_estimates_2013_14_120214_correction.txt", " Switch from SUME CDEL To RDEL Sections A,C, F    Reductions  1,200,000,000  ii"], ["2014-treasury-dec-Employment_Allowance__2_.txt", " This government\u2019s long term economic plan backs business because that is the only way to grow our economy, create jobs and deliver a more secure future for everyone in Britain"], ["2014-treasury-dec-37630_Budget_2014_Web_Accessible.txt", "7 Changes to the OBR fiscal forecast of underlying\u2019 deficit measures and headline net debt  billion Outturn Forecast 2012-13 2013-14 2014-15 2015-16 2016-17 2017-18 2018-19 Surplus on current budget1 June 2010 forecast December 2013 forecast Change March 2014 forecast  -65"], ["2014-treasury-dec-Country_and_Regional_Analysis_November_2014_Combined.txt", "5 Education not definable by level 9"], ["2014-treasury-dec-Dual_Contracts_pack.txt", "  24B  4  Definitions of C and I for the purposes of section 24A13 1  This section applies for the purposes of section 24A13"], ["2014-treasury-dec-FRAB__120__07_-_Annex_C_-_FT_ARM_14-15.txt", "5  27 Evaluating the Substance of Transactions Involving the Legal Form of a Lease  6"], ["2014-treasury-dec-Special_purpose_share_schemes.txt", "1 of Autumn Statement 2014 and have been certified by the Office for Budget Responsibility"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " Subsection 2 amends section 3962 of CAA 2001 by substituting and not as expenditure on acquiring a mineral asset for if planning permission is not granted"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", " Introduction Introduction 1"], ["2014-treasury-dec-Treasury_minutes_print.txt", " NOMS will manage the contracts with CRCs and ensure oversight and assurance to identify issues at an early stage"], ["2014-treasury-dec-FRAB__120__05_-_Tax_and_Spend_and_Contracts_for_Difference.txt", "  Timing  Revised Estimate treatment for the effected imputed tax and spend schemes will apply from 2014-15"], ["2014-treasury-dec-IFRS_16_Leases_-_Supplementary_budgeting_guidance_December_2020_for_publication.txt", " Please refer to the Financial Reporting Manual FReM for more details, including the criteria"], ["2014-treasury-dec-44695_Accessible.txt", " 22 Funding for Lending Scheme usage and lending data publication  Q3 2014\u2019, Bank of England, November 2014"], ["2014-treasury-dec-Modernising_the_taxation_of_corporate_debt_and_derivative_contracts.txt", " But if the company\u2019s accounts for the period are in accordance with generally accepted accounting practice drawn up on an assumption as to the accounting policy in previous accounting periods which differs from that mentioned in subsection 6, that different assumption applies in determining what amounts fall within subsection 1b at the time in question"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " that the third person the agency has not made payments of or on account of PAYE income, and c"], ["2014-treasury-dec-Russia.txt", " POB Moscow, Russian Federation a"], ["2014-treasury-dec-Black_Country_Phoenix_10_site.txt", "9m  12 5  2  El Sub Sta  Works 10 8  12 7  137"], ["2014-treasury-dec-Depositor_preference_SI_30-6-14.txt", " 22 of the European Communities Act 1972 to implement obligations of the United Kingdom created or arising by or under the Agreement on the European Economic Area signed at Oporto on 2nd May 1992 cm 2073 and the Protocol adjusting the Agreement signed in Brussels on 17th March 1993 cm 2183"], ["2014-treasury-dec-PU1638_policy_costings_bud_2014_with_correction_slip.txt", "enquirieshm-treasury"], ["2014-treasury-dec-OLD_complete_v3.txt", " At present, sections 1551a and 2b provide that vans which are incapable of producing CO2 emissions under any circumstances zero emission vans have a van benefit charge of nil"], ["2014-treasury-dec-FRAB__119__08_-_Annex_F_Chapter_05_Form_and_content__2013-14.txt", " 26 Non-departmental public bodies Assembly Government Sponsored Bodies in Wales "], ["2014-treasury-dec-RRD_draft_for_consultation_-_draft_for_consultation_purposes.txt", " Citation and commencement 1"], ["2014-treasury-dec-Scotland_analysis__Fiscal_policy_and_sustainability.txt", " 2 IFS 2014 The next five years look better, but tough choices remain for Scotland"], ["2014-treasury-dec-MCD_draft_regulations.txt", " 9 Where the date or amount of a payment to be made by the consumer cannot be ascertained on the basis of the credit agreement or the assumptions set out in sub-paragraphs 8, 10, 11, 12, 16 and 17 it must be assumed that the payment is made in accordance with the dates and conditions required by the lender and, when these are unknown a interest charges are paid together with the repayment of the capital b non-interest charges expressed as a single sum are paid at the date of the conclusion of the credit agreement c non-interest charges expressed as several payments are paid at regular intervals, commencing with the date of the first repayment of capital, and if the amount of such payments is not known they shall be assumed to be equal amounts and d the final payment clears the balance of capital, interest and other charges, if any"], ["2014-treasury-dec-FRAB__119__08_-_Annex_I1_-_DEPARTMENT_YELLOW_2014-15.txt", "  42  2014-15  DEPARTMENT YELLOW ILLUSTRATIVE ACCOUNTS  20"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", " The categories in the tables, below, are defined in IAS 39"], ["2014-treasury-dec-Scotland_analysis__Fiscal_policy_and_sustainability.txt", " It presents the UK Government\u2019s analysis of Scotland\u2019s public finances over the next twenty years"], ["2014-treasury-dec-FRAB__120__07_-_Annex_C_-_FT_ARM_14-15.txt", " It should be included in the Annual Report of the NHS foundation trust if it is not included in the accounts"], ["2014-treasury-dec-140808_Housing_Zones_Prospectus.txt", " Expressions of interest for designation as a Housing Zone will be prioritised based on the followinga The extent to which designation as a Housing Zone will accelerate housing delivery and maximise regeneration opportunities"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " This clause reduces the starting threshold for the 15 per cent higher rate Stamp Duty Land Tax SDLT charge from 2 million to 500,000"], ["2014-treasury-dec-39796_Cm_8847_Accessible.txt", "2 The Cabinet Office guidance will make it clear that confidentiality clauses should not seek to stifle or discourage any obligation the employee may have to raise concerns with a regulatory or other statutory body about wrongdoing or poor practice in their department"], ["2014-treasury-dec-FRAB__119__08_-_Annex_F_Chapter_05_Form_and_content__2013-14.txt", " The Welsh Assembly Government will issue relevant guidance"], ["2014-treasury-dec-PU1738_print_CMYK.txt", " The ultimate financial impact on the UK taxpayer will, however, be less than this, due to the operation of the rebate system"], ["2014-treasury-dec-AS2014_policy_costings_final.txt", "  12  Research and Development RD credit changes to qualifying expenditure Measure description This measure will restrict qualifying expenditure for RD tax credits so that the costs of materials incorporated in products that are sold are not eligible"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " Changes to the rates take effect in relation to vehicle licences taken out on or after 1 April 2014"], ["2014-treasury-dec-elps_main_doc_final.txt", " The only exception will be those cases where there are extensive difficulties in identifying the payee see Chapter 5 for a policy or in circumstances whereby the payment is subject to an ongoing query or Independent Review see Chapter 11"], ["2014-treasury-dec-staff_survey_2013.txt", " Groups of less than 10 respondents will not be reported on, however their responses do contribute to the overall scores for the unit and organisation they belong to and the overall Civil Service results"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", "  3  For all other assetliability transfers between NHS bodies that follow transfers of functions, absorption accounting must be applied, as in 2012-13"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", "  Matters of special interest to the Joint Committee on Statutory Instruments or the Select Committee on Statutory Instruments 3"], ["2014-treasury-dec-FRAB__119__06_-_Discount_rates.txt", "50  30 November 2012  4"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", " The introduction of the 2,000 Employment Allowance in April 2014 will also support businesses to grow and create jobs, lifting 450,000 employers out of employer National Insurance Contributions NICs altogether"], ["2014-treasury-dec-PU1719_HMT_Science_.txt", " The British Business Bank will also shortly publish its analysis of the latest trends in small business finance, including an analysis of venture capital markets for growing innovative businesses"], ["2014-treasury-dec-New_Clause_1.txt", "  4  Subsection 1 does not apply, in the case of debits in respect of a loan relationship to which Chapter 2 of Part 6 of CTA 2009 relevant non-lending relationships applies, so far as the payment of interest under the relationship is expenditure incurred as mentioned in subsection 2a, or the exchange loss arising from the relationship is in respect of a money debt on which the interest payable if any is, or would be, such expenditure"], ["2014-treasury-dec-AS2014_distributional_analysis_final.txt", " The analysis in this document shows how that commitment to fairness is not a matter of rhetoric it is reflected in the policy choices we have made"], ["2014-treasury-dec-FRAB__119__08_-_Annex_I4_-_MAGENTA_PENSION_SCHEME_2014-15.txt", " The relevant authority has appointed the Permanent Head of the Department as Accounting Officer for the name of the pension scheme"], ["2014-treasury-dec-PU1719_HMT_Science_.txt", " In the field of medicine, ultrasound scanning, CT scanning, MR scanning, protein and DNA sequencing, and monoclonal antibody technologies were all first developed in the UK"], ["2014-treasury-dec-FRAB__119__08_-_Annex_H_-_2014-15_FReM.txt", " Subject to the provisions of the Manual, the disclosure exemptions permitted by sections 381 to 383 of the Companies Act 2006 will not apply unless specifically approved by the relevant authority"], ["2014-treasury-dec-IFRS_9_Financial_Instruments_-_public_sector_application_guidance__Decem....txt", " This will particularly impact where counterparties have valued the same transaction differently"], ["2014-treasury-dec-PN_March_2014_II.txt", " Origin and purpose The EEA was established in 1932 to provide a fund that could be used, when necessary, to regulate the exchange value of sterling and, therefore, is the mechanism through which any Government exchange rate intervention would be conducted"], ["2014-treasury-dec-FRAB__119__08_-_Annex_I1_-_DEPARTMENT_YELLOW_2014-15.txt", "3 Other payments If departments have made any other significant payments, including making gifts, these should be disclosed"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", " Defined benefit schemes will continue to offer their members a secure income in retirement, and for the vast majority of defined benefit members that will be the best approach"], ["2014-treasury-dec-Public_Spending_Statistics_July_2014_consolidated_revised.txt", " THE NATIONAL ACCOUNTS 8"], ["2014-treasury-dec-Partnerships_Salaried_member_rules.txt", " P is a member of a large LLP"], ["2014-treasury-dec-Partnerships_Mixed_membership_partnerships__Alternative_investment_fund_managers__Transfer_of_assets___income_Streams_through_partnerships.txt", " It is also likely that this is an arrangement that has a main purpose of securing corporation tax treatment of the profit"], ["2014-treasury-dec-Cm_8869_Scotland_Analysis.txt", "16 The sheer scale of the UK  over 60 million people, and nearly 5 million businesses  means that, across the UK\u2019s single market, costs are lower and there is more choice than if Scotland\u2019s five and a half million people and over 320,000 businesses were to stand alone"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " Requires the MSI to exclude the taxable person from the special scheme where BTE supplies are, or may assumed to be, no longer made, the taxable person is no longer eligible or the scheme conditions are persistently not complied with"], ["2014-treasury-dec-New_Clause_1.txt", " OC is the sum of the consideration that it is reasonable to suppose would have been given for the acquisition of the relevant asset or part, if it had been acquired by an associated person by way of a bargain at arm\u2019s length at the time it was first leased as mentioned in subsection 10a, and the expenses other than the costs of financing the acquisition that it is reasonable to suppose would have been incurred by an associated person in connection with such an acquisition"], ["2014-treasury-dec-Building_societies_bail-in_order_draft_5th_March_2014_consultation_draft.txt", " Treat references to the directors of a specified bank as references to the directors of the society and of the successor company"], ["2014-treasury-dec-UK_Sovereign_Sukuk_PLC_Offering_Circular.txt", " Notwithstanding any other provision in these Conditions or in the Transaction Documents, the Trustee shall not be bound and the Certificateholders shall have no right to direct the Trustee to take any action against the Obligor or any of its directors or officers, whether for breach of fiduciary duty or otherwise pursuant to any of the Transaction Documents"], ["2014-treasury-dec-elps_main_doc_final.txt", " The payment itself will follow policyholders who are not receiving a payment, either because they did not make a Relative Loss or because they made one that falls below the minimum payment level,9 will also receive a letter and statement before June 2012 explaining the calculation and other policyholders who may have had a policy with Equitable Life but are not eligible will not receive any direct communication"], ["2014-treasury-dec-44695_Autumn_Statement__Print_ready_.txt", " These changes mean that people will no longer have to worry about their pension savings being taxed at 55 on death"], ["2014-treasury-dec-44369_Cm_8958_print_ready.txt", "5  Ofgem will write separately to the Committee in their response to this recommendation"], ["2014-treasury-dec-Joint_Press_Release_.txt", "  The Partnership will initially focus on the following work-streams i Collaboration to develop the corporate bond market ii Mutual sharing of expertise on banking regulation and capitalisation iii Enhancing financial training and qualification iv Financial inclusion and v Developing programme around the opportunities to improve cross border provision of financial and insurance services"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", " The most significant liabilities, excluding UKAR\u2019s loans from HM Treasury which are eliminated on consolidation, are debt securities totalling 25"], ["2014-treasury-dec-Alcohol_duty_-_registration_of_alcohol_wholesalers.txt", "  This explanatory memorandum has been prepared by Her Majesty\u2019s Revenue and Customs and is laid before the House of Commons by Command of Her Majesty"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " An individual is an excluded participator if he or she x  is a participator in C or in any company which is a member of the group of which C is the parent the parent company of a group is a member of that group,  x  is a participator in a close company which has transferred property to the trustees of the settlement and that transfer would have given rise to an inheritance tax charge but for the exemption in section 13 or new section 13A of the Inheritance Tax Act 1984 see paragraph 99 below,  x  has been a participator in any of those companies during the ten years before either the creation of the settlement or 10 December 2013, whichever is the later, or  x  is connected with any participator identified under the preceding rules in this subsection"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", "182 Stamp duty land tax SDLT charities relief  As announced at Autumn Statement 2013, the government will legislate to make it clear that partial relief from SDLT is available where a charity purchases property jointly with a non-charity"], ["2014-treasury-dec-FRAB__119__08_-_Annex_I1_-_DEPARTMENT_YELLOW_2014-15.txt", " The Government\u2019s objectives for fiscal policy are set out in the Charter for Budget Responsibility"], ["2014-treasury-dec-44695_Autumn_Statement__Print_ready_.txt", "indd 90  02122014 2257  commence a programme of modernisation to streamline and digitise its processes to make them more user-friendly and accessible to SMEs"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " From 6 April 2014, section 1143 ITEPA 2003 will be repealed for the tax year 2014-15 and subsequent tax years"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " ATED-related gains or losses are to be computed in accordance with Schedule 4ZZA"], ["2014-treasury-dec-PESA_2014_-_print.txt", "  Machinery of Government and classification changes 3"], ["2014-treasury-dec-Cm_8869_Scotland_Analysis.txt", "21 The Scottish Government has proposed trying to smooth the impact on its public finances by establishing an oil fund"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", "158 From April 2015, the government will change the tax rules to allow people to access their defined contribution pension savings as they wish from the point of retirement"], ["2014-treasury-dec-FRAB__120__07_-_Annex_C_-_FT_ARM_14-15.txt", " The cost option in the standard is withdrawn"], ["2014-treasury-dec-SDPR_Update_September_2014___published_as_Clarifications_.txt", "00  31-Dec-09  1-Apr-10  5"], ["2014-treasury-dec-39796_Cm_8847_Accessible.txt", " Recommendation The departments should use the establishment of the British Business Bank to start managing the various schemes as a coherent programme, clearly setting out what it wants to achieve, and how each scheme and the programme as a whole will contribute towards the departments\u2019 overall objectives for making it easier for SMEs to access finance"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", " The analysis will vary by types of entity, and immaterial items may be combined in accounts, but not in summarisation schedules"], ["2014-treasury-dec-FRAB__120__Minutes_of_meeting.txt", " Some things are necessarily complex and need to be explained rather than simplified, indeed the simplest approach to discounting is not to do so at all"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", " Kirstin Baker, Group Director, Finance and Commercial, was appointed a non-executive board member of UKFI in January 2013"], ["2014-treasury-dec-FRAB__119__08_-_Annex_G3_-_NDPB_GREEN_2013-14.txt", " Employers also match employee contributions up to x per cent of pensionable pay"], ["2014-treasury-dec-A0_Low_Carbon_-_Renewables_East_Enterprise_Area_-_Dundee_Claverhouse__1_.txt", "0m  93  21  59  T  El Sub Sta  ACE  24  6 10  AR D  28  142  132  5  10  24  STR EE  62  8  FIN EL LA G  13  2 1  2a 2  16  57  El Sub Sta  39  Pitcaple Walk  4 3  33  91  27  57  30  5  112  8  E  1to 12  KILRAVOCK GARDENS  82  58  Brodick Walk  El Sub Sta  2  2  27  AC E  Play Area  122  22  71"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", "3 billion reported in 2011-12"], ["2014-treasury-dec-FRAB__120__07_-_Annex_C_-_FT_ARM_14-15.txt", " NHS foundation trusts in their first period of operation 1"], ["2014-treasury-dec-SDPR_Update_September_2014___published_as_Clarifications_.txt", "20  31-Dec-01  1-Jul-02  -10"], ["2014-treasury-dec-45502_Cm_8988_Accessible.txt", " The Treasury runs an annual departmental seminar which brings together around 80 departmental cash managers to spread best practice and to help improve cash forecasting"], ["2014-treasury-dec-PU1632_Sustainability_Reporting_Guidance.txt", "7 All physical assets will have some measurement of carbon dioxide equivalents which have been emitted as a result of raw materials extraction, transport andor manufacturing"], ["2014-treasury-dec-main_supply_estimates_2014_2015_print.txt", " Net spending by the department's Arms Length Bodies - United Kingdom Financial Investments Limited,  Office for Budget Responsibility, IUK Investments Limited, IUK Investment Holdings Limited, Royal Mint Advisory Committee on the design of coins, medals, seals and decorations, Infrastructure Finance Unit Limited, Royal Household, Money Advice Service, Financial Services Compensation Scheme, UK Asset Resolution Limited, UKAR Corporate Services Limited and Help to Buy HMT Limited"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " Step 2 Add together the amounts of any balancing gains or losses determined under Step 1 treating any amount which is a loss as a negative amount"], ["2014-treasury-dec-scotland_analysis_fiscal_policy_and_sustainability_print.txt", "A Scotland\u2019s onshore fiscal position relative to the UK  115  Scotland spending  110  Scotland onshore revenues UK  105  100  Source GERS-14  201213  201112  201011  200910  200809  200708  200607  200506  200405  200304  200203  200102  90  200001  95  199900  Spending and revenues per head indexed, UK100  120  Chapter 1 Scotland\u2019s fiscal outlook 19  1"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " Subsections 4 and 5 which define non-qualifying loan and qualifying loan are not amended"], ["2014-treasury-dec-main_supply_estimates_2014_2015_web.txt", "  Unquantifiable  3,200  The Core Department has a potential liability for restitution of property enquiry searches"], ["2014-treasury-dec-PU1719_HMT_Science_.txt", " Within this framework, it will also be possible to identify key elements of strong, good practice within each of these discrete knowledge exchange activities, which can be highlighted"], ["2014-treasury-dec-37630_Budget_2014_Web_Accessible.txt", "  Budget 2014  83  2"], ["2014-treasury-dec-Public_Service_Pensions_Valuations_and_Employer_Cost_Cap_Directions_2014_archived_version.txt", " The valuation report must state, to the nearest 0"], ["2014-treasury-dec-PESA_2014_-_print.txt", "  231 5 14 14 75  1,174  554 99 200 101 136 18 7 117 17  5"], ["2014-treasury-dec-FRAB__119__08_-_Annex_I4_-_MAGENTA_PENSION_SCHEME_2014-15.txt", " This could take the format of an expanded version of the sensitivity analysis that is currently included in the Report of the Auditor but Schemes are encouraged to disclose in the manner that best suits their own individual circumstances"], ["2014-treasury-dec-PU1678_final__1_.txt", " Basis of the calculation for derivatives"], ["2014-treasury-dec-budget_2014_data_sources.txt", "7 Illustrative income tax and National Insurance contributions paid per year, by income level Data Gross income against income tax and NICs payments for the period 2011-12 to 2015-16 for an individual born after 5 April 1948"], ["2014-treasury-dec-SDPR_Update_September_2014___published_as_Clarifications_.txt", "00  01041996  31031997  7"], ["2014-treasury-dec-Wales_Bill_-_Explanatory_Notes_-_Report_Stage_-_Final_10-6-14.txt", "  Section 116A3 provides that a devolved tax introduced by the Welsh Government may not be imposed where to do so would be incompatible with the UK\u2019s international obligations"], ["2014-treasury-dec-FRAB__119__08_-_Annex_G1_-_DEPARTMENT_YELLOW_2013-14.txt", " Contingent liabilities disclosed under IAS 37 The Department has the following quantifiable contingent liabilities insert list with explanatory narrative The Department has also entered into the following unquantifiable contingent liabilities by offering guarantees, indemnities or by giving letters of comfort"], ["2014-treasury-dec-44695_Accessible.txt", "24 Conditions for large businesses have particularly improved, with respondents to the Q3 Deloitte CFO survey reporting that credit is cheaper and more available than any time in the last 7 years"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " This is subject to section 622 and 2AA carry-back of losses accruing in year of death"], ["2014-treasury-dec-IUK_Routemap_Case_Study_Crossrail.txt", "  \u00a0This  \u00a0allowed  \u00a0the  \u00a0projects  \u00a0to  \u00a0be  \u00a0managed  \u00a0as  \u00a0a  \u00a0programme  \u00a0with  \u00a0 reference  \u00a0to  \u00a0the  \u00a0overall  \u00a0strategy"], ["2014-treasury-dec-supplementary_estimates_and_new_estimates_2013_14_120214_correction.txt", "  -4,307,000  Section B Increase in gross administration spend for Help to enhance the environment and biodiversity due to reallocation of budgets"], ["2014-treasury-dec-FRAB__120__02_-_IFRS_13_-_Appendix_B.txt", "5  Assets which are surplus should be valued at current value as per paragraph 7"], ["2014-treasury-dec-44695_Accessible.txt", " 2  This takes account of the latest costings"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " The time limit for the provision of the information or documents is ten days or any longer period as the authorised officer directs"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", " Consequently, the Department has omitted a material value of assets and liabilities from its Consolidated Statement of Financial Position as at 31 March 2012 and 31 March 2013"], ["2014-treasury-dec-FRAB__120__02_-_IFRS_13_-_Appendix_B.txt", " Comments on this exposure draft should be submitted in writing so as to be received by Date"], ["2014-treasury-dec-survivor-benefits-in-occupational-pension-schemes.txt", " Many occupational schemes also include options for scheme members who are co-habiting to nominate their partner to receive survivor benefits in the event the scheme member dies before their partner 4 "], ["2014-treasury-dec-PU1624_final__web_.txt", "89 The term Arms Length Bodies ALBs is taken to include a department\u2019s executive NDPB\u2019s and Trading Funds where these bodies have been classified as being within Central Government by the Office for National Statistics ONS"], ["2014-treasury-dec-45502_Cm_8988_Print.txt", " Data matching with other departments is also taking place under the National Fraud Initiative"], ["2014-treasury-dec-Cm_8869_Scotland_Analysis.txt", "25 The size of Scotland\u2019s financial sector and its historic strength and specialism helps to create wealth and jobs in Scotland"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " That does not mean they must necessarily be awarded the same amount"], ["2014-treasury-dec-FRAB_121_07_IFRS_13_annex_exposure_draft_of_proposed_amendments_to_FReM.txt", " Any plans to value a reproduction of the existing asset instead should be discussed with the relevant authority through sponsoring bodies where appropriate to determine whether such an approach is appropriate to the entity\u2019s circumstances"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", " Where the grantor imposes conditions about the use and application of the grant or donation the grant is recognised as deferred and carried forward to future financial years to the extent that the condition has not yet been met"], ["2014-treasury-dec-Trial_of_the_Pyx_Verdict_2014.txt", "04, point zero five above 0"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " 2 After subsection 4 insert 4A  An individual is not to be allowed both of the following in respect of the same period a relief under subsection 3 in respect of the dwelling-house or the part of the dwelling-house, and b relief under this section in respect of another dwelling-house or part of a dwelling-house of the individual"], ["2014-treasury-dec-140220_Letter_and_annexes_from_HMT_to_Govt_Actuary_3.txt", "1 The valuation report must include an analysis of the change in value of the cost cap fund a for the first valuation of a scheme, between the closing date of any connected scheme or schemes and the effective date and b for the second and any subsequent valuation of a scheme, over the inter-valuation period"], ["2014-treasury-dec-150303_Amending_Directions_-_HMT_to_GA_-_March_2015_Redacted.txt", "Julian Kelly Director General, Public Spending and Finance www"], ["2014-treasury-dec-Diverted_Profits_Tax.txt", "  6  This subsection applies where a a person is a party to the transaction, or to any one or more of the transactions in the series of transactions, to which section 23a or section 31b refers, b the contribution of economic value to the transaction or series by that person, in terms of the functions or activities that the staff of that person perform, is less than the value of the financial benefit of the tax reduction, and c it is reasonable to assume that the person\u2019s involvement in the transaction or transactions was designed to secure the tax reduction"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", "  amended Schedule 6 to the Finance Act 2000 c"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " 5 For subsection 6 substitute 6 5  This section is subject to the following provisions of this Part"], ["2014-treasury-dec-FRAB__120__Minutes_of_meeting.txt", " This is especially true given that the current Commission\u2019s term runs out in October and it is uncertain as to whether there will be the political will needed to implement the proposals at all, let alone over such a short timescale"], ["2014-treasury-dec-PU1624_final__web_.txt", "21 Where a department considers that it requires additional resources to fund burdens on Local Authorities, it is responsible for securing those resources"], ["2014-treasury-dec-2-local-welfare-provision-review-nov-2014.txt", " We don\u2019t aspire to spend money privately as it\u2019s easy to do ourselves, we\u2019ve retained the decision making process The provision that was allocated for 1415 was the same as 1314"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", " The scheme was extended to Islamic mortgages in February 2014"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", " When involved in such an arrangement, a NHS body must bring only its share of the transactions and balances of the arrangement to account"], ["2014-treasury-dec-FRAB__119__09_-_Draft_Code_of_Practice_on_Local_Authority_Accounting_2014-15_with_Annexes.txt", "65  Other changes adopted in the 201415 Code are not expected to require additional disclosure in the 201314 or 201415 financial statements"], ["2014-treasury-dec-government_financial_reporting_manual_201314.txt", "5  For the purposes of applying the principles of consolidation, the department will be the parent entity in departmental consolidations"], ["2014-treasury-dec-Govt_NC5_and_NS4_Tax_relief_for_theatrical_production_.txt", " The tax relief for theatre productions will allow eligible companies engaged in the production of qualifying theatrical productions to claim an additional deduction in computing their taxable profits, and where that additional deduction results in a loss, to surrender those losses for a payable tax credit"], ["2014-treasury-dec-OOTLAR_19_March_2014__1_.txt", " This legislation and the NICs changes in relation to AIFMs will also take effect from April 2014, as previously announced"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_web.txt", " We have excluded agency fees and VAT from our calculations"], ["2014-treasury-dec-44695_Autumn_Statement__Print_ready_.txt", " The agreement therefore ensures that the UK\u2019s unified labour market is maintained and the biggest risks are pooled at the UK level, while the Scottish Government becomes responsible for Scotland-specific risks in devolved areas"], ["2014-treasury-dec-44369_Cm_8958_print_ready.txt", " Under the new audit and transparency arrangements, a wide range of information must be published locally by councils, where it will be available for local electors In future years, the department intends to run a trawl of this publicly available information, in order to provide the Accounting Officer with a sufficient national overview for assurance purposes"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", "3 billion 2011-12 2"], ["2014-treasury-dec-39796_Cm_8847_Accessible.txt", " Having conducted a thorough review of its unit costs and assessed efficiency measures, the case for additional resources will be made by autumn 2014"], ["2014-treasury-dec-PU1738_print_CMYK.txt", " This is a reduction of 8 compared to 2013"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " This new exemption is being introduced to mitigate for a particular group of people the effects of the abolition of the 8,500 threshold for BiKs and expenses that is being introduced at the same time"], ["2014-treasury-dec-FRAB__119__08_-_Annex_H_-_2014-15_FReM.txt", "  Contents of the directors report  interpretations for the public sector context 5"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", " 8154 IFRS 8 Operating Segments "], ["2014-treasury-dec-FRAB__119__09_-_Draft_Code_of_Practice_on_Local_Authority_Accounting_2014-15_with_Annexes.txt", " The consultation process sought the views of interested parties on the adoption of depreciated replacement cost measurement DRC for transport infrastructure assets in accordance with the requirements of the CIPFA Code of Practice on Transport Infrastructure Assets for 201516"], ["2014-treasury-dec-FRAB__120__07_-_Annex_C_-_FT_ARM_14-15.txt", " The effective interest rate is the rate that discounts exactly estimated future cash receipts through the expected life of the financial asset or, when appropriate, a shorter period, to the net carrying amount of the financial asset"], ["2014-treasury-dec-cluster_area_allowance_consultation.txt", " And the government must rise to the same challenge  to support the development of more complex and high cost projects"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " Subsection 14 amends section 1423 and provides an increase for cars without a cylinder capacity from 32 per cent to 37 per cent"], ["2014-treasury-dec-supplementary_estimates_and_new_estimates_2013_14_120214_correction.txt", "  -600,000  Total change in Net Cash Requirement  -1,834,000  127  -1,834,000  Food Standards Agency  Supplementary Estimates, 2013-14  Part I  Voted  Departmental Expenditure Limit Resource Capital  Total  -6,034,000 4,800,000  -  -6,034,000 4,800,000  -  -  -  -6,034,000 4,800,000  -  -6,034,000 4,800,000  Annually Managed Expenditure Resource Capital Total Net Budget Resource Capital  Non-Voted  Non-Budget Expenditure  -  Net cash requirement  -1,834,000  Supplementary amounts required in the year ending 31 March 2014 for expenditure by Food Standards Agency on Departmental Expenditure Limit Expenditure arising from  protecting the public from public health risks related to food safety and protecting related consumer interests staff and overhead costs for both administration and programme support inspections, animal welfare surveillance, meat hygiene and official controls controls on primary production managing research and evidence gathering, food incidents, prosecutions, debt recovery, food and animal feed policy development and enforcement European Union and international activity on official controls advice and education, marketing and publications funding for depreciation, audit fee and other non-cash items"], ["2014-treasury-dec-Flood_defence_scheme_tax_relief.txt", "  Paragraph 5 amends section 12213 of CTA 2009 to include new section 1244A"], ["2014-treasury-dec-CAPITAL_GAINS_TAX_NON_RESIDENTS_AND_UK_RESIDENTIAL_PROPERTY.txt", " 7 The relevant fraction is  CD -------TD  where CD is the number of days in the relevant ownership period which are ATED chargeable days TD is the total number of days in the relevant ownership period"], ["2014-treasury-dec-150303_Amending_Directions_-_no_5.txt", " Signed  3 March 2015  a 2013 c"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_web.txt", "5  One off transitional costs website build    5,158"], ["2014-treasury-dec-Final_IA_-_ring-fencing_and_depositor_preference.txt", " No No No Yes Yes Traded Non-traded What is the CO2 equivalent change in greenhouse gas emissions Million tonnes CO2 equivalent NA NA I have read the Impact Assessment and I am satisfied that a it represents a fair and reasonable view of the expected costs, benefits and impact of the policy, and b that the benefits justify the costs"], ["2014-treasury-dec-Wales_Bill_-_Explanatory_Notes_-_Report_Stage_-_Final_10-6-14.txt", " The new subsection 1  173"], ["2014-treasury-dec-Wales_Bill_Command_Paper_-_English.txt", " The UK Government will discuss in more detail with the Welsh Government the potential administration cost to HMRC of implementing the changes to the existing SDLT and LfT regimes"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", "0  Capital DEL Education NHS Health2 Transport CLG Communities CLG Local Government Business, Innovation and Skills Home Office Justice Law Officers\u2019 Departments Defence3 Foreign and Commonwealth Office International Development Energy and Climate Change Environment, Food and Rural Affairs Culture, Media and Sport Work and Pensions Scotland Wales Northern Ireland Chancellor\u2019s Departments Cabinet Office Small and Independent Bodies Reserve Special Reserve Adjustment for Budget Exchange4 Adjustment for Devolved Administration borrowing Spending commitments not yet in budgets  1  Plans  Resource DEL excluding ring-fenced depreciation is the Treasury\u2019s primary control total within resource budgets and the basis on which Spending  Review settlements were made"], ["2014-treasury-dec-AS2014_distributional_analysis_final.txt", " The revisions to national accounts, including the updates to reflect the European System of Accounts 2010 ESA10 have  6  affected the OBR\u2019s assumptions for the entire modelling period, 2010-11 to 2015-16"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " 6 If HMRC receives a notice under sub-paragraph 2 it must as soon as reasonably practicable a give a copy of the hold notice to P, and b in relation to each affected account, give a notice to each person within sub-paragraph 7 explaining that a hold notice has been given in respect of the account, the effect of the hold notice so far as it relates to the account and the effect of paragraphs 8 to 10"], ["2014-treasury-dec-PESA_2014_-_print.txt", "uk and are based upon the 2011 Census"], ["2014-treasury-dec-Scotland_analysis__Fiscal_policy_and_sustainability.txt", "  Projecting the public finances 2"], ["2014-treasury-dec-45502_Cm_8988_Accessible.txt", " Responses to charging are uncertain and the department will need to monitor whether, in practice, parents take up family-based arrangements as planned, rather than rely on state intervention through the department's scheme"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", "  Subsection 4 amends the APD rates to Band D destinations"], ["2014-treasury-dec-survivor-benefits-in-occupational-pension-schemes-annex-b.txt", "uk  1 Horse Guards Road  London  SW1A 2HQ  Stephen Humphrey    17 April 2014  Chief Actuary Government Actuary\u2019s Department Finlaison House 15-17 Furnival Street London EC4A 1AB Dear Stephen MARRIAGE SAME SEX COUPLES ACT 2013  REVIEW OF SURVIVOR BENEFITS IN OCCUPATIONAL PENSION SCHEMES As you know under Section 16 of the Marriage Same Sex Couples Act 2013 the Government is required to carry out a review of differences in survivor benefits  provided under occupational pension schemes and the costs, and other effects, of securing that relevant differences in survivor benefits are eliminated"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", " No payments were made to auditors for non-audit services in 2013-14 2012-13 154,000"], ["2014-treasury-dec-supplementary_estimates_and_new_estimates_2013_14_120214_correction.txt", " Reduction in Wales Office section A making a budget transfer of non utilised ringfenced admin expenditure to the Scotland Office  -60,000  iv"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " This means that section 41E will not override the amount of shares income which is determined under this measure to be taxed on the arising basis"], ["2014-treasury-dec-DISCLOSURE_OF_TAX_AVOIDANCE_SCHEMES.txt", "  3  A person who is a promoter in relation to the notifiable arrangements or, in the case of proposed notifiable arrangements, the notifiable proposal must inform HMRC of the change mentioned in subsection 1b within 30 days after it is made"], ["2014-treasury-dec-45502_Cm_8988_Print.txt", " It details all individuals who have received a negative migration decision since December 2008"], ["2014-treasury-dec-OLD_complete_v3.txt", "  Equalities impacts Impact on business including civil society organisations  No equalities impacts have been identified"], ["2014-treasury-dec-PU1719_HMT_Science_.txt", " Science and innovation are global and have transformed the world economy since the industrial revolution"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", "  The WGA Net Liability 1"], ["2014-treasury-dec-2902216_ScotlandAnalysis_Conclusion_acc2.txt", " In contrast, if Scotland remains part of the UK, the UK\u2019s fiscal union can continue to share these challenges across the UK"], ["2014-treasury-dec-Public_Spending_Statistics_July_2014_consolidated_revised.txt", "8 RD economic affairs 4"], ["2014-treasury-dec-Aggregates_levy_-_credits_in_Northern_Ireland.txt", " The ALCS received the European Commission\u2019s State aid approval in 2004 but, following a legal challenge by the British Aggregates Association, that approval was annulled by the European General Court in September 2010"], ["2014-treasury-dec-PU1624_final__web_.txt", " In that case the reversionary interest rules are irrelevant"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", "  4  Where part only of a tax year falls within P\u2019s period of ownership, that part is a partial tax year for the purposes of this section"], ["2014-treasury-dec-OOTLAR_19_March_2014__1_.txt", "85  NA  2013-14 weekly earnings above 797"], ["2014-treasury-dec-Final_IA_-_ring-fencing_and_depositor_preference.txt", " Other key non-monetised costs by main affected groups\u2019  Indirect cost to bank customers through changes in lending and saving rates"], ["2014-treasury-dec-26Nov2014_-_JK_to_GA_-_Amending_Directions_Redacted.txt", " Finally, the proposed amending Directions make a further change in respect of local government workers in Scotland"], ["2014-treasury-dec-Service_Transformation_Challenge_Panel_-_Call_for_Evidence_to_publish__2_.txt", " As part of this, on 2nd April 2014, the Chief Secretary to the Treasury and Secretary of State for Communities and Local Government launched an independent Service Transformation Challenge Panel to advise what needs to happen nationally and locally to increase the pace and scale of service transformation"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", " The government intends to consult on whether further measures would support and embed the work of the UKRN"], ["2014-treasury-dec-OOTLAR_19_March_2014__1_.txt", "13 Power to make income tax and corporation tax provision for major sporting events  Legislation will be introduced in Finance Bill 2014 to enable income tax and corporation tax provision to be made in relation to major sporting events by secondary legislation"], ["2014-treasury-dec-A0_Low_Carbon_-_Renewables_East_Enterprise_Area_-_Dundee_Port.txt", "3m  Cottage  Westerton of Craigie  42  9  8  2  1a  51  56  13  ACE  20"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " It treats any notice given under section 312A4 of FA 2004 before Finance Bill 2015 receives Royal Assent as given also in relation to section 312A2A of FA 2004"], ["2014-treasury-dec-main_supply_estimates_2014_2015_print.txt", " It also provides for administrative expenditure by those bodies used in implementing and evaluating policy and on central services"], ["2014-treasury-dec-Public_Spending_Statistics_July_2014_consolidated_revised.txt", " Further detailed explanations are provided in the methodology annex to this bulletin"], ["2014-treasury-dec-PU1678_final__1_.txt", " The EBA is expected to consult on these in due course"], ["2014-treasury-dec-PU1719_HMT_Science_.txt", " In combination with the adopted Local Plan, this is enabling Oxford to set out a clear vision and strategy for the city\u2019s development"], ["2014-treasury-dec-PU1719_HMT_Science_.txt", " This partnership will strengthen both the science undertaken in NPL and encourage greater interaction with business, driven by closer integration of existing innovation infrastructure and commercial activity"], ["2014-treasury-dec-BRRD_impact_assessment_revised.txt", " This would though depend on the regime in the home authority  for example, US investment firms are already subject to a bail-in regime and we would not expect to see an additional impact there"], ["2014-treasury-dec-OLD_complete_v3.txt", " As announced at Budget 2014, and following consultations over the summer, legislation will be introduced in Finance Bill 2015 to extend SITR to community energy generation undertaken by qualifying organisations with effect from the date of the expansion of SITR, at which point it will cease to be eligible for the EIS, SEIS and VCTs"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", "  RESOLUTION 37  FINANCE BILL 2014 CLAUSE 54  EXPLANATORY NOTE  CLAUSE 54 RELIEF ON DISPOSAL OF PRIVATE RESIDENCE  SUMMARY 1"], ["2014-treasury-dec-PU1719_HMT_Science_.txt", " Almost half of the scientific articles we produce have an international co-author, more frequently from Europe, North America and Australia"], ["2014-treasury-dec-44695_Autumn_Statement__Print_ready_.txt", "uk Where third party material has been identified, permission from the respective copyright holder must be sought"], ["2014-treasury-dec-39796_Cm_8847_Print_Ready.txt", "  4 Committee of Public Accounts conclusion The number one risk on the Government\u2019s national risk-assessment for civil emergencies, ahead of both coastal flooding and a major terrorist incident, is the risk of pandemic influenza"], ["2014-treasury-dec-PESA_2014_-_print.txt", " General public services of which public sector debt interest  298 298  509 509  315 315  233 233  287 287  324 324  359 359  Total public corporations\u2019 current expenditure on services Accounting adjustments  298 -  509 -  315 -  233 -  287 -  324 -  359 -  Total public corporations\u2019 current expenditure  298  509  315  233  287  324  359  Public corporations\u2019 capital expenditure on services 1"], ["2014-treasury-dec-PU1660_IFRS_accounting_guidance.txt", " This approach is also reflected in Treasury budgeting guidance for cofunded NDPBs See Consolidated Budgeting Guidance for more details"], ["2014-treasury-dec-freedom_and_choice_in_pensions_print_210314.txt", " This is because those with defined contribution pension savings face a different set of choices to those with defined benefit pension savings"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", " 120 Identification of service concession arrangements "], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", " The gain or loss on these securities will be accounted for on a first in, first out basis when they are eventually disposed of"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", " The Group has adopted cash flow hedge accounting and fair value hedge accounting"], ["2014-treasury-dec-government_financial_reporting_manual_201314.txt", " 5 Other Requirements "], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", "  86  Budget 2014  3763006RedBookChap 2B"], ["2014-treasury-dec-FRAB__119__08_-_Annex_G4_-_MAGENTA_PENSION_SCHEME_2013-14.txt", " Insert here a sensitivity analysis for each significant actuarial assumption as of the end of the reporting period, showing how the defined benefit obligation would have been affected by changes in the relevant actuarial assumption that were reasonably possible at that date"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " Subsection 2a amends paragraph 77 of Schedule 53 FA 2009 to include a reference to a description set out in regulations made under section 1075 of the Finance Act 1986"], ["2014-treasury-dec-FRAB_121_minutes.txt", " Phase 2 elements and recognition, phase 3 measurement and phase 4 presentation are also all due to be approved in September 2014"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", "2   billion Public sector net borrowing 114"], ["2014-treasury-dec-CAPITAL_GAINS_TAX_NON_RESIDENTS_AND_UK_RESIDENTIAL_PROPERTY.txt", " Paragraph 6 of Schedule A inserts new subsection 1A into section 10A of TCGA 1992"], ["2014-treasury-dec-Country_and_Regional_Analysis_November_2014_Combined.txt", " Recreation, culture and religion  9"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", " The interest cost was based on the discount rate, including inflation, and was calculated on the gross liability of unfunded schemes which is shown gross and the gross liability of funded schemes which is shown net of assets"], ["2014-treasury-dec-Notice_South_Sudan_210121.txt", " Under Malong\u2019s leadership, the SPLA attacked civilians, schools and hospitals, forced the displacement of civilians, carried out enforced disappearances, arbitrarily detained civilians, and conducted acts of torture, and rape"], ["2014-treasury-dec-37630_Budget_2014_Web_Accessible.txt", " Budget 2014  17  revised up its business investment growth forecast in 2014 from 5"], ["2014-treasury-dec-10459.Consolidated_Fund.for_web.txt", "ukgovernmentpublicationsbilateral-loan-to-ireland 3  Consolidated Fund Account 2013-14  Preparation of the account The Account is prepared under section 211 of the National Loans Act 1968"], ["2014-treasury-dec-MCD_annex_b_impact_assessment.txt", " It is reasonable to assume that there would still be some associated costs for firms, for example, around having to familiarise themselves with a new application and complete the necessary documents"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", "  Clause 222 contains definitions for the purposes of Chapter 3"], ["2014-treasury-dec-FRAB__119__08_-_Annex_H_-_2014-15_FReM.txt", "  54  FINANCIAL REPORTING MANUAL 2014-15  7"], ["2014-treasury-dec-summary_of_forecasts_of_scottish_deficit_11032014.txt", " This will include backward-looking estimates of government expenditure and revenue in Scotland over the last 5 years"], ["2014-treasury-dec-government_financial_reporting_manual_201314.txt", " 3 Items authorised to be netted off gross expenditure "], ["2014-treasury-dec-Diverted_Profits_Tax.txt", " For this purpose the avoided PE has the meaning given in that section"], ["2014-treasury-dec-elps_annex_final.txt", " This single annual rate of return is the Actual Equitable Life Internal Rate of Return"], ["2014-treasury-dec-39796_Cm_8847_Accessible.txt", " Despite these criticisms, the Authority announced in October 2013 that it had decided to extend its contract with NMP for a further five years"], ["2014-treasury-dec-Russia.txt", " On 9 April 2014, the Presidium of the Parliament of Crimea\u2019 adopted a decision No 1991-614 On the amendments to the Resolution of the State Council of the Republic of Crimea\u2019 of 26 March 2014 No 1836-614 On nationalization of the property of enterprises, institutions and organizations of agroindustrial complex, located in the territory of the Republic of Crimea declaring the appropriation of assets belonging to the state concern National Association of producers Massandra on behalf of the Republic of Crimea\u2019"], ["2014-treasury-dec-Flood_defence_scheme_tax_relief.txt", " Relief will be claimed through the tax computations and returns, and businesses will have calculated the relevant details as part of making their contribution to a scheme"], ["2014-treasury-dec-A0_Low_Carbon_-_Renewables_East_Enterprise_Area_-_Dundee_Claverhouse__1_.txt", "0m  Drain  FIN G STR LAS EE T  KM JAC  Games Court  170  20  JAC  IN ART KM  4  FORFAR ROAD  22  68"], ["2014-treasury-dec-UK_Sovereign_Sukuk_PLC_Offering_Circular.txt", " Transfers of interests in Underlying Certificates by a CREST participant to a participant of Euroclear or Clearstream, Luxembourg will be effected by cancellation of the corresponding CDIs and transfer of an interest in such Underlying Certificates to the account of the relevant participant with Euroclear or Clearstream, Luxembourg"], ["2014-treasury-dec-37630_Budget_2014_Web_Accessible.txt", " Chart 2 Government receipts 2014-15 Other  118 billion Income tax  167 billion Council tax  27 billion Business rates  27 billion  National Insurance  110 billion VAT  111 billion Corporation tax  41 billion  Excise duties  47 billion  Source Office for Budget Responsibility, 2014-15 estimates"], ["2014-treasury-dec-EU_finances_2014_final.txt", "  44  to approved programmes, keeping accurate information on these payments and guaranteeing that EU legislation is complied with"], ["2014-treasury-dec-government_financial_reporting_manual_201314.txt", "4  Audit and Publication "], ["2014-treasury-dec-Abolition_of_the__8_500_threshold_for_benefits_in_kind.txt", "  Cost  Time Period yrs  One-off Costs  NA  NA  Average Annual Costs  1"], ["2014-treasury-dec-guidance_on_asset_valuation.txt", "18  Guidance on enhancements to existing assets is given in the section on valuation policy"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", "  Meaning of the relevant period 3  In this Part of this Schedule the relevant period, in relation to an amount of unpaid diverted profits tax for an accounting period of the taxpayer company, means the period  137  26  Consultation draft Part 2  Recovery of diverted profits tax from related companies  a b  beginning 12 months before the start of the accounting period, and ending when the unpaid tax became payable"], ["2014-treasury-dec-10460-001_National_Loans_Fund_Account.for_web.txt", " On the basis of a Central Government Net Cash Requirement forecast of 100"], ["2014-treasury-dec-UK_Sovereign_Sukuk_PLC_Offering_Circular.txt", " Pursuant to the terms of the Transaction Documents, the Obligor is obliged to make payments under the relevant Transaction Documents to which it is a party directly to or to the order of the Trustee such payment obligations are unsecured obligations and form part of the Trust Assets"], ["2014-treasury-dec-PU1650_Remit_and_Recommendations_for_FPC__print_.txt", " The Treasury will need to satisfy itself that any use of public funds would offer good value for public money and to this end may, as appropriate, request further information from the Bank"], ["2014-treasury-dec-budget_2014_distributional_analysis.txt", " These factors are shown in the table below"], ["2014-treasury-dec-OLD_complete_v3.txt", " The consultation ran until 9 September 2014"], ["2014-treasury-dec-FRAB_121_08_2015-16_FReM.txt", "1 EU-adopted IFRS  The list of EU-adopted IFRS applied in the Manual will be updated to include IFRS 13 Fair Value Measurement"], ["2014-treasury-dec-Pension_Liberation_Policy_Pack__v2_0.txt", " New section 272B5 defines the date of the relevant day in respect of a person Q, in relation to new section 272B as well as the tax charges prescribed in new section 272A7 to 11"], ["2014-treasury-dec-FRAB__120__03_-_Annex_A__ITC_and_WG_Report.txt", " This acknowledges that consolidation is technically correct, but is based on avoiding the additional cost to local authorities given that a previous consultation proposal suggested that it will not result in significantly better financial information for users"], ["2014-treasury-dec-EEA_Accounts_2013-14_-_web.txt", " Changes in the fair value of repos and reverse repos are recognised in the Statement of Comprehensive Income, within net trading income, when they arise"], ["2014-treasury-dec-ias_16_guidance_types_of_maintenance_on_the_trunk_roads.txt", " Management of Cyclic and Routine Maintenance Routine and Cyclic maintenance are performed in the most part to ensure safety of those who travel on the Trunk Road network"], ["2014-treasury-dec-CAPITAL_GAINS_TAX_NON_RESIDENTS_AND_UK_RESIDENTIAL_PROPERTY.txt", " But provisions will also restrict access to private residence relief for properties located in a territory in which the individual is not tax resident where the person does not spend a minimum of 90 midnights in the property over the year"], ["2014-treasury-dec-freedom_and_choice_in_pensions_print_210314.txt", " In general, it is the employer who bears the risk of market volatility in a defined benefit scheme"], ["2014-treasury-dec-supplementary_estimates_and_new_estimates_2013_14_120214_correction.txt", " Support for rural and regional development"], ["2014-treasury-dec-PU1678_final__1_.txt", "13 Therefore, the Banking Act provides that the Bank of England may make an application to the court for a bank administration order under s"], ["2014-treasury-dec-elps_main_doc_final.txt", " The payment, and a statement if they have not previously received one, will follow in year two or three of the scheme  1  From the policyholder perspective a crossed warrant can, in effect, be treated like a cheque"], ["2014-treasury-dec-IFRS_15_Application_Guidance.txt", " These revenue streams are therefore considered to be non-exchange transactions"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", "  8  For the purposes of subsection 4, whether the disposal on which the original gain would have accrued is a relevant business disposal, or whether the underlying disposal is a relevant business disposal, is to be  423  5  Consultation draft  decided according to the law applicable to disposals made at the time the disposal was made"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", " The nature of these risks is evolving"], ["2014-treasury-dec-44695_Autumn_Statement__Print_ready_.txt", "indd 14  02122014 2258  1"], ["2014-treasury-dec-Wales_Bill_Command_Paper_-_Welsh.txt", " o Gall Llywodraeth Cymru amrywio maint ei chyllideb ymhellach drwy osod cyfradd Gymreig sy\u2019n uwch neu\u2019n is na 10c hy, unwaith eto, mae'r gyfradd a osodir gan Lywodraeth Cymru yn effeithio ar ei refeniw trethi ond yn effeithio dim ar faint yr addasiad i'r grant bloc"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " It applies when income tax is charged in respect of a disguised fee under s809EZA, and at any time income tax or another tax is charged under another section in respect of that disguised fee"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " Section 9 provides that in certain circumstances a person may be treated as belonging at their usual place of residence"], ["2014-treasury-dec-201409forecomp.txt", "0  M4 xIOFC Growth  RPIX Q4  1"], ["2014-treasury-dec-FRAB__119__08_-_Annex_F_Chapter_05_Form_and_content__2013-14.txt", " 22 Commitments under PFI contracts "], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", " Further information on each body can be found on their individual websites FSCS - www"], ["2014-treasury-dec-main_supply_estimates_2014_2015_web.txt", "  Water Services Regulation Authority will account for this Estimate"], ["2014-treasury-dec-ENFORCEMENT_BY_DEDUCTION_FROM_ACCOUNTS.txt", " 7 The deduction notice requires the deposit-taker a to make the specified payments to the Commissioners from the affected accounts by the specified days, and b not to do anything otherwise than in accordance with paragraph a during the period in which the notice is in force that would reduce the amount standing to the credit of any affected account below the sum of the balance required to make the payment specified in relation to that account"], ["2014-treasury-dec-FSCS_annual_report_2014_web.txt", "  Interest on loans relating to 200809 major banking failures\u2019 was higher than budget as gilt rates were higher than budgeted"], ["2014-treasury-dec-Russia.txt", "Responsible for the integration of the annexed Autonomous Republic of Crimea into the Russian Federation"], ["2014-treasury-dec-Public_Spending_Statistics_methodology.txt", "ukgovernmentcollectionshmt-oscar-publishing-from-thedatabase  UNCLASSIFIED  UNCLASSIFIED CONCEPTS AND CLASSIFICATIONS BUDGETING STATISTICS There are two main presentations within this section departmental budgets - the key central government departmental budgets that the Government uses to control spending"], ["2014-treasury-dec-141010_Consultation_on_how_LWP_should_be_funded_in_15-16.txt", "12 However if you have proposals on other options for delivering and funding local welfare provision which may include proposals to create opportunities for efficiencies by aligning local welfare provision with other public services then please share them"], ["2014-treasury-dec-44369_Cm_8958_print_ready.txt", " This is the Government response to the Committees report"], ["2014-treasury-dec-Trial_of_the_Pyx_Verdict_2014.txt", "  B  We also ascertained that all the coins contained in the packets weighed more than five hundred grams"], ["2014-treasury-dec-EEA_Accounts_2013-14_-_web.txt", " The purpose of the system of internal control 2"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", " Notes must give details of their nature and carrying amount at the SoFP date"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " This clause makes a six month vehicle licence available to combined transport goods vehicles, even though their annual rate of Vehicle Excise Duty VED will be below the 50 threshold that otherwise determines availability"], ["2014-treasury-dec-2902216_ScotlandAnalysis_Conclusion_acc2.txt", "16 The sheer scale of the UK  over 60 million people, and nearly 5 million businesses  means that, across the UK\u2019s single market, costs are lower and there is more choice than if Scotland\u2019s five and a half million people and over 320,000 businesses were to stand alone"], ["2014-treasury-dec-Country_and_Regional_Analysis_November_2014_Combined.txt", " Total general public services 2"], ["2014-treasury-dec-CAPITAL_GAINS_TAX_NON_RESIDENTS_AND_UK_RESIDENTIAL_PROPERTY.txt", " Step 2 Add together the amounts of any balancing gains or losses determined under Step 1 treating any amount which is a loss as a negative amount"], ["2014-treasury-dec-government_financial_reporting_manual_201314.txt", "  HM Treasury has appointed the Permanent Head of the department as Accounting Officer of the Name of the department"], ["2014-treasury-dec-government_financial_reporting_manual_201314.txt", "  Additional guidance in respect of the road network Land, Structures and Communications 6"], ["2014-treasury-dec-EEA_Accounts_2013-14_-_web.txt", " The management accounts are reconciled to financial accounts"], ["2014-treasury-dec-Trial_of_the_Pyx_Verdict_2014.txt", "  G  We took out from the packets of five pounds coins sufficient coins to create a lot weighing as close as possible to one kilogram but not more than one kilogram"], ["2014-treasury-dec-FRAB_121_02_simplifying_and_streamlining_annual_report_and_accounts.txt", " While there will, therefore, be less focus in the future on mandated reporting requirements there are still some key reporting requirements that HM Treasury will expect Departments to meet"], ["2014-treasury-dec-PU1624_final__web_.txt", "7 These aggregates are measured using the National Accounts"], ["2014-treasury-dec-PU1643_Charter_budget_responsibility_update_print.txt", "11 The Government is responsible for all policy decisions and for policy costings, i"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " Regulation 31, 2 and 4 of the Biofuels and Other Fuel Substitutes Payment of Excise Duties etc Regulations 2004 S"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", " The relevant periods are given in the example accounts at chapter 5"], ["2014-treasury-dec-PESA_2014_-_print.txt", " They replaced former personal tax credits in 200304"], ["2014-treasury-dec-FSCS_annual_report_2014_web.txt", " mortgages for business conducted on or after 31 October 2004"], ["2014-treasury-dec-government_financial_reporting_manual_201314.txt", " The note should also state the amount that has been reported to Parliament by  Chapter 3, Page 3  Issue 2  FINANCIAL REPORTING MANUAL 2013-14  PARLIAMENTARY ACCOUNTABILITY  departmental Minute and provide a reconciliation between that and the disclosed amount where different"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", "9 billion and of Annual report and accounts 2013-14\u2003\u2003 163  Pool Re Nuclear were 26"], ["2014-treasury-dec-Modernising_the_taxation_of_corporate_debt_and_derivative_contracts.txt", "  67  1 Section 613 introduction to sections 614 and 615 is amended as follows"], ["2014-treasury-dec-UK_Sovereign_Sukuk_PLC_Offering_Circular.txt", " The settlement of the CDIs by means of the CREST International Settlement Links Service has the following consequences for CDI Holders a  CDI Holders will not be the legal owners of the Underlying Certificates or have a direct interest in the Underlying Certificates"], ["2014-treasury-dec-CAPITAL_GAINS_TAX_NON_RESIDENTS_AND_UK_RESIDENTIAL_PROPERTY.txt", " Step 2 The relevant gain or loss accruing on the relevant high value disposal is an amount equal to the special fraction of that gain or loss"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " Paragraph 10 of Schedule A inserts new subsection 4ZA into section 86 of TCGA 1992"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", " Assets and liabilities must be analysed as current and non-current on the face of the SOFP"], ["2014-treasury-dec-FRAB__119__08_-_Annex_G3_-_NDPB_GREEN_2013-14.txt", "1  NDPB GREEN ILLUSTRATIVE ACCOUNTS  Reconciliation between Operating Segments and SoCNE 201X-1Y  201W-1X  000  000  Total net expenditure reported for operating segments Reconciling items List separately Total net expenditure per the Statement of Comprehensive Net Expenditure  Note 2"], ["2014-treasury-dec-Notice_South_Sudan_210121.txt", " 2019438 were made under the Sanctions and Anti-Money Laundering Act 2018 the Sanctions Act and provide for the freezing of funds and economic resources of certain persons, entities or bodies involved in actions, policies or activities which threaten the peace, stability and security of South Sudan or undermine efforts to resolve the political crisis and armed conflicts in South Sudan"], ["2014-treasury-dec-131217_Letter_and_annexes_from_Govt_Actuary_to_HMT_2.txt", " That would suggest that the assumptions used to set the employer cost cap should be the best estimate assumptions used in the first valuation to set the employer contribution rate including these short term and long term assumptions"], ["2014-treasury-dec-FRAB_121_07_IFRS_13.txt", "  IASIFRS adaptation  Yes, adapts IAS 16 and IAS 38"], ["2014-treasury-dec-PESA_2014_-_print.txt", "2 There have been no significant changes to the presentation of data within this chapter since PESA 2013"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", " The Treasury has struggled to combine UKAR\u2019s reconciliation of its Statement of Cash Flows with the remainder of the Group due to methodological differences in its presentation"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", " Mark Neale who is the Chief Executive of the FSCS is also its Accounting Officer"], ["2014-treasury-dec-government_financial_reporting_manual_201314.txt", "414C7a, the strategic report should disclose, where applicable, the financing implications of significant changes in the department\u2019s objectives and activities, its investment strategy and its longChapter 5, Page 3  Issue 2  FINANCIAL REPORTING MANUAL 2013-14  FORM AND CONTENT OF ANNUAL REPORT AND ACCOUNTS  term liabilities including significant provisions and PFI and other leasing contracts in the light of the department\u2019s spending review settlement and e  Sections 414C7bi and iii require information on environmental matters and social, community and human rights issues respectively"], ["2014-treasury-dec-FRAB__119__09_-_Draft_Code_of_Practice_on_Local_Authority_Accounting_2014-15_with_Annexes.txt", "  CD 2  Group Accounts Standards  A reporting authority shall determine the type of joint arrangement in which it is involved"], ["2014-treasury-dec-FRAB__119__08_-_Annex_F_Chapter_05_Form_and_content__2013-14.txt", " Sections 4143 to 4145 shall not apply"], ["2014-treasury-dec-Accelerated_payments_and_group_relief.txt", ", c in section 2204, after paragraph c there were inserted d in the case of a notice given by virtue of section 2194d cases involving withdrawal of consent for losses claimed, it were assumed that P had never made the  5  Consultation draft  d 8  8  claim to group relief to which the amendment to its company tax return relates"], ["2014-treasury-dec-Deduction_at_source_from_interest_paid_on_private_placements.txt", " The Breedon Report of March 2012 recommended increasing the number of UK-based private placements investors in order to unlock a new source of financing for mid-sized borrowers"], ["2014-treasury-dec-INHERITANCE_TAX_EXEMPTION_FOR_EMERGENCY_SERVICE_PERSONNEL_ETC.txt", "Inheritance tax exemption for emergency service personnel and humanitarian aid workers Who is likely to be affected People in the armed forces, police, fire brigade, ambulance service, personnel in other first response organisations and humanitarian aid workers responding to emergency circumstances"], ["2014-treasury-dec-FRAB__119__08_-_Annex_H_-_2014-15_FReM.txt", " For 'on-balance sheet' service concession arrangements entities should disclose the total commitments with their present value"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", " The amount recognised in the Statement of Financial Position relating to BB\u2019s defined benefit scheme is a net liability of 20"], ["2014-treasury-dec-FRAB__119__09_-_Draft_Code_of_Practice_on_Local_Authority_Accounting_2014-15_with_Annexes.txt", " The reporting authority\u2019s share of the profit or loss of such associates, and the carrying amount of those investments, shall be separately disclosed"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", "  2  The amendments made by this section come into force on the day after the day on which this Act is passed subject to the saving provision in subsections 3 to 5"], ["2014-treasury-dec-OLD_complete_v3.txt", " The purpose of the restrictions is to prevent tax avoidance through clearing large quantities of goods immediately before an increase in the rate of duty"], ["2014-treasury-dec-Tackling_marketed_tax_avoidance.txt", " Overview of the accelerated payment proposals 3"], ["2014-treasury-dec-39796_Cm_8847_Accessible.txt", " The revised model will be used to value the loan book in the Departments\u2019 2013-14 accounts and to generate a forecast of repayments for 2014-15"], ["2014-treasury-dec-Scotland_analysis__Fiscal_policy_and_sustainability.txt", " They also determine the amount of tax received by a government, since taxes are usually levied on earnings and consumption, which vary with age"], ["2014-treasury-dec-Employment_Allowance__2_.txt", "25 million employers next year"], ["2014-treasury-dec-PSS_April_2014.txt", " Designation can be broadly interpreted to mean that the statistics  meet identified user needs  are well explained and readily accessible  are produced according to sound methods and  are managed impartially and objectively in the public interest"], ["2014-treasury-dec-Scotland_analysis__Fiscal_policy_and_sustainability.txt", " As shown in the table below, these countries generate high levels of revenue partly through setting higher tax rates"], ["2014-treasury-dec-PSS_April_2014.txt", " 5 Total other expenditure is other AME spend within total managed expenditure"], ["2014-treasury-dec-Alcohol_duty_-_registration_of_alcohol_wholesalers.txt", "  HMRC will monitor the practical effects of this instrument to ensure it continues to meet the policy aims"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", "9 billion at 31 March 2014 is therefore based on the market price of ordinary shares on this date"], ["2014-treasury-dec-SITRAccreditationGuidanceVersion2forpunlicationJan16V2.txt", " For example, the contract might include a defined outcome that litter dropped in the relevant area will have been collected within 24 hours"], ["2014-treasury-dec-OLD_complete_v3.txt", " This measure will amend UK legislation to enable the new company to recover VAT, just as the Highways Agency does via the Department for Transport"], ["2014-treasury-dec-FRAB__119__09_-_Draft_Code_of_Practice_on_Local_Authority_Accounting_2014-15_with_Annexes.txt", "12 and  b  to evaluate i the nature and extent of significant restrictions on its ability to access or use assets, and settle liabilities, of the group paragraph 9"], ["2014-treasury-dec-main_supply_estimates_2014_2015_web.txt", " Parliament votes limits on   The net resource DEL requirement    The net capital DEL requirement    The net resource AME requirement    The net capital AME requirement    The net non-budget requirement and    The net cash requirement for the Estimate as a whole"], ["2014-treasury-dec-SDPR_Update_September_2014___published_as_Clarifications_.txt", " Delete sub-section 5"], ["2014-treasury-dec-scotland_analysis_fiscal_policy_and_sustainability_print.txt", " The costings for the childcare and corporation tax policies are set out below"], ["2014-treasury-dec-main_supply_estimates_2014_2015_print.txt", " Expenditure on administrative services, Head of State related costs, VIP visits to Northern Ireland, NI Human Rights Commission and other Reviews and Commissions arising from the Good Friday Agreement, the Northern Ireland Act 1998, the Northern Ireland Act 2000, the Northern Ireland Act 2009, political development and inquiries, the Electoral Office for Northern Ireland, elections and boundary reviews, legal services, security, victims of the Troubles including the work of the Independent Commission for the Location of Victims Remains, arms decommissioning, parading, Civil Service Commissioners, compensation schemes under the Justice and Security Northern Ireland Act 2007 and Terrorism Act 2000 and certain other grants"], ["2014-treasury-dec-45502_Cm_8988_Print.txt", "6  The Government agrees with the Committee\u2019s recommendation"], ["2014-treasury-dec-FRAB__120__Minutes_of_meeting.txt", " Mike Usher also supported the importance of dialogue between preparers, users and auditors and raised the importance of materiality by context and nature, as well as amount"], ["2014-treasury-dec-main_supply_estimates_2014_2015_web.txt", "  The responsibilities of an Accounting Officer, including responsibility for regularity and propriety of the public finances for which an Accounting Officer is answerable, for keeping proper records and safeguarding assets, are also set out in Chapter 3 of Managing Public Money"], ["2014-treasury-dec-FRAB__119__08_-_Annex_G4_-_MAGENTA_PENSION_SCHEME_2013-14.txt", " Given that all schemes have financial instruments within the scope of IAS 32, silence is not an option"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", "0  Other expenses  700"], ["2014-treasury-dec-government_financial_reporting_manual_201314.txt", " The total unitary payment is then divided into three the service charge element, repayment of the capital element of the contract obligation and the interest expense on it using the interest rate implicit in the contract"], ["2014-treasury-dec-main_supply_estimates_2014_2015_print.txt", "  Annually Managed Expenditure Expenditure arising from  Arrangements made by ECGD in connection with exports of goods and services and overseas investments and expenditure arising from the creation and increase in provisions related to ECGD's operational activities"], ["2014-treasury-dec-Country_and_Regional_Analysis_November_2014_Combined.txt", "2 Foreign economic aid 1"], ["2014-treasury-dec-Country_and_Regional_Analysis_November_2014_Combined.txt", "  28 Some of the steps that departments and the Treasury undertake to ensure that data is of sufficient quality to be used in the CRA include   the issuance of clear guidance by the Treasury to departments in order to obtain consistency where possible    meetings between departments and the Treasury to discuss methods of allocation    considerable resources devoted by departments to the work, including the involvement of statisticians in preparing their returns to the Treasury"], ["2014-treasury-dec-PESA_2014_-_print.txt", "6 General public services n"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", "6  Severance payments "], ["2014-treasury-dec-2902216_ScotlandAnalysis_Conclusion_acc2.txt", " Rt Hon Ed Miliband MP, Leader of the Opposition, May 2014  14 United Kingdom, united future Conclusions of the Scotland analysis programme  Scotland shares over 200 public institutions as part of the UK 1"], ["2014-treasury-dec-supplementary_estimates_and_new_estimates_2013_14_120214_correction.txt", "  2,295,000  Section H Increase in gross programme spend for Help to enhance the environment and biodiversity NDPB Net for Joint Nature Conservation Committee"], ["2014-treasury-dec-Modernising_the_taxation_of_corporate_debt_and_derivative_contracts.txt", "  3  Condition A is that a the company was a party to the qualifying contract, b amounts in respect of the qualifying contract were recognised in the company\u2019s accounts as an item of profit or loss when it was a party to the contract, and c any amounts in respect of the contract continue to be recognised in those accounts as an item of profit or loss"], ["2014-treasury-dec-PU1624_final__web_.txt", "1 The budgeting system has two main objectives   To support the achievement of macro-economic stability by ensuring that public expenditure is controlled in support of the Government\u2019s fiscal framework and    To provide good incentives for departments to manage spending well so as to provide high quality public services that offer value for money to the tax-payer"], ["2014-treasury-dec-FRAB__119__05_-_EPSAS_governance_consultation_paper.txt", " EPSAS Governance Defining an appropriate and effective EPSAS governance model should take into account that, since it is foreseen that EPSAS will take the form of binding legal acts, some important requirements of good governance are naturally and automatically addressed as a consequence"], ["2014-treasury-dec-FSR_Gov_Cx_June_2014.txt", " On a central view, the share of mortgages at high LTI ratios was expected to rise to 15, but the limit could be relevant sooner if prices accelerated, incomes grew more slowly, or underwriting standards slipped"], ["2014-treasury-dec-39796_Cm_8847_Print_Ready.txt", " However, the department believes that it would not be appropriate for NMP to independently publish its costs - rather that it should be for the Authority to take on this role subject to independent audit by the NAO"], ["2014-treasury-dec-FRAB_121_minutes.txt", " HM Treasury presented an overview of the Whole of Government Accounts WGA 2012-13 which was published on 10 June 2014"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " to counteract contrived arrangements used by large groups typically multinational enterprises that result in the erosion of the UK tax base"], ["2014-treasury-dec-AS2014_policy_costings_final.txt", " The model applies a number of assumptions concerning the impact that reducing the pension withdrawal tax rate will have on the way in which people access their pension pots"], ["2014-treasury-dec-FSCS_annual_report_2014_web.txt", "    We strive to minimise our costs  Section 7 FSCS Finances Compensation, Running Costs, Recoveries and Levies 53    The MELL limits the amount FSCS can incur and levy in respect of management costs each year Management expenses comparison of actual to budget 201314 Actual  201314 Budget  Variance HL  m  m  m  13"], ["2014-treasury-dec-Special_purpose_share_schemes.txt", "  DETAILS OF THE SCHEDULE 2"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " The effect is that dividend income continues to be charged at the dividend ordinary, upper and additional rates rather than the Scottish rates"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " This power will commence at Royal Assent of Finance Bill 2015"], ["2014-treasury-dec-ias_16_guidance_types_of_maintenance_on_the_trunk_roads.txt", " In Wales, the Trunk Road Authority has split the country into three - South, Mid and North  and three agents Local Authority based look after the maintenance work in this area"], ["2014-treasury-dec-44695_Accessible.txt", "9   Short conventionals  32"], ["2014-treasury-dec-Country_and_Regional_Analysis_November_2014_Combined.txt", "3 Foreign miltary aid 2"], ["2014-treasury-dec-Russia.txt", "3 Aeroflot, ul Arvat, D 10, OAO Moscow, Russian Federation"], ["2014-treasury-dec-FSCS_annual_report_2014_print.txt", "  31 March 2013  p"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", "  In determining the section 22 amount for a settlement for a tax year a an amount is to be disregarded for the purposes of subsection 4a so far as tax is chargeable on the amount under section 7AA tax on disposals of UK residential property interests by non-residents etc b the reference in subsection 4b to chargeable gains treated under section 86 as accruing in that year is to be taken to include gains on which tax would have been charged under that section but for section 864ZA"], ["2014-treasury-dec-AS2014_data_sources_final.txt", "html  Data India GDP  Data source, including ONS source code if applicable Indian Ministry of Statistics and Programme Implementation  Further reference information Indian Ministry of Statistics and Programme Implementation Press Note Quarterly Estimates of Gross Domestic Product for the second quarter July  September of 2014-15 httpwww"], ["2014-treasury-dec-FRAB__120__07_-_Annex_C_-_FT_ARM_14-15.txt", " The format of this table is as follows Single Total Figure Table a Director 1 xxx Director 2 xxx  7"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", "  2  A company has a hedging relationship between a relevant contract the hedging instrument and an asset or liability the hedged item so far as condition A or B is met"], ["2014-treasury-dec-Scotland_analysis__Fiscal_policy_and_sustainability.txt", "45 Treasury estimates of slightly higher levels of female participation, as a result of greater provision of childcare, are fed directly into the calculation of employment growth"], ["2014-treasury-dec-main_supply_estimates_2014_2015_web.txt", " The following individuals are responsible for the expenditure within this Estimate Accounting Officer  Mark Lowcock  In accordance with Chapter 3 of Managing Public Money issued by the Treasury, the following individuals have been appointed as Accounting Officers of the department's ALBs"], ["2014-treasury-dec-150514_letter_from_hmt_to_gov_actuary_4.txt", "75 on 10th April 2017 c 4"], ["2014-treasury-dec-FSCS_annual_report_2014_print.txt", " To pay the remaining customers with more complex accounts within 20 days"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", "5 billion restated 2011-12 269"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", "  3  For the purposes of this section a an individual or individuals are to be taken to control a body corporate if the individual or individuals were the individual or individuals a company would be that body\u2019s holding company within the meaning of section 1159 of, and Schedule 6 to, the Companies Act 2006, and b a body corporate is established or has a fixed establishment in the United Kingdom if it is so established or has such an establishment for the purposes of value added tax"], ["2014-treasury-dec-PESA_2014_-_print.txt", "8 The economic significance of public spending, such as its impact on GDP, depends on its nature firstly whether it is current or capital, but also whether it is, for example, a transfer payment or expenditure on goods and services"], ["2014-treasury-dec-FSCS_annual_report_2014_print.txt", "5  General Insurance Provision  90"], ["2014-treasury-dec-CAPITAL_GAINS_TAX_NON_RESIDENTS_AND_UK_RESIDENTIAL_PROPERTY.txt", " New Schedule 4ZZB, Part 3 consists of paragraphs 4 to 9, which contain the main rules for computing relevant gains and losses and the amount of a gain or loss that is not a relevant gain or loss"], ["2014-treasury-dec-130731_Final_IA_-_SAR_for_PSSs_Signed.txt", " If this type of behaviour were to spread, the financial sector would dry up, potentially causing a sufficient loss of liquidity and confidence to trigger a wider crisis"], ["2014-treasury-dec-FRAB__120__03_-_Annex_A__ITC_and_WG_Report.txt", " In this case, additional guidance may be needed for preparers"], ["2014-treasury-dec-Administration_of_employee_expenses.txt", "  289D Exemption for other benefits 1  No liability to income tax arises by virtue of any provision of the benefits code in respect of an amount amount A treated as earnings of an employee as a result of the provision of a benefit if a an amount equal to amount A would ignoring this section be allowed as a deduction from the employee\u2019s earnings under Chapter 3 of Part 5 in respect of the provision of the benefit, and  4  Consultation draft  b 2  2  the benefit is not provided pursuant to relevant salary sacrifice arrangements"], ["2014-treasury-dec-Diverted_Profits_Tax.txt", "  4  This subsection applies where a the effective tax mismatch outcome is referable to a single transaction, b for the first party and the second party taken together, the financial benefit of the tax reduction is greater than any other financial benefit referable to the transaction, and c it is reasonable to assume that the transaction was designed to secure the tax reduction"], ["2014-treasury-dec-45502_Cm_8988_Accessible.txt", " They should also receive reports on the proportion of their cash which earns interest, the rates earned, and a credit assessment of the institution with which their funds are held"], ["2014-treasury-dec-IUK_Routemap_Case_Study_Crossrail.txt", "  \u00a0   \u00a0  There\u2019s  \u00a0sometimes  \u00a0a  \u00a0lot  \u00a0of  \u00a0focus  \u00a0on  \u00a0how  \u00a0you\u2019re  \u00a0going  \u00a0 to  \u00a0deliver  \u00a0the  \u00a0project  \u00a0rather  \u00a0than  \u00a0thinking  \u00a0about  \u00a0the  \u00a0 complexity  \u00a0of  \u00a0the  \u00a0environment  \u00a0you\u2019re  \u00a0in"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", " The option in IAS 20 to deduct the grant from the carrying value of the asset is not permitted Grant income relating to assets is recognised within income when the entity becomes entitled to it"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_web.txt", "1  Contract and temporary staff  311"], ["2014-treasury-dec-ANNUAL_TAX_ON_ENVELOPED_DWELLINGS_RELIEF_DECLARATION_RETURNS.txt", " A separate relief declaration return will be required where a property is acquired during the year that qualifies for a different type relief and where no relief declaration return has previously been made in relation to that particular relief"], ["2014-treasury-dec-PU1616_OTS_employee_benefits_final_report.txt", " It is then not necessary for the employer to estimate amounts involved"], ["2014-treasury-dec-140220_Letter_and_annexes_from_HMT_to_Govt_Actuary_3.txt", "1 The valuation report must also state the notional assets of the scheme a for the first valuation of the scheme, as at the date shown in Schedule 2 relevant to the scheme and b for the second and any subsequent valuation of the scheme, as at the effective date of the previous valuation"], ["2014-treasury-dec-IFRS_9_Financial_Instruments_-_public_sector_application_guidance__Decem....txt", "3    assessing which financial assets meet the contractual cash flow condition of solely payments of principal and interest SPPI    designating or revoking designations for financial instruments as at FVTPL    designating investments in equity instruments that are not held for trading as at FVOCI    consideration of the objective of the business model or models within which financial assets are held    assessing whether presenting the effects of changes in a financial liability's credit risk in OCI would create or enlarge an accounting mismatch in PoL - i"], ["2014-treasury-dec-PU1638_policy_costings_bud_2014_with_correction_slip.txt", "  Static costing The static costing for this measure is nil as individuals would have to opt to place their additional investment within an ISA to benefit"], ["2014-treasury-dec-Partnerships_Salaried_member_rules.txt", " AA works full time as a member of AA GP, not for AA LLP"], ["2014-treasury-dec-Diverted_Profits_Tax.txt", "  DETAILS OF THE CLAUSE 2"], ["2014-treasury-dec-39796_Cm_8847_Accessible.txt", "1  The Government agrees with the Committee\u2019s recommendation"], ["2014-treasury-dec-36048_Cm_8774.txt", " The department\u2019s planned evidence and research requirements to meet its strategic objectives, set out in Evidence and Research for 2014-15 due to be published in May will provide additional data allowing more reliable forecasts to be developed"], ["2014-treasury-dec-PESA_2014_-_print.txt", " Funding arrangements for police services have changed following police reform in April 2013, including the creation of a single police force the Police Service of Scotland"], ["2014-treasury-dec-PESA_2014_-_print.txt", "3 Central government support data for all years up to 2013-14 are final outturn figures and data from 2014-15 onwards are latest plans"], ["2014-treasury-dec-SDPR_Update_September_2014___published_as_Clarifications_.txt", " A Market Value Adjustment MVA is then applied if applicable to the accumulated amount to determine the reconstructed Equitable Life Policy Value"], ["2014-treasury-dec-main_supply_estimates_2014_2015_web.txt", " Indemnity to the Babcock Group in respect of nuclear risks under the Nuclear Installations Act 1965"], ["2014-treasury-dec-PU1616_OTS_employee_benefits_final_report.txt", "36 FREs represent qualifying business expenses that employees could claim under first principles"], ["2014-treasury-dec-Treasury_minutes_web.txt", " Its objectives include reducing crime and reoffending punishing offenders protecting the public and increasing public confidence"], ["2014-treasury-dec-10459.Consolidated_Fund.for_web.txt", "0 billion Receipts  Total receipts  payments Less Advances to HMRC Less Transactions with the Contingencies Fund Less Deficit funding from the NLF  Payments  2013-14 m  2012-13 m  2013-14 m  2012-13 m  516,532 11,067 3,504 69,983 431,978  520,194 15,570 3,995 87,475 413,154  516,532 11,067 3,500  501,965  520,194 15,570 4,000  500,624  Receipts In 2013-14 tax receipts increased by 9"], ["2014-treasury-dec-PU1616_OTS_employee_benefits_final_report.txt", " Currently many of the benefits not considered to be benefits by employers or employees are provided to employees on a tax free basis with the employers picking up the additional cost either by way of a PSA or by individual grossing-up"], ["2014-treasury-dec-PESA_2014_-_print.txt", "9 The resource budgets for the Department for International Development DfID and the Foreign and Commonwealth Office FCO include an attributed share of the EU\u2019s expenditure on overseas aid and the Common Foreign and Security Policy"], ["2014-treasury-dec-OOTLAR_19_March_2014__1_.txt", "  Operational impact m HMRC or other  There will be no significant operational impacts"], ["2014-treasury-dec-main_supply_estimates_2014_2015_web.txt", " International policy, research, standard-setting and monitoring to support sustainable forestry"], ["2014-treasury-dec-promoters_of_tax_avoidance_schemes_amendment_of_return_to_take_account_of_relevant_judicial_rulings_and_dotas.txt", "  Duty of persons to notify the Commissioners 1  If a person N is notified of a monitored promoter\u2019s promoter reference number under section 18 or 19, N must notify the Commissioners of that number if N expects to obtain a tax advantage from relevant arrangements in relation to which that monitored promoter is the promoter"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", "  4  The regulations may also make different provision for different cases or circumstances, including a different provision for declarations made in a different manner or by different descriptions of persons, and b different provision depending on whether or not an intermediary, within the meaning of section 4161A, is involved in the giving or receiving of the declaration"], ["2014-treasury-dec-Public_Spending_Statistics_July_2014_consolidated_revised.txt", " 63 Public sector expenditure on services by sub-function "], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", "2 The cumulative burden of new regulation has the potential to inhibit growth"], ["2014-treasury-dec-PU1632_Sustainability_Reporting_Guidance.txt", " Emissions can be calculated using conversion factors in relation to fuel consumption and combustion, and fugitive emissions from air-conditioning units"], ["2014-treasury-dec-37630_Budget_2014_Web_Accessible.txt", "9 of total issuance will be issued by mini-tender  Gilt issuance by maturity and type C"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " New Subsection 5 defines Condition D which provides that the exemption only applies if the BiK is not provided in recognition of services performed by the employee in the course of their employment, or anticipation of such services"], ["2014-treasury-dec-Fuel_duty_-_aqua_methanol.txt", "  7  In paragraph 3 of Schedule 41 to FA 2008 penalties for putting product to use that attracts higher duty, in the Table in sub-paragraph 1, at the appropriate place insert HODA 1979 20AAD5  section  Mixtures containing methanol"], ["2014-treasury-dec-FRAB__119__08_-_Annex_I4_-_MAGENTA_PENSION_SCHEME_2014-15.txt", " Combined Statement of Changes in Taxpayers\u2019 Equity e"], ["2014-treasury-dec-staff_survey_2013.txt", " I feel that my pay adequately reflects my performance B38"], ["2014-treasury-dec-freedom_and_choice_in_pensions_web_210314.txt", " This has largely been driven by changes in life expectancy, low asset yields and accounting standards"], ["2014-treasury-dec-OLD_complete_v3.txt", "  Economic impact Impact on individuals, households and families  The measure is not expected to have any significant economic impacts"], ["2014-treasury-dec-New_Clause_1.txt", " The section operates in a similar way to new section 356NB"], ["2014-treasury-dec-OOTLAR_19_March_2014__1_.txt", "23 Future tobacco duty rates  The Government will continue to increase all tobacco duties rates by 2 per cent above the rate of inflation based on RPI for each year up to and including 2019-20"], ["2014-treasury-dec-44695_Autumn_Statement__Print_ready_.txt", "8 and disadvantaged pupils are almost twice as likely to apply to university as 10 years ago"], ["2014-treasury-dec-PU1719_HMT_Science_.txt", "20 However, we also need to ensure funding at institutional and project level to keep our infrastructure world class, and allow our top scientists the agility and autonomy to explore new  35  ideas"], ["2014-treasury-dec-Govt_amdts_42_and_43_BPRA_clause_61__Govt_NC3_and_NS_2_GBER.txt", " In respect of expenditure incurred before Royal Assent, the reference to single investment project takes its meaning from GBER 8002008"], ["2014-treasury-dec-07._2013-14_DEPARTMENT_PURPLE.txt", " The amounts are estimated from statistical models of those activities which require a licence to be held"], ["2014-treasury-dec-supplementary_estimates_and_new_estimates_2013_14_120214_correction.txt", "  300,000  -300,000  273,000  -273,000  185,000  -185,000  Section B to Section A Business Rates funding for Ashfield transferred to estates"], ["2014-treasury-dec-AS2014_distributional_analysis_final.txt", "A is different from those used elsewhere in this document"], ["2014-treasury-dec-06._2013-14_MAGENTA_PENSION_SCHEME.txt", "3 Other payments If the Scheme has made any other significant payments, including making gifts, these should be disclosed"], ["2014-treasury-dec-PU1616_OTS_employee_benefits_final_report.txt", "39 Here the problem is that if Class 1 NICs are applied when a benefit is provided and are to be paid by employees as well as employers, the employees may not have sufficient cash paid to them from which the NICs can be deducted"], ["2014-treasury-dec-PU1632_Sustainability_Reporting_Guidance.txt", " This includes disclosing where KPIs are changed between years and including normalisation of water use"], ["2014-treasury-dec-Disguised_fee_income.txt", "  DETAILS OF THE CLAUSE 2"], ["2014-treasury-dec-OOTLAR_19_March_2014__1_.txt", "  These changes will reduce the price of a typical pint at each strength by one penny"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", "  2  A flood or coastal erosion risk management project is a qualifying project if a an English risk management authority has applied to the Environment Agency for a grant under section 16 of the Flood and Water Management Act 2010 in order to fund the project, or b the Environment Agency has determined that it will carry out the project, and the Environment Agency has allocated funding by way of grantin-aid to the project"], ["2014-treasury-dec-45502_Cm_8988_Accessible.txt", "  Balances include foreign currency reserve approximately 239 million in sterling equivalent"], ["2014-treasury-dec-FRAB_121_03_mid_year_reporting_annex_PSU_report.txt", " This gives the reader an excellent idea of how performance has changed over the years"], ["2014-treasury-dec-MCD_draft_regulations.txt", " The lender must keep appropriate records concerning the types of property accepted by the lender as security and the related mortgage underwriting policies used by the lender in relation to its consumer buy-to-let mortgage business"], ["2014-treasury-dec-37630_Budget_2014_Web_Accessible.txt", "5 billion and the planned  Treasury bill stock issued via tenders only at end-March 2014 56"], ["2014-treasury-dec-FSCS_annual_report_2014_web.txt", " FSCS and HM Treasury have agreed the period of the loans will reflect the expected timetable to realise assets from the estates of each default"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", "25 In May 2014 the PHSO published The Parliamentary Ombudsman\u2019s review of government complaint handling, 2013"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", " Under IAS 1, Presentation of Financial Statements, NHS bodies should disclose information about key sources of estimation uncertainty at the Statement of Financial Position SoFP date that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities in the next financial year"], ["2014-treasury-dec-OLD_complete_v3.txt", " Part 4 of CTA 2009 deals with property income, and Chapter 3 sets out the rules for calculation of property business profits"], ["2014-treasury-dec-STRENGTHENING_PENALTIES_FOR_OFFSHORE_NON_COMPLIANCE.txt", "  DETAILS OF THE CLAUSE 2"], ["2014-treasury-dec-140220_Letter_and_annexes_from_HMT_to_Govt_Actuary_3.txt", " The Air Force Armed Forces Pension Scheme 1975 And Attributable Benefits Scheme Order 2010 9"], ["2014-treasury-dec-spend04_sciencedoc_1_090704.txt", " As this framework sets out, it will also require a continued strengthening of the linkages between the public and private sector research bases"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " Paragraph 3 inserts new section 306A, which sets out the matters in respect of which amounts are to be brought into account for the purposes of Part 5"], ["2014-treasury-dec-main_supply_estimates_2014_2015_web.txt", " Similarly, the relationship between the Principal Accounting Officer and the ALB Accounting Officers is set out in writing"], ["2014-treasury-dec-Russia.txt", "' Currently Chairman of the so-called 'Public Chamber of the Luhansk People's Republic"], ["2014-treasury-dec-EU_budget_statement.txt", "7bn to approximately 850m"], ["2014-treasury-dec-government_financial_reporting_manual_201314.txt", "  Non-operating income 11"], ["2014-treasury-dec-Public_Spending_Statistics_July_2014_consolidated_revised.txt", "23 Information on public corporations\u2019 capital expenditure is largely sourced from public corporations by departments who in turn supply the data to the Treasury"], ["2014-treasury-dec-promoters_of_tax_avoidance_schemes_amendment_of_return_to_take_account_of_relevant_judicial_rulings_and_dotas.txt", " Arrangements is widely defined to include agreements, schemes, arrangements and understanding, whether or not they are legally enforceable"], ["2014-treasury-dec-IUK_Routemap_Case_Study_Thames_Estuary_Phase_1.txt", " Once again we took the key desirable characteristics identified in our capability assessments and built them into the management case, including      Shaping culture established  desire for improvement Knows what they need and can prioritise Able to challenge specialist requirements Able to bridge interfaces between organisations  This is where outputs from the Routemap helped identify challenges yet to be overcome"], ["2014-treasury-dec-FSCS_annual_report_2014_web.txt", " Before that he was Chief Executive of Unum and NatWest Life and Investments"], ["2014-treasury-dec-FRAB__119__09_-_Draft_Code_of_Practice_on_Local_Authority_Accounting_2014-15_with_Annexes.txt", " Termination benefits are payable as a result of either  a  an employer\u2019s decision to terminate an employee\u2019s employment before the normal retirement date, or  b  an employee\u2019s decision to accept voluntary redundancy in exchange for those benefits"], ["2014-treasury-dec-Govt_NC5_and_NS4_Tax_relief_for_theatrical_production_.txt", "  Background to the measure This measure was announced at Autumn Statement 2013"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", "7 billion, payable by Network Rail over the life of the debt issuance programme"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " the client is now defined as the person who is the client for the purposes of section 44 and the deemed employer means the person with whom the individual is treated under section 44 as having an employment, and the duties of which consist of the services,"], ["2014-treasury-dec-spend04_sciencedoc_1_090704.txt", "1  Harnessing innovation in Britain is key to improving the country\u2019s future wealth creation prospects"], ["2014-treasury-dec-banking_reform_impact_assessment_05072014.txt", "  Geographical scope of ringfence  Booking location of transactions used as proxy for ban on RFBs establishing non-EEA branchessubsidiaries no assetsliabilities booked outside EEA permitted in RFBs"], ["2014-treasury-dec-Landfill_tax_-_compliance.txt", "  2  Consultation draft Schedule 1  Landfill tax treatment of fines  SCHEDULE 1  Section 1  LANDFILL TAX TREATMENT OF FINES 1 2  Part 3 of FA 1996 landfill tax is amended as follows"], ["2014-treasury-dec-banking_reform_impact_assessment_05072014.txt", " Note that the cost to GDP social cost is expected to be lower than the private cost to banks this reflects the fact that much of the private cost to banks arises from the withdrawal of the implicit subsidy represented by the perceived implicit government guarantee"], ["2014-treasury-dec-FRAB__120__03_-_Annex_A__ITC_and_WG_Report.txt", " The existence of a legal entity is neither necessary nor sufficient to identify a reporting entity"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", "180 VAT zero rate for adapted motor vehicles for wheelchair users  The government will consult on reform of the VAT zero rate relief on the supply of motor vehicles adapted for the use of wheelchair users, to seek to better target the relief and reduce fraud, and to ensure that users of lower limb prosthetics can benefit from the relief"], ["2014-treasury-dec-Country_and_Regional_Analysis_November_2014_Combined.txt", "4 Religious and other community services 8"], ["2014-treasury-dec-37630_Budget_2014_Web_Accessible.txt", "5  Changes to the starting rate of savings income tax Budget 2014  121  HM Treasury contacts This document can be downloaded from www"], ["2014-treasury-dec-IFRS_9_Financial_Instruments_-_public_sector_application_guidance__Decem....txt", "2  IFRS 9 is to be applied in central government from 2018-19"], ["2014-treasury-dec-Scotland_analysis__Fiscal_policy_and_sustainability.txt", "A shows that Scottish onshore tax revenues per person have been slightly lower than the UK average since devolution in 1998"], ["2014-treasury-dec-44369_Cm_8958_print_ready.txt", "  6 Committee of Public Accounts conclusion Local authorities need better advice on negotiating PFI contracts, particularly on technical aspects such as when to secure finance, and compensation arrangements"], ["2014-treasury-dec-10348-Contingencies_fund.for_web.txt", " As the Accounting Officer, I have taken all the steps that I ought to have taken to make myself aware of any relevant audit information and to establish that the Contingencies Fund\u2019s auditors are aware of that information"], ["2014-treasury-dec-SDPR_Update_September_2014___published_as_Clarifications_.txt", "25  31-Dec-00  16-Jul-01  January - July 2000  0"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", "3 billion of revaluations and impairments"], ["2014-treasury-dec-survivor-benefits-in-occupational-pension-schemes-annex-b.txt", "2bn  2  Deferred members  0"], ["2014-treasury-dec-freedom_and_choice_in_pensions_print_210314.txt", "33 It is important to recognise that the age at which you can take your pension savings under the current rules differs depending how you plan to access them"], ["2014-treasury-dec-main_supply_estimates_2014_2015_print.txt", " Special Health Authorities a full list is provided in the Accounting Officer note Part IIId  this includes administration and programme expenditure i"], ["2014-treasury-dec-PESA_2014_-_print.txt", " It sets out the OBR forecasts for the economy and the public finances, and an assessment of whether the Government is likely to achieve its fiscal mandate and supplementary target Electricity Market Reform Programme Contracts for Difference Plans in 2014-15 include a 28"], ["2014-treasury-dec-44695_Autumn_Statement__Print_ready_.txt", " The A2 Bean and Ebbsfleet Junction improvements will be delivered as part of the Highways Agency programme"], ["2014-treasury-dec-44695_Autumn_Statement__Print_ready_.txt", "2 Environmental levies 3"], ["2014-treasury-dec-PESA_2014_-_print.txt", "  46\u2003\u2003 Public Expenditure Statistical Analyses 2014  Policy changes in 2014-15 and 2015-16 Tables 3"], ["2014-treasury-dec-FRAB__119__08_-_Annex_H_-_2014-15_FReM.txt", "60 The disclosure requirements in respect of PPP arrangements, including PFI contracts, are set out in chapter 5 of this manual"], ["2014-treasury-dec-Notice_Russia_190121.txt", " Nationality Ukrainian Position So-called Minister of Justice of the Luhansk People\u2019s Republic Other Information UK Sanctions List RefRUS0012 Date designated on UK Sanctions List 31122020 UK Statement of ReasonsIn his former capacity as so-called Head of the Luhansk Central Election Commission he was responsible for organising the so-called elections of 2 November 2014 in the Luhansk People\u2019s Republic"], ["2014-treasury-dec-44369_Cm_8958_print_ready.txt", "4 The Government abolished the unnecessary top-down central performance management regime that included the Comprehensive Area Assessment and strengthened local accountability through transparency measures making councils accountable to local people"], ["2014-treasury-dec-PESA_2014_-_print.txt", " The split between capital and current follows the National Accounts definition"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " Paragraph 5 amends section 69 of IHTA 1984, which provides for the rate of tax when property leaves a trust between ten-year anniversaries"], ["2014-treasury-dec-main_supply_estimates_2014_2015_print.txt", " The Budget normally takes place during March or early April each year"], ["2014-treasury-dec-supplementary_estimates_and_new_estimates_2013_14_120214_correction.txt", " Minute dated 23 January 2002 Potential costs incurred if the Sirius IT contract was terminated"], ["2014-treasury-dec-IFRS_9_Financial_Instruments_-_public_sector_application_guidance__Decem....txt", "  IFRS 7 already requires disclosure of the amount of the change in fair value that is attributable to changes in the credit risk of the liability"], ["2014-treasury-dec-main_supply_estimates_2014_2015_print.txt", "  This Estimate covers the provision of pensions and lump sums to retired members and dependants and transfer values for members transferring to other schemes by the Royal Mail Statutory Pension Scheme"], ["2014-treasury-dec-main_supply_estimates_2014_2015_web.txt", " A potential liability arising from the Government's Outline Position 1998, in which the Government set out circumstances in which it would meet compensation payable by local planning authorities in meeting its responsibilities under regulation 63 of the Conservation of Habitats and Species Regulations 2010"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", "47 In return for the guarantee, the Treasury is paid a fee by the project company Figure 13"], ["2014-treasury-dec-FSR_Gov_Cx_June_2014.txt", " The FPC\u2019s role was to manage risks to financial stability"], ["2014-treasury-dec-Diverted_Profits_Tax.txt", "  DETAILS OF THE CLAUSE 2"], ["2014-treasury-dec-37630_Budget_2014_Web_Accessible.txt", " However, prudent fiscal policy to bring debt down from its current high levels will help prepare the UK to deal with these pressures in future, alongside reforms to the State Pension age and public service pensions, and measures to deliver improved productivity in the NHS"], ["2014-treasury-dec-draft_banking_reform_pensions_regulations_july_2014.txt", " Article 67A was substituted by the Pensions Northern Ireland Order 2005 S"], ["2014-treasury-dec-44695_Autumn_Statement__Print_ready_.txt", "118 Landfill Tax compliance work in relation to the lower rate  Following consultation, the government will introduce a loss on ignition testing regime on fines produced from the processing of waste at mechanical treatment plants from 1 April 2015"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " Sub-paragraph 8 adds a reference to new paragraph 12A of Schedule 6 into regulation 34 of the general regulations requiring that those carrying out mineralogical and metallurgical processes submit certificates to their energy supplier"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", "171 This will simplify the tax system for over 1 million savers who will no longer be liable for any tax on their savings"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", "  Paragraph 1 introduces changes to Part 4 Finance Act 1986"], ["2014-treasury-dec-Scotland_analysis__Fiscal_policy_and_sustainability.txt", " Neither is likely to be made substantially better or worse off through negotiations"], ["2014-treasury-dec-OOTLAR_19_March_2014__1_.txt", " A TIIN is available at Annex A"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " PART 3 INTERPRETATION OF SCHEDULE  Meaning of control 12  1 For the purposes of this Schedule, a person P is treated as having control of a company C if P a exercises, b is able to exercise, or c is entitled to acquire, direct or indirect control over C\u2019s affairs"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", "4 below included the portion of the pension liability of the LGPS that was reported in the financial accounts of the individual local authority employers"], ["2014-treasury-dec-IFRS_9_Financial_Instruments_-_public_sector_application_guidance__Decem....txt", "55  The IAS 39 cash flow, fair value and net investment models are retained and largely unchanged under IFRS 9"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", " Details of all loan repayments are included in Note 16 of the Annual Account"], ["2014-treasury-dec-main_supply_estimates_2014_2015_web.txt", " The following individuals are responsible for the expenditure within this Estimate Accounting Officer  Jenny Rowe  Jenny Rowe has personal responsibility for the proper presentation of the department's resource accounts and their transmission to the Comptroller  Auditor General, and is also responsible for the use of public money and stewardship of assets"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_print.txt", " The Money Advice Service is not registered for value added tax VAT because it does not carry out a VAT-able supply as defined by HMRC"], ["2014-treasury-dec-Wales_Bill_Command_Paper_-_English.txt", " it transfers the risk that the NSND tax base in Wales grows at a different rate from the UK average"], ["2014-treasury-dec-Scotland_analysis__Fiscal_policy_and_sustainability.txt", "1 Treasury projections of real GDP per capita in central projections for UK and an independent Scotland 2016-17 prices 45,000  40,000  An independent Scotland UK  35,000  30,000  25,000  2035  2034  2033  2032  2031  2030  2029  2028  2027  2026  2025  2024  2023  2022  2021  2020  2019  2018  2017  2016  20,000  Source HM Treasury"], ["2014-treasury-dec-supplementary_estimates_and_new_estimates_2013_14_120214_correction.txt", " Ministry of Justice will account for this Estimate"], ["2014-treasury-dec-OOTLAR_19_March_2014__1_.txt", " There are not expected to be any disproportionate impacts on protected groups"], ["2014-treasury-dec-budget_2014_data_sources.txt", "ukpublicationsPagesnews2014040"], ["2014-treasury-dec-FRAB__120__07_-_Annex_C_-_FT_ARM_14-15.txt", " Where assets are subject to significant volatility, then annual revaluations may be required"], ["2014-treasury-dec-Notice_Russia_210621.txt", " Non-media enquiries about the implementation of financial sanctions in the UK should be addressed to Office of Financial Sanctions Implementation HM Treasury 1 Horse Guards Road London SW1A 2HQ ofsihmtreasury"], ["2014-treasury-dec-MCD_draft_regulations.txt", "  44  6 For consumer buy-to-let mortgage contracts for which a fixed rate borrowing rate is agreed in relation to the initial period, at the end of which a new borrowing rate is determined and subsequently periodically adjusted according to an agreed indicator or internal reference rate the calculation of the annual percentage rate of charge must be based on the assumption that, at the end of the fixed borrowing rate period, the borrowing rate is the same as at the time of calculation of the APRC, based on the value of the agreed indicator or internal reference rate at that time, but is not less than the fixed borrowing rate"], ["2014-treasury-dec-RRD_draft_for_consultation_-_draft_for_consultation_purposes.txt", " 5D Before determining whether or not Condition 1 is met, the PRA must consult the Bank of England"], ["2014-treasury-dec-supplementary_estimates_and_new_estimates_2013_14_120214_correction.txt", " The MoJ has also responded to a class action grievance on grounds of equal pay"], ["2014-treasury-dec-elps_main_doc_final.txt", "36 Scheme payments by Group scheme trustees to their members as described in paragraph 5"], ["2014-treasury-dec-FSCS_annual_report_2014_print.txt", " FSCS staff are also assisting in many other projects across the local area"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", " These offer the potential to reduce radically the barriers to becoming a new bank"], ["2014-treasury-dec-Payment_systems_regulator_IA.txt", " For example, if the regulator can constrain the ability of the biggest banks to control downstream activities for example in the development of ATM services, this will reduce the potential for the erection and maintenance of barriers to entry and expansion for smaller and challenger banks"], ["2014-treasury-dec-PU1678_final__1_.txt", "3 The Government is of the view that the existing UK bank levy Schedule 19 of the Finance Act 2011 meets these conditions and has previously set out its intention to use the levy to meet the ex ante funding requirements in the BRRD 1"], ["2014-treasury-dec-government_financial_reporting_manual_201314.txt", "  Objective of IFRS 7 9"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_print.txt", " He is Finance Chair for Business in the Community and for the Archbishop\u2019s Council of the Church of England"], ["2014-treasury-dec-131217_Letter_and_annexes_from_Govt_Actuary_to_HMT_2.txt", " I am available at any time to address any questions you may have or to undertake any future analysis"], ["2014-treasury-dec-Treasury_minutes_web.txt", "3 As the programme grows, the department is achieving greater economies, purchaser power, and a larger set of cost data to utilise in benchmarking and identifying key cost drivers and efficiencies"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", " The OBR\u2019s October 2013 Forecast evaluation report\u2019 confirms their previous conclusion that fiscal policy does not look the most obvious explanation for the bulk of the shortfall in growth compared to their 2010 forecast"], ["2014-treasury-dec-Wales_Bill_-_Explanatory_Notes_-_Report_Stage_-_Final_10-6-14.txt", "  Subsection 5 amends section 17 of CRCA 2005 to ensure that an Act, or instrument made under such an Act, of the Assembly may not restrict or prohibit the use of information acquired by HMRC in connection with any of its functions"], ["2014-treasury-dec-Russia.txt", " Associated with Mr Vasyl Nikitin, responsible for the separatist governmental activities of the so called government of the People\u2019s Republic of Luhansk, Gennadiy Nikolaiovych Tsyplakov was active before becoming Prime Minister of the so-called Lugansk People's Republic"], ["2014-treasury-dec-ias_16_guidance_types_of_maintenance_on_the_trunk_roads.txt", " These operations are covered by lump sums, and range from inspections, customer service obligations to grass cutting operations, winter maintenance and bulk lamp changes as examples"], ["2014-treasury-dec-FRAB_121_minutes.txt", " with respect to measurement criteria"], ["2014-treasury-dec-main_supply_estimates_2014_2015_print.txt", "  The Estimate provides for expenditure primarily to meet the costs of the Department's operational, support and logistics services, and providing the equipment capability required by Defence policy Operations in support of government endorsed peacekeeping operations and for Conflict Pools"], ["2014-treasury-dec-supplementary_estimates_and_new_estimates_2013_14_120214_correction.txt", " Joint initiatives in the Criminal Justice System and other legal services"], ["2014-treasury-dec-promoters_of_tax_avoidance_schemes_amendment_of_return_to_take_account_of_relevant_judicial_rulings_and_dotas.txt", " 7 The notice must specify the date from which it takes effect, which may be earlier than the date on which the notice is given"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", "  IAS 24 Related Party Disclosures  The presentational currency will be the same as the functional currency i"], ["2014-treasury-dec-BRRD_impact_assessment_revised.txt", " Costs and Benefits 17"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", "20 I consider it appropriate to exclude those bodies that are not controlled by the government, as this treatment meets with accounting standards"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " Pension rule 5 fixes the maximum rate of a drawdown pension"], ["2014-treasury-dec-Public_Spending_Statistics_methodology.txt", " As part of the Transparency agenda the government now publishes the full details of the COINS database for outturn periods currently 2009-10 to 2013-14 including both annual and monthly data"], ["2014-treasury-dec-141211_basic_accounts_agreement_text.txt", "  Upgrading     The Bank may review its portfolio of Basic Bank Accounts periodically and migrate customers on to a more appropriate Personal Current Account, taking account of   The eligibility criteria for Basic Bank Accounts,    Customers\u2019 financial circumstances, and    The pattern of usage on the account  The Bank will give the Consumer at least two months written notice, explaining why it intends to migrate the account"], ["2014-treasury-dec-44695_Accessible.txt", "8 billion, the level of the OBR\u2019s forecast for welfare spending in that year"], ["2014-treasury-dec-44695_Autumn_Statement__Print_ready_.txt", "211 Off-gas-grid fund  The government will provide 25 million for first-time heating systems in off-gas-grid homes in England"], ["2014-treasury-dec-44695_Accessible.txt", " Tax receipts have not grown as strongly as the economy in recent months"], ["2014-treasury-dec-scotland_analysis_fiscal_policy_and_sustainability_print.txt", "20 For both the UK and an independent Scotland, for each category e"], ["2014-treasury-dec-36048_Cm_8774.txt", " As of the 30 September 2013, there were 1,438 commercial accounts on the Treasury\u2019s register"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", " Defining information needs, computer feasibility studies and making computer hardware evaluations"], ["2014-treasury-dec-131010_Letter_and_annexes_from_HMT_to_Govt_Actuary_2.txt", " The Police Pensions Regulations 1987, insofar as these Regulations apply to members of police forces for Scotland 2"], ["2014-treasury-dec-44695_Autumn_Statement__Print_ready_.txt", "12 Comparison of UK postgraduate and undergraduate employment shares and wage differentials 19962011  0  1996  2001  2006  2011  Postgraduate employment share  Postgraduate wage differential  Undergraduate employment share  Undergraduate wage differential  Source S"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", " The department also took the opportunity to update the technology used to help manage and track fiscal events"], ["2014-treasury-dec-main_supply_estimates_2014_2015_print.txt", " Parliament\u2019s consideration of Estimates is therefore generally concentrated in two periods i April-July for Main Estimates and June-July if there were, exceptionally, any Revised Estimates, including any Estimates Day debates, followed by the Supply and Appropriation Main Estimates Act ii January-February for Supplementary Estimates, the Vote on Account and any associated debates, followed by a Supply and Appropriation Anticipation and Adjustments Act"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", " This note gives details of any LIFT investments held by the entity"], ["2014-treasury-dec-10459.Consolidated_Fund.for_web.txt", " Contributions relate to calendar years and are formula based using factors that are in many cases subject to periodic revision over a number of years as better information becomes available  for example, Gross National Income GNI"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", "  Annual report and accounts 2013-14\u2003\u2003 35  Account name  Accounting Officer  Notes  Consolidated Fund CF Nick Macpherson  The CF was first set up on 1787 and is akin to government\u2019s current account"], ["2014-treasury-dec-OOTLAR_19_March_2014__1_.txt", "58 Venture Capital Trusts VCT scheme changes  As announced in Budget 2013, legislation will be introduced to restrict individuals' entitlement to VCT income tax relief where investments are conditionally linked in any way to a VCT share buy-back, or have been made within 6 months of a disposal of shares in the same VCT"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", "  RESOLUTION 42  FINANCE BILL 2014 CLAUSE 68 SCHEDULE 13  EXPLANATORY NOTE  CLAUSE 68 SCHEDULE 13 PARTNERSHIPS PART 3 ALTERNATIVE INVESTMENT FUND MANAGERS DEFERRED REMUNERATION ETC  SUMMARY 1"], ["2014-treasury-dec-PESA_2014_-_print.txt", " Statement of Comprehensive Net Expenditure SoCNE  this is the statement in departmental resource accounts that shows the current income and expenditure of the department on an accruals basis"], ["2014-treasury-dec-130731_Final_IA_-_SAR_for_PSSs_Signed.txt", " But because the costs of financial crises are so high, the introduction of the SAR only need to reduce the probability of occurrence andor severity of a financial crisis by a small incremental amount in order to deliver a very significant benefit in terms of a reduction in the expected annualised costs of financial crises that are inherent in the do nothing\u2019 scenario"], ["2014-treasury-dec-44695_Accessible.txt", "4bn  Sir  to improve the condition of roads  Henry Royce Institute   Big  data facility at the Hartree Centre   Over  150m for 160 flood defence projects   Energy  The  YORKSHIRE AND THE HUMBER  SCOTLAND  Devolved  responsibilities include rail specification, roads, local transport, water, flood and waste   Broadband  Connection voucher scheme extended Aberdeen, Perth and Edinburgh   Energy  Subsurface Test Centre  Subsurface Test Centre   Smart  motorway on M62 across the Pennines first new trans-Pennine capacity since 1971   Planning  starting to upgrade all remaining A1 in Yorkshire to motorway   Improvements  and A628   1"], ["2014-treasury-dec-44695_Accessible.txt", " The government will also consult on making the election to pay the remittance basis charge apply for a minimum of 3 years, so that non-domiciles are not easily able to arrange their tax affairs so as to only pay the charges occasionally"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_web.txt", " Financial Commitments The Money Advice Service has no other significant financial commitments other than the ones noted in note 18  19"], ["2014-treasury-dec-IFRS_16_Application_Guidance_December_2020.txt", " Disclosures are still required for short-term leases, if material"], ["2014-treasury-dec-Scotland_analysis__Fiscal_policy_and_sustainability.txt", " However, this would not make a material difference to the analysis in this paper"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", " Actuarial gains and losses are accounted for through reserves as required by the FReM"], ["2014-treasury-dec-IFRS_9_Financial_Instruments_-_public_sector_application_guidance__Decem....txt", "21  Where there is a hybrid contract i"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", " The supply received is voted by Parliament and authorised under the Supply and Appropriation Act for the financial year"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " Subsections 8, 9, 10 and 11 explain what happens when a notice given under Chapter 2 is suspended while application is made for a late appeal against a relevant judicial ruling"], ["2014-treasury-dec-Wales_Bill_-_Impact_Assessment_-_Report_Stage_-_Final_10_6_14_pdf.txt", "  Signed by the responsible SELECT SIGNATORY  Date 1  Summary Analysis  Evidence  Policy Option 1  Description Devolving tax and borrowing powers to the National Assembly for Wales"], ["2014-treasury-dec-CAPITAL_GAINS_TAX_NON_RESIDENTS_AND_UK_RESIDENTIAL_PROPERTY.txt", " Amount of gain or loss that is neither ATED-related nor a relevant gain or loss 15  1 The gain or loss on the disposal of land which is neither ATEDrelated nor a relevant gain or loss the balancing gain or loss is computed as follows"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_web.txt", " Robert\u2019s adviser helped him get his debts written off  and also helped him learn how to budget more effectively"], ["2014-treasury-dec-PU1624_final__web_.txt", "20  Public Private Partnerships,  11"], ["2014-treasury-dec-BRRD_impact_assessment_revised.txt", " The potential costs arising from these measures are difficult to estimate and cannot be predicted with any real degree of accuracy"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_web.txt", "3  The tax charge on ordinary activities is  Corporation tax for 201314 is calculated at a rate of 20 of the estimated assessable surplus for the year"], ["2014-treasury-dec-PESA_2014_-_print.txt", " Introduced from 2013-14 to give local authorities the funding needed to discharge their public health responsibilities"], ["2014-treasury-dec-OOTLAR_19_March_2014__1_.txt", " Making SEIS and SEIS CGT reinvestment relief permanent provides more certainty for early stage companies raising equity, and individuals investing in such companies"], ["2014-treasury-dec-37630_Budget_2014_Web_Accessible.txt", " The introduction of the 2,000 Employment Allowance in April 2014 will also support businesses to grow and create jobs, lifting 450,000 employers out of employer National Insurance Contributions NICs altogether"], ["2014-treasury-dec-EU_budget_statement.txt", " Payment expenditure on Heading 5 administration will increase by 3 to 8"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " Clause 172 prevents HMRC officers from committing offences in the course of enforcing these duties under the instructions of the Commissioners"], ["2014-treasury-dec-RELEVANT_HIGH_VALUE_DISPOSALS_GAINS_AND_LOSSES.txt", " 9  1 Paragraph 3 is amended as follows"], ["2014-treasury-dec-44695_Accessible.txt", " First, the importance of great cities linking together, particularly with strong transport connections"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " The second of the conditions is at subsection 7"], ["2014-treasury-dec-44695_Autumn_Statement__Print_ready_.txt", "5 billion, with the government\u2019s stake now below 25, down from 43 in 2008   received in excess of 9"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", " SR 2013 also set out plans for Private Finance 2 and a cap on Annually Managed Expenditure    In conjunction with the Cabinet Office, Treasury initiated a rolling programme of efficiency reviews with all major government departments to help departments live within their future settlements    SR 2013 announced a central government asset sales target of at least 15 billion between 2015 and 2020 and proposed a series of policy changes to support the delivery of this target, including improved levers to drive implementation of agreed asset sales, clearer accountability for asset sales targets and improved incentives for departments    At the June 2013 European Council meeting, Treasury negotiated a satisfactory agreement on the EU Budget Multiannual Financial Framework MFF 2014-20"], ["2014-treasury-dec-FRAB_121_08_2015-16_FReM.txt", " The final draft 2015-16 FReM and the illustrative statements will be presented at the November meeting"], ["2014-treasury-dec-freedom_and_choice_in_pensions_print_210314.txt", "1 The new tax system for retirement incomes, set out in the previous chapter, will offer more choice and greater flexibility for consumers"], ["2014-treasury-dec-FRAB__119__08_-_Annex_I3_-_NDPB_GREEN_2014-15.txt", "3  NDPB GREEN ILLUSTRATIVE ACCOUNTS  Charge to the Statement of Comprehensive Net Expenditure and future commitments  The total amount charged in the Statement of Comprehensive Net Expenditure in respect of off-balance sheet SoFP PFI and other service concession arrangement transactions and the service element of on-balance SoFP sheet PFI and other service concession arrangement transactions was s,000 201W1Y t,000 and the payments to which the NDPB is committed is as follows"], ["2014-treasury-dec-PU1719_HMT_Science_.txt", " To support this, we are establishing a network of Maths Hubs across England backed by 11 million of funding"], ["2014-treasury-dec-45502_Cm_8988_Print.txt", "1 Departments have used different methods to report cash flow to their boards and some departments are still working to improve their lines of reporting"], ["2014-treasury-dec-Russia.txt", "ru Email addressofficegpsm"], ["2014-treasury-dec-PESA_2014_-_print.txt", " Both the receipt from the EU and the spending funded by the EU are included in departments\u2019 DEL budgets"], ["2014-treasury-dec-FSCS_annual_report_2014_print.txt", " In September and December 2013, FSCS made payments out of recoveries to the majority of claimants entitled to receive them"], ["2014-treasury-dec-Modernising_the_taxation_of_corporate_debt_and_derivative_contracts.txt", "  40  45  40  Consultation draft Schedule 1  Loan relationships and derivative contracts Part 5  Commencement and transitional provisions  108 1 If paragraph 107 applies in relation to a derivative contract of a company, then for each relevant accounting period a credit or debit of an amount equal to the transitional adjustment for the period must be brought into account for the purposes of Part 7 of CTA 2009 in the same way as a credit or debit which is brought into account in determining the company\u2019s profit or loss for the period in accordance with generally accepted accounting practice"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " 2 In subsection 2, after this Part insert in respect of the matters mentioned in section 306A1"], ["2014-treasury-dec-INHERITANCE_TAX_INTEREST.txt", "  2  In Schedule 53 to FA 2009 special provision late payment interest start date a in paragraph 7 inheritance tax payable by instalments for subparagraph 7 substitute  b  7 A company falls within this sub-paragraph if a its business is carried on in the United Kingdom and is i wholly that of a market maker, or ii that of a discount house, or b it is of a description set out in regulations under section 1075 of FA 1986"], ["2014-treasury-dec-45502_Cm_8988_Print.txt", " Two of the contracts are for power plants converted from burning coal to biomass, five are for offshore wind farms and one is for a purpose built biomass plant providing heat as well as power"], ["2014-treasury-dec-PU1624_final__web_.txt", "21  Devolved Administrations,  9"], ["2014-treasury-dec-Govt_NC4_and_NS3_Cooperative_societies.txt", "  Detailed proposal Operative date These amendments will have effect on and after 1 August 2014"], ["2014-treasury-dec-130731_Final_IA_-_SAR_for_PSSs_Signed.txt", " In particular, systemic banks, when they ran into trouble, could not be allowed to fail in a disorderly manner because of the damage that would have been done to the financial system and the wider economy"], ["2014-treasury-dec-39796_Cm_8847_Print_Ready.txt", " No decisions have been made about the national tariff arrangements for 2015-16, and NHS England is conscious of the need for early engagement with the service to inform decisions on reimbursement arrangements for maternity care"], ["2014-treasury-dec-Pension_Liberation_Policy_Pack__v2_0.txt", " New section 272A7 to 11 prescribe which tax charges that P does not assume liability for paying, which P otherwise would assume liability for by virtue of being either the scheme administrator, a trustee or a person who controlled the management of the pension scheme"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " New Section 356J explains how references in new Chapter 8 to authorisation of development drilling and extraction sites are to be interpreted"], ["2014-treasury-dec-IUK_Routemap_Case_Study_Crossrail.txt", "  \u00a0  \u00a0This  \u00a0case  \u00a0study  \u00a0looks  \u00a0retrospectively  \u00a0at  \u00a0whether  \u00a0 the  \u00a0key  \u00a0decision-making  \u00a0on  \u00a0capability  \u00a0and  \u00a0capacity,  \u00a0that  \u00a0enabled  \u00a0Crossrail  \u00a0to  \u00a0 achieve  \u00a0increased  \u00a0efficiency  \u00a0and  \u00a0effectiveness,  \u00a0is  \u00a0reflected  \u00a0in  \u00a0the  \u00a0Routemap"], ["2014-treasury-dec-OOTLAR_19_March_2014__1_.txt", "  It is estimated that accelerated payment notices relating to existing avoidance cases currently under dispute will be issued to around 10,000 corporates for 2"], ["2014-treasury-dec-PESA_2014_-_print.txt", "  The financing of local government expenditure 7"], ["2014-treasury-dec-PU1624_final__web_.txt", "5  Supported Capital Expenditure Revenue,  10"], ["2014-treasury-dec-OLD_complete_v3.txt", " There has been no provision to refund VAT to non-departmental public bodies sharing services with their parent department or between themselves"], ["2014-treasury-dec-PU1678_final__1_.txt", " Point diii of Article 324 is an injection of own funds or purchase of capital instruments at prices and on terms that do not confer an advantage upon the institution"], ["2014-treasury-dec-PESA_2014_-_print.txt", "1 A number of tables in this publication present analyses by department"], ["2014-treasury-dec-survivor-benefits-in-occupational-pension-schemes-annex-c.txt", " It has been prepared on the understanding that it will be published in full"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", "5 per cent if the payment is made by direct debit"], ["2014-treasury-dec-FRAB__119__08_-_Annex_G4_-_MAGENTA_PENSION_SCHEME_2013-14.txt", "  MAGENTA PENSION SCHEME ILLUSTRATIVE PENSION SCHEME STATEMENT  Reconciliation of Net Resource Outturn to Net Cash Requirement  SoPS Note Resource Outturn  2"], ["2014-treasury-dec-DISCLOSURE_OF_TAX_AVOIDANCE_SCHEMES.txt", "ukgovernmentcollectionstax-information-and-impact-notes-tiins It remains an accurate summary of the impacts that apply to this instrument"], ["2014-treasury-dec-Lump_sums_provided_under_armed_forces_early_departure_scheme.txt", "  The measure ensures that Armed Forces personnel continue to receive the benefits in question free of tax"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " In particular, certain terms of the option must be stated at the time the option is granted"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_web.txt", " We have resources to help parents prepare for the birth of a child and  because we know habits are formed young  teach their children about money from an early age"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_web.txt", " Governance framework of the Money Advice Service 3"], ["2014-treasury-dec-AS2014_policy_costings_final.txt", "  Costing There is no static cost to this measure"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " Clause 267 introduces Schedule 31 which contains provisions about the penalties for this Part"], ["2014-treasury-dec-Public_Spending_Statistics_July_2014_consolidated_revised.txt", " Public order and safety 4"], ["2014-treasury-dec-main_supply_estimates_2014_2015_print.txt", " These include the Speaker of the House of Commons, the Comptroller and Auditor General, United Kingdom members of the European Parliament and the judiciary"], ["2014-treasury-dec-main_supply_estimates_2014_2015_print.txt", " Funding for the administration and operating costs of the Department, payments towards the expenses of the Office of Manpower Economics and grants to Other Government Departments"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", "100 The provision for nuclear decommissioning was 69"], ["2014-treasury-dec-45502_Cm_8988_Accessible.txt", " Academies have financial independence, including in respect of their banking arrangements, and do not have to open GBS accounts"], ["2014-treasury-dec-IFRS_9_Financial_Instruments_-_public_sector_application_guidance__Decem....txt", "  The new impairment model is intended to address criticism of the impairment model used during the financial crisis, specifically, that it allowed reporting entities to delay recognition of asset impairments"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_print.txt", " Through this work we have developed our relationship with the Welsh Local Government Association, working closely with the councillors and officials leading on implementing welfare reform in local authorities across Wales"], ["2014-treasury-dec-37630_Budget_2014_Web_Accessible.txt", " Drawdown of pension income under the new, more flexible arrangements will be taxed at marginal income tax rates rather than the current rate of 55 for full withdrawals"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", "indd 70  18032014 2248  Corporate Taxes Corporation tax 2"], ["2014-treasury-dec-FSCS_annual_report_2014_web.txt", " Many complaints we received also related to issues involved with the handling of increasingly complex claims, as outlined above"], ["2014-treasury-dec-supplementary_estimates_and_new_estimates_2013_14_120214_correction.txt", " Expenditure also covers administration costs and associated non cash items, for the Department, its Executive Agencies and ALBs, and for administration of the Teachers' Pension Scheme"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", " The Audit Committee challenged and approved the Internal Audit work programme throughout the year and followed up on management action to address audit recommendations"], ["2014-treasury-dec-Wales_Bill_Command_Paper_-_English.txt", " If the UK Government intends to introduce a new tax that has a degree of alignment with areas of devolved responsibility, it will consult with the Welsh Government about the scope for that tax to be devolved"], ["2014-treasury-dec-10460-001_National_Loans_Fund_Account.for_web.txt", " Under current policy, changes in the RTP lead to adjustments in the composition of other Reserve Assets held in the EEA in order to keep the portfolio composition of the Reserves in line with plan"], ["2014-treasury-dec-FRAB__119__08_-_Annex_H_-_2014-15_FReM.txt", " 3 Reporting entities should give the name of the parent department if any, a note on the main entities within government with which the entity has had dealings no information needs to be given about these transactions, and details of material transactions between the entity and individuals who are regarded as related parties"], ["2014-treasury-dec-South_Sudan__1_.txt", "a 1 KUOL, Santino , Deng 2 WUOL, Santino, Deng Position Commander of the third Infantry Division of the Sudan People's Liberation Army"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", "80  The indexed loan to value LTV\u2019 of residential mortgage balances, weighted by loan balance, falls into the following ranges  To 50 loan to value 50 to 75 loan to value  As at 31 March 2014  As at 31 March 2013  As at 31 Dec 2012        7"], ["2014-treasury-dec-FSCS_annual_report_2014_web.txt", " Overview As the Chief Executive outlines, FSCS has chosen to prepare the Directors\u2019 Report and Accounts in accordance with the International Financial Reporting Standards IFRS to enhance transparency and the quality of the information"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " Subsection 4 amends section 200 of CTA 2010, which sets out the conditions for a company to be regarded as wholly owned by a charity, by inserting new subsection 4A which makes provision for CASCs with ordinary share capital"], ["2014-treasury-dec-PESA_2014_-_print.txt", " It now appears within Revenue Support Grant"], ["2014-treasury-dec-UK_Sovereign_Sukuk_PLC_Offering_Circular.txt", " Persons into whose possession this Offering Circular comes are required by the Trustee, DCLG, HMT and the Joint Lead Managers to inform themselves about and to observe any such restrictions"], ["2014-treasury-dec-Dual_Contracts_pack.txt", "  2  C is the total amount of credit which would be allowed under section 182 of TIOPA 2010 double taxation relief by way of credit against income tax in respect of all the employment income falling within section 24A4a to d were none of that income to be, as relevant a chargeable overseas earnings, b foreign, c chargeable foreign securities income, or d income to which section 554Z92 applies"], ["2014-treasury-dec-Payment_systems_regulator_IA.txt", " The payment systems are a shared resource, so no single bank gains an advantage over the others from investing in the systems to develop them"], ["2014-treasury-dec-FRAB__119__08_-_Annex_I5_-_DEPARTMENT_PURPLE_2014-15.txt", "5  Provisions  Provisions are recognised when Department Purple has a present legal or constructive obligation as a result of a past event, it is probable that Department Purple will be required to settle that obligation and an amount has been reliably estimated"], ["2014-treasury-dec-Russia.txt", " Name 6 KAPRANOVA 1 ANASTASIYA 2 NIKOLAYEVNA 3 na 4 na 5 na"], ["2014-treasury-dec-PU1719_HMT_Science_.txt", "  3  Robotics and autonomous systems There are particular challenges in collecting data from a range of sources in designing robots and other autonomous systems"], ["2014-treasury-dec-PESA_2014_-_print.txt", " Public sector net investment is given by deducting depreciation from gross capital expenditure"], ["2014-treasury-dec-Public_Service_Pensions_Valuations_and_Employer_Cost_Cap_Directions_2014_archived_version.txt", " 2 The relevant old scheme in respect of each group of persons listed in the first column of the table in Schedule 3 is the corresponding existing scheme or schemes set out in the second column of that table"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " New subsection 153B4 applies paragraphs 102, 12, 15 and 16 of Schedule 36 FA2008 power of inspection for the purposes of this section"], ["2014-treasury-dec-Deficit_paper_update.txt", " Where necessary HM Treasury has converted published information to present each forecast in all three ways"], ["2014-treasury-dec-OOTLAR_19_March_2014__1_.txt", "70 Removal of extended time limit restriction for EU cases  As announced on 28 February 2014, legislation will be introduced in Finance Bill 2014 to modify the limitation period for recovery of direct tax to accord with the Supreme Court ruling in the Franked Investment Income Group Litigation"], ["2014-treasury-dec-FSCS_annual_report_2014_print.txt", "  03072014 1436  60 FSCS Annual Report and Accounts 201314    Our approach is determined by the facts of each case  Bradford  Bingley BBData\u2019  Data taken from 5 Year Trendsplc Chart Legal action against recoveries Icelandic Depositors\u2019 and windingsetup down of business Investors\u2019 Guarantee Fund TheGraph asBB\u2019s 90x130mm continues, with UK Asset Resolution FSCS, together with the relevant aligned to page grid overseeing the procedure on Dutch Authorities, has filed a claim and set in nonprinting guidebox against the Icelandic Depositors\u2019 and behalf of HM Treasury"], ["2014-treasury-dec-10459.Consolidated_Fund.for_web.txt", " The UK\u2019s estimated share of the residual contingent liability is 2,593 million 2012-13 2,627 million"], ["2014-treasury-dec-elps_main_doc_final.txt", " A data tracing service will be used to check and verify these details"], ["2014-treasury-dec-39796_Cm_8847_Print_Ready.txt", " This publication includes revisions to the Twenty Eighth and Thirty Second reports"], ["2014-treasury-dec-CAPITAL_GAINS_TAX_NON_RESIDENTS_AND_UK_RESIDENTIAL_PROPERTY.txt", " 9 In this paragraph building includes a part of a building conveyance includes any instrument and conveyed is to be construed accordingly development consent has the same meaning as in paragraph 6 planning permission has the same meaning as in paragraph 6 relevant ownership period has the meaning given by paragraph 14"], ["2014-treasury-dec-FRAB__119__09_-_Draft_Code_of_Practice_on_Local_Authority_Accounting_2014-15_with_Annexes.txt", " There is no IPSAS relating to business combinations"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", "  IFRIC 1 prescribes the accounting for changes in the measurement of an existing decommissioning, restoration and similar liability that result from changes in the estimated timing or amount of the outflow of resources, or a change in the discount rate"], ["2014-treasury-dec-37630_Budget_2014_Web_Accessible.txt", " The scheme will begin in 2016-17, subject to state aid clearance"], ["2014-treasury-dec-ias_16_guidance_types_of_maintenance_on_the_trunk_roads.txt", " This note does not cover the work that is done to design and build larger over 5M improvement schemes"], ["2014-treasury-dec-EU_finances_2014_final.txt", "4 Fraud covers intentional acts or omissions, in respect of both expenditure and revenue, which involve the use or presentation of false, incorrect or incomplete statements or documents, or specific non-disclosure of information, or misapplication of funds or benefits"], ["2014-treasury-dec-FRAB__119__06_-_Discount_rates.txt", " This is primarily due to a sharp increase in RPI expectations in the first quarter of 2013 as a result of the ONS RPI consultation decision which led to a 50bps increase in inflation expectations overnight"], ["2014-treasury-dec-OLD_complete_v3.txt", " This will apply, where appropriate, to instalment payments made on or after the date of announcement"], ["2014-treasury-dec-frem_accounting_for_business_combinations_under_common_control_guidance.txt", " Restatement of comparative information - Where comparative restatement is required under merger accounting, this should be done in accordance with IAS 1 as interpreted by the FReM"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_print.txt", "  Strategic and Directors\u2019 Report  Performance against budget Net costs before capital expenditure for the year ended 31 March 2014 were 78"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", "  65  50  DWP expenditure tables, Autumn Statement 2013"], ["2014-treasury-dec-44695_Accessible.txt", "222 The government has now decided to go further"], ["2014-treasury-dec-44695_Accessible.txt", " The government will increase the rate of the above the line\u2019 credit from 10 to 11 and will increase the rate of the SME scheme from 225 to 230, from 1 April 2015"], ["2014-treasury-dec-37630_Budget_2014_Web_Accessible.txt", "67 Budget 2014 reaffirms the government\u2019s continued willingness to take tough decisions to get the public finances onto a sustainable footing and announces that TME will be reduced by around a further 2 billion each year from 2016-17 to take account of   permanent reductions to spending as a result of Autumn Statement measures to reduce spending in 2015-16   action to ensure that employers are meeting the cost of public service pension schemes, which will result in a permanent reduction to Annually Managed Expenditure AME of 725 million in 2015-16, rising to around 1 billion a year from 2016-17 onwards  24  Budget 2014  Efficiency and reform 1"], ["2014-treasury-dec-Depositor_preference_SI_30-6-14.txt", " 3 In the italic heading before paragraph 15C, for Category 7 substitute Categories 7 and 8"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", " a description of additional benefits that will become receivable by the individual in the event that they retire early, and, separate disclosures where the individual is a member of more than one scheme  45  Department of Health  Draft NHS Manual for Accounts 2014-15  Payments for loss of office 2"], ["2014-treasury-dec-FRAB__120__03_-_Annex_A__ITC_and_WG_Report.txt", " relating to an authority\u2019s duties describes the four criteria for eligibility that must be 15 met before the school is defined as being eligible for intervention by the authority"], ["2014-treasury-dec-cluster_area_allowance_consultation.txt", " Question 7 Do you agree with the proposed definition of a cluster If not, please provide evidence to support your case"], ["2014-treasury-dec-main_supply_estimates_2014_2015_web.txt", "  574  The Department has made a commitment to fund pension deficits on certain Arms Length Bodies"], ["2014-treasury-dec-Country_and_Regional_Analysis_November_2014_Combined.txt", " It is neither considered practical nor cost-effective to collect local government spending data on the basis of who benefits\u2019"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " This clause amends existing legislation for the procedure for recovery of penalties under Section 100 Taxes Management Act 1970 TMA 1970"], ["2014-treasury-dec-44369_Cm_8958_print_ready.txt", " The first phase of this work is nearing completion and includes delivery of a Highways Maintenance Wider Impacts model that can be used by local bodies to produce evidence of the wider economic impact of a maintenance strategy, including planned preventative maintenance"], ["2014-treasury-dec-Landfill_tax_-_compliance.txt", " The tax currently applies to waste disposed of at permitted landfill sites across the UK but from April 2015 it will no longer apply in Scotland"], ["2014-treasury-dec-37630_Budget_2014_Web_Accessible.txt", " Over the same period the services sector grew from 69 of the economy to 77"], ["2014-treasury-dec-Greater_Manchester_Agreement_i.txt", " Greater Manchester will be rewarded for demonstrating through independent assessments that the economic benefits and impacts made under the scheme have been delivered"], ["2014-treasury-dec-39796_Cm_8847_Print_Ready.txt", " However, only the Department for Education has replied"], ["2014-treasury-dec-Van_benefit_charge.txt", "  1  Consultation draft  1  Zero-emission vans 1  ITEPA 2003 is amended as follows"], ["2014-treasury-dec-Modernising_the_taxation_of_corporate_debt_and_derivative_contracts.txt", "  Part 4 makes a number of consequential changes to CTA 2009 and to FA 2009  Part 5 Commencement and transitional provisions  80"], ["2014-treasury-dec-main_supply_estimates_2014_2015_print.txt", " Smart-ticketing and related technology"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", "2 in the 3 months to December 2013, the lowest rate for nearly 5 years"], ["2014-treasury-dec-FSCS_annual_report_2014_web.txt", " At times this can be complicated by the esoteric nature of many of the investments placed in SIPPs"], ["2014-treasury-dec-money_laundering_1_.txt", " The second obligation to make STRs is that the Drug Trafficking Act and the Terrorism Act contain offences of failure to report"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", " My audit approach is risk based, informed by my understanding of HM Treasury\u2019s activities and my assessment of the risks associated with the financial statements"], ["2014-treasury-dec-FRAB__119__05_-_European_Public_Sector_Accounting_Standards.txt", " This body would be independently chaired and the members of the Board would also be independents, selected from public sector accounting standard setting experts"], ["2014-treasury-dec-avoidance_discussion_paper_with_covers_final.txt", " In 2013-14 the amount of charitable rate relief given in England was 1"], ["2014-treasury-dec-Deeside_6__part1__Enhanced_Capital_Allowances_Area_1250scale.txt", " 10017916  Deeside 6 Enhanced Capital Allowances Area  "], ["2014-treasury-dec-draft_banking_reform_pensions_regulations_july_2014.txt", "  3  6 Where one or more of the trustees or managers of an existing pension scheme unreasonably refuse to resolve to modify the scheme, or one or more of the employers in relation to that scheme unreasonably refuse to consent to the modification of the scheme in accordance with this regulation, the ring-fenced body may apply to the court for an order under regulation 64"], ["2014-treasury-dec-government_financial_reporting_manual_201314.txt", " Where there is no value in use, the asset should be valued using depreciated replacement cost"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_print.txt", " During the year Money Advice and Debt Advice received the majority of their funding in the first 6 months of the year"], ["2014-treasury-dec-VAT_-_power_to_provide_for_refunds_to_certain_persons.txt", "  2  If and to the extent that the Treasury so direct, the Commissioners shall, on a claim made by the specified person at such time and in such form and manner as the Commissioners may determine, refund to the person the amount of the VAT so chargeable"], ["2014-treasury-dec-Wales_Bill_-_Explanatory_Notes_-_Report_Stage_-_Welsh_Language_Version_10_6_14_pdf.txt", "  Mae'r costau uniongyrchol i Lywodraeth y DU yn sgl darpariaethau'r Bil yn fach iawn"], ["2014-treasury-dec-EEA_Accounts_2013-14_-_web.txt", " Forward looking cash flow forecasts are used to predict likely demand for cash in the EEA"], ["2014-treasury-dec-36048_Cm_8774.txt", "  Resources    NAO report Progress in the Thameslink Programme - Session 2013-14 HC 227 PAC report Progress in the Thameslink Programme - Session 2013-14 HC 296  Government response to the Committee 2 Committee of Public Accounts recommendation The department should develop a long term investment strategy for transport projects built on a strong evidence base, including better passenger travel data and more reliable forecasts"], ["2014-treasury-dec-main_supply_estimates_2014_2015_web.txt", " Contractorisation of AWE Indemnity to AWE Management Ltd in respect of non-nuclear risks covering employer's liability, property damage and business interruption, public and product liability"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_web.txt", "9  Charge for year  141"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", "26 The Bank of England launched the Funding for Lending Scheme FLS in July 2012"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_print.txt", "2 million people  20 of the UK adult population"], ["2014-treasury-dec-elps_main_doc_final.txt", " Further detail of the Scheme is set out in the main body of the document Chapters 3 to 12 and in the technical annex Annex A"], ["2014-treasury-dec-FRAB__119__08_-_Annex_H_-_2014-15_FReM.txt", "1213 the management commentary paragraph 5"], ["2014-treasury-dec-freedom_and_choice_in_pensions_web_210314.txt", " Currently, this flow is estimated to be around 11 billion per year on average and provided firms invest their new business premiums in the same way as the stock, around 60 of flows is estimated to be invested in non-government fixed interest securities mainly UK and non-UK corporate bonds"], ["2014-treasury-dec-FSCS_annual_report_2014_print.txt", "  We do not compensate purely for a projected shortfall in performance"], ["2014-treasury-dec-PU1678_final__1_.txt", "15 Article 593 of the BRRD sets out the circumstances in which resolution authorities must exercise the write down or conversion power"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", " Not all bodies have a March year-end, e"], ["2014-treasury-dec-36048_Cm_8774.txt", "01  Culture DCMS  22  10"], ["2014-treasury-dec-government_financial_reporting_manual_201314.txt", " Chapter 5, Page 15  Issue 2  FINANCIAL REPORTING MANUAL 2013-14  FORM AND CONTENT OF ANNUAL REPORT AND ACCOUNTS  Interpretations of IAS 10 for the public sector context 5"], ["2014-treasury-dec-Indicative_Exit_Payment_Regulations__for_publication__UPDATED_22_02_16.txt", "  PART 1 General Citation, commencement, extent and interpretation 1"], ["2014-treasury-dec-OLD_complete_v3.txt", " However, whilst the tobacco manufacturers comply with their quota limits in the last few years they have cleared a significant amount of product in March, ensuring that as much stock as possible is cleared at the lower, pre-Budget rate of duty"], ["2014-treasury-dec-PESA_2014_-_print.txt", " Departments may carry forward some unspent DEL from one year to the next with the agreement of Treasury under the system of Budget Exchange"], ["2014-treasury-dec-banking_reform_impact_assessment_05072014.txt", "  BENEFITS m  Total Transition Constant Price  Years  Average Annual  Total Benefit  excl"], ["2014-treasury-dec-supplementary_estimates_and_new_estimates_2013_14_120214_correction.txt", "  Annually Managed Expenditure Expenditure arising from Revenue and capital expenditure for hospital financing under credit guarantee finance"], ["2014-treasury-dec-PU1738_print_CMYK.txt", "  European Parliament decision on Discharge 4"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " The Schedule  526  addresses the issue by imposing a further penalty for an offshore asset move from a specified territory to a non-specified territory"], ["2014-treasury-dec-44695_Autumn_Statement__Print_ready_.txt", "  Autumn Statement 2014  4469501Chapter1 Complete"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " d Section 24B2A was inserted by section  of the Finance Act 2015 c"], ["2014-treasury-dec-PU1719_HMT_Science_.txt", " Sharing results and ideas is easier than it has ever been"], ["2014-treasury-dec-freedom_and_choice_in_pensions_web_210314.txt", "  The support provided by the State 2"], ["2014-treasury-dec-scotland_analysis_fiscal_policy_and_sustainability_print.txt", " In contrast, the OBR forecasts UK debt to be falling from 2016-17 and the UK to be in budget surplus by 2018-19"], ["2014-treasury-dec-Wales_Bill_-_Explanatory_Notes_-_Report_Stage_-_Welsh_Language_Version_10_6_14_pdf.txt", " RHAN 4 CYFFREDINOL Cymal 25 Gorchmynion  217"], ["2014-treasury-dec-37630_Budget_2014_Web_Accessible.txt", "org accessed 11032014 Blanchard, O"], ["2014-treasury-dec-Avoidance_schemes_involving_the_transfer_of_corporate_profits.txt", " Section 1305A2 provides that for the purposes of corporation tax the profits of company A are to be calculated as though no profit transfer had occurred"], ["2014-treasury-dec-supplementary_estimates_and_new_estimates_2013_14_120214_correction.txt", " This will be held centrally to enable funds to be allocated to the highest priorities"], ["2014-treasury-dec-Social_investment_tax_relief__SITR__draft_guidance.txt", " You are not employed by, a partner of, a trustee of, or a paid director of the social enterprise at any time during the period from one year before the investment to the third anniversary of the investment"], ["2014-treasury-dec-FRAB__120__07_-_Annex_C_-_FT_ARM_14-15.txt", "  Information subject to audit Contents of the remuneration report information subject to audit 7"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " The determination will apply until the end of 30 June 2015 unless the arrangements change during the period"], ["2014-treasury-dec-spend04_sciencedoc_1_090704.txt", "25 million per year in 2005-06 to over 9 million per year by 2006-07"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_print.txt", "1  Cash and cash equivalents at the start of the year  9,620"], ["2014-treasury-dec-FRAB_121_09__code_of_practice_on_local_authority_accounting.txt", " Surplus Assets ie property, plant and equipment not meeting the definition of held for sale will be measured at fair value in accordance with IFRS 13 as they are not currently being held for their service potential"], ["2014-treasury-dec-44695_Autumn_Statement__Print_ready_.txt", "102 Repeal of the late paid interest rules  As part of the review of the legislation on corporate debt announced at Budget 2013, the government will repeal rules concerning loans made to UK companies by a connected company in a non-qualifying territory"], ["2014-treasury-dec-FRAB__120__Minutes_of_meeting.txt", " Sir Edward Leigh pointed to the example of HMRC\u2019s Mid Year report, which he felt was very good for a lay user, giving a good idea of what the Department was doing"], ["2014-treasury-dec-FRAB__120__02_-_IFRS_13_Fair_Value.txt", " For example, there will be cases where value for money could be improved by using assets differently, by disposing of surplus assets or by using an asset with a lower specification"], ["2014-treasury-dec-OLD_complete_v3.txt", " It is estimated that the reduction in their administrative burdens will be negligible due to the relatively small number of trusts affected per year"], ["2014-treasury-dec-PU1738_print_CMYK.txt", " Smart and Inclusive Growth  62,789  62,160  62,393  65,300  69,127  1a"], ["2014-treasury-dec-37630_Budget_2014_Web_Accessible.txt", " It will also reflect any variances between the gilt sales outturn and plans"], ["2014-treasury-dec-FRAB__119__08_-_Annex_H_-_2014-15_FReM.txt", "5 as their cost of capital rate"], ["2014-treasury-dec-Govt_NC5_and_NS4_Tax_relief_for_theatrical_production_.txt", "  Both the additional deduction and the payable tax credit are calculated on the basis of European Economic Area core expenditure up to a maximum of 80 per cent of the total core expenditure by the qualifying company"], ["2014-treasury-dec-FRAB__119__09_-_Draft_Code_of_Practice_on_Local_Authority_Accounting_2014-15_with_Annexes.txt", "  j  A breakdown of derivative contracts by their main types including futures, options, forward foreign exchange contracts and swaps"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " Section 255E contains special rules which apply when shares to which SI relief is attributable are involved in transactions such as reorganisations of the issuer\u2019s share capital, share-for-share takeovers and company reconstructions"], ["2014-treasury-dec-44695_Accessible.txt", "45 Planning section 106 negotiations  The government will take steps to speed up section 106 negotiations, to reduce delays to the planning process"], ["2014-treasury-dec-PU1632_Sustainability_Reporting_Guidance.txt", "18 The Greening Government commitments waste targets include   a 25 per cent reduction in the total overall volume of waste from 2009-10 levels by 2015    to cut paper use by 10 per cent in 2011-12 and    reuse and recycle redundant ICT equipment"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", " The Treasury does not agree with this view and, as disclosed in Note 1"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", "4 In the International Monetary Fund\u2019s IMF latest World Economic Outlook Update\u2019, GDP growth forecasts for the UK were revised up by more than any other G7 economy in both 2014 and 2015"], ["2014-treasury-dec-CAPITAL_GAINS_TAX_NON_RESIDENTS_AND_UK_RESIDENTIAL_PROPERTY.txt", " 2 The company is treated as if it were a closely-held company if the conditions in sub-paragraph 3 are met"], ["2014-treasury-dec-PU1624_final__web_.txt", " The view in such a situation is that the private sector has lent the public sector cash up front and has an asset on their balance sheet, each month this would unwind to finance the reduction in the unitary charge"], ["2014-treasury-dec-freedom_and_choice_in_pensions_web_210314.txt", " The remaining 27,500 would then be taxed at 20"], ["2014-treasury-dec-Alcohol_duty_-_registration_of_alcohol_wholesalers.txt", " 4 In respect of an application under paragraph 1b or 1c, a body corporate is to be treated as not being a member of the group only a if the application is accepted by the Commissioners and b from a date notified by the Commissioners to the representative member and any body corporate which is the subject of the application"], ["2014-treasury-dec-PU1624_final__web_.txt", "  4  The body should be self-financing in cash terms"], ["2014-treasury-dec-main_supply_estimates_2014_2015_web.txt", " These indemnities are against personal liability following any legal action against the Fund"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_web.txt", " We entered into the lease on 8 March 2014 for a 10 year period, ending 7 March 2024"], ["2014-treasury-dec-PESA_2014_-_print.txt", " 1 2  22\u2003\u2003 Public Expenditure Statistical Analyses 2014  Table 1"], ["2014-treasury-dec-Avoidance_schemes_involving_the_transfer_of_corporate_profits.txt", " Subsection 2 of Clause X is a commencement provision and provides that the legislation has effect in relation to payments made on or after 19 March 2014"], ["2014-treasury-dec-44695_Autumn_Statement__Print_ready_.txt", "213 Autumn Statement announces further action to tackle this avoidance by increasing the rates of ATED by 50 above inflation"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " Subsection 3 of new section 236N defines the participator fraction\u2019"], ["2014-treasury-dec-PU1616_OTS_employee_benefits_final_report.txt", "57 Related to this issue is the subject of working lunches\u2019 provided on site, where employees carry on working but are provided with sandwiches etc to facilitate that process"], ["2014-treasury-dec-PU1616_OTS_employee_benefits_final_report.txt", " However, employers would argue that the administrative savings for HMRC in having employers pay the tax and NICs bills under PSAs should be rewarded"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", " The OBR forecasts that GDP will return to its pre-crisis peak in the third quarter of 2014"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", "0 billion 2011-12 9"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", " Non-current assets are generally carried at historical cost less accumulated depreciation"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", " Chart 2 Government receipts 2014-15 Other  118 billion Income tax  167 billion Council tax  27 billion Business rates  27 billion  National Insurance  110 billion VAT  111 billion Corporation tax  41 billion  Excise duties  47 billion  Source Office for Budget Responsibility, 2014-15 estimates"], ["2014-treasury-dec-DISCLOSURE_OF_TAX_AVOIDANCE_SCHEMES.txt", " The changes being made will improve the information provided to HMRC and to users of tax avoidance schemes as well as improving compliance with the DOTAS regime more generally"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", "37 Although the value of the derivative and its associated fair value movements are significant and the instrument is volatile, its valuation is based on quoted market prices and cash transactions with few management assumptions and is therefore not subject to significant estimates or judgements"], ["2014-treasury-dec-Trial_of_the_Pyx_Verdict_2014.txt", "22 the standard weight"], ["2014-treasury-dec-scotland_analysis_fiscal_policy_and_sustainability_print.txt", " 1  46 Scotland analysis Fiscal policy and sustainability    The Scottish Government sets out that  212,000 families would be affected by the policy and  A 6 percentage point increase in female labour force participation equates to 104,000 women who do not currently work moving into jobs or job-seeking"], ["2014-treasury-dec-44695_Autumn_Statement__Print_ready_.txt", " On average weekly earnings for young people working full-time are 56 of the overall average, as 9  All OBR forecasts refer to the OBR Economic and fiscal outlook\u2019, December 2014, unless otherwise stated"], ["2014-treasury-dec-FSCS_annual_report_2014_web.txt", " In addition, business-related expenses totalling 11,171 2013 18,388 were reimbursed to the independent non-executive directors"], ["2014-treasury-dec-OOTLAR_19_March_2014__1_.txt", " From 2013-14, small businesses are able to use the simpler income tax cash basis which simplifies the way in which small businesses can calculate their trade profits"], ["2014-treasury-dec-PU1624_final__web_.txt", " Detailed guidance on administration costs and Estimates is available in the Supply Estimates manual see Annex C for link"], ["2014-treasury-dec-main_supply_estimates_2014_2015_web.txt", " Providing support for the UK Council for Child Internet Safety"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", " Equity instruments An 'equity instrument' is any contract that evidences a residual interest in the assets of an entity after deducting all of its liabilities, eg ordinary shares"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " The Government implemented the first tranche of changes to give effect to these recommendations in Schedule 2 Finance Act 2013"], ["2014-treasury-dec-central_african_republic.txt", " For instance, on 21 May 2019, 3R killed 34 unarmed civilians in three villages, summarily executing adult males"], ["2014-treasury-dec-PU1624_final__web_.txt", "html The Cabinet Office publishes a range of material about Non Departmental Public Bodies httpswww"], ["2014-treasury-dec-45502_Cm_8988_Print.txt", " However, DFE\u2019s financial handbook for academies sets out DFE\u2019s accountability framework, including the requirement that an academy trust with a substantial surplus must have a clear plan of how it will be used to benefit their pupils"], ["2014-treasury-dec-PESA_2014_-_print.txt", "  Public Expenditure Statistical Analyses 2014\u2003\u2003 47  Table 3"], ["2014-treasury-dec-elps_annex_final.txt", " These lump sum amounts have been provided by Equitable  60 Life and they are added to the annuity payment data in the policy year following the 2006 policy anniversary"], ["2014-treasury-dec-PSS_April_2014.txt", "OFFICIAL SENSITIVE  Until 9"], ["2014-treasury-dec-main_supply_estimates_2014_2015_print.txt", " The following individuals are responsible for the expenditure within this Estimate Accounting Officer  Sir Bob Kerslake  Executive Agency Accounting Officer Sir Michael Pitt  Planning Inspectorate  In accordance with Chapter 3 of Managing Public Money issued by the Treasury, the following individuals are NDPB Accounting Officer appointments ALBNDPB Accounting Officers Andy Rose Mike Biles Anthony Essien David Rossington Heather Lees Antonio Masella  Homes and Communities Agency The Housing Ombudsman The Leasehold Advisory Service West Northamptonshire Development Corporation Commission for Local Administration in England Valuation Tribunal Service  Sir Bob Kerslake has personal responsibility for the proper presentation of the department's resource accounts and their transmission to the Comptroller  Auditor General, and is also responsible for the use of public money and stewardship of assets"], ["2014-treasury-dec-05._2013-14_NDPB_GREEN.txt", "aa Administration and programme expenditure The Statement of Comprehensive Net Expenditure is analysed between administration and programme income and expenditure"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " The Schedule implements the provisions for the schemes set out in Council Directive 20088EC and a Transposition Note setting out how the Government will transpose into UK law the main elements of this Directive is annexed to these Explanatory Notes"], ["2014-treasury-dec-03._2013-14_DEPARTMENT_YELLOW.txt", " Entities should disclose details of the methods and assumptions used in preparing the sensitivity analyses, the limitations of these methods, and the reasons for any changes in methods and assumptions used in preparing the sensitivity analyses, To provide an indication of the effect of the defined benefit plan on the entity\u2019s future cash flows, entities should disclose a description of any funding arrangements and funding policy that affect future contributions, the expected contributions to the plan for the next annual reporting period, and information about the maturity profile of the defined benefit obligation"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", "  Paragraph 3 makes a consequential amendment to section 63 of FA 1996"], ["2014-treasury-dec-PU1719_HMT_Science_.txt", " Alexander Graham Bell The United Kingdom has a proud history in science and innovation from Turing to ARM, from penicillin to GSK"], ["2014-treasury-dec-Notice_Russia_010221.txt", " The Consolidated List can be found here httpswww"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " Clause 127 defines a Chapter 1 pool bet as one that relates only to horse racing or dog racing, is made by any person at a place in the United Kingdom where bets are taken, is made with a bookmaker by a UK person, or, made with a bookmaker by a non-UK corporate body and the bookmaker knows that a UK person is a potential beneficiary, subject to exclusions and specified exemptions"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_web.txt", "9  Not later than one year      Later than one year and not later than 5 years      Later than 5 years  134"], ["2014-treasury-dec-130731_Final_IA_-_SAR_for_PSSs_Signed.txt", " Given Bacs processes on average over 22 million transactions per day, even a small drop in activity in percentage terms could have a material economic impact"], ["2014-treasury-dec-PESA_2014_-_print.txt", " They are given with the objective of influencing their levels of production, their prices, or other factors"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", "  192  FINANCE BILL 2015  17"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", " The Deputy Director for Government Financial Reporting is responsible on a day-to-day basis for managing risk and for ensuring that the activities necessary for the production of the accounts are properly planned, resourced and performed"], ["2014-treasury-dec-PN_January_2014_II.txt", " 5 Net present value of foreign currency forwards, interest rate and cross currency swaps excl"], ["2014-treasury-dec-FRAB_121_06_review_of_the_IASB_conceptual_framework.txt", "  Assets  An asset of an entity is a present economic resource controlled by the entity as a result of past events"], ["2014-treasury-dec-44695_Autumn_Statement__Print_ready_.txt", "140 The government will also consult on options for streamlining the process for selling on shared ownership properties, and will work with housing associations, lenders and the regulator to identify and lift barriers to extending shared ownership"], ["2014-treasury-dec-OOTLAR_19_March_2014__1_.txt", "22 Tobacco controls and revenue protection  The Government will consult on a range of measures to strengthen our response to tobacco smuggling and improve anti-forestalling controls"], ["2014-treasury-dec-AS2014_policy_costings_final.txt", " Assumptions about local authorities\u2019 performance include the recoveries that would have occurred in the baseline, as well as underpayments which occur in HB awards"], ["2014-treasury-dec-44695_Accessible.txt", "4 million working-age individuals out of Income Tax in this Parliament"], ["2014-treasury-dec-main_supply_estimates_2014_2015_print.txt", " This Estimate provides for expenditure by Defra, its Executive Agencies, its Non-Departmental Public Bodies  NDPBs and the Forestry Commission in England including Forest Enterprise England and its Great Britain wide functions including the Executive Agency Forest Research"], ["2014-treasury-dec-FRAB__119__05_-_EPSAS_governance_consultation_paper.txt", " EPSAS Governance Advisory Board EPSAS GAB As mentioned above, the process of developing EPSAS will be overseen by the Commission, the European Parliament and the Council"], ["2014-treasury-dec-26Nov2014_-_JK_to_GA_-_Amending_Directions_Redacted.txt", " 3 In the fourteenth row of the table in Schedule 3 Members of the armed forces, in the entry in the second column, for 10"], ["2014-treasury-dec-DISCLOSURE_OF_TAX_AVOIDANCE_SCHEMES.txt", " Paragraph 16 introduces a new section 316B into FA 2004"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", "  Subsections 2 to 6 of this clause contain commencement provisions"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", " This has also been compounded by the earnings threshold for repayment not being adjusted to reflect slow earnings growth as a result of the recession and the 30 year limit which increases the risk of non-payment"], ["2014-treasury-dec-main_supply_estimates_2014_2015_print.txt", " In accordance with Managing Public Money requirements, the relationship between the Principal Accounting Officer and Additional Accounting Officers, and with their Ministers, together with their respective responsibilities, is set out in writing"], ["2014-treasury-dec-FRAB__119__08_-_Annex_I4_-_MAGENTA_PENSION_SCHEME_2014-15.txt", "2 Comparison with IFRS-based accounts Many transactions are treated in the same way in National Accounts and IFRS-based accounts, but there are a number of differences as detailed below"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", " The audit qualifications apply to limited areas of the accounts and partly reflect differences in policy view between HM Treasury and the National Audit Office NAO, and do not in my view diminish the fundamental value and usefulness of these accounts"], ["2014-treasury-dec-Further_Devolution_to_Greater_Manchester_Combined_Authority_FINAL.txt", " The government will enable Greater Manchester to bring together funding from the following budget lines into a single pot a"], ["2014-treasury-dec-44695_Autumn_Statement__Print_ready_.txt", " Autumn Statement extends the neutral fiscal assumption to 2019-20, with TME held flat in real terms for a further year"], ["2014-treasury-dec-Partnerships_Mixed_membership_partnerships__Alternative_investment_fund_managers__Transfer_of_assets___income_Streams_through_partnerships.txt", " They set up FOR LLP, which is a UK LLP whose members are PQR LLP and those individual members of PQR LLP involved in the project, a mixture of individuals resident in the UK and in the country where the firm operates"], ["2014-treasury-dec-Partnerships_Mixed_membership_partnerships__Alternative_investment_fund_managers__Transfer_of_assets___income_Streams_through_partnerships.txt", " The appropriate notional profit is made up of two elements   the appropriate notional return on capital and    the appropriate notional consideration for services"], ["2014-treasury-dec-government_financial_reporting_manual_201314.txt", " This is because reliable information is not available to the seller to support such measurement"], ["2014-treasury-dec-FRAB__119__08_-_Annex_H_-_2014-15_FReM.txt", " Amounts collected by the department as agent of the Consolidated Fund should not be included, but should be accounted for in a separate Trust Statement if material see Chapter 813"], ["2014-treasury-dec-PSS_April_2014.txt", "6  Profit or loss - sale of company securities Profit or loss - sale of other assets capital in National Accounts Green Investment Bank EU funded expenditure Other  -1"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", " Losses that are incurred as a result of events occurring after the reporting date are not recognised"], ["2014-treasury-dec-supplementary_estimates_and_new_estimates_2013_14_120214_correction.txt", " As a result West Sussex Probation Board employees transferred their pension benefits to the East Sussex County Council ESCC Pension Scheme with effect from 31 March 2001"], ["2014-treasury-dec-PU1624_final__web_.txt", "11 Self-financed borrowing by Local Authorities under the prudential borrowing regime that is not supported by Central Government does not score in departmental budgets"], ["2014-treasury-dec-survivor-benefits-in-occupational-pension-schemes-annex-b.txt", " We have therefore assumed that   Proportion of membership in opposite sex marriages is the same as the scheme proportion married valuation assumption  Analysis of ONS data a summary of this analysis has been provided in Annex 8 would suggest that for pensioners dying in 2012 there will be 1-2 surviving same sex dependants for every 1000 surviving opposite sex dependants and in the long term around 25 surviving same sex dependants for every 1000 surviving opposite sex dependants"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " Subsection 1 of new section 863I applies to the relevant restricted profit\u2019 of a partner in an AIFM firm"], ["2014-treasury-dec-44695_Accessible.txt", " As set out in the OBR\u2019s December 2014 Economic and fiscal outlook\u2019, this reflects modelling changes associated with ongoing reforms to incapacity and disability benefits"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", " This pattern is expected to continue in the coming years"], ["2014-treasury-dec-SDPR_Update_September_2014___published_as_Clarifications_.txt", "00  01-Jul-92  31-Mar-93  10"], ["2014-treasury-dec-Scotland_analysis__Fiscal_policy_and_sustainability.txt", " The Institute of Chartered Accountants ICAS has said that Changes to the tax system which are less complex than those for an independent Scotland are costing around 750 million"], ["2014-treasury-dec-Tobacco_duty_anti-forestalling_restrictions.txt", " HM Revenue  Customs HMRC will publish the Public Notice 150 days before the forestalling controlled period where possible to enable appropriate preparation for business to plan for any supply and demand issues"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", "  7  Subsection 8 applies where a notification has not been received by an officer of Revenue and Customs under section 13 in respect of an accounting period of a company, and b it is reasonable for a designated HMRC officer to believe, in relation to that accounting period, that an amount of diverted profits tax that ought to have been charged under this Part has not been charged"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", " The government will review the CPF trajectory for the 2020s, including whether a continued cap on the CPS rate might be necessary, once the direction of reform of the EU Emissions Trading System is clearer"], ["2014-treasury-dec-44695_Accessible.txt", "1 in the year to September"], ["2014-treasury-dec-Partnerships_Salaried_member_rules.txt", " The only other member of AA LLP is Z Ltd, which is also a partner in AA GP"], ["2014-treasury-dec-37630_Budget_2014_Web_Accessible.txt", " As the economy approaches full capacity, GDP growth returns to around its potential growth rate, and this narrowing of the output gap means that the upward revision to GDP growth is largely cyclical rather than structural"], ["2014-treasury-dec-FRAB__119__08_-_Annex_I1_-_DEPARTMENT_YELLOW_2014-15.txt", " Best practice suggests that the items are presented in descending order of magnitude"], ["2014-treasury-dec-promoters_of_tax_avoidance_schemes_amendment_of_return_to_take_account_of_relevant_judicial_rulings_and_dotas.txt", " 3 If, on the application of HMRC, the relevant court or tribunal considers it necessary for the protection of the revenue, it may direct that sub-paragraph 1 does not apply so far as the stamp duty land tax relates to the counteraction of the asserted advantage, and a give permission to withhold all or part of any payment or repayment, or b require the provision of adequate security before payment or repayment is made"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " See also section 257QG which extends the effect of this provision"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " 5 A debt is an established debt if it results from an assessment or decision or the operation of a statutory provision a against which no appeal lies, or b against which an appeal lies within a period that has expired without an appeal having been brought, or c against which an appeal has been brought and finally determined or withdrawn"], ["2014-treasury-dec-budget_2014_data_sources.txt", "aspxpageGiltsGiltsInIssue  Data Financing for the Official Reserves  Data source, including ONS source code if applicable HM Treasury forecast  Further reference information Policy decision to fund the Official Reserves by 6 billion in 2014-15 is set out in the Debt and reserves management report 2014-15, available at httpswww"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " These conditions include a requirement at subsection 1h that, because of the UK employment or work, an amount of employment income is charged to tax under ITEPA in relation to the chargeable event"], ["2014-treasury-dec-44695_Accessible.txt", " The UK is forecast to meet the EU SGP target for the Treaty deficit in 2016-17"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", " The real increases exclude increases due to inflation or any increase or decreases due to a transfer of pension rights"], ["2014-treasury-dec-Govt_NC13_and_NS_5_pension_flexibility_further_amendments.txt", "  4  For the purposes of sub-paragraph 2, if the circumstances are as described in sub-paragraph 2cii, the member is treated as not having become entitled to the arranged pension as a result of the cancelled contract having been entered into and here the arranged pension means the pension that would have been provided by that contract had it not been cancelled"], ["2014-treasury-dec-Women_in_the_workplace_Nov_2014.txt", "Women in the workplace To Note All UK labour force statistics are from the ONS\u2019 Labour Force Survey"], ["2014-treasury-dec-supplementary_estimates_and_new_estimates_2013_14_120214_correction.txt", "00  8,223 -  4,110 -  49"], ["2014-treasury-dec-FSCS_annual_report_2014_web.txt", " Interest Under the terms of the refinanced loans, interest accrued within a financial year interest accrual period becomes due and payable six months after the last day of the interest accrual period being 1 October, and is calculated at 12 month LIBOR plus 100 basis points, adjusted monthly"], ["2014-treasury-dec-elps_annex_final.txt", "6 and a future assumption about the IRR that is equal to the ORR   258"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " The amount of the rebate will be  FINANCE BILL 2014 CLAUSE 85 SCHEDULE 15 calculated by dividing by twelve the amount of duty chargeable on the licence at the time it was taken out, and multiplying that amount by the number of complete months that are unexpired on the licence from the point when a valid notification is received by the Secretary of State"], ["2014-treasury-dec-Country_and_Regional_Analysis_November_2014_Combined.txt", "1 Police services  of which immigration and citizenship of which other police services  of which market support under CAP of which other agriculture, food and fisheries policy of which forestry 4"], ["2014-treasury-dec-OLD_complete_v3.txt", " The Coalition Government objective of increasing the personal allowance to 10,000 was achieved one year ahead of schedule in 2014-15"], ["2014-treasury-dec-PESA_2014_-_print.txt", "1 Pre-primary and primary education of which under fives of which primary education 9"], ["2014-treasury-dec-freedom_and_choice_in_pensions_print_210314.txt", " These changes, as they apply to defined contribution pension savings, will be in place until April 2015, when the government plans to introduce the more radical reforms set out in this consultation"], ["2014-treasury-dec-36048_Cm_8774.txt", " This focuses on affordability, deliverability and value for money"], ["2014-treasury-dec-FRAB_121_02_simplifying_and_streamlining_annual_report_and_accounts.txt", " It is also expected that this will reduce burdens on preparers and it will be crucial in enabling the more timely production of WGA in future periods"], ["2014-treasury-dec-EU_finances_2014_final.txt", " A provision is where there is a past event which will probably lead to the EU disallowing expenditure and not reimbursing the UK"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_print.txt", " Warning customers of the risks of payday loans The FCA\u2019s rules now require providers of high-cost short-term credit payday loans to display a warning to consumers of the risks of not making repayments, and signposting\u2019 them to the Money Advice Service website"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", "6 billion  guarantees and indemnities in relation to Northern Rock Plc and Bradford  Bingley Plc and  non-quantifiable contingent liabilities arising from the financial interventions, including indemnities to the directors of Northern Rock Plc, Northern Rock Asset Management Plc, Bradford  Bingley Plc, and related companies such as United Kingdom Asset Resolution Plc, a guarantee to the Financial Services Authority that the Treasury will ensure that Bradford  Bingley Plc will meet their regulatory capital requirements, and compensation schemes established in relation to Northern Rock Plc, Bradford  Bingley Plc and Dunfermline Building Society"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", "uk  212  1  Consultation draft  1  Corporation tax loan relationships and derivative contracts Schedule 1 contains provisions relating to loan relationships and derivative contracts"], ["2014-treasury-dec-Wales_Bill_-_Explanatory_Notes_-_Report_Stage_-_Final_10-6-14.txt", " This would arguably interfere with that person\u2019s rights under Article 1 of Protocol 1 A1P1 to the ECHR to have their property protected"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " Section 88E2a provides that the Commissioners may by regulations make provision requiring applications to be made electronically"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", "  11  Where such an application made before 1 January 2016 has not been disposed of by that date, section 88C1 of ALDA 1979 does not apply in relation to the person until the application is disposed of"], ["2014-treasury-dec-Tackling_marketed_tax_avoidance.txt", " It is this economic enticement to use avoidance schemes that the Government wants to remove"], ["2014-treasury-dec-FRAB__119__08_-_Annex_I1_-_DEPARTMENT_YELLOW_2014-15.txt", " No minister, board member, key manager or other related parties has undertaken any material transactions with the Department during the year"], ["2014-treasury-dec-PU1616_OTS_employee_benefits_final_report.txt", " This even applies to the costs of continuing professional education"], ["2014-treasury-dec-Notice_Russia_080121.txt", " The Russia Sanctions EU Exit Regulations 2019 S"], ["2014-treasury-dec-banking_reform_impact_assessment_05072014.txt", "  Challenges in quantifying economic benefits of greater financial stability 93"], ["2014-treasury-dec-FRAB__120__03_-_Annex_A__ITC_and_WG_Report.txt", " A substantial amount of time and expense might be required in order to extract amounts from local authority accounting records"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", "3 billion 2011-12 2"], ["2014-treasury-dec-10348-Contingencies_fund.for_web.txt", "  14  Contingencies Fund Account 2013-14  5  Advances and repayments  Contingencies Fund advances and repayments that contributed to cash flow in 2013-14 were as follows Code see Note 6  5"], ["2014-treasury-dec-Gift_Aid_intermediaries.txt", " There are up to 139,000 charities that are registered for Gift Aid of which around 66,000 claim Gift Aid"], ["2014-treasury-dec-New_Clause_2.txt", "  Operational impact m HMRC or other  This measure will not have any operational impact on HM Revenue  Customs"], ["2014-treasury-dec-survivor-benefits-in-occupational-pension-schemes-annex-b.txt", "  Additional assumptions There is not any reliable data to suggest that significant numbers of pensioner members included in the mortality experience analysis undertaken by the schemes were part of a same sex couple"], ["2014-treasury-dec-FRAB__119__08_-_Annex_H_-_2014-15_FReM.txt", "2  Departments should account for Supply as follows"], ["2014-treasury-dec-OLD_complete_v3.txt", "  Impact on individuals, households and families  This measure does not affect individuals"], ["2014-treasury-dec-OLD_complete_v3.txt", "  Equalities impacts  The measure is expected to have no equalities impact"], ["2014-treasury-dec-44695_Accessible.txt", "66 Pensions changes to notional income rules  To assess means-tested benefits for those over the pension credit qualifying age, the government will change the notional income rules applied to pension pots which have not been accessed, or have been accessed flexibly, from 150 to 100 of the income an equivalent annuity would offer, or the actual income taken if higher"], ["2014-treasury-dec-PESA_2014_-_print.txt", "  Definition of public corporations 8"], ["2014-treasury-dec-budget_2014_distributional_analysis.txt", "  17  Section  Details  Chart 2"], ["2014-treasury-dec-Wales_Bill_-_Impact_Assessment_-_Report_Stage_-_Final_10_6_14_pdf.txt", " In 2011 a referendum was held in Wales on whether the Assembly should have full law-making powers in the twenty areas devolved to it, while the 1997 Scottish devolution referendum included a question on income tax powers"], ["2014-treasury-dec-PU1738_print_CMYK.txt", " After allowing for foreign exchange variations and adjustments to claims, the amount reimbursable by the EU was 4"], ["2014-treasury-dec-44695_Accessible.txt", " The peak in debt will be the highest level of debt since the late 1960s"], ["2014-treasury-dec-44695_Accessible.txt", "4 As a result of these revisions, UK GDP growth since the financial crisis now looks stronger compared to other advanced economies with the third fastest growth in the G7 since 2010"], ["2014-treasury-dec-PU1624_final__web_.txt", " In default of other arrangements, the sum should be taken out of the SFPC by way of an equity withdrawal in order to offset the PCMOB"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " These clauses and Schedules introduce two new consequences for certain users of tax arrangements"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", "10 The Treasury has signed up to 2 national health promotion campaigns"], ["2014-treasury-dec-government_financial_reporting_manual_201314.txt", " Impairments will be recognised as required by IAS 36 Impairment of Assets as applied by the manual see 8"], ["2014-treasury-dec-AS2014_data_sources_final.txt", "2 of GDP equivalent to a 1"], ["2014-treasury-dec-37630_Budget_2014_Web_Accessible.txt", " Finance Bill 2014 5 2"], ["2014-treasury-dec-37630_Budget_2014_Web_Accessible.txt", " According to the Confederation of British Industry CBI, business optimism in the services sector is the highest 12  Budget 2014  it has been since the survey began in 1998"], ["2014-treasury-dec-FRAB__120__07_-_Annex_C_-_FT_ARM_14-15.txt", " The asset and liability are recognised at the commencement of the lease"], ["2014-treasury-dec-FRAB__119__08_-_Annex_H_-_2014-15_FReM.txt", "36 Third party assets are assets for which an entity acts as custodian or trustee but in which neither the entity nor government more generally has a direct beneficial interest"], ["2014-treasury-dec-FRAB_121_07_IFRS_13_annex_exposure_draft_of_proposed_amendments_to_FReM.txt", "39 The carrying amount of an asset should be reviewed where there is evidence of impairment, for example, where it has suffered physical deterioration or breakage or new doubts arise as to its authenticity"], ["2014-treasury-dec-elps_main_doc_final.txt", " Late traced cases if there are difficulties tracing a policyholder and this is not  The Equitable Life Payment Scheme design  39  rectified until after the end of the first year of the Scheme, then any payments that have been missed will be rolled up into the first payment when it is made"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", "ukgovernmentpublicationsreview-of-employee-benefits-and-expenses-final-report  27  FINANCE BILL 2015  32"], ["2014-treasury-dec-UK_Sovereign_Sukuk_PLC_Offering_Circular.txt", " and Standard Chartered Bank together, the Joint Lead Managers\u2019\u2019, The Secretary of State for Communities and Local Government DCLG\u2019\u2019, The Lords Commissioners of Her Majesty\u2019s Treasury HMT\u2019\u2019 and HM Treasury UK Sovereign Sukuk Plc the Trustee\u2019\u2019 that i you are located outside the United States ii you consent to delivery by electronic transmission iii you will not transmit the attached document or any copy of it or part thereof or disclose, whether orally or in writing, any of its contents to any other person except with the prior written consent of the Joint Lead Managers and iv you acknowledge that you will make your own assessment regarding any credit, investment, legal, taxation or other economic considerations with respect to your decision to subscribe or purchase any of the Certificates"], ["2014-treasury-dec-main_supply_estimates_2014_2015_web.txt", "  643  Royal Mail Statutory Pension Scheme  Main Estimates, 2014-15  644  Main Estimates, 2014-15  Office of the Parliamentary Commissioner for Administration and the Health Service Commissioner for England  Office of the Parliamentary Commissioner for Administration and the Health Service Commissioner for England Introduction 1"], ["2014-treasury-dec-Notice_Central_African_Republic_250221.txt", " Additional information appears in italics and is underlined"], ["2014-treasury-dec-Wales_Bill_Command_Paper_-_Welsh.txt", " Rhoddir y manylion o baragraff 52 isod ymlaen"], ["2014-treasury-dec-AS2014_distributional_analysis_final.txt", " This document updates the distributional analysis that was published at Budget 2014"], ["2014-treasury-dec-39796_Cm_8847_Print_Ready.txt", " There remains a lack of consensus over how well Tamiflu works and there is disagreement about whether regulators and NICE received all the information on Tamiflu during the licensing process"], ["2014-treasury-dec-Tackling_marketed_tax_avoidance.txt", " These proposals do not therefore introduce a new principle, but rather they extend the range of circumstances where the tax sits with the Exchequer while  9  the final liability is determined"], ["2014-treasury-dec-PU1719_HMT_Science_.txt", " Generation UK India will increase the number of young people from the UK gaining experience in India"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", " At the year end this totalled 44"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", " Business investment data is frequently revised  the estimates here are based on data as published on 30 June 2014"], ["2014-treasury-dec-PU1638_policy_costings_bud_2014_with_correction_slip.txt", "  Costing The costing is the tax forgone on the returns to taxable savings and investments which would have been held outside of ISAs"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", " Fair value hedge accounting is used on one-to-one relationship and portfolio hedging bases, as described below"], ["2014-treasury-dec-SDPR_Update_September_2014___published_as_Clarifications_.txt", "8  31121999  01-Jan-00  31-Dec-00  05-Mar-01  11-Nov-01  8"], ["2014-treasury-dec-main_supply_estimates_2014_2015_web.txt", " Although Parliament no longer votes a limit on the amount of income that a department can retain, this note helps to safeguard Parliament\u2019s interests both by providing information on the level of income the department and its executive agencies expects to receive, and also by providing details of the types of income expected and the sections within the Part II Subhead detail table against which such income will offset spending"], ["2014-treasury-dec-130731_Final_IA_-_SAR_for_PSSs_Signed.txt", " If money owed to creditors is used to finance the maintenance of a firm\u2019s critical services then there might be a transfer from creditors to providers of those critical services either subcontractors or the employees of the now defunct firm under the control of the administrator"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", "  1126B Attributable expenditure further provision 1  The Treasury may by regulations make provision for the purpose of identifying when expenditure on consumable items is attributable to relevant research and development, including provision modifying the effect of section 1126 or 1126A"], ["2014-treasury-dec-FRAB__119__08_-_Annex_H_-_2014-15_FReM.txt", " There is thus no need to produce a separate report in addition to the annual report described above"], ["2014-treasury-dec-10460-001_National_Loans_Fund_Account.for_web.txt", " The key risks in managing the National Loans Fund and their associated controls are n  Irregularity of transactions, including fraudulent or erroneous payments Clear separation of duties is enforced by appropriate user permissions within the accounting system and payment approval panels"], ["2014-treasury-dec-government_financial_reporting_manual_201314.txt", " Subsequent changes in probabilities should not be reflected in the carrying value except where the result is that IAS 37 would require recognition of a liability because it is more probable than not that a transfer of resources will occur"], ["2014-treasury-dec-AS2014_policy_costings_final.txt", "  The tax base The tax base is the additional credit losses available to businesses when they adopt IFRS9"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " Paragraphs 2 and 3 abolish the procedure for accrediting buses and goods vehicles as meeting reduced pollution requirements and, consequentially, delete all references to the procedure in VERA"], ["2014-treasury-dec-Russia.txt", "Founder the Ministry of Land and Property Regulations of the Republic of Crimea\u2019"], ["2014-treasury-dec-39796_Cm_8847_Print_Ready.txt", "  39  7 Committee of Public Accounts recommendation Recommendation HM Treasury should continue to regularly monitor the progress departments are making against their Estimates during the year and, where possible, take appropriate action to prevent bodies exceeding their provision"], ["2014-treasury-dec-AS2014_distributional_analysis_final.txt", " Grouping households by their income is recognised as the standard approach to distributional analysis, as income provides a good indication of households\u2019 standard of living, but can be complemented by also grouping households according to their expenditure"], ["2014-treasury-dec-OOTLAR_19_March_2014__1_.txt", " These changes will have effect from Royal Assent to Finance Bill 2014"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " The Annual Tax on Enveloped Dwellings ATED was introduced in Finance Act 2013 and came into effect on 1 April 2013"], ["2014-treasury-dec-PU1624_final__web_.txt", " The SR process should be used to identify the expected level of department\u2019s income any expected changes, and an assessment of the potential for new income"], ["2014-treasury-dec-Venture_Capital_Schemes.txt", " PART 3 PART 6 OF ITA 2007 EXCLUDED ACTIVITIES FROM 6 APRIL 2015  Introductory 6  The following provisions of Part 6 of ITA 2007 venture capital trusts are amended as set out in paragraphs 7 and 8 a section 309A excluded activities for purposes of Part 6 subsidised generation or export of electricity, and b section 309B excluded activities for those purposes subsidised generation of heat and subsidised production of gas or fuel"], ["2014-treasury-dec-PU1738_print_CMYK.txt", " The relevant UK authorities engaged with the Commission and the ECA and, where appropriate, took steps to strengthen national systems and processes"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " Subsection 1 of new section 870A explains when subsection 2 applies"], ["2014-treasury-dec-PU1719_HMT_Science_.txt", " The effect of seven billion human beings on the planet is depleting natural resources"], ["2014-treasury-dec-Russia.txt", " Its former leader Mr Pavel Gubarev, is responsible for the taking over of the regional government building in Donetsk with pro-Russian forces and proclaiming himself the 'people's governor'"], ["2014-treasury-dec-Partnerships_Salaried_member_rules.txt", " In such a case, the reward for services is a profit share with the drawings being the means by which the profit is accessed"], ["2014-treasury-dec-IFRS_9_Financial_Instruments_-_public_sector_application_guidance__Decem....txt", " The business model does not depend on management\u2019s intentions for an individual instrument"], ["2014-treasury-dec-Final_IA_-_ring-fencing_and_depositor_preference.txt", " If the cost of crises is higher, then so will be the benefit of greater stability if this higher starting cost of crises is used as an input to the illustrative calculation described in paragraph 89 above, the incremental annual benefit of the measures in the Banking Reform Bill rises to 2"], ["2014-treasury-dec-IAS_37_and_Grantor_Accounting_Application_Guidance.txt", " It\u2019s communicating before the end of the reporting period to those affected\u2019 in a sufficiently specific manner\u2019 which are key"], ["2014-treasury-dec-Russia.txt", " POB Simferopol, Crimea, Ukraine a"], ["2014-treasury-dec-PSS_April_2014.txt", "7 of which VAT refunds 6"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", "37 HM Treasury is the sole shareholder in the Bank of England"], ["2014-treasury-dec-avoidance_discussion_paper_with_covers_final.txt", " However, the government will continue to support genuine businesses which legitimately claim rate relief to which they are entitled e"], ["2014-treasury-dec-37630_Budget_2014_Web_Accessible.txt", "24 In the US, which accounted for 17 of UK goods and services exports in 2012, fiscal uncertainties have eased"], ["2014-treasury-dec-Govt_amdts_42_and_43_BPRA_clause_61__Govt_NC3_and_NS_2_GBER.txt", " Most businesses are entitled to a 100 per cent allowance, the Annual Investment Allowance AIA, for their investment in most plant or machinery up to an annual limit, which for the period April 2014 to 31 December 2015 has been temporarily increased to 500,000"], ["2014-treasury-dec-ENFORCEMENT_BY_DEDUCTION_FROM_ACCOUNTS.txt", " 7 The appropriate fraction, in relation to a joint account, means  1--N  where N is the number of persons who together hold the joint account"], ["2014-treasury-dec-37630_Budget_2014_Web_Accessible.txt", " The government will review VBC support for zero emission vans in light of market developments at Budget 2016"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", "  Accounting Officer\u2019s signature 2"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", " 153121 Summary of required accounting  on-SOFP under IFRIC12 "], ["2014-treasury-dec-banking_reform_impact_assessment_05072014.txt", " Curtailing the perceived implicit guarantee should bring a benefit to the Government\u2019s borrowing costs, as sovereign debt investors perceive a reduction in the Government\u2019s contingent liability to the banking sector that is, a reduced likelihood of the Government needing to use public funds to support failing banks in a future financial crisis"], ["2014-treasury-dec-FRAB__119__08_-_Annex_G1_-_DEPARTMENT_YELLOW_2013-14.txt", "ab Capital Grants Grant expenditure used for capital purposes are treated as capital CDEL items in the Statement of Parliamentary Supply"], ["2014-treasury-dec-FSCS_annual_report_2014_web.txt", " I tested the resulting adjustments to both the opening balances and transactions in year"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", "6 million 2012-13 173"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_print.txt", "  Top tools in 201314  Visits  Mortgage Payments Calculator  852,353 369,699  Loan calculator Budget planner Pension calculator Divorce and separation calculator  256,777 241,902 123,093  Helping people manage their money better  Our money advisers There\u2019s much more to our service than our website"], ["2014-treasury-dec-FRAB__119__04_-__Whole_of_Government_Accounts_2011-12.txt", " The WGA team in HM Treasury continues to work with colleagues from across the public sector in order to address issues on which the accounts are qualified, with the hope of resolving them either in part or fully"], ["2014-treasury-dec-Notice_Yemen_010221.txt", " Further Information 8"], ["2014-treasury-dec-Depositor_preference_SI_30-6-14.txt", " 4 In this article the commencement date, in relation to a building society, means the commencement date of the winding up of the society determined in accordance with a section 86 commencement of winding up or 129 commencement of winding up by the court of the Insolvency Act 1986 as applied to building societies by section 90 of the Building Societies Act 1986 or b Article 72 commencement of voluntary winding up or 109 commencement of winding up by the High Court of the Insolvency Northern Ireland Order 1989 as so applied"], ["2014-treasury-dec-budget_2014_distributional_analysis.txt", "C Cumulative impact of modelled tax, tax credit and benefit changes on households in 2014-15 in cash terms  per year, in 2014-15 prices, by income distribution 800 600 400 200 0 -200 -400 -600 -800 -1,000 -1,200 -1,400 -1,600 -1,800 Bottom Decile  2  3  4  5  6  7  Equivalised Net Income Decile Direct Tax  Indirect Tax  Tax Credits  Benefits  Source HM Treasury tax and benefit microsimulation model  10  8  9  Top All Decile Households Overall  Chart 2"], ["2014-treasury-dec-Cm_8869_Scotland_Analysis.txt", " The only way to keep the pound as it is now is to stay in the UK"], ["2014-treasury-dec-South_Sudan__1_.txt", " POB Bor, 1 Sudan 2 South Sudan a"], ["2014-treasury-dec-Modernising_the_taxation_of_corporate_debt_and_derivative_contracts.txt", " Paragraphs 32 and 33 amend sections 354 exclusion of debits for impaired or released connected company debts and 358 exclusion of credits on release of connected company debts"], ["2014-treasury-dec-Charges_and_rates_and_limits_and_allowances_for_2015-16.txt", "  Policy objective The measure delivers the Government\u2019s commitment made at Budget 2011"], ["2014-treasury-dec-IFRS_16_Application_Guidance_December_2020.txt", "6 Even if an asset is specified, a customer would not have the right to use an identified asset if the supplier has a substantive right to substitute the asset throughout the period of use"], ["2014-treasury-dec-Public_Spending_Statistics_July_2014_consolidated_revised.txt", " Further analyses of local government expenditure are presented in Chapter 7"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_web.txt", " Through our relationship with the Department of Enterprise, Trade and Investment DETI we also provided funding for 4,489 face-to-face debt advice sessions across all 26 council areas in Northern Ireland"], ["2014-treasury-dec-37630_Budget_2014_Web_Accessible.txt", "125 Bank levy re-design  The government will consult on the merits of a new charging mechanism for the bank levy, where banks are allocated into different bands according to their chargeable equity and liabilities and then charged an amount set for that band, with the overall level of revenue raised from the sector unchanged"], ["2014-treasury-dec-PSS_April_2014.txt", " In each subsequent year TME as a per cent of GDP has decreased"], ["2014-treasury-dec-freedom_and_choice_in_pensions_print_210314.txt", " The current system effectively forces the majority of individuals with defined contribution savings to buy an annuity"], ["2014-treasury-dec-scotland_analysis_fiscal_policy_and_sustainability_print.txt", " In the context of this paper, the fiscal gap is calculated by finding the permanent improvement to the Scottish primary balance as a percentage of GDP in 201617 which, if maintained in every future year of the projection in percentage of GDP terms, would mean that the debt estimate for an independent Scotland was the same as the UK in per cent of GDP terms in 2035-36"], ["2014-treasury-dec-UK_Sovereign_Sukuk_PLC_Offering_Circular.txt", " Except as ordered by a court of competent jurisdiction or as required by law, the registered holder of any Certificate shall be deemed to be and may be treated as its absolute owner for all purposes whether or not it is overdue and regardless of any notice of ownership, trust or an interest in it, any writing on it or its theft or loss and no person shall be liable for so treating the holder"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", " The government generally transacts only with counterparties who meet a minimum long-term credit rating requirement, and purchases securities issued only by issuers who meet such a requirement, both of which are considered on a transaction-bytransaction basis"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_web.txt", " Lenders such as Halifax and Santander used our printed guide, Take Action with your interest-only mortgage now\u2019, as part of their customer communications"], ["2014-treasury-dec-Deficit_paper_update.txt", "A Forecasts of the Scottish deficit in 2016-17  Per cent of     per  GDP  billions  head  2"], ["2014-treasury-dec-FSCS_annual_report_2014_web.txt", "  Change of external auditors The Financial Services Act 2012, which came into force on 1 April 2013, imposed new statutory requirements on FSCS for the audit of its accounts by making amendments to the Financial Services and Markets Act 2000"], ["2014-treasury-dec-44695_Accessible.txt", "0  Financing Central government net cash requirement Public sector net cash requirement Stability and Growth Pact Treaty deficit2 Cyclically-adjusted Treaty deficit Treaty debt3   billion Public sector net borrowing Current budget deficit Cyclically-adjusted net borrowing Cyclically-adjusted current budget deficit Public sector net debt  97"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", " The government will   overhaul UK Export Finance\u2019s UKEF direct lending programme, doubling it to 3 billion and cutting interest rates to the lowest permitted levels to provide competitive financing that helps UK firms win contracts and expand overseas  54  36  OFT update on SME banking market study\u2019, Office of Fair Trading, March 2014"], ["2014-treasury-dec-scotland_analysis_fiscal_policy_and_sustainability_print.txt", "38 The key assumptions used for the UK and an independent Scotland are summarised in Table 2"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", " The other notable participant in hedging activity was the Rural Payments Agency"], ["2014-treasury-dec-CAPITAL_GAINS_TAX_NON_RESIDENTS_AND_UK_RESIDENTIAL_PROPERTY.txt", " Paragraph 8 of Schedule A inserts new section 57B into TCGA 1992, which introduces new Schedule 4ZZB"], ["2014-treasury-dec-44695_Autumn_Statement__Print_ready_.txt", " The government is also announcing further action to tackle tax avoidance, and to ensure that all businesses and individuals pay their fair share"], ["2014-treasury-dec-45502_Cm_8988_Accessible.txt", "2 There is a clear distinction between bilaterally negotiated projects where project-based information is available, and contracts allocated through competitive allocation where there is external pressure on price"], ["2014-treasury-dec-Russia.txt", " Organisation Name ARMY OF THE SOUTHEAST a"], ["2014-treasury-dec-elps_annex_final.txt", " Redress was made in the form of a cash sum to the affected policyholders"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", " They are experts from outside government but with significant experience of working with the public andor third sectors and have strong commercial expertise"], ["2014-treasury-dec-Public_Spending_Statistics_July_2014_consolidated_revised.txt", " Public order and safety 4"], ["2014-treasury-dec-44369_Cm_8958_print_ready.txt", " They are valued at approximately 344 billion, and are made up of roads and other infrastructure such as bridges, embankments and drainage systems"], ["2014-treasury-dec-Research_and_development_tax_credits_-_consumables.txt", " Other impacts have been considered and none have been identified"], ["2014-treasury-dec-OLD_complete_v3.txt", " Air Passenger Duty APD Child Exemption"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " Paragraphs 3 to 7 amend the special scheme for supplies of electronic services detailed in the VAT Act 1994 Schedule 3B Part 2 to include supplies of telecommunications and broadcasting services from 1 January 2015"], ["2014-treasury-dec-CAPITAL_GAINS_TAX_NON_RESIDENTS_AND_UK_RESIDENTIAL_PROPERTY.txt", "  36  Consultation draft Schedule 1  Schedule Title Here Part 1  Amendments of the Taxation of Chargeable Gains Act 1992  5 In sub-paragraph 3 the appropriate fraction means the fraction that is, on a just and reasonable apportionment, attributable to the dwelling or dwellings"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", " While this is largely a consequence of increasing provisions for the cost of nuclear decommissioning and clinical negligence, 3"], ["2014-treasury-dec-37630_Budget_2014_Web_Accessible.txt", "5 of qualifying capital expenditure a company incurs on these projects"], ["2014-treasury-dec-PU1719_HMT_Science_.txt", " We are one of the most prolific nations on earth for scientific discoveries, and we regularly attain a level of excellence, and therefore influence, beyond what others achieve"], ["2014-treasury-dec-EEA_Accounts_2013-14_-_web.txt", " In addition I read all the financial and nonfinancial information in the Directors\u2019 and Strategic reports, the Reconciliation of EEA Statement of Financial Position to IMF Reserves Template and the Governance Statement to identify material inconsistencies with the audited financial statements and to identify any information that is apparently materially incorrect based on, or materially inconsistent with, the knowledge acquired by me in the course of performing the audit"], ["2014-treasury-dec-freedom_and_choice_in_pensions_web_210314.txt", "A Cohort expectation of life at birth according to historic and projected mortality rates, persons born 18502050, England and Wales male and female 100  80  60  40  20  0 1850  1870  1890  1910  1930 Males  1950  1970  1990  2010  2030  2050  Females  Source Office for National Statistics  2"], ["2014-treasury-dec-main_supply_estimates_2014_2015_print.txt", "  Parliament does not normally approve the Main Estimates until around the middle of July, so the process begins with the Votes on Account to provide provision for the early months of the financial year"], ["2014-treasury-dec-New_Clause_1.txt", "  New section 356K provides an overview of new Part 8ZA"], ["2014-treasury-dec-Public_Service_Pensions_Valuations_and_Employer_Cost_Cap_Directions_2014_archived_version.txt", " The Police Pensions Regulations 1987, insofar as these Regulations apply to members of police forces for England and Wales 2"], ["2014-treasury-dec-Wales_Bill_-_Explanatory_Notes_-_Report_Stage_-_Final_10-6-14.txt", " Section 76 of TMA 1970 includes an exemption from the requirement to notify for individuals whose income has either had or been treated as having income tax paid on it or who have received dividend income, and who are not liable to tax at a rate other than the basic rate, the dividend ordinary rate or the starting rate for savings for that year"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", " 20 Strategic Report issues "], ["2014-treasury-dec-central_african_republic.txt", "intenHow-weworkNoticesView-UN-Notices-Individuals Listed on 03092015 Last Updated 31122020 Group ID 13272"], ["2014-treasury-dec-London_Hong_Kong_RMB_Forum.txt", "  Further enhancing RMB liquidity and reducing foreign exchange settlement risk"], ["2014-treasury-dec-FSCS_annual_report_2014_print.txt", " The FSCS Chairman and Chief Executive normally attend meetings by invitation, and other members of management attend meetings as required"], ["2014-treasury-dec-37630_Budget_2014_Web_Accessible.txt", "131 Changes to Section 221 Finance Act 2012 covering Insurers Solvency II compliant instruments  The government will amend legislation to ensure regulations can be made to set out the tax treatment of Solvency II compliant capital instruments in advance of the Budget 2014  73  agreement to Solvency II"], ["2014-treasury-dec-201407forecomp_final.txt", "1 -  x z  kz x z x z hz z  Average of forecasts made in the last 3 months Independent New marked  City Range of forecasts made in the last 3 months Highest Lowest Median OBR  Mar  Forecasts for the UK economy  July 2014  7"], ["2014-treasury-dec-Scotland_analysis__Fiscal_policy_and_sustainability.txt", "39 The National Records of Scotland, in a submission to the Scottish Parliament inquiry into demographic change and ageing population, identified that Scotland\u2019s projected population growth is less than that of the rest of the UK"], ["2014-treasury-dec-FSCS_annual_report_2014_print.txt", " Salaries and fees are stated for the financial year in respect of which they are earned"], ["2014-treasury-dec-spend04_sciencedoc_1_090704.txt", "21  The new approach to assessing research, through reforms to the Research Assessment Exercise, which will form the basis of the HE funding bodies\u2019 allocation of research funding from 2008, will provide greater reward, and thus stronger incentives, for academics to work on both research relevant to users and work which crosses disciplinary boundaries"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", " It shows that in 2012-13 the public sector  received 621 billion 2011-12 617 billion in taxation and other operating revenue, including income from direct taxation of 289 billion 2011-12 291 billion, indirect taxation of 179 billion 2011-12 178 billion, and local taxation of 56 billion 2011-12 55 billion  spent 666 billion 2011-12 648 billion on direct expenditure including 215 billion 201112 210 billion on social benefit payments, which are outside departmental budgets, and 148 billion 2011-12 148 billion employing staff excluding pension scheme costs"], ["2014-treasury-dec-supplementary_estimates_and_new_estimates_2013_14_120214_correction.txt", "  2,680,000  Total change in Resource AME Voted  2,680,000  Changes in membership statistics has led to actual pensions being higher than forecast meaning the remaining scheme liabilities and the associated interest charge required increased"], ["2014-treasury-dec-130731_Final_IA_-_SAR_for_PSSs_Signed.txt", " CREST is the only SSS in the UK"], ["2014-treasury-dec-avoidance_discussion_paper_with_covers_final.txt", "5 In 2013-14 the amount of empty property rates exemption given in England was 988million"], ["2014-treasury-dec-FRAB__120__02_-_IFRS_13_Fair_Value.txt", " In practice, however, the current value in existing use may not be materially different to an IFRS 13 valuation and, even if significantly lower, would still signal to users of financial statements that the location is valuable"], ["2014-treasury-dec-main_supply_estimates_2014_2015_print.txt", " Similarly, the relationship between the Principal Accounting Officer and the ALB Accounting Officers is set out in writing"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", "9 billion, and in return HM Treasury receives fees of 213 million over the life of those guarantees"], ["2014-treasury-dec-PU1632_Sustainability_Reporting_Guidance.txt", " This is the equivalent to GHG Protocol Scope 3 emissions in carbon accounting"], ["2014-treasury-dec-Tackling_marketed_tax_avoidance.txt", " 2 P is liable to pay a penalty in the following cases"], ["2014-treasury-dec-PU1638_policy_costings_bud_2014_with_correction_slip.txt", " 3 Exchequer impact m 2014-15  2015-16  2016-17  2017-18  2018-19  AME  0  -20  -55  -70  -70  National Insurance Revenue  0  435  435  0  0  Total  0  415  380  -70  -70  Areas of uncertainty The main uncertainty in the costing relates to the estimates of take-up"], ["2014-treasury-dec-131217_Letter_and_annexes_from_Govt_Actuary_to_HMT_2.txt", "  22  UNCLASSIFIED  8"], ["2014-treasury-dec-45502_Cm_8988_Print.txt", "  Target implementation date Autumn 2015"], ["2014-treasury-dec-PU1660_IFRS_accounting_guidance.txt", " The NDPB is required to provide the relevant services to meet its organisational objectives  this is being provided in a synergistic way as prescribed by the standard"], ["2014-treasury-dec-frem_accounting_for_business_combinations_under_common_control_guidance.txt", " Public bodies that are incorporated as companies or that have charitable status should follow this guidance in so far as it is consistent with statutory guidance"], ["2014-treasury-dec-FRAB__119__08_-_Annex_H_-_2014-15_FReM.txt", "  IAS 38 Intangible Assets Interpretations  Following the initial recognition of an intangible asset, for subsequent measurement IAS 38 permits the use of either the cost or revaluation model for each class of intangible asset"], ["2014-treasury-dec-EEA_Accounts_2013-14_-_print.txt", " All inputs into the pricing models are externally sourced and assumptions used are supported by observable market prices"], ["2014-treasury-dec-Trial_of_the_Pyx_Verdict_2014.txt", "  22002110236 PN 520271682 21 AJZS 0306141100  12  E  Finally, we measured the diameters of twenty of the coins and found that the average diameter of those coins was within the permitted variation from the standard diameter, the variation being, in millimetres, point zero two below -0"], ["2014-treasury-dec-survivor-benefits-in-occupational-pension-schemes-annex-b.txt", "    No allowance is made for remarriage of dependants"], ["2014-treasury-dec-Treasury_minutes_web.txt", " Recommendation The Criminal Justice Board should be able to demonstrate by its actions and choices that it has created a mixed market of suppliers"], ["2014-treasury-dec-39796_Cm_8847_Print_Ready.txt", " The Treasury will report back to the Committee in writing and, depending on the departmental responses, consider whether further action needs to be taken"], ["2014-treasury-dec-PU1660_IFRS_accounting_guidance.txt", "1 Control for financial reporting purposes exists only if an investor a potentially controlling entityorganisation has powers power over the entity considered for control, exposure to variable returns from its involvement with that entity, and has the ability to use this power to affect the level of variable returns"], ["2014-treasury-dec-PU1616_OTS_employee_benefits_final_report.txt", "20 There is a theoretical risk that businesses will provide extra benefits to their employees if our recommendation is adopted"], ["2014-treasury-dec-OOTLAR_19_March_2014__1_.txt", " Following consultation, the definitions, appeal rights, and the threshold conditions in the high-risk promoter legislation have been revised"], ["2014-treasury-dec-AS2014_data_sources_final.txt", "pdf  Chapter 1 Paragraph 1"], ["2014-treasury-dec-MCD_draft_regulations.txt", " 16, section 964 of the Companies Act 2006 c"], ["2014-treasury-dec-OLD_complete_v3.txt", " These include   clarifying the relationship between tax and accountancy, and moving to base taxable profits on amounts recognised as items of profit or loss to have effect for periods from 1 January 2016    changes to exclude from tax amounts arising where the debts of a company in financial distress are released or modified to have effect from 1 January 2015"], ["2014-treasury-dec-OLD_complete_v3.txt", "  Economic impact Impact on individuals, households and families  The measure is not expected to have any significant economic impacts"], ["2014-treasury-dec-EEA_Accounts_2013-14_-_web.txt", "00 37  EXCHANGE EQUALISATION ACCOUNT REPORT AND ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2014  The minimum VaR is the higher of unweighted and exponentially weighted, which for 201314 was unweighted 2013 unweighted"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", " In addition, the Department has recognised land and buildings in respect of academies of 25"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", "5  Financial guarantees  Financial guarantees primarily relate to guarantees provided under the National Loan Guarantee Scheme NLGS, deposit guarantees, and other guarantees under the UK Guarantee and Help to Buy schemes"], ["2014-treasury-dec-main_supply_estimates_2014_2015_web.txt", " AVM P D Luker CB OBE AFC Peter Dye OBE Alan Pateman-Jones  Royal Hospital Chelsea National Museum of the Royal Navy National Army Museum Council of Reserve and Cadet Forces Association Royal Air Force Museum Commonwealth War Graves Commission  Jonathan Thompson has personal responsibility for the proper presentation of the department's resource accounts and their transmission to the Comptroller  Auditor General, and is also responsible for the use of public money and stewardship of assets"], ["2014-treasury-dec-main_supply_estimates_2014_2015_web.txt", " The period over which the offenders\u2019 re-offending will be monitored runs for 18 months from 30 September 2012 until 31 March 2014"], ["2014-treasury-dec-FRAB__119__08_-_2013-14_and_2014-15_FReM_and_illustrative_statements_including_Annexes_A_to_E.txt", " We believe that these changes will make the illustrative statements easier for preparers to use and therefore propose to make the changes in-year"], ["2014-treasury-dec-44695_Autumn_Statement__Print_ready_.txt", "  Autumn Statement 2014  4469504AnnexB"], ["2014-treasury-dec-Wales_Bill_-_Explanatory_Notes_-_Report_Stage_-_Final_10-6-14.txt", " Section 116M2 provides that the information concerned is relevant information in relation to a Welsh land transaction as defined in new section 116L and that the information need only be disclosed if it is in the possession or under the control of the Welsh Government"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", "38 Following the sale of the 4G licences, the Treasury has carried out further work on its consideration of the appropriateness of the accounting treatment on the sale of spectrum licences and reviewed the role of the Office of Communications Ofcom"], ["2014-treasury-dec-PSS_April_2014.txt", "3  OFFICIAL SENSITIVE  Until 9"], ["2014-treasury-dec-Modernising_the_taxation_of_corporate_debt_and_derivative_contracts.txt", "  45  12  23  Consultation draft Schedule 1  Loan relationships and derivative contracts Part 1  Loan relationships Amendments of Parts 5 and 6 of CTA 2009  After section 330 insert Company is not, or has ceased to be, party to loan relationship 330A Company is not, or has ceased to be, party to loan relationship 1  2  3  4  This section applies if a amounts in respect of a qualifying relationship are recognised in a company\u2019s accounts for an accounting period the current period as an item of profit or loss even though during all or part of the period the company is not a party to the qualifying relationship, b any of conditions A to D is met, and c in the absence of this section, the credits and debits brought into account by the company for the purposes of this Part or Part 7 for the current period would not include credits or debits representing the whole of those amounts"], ["2014-treasury-dec-Efficiency_and_reform_in_the_next_Parliament.txt", " The Public Bodies Reform Programme has already seen the abolition and merger of hundreds of public bodies"], ["2014-treasury-dec-Modernising_the_taxation_of_corporate_debt_and_derivative_contracts.txt", " Paragraph 94 sets out the general commencement rule for the amendments made by Parts 1 to 4 of the Schedule"], ["2014-treasury-dec-solvency_2_consultation_annex_a.txt", "11 Reinsurance undertakings are obliged to hold a certain quantity and quality of own funds to act as an asset or capital buffer above the value of their liabilities, and provide cover against significant, adverse events which could affect the values of their assets and liabilities and, therefore, the reinsurance undertaking\u2019s solvency position"], ["2014-treasury-dec-Wales_Bill_-_Impact_Assessment_-_Report_Stage_-_Final_10_6_14_pdf.txt", " A further alternative would be not to include this power in the Bill so that the creation of additional devolved taxes would require further primary legislation"], ["2014-treasury-dec-government_financial_reporting_manual_201314.txt", " 3 Interpretation of section 393 of the Companies Act 2006 for the public sector context"], ["2014-treasury-dec-government_financial_reporting_manual_201314.txt", "16 Where Bodies hold other networked assets the road surface accounting methodology detailed above may be used where it is appropriate to do so"], ["2014-treasury-dec-Scotland_analysis__Fiscal_policy_and_sustainability.txt", "    Foreign-Direct-Investment Given that neither the HMRC nor the Scottish Government models include Foreign Direct Investment FDI, an off-model adjustment has been made to account for the additional foreign investment generated by cutting CT"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", " The provision for nuclear decommissioning was subject to an emphasis of matter on uncertainties inherent in the provisions relating to the costs of dealing with nuclear decommissioning and coal liabilities in the Audit Opinion of the Comptroller  Auditor General"], ["2014-treasury-dec-SDPR_Update_September_2014___published_as_Clarifications_.txt", " All AWP policies which passed the reconciliation checks were grouped based on the following criteria Entry year and Exit period In years where Equitable Life did not impose any Policy Value Cuts the exit period is the calendar year of exit or End Date for policies that are in-force at that date"], ["2014-treasury-dec-FRAB__120__Minutes_of_meeting.txt", " Jason Dorsett indicated his agreement with most of these comments and indicated that it was government\u2019s ability to print money to meet obligations rather than its tax raising powers that was the key public sector difference"], ["2014-treasury-dec-help_to_buy_mortgage_guarantee_quarterly_statistics_020914.txt", "  User engagement Users are encouraged to provide feedback on how these statistics are used and how well they meet user needs"], ["2014-treasury-dec-STRENGTHENING_PENALTIES_FOR_OFFSHORE_NON_COMPLIANCE.txt", "2 Whether a relevant offshore asset move has occurred can only be determined in certain cases by reference to whether a particular territory is a specified territory"], ["2014-treasury-dec-main_supply_estimates_2014_2015_print.txt", "  Department for Environment, Food and Rural Affairs will account for this Estimate"], ["2014-treasury-dec-FRAB__119__08_-_Annex_G3_-_NDPB_GREEN_2013-14.txt", "  The accounts are for illustration only and should only be followed as the circumstances of an individual NDPB dictate"], ["2014-treasury-dec-141010_Consultation_on_how_LWP_should_be_funded_in_15-16.txt", " The total amount set for Revenue Support Grant in the June 2013 Spending Review would not change"], ["2014-treasury-dec-141211_basic_accounts_agreement_text.txt", " ATM cash withdrawals where restricted by note denominations, off-line debit card transactions or a late-returned cheque"], ["2014-treasury-dec-Fact_sheet_template_-_10__tax_9.txt", " She can do this by filling out an R40 form and sending it to HMRC"], ["2014-treasury-dec-elps_main_doc_final.txt", " They will then be sent a second letter, their payment, and a statement if they have not previously received one in year two or three of the Scheme or  2  40  ICELP, 21 January 2011, p"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " New subsection 6 specifies that certain existing provisions under roll-over relief for capital gains, modified as necessary, are to be used for the purpose of apportioning consideration, and so calculating the disposal proceeds that may benefit from the relief, where the assets disposed of have not been used only for EA activities"], ["2014-treasury-dec-OLD_complete_v3.txt", "  General description of the measure The measure will introduce a statutory exemption which will allow employers to identify and treat certain low value BiKs provided to employees as trivial\u2019"], ["2014-treasury-dec-FRAB__119__04_-__Whole_of_Government_Accounts_2011-12.txt", " 2010 Social security benefits Purchases of goods and services Wages and salaries  197 161 152  2011 204 159 153  Page 2 of 7  2012 210 152 149  FRAB 119 04 13 DECEMBER 2013  Grants and subsidies 66 Other expenses 43 Direct Spend 619 Expenditure relating to revaluations 48 Total operating expenditure 667 Table summarising expenditure  all in bn  68 79 663  62 75 648  -38 625  67 715  7"], ["2014-treasury-dec-EU_finances_2014_final.txt", " On 16 April the European Parliament adopted discharge of the EU Budget accounts for 2012 and issued their formal resolution"], ["2014-treasury-dec-Construction_Industry_Scheme.txt", "  Legislative context  4"], ["2014-treasury-dec-44695_Autumn_Statement__Print_ready_.txt", "55 Applications from disadvantaged 18 year olds have increased from 10"], ["2014-treasury-dec-PESA_2014_-_print.txt", "2 Central government current grants for local government in the United Kingdom by departmental group, 2009-10 to 2015-16  million National Statistics  England Education 1 Schools Grant School standards grant Sure Start Early Intervention grant Pupil Premium Maintained sixth forms grant Private finance initiative grant Other Total Education Health Health Social Care Public Health 2 Other Total Health Transport GLA transport Strategic rail authority Other Total Transport CLG Communities Supporting people New deal for communities Local Services Support Grant New Homes Bonus Other Total CLG Communities CLG Local Government Non-domestic rate paymentsRevenue Support Grant 3 PFI special grant Other Total CLG Local Government Business, Innovation and Skills LSC grants RDA development fund Other Total Business, Innovation and Skills Home Office Police Area Based Grants Other Total Home Office Environment, Food and Rural Affairs Environment, Food and Rural Affairs Total Environment, Food and Rural Affairs  2009-10 outturn  2010-11 outturn  2011-12 outturn  2012-13 outturn  2013-14 outturn  2014-15 plans  2015-16 plans  34,274 1,556 1,433 362 37,625  36,820 1,571 2,184 12 40,587  33,905 206 556 1,585 600 58 36,910  30,824 448 989 1,136 670 99 34,166  29,167 1,365 856 733 1,105 33,226  27,755 1,900 991 747 1,359 32,752  26,604 1,995 873 752 1,308 31,532  30 1,197 1,227  185 1,269 1,454  116 20 136  88 5 93  42 2,662 9 2,713  2,825 13 2,838  2,877 2,877  2,555 204 576 3,335  2,774 206 834 3,814  2,804 214 476 3,494  2,835 164 516 3,515  1,988 182 677 2,847  1,744 183 551 2,478  629 7 772 1,408  1,666 72 676 780 3,194  32 2,166 619 2,817  -2 191 234 891 1,314  -1 110 397 973 1,479  668 1,212 1,880  917 1,087 2,004  250 824 1,074  29,615 773 396 30,784  28,557 908 109 29,574  28,773 27 1,406 30,206  27,396 29 61 27,486  26,314 26 1,264 27,604  24,232 28 639 24,899  22,030 28 936 22,994  2,201 263 2,464  257 257  96 2 98  0  376 376  0  0  6,640 81 177 6,898  10,114 71 169 10,354  10,179 67 107 10,353  9,995 29 260 10,284  9,870 110 9,980  10,239 105 10,344  9,573 103 9,676  38 38  50 50  147 147  98 98  92 92  133 133  115 115  Public Expenditure Statistical Analyses 2014\u2003\u2003 91  Table 7"], ["2014-treasury-dec-AS2014_policy_costings_final.txt", "  The tax base The tax base is the level of cross-border payments by companies which generate hybrid mismatches"], ["2014-treasury-dec-Cm_8869_Scotland_Analysis.txt", " If a region or territory of a member state breaks away and becomes a new independent country they will become a third country, with respect to the EU, and its treaties won\u2019t apply to them"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " Such a period is referred to as the first straddling period"], ["2014-treasury-dec-BRRD_impact_assessment_revised.txt", " The UK already has a domestic bail-in tool, implemented through the Banking Reform Act 2013"], ["2014-treasury-dec-03._2013-14_DEPARTMENT_YELLOW.txt", "2 Special Payments Departments should include a note on special payments if the total value exceeds 300,000"], ["2014-treasury-dec-PESA_2014_-_print.txt", "29 Figures in tables may not sum due to rounding"], ["2014-treasury-dec-Tax_exemption_for_travel_expenses_of_members_of_local_authorities.txt", " Tax relief is not usually available for travel between an employee\u2019s home and a permanent workplace i"], ["2014-treasury-dec-Trial_of_the_Pyx_Verdict_2014.txt", "  B  We then assayed three coins from the packets of platinum coins, comparing them with the standard trial plate of platinum, and found that the metal of the coins was on the whole within the permitted variation from the standard composition, the variation being one point seven one above 1"], ["2014-treasury-dec-North_East_EZ_-_Port_of_Tyne_site.txt", "1  Sew age W  FB  wa y on Wa g urn Se at o nb  41 26 -  tle  El S ub  Ho us e  40  38  Sta  o u rt gC  an  Na uti lu s  39  SP Di sm  dlin  PC  our t  B ra n  27"], ["2014-treasury-dec-PESA_2014_-_print.txt", " Public corporations are publicly controlled trading bodies with substantial financial and operational independence from central and local government  they are legally separate institutional units responsible for their own day-to-day operations and producing their own accounts"], ["2014-treasury-dec-Alcohol_duty_-_registration_of_alcohol_wholesalers.txt", "  3  For the purposes of this section a an individual or individuals are to be taken to control a body corporate if the individual or individuals were the individual or individuals a company would be that body\u2019s holding company within the meaning of section 1159 of, and Schedule 6 to, the Companies Act 2006, and b a body corporate is established or has a fixed establishment in the United Kingdom if it is so established or has such an establishment for the purposes of value added tax"], ["2014-treasury-dec-Wales_Bill_-_Explanatory_Notes_-_Report_Stage_-_Final_10-6-14.txt", " This creates a similar system in Wales to that which applies in England by virtue of sections 171  173 of the Localism Act 2011"], ["2014-treasury-dec-37630_Budget_2014_Web_Accessible.txt", " The consequences of borrowing for  37  OBR, 2014"], ["2014-treasury-dec-Partnerships_Mixed_membership_partnerships__Alternative_investment_fund_managers__Transfer_of_assets___income_Streams_through_partnerships.txt", " As they are only connected under ITA2007S9934 as partners in the same partnership, A is not in a position to enjoy the profits under the connected person test"], ["2014-treasury-dec-Public_Service_Pensions_Valuations_and_Employer_Cost_Cap_Directions_2014_archived_version.txt", " The Reserve Forces Non Regular Staff Pension and Attributable Benefits Schemes Regulations 2011  32  "], ["2014-treasury-dec-SDPR_Update_September_2014___published_as_Clarifications_.txt", " To calculate the annuity in the 2007 policy year, the 2007 Total Annuity and 2007 Guaranteed Annuity are estimated using the available policy data"], ["2014-treasury-dec-03._2013-14_DEPARTMENT_YELLOW.txt", "ad Impending application of newly issued accounting standards not yet effective Where material, the department must disclose that it has not yet applied a new accounting standard, and known or reasonably estimable information relevant to assessing the possible impact that initial application of the new standard will have on the department's financial statements"], ["2014-treasury-dec-04._2013-14_AGENCY_PINK.txt", " Where not shown on the face of the Statement of Changes in Taxpayers Equity agencies should separately disclose the opening and closing element of the revaluation reserve that relates to intangibles detailing changes during the year"], ["2014-treasury-dec-freedom_and_choice_in_pensions_web_210314.txt", "  March 2014  Freedom and choice in pensions  Presented to Parliament by the Chancellor of the Exchequer by Command of Her Majesty  March 2014  Cm 8835   Crown copyright 2014 You may re-use this information excluding logos free of charge in any format or medium, under the terms of the Open Government Licence v2"], ["2014-treasury-dec-Wales_Bill_Command_Paper_-_Welsh.txt", " Mae\u2019r Bil yn golygu y bydd Llywodraeth Cymru\u2019n gallu ad-dalu HMRC am y gost ychwanegol a fyddai\u2019n gysylltiedig  gweithredu a chynnal cyfradd treth incwm Gymreig"], ["2014-treasury-dec-2902216_ScotlandAnalysis_Conclusion_acc2.txt", "  EU membership and costs 5"], ["2014-treasury-dec-44369_Cm_8958_accessible.txt", " Where the department identifies any shortcomings in performance, it will work with the Local Government Association to strengthen their guidance"], ["2014-treasury-dec-EMB_expenses_and_hospitality_received_Jul-Sept_2013.txt", "97  St Petersburg  Official meetings  1,018"], ["2014-treasury-dec-FSCS_annual_report_2014_print.txt", " Managers and staff have been trained in risk management techniques and given responsibility to identify, assess, monitor and report operational risks under the guidance of risk management staff"], ["2014-treasury-dec-Modernising_the_taxation_of_corporate_debt_and_derivative_contracts.txt", "  30  35  40  45  24  Consultation draft Schedule 1  Loan relationships and derivative contracts Part 2  Derivative contracts Amendments of Part 7 of CTA 2009  3 Omit subsection 4"], ["2014-treasury-dec-44695_Accessible.txt", " The OBR expects export growth from 2016 to be broadly offset by imports growth, with net trade expected to make a small negative contribution to growth through the forecast period"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " New subsection 2811A provides key definitions for the purpose of new section 2811f, including the definition of restricted period payment and reduction of share capital"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " However, there are a number of exemptions from this requirement, and where the borrowing is from a non-UK lender, double taxation treaties commonly allow interest to be paid gross or at a reduced rate of withholding"], ["2014-treasury-dec-frem_accounting_for_business_combinations_under_common_control_guidance.txt", " ALB Closing accounts will be required disclosing performance up to the date of transfer, unless the transfer and closure occur at 31 March"], ["2014-treasury-dec-promoters_of_tax_avoidance_schemes_amendment_of_return_to_take_account_of_relevant_judicial_rulings_and_dotas.txt", " The measure provides for a penalty to be charged on those taxpayers who fail to make the required amendment or to satisfy HMRC that no such amendment is necessary"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", " Note 41 - Related party transactions 4"], ["2014-treasury-dec-PESA_2014_-_print.txt", "5 RD general public services 1"], ["2014-treasury-dec-PU1616_OTS_employee_benefits_final_report.txt", "31 Many employers currently use a test of \u201940 per cent of an employee\u2019s working time\u2019 to determine if a place they attend is a permanent workplace"], ["2014-treasury-dec-FSCS_annual_report_2014_web.txt", " But we are also conscious that we must modernise our service to reflect the way consumers want  to manage their finances"], ["2014-treasury-dec-EEA_Accounts_2013-14_-_web.txt", " Similar netting provisions are in place for transaction governed under the EEA\u2019s Foreign Currency Repo Agreements FCRA"], ["2014-treasury-dec-04._2013-14_AGENCY_PINK.txt", "32 to 40  value added tax  third party assets Agencies must include the following notes where material and should tailor them to the agency\u2019s circumstances"], ["2014-treasury-dec-DRAFT-_Exit_Payment_Note_on_Regs.txt", " Such persons may include a Welsh Ministers and the Northern Ireland Department of Finance and Personnel, in relation to public sector exit payments made by relevant Welsh and Northern Irish public sector bodies or offices"], ["2014-treasury-dec-FRAB__119__08_-_Annex_G1_-_DEPARTMENT_YELLOW_2013-14.txt", " Where the assets were donated by a related party, the name should be given"], ["2014-treasury-dec-39796_Cm_8847_Print_Ready.txt", " NHS England continues its work through the Chief Pharmacist and his team to ensure that the distribution of antivirals during a pandemic is in line with the Department\u2019s guidance"], ["2014-treasury-dec-elps_annex_final.txt", "8  8  9  10  11  12  13  14  15  16  17  -2"], ["2014-treasury-dec-IFRS_15_Application_Guidance.txt", " other lines not affected by IFRS 15 Total liabilities General fund Revaluation reserve Total Equity Consolidated Statement of Cash Flows Impact of changes in accounting policies 31 March 20XX  As reported  \u2019000  20XX-20YY  Adjustments  Balances without the adoption of IFRS 15  Net operating expenditure Adjustments for non-cash transactions IncreasesDecreases in Trade and other receivables Inventories Trade and other payables Other Net cash outflow from operating activities Net cash outflow from investing activities Net financing Net increasesdecreases in cash and cash equivalents before adjustments for payments to the Consolidated Fund  Significant Variances Qualitative narrative should be included to explain significant variances"], ["2014-treasury-dec-Diverted_Profits_Tax.txt", "  3  A charge to diverted profits tax is imposed for an accounting period by a designated HMRC officer issuing to the company a charging notice in accordance with section 16 or a supplementary charging notice in accordance with section 208"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", "204 Strengthening compliance checks for EEA migrants  The government will increase compliance checks on EEA migrants\u2019 claims for Child Benefit or Child Tax Credits to establish whether they meet the entitlement conditions to receive them"], ["2014-treasury-dec-PN_April_2014.txt", " For the latest information from HM Treasury you can subscribe to our RSS feeds or email service"], ["2014-treasury-dec-promoters_of_tax_avoidance_schemes_amendment_of_return_to_take_account_of_relevant_judicial_rulings_and_dotas.txt", "  2  A reference in a provision of this Part to an authorised officer is to an officer of Revenue and Customs who is, or is a member of a class of officers who are, authorised by the Commissioners for the purposes of that provision"], ["2014-treasury-dec-PU1624_final__web_.txt", "  2  The body should be wholly or mainly funded by a levy on the industry"], ["2014-treasury-dec-Scotland_analysis__Fiscal_policy_and_sustainability.txt", " This would be expressed in both higher yields and shorter maturities"], ["2014-treasury-dec-Russia.txt", "a so-Called Lugansk Guard Other Information UK Sanctions List RefRUS0181 Date designated on UK Sanctions List 31122020 UK Statement of ReasonsSeparatist militia group of Lugansk, involved in uniting activists in the Lugansk region, thus threatening the stability or security of Ukraine"], ["2014-treasury-dec-Public_Spending_Statistics_methodology.txt", " Historic long run series of the budgeting aggregates are not available, due to the restructuring of government departments and the movement of spending programmes between departments"], ["2014-treasury-dec-EEA_Accounts_2013-14_-_web.txt", " Where the FReM permits a choice of accounting policy, the accounting policy which is judged to be most appropriate to the particular circumstances of the EEA for the purpose of giving a true and fair view has been selected"], ["2014-treasury-dec-elps_annex_final.txt", " However, for the  23  AASJC 396 - 399  16 purposes of simplicity in determining Relative Loss, the Comparators mortality charges have been assumed to be the same as the Equitable Life mortality charges"], ["2014-treasury-dec-131217_Letter_and_annexes_from_Govt_Actuary_to_HMT_2.txt", " Direction 162 requires that when using the projected unit methodology benefits must be attributed to periods of service in accordance with International Accounting Standard 19 Employee benefits IAS19"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", " Deposits by banks also included sale and repurchase agreements of 4"], ["2014-treasury-dec-OOTLAR_19_March_2014__1_.txt", "63 Requirement for users of failed avoidance schemes  As announced at Autumn Statement 2013, legislation will be introduced in Finance Bill 2014 to give HMRC the power to give notice to taxpayers who have used avoidances schemes which are defeated in another party's litigation that they should amend their returns or settle their disputes with HMRC accordingly"], ["2014-treasury-dec-FRAB_121_minutes.txt", " This will have a knock-on effect if these assets are subsequently assessed as meeting the held for sale criteria under IFRS 5"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " In deciding whether or not P meets this condition, regard must be had to their level of seniority compared with other employees in their organisation to hold a senior position, P must either be a director who owns or controls more than 5 of their UK or relevant employer\u2019s ordinary share capital, or be in the highest tiers of seniority or remuneration compared to other employees"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " 2 In subsection 2 for 2 million substitute 1 million"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", " 138107 Financial guarantees"], ["2014-treasury-dec-Govt_NC13_and_NS_5_pension_flexibility_further_amendments.txt", " This means that no tax is payable on the intended PCLS and no tax relief is due in respect of the repayment"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", " I am also very grateful to the Non Executive Board Members for the challenge and support they provide to the department"], ["2014-treasury-dec-FRAB__119__09_-_Draft_Code_of_Practice_on_Local_Authority_Accounting_2014-15_with_Annexes.txt", "17 h New paragraph 6"], ["2014-treasury-dec-FSCS_annual_report_2014_print.txt", " As such, FSCS is a going concern and it is appropriate that these financial statements are prepared under the going concern accounting convention"], ["2014-treasury-dec-44695_Accessible.txt", " The personal allowance will remain reserved"], ["2014-treasury-dec-Diverted_Profits_Tax.txt", "  3  A company meets the requirements of this subsection if a section 3 would apply to the company including where it would apply by virtue of section 4 if sections 6 and 7 had effect subject to the modifications in subsection 4, and b the financial benefit of the tax reduction is significant relative to any other financial benefit of the material provision"], ["2014-treasury-dec-avoidance_discussion_paper_with_covers_final.txt", " The most common methods of avoidance suggested appear to be a Avoidance of empty property rates through repeated periods of artificialcontrived occupation b Avoidance of empty property rates through artificial contrived occupation of properties by charities c Avoidance of empty property rates through artificial contrived arrangements where charities own a property and it appears that when next in use it will be mostly for charitable purposes d Avoidance of empty property rates through the use of insolvency exemptions"], ["2014-treasury-dec-FRAB__119__08_-_Annex_G1_-_DEPARTMENT_YELLOW_2013-14.txt", "2 Comparison with IFRS-based accounts Many transactions are treated in the same way in National AccounstAccounts and IFRS-based accounts, but there are a number of differences as detailed below"], ["2014-treasury-dec-main_supply_estimates_2014_2015_print.txt", "  626  Cabinet Office Civil Superannuation  Main Estimates, 2014-15  Part I continued   Allocated in Vote on Account  Voted Total  Departmental Expenditure Limit Resource Capital Annually Managed Expenditure Resource Capital Non-Budget Expenditure Net cash requirement  627  Balance to complete or surrender  -  -  -  9,021,000,000 -  3,632,850,000 -  5,388,150,000 -  -  -  -  2,286,000,000  975,150,000  1,310,850,000  Cabinet Office Civil Superannuation  Main Estimates, 2014-15  Part II Subhead detail '000 2014-15  2013-14  Plans  Provisions  Resources  Capital  Administration  Resources  Capital  Programme  Gross  Income  Net  Gross  Income  Net  Gross  Income  Net  Net  Net  1  2  3  4  5  6  7  8  9  10  11  Spending in Annually Managed Expenditure AME Voted expenditure -  -  -  -  8,073,000  -  9,021,000  -  -  -  8,073,000  -  -3,399,000  9,021,000  -  -  -  8,073,000  -  - 12,420,000  -3,399,000  9,021,000  -  -  -  8,073,000  -  - 12,420,000  -3,399,000  9,021,000  -  -  -  8,073,000  -  -  -  -  -  -  -  -  -  - 12,420,000  -3,399,000  9,021,000  -  - 12,420,000  -3,399,000  -  - 12,420,000  -  -  Of which A Civil superannuation -  -  Total Spending in AME -  Total for Estimate -  Of which Voted Expenditure -  Non Voted Expenditure -  -  -  628  Cabinet Office Civil Superannuation  Main Estimates, 2014-15  Part II Resource to cash reconciliation '000 2014-15 Plans Net Resource Requirement Net Capital Requirement Accruals to cash adjustments  2013-14 Provisions  2012-13 Outturn  9,021,000  8,073,000  7,972,681  -  -  -  -6,735,000  -5,806,000  -5,842,834  Of which Adjustments to remove non-cash items Depreciation  -  -  -  -12,411,000  -11,460,000  -11,136,728  Departmental Unallocated Provision  -  -  -  Supported capital expenditure revenue  -  -  -  Prior Period Adjustments  -  -  -  Other non-cash items  -  -  -  Remove voted resource and capital  -  -  -  Add cash grant-in-aid  -  -  -  Increase   Decrease - in stock  -  -  -  Increase   Decrease - in debtors  -  -  -  Increase -  Decrease  in creditors  -  -  -  5,676,000  5,654,000  5,293,894  -  -  -  Consolidated Fund Standing Services  -  -  -  Other adjustments  -  -  -  2,286,000  2,267,000  2,129,847  New provisions and adjustments to previous provisions  Adjustment for NDPBs  Adjustments to reflect movements in working balances  Use of provisions  Removal of non-voted budget items Of which  Net Cash Requirement  629  Cabinet Office Civil Superannuation  Main Estimates, 2014-15  Part III Note A - Forecast Combined Revenue Account  Reconciliation Table '000 2014-15 Plans Gross Programme Costs  2013-14 Provisions  2012-13 Outturn  12,420,000  11,469,000  11,146,630  4,517,000  4,672,000  4,092,728  7,894,000  6,788,000  7,044,000  9,000  9,000  9,902  -3,296,500  -3,187,500  -3,080,150  Transfers in  -52,500  -158,500  -93,799  Other income  -50,000  -50,000  -  Net Programme Costs  9,021,000  8,073,000  7,972,681  Total Net Operating Costs  9,021,000  8,073,000  7,972,681  -  -  -  Of which Increases in liability Interest on scheme liability Other expenditure Less Contributions received  Of which Resource DEL Capital DEL  -  -  -  9,021,000  8,073,000  7,972,681  Capital AME  -  -  -  Non-budget  -  -  -  -  -  -  -  -  -  -  -  -  Grants to devolved administrations  -  -  -  Non-Budget Consolidated Fund Extra Receipts in the FCRA  -  -  -  -  -  -  9,021,000  8,073,000  7,972,681  Resource AME  Adjustments to include Departmental Unallocated Provision resource Consolidated Fund Extra Receipts in the budget but not in the FCRA Adjustments to remove Capital in the FCRA  Other adjustments Total Resource Budget Of which Resource DEL  -  -  -  Resource AME  9,021,000  8,073,000  7,972,681  Grants to devolved administrations  -  -  -  Prior period adjustments  -  -  -  -  -  -  -  -  -  9,021,000  8,073,000  7,972,681  Adjustments to include  Adjustments to remove Consolidated Fund Extra Receipts in the resource budget Other adjustments Total Resource Estimate  630  Cabinet Office Civil Superannuation  Main Estimates, 2014-15  Part III Note B - Analysis of Departmental Income 2014-15 Plans  Voted Resource AME  '000 2013-14 Provision  2012-13 Outturn  -3,399,000  -3,396,000  -3,173,949  -3,399,000  -3,396,000  -3,173,949  -3,399,000  -3,396,000  -3,173,949  -3,399,000  -3,396,000  -3,173,949  -3,399,000  -3,396,000  -3,173,949  Of which Programme Pensions Of which A Civil superannuation Total Programme  Total Voted Resource Income  631  Cabinet Office Civil Superannuation  Main Estimates, 2014-15  Part III Note C - Analysis of Consolidated Fund Extra Receipts No CFER income or receipts are expected in 2014-15, 2013-14 or 2012-13"], ["2014-treasury-dec-Country_and_Regional_Analysis_November_2014_Combined.txt", " Definitional and border problems become increasingly significant the smaller the geographical unit considered    conceptual problems for example, agricultural support is treated as benefiting the farmers who receive subsidies, rather than the final consumers of food and    data collection issues departments are encouraged, but not required, to allocate spending on the basis of who benefits\u2019"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", " I have also audited the information in the Remuneration Report that is described in that report as having been audited"], ["2014-treasury-dec-PU1616_OTS_employee_benefits_final_report.txt", "9 As highlighted in our interim report, the current system of reporting and taxing employee benefits and expenses presents some major problems, many of which would be alleviated if they were payrolled instead"], ["2014-treasury-dec-FRAB_121_06_public_sector_conceptual_framework.txt", "org  Or contact us by e-mail Chair IPSASB andreasbergmannipsasb"], ["2014-treasury-dec-PU1624_final__web_.txt", "  Timing of recording of income 4"], ["2014-treasury-dec-South_Sudan__1_.txt", "Under Malong\u2019s leadership, the SPLA attacked civilians, schools and hospitals, forced the displacement of civilians, carried out enforced disappearances, arbitrarily detained civilians, and conducted acts of torture, and rape"], ["2014-treasury-dec-government_financial_reporting_manual_201314.txt", "8  The objectives of section 393 of the Companies Act 2006 are to ensure that directors of a company do not approve accounts unless they are satisfied that those accounts give a true and fair view of the assets, liabilities, financial position and profit or loss either of the company or of the group as a whole, as appropriate"], ["2014-treasury-dec-Russia.txt", " on 8 July 2014 stated our military is conducting a special operation against the Ukrainian fascists, signatory of the Memorandum of Understanding on Novorossiya union"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_print.txt", " Those in post prior to the introduction of the new arrangements receive an allowance made up of the monetary value difference between the new and old arrangements"], ["2014-treasury-dec-FRAB_121_07_IFRS_13_annex_exposure_draft_of_proposed_amendments_to_FReM.txt", " The principle of exit price is based on the concept that assets are held to generate future inflows of economic benefit"], ["2014-treasury-dec-main_supply_estimates_2014_2015_web.txt", "  The 2014-15 Main Estimates are presented in six volumes"], ["2014-treasury-dec-PESA_2014_-_print.txt", "2 Waste water management 5"], ["2014-treasury-dec-2-local-welfare-provision-review-nov-2014.txt", " 5  Local welfare provision review  Reform of the Social Fund in this way, i"], ["2014-treasury-dec-Scotland_analysis__Fiscal_policy_and_sustainability.txt", " The EU rebate, the UK\u2019s EU contributions and Scotland\u2019s notional share of these two, is assumed to grow in line with EU inflation, which is assumed to be 2"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " 4 Where the liability to tax which would have been shown in the return is a liability to inheritance tax, the applicable condition is satisfied if a the disposition that gives rise to the transfer of value by reason of which the tax becomes chargeable is a transfer of assets, and b after that disposition but before the relevant date the assets, or any part of the assets, are transferred to a territory outside the UK"], ["2014-treasury-dec-PU1616_OTS_employee_benefits_final_report.txt", " It would be much more burdensome for employers and employees, unless PSAs became the norm at a transitional administrative cost to HMRC"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", " Chapter 14 of the 2012-13 FReM describes the specific adaptations and interpretations of the accounting standards for WGA"], ["2014-treasury-dec-Country_and_Regional_Analysis_November_2014_Combined.txt", " Environment protection 5"], ["2014-treasury-dec-03._2013-14_DEPARTMENT_YELLOW.txt", " Insert list with explanatory narrative Guarantees, indemnities and letters of comfort should normally be issued by departments rather than agencies or other designated bodies"], ["2014-treasury-dec-37630_Budget_2014_Web_Accessible.txt", " Public sector net debt is forecast to peak at 78"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", " The relevant standard is IAS 18, Revenue, paragraph 35b"], ["2014-treasury-dec-PU1616_OTS_employee_benefits_final_report.txt", "2 This could be a simple piece of legislation that makes reference to the sections of the legislation that already allow a deduction for qualifying expenses"], ["2014-treasury-dec-PU1616_OTS_employee_benefits_final_report.txt", "uk20130129110402httpwww"], ["2014-treasury-dec-freedom_and_choice_in_pensions_web_210314.txt", " In this Government\u2019s view, the State should not be imposing restrictions on individuals who have made tough choices to save for the future"], ["2014-treasury-dec-140808_Housing_Zones_Prospectus.txt", "    Appropriate security for the investment should be in place"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " It requires employers to provide HMRC with prescribed information at the prescribed time about each employee to whom they have provided information in accordance with section 312A of FA 2004"], ["2014-treasury-dec-140220_Letter_and_annexes_from_HMT_to_Govt_Actuary_3.txt", " The Firefighters\u2019 Pension Scotland Order 2007 Members of police forces  Scheme  The schemes established by  England and Wales  1"], ["2014-treasury-dec-44695_Autumn_Statement__Print_ready_.txt", "5 billion, remaining within the range set at Budget 2014  Autumn Statement 2014  4469503AnnexA"], ["2014-treasury-dec-main_supply_estimates_2014_2015_print.txt", " Sub-letting accommodation on the Ombudsman's estate"], ["2014-treasury-dec-OOTLAR_19_March_2014__1_.txt", " This measure will not apply to overseas income that falls within the three year period for Overseas Workday Relief set out at section 26 ITEPA 2003"], ["2014-treasury-dec-FRAB__119__09_-_Draft_Code_of_Practice_on_Local_Authority_Accounting_2014-15_with_Annexes.txt", "1  There are no statutory accounting requirements in relation to Group Accounts"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " Paragraph 1 introduces amendments to Chapter 6 of Part 7 of ITEPA, which provides for income tax advantages to be available in connection with shares obtained under SIP"], ["2014-treasury-dec-131217_Letter_and_annexes_from_Govt_Actuary_to_HMT_2.txt", " For example to determine the notional investment returns over the year to 31st March 2012 should 3 be compounded with the PI order of 3"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", "11 In addition, the government has put competition at the heart of the regulatory system, by giving statutory competition objectives to both the Financial Conduct Authority, Prudential Regulation Authority"], ["2014-treasury-dec-Depositor_preference_SI_30-6-14.txt", " Amendments of Schedule 2 to the Insolvent Partnerships Order 1994 13"], ["2014-treasury-dec-supplementary_estimates_and_new_estimates_2013_14_120214_correction.txt", "  Reductions  Total  -58,749,000 -36,887,000  Total change in Resource DEL Voted  40,177,000  -95,636,000  -55,459,000  8,000,000  Section G Increase in Gift aid relief on Micro Donations"], ["2014-treasury-dec-Aggregates_levy_-_credits_in_Northern_Ireland.txt", " It concluded that it is broadly content with the scheme but requires the UK to correct the distortion of competition that arose from limiting the ALCS tax benefit to aggregate originating in NI"], ["2014-treasury-dec-FRAB_121_02_simplifying_and_streamlining_annual_report_and_accounts.txt", "  i explanation of recruitment principles of Civil Service remuneration policy ii details of the remuneration including salary and pension entitlements of the Minsters and most senior management of the department  this includes details of what comprises salary, benefits-inkind and pensions and also tables listing in cash terms the a salary, benefits in kind, pension benefits and a single total remuneration figure and b accrued pensions and cash equivalent transfer values iii information on exit packages for Ministers and Senior staff all exit packages under Civil Service and other compensation schemes are currently disclosed within the financial statements"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " This was followed in January 2014 with a responses document and draft legislation"], ["2014-treasury-dec-FRAB__119__Minutes.txt", " The manual for CCGs will just be application guidance and provide the format for the accounts"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", "  RESOLUTION 44  FINANCE BILL 2014 CLAUSE 69  EXPLANATORY NOTE CLAUSE 69 TRANSFER PRICING RESTRICTION ON CLAIMS FOR COMPENSATION ADJUSTMENTS  SUMMARY 1"], ["2014-treasury-dec-supplementary_estimates_and_new_estimates_2013_14_120214_correction.txt", "  2,100,000  863  Liabilities that arise from Commercial EPC staff who have been made redundant and may seek redress through an Employment Tribunal"], ["2014-treasury-dec-Country_and_Regional_Analysis_November_2014_Combined.txt", "3 Pollution abatement 5"], ["2014-treasury-dec-37630_Budget_2014_Web_Accessible.txt", " However, in the face of this uncertainty, evidence from previous economic downturns may help to identify broadly plausible magnitudes for shocks"], ["2014-treasury-dec-FRAB__120__07_-_Annex_C_-_FT_ARM_14-15.txt", " Shortly after payments are made, NHS Pensions will invoice the employer for the rechargeable amount"], ["2014-treasury-dec-Wales_Bill_-_Explanatory_Notes_-_Report_Stage_-_Welsh_Language_Version_10_6_14_pdf.txt", "  Mae is-adran 5 yn mewnosod adran 11B newydd yn DTI 2007 sy\u2019n esbonio\u2019r mathau o incwm a fydd yn drethadwy yn unol a\u2019r cyfraddau Cymreig sylfaenol, uwch ac ychwanegol"], ["2014-treasury-dec-Cm_8869_Scotland_Analysis.txt", "33 Tax revenues in Norway, Denmark, Finland and Sweden average 46 per cent of GDP, which is substantially higher than the 38 per cent of GDP that Scotland currently generates"], ["2014-treasury-dec-EEA_Accounts_2013-14_-_print.txt", " Scope of the audit of the financial statements An audit involves obtaining evidence about the amounts and disclosures in the financial statements sufficient to give reasonable assurance that the financial statements are free from material misstatement, whether caused by fraud or error"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", "17 The Group\u2019s water consumption, calculated by floor space per FTE equivalent including contractors and visitors, stands at11m perFTE"], ["2014-treasury-dec-44695_Autumn_Statement__Print_ready_.txt", "6 Autumn Statement 2014 sets the level of the welfare cap in 2019-20 at 129"], ["2014-treasury-dec-PU1624_final__web_.txt", "17 In some cases, departments may prefer to keep the resource benefit that results from the Exchequer using asset sale proceeds to pay down debt and hence reduce interest payments"], ["2014-treasury-dec-130731_Final_IA_-_SAR_for_PSSs_Signed.txt", " All costs and benefits discussed in this impact assessment are indirect in the sense that they would only be incurred in the event that a firm failed and entered the SAR"], ["2014-treasury-dec-FRAB__120__02_-_IFRS_13_Fair_Value.txt", " All assets which are not held for their service potential are deemed to be being held for financial objectives and will be valued in accordance with IFRS 5 or IAS 40 depending on whether the asset is or is not being held for sale"], ["2014-treasury-dec-ENFORCEMENT_BY_DEDUCTION_FROM_ACCOUNTS.txt", " Around 90 was paid on time but around 50 billion was not, and became a debt"], ["2014-treasury-dec-44695_Accessible.txt", " In 2017-18 and 2018-19, the forecast margin is not used"], ["2014-treasury-dec-main_supply_estimates_2014_2015_web.txt", " Accounts and audit 14"], ["2014-treasury-dec-44369_Cm_8958_print_ready.txt", " The programmes will be bespoke and tailored to the differing needs and responsibilities of Ministers and senior civil servants but based on the principles of the successful Major Projects Leadership Academy"], ["2014-treasury-dec-main_supply_estimates_2014_2015_web.txt", " ALB Accounting Officers Dr"], ["2014-treasury-dec-PESA_2014_-_print.txt", "7  Local government capital receipts within expenditure on services in the United Kingdom by country and function, 2009-10 to 2013-14  97  Table 7"], ["2014-treasury-dec-Notice_Russia_190121.txt", " On 11 March 2014 the formation of an independent Security Service of Crimea was proclaimed by former SBU officers of Crimea"], ["2014-treasury-dec-39796_Cm_8847_Accessible.txt", "1  The Government agrees with the Committee\u2019s recommendation"], ["2014-treasury-dec-Public_Spending_Statistics_July_2014_consolidated_revised.txt", "5  Public sector current procurement expenditure on services by function, 2009-10 to 2013-14  Table 5"], ["2014-treasury-dec-AS2014_data_sources_final.txt", "ukgovernmentnews3000-regulations-to-bereformed-or-slashed  29  17 UKTI, httpswww"], ["2014-treasury-dec-Tackling_marketed_tax_avoidance.txt", "  Value of denied advantage losses 11  1 To the extent that the denied advantage has the result that a loss is wrongly recorded for purposes of direct tax and the loss has been wholly used to reduce the amount due or payable in respect of tax, the value of the denied advantage is determined in accordance with paragraph 10"], ["2014-treasury-dec-FRAB_121_09__code_of_practice_on_local_authority_accounting.txt", " The 201415 Code also confirmed the reporting requirements for the change of accounting policy"], ["2014-treasury-dec-Scotland_analysis__Fiscal_policy_and_sustainability.txt", " This gap is projected to amount to 10 percentage points higher borrowing and 100 percentage points higher debt as a share of GDP by 2035-36"], ["2014-treasury-dec-IFRS_15_Application_Guidance.txt", " capitalised under IFRS 15 Trade and other receivables Contract Assets  11  Adjustments  Balances without the adoption of IFRS 15  Other e"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", "9 Hedging Entities apply hedge accounting after considering the costs and benefits of such an approach, including whether an economic hedge exists and the effectiveness of that hedge whether the hedge accounting qualifications can be met and the extent to which it improves the relevance of reported results"], ["2014-treasury-dec-150303_Amending_Directions_-_HMT_to_GA_-_March_2015_Redacted.txt", " The proposed amendment to the Directions was made that day"], ["2014-treasury-dec-OLD_complete_v3.txt", "  Economic impact  RD tax relief reduces the cost of RD investment that companies make"], ["2014-treasury-dec-Russia.txt", " Websitehttpcrimeaport"], ["2014-treasury-dec-banking_reform_impact_assessment_05072014.txt", "  34  Ring-fencing scenario Parameter  Assumption  Capital requirements  Basel III minimum requirements as in baseline scenario plus Ring-fence buffer\u2019 Min CET1 ratio increased by 3 RWAs for RFBs"], ["2014-treasury-dec-FRAB_121_09__code_of_practice_on_local_authority_accounting.txt", " No new adaptations are required for the remaining changes"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " Step 1 requires the identification of the relevant period"], ["2014-treasury-dec-Scotlandanalysis4.txt", "Scotland analysis European Union EU Budget As part of the United Kingdom, Scotland benets from the UK\u2019s EU Budget rebate"], ["2014-treasury-dec-Scotland_analysis__Fiscal_policy_and_sustainability.txt", "56 Consistent with the IFS central projection, the Treasury model was set to run from 2020-21 starting year of IFS long-term projections with the following parameters and inputs   2010-based ONS population projections low migration variant    The impact of Scottish Government policies and other direct impacts of independence were not included including set-up costs    Non-interest spending and onshore non-interest revenues set at the same level as the IFS for 2020-21, with the same composition of spending and tax as the IFS project in that year"], ["2014-treasury-dec-44695_Autumn_Statement__Print_ready_.txt", " This work will report interim findings at Budget 2015"], ["2014-treasury-dec-PU1678_final__1_.txt", "9 Draft legislation on some aspects of transposition is included as an annex to this consultation"], ["2014-treasury-dec-PU1660_IFRS_accounting_guidance.txt", " There is no direct financial return in this example, but the charitable trust is providing service potential for the NDPB in a way that it cannot do itself"], ["2014-treasury-dec-Social_investment_tax_relief__SITR__draft_guidance.txt", " An investment in shares is considered to be made when the shares are issued to the investor by the social enterprise"], ["2014-treasury-dec-CAPITAL_GAINS_TAX_NON_RESIDENTS_AND_UK_RESIDENTIAL_PROPERTY.txt", "  Widely-marketed fund condition 9  1 The scheme meets the widely-marketed fund condition in relation to the disposal if a the scheme has met conditions A to C throughout the relevant ownership period, or b the alternative conditions in paragraph 10 are met"], ["2014-treasury-dec-FRAB__119__09_-_Draft_Code_of_Practice_on_Local_Authority_Accounting_2014-15_with_Annexes.txt", "are those presented by a parent, an investor in an associate or a venturer in a joint venture jointly controlled entity, in which the investments are accounted for on the basis of the direct equity interest ie at cost, or in accordance with chapter seven rather than on the basis of the reported results and net assets of the investees"], ["2014-treasury-dec-131217_Letter_and_annexes_from_Govt_Actuary_to_HMT_2.txt", " Where members have an option to commute pension for lump sum or any other option on retirement it is therefore not clear whether the cost cap net leavers liabilities should be calculated using an assumed commutation rate which will typically be an average figure across the whole membership or the actual rate that the member chooses"], ["2014-treasury-dec-FRAB__119__08_-_Annex_F_Chapter_05_Form_and_content__2013-14.txt", " Inclusion of a sustainability report will fulfil the reporting requirements regarding greenhouse emissions in Schedule 7 of SI 2008 No"], ["2014-treasury-dec-Cm_8869_Scotland_Analysis.txt", "17 For example, because all the evidence shows that a currency union wouldn\u2019t work for either an independent Scotland or the continuing UK, all three of the largest political parties in the UK have made clear that there will be no agreement to share the pound and Bank of England"], ["2014-treasury-dec-FRAB__119__08_-_Annex_G3_-_NDPB_GREEN_2013-14.txt", " 201X-1Y  201W-1X  000  000 27  2013-14  NDPB GREEN ILLUSTRATIVE ACCOUNTS  Service charge due within one year Service charge due later than one year and not later than five years Service charge due later than five years Total  201X-1Y  201W-1X  000  000  Present Value of obligations under on balance sheet service concession arrangements for the following periods comprise Not later than one year Later than one year and not later than five years Later than five years Total Present Value of obligations  18"], ["2014-treasury-dec-37630_Budget_2014_Web_Accessible.txt", "4 overall deficit  Illustrative shock that increases public sector net debt by 10 of GDP every 8 years starting in 2019-20 No shock 2015-16 level of public sector net debt Source Office for Budget Responsibility PSND in 2015-16 and HM Treasury projections of PSND in 2035-36"], ["2014-treasury-dec-Russia.txt", " POB Chisinau, Moldovan SSR now Republic of Moldova Address Russian Federation"], ["2014-treasury-dec-FRAB__119__08_-_2013-14_and_2014-15_FReM_and_illustrative_statements_including_Annexes_A_to_E.txt", " The impairment disclosure under IAS 36 for revalued assets followed from the fact that fair value was optional under IAS 16"], ["2014-treasury-dec-IFRS_16_Application_Guidance_December_2020.txt", "3 Disclosures in WGA will also require more detail in the transition year to allow users of the financial statements to understand the impact of IFRS 16 implementation"], ["2014-treasury-dec-FRAB__120__03_-_Annex_A__ITC_and_WG_Report.txt", " Costs of consolidation  56"], ["2014-treasury-dec-AS2014_distributional_analysis_final.txt", " At this Autumn Statement, a significant improvement has been made to the methodology"], ["2014-treasury-dec-44695_Autumn_Statement__Print_ready_.txt", "  Autumn Statement 2014  4469504AnnexB"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", " To reinforce these commitments, the Treasury has required departments to generate and report on their financial management improvement plans, to publish key data on government activity and invited the National Audit Office to continue its programme of departmental financial management reviews"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " Capital allowances allow the cost of capital assets to be written off against taxable profits"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", " A WGA advisory group was retained from October 2012 to assist the future development of WGA, providing advice on key issues as they affect the presentation, quality and use of the account"], ["2014-treasury-dec-FSCS_annual_report_2014_print.txt", " Equality is about breaking down the barriers that block opportunities for certain groups of people in society, the workplace, education and the world around us"], ["2014-treasury-dec-frem_accounting_for_business_combinations_under_common_control_guidance.txt", " Revaluation Reserves and accumulated depreciation should be transferred, with corresponding adjustments to the general fund reserve"], ["2014-treasury-dec-PESA_2014_-_print.txt", " Offsets with Northern Ireland domestic rates part of other AME and not in budgets in local government adjustments in National Accounts below"], ["2014-treasury-dec-PU1624_final__web_.txt", "17 Transactions between Local Authorities and their Public Corporations are recorded as transactions between those two sectors"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", " The enhancement or refurbishment of a ward or unit should be treated in the same way as new build, provided that the work would be considered as subsequent expenditure in IAS16 terms"], ["2014-treasury-dec-draft_banking_reform_pensions_regulations_july_2014.txt", "  4  4 The court may, on the application of the ring-fenced body under regulation 36, provide that the resolution of one or more of the trustees or managers of an existing pension scheme or the consent of one or more of the employers in relation to that scheme is not required to give effect to the modification which is the subject of the application"], ["2014-treasury-dec-FRAB__120__03_-_Annex_A__ITC_and_WG_Report.txt", "  In addition to assessing public sector schools under group accounting standards, the Working Group has considered the practical implications and recommends that, in order to reduce the burden on local authorities, consideration is given to schools being included in the local authority single entity financial statements rather than being separately split out and accounted for by local authorities as separate entities within the Group Accounts as a part of the consultative process"], ["2014-treasury-dec-Fact_sheet_ISA_8.txt", "  15,000  2013-14  15,000  2014-15  combined  or stocks and shares or  cash  combined  5,760  15,000  11,520  or stocks and shares or  11,520  cash  tax-free ISA allowance  From 1 July the NISA limit will be 15,000 - the biggest ever increase to ISA limits"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", "  DETAILS OF THE SCHEDULE 3"], ["2014-treasury-dec-PU1632_Sustainability_Reporting_Guidance.txt", "13 Energy accounting should follow agreed public sector standards used in carbon accounting for both boundaries of inclusion and, for best practice, the treatment of embodied energy"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " In particular, new subsection 3458 TIOPA provides that sections 169 to 182 of CTA 2010 do not apply for the purposes of the WWDC legislation"], ["2014-treasury-dec-Treasury_minutes_print.txt", " The 2011 Act also places a duty on chief constables and PCCs to co-operate with other criminal justice bodies to provide an efficient and effective criminal justice system s"], ["2014-treasury-dec-elps_annex_final.txt", " For the majority of those policies with a fixed term the annuity payments are made until the end of the term, whether or not the annuitant dies, however there are some policies where the payments are made until the earlier of the death of the annuitant and the end of the term"], ["2014-treasury-dec-INHERITANCE_TAX_INTEREST.txt", " At Autumn Statement 2013 the Government announced that, as part of the Government\u2019s digital strategy to improve the process for customers and the administration of the tax, an online service will be provided in 201516 for the submission of IHT returns"], ["2014-treasury-dec-main_supply_estimates_2014_2015_web.txt", " Section 4 provides a full explanation of the treatment of income and the rules surrounding the use of income"], ["2014-treasury-dec-44695_Accessible.txt", " Many schools have driven down costs but there is significant scope for other schools to make back-office savings"], ["2014-treasury-dec-survivor-benefits-in-occupational-pension-schemes-annex-b.txt", " The data that has been used has not been through the usual data validation processes completed as part of an actuarial valuation"], ["2014-treasury-dec-main_supply_estimates_2014_2015_web.txt", " This cost is determined by the number of employees registered with the scheme and is likely to be in the region of 30,000"], ["2014-treasury-dec-OLD_complete_v3.txt", " Employers who are providing BiKs or expenses to employees earning at a rate of less than 8,500 a year will also be affected by the measure"], ["2014-treasury-dec-FRAB__120__03_-_Annex_A__ITC_and_WG_Report.txt", " The diocese has the right to appeal and therefore the authority does not have unfettered power over the decision, but the appeals process is designed to adjudicate via the schools adjudicator and not to renegotiate an agreed i"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", " The value in use\u2019 of a non cash-generating asset is the present value of the asset\u2019s remaining service potential, which can be assumed to be at least equal to the cost of replacing that service potential"], ["2014-treasury-dec-scotland_analysis_fiscal_policy_and_sustainability_print.txt", "1 percentage points for a 17"], ["2014-treasury-dec-FSCS_annual_report_2014_web.txt", " I thought I had lost it all"], ["2014-treasury-dec-Wales_Bill_-_Explanatory_Notes_-_Report_Stage_-_Final_10-6-14.txt", "  Section 116D8 requires that the standing orders of the Assembly ensure only the First Minister or a Welsh Minister may move a motion for a Welsh rate resolution"], ["2014-treasury-dec-FRAB__120__07_-_Annex_C_-_FT_ARM_14-15.txt", "  6 Comply or explain  Council of Governors  Audit Committee  C"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", " shareholding of another entity, or A contractual right to receive cash or another financial asset or to exchange financial assetsliabilities with conditions favourable to the entity and financial liabilities will be a contractual obligation to pay cash or another financial asset or to exchange financial assetsliabilities with conditions unfavourable to the entity"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", "  NRAM results for the year ending 31 December 2012 showed a profit before tax of 0"], ["2014-treasury-dec-freedom_and_choice_in_pensions_web_210314.txt", " These people can withdraw all of their pension as a lump sum, subject to their marginal rate of income tax    a guaranteed annual income in retirement of over 20,000 the equivalent of a pension pot of around 310,000 at today\u2019s annuity rates"], ["2014-treasury-dec-AS2014_policy_costings_final.txt", "  The cost base The cost base is estimated using DWP administrative data, and is adjusted with the relevant OBR determinants"], ["2014-treasury-dec-44695_Autumn_Statement__Print_ready_.txt", "218 At Budget 2014, the government made the largest ever increase in the individual savings accounts ISA allowance to 15,000, nearly trebling the limit for cash ISAs"], ["2014-treasury-dec-MCD_draft_regulations.txt", " The definition of a regulated mortgage contract is amended to bring second charge mortgage lending out of scope of the consumer credit regime where it is currently regulated and into scope of the mortgages regime"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", "  The IFRICs do not specifically address this situation, but the arrangement is similar to a sale and leaseback arrangement which is dealt with by IAS 17, Leases"], ["2014-treasury-dec-2902216_ScotlandAnalysis_Conclusion_acc2.txt", " Money is allocated on the basis of need, wherever people live"], ["2014-treasury-dec-Modernising_the_taxation_of_corporate_debt_and_derivative_contracts.txt", "  80  In section 684 transfer of derivative contract at notional carrying value, in subsection 3, for its carrying value in substitute its tax-adjusted carrying value based on"], ["2014-treasury-dec-131217_Letter_and_annexes_from_Govt_Actuary_to_HMT_2.txt", " Although these figures do not feature under the sections of the directions which cover data, methodology and assumptions, these are effectively data items and so some comments are set out below on these figures and your principles"], ["2014-treasury-dec-Abolition_of_the__8_500_threshold_for_benefits_in_kind.txt", "  10  1 Section 169A van available to more than one family member etc employed by same employer is amended as follows"], ["2014-treasury-dec-140808_Housing_Zones_Prospectus.txt", "  Requests for designation as a Housing Zone 23"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " Subsection 8 defines or provides clarification on the meaning of the terms allowable expenses, the foreign company, the material provision, the notional alternative provision and the relevant expenses in this Clause"], ["2014-treasury-dec-Final_IA_-_ring-fencing_and_depositor_preference.txt", " The two options the Government considers most likely to be undertaken by the banks to achieve this necessary restructuring are Splitting a scheme - under this scenario, a second pension scheme is established with one or more employers having assets and liabilities transferred to it from the existing scheme in a way that extinguishes their liability to the existing scheme"], ["2014-treasury-dec-44695_Accessible.txt", "228 As announced by the Department for Work and Pensions DWP on 13 October 2014, Universal Credit will expand nationwide through 2015-16 to all remaining Jobcentres and local authorities"], ["2014-treasury-dec-Diverted_Profits_Tax.txt", " 4 In this Part of this Schedule consortium case means a case where the related company is not within paragraph 41a"], ["2014-treasury-dec-CAPITAL_GAINS_TAX_NON_RESIDENTS_AND_UK_RESIDENTIAL_PROPERTY.txt", " New Schedule C1, Part 2 consists of paragraphs 8 to 11 which makes provision about the widely-marketed fund condition"], ["2014-treasury-dec-44695_Autumn_Statement__Print_ready_.txt", "55 Social investment tax relief SITR enlarging the scheme  The government will seek EU approval to increase the investment limit to 5 million per annum per organisation up to a maximum of 15 million per organisation and to extend the relief to small-scale community farms and horticultural activities"], ["2014-treasury-dec-MCD_draft_regulations.txt", " Exclusion for arranging deals with or through authorised persons 20"], ["2014-treasury-dec-elps_annex_final.txt", "  Annuity  A policy into which a policyholder pays a single premium, often the proceeds of a Pensions Business policy in return for an annual income until the death of the policyholder or sometimes for a fixed term usually for the purpose of providing an income in retirement, and in some cases providing an income to another named individual frequently their spouse after the policyholder's death"], ["2014-treasury-dec-Wales_Bill_Command_Paper_-_Welsh.txt", "  Creu trethi datganoledig newydd 70"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", " Where a valuer, following discussion with the entity, determined that depreciated replacement cost DRC is the most appropriate, entities and their valuers should have regard to the RICS Valuation Information Paper No"], ["2014-treasury-dec-130731_Final_IA_-_SAR_for_PSSs_Signed.txt", " Costs and benefits are identified by the main affected groups the customers and creditors of the firms in scope of this proposal"], ["2014-treasury-dec-Country_and_Regional_Analysis_November_2014_Combined.txt", " Social protection  of which personal social services of which incapacity, disability and injury benefits 10"], ["2014-treasury-dec-OLD_complete_v3.txt", " Part 3 of the Income Tax Earnings and Pensions Act ITEPA 2003 charges BiKs to tax as earnings"], ["2014-treasury-dec-OOTLAR_19_March_2014__1_.txt", " These changes will have effect from 1 April 2014"], ["2014-treasury-dec-PU1678_final__1_.txt", "2 The Government does not propose extending the share transfer power to UK branches, since it is unlikely to ever be effective, as the branch itself is very unlikely to have any shares in issuance"], ["2014-treasury-dec-survivor-benefits-in-occupational-pension-schemes.txt", " This is the key reason the Government commissioned additional new research as part of this review"], ["2014-treasury-dec-Public_Spending_Statistics_July_2014_consolidated_revised.txt", "1 Police services of which immigration and citizenship of which other police services 3"], ["2014-treasury-dec-Dual_Contracts_pack.txt", "  The associated employer test 10"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " Clause X extends the Enhanced Capital Allowances ECA scheme for expenditure on zero-emission goods vehicles to 5 April 2018"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " The new legislation changes the way in which the marginal relief fraction and ring fence rates of tax are set"], ["2014-treasury-dec-frem_accounting_for_business_combinations_under_common_control_guidance.txt", " Revaluation Reserves and incomeexpenditure"], ["2014-treasury-dec-Public_Spending_Statistics_July_2014_consolidated_revised.txt", "1  NNDR outturn adjustment  -0"], ["2014-treasury-dec-government_financial_reporting_manual_201314.txt", " That liability does not include the interest charge and service elements, which are expensed annually to the Statement of Comprehensive Net Expenditure"], ["2014-treasury-dec-RRD_draft_for_consultation_-_draft_for_consultation_purposes.txt", " 2 For bridge bank, in each place it occurs, substitute resolution company"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", "  Tackling tax avoidance 1"], ["2014-treasury-dec-OLD_complete_v3.txt", " Corporate debt and derivative contracts Following announcement at Budget 2013 of a review, and in the light of subsequent consultation, legislation will be introduced to make wide-ranging changes to update the corporation tax regime for corporate debt and derivative contracts"], ["2014-treasury-dec-PU1616_OTS_employee_benefits_final_report.txt", " A main example would be paying business mileage at say 60p a mile, rather than the standard 45p a mile"], ["2014-treasury-dec-20140308_bailin_mandatory_compensation_CONSULTATION_DRAFT_FINAL__2_.txt", " Regulation 12 provides that a relevant compensation order may make provision as to the assumptions the independent valuer must make as to the treatment or valuation of certain property of, or securities issued by, the banking institution"], ["2014-treasury-dec-EEA_Accounts_2013-14_-_print.txt", " This change resulted in a small increase in the overall VaR on the Active Management and Benchmark portfolios"], ["2014-treasury-dec-Russia.txt", "a ZHELEZNAYK, Sergei, Vladimirovich Nationality Russian Address Russia"], ["2014-treasury-dec-Social_investment_tax_relief__SITR__draft_guidance.txt", " How does a social enterprise qualify Deals with the social enterprise requirements"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", "48 The Treasury continues to carry a number of financial exposures on its balance sheets and our contingent liabilities remain significant"], ["2014-treasury-dec-supplementary_estimates_and_new_estimates_2013_14_120214_correction.txt", " Section A1A2 An increase in income offset by expenditure within the administration budget including communications and Office of Parliamentary Counsel  9,212,000  -9,212,000  xliii"], ["2014-treasury-dec-39796_Cm_8847_Print_Ready.txt", "  6 Committee of Public Accounts conclusion The NHS has failed to address persistent inequalities in maternity care"], ["2014-treasury-dec-Modernising_the_taxation_of_corporate_debt_and_derivative_contracts.txt", "  20  30  2  Consultation draft  11  After subsection 6 insert 6A  A revocation event also occurs in a period of account whether or not a period to which subsection 6 applies if, at any time during that period, X ceases to be a UK resident investment company"], ["2014-treasury-dec-37630_Budget_2014_Web_Accessible.txt", "28 The broader geopolitical risks prompted by Russia\u2019s actions in Crimea and the potential impact of any disruption to energy markets are more serious"], ["2014-treasury-dec-FRAB__120__03_-_Annex_A__ITC_and_WG_Report.txt", " This issue is not covered in the Working Group\u2019s report"], ["2014-treasury-dec-Public_Spending_Statistics_July_2014_consolidated_revised.txt", "A do not have an impact on the expenditure on services framework because they either take the form of financial transactions which do not constitute spending as one asset is exchanged for another, or they are offset by imputed recoveries in the National Accounts such as the liabilities borne by the Financial Services Compensation Scheme"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", " In practice this means that the assets of most PFI schemes and many NHS LIFT schemes will be accounted for as Property, Plant and Equipment"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", "9 Bank and other borrowings 26 32"], ["2014-treasury-dec-Public_Service_Pensions_Valuations_and_Employer_Cost_Cap_Directions_2014_archived_version.txt", " The County Courts Ireland 1959  Act  Northern  2"], ["2014-treasury-dec-freedom_and_choice_in_pensions_print_210314.txt", "31 The government\u2019s desire is for the new system to be simple and transparent and therefore proposes that the new minimum age will apply to all pension schemes which qualify for tax relief"], ["2014-treasury-dec-10459.Consolidated_Fund.for_web.txt", " EFA\u2019s own Data Handling Policy identifies risks specific to EFA"], ["2014-treasury-dec-PU1624_final__web_.txt", "12 Departments are expected to set PCs clear objectives and challenging targets covering return on Capital Employed, dividend levels, efficiency, and quality of goods and services"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_print.txt", " This formed a key plank of the Bankruptcy and Debt Advice Scotland Act passed by the Scottish Parliament in March 2014"], ["2014-treasury-dec-45502_Cm_8988_Accessible.txt", "uk Where third party material has been identified, permission from the respective copyright holder must be sought"], ["2014-treasury-dec-summary_of_forecasts_of_scottish_deficit_11032014.txt", "9 billion for Scotland\u2019s share of North Sea revenues in 2012-13, despite the fact that the total UK revenues had already been published by HMRC in April 2013 at 6"], ["2014-treasury-dec-Treasury_minutes_print.txt", " The department will continue to keep these systems under review"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", " Where the contract specifies the fee payable to an entity, and there is reasonable evidence that the fee was calculated on this basis, the guarantee is valued at the net present value of the fee"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " It also withdrew capital gains rollover relief on disposals of tangible assets where the proceeds were reinvested in replacement intangible fixed assets acquired on or after 1 April 2002"], ["2014-treasury-dec-elps_main_doc_final.txt", "   Crown copyright 2011 You may re-use this information not including logos free of charge in any format or medium, under the terms of the Open Government Licence"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_web.txt", " Costs associated with the development of our website infrastructure are capitalised only where the Money Advice Service can demonstrate the technical feasibility of completing the infrastructure the Money Advice Service has adequate technical, financial and other resources available to it as well as the intent to complete its development and the Money Advice Service also has the ability to use it upon completion"], ["2014-treasury-dec-PU1624_final__web_.txt", "28 The transactions of these schemes are scored in AME"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", "25 million for the 2014-15 tax year onwards"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", " The changes will bring the customs civil penalty regime in line with other HMRC penalties"], ["2014-treasury-dec-FRAB__120__03_-_Annex_A__ITC_and_WG_Report.txt", " Do you consider that there are any other areas on the accounting treatment of local authority schools which require additional application guidance If yes, please specify the areas and the accounting transactions which require additional the guidance"], ["2014-treasury-dec-FRAB__119__08_-_Annex_H_-_2014-15_FReM.txt", "26 A heritage asset is a tangible asset with historical, artistic, scientific, technological, geophysical or environmental qualities that is held and maintained principally for its contribution to knowledge and culture"], ["2014-treasury-dec-Partnerships_Mixed_membership_partnerships__Alternative_investment_fund_managers__Transfer_of_assets___income_Streams_through_partnerships.txt", " This is a mixed membership partnership and the individual members are in a position to enjoy profits paid via the corporate member"], ["2014-treasury-dec-main_supply_estimates_2014_2015_print.txt", " In practice, some 2-4 weeks are usually available for Select Committees to examine Supplementaries on the occasions when they are presented"], ["2014-treasury-dec-Diverted_Profits_Tax.txt", " This paragraph ensures that Chapter 6 of Part 22 of CTA 2010 has effect in relation to diverted profits tax and interest on diverted profits tax"], ["2014-treasury-dec-Modernising_the_taxation_of_corporate_debt_and_derivative_contracts.txt", "  5  6  A company obtains a derivative-related tax advantage if a it brings into account a debit to which it would not otherwise be entitled, b it brings into account a debit which exceeds that to which it would otherwise be entitled, c it avoids having to bring a credit into account, d the amount of any credit brought into account by the company is less than it would otherwise be, or e it brings a debit or credit into account earlier or later than it otherwise would"], ["2014-treasury-dec-37630_Budget_2014_Web_Accessible.txt", "6 Pension Plan add effect from reclassification from 1"], ["2014-treasury-dec-budget_2014_data_sources.txt", "ukonsrelnaa1-rdunited-kingdom-economic-accountsq3-2013index"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " Paragraph 3 amends section 98C of the Taxes Management Act 1970 to provide for penalties where a person has failed to provide information required under section 310C of FA 2004"], ["2014-treasury-dec-OLD_complete_v3.txt", "  The measure is expected to have a positive impact on individuals who employ care and support workers by cutting employment costs by up to 2,000 a year"], ["2014-treasury-dec-36048_Cm_8774.txt", " In the Foundation Trust sector, DH are not prescriptive on banking issues and do not have the legal powers to direct on such matters"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " New subsection 2 gives relevant amount\u2019 the same meaning as in the transfers of income streams legislation, and also covers the timing of the tax charge"], ["2014-treasury-dec-OOTLAR_19_March_2014__1_.txt", " It is estimated that up to 1,000 businesses could potentially be affected by this change"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " 4 In sub-paragraph 6, for 3 substitute 4"], ["2014-treasury-dec-44695_Accessible.txt", "110 The UK is expected to grow faster than any G7 country this year"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", " of existing engagements as of 31 March 2014  HM Treasury  DMO  OBR  UKFI  12  5  0  0  of which No"], ["2014-treasury-dec-EEA_Accounts_2013-14_-_print.txt", " In line with the SLA, any substantive breaches of the limits andor any operational errors will be reported to the Treasury as soon as possible, along with advice on how the Bank will deal with them"], ["2014-treasury-dec-Port_of_Sunderland_ECA.txt", "818  Tarmac Edge  FFL 4"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " New section 809AAZA1a sets out the first condition, that there is, or there is in substance a disposal of a right to relevant receipts"], ["2014-treasury-dec-36048_Cm_8774.txt", " A Universal Credit Supplier Director was appointed in September 2013, which will improve controls over the management of suppliers along with a refined commercial strategy"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", "1 billion for Help to Buy and 0"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", " Detailed guidance on the source and content of this data is provided outside this Manual"], ["2014-treasury-dec-Personal_Allowance_for_2015-16.txt", " Average gains do not differ significantly by gender or between those aged under or over 68 years old"], ["2014-treasury-dec-PESA_2014_-_print.txt", " Administration budgets are a subset of resource DEL that are set net of income arising from departments\u2019 administrative activities"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", " However, prudent fiscal policy to bring debt down from its current high levels will help prepare the UK to deal with these pressures in future, alongside reforms to the State Pension age and public service pensions, and measures to deliver improved productivity in the NHS"], ["2014-treasury-dec-DAO_Treasury_Minutes_2014_Update.txt", "1 Horse Guards Road London SW1A 2HQ For enquiries about distribution of this and other DAO letters please contact Kate Adedipe on 020 7270 5314 or email kate"], ["2014-treasury-dec-UK_Sovereign_Sukuk_PLC_Offering_Circular.txt", "141514 BL Revision 0 Operator DavS  Whilst any of the Certificates held by a Certificateholder are represented by the Global Certificate, notices to be given by such Certificateholder may be given where applicable through Euroclear and or Clearstream, Luxembourg and otherwise in such manner as the Registrar and Euroclear and Clearstream, Luxembourg may approve for this purpose"], ["2014-treasury-dec-main_supply_estimates_2014_2015_web.txt", "40 Dependants 42,497 2,671 51"], ["2014-treasury-dec-OLD_complete_v3.txt", "  Further advice If you have any questions about this change, please contact Cathy Wilson on 03000 536678 email cathy"], ["2014-treasury-dec-OLD_complete_v3.txt", " Detailed regulations will follow"], ["2014-treasury-dec-DISCLOSURE_OF_TAX_AVOIDANCE_SCHEMES.txt", " Paragraph 12 amends section 98C of the Taxes Management Act 1970 to introduce penalties where a person has failed to provide information required under section 313ZC of FA 2004"], ["2014-treasury-dec-131217_Letter_and_annexes_from_Govt_Actuary_to_HMT_2.txt", " In fact these two figures are likely to differ for all schemes"], ["2014-treasury-dec-FRAB__120__03_-_Annex_A__ITC_and_WG_Report.txt", " The ONS classify entities to either the private or public sector"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " Paragraph 14 inserts new sub-paragraphs 3A and 3B into paragraph 146 of Schedule 6 to require that any regulations made under new paragraph 12A5 and 6 that removes an exemption in paragraph 12A or narrows its scope are made under the draft affirmative procedure"], ["2014-treasury-dec-FSCS_annual_report_2014_print.txt", "indb 173  03072014 1436  174 FSCS Annual Report and Accounts 201314  k Welcome Financial Services Limited Welcome FSCS declared Welcome in default on 2 March 2011"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", "  Scope of this report 5  My Report covers    In Part 1, the Government's financial position and the progress the Treasury has made in taking forward recommendations made in previous years by the National Audit Office and the Committee of Public Accounts and    In Part 2, why I qualified my audit opinion on the 2012-13 WGA, and the progress made by the Treasury in resolving my qualifications"], ["2014-treasury-dec-freedom_and_choice_in_pensions_web_210314.txt", " 6  Decumulation phase 6"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_web.txt", "5  Consumer Engagement  14,863"], ["2014-treasury-dec-elps_annex_final.txt", "  Personal pensions mis-selling For some policies there is an increase in the annuity payments around 19971998 as a result of the personal pensions mis-selling compensation scheme see sub-section 7"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", " When calculating the EIR, future cash flows are estimated, considering all contractual terms of the instrument for example prepayment options, but potential future credit losses are not considered"], ["2014-treasury-dec-Public_Spending_Statistics_methodology.txt", " central government debt interest that are required for publications"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", " Public sector net borrowing fell from 11 of GDP in 2009-10 to 7"], ["2014-treasury-dec-Tackling_marketed_tax_avoidance.txt", "  Getting to this stage  This proposal was newly announced in the Chancellor\u2019s Autumn Statement on 5 December 2013"], ["2014-treasury-dec-44695_Autumn_Statement__Print_ready_.txt", "2 Illustrative future gross financing requirement  billion  2015-16  2016-17  2017-18  2018-19  CGNCR ex NRAM, BB and NR  95  73  38  16  -2  Gilt redemptions  70  70  79  67  93  6  6  6  6  6  171  149  123  89  97  Financing for the Official Reserves Illustrative gross financing requirement  2019-20  Figures may not sum due to rounding"], ["2014-treasury-dec-ias_16_guidance_types_of_maintenance_on_the_trunk_roads.txt", "Types of Maintenance on the Trunk Roads  Background In the four overseeing countries, roads are called various things"], ["2014-treasury-dec-PU1643_Charter_budget_responsibility_update_web.txt", " The OBR will also produce analysis of past forecasting performance"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", "3 Deferred tax Deferred tax is calculated using the liability method, on temporary differences arising between the tax bases of assets and liabilities and their carrying amounts in the Financial Statements"], ["2014-treasury-dec-supplementary_estimates_and_new_estimates_2013_14_120214_correction.txt", "  1,500,000  Total change in Capital DEL Voted  1,500,000  Increase in cash required as a result of the above transactions  4,100,000  Total change in Net Cash Requirement  4,100,000  645  -1,500,000  -  1,500,000  -  4,100,000  National Savings and Investments  Supplementary Estimates, 2013-14  Part I  Voted  Departmental Expenditure Limit Resource Capital Annually Managed Expenditure Resource Capital Total Net Budget Resource Capital Non-Budget Expenditure  Non-Voted  Total  -1,500,000 1,500,000  -  -1,500,000 1,500,000  -  -  -  -1,500,000 1,500,000  -  -1,500,000 1,500,000  -  Net cash requirement  4,100,000  Supplementary amounts required in the year ending 31 March 2014 for expenditure by National Savings and Investments on Departmental Expenditure Limit Expenditure arising from Cost of delivery of National Savings and Investments operations, and leveraged activities with other bodies including administration, operational research and development works, other payments and non cash items"], ["2014-treasury-dec-PU1719_HMT_Science_.txt", " Getting this right requires elements of both 'push' and 'pull'"], ["2014-treasury-dec-20140308_bailin_mandatory_compensation_CONSULTATION_DRAFT_FINAL__2_.txt", " Regulation 7 provides that the relevant compensation order must require the independent valuer to assess the treatment actually received by relevant persons and the treatment relevant persons would have received had the banking institution entered insolvency"], ["2014-treasury-dec-45502_Cm_8988_Accessible.txt", " Recommendation The department should ensure it conducts and publishes a robust evaluation of the actual benefits and costs of this scheme"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", "8 billion 2011-12 3"], ["2014-treasury-dec-Building_societies_bail-in_order_draft_5th_March_2014_consultation_draft.txt", "1 Section 90D of the Building Societies Act 1986e notice to the FCA and the PRA is amended as follows"], ["2014-treasury-dec-10460-001_National_Loans_Fund_Account.for_web.txt", " The drawn loans represent a claim on the IMF and are therefore an asset of the NLF"], ["2014-treasury-dec-main_supply_estimates_2014_2015_print.txt", " This Estimate covers expenditure by the Department for Culture, Media and Sport on support to museums,  galleries and libraries arts sport architecture and the historic environment tourism, broadcasting and media gambling, licensing and horseracing expenditure on the administration of the Department on research and other surveys on costs associated with the 2012 Olympic and Paralympic Games on the Royal Parks Agency on the Government Equalities Office and the Equality and Human Rights Commission and payments to the British Broadcasting Corporation BBC to finance television and sound broadcasting within the United Kingdom"], ["2014-treasury-dec-Partnerships_Mixed_membership_partnerships__Alternative_investment_fund_managers__Transfer_of_assets___income_Streams_through_partnerships.txt", " The individual member will then receive a corresponding tax credit when the remuneration is received or vests"], ["2014-treasury-dec-PU1719_HMT_Science_.txt", " Such clusters are being backed across the UK"], ["2014-treasury-dec-03._2013-14_DEPARTMENT_YELLOW.txt", " A summary of the performance of the schemes is provided in these financial statements, with further information available link to ALB financial statements"], ["2014-treasury-dec-PU1624_final__web_.txt", "    Cr Long-term lease creditor of 250 million  13"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_print.txt", " We set ourselves challenging targets across a range of measures  notably our aim not just to generate traffic to our service, but to drive real, positive action on the part of our customers"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", " The Treasury also has outstanding loans relating to a range of other financial institutions, which are supported by FSCS\u2019s powers to impose levies on the wider banking industry"], ["2014-treasury-dec-FRAB__120__07_-_Annex_C_-_FT_ARM_14-15.txt", " Monitor will also require NHS foundation trusts to obtain a limited assurance report from their external auditors on the content of the quality report and to include it in the annual report"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " The CPS rates of CCL are legislated two years in advance based on a rate per tonne of carbon set for that year by the Government"], ["2014-treasury-dec-PU1719_HMT_Science_.txt", "9 billion towards scientific grand challenges"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " Subsection 3 specifies that existing provisions on the time limit for claims for group relief apply for claims for post-commencement additional supplement"], ["2014-treasury-dec-Remittance_Basis_Charge.txt", " The remittance basis rules were revised in Finance Act 2008 to introduce an annual remittance basis charge of 30,000 for those who met what is now the 7-year residence test"], ["2014-treasury-dec-PU1624_final__web_.txt", "  105  Recording of PFI 13"], ["2014-treasury-dec-freedom_and_choice_in_pensions_print_210314.txt", " The proportion of UK defined benefit pension funds currently open to new members fell from 66 to 27 between 2006 and 2013"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", "  36\u2003\u2003 Annual report and accounts 2013-14  Challenges faced by the Treasury in 2013-14 3"], ["2014-treasury-dec-PU1616_OTS_employee_benefits_final_report.txt", "33 Benefits are generally subject to Class 1A National Insurance Contributions NICs which is an employer only liability, paid after the year end rather than Class 1 which is an employee and employer liability, normally paid monthly"], ["2014-treasury-dec-freedom_and_choice_in_pensions_web_210314.txt", "ukgovernmentuploadssystemuploadsattachmentdatafile223031wprdigest0712"], ["2014-treasury-dec-ENFORCEMENT_BY_DEDUCTION_FROM_ACCOUNTS.txt", " Paragraph 17 provides HMRC Commissioners with the power to vary specified time limits and sums included in the Schedule"], ["2014-treasury-dec-PESA_2014_-_print.txt", "3  Public corporations\u2019 capital expenditure on services, 2009-10 to 2015-16  105  Table 8"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " For those cases linked to a notice under Chapter 2, the amount is the same as would be required if the taxpayer were to have taken the necessary action to settle the dispute"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " 5 Where the first and second conditions are met, work done in the 90-day period to restore the building to suitability for use as a dwelling does not count, for the purposes of paragraph 31, as construction or adaptation of the building for use as a dwelling"], ["2014-treasury-dec-FRAB__120__02_-_IFRS_13_Fair_Value.txt", " For non-specialised assets such as office blocks this will be market value in existing use"], ["2014-treasury-dec-FSCS_annual_report_2014_web.txt", "3  2530  14  220225  Aleksander Alex Kuczynski  210215  1"], ["2014-treasury-dec-44369_Cm_8958_accessible.txt", " It has also established the Major Projects Leadership Academy to train senior project leaders in the civil service"], ["2014-treasury-dec-FRAB__120__04_-_Discount_rates.txt", " The Treasury asks the Board to consider and discuss its emerging policy on discount rates and specifically to consider the following questions i  Does the Board consider there to be a case for changing the Treasury\u2019s existing discount rates policy  ii  Does the Board consider that, in light of the constituent feedback which prompted the IASB\u2019s research project on discount rates and the feedback HM Treasury has received as part of the Simplifying and Streamlining Accounts project, that there is merit is considering conceptually appropriate discount rates for the public sector context  iii  What is the Board\u2019s view of the Treasury\u2019s provisional conclusions  HM Treasury 3rd April 2014"], ["2014-treasury-dec-FSCS_annual_report_2014_print.txt", "  Presentation of the accounts Historically, the accounts of the FSCS and classes were prepared under different accounting frameworks"], ["2014-treasury-dec-Russia.txt", " POB Abakan, Khakassia, Russian Federation a"], ["2014-treasury-dec-survivor-benefits-in-occupational-pension-schemes.txt", " These reflect the societal expectations of previous decades and the difference in life expectancies between men and women at that time"], ["2014-treasury-dec-PN_February_2014_II.txt", " Please send all comments or enquiries on our statistics to Statistical Contact  Luc Tucker  Email ReservesStatisticshmtreasury"], ["2014-treasury-dec-FRAB__119__Minutes.txt", " If an entity is constrained in the way that it can use assets then it is meaningless to hold them at market value when this isn\u2019t the reason why the entity is holding the asset"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_web.txt", "1  Write-down of tangibles  11  3"], ["2014-treasury-dec-OLD_complete_v3.txt", " This threshold amount is currently 2 million section 2D"], ["2014-treasury-dec-131217_Letter_and_annexes_from_Govt_Actuary_to_HMT_2.txt", " There may be some future circumstances where one methodology is more likely to lead to a breach and other future circumstances where the same methodology is less likely to lead to a breach"], ["2014-treasury-dec-UK_Sovereign_Sukuk_PLC_Offering_Circular.txt", "  Issue Price  100 per cent"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", " NHS bodies may also wish to refer to general HM Treasury guidance for the preparation of SRs at httpswww"], ["2014-treasury-dec-140220_Letter_and_annexes_from_HMT_to_Govt_Actuary_3.txt", " The Firefighters\u2019 Pension Scheme Scotland Order 2007 Members of police forces England and Wales  The schemes established by 1"], ["2014-treasury-dec-EU_finances_2014_final.txt", "2 The ECA\u2019s annual report is subject to consideration by the budgetary authority Council and European Parliament under the discharge procedure set out in Article 319 3 of the Treaty on the functioning of the EU"], ["2014-treasury-dec-Administration_of_employee_expenses.txt", " The Social Security Contributions Regulations 2001, Schedule 3 provides for payments to be disregarded in the calculation of earnings for the purposes of earnings-related National Insurance contributions"], ["2014-treasury-dec-44695_Autumn_Statement__Print_ready_.txt", " And for those young people who are out of work and require the most help to look for a job, there will be a new intensive period of employment support at the start of their Universal Credit claim"], ["2014-treasury-dec-SDPR_Update_September_2014___published_as_Clarifications_.txt", "00  31-Dec-09  1-Apr-10  5"], ["2014-treasury-dec-44369_Cm_8958_accessible.txt", " In 2012-13 public spending on maintaining England's roads was 4 billion of which the Agency spent 720 million capital and revenue and the department provided 779 million capital for local highway authorities' road maintenance"], ["2014-treasury-dec-main_supply_estimates_2014_2015_web.txt", " The following individuals are responsible for the expenditure within this Estimate Accounting Officer  Richard Heaton  Richard Heaton has personal responsibility for the proper presentation of the department's resource accounts and their transmission to the Comptroller  Auditor General, and is also responsible for the use of public money and stewardship of assets"], ["2014-treasury-dec-Cm_8869_Scotland_Analysis.txt", " Its collective influence and reach is helping to end extreme poverty, saving lives during humanitarian crises and making vital contributions to peacekeeping missions"], ["2014-treasury-dec-20140308_bailin_mandatory_compensation_CONSULTATION_DRAFT_FINAL__2_.txt", " Mandatory provisions appointment of independent valuer 6"], ["2014-treasury-dec-OOTLAR_19_March_2014__1_.txt", "5 per cent abv and    0"], ["2014-treasury-dec-44369_Cm_8958_print_ready.txt", "3 The Government reviews progress on the Smart Meter Programme on an ongoing basis including tracking costs and benefits as set out in the monitoring and evaluation strategy"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " Clause 271 applies if a person conceals, destroys or disposes of or arranges for the concealment, destruction or disposal of a document that is subject to an information notice under clause 248"], ["2014-treasury-dec-BRRD_impact_assessment_revised.txt", " The financial crisis showed that when systemically important banks were at risk of failing, entering insolvency and allowing them to fail was unlikely to be in the public interest, as is the case for other businesses"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", " At 31 March 2014 HM Treasury was committed to pay minimum service charges in future years 2013-14  2012-13  000  000  Service charge due within one year  12,591  11,336  Service charge due between two to five years  58,581  51,836  Service charge due thereafter  467,086  454,280  Total service charges  538,258  517,452  No other members of the Treasury group have entered into PFI arrangements"], ["2014-treasury-dec-37630_Budget_2014_Web_Accessible.txt", "6 add effect from reclassification from -1"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", " This amount represents the balance of the academy reserves for 2011-12, with an initial 10 billion out of a total of 17"], ["2014-treasury-dec-Scotland_analysis__Fiscal_policy_and_sustainability.txt", "8  North Sea oil and gas revenues make up a much smaller proportion of overall UK tax revenues than Scottish revenues"], ["2014-treasury-dec-Wales_Bill_Command_Paper_-_Welsh.txt", " Fodd bynnag, disgwylir iddi roi tystiolaeth o\u2019i rhagolygon ar gyfer trethi Cymreig i'r Cynulliad"], ["2014-treasury-dec-37630_Budget_2014_Web_Accessible.txt", "61 Including all measures set out in this Budget, the OBR\u2019s March 2014 Economic and fiscal outlook\u2019 shows that the government remains on course to meet the fiscal mandate"], ["2014-treasury-dec-44695_Autumn_Statement__Print_ready_.txt", "4  Resource DEL, excluding depreciation  316"], ["2014-treasury-dec-survivor-benefits-in-occupational-pension-schemes.txt", " The funding responsibility in respect of a trust based scheme falls to the employer in the first instance, or in respect of a public service scheme, to the authority responsible for paying the scheme benefits"], ["2014-treasury-dec-PU1624_final__web_.txt", "enquirieshm-treasury"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", "  3  5  10  15  20  25  A contribution to a flood or coastal erosion risk management project is a qualifying contribution if the contribution is made under an agreement between a the person making the contribution, and b the applicant authority or as the case may be the Environment Agency, or between those two persons and other persons"], ["2014-treasury-dec-PU1650_Remit_and_Recommendations_for_FPC__print_.txt", " Section 9E2 of the Act requires that I make such recommendations within 30 days of the day that section comes into force and at least once in every year thereafter"], ["2014-treasury-dec-Final_IA_-_ring-fencing_and_depositor_preference.txt", " RFBs prohibited from having branches or subsidiaries outside the EEA"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", " Update provided as a chart"], ["2014-treasury-dec-44695_Accessible.txt", " As the economy begins to recover, the government wants to ensure the support it offers carers keeps pace with the general rise in earnings"], ["2014-treasury-dec-PU1738_print_CMYK.txt", "20 The report is accompanied by 5 Commission Staff Working Papers i Implementation of Article 325 TFEU by the Member States in 2012 ii Statistical Evaluation of Irregularities reported for 2012 iii Follow-up recommendations to the Commission report on the protection of the EU\u2019s financial interests - Fight Against Fraud 2011 iv Methodology regarding the statistical evaluation of reported irregularities for 2012 and v Annual overview with information on the results of the Hercule II programme in 2012"], ["2014-treasury-dec-Russia.txt", " Publicly supported the Russia-Crimea unification treaty and the related federal constitutional law"], ["2014-treasury-dec-OOTLAR_19_March_2014__1_.txt", " If HMRC is successful in this litigation, unpaid tax is recovered from the litigants but there is little incentive for other scheme users, or those using essentially similar arrangements, to accept the court\u2019s findings and pay to HMRC any underpaid tax"], ["2014-treasury-dec-Public_Spending_Statistics_July_2014_consolidated_revised.txt", " The key data being updated in this release are for the years 2009-10 to 2013-14"], ["2014-treasury-dec-cluster_area_allowance_consultation.txt", "  Duration  The consultation opens on 23 July and closes on 30 September 2014"], ["2014-treasury-dec-Partnerships_Salaried_member_rules.txt", " M has been a member of ARC LLP since 1 July 2010"], ["2014-treasury-dec-EEA_Accounts_2013-14_-_print.txt", "  Special Drawing Rights SDR remuneration  The EEA is remunerated in SDRs on its holdings of SDRs and pays interest on its SDR allocation"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", " Within the Treasury, the Chancellor has chosen to devolve responsibility for a defined range of departmental work to his 5 fellow ministers whose responsibilities can be found on pages 8-9 of this report"], ["2014-treasury-dec-UK_Sovereign_Sukuk_PLC_Offering_Circular.txt", " 571 of Hong Kong the SFO\u2019\u2019 and any rules made under the SFO or ii in other circumstances which do not result in the document being a Prospectus\u2019\u2019 as defined in the Companies Winding-up and Miscellaneous Provisions Ordinance Cap"], ["2014-treasury-dec-OOTLAR_19_March_2014__1_.txt", "  The simplified reporting requirement three line accounts for the income tax self assessment return will continue to be aligned with the VAT registration threshold"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_web.txt", " Scope of responsibility As Accounting Officer, I have responsibility for maintaining a sound system of internal control that supports the achievement of the Money Advice Service statutory objectives and for reviewing its effectiveness"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", "21 The Treasury\u2019s Non Executive Board Members provide challenge to help shape the strategic thinking of ministers and officials"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_web.txt", " Many people become over-indebted because they have trouble keeping up repayments on money they have borrowed"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", "  1 The Office for Budget Responsibility, UK Financial Investments Ltd, Infrastructure Finance Unit Ltd, Financial Services Compensation Scheme, Money Advice Service, UK Asset Resolution Group including the Bradford and Bingley and its subsidiaries, Northern Rock Asset Management and its subsidiaries and UK Asset Resolution Corporate Services Ltd and Help to Buy HMT Ltd"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", "uk  461  FINANCE BILL 2015  EXPLANATORY NOTE  DISTRIBUTIONS ETC"], ["2014-treasury-dec-PU1624_final__web_.txt", "22 Department A\u2019s budget  100  9"], ["2014-treasury-dec-44695_Autumn_Statement__Print_ready_.txt", "indd 37  37  02122014 2258  1"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", " 154122 Chapter 4 Annex 9 - Transfer by Absorption "], ["2014-treasury-dec-main_supply_estimates_2014_2015_web.txt", "  5  Main Estimates, 2014-15  6  Main Estimates, 2014-15  Section 2"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_print.txt", "  Andy Briscoe Chairman  Too often a culture of fear and embarrassment surrounds people\u2019s attitudes to money, leading many just to put up with their situation  or, still worse, store up bigger problems for the future"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", "  RESOLUTION 82  FINANCE BILL CLAUSES 192 - 226 SCHEDULES 26 - 29  59"], ["2014-treasury-dec-Black_Country_Gasholders_site.txt", "5m 5 26  El Sub Sta  3 1  259  El Sub Sta  Trac  k  Track  34  122"], ["2014-treasury-dec-PU1616_OTS_employee_benefits_final_report.txt", " Chapter 5 also suggests ways in which the usage and processing of flat rate expenses FREs can be improved"], ["2014-treasury-dec-budget_2014_distributional_analysis.txt", "A shows that   on average, households in the middle of the income distribution saw the largest reductions in real income between 2007-08 and 2011-12    on average, households in the bottom two deciles saw their incomes protected against the effects of inflation  1  In line with Office for National Statistics analysis, figures in this chart are adjusted using the implied household deflator for all deciles to adjust to real-terms"], ["2014-treasury-dec-Country_and_Regional_Analysis_November_2014_Combined.txt", " 3 This excludes the temporary effects of banks being classified to the public sector"], ["2014-treasury-dec-2902216_ScotlandAnalysis_Conclusion_acc2.txt", " Economists call this the border effect\u2019"], ["2014-treasury-dec-FSCS_annual_report_2014_web.txt", " And the winners of the FSCS People Awards 201314 are  Section 9 Developing Our People 83   Team Award Initial Contact Team left to right Terry Povey, Tom Sheffield, Zahier Sheikh, Mellisa Asamoah, Allister Smith, Cynthia Langlais, Kristian Henery, Alan Szenkier, Cliff Fine, John Evans, Preetesh Dushra  The Initial Contact Team works with all teams across FSCS to deliver an exceptional service to consumers  84 FSCS Annual Report and Accounts 201314  Giving Something Back Romy Deutscher and John King  Rising Star Charlotte Pugh  It is important for FSCS to have a strong CSR agenda and to contribute to the community in which it operates"], ["2014-treasury-dec-Treasury_minutes_web.txt", "  9  7 Committee of Public Accounts conclusion Conclusion The Ministry told the Committee that it expected to make savings by creating a new Probation Service"], ["2014-treasury-dec-Cm_8869_Scotland_Analysis.txt", "27 International investors value the fact that large financial firms based in Scotland are part of the UK-wide regulatory framework"], ["2014-treasury-dec-FRAB_121_03_mid_year_reporting.txt", " DfT and ensured that the trends were explained with explanatory narrative"], ["2014-treasury-dec-PU1643_Charter_budget_responsibility_update_print.txt", "4 The duty feeds directly into the Treasury\u2019s fiscal objective to deliver sound and sustainable public finances"], ["2014-treasury-dec-Alcohol_duty_-_registration_of_alcohol_wholesalers.txt", " As well as businesses which will be expected to register, also affected by this scheme will be alcohol retailers who will be expected to comply with due diligence requirements"], ["2014-treasury-dec-39796_Cm_8847_Accessible.txt", " These measures will allow the FCO to quantify the relative return on its investment and understand where they should put their resources"], ["2014-treasury-dec-AS2014_distributional_analysis_final.txt", " This publication is available at www"], ["2014-treasury-dec-39796_Cm_8847_Print_Ready.txt", " Any enquires regarding this publication should be sent to us at public"], ["2014-treasury-dec-Partnerships_Mixed_membership_partnerships__Alternative_investment_fund_managers__Transfer_of_assets___income_Streams_through_partnerships.txt", " The mixed membership partnership legislation applies and this 100,000 is reallocated to X"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", " The warranties and tax indemnity are both time-limited and subject to an overall cap 100 per cent of the final consideration in relation to the warranties in relation to title, capacity and authority and 35 per cent of the final consideration in other cases"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_web.txt", " This is particularly important in the field of debt advice, where people very often need to make difficult choices to get their lives back on track"], ["2014-treasury-dec-37630_Budget_2014_Web_Accessible.txt", " Work can now begin on this critical infrastructure project which will help relieve traffic congestion across the Mersey and promote regeneration in the area"], ["2014-treasury-dec-04._2013-14_AGENCY_PINK.txt", "  Total number of special payments Total value of special payments 000  201X-1Y  201W-1X  000  000  Comparatives need be given for category totals"], ["2014-treasury-dec-PU1657_Response_to_Remit_and_Recommendations_for_FPC__no_covers_.txt", " The Committee will continue to explain how it has regard to the stance of monetary policy and the MPC's forecasts"], ["2014-treasury-dec-45502_Cm_8988_Accessible.txt", "90  Work and Pensions DWP  3  1"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", "  2  Any adjustments required to be made under this section whether or not by an officer of Revenue and Customs may be made by way of an assessment, the modification of an assessment, amendment or disallowance of a claim, or otherwise"], ["2014-treasury-dec-freedom_and_choice_in_pensions_web_210314.txt", "4 Responses to this consultation should be sent to Freedom and Choice in Pensions Consultation Pensions and Savings Team HM Treasury 1 Horse Guards Road London SW1A 2HQ Alternatively, please send responses by e-mail to Pensions"], ["2014-treasury-dec-freedom_and_choice_in_pensions_print_210314.txt", " As such, the government expects any impacts to be mainly in respect of the estimated 11 billion of new premia that flow into annuities each year"], ["2014-treasury-dec-frem_accounting_for_business_combinations_under_common_control_guidance.txt", " Other transfers of function under common control, including those resulting from the public service reform agenda where service functions continue to be performed within the public sector"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " Paragraph 9 provides that there is no penalty where there is a reasonable excuse"], ["2014-treasury-dec-government_financial_reporting_manual_201314.txt", "33 Further notes shall be provided as required by other IFRSs or as necessary to provide additional information that is not presented on the face of the Statement of Financial Position, Statement of Comprehensive Net Expenditure or Statement of Cash Flows but is relevant to provide an understanding of such statements"], ["2014-treasury-dec-Dual_Contracts_pack.txt", " The effect of this measure is to prevent the income it identifies from being eligible for remittance basis tax treatment"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", " In summary the Treasury will continue to focus on   implementing a cross-government deficit reduction plan and monitoring the implementation of spending plans    implementing a government fiscal strategy that supports fiscal sustainability    supporting sustainable long-term public service reform to address medium and long term fiscal pressures    reforming public service pay and pensions    improving the UK\u2019s ability to tackle tax avoidance and tax evasion Annual report and accounts 2013-14\u2003\u2003 23    improving the sustainability of the tax base    promoting the efficient management of government owned assets    effectively managing government financing  Objective 2  secure a growing economy that is more resilient and more balanced between public and private sectors  the Treasury will take action to boost enterprise, support green growth and build a fairer and more balanced economy to achieve a sustainable distribution of growth across the economy"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", " DH would account for this as Dr  Investment in NHS body  Cr  Guarantee liability  The guarantee liability is amortised to the operating cost statement over 5 years"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", "9 billion 2011-12 19"], ["2014-treasury-dec-FRAB__119__08_-_Annex_I1_-_DEPARTMENT_YELLOW_2014-15.txt", "2 Comparison with IFRS-based accounts Many transactions are treated in the same way in National Accounts and IFRS-based accounts, but there are a number of differences as detailed below"], ["2014-treasury-dec-OLD_complete_v3.txt", "  Compliance Costs One-off Costs Average Annual Costs Total Costs PV Compliance Benefits One-off Benefits Average Annual Benefit Total Benefit PV  Cost  Time Period yrs  9"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", "6  Foreign currency risk  The mortgage business includes investment and funding in foreign currencies and this gives rise to foreign currency risk given their sensitivity to changes in foreign currency exchange rates"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", "6 billion 2011-12 21"], ["2014-treasury-dec-EEA_Accounts_2013-14_-_print.txt", " An ISDA Master Agreement contains close-out netting provisions which provide that, if an event of default occurs and a party chooses to close out its transactions with its counterparty, all transactions documented under the ISDA Master Agreement with such counterparty will be closed-out at the same time and netted off against each other"], ["2014-treasury-dec-FRAB__119__09_-_Draft_Code_of_Practice_on_Local_Authority_Accounting_2014-15_with_Annexes.txt", "210A  separate vehicle is a separately identifiable financial structure, including separate legal entities or entities recognised by statute, regardless of whether those entities have a legal personality"], ["2014-treasury-dec-main_supply_estimates_2014_2015_web.txt", " The Estimate provides for the costs of theNorthern Ireland Office and it's associated bodies, the salaries of the Secretary of State for Northern Ireland and her Minister, and a grant to the Northern Ireland Consolidated Fund"], ["2014-treasury-dec-FRAB__120__07_-_Annex_C_-_FT_ARM_14-15.txt", "    The report must have a front and back cover and title page"], ["2014-treasury-dec-PU1738_print_CMYK.txt", "17 The Certifying Body for the agricultural funds reports on whether the annual accounts of the paying agencies are in all material respects true, complete and accurate and that internal control procedures have operated satisfactorily"], ["2014-treasury-dec-FSCS_annual_report_2014_web.txt", " He has also worked at HSBC Midland and Reuters in finance, technology and change"], ["2014-treasury-dec-elps_annex_final.txt", "6  Equitable Life Policy Values  35"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", " Research and Development where research and development expenditure can be separated from patient care activity, it should be recorded here but the cost of staff employed on RD activity should be included under Other Employee Benefits rather than here"], ["2014-treasury-dec-scotland_analysis_fiscal_policy_and_sustainability_print.txt", "24 Medium-term until 2018-19 revenue shares are based on the geographical split of fields using the Scottish Adjacent Waters boundary order 1999"], ["2014-treasury-dec-PU1719_HMT_Science_.txt", " And it will fund our international subscription to facilities such as CERN"], ["2014-treasury-dec-main_supply_estimates_2014_2015_print.txt", " The government has agreed that an individual trust member should be indemnified against legal damages and costs arising from advice given, or actions done, honestly and in good faith in the execution of his or her board functions, except where the member has acted recklessly"], ["2014-treasury-dec-Govt_NC5_and_NS4_Tax_relief_for_theatrical_production_.txt", " Income includes receipts from the sale of tickets or of rights in the theatrical production, royalties or other payments for use of other aspects of the production such as characters or music, rights for merchandise and receipts by the company by way of any profit share agreements"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", " Classic plus is essentially a hybrid with benefits in respect of service before 1 October 2002 calculated broadly as per classic and benefits for service from October 2002 worked out as in premium"], ["2014-treasury-dec-PU1638_policy_costings_bud_2014_with_correction_slip.txt", " This was derived by using the DfT forecast for sales of electric vans and the estimated average cost of a typical electric van"], ["2014-treasury-dec-FRAB__120__07_-_Annex_C_-_FT_ARM_14-15.txt", "  34 Sch 7  Any important events since the end of the financial year affecting the NHS foundation trust"], ["2014-treasury-dec-FRAB__119__08_-_Annex_H_-_2014-15_FReM.txt", " There are, however, certain characteristics associated with heritage assets that give rise to the need for interpretation of IAS 16 a  Their value to government and the public in cultural, environmental, educational and historical terms is unlikely to be fully reflected in a financial value derived from a market mechanism or price"], ["2014-treasury-dec-37630_Budget_2014_Web_Accessible.txt", " Sure Start Maternity Grants, Funeral Expense Payments, New  Deal and employment programme allowances, New Enterprise Allowance, Specialised Vehicles Fund and Vaccine Damage Payments have been moved into DEL"], ["2014-treasury-dec-FRAB__120__07_-_Annex_C_-_FT_ARM_14-15.txt", "    Applicants are able to give specific examples of when the board has had a significant impact on improving quality performance eg, must provide evidence of the board\u2019s role in leading on quality    The board conducts regular self-assessments to test its skills and capabilities and has a succession plan to ensure they are maintained    Board members have attended training sessions covering the core elements of quality governance and continuous improvement  176  2b"], ["2014-treasury-dec-Partnerships_Salaried_member_rules.txt", "7 Anti-avoidance provisions The Salaried Member rules contain anti-avoidance provisions to counteract attempts to circumvent the new rules by means of artificial arrangements"], ["2014-treasury-dec-Wales_Bill_-_Impact_Assessment_-_Report_Stage_-_Final_10_6_14_pdf.txt", " Lessons learned in the work currently being carried out by HMRC may help to minimise implementation costs in Wales, especially as the proposed Welsh rate would operate on the same basis as the Scottish equivalent"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " The Levy only applies to goods vehicles weighing 12,000kg or more, and is intended to introduce a fairer arrangement for UK hauliers by ensuring that foreign hauliers pay to use roads in the UK"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_print.txt", " Robert\u2019s adviser helped him get his debts written off  and also helped him learn how to budget more effectively"], ["2014-treasury-dec-main_supply_estimates_2014_2015_web.txt", " Spending arising from the purchase and sale of investments, expenses in connection with honours and dignities and compensation payments arising from gilt administration"], ["2014-treasury-dec-EEA_Accounts_2013-14_-_print.txt", " For the purposes of aggregated tables each internal rating on each scale has been assigned to category 1, 2 or 3"], ["2014-treasury-dec-44695_Autumn_Statement__Print_ready_.txt", " The Autumn Statement 2014  4469502Chapter2Complete"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_print.txt", " We also established a Research and Evaluation Group REG charged with providing guidance to the organisation on  how  to evaluate the impact of the full range of services that the Service delivers, commissions and funds so that we can continuously improve our provision   the  development of a common evaluation framework for use by partners in the financial capability sphere   the  most appropriate ways to measure the success of the UK Financial Capability Strategy and   the  focus and methodological approach of the Service\u2019s broader research and evaluation activity"], ["2014-treasury-dec-PESA_2014_-_print.txt", "1 they include tax credits previously scored as negative tax which are excluded from Chapters 5 and 6"], ["2014-treasury-dec-main_supply_estimates_2014_2015_print.txt", "  The responsibilities of an Accounting Officer, including responsibility for regularity and propriety of the public finances for which an Accounting Officer is answerable, for keeping proper records and safeguarding assets, are also set out in Chapter 3 of Managing Public Money"], ["2014-treasury-dec-scotland_analysis_fiscal_policy_and_sustainability_print.txt", " If a country wants to invest in an oil fund to promote long term sustainability and to provide a permanent income stream, its tax revenue has to exceed its expenditure"], ["2014-treasury-dec-37630_Budget_2014_Web_Accessible.txt", " Finance Bill 2014 and Finance Bill 2015 2"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", "  36\u2003\u2003 Annual report and accounts 2013-14  Challenges faced by the Treasury in 2013-14 3"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " Subsection 6 gives instructions for calculating the net offshore expenditure of the company for that period"], ["2014-treasury-dec-main_supply_estimates_2014_2015_print.txt", " Spending on the production and storage of UK circulating coinage supplied to UK Banks by the Royal Mint on  behalf of HM Treasury"], ["2014-treasury-dec-Govt_NC5_and_NS4_Tax_relief_for_theatrical_production_.txt", "  5  See also sections 1217N and 1217NA which are about the giving of relief provisionally on the basis that the EEA expenditure condition will be met"], ["2014-treasury-dec-FRAB__119__08_-_Annex_H_-_2014-15_FReM.txt", "  c  They are often irreplaceable and their value may increase over time even if their physical condition deteriorates"], ["2014-treasury-dec-main_supply_estimates_2014_2015_print.txt", " The contingent liability is unquantifiable"], ["2014-treasury-dec-PU1657_Response_to_Remit_and_Recommendations_for_FPC__no_covers_.txt", " In such circumstances, the Committee will ensure that its communications seek to avoid uncertainty"], ["2014-treasury-dec-2902216_ScotlandAnalysis_Conclusion_acc2.txt", " These sectors rely on the UK market   the energy sector is supported by 30 million customers and investment across the whole of the UK    the Scottish financial sector estimates that as many as nine out of ten of its customers are in the rest of the UK and    the defence sector depends on UK Government procurement"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " Subsection 2 provides that, having considered any representations under Clause 15, a designated HMRC officer must either issue a charging notice to the company or notify the company that no charging notice will be issued for the accounting period covered by the preliminary notice"], ["2014-treasury-dec-government_financial_reporting_manual_201314.txt", "  Items authorised to be netted off gross expenditure 11"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_print.txt", " His professional experience ranges from insurance and credit cards to private equity, and includes managing directorships with Centrica and The AA as well as spells at American Express and BUPA"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " The 2004 Promoter Regulations treat certain persons as not being promoters"], ["2014-treasury-dec-Diverted_Profits_Tax.txt", " Subsection 5 stipulates what information and explanations must be included in the charging notice"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " 8 Accordingly, in the heading for to notify parties of number substitute to provide information to parties etc"], ["2014-treasury-dec-Partnerships_Mixed_membership_partnerships__Alternative_investment_fund_managers__Transfer_of_assets___income_Streams_through_partnerships.txt", " The deferral required will be 40-60 of the remuneration which must be deferred by up to 3-5 years"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " Subsection 2 of new section 236I defines a trading company C may be a trading company even if it carries on some non-trading activities, providing those activities are not substantial in relation to all its activities taken together"], ["2014-treasury-dec-main_supply_estimates_2014_2015_web.txt", " The responsibilities of an Accounting Officer, including responsibility for regularity and propriety of the public finances for which an Accounting Officer is answerable, for keeping proper records and safeguarding assets, are also set out in Chapter 3 of Managing Public Money"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", "  53  Comment SW3 Link required or incorporate into manual Formatted Not Highlight Formatted Not Highlight  Department of Health  Draft NHS Manual for Accounts 2014-15  54  Department of Health  Draft NHS Manual for Accounts 2014-15  Remuneration Report 2"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_print.txt", "2  As at 31 March 2014  257"], ["2014-treasury-dec-main_supply_estimates_2014_2015_web.txt", " Defra has eight NDPBs and two levy bodies"], ["2014-treasury-dec-main_supply_estimates_2014_2015_web.txt", " Compensation income including the National Programme for IT"], ["2014-treasury-dec-scotland_analysis_fiscal_policy_and_sustainability_print.txt", " These age profiles are used by the OBR in their long-term projections and reflect information collected about the age distribution of spending and tax"], ["2014-treasury-dec-44695_Accessible.txt", " Self-employment has been increasing steadily as a proportion of total employment over the last 14 years, from 11"], ["2014-treasury-dec-OLD_complete_v3.txt", "  Proposed revisions Legislation will be introduced in Finance Bill 2015 to amend section 155 ITEPA 2003 to increase the van benefit charge for zero emission vans as a percentage of the existing charge for vans which emit CO2"], ["2014-treasury-dec-FRAB_121_02_simplifying_and_streamlining_annual_report_and_accounts.txt", " With regard to the PES requirements on additional disclosure, Departments will only be required to report on these areas to the extent that there is anything material to the organisation to the report"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " Transitional rules for a chargeable period  FINANCE BILL 2014 CLAUSE 10 SCHEDULE 2 which begins before 1 January 2013 and ends after 31 March or 5 April 2014 are given by Paragraphs 1 and 2 of Schedule 1 of Finance Bill 2014 see above"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", " 5123 Remuneration Report "], ["2014-treasury-dec-PESA_2014_-_print.txt", "5 The accounting adjustments in the first two categories above are shown separately according to whether they are in DEL or AME"], ["2014-treasury-dec-supplementary_estimates_and_new_estimates_2013_14_120214_correction.txt", "  423,000  -423,000  747,423,000  -25,423,000  Total change in Resource AME Voted Section A Transfer of Capital to Supreme Court"], ["2014-treasury-dec-OOTLAR_19_March_2014__1_.txt", " These taxes are   stamp duty land tax SDLT at 15 per cent on acquisition of a residential property    an annual tax on enveloped dwellings ATED and    capital gains tax CGT at 28 per cent on any gain on disposal"], ["2014-treasury-dec-FRAB__119__08_-_Annex_F_Chapter_05_Form_and_content__2013-14.txt", " Suitable descriptions include Income and Expenditure account, Accumulated Surpluses or General Reserve"], ["2014-treasury-dec-main_supply_estimates_2014_2015_print.txt", " Serious Organised Crime Squad Minute dated 11 October 2011 Indemnities issued to third parties for the use of their facilities for firearms training, with the maximum exposure limited to 50m CIFAS  Fraud Protection Service Minute dated 23 November 2011 To indemnify bodies against erroneous data entered on the CIFAS database, resulting in claims lodged against those organisations"], ["2014-treasury-dec-FSCS_annual_report_2014_print.txt", "  Consumer enquiries and complaints FSCS provides extensive protection to consumers across the financial services industry"], ["2014-treasury-dec-PU1616_OTS_employee_benefits_final_report.txt", " That immediately suggests that there would still be a need to carry out the sort of assessment of the travel as is now the case  i"], ["2014-treasury-dec-FRAB_121_06_review_of_the_IASB_conceptual_framework.txt", "  In selecting an appropriate measurement basis for a particular asset or liability, the IASB should consider a how the asset contributes to future cash flows or how the entity will fulfil or settle the liability and b what information that measurement basis will produce in the statement of financial position and the statement of comprehensive income"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", "121 Corporate loss buying  The government will exclude Research and Development Allowances RDAs from the anti-loss buying rules announced at Budget 2013"], ["2014-treasury-dec-FSCS_annual_report_2014_print.txt", "indb 38  In addition, we needed to liaise with various third parties to obtain the data we required to process claims information that was not obtainable from one reliable source"], ["2014-treasury-dec-main_supply_estimates_2014_2015_web.txt", " The contract is to design, develop, procure, finance and operate, including maintaining, certain assets over the period of the contract to enable the provision of a back office function and Customer Interaction Centre"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_web.txt", "3  Surplus after tax  491"], ["2014-treasury-dec-Tax_exemption_for_travel_expenses_of_members_of_local_authorities.txt", "  Monitoring and evaluation This measure will be kept under review through communication with the affected group"], ["2014-treasury-dec-PU1738_print_CMYK.txt", "2 When converted at the average exchange rate for 2012 of 1 1"], ["2014-treasury-dec-Amendment_1-3.txt", " Amendment 3 inserts a new sub-paragraph 7A which extends the grounds of appeal detailed in amendments 1 and 2 to penalties issued to partnerships"], ["2014-treasury-dec-elps_annex_final.txt", "  67  This means the future loss payment in each year is never reduced by more than the base scenario reduction and can never be reduced to become less than zero"], ["2014-treasury-dec-FRAB_121_minutes.txt", " There will be a long-standing issue with the temporary public ownership of some banks and further education"], ["2014-treasury-dec-PU1666_Help_to_Buy_mortgage_guarantee_scheme_quarterly_stats.txt", " When producing the final reports each month, one person produces the reports and another person provides an independent review of the output"], ["2014-treasury-dec-Tackling_marketed_tax_avoidance.txt", " Taxpayers in receipt of a notice to amend their returns will also be notified of a requirement to pay the amount of the tax advantage to HMRC"], ["2014-treasury-dec-Cm_8869_Scotland_Analysis.txt", " We want Scotland to stay"], ["2014-treasury-dec-EU_finances_2014_final.txt", " The base is, where necessary, then capped at 0"], ["2014-treasury-dec-PU1624_final__web_.txt", "9 The cost in the departmental budget is the same as that shown in the accounts of the department or ALB under IAS19"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", " The FReM gives guidance on merger accounting"], ["2014-treasury-dec-37630_Budget_2014_Web_Accessible.txt", " Figures may not sum due to rounding"], ["2014-treasury-dec-FSCS_annual_report_2014_print.txt", " A fuller description of the work of the Remuneration Committee earlier in this section"], ["2014-treasury-dec-FRAB__120__07_-_Annex_C_-_FT_ARM_14-15.txt", " A further line discloses the number and value of non-contractual payments made to individuals where the payment was more than 12 months\u2019 annual salary"], ["2014-treasury-dec-supplementary_estimates_and_new_estimates_2013_14_120214_correction.txt", " European Fast Stream receipts repayment and default recoveries by banks in respect of career development loans receipts for student support student loan interest receivable repayment of working capital loans receipts from outside organisations including the EU in respect of advertising and publicity activities and materials sale of research publications receipts from the European Social Fund to cover departmental programmes Sponsorship Funding"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", " Market interest rates are based on current lending activity in the mortgage market"], ["2014-treasury-dec-FRAB__119__08_-_Annex_H_-_2014-15_FReM.txt", " Entities should value such assets using the most appropriate valuation methodology available for example, appropriate indices"], ["2014-treasury-dec-20140308_bailin_mandatory_compensation_CONSULTATION_DRAFT_FINAL__2_.txt", " 1 the Act, as amended by the Financial Services Banking Reform Act 2013 c"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " Clause 88E  Regulations relating to approved persons and controlled activities 11"], ["2014-treasury-dec-2902216_ScotlandAnalysis_Conclusion_acc2.txt", " To help mitigate the impact of the UK\u2019s demographic changes on the public finances the UK Government has legislated various measures, including increasing the State Pension Age to 67 by 2028"], ["2014-treasury-dec-Accelerated_payments_and_group_relief.txt", "  4  In this section final determination means a a conclusion stated in a closure notice under section 28A of TMA 1970 against which no appeal is made b the final determination of a tax appeal within paragraph d or e of section 203 relevant time means a in a case within paragraph a above, the end of the period during which the appeal could have been made b in the case within paragraph b above, the end of the day on which the final determination occurs"], ["2014-treasury-dec-OLD_complete_v3.txt", "  Contacts and closing date If you wish to comment on any of the draft clauses, please use the contact details provided at the end of the relevant Explanatory Note"], ["2014-treasury-dec-PESA_2014_-_print.txt", " Recreation, culture and religion  Table 9"], ["2014-treasury-dec-Modernising_taxation.txt", " Subsection 2 of the clause inserts new section 3022A in CTA 2009"], ["2014-treasury-dec-Amendment_5-6.txt", " This will contribute to the UK\u2019s growth opportunities by cutting APD rates on flights to many emerging market destinations such as China, India and Brazil"], ["2014-treasury-dec-PU1616_OTS_employee_benefits_final_report.txt", "40 One detailed point that needs to be considered is whether an employee would need to have at least one permanent workplace"], ["2014-treasury-dec-OLD_complete_v3.txt", "  Summary of impacts Exchequer impact m  2014-15 2015-16 2016-17 2017-18 2018-19 2019-20 -530 -635 -640 -655 -655 These figures are set out in Table 2"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", "  5  Where it appears to the Commissioners a that a person P has produced a mixture on which duty is charged under this section, and b that P is the person liable to pay the duty, they may assess the amount of duty due from P to the best of their judgment and notify that amount to P or P\u2019s representative"], ["2014-treasury-dec-EU_finances_2014_final.txt", " Payments for Heading 3 overall in 2014, excluding those associated with the European Union Solidarity Fund, were set at 1"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", " In addition, infrastructure assets include assets held by Scottish Water stated at net book value as reported in their individual accounts"], ["2014-treasury-dec-elps_annex_final.txt", "  Comparator Companies  The companies whose past performance is used to calculate the returns for the Comparator"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", "109 The government will exempt fuel used in Combined Heat and Power CHP plants for electricity generated to supply manufacturing firms from the CPF"], ["2014-treasury-dec-Notice_Russia_190121.txt", " Yanukovych was personally responsible for the appointment of at least one key official who continues to run the territory of Crimea and Sevastopol 7  under the Russian annexation"], ["2014-treasury-dec-Russia.txt", "a 1 Almaz-Antey Corp 2 Almaz-Antey JSC 3 Almaz-Antey Defense Corporation 4 Concern Almaz-Antey Address 41 ul"], ["2014-treasury-dec-44369_Cm_8958_accessible.txt", " Responsibilities should be defined at both central and local levels"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " Subsection 2 substitutes a new subsection 1"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " On 6 July 2014, the question whether condition C was met at 6 April 2014 is revisited"], ["2014-treasury-dec-government_financial_reporting_manual_201314.txt", "4 refers a comparison of outturn against Estimate, with detailed explanations of the causes of significant variances where applicable departments preparing accounts under the Government Resources and Accounts Act 2000 or the Government Resources and Accounts Act Northern Ireland 2001 a reconciliation of net resource expenditure between Estimates, budgets and accounts"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", " net assets by a successor as dr asset, cr current year income, thereby generating an in-year surplus or over-performance position in the successor on the date of transfer"], ["2014-treasury-dec-spend04_sciencedoc_1_090704.txt", "17  The renewal of the UK\u2019s research infrastructure in universities will continue to be supported through a dedicated capital fund of 500 million a year, and a parallel renewal process across Research Council Institutes will be supported through additional capital funding of 50 million a year by 2007-08, accompanied by a more strategic approach to capacity planning for Public Sector Research Establishments PSREs"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " Paragraph 7 of Schedule 8B specifies to whom gains are treated as accruing when there is a chargeable event of one of the types given in paragraph 61"], ["2014-treasury-dec-main_supply_estimates_2014_2015_print.txt", "  At the Main Estimate 2014-15 the Ministry of Justice received additional funding of 1,000,000 in order to fund a grant to the Magna Carta Trust in relation to the 800 year anniversary commemorations in 2015"], ["2014-treasury-dec-Diverted_Profits_Tax.txt", " Subsection 6 provides, for the purposes of 3b, the calculation methodology for the resulting reduction in the first party\u2019s liability to a relevant tax which is defined at subsection 13 as corporation tax, income tax or any non-UK tax"], ["2014-treasury-dec-Country_and_Regional_Analysis_November_2014_Combined.txt", " Health spending is therefore presented using HM Treasury\u2019s own subfunctional classification"], ["2014-treasury-dec-Partnerships_Salaried_member_rules.txt", "  In this case, C does not receive her profit share for working for AA LLP hence she is not a Salaried Member as she does not receive a sum for working for the UK LLP"], ["2014-treasury-dec-Diverted_Profits_Tax.txt", "  6  Subsection 5 does not apply if a the material provision results in expenses of C for which ignoring Part 4 of TIOPA 2010 transfer pricing a deduction for allowable expenses would be allowed in computing what would have been the additional profits of C chargeable to corporation tax for the accounting period, and b it is reasonable to assume that the alternative provision would have resulted in allowable expenses of C of the same type and for the same purposes as so much of the expenses mentioned in paragraph a as results in the effective mismatch outcome mentioned in section 31d"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", "  13 The Mortgage Guarantee Scheme was announced at the same time as the Help to Buy Equity Loan Scheme, which is run by the Department for Communities and Local Government, in the 2013 Budget"], ["2014-treasury-dec-FSCS_annual_report_2014_print.txt", "  To answer 95 per cent of calls within 90 seconds"], ["2014-treasury-dec-Statutory_exemption_for_trivial_benefits_in_kind.txt", " BiKs that qualify for the exemption will not incur a charge to income tax nor a liability to National Insurance contributions, and will not need to be reported to HMRC by employers"], ["2014-treasury-dec-Research_and_development_tax_credits_-_consumables.txt", " This makes it fairer for those companies that already adhere closely to the BIS guidelines"], ["2014-treasury-dec-FRAB__120__07_-_Annex_C_-_FT_ARM_14-15.txt", " Please note that the Journal Office guidance is aimed at Government Departments as well as organisations such as NHS foundation trusts"], ["2014-treasury-dec-PU1650_Remit_and_Recommendations_for_FPC__print_.txt", "Mark Carney Governor Bank of England Threadneedle Street London EC2R 8AH 19 March 2014 REMIT AND RECOMMENDATIONS FOR THE FINANCIAL POLICY COMMITTEE The Bank of England Act 1998, as amended by the Financial Services Act 2012 the Act, requires me, on an annual basis, to specify what the economic policy of the Government is and to make recommendations to the Financial Policy Committee FPC about matters that the Committee should regard as relevant to the Committee\u2019s understanding of the Bank\u2019s financial stability objective and the Committee\u2019s responsibility in relation to the achievement of that objective"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_web.txt", " The Consumer Financial Education Body CFEB was incorporated on the 1 March 2010 and changed its name to the Money Advice Service on 4 April 2011"], ["2014-treasury-dec-CAPITAL_GAINS_TAX_NON_RESIDENTS_AND_UK_RESIDENTIAL_PROPERTY.txt", " Paragraph 16 of new Schedule 4ZZB contains provisions for computing gains and losses that are neither ATED-related nor relevant gains or losses when paragraph 12 applies"], ["2014-treasury-dec-FRAB__120__03_-_Accounting_for_Schools_and_Code_Addendum.txt", " To ensure that the consultation is seen by the maximum number of interested parties the Chair of CIPFALASAAC has written to Treasurers Societies and the Working Group Members have been invited to bring the consultation to the attention of their network of contacts in addition to CIPFALASAAC\u2019s normal procedures to bring this to the attention of the relevant interested parties"], ["2014-treasury-dec-04._2013-14_AGENCY_PINK.txt", "  9  201W-1X Total  000  2013-14  Note 2"], ["2014-treasury-dec-44695_Accessible.txt", " The fund will kick-start the work needed to develop new ways of caring for patients to improve the integration of GPs, community services and hospitals"], ["2014-treasury-dec-PU1616_OTS_employee_benefits_final_report.txt", "8 While policy decisions to reward particular activities via the tax system are beyond the scope of the work carried out by OTS, it may be appropriate for HMRCHM Treasury to review the exemptions and consider whether the policy aims are being correctly achieved"], ["2014-treasury-dec-BRRD_impact_assessment_revised.txt", " In our original impact assessment for the domestic bail-in tool, we estimated the impact on funding costs was estimated to be between 25-50 basis points"], ["2014-treasury-dec-main_supply_estimates_2014_2015_web.txt", "  463  Department for Culture, Media and Sport  Main Estimates, 2014-15  Part I  Voted  Non-Voted  Total  Departmental Expenditure Limit Resource Capital  1,406,248,000 538,387,000  -62,600,000 -  1,343,648,000 538,387,000  Annually Managed Expenditure Resource Capital  3,533,570,000 113,079,000  1,401,425,000 498,575,000  4,934,995,000 611,654,000  Total Net Budget Resource Capital  4,939,818,000 651,466,000  1,338,825,000 498,575,000  6,278,643,000 1,150,041,000  Non-Budget Expenditure  -  Net cash requirement  5,105,956,000  Amounts required in the year ending 31 March 2015 for expenditure by Department for Culture, Media and Sport on Departmental Expenditure Limit Expenditure arising from  national and other museums and galleries, support for the British Library and other library and archive institutions and the Government Indemnity Scheme"], ["2014-treasury-dec-elps_main_doc_final.txt", " Legitimate grounds for Review include if there is a dispute, within the parameters of the Scheme rules, as to the identification of the correct recipient of payment if the policyholder or payee believes they have successfully demonstrated that the base data used in the calculation are incorrect, but this is disputed by the Scheme if the policyholder believes they can demonstrate that not all of their eligible policies i"], ["2014-treasury-dec-Notice_Russia_210621.txt", " 2019855 were made under the Sanctions and Anti-Money Laundering Act 2018 the Sanctions Act and provide for the freezing of funds and economic resources of certain persons, entities or bodies involved in Russia\u2019s illegal annexation of Crimea and Sevastopol and continued destabilisation of Ukraine"], ["2014-treasury-dec-main_supply_estimates_2014_2015_web.txt", " None of these is a contingent liability within the meaning of IAS 39 since the likelihood of a transfer of economic benefit in settlement is too remote"], ["2014-treasury-dec-210514_letter_from_gov_actuary_to_hmt_4.txt", " I note that the first point at which the employer cost cap mechanisms could potentially impact on the benefits offered by schemes to scheme members or impact on member contribution rates cannot fall until sometime after the completion of the 2016 valuation cycle and so it seems inevitable that further reviews and, potentially, amendments will be necessary"], ["2014-treasury-dec-Wales_Bill_-_Explanatory_Notes_-_Report_Stage_-_Final_10-6-14.txt", " Clause 14 disapplies SDLT by excluding land transactions in Wales from the SDLT charge, from a date to be appointed by HM Treasury"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", " This is in line with the changes made to the Provisional Collection of Taxes Act by Finance Act 2011, as regards resolutions for other taxes and duties"], ["2014-treasury-dec-44369_Cm_8958_accessible.txt", " The programmes will be bespoke and tailored to the differing needs and responsibilities of Ministers and senior civil servants but based on the principles of the successful Major Projects Leadership Academy"], ["2014-treasury-dec-PU1660_IFRS_accounting_guidance.txt", " An incorporated Shared Service Centre acts as a central point to agree catering standards across all Research Centres and to ensure that the Centres are able to purchase the services at the best price"], ["2014-treasury-dec-FSCS_annual_report_2014_print.txt", " FSCS does not charge individual consumers for using its services"], ["2014-treasury-dec-FRAB__119__08_-_Annex_F_Chapter_05_Form_and_content__2013-14.txt", "20 The Accounting Officer or Chief Executive shall sign and date the directors report"], ["2014-treasury-dec-hm_treasury_review_of_new_ifrs_2013_to_2014.txt", " Clarity on investor exposure or rights to variable returns e"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", " 49 IAS 38 Intangible Assets "], ["2014-treasury-dec-FRAB_121_minutes.txt", " Larry Honeysett noted that the Liaison Committee did mention this specifically and that while there was a need to simplify this should not be at the expense of useful disclosures"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_print.txt", " The ELT meetings are a forum for the Executive Directors to  monitor  and drive operational delivery   take  decisions about the allocation of finance and other resources within their delegated powers   consider  agree  the risks to the Service and agree mitigating action  papers for submission to the Board and   perform  any ad hoc duties as necessary"], ["2014-treasury-dec-Dual_Contracts_pack.txt", "  New section 24A8f and 9 provides that employments will be related where P has a senior position in at least one of their UK or overseas employments or with an associated employer"], ["2014-treasury-dec-PU1632_Sustainability_Reporting_Guidance.txt", " Ultimately, it is important that embodied water, energy and other resources are accounted for in some way by public sector organisations to   encourage less waste and therefore further use of finite resources through nonessential asset consumption    encourage lower resource use in asset manufacture and raw material extraction through public sector procurement and    reflect the true cost of an organisation or a project in terms of the use of finite resources"], ["2014-treasury-dec-Public_Spending_Statistics_July_2014_consolidated_revised.txt", "A in chapter 5 for details"], ["2014-treasury-dec-Accelerated_payments_and_group_relief.txt", " 2 In subsection 2 omit the or at the end of paragraph a, and after paragraph b insert , or c objecting to the amount specified in the notice under section 2202d or section 2212d"], ["2014-treasury-dec-CAPITAL_GAINS_TAX_NON_RESIDENTS_AND_UK_RESIDENTIAL_PROPERTY.txt", " Paragraph 5 of Schedule A amends section 8 of TCGA 1992, which provides certain rules for taxing gains, and relieving losses, of companies chargeable to corporation tax"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", " 58 IFRIC 2 Members\u2019 Shares in Co-operative Entities and Similar Instruments "], ["2014-treasury-dec-AS2014_distributional_analysis_final.txt", "20 This analysis is broader than the decile analysis presented in Charts 2"], ["2014-treasury-dec-37630_Budget_2014_Web_Accessible.txt", "19 Estate regeneration  The government will introduce a 150 million fund to kick start regeneration of social housing estates"], ["2014-treasury-dec-Aggregates_levy_-_credits_in_Northern_Ireland.txt", "  This measure concerns the taxation of businesses"], ["2014-treasury-dec-03._2013-14_DEPARTMENT_YELLOW.txt", " Where, exceptionally, an agency or other designated body has given a guarantee, indemnity or letter of comfort and it is significant in relation to the department, details should be noted here"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", " The carrying amount of the asset is reduced in the SoFP and the loss is recognised in the SCNE"], ["2014-treasury-dec-supplementary_estimates_and_new_estimates_2013_14_120214_correction.txt", "  2,240  The Department has a range of civil nuclear liabilities arising through its association with the United Kingdom Atomic Energy Authority and British Nuclear Fuels Limited as well as ensuring that the Government complies with its obligations under the various international nuclear agreements and treaties"], ["2014-treasury-dec-PSS_April_2014.txt", "3 Capital support for public corporations 0"], ["2014-treasury-dec-FSCS_annual_report_2014_print.txt", "  We are working on an FSCS Protected\u2019 badge for the industry to use on their products"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", "  Clause 1 describes the new diverted profits tax which will be charged at a rate  DETAILS OF THE CLAUSE 2"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " Obliges the NETP to electronically inform the MSI when it starts or ceases making BTE supplies or otherwise ceases to be eligible for the non-Union scheme"], ["2014-treasury-dec-ANNUAL_TAX_ON_ENVELOPED_DWELLINGS_RELIEF_DECLARATION_RETURNS.txt", " Operational impact m HMRC or other  For HM Revenue  Customs this will mean a reduction in processing ATED returns"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", "  Annual report and accounts 2013-14\u2003\u2003 27  Indications of progress on objective 3  1  Indicators  2013-14  2012-13  Notes  Administration cost of supporting international engagement and financial services policy  18"], ["2014-treasury-dec-FSCS_annual_report_2014_web.txt", " FSCS\u2019s credit risk falls into two main categories i"], ["2014-treasury-dec-budget_2014_distributional_analysis.txt", " Chapter 3 also sets out the average gross income within each decile"], ["2014-treasury-dec-Carbon_price_floor_-_fossil_fuels_in_CHPs.txt", "uk will be revised to reflect the change"], ["2014-treasury-dec-PU1678_final__1_.txt", "30 Article 45 6 of the Directive sets out a minimum list of criteria on the basis of which MREL should be determined"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", "50 A total of two guarantees have been issued under the Scheme in 2013-14 resulting in the recognition of a receivable for fees of 6"], ["2014-treasury-dec-BRRD_impact_assessment_revised.txt", " The UK already has a domestic bail-in tool for which an Impact Assessment3 was carried out for its implementation on a one year transition basis before the bail-in tool under the BRRD is required"], ["2014-treasury-dec-39796_Cm_8847_Accessible.txt", " This will incorporate a model showing how each of a small number of key policy initiatives for example Industrial Strategy, Medium-Sized Business Initiative, Export Challenge to Small Businesses might contribute additional exports beyond the potential growth from the assumptions above"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_print.txt", " Our ambition is to bring about a step-change in the way people manage their money"], ["2014-treasury-dec-Notice_Yemen_260221.txt", " This list provides details of those designated under regulations made under the Sanctions Act"], ["2014-treasury-dec-131217_Letter_and_annexes_from_Govt_Actuary_to_HMT_2.txt", " Please note that the resolution of each of the points in Annex D will not necessarily lead to directions which, at a detailed level, are fully technically complete and coherent"], ["2014-treasury-dec-44369_Cm_8958_print_ready.txt", "2 The department\u2019s support for the development of waste treatment infrastructure through PFI has contributed substantially to enabling England to meet its share of the UK targets to divert biodegradable waste from landfill"], ["2014-treasury-dec-39796_Cm_8847_Accessible.txt", "  Target implementation date end of 2014"], ["2014-treasury-dec-Treasury_minutes_print.txt", "2 CJS agencies are developing a Streamlined Digital File that will help police officers collect the right amount of evidence and ensure that the relevant details about the case are contained within a single digital file to be made available for all court users"], ["2014-treasury-dec-Public_Service_Pensions_Valuations_and_Employer_Cost_Cap_Directions_2014_archived_version.txt", "1 In Part 2 of these Directions, reference to a scheme means a scheme made under section 1 of the 2013 Act and any connected scheme, valued together as if they were a single scheme"], ["2014-treasury-dec-Fuel_duty_-_aqua_methanol.txt", " It remains an accurate summary of the impacts that apply to this instrument"], ["2014-treasury-dec-Public_Spending_Statistics_methodology.txt", " These changes do not impact on the expenditure on services framework"], ["2014-treasury-dec-Depositor_preference_SI_30-6-14.txt", " Sections 44 and 2585, paragraph 315 of Schedule A1 and 731 of Schedule B1 to the Insolvency Act 1986 are amended to ensure that voluntary arrangements and a statement of proposals made by an administrator may not provide that preferential creditors with ordinary preferential debts are paid after preferential creditors with secondary preferential debts"], ["2014-treasury-dec-PU1624_final__web_.txt", " Appendices describe the control framework"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", " The Budget supports businesses to invest, export, and create jobs, and cuts taxes for hardworking people  laying the foundations for sustainable economic growth"], ["2014-treasury-dec-OOTLAR_19_March_2014__1_.txt", " Under the rest of the rules in Part 2 of the regulations the lump sum payments must be less than 2,000"], ["2014-treasury-dec-45502_Cm_8988_Accessible.txt", " We will continue to keep you updated and would appreciate any feedback you may have on the presentation of this information to ensure our annual updates are as helpful as possible"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_web.txt", "uk is at the very heart of our offering, with on average well over a million visits every month"], ["2014-treasury-dec-OLD_complete_v3.txt", " The other provisions will take effect from a future date once State aid clearance is received for the enlargement of the SITR, but no earlier than 6 April 2015"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", " Finance Bill 2014  Science and innovation 2"], ["2014-treasury-dec-Van_benefit_charge.txt", " The measure will phase out the existing nil van benefit charge for zero-emission vans between April 2015 and April 2020"], ["2014-treasury-dec-Lump_sums_provided_under_armed_forces_early_departure_scheme.txt", " The measure is not expected to impact on family formation, stability or breakdown"], ["2014-treasury-dec-Pension_Liberation_Policy_Pack__v2_0.txt", " Schedule 36 to FA 2008 prescribes HMRC\u2019s general powers to obtain and inspect information and documents"], ["2014-treasury-dec-150303_Amending_Directions_-_HMT_to_GA_-_March_2015_Redacted.txt", " I would be grateful if you could offer your professional opinion on these revisions to the Directions"], ["2014-treasury-dec-37630_Budget_2014_Web_Accessible.txt", "123 Code of Practice on Taxation for Banks  The government has published an updated list of those banks that have unconditionally adopted the strengthened Code of Practice on Taxation for Banks"], ["2014-treasury-dec-Public_Spending_Statistics_July_2014_consolidated_revised.txt", " It is taken from National Accounts compiled by the ONS"], ["2014-treasury-dec-PU1678_final__1_.txt", " There is significant work underway at international level, primarily through the firmspecific crisis management groups, to ensure that resolution authorities co-operate in the resolution of cross-border banks"], ["2014-treasury-dec-OLD_complete_v3.txt", "  Further advice If you have any questions about this change, please contact Joanne Collings on 03000 575869 email joanne"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " BACKGROUND NOTE The diverted profits tax is a new charge on diverted profits"], ["2014-treasury-dec-supplementary_estimates_and_new_estimates_2013_14_120214_correction.txt", " In discharging these responsibilities, particular regard is given to - observing any accounting and disclosure requirements including any Accounts Direction and applying suitable accounting policies on a consistent basis - making judgements and estimates on a reasonable basis - stating whether applicable accounting standards, as set out in the Financial Reporting Manual FReM, or an organisation\u2019s version of it, have been followed, and explain any material departures in the accounts and - preparing the accounts on a going concern basis"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", "  5  The amendments made by subsections 3 and 4 have effect for the tax year 2015-16 and subsequent tax years"], ["2014-treasury-dec-IFRS_9_Financial_Instruments_-_public_sector_application_guidance__Decem....txt", "28  IFRS 9\u2019s application guidance provides the following example of a change in business model   An entity has a portfolio of commercial loans that it holds to sell in the short term"], ["2014-treasury-dec-Gift_Aid_intermediaries.txt", " The measure should similarly ease the process for donors giving to multiple charities via a single intermediary"], ["2014-treasury-dec-money_laundering_1_.txt", " However, the Terrorism Act will continue to regulate the laundering of funds for terrorist purposes"], ["2014-treasury-dec-freedom_and_choice_in_pensions_web_210314.txt", " 1 This is an important step forward in improving the guidance that consumers want and need"], ["2014-treasury-dec-EEA_Accounts_2013-14_-_print.txt", " Reserves  refers to the UK holdings of international reserves, reported on a gross basis"], ["2014-treasury-dec-SDPR_Update_September_2014___published_as_Clarifications_.txt", " For some of the policies which remained unresolved, a scaling approach has been applied"], ["2014-treasury-dec-Diverted_Profits_Tax.txt", " Subsection 3 allows a charging notice to be issued for an accounting period, notwithstanding that the company has been notified under subsection 2 that no charging notice will be issued for that accounting period, where that charging notice is pursuant to a different preliminary notice issued in respect of that same accounting period"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", " However, we need to remain vigilant on the UK housing market"], ["2014-treasury-dec-main_supply_estimates_2014_2015_web.txt", " Excavation of the potential wreck of the Warship Sussex"], ["2014-treasury-dec-IFRS_15_Application_Guidance.txt", "  Contract Assets IFRS 15 127-128 4"], ["2014-treasury-dec-IFRS_9_Financial_Instruments_-_public_sector_application_guidance__Decem....txt", "  5 The fair value option is available on initial recognition as an alternative to measuring at FVOCI, particularly if it would eliminate or reduce an accounting mismatch i"], ["2014-treasury-dec-44695_Autumn_Statement__Print_ready_.txt", " The DMO will determine the maturity and type of any gilt issued by mini-tender in the remainder of the financial year in consultation with the market"], ["2014-treasury-dec-Wales_Bill_-_Explanatory_Notes_-_Report_Stage_-_Welsh_Language_Version_10_6_14_pdf.txt", " Mae is-adrannau 6 a 7 yn darparu\u2019r ddarpariaeth gychwyn ar gyfer y diwygiadau a wneir gan gymal 10 i\u2019r diffiniad o drethdalwr yn yr Alban sydd i ddod yn weithredol pan ddaw darpariaethau\u2019r gyfradd Gymreig yn weithredol"], ["2014-treasury-dec-elps_main_doc_final.txt", " The calibration ensures that the comparator payout is consistent with the published payout data for pensions and life policies respectively"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", " These costs are charged along with interest on the debt to interest expense and similar charges\u2019"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " The Government is considering reviewing this exemption in five years time to monitor take up, effectiveness and whether the spend is at the appropriate level"], ["2014-treasury-dec-freedom_and_choice_in_pensions_print_210314.txt", "17 The government is also considering how the new flexibilities should apply in the case of hybrid schemes which have both defined contribution and defined benefit elements to them"], ["2014-treasury-dec-South_Sudan__1_.txt", "INTERPOL-UN Security Council Special Notice web link httpswww"], ["2014-treasury-dec-FRAB__120__07_-_Annex_C_-_FT_ARM_14-15.txt", " o  The date of the contract, the unexpired term, and details of the notice period"], ["2014-treasury-dec-FRAB__119__09_-_Draft_Code_of_Practice_on_Local_Authority_Accounting_2014-15_with_Annexes.txt", "636  If at the date of initial application a reporting authority concludes that it shall consolidate an entity that was not consolidated under IAS 27 and SIC 12, the reporting authority shall a if the investee entity to be consolidated is a business as defined in IFRS 3 Business Combinations, measure the assets, liabilities and minority interests in that previously unconsolidated investee on the date of initial application as if that investee had been consolidated and thus had applied acquisition accounting in accordance with IFRS 3 from the date when the reporting authority obtained control of that investee on the basis of the Code\u2019s requirements for IFRS 10"], ["2014-treasury-dec-FSCS_annual_report_2014_print.txt", "indb 114  Under the powers provided by FSMA, FSCS has continued to fulfil its responsibilities throughout the year"], ["2014-treasury-dec-FRAB__120__03_-_Annex_A__ITC_and_WG_Report.txt", " The power is The local authority would gain returns from these proposals being successfully made therefore shared but is not joint control"], ["2014-treasury-dec-PESA_2014_-_print.txt", " This line includes the amortisation of discountspremia on gilts at issue"], ["2014-treasury-dec-South_Sudan__1_.txt", " Name 6 DUAL 1 SIMON 2 GATWECH 3 na 4 na 5 na"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", " Therefore, exposures to exchange rate fluctuations arise"], ["2014-treasury-dec-Trial_of_the_Pyx_Verdict_2014.txt", "7 the standard fineness  for the coins of five pounds  point four above 0"], ["2014-treasury-dec-main_supply_estimates_2014_2015_print.txt", " Ofwat is responsible for the economic regulation of the water industry in England and Wales as set out in the Water Industry Act 1991 and Water Act 2003"], ["2014-treasury-dec-The_Public_Service_Pensions__Valuations___Employer_Cost_Cap__Amendment__Directions_2014__August_2014_.txt", " Amendment of the 2014 Directions 2"], ["2014-treasury-dec-39796_Cm_8847_Accessible.txt", " Recommendation UKTI and FCO need to understand the reasons behind these stronger overall export growth rates of other countries and use this research to inform their future planning to close the gap"], ["2014-treasury-dec-EEA_Accounts_2013-14_-_print.txt", " Management of the reserves 24"], ["2014-treasury-dec-10459.Consolidated_Fund.for_web.txt", "  Receipts surrendered to the Consolidated Fund  Remitter 1 HM Treasury 2Department for Business, Innovation and Skills 3 BBC Licence Fee Revenue 4Department of Energy and Climate Change 5 NHS Pension Scheme Other Total  2013-14  2012-13  CFERs m  Trust Statement m  Total m  Total m  44,683 4,483  1,131 1,115 51,412 1,756 53,168    3,119 1,138  4,257 1,190 5,447  44,683 4,483 3,119 2,269 1,115 55,669 2,946 58,615  18,372 14,378 3,122 1,831 779 38,482 4,876 43,358  Note that receipts are recorded against the remitting entity even where that entity is part of a wider group which may also generate remittances"], ["2014-treasury-dec-Russia.txt", "Since September 2017, he is a member of the Federation Council of Russian Federation, representing the annexed City of Sevastopol"], ["2014-treasury-dec-OLD_complete_v3.txt", "  Monitoring and evaluation The measure will be kept under review through regular communication with affected taxpayer groups"], ["2014-treasury-dec-39796_Cm_8847_Accessible.txt", " The Committee published its report on 18 December 2013"], ["2014-treasury-dec-banking_reform_impact_assessment_05072014.txt", " Ring-fencing is complimentary to these other reforms, and will curtail the perceived implicit government guarantee by making UK banks more resilient and resolvable"], ["2014-treasury-dec-Wales_Bill_Command_Paper_-_Welsh.txt", " Bydd y baich cydymffurfio ar weithredwyr tirlenwi yng Nghymru\u2019n cael ei benderfynu gan y rheolau a bennir gan y Cynulliad a Llywodraeth  Cymru, a benderfynir ar sail dyluniad a sut fydd y dreth Gymreig ar waredu gwastraff i safleoedd tirlenwi\u2019n cael ei gweinyddu"], ["2014-treasury-dec-PESA_2014_-_print.txt", "1 of which VAT refunds 0"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", "  In section 228 effect of exemptions on liability under provisions outside Part 2, in subsection 2d, after 291 insert and 306A"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", "    Continue to raise the profile of the WGA within government and embed it in the routine monitoring of risks to public finances"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", " 79 Note 7 - Revenue "], ["2014-treasury-dec-FRAB__120__02_-_IFRS_13_-_Appendix_B.txt", " HM Treasury\u2019s view is that the disclosures required by IFRS 13 should be included if, and only if, an asset is being held at fair value under IFRS 13"], ["2014-treasury-dec-PU1616_OTS_employee_benefits_final_report.txt", "  A number of radical solutions are discussed, but we believe that only one of these might be worth exploring further"], ["2014-treasury-dec-elps_annex_final.txt", " This is because the receiving policy was actually set up by transferring that LDTV from the source policy, along with all the premiums received between that LDTV date and the effective date of the receiving policy"], ["2014-treasury-dec-PU1666_Help_to_Buy_mortgage_guarantee_scheme_quarterly_stats.txt", "    Compared to total mortgage completions in each region, the scheme is supporting a higher proportion of mortgages in the North West and the East, and a lower proportion in London and the South East"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " Subsection 4 provides for subsections 2 and 3 to come into effect for the chargeable periods beginning on or after 1 April 2015"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " This deemed disposal and reacquisition applies only to shares acquired in circumstances where CGT relief was given under section 236H, and to which this section has not applied before"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", " Repayments collected via the tax system are recognised based on HMRC estimates of what will fall due to the department for the financial year"], ["2014-treasury-dec-39796_Cm_8847_Accessible.txt", "1  The Government agrees with the Committee\u2019s recommendation"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " The monitoring notice will state the reasons for its issue, in particular the condition in the conduct notice that the promoter breached"], ["2014-treasury-dec-FSCS_annual_report_2014_web.txt", "  Communications This team\u2019s focus is on handling relations with the media and stakeholders and raising awareness of FSCS among its stakeholders, which include authorised financial services firms which fund FSCS by paying levies, consumers and consumer advice workers, journalists, trade bodies, regulators, MPs and government departments"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " New paragraph 57A of Schedule 5 lays down the penalties to which employer companies may be liable for failure to deliver the declarations required by paragraph 44 Schedule 5"], ["2014-treasury-dec-FSCS_annual_report_2014_web.txt", " Whether a claim is received via a CMC or an individual is irrelevant to whether or not we uphold the claim"], ["2014-treasury-dec-IFRS_9_Financial_Instruments_-_public_sector_application_guidance__Decem....txt", "42  An entity should use all its available information to determine if deterioration has occurred and the lifetime losses it expects will be incurred"], ["2014-treasury-dec-Govt_NC13_and_NS_5_pension_flexibility_further_amendments.txt", " In section 636A of ITEPA 2003 income tax exemption for certain lump sums in subsection 1 after paragraph c insert a transitional 201314 lump sum,, and in subsection 6 definitions omit the and, and after short service refund lump sum, insert and transitional 201314 lump sum,"], ["2014-treasury-dec-Alcohol_duty_-_registration_of_alcohol_wholesalers.txt", " Two or more contraventions may be assessed as one contravention for the purposes of raising a penalty"], ["2014-treasury-dec-44695_Accessible.txt", "197 Crossrail 2  The government will provide 2 million between 2014-15 and 2015-16 to support the development of a comprehensive business case produced jointly by DfT and Transport for London, to complete ahead of the next Spending Review"], ["2014-treasury-dec-PU1624_final__web_.txt", " It reduces its DEL by this amount, to 990million"], ["2014-treasury-dec-FRAB__120__03_-_Annex_A__ITC_and_WG_Report.txt", " First, the Working Group assessed that returns from schools are variable and can be affected by a range of activities related to the quality of education provided by a school performance or the loss of that service provision"], ["2014-treasury-dec-44369_Cm_8958_accessible.txt", " Similarly, it will be for relevant departments\u2019 Accounting Officers to publish accountability system statements in respect of the unique governance and funding programmes they have responsibility for"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", "  92  FINANCE BILL 2015  BACKGROUND NOTE 9"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_print.txt", " Our framework for quality at an individual level will allow providers of training materials and qualifications to conduct similar benchmarking exercises"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", "14 Explanations of the movements in WGA net expenditure and net liabilities are set out in Chapter 2"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", " Consultancy fees totalled 15,000 for 2013-14 2012-13 4,200"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " New subsections 3 and 5 specify the conditions in which any provisional relief ceases to apply, and subsection 4 specifies the tax adjustments to be made in that event"], ["2014-treasury-dec-Govt_NC13_and_NS_5_pension_flexibility_further_amendments.txt", "  b c i ii 3 a b  For the purposes of reportable event 6, regulation 3 so far as applying by virtue of that event, and  10  Notices of Amendments 26 June 2014 Finance Bill, continued  c  i  ii  obligations under regulation 141, the benefit crystallisation event mentioned in paragraph 2cii is treated as occurring in respect of the scheme to which the transfer mentioned in paragraph 1B2g of Schedule 29 was made the receiving scheme and not in respect of the paying scheme, and when the member becomes entitled to the actual pension or, if later, on 5 August 2014"], ["2014-treasury-dec-PU1624_final__web_.txt", "11 Donated assets and gifts of capital assets should be recorded in the same way as an asset purchased by way of a capital grant"], ["2014-treasury-dec-government_financial_reporting_manual_201314.txt", "9 An entity shall disclose  Chapter 13, Page 3  Issue 2  FINANCIAL REPORTING MANUAL 2013-14       ACCOUNTING FOR CONSOLIDATED FUND REVENUE  in the notes to the trust statement, the main accounting policies, estimates and judgements used to assess tax income, expenditure, assets and liabilities, including any provision created in respect of tax, fines or penalties deemed uncollectible in the notes to the trust statement, a statement of those taxes reported on an accruals basis and those on a cash basis and any additional supporting information which might aid the understanding of users of the accounts"], ["2014-treasury-dec-UK_Sovereign_Sukuk_PLC_Offering_Circular.txt", " The Certificates have not been and will not be registered under the United States Securities Act of 1933, as amended the Securities Act\u2019\u2019 or with any securities regulatory authority of any state or other jurisdiction of the United States and may not be offered or sold within the United States except pursuant to an exemption from, or in a transaction not subject to, the registration requirements of the Securities Act and applicable state securities laws"], ["2014-treasury-dec-CAPITAL_GAINS_TAX_NON_RESIDENTS_AND_UK_RESIDENTIAL_PROPERTY.txt", " 7 In this paragraph a notional post-April 2016 gain or loss and notional preApril 2016 gain or loss mean the same as in paragraph 14 b the notional pre-April 2015 gain or loss means the gain or loss which would have accrued on 5 April 2015 if the subject matter of the relevant high value disposal had been disposed of for a consideration equal to its market value on that date"], ["2014-treasury-dec-Modernising_the_taxation_of_corporate_debt_and_derivative_contracts.txt", " Subsections 5 and 6 require that, in determining the tax-adjusted carrying value of an asset, it is necessary to follow the accounting treatment in assuming that the accounting policy applied at the relevant time was also applied in earlier periods"], ["2014-treasury-dec-PESA_2014_-_print.txt", "  EU transactions in expenditure on services E"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", "3  Assets under construction bn  35"], ["2014-treasury-dec-05._2013-14_NDPB_GREEN.txt", " Details of the imputed finance lease charges are given in the table below for each of the following periods"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", "3 As a result, debt is forecast to be falling as a percentage of GDP from 2016-17"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " For interested third parties who have not received a notice from HMRC for example, because HMRC and the deposit-taker were unaware of them, but who nonetheless found out that an account they have an interest in is affected by a hold-notice for example, because the debtor tells them, they will have 30 days from the day HMRC gave the debtor notice of its determination under paragraph 94"], ["2014-treasury-dec-MCD_draft_regulations.txt", " In article 25A arranging regulated mortgage contractsf a after paragraph 2 insert 2A Making arrangements to enter into a regulated mortgage contract with a borrower on behalf of a lender is also a specified kind of activity"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " New section 870A CTA 2009 3"], ["2014-treasury-dec-DISCLOSURE_OF_TAX_AVOIDANCE_SCHEMES.txt", "uk can answer any queries regarding the instrument"], ["2014-treasury-dec-OOTLAR_19_March_2014__1_.txt", "  Other impacts  Other impacts have been considered and none have been identified"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " Applications by a representative member"], ["2014-treasury-dec-45502_Cm_8988_Print.txt", " The department continues to monitor client contact to date client responses are lower than anticipated"], ["2014-treasury-dec-MCD_annex_b_impact_assessment.txt", " These costs and benefits are considered in greater detail in option 2 than option 1 as it is our proposed option"], ["2014-treasury-dec-SDLT_TREATMENT_MDR_OF_SHARED_OWNERSHIP_PROPERTIES_IN_LEASE_AND_LEASEBACK_ARRANGEMENTS.txt", "  Subsection 2 provides for commencement"], ["2014-treasury-dec-Notice_South_Sudan_210121.txt", " Additional information appears in italics and is underlined"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", "  Figure 10 Quantitative Easing 1 Standard Gilt Issuance Gilts were liabilities of the National Loans Funds and held as assets by investors"], ["2014-treasury-dec-FSR_Gov_Cx_June_2014.txt", " The Chancellor reiterated his view that the FPC needed to consider the impact of the introduction of the leverage ratio on the ability of banks to continue to support lending to UK consumers and businesses"], ["2014-treasury-dec-39796_Cm_8847_Print_Ready.txt", "1  The Government agrees with the Committee\u2019s recommendation"], ["2014-treasury-dec-main_supply_estimates_2014_2015_print.txt", " An individual Head Teacher of an Academy within a Federation is accountable to the Accounting Officer CEO of the Federation Academy Academy Group"], ["2014-treasury-dec-Accelerated_payments_and_group_relief.txt", " Paragraph 9 inserts new Section 227A of FA 2014"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", " In accordance with IFRIC 9 Reassessment of Embedded Derivatives\u2019 the decision as to whether to separate and value an embedded derivative is reassessed when and only when the terms of the host contract are significantly modified"], ["2014-treasury-dec-BRRD_impact_assessment_revised.txt", " When the domestic bail-in tool was introduced, an Impact Assessment was carried out estimating its effects"], ["2014-treasury-dec-FRAB__119__08_-_Annex_H_-_2014-15_FReM.txt", " The second section deals with pensions accounting by the following public sector pension schemes Principal Civil Service Pension Scheme PCSPS Armed Forces Pension Scheme AFPS NHS Superannuation Scheme Teachers Superannuation Scheme United Kingdom Atomic Energy Authority Superannuation Schemes Judicial Pension Scheme Department for International Development  Overseas Superannuation Scheme Research Councils Pension Scheme DFP Northern Ireland Superannuation and Other Allowances HPSS Northern Ireland Superannuation Scheme Police Service Northern Ireland Pension Scheme Northern Ireland Teachers Superannuation Scheme Scottish NHS Superannuation Scheme Scottish Teachers Superannuation Scheme Royal Mail Statutory Pension Scheme  9"], ["2014-treasury-dec-Scotland_analysis__Fiscal_policy_and_sustainability.txt", "9 The Chief Secretary to the Treasury and the Shadow Chancellor have both taken the same view"], ["2014-treasury-dec-PU1738_print_CMYK.txt", " This means that the government halved the bill, to around 850 million"], ["2014-treasury-dec-PN_February_2014_II.txt", "aspx This press notice uses data compiled by the Bank, which the Bank also uses for their own statistical release"], ["2014-treasury-dec-freedom_and_choice_in_pensions_web_210314.txt", "B shows, the proportion of people who are saving for their retirement in a pension, whether through defined contribution or defined benefit, has fallen over the past fifteen years"], ["2014-treasury-dec-FRAB__120__07_-_Annex_C_-_FT_ARM_14-15.txt", " Signed by authority of Monitor  Signed  Name David Bennett Chairman and Chief Executive Dated  18  NATIONAL HEALTH SERVICE ACT 2006 DIRECTIONS BY MONITOR IN RESPECT OF NATIONAL HEALTH SERVICE FOUNDATION TRUSTS\u2019 ANNUAL ACCOUNTS Monitor, with the approval of the Secretary of State, in exercise of powers conferred on it by paragraph 251 of Schedule 7 of the National Health Service Act 2006 the 2006 Act, hereby gives the following Directions 1"], ["2014-treasury-dec-44695_Accessible.txt", " In August 2014, the government extended the Special Resolution Regime to banking group companies, investment firms and central counterparties"], ["2014-treasury-dec-staff_survey_2013.txt", " I achieve a good balance between my work life and my private life  2 2   6 4   9   4   1   1 6   6 2   1 5   6   1   2 1   5 9   1 3   6   2   2 6   6 3   9   2   0   1 7   6 3   1 2   8   1   9   5 2   1 8   1 5   5   1 5   4 7   1 7   1 4   6   2   1 9   1 8   3 2   2 9   2   1 9   2 2   3 1   2 5   2   1 1   1 0   3 1   4 5   Pay and benefits Strength of association with engagement  B37"], ["2014-treasury-dec-PU1638_policy_costings_bud_2014_with_correction_slip.txt", " Lower rate remain frozen in 2014-15"], ["2014-treasury-dec-44695_Autumn_Statement__Print_ready_.txt", "160 The government aims to have a tax system that is simple to understand, supports businesses and encourages growth"], ["2014-treasury-dec-Country_and_Regional_Analysis_November_2014_Combined.txt", "8b Identifiable expenditure on economic affairs of which science and technology by country and region, 2009-10 to 2013-14  million Science and technology National Statistics  of which current  of which capital National Statistics  National Statistics  2009-10 outturn 124  2010-11 outturn 113  2011-12 outturn 122  2012-13 outturn 118  2013-14 outturn 154  2009-10 outturn 102  2010-11 outturn 99  2011-12 outturn 106  2012-13 outturn 104  2013-14 outturn 115  2009-10 outturn 22  2010-11 outturn 15  2011-12 outturn 16  2012-13 outturn 14  2013-14 outturn 39  North West  282  267  262  295  394  227  228  227  256  289  55  38  34  39  106  Yorkshire and the Humber  218  204  208  229  302  177  175  184  200  223  41  29  24  29  79  East Midlands  200  191  191  194  251  165  167  168  171  191  34  24  23  22  60  West Midlands  182  174  180  199  263  153  154  161  178  202  29  21  19  22  61  East  372  355  400  412  477  284  290  326  335  345  88  65  73  77  132  London  491  479  505  535  676  386  398  435  454  459  105  81  70  80  217  South East  494  460  496  532  631  340  375  379  438  461  154  85  117  94  170  South West  204  210  203  234  302  175  190  184  211  240  29  21  19  23  62  2,567  2,454  2,567  2,747  3,450  2,009  2,076  2,171  2,347  2,524  558  378  396  400  926  314  293  331  332  380  270  265  291  294  309  44  28  41  37  70  Wales  88  95  100  111  146  78  87  90  100  115  11  7  9  11  31  Northern Ireland  78  80  73  79  88  73  76  69  76  78  5  4  4  3  10  UK identifiable expenditure  3,048  2,922  3,071  3,269  4,064  2,429  2,504  2,621  2,817  3,027  618  418  450  452  1,038  Outside the UK Total identifiable expenditure Non-identifiable expenditure  391 3,438 114  383 3,306 101  375 3,446 117  226 3,495 104  264 4,328 111  285 2,714 105  282 2,786 98  226 2,847 110  188 3,005 102  196 3,223 102  106 724 10  101 519 2  149 599 7  38 490 2  68 1,105 8  Total Expenditure on Services  3,553  3,406  3,563  3,599  4,439  2,819  2,885  2,957  3,107  3,325  734  521  607  492  1,114  North East  England Scotland  23  Table A"], ["2014-treasury-dec-main_supply_estimates_2014_2015_print.txt", "  Cabinet Office will account for this Estimate"], ["2014-treasury-dec-PU1678_final__1_.txt", " The EBA has been mandated to develop draft RTS on the matters and criteria which resolution authorities should apply in the assessment of resolvability"], ["2014-treasury-dec-supplementary_estimates_and_new_estimates_2013_14_120214_correction.txt", "66 -  8,073,000 2,167,000  4,251,282 1,312,461  52"], ["2014-treasury-dec-supplementary_estimates_and_new_estimates_2013_14_120214_correction.txt", "  1,000  Section Y UKAR Corporate Services Limited - a new Section for UKAR CS"], ["2014-treasury-dec-OOTLAR_19_March_2014__1_.txt", " Unincorporated businesses will be unaffected by this measure and will have no self assessment requirement"], ["2014-treasury-dec-supplementary_estimates_and_new_estimates_2013_14_120214_correction.txt", "  Annually Managed Expenditure Expenditure arising from early retirement provisions for staff and other AME non-cash items"], ["2014-treasury-dec-Scotlandanalysis4.txt", "1bn to UK taxpayers in 2012"], ["2014-treasury-dec-140220_Letter_and_annexes_from_HMT_to_Govt_Actuary_3.txt", "  18  PART 3 EMPLOYER COST CAP Setting the employer cost cap"], ["2014-treasury-dec-OLD_complete_v3.txt", "  Policy objective RD tax credits are a key element in the government\u2019s commitment to an internationally competitive tax system and in its objective for strong and sustainable private sector-led growth"], ["2014-treasury-dec-main_supply_estimates_2014_2015_web.txt", " In addition to this guarantee over Remploy\u2019s net liabilities, the Department also guarantees to cover any shortfall in its pension provision"], ["2014-treasury-dec-PU1632_Sustainability_Reporting_Guidance.txt", "19 In July 2009 Defra has commissioned a food research project to understand the specific challenge posed by virtual water contained in food"], ["2014-treasury-dec-FRAB__120__07_-_Annex_C_-_FT_ARM_14-15.txt", " This is likely to be the case where the NHS foundation trust both 3"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_print.txt", "1  Corporate Services and Development  24"], ["2014-treasury-dec-freedom_and_choice_in_pensions_print_210314.txt", " However, these schemes have been in decline in recent years as the cost of providing them has increased substantially"], ["2014-treasury-dec-survivor-benefits-in-occupational-pension-schemes-annex-b.txt", " In addition to the factors that impact on the estimate of the back-payments for pensions payable before 31 March 2012 31 March 2013 for the LGPS, future payments also depend on factors such as the number of and profile i"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " It supports the Government\u2019s anti-avoidance policy"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " This clause corrects a tax law rewrite error"], ["2014-treasury-dec-44695_Autumn_Statement__Print_ready_.txt", "20 Help for hospices  Following the Fair Playing Field Review, the government will refund the VAT that hospice charities incur"], ["2014-treasury-dec-elps_annex_final.txt", "  As all of the policies due redress had transferred out of Equitable Life, the redress was made as a cash sum placed with the new provider"], ["2014-treasury-dec-OLD_complete_v3.txt", "  Further Advice 112  If you have any questions about this change, please contact Lloyd Hopkin on 03000 532634 email lloyd"], ["2014-treasury-dec-Final_IA_-_ring-fencing_and_depositor_preference.txt", " The illustrative calculation is also somewhat sensitive to the assumed reduction in the frequency and GDP impact of crises produced by the baseline regulatory reforms and by the measures in the Bill"], ["2014-treasury-dec-130731_Final_IA_-_SAR_for_PSSs_Signed.txt", " Benefits of the proposal are shared across the whole economy as all households and businesses benefit from improved financial stability, as explained in this impact assessment"], ["2014-treasury-dec-OOTLAR_19_March_2014__1_.txt", " Different classes of assets qualify for allowances at different rates"], ["2014-treasury-dec-FRAB__120__02_-_IFRS_13_-_Appendix_B.txt", " operational assets used to deliver either front line services or back office functions should be measured at their current value"], ["2014-treasury-dec-Wales_Bill_-_Explanatory_Notes_-_Report_Stage_-_Final_10-6-14.txt", "pdf  These notes refer to the Wales Bill, as introduced in the House of Commons on 5 June 2014 Bill   90"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_web.txt", " Corporate Services - This area is responsible for facilities, information systems, finance, procurement, human resources, programme management office, data security, governance and company secretarial activities"], ["2014-treasury-dec-131217_Letter_and_annexes_from_Govt_Actuary_to_HMT_2.txt", " Addressing this communication challenge will also need consideration of the following points   HM Treasury published cost ceilings for most of the public service pension schemes between 2011 and 2012"], ["2014-treasury-dec-freedom_and_choice_in_pensions_print_210314.txt", " Instead, savers are trusted to manage their own finances"], ["2014-treasury-dec-44695_Accessible.txt", "100 The Smith Commission has confirmed the Barnett formula will continue to be used to determine changes in the Scottish Government\u2019s block grant in relation to public services"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", " 2013-14  2012-13 Restated  Current hedging asset  000  000  12,000  5,463  Non-current hedging asset  296,818  469,811  Total hedging asset  308,818  475,274  Further details about how UKAR manages risk with hedging are available in Note 28"], ["2014-treasury-dec-PESA_2014_-_print.txt", "  Public sector gross procurement by function 5"], ["2014-treasury-dec-Notes_on_Resolutions_19_March_2014.txt", " Value added tax prompt payment discounts relevant supplies Provides for the value of specified supplies made on or after 1 May 2014 to be the actual consideration received when calculating the value added tax due on a supply made on terms allowing a discount for prompt payment specified supplies are telecommunications and radio and television broadcasting services where there is no obligation to provide a tax invoice"], ["2014-treasury-dec-EU_finances_2014_final.txt", " 2 This report is required under Article 325 5 of the Treaty on the Functioning of the European Union TFEU, and is sent to the Parliament and Council"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " New section 24A18 provides the definition of the relevant territory and UK duties for the purposes of new section 24A17"], ["2014-treasury-dec-main_supply_estimates_2014_2015_web.txt", "  Income arising from  The Department for Employment and Learning Northern Ireland to reimburse Ofqual's Belfast office expenses the devolved administrations in Northern Ireland and Wales to contribute towards expenditure on regulatory work"], ["2014-treasury-dec-supplementary_estimates_and_new_estimates_2013_14_120214_correction.txt", " Significant social security benefits include Jobseekers Allowance, Income Support, Employment Support and Allowance, Disability Living Allowance, Pension Credit, Universal Credit, Personal Independence Payment and other associated benefits, including housing benefit, rent rebates, temporary subsidies to employers"], ["2014-treasury-dec-FRAB_121_02_simplifying_and_streamlining_annual_report_and_accounts.txt", " With a move towards more user focussed reporting, HM Treasury also expects this to necessarily be an iterative process with reporting changing over time based on feedback from key users such as Parliamentary Committees"], ["2014-treasury-dec-PN_February_2014_II.txt", "ukstatisticsPagesreserves2014feb"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", " Additional payments to the government were subsequently agreed of 700m in 2013-14 and a total of 325m over the following 10 years"], ["2014-treasury-dec-SITRAccreditationGuidanceVersion2forpunlicationJan16V2.txt", " For example, if the issue is reducing numbers of children in care, there are many public bodies that would be supporting the troubled family, including schools, local authorities, and potentially others, like the Department for Work and Pensions through payment of social security benefits, the Ministry of Justice through the justice system and the National Offender Management Service, and the National Health Service"], ["2014-treasury-dec-Scotland_analysis__Fiscal_policy_and_sustainability.txt", " The allocation of debt is discussed in Box 2"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", "  Governance of the wider Treasury Group and related bodies 3"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", "2 Inventories 2011-12 Raw materials and consumables  As at 1 April 2011 Additions Disposals Write-offs Revaluation Reclassification As at 31 March 2012  bn 9"], ["2014-treasury-dec-STRENGTHENING_PENALTIES_FOR_OFFSHORE_NON_COMPLIANCE.txt", "5, and c in paragraph c, for 100 substitute 125"], ["2014-treasury-dec-DRAFT-_Exit_Payment_Note_on_Regs.txt", " The definition is still being considered, and so regulation 11 is only included as an illustrative example of what such a definition might be"], ["2014-treasury-dec-FRAB__119__08_-_Annex_I1_-_DEPARTMENT_YELLOW_2014-15.txt", " You should NOT insert a shoulder heading of other\u2019 and then provide a separate note analysing other\u2019"], ["2014-treasury-dec-Deduction_at_source_from_interest_paid_on_private_placements.txt", " Where a UK company pays yearly interest on borrowings, tax rules require the company to deduct income tax from the payment"], ["2014-treasury-dec-PU1719_HMT_Science_.txt", " Information technology underpins all of the sciences and is revolutionising how we do business, communicate, share knowledge and navigate the world"], ["2014-treasury-dec-37630_Budget_2014_Web_Accessible.txt", "92 Small charities  The government will encourage more donors to use Gift Aid on eligible donations and encourage smaller charities to register for the reliefs they are entitled to"], ["2014-treasury-dec-FSCS_annual_report_2014_web.txt", " Each month FSCS identifies liquidity up to the point when it next expects to levy the majority of fees"], ["2014-treasury-dec-EEA_Accounts_2013-14_-_web.txt", " The last intervention was the coordinated G7 yen intervention of March 2011"], ["2014-treasury-dec-promoters_of_tax_avoidance_schemes_amendment_of_return_to_take_account_of_relevant_judicial_rulings_and_dotas.txt", " 4 For the purposes of sub-paragraph 2, P takes the necessary corrective action in respect of the denied advantage if and only if a in the case of a failure notice given by virtue of paragraph 12a, P amends a return or claim before the end of the tax enquiry to counteract the denied advantage b in the case of a failure notice given by virtue of paragraph 12b, P takes all necessary steps to enter into an agreement with HMRC in writing for the purpose of relinquishing the denied advantage"], ["2014-treasury-dec-PU1616_OTS_employee_benefits_final_report.txt", " The alternative would be for all employees to claim an amount that they think is representative and then HMRC would have to put resource into reviewing the amounts claimed"], ["2014-treasury-dec-main_supply_estimates_2014_2015_print.txt", "  89  Department of Health  Main Estimates, 2014-15  Income arising from  Charges for accommodation, sales of goods and services, income generation schemes local authorities under joint financing arrangements fines and penalty notices medical and dental education levy"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " 57  1 Section 597 amounts recognised in determining a company\u2019s profit or loss is amended as follows"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " Special reduction 5  1 If the Commissioners think it right because of special circumstances, they may reduce a penalty under this Schedule"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " But if the accounting treatment applied at that time was based on some other GAAP-compliant assumption regarding accounting policies followed in earlier periods, that assumption should be followed for tax purposes instead"], ["2014-treasury-dec-39796_Cm_8847_Accessible.txt", " For example publishing Spotlights\u2019 on the website and issuing news releases about schemes, which fail in the courts"], ["2014-treasury-dec-main_supply_estimates_2014_2015_web.txt", " In discharging these responsibilities, particular regard is given to - observing any accounting and disclosure requirements including any Accounts Direction and applying suitable accounting policies on a consistent basis - making judgements and estimates on a reasonable basis - stating whether applicable accounting standards, as set out in the Financial Reporting Manual FReM, or an organisation\u2019s version of it, have been followed, and explain any material departures in the accounts and - preparing the accounts on a going concern basis"], ["2014-treasury-dec-2-local-welfare-provision-review-nov-2014.txt", " Firstly, we gained permission from the Council Cabinet to ring-fence the funding Although this has been given to us as non-ring-fenced, we have treated it as if it was ring-fenced"], ["2014-treasury-dec-MCD_annex_b_impact_assessment.txt", " -  UK mortgage lenders and intermediaries  There would be significant transitional costs associated with option 1, including familiarisation costs"], ["2014-treasury-dec-PU1719_HMT_Science_.txt", "31 The Financial Conduct Authority introduced a new regulatory regime in April 2014 to support the growth of crowdfunding"], ["2014-treasury-dec-OLD_complete_v3.txt", "2 million in one off IT costs and approximately 47 million in staffing and other resource costs for the 5 year period from 2014-15 to 2018-19"], ["2014-treasury-dec-FRAB__119__08_-_Annex_G3_-_NDPB_GREEN_2013-14.txt", " Total  14  2013-14  NDPB GREEN ILLUSTRATIVE ACCOUNTS  During the year the NDPB purchased the following non-audit services from its auditor, name Auditor, e"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", "8   GDP PSND excluding financial interventions PSND ex banks ESA95 PSND ex banks ESA101 Treaty debt ratio ESA952 Treaty debt ratio ESA101,2  74"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " This follows the change made by paragraph 7 to the definition of fair value accounting in section 313"], ["2014-treasury-dec-PSS_April_2014.txt", " Total resource DEL less depreciation was 321"], ["2014-treasury-dec-PU1616_OTS_employee_benefits_final_report.txt", "36 The above recommendations are designed to reduce administration for both the employer and HMRC as there is no need for correspondence between them in order to agree the terms of the PSA, and will also improve HMRC\u2019s ability to collect information for statistical purposes"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", "1  2012-13 Total bn  Year ended 31 March 2013  91  Whole of Government Accounts  At 31 March 2012 Restated  At 31 March 2012 Restated  At 31 March 2012 Restatements  At 31 March 2012 Restated Depreciation At 1 April 2011 restated Charged in year Revaluations and impairments Reclassifications Disposals  At 31 March 2012 Restatements  Cost or valuation At 1 April 2011 restated Additions Revaluations and impairments Reclassifications Disposals  269"], ["2014-treasury-dec-money_laundering_1_.txt", " When a bank clerk makes an STR to his Money Laundering Reporting Officer MLRO but the MLRO has not passed on an STR to NCIS, the principles outlined above also apply"], ["2014-treasury-dec-budget_2014_distributional_analysis.txt", " For this reason, the population within each decile group will not be identical to the population in the corresponding decile in the other charts in this document"], ["2014-treasury-dec-OLD_complete_v3.txt", "  136  VAT refunds of non recoverable VAT for the London Legacy Development Corporation Who is likely to be affected The measure applies to the London Legacy Development Corporation"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", "  4  A statutory instrument containing regulations under this section is subject to annulment in pursuance of a resolution of the House of Commons"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", " Where HM Treasury has agreed early retirements, the additional costs are met by the department and not by the Civil Service pension scheme"], ["2014-treasury-dec-44369_Cm_8958_print_ready.txt", "  5 Committee of Public Accounts conclusion Whilst we understand the unpredictable nature of winter weather, too much road maintenance is inefficient because it is reactive and unplanned"], ["2014-treasury-dec-44695_Accessible.txt", " The government will consult on the detail and will confirm the delivery plan"], ["2014-treasury-dec-04._2013-14_AGENCY_PINK.txt", " Exit costs are accounted for in full in the year of departure"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", " The departmental boundary is different from the concept of a group under IFRS it is based on control criteria used by the ONS to determine sector classification"], ["2014-treasury-dec-PU1738_print_CMYK.txt", " Further details on budget amendments and the final 2014 EU Budget can be found in box 2"], ["2014-treasury-dec-PU1616_OTS_employee_benefits_final_report.txt", "29 We are aware that some employers through informal arrangements write to HMRC on an annual basis to notify HMRC of the FREs that should be included in their employees\u2019 PAYE code"], ["2014-treasury-dec-FSCS_annual_report_2014_web.txt", "0  Sub-total MELL  57"], ["2014-treasury-dec-money_laundering_1_.txt", "    Where disclosure of an STR would not constitute a tipping off\u2019 offence the section 29 exemption will not be available in respect of the money laundering element"], ["2014-treasury-dec-PU1667_Tax-Free_Childcare__consultation_on_childcare_account_provision.txt", " Any enquiries regarding this publication should be sent to us at public"], ["2014-treasury-dec-PU1667_Tax-Free_Childcare__consultation_on_childcare_account_provision.txt", " However, in-house provision may be less dynamically responsive than a market model that enables intra-firm competition to foster greater innovation and drive up service standards"], ["2014-treasury-dec-Final_IA_-_ring-fencing_and_depositor_preference.txt", " Imposing additional costs on UK banks could have consequences for the labour market, to the extent that banks choose to pass higher costs on to their employees by reducing overall remuneration levels"], ["2014-treasury-dec-Payment_systems_regulator_IA.txt", "  Equalities Impact This option will ensure that the regulator is responsible for enforcing equalities law as the law applies to regulated firms"], ["2014-treasury-dec-45502_Cm_8988_Print.txt", " The Treasury provides coaching or support to new or underperforming departmental cash managers"], ["2014-treasury-dec-Wales_Bill_Command_Paper_-_English.txt", " Under this principle, the Government would apply a block grant adjustment only if a new tax in Wales was expected to reduce revenues to the Exchequer"], ["2014-treasury-dec-45502_Cm_8988_Accessible.txt", " Second, the centre provides support on cross-government strategy"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", "34 A number of other countries also experienced recessions in the early 1990s coupled with declining inflation"], ["2014-treasury-dec-PESA_2014_-_print.txt", " Traditional Own Resources TOR  the European Union\u2019s Traditional Own Resources are customs duties, including those on agricultural products and sugar levies"], ["2014-treasury-dec-EEA_Accounts_2013-14_-_web.txt", " These items are described in detail below"], ["2014-treasury-dec-Wales_Bill_-_Explanatory_Notes_-_Report_Stage_-_Welsh_Language_Version_10_6_14_pdf.txt", "22 ac Argymhelliad 40 yn httpwww"], ["2014-treasury-dec-government_financial_reporting_manual_201314.txt", " In such cases, the strategic report should provide summarised information with adequate cross-references to the other documents  d  In relation to departments applying s"], ["2014-treasury-dec-PESA_2014_-_print.txt", "11 While Whitehall departments have clear incentives to ensure accurate data is reported on OSCAR, a number of factors can adversely affect data quality   complexity of the public expenditure system data needs to be coded so that a wide range of outputs can be produced against a number of frameworks"], ["2014-treasury-dec-Notes_on_Resolutions_19_March_2014.txt", " Taxable benefits cars, vans and related benefits Provides for section 1143 of the Income Tax Earnings and Pensions Act ITEPA to be repealed to ensure that the full amount of a car or van benefit is subject to tax, if an amount could be both earnings under any other provision and treated as earnings under the benefits code"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", "3 higher than 2011-12"], ["2014-treasury-dec-PU1616_OTS_employee_benefits_final_report.txt", " The different tax and NICs treatment of benefits in kind and expenses was the difference in the systems most frequently cited in the same report as the cause of increased burdens and confusion 6 and that conclusion has been borne out by what the OTS has heard from taxpayers and their advisers in the current study"], ["2014-treasury-dec-elps_annex_final.txt", "37  26 Policy Status 118"], ["2014-treasury-dec-44695_Accessible.txt", "113 Horserace betting levy  The government will consult on the introduction of a racing right in early 2015 and will announce a decision after consultation"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " The Government proposes to increase the charge for individuals who meet the 12-year residence test and introduce a new higher charge for individuals who meet the new 17-year residence test"], ["2014-treasury-dec-FRAB__119__05_-_EPSAS_governance_survey.txt", " Please provide any comments or proposals on the principles"], ["2014-treasury-dec-Efficiency_and_reform_in_the_next_Parliament.txt", " Sir Philip Green\u2019s 2010 Efficiency Review revealed that suppliers were able to treat different departments separately, as Government was not acting as a single customer"], ["2014-treasury-dec-OOTLAR_19_March_2014__1_.txt", "  Impact on business including civil society organisations  The changes will require businesses and civil society organisations to clearly identify expenditure that qualifies for BPRA, and that which does not"], ["2014-treasury-dec-131010_Letter_and_annexes_from_HMT_to_Govt_Actuary_2.txt", " 2 When the scheme actuary calculates contribution yields and contribution rates over a period, the data must be projected to accommodate any expected changes in the scheme membership over that period if a making such projections would produce a more accurate estimate of the expected scheme membership over that period, and b such projections would have a material impact upon the contribution yields and contribution rates and projections must be made consistently in respect of determining both contribution rates and contribution yields over that period"], ["2014-treasury-dec-EEA_Accounts_2013-14_-_print.txt", " Credit risk is the risk of financial loss arising from counterparty to a transaction defaulting on its financial obligations under that transaction"], ["2014-treasury-dec-frem_hutton_review_fairpay_additional_guidance_update_2012-13.txt", " There may also be legal concerns involving the disclosure of the salaries of some non-directors, leading to an inconsistency in approach across the public sector"], ["2014-treasury-dec-44695_Accessible.txt", "8 Outside Welfare Cap 93"], ["2014-treasury-dec-131010_Letter_and_annexes_from_HMT_to_Govt_Actuary_2.txt", " The Police Pensions Regulations 1987, insofar as these Regulations apply to members of police forces for England and Wales 2"], ["2014-treasury-dec-OLD_complete_v3.txt", "  80  Summary of impacts Exchequer impact m  2014-15 2015-16 2016-17 2017-18 2018-19 2019-20 -15 30 10 10 10 These figures are set out in Table 2"], ["2014-treasury-dec-44369_Cm_8958_accessible.txt", "  5 Committee of Public Accounts conclusion The department\u2019s approach to recruitment has put planned savings at risk and is not delivering value for money"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", " The other two members of the OTS\u2019 Board, one each from the Treasury and HMRC, are senior fulltime executives of their respective departments"], ["2014-treasury-dec-FRAB__120__07_-_Annex_C_-_FT_ARM_14-15.txt", " The first part-year accounts in respect of the predecessor NHS trust should be prepared in accordance with the Manual for Accounts issued by the Department of Health"], ["2014-treasury-dec-PU1632_Sustainability_Reporting_Guidance.txt", " This covers only those emissions that would factor under the Public Sector Sustainability Reporting Accounting Boundary  i"], ["2014-treasury-dec-elps_annex_final.txt", "  1 ORR t   1 IRR t  1 1 IRR t 1  1 p   1 ORR t 2  1 p   1 IRR t 2  1 1 IRR t1     t1 is the first policy year    t2 is the second policy year  p   1  For these non-UK policies, because data is only available from 1998, the effect of the enhancement that was applied to the Total Annuity in 1996 is taken into account in the calculations"], ["2014-treasury-dec-Modernising_the_taxation_of_corporate_debt_and_derivative_contracts.txt", " Paragraph 47 amends section 475 to broaden the circumstances in which regulations may be made concerning the calculation of exchange gains and losses, by removing their restriction to cases where fair value accounting is used"], ["2014-treasury-dec-PESA_2014_-_print.txt", "1 Resource budget   Income from sales of goods and services 0"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_print.txt", " I really can\u2019t fault them"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", " This ensures that for each successor, whether a new entity or existing organisation, closing and opening balances are identical"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", " The size of the contingent liability is 20"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " It provided that gains arising in the overseas part of the year were not charged"], ["2014-treasury-dec-FRAB__120__04_-_Discount_rates.txt", " We understand all Member States will be required to use the same discount rate of 3 real, 5 nominal"], ["2014-treasury-dec-FRAB__120__Minutes_of_meeting.txt", " They believe this provides an opportunity to enhance the accountability perspective and for departments to be required to clearly articulate the flow of accountability from Parliament to the Accounting Officer"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", "16 The Group has more than halved its paper consumption to 11,462 reams from its baseline figure of 26,807 reams of paper"], ["2014-treasury-dec-PU1719_HMT_Science_.txt", " We are committed to encouraging scientists to engage with the public on their work and to the greater use of dialogue with the public on science and technology policy issues, as part of open policy making"], ["2014-treasury-dec-Public_Spending_Statistics_July_2014_consolidated_revised.txt", " Environment protection 6"], ["2014-treasury-dec-Diverted_Profits_Tax.txt", " Subsection 4 provides for the situation where the designated officer has insufficient information to determine any of the matters set out in subsection 3"], ["2014-treasury-dec-main_supply_estimates_2014_2015_web.txt", "  Unquantifiable  421  Department of Energy and Climate Change  Main Estimates, 2014-15  Part III Note L - International Subscriptions Section in Part II Subhead Detail  D4-DEL D4-DEL C4-DEL C4-DEL  Body  International Atomic Energy Agency Organisation for the Prohibition of Chemical Weapons UN Framework Convention on Climate Change International Energy Agency  422  '000  20,886 3,205 2,500 1,265  Office of Gas and Electricity Markets  Main Estimates, 2014-15  Office of Gas and Electricity Markets Introduction 1"], ["2014-treasury-dec-Treasury_minutes_web.txt", " However, it is important that the level of comparison is limited when interventions vary so much in terms of their outputs for example transport and skills and it is important to balance the standardised data with relevance of data"], ["2014-treasury-dec-141010_Consultation_on_how_LWP_should_be_funded_in_15-16.txt", " We do not believe that there are any implementation issues to consider"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", " 85 Note 16 - Intangible Non-Current assets"], ["2014-treasury-dec-PU1738_print_CMYK.txt", " The report also includes both the latest information on irregularities detected by control systems and suspected fraud with a distinction made between fraud and other irregularities, and on measures taken to deal with them"], ["2014-treasury-dec-FRAB__120__03_-_Annex_A__ITC_and_WG_Report.txt", "  19 20 21  Local authorities are required to maintain a scheme for financing schools which sets out the framework for the financial relationship between them and the schools they 21 maintain"], ["2014-treasury-dec-FRAB__119__08_-_Annex_G4_-_MAGENTA_PENSION_SCHEME_2013-14.txt", " In 201X-1Y, the following such PPAs have been made, which have been included within voted Supply in the Estimate PPA Description  Resource Capital  DELAME  Amount 000  9  2013-14  MAGENTA PENSION SCHEME ILLUSTRATIVE PENSION SCHEME STATEMENT  Notes to the Departmental Resource Accounts Statement of Parliamentary Supply SOPS1"], ["2014-treasury-dec-44369_Cm_8958_accessible.txt", "1  The Government agrees with the Committee\u2019s recommendation"], ["2014-treasury-dec-FRAB_121_02_simplifying_and_streamlining_annual_report_and_accounts.txt", " It will in addition report the Estimate and outturn for nonvoted expenditure eg Consolidated Fund standing services  Page 11 of 20  FRAB 121 02 19 JUNE 2014  Requirement  Current reporting  Future position  ii the net cash requirement calculated on the same basis as the Voted Supply Estimate, with a comparison of the outturn against the Voted Supply Estimate  accessible"], ["2014-treasury-dec-44695_Accessible.txt", " In practical terms, further work by HMRC and HM Treasury has concluded that this proposal could be implemented provided that the Northern Ireland Executive is able to manage the financial implications"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", " 10980 Note 7 - Revenue "], ["2014-treasury-dec-44695_Autumn_Statement__Print_ready_.txt", "2 in 2014, falling to 5"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_print.txt", " The average time taken to pay suppliers from receipt of invoice was 30 days 30 days in 201213"], ["2014-treasury-dec-government_financial_reporting_manual_201314.txt", " Programme expenditure will be shown only where appropriate and any related income if applicable for both programme costs and administration costs should be shown separately for each of the two expenditure categories see also chapter 11"], ["2014-treasury-dec-Further_Devolution_to_Greater_Manchester_Combined_Authority_FINAL.txt", " The government will allow PCC grant funding to be rolled forward to future years to help support transformation of services"], ["2014-treasury-dec-Modernising_the_taxation_of_corporate_debt_and_derivative_contracts.txt", "  8  Omit subsection 2"], ["2014-treasury-dec-OLD_complete_v3.txt", "  Operational impact m HMRC or other  There will be no significant operational impact"], ["2014-treasury-dec-freedom_and_choice_in_pensions_web_210314.txt", " Please ensure that responses are sent in before the closing date"], ["2014-treasury-dec-FRAB__120__07_-_Annex_C_-_FT_ARM_14-15.txt", " Consolidated NHS foundation trust accounts 1"], ["2014-treasury-dec-PSS_April_2014.txt", " Recreation, culture and religion  5"], ["2014-treasury-dec-SDPR_Update_September_2014___published_as_Clarifications_.txt", " These checks help to identify any issues which may require the Relative Loss to be determined using a non-standard approach"], ["2014-treasury-dec-Fact_sheet_template_-_10__tax_9.txt", " Her tax-free personal allowance is 10,500, so she is taxed at 20 on 14,500 of her wages"], ["2014-treasury-dec-FRAB__120__02_-_IFRS_13_-_Appendix_B.txt", " The disclosure requirements would not apply to assets being held at current value under the adaptations to IAS 16"], ["2014-treasury-dec-131010_Letter_and_annexes_from_HMT_to_Govt_Actuary_2.txt", " where there are differences between workforces\u2019 mortality rates, ill health retirements or any other factors which may affect the valuation, then there should be consistency in the way that these different assumptions are set"], ["2014-treasury-dec-OOTLAR_19_March_2014__1_.txt", " Consequential amendments will be made to primary legislation in Finance Bill 2014"], ["2014-treasury-dec-39796_Cm_8847_Accessible.txt", "  4 Committee of Public Accounts conclusion The number one risk on the Government\u2019s national risk-assessment for civil emergencies, ahead of both coastal flooding and a major terrorist incident, is the risk of pandemic influenza"], ["2014-treasury-dec-PN_February_2014_II.txt", "htm Next publication date The figures for March 2014 are due for publication on 3 April 2014"], ["2014-treasury-dec-PN_March_2014_II.txt", " 7 Figures may not sum due to rounding"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", " Differences in NRAM and BB are because the loan repayments feature in UKAR and this was not reflected in the Supplementary Estimate"], ["2014-treasury-dec-PU1638_policy_costings_bud_2014_with_correction_slip.txt", " This cap is shared between the Cultural Gifts Scheme and the Acceptance in Lieu scheme that covers Inheritance Tax"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", "7 depending on their level of seniority and chosen accrual rate"], ["2014-treasury-dec-DRAFT-_Exit_Payment_Note_on_Regs.txt", " They are not listed within the sub-sectors, and so fall outside of the repayment regime"], ["2014-treasury-dec-44369_Cm_8958_print_ready.txt", "  Recommendation implemented"], ["2014-treasury-dec-Partnerships_Mixed_membership_partnerships__Alternative_investment_fund_managers__Transfer_of_assets___income_Streams_through_partnerships.txt", " NICs means National Insurance contributions"], ["2014-treasury-dec-EEA_Accounts_2013-14_-_print.txt", " IFRS 13 Fair Value Measurement\u2019 became effective for annual periods beginning on or after 1 January 2013"], ["2014-treasury-dec-CAPITAL_GAINS_TAX_NON_RESIDENTS_AND_UK_RESIDENTIAL_PROPERTY.txt", " Step 3 Add a the amount of any gain or loss determined under Step 1, and b the amount of any gain or loss determined under Step 2, treating any amount which is a loss as a negative amount"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " This section applies where oil and gas workers on the UK Continental Shelf are supplied by a non-UK based employer"], ["2014-treasury-dec-130731_Final_IA_-_SAR_for_PSSs_Signed.txt", " The disorderly failure of systemically important financial market infrastructures FMIs  systems that connect market participants to each other  could severely disrupt both financial markets and the normal functioning of the wider economy"], ["2014-treasury-dec-OLD_complete_v3.txt", "5 million over 5 years for staff resources and customer information and support"], ["2014-treasury-dec-DISCLOSURE_OF_TAX_AVOIDANCE_SCHEMES.txt", " 3 In subsection 2, after number insert , and any other prescribed information relating to the arrangements or proposed arrangements, to any arrangements substantially the same as those arrangements whether involving the same or different parties or to notifiable proposals or notifiable arrangements more generally,"], ["2014-treasury-dec-EU_finances_2014_final.txt", "8 Details of the levels of payments in the adopted 2014 EU Budget are as follows   Heading 1 Smart and Inclusive Growth"], ["2014-treasury-dec-Partnerships_Mixed_membership_partnerships__Alternative_investment_fund_managers__Transfer_of_assets___income_Streams_through_partnerships.txt", " Schedule 1A of TMA applies to it"], ["2014-treasury-dec-Abolition_of_the__8_500_threshold_for_benefits_in_kind.txt", " 3 Omit subsection 9"], ["2014-treasury-dec-PU1624_final__web_.txt", "  85  11  Public Corporations  Definition of Public Corporations 11"], ["2014-treasury-dec-FRAB__120__07_-_Annex_C_-_FT_ARM_14-15.txt", "  2 Disclose  Audit Committee  C"], ["2014-treasury-dec-44695_Autumn_Statement__Print_ready_.txt", "  Reform of the financial system 1"], ["2014-treasury-dec-Modernising_the_taxation_of_corporate_debt_and_derivative_contracts.txt", " Accounts for the two deemed periods are assumed to have been prepared on the same basis as the actual accounts for the straddling period"], ["2014-treasury-dec-FRAB__119__Minutes.txt", " Taking this into account, CIPFALASAAC decided that it would move to formally adopt the measurement requirements in 2016-17 and that it would confirm this position in a new Appendix Appendix D to the 2014-15 Code"], ["2014-treasury-dec-Public_Spending_Statistics_July_2014_consolidated_revised.txt", " 100 Self financing public corporations SFPCs "], ["2014-treasury-dec-Charges_and_rates_and_limits_and_allowances_for_2015-16.txt", "  DETAILS OF THE CLAUSE 2"], ["2014-treasury-dec-FRAB_121_02_simplifying_and_streamlining_annual_report_and_accounts.txt", " HM Treasury is therefore proposing a change from the existing illustrative statement which has unnecessary complexity while retaining those elements that are essential to reflect the supply funded nature of entities"], ["2014-treasury-dec-PU1624_final__web_.txt", " In some cases the asset will not be expected to have a value and in other cases it will"], ["2014-treasury-dec-scotland_analysis_fiscal_policy_and_sustainability_print.txt", "7 As a result, the Chancellor of the Exchequer set out that, I could not as Chancellor recommend that we could share the pound with an independent Scotland"], ["2014-treasury-dec-FRAB__119__08_-_Annex_F_Chapter_05_Form_and_content__2013-14.txt", "16 Spending bodies accountable to the Northern Ireland Assembly will report on sustainability within the framework established by the Northern Ireland Executives Programme for Government"], ["2014-treasury-dec-44695_Accessible.txt", " The government will also ensure that if a claimant leaves Universal Credit and returns within a 6 month period, they will be able to keep their existing assessment period, simplifying the reclaiming process"], ["2014-treasury-dec-freedom_and_choice_in_pensions_web_210314.txt", " With the right consumer guidance, advice and support, people should be able to make their own choices about how to finance their retirement"], ["2014-treasury-dec-FRAB__120__07_-_Annex_C_-_FT_ARM_14-15.txt", "  Where, due to the specialised nature of an asset, the fair value is to be determined using a Depreciated Replacement Cost, NHS foundation trusts should have regard to the interpretations in paragraphs 7"], ["2014-treasury-dec-PN_December_2013.txt", " The UK Government\u2019s net reserves decreased by 536 million in December 2013, bringing the end-December 2013 total to 43,062 million 26,048 million2 compared with 43,598 million 26,612 million3 at end-November 2013"], ["2014-treasury-dec-STRENGTHENING_PENALTIES_FOR_OFFSHORE_NON_COMPLIANCE.txt", " Paragraph 6 provides that the amount of additional penalty is 50 of the original penalty"], ["2014-treasury-dec-main_supply_estimates_2014_2015_print.txt", "  Unquantifiable  419  Department of Energy and Climate Change  Main Estimates, 2014-15  Part III Note K - Contingent Liabilities Nature of liability  '000   Coal Industry Act 1994 Responsibility for compensation claims relating to personal injuries suffered by former British Coal mineworkers transferred to the Department on 1 January 1998 by a restructuring scheme under the Coal Industry Act 1994"], ["2014-treasury-dec-140808_Housing_Zones_Prospectus.txt", " Applicants will need to satisfactorily complete the due diligence process and demonstrate that their scheme offers the best value against the investment criteria before funding is awarded"], ["2014-treasury-dec-OOTLAR_19_March_2014__1_.txt", "26 Carbon price floor CPF exemption for fuels used in combined heat and power plants CHPs to generate good quality electricity that is used onsite - The Government will introduce an exemption from the CPF for fossil fuels that are used in CHPs to generate good quality electricity that is used onsite"], ["2014-treasury-dec-FRAB__119__08_-_Annex_G3_-_NDPB_GREEN_2013-14.txt", " You should NOT insert a shoulder heading of other\u2019 and then provide a separate note analysing other\u2019"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", " Liquid assets mainly comprise foreign exchange reserves and bank deposits"], ["2014-treasury-dec-FRAB__120__07_-_Annex_C_-_FT_ARM_14-15.txt", " IAS 23 requires borrowing costs incurred in connection with the acquisition or construction of a qualifying asset principally property, plant and equipment and intangible assets to be capitalised and included within the cost of the asset"], ["2014-treasury-dec-PN_March_2014_II.txt", " 5 Net present value of foreign currency forwards, interest rate and cross currency swaps excl"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", "9  Licences, trademarks and patents bn  0"], ["2014-treasury-dec-140808_Housing_Zones_Prospectus.txt", " A due diligence pack will be issued to all shortlisted private sector development partners which will contain greater detail than summarised here"], ["2014-treasury-dec-PN_December_2013.txt", " National Statistics undergo regular quality assurance reviews to ensure that they meet customer needs"], ["2014-treasury-dec-FSCS_annual_report_2014_print.txt", " The largest share of the compensation payment, 54"], ["2014-treasury-dec-44695_Autumn_Statement__Print_ready_.txt", " The government has also committed to invest almost 6 billion to improve the condition of local roads"], ["2014-treasury-dec-PESA_2014_-_print.txt", "  Further updates will take place in October, February and April"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_print.txt", "  Habit Formation and Learning in Young Children  Authored by behaviour experts at the University of Cambridge, the report revealed how and when core behaviours and habits are formed in young children"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", " Amortisation is taken to interest income or expense depending on whether the instrument is an asset or a liability"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", "5 The Accounting Officer of the Department has also appointed the Chief Executives or equivalents of its, agencies, sponsored non-departmental and other arms length public bodies as Accounting Officers of those bodies"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_web.txt", " By the end of the call, she shed tears of joy as we guided her on how to manage her situation"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " Subsections 136 5 and 6 divide Chapter 2 pool bets into pooled stake and ordinary bets and describe pooled stake Chapter 2 bets as bets where the bookmaker assigns some, or all, of the customers\u2019 stake money to a fund from which winnings will be paid"], ["2014-treasury-dec-FSCS_annual_report_2014_print.txt", " I agreed with the Audit Committee that I would report to it all corrected and uncorrected misstatements identified through my audit in excess of 250,000 as well as differences below that threshold that in my view, warranted reporting on qualitative grounds, including irregular transactions"], ["2014-treasury-dec-Treasury_minutes_print.txt", "2 The financial accountability systems in place for free schools are more rigorous than those for maintained schools, commensurate with the increased levels of autonomy, which enables swift resolution if there are any issues of financial impropriety"], ["2014-treasury-dec-Final_IA_-_ring-fencing_and_depositor_preference.txt", "5  The reduction in the future probability and severity of financial crises that the policy will bring"], ["2014-treasury-dec-FRAB__120__07_-_Annex_C_-_FT_ARM_14-15.txt", "7  When the council ends an external auditor\u2019s appointment in disputed circumstances, the chairperson should write to Monitor informing it of the reasons behind the decision"], ["2014-treasury-dec-Partnerships_Mixed_membership_partnerships__Alternative_investment_fund_managers__Transfer_of_assets___income_Streams_through_partnerships.txt", " The only change is that the profit share, previously allocated to D, is now allocated partly to D himself, but mainly to D Ltd"], ["2014-treasury-dec-Scotland_analysis__Fiscal_policy_and_sustainability.txt", "2 The Treasury approach follows the Office for Budget Responsibility OBR in its Fiscal sustainability report FSR and the Institute for Fiscal Studies IFS in its publication Fiscal sustainability of an independent Scotland in assessing the impact of future demographic change on the public finances"], ["2014-treasury-dec-Wales_Bill_-_Impact_Assessment_-_Report_Stage_-_Welsh_Language_Version_10_6_14_pdf.txt", " Bydd y terfyn presennol ar fenthyca o 500 miliwn a nodir yn adran 122 o Ddeddf Llywodraeth Cymru 2006 yn berthnasol i fenthyca o'r fath"], ["2014-treasury-dec-PU1719_HMT_Science_.txt", " Significantly, every one of 39 Local Enterprise Partnerships LEPs has a Vice Chancellor or a senior Higher Education representative on its board"], ["2014-treasury-dec-EMB_expenses_and_hospitality_received_Jul-Sept_2013.txt", "12  Rome  Official meetings  34"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", "8 On 9 April 2014 Sajid Javid MP left the Treasury to become Minister of State for the Department of Culture, Media and Sport"], ["2014-treasury-dec-Wales_Bill_-_Impact_Assessment_-_Report_Stage_-_Welsh_Language_Version_10_6_14_pdf.txt", " Beth yw\u2019r amcanion polisi a\u2019r effeithiau arfaethedig  Byddai\u2019r Bil yn troi tymhorau\u2019r Cynulliad yn gyfnodau penodol o bum mlynedd er mwyn ei gwneud yn llai tebygol y byddai etholiadau'r Cynulliad yn digwydd yr un pryd ag etholiadau seneddol y DU, ac yn cyflwyno darpariaethau etholiadol ychwanegol i wneud etholiadau i'r Cynulliad yn decach"], ["2014-treasury-dec-IFRS_16_Application_Guidance_December_2020.txt", "19 The assessment of whether cost is an appropriate proxy for current value in existing use or fair value should be performed on an asset-by-asset basis"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", "8 billion, a decrease of 12"], ["2014-treasury-dec-Diverted_Profits_Tax.txt", " The diverted profits tax is a new charge on diverted profits"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", " This is demonstrated by Budget 2014 which announces   a freeze on duties on spirits, which will support the Scotch whisky industry, one of Scotland\u2019s global success stories   oil and gas measures to support further investment, exploration and the supply chain, which will support Scottish jobs   an additional increase in the personal allowance to 10,500 in 2015-16 2"], ["2014-treasury-dec-Tackling_marketed_tax_avoidance.txt", "3  The draft legislation for the third measure is in Annex A to this document"], ["2014-treasury-dec-Public_Service_Pensions_Valuations_and_Employer_Cost_Cap_Directions_2014_archived_version.txt", " The Reserve Forces Non Regular Staff Pension and Attributable Benefits Schemes Regulations 2011  27  SCHEDULE 2 NOTIONAL ASSETS FOR FIRST VALUATION Scheme in respect of Civil servants The judiciary Teachers England and Wales Teachers Scotland Health service workers England and Wales Health service workers Scotland Fire and rescue workers England Fire and rescue workers Wales Fire and rescue workers Scotland Members of police forces England and Wales Members of police forces Scotland Armed Forces  Notional Asset Value 97,700,000,000 1,170,000,000 115,782,000,000 13,030,000,000 123,713,000,000 12,405,000,000 13,500,000,000 724,000,000 1,891,000,000 59,400,000,000 7,130,000,000 64,435,000,000  28  Date 31st March 2007 31st March 2005 31st March 2004 31st March 2005 31st March 2004 31st March 2004 31st March 2007 31st March 2007 31st March 2009 31st March 2008 31st March 2009 31st March 2005  SCHEDULE 3 PRELIMINARY VALUATION Valuation in respect of  Existing schemes  Proposed new schemes  Civil servants  The Principal Civil Service Pension Scheme made on 19 November 1974, as amended  The Principal Civil Service Pension Scheme Proposed Final Agreement, 9th March 2012  The judiciary  Pensions provided for holders of judicial office under  Relevant date 1st April 2015  The Judicial Pension Reform Written Ministerial Statement, 5th February 2013  1st April 2015  The scheme established in the Local Government Pension Scheme Regulations 2013, in respect of those parts of the Regulations that are not deemed to be a scheme made under section 1 of the 2013 Act by section 28 of that Act  The Local Government Pension Scheme Joint Statement, 31st May 2012  1st April 2014  The schemes established by  The draft Local Government Pension Scheme Scotland Regulations 2014, 6th January 2014, insofar as these Regulations are deemed to be a scheme made under section  1"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", " The past year has seen a further strengthening of our economic relationship with international partners"], ["2014-treasury-dec-DAO_Treasury_Minutes_2014_Update.txt", "2 From September 2012 schools will secure access for pupils aged 14-16 years 9-11 to independent and impartial careers guidance on the full range of 16-18 education or training options, including apprenticeships"], ["2014-treasury-dec-government_financial_reporting_manual_201314.txt", "17 IFRIC 1 applies in full to all entities covered by this manual"], ["2014-treasury-dec-main_supply_estimates_2014_2015_print.txt", " Section C covers the costs of HM Crown Prosecution Service Inspectorate"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", "9  Total trade and other receivables at 31 March  137"], ["2014-treasury-dec-elps_annex_final.txt", " The affected policies and the compensation amounts have been identified from the payment data"], ["2014-treasury-dec-PU1660_IFRS_accounting_guidance.txt", " The latter is often more appropriate in the context of the public sector entity objectives which are based on public service and benefit delivery rather than financial return"], ["2014-treasury-dec-10459.Consolidated_Fund.for_web.txt", "  27  Consolidated Fund Account 2013-14  10b Land Registry Public Dividend Capital When the Land Registry was established as a trading fund it was deemed to have received Public Dividend Capital from the CF"], ["2014-treasury-dec-44695_Accessible.txt", " At Budget 2014, the government changed the Fraud and error in the benefit system final 2013 to 2014 estimates first release\u2019, National Statistics, November 2014, and HM Revenue and Customs Annual Report and Accounts 2013-2014\u2019, HMRC, July 2014"], ["2014-treasury-dec-PN_February_2014_II.txt", " sterling leg within liabilities"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " Paragraph 172 inserts new paragraph 21A in Schedule 4, which sets out a series of general conditions that CSOP options must satisfy"], ["2014-treasury-dec-26Nov2014_-_JK_to_GA_-_Amending_Directions_Redacted.txt", " This residual item is often, but not always, a relatively small contributing factor to the change in costs and generally reflects modelling simplifications in different parts of the analyses including, for example, the data granularity and valuation models used in the current valuation and changes in these features relative to the previous valuation"], ["2014-treasury-dec-Partnerships_Salaried_member_rules.txt", " X used to be an active member of JKL LLP but reduced his active work a number of years ago and has not provided any services to the LLP for a year"], ["2014-treasury-dec-PU1616_OTS_employee_benefits_final_report.txt", " However, where a flatapartment is provided in the same situation, this would need to be reported on form P11D the living accommodation box should be used with relief claimed by the employee from HMRC"], ["2014-treasury-dec-FRAB__119__08_-_Annex_H_-_2014-15_FReM.txt", " Agencies should follow the requirements of IAS 28 with respect to public sector entities only if the entities are within the controlling departments consolidation boundary"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", " Points to note The note must relate to all invoices paid during the year, excluding those issued up to 31 March that are in dispute at the year-end Further details and guidance on the Better Payment Practice Code and A User\u2019s Guide to late payments legislation can be found at httpwww"], ["2014-treasury-dec-PESA_2014_-_print.txt", "4 Protection of biodiversity and landscape 5"], ["2014-treasury-dec-banking_reform_impact_assessment_05072014.txt", "  Costs of Option 2 Proceed with the restructuring of ring-fenced banks' pension liabilities according to the provisions in the draft Banking Reform Pensions Regulations"], ["2014-treasury-dec-PN_March_2014_II.txt", " A National Statistics publication National Statistics are quantitative information produced by the Government and its nominated agents, which are produced and published in accordance with the provisions set out in the Statistics and Registration Service Act 2007 and in supplementary statistical legislation"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", " Around half of all UK adults have an ISA, and in order to give these savers greater choice in how they decide to save, the Budget announces that the ISA will be reformed into a New ISA NISA, which will be a simpler product with equal limits for cash and stocks and shares"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", " See also financial leasing"], ["2014-treasury-dec-03._2013-14_DEPARTMENT_YELLOW.txt", " This situation may arise in the following areas i profit on disposal of assets ii income generation above department Spending Review settlements and iii income received above netting-off agreements"], ["2014-treasury-dec-FRAB__119__08_-_Annex_I5_-_DEPARTMENT_PURPLE_2014-15.txt", " Revenue is recognised when A taxable event has occurred, the revenue can be measured reliably and it is probable that the economic benefits from the taxable event will flow to the Exchequer"], ["2014-treasury-dec-IFRS_9_Financial_Instruments_-_public_sector_application_guidance__Decem....txt", " In addition, any Government Exchequer Funds\u2019 assets where repayment is ensured by primary legislation are also excluded from recognising stage-1 and stage-2 impairments"], ["2014-treasury-dec-government_financial_reporting_manual_201314.txt", "1  The following IFRS deal with accounting for financial instruments IAS 32 Financial Instruments Presentation IAS 39 Financial Instruments Recognition and Measurement IFRS 7 Financial Instruments Disclosures IFRIC 2 Members\u2019 Shares in Co-operative Entities and Similar Instruments IFRIC 9 Reassessment of Embedded Derivatives IFRS 4 Insurance contracts and IFRIC 19 Extinguishing Financial Liabilities with Equity Instruments IAS 33 Earnings per Share, IFRS 2 Share-based payment and IFRIC 8 Scope of IFRS 2 are unlikely to apply, but if they do apply, they apply in full"], ["2014-treasury-dec-44695_Accessible.txt", " In the 3 months to September 2014 employment in northern English regions increased 2"], ["2014-treasury-dec-131217_Letter_and_annexes_from_Govt_Actuary_to_HMT_2.txt", "1 of pensionable pay"], ["2014-treasury-dec-elps_annex_final.txt", " Where necessary, factors have been interpolated for cases where actual payout information was not available"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", " Known reported claims were individually valued on the basis of likely costs to resolve the claim and probability factors to take account of the potential for a successful defence"], ["2014-treasury-dec-Wales_Bill_-_Explanatory_Notes_-_Report_Stage_-_Final_10-6-14.txt", "  Subsection 14 amends Schedule 7 to GOWA 2006 to make clear the circumstances in which the Assembly can amend the functions of HMRC"], ["2014-treasury-dec-140220_Letter_and_annexes_from_HMT_to_Govt_Actuary_3.txt", "  12  4 A and C in paragraph 3 must be calculated using the methodology, data and assumptions used to calculate the employer contribution rate in the previous valuation of the scheme"], ["2014-treasury-dec-Wales_Bill_-_Impact_Assessment_-_Report_Stage_-_Welsh_Language_Version_10_6_14_pdf.txt", " Yn yr ymateb i\u2019r ymgynghoriad, nododd y Llywodraeth nad oedd y mwyafrif helaeth o awdurdodau lleol a ymatebodd wedi herio egwyddorion hunan-gyllido na\u2019r fethodoleg gyffredinol ar gyfer cyfrifo setliadau a thaliadau prisio"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", "0  Fiscal mandate and supplementary target Cyclically-adjusted surplus on current budget -3"], ["2014-treasury-dec-supplementary_estimates_and_new_estimates_2013_14_120214_correction.txt", "  6,000,000  Total change in Resource AME Voted  8,000,000  0  Section N increase in other reliefs and allowances to cover expected increases in Small Companies Research  Development, Large companies RD relief and Film tax reliefs against reductions in Video Games Tax relief and Land Remediation Relief "], ["2014-treasury-dec-AS2014_policy_costings_final.txt", " The forecast growth rates in postgraduate taught numbers are shown in Table 1 below"], ["2014-treasury-dec-Bereavement_Support_Payment_exemption.txt", " Subsection 2 adds the Bereavement Support Payment, and any equivalent in Northern Ireland, to Table B in Section 677 of the Income Tax Earnings and Pensions Act 2003"], ["2014-treasury-dec-PU1719_HMT_Science_.txt", " To help meet these challenges, Oxford City Council commissioned the Design Council to provide design support services across the city to blend world-class expertise and local knowledge to accelerate the necessary development"], ["2014-treasury-dec-Van_benefit_charge.txt", "  DETAILS OF THE CLAUSE 2"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_print.txt", "9  At 1 April 2013  181"], ["2014-treasury-dec-06._2013-14_MAGENTA_PENSION_SCHEME.txt", " This could take the format of an expanded version of the sensitivity analysis that is currently included in the Report of the Auditor but Schemes are encouraged to disclose in the manner that best suits their own individual circumstances"], ["2014-treasury-dec-Final_IA_-_ring-fencing_and_depositor_preference.txt", " In line with the ICBs recommendation and the Banking Reform White Paper, the Government will require large UK banks to ensure that a ring-fenced bank is not liable for the pension liabilities relating to other members of its group"], ["2014-treasury-dec-main_supply_estimates_2014_2015_web.txt", " The Estimate also provides for the provision of appropriate support to the Judicial Committee of the Privy Council"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", "2 Other financial liabilities 2011-12 Other financial liabilities include the following Deposits by banks bn  Banknotes issued in circulation bn  Bank and IMF SDR other allocation borrowings bn bn  bn  bn  2011-12 Restated Total bn  10"], ["2014-treasury-dec-FRAB__119__05_-_EPSAS_governance_consultation_paper.txt", "  VotingDecision making  Expert groups do not take binding decisions"], ["2014-treasury-dec-PESA_2014_-_print.txt", "2  Why are chapters 9 and 10 not consistent with the other expenditure on services tables The information in Chapters 9 and 10 was gathered in a separate data collection exercise during the summer of 2013"], ["2014-treasury-dec-main_supply_estimates_2014_2015_print.txt", " The following individuals are responsible for the expenditure within this Estimate Accounting Officer  Robert Devereux  In accordance with Chapter 3 of Managing Public Money issued by the Treasury, the following individuals have been appointed as Accounting Officers of the department's ALBs"], ["2014-treasury-dec-Abolition_of_the__8_500_threshold_for_benefits_in_kind.txt", " A consultation document entitled Abolition of the 8,500 threshold and form P9D was published on 18 June 2014 and the consultation ran until 9 September 2014"], ["2014-treasury-dec-37630_Budget_2014_Web_Accessible.txt", "169 Aggregates levy exemption suspensions  As confirmed at Autumn Statement 2013, legislation will be introduced to suspend elements of the aggregates levy that are subject to a formal state aid investigation by the European Commission, from 1 April 2014"], ["2014-treasury-dec-OLD_complete_v3.txt", " Similar rules apply to deeply discounted securities"], ["2014-treasury-dec-PU1738_print_CMYK.txt", "4 Analysis of Net Expenditure by EU Scheme 2011-12 restated Agricultural Policy Funding  European Social Fund  European Regional Development Fund  Other  Total  000  000  000  000  000  3,695,178  470,955  574,501  33,343  4,773,977  Total disallowances provided for  -90,049  -1,696  0  -902  -92,647  Total disallowances released  1,300  0  21,398  119  22,817  Total foreign exchange gainslosses restated  3,798  4,727  19,215  -175  27,565  0  20  -18,083  0  -18,063  3,610,227  474,006  597,031  32,385  4,713,649  Gross expenditure in the United Kingdom  Total withdrawn from EU claim restated Net expenditure reimbursable by EU  Table D"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " New Section 312A  RESOLUTION 84  FINANCE BILL 2014 CLAUSE 283 SCHEDULE 33  58"], ["2014-treasury-dec-scotland_analysis_fiscal_policy_and_sustainability_print.txt", " For comparison, the level of public spending in the US in 2013 was 38 per cent of GDP"], ["2014-treasury-dec-OLD_complete_v3.txt", " The new charges will apply for the chargeable period 1 April 2015 to 31 March 2016"], ["2014-treasury-dec-main_supply_estimates_2014_2015_print.txt", " Grants to the Northern Ireland Consolidated Fund and transfers of EU funds"], ["2014-treasury-dec-Public_Spending_Statistics_July_2014_consolidated_revised.txt", "13 The central government support for local government shown in Tables 7"], ["2014-treasury-dec-Public_Spending_Statistics_July_2014_consolidated_revised.txt", "9 A breakdown of the accounting adjustments used for this reconciliation is shown in Table 1"], ["2014-treasury-dec-Partnerships_Mixed_membership_partnerships__Alternative_investment_fund_managers__Transfer_of_assets___income_Streams_through_partnerships.txt", " The gross amount and the corresponding tax credit should be declared on T\u2019s tax return"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", "6 billion relates to the Department for Work and Pensions land and buildings portfolio and 0"], ["2014-treasury-dec-PSS_April_2014.txt", "  OFFICIAL SENSITIVE  Until 9"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", " As set out in the FReM, and required by IAS 19, the discount rate for central government schemes is determined by those responsible for the management of the individual pension fund based on yields of high quality corporate bonds in practice a AA corporate bond rate"], ["2014-treasury-dec-Indicative_Exit_Payment_Regulations__for_publication__UPDATED_22_02_16.txt", "1 Subject to paragraph 2, these Regulations apply to the following payments made by a prescribed public sector authority in connection with loss of employment or office a A payment on account of dismissal by reason of redundancy b A payment made consequently upon a voluntary exit from employment c A payment made to a pension scheme d A payment made in lieu of notice due under a contract of employment e A payment made under a settlement or conciliation agreement f A payment made to extinguish any liability to pay money under a fixed term contract g A payment made by way of shares consequent upon a loss of employment and h Any other payment made as a consequence of, in relation to, or conditional upon, loss of employment whether under a contract of employment or otherwise"], ["2014-treasury-dec-FRAB__120__02_-_IFRS_13_Fair_Value.txt", " The valuation of assets which are held for their service potential and are surplus will depend on whether there are restrictions on the asset\u2019s use or disposal"], ["2014-treasury-dec-39796_Cm_8847_Accessible.txt", "9 billion in Supply Estimates to 50 vote funded bodies"], ["2014-treasury-dec-PU1719_HMT_Science_.txt", "9 The new Intellectual Property Act has simplified design and patent protection and introduced new exceptions to copyright law which will bring cost savings to businesses through reduced complexity"], ["2014-treasury-dec-37630_Budget_2014_Web_Accessible.txt", "15 In addition, government interest rates are more likely to rise, which tend to feed through to borrowing costs for firms and households"], ["2014-treasury-dec-PU1616_OTS_employee_benefits_final_report.txt", " This needs to be pointed out to any concerned employersemployeesrepresentative bodies"], ["2014-treasury-dec-FRAB__119__08_-_Annex_G1_-_DEPARTMENT_YELLOW_2013-14.txt", "2 Commitments under leases Where material, departments should disclose commitments under leases"], ["2014-treasury-dec-DISCLOSURE_OF_TAX_AVOIDANCE_SCHEMES.txt", "ukgovernmentcollectionstax-information-and-impact-notes-tiins"], ["2014-treasury-dec-PESA_2014_-_print.txt", " These are also laid out in more detail below and are summarised in C"], ["2014-treasury-dec-130731_Final_IA_-_SAR_for_PSSs_Signed.txt", " By mitigating the risk of such disruptions occurring, and the knock-on effects that such disruptions may entail, this proposal will help to reduce systemic financial risk"], ["2014-treasury-dec-Country_and_Regional_Analysis_November_2014_Combined.txt", " 23 Data inconsistencies between the CRA and spending tables in the November 2014 Public Spending Statistics publication reflect further updates that have been made by departments and local authorities since the CRA data collection exercise"], ["2014-treasury-dec-FRAB__120__06_-_NHS_Manual_for_Accounts_2014-15.txt", " It is intended that the 2014-15 Manual will be issued for consultation after this FRAB meeting, and will be published no later than Parliamentary summer recess"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " If you have any questions about this change, or comments on the legislation, please email divertedprofits"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", "3  Risks arising from these financial instruments  These financial assets and liabilities expose the Treasury Group to the following material risks   Credit risk arising from the financial interventions    Market risk or price risk arising from the financial interventions    Credit risk arising from the mortgage business  Annual report and accounts 2013-14\u2003\u2003 151  The following sections look at the nature and extent of material risks arising from financial instruments, and how these risks are managed"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " Those conditions include the substantial shareholding requirement, as set out in paragraph 7 of the Schedule"], ["2014-treasury-dec-37630_Budget_2014_Web_Accessible.txt", "11  Projected tax impact of pensions flexibility measures  1"], ["2014-treasury-dec-UK_Sovereign_Sukuk_PLC_Offering_Circular.txt", "141513 BL Revision 0 Operator DavS  2301b and Schedule 8 or Section 2573 read together with Schedule 9 or Section 2573 of the Capital Market and Services Act 2007 of Malaysia"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", "4 The issue of sustainability runs through each of our four objectives"], ["2014-treasury-dec-Russia.txt", "Position Deputy Minister of Defence since July 2018 Other Information UK Sanctions List RefRUS0115 Date designated on UK Sanctions List 31122020 UK Statement of ReasonsFormer Commander of the Western Military District Headquarters until June 2014 and Former Commander of the Western Military District from June 2014 to July 2018"], ["2014-treasury-dec-Scotland_analysis__Fiscal_policy_and_sustainability.txt", " Instead, the underlying data, methodology and assumptions are underpinned by analysis from a range of independent experts"], ["2014-treasury-dec-PN_March_2014_II.txt", " The annual data are also reconciled with the audited account of the EEA\u2019s balance sheet assets and liabilities, in an annual reconciliation statement, which is published in the EEA annual accounts12"], ["2014-treasury-dec-freedom_and_choice_in_pensions_print_210314.txt", " But choice on its own is not enough"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " Subsection 4a refers to the notional alternative provision and allowable expenses"], ["2014-treasury-dec-10459.Consolidated_Fund.for_web.txt", " These receipts have been partly offset by a reduction in receipts from the Department for Business, Innovation and Skills which surrendered 13"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", " Treasury indemnify any Bank of England losses and receive any gains"], ["2014-treasury-dec-government_financial_reporting_manual_201314.txt", " Where a financial penalty is imposed, but with an alternative of a non-financial penalty, the financial penalty is recognised initially, but is derecognised when and if the option of the non-financial penalty is taken up"], ["2014-treasury-dec-OOTLAR_19_March_2014__1_.txt", " It does not apply to domestic supplies or to businesses not registered or liable to be registered for VAT"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " The aim of the review is to make the legislation simpler and more certain, as well as more resistant to abuse"], ["2014-treasury-dec-FSCS_annual_report_2014_print.txt", " The current committee framework is discussed below"], ["2014-treasury-dec-FSCS_annual_report_2014_print.txt", " More details on directors\u2019 salaries and fees are given in the relevant section below"], ["2014-treasury-dec-DAO_Treasury_Minutes_2014_Update.txt", " Mechanisms introduced for standards and intervention processes will be as robust as possible"], ["2014-treasury-dec-FRAB__120__07_-_Annex_C_-_FT_ARM_14-15.txt", " However, it is doubtful whether any such donations would be lawful for an NHS foundation trust"], ["2014-treasury-dec-main_supply_estimates_2014_2015_web.txt", " The process consists of a number of stages i the Government requests certain provision ii to support each request, information is provided about what net resources, net capital and net cash will be required and who will be responsible for accounting for the provision iii Parliament considers these requests, investigates some more fully and may choose to debate one or more of them iv if Parliament votes in favour of the requests it passes an Act to authorise the net resources, net capital and make the cash available from the Consolidated Fund v to enhance its control, Parliament gives legislative force to the ambits of the Estimates which specify the purposes for which the provision may be spent and income netted off expenditure and vi net resource, net capital and cash expenditure, once incurred, are audited and accounted for to check that the amounts and purposes approved by Parliament have not been exceeded"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", "  2  In Part 4 of that Act employment income exemptions, after section 290B insert 290C Provisions of benefits code not applicable to lower-paid ministers of religion 1  This section applies where a person is in employment which is lowerpaid employment as a minister of religion in relation to a tax year"], ["2014-treasury-dec-141010_Consultation_on_how_LWP_should_be_funded_in_15-16.txt", " This included new funding for the Troubled Families\u2019 programme, health and social care, and local service transformation4"], ["2014-treasury-dec-main_supply_estimates_2014_2015_print.txt", " Any deficiencies revealed in valuations will fall to be met by supplementary contributions, shared between employers and employees over a period of 15 years"], ["2014-treasury-dec-Final_IA_-_ring-fencing_and_depositor_preference.txt", " But where changes in business strategy have been driven by other factors, the response to these other factors will have mitigated the impact of the Banking Reform measures"], ["2014-treasury-dec-main_supply_estimates_2014_2015_web.txt", " build its reputation at local, national, and international level as the agency responsible for leading the UK's fight to cut serious and organised crime, 5"], ["2014-treasury-dec-PU1638_policy_costings_bud_2014_with_correction_slip.txt", " It will be effective from 19 March 2014"], ["2014-treasury-dec-PU1624_final__web_.txt", "113 Depreciation here includes DEL impairments"], ["2014-treasury-dec-DEFERRED_ENTREPRENEURS_RELIEF_ON_INVESTED_GAINS.txt", " As a result of those changes it was no longer possible for an individual to claim ER on a gain and also to defer the accrual of the same gain if they reinvested the proceeds of their disposal in EIS shares"], ["2014-treasury-dec-SDPR_Update_September_2014___published_as_Clarifications_.txt", "50  31-Dec-92  1-Apr-93  On 1991 LDTV only  10"], ["2014-treasury-dec-45502_Cm_8988_Print.txt", "1  The Government agrees with the Committee\u2019s recommendation"], ["2014-treasury-dec-FSCS_annual_report_2014_web.txt", " These transactions are shown in the statement of comprehensive income and statement of financial position and are accounted for in line with the appropriate accounting policies set out in Note 2"], ["2014-treasury-dec-39796_Cm_8847_Accessible.txt", "  Target implementation date 1 April 2014"], ["2014-treasury-dec-main_supply_estimates_2014_2015_print.txt", "  302  The National Archives  Main Estimates, 2014-15   Allocated in Vote on Account  Voted Total  Departmental Expenditure Limit Resource Capital Annually Managed Expenditure Resource Capital Non-Budget Expenditure Net cash requirement  303  Balance to complete or surrender  35,098,000 2,030,000  16,408,000 1,252,000  18,690,000 778,000  -25,000 -  -  -25,000 -  -  -  -  31,468,000  15,023,000  16,445,000  The National Archives  Main Estimates, 2014-15  Part II Subhead detail '000 2014-15  2013-14  Plans  Provisions  Resources  Capital  Administration  Resources  Capital  Programme  Gross  Income  Net  Gross  Income  Net  Gross  Income  Net  Net  Net  1  2  3  4  5  6  7  8  9  10  11  Spending in Departmental Expenditure Limits DEL Voted expenditure 9,329  -150  2,030  -  2,030  25,919  2,030  -  25,919  2,030  9,179  37,569  -11,650  25,919  9,179  37,569  -11,650  9,179  37,569  -11,650  34,863  2,320  2,030  34,863  2,320  -  2,030  34,863  2,320  -  -  -  -40  -  Of which A The National Archives DEL 9,329  -150  -  -  Total Spending in DEL 9,329  -150  Spending in Annually Managed Expenditure AME Voted expenditure -  -  -  -25  -  -25  -  -25  -  -25  -  -  -  -40  -  -  -  -25  -  -25  -  -  -  -40  -  -150  9,179  37,544  -11,650  25,894  2,030  -  2,030  34,823  2,320  Voted Expenditure 9,329 -150  9,179  37,544  -11,650  25,894  2,030  -  2,030  34,823  2,320  Non Voted Expenditure -  -  -  -  -  -  -  -  -  -  Of which B The National Archives AME -  -  -  Total Spending in AME -  Total for Estimate 9,329  Of which  304  The National Archives  Main Estimates, 2014-15  Part II Resource to cash reconciliation '000 2014-15 Plans Net Resource Requirement Net Capital Requirement Accruals to cash adjustments  2013-14 Provisions  2012-13 Outturn  35,073  34,823  34,717  2,030  2,320  4,456  -5,635  -5,820  -4,870  Of which Adjustments to remove non-cash items Depreciation  -5,600  -5,800  -4,906  New provisions and adjustments to previous provisions  -  -  -22  Departmental Unallocated Provision  -  -  -  Supported capital expenditure revenue  -  -  -  Prior Period Adjustments  -  -  -  -60  -60  -48  Remove voted resource and capital  -  -  -  Add cash grant-in-aid  -  -  -  Increase   Decrease - in stock  -  -  26  Increase   Decrease - in debtors  -  -  -103  Increase -  Decrease  in creditors  -  -  482  25  40  106  -  -  -  Consolidated Fund Standing Services  -  -  -  Other adjustments  -  -  -  31,468  31,323  34,708  Other non-cash items  Adjustment for NDPBs  Adjustments to reflect movements in working balances  Use of provisions  Removal of non-voted budget items Of which  Net Cash Requirement  305  The National Archives  Main Estimates, 2014-15  Part III Note A - Statement of Comprehensive Net Expenditure  Reconciliation Table '000 2014-15 Plans Gross Administration Costs  2013-14 Provisions  2012-13 Outturn  9,329  8,969  8,523  -150  -150  -34  9,179  8,819  8,489  37,544  36,854  35,074  Programme DEL Income  -11,650  -10,850  -8,846  Programme AME Income  -  -  -  Non-budget income  -  -  -  Net Programme Costs  25,894  26,004  26,228  Total Net Operating Costs  35,073  34,823  34,717  35,073  34,823  34,693  Capital DEL  -  -  -  Resource AME  -  -  24  Capital AME  -  -  -  Non-budget  -  -  -  -  -  -  -  -  -  Capital in the SoCNE  -  -  -  Grants to devolved administrations  -  -  -  Non-Budget Consolidated Fund Extra Receipts in the SoCNE  -  -  -  Other adjustments  -  -  -  35,073  34,823  34,717  Resource DEL  35,098  34,863  34,799  Resource AME  -25  -40  -82  Grants to devolved administrations  -  -  -  Prior period adjustments  -  -  -  -  -  -  -  -  -  35,073  34,823  34,717  Less Administration DEL Income Net Administration Costs Gross Programme Costs Less  Of which Resource DEL  Adjustments to include Departmental Unallocated Provision resource Consolidated Fund Extra Receipts in the budget but not in the SoCNE Adjustments to remove  Total Resource Budget Of which  Adjustments to include  Adjustments to remove Consolidated Fund Extra Receipts in the resource budget Other adjustments Total Resource Estimate 306  The National Archives  Main Estimates, 2014-15  Part III Note B - Analysis of Departmental Income 2014-15 Plans  Voted Resource DEL  '000 2013-14 Provision  2012-13 Outturn  -11,800  -11,000  -8,880  -150  -150  -33  -150  -150  -33  -  -  -1  Of which Administration Sales of Goods and Services Of which A The National Archives DEL Other Income Of which A The National Archives DEL Total Administration  -  -  -1  -150  -150  -34  -11,650  -10,850  -8,847  -11,650  -10,850  -8,847  -  -  -2  -  -  -2  -  -  3  Programme Sales of Goods and Services Of which A The National Archives DEL Other Grants Of which A The National Archives DEL Other Income Of which A The National Archives DEL Total Programme  Total Voted Resource Income Voted Capital DEL  -  -  3  -11,650  -10,850  -8,846  -11,800  -11,000  -8,880  -  -  -1  -  -  -1  -  -  -1  -  -  -1  -  -  -1  Of which Programme Sales of Assets Of which A The National Archives DEL Total Programme  Total Voted Capital Income  307  The National Archives  Main Estimates, 2014-15  Part III Note C - Analysis of Consolidated Fund Extra Receipts No CFER income or receipts are expected in 2014-15, 2013-14 or 2012-13"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", " EMB engage in state of the nation\u2019 style horizon scanning at their weekly meetings and twice yearly away days focus on horizon scanning and strategic planning"], ["2014-treasury-dec-OLD_complete_v3.txt", " The new legislation sets out who qualifies, the circumstances in which IHT will not be charged and defines the term emergency responder"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", "78 Current and non-current trade and other receivables are amounts owed to the public sector due to its day to day operations from suppliers and taxpayers"], ["2014-treasury-dec-44695_Autumn_Statement__Print_ready_.txt", "6 billion annually for science and research programmes in each year to 2015-16"], ["2014-treasury-dec-Dual_Contracts_pack.txt", " HMRC will also monitor behavioural responses to the measure"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", " For loans on which interest is received and full recovery is anticipated, the calculation of amortised cost equals the outstanding principal"], ["2014-treasury-dec-PU1660_IFRS_accounting_guidance.txt", " Sports teams pay to use the facilities and funds are also received by means of voluntary contributions from the public"], ["2014-treasury-dec-44369_Cm_8958_print_ready.txt", " The appointment of a new Chief Executive of the Civil Service will strengthen the MPA\u2019s work to improve project planning by Departments"], ["2014-treasury-dec-Wales_Bill_Command_Paper_-_English.txt", " The amounts that the Welsh Government can borrow during this period are subject to HM Treasury agreement"], ["2014-treasury-dec-131217_Letter_and_annexes_from_Govt_Actuary_to_HMT_2.txt", " The opening balance of the cost cap fund only includes liabilities in respect of service in the existing scheme but the calculations used to set the cap in the preliminary valuation are based on an assumption that the existing schemes do not exist"], ["2014-treasury-dec-FRAB_121_03_mid_year_reporting.txt", " Most departments included little or no detail on challenges shortcomings"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " This includes a part disposal"], ["2014-treasury-dec-government_financial_reporting_manual_201314.txt", " The fair value of the asset determines the amount to be recorded as an Chapter 6, Page 14  Issue 2  FINANCIAL REPORTING MANUAL 2013-14  TANGIBLE NON-CURRENT ASSETS  asset with an offsetting liability"], ["2014-treasury-dec-main_supply_estimates_2014_2015_web.txt", " The Forestry Commission is a non-Ministerial Government department responsible for advising Forestry  Ministers on forestry matters and for implementing forestry policy"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " In order to preserve and protect national heritage the Government introduced the Conditional Exemption Tax Incentive Scheme"], ["2014-treasury-dec-Partnerships_Mixed_membership_partnerships__Alternative_investment_fund_managers__Transfer_of_assets___income_Streams_through_partnerships.txt", " The treatment of deferred remuneration in the form of cash is described in section 3"], ["2014-treasury-dec-10459.Consolidated_Fund.for_web.txt", "4 million attributable to former holders of offices or to the surviving widows of former office holders 8"], ["2014-treasury-dec-PU1624_final__web_.txt", "  3  The expenditure must be suitably ring-fenced"], ["2014-treasury-dec-main_supply_estimates_2014_2015_web.txt", " Although described as netting off, the income appears in the Estimate in normal income columns    Insurance claims    Compensation in cases where the Office for National Statistics ONS treats the income as impacting on the current budget    Interest and dividends    Rent of buildings and land  Netting-off\u2019 is the usual term for this treatment in budgets but it does not imply net treatment in Estimates"], ["2014-treasury-dec-supplementary_estimates_and_new_estimates_2013_14_120214_correction.txt", " If the appeal is successful recoveries are refunded to the insurance company"], ["2014-treasury-dec-Country_and_Regional_Analysis_November_2014_Combined.txt", " For example, administration costs incurred centrally in support of regional spending are attributed to regions in the same proportions as the spending that they support"], ["2014-treasury-dec-PU1624_final__web_.txt", "40 The management of AME programmes serves the same ends as the management of DEL programmes, but the volatility of many AME programmes means that careful management is important"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", "6 billion 2011-12 1"], ["2014-treasury-dec-44695_Accessible.txt", "5 Central government debt interest, net of APF 36"], ["2014-treasury-dec-FSCS_annual_report_2014_web.txt", " This is on the basis that any shortfall in the administration process will be met by levying the financial services industry in each class"], ["2014-treasury-dec-survivor-benefits-in-occupational-pension-schemes-annex-b.txt", " of members Total current Average age 000s pension bn  Males  0  0"], ["2014-treasury-dec-assurance_frameworks_191212.txt", " Board Customer satisfaction surveys  Complaints  A  Programme Office reviews Programme and main Board reviews Corporate Risk Management Assurance reviews Internal approval to proceed project stage reviews  Internal audit reviews of OGCMPA Gateway reviews project management and project risk management  Finance team compliance checks  Internal Audit financial system reviews  A  N  Y  Consider need for independent assurance reviews - e"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " Since 2008, where more than one person is within the meaning of promoter, section 308 lifts the obligation to disclose where one of those promoters has disclosed the scheme"], ["2014-treasury-dec-Scotland_analysis__Fiscal_policy_and_sustainability.txt", " Second term policies 2"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " New paragraph 28B obliges scheme organisers to make annual returns to HMRC in respect of Schedule 4 CSOPs, containing the information required by HMRC"], ["2014-treasury-dec-Scotland_analysis__Fiscal_policy_and_sustainability.txt", "2 per cent as in OBR FSR 2013  2"], ["2014-treasury-dec-frem_hutton_review_fairpay_additional_guidance_update_2012-13.txt", " Remuneration ranged from xx to xx 201W-1X xx-xx Total remuneration includes salary, non-consolidated performance-related pay and benefits-in-kind"], ["2014-treasury-dec-FSCS_annual_report_2014_print.txt", " compensation costs and the specific costs element of management expenses, the annual limit cap will be applied"], ["2014-treasury-dec-Carbon_price_floor_-_fossil_fuels_in_CHPs.txt", "  4  EXPLANATORY MEMORANDUM TO THE HYDROCARBON OIL DUTIES RELIEFS FOR ELECTRICITY GENERATION AMENDMENTS FOR CARBON PRICE SUPPORT REGULATIONS 2015 2015 No"], ["2014-treasury-dec-Charges_and_rates_and_limits_and_allowances_for_2015-16.txt", " If you have any questions about this change, or comments on the legislation, please contact Paul Thomas on 03000 586524 email paul"], ["2014-treasury-dec-Voluntary_payrolling_of_benefits_in_kind.txt", " New provision 1ZA c provides for the regulations to specify how any deduction or repayment is to be calculated"], ["2014-treasury-dec-Russia.txt", " In July 2017, he filed his resignation as the Chairman of the Security and Defence Committee"], ["2014-treasury-dec-Country_and_Regional_Analysis_November_2014_Combined.txt", " 9 The UK average spend per head is 8,936"], ["2014-treasury-dec-PESA_2014_-_print.txt", "5 RD public order and safety 3"], ["2014-treasury-dec-survivor-benefits-in-occupational-pension-schemes-annex-b.txt", " In this section we have assumed that the around 15 increase in the cost estimate of providing survivor benefits for these extra dependants corresponds to around a 15 increase in the annual pension payable"], ["2014-treasury-dec-37630_Budget_2014_Web_Accessible.txt", " HMRC internal analysis"], ["2014-treasury-dec-OLD_complete_v3.txt", "  Summary of impacts Exchequer impact m  2014-15 2015-16 2016-17 2017-18 2018-19 2019-20 -10 -5 -10 -10 -10 These figures are set out in Table 2"], ["2014-treasury-dec-Lump_sums_provided_under_armed_forces_early_departure_scheme.txt", " It is not expected to have an impact on others"], ["2014-treasury-dec-44695_Accessible.txt", "124 As well as encouraging the development of the shale gas industry in the UK, the government is committed to maximising the economic benefits of the oil and gas resources in the UK Continental Shelf UKCS"], ["2014-treasury-dec-BRRD_impact_assessment_revised.txt", " The modelling has been done on a static basis and any behavioural change has not been taken into account"], ["2014-treasury-dec-Scotland_analysis__Fiscal_policy_and_sustainability.txt", " Therefore, Scotland\u2019s onshore fiscal balance has been considerably weaker than the UK\u2019s"], ["2014-treasury-dec-37630_Budget_2014_Web_Accessible.txt", "0  2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 2030 2031 2032 2033 2034 2035 2036 2037 2038 2039 2040  -1"], ["2014-treasury-dec-freedom_and_choice_in_pensions_web_210314.txt", " Note this figure excludes Self Invested Personal Pensions, for which there are no official statistics"], ["2014-treasury-dec-PU1678_final__1_.txt", " This is also consistent with the basis for MREL and the rule in Article 451 that derivative liabilities shall be included in the total liabilities on the basis that full recognition is given to counterparty netting rights"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", " 8457 SIC 25 Income Taxes  Changes in the Tax Status of an Entity or its Shareholders "], ["2014-treasury-dec-UK_Sovereign_Sukuk_PLC_Offering_Circular.txt", " It is expected that the listing of the Certificates on the Official List and admission of the Certificates to trading on the London Stock Exchange will be granted on or around 2 July 2014"], ["2014-treasury-dec-OOTLAR_19_March_2014__1_.txt", "  Detailed proposal Operative date Subject to State aid approval, the changes to the schemes will have effect on and after a date to be appointed by Treasury Order, to be made prior to the summer 2014 Parliamentary Recess"], ["2014-treasury-dec-Disguised_fee_income.txt", "  5  In subsection 4 trade includes profession or vocation"], ["2014-treasury-dec-140220_Letter_and_annexes_from_HMT_to_Govt_Actuary_3.txt", " Furthermore, section 123 of the Act also empowers HM Treasury to make Directions setting out how the employer cost caps are to be set for schemes made under the Act"], ["2014-treasury-dec-39796_Cm_8847_Accessible.txt", " FCO will consider how the Prosperity Fund could also be used to support this work"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", "  Date authorised for issue  The financial statements were authorised for issue by the Permanent Secretary on 14 July 2014"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", " A final decision on the precise specification of the new coin, including the metal composition will be taken following the consultation"], ["2014-treasury-dec-IFRS_9_Financial_Instruments_-_public_sector_application_guidance__Decem....txt", " The public sector should not be reporting based on anticipated future changes in policy and any anticipated changes in regulatory approach should also not be considered in the assessment"], ["2014-treasury-dec-PESA_2014_-_print.txt", " Health spending is therefore presented using HM Treasury\u2019s own sub-functional classification"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", "8bn  Lloyds Banking Group  The shareholding in LBG comprises of ordinary shares"], ["2014-treasury-dec-Social_investment_tax_relief__SITR__draft_guidance.txt", " Details of particular activities which do not qualify are available in the section of this introduction on how a social enterprise qualifies"], ["2014-treasury-dec-Public_Spending_Statistics_July_2014_consolidated_revised.txt", " Environment protection 5"], ["2014-treasury-dec-FSCS_annual_report_2014_web.txt", " FSCS is responsible for setting the remuneration for executive directors"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", " The extent to which expenditure is exceeding income reduced in 2012-13 with a 4"], ["2014-treasury-dec-FRAB__119__09_-_Draft_Code_of_Practice_on_Local_Authority_Accounting_2014-15_with_Annexes.txt", " Adoption in 201617 would provide audited data for 201516 as full comparative data would be required"], ["2014-treasury-dec-statutory_instruments_macro-prudential_measures_order_2015__1_.txt", " d Inserted by section 6 of the Financial Services Act 2012"], ["2014-treasury-dec-PU1719_HMT_Science_.txt", " Many businesses, particularly SMEs, consider that risk more than they are willing to absorb"], ["2014-treasury-dec-Country_and_Regional_Analysis_November_2014_Combined.txt", "1 Recreational and sporting services 8"], ["2014-treasury-dec-Diverted_Profits_Tax.txt", "  10  For the purposes of subsection 5b, section 6 applies as if  12  Consultation draft  a b  11  references to the first party and the second party were to any two persons, and any reference in that section to the material provision were to the alternative provision"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", " At Spending Round 2013, the government announced further action to reduce automatic pay increases and ensure tighter control over the public sector pay bill"], ["2014-treasury-dec-Alcohol_duty_-_registration_of_alcohol_wholesalers.txt", "  2  A person who contravenes section 88C1 by offering controlled liquor for sale in circumstances in which the sale if made would be a wholesale sale is guilty of an offence if the person intends to make a wholesale sale of the liquor"], ["2014-treasury-dec-Diverted_Profits_Tax.txt", "  BACKGROUND NOTE  FINANCE BILL 2015  32"], ["2014-treasury-dec-Tackling_marketed_tax_avoidance.txt", "  35  8C  Nothing in this section enables the postponement of the payment of a an amount due under paragraph 20 of that Schedule by reason of the failure notice accelerated payment on account where failure notice given and tax unpaid, or b an amount of tax identified in the failure notice in accordance with paragraph 54 of that Schedule or, where that notice has been amended under paragraph 19 of that Schedule, the amended notice"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", " The fair value of the derivative is based on the difference between the fair value of the assets and liabilities of BEAPFF Ltd as at the 31 March 2014"], ["2014-treasury-dec-Yemen.txt", " Address United Arab Emirates"], ["2014-treasury-dec-39796_Cm_8847_Print_Ready.txt", " The annual income of the charitable sector is around 60 billion, and charities deliver around 14 billion worth of public services annually, funded through central and local government grants and contracts"], ["2014-treasury-dec-IFRS_16_Leases_-_Supplementary_budgeting_guidance_December_2020_for_publication.txt", "  Appendix GDilapidation provisions Accounting  PL Income Expense Assets Dilapidation provision Recognise asset and liability  13"], ["2014-treasury-dec-PESA_2014_-_print.txt", " Further analyses for public corporations, including information on subsidies, are presented in Chapter 8"], ["2014-treasury-dec-131217_Letter_and_annexes_from_Govt_Actuary_to_HMT_2.txt", " The figures set out in Schedule 2 are also commented on as these are effectively part of the data that are needed to determine the valuation results"], ["2014-treasury-dec-CAPITAL_GAINS_TAX_NON_RESIDENTS_AND_UK_RESIDENTIAL_PROPERTY.txt", " Paragraph 10 of Schedule A inserts new subsection 4ZA into section 86 of TCGA 1992"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", " 134\u2003\u2003 Annual report and accounts 2013-14  13"], ["2014-treasury-dec-IFRS_16_Application_Guidance_December_2020.txt", " Entities should bear materiality in mind when applying this guidance, just as in other areas of financial reporting"], ["2014-treasury-dec-government_financial_reporting_manual_201314.txt", " goods held under price support programmes"], ["2014-treasury-dec-FRAB__120__07_-_Annex_C_-_FT_ARM_14-15.txt", " Where an asset is held, in part, to support service delivery objectives, then this should be considered to be an item of property, plant and equipment and should be accounted for in accordance with IAS 16, as described above"], ["2014-treasury-dec-ENFORCEMENT_BY_DEDUCTION_FROM_ACCOUNTS.txt", " 4 If the deposit-taker determines that there are no affected accounts as a result of the hold notice, it must give HMRC a notice which a states that this is the case, and b sets out any other prescribed information"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " The newly inserted sub-paragraph 4A requires that where the tax at stake is inheritance tax, the question of the territory where assets are situated or held is determined by reference to where they are situated or held immediately after the transfer of value giving rise to the charge to inheritance tax"], ["2014-treasury-dec-SDPR_Update_September_2014___published_as_Clarifications_.txt", "00  31-Dec-03  1-Apr-04  0"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", " As a result the costs associated with running the administrative functions of the Treasury are insignificant to the accounts in comparison"], ["2014-treasury-dec-FRAB__119__05_-_EPSAS_governance_consultation_paper.txt", " This could typically be the modification of an annex  something implementing acts cannot do"], ["2014-treasury-dec-glasgow_commonwealth_games.txt", " Without the exemption provided by this measure, non-resident sportspeople would be taxed in the UK on both their income gained as a result of their performance at Glasgow 2014, plus a proportionate share of their worldwide sponsorship income"], ["2014-treasury-dec-OOTLAR_19_March_2014__1_.txt", " This includes confirmation of previously announced policy changes and explains where changes, if any, have been made following consultation on the draft legislation"], ["2014-treasury-dec-PU1719_HMT_Science_.txt", " It has delivered a step change in UK-China relations as China has opened up domestic research funding for collaboration on an unprecedented scale to the UK"], ["2014-treasury-dec-Final_IA_-_ring-fencing_and_depositor_preference.txt", " The impact on tax receipts flows from the cost to GDP"], ["2014-treasury-dec-03._2013-14_DEPARTMENT_YELLOW.txt", " A reconciliation of the department\u2019s outturn as recorded in the SoPS compared to the IFRS-based SoCNE is provided in SoPS note 3"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", " Nick Macpherson Permanent Secretary 11 July 2014  In the event that the lender recoups monies from the borrower after a claim has been made to HM Treasury on the guarantee, HM Treasury will be entitled to a share of such recovered amounts, in accordance with the scheme rules"], ["2014-treasury-dec-06._2013-14_MAGENTA_PENSION_SCHEME.txt", " Comparatives should ideally be for the number of years for which major assumptions are provided in the table earlier in this note"], ["2014-treasury-dec-37630_Budget_2014_Web_Accessible.txt", " Mller 2012 Sovereign Risk, Fiscal Policy, and Macroeconomic Stability\u2019, IMF Working Paper Corsetti, G"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", "  Subsection 1 provides for income tax for 2014-15"], ["2014-treasury-dec-PSS_April_2014.txt", "30am 30 APRIL 2014 1  OFFICIAL SENSITIVE  Until 9"], ["2014-treasury-dec-PESA_2014_-_print.txt", " General public services 1"], ["2014-treasury-dec-06._2013-14_MAGENTA_PENSION_SCHEME.txt", " Receivables  Non-supply 201X-1Y  201W-1X  000  000  Recoverable annual compensation payments Recoverable lump sums  18"], ["2014-treasury-dec-PU1624_final__web_.txt", " By default, revaluations of assets score in Resource AME"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", " These included, for example, salary information of ministers and senior management disclosed in the Remuneration Report and any expenditure incurred without authority"], ["2014-treasury-dec-140220_Letter_and_annexes_from_HMT_to_Govt_Actuary_3.txt", " The Treasury has noted these points"], ["2014-treasury-dec-45502_Cm_8988_Accessible.txt", " Case closure was implemented using a pathfinder approach, to test systems, processes and capability, and monitor initial client responses before selecting larger volumes of cases"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", "90 Financial liabilities included current and non-current amounts of 408"], ["2014-treasury-dec-IFRS_9_Financial_Instruments_-_public_sector_application_guidance__Decem....txt", "1  There are several considerations to evaluate as a part of the transition from IAS 39 to IFRS 9"], ["2014-treasury-dec-OOTLAR_19_March_2014__1_.txt", " The extension of this scheme will provide a generous rate of relief and will continue to provide increased incentives for individuals to invest in small companies and help new businesses to establish"], ["2014-treasury-dec-39796_Cm_8847_Print_Ready.txt", "4 The department will triangulate information from the Mandate assurance process with data from a range of other independent sources including system regulators, professional bodies and stakeholder organisations and commissioned research to inform the development of new and more detailed objectives for maternity in the update of the Mandate for 2015-17"], ["2014-treasury-dec-PESA_2014_-_print.txt", "5 Resource DEL excluding depreciation, 2009-10 to 2015-16  million National Statistics  Resource DEL excluding depreciation by departmental group Education NHS Health Personal Social Services Health 1 Transport CLG Communities CLG Local Government 2 Business, Innovation and Skills Home Office Justice Law Officers\u2019 Departments Defence Foreign and Commonwealth Office International Development Energy and Climate Change Environment, Food and Rural Affairs Culture, Media and Sport Work and Pensions Scotland Wales Northern Ireland Chancellor\u2019s Departments Cabinet Office Small and Independent Bodies Spending commitments not yet in budgets Reserve Special Reserve OBR allowance for shortfall Adjustment for Budget Exchange 3 Total resource DEL excluding depreciation  2009-10 outturn  2010-11 outturn  2011-12 outturn  2012-13 outturn  2013-14 outturn  2014-15 plans  2015-16 plans  49,251 93,237 1,362 5,652 4,299 26,804 17,296 9,268 8,663 697 27,587 2,022 5,234 1,219 2,259 1,457 13,395 24,487 13,072 9,302 4,035 1,962 1,610 -  50,353 96,260 1,471 5,176 3,799 24,402 17,011 12,288 8,723 658 28,090 2,097 5,909 1,149 2,173 1,471 13,763 25,211 13,382 9,605 3,745 2,025 1,568 -  50,130 99,073 4,679 1,914 25,388 16,208 11,904 8,588 611 28,142 2,052 6,167 1,147 1,986 1,496 12,226 24,814 13,232 9,443 3,628 2,045 1,644 -  49,984 101,440 4,315 1,455 23,188 15,444 11,199 8,201 591 26,415 1,989 6,105 1,120 1,864 2,087 12,066 24,968 13,248 9,464 3,235 2,087 1,406 -  51,480 105,427 3,784 2,051 16,481 14,862 10,723 7,521 565 26,968 1,998 8,074 1,165 1,793 1,146 7,264 25,464 13,697 9,728 3,156 2,101 1,415 -  53,448 108,382 3,413 2,538 13,340 13,808 10,839 6,783 544 26,831 1,618 7,849 1,532 1,801 1,167 7,590 25,808 13,715 9,680 3,535 2,371 1,553 2,400 600 -800 -2,200  53,482 110,371 2,278 1,352 11,419 13,331 10,288 6,288 513 25,916 1,088 8,408 1,269 1,575 1,096 6,181 25,786 13,684 9,691 3,325 2,022 1,411 900 2,500 1,000 -1,000 0  324,172  330,329  326,519  321,870  316,861  318,200  314,200  Personal Social Services Health are grants previously paid by the Department of Health that are now included in CLG Local Government\u2019s budget"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", " The action taken to maintain or develop the provision of information to, and consultation with, employees"], ["2014-treasury-dec-supplementary_estimates_and_new_estimates_2013_14_120214_correction.txt", "  169  Office of Rail Regulation  Supplementary Estimates, 2013-14  Part II Changes Proposed '000 Net Resources Present  Net Capital  Changes  Revised  Admin  Prog  Admin  Prog  Admin  Prog  1  2  3  4  5  6  Present  Changes  Revised  7  8  9  Spending in Departmental Expenditure Limits DEL Voted Expenditure 2  -  1  -  3  -  800  -  800  1  -  1  -  -  -  -  1  -  -  1  -  -  1  -  -  -  -  -  Of which  C Other Regulation, admin and other expenditure -  -  -  Total Spending in DEL  Total for Estimate Of which Voted Expenditure Non Voted Expenditure  '000 Present Plans  Net Cash Requirement  Changes  -  2,000  Revised Plans  2,000  170  Office of Rail Regulation  Supplementary Estimates, 2013-14  Part II Revised subhead detail including additional provision '000 Revised Plans Resources  Capital  Administration  Programme  Gross  Income  Net  Gross  Income  Net  Gross  Income  Net  1  2  3  4  5  6  7  8  9  Spending in Departmental Expenditure Limits DEL Voted expenditure 30,060  -30,057  3  -  -  -  -  -  800  -  800  800  -  800  -  -  -  Of which A Economic regulation, admin, associated capital and other expenditure 13,831  -13,830  1  -  -  B Safety Regulation, admin and other expenditure 16,129  -16,128  1  -  -  -  1  -  -  -  -  -  -  3  -  -  -  800  -  800  -30,057  3  -  -  -  800  -  800  -30,057  3  -  -  -  800  -  800  -  -  -  -  -  -  -  C Other Regulation, admin and other expenditure 100  -99  -  Total Spending in DEL 30,060  -30,057  Total for Estimate 30,060  Of which Voted Expenditure 30,060  Non Voted Expenditure -  -  171  Office of Rail Regulation  Supplementary Estimates, 2013-14  Part II Resource to cash reconciliation  '000 Present Plans  Net Resource Requirement Net Capital Requirement Accruals to cash adjustments  Changes  Revised Plans  2  1  3  800  -  800  -802  1,999  1,197  -700  -  -700  Of which Adjustments to remove non-cash items Depreciation New provisions and adjustments to previous provisions  -60  -46  -106  Departmental Unallocated Provision  -  -  -  Supported capital expenditure revenue  -  -  -  Prior Period Adjustments  -  -  -  -60  -  -60  Remove voted resource and capital  -  -  -  Add cash grant-in-aid  -  -  -  Increase   Decrease - in stock  -  -  -  Increase   Decrease - in debtors  -  -  -  18  1,915  1,933  -  130  130  -  -  -  Consolidated Fund Standing Services  -  -  -  Other adjustments  -  -  -  -  2,000  2,000  Other non-cash items Adjustment for NDPBs  Adjustments to reflect movements in working balances  Increase -  Decrease  in creditors Use of provisions  Removal of non-voted budget items Of which  Net Cash Requirement  172  Office of Rail Regulation  Supplementary Estimates, 2013-14  Part III Note A - Statement of Comprehensive Net Expenditure  Reconciliation Table '000 Plans Gross Administration Costs  30,060  Less Administration DEL Income  -30,057  Net Administration Costs  3  Gross Programme Costs  -  Less Programme DEL Income  -  Programme AME Income  -  Non-budget income  -  Net Programme Costs  -  Total Net Operating Costs  3  Of which Resource DEL  3  Capital DEL  -  Resource AME  -  Capital AME  -  Non-budget  -  Adjustments to include Departmental Unallocated Provision resource  -  Consolidated Fund Extra Receipts in the budget but not in the SoCNE  -  Adjustments to remove Capital in the SoCNE  -  Non-Budget Consolidated Fund Extra Receipts in the SoCNE  -  Other adjustments  -  Total Resource Budget  3  Of which Resource DEL  3  Resource AME  -  Adjustments to include  -  Adjustments to include  -  Prior period adjustments  -  Adjustments to remove Consolidated Fund Extra Receipts in the resource budget  -  Other adjustments  -  Total Resource Estimate  3 173  Office of Rail Regulation  Supplementary Estimates, 2013-14  Part III Note B - Analysis of Departmental Income '000 Revised Plans  Voted Resource DEL  -30,057  Of which Administration Other Income  -99  Of which C Other Regulation, admin and other expenditure  -99  Taxation  -29,958  Of which A Economic regulation, admin, associated capital and other expenditure  -13,830  B Safety Regulation, admin and other expenditure  -16,128  Total Administration  -30,057  Total Voted Resource Income  -30,057  174  Office of Rail Regulation  Supplementary Estimates, 2013-14  Part III Note C - Analysis of Consolidated Fund Extra Receipts No CFER income or receipts are expected in 2013-14"], ["2014-treasury-dec-FRAB__119__08_-_Annex_H_-_2014-15_FReM.txt", " Adoption is not available to any entity covered by the requirements of this Manual"], ["2014-treasury-dec-PESA_2014_-_print.txt", "  1  56\u2003\u2003 Public Expenditure Statistical Analyses 2014  Table 3"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", " The net inventory movement resulted in manufacturing charges of 32"], ["2014-treasury-dec-FRAB__120__10_-_EPSAS.txt", " It was felt that Eurostat\u2019s central aim of improving macro-level statistical reporting by ensuring the application of accrual accounting standards at the micro-level could be met by other more proportionate approaches"], ["2014-treasury-dec-Pension_flexibility.txt", "  10  The amendments made by subsection 6 and 7 have effect for payments made on or after 27 March 2014"], ["2014-treasury-dec-Van_benefit_charge.txt", " This means that employees using zero-emission vans for more than insignificant private use will now be liable for the charge, although the full charge will not come into effect until 2020-21"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", "3 2012 Q4  The chained volume measure of GDP measures the level of total economic activity in the UK, adjusted for the effect of inflation as a percentage of GDP"], ["2014-treasury-dec-elps_main_doc_final.txt", "  The Equitable Life Payment Scheme design  21  Accumulating With-Profits policies including Group policies that either had a premium paid in between 1 January 1993 and 31 December 2000 inclusive, or started between 1 September 1992 and 31 December 2000 inclusive, 3 are eligible under the Scheme and may receive a payment provided they were subject to a Relative Loss"], ["2014-treasury-dec-PU1660_IFRS_accounting_guidance.txt", " Protective rights on the other hand are designed to protect the interest of the party holding those rights without giving that party power over the entity to which those rights relate"], ["2014-treasury-dec-Cm_8869_Scotland_Analysis.txt", "14 Sharing these costs across the whole of Great Britain helps to keep future energy bills for Scottish households between 38 and 189 lower by 2020"], ["2014-treasury-dec-Country_and_Regional_Analysis_November_2014_Combined.txt", "    WHOLE OF GOVERNMENT ACCOUNTS The Whole of Government Accounts WGA are a full, consolidated set of accounts for the whole of the public sector httpswww"], ["2014-treasury-dec-budget_2014_data_sources.txt", "ukbusiness-issueseconomybusiness-surveyshow-to-subscribe BCC Quarterly Economic Survey 2013Q4, manufacturing and services expected investment  plant  machinery httpwww"], ["2014-treasury-dec-39796_Cm_8847_Accessible.txt", "  8 Committee of Public Accounts recommendation Recommendation In 2011-12, three departments incurred excesses Department for Education, Department for Energy and Climate Change, and Department for International Development"], ["2014-treasury-dec-FRAB__120__02_-_IFRS_13_-_Appendix_B.txt", " Chapter 5 provides additional guidance on asset valuations and additional interpretations for applying IAS 16 to heritage assets"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", " 59 IFRIC 11 IFRS 2 - Group and Treasury Share Transactions "], ["2014-treasury-dec-PU1616_OTS_employee_benefits_final_report.txt", " This is designed to give employers an overall picture of their tax position, including payments which have been made and those which are still outstanding"], ["2014-treasury-dec-PU1738_print_CMYK.txt", " Expenditure for Heading 5 is on the functioning of the EU institutions and includes remuneration and allowances for staff and members, pension costs, and rent and other building costs"], ["2014-treasury-dec-20140310_bailin_section48p_order_CONSULTATION_DRAFT_FINAL_FINAL__2_.txt", " The Banking Act 2009 Restriction of Partial Property Transfers Order 2009 is amended as follows"], ["2014-treasury-dec-PESA_2014_-_print.txt", "2 Agriculture, forestry, fishing and hunting of which market support under CAP of which other agriculture, food and fisheries policy of which forestry 4"], ["2014-treasury-dec-Wales_Bill_-_Explanatory_Notes_-_Report_Stage_-_Welsh_Language_Version_10_6_14_pdf.txt", " Ond ni all rhywun sefyll yn ymgeisydd mewn etholaeth y tu allan i\u2019r rhanbarth lle y mae\u2019n sefyll"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " New section 272A ensures that an independent trustee who is appointed as a result of action by the Pensions Regulator does not become liable for specified tax charges that predate their appointment"], ["2014-treasury-dec-37630_Budget_2014_Web_Accessible.txt", " Residential properties worth over 1 million and up to 2 million will be brought into the charge with effect from 1 April 2015"], ["2014-treasury-dec-FSCS_annual_report_2014_print.txt", "indb 162  03072014 1436  Section 11 Directors\u2019 Report and Accounts for the year ended 31 March 2014 163  Description of risks to which the Pension Scheme exposes FSCS If the Pension Scheme assets do not move in line with Pension Scheme liabilities then a deficit may arise"], ["2014-treasury-dec-PU1624_final__web_.txt", "5 per cent discount rate is used, and the imputed additions to the service charges are constant"], ["2014-treasury-dec-PN_April_2014.txt", " If intervention is undertaken, the monthly press release will provide details of the amount and date of the intervention and an explanation of why it was undertaken"], ["2014-treasury-dec-government_financial_reporting_manual_201314.txt", "  These types of asset should be accounted for in accordance with IAS 16 in the same way as other assets of that general type"], ["2014-treasury-dec-37630_Budget_2014_Web_Accessible.txt", "2   billion Public sector net borrowing 114"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_web.txt", "  By the end of the year, we had helped customers achieve 653,000 of these outcomes, 35 more than our initial target"], ["2014-treasury-dec-39796_Cm_8847_Print_Ready.txt", " For 2015-16, the departments will draw on the analysis in the economic roadmap to provide a single, joint plan for promoting UK exports"], ["2014-treasury-dec-37630_Budget_2014_Web_Accessible.txt", " By Autumn Statement 2014 the government will look to quantify its housing and growth ambitions for this new surplus land programme"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " Clause 126 provides that where a person a bet-broker provides facilities in the course of a business other than a betting exchange under clause 134 that allows a bettor to make bets with a bet taker, or acts as an agent for the bettor, the bet-broker will be treated as a bookmaker and will have the same liability as the bet taker to account for duty on those bets"], ["2014-treasury-dec-Wales_Bill_-_Impact_Assessment_-_Report_Stage_-_Welsh_Language_Version_10_6_14_pdf.txt", " Mae\u2019r darpariaethau yn y Bil yn gweithredu yn yr un ffordd  chyfradd dreth incwm yr Alban, y disgwylir iddi gael ei chyflwyno ym mis Ebrill 2016  bydd angen i gyflogwyr a darparwyr gwasanaethau cyflogres newid eu system pan gyflwynir cyfradd yr Alban"], ["2014-treasury-dec-Alcohol_duty_-_registration_of_alcohol_wholesalers.txt", " A trader cannot trade in wholesale alcohol unless they have been approved by HM Revenue  Customs"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", "5 million people to benefit, with an average gain of over 150 per year"], ["2014-treasury-dec-36048_Cm_8774.txt", " The Government has asked the Fund to agree a plan to bring the additional funds within the Exchequer"], ["2014-treasury-dec-FRAB__119__08_-_2013-14_and_2014-15_FReM_and_illustrative_statements_including_Annexes_A_to_E.txt", " Liabilities under financial Delete The current text does not guarantee contracts that are not interpretation interpret the standard but accounted for as insurance instead provides general contracts should be measured guidance which would apply to initially at their fair value and, as any entity with financial appropriate, amortised guarantee contracts that are subsequently to the SoCNE or not accounted for as insurance its equivalent"], ["2014-treasury-dec-FSCS_annual_report_2014_print.txt", " We factor in any new or current upwards claims trends expected over the next 36 months"], ["2014-treasury-dec-elps_annex_final.txt", " Where practicable, policyholders were reinstated in their occupational  71  IC E3"], ["2014-treasury-dec-Diverted_Profits_Tax.txt", "  8  See section 20 for provision about the power of a designated HMRC officer to review a charging notice"], ["2014-treasury-dec-government_financial_reporting_manual_201314.txt", " Spending that does not replace or enhance service potential will be expensed"], ["2014-treasury-dec-45502_Cm_8988_Print.txt", " Variances are examined to identify areas where cash forecasting can be improved"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", " The actual date of departure might be in a subsequent period, and the expense in relation to the departure costs may have been accrued in a previous period"], ["2014-treasury-dec-39796_Cm_8847_Accessible.txt", "  Target implementation date 2015"], ["2014-treasury-dec-main_supply_estimates_2014_2015_print.txt", " The following individuals are responsible for the expenditure within this Estimate Accounting Officer  Sir Michael Wilshaw  Sir Michael Wilshaw has personal responsibility for the proper presentation of the department's resource accounts and their transmission to the Comptroller  Auditor General, and is also responsible for the use of public money and stewardship of assets"], ["2014-treasury-dec-PU1678_final__1_.txt", " The Government\u2019s initial view is that it is not appropriate to extend this  34  requirement to mixed-activity holding companies, where its subsidiary institutions are held directly or indirectly by an intermediate financial holding company"], ["2014-treasury-dec-Alcohol_duty_-_registration_of_alcohol_wholesalers.txt", " Yet it is the only element of the alcohol supply chain not required to be authorised by HMRC or the licensing authorities"], ["2014-treasury-dec-EEA_Accounts_2013-14_-_web.txt", " Members are required to inform the Permanent Secretary about any potential conflicts and highlight these at the start of each meeting as appropriate"], ["2014-treasury-dec-FSCS_annual_report_2014_web.txt", " As part of the transition to IFRS, the directors have taken the opportunity to re-assess the basis of preparation of the financial statements"], ["2014-treasury-dec-government_financial_reporting_manual_201314.txt", "  IAS 16 Property, Plant and Equipment Applicability 6"], ["2014-treasury-dec-FRAB__120__07_-_Annex_C_-_FT_ARM_14-15.txt", " Total number of exit packages by type Total resource cost  90  Number of other departures agreed  Total number of exit packages by cost band  4"], ["2014-treasury-dec-PESA_2014_-_print.txt", "12 is a new table that presents total expenditure, ie the sum of Total DEL and departmental AME, by departmental group"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " Persons not to be treated as promoters under section 3071bii 4"], ["2014-treasury-dec-Russia.txt", " POB Astrakhan, Russia USSR a"], ["2014-treasury-dec-44695_Autumn_Statement__Print_ready_.txt", " The UK has played a leading role, including through its Presidency of the G8, in the development and early implementation of a new global standard to automatically exchange financial information for tax purposes"], ["2014-treasury-dec-elps_annex_final.txt", "  Effect on Relative Loss Calculations 413"], ["2014-treasury-dec-44695_Autumn_Statement__Print_ready_.txt", "5 billion relative to the planned stock set out in April 2014 of 70"], ["2014-treasury-dec-Flood_defence_scheme_tax_relief.txt", " Subsection 2 of new section 1244A provides that expenses in making a qualifying contribution are treated as management expenses of a company with investment business unless this treatment is denied by subsection 3 of new section 1244A"], ["2014-treasury-dec-Scotland_analysis__Fiscal_policy_and_sustainability.txt", " In the event of independence, a split of assets would be subject to negotiation"], ["2014-treasury-dec-PU1719_HMT_Science_.txt", "1 It is not the job of a strategy for science and innovation that will last for 10 years to specify in detail the scientific questions to be answered"], ["2014-treasury-dec-main_supply_estimates_2014_2015_web.txt", "  123  Department for Transport  Main Estimates, 2014-15  Part I  Voted  Non-Voted  Total  Departmental Expenditure Limit Resource Capital  4,336,629,000 9,236,592,000  12,417,000 8,939,000  4,349,046,000 9,245,531,000  Annually Managed Expenditure Resource Capital  1,560,538,000 6,510,001,000  -722,000 -  1,559,816,000 6,510,001,000  5,897,167,000 15,746,593,000  11,695,000 8,939,000  5,908,862,000 15,755,532,000  Total Net Budget Resource Capital Non-Budget Expenditure  -  Net cash requirement  19,559,722,000  Amounts required in the year ending 31 March 2015 for expenditure by Department for Transport on Departmental Expenditure Limit Expenditure arising from losses and special payments relating to the administration of the Department for Transport and its associated Agencies"], ["2014-treasury-dec-PU1719_HMT_Science_.txt", "   Driverless Cars  these have both social and economic benefits"], ["2014-treasury-dec-UK-China_policy_outcomes.txt", " New UK-China projects announced this year in the health and social care sector include projects on hospital assessment and evaluation standardising evaluation of medicines for China\u2019s essential drug list elderly care quality and a study on how to monitor use of antimicrobials in Chinese hospitals and contain drug resistant infections"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", " In June 2014, the Department for Transport transferred its 40 stake in Eurostar International Ltd to HM Treasury in advance of the government\u2019s intended sale of its stake in the company"], ["2014-treasury-dec-PU1738_print_CMYK.txt", " The MFF for 2014-20 set the payment ceiling for the 2014 EU Annual Budget"], ["2014-treasury-dec-AS2014_policy_costings_final.txt", "  59  Universal Credit supporting 85 of childcare costs Measure description From April 2016, the government will increase childcare support within Universal Credit UC to 85 of eligible childcare costs"], ["2014-treasury-dec-supplementary_estimates_and_new_estimates_2013_14_120214_correction.txt", " Identity management and data protection passports"], ["2014-treasury-dec-Alcohol_duty_-_registration_of_alcohol_wholesalers.txt", "  Economic impact  The measure is not expected to have any significant economic impacts"], ["2014-treasury-dec-INHERITANCE_TAX_EXEMPTION_FOR_EMERGENCY_SERVICE_PERSONNEL_ETC.txt", " Subsection 3 amends section 154 IHTA to provide that where armed service personnel die while responding to an emergency, or their death is hastened as a result of injury or illness arising from that emergency, then their estates will be exempt from IHT"], ["2014-treasury-dec-Final_IA_-_ring-fencing_and_depositor_preference.txt", "  Business borrowing distortions 102"], ["2014-treasury-dec-main_supply_estimates_2014_2015_print.txt", " Column 4 shows programme spending"], ["2014-treasury-dec-Country_and_Regional_Analysis_November_2014_Combined.txt", "1 General economic, commercial and labour affairs 4"], ["2014-treasury-dec-PU1719_HMT_Science_.txt", " The opportunities are extraordinary but so are the challenges"], ["2014-treasury-dec-FRAB__120__07_-_Annex_C_-_FT_ARM_14-15.txt", " The charge is calculated at the rate set by HM Treasury currently 3"], ["2014-treasury-dec-OLD_complete_v3.txt", " The charge for individuals who have been resident in the UK for at least 12 of the last 14 years will be increased to 60,000 and a new charge of 90,000 will be payable by individuals who have been resident in the UK for at least 17 of the 20 tax years"], ["2014-treasury-dec-PESA_2014_-_print.txt", " 3 This excludes the temporary effects of banks being classified to the public sector"], ["2014-treasury-dec-FRAB__119__08_-_Annex_H_-_2014-15_FReM.txt", " and is independently audited and certified by the Comptroller  Auditor General"], ["2014-treasury-dec-government_financial_reporting_manual_201314.txt", "24 All heritage assets should be accounted for in accordance with the requirements of this manual, which follows the principles of Financial Reporting Standard 30 Heritage Assets"], ["2014-treasury-dec-Russia.txt", " POB 1 Romny, Sumy oblast 2 possibly Gornyatskiy village, Perevalsk district, Luhansk oblast, Ukrainian SSR now Ukraine a"], ["2014-treasury-dec-cluster_area_allowance_consultation.txt", " Initial suggestions for new cluster areas and proposals for subsequent changes could come from DECC or industry"], ["2014-treasury-dec-Wales_Bill_-_Impact_Assessment_-_Report_Stage_-_Welsh_Language_Version_10_6_14_pdf.txt", " Sail resymegol a dull yr adolygiad Bydd craffu ar l y broses ddeddfu yn canolbwyntio ar effeithiolrwydd y polisi, a rhoi'r polisi ar waith, gan ddefnyddio\u2019r adroddiadau blynyddol a gyhoeddir gan yr Ysgrifennydd Gwladol a Gweinidogion Cymru"], ["2014-treasury-dec-Russia.txt", "  the Central Committee of the Communist Party of the Russian Federation Other Information UK Sanctions List RefRUS0041 Date designated on UK Sanctions List 31122020 Further Identifiying InformationFormer member of the State Duma and former First Deputy Chairman of the Committee for CIS Affairs, Eurasian Integration and relations with Compatriots of the State Duma UK Statement of ReasonsFormer member of the State Duma and former First Deputy Chairman of the Committee on Relations with CIS Countries, Eurasian Integration and Relations with Compatriots of the State Duma"], ["2014-treasury-dec-Enhanced_capital_allowances_for_cars_and_goods_vehicles.txt", " They take the place of depreciation charged in the commercial accounts, which is not allowed for tax"], ["2014-treasury-dec-FRAB__119__08_-_Annex_I1_-_DEPARTMENT_YELLOW_2014-15.txt", "2 Departments should include the following notes where material and tailor them to the department\u2019s circumstances"], ["2014-treasury-dec-government_financial_reporting_manual_201314.txt", " 3 IFRIC 1 Changes in Existing Decommissioning, Restoration and Similar Liabilities "], ["2014-treasury-dec-Partnerships_Mixed_membership_partnerships__Alternative_investment_fund_managers__Transfer_of_assets___income_Streams_through_partnerships.txt", " The guidance on calculating the amount of profit that is re-allocated is at sub-section 3"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " In addition, paragraph 161 makes changes to section 524 ITEPA to reflect the tax relief available for certain exercises of CSOP options in the case of a 'non-UK company reorganisation arrangement'"], ["2014-treasury-dec-05._2013-14_NDPB_GREEN.txt", "  Changes published December 2013 Statement note Note 1  Note 2"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", " This is now due to be completed by the end of May 2014"], ["2014-treasury-dec-Accelerated_payments_and_group_relief.txt", " Accelerated payments will be monitored through monitoring of disclosures of new avoidance schemes to circumvent the measure, and through regular communication with affected taxpayers and practitioners"], ["2014-treasury-dec-freedom_and_choice_in_pensions_web_210314.txt", " At present most people have a significant incentive to draw down some of their pension wealth by taking up to a quarter of their pension as a tax-free lump sum, but the tax system disincentivises them from drawing down further, outside of purchasing an annuity"], ["2014-treasury-dec-PU1719_HMT_Science_.txt", " The government and policy makers must scan many horizons if we are to do their best for our citizens"], ["2014-treasury-dec-government_financial_reporting_manual_201314.txt", " The accounts are prepared on an accruals basis and must give a true and fair view of the state of affairs of the department and the departmental group and of the net resource outturn, application of resources, changes in taxpayers\u2019 equity and cash flows of the departmental group for the financial year"], ["2014-treasury-dec-FSCS_annual_report_2014_web.txt", " The liability is incurred on the Order date, and adjusted for any balancing payments made between the parties and updated as further information is received"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", " As a result, the cap on contributions by landfill operators will be amended to 5"], ["2014-treasury-dec-44369_Cm_8958_accessible.txt", " Large and complex projects of this nature typically take several years to deliver in full and delays are common, particularly in achieving planning consent"], ["2014-treasury-dec-Partnerships_Salaried_member_rules.txt", " NICs means National Insurance contributions"], ["2014-treasury-dec-44369_Cm_8958_accessible.txt", "1  The Government disagrees with the Committee\u2019s recommendation"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", " Disclose, for each individual, payments or compensation for loss of office, and cross-reference this to other disclosures and notes in the accounts eg exit packages and non-compulsory departures Where more than one individual occupied the same post over the year details must be disclosed here Note  hundreds are used for the taxable expenses and benefits in kind disclosures Pension Benefits Name and title  a Real increase in pension at age 60 bands of 2,500  b Real increase in pension lump sum at aged 60 bands of 2,500  c Total accrued pension at age 60 at 31 March 20xx bands of 5,000  d Lump sum at age 60 related to accrued pension at 31 March 20xx bands of 5,000  e Cash Equivalent Transfer Value at 1 April 20xx  f Cash Equivalent Transfer Value at 31 March 20xx  g Real increase in Cash Equivalent Transfer Value  h Employer\u2019s contribution to stakeholder pension  h Total pension entitlement at 31 March 20xx Bands of 5,000  000  000  000  000  000  000  000  000  000  Add disclosures on total pension entitlement see below  41  Department of Health  Draft NHS Manual for Accounts 2014-15  As Non-Executive members do not receive pensionable remuneration, there will be no entries in respect of pensions for Non-Executive members"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", " Live tables on house building 222\u2019, DCLG, February 2014"], ["2014-treasury-dec-IFRS_9_Financial_Instruments_-_public_sector_application_guidance__Decem....txt", " The main differences in IFRS 9 compared to IAS 39 are a broadening of the scope of qualifying hedging instruments and qualifying hedged items and the treatment of the cost of hedging\u2019"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " 2 In subsection 4 a omit paragraph b and the and following it, and b at the end of paragraph c insert d the value of any same-day addition and e where i an increase in the value of the property comprised in another settlement is represented by the value of a same-day addition aggregated under paragraph d above, and ii that other settlement is not a related settlement, the value immediately after that other settlement commenced of the property then comprised in that other settlement"], ["2014-treasury-dec-37630_Budget_2014_Web_Accessible.txt", "63 Qualifying non-UK pension schemes QNUPS  The government will consult on ways to give equivalent treatment to QNUPS and to UK registered pension schemes to remove opportunities to avoid Inheritance Tax IHT"], ["2014-treasury-dec-PESA_2014_-_print.txt", "1 gives a departmental breakdown of central government own expenditure"], ["2014-treasury-dec-Scotland_analysis__Fiscal_policy_and_sustainability.txt", "16 The right hand panel in Chart 1C assigns Scotland a geographical share of outturn consistent with both HMRC and GERS outturn shares and OBR March 2014 forecast North Sea oil and gas revenues"], ["2014-treasury-dec-Public_Spending_Statistics_July_2014_consolidated_revised.txt", "2 to correctly account for the transfer of council tax benefits between DWP and DCLG, Scotland and Wales"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", " On 20 February 2013, Ofcom announced the winning bidders of the 4G spectrum auction, raising 2"], ["2014-treasury-dec-131010_Letter_and_annexes_from_HMT_to_Govt_Actuary_2.txt", "For the purpose of undertaking the preliminary valuation a references to a scheme in directions 14 to 29, 31 to 38 and 65 must be read as referring to the relevant existing scheme specified in Schedule 3, as modified by direction 63 in the case of a new public body pension scheme, subject to the assumption in direction 62c and b references to a scheme actuary must be read as referring to the person appointed in accordance with directions 62a"], ["2014-treasury-dec-Russia.txt", "4 7, Yablochkova Street, St Petersburg, Russia, 197198"], ["2014-treasury-dec-20140915_FinalDraftSI.txt", " 7 For the purposes of paragraph 4a, section 55Z of FSMA Cancellation of permission procedure does not apply"], ["2014-treasury-dec-MCD_draft_regulations.txt", " m Section 169 was amended by paragraph 9 of Schedule 12 to the Financial Services Act 2012"], ["2014-treasury-dec-44695_Autumn_Statement__Print_ready_.txt", "209 Shale exploration  The government will establish a new 5 million fund for shale exploration to provide independent evidence directly to the general public about the robustness of the existing regulatory regime"], ["2014-treasury-dec-FRAB__120__02_-_IFRS_13_-_Appendix_B.txt", " In establishing a theoretical price for the item, the seller would take into account the fact that a buyer would pay according to the economic benefits expected to be gained in the use of the asset  that is, the asset would be valued as if it were employed in its highest and best use, even if that is not its current use and even when an assetliability is held for purposes other than the pursuit or economic goals i"], ["2014-treasury-dec-AS2014_policy_costings_final.txt", " For this policy we have judged that the most important source of uncertainty will be modelling, followed by the data, with the least important being behaviour"], ["2014-treasury-dec-promoters_of_tax_avoidance_schemes_amendment_of_return_to_take_account_of_relevant_judicial_rulings_and_dotas.txt", "  13  Notification of determination under section 12 1  Where an authorised officer makes a determination under section 124, that officer, or an officer of Revenue and Customs with that officer\u2019s approval, must notify the person who made the request of the determination"], ["2014-treasury-dec-FRAB__120__07_-_Annex_C_-_FT_ARM_14-15.txt", " The income  79  element should be deferred and released to income as the liability to emit greenhouse gases is recognised in expenses"], ["2014-treasury-dec-FSCS_annual_report_2014_print.txt", " She would have searched aimlessly online for advice"], ["2014-treasury-dec-AS2014_policy_costings_final.txt", " The costing smoothes these distortions"], ["2014-treasury-dec-freedom_and_choice_in_pensions_web_210314.txt", "  6  The Pensions Institute, October 2013  7  Financial Services Authority FSA returns data as at 31 December 2012"], ["2014-treasury-dec-Aggregates_levy_-_credits_in_Northern_Ireland.txt", "  7  In this section the Department and special tax credit have the same meaning as in section 30B"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", " From April 2013, CCGs replaced primary care trusts that previously commissioned healthcare services"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " Subsections 4 to 8 make consequential amendments to sections 79, 207, 237 and Schedule 4 IHTA to reflect the change to the period within which a claim for exemption may be made and to replace references to subsection 793 with references to subsection 793A"], ["2014-treasury-dec-Scotland_analysis__Fiscal_policy_and_sustainability.txt", "8 of national income in 201718 it would be a bigger challenge to find other sources of such revenues from Scotland alone, since these revenues are projected to constitute 3"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", " The Monetary Policy Committee MPC of the Bank of England has full operational independence to set policy to meet the inflation target"], ["2014-treasury-dec-FRAB__119__08_-_Annex_H_-_2014-15_FReM.txt", "1  This chapter sets out the requirements for the format and content of the annual reports and accounts of the reporting entities covered by the requirements of this Manual, with the exception of pension schemes see chapter 912"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", "8 billion had an original purchase price of 37"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", " Between full valuations, annual updates are made to the liabilities to reflect current conditions"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", "28 The broader geopolitical risks prompted by Russia\u2019s actions in Crimea and the potential impact of any disruption to energy markets are more serious"], ["2014-treasury-dec-PU1616_OTS_employee_benefits_final_report.txt", " This new system would remove all current complexities, including   second permanent workplace  there would be no ambiguity over the definition of a permanent workplace and regular\u2019 attendance, commuting, limited duration, temporary purpose etc  63    24 month rule  there would be issue over employees exceeding 24 months and therefore no issue over itinerant workers and changes to their workplace and    homeworkers  there would be no consideration needed around travelsubsistence expenses for homeworkers"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", "11  Projected tax impact of pensions flexibility measures  1"], ["2014-treasury-dec-PESA_2014_-_print.txt", " Definitions of the UN COFOG classifications are available on the United Nations Statistics Division website"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", "4  1  The government\u2019s guarantee in relation to notes in circulation is included as a financial liability on the Statement of Financial Position and disclosed in Note 26, other financial liabilities  banknotes issued in circulation"], ["2014-treasury-dec-FRAB__119__08_-_Annex_G4_-_MAGENTA_PENSION_SCHEME_2013-14.txt", " This analysis, including details of the methods and assumptions used in preparing the sensitivity analyses, the limitations of these methods, and the reasons for any changes in methods and assumptions used in preparing the sensitivity analyses, are included in the analysis of the pension liability below"], ["2014-treasury-dec-PU1632_Sustainability_Reporting_Guidance.txt", "22 As standards are developed for water and other finite resources, the FREe should adopt their use"], ["2014-treasury-dec-ANNUAL_TAX_ON_ENVELOPED_DWELLINGS_RELIEF_DECLARATION_RETURNS.txt", " For each type of relief being claimed a relief declaration return must be filed in respect of one or more properties held for that chargeable period"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", "  Entities that are not responsible to an executive arm of government There are a few entities that would satisfy the criteria set out in the GRAA and are classified as public sector entities by the ONS, but which HM Treasury, consistent with its legislative remit, has decided to exclude from WGA"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " Yet it is the only element of the alcohol supply chain not required to be authorised by HMRC or the licensing authorities"], ["2014-treasury-dec-Wales_Bill_-_Explanatory_Notes_-_Report_Stage_-_Welsh_Language_Version_10_6_14_pdf.txt", " Os yw unigolyn wedi bod yn preswylio yn y DU am o leiaf 12 o\u2019r 14 blynedd blaenorol, bydd yn rhaid iddo dalu 50,000 o leiaf"], ["2014-treasury-dec-FRAB__120__Minutes_of_meeting.txt", " Rather it would be any moves to adapt those standards"], ["2014-treasury-dec-FRAB__120__03_-_Annex_A__ITC_and_WG_Report.txt", "  B6  EFA pays the pupil premium directly to academies, and pays pupil premium to the local authority in respect of pupils in maintained schools, and other settings funded by the local authority"], ["2014-treasury-dec-PESA_2014_-_print.txt", " Environment protection 100  84  118  95 146  108  91  82  86  71  79  78  162  75  100  94  123  95 142  106  94  88  92  75  81  79  137  107  6"], ["2014-treasury-dec-DISCLOSURE_OF_TAX_AVOIDANCE_SCHEMES.txt", " 2 In subsection 2 for the words from with prescribed information to the end substitute with a prescribed information relating to any reference number or, if more than one, any one reference number that has been notified to the promoter whether by HMRC or any other person in relation to i the notifiable arrangements, or ii any arrangements substantially the same as the notifiable arrangements whether involving the same or different parties, and b any other prescribed information relating to arrangements within paragraph ai or ii or to notifiable proposals or notifiable arrangements more generally"], ["2014-treasury-dec-main_supply_estimates_2014_2015_print.txt", "  332  HM Procurator General and Treasury Solicitor  Main Estimates, 2014-15   Allocated in Vote on Account  Voted Total  Departmental Expenditure Limit Resource Capital  Balance to complete or surrender  9,253,000 1,800,000  4,720,000 810,000  4,533,000 990,000  Annually Managed Expenditure Resource Capital  -  -  -  Non-Budget Expenditure  -  -  -  9,827,000  4,798,000  5,029,000  Net cash requirement  333  HM Procurator General and Treasury Solicitor  Main Estimates, 2014-15  Part II Subhead detail '000 2014-15  2013-14  Plans  Provisions  Resources  Capital  Administration  Resources  Capital  Programme  Gross  Income  Net  Gross  Income  Net  Gross  Income  Net  Net  Net  1  2  3  4  5  6  7  8  9  10  11  Spending in Departmental Expenditure Limits DEL Voted expenditure 189,253  -180,000  9,253  -  -  -  1,989  -  -  -  1,800  -  1,800  1,700  -  1,700  10,238  2,050  2,579  1,950  4,477  100  Of which A TSD Administration 181,889  -  -179,900  B AGO Administration 4,406  -  -100  100  -  100  -  -  -  -  3,182  -  -  -  1,800  -  1,800  10,238  2,050  -  -  -  1,800  -  1,800  10,238  2,050  9,253  -  -  -  1,800  -  1,800  10,238  2,050  -  -  -  -  -  -  -  -  -  4,306  -  -  -  2,958  -  -  9,253  -  -180,000  9,253  Voted Expenditure 189,253 -180,000 Non Voted Expenditure -  C CPSI Administration 2,958  -  -  -  Total Spending in DEL 189,253  -180,000  Total for Estimate 189,253  Of which  334  HM Procurator General and Treasury Solicitor  Main Estimates, 2014-15  Part II Resource to cash reconciliation '000 2014-15 Plans  2013-14 Provisions  2012-13 Outturn  Net Resource Requirement  9,253  10,238  5,783  Net Capital Requirement  1,800  2,050  1,267  -1,226  -1,626  -2,381  Accruals to cash adjustments Of which Adjustments to remove non-cash items Depreciation  -2,100  -2,500  -1,780  New provisions and adjustments to previous provisions  -  -  -1,962  Departmental Unallocated Provision  -  -  -  Supported capital expenditure revenue  -  -  -  Prior Period Adjustments  -  -  -  -126  -126  -94  Remove voted resource and capital  -  -  -  Add cash grant-in-aid  -  -  -  -  -  -  Other non-cash items  Adjustment for NDPBs  Adjustments to reflect movements in working balances Increase   Decrease - in stock Increase   Decrease - in debtors  -  -  655  1,000  1,000  255  -  -  545  -  -  -  Consolidated Fund Standing Services  -  -  -  Other adjustments  -  -  -  9,827  10,662  4,669  Increase -  Decrease  in creditors Use of provisions  Removal of non-voted budget items Of which  Net Cash Requirement  335  HM Procurator General and Treasury Solicitor  Main Estimates, 2014-15  Part III Note A - Statement of Comprehensive Net Expenditure  Reconciliation Table '000 2014-15 Plans Gross Administration Costs  2013-14 Provisions  2012-13 Outturn  189,253  154,238  114,149  -180,000  -144,000  -110,328  9,253  10,238  3,821  -  -  1,962  Programme DEL Income  -  -  -  Programme AME Income  -  -  -  Non-budget income  -  -  -  Net Programme Costs  -  -  1,962  9,253  10,238  5,783  9,253  10,238  3,821  Capital DEL  -  -  -  Resource AME  -  -  1,962  Capital AME  -  -  -  Non-budget  -  -  -  -  -  -  -  -  -  Capital in the SoCNE  -  -  -  Grants to devolved administrations  -  -  -  Non-Budget Consolidated Fund Extra Receipts in the SoCNE  -  -  -  Other adjustments  -  -  -  9,253  10,238  5,783  Resource DEL  9,253  10,238  4,366  Resource AME  -  -  1,417  Grants to devolved administrations  -  -  -  Prior period adjustments  -  -  -  -  -  -  -  -  -  9,253  10,238  5,783  Less Administration DEL Income Net Administration Costs Gross Programme Costs Less  Total Net Operating Costs Of which Resource DEL  Adjustments to include Departmental Unallocated Provision resource Consolidated Fund Extra Receipts in the budget but not in the SoCNE Adjustments to remove  Total Resource Budget Of which  Adjustments to include  Adjustments to remove Consolidated Fund Extra Receipts in the resource budget Other adjustments Total Resource Estimate 336  HM Procurator General and Treasury Solicitor  Main Estimates, 2014-15  Part III Note B - Analysis of Departmental Income 2014-15 Plans  Voted Resource DEL  '000 2013-14 Provision  2012-13 Outturn  -180,000  -144,000  -110,328  -178,351  -103,564  -103,228  A TSD Administration  -178,351  -103,564  -103,220  B AGO Administration  -  -  -8  -1,649  -40,436  -7,100  A TSD Administration  -1,549  -40,336  -6,671  B AGO Administration  -100  -100  -393  C CPSI Administration  -  -  -36  -180,000  -144,000  -110,328  -180,000  -144,000  -110,328  -  -  -4  -  -  -4  -  -  -4  -  -  -4  -  -  -4  Of which Administration Sales of Goods and Services Of which  Other Income Of which  Total Administration  Total Voted Resource Income Voted Capital DEL Of which Programme Sales of Assets Of which A TSD Administration Total Programme  Total Voted Capital Income  337  HM Procurator General and Treasury Solicitor  Main Estimates, 2014-15  Part III Note C - Analysis of Consolidated Fund Extra Receipts No CFER income or receipts are expected in 2014-15, 2013-14 or 2012-13"], ["2014-treasury-dec-FRAB__119__08_-_Annex_F_Chapter_05_Form_and_content__2013-14.txt", "  Approval and signing of directors report 5"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " Where benefits are taken before this age, except in prescribed circumstances, for example on the payment of an ill health pension, the payment of benefits will be an unauthorised payment and significant tax charges apply to recover the tax reliefs previously given"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " Subsections 2 to 5 provide for commencement"], ["2014-treasury-dec-government_financial_reporting_manual_201314.txt", "  The Statement of Accounting Officer\u2019s responsibilities 14"], ["2014-treasury-dec-OOTLAR_19_March_2014__1_.txt", " In particular they will increase the choice and flexibility available to savers in tax advantaged products such as NISA, Junior ISA and CTF"], ["2014-treasury-dec-45502_Cm_8988_Accessible.txt", " This is a prudent level of solvency for self-managing bodies which cannot borrow, and which face a high proportion of fixed monthly salary expenditure"], ["2014-treasury-dec-survivor-benefits-in-occupational-pension-schemes-annex-c.txt", " The equivalent estimate for contracted-out schemes was 70 million, giving a total of 88 million for contracted-in and -out schemes combined"], ["2014-treasury-dec-Statutory_exemption_for_trivial_benefits_in_kind.txt", " New Subsection 6 sets out the circumstances in which average cost may be used for the purposes of determining whether Condition B is met"], ["2014-treasury-dec-Russia.txt", "Responsible for commanding Russian forces that have occupied Ukrainian sovereign territory"], ["2014-treasury-dec-Govt_NC5_and_NS4_Tax_relief_for_theatrical_production_.txt", " The surrenderable loss is the lesser of the trading loss and the available qualifying expenditure"], ["2014-treasury-dec-Notice_Yemen_060421.txt", " Also referred to as Abu Saqar Zabin and Abu Sagar Zabin"], ["2014-treasury-dec-FRAB__119__08_-_Annex_G2_-_AGENCY_PINK_2013-14.txt", " The agency 8  2013-14  AGENCY PINK ILLUSTRATIVE ACCOUNTS  recognises the expected cost of these elements on a systematic and rational basis over the period during which it benefits from employees services by payment to the name of the scheme of amounts calculated on an accruing basis"], ["2014-treasury-dec-PESA_2014_-_print.txt", " 4 Social exclusion n"], ["2014-treasury-dec-AS2014_policy_costings_final.txt", " A behavioural adjustment is also made to reflect groups that attempt to mitigate the tax impact"], ["2014-treasury-dec-45502_Cm_8988_Print.txt", " The Cabinet Office has a role to play in these areas"], ["2014-treasury-dec-44695_Accessible.txt", " In addition, the Chancellor of the Exchequer has asked the Financial Conduct Authority FCA, as part of their review of the switching service, to examine whether a 5-day switching period would deliver significant benefits to consumers and to advise on this question before Budget 2015"], ["2014-treasury-dec-Alcohol_duty_-_registration_of_alcohol_wholesalers.txt", " Reductions for disclosure 30"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", "7 billion total reclassification relates to a transfer in of physical assets held by DCMS in respect of the Olympic Village where the East Village development was reclassified as inventory as it was held primarily for sale"], ["2014-treasury-dec-Country_and_Regional_Analysis_November_2014_Combined.txt", "  of which personal social services of which family benefits, income support and tax credits 10"], ["2014-treasury-dec-FRAB_121_06_review_of_the_IASB_conceptual_framework.txt", " 3  IASB Discussion Paper Definitions of assets and liabilities Suggests revised definitions that   focus more clearly on the fact that an asset is a resource, and a liability is an obligation and    clarify the status of those resources and obligations that are not certain to result in inflows and outflows of economic benefits"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " This also includes a situation where a company uses an amount representing share capital or share premium to fund the issue of new shares to its shareholders"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " the PAYE regulations would apply to the third person the agency"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", "6  Depreciation and impairment charges  10  51"], ["2014-treasury-dec-FRAB__119__08_-_Annex_H_-_2014-15_FReM.txt", " These principles are explained in the context of the relevant authorities in the separate guidance on handling public funds"], ["2014-treasury-dec-FRAB__120__07_-_Annex_C_-_FT_ARM_14-15.txt", " 153 Statement of accounting officer\u2019s responsibilities "], ["2014-treasury-dec-VED_-_extension_of_old_vehicles_exemption.txt", " The Government considers classic vehicles to be an important part of the nation\u2019s historical heritage"], ["2014-treasury-dec-Treasury_minutes_print.txt", " Where an award is not going to deliver the agreed outputs, resulting in only partial draw down of the grant, the departments will work with the beneficiary to revise their project milestones or scheme delivery plan accordingly"], ["2014-treasury-dec-140220_Letter_and_annexes_from_HMT_to_Govt_Actuary_3.txt", " 2 For the purposes of paragraph 1a, when calculating the liabilities and notional assets of a scheme for members of the armed forces, liabilities and notional assets in relation to members of connected schemes who began to draw their benefits before 1st April 2001 must be ignored"], ["2014-treasury-dec-elps_main_doc_final.txt", " For the future loss element of Relative Loss, the Equitable Life actual payouts and comparator payouts in the expression above are in respect of those estimated annuity payments which are assumed to be paid after 31 December 2009"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", "1 Public sector net borrowing ESA10, 120"], ["2014-treasury-dec-Russia.txt", "Other Information UK Sanctions List RefRUS0184 Date designated on UK Sanctions List 31122020 Further Identifiying InformationManagement Igor Srelkov Girkin subject to sanctions UK Statement of ReasonsThe Movement NovorossiyaNew Russia was established in November 2014 in Russia and is headed by Russian officer Igor SrelkovGirkin identified as a staff member of the Main Intelligence of the General Staff of the Armed forces of the Russian Federation GRU"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " 1 Section 222 relief on disposal of private residence is amended as follows"], ["2014-treasury-dec-140808_Housing_Zones_Prospectus.txt", " In the last financial year planning permission was granted for 216,000 new homes in England"], ["2014-treasury-dec-FSCS_annual_report_2014_print.txt", " As such, FSCS is a going concern and it is appropriate that these financial statements are prepared under the going concern accounting convention"], ["2014-treasury-dec-central_african_republic.txt", "a 1 Lord's Resistance Movement LRM 2 Lord's Resistance MovementArmy LRMA Address 1 Basse-Kotto, Central African Republic"], ["2014-treasury-dec-Partnerships_Mixed_membership_partnerships__Alternative_investment_fund_managers__Transfer_of_assets___income_Streams_through_partnerships.txt", " D is the 100 shareholder of D Ltd"], ["2014-treasury-dec-39796_Cm_8847_Print_Ready.txt", " Background resources    NAO report Student loan repayments - 2013-14 HC 818 PAC report Student Loan repayments - Session 2013-14 HC 886  2 Committee of Public Accounts conclusion Since student loans were introduced in 1990, there has been no reliable model for forecasting how much will be repaid to the Exchequer"], ["2014-treasury-dec-39796_Cm_8847_Print_Ready.txt", "1  The Government agrees with the Committee\u2019s recommendation"], ["2014-treasury-dec-Public_Spending_Statistics_July_2014_consolidated_revised.txt", "A in chapter 2 for details"], ["2014-treasury-dec-PESA_2014_-_print.txt", "18  Local government identifiable expenditure on services by country and region, per head, 2008-09 to 2012-13  143  Table 9"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", "  443  3  Consultation draft  Restriction of losses 5  In section 2E restriction of losses, in subsection 3 a after 5 April 2013 insert etc, and b for post-April 2013 substitute post-commencement"], ["2014-treasury-dec-Russia.txt", "ru Social Media httpvk"], ["2014-treasury-dec-OOTLAR_19_March_2014__1_.txt", " More details can be found in the policy costings document published alongside the Budget"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", " Deirdre was a valued member of the Board and was thanked for her service by the Chancellor, fellow Non Executives and EMB members"], ["2014-treasury-dec-45502_Cm_8988_Accessible.txt", "2 The Government agrees that the Civil Service People Survey is one of a number of tools to assess whether whistleblowing policies and practices are working effectively and known within individual departments"], ["2014-treasury-dec-AS2014_policy_costings_final.txt", " This is then grown in line with the OBR forecast for profits"], ["2014-treasury-dec-PU1624_final__web_.txt", "17 The guidance does not cover every case"], ["2014-treasury-dec-London_Hong_Kong_RMB_Forum.txt", " Participants noted a continuation of the trend in corporate uptake of RMB noted at the previous Forum, with increases across the board in the use of RMB as a trade currency, for corporate treasury management activities, and increasingly as an investment currency"], ["2014-treasury-dec-PESA_2014_-_print.txt", "5  Public sector current procurement expenditure on services by function, 2009-10 to 2013-14  75  Table 5"], ["2014-treasury-dec-Modernising_the_taxation_of_corporate_debt_and_derivative_contracts.txt", "  Subsection 2 introduces amendments to section 9A CTA 2010"], ["2014-treasury-dec-avoidance_discussion_paper_with_covers_final.txt", " However, there are a small minority who avoid paying the business rates that are properly due"], ["2014-treasury-dec-FRAB__119__09_-_Draft_Code_of_Practice_on_Local_Authority_Accounting_2014-15_with_Annexes.txt", "76  Income from a structured entity includes, for the purposes of this chapter of the Code, but is not limited to, recurring and non-recurring fees, interest, dividends, gains or losses on the remeasurement or derecognition of interests in structured entities and gains or losses from the transfer of assets and liabilities to the  2  IAS 27, IAS 28 and IAS 31IFRS10 and IAS 28 as amended in May 2011 use the term Consolidated Financial Statements\u2019 but this has been changed for the purposes of the Code to Group Accounts\u2019"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " Clause 138 describes how a bookmaker\u2019s profits from pooled stake Chapter 2 bets are calculated for the purpose of charging duty under clause 137"], ["2014-treasury-dec-draft_banking_reform_pensions_regulations_july_2014.txt", "1 A ring-fenced body which contravenes any of the requirements set out in these Regulations is to be taken to have contravened a requirement imposed on the body by the appropriate regulator"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", " Despite the work by the Treasury, there remains a material residual uncertainty over some of the figures in the financial statements because the removal of these transactions and balances is potentially incomplete and inaccurate"], ["2014-treasury-dec-IFRS_15_Application_Guidance.txt", "16  The Standard requires disclosure on the aggregate amount of the transaction price allocated to performance obligations that are partially unsatisfied and an explanation of when an entity expects to recognise these amounts as revenue"], ["2014-treasury-dec-Notice_Yemen_060421.txt", " Address Sana\u2019a, Yemen"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", "  3  Regulations under subsection 2 may amend, repeal or revoke any enactment whenever passed or made"], ["2014-treasury-dec-Tackling_marketed_tax_avoidance.txt", "20  The taxpayer will be able to ask HMRC to reconsider the amount of the payment and will have the opportunity to provide evidence in support of that request"], ["2014-treasury-dec-EEA_Accounts_2013-14_-_print.txt", " The sterling balance held by the EEA at the Bank of England is maintained within a range, agreed by management"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " Disposal involving one or more relevant high value disposals 11  1 This Part of this Schedule applies where a a person other than an excluded person P makes a chargeable non-resident disposal of a UK residential property interest the disposed of interest, and b that disposal the disposal of land is a relevant high value disposal or a relevant high value disposal is comprised in the disposal of land"], ["2014-treasury-dec-IAS_37_and_Grantor_Accounting_Application_Guidance.txt", "30  There may be situations where a grant funding scheme has been communicated, but the grantor can reject some or all applications as it is within the grantor\u2019s discretion to do so"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", " The scheme aims to kick start critical infrastructure projects that may have stalled because of adverse credit conditions"], ["2014-treasury-dec-CAPITAL_GAINS_TAX_NON_RESIDENTS_AND_UK_RESIDENTIAL_PROPERTY.txt", " If the result is a positive amount, that amount is the relevant gain on the relevant high value disposal"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " The changes clarify that the provisions only apply where amounts would not otherwise be brought into account"], ["2014-treasury-dec-FRAB__119__09_-_Draft_Code_of_Practice_on_Local_Authority_Accounting_2014-15_with_Annexes.txt", "23  A reporting authority shall disclose a  commitments that it has relating to its joint ventures separately from the amount of other commitments see paragraphs B18 to B20 of IFRS 12"], ["2014-treasury-dec-main_supply_estimates_2014_2015_print.txt", " Criminal Injuries Compensation Authority Criminal Cases Review Commission Victims Commissioner Judicial Appointments Commission Ombudsman Law Commission compensation payments for victims of overseas terrorism administration of and payments in respect of pleural plaques joint initiatives in the Criminal Justice System and other legal services"], ["2014-treasury-dec-2902216_ScotlandAnalysis_Conclusion_acc2.txt", "  Chapter 3 Affordability of public services 33  Forecasts for the debt difference between an independent Scotland and the UK 100  Debt difference percentage points of GDP  90 80 70 60 50 40 30 20 10 0 2016  2018  2020  2022  2024  2026  2028  2030  2032  2034  Source HM Treasury  Scandinavian levels of public services 3"], ["2014-treasury-dec-FRAB__120__07_-_Annex_C_-_FT_ARM_14-15.txt", " Further information is provided in the draft TECH 0411 issued by the ICAEW"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", "uk Royal Household - www"], ["2014-treasury-dec-ENFORCEMENT_BY_DEDUCTION_FROM_ACCOUNTS.txt", " 2 The deposit-taker must give to HMRC a notice which sets out a prescribed information about each of the affected accounts held by P, b the amount of the held amount in respect of each such account, c if any of the affected accounts are joint accounts held by P and one or more other persons, prescribed information about the other person or persons, and d any other prescribed information"], ["2014-treasury-dec-Efficiency_and_reform_in_the_next_Parliament.txt", " In Bromsgrove, a medium-sized market town in Worcestershire, the public sector occupied around two-thirds of the town centre"], ["2014-treasury-dec-2-local-welfare-provision-review-nov-2014.txt", " The Spending Round 2013 document set out the overall size of the Local Government budget which informed the draft 201516 Local Government Finance Settlement published by the Department for Communities and Local Government DCLG in December 2013"], ["2014-treasury-dec-FRAB__119__08_-_Annex_H_-_2014-15_FReM.txt", "38 Departments to which paragraph 5"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " Subsection 3 substitutes a new rate of excise duty for high strength beer in section 374 of ALDA"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " New section 13A1 provides that a transfer to the trust by C is not a transfer of value, and hence is not subject to inheritance tax, if C meets the trading requirement, the trust meets the all-employee benefit requirement, and the trust meets the controlling interest requirement at the end of the tax year in which the transfer occurs"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", "89 UK Asset Resolution UKAR15 is the holding company established on 1 October 2010 to bring together the businesses of Bradford  Bingley BB and Northern Rock Asset Management plc NRAM"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", " 154122 New transactions funded by s28 and s64 grants"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", "  FINANCE BILL 2014 RESOLUTION 13  CLAUSE 19  EXPLANATORY NOTE  PAYMENTS MADE BY EMPLOYER ON ACCOUNT OF TAX WHERE DEDUCTION NOT POSSIBLE  SUMMARY 1"], ["2014-treasury-dec-OLD_complete_v3.txt", "  Other impacts  Small and micro business assessment small and micro businesses will only be affected if they participate in tax avoidance schemes"], ["2014-treasury-dec-EEA_Accounts_2013-14_-_print.txt", "1 A detailed operational risk register is maintained by the Bank"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " The carbon price floor CPF came into effect in Great Britain in April 2013"], ["2014-treasury-dec-oil_and_gas_fiscal_review_call_for_evidence.txt", " Together, these are known as the Oil  Gas or North Sea fiscal regime"], ["2014-treasury-dec-IAS_37_and_Grantor_Accounting_Application_Guidance.txt", " But the key point is that accounts preparers should consider whether entitlement dates affect the date of the obligating event or whether they merely affect the timing of the payment and the obligating event is an earlier date"], ["2014-treasury-dec-PESA_2014_-_print.txt", "2 Old age of which personal social services of which pensions 10"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", "16 The Audit Committee supports the Permanent Secretary and his Additional Accounting Officers in their responsibilities for managing risk, control and governance"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", "34  Loan impairment provision as  of total balances  "], ["2014-treasury-dec-Russia.txt", " In taking on and acting in these capacities, and in organising the illegal elections, he has therefore actively supported actions and policies which undermine the territorial integrity, sovereignty and independence of Ukraine and further destabilised Ukraine"], ["2014-treasury-dec-44695_Accessible.txt", " In the medium term, welfare spending within the cap is in line with the forecast at Budget 2014"], ["2014-treasury-dec-main_supply_estimates_2014_2015_print.txt", " The work of PHSO is governed by the Parliamentary Commissioners Act 1967 and the Health Service Commissioners Act 1993"], ["2014-treasury-dec-Public_Service_Pensions_Valuations_and_Employer_Cost_Cap_Directions_2014_archived_version.txt", "  4  Data Membership and other data 9"], ["2014-treasury-dec-FSCS_annual_report_2014_print.txt", "  03072014 1436  Section 11 Directors\u2019 Report and Accounts for the year ended 31 March 2014 119  Independent Auditors The Financial Services Act 2012 has been implemented with the effect that FSCS will no longer be audited in accordance with Part 16 of the Companies Act 2006, but will be subject to public audit requirements"], ["2014-treasury-dec-131010_Letter_and_annexes_from_HMT_to_Govt_Actuary_2.txt", " How does the cost cap fund implement the employer cost cap policy The employer cost cap will control the cost risks associated with o Active members of the reformed schemes, including any service they have in the existing schemes o Deferred and pensioner members of the reformed schemes and o Transitionally protected active members of the existing schemes"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", " These changes will have effect from 30 March 2014"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " Subsection 5 means that additional relief under Chapter 4 is available to a UK company, subject to certain conditions"], ["2014-treasury-dec-Russia.txt", " Georgi L'vivich Muradov has played an important role in consolidating Russian institutional control over Crimea since the illegal annexation"], ["2014-treasury-dec-Payment_systems_regulator_IA.txt", " Harris and Li 2007 used data from 1996 to 2004 to examine the factors affecting productivity growth"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", " 77 Note 1 - Accounting policies "], ["2014-treasury-dec-44695_Accessible.txt", " The OBR has assessed performance against the welfare cap for the first time at Autumn Statement"], ["2014-treasury-dec-Public_Spending_Statistics_July_2014_consolidated_revised.txt", " Housing and community amenities  6,739  6,141  5,379  4,646  6,410  7"], ["2014-treasury-dec-Construction_Industry_Scheme.txt", "4  There are currently no plans to consolidate the instrument that is being amended"], ["2014-treasury-dec-Scotland_analysis__Fiscal_policy_and_sustainability.txt", "11 As Oxford Economics comments in its report there are reasons to think that the prognosis for funding costs may be even more adverse than the NIESR results suggest"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_print.txt", "  A   Notes  Board Fee  Basic Salary  000  000  Chairman Gerard Lemos  1  37  Andy Briscoe  2  38  Other Pension Emoluments 000 and Benefits 000 4  Year Ended 31032014 Total  Year Ended 31032013 Total  000  000  41  84  38  Non - Executive Directors Jonathan Douglas  25  -  -  -  25  25  Laurie Edmans  25  -  -  -  25  25  Richard Hughes  25  -  -  -  25  25  Stephen Locke  25  -  -  -  25  25  Joanne Shaw  25  -  -  -  25  25  Robert Skinner  25  -  -  -  25  25  John Spence  25  -  -  -  25  25  Total Non-Executive Directors  250  -  -  4  254  259  Karen Broughton  162  43  16  221  208  Mark Fiander  162  24  16  202  204  -  -  -  -  213  131  43  13  187  190  141  8  14  163  25  596  118  59  773  840  596  118  63  1,027  1,099  Executive Directors  Tony Hobman  3  Lesley Robinson Caroline Rookes  Total Executive Directors Total  4  250  Notes 1The pension payments above were paid to Gerard Lemos in lieu of contributions to the Money Advice Service pension scheme"], ["2014-treasury-dec-FRAB__119__09_-_Draft_Code_of_Practice_on_Local_Authority_Accounting_2014-15_with_Annexes.txt", "3  Transfers from one local authority to another or from one authority to another part of the public sector are normally and have historically been accounted for as a transfer by absorption ie using the principles of merger accounting but as specified in paragraph 2"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", " The UK\u2019s liabilities to the IMF, although denominated in sterling, are also subject to valuation adjustments by the IMF"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_print.txt", " The Committee meets at least once a year, and at other such times as the Chairman of the Committee requires"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " Clause 273 provides that the penalties for such offences are a fine or imprisonment for a maximum of two years or both"], ["2014-treasury-dec-DISCLOSURE_OF_TAX_AVOIDANCE_SCHEMES.txt", " Paragraph 7 amends section 313 of FA 2004 so that the requirements of that section can be disappplied in regulations in cases where an employer is required to provide prescribed information about employees under new section 313ZC of FA 2004"], ["2014-treasury-dec-FSCS_annual_report_2014_web.txt", " From 201314, these interest costs are attributed to the compensation costs levy payable by the Deposits class"], ["2014-treasury-dec-131217_Letter_and_annexes_from_Govt_Actuary_to_HMT_2.txt", " Dovetailing with Local Government parallel cost control process 11"], ["2014-treasury-dec-44369_Cm_8958_print_ready.txt", " Recommendation The department should identify and share best practice examples that demonstrate where local authorities have used greater funding flexibility to introduce innovative practices that save money and protect frontline services"], ["2014-treasury-dec-Govt_NC5_and_NS4_Tax_relief_for_theatrical_production_.txt", "  CTA 2009 9  In section 104BA of CTA 2009 RD expenditure credits restrictions on claiming other tax reliefs, after subsection 3 insert  4  For provision prohibiting an RD expenditure credit being given under this Chapter and relief being given under section 1217H or 1217K theatrical productions additional deduction or theatre tax credit, see section 1217JA2"], ["2014-treasury-dec-Modernising_the_taxation_of_corporate_debt_and_derivative_contracts.txt", "  3  For the meaning of tax avoidance arrangements and derivativerelated tax advantage, see section 698C"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", " BB pay interest on the working capital facility"], ["2014-treasury-dec-SDPR_Update_September_2014___published_as_Clarifications_.txt", "0  31121994  01-Jan-95  31-Mar-96  01-Apr-95  31-Mar-96  10"], ["2014-treasury-dec-UK_Sovereign_Sukuk_PLC_Offering_Circular.txt", "  g  Potential investors should note that CDI Holders may be required to pay fees, charges, costs and expenses to EUI in connection with the use of the CREST International Settlement Links Service"], ["2014-treasury-dec-IFRS_9_Financial_Instruments_-_public_sector_application_guidance__Decem....txt", "34  The transition provisions of IFRS 9 are complex"], ["2014-treasury-dec-PU1624_final__web_.txt", " Expenditure is recorded on an accruals basis"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", "217 OTS review of competiveness of UK tax administration  The government welcomes the publication of the OTS\u2019s initial report and call for evidence, and will respond at the Autumn Statement 2014 to the final report, to be published in summer 2014"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", "25 There are 5 Directors General DG in the Treasury who act as senior policy advisers to the Chancellor on specific areas Mark Bowman, DG International and EU formerly Michael Ellam, until July 2013 Dave Ramsden, Chief Economic Advisor Charles Roxburgh, DG Financial Services Indra Morris, DG Tax and Welfare and a DG who oversees public spending"], ["2014-treasury-dec-Public_Spending_Statistics_July_2014_consolidated_revised.txt", " This is the third consecutive year to show a fall in spending in the period covered by this release, reflecting the Government\u2019s plans for fiscal consolidation as set out in the 2010 Spending Review"], ["2014-treasury-dec-FRAB__120__Minutes_of_meeting.txt", " The technical working group considered the accounting treatment for Contracts for Difference under IFRS and the FReM and concluded that the contracts fell within the scope of IAS 39 as derivatives held at fair value"], ["2014-treasury-dec-131010_Letter_and_annexes_from_HMT_to_Govt_Actuary_2.txt", "5 of the summary of responses to the Government\u2019s consultation on the SCAPE discount rate published in April 2011 2  Paragraphs 6"], ["2014-treasury-dec-10348-Contingencies_fund.for_web.txt", " This provides assurance that the entity will obtain resource and capital cover in the Estimates to ensure repayment once Royal Assent has been granted to the enabling legislation"], ["2014-treasury-dec-140808_Housing_Zones_Prospectus.txt", "  The Rt Hon Eric Pickles MP, Secretary of State for Communities and Local Government  4  Introduction 1"], ["2014-treasury-dec-VAT_-_power_to_provide_for_refunds_to_certain_persons.txt", " Where this happens the body or bodies providing services to the others engages in a business activity for VAT purposes, just as any supplier of this type of service does, and VAT is charged to the purchasers of the services"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " any grant by the charity at a premium of a low-rental lease if the whole or any part of its share in the property"], ["2014-treasury-dec-Wales_Bill_-_Explanatory_Notes_-_Report_Stage_-_Final_10-6-14.txt", " This change will be implemented at the time when the Welsh rate is brought into effect"], ["2014-treasury-dec-Remittance_basis_and_split_year_treatmemt.txt", "4 1  Remittance basis and split year treatment 1  Section 12 of TCGA 1992 non-UK domiciled individuals to whom remittance basis applies is amended as follows"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " 3 An assessment a is to be treated for procedural purposes in the same way as an assessment to tax except in respect of a matter expressly provided for by this Schedule, b may be enforced as if it were an assessment to tax, and c may be combined with an assessment to tax"], ["2014-treasury-dec-INHERITANCE_TAX_EXEMPTION_FOR_DECORATIONS_AND_OTHER_AWARDS.txt", "  Economic impact Impact on individuals, households and families  The measure is not expected to have any significant economic impacts"], ["2014-treasury-dec-Scotland_analysis__Fiscal_policy_and_sustainability.txt", " The estimated range may therefore be an underestimate of an independent Scottish government\u2019s initial borrowing rate"], ["2014-treasury-dec-2902216_ScotlandAnalysis_Conclusion_acc2.txt", "UK, February 2014 Scotland analysis Devolution and the implications of Scottish independence, HM Government, February 2013 Scotland Act 2012 Prime Minister\u2019s comments on the Strathclyde Commission, Rt Hon David Cameron MP, June 2014 Speech to the Scottish Liberal Democrat spring conference, Rt Hon Nick Clegg MP, March 2014 Miliband announces contract with the people of Scotland, Rt Hon Ed Miliband MP, May 2014 UK public bodies that operate in Scotland, HM Government, June 2013 National Accounts Sector Classification, Classification Update, Office for National Statistics, May 2014 Scotland analysis Work and pensions, HM Government, April 2014 Scotland analysis Science and research, HM Government, November 2013 Opinion Referendum on the Independence of Scotland  International Law Aspects, Professor James Crawford SC and Professor Alan Boyle, February 2013 Scotland\u2019s Future your guide to an independent Scotland, Scottish Government, November 2013 Scotland analysis Borders and citizenship, HM Government, January 2014 Scotland analysis Business and microeconomic framework, HM Government, July 2013 Scotland analysis Fiscal policy and sustainability, HM Government, May 2014 Scotland analysis Assessment of a sterling currency union, HM Government, February 2014  Chapter 2 Businesses and jobs Scotland analysis Macroeconomic and fiscal performance, HM Government, September 2013 Scotland analysis Business and microeconomic framework, HM Government, July 2013 Scotland analysis Energy, HM Government, April 2014 Scotland analysis Financial services and banking, HM Government, May 2013 Scotland analysis Defence, HM Government, October 2013 Scotland analysis Assessment of a sterling currency union, HM Government, February 2014  Annex B Further reading 51  Scotland analysis Currency and monetary policy, HM Government, April 2013 Speech at lunch hosted by the Scottish Council for Development and Industry, Mark Carney, January 2014 Letter to the Chancellor of the Exchequer, Sir Nicholas Macpherson, February 2014 Speech on the prospect of a currency union with an independent Scotland, Rt Hon George Osborne MP, February 2014 Statement on the prospect of a currency union with an independent Scotland, Rt Hon Danny Alexander MP, February 2014 Ed Balls on the Scottish pound, interview with Rt Hon Ed Balls MP, The Telegraph, February 2014 The potential implications of independence for businesses in Scotland, Weir GroupOxford Economics, April 2014 Results for the twelve months ended 31 December 2013, Aggreko, March 2014 Sir Ian Cheshire warns over Scottish independence, The Telegraph, May 2014 Economic Report 2013, Oil and Gas UK, July 2013 BP boss warns of uncertainties\u2019 due to Scottish vote, bbc"], ["2014-treasury-dec-CAPITAL_GAINS_TAX_NON_RESIDENTS_AND_UK_RESIDENTIAL_PROPERTY.txt", " If the result is a positive amount, that amount is the relevant gain on the disposal of land"], ["2014-treasury-dec-PU1616_OTS_employee_benefits_final_report.txt", " For example, many people suggest the delivered flower bouquet as the classic example of what should be covered and some have suggested that 50 only covers an ordinary bouquet"], ["2014-treasury-dec-06._2013-14_MAGENTA_PENSION_SCHEME.txt", " Disclosures should be given only where they are necessary because the scheme holds financial instruments that are complex or play a significant medium to long-term role in the financial risk profile of the scheme"], ["2014-treasury-dec-FRAB__120__02_-_IFRS_13_Fair_Value.txt", " The Treasury and CIPFA are satisfied that the option proposed meets IPSASB\u2019s criteria for selecting appropriate measurement bases"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", " Derivatives that are not designated for hedge accounting are classified as held-for-trading financial instruments with fair value gains or losses recognised in the Statement of Revenue and Expenditure"], ["2014-treasury-dec-Gift_Aid_intermediaries.txt", " The amendments will have effect in relation to gifts made on or after a day appointed by regulations made by the Treasury"], ["2014-treasury-dec-37630_Budget_2014_Web_Accessible.txt", "70 Income tax relief for qualifying loan interest  As announced at Autumn Statement 2013, from April 2014, the income tax relief for interest paid on loans to invest in close companies and employee-controlled companies will be extended to investments in such companies resident throughout the European Economic Area EEA"], ["2014-treasury-dec-44695_Autumn_Statement__Print_ready_.txt", "207 As well as affecting the purchase price of property, the structure of SDLT limits transactions and mobility, and incentivises tax avoidance"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", "ukgovernmentcollectionstax-information-and-impact-notes-tiins It remains an accurate summary of the impacts that apply to this instrument"], ["2014-treasury-dec-Russia.txt", "Position So-called Minister of Budget Finance of the so-called People's Republic of Lugansk Other Information UK Sanctions List RefRUS0025 Date designated on UK Sanctions List 31122020 UK Statement of ReasonsSo called 'Minister of Finance' of the so called 'Luhansk People's Republic'"], ["2014-treasury-dec-Cm_8869_Scotland_Analysis.txt", " The NHS in Scotland has been the responsibility of the Scottish Parliament and the Scottish Government since 1999"], ["2014-treasury-dec-survivor-benefits-in-occupational-pension-schemes.txt", " This particularly applies when a pension has already been awarded, as there is then no scope for offsetting reductions in the benefits that have been awarded or for the member to make additional contributions"], ["2014-treasury-dec-FSCS_annual_report_2014_web.txt", " The outgoing external auditor, PricewaterhouseCoopers LLP, also attended the first meeting of the Audit Committee in 201314"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", " The NLGS uses government guarantees on unsecured borrowing by banks, enabling them to borrow at a cheaper rate"], ["2014-treasury-dec-FSCS_annual_report_2014_web.txt", "  The Act also clarified the Chief Executive\u2019s role as the statutory Accounting Officer"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", "uktheroyalhouseholdoverview"], ["2014-treasury-dec-main_supply_estimates_2014_2015_web.txt", " gross expenditure less income d"], ["2014-treasury-dec-EEA_Accounts_2013-14_-_web.txt", " New Arrangements to Borrow NAB  is a set of credit arrangements between the IMF and 38 member countries and institutions, including the UK"], ["2014-treasury-dec-FRAB_121_07_IFRS_13_annex_exposure_draft_of_proposed_amendments_to_FReM.txt", " HM Treasury\u2019s view is that the disclosures required by IFRS 13 should be included if, and only if, an asset is being held at fair value under IFRS 13"], ["2014-treasury-dec-Fuel_duty_-_aqua_methanol.txt", "0000 EXCISE The Aqua Methanol Use as Additive or Extender Rates of Excise Duty Order 2015 Made  -  -  -  -  Laid before the House of Commons Coming into force -  -  xx March 2015 xx March 2015 1st April 2015  The Treasury make the following Order in exercise of the powers conferred by section 6AG3, 4 and 6 of the Hydrocarbon Oil Duties Act 1979a Citation and commencement 1"], ["2014-treasury-dec-39796_Cm_8847_Print_Ready.txt", " Recommendation The Treasury should revise the reporting requirements in the Financial Reporting Manual to ensure the mandatory and consistent disclosure of special severance payments in public sector annual accounts"], ["2014-treasury-dec-44695_Accessible.txt", "253 People who are not domiciled in the UK are able to elect to pay tax on the remittance basis so that any income and gains they hold offshore are only taxable as and when they are brought into the UK"], ["2014-treasury-dec-PU1738_print_CMYK.txt", " For more details on these programmes please refer to the glossary of this document"], ["2014-treasury-dec-PU1616_OTS_employee_benefits_final_report.txt", " The employees of A and B receive a benefit of approximately the same value, 500, although it could be said that the employees of A also benefit from the fact that the facilities are on-site"], ["2014-treasury-dec-FRAB__120__Minutes_of_meeting.txt", " Andrew Baigent and Andrew Buchanan agreed to serve as final approvers of the report with the Chairman on behalf of all Members"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", " It also shows as a separate line the capital employed by the department\u2019s NDPBs to give total capital employed by the Treasury Group"], ["2014-treasury-dec-scotland_analysis_fiscal_policy_and_sustainability_print.txt", "29 The Scottish Government has agreed with the recommendations of the FCWG in its White Paper it has stated it intends to set up a Scottish Energy Fund\u2019 which will be both a stabilisation fund and a savings fund, operating in a similar way to the FCWG recommendations"], ["2014-treasury-dec-SDLT_TREATMENT_MDR_OF_SHARED_OWNERSHIP_PROPERTIES_IN_LEASE_AND_LEASEBACK_ARRANGEMENTS.txt", " Impact on business, including civil society organisations  This measure is expected to have a negligible impact on businesses and civil society organisations"], ["2014-treasury-dec-FRAB__119__Minutes.txt", " Ian Carruthers noted that there were two issues"], ["2014-treasury-dec-PU1616_OTS_employee_benefits_final_report.txt", " It must be a non-starter"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " In that case the appropriate proportion of Chapter 5 post-commencement supplement under new subsections 4 and 5 is proportionately divided between the number of days falling before, and on and after, 5 December 2013, and only the amount apportioned to the later period is added to the onshore pool"], ["2014-treasury-dec-03._2013-14_DEPARTMENT_YELLOW.txt", " Departments should give an explanation as to why the liabilities are unquantifiable and, should any of them relate to an agency or other designated body, that fact should be noted"], ["2014-treasury-dec-CAPITAL_GAINS_TAX_NON_RESIDENTS_AND_UK_RESIDENTIAL_PROPERTY.txt", " However, a company is not chargeable if it is a diverselyheld company, or a qualifying unit trust scheme or an open-ended investment company that meets the widely-marketed fund condition"], ["2014-treasury-dec-Wales_Bill_Command_Paper_-_Welsh.txt", " Mae hefyd yn llawer symlach i'w weithredu na mynegeio parhaus"], ["2014-treasury-dec-Russia.txt", " POB Makivka Donetsk Oblast, Ukraine a"], ["2014-treasury-dec-supplementary_estimates_and_new_estimates_2013_14_120214_correction.txt", "  610  14,055,202,000  -1,791,079,000  540,000  -4,000,000  12,264,123,000  HM Treasury  Supplementary Estimates, 2013-14  Section B Debt Management Office - a reduction in spending of 1,300,000"], ["2014-treasury-dec-MCD_draft_regulations.txt", " In article 36 other exclusionsb, after paragraph 2 insert 2A Article 25A is also subject to the exclusion in article 72I registered consumer buyto-let mortgage firms"], ["2014-treasury-dec-IUK_Routemap_Case_Study_Thames_Estuary_Phase_1.txt", "  Flood risk management on the Thames estuary and TEP1 The Thames estuary floodplains cover a large and unique area from Teddington in the West of London to Sheerness in Kent and Shoeburyness in Essex"], ["2014-treasury-dec-Scotland_analysis__Fiscal_policy_and_sustainability.txt", " The projections therefore go further than the IFS report on Scotland\u2019s fiscal sustainability, which did not incorporate the impact of the current Scottish Government\u2019s policy commitments or all the additional direct costs of independence"], ["2014-treasury-dec-Amendments_15-41.txt", " The second condition is that the company must be, and must at all times since incorporation have remained, established for the propose of entering into and carrying out the terms of such a contract, or for that purpose and incidental purposes it cannot at any time have another purpose subsection 3b of new section 257JD"], ["2014-treasury-dec-Final_IA_-_ring-fencing_and_depositor_preference.txt", " If, instead of the average value calculated by the ICB 63 per cent, the maximum value included in the academic literature 302 per cent is used, the annual cost of crises calculated using the ICBs method rises to 14 per cent of GDP"], ["2014-treasury-dec-supplementary_estimates_and_new_estimates_2013_14_120214_correction.txt", " Provisions for research, surveys and the costs associated with Lord Leveson's inquiry funding for UK membership of various international organisations"], ["2014-treasury-dec-FSCS_annual_report_2014_web.txt", " Building on the lessons we learned from the two contingency planning exercises completed last year, FSCS has been working with the Authorities in two important areas"], ["2014-treasury-dec-PU1719_HMT_Science_.txt", " In the UK Easy Access IP\u2019 offers free, licensed access to university IP not currently used, in return for some form of recognition for the originator"], ["2014-treasury-dec-government_financial_reporting_manual_201314.txt", "4  The audit opinion will be in the form required by International Standard on Auditing UK and Ireland 700 and Practice Note 10 Audit of central government financial statements in the United Kingdom"], ["2014-treasury-dec-PU1624_final__web_.txt", " All other policy questions on CRC should be directed to the CRC team in DECC"], ["2014-treasury-dec-Statutory_exemption_for_trivial_benefits_in_kind.txt", "  FINANCE BILL 2015  9"], ["2014-treasury-dec-45502_Cm_8988_Accessible.txt", " Cross 2  The Civil Service support described here must be seen within the context of political and parliamentary support provided outside Civil Service structures  18  government functional strategy, for example on the execution of cross-government HR policy, is also determined by functions led from the centre by the Chief Executive of the Civil Service"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " 7  In section 313 of that Act duty of parties to notifiable arrangements to notify Board of number, etc, after subsection 5 insert 6  The duty under subsection 1 does not apply in prescribed circumstances"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", "1 Effect of the Budget policy changes in 2015-16  Tax-free personal allowance  5,000 20 10  Tax-free personal allowance  2,9602  0 Starting rate band  20  Tax-free personal allowance  20  0  0  Current 10 starting rate band  New 0 starting rate band  Savings income  Starting rate band  Non-savings income  Note that in 2015-16 the tax-free personal allowance will be 10,500 for everyone born on or after 6 April 1938"], ["2014-treasury-dec-scotland_analysis_fiscal_policy_and_sustainability_print.txt", " On the basis of the OBR debt interest ready reckoner, a 1"], ["2014-treasury-dec-PU1678_final__1_.txt", " However, Article 9 of the Order will be removed to reflect the amendments to the Financial Collateral Arrangements Directive 200247EC FCAD\u2019 in Article 107 of the BRRD"], ["2014-treasury-dec-PU1638_policy_costings_bud_2014_with_correction_slip.txt", "  17  Combined Heat and Power relief for onsite generation Measure description This measure exempts Combined Heat and Power CHP plants from paying Carbon Price Support CPS commodity rates on fuel burned to produce good quality electricity for onsite usage from 2015-16"], ["2014-treasury-dec-36048_Cm_8774.txt", "2 The Duchy of Cornwall and the Treasury have produced an operational agreement which documents their working relationship"], ["2014-treasury-dec-AS2014_policy_costings_final.txt", "    Whether recent changes to undergraduate loans terms will affect students\u2019 decision to undertake further study"], ["2014-treasury-dec-Scotland_analysis__Fiscal_policy_and_sustainability.txt", "1 1  7 8 9  N  IESR 2013, Scotland\u2019s Currency Options"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " Paragraph 13 amends section 313C of FA 2004"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_web.txt", " Provisions Dilapidation  Total  \u2019000  \u2019000  At 1 April 2013  40"], ["2014-treasury-dec-main_supply_estimates_2014_2015_web.txt", "  This Estimate covers the provision of pensions and lump sums to retired members and dependants and transfer values for members transferring to other schemes by the Royal Mail Statutory Pension Scheme"], ["2014-treasury-dec-44695_Autumn_Statement__Print_ready_.txt", "35 Monetary policy has a critical role to play in supporting the economy as the government delivers on its commitment for necessary fiscal consolidation"], ["2014-treasury-dec-Wales_Bill_-_Explanatory_Notes_-_Report_Stage_-_Final_10-6-14.txt", " Clause 18 Disapplication of UK landfill tax  167"], ["2014-treasury-dec-Landfill_tax_-_compliance.txt", "  Other impacts  Small and micro business assessment small and large businesses will face the same cost per test"], ["2014-treasury-dec-Notes_on_Resolutions_19_March_2014.txt", " Employment-related securities and employment-related securities options Authorises the Finance Bill to provide for amending the rules for employmentrelated securities and employment-related securities options"], ["2014-treasury-dec-36048_Cm_8774.txt", "2 The department already routinely considers options for delivery and funding, as well as assessing the costs, risks and benefits for each option, when considering investment decisions and deciding on the appropriate procurement route for these decisions"], ["2014-treasury-dec-FRAB__119__05_-_EPSAS_governance_consultation_paper.txt", " This Group would enable stakeholders to discuss and debate EPSAS standards and interpretations, and thereby to provide advice to the two Working Groups"], ["2014-treasury-dec-Deductions_at_a_fixed_rate.txt", "  The government is committed to making tax easier, quicker and simpler for small  FINANCE BILL 2015  business"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " The table below sets out the amount of personal allowance for 2013-14, the indexed amount for 2014-15 and the amount specified in this clause for 2014-15 for those born after 5 April 1948"], ["2014-treasury-dec-FSCS_annual_report_2014_web.txt", " Over the past year we have focused on helping the local community within Tower Hamlets, Hackney and Newham"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " The paragraphs also clarify that the definition of a Scottish taxpayer is the one set out in the Scotland Act 1998"], ["2014-treasury-dec-BRRD_impact_assessment_revised.txt", "088 of all of a bank\u2019s debt with exceptions for the first 20bn of taxable debt, borrowing backed by the  13  Directive 200247EC, implemented in the UK as SI 20033226"], ["2014-treasury-dec-Wales_Bill_-_Explanatory_Notes_-_Report_Stage_-_Final_10-6-14.txt", " It provides that such an individual will have a close connection with the part of the UK in which their main place of residence is located, provided they live in that residence for at least part of the year and the times when their main place of residence is in that place comprise, in aggregate, more of the year than the times when their main place of residence is in any one other part of the UK"], ["2014-treasury-dec-2-local-welfare-provision-review-nov-2014.txt", "  7  Local welfare provision review  3  How local authorities have delivered their services  The evidence collected showed that the local authorities that provided a return and those that were interviewed have established wide ranging models to deliver their services some delivering wholly in-house using internal teams, some delivering wholly by external providers and others a combination of the two, with the provision managed in-house but delivered through contracted services"], ["2014-treasury-dec-PU1632_Sustainability_Reporting_Guidance.txt", " 2 In doing so the wider reporting policies in terms of annual accounts laid down in the FReM are applicable to Sustainability Reports e"], ["2014-treasury-dec-PESA_2014_-_print.txt", "5 Local government current expenditure on services in the United Kingdom by country and function, 2009-10 to 2013-14  million National Statistics  England 1"], ["2014-treasury-dec-Chargeable_gains_roll-over_relief.txt", " The current legislation, rewritten as part of the Tax Law Rewrite project, is now contained with section 156ZB of the Taxation of Chargeable Gains Act 1992 TCGA 1992"], ["2014-treasury-dec-AS2014_distributional_analysis_final.txt", " This additional data is used to identify characteristics associated with the use of the service and then to derive probabilities of service use conditional on these characteristics"], ["2014-treasury-dec-scotland_analysis_fiscal_policy_and_sustainability_print.txt", "2 According to the Scottish Government, expanding the provision of childcare might also increase the supply of labour by enabling mothers who want to work to do so,3 which could increase economic output, and feed through to higher tax revenues and lower social security spending"], ["2014-treasury-dec-PESA_2014_-_print.txt", " ONS decisions about the classification of bodies are the basis for determining which bodies are included within Public Spending Statistics and PESA and as part of which sector"], ["2014-treasury-dec-131217_Letter_and_annexes_from_Govt_Actuary_to_HMT_2.txt", " However direction 57 requires one of these specific valuation results to be calculated assuming that the rate will be payable for 15 years from the effective date"], ["2014-treasury-dec-PN_December_2013.txt", " National Statistics Public Enquiry Service For general enquiries about National Statistics, contact the National Statistics Public Enquiry Service on Telephone  0845 601 3034  Minicom  01633 812 399  Email  infostatistics"], ["2014-treasury-dec-AS2014_policy_costings_final.txt", " The tax base is then grown in line with the relevant OBR determinants"], ["2014-treasury-dec-AS2014_data_sources_final.txt", "1 International comparison of GDP Data source, including ONS source code if applicable Organisation for Economic Co-operation and Development OECD, Quarterly National Accounts, November 2014  7  Further reference information OECD Quarterly National Accounts Quarterly Growth Rates of real GDP, change over previous quarter httpstats"], ["2014-treasury-dec-20140308_bailin_mandatory_compensation_CONSULTATION_DRAFT_FINAL__2_.txt", " 33 which introduced a new stabilisation power, the power to make special bail-in provision"], ["2014-treasury-dec-FRAB__119__08_-_Annex_G1_-_DEPARTMENT_YELLOW_2013-14.txt", " Cash and cash equivalents  Core Department  Core Department  Agencies  201X-1Y  201W-1X  000  000  Departmental Group  Core Department  Core Department  Agencies  Departmental Group  Balance at 1 April Net change in cash and cash equivalent balances Balance at 31 March  The following balances at 31 March were held at Government Banking Service Commercial banks and cash in hand Short term investments Balance at 31 March  The notes on pages aa to zz form part of these accounts  46  2013-14  DEPARTMENT YELLOW ILLUSTRATIVE ACCOUNTS  15"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", " Funded defined benefit schemes play an important role in funding long-term investment in the UK economy, which the government does not want to put at risk"], ["2014-treasury-dec-FRAB__120__07_-_Annex_C_-_FT_ARM_14-15.txt", " NHS foundation trusts should therefore recognise an expense equal to their employer contribution to the scheme during the year"], ["2014-treasury-dec-OOTLAR_19_March_2014__1_.txt", " It is therefore estimated that up to 250,000 businesses i"], ["2014-treasury-dec-Tyne_Dock__Holborn__Enterprise_Park_ECA.txt", "4m 43  ES T  HO  LB  O  RN  Sh i ng  ML W  le  85  W  51  PH 14"], ["2014-treasury-dec-Deductions_at_a_fixed_rate.txt", "  4B  Where more than one person does qualifying work in the same home at the same time, any hour spent wholly and exclusively on that work is to be taken into account only once for the purposes of subsection 4"], ["2014-treasury-dec-Partnerships_Mixed_membership_partnerships__Alternative_investment_fund_managers__Transfer_of_assets___income_Streams_through_partnerships.txt", " Summary of what the legislation does Instead of being taxed on their profit shares according to the usual tax principles, the partners\u2019 profit shares are adjusted for tax purposes so that   A is taxed on the profits that would have been allocated to A had the deferral arrangements not been entered into or that reflect A\u2019s power to enjoy, as determined on a just and reasonable basis"], ["2014-treasury-dec-SDPR_Update_September_2014___published_as_Clarifications_.txt", "75  31-Dec-98  1-Apr-99  10"], ["2014-treasury-dec-FRAB__120__02_-_IFRS_13_-_Appendix_B.txt", "  IAS 38 interpretation 28"], ["2014-treasury-dec-UK-China_policy_outcomes.txt", " The UK confirms there are no nationality restrictions within the FCA\u2019s approved persons regime for asset management or any other regulated activity and welcomes qualified Chinese asset managers to establish in the UK"], ["2014-treasury-dec-PU1643_Charter_budget_responsibility_update_print.txt", "9 The Budget Report will present the Government\u2019s economic and fiscal policies"], ["2014-treasury-dec-OOTLAR_19_March_2014__1_.txt", "  A31  Annual investment allowance increase to 500,000 for extended temporary period Who is likely to be affected Businesses investing more than 250,000 in plant or machinery from April 2014"], ["2014-treasury-dec-FRAB__120__07_-_Annex_C_-_FT_ARM_14-15.txt", " Where an NHS foundation trust has to make a prior period adjustment for any reason other than an adjustment required by the FT ARM, they should inform Monitor so that the appropriate information can be collected for consolidation"], ["2014-treasury-dec-OLD_complete_v3.txt", "  General description of the measure The measure will restrict the proportion of banks\u2019 annual taxable profit that can be offset by carried-forward losses to 50 per cent"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " Subsections 2 and 3 of new section 863G detail the circumstances in which the consequences in subsection 4 apply"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", " Further information is available in the Ministry of Defence\u2019s 2012-13 Annual Report and Accounts"], ["2014-treasury-dec-FRAB__120__10_-_EPSAS.txt", " That Board members note the further work that is being undertaken in relation to the EPSAS project and comment on the recent developments"], ["2014-treasury-dec-FRAB__119__Minutes.txt", " Jason Dorsett noted that the WGA return included off balance sheet arrangements and queried how well this is populated"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " where the amount of payment made to the recipient has already had income tax and any relevant PAYE debts deducted, the amount referred to is the amount before any income and relevant PAYE debts were deducted, ii"], ["2014-treasury-dec-FRAB__119__08_-_Annex_H_-_2014-15_FReM.txt", " For reporting entities and reportable activities the objective of the financial statements is also to provide information about its financial position, financial performance, changes in financial position and cash flows that is useful to a wide range of users to permit them to assess the stewardship and accountability of management for the resources entrusted to them"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " New Subsection 1305A1a sets out the first condition, which is that two companies A and B are party to arrangements whether or not at the same time"], ["2014-treasury-dec-44695_Autumn_Statement__Print_ready_.txt", "  Autumn Statement 2014  4469501Chapter1 Complete"], ["2014-treasury-dec-10460-001_National_Loans_Fund_Account.for_web.txt", " 3 Miscellaneous expenditure includes write-off of 49 million of amortisation expense on the National Savings and Investments Guaranteed Equity Bond which had been treated incorrectly in prior years plus a 1"], ["2014-treasury-dec-Service_Transformation_Challenge_Panel_-_Terms_of_Reference.txt", " The Government announced the pooling of 3"], ["2014-treasury-dec-Public_Spending_Statistics_July_2014_consolidated_revised.txt", "  29  Public Spending Statistics July 2014  TOTAL DEL 1"], ["2014-treasury-dec-Flood_defence_scheme_tax_relief.txt", " Subsection 8 of new section 86A defines disqualifying benefit for the purposes of new section 86A"], ["2014-treasury-dec-government_financial_reporting_manual_201314.txt", "19 IFRS 8 is interpreted for WGA in the following ways a  the requirement to report separately information about each operating segment will be met by following the sub-sector classification central government, local government and public corporations used by the Office for National Statistics in the National Accounts prepared under the European System of Accounts 1995 with the following exceptions   parts of entities classified in the National Accounts to a different sector from the classification of the main part of the entity should be classified with the main part of the entity and    NHS Trusts and Foundation Trusts should be separately disclosed within the central government sector"], ["2014-treasury-dec-FRAB_121_minutes.txt", " As discussed at the previous meeting in April, the proposal is for the document to be restructured from the traditional front-half\u2019 annual report and back-half\u2019 financial statements into three more integrated reporting requirements, namely Performance Accountability and Financial statements 4"], ["2014-treasury-dec-140220_Letter_and_annexes_from_HMT_to_Govt_Actuary_3.txt", " Your letter notes that while the specification of notional asset balances for these schemes is consistent with the completeness principle, in that it will ensure the valuations capture any past service costs which may have arisen since the previous valuations, there may be a tension with the consistency principle"], ["2014-treasury-dec-elps_annex_final.txt", " If the annuitant is still alive at the end of the term, the annuity continues until death"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " Two or more contraventions may be assessed as one contravention for the purposes of raising a penalty"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_web.txt", " What our customers say  A neat little tool - easy to use and instantly responsive"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " The paragraph sets out that if a company commences trading on or after 5 December 2013, then any commencement year loss is also included in the reduction but only up to an amount equal to the value of pre-commencement expenditure or pre-commencement supplement generated before 5 December 2013"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", " The net increase in private sector jobs between February to April 2010 and August to October 2013, excludes the impact of the reclassification from May to July 2012 of 196,000 employees in some educational bodies from the public to the private sector"], ["2014-treasury-dec-37630_Budget_2014_Web_Accessible.txt", " all gross income is subject to income tax and class 1 NICs"], ["2014-treasury-dec-Van_benefit_charge.txt", " Subsection 2 replaces sections 1551 and 1552 ITEPA and amends the method of calculating the cash equivalent of the benefit of a van"], ["2014-treasury-dec-FSCS_annual_report_2014_print.txt", "  03072014 1435  Section 1 The Year in Summary 9  Connect  1"], ["2014-treasury-dec-FRAB__120__02_-_IFRS_13_-_Appendix_A.txt", "  Many public sector assets have statutory restrictions on them, so the entity owning the asset is not free to sell it without permission from an external party"], ["2014-treasury-dec-cluster_area_allowance_consultation.txt", "  Oil and gas taxation  the current regime 2"], ["2014-treasury-dec-Wales_Bill_-_Impact_Assessment_-_Report_Stage_-_Welsh_Language_Version_10_6_14_pdf.txt", " Gall effeithiolrwydd pwerau benthyca newydd Gweinidogion Cymru gael ei adolygu'n barhaus"], ["2014-treasury-dec-UK_Sovereign_Sukuk_PLC_Offering_Circular.txt", ", CIMB Bank L Limited, HSBC Bank plc, National Bank of Abu Dhabi P"], ["2014-treasury-dec-Govt_amdts_42_and_43_BPRA_clause_61__Govt_NC3_and_NS_2_GBER.txt", " Paragraph 47 inserts a new subsection 45M7A"], ["2014-treasury-dec-PU1638_policy_costings_bud_2014_with_correction_slip.txt", "  The cost base The cost base is those families eligible to claim TFC, including those who currently receive ESC"], ["2014-treasury-dec-39796_Cm_8847_Accessible.txt", " They should also investigate the variations in performance between trusts to see how services can be improved so that fewer tragic mistakes occur"], ["2014-treasury-dec-44695_Autumn_Statement__Print_ready_.txt", "  Public sector pensions and efficiency 2"], ["2014-treasury-dec-EU_finances_2014_final.txt", " In 2014, these receipts are expected to be around 800 million"], ["2014-treasury-dec-FSCS_annual_report_2014_print.txt", "  2014  October FSCS launches an online protection checker for consumers"], ["2014-treasury-dec-IAS_37_and_Grantor_Accounting_Application_Guidance.txt", "24  When statements are made regarding offers of unilateral support pre yearend, grantors will need to consider whether they have created a constructive obligation and a liability needs to be recognised"], ["2014-treasury-dec-government_financial_reporting_manual_201314.txt", " 22 Interpretation of IAS 24 for the public sector context "], ["2014-treasury-dec-FRAB__119__09_-_Draft_Code_of_Practice_on_Local_Authority_Accounting_2014-15_with_Annexes.txt", " The Exposure Draft of the second phase of the IPSASB Conceptual Framework includes consideration of measurement approaches consistent with both IFRS 13 ie measures of financial capacity and the proposed approach to measurement outlined in FRAB 119 02"], ["2014-treasury-dec-44695_Autumn_Statement__Print_ready_.txt", "9 Path of public sector net debt under different policy assumptions 90  GDP  80 70 60 50 40 30 20 10  Outturn  0 2007-08  2011-12  OBR forecast 2015-16  1 surplus  HM Treasury projection  2019-20  2023-24  2027-28  Current budget balance 1"], ["2014-treasury-dec-government_financial_reporting_manual_201314.txt", "  IFRS 8 Operating Segments Applicability 5"], ["2014-treasury-dec-main_supply_estimates_2014_2015_print.txt", "  The responsibilities of an Accounting Officer, including responsibility for regularity and propriety of the public finances for which an Accounting Officer is answerable, for keeping proper records and safeguarding assets, are also set out in Chapter 3 of Managing Public Money"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", "  10  4 For subsections 5 and 6 substitute 5  14  If an amount relating to an asset or liability is brought into account as mentioned in subsection 2 as a debit, no debit may be brought into account for the purposes of this Part in respect of a the writing down of so much of the value of the asset or liability as is attributable to that debit, or b so much of any amortisation or depreciation representing a writing-off of that value as is attributable to that debit"], ["2014-treasury-dec-OOTLAR_19_March_2014__1_.txt", "  Detailed proposal Operative date The measure will have effect in respect of qualifying expenditure incurred on and after the date that Finance Bill 2014 receives Royal Assent"], ["2014-treasury-dec-IUK_Routemap_Case_Study_Thames_Estuary_Phase_1.txt", " Longevity of funding commitment  Technologyasset Culture  Processesprocedures  Collaborative relationships will allow more energy to be focused on delivery rather than process Processes and procedures are simplified with one programme  Asset condition may change during course of the contract Large and long established organisations can be difficult to change Empowerment of organisation to change  Procurement route options When we considered possible procurement routes based on our collective experience and knowledge, we found that members of the team had different views on what the various models were"], ["2014-treasury-dec-Tax_exemption_for_travel_expenses_of_members_of_local_authorities.txt", "  Detailed proposal Operative date This measure will have effect on payments made on and after 6 April 2015"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " Its main rates tax electricity, natural gas, solid fuels and liquid petroleum gas when used as fuels by business and the public sector"], ["2014-treasury-dec-Treasury_minutes_print.txt", " The department invited the first applications to set up free schools in June 2010 and the first 24 free schools opened in September 2011"], ["2014-treasury-dec-Partnerships_Mixed_membership_partnerships__Alternative_investment_fund_managers__Transfer_of_assets___income_Streams_through_partnerships.txt", " This is a mixed membership partnership but the legislation does not apply as the individual members do not benefit from the sums allocated to the company"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", " There is much more that we have to do to build a more resilient economy"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", "  15  2 After subsection 2 insert 2A  Where a a company has a hedging relationship between a relevant contract the hedging instrument and the asset or liability representing the loan relationship, and b the loan relationship is dealt with in the company\u2019s accounts on the basis of fair value accounting, it is to be assumed in applying an amortised cost basis of accounting for the purpose of subsection 2 that the hedging instrument has where possible been designated for accounting purposes as a fair value hedge of the loan relationship"], ["2014-treasury-dec-Wales_Bill_-_Explanatory_Notes_-_Report_Stage_-_Final_10-6-14.txt", " Some additional costs may also fall upon the Welsh Government, especially in relation to conducting any referendum on income tax powers"], ["2014-treasury-dec-main_supply_estimates_2014_2015_print.txt", " The following individuals are responsible for the expenditure within this Estimate Accounting Officer  David Godfrey  David Godfrey has personal responsibility for the proper presentation of the department's resource accounts and their transmission to the Comptroller  Auditor General, and is also responsible for the use of public money and stewardship of assets"], ["2014-treasury-dec-Treasury_minutes_web.txt", "2 The Spending Review process and other fiscal events led by the Treasury determine overarching local growth funding, taking account of the relative VFM across programmes"], ["2014-treasury-dec-main_supply_estimates_2014_2015_web.txt", "  A contingent liability in respect of risk associated with the Department assuming responsibility for uplifts in pension contributions for the UK Atomic Energy Authority\u2019s non-actives"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", "  Purchaser provides 5 per cent deposit 5,000  Lender provides 95 per cent mortgage 95,000  HM Treasury provides 15 per cent guarantee 15,000  Purchaser defaults The purchaser defaults on the mortgage and the lender raises 65,000 through repossession of the property"], ["2014-treasury-dec-FEMR_Recommendations_on_additional_financial_benchmarks_to_be_brought_into_UK_regulatory_scope_logo.txt", "pdf 2  See the Annual Mansion House speech by Chancellor of the Exchequer, RT Hon George Osborne MP"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", "76 Nick Macpherson, Accounting Officer for the Treasury Group, and other senior officials hold regular meetings with all Group Accounting Officers individually to seek assurance on the running of their organisations"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", " Baroness Hogg sent her apologies to the February Nominations Committee and met separately with the Permanent Secretary to discuss matters arising"], ["2014-treasury-dec-FSCS_annual_report_2014_print.txt", "  Lawrence Churchill Chairman  03072014 1435  Contents  Our Vision for a Confident Future  Enhancing FSCS Capabilities  Our Role, Mission and Aims  Responding to Consumers  Developing Our People  The Year in Summary  Raising Awareness of FSCS  Our Governance  Chairman\u2019s Statement  FSCS Finances Compensation, Running Costs, Recoveries and Levies  Directors' Report and Accounts for the year ended 31 March 2014   Chief Executive's Report    Reliability is what consumers and our levy payers expect from us in respect of every claim we handle  BW FSCS book"], ["2014-treasury-dec-PU1624_final__web_.txt", "104 In rare cases some income may be treated as a Consolidated Fund Extra Receipt CFER, and will not be retained by the department but returned to the Consolidated Fund"], ["2014-treasury-dec-Minute_of_Gov-Chx_meeting_Jan_30_2014.txt", " In reply, the Governor noted that there had continued to be signs of a search for yield"], ["2014-treasury-dec-Depositor_preference_SI_30-6-14.txt", "1107 of the Directive 201459EU of 15th May 2014 establishing a framework for the recovery and resolution of credit institutions and investment firms"], ["2014-treasury-dec-Abolition_of_the__8_500_threshold_for_benefits_in_kind.txt", " Similarly, there will be no NICs liability in these circumstances"], ["2014-treasury-dec-44369_Cm_8958_print_ready.txt", "  Understanding and Valuing the Impacts of Transport Investment  4  Recommendation implemented"], ["2014-treasury-dec-Scotland_analysis__Fiscal_policy_and_sustainability.txt", "11 The UK Government can afford to do this because of the size and diversity of the UK economy"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " The penalty only arises if the main purpose or one of the main purposes of the relevant offshore asset move is to prevent or delay the discovery by HMRC of the potential loss of revenue arising from the failure giving rise to the original penalty"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", " Foreign exchange gains and losses resulting from the settlement of such transactions, and from the translation at year-end exchange rates of monetary assets and liabilities denominated in foreign currencies, are recognised in the Statement of Revenue and Expenditure, except when deferred in equity as qualifying cash flow hedges"], ["2014-treasury-dec-44695_Accessible.txt", " 29  Devolved and local government 2"], ["2014-treasury-dec-EU_finances_2014_final.txt", " Each year, the Commission, in cooperation with Member States, issues a report on details of irregularities and the latest statistics on fraud, and recent measures taken to reduce irregularities and fraud"], ["2014-treasury-dec-2902216_ScotlandAnalysis_Conclusion_acc2.txt", " Scotland analysis Devolution and the implications of Scottish independence, HMG, February 2013 2, 6  9"], ["2014-treasury-dec-PU1738_print_CMYK.txt", "35 As previously stated, disallowances are financial corrections imposed by the Commission on managing authorities for failing to correctly apply EU regulations in managing and administering EU schemes"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", " The Keeper of the Privy Purse and Treasurer\u2019s office has overall responsibility for the Sovereign\u2019s financial affairs"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " Subsection 3 states that the amount of the additional supplement is the relevant percentage as set at 329E of the reference amount defined at 329M, in relation to the mixed pool as described by s329J for that period"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", "  9  The other amendments made by this section have effect a in relation to a relevant grant or relevant payment made at any time whether before or on or after the specified day towards expenditure incurred on or after that day, and b in relation to a relevant grant or relevant payment made on or after the specified day towards expenditure incurred before that day"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " 4 If two or more persons together satisfy any of the conditions in sub-paragraphs 1 and 2, they are treated as having control of C"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " 5 An election made in relation to an asset under paragraph 5 of Schedule 4ZZA relevant high value disposals gains and losses has effect as if also made under sub-paragraph 1b and for this purpose it does not matter if the election was made before this paragraph was in force"], ["2014-treasury-dec-PU1616_OTS_employee_benefits_final_report.txt", " Often when that is done the two sets of rules do not work identically and there is yet further complication added to the system"], ["2014-treasury-dec-FSCS_annual_report_2014_print.txt", " Mr Kuczynski may elect to retire earlier than his normal retirement date but the pension will be subject to an actuarial reduction"], ["2014-treasury-dec-44695_Autumn_Statement__Print_ready_.txt", "16 The OBR has revised down its forecast for world GDP growth in all years of the forecast"], ["2014-treasury-dec-main_supply_estimates_2014_2015_print.txt", " The following individuals are responsible for the expenditure within this Estimate Interim Accounting Officer  Glynne Jones  Glynne Jones has personal responsibility for the proper presentation of the department's resource accounts and their transmission to the Comptroller  Auditor General, and is also responsible for the use of public money and stewardship of assets"], ["2014-treasury-dec-elps_main_doc_final.txt", "33 Policyholders do not need to take any action at this point"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " New section 257ME contains two tests, each of which must be met for the duration of the shorter applicable period"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", " No payments 2012-13 nil were made to the NAO in respect of non-audit services"], ["2014-treasury-dec-OOTLAR_19_March_2014__1_.txt", "45 Aggregates levy suspension of certain exemptions, exclusions and reliefs  As announced at Autumn Statement 2013, legislation will be introduced in Finance Bill 2014 to suspend elements of the aggregates levy that are subject to a formal State aid investigation by the European Commission, with effect from 1 April 2014"], ["2014-treasury-dec-SDPR_Update_September_2014___published_as_Clarifications_.txt", "5  31122004  01-Jan-05  31-Mar-06  01-Apr-05  30-Sep-05  2"], ["2014-treasury-dec-36048_Cm_8774.txt", "48  Royal Mail Pensions  16"], ["2014-treasury-dec-2902216_ScotlandAnalysis_Conclusion_acc2.txt", " The UK has successfully negotiated EU budget terms  On joining the EU an independent Scotland would have to negotiate the terms of its membership  As part of the UK Scotland benefits from the UK rebate of over 3bn per year from the EU Budget  As part of the UK Scotland will save between around 750 and 1470 per household on the cost of its EU membership, from 2014 to 2020 Source Scotland analysis EU and international issues, HMG, January 2014  Chapter 5 Place in the world 43  that mean it gets a rebate of over 3 billion a year"], ["2014-treasury-dec-37630_Budget_2014_Web_Accessible.txt", " The legislation will retain an SDRT charge on non prorata in specie redemptions"], ["2014-treasury-dec-Partnerships_Salaried_member_rules.txt", "  As noted above, members of the board or management committee of a large professional firm are likely to have the requisite level of influence over the affairs of the business"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " Subsections 6 to 9 set out the assumptions to be used in calculating how much of the loss falls to be used under section 45 CTA 2010 for the purposes of sub-section 1b and 2b"], ["2014-treasury-dec-IUK_Routemap_Case_Study_Crossrail.txt", "  \u00a0  Large  \u00a0amount  \u00a0of  \u00a0organisational  \u00a0change  \u00a0required  \u00a0in  \u00a0organisation  \u00a0or  \u00a0 business  \u00a0to  \u00a0deliver  \u00a0desired  \u00a0outcomes  \u00a0and  \u00a0benefits"], ["2014-treasury-dec-Tackling_marketed_tax_avoidance.txt", "  10  Q1 Do you agree with the proposals for the timing and issue of payment notices  Establishing the payable amount 3"], ["2014-treasury-dec-Public_Spending_Statistics_July_2014_consolidated_revised.txt", "4  Other Total resource DEL Resource departmental AME Capital consumption  -2"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_print.txt", "uk is at the very heart of our offering, with on average well over a million visits every month"], ["2014-treasury-dec-140915_HZ_FAQs_FINAL.txt", " We welcome expressions of interest for designation as a Housing Zone only when the local authority can confirm that development can be delivered without government investment, and can demonstrate how the wider package of support can support accelerated delivery"], ["2014-treasury-dec-Wales_Bill_-_Impact_Assessment_-_Report_Stage_-_Welsh_Language_Version_10_6_14_pdf.txt", " Gan nad oes ffordd o weinyddu hyn yn ganolog, mae\u2019n debygol, yng nghyswllt y nifer cyfyngedig hwn o achosion, y byddai\u2019r baich cydymffurfio yn cael ei ysgwyddo gan drawsgludwyr a fyddai\u2019n debygol, yn eu tro, o\u2019i drosglwyddo i\u2019w cleientiaid drwy godi ffioedd uwch"], ["2014-treasury-dec-main_supply_estimates_2014_2015_print.txt", " These charges, along with scheme members' contributions, are netted off on this Estimate"], ["2014-treasury-dec-44369_Cm_8958_accessible.txt", " It needs to be much clearer about the outputs and outcomes it requires when funding future waste projects and ensure that it only pays for what is delivered"], ["2014-treasury-dec-FRAB__119__08_-_Annex_G4_-_MAGENTA_PENSION_SCHEME_2013-14.txt", "2 Analysis of the pension liability Insert here a table analysing the liability between active members, deferred pensions and current pensionsers  as currently provided in the Report of the Actuary  but expanded to provide comparative figures"], ["2014-treasury-dec-AS2014_policy_costings_final.txt", "  Static costing The static costing is estimated by applying the pre- and post-measures regimes to the tax base"], ["2014-treasury-dec-FRAB__119__09_-_Draft_Code_of_Practice_on_Local_Authority_Accounting_2014-15_with_Annexes.txt", "  IASIFRS compliance 24"], ["2014-treasury-dec-central_african_republic.txt", " Name 6 ADAM 1 NOURREDINE 2 na 3 na 4 na 5 na"], ["2014-treasury-dec-Tackling_marketed_tax_avoidance.txt", " 2 If a failure notice has been given identifying the judicial ruling under paragraph 51a, the notice is suspended until such time as HMRC notify P that a the appeal has resulted in a judicial ruling which is a final ruling, or b the appeal has been abandoned or otherwise disposed of before it was determined"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", "  332  1  Consultation draft  1  Tax credit in Northern Ireland 1  Part 2 of FA 2001 aggregates levy is amended in accordance with subsections 2 to 5"], ["2014-treasury-dec-Fuel_duty_-_aqua_methanol.txt", " More details can be found in the policy costing document published alongside Autumn Statement 2013"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", " Provisions are calculated using the best available information, but the actual future outcomes of items provided for may differ from expectations"], ["2014-treasury-dec-45502_Cm_8988_Print.txt", " Commercial accounts operated by the Serious Organised Crime Agency transferred from the Home Office to NCA"], ["2014-treasury-dec-Accelerated_payments_and_group_relief.txt", "  1 Schedule 32 accelerated payments and partnerships is amended as follows"], ["2014-treasury-dec-AS2014_policy_costings_final.txt", " After this date SDLT is devolved to the Scottish government"], ["2014-treasury-dec-OOTLAR_19_March_2014__1_.txt", " These changes will have effect from 6 April 2014"], ["2014-treasury-dec-FSCS_annual_report_2014_print.txt", " As described in the Audit Committee section above, while the Risk Committee has responsibilities for overseeing the risk management arrangements, the Audit Committee retains the responsibility for overseeing the internal control framework"], ["2014-treasury-dec-44695_Autumn_Statement__Print_ready_.txt", " To continue to support entrepreneurs and developing businesses the government will allow gains that are eligible for Entrepreneurs\u2019 Relief ER and deferred into investment under the Enterprise Investment Scheme EIS or Social Investment Tax Relief SITR to benefit from ER when the gain is realised, encouraging successful entrepreneurs to invest in these companies"], ["2014-treasury-dec-PESA_2014_-_print.txt", "3 Pollution abatement 5"], ["2014-treasury-dec-44695_Autumn_Statement__Print_ready_.txt", " The Autumn Statement seeks to improve the UK\u2019s productivity with further measures to drive efficiency and reform in the public sector, to back business and enterprise, to invest in infrastructure, and to build a northern powerhouse"], ["2014-treasury-dec-FRAB__119__05_-_EPSAS_governance_consultation_paper.txt", "  Who sets the agenda  The Chair, assisted by the secretariat, shall draw up the agenda"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", "  Condition 2 The associated employer test 10"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " 4A  Qualifying work means a work done by the person, or any employee of the person, in the person\u2019s home wholly and exclusively for the purposes of the trade, or b where the person is a firm, work done by a partner, or any employee of the firm, in the partner\u2019s home wholly and exclusively for those purposes"], ["2014-treasury-dec-UK-China_policy_outcomes.txt", " Both sides agree to seek ways to enhance cooperation in the fields of micro satellite, deep space exploration and so on, and make full use of the space science and technology joint laboratory as a platform to actively promote the intent of cooperation reached during the 9th China-UK workshop on space science and technology cooperation, and to jointly improve the space technology"], ["2014-treasury-dec-EEA_Accounts_2013-14_-_print.txt", " default Cross training to cover several roles in an emergency Re-prioritisation of tasks and rapid redeployment of resources if needed"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", " The duty rates on spirits and most ciders will be frozen in cash terms this year"], ["2014-treasury-dec-freedom_and_choice_in_pensions_web_210314.txt", " Consumers need to be able to make informed decisions"], ["2014-treasury-dec-scotland_analysis_fiscal_policy_and_sustainability_print.txt", "11  As the CPPR conclude Initiating the calculation in 1980 seems to be one of many potential starting points for such a calculation"], ["2014-treasury-dec-FSCS_annual_report_2014_web.txt", "  Salaries for executive directors were subject to a market pay review carried out by external consultants in 201314"], ["2014-treasury-dec-FRAB__120__05_-_Tax_and_Spend_and_Contracts_for_Difference.txt", " He further expressed concerns about the inclusion of these schemes in the Statement of Parliamentary of Supply and indicated that this would result either in an ongoing qualification of DECC\u2019s accounts or a significant delay in the laying of accounts before Parliament"], ["2014-treasury-dec-45502_Cm_8988_Accessible.txt", " Paragraph 21 for more information on FSCS iv"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_print.txt", " In our Business Plan for 201314 we identified five key outcomes we seek to drive managing debt well   saving regularly saving for retirement protecting assets and providing for dependants"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " New subsection 153B5 provides that HMRC can not inspect a document that could not be requested under an information notice under Schedule 36 FA2008"], ["2014-treasury-dec-OOTLAR_19_March_2014__1_.txt", " This will increase the number of savers who are not required to pay tax on savings income, such as bank or building society interest"], ["2014-treasury-dec-FSCS_annual_report_2014_web.txt", " The FCA hosts the Financial Services Register of authorised firms and has more information about who to contact if you think you are entitled to make a complaint or a claim for compensation"], ["2014-treasury-dec-main_supply_estimates_2014_2015_web.txt", " recovery of costs from personnel"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " Returns and payments are usually due by 30 April in the chargeable period"], ["2014-treasury-dec-freedom_and_choice_in_pensions_print_210314.txt", " Respondents are encouraged in their responses to add any additional information they feel is relevant to this consultation"], ["2014-treasury-dec-STRENGTHENING_PENALTIES_FOR_OFFSHORE_NON_COMPLIANCE.txt", " It is envisaged that most or all territories currently in category 1 will, over time, make arrangements so as to fall within category 0"], ["2014-treasury-dec-OOTLAR_19_March_2014__1_.txt", "  Proposed revisions It is intended that secondary legislation will amend the list of technologies that qualify for the energy-saving scheme to include two new technologies Active chilled beams and desiccant air dryers with energy saving controls"], ["2014-treasury-dec-government_financial_reporting_manual_201314.txt", " 4  FINANCIAL REPORTING MANUAL 2013-14  IMPAIRMENTS  8"], ["2014-treasury-dec-PESA_2014_-_print.txt", " 4 Figures from 2013-14 reflect adjustment to budgets for changes to local government funding relating to the localisation of business rates and council tax benefit"], ["2014-treasury-dec-44369_Cm_8958_print_ready.txt", "5 The Agency has also established a team to look at the coordination of capital delivery for the next five years, including developing a forward look of interventions based on Route Strategies and Designated Funds relating to environmental, safety, and accessibility schemes, and other known funding streams"], ["2014-treasury-dec-Partnerships_Salaried_member_rules.txt", " It is expected that a new annual arrangement will be put in place from 1 July 2015"], ["2014-treasury-dec-10459.Consolidated_Fund.for_web.txt", " The UK has continued to support the International Monetary Fund IMF through the NLF in 2013-14 in line with our commitments as an IMF member"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", " For successor bodies, and CCGs in particular, this arrangement would also fail to convey the reality of having new entities set up under Statute and vested with certain assets by Secretary of State"], ["2014-treasury-dec-RRD_draft_for_consultation_-_draft_for_consultation_purposes.txt", " Restriction of partial transfers 25"], ["2014-treasury-dec-Flood_defence_scheme_tax_relief.txt", "  6 7  Section 86B applies for the purposes of this section as it applies for the purposes of section 86A"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", " Underspends are forecast to continue to the end of this Parliament"], ["2014-treasury-dec-UK_Sovereign_Sukuk_PLC_Offering_Circular.txt", " Certificateholders are not entitled to require early payment of the Dissolution Distribution Amount should the Trustee, DCLG andor HMT fail to comply with their respective obligations under the Transaction Documents and the Certificates"], ["2014-treasury-dec-Modernising_the_taxation_of_corporate_debt_and_derivative_contracts.txt", "  26  1 Section 342 issue of new securities on reorganisations disposal at notional carrying value is amended as follows"], ["2014-treasury-dec-OLD_complete_v3.txt", " Although families will be affected by the exemption of the BSP from income tax, it is not expected to have an impact on family formation, stability or breakdown"], ["2014-treasury-dec-OLD_complete_v3.txt", " Bad debt relief on peer-to-peer lending"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", "2 of total issuance  26"], ["2014-treasury-dec-FEMR_Recommendations_on_additional_financial_benchmarks_to_be_brought_into_UK_regulatory_scope_logo.txt", "  On 12 June 2014 the Government announced the Fair and Effective Markets Review the  Review\u2019 to reinforce confidence in the fairness and effectiveness of wholesale financial market activity conducted in the United Kingdom and to influence the international debate on trading practices"], ["2014-treasury-dec-Further_devolution_manchester_nov_2015.txt", " The intention is to finalise all of these discussions by the end of this financial year"], ["2014-treasury-dec-PN_February_2014_II.txt", " This report is available at httpswww"], ["2014-treasury-dec-Wales_Bill_-_Impact_Assessment_-_Report_Stage_-_Welsh_Language_Version_10_6_14_pdf.txt", " Byddai hyn yn ei dro yn helpu i wneud Llywodraeth Cymru yn fwy atebol i\u2019r cyhoedd yng Nghymru"], ["2014-treasury-dec-Tobacco_duty_anti-forestalling_restrictions.txt", " Subsection 6B5 provides that a person cannot benefit from a reduction in the next three years following from a year when that person has benefitted from a reduction"], ["2014-treasury-dec-EEA_Accounts_2013-14_-_print.txt", " Compliance with the requirements of the FReM will, in all but exceptional circumstances, be necessary for the accounts to give a true and fair view"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", "indd 120  18032014 2255  LIST OF CHARTS Executive Summary Chart 1 Government spending 2014-15 Chart 2 Government receipts 2014-15  Chapter 1  Budget Report 1"], ["2014-treasury-dec-AS2014_distributional_analysis_final.txt", "C shows the impact in cash terms and Chart 2"], ["2014-treasury-dec-Carbon_price_floor_-_fossil_fuels_in_CHPs.txt", " Other impacts have been considered and none have been identified"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", " 158126 Other in-year machinery of government changes "], ["2014-treasury-dec-scotland_analysis_fiscal_policy_and_sustainability_print.txt", "3 per cent of GDP  2"], ["2014-treasury-dec-07._2013-14_DEPARTMENT_PURPLE.txt", "1Y  000 Receivable at 31"], ["2014-treasury-dec-45502_Cm_8988_Accessible.txt", "  3 Committee of Public Accounts conclusion Most of the budget available for contracts to be awarded under the new arrangements through price competition has already been spent on the early contracts awarded without price competition"], ["2014-treasury-dec-OOTLAR_19_March_2014__1_.txt", " These companies will benefit from the improved incentive to carry out additional RD"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " The third schedule describes how the clauses apply to partnerships"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " X Regulations 2015 and come into force on 1st April 2015"], ["2014-treasury-dec-44695_Autumn_Statement__Print_ready_.txt", "indd 11  11  02122014 2258  Box 1"], ["2014-treasury-dec-elps_annex_final.txt", "  Pro rata allocation  As recommended by the Independent Commission, the Scheme will allocate available funding to AWP including Group and CWP policyholders on a pro rata basis in proportion to the size of their Relative Losses"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", " It is clear the department is now far more comfortable with calling on non-executives\u2019 time and experience to help achieve its results"], ["2014-treasury-dec-PU1624_final__web_.txt", " In such cases the difference between the balance sheet figure and OMV would be recorded in Departmental Accounts and budgets as a lossgain on sale"], ["2014-treasury-dec-New_Clause_1.txt", " New subsection 356NA3 provides that any amount paid in excess of the hire cap will be allowed as deduction from the contractor\u2019s total profits or may be surrendered for use against profits by other members of the paying company\u2019s group, as a trading loss"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", "  Any unpaid dividends for the year will be shown as liabilities in the Statement of Financial Position"], ["2014-treasury-dec-Wales_Bill_-_Explanatory_Notes_-_Report_Stage_-_Welsh_Language_Version_10_6_14_pdf.txt", "  Mae adran 116A2 yn darparu bod Rhan 4A yn gosod cyfyngiadau ar y per i ddeddfu ynghylch trethi datganoledig, gan gynnwys adran 116A3 newydd"], ["2014-treasury-dec-Partnerships_Salaried_member_rules.txt", " Overview A guide to this chapter 1"], ["2014-treasury-dec-FRAB__119__08_-_Annex_I4_-_MAGENTA_PENSION_SCHEME_2014-15.txt", " Reconciliation of outturn to net expenditure and against Administration Budget SOPS3"], ["2014-treasury-dec-glasgow_commonwealth_games.txt", "  General description of the measure This measure provides an exemption from UK income tax for non-resident sportspeople on any income received as a result of their performance at Glasgow 2014, or as a result of any activity carried out during the period for which athletes\u2019 accreditation cards are valid accreditation period where the main purpose is to support or promote Glasgow 2014 or future Commonwealth Games"], ["2014-treasury-dec-Chargeable_gains_roll-over_relief.txt", " It provides that subsection 2 applies whenever a claim to capital gains rollover relief is made in the circumstances where the proceeds are applied in acquiring an intangible fixed asset within Part 8 CTA 2009"], ["2014-treasury-dec-SDPR_Update_September_2014___published_as_Clarifications_.txt", "00  31-Dec-07  1-Jan-09  -3"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " The purpose of this procedure is to allow the party to any appeal proceedings to be the social enterprise itself in cases where most of the relevant evidence lies within its own power, and to simplify the withdrawal process in cases where there is a large number of investors"], ["2014-treasury-dec-FSCS_annual_report_2014_print.txt", " l Foreign currencies Transactions in foreign currencies are recorded at the rate ruling at the start of the month in which the transaction occurred"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " Paragraph 43 provides for the changes to apply to tax charges arising under section 64 IHTA on or after 6 April 2014"], ["2014-treasury-dec-PU1719_HMT_Science_.txt", " We will also ensure the right provision is in place to deliver the training these apprentices and other students will need, by establishing National Colleges in key STEM sectors such as Digital Skills, Wind Energy, and Advanced Manufacturing"], ["2014-treasury-dec-PN_February_2014_II.txt", "orgexternalnpexrfactssdr"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " It is one of a number of measures designed to help businesses reduce their CO2 emissions and to encourage a shift to cleaner goods vehicles"], ["2014-treasury-dec-freedom_and_choice_in_pensions_print_210314.txt", " The immediate priority was to protect existing pensioners during the uncertain economic conditions this Government inherited"], ["2014-treasury-dec-elps_annex_final.txt", "3 The treatment of such cases is given in sub-sections 2"], ["2014-treasury-dec-A0_Low_Carbon_-_Renewables_East_Enterprise_Area_-_Dundee_Camperdown.txt", "7m  y ua  12  11  Dundee Harbour  nal  31  30  32  33  35  34  13  14  yQ Cit  WBs  Shed 25  Clocktower  rmi  Hopper  5A  28  27  5B  Lighting Tower  r Te  WB  18  Lighting Tower  Lighting Tower  FBs  rds Bolla  Shed 11  ge sen Pas  RD PE AM  T EE TR S N OW  36  19  ET N STRE CALED O  Fruit Market  C  6B  4"], ["2014-treasury-dec-AS2014_policy_costings_final.txt", "  Costing The costing is estimated by applying the tax rate to the tax base"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " Paragraph 46 inserts new section 465B concerning tax adjusted carrying value\u2019"], ["2014-treasury-dec-Wales_Bill_-_Explanatory_Notes_-_Report_Stage_-_Welsh_Language_Version_10_6_14_pdf.txt", " Cyn i DLlC 2006 ddod i rym, roedd ymgeiswyr yn gallu sefyll i gael eu hethol yn aelod etholaeth ac yn aelod rhanbarthol"], ["2014-treasury-dec-Russia.txt", "Responsible for the massive deployment of Russian troops along the border with Ukraine and lack of de-escalation of the situation"], ["2014-treasury-dec-FRAB_121_02_simplifying_and_streamlining_annual_report_and_accounts.txt", " The performance reporting requirement will require entities to produce two sections  an Overview and a Performance analysis"], ["2014-treasury-dec-FSCS_annual_report_2014_web.txt", "  Margaret Liz Barclay  Each of the persons who is a director at the date of this report confirms that  Katherine Kate Bartlett  Executive Director Lawrence Churchill Marian Glen Aleksander Alex Kuczynski  Executive Director Charles McKenna Mark Neale  Chief Executive and Executive Director Caroline Jayne Nickalls Rommel Pereira  Executive Director  resigned 31 May 2014 Robert Paul Stockton John Max Taylor  retired 31 August 2013 Philip Wallace David Weymouth"], ["2014-treasury-dec-Modernising_the_taxation_of_corporate_debt_and_derivative_contracts.txt", "  6 After subsection 6 insert 7  In determining what amounts fall within subsection 5b at the beginning or end of a period, it is to be assumed that the accounting policy applied in drawing up the company\u2019s accounts for the period was also applied in previous periods"], ["2014-treasury-dec-Partnerships_Mixed_membership_partnerships__Alternative_investment_fund_managers__Transfer_of_assets___income_Streams_through_partnerships.txt", " The tax consequences where remuneration does not vest are set out in section 4"], ["2014-treasury-dec-scotland_analysis_fiscal_policy_and_sustainability_print.txt", " Public spending in an independent Scotland is projected to be over 48 per cent of GDP by 2035-36  of which almost 8 percentage points is estimated to be in debt interest payments"], ["2014-treasury-dec-Accelerated_payments_and_group_relief.txt", " The APN requires that person to pay over the amount in dispute, or prevents that person postponing the payment of the amount in dispute"], ["2014-treasury-dec-10460-001_National_Loans_Fund_Account.for_web.txt", " No significant internal control issues, including data related incidents, have been identified in 2013-14, and no significant new risks have been identified in the year"], ["2014-treasury-dec-Accelerated_payments_and_group_relief.txt", "  3  1 Section 220 content of notice given while a tax enquiry is in progress is amended as follows"], ["2014-treasury-dec-scotland_analysis_fiscal_policy_and_sustainability_print.txt", "3 However, independent bodies forecast the fiscal positions of Scotland and the UK as a whole to continue to diverge in the years ahead, with Scotland\u2019s notional fiscal position progressively weaker relative to the UK as a whole, largely due to the downward revisions made by the OBR to its North Sea oil and gas revenue forecasts"], ["2014-treasury-dec-PU1624_final__web_.txt", " If Treasury have agreed that depreciation will score to RAME then this will also be ring-fenced within RAME"], ["2014-treasury-dec-elps_annex_final.txt", "  calculating the amount that would be guaranteed under the Comparator policy at the Claim Date in respect of those Relevant Payments, using the same bonus rates, and, if applicable, the same Guaranteed Investment Return as were applied by Equitable Life and deducting, where appropriate, any mortality charges and then taking the greater of the amounts in i and ii"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " Events listed include where there is a loan linked to the investment section 257LD where the investor ceases to be a qualifying investor by virtue of being an employee, partner or director section 257LF or of having more than a 30 interest in the enterprise section 257LG where there is a reciprocal arrangement of the type prohibited by section 257LH where the shares are disposed of section 257R where there are put or call options section 257RB and 257RC or where the investor or an associate has received value section 257Q"], ["2014-treasury-dec-FSCS_annual_report_2014_print.txt", "indb 171  03072014 1436  172 FSCS Annual Report and Accounts 201314  Notes to the classes financial statements for the year ended 31 March 2014 1 Accounting policies The financial statements have been prepared in accordance with the following accounting policies a Basis of accounting The FEES rules require FSCS to keep accounts which show the funds held to the credit of each class and the liabilities of that class"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", " Pricemarket movement impairments should be taken to the revaluation reserve, to the extent that a balance on that reserve exists"], ["2014-treasury-dec-Trial_of_the_Pyx_Verdict_2014.txt", "1, point five above 0"], ["2014-treasury-dec-Dr_Mark_Carney_-_FLS__4_.txt", " This fed through to a marked improvement in household credit conditions, which was reflected in the earlier tapering to the scheme, in November 2013, to remove incentives on household lending and focus the scheme on business lending"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", " The UK also faces a number of external risks, including slowing growth and financial instability in some emerging markets, and ongoing weakness in the euro area"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " Under the EDP 05 scheme, individuals leaving the armed forces before age 55 who are at least 40 years of age and have at least 18 years of service, are entitled to a lump sum and monthly payments until they reach 65, after which their preserved pension and pension lump sum are payable"], ["2014-treasury-dec-44695_Accessible.txt", "101 Share capital reductions in takeovers  The government will, by early 2015, bring forward amendments to section 641 of the Companies Act to prohibit reductions in share capital by target companies in takeovers conducted using schemes of arrangement in order to protect the stamp tax base"], ["2014-treasury-dec-Cm_8869_Scotland_Analysis.txt", "    A world class financial sector Scotland\u2019s financial sector is large, with assets totalling more than twelve times the size of an independent Scotland\u2019s economy"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " DETAILS OF THE CLAUSE 2"], ["2014-treasury-dec-Cm_8869_Scotland_Analysis.txt", " Scottish consumers and businesses continue to benefit from sharing costs across a larger, integrated market"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", " If the contract was settled in US dollars, the embedded foreign currency derivative would be closely related to the host contract and so would not be accounted for separately"], ["2014-treasury-dec-AS2014_policy_costings_final.txt", "  Costing The costing is calculated by applying rates for the new BSP to the cost base described above"], ["2014-treasury-dec-03._2013-14_DEPARTMENT_YELLOW.txt", "1  Capital Outturn  2"], ["2014-treasury-dec-Public_Spending_Statistics_July_2014_consolidated_revised.txt", "2 Cultural services  4,320  4,186  4,082  4,115  3,987  8"], ["2014-treasury-dec-Diverted_Profits_Tax.txt", " Subsection 4 provides that where a charging notice is issued to a company, a copy must also be given to the avoided PE, where Clause 2 applies, and to UKPE, where Clause 3 applies by virtue of Clause 4"], ["2014-treasury-dec-44695_Accessible.txt", "15 Personal allowance cumulative cash gains and individuals taken out of Income Tax since 2010  2011-12  2012-13  2013-14  2014-15  2015-16  0"], ["2014-treasury-dec-2902216_ScotlandAnalysis_Conclusion_acc2.txt", "5 billion for Scotland, or 4 of the 1,400 UK Dividend"], ["2014-treasury-dec-FRAB__119__08_-_Annex_I1_-_DEPARTMENT_YELLOW_2014-15.txt", "1 Losses Statement Departments should include a note on losses if the total value exceeds 300,000"], ["2014-treasury-dec-OLD_complete_v3.txt", " Subsequently, at Budget 2014, the Chancellor announced that the personal allowance will be increased to 10,500 for 2015-16"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", "  A derivative is a financial instrument that derives its value from an underlying variable"], ["2014-treasury-dec-supplementary_estimates_and_new_estimates_2013_14_120214_correction.txt", "23  165,332 1,673  79,072 85  47"], ["2014-treasury-dec-elps_annex_final.txt", "  The Loss Calculation Period for CWP business is from 1 September 1992 the Start Date and 31 December 2000 the Close Date, inclusive"], ["2014-treasury-dec-39796_Cm_8847_Accessible.txt", "  Recommendation implemented"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", " The Financial Regulations and Markets group merged with the Financial Stability group on 1 April 2013"], ["2014-treasury-dec-help_to_buy_mortgage_guarantee_quarterly_statistics_020914.txt", "    Compared to total mortgage completions in each region, the scheme is supporting a higher proportion of mortgages in the North West and the East, and a lower proportion in London and the South East"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", " An overview of financial stability interventions and other significant financial transactions follows the core tables"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " The penalties are increased to an amount not exceeding 5,000, 7,500 and 10,000 for each of the three categories of failures mentioned in that subsection"], ["2014-treasury-dec-survivor-benefits-in-occupational-pension-schemes-annex-b.txt", " The revised survivor benefits assumed to be payable are outlined in Annex 1 and the additional adjustments required to the calculation approach are outlined in Annex 3"], ["2014-treasury-dec-supplementary_estimates_and_new_estimates_2013_14_120214_correction.txt", " The following individuals are responsible for the expenditure within this Estimate Accounting Officer  Cathryn Ross  Cathryn Ross has personal responsibility for the proper presentation of the department's resource accounts and their transmission to the Comptroller  Auditor General, and is also responsible for the use of public money and stewardship of assets"], ["2014-treasury-dec-Amendments_11-14.txt", " These changes are consequential to the removal of the requirement that SAYE and CSOP schemes be approved by HMRC"], ["2014-treasury-dec-FSCS_annual_report_2014_print.txt", " Of the remaining 10 per cent, no claims should be older than 12 months, unless exceptional circumstances apply"], ["2014-treasury-dec-PU1632_Sustainability_Reporting_Guidance.txt", " in terms of carbon emissions that could be considered to be scope 3 and therefore not part of minimum reporting requirements but the scale and nature of the arrangement may make it more appropriate for early inclusion in reports and    PPP arrangements, including PFI contracts"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", "  67  Department of Health  Draft NHS Manual for Accounts 2014-15  Standards and Interpretations  applicability to the NHS EU-adopted Standards applicable in 2014-15 except where indicated StandardInterpretation and its objective  Applicability to the NHS as prescribed by the FReM  IAS 1 Presentation of Financial Statements as amended June 2011  IAS 1 prescribes the basis for presentation of general purpose financial statements to ensure comparability with the entity\u2019s financial statements of previous periods and with the financial statements of other entities"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " New paragraph 81I sets out the action HMRC may take in cases where a breach of the SIP rules is not considered serious enough for the plan not to be a Schedule 2 SIP"], ["2014-treasury-dec-AS2014_policy_costings_final.txt", " We discuss these with the relevant experts and then suggest amendments if necessary"], ["2014-treasury-dec-Notice_Russia_190121.txt", " POB Artemivsk now Bakhmut, Donetsk Oblast, Ukraine a"], ["2014-treasury-dec-PN_February_2014_II.txt", " It is also where users can see the size of any intervention operations undertaken"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " 9  1 Paragraph 3 is amended as follows"], ["2014-treasury-dec-Russia.txt", " Organisation Name OPLOT BATTALION a"], ["2014-treasury-dec-44369_Cm_8958_accessible.txt", "2 The Government accepts four of the Committee\u2019s recommendations, although disagrees with two recommendations"], ["2014-treasury-dec-Country_and_Regional_Analysis_November_2014_Combined.txt", "2 Waste water management 5"], ["2014-treasury-dec-AS2014_distributional_analysis_final.txt", " However, because of data limitations, this is not always possible and many probabilities have instead been estimated through cross-tabulations"], ["2014-treasury-dec-government_financial_reporting_manual_201314.txt", " short-term benefits such as salaries and wages post-employment Chapter 12, Page 1  Issue 2  FINANCIAL REPORTING MANUAL 2013-14  PENSIONS ACCOUNTING  benefits that result from employment other long-term benefits such as long service awards, and termination benefits"], ["2014-treasury-dec-elps_annex_final.txt", " The treatment of such cases is given in sub-section 5"], ["2014-treasury-dec-37630_Budget_2014_Web_Accessible.txt", "178 The Budget also announces that the transferable tax allowance for married couples and civil partners announced at Autumn Statement 2013 will be set at 10 of the personal allowance from 2015-16"], ["2014-treasury-dec-FRAB_121_02_simplifying_and_streamlining_annual_report_and_accounts.txt", "  The format of the Statement of Parliamentary Supply will be changed to focus on the intention of the Estimate which is to gain approval from Parliament for Supply"], ["2014-treasury-dec-PU1616_OTS_employee_benefits_final_report.txt", " We spoke to one employer who on encouragement from the unions has set up their payroll so that their employees get a deduction for FREs through the payroll"], ["2014-treasury-dec-PU1728_Banking_Act_report_April_to_Sept_2014.txt", " The Government has made available 1"], ["2014-treasury-dec-44695_Autumn_Statement__Print_ready_.txt", "199 In the autumn, the Chancellor engaged in negotiations with Greater Manchester"], ["2014-treasury-dec-10460-001_National_Loans_Fund_Account.for_web.txt", " As Accounting Officer for the National Loans Fund, I am personally responsible and accountable to Parliament for the organisation and quality of management of the National Loans Fund, including its use of public money and the stewardship of its assets, in line with those responsibilities assigned to me in Managing Public Money\u2019"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " are not declared or notified to HMRC either deliberately or through a failure to take reasonable care"], ["2014-treasury-dec-Wales_Bill_-_Explanatory_Notes_-_Report_Stage_-_Welsh_Language_Version_10_6_14_pdf.txt", "  Mae\u2019r arfer o fod yn AC ac yn aelod o D\u2019r Cyffredin a elwir yn gyffredin yn gwneud swyddi deuol double jobbing yr un pryd wedi achosi cryn feirniadaeth"], ["2014-treasury-dec-freedom_and_choice_in_pensions_web_210314.txt", " This must be the government\u2019s starting point, unless the issues and risks around other options can be shown to be manageable    continuing to allow members of defined benefit schemes to transfer to defined contribution, as now, but requiring that any funds which have been transferred are ring-fenced by the receiving pension scheme and subject to the existing tax framework for defined contribution"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", "  Manufacturing coinage HM Treasury has committed to pay the Royal Mint for the metal and manufacturing costs of supplying new UK circulating coinage to meet the demand from banks and other distributors"], ["2014-treasury-dec-FSCS_annual_report_2014_print.txt", " This resulted in a reduction in the number of nonexecutive directors on the Board from nine to eight"], ["2014-treasury-dec-banking_reform_impact_assessment_05072014.txt", "The Government accepted the ICB's recommendations, including the recommendation that ring-fenced banks should not be liable for the pensions liabilities of other group members"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", "10Impact of PSF Review and ESA10 on the OBR forecast of current budget deficit 120  Budget 2014  3763011RedBookList"], ["2014-treasury-dec-FRAB__120__07_-_Annex_C_-_FT_ARM_14-15.txt", " In respect of columns C and D, where the performance measures or targets are substantially but not fully completed by the end of the financial year, the amount shown in the table may include sums which relate to the following financial year but this must be explained in the report"], ["2014-treasury-dec-Scotland_analysis__Fiscal_policy_and_sustainability.txt", " 1  T  he UK main rate of Corporation tax is being reduced to 20 per cent from April 2015"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " Clause X introduces Schedule Y which contains provisions for charging excise duty on aqua methanol"], ["2014-treasury-dec-44369_Cm_8958_print_ready.txt", "7 million bill Norfolk taxpayers now face"], ["2014-treasury-dec-01._2013-14_FReM_amendment_record.txt", "uk  Change to website reference where guidance is available  6"], ["2014-treasury-dec-scotland_analysis_fiscal_policy_and_sustainability_print.txt", " The most pessimistic scenario in Scotland\u2019s Future predicted a deficit of 3"], ["2014-treasury-dec-main_supply_estimates_2014_2015_web.txt", "  Office of Gas and Electricity Markets will account for this Estimate"], ["2014-treasury-dec-elps_main_doc_final.txt", "  Group Policyholders 8"], ["2014-treasury-dec-44695_Autumn_Statement__Print_ready_.txt", " Employment is at a record high of 30"], ["2014-treasury-dec-45502_Cm_8988_Accessible.txt", "72  2013 Total value held in commercial accounts m  Business BIS i  Government Departments including NDPBs  Table 1  1208"], ["2014-treasury-dec-201409forecomp.txt", "2  RPI Q4, per cent  3"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " When the final liability is agreed, this payment will be set against it, and any interest payable on that final liability will be adjusted so that no interest will be charged on the amount of the accelerated payment from the date that it is paid"], ["2014-treasury-dec-ANNUAL_TAX_ON_ENVELOPED_DWELLINGS_RELIEF_DECLARATION_RETURNS.txt", " A consultation document Annual Tax on Enveloped Dwellings Reducing the Administrative Burden on Business was published in July 2014 and the Government\u2019s response to the consultation was published in December 2014"], ["2014-treasury-dec-Social_investment_tax_relief__SITR__draft_guidance.txt", " The social enterprise cannot submit a Compliance Statement until it has been trading for at least four months"], ["2014-treasury-dec-Notice_Yemen_060421.txt", " The following entry has been amended and is still subject to an asset freeze  Sultan Saleh Aida Aida ZABIN Group ID 14064 What you must do 5"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", "    Fixedfloating cross currency swaps are split into their separate risk components and separately designated into cash flow hedges"], ["2014-treasury-dec-PESA_2014_-_print.txt", "18 TME is a consolidated measure of public expenditure and so most transfers between different sectors are excluded"], ["2014-treasury-dec-44695_Accessible.txt", "202 Under the last government the gap between the economic performance of the north and south widened"], ["2014-treasury-dec-glasgow_commonwealth_games.txt", "  Equalities impacts Impact on business including civil society organisations Operational impact m HMRC or other Other impacts  There is no impact on groups with protected characteristics"], ["2014-treasury-dec-Tackling_marketed_tax_avoidance.txt", " HMRC may subsequently apply to change the postponed amount if there is a change in circumstances  section 554"], ["2014-treasury-dec-PESA_2014_-_print.txt", " This treated the classification of banks to the public sector Northern Rock, Bradford  Bingley, Dunfermline, Lloyds Banking Group and Royal Bank of Scotland as temporary, reflecting the Government\u2019s intention to return these banks to the private sector"], ["2014-treasury-dec-FRAB__119__09_-_Draft_Code_of_Practice_on_Local_Authority_Accounting_2014-15_with_Annexes.txt", "1  Authorities shall account for termination benefits in accordance with IAS 19 Employee Benefits, except where adaptations to fit the public sector are detailed in the Code"], ["2014-treasury-dec-OLD_complete_v3.txt", " The allowance will remove an amount equal to 62"], ["2014-treasury-dec-Govt_NC13_and_NS_5_pension_flexibility_further_amendments.txt", " The current commutation limit is 18,000"], ["2014-treasury-dec-FRAB__119__Minutes.txt", " For him the main rationale appeared to be the cost of capital charge and he suggested that if this had never been applied it was likely that assets would have been held at historic cost"], ["2014-treasury-dec-45502_Cm_8988_Accessible.txt", "2    Updating the register of commercial accounts held by Departments and their public bodies, and working with Departments to authorise new commercial accounts when it is not possible to place funds with the GBS    Monitored quarterly information on commercial balances and continued to push for limits on all commercial accounts    Updated the Banking and Cash Management guidance provided in Managing Public Money Annex 5"], ["2014-treasury-dec-Final_IA_-_ring-fencing_and_depositor_preference.txt", "1bn in 2011-12 terms Illustrative Present Value GDP benefit 135bn"], ["2014-treasury-dec-131010_Letter_and_annexes_from_HMT_to_Govt_Actuary_2.txt", " This is likely to lead to a higher cost cap than if we took the alternative approach"], ["2014-treasury-dec-Payment_systems_regulator_IA.txt", "5 Annual Accommodation Costs Office rental Office services  Cost 270,000 360,000  Total  630,000  RESTRICTED 14  RESTRICTED RESTRICTED RESTRICTED RESTRICTED  IT costs It is not envisaged that the regulator will need to develop bespoke software systems, at least not initially"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", " These mainly comprise revaluations to the National Trunk Road Network for the Department for Transport 2"], ["2014-treasury-dec-Landfill_tax_-_compliance.txt", "Section 63A1 to 4 provides for the power to make an Order requiring that fines are only to be treated as qualifying fines if they are subjected to a specified test, and includes a power to specify the frequency with which such tests are to be carried out as well as what documents are to be produced, and what conditions landfill operators are to adhere to, in connection with carrying out the specified test"], ["2014-treasury-dec-44369_Cm_8958_accessible.txt", "7  The Government agrees with the Committee\u2019s recommendation"], ["2014-treasury-dec-PU1660_IFRS_accounting_guidance.txt", "9 Proportional consolidation of joint ventures is no longer permitted, so entities must make arrangements to retrospectively change the accounting approach to equity-based, in accordance with IFRS transition guidance"], ["2014-treasury-dec-PU1719_HMT_Science_.txt", "  Helping students to make the best choices 2"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", "12 The government\u2019s consolidation plans over this Parliament are estimated to result in debt interest savings of around 10 billion per year by 2015-16"], ["2014-treasury-dec-44695_Autumn_Statement__Print_ready_.txt", "226 The government continues to take action to ensure that the welfare system is affordable, fair, and supports those who need it most"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", "  123  Department of Health  Draft NHS Manual for Accounts 2014-15  Note 24 - Other financial assets 4"], ["2014-treasury-dec-45502_Cm_8988_Print.txt", "3 Evidence on some of the impacts of the EMR programme and the FID Enabling for Renewables process will only become available over time as generation projects reach commissioning, and therefore the evaluation will be staged to make use of the available evidence"], ["2014-treasury-dec-OOTLAR_19_March_2014__1_.txt", " In addition, Core Capital Deferred Shares issued by building societies will become eligible to be held in a NISA, Junior ISA or CTF"], ["2014-treasury-dec-Govt_amdts_42_and_43_BPRA_clause_61__Govt_NC3_and_NS_2_GBER.txt", " New Clause 3 and New Schedule 2 amend two enhanced capital allowances to take account of changes made to State aid rules following the introduction of a replacement Regulation to Commission Regulation no"], ["2014-treasury-dec-supplementary_estimates_and_new_estimates_2013_14_120214_correction.txt", "  Office of Gas and Electricity Markets will account for this Estimate"], ["2014-treasury-dec-IFRS_15_Application_Guidance.txt", "3  Entities are reminded that these disclosures only apply to revenue arising from contracts with customers"], ["2014-treasury-dec-main_supply_estimates_2014_2015_web.txt", " Northamptonshire PT have received notification of two potential claims, one for which a legal costs provision has been established"], ["2014-treasury-dec-main_supply_estimates_2014_2015_print.txt", "   Allocated in Vote on Account  Voted Total  Balance to complete or surrender  Departmental Expenditure Limit Resource Capital  4,336,629,000 9,236,592,000  2,195,559,000 3,898,807,000  2,141,070,000 5,337,785,000  Annually Managed Expenditure Resource Capital  1,560,538,000 6,510,001,000  699,500,000 -  861,038,000 6,510,001,000  -  -  -  19,559,722,000  5,654,755,000  13,904,967,000  Non-Budget Expenditure Net cash requirement  125  Department for Transport  Main Estimates, 2014-15  Part II Subhead detail '000 2014-15  2013-14  Plans  Provisions  Resources  Capital  Administration  Resources  Capital  Programme  Gross  Income  Net  Gross  Income  Net  Gross  Income  Net  Net  Net  1  2  3  4  5  6  7  8  9  10  11  Spending in Departmental Expenditure Limits DEL Voted expenditure 290,828  -8,504  282,324  6,689,908  -2,635,603  4,054,305  -  563  -103,515  -102,952  9,350,365  -113,773  9,236,592  -  -1,969  -1,969  4,929,662  8,535,895  -98,802  -4,533  296,041  1,673,875  1,940,858  1,424,790  -226,504  3,442,214  220,845  23,365  237,515  162,566  144,756  236,316  315,918  20,000  1,988,488  301,000  -  1,122,776  28,829  13,733  160,411  24,088  179,828  -23,200  61,201  5,799  242,550  3,106  -573,351  -  11,078  110,000  1  -  Of which A Tolled Crossings  -  -  -  B Local Authority Transport -  -  -  -  303,724  -  303,724  -2,183  59,684  1,897,028  -73,394  1,823,634  C Highways Agency 61,867  1,984,075  -  1,984,075  1,962,632  -29,427  1,933,205  -  D Network Rail  -  -  -  -  -  -  -336,966  -336,966  10,734  223,178  -  223,178  E Funding of ALBs net 10,734  -  3,737,411  -  3,737,411  44,653  -  44,653  -  F Other railways  -  -  -  -  -  630,955  -281,918  349,037  -  -  146,772  -122  146,650  G Sustainable Travel -  -  48,025  260,160  -70,360  189,800  -  -  -  -  267,771  -  267,771  -  -  1,744,465  -  1,744,465  I GLA transport grants -  48,025  -  H Bus Subsidies  Concessionary Fares -  -  2,791  -  2,791  15,000  -  15,000  -  J Crossrail  -  -  -  -  -  -  -  130,355  -88,914  41,441  K Aviation, Maritime, Security and Safety -  -  -  -138  7,875  173,749  -12,300  161,449  -  520,388  -386,264  134,124  N Science, research and support functions -6,183  -  74,228  -262  204,031  31,376  -  31,376  -  -  529,381  -1,351,948  -822,567  11,476  -570  10,906  17,290  -11,447  5,843  -  7,783  1,876  -  1,876  -  -  -  -  -  -  -  15,975  -  15,975  -  -  -  -  Departmental Unallocated Provision -  24,993  -  Q High Speed Two -  -  7,783  73,966  P Support for Passenger Rail Services -  24,993  -  O Central Administration 210,214  1,082,200  -  -  -  -  M Motoring Agencies -  1,082,200  -  L Maritime and Coastguard Agency 8,013  -  -  150,000  -  150,000  -  -  -  -  126  -  Department for Transport  Main Estimates, 2014-15  Part II Subhead detail continued  '000  2014-15 Plans  2013-14 Provisions  Resources  Capital  Administration Gross  Income  1  Resources  Capital  Programme Net  2  Gross  3  Income  4  5  Net  Gross  Income  Net  Net  Net  6  7  8  9  10  11  Non-voted expenditure 5,576  -  5,576  6,841  -  6,841  -  -  6,000  -  6,000  8,939  -  8,939  -  -  -  17,596  9,074  -  -  Of which R Motoring Agencies -  -  S Funding of ALBs net 5,576  -  -  -  5,576  841  -  841  8,939  -  8,939  17,596  9,074  287,900  6,696,749  -2,635,603  4,061,146  9,359,304  -113,773  9,245,531  4,947,258  8,544,969  6,510,001  -  6,510,001  1,515,301  50,001  1  -  1  971,672  1  6,500,000  -  6,500,000  -  -  -  -  -  -  -  -  -  -  309,597  -  -  -  -  -8  -  -  -  -  50  -  -  -  -  4,400  -  -  -  -  -28,500  -  -  -  -  258,090  -  -  Total Spending in DEL 296,404  -8,504  Spending in Annually Managed Expenditure AME Voted expenditure -  -  -  1,769,241  -208,703  1,560,538  -  -  924,638  -  924,638  Of which T Highways Agency -  -  U Network Rail -  -  -  -  -  -  -  1  -  1  V Funding of ALBs net -  -  -  W Other Railways -  -  -  507,445  -208,703  298,742  -  -  -10  -  -10  X GLA transport grants -  -  Y Aviation, Maritime, Security and Safety -  -  -  220,000  -  220,000  Z Maritime and Coastguard Agency -  -  -  -  2,700  -  2,700  -  -  -7,900  -  -7,900  AA Motoring Agencies -  -  AB Central Administration -  -  -  -  122,367  -  122,367  -  -  -  -  -  10,000  -  10,000  -  50,000  -  -  -722  -  -722  -  -  -  1,168  -  -  -722  -  -722  -  -  -  1,168  -  -  1,768,519  -208,703  1,559,816  6,510,001  -  6,510,001  1,516,469  50,001  AC High Speed Two -  -  Non-voted expenditure -  Of which AD Funding of ALBs net -  -  -  -  Total Spending in AME -  -  127  Department for Transport  Main Estimates, 2014-15  Part II Subhead detail continued  '000  2014-15 Plans  2013-14 Provisions  Resources  Capital  Administration  Resources  Capital  Programme  Gross  Income  Net  Gross  Income  Net  Gross  Income  Net  Net  Net  1  2  3  4  5  6  7  8  9  10  11  Total for Estimate 296,404  -8,504  287,900  8,465,268  -2,844,306  5,620,962  15,869,305  -113,773  15,755,532  6,463,727  8,594,970  Voted Expenditure 290,828 -8,504  282,324  8,459,149  -2,844,306  5,614,843  15,860,366  -113,773  15,746,593  6,444,963  8,585,896  Non Voted Expenditure 5,576 -  5,576  6,119  -68,530  6,119  8,939  -  8,939  18,764  9,074  Of which  128  Department for Transport  Main Estimates, 2014-15  Part II Resource to cash reconciliation '000 2014-15 Plans Net Resource Requirement  2013-14 Provisions  2012-13 Outturn  5,908,862  6,463,727  5,873,214  Net Capital Requirement  15,755,532  8,594,970  7,766,731  Accruals to cash adjustments  -2,084,038  -2,220,406  -1,243,947  -1,847,678  -2,261,612  -1,276,908  -455,449  -323,366  -36,561  Departmental Unallocated Provision  -  -1  -  Supported capital expenditure revenue  -  -  -  Prior Period Adjustments  -  -  -  3,543  49,387  -34,671  -278,566  -251,260  -193,631  277,093  268,005  178,189  -  -  -  Of which Adjustments to remove non-cash items Depreciation New provisions and adjustments to previous provisions  Other non-cash items  Adjustment for NDPBs Remove voted resource and capital Add cash grant-in-aid  Adjustments to reflect movements in working balances Increase   Decrease - in stock Increase   Decrease - in debtors Increase -  Decrease  in creditors Use of provisions  Removal of non-voted budget items  -  -  73,834  185,485  -  143,185  112,956  119,635  -20,634  -27,838  -  Of which Consolidated Fund Standing Services Other adjustments  Net Cash Requirement  129  -  -  -  -20,634  -27,838  -  19,559,722  12,810,453  12,395,998  Department for Transport  Main Estimates, 2014-15  Part III Note A - Statement of Comprehensive Net Expenditure  Reconciliation Table '000 2014-15 Plans Gross Administration Costs  2013-14 Provisions  2012-13 Outturn  294,589  277,541  256,106  -8,504  -19,132  -17,903  286,085  258,409  238,203  Gross Programme Costs  15,707,945  15,955,217  15,486,456  Less Programme DEL Income  -2,720,030  -2,469,046  -2,851,105  Programme AME Income  -208,703  -218,966  -210,375  Non-budget income  -114,181  -100,702  -100,247  Net Programme Costs  12,665,031  13,166,503  12,324,729  Total Net Operating Costs  12,951,116  13,424,912  12,562,932  Resource DEL  4,307,589  4,904,579  5,253,569  Capital DEL  7,156,435  7,061,888  6,789,965  Resource AME  1,601,273  1,559,147  619,645  -  -  -  -114,181  -100,702  -100,247  -  1  -  -  -  -  -7,156,435  -7,061,888  -6,789,965  -  -  -  114,181  100,702  100,247  -  -  -  5,908,862  6,463,727  5,873,214  Resource DEL  4,349,046  4,947,258  5,282,909  Resource AME  1,559,816  1,516,469  590,305  Grants to devolved administrations  -  -  -  Prior period adjustments  -  -  -  -  -  -  -  -  -  5,908,862  6,463,727  5,873,214  Less Administration DEL Income Net Administration Costs  Of which  Capital AME Non-budget  Adjustments to include Departmental Unallocated Provision resource Consolidated Fund Extra Receipts in the budget but not in the SoCNE Adjustments to remove Capital in the SoCNE Grants to devolved administrations Non-Budget Consolidated Fund Extra Receipts in the SoCNE Other adjustments Total Resource Budget Of which  Adjustments to include  Adjustments to remove Consolidated Fund Extra Receipts in the resource budget Other adjustments Total Resource Estimate 130  Department for Transport  Main Estimates, 2014-15  Part III Note B - Analysis of Departmental Income 2014-15 Plans  Voted Resource DEL  '000 2013-14 Provision  2012-13 Outturn  -2,644,107  -2,427,878  -2,830,837  -2,321  -15,280  -17,213  -2,183  -2,187  -2,166  -138  -2,898  -  -  -  -3,071  Of which Administration Sales of Goods and Services Of which C Highways Agency L Maritime and Coastguard Agency M Motoring Agencies O Central Administration Other Income  -  -10,195  -11,976  -6,183  -3,852  -690  -6,183  -3,852  -690  -8,504  -19,132  -17,903  -50,000  -43,855  -43,350  Of which O Central Administration Total Administration Programme EU Grants Received Of which K Aviation, Maritime, Security and Safety Sales of Goods and Services  -50,000  -43,855  -43,350  -1,133,684  -1,031,717  -1,088,480  -96,000  -91,866  -79,104  -  -  -36  -55,394  -39,185  -45,650  -336,966  -226,504  -218,382  Of which A Tolled Crossings B Local Authority Transport C Highways Agency D Network Rail E Funding of ALBs net  -  -  -70,863  -265,600  -266,706  -260,503  G Sustainable Travel  -  -400  -  H Bus Subsidies  Concessionary Fares  -  -  -155  F Other railways  K Aviation, Maritime, Security and Safety L Maritime and Coastguard Agency M Motoring Agencies N Science, research and support functions O Central Administration  -13  -1,147  -449  -12,300  -12,300  -11,966  -367,149  -392,628  -400,460  -262  -279  -912  -  -702  -  -67,470  -63,042  -53,629  A Tolled Crossings  -7,515  -7,602  -7,059  C Highways Agency  Interest and Dividends Of which  -18,000  -21,000  -20,692  F Other railways  -695  -12  -193  G Sustainable Travel  -122  -138  -154  -37,653  -30,304  -19,547  -3,485  -3,986  -5,478  -  -  -506  K Aviation, Maritime, Security and Safety M Motoring Agencies N Science, research and support functions  131  Department for Transport  Main Estimates, 2014-15  Part III Note B - Analysis of Departmental Income continued 2014-15 Plans Other Income  2013-14 Provision  -1,384,449  '000 2012-13 Outturn  -1,270,132  -1,407,483  Of which E Funding of ALBs net F Other railways G Sustainable Travel K Aviation, Maritime, Security and Safety M Motoring Agencies O Central Administration P Support for Passenger Rail Services Taxation  -  -  -396  -15,623  -37,506  705  -  -2  -2  -1,248  -1,248  -1,349  -15,630  -  -  -  -1,872  -1,397  -1,351,948  -1,229,504  -1,405,044  -  -  -219,992  Of which E Funding of ALBs net Total Programme  Voted Resource AME  -  -  -219,992  -2,635,603  -2,408,746  -2,812,934  -208,703  -218,966  -210,375  -208,703  -218,966  -210,375  -208,703  -218,966  -210,375  -208,703  -218,966  -210,375  -2,852,810  -2,646,844  -3,041,212  -113,773  -120,298  -89,844  -15,570  -13,475  -11,879  -15,000  -13,000  -11,879  -570  -475  -  -70,000  -49,900  -37,590  Of which Programme Interest and Dividends Of which F Other railways Total Programme  Total Voted Resource Income Voted Capital DEL Of which Programme Sales of Assets Of which C Highways Agency L Maritime and Coastguard Agency EU Grants Received Of which C Highways Agency  -  -  -23,971  G Sustainable Travel  -70,000  -49,900  -13,619  -14,427  -10,400  -186  -14,427  -10,400  -  -  -  -186  Other Grants Of which C Highways Agency N Science, research and support functions  132  Department for Transport  Main Estimates, 2014-15  Part III Note B - Analysis of Departmental Income continued 2014-15 Plans  Repayments  2013-14 Provision  '000 2012-13 Outturn  -13,776  -46,523  -40,189  -1,969  -4,533  -2,013  -  -  -13,246  -360  -360  -360  Of which A Tolled Crossings F Other railways G Sustainable Travel M Motoring Agencies Total Programme  Total Voted Capital Income  133  -11,447  -41,630  -24,570  -113,773  -120,298  -89,844  -113,773  -120,298  -89,844  Department for Transport  Main Estimates, 2014-15  Part III Note C - Analysis of Consolidated Fund Extra Receipts In addition to income retained by the Department the following income is payable to the Consolidated Fund '000 2014-15  2013-14  Plans  Receipts  Income  2012-13  Provisions  Outturn  Receipts  Income  Receipts  Income  Income in budgets surrendered to the Consolidated Fund resource  -  -  -  -  -  -  Income in budgets surrendered to the Consolidated Fund capital  -  -  -  -  -  -83,000  Non-budget amounts collectable on behalf of the Consolidated Fund in the SoCNE  -114,181  -114,181  -100,702  -100,702  -183,247  -  Non-budget amounts collectable on behalf of the Consolidated Fund outside the SoCNE  -  -  -12,000  -12,000  -  -  -114,181  -114,181  -112,702  -112,702  -183,247  -83,000  Total  Detailed description of CFER sources '000 2014-15  2013-14  Plans  Income  Non-Budget Driver and Vehicle Licensing Agency - Cherished Transfers  Sale of Marks Highways Agency - Gain Share  -114,181  Total  -114,181  Receipts  -114,181  -114,181  134  Provisions  Income  Receipts  2012-13  Outturn  Income  Receipts  -100,702  -100,702  -100,247  -100,247  -12,000  -12,000  -83,000  -83,000  -112,702  -112,702  -183,247  -183,247  Department for Transport  Main Estimates, 2014-15  Part III Note D - Explanation of Accounting Officer responsibilities The Accounting Officer prepares resource accounts for each financial year"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", " As these are separate schemes, a surplus on one scheme cannot be used to offset a deficit on the other"], ["2014-treasury-dec-solvency_2_consultation_annex_b.txt", " 2 The PRA must approve an application made under paragraph 1 if the proposed application of the volatility adjustment would satisfy all the conditions specified in paragraph 4"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " That consultation contained a number of proposals to strengthen the disclosure regime, including improving the information available to HMRC"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " At the same time, increasing the taxable benefit ensures the tax system continues to support the sustainability of the public finances"], ["2014-treasury-dec-CAPITAL_GAINS_TAX_NON_RESIDENTS_AND_UK_RESIDENTIAL_PROPERTY.txt", "  Consultation draft Schedule 1  Schedule Title Here Part 1  Amendments of the Taxation of Chargeable Gains Act 1992  7  25  The gain or loss accruing on the disposal which is not a relevant gain or loss is computed as follows"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", "23 Abandoning the government\u2019s long-term economic plan and the path of fiscal credibility would represent the most significant risk to the recovery"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", "  The package of four measures consisted of the following  Abolishing the threshold for the taxation of BiKs for employees who earn at a rate of less than 8,500 a year lower paid\u2019 employments, with action to mitigate the effects on vulnerable groups disadvantaged by the reforms  Introducing a statutory exemption for trivial BiKs  Introducing a system of collecting income tax in real time through payrolling\u2019 of BiKs and  Replacing the expenses dispensation regime with an exemption for paid and reimbursed expenses"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", " The introduction of the 2,000 Employment Allowance in April 2014 will also support businesses to grow and create jobs"], ["2014-treasury-dec-FSCS_annual_report_2014_web.txt", " b Compensation costs These costs, which include interest paid to claimants, comprise deemed compensation, payments made to claimants and amounts for offers which have been made, are due and accepted and, for reinstatement cases, fully valued, but which have not been paid at the reporting date"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " 9 For the purposes of this Part of this Schedule, an account is an affected account if, as a result of the hold notice, an amount standing to the credit of that account is the held amount in relation to that account see paragraph 53 or 4"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", "  3  A condition may relate to any matter the Treasury think fit"], ["2014-treasury-dec-44695_Autumn_Statement__Print_ready_.txt", "4  General government consumption  0"], ["2014-treasury-dec-elps_annex_final.txt", "5 reduction to the bonus rates shown up to and including the 2011 declaration for policies commencing before the ruling 20 July 2000"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " The tax rules in this area are designed to ensure that the employment income paid in the form of ERS or options is subject to income tax as appropriate"], ["2014-treasury-dec-main_supply_estimates_2014_2015_print.txt", "  209  Export Credits Guarantee Department  Main Estimates, 2014-15  210  Competition and Markets Authority  Main Estimates, 2014-15  Competition and Markets Authority Introduction 1"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " 6 The provisions referred to in sub-paragraph 3b are a section 558C and 8D of TMA 1970 accelerated payment notice no postponement of recovery of income tax etc b section 2424 of IHTA 1984 provision preventing legal proceedings for recovery of tax does not apply if accelerated payment notice given c paragraphs 3910 and 11 and 404 of Schedule 10 to FA 2003 accelerated payment notice no postponement of stamp duty land tax, etc  473  Consultation draft Part 1  Scheme for enforcement by deduction from accounts  d  3  paragraphs 488B and 8C and 494 of Schedule 33 to FA 2013 accelerated payment notice no postponement of ATED etc"], ["2014-treasury-dec-promoters_of_tax_avoidance_schemes_amendment_of_return_to_take_account_of_relevant_judicial_rulings_and_dotas.txt", " HMRC may issue such a notification when those tax arrangements have been shown in a relevant judicial ruling not to give the asserted tax advantage if applied to those tax arrangements"], ["2014-treasury-dec-central_african_republic.txt", "002 Further Identifiying InformationEmerged in northern Uganda in the 1980s"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", "  4 In subsection 4a, after listed insert or what fines are to be qualifying fines"], ["2014-treasury-dec-banking_reform_impact_assessment_05072014.txt", " The Government estimates that the total amount of additional capital relative to the baseline required by UK banks is approximately 14"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " Subparagraph 24 inserts new subsections 5A, 5B and 5C into section 153"], ["2014-treasury-dec-FRAB__119__08_-_Annex_H_-_2014-15_FReM.txt", " Where the entity does not produce the statements in the preceding paragraph, it shall set out in a note to the Statement of Financial Position details of the amounts collected and surrendered or otherwise expended but shall not include them in its statement of income and expenditure and of the amounts receivable and payable at the end of the reporting period"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", "5  Provisions  Provisions are carried in respect of certain known or forecast future expenditure, as described in Note 22"], ["2014-treasury-dec-Public_Spending_Statistics_July_2014_consolidated_revised.txt", "1 shows long run trends in Total Managed Expenditure TME and its Public Sector Current Expenditure PSCE and Public Sector Net Investment PSNI components back to 1972-73"], ["2014-treasury-dec-FSCS_annual_report_2014_web.txt", " Complaints rate The number of complaints received in 201314 fell to 868 from 1,008 in 201213"], ["2014-treasury-dec-supplementary_estimates_and_new_estimates_2013_14_120214_correction.txt", "  191,960  Total change in Net Cash Requirement  191,960  719  Reductions  Total  -  191,960  Royal Mail Statutory Pension Scheme  Supplementary Estimates, 2013-14  Part I  Voted  Non-Voted  Total  Departmental Expenditure Limit Resource Capital  -  -  -  Annually Managed Expenditure Resource Capital  -  -  -  Total Net Budget Resource Capital  -  -  -  Non-Budget Expenditure  -  Net cash requirement  191,960,000  Supplementary amounts required in the year ending 31 March 2014 for expenditure by Royal Mail Statutory Pension Scheme on  The Cabinet Office will account for this Estimate"], ["2014-treasury-dec-AS2014_policy_costings_final.txt", "18  We have not adjusted our economy forecast in light of the further changes to the rules governing people\u2019s access to their pension assets announced in the Autumn Statement, or our updated assessment of the effect of the changes announced in Budget 2014"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_web.txt", " We have detailed the expected timing of cash flows in the note above"], ["2014-treasury-dec-36048_Cm_8774.txt", "31  Environment DEFRA  33"], ["2014-treasury-dec-Charges_and_rates_and_limits_and_allowances_for_2015-16.txt", "  Consultation draft  1  1  Charge and rates for 2015-16 1  Income tax is charged for the year 2015-16"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_web.txt", " The Money Advice Service is only liable to pay corporation tax on investment income and not on levy income received, therefore no deferred tax effect arises"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", " Group Travel and CO2 emissions 2010-11  2011-12  2012-13  2013-14  12,144  13,988  13,561  21,119  Domestic Rail km  707,960  508,765  555,577  536,316  Domestic Flights km  159,796  122,547  218,706  204,640  Standard Taxis km  45,859  34,357  12,535  5,147  -  -  4,329  9,773  264  237  345  314  78  59  78  67  Fleet km 1  2  Hybrid Taxis km No"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", " gains on PPE revaluation and actuarial gainslosses"], ["2014-treasury-dec-PU1738_print_CMYK.txt", "6 Figures for previous years\u2019 EU Budgets are provided for comparison in annex C tables C"], ["2014-treasury-dec-Modernising_the_taxation_of_corporate_debt_and_derivative_contracts.txt", " 2 The relevant accounting periods are a the first accounting period of the company beginning on or after 1 January 2016, and b each subsequent accounting period all or part of which falls within the transitional years"], ["2014-treasury-dec-44695_Autumn_Statement__Print_ready_.txt", "9 billion Grand Challenges fund to enable the UK to invest in major research facilities   rebalancing the economy and ensuring strong regional growth by building a northern  powerhouse with major investment in the roads of northern England, new rail franchises, and the Sir Henry Royce Institute for advanced materials research and innovation and by taking forward city deals and local growth deals, with support from the Regional Growth Fund   making progress towards full employment, including by abolishing employer National  Insurance contributionsNICs on earnings up to the upper earnings limit for apprentices aged under 25   creating a more highly-skilled labour market, including through a new offer of income contingent loans for those wishing to undertake postgraduate study  building on the government\u2019s lifting of the cap on undergraduate student numbers  1"], ["2014-treasury-dec-201409forecomp.txt", " The data remain the copyright of those organisations providing it - permission to reproduce it must be sought from both HM Treasury and the providers of the original data"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " Paragraph 12 removes the reference to relevant journey\u2019 in section 14ai of CEMA and replaces it with a journey made by the ship or aircraft\u2019"], ["2014-treasury-dec-OOTLAR_19_March_2014__1_.txt", "  Current law Sections 35, 36 and 37 of the Income Tax Act 2007 ITA provide a personal allowance for people according to their date of birth and their income"], ["2014-treasury-dec-44695_Autumn_Statement__Print_ready_.txt", "60 Venture capital schemes online processes  The government will introduce a new digital process for investors and companies qualifying for the tax-advantaged venture capital schemes EIS, SEIS and SITR in 2016, making it easier to use the schemes"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " d Planning applications, which cover the costs of obtaining essential planning permissions to alter, for example, a listed building, including legal fees"], ["2014-treasury-dec-government_financial_reporting_manual_201314.txt", "  Depreciation and Impairment 6"], ["2014-treasury-dec-Partnerships_Mixed_membership_partnerships__Alternative_investment_fund_managers__Transfer_of_assets___income_Streams_through_partnerships.txt", " John has 90 and Jane has 10"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " Paragraph 170 amends the requirements relating to shares that may be subject to CSOP options, to reflect changes made in paragraph 175 of this Schedule concerning the  RESOLUTION 34  FINANCE BILL 2014 CLAUSE 48 SCHEDULE 6  exercise of options on certain company events, where shares in the company to which an option relates cease to meet the conditions of Schedule 4"], ["2014-treasury-dec-44695_Accessible.txt", "116 Fuel duty for aqua methanol  From 1 April 2015, the government will apply a reduced rate of fuel duty to aqua methanol"], ["2014-treasury-dec-FRAB__120__07_-_Annex_C_-_FT_ARM_14-15.txt", "  6 Comply or explain  Board  E"], ["2014-treasury-dec-EU_finances_2014_final.txt", "  European Parliament decision on Discharge 4"], ["2014-treasury-dec-AS2014_policy_costings_final.txt", " A business tax adjustment is made to the costs to account for the fact that business rates are deductible for corporation tax for companies and income tax self assessment for the selfemployed"], ["2014-treasury-dec-main_supply_estimates_2014_2015_web.txt", " Helping to build a competitive economy by creating opportunities for everyone to develop their learning and skills through further, higher and other education provision and initiatives for young people and adults providing research and related initiatives at institutions delivering higher education training, skills, enterprise, assessment and advice and guidance provision for young people 13 and over, adults and employers and related initiatives"], ["2014-treasury-dec-Payment_systems_regulator_IA.txt", " For instance it became clear that the problems we have seen in the market around innovation and responsiveness to consumer needs are merely symptoms of a more deeply-rooted, underlying problem  the market structure itself creates the potential for the incumbents to take actions that inhibit competition from new payment service providers, so a body with strong powers would be needed to tackle this and the process within the current governance model for taking decisions on developing payment systems does not give providers the incentive to compete"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_print.txt", " It is important for us to show that customers are taking on board the advice and guidance we provide to improve their situation"], ["2014-treasury-dec-OOTLAR_19_March_2014__1_.txt", "  A45  There may also be some impact if businesses receive grant funding that is a State aid towards the costs of BPRA projects"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", "  Scope of financial audit The purpose of an audit is to enhance the degree of confidence of intended users in the financial statements"], ["2014-treasury-dec-elps_annex_final.txt", " at the end of each month"], ["2014-treasury-dec-Govt_NC5_and_NS4_Tax_relief_for_theatrical_production_.txt", " In accordance with subsection 1a payments in advance of work to be done are ignored until the work has been carried out deferred payments are recognised to the extent that the goods or services in question are represented in the state of completion of the work in progress but this is subject to subsection 1b"], ["2014-treasury-dec-Greater_Manchester_Agreement_i.txt", " To support this, the Government will devolve current government funding for the bus system including the Bus Service Operator Grant and funding provided for the statutory concessionary travel scheme while funding for the statutory concessionary travel scheme will be devolved, Greater Manchester will continue to have to provide and fund free travel to those entitled to it through the statutory scheme"], ["2014-treasury-dec-STRENGTHENING_PENALTIES_FOR_OFFSHORE_NON_COMPLIANCE.txt", "  Monitoring and evaluation This measure will be monitored through information collected in compliance work to ensure the legislation operates as intended"], ["2014-treasury-dec-FRAB__119__08_-_Annex_I1_-_DEPARTMENT_YELLOW_2014-15.txt", " 201X-1Y Core Department  Core Department  Agencies  Departmental Group  201W-1X Core Department  Core Department  Agencies  Departmental Group  Total number of special payments Total value of special payments 000  Details of special payments over 300,000 List cases  Comparatives need be given for category totals"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " This clause and Schedule tax certain overseas earnings and employment income of non-domiciled individuals on the arising\u2019 basis"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " This measure makes the tax system fairer, by strengthening civil sanctions for the small minority who evade tax by hiding taxable income, gains and assets offshore, and contributes  511  FINANCE BILL 2015  to building the deterrent effect"], ["2014-treasury-dec-FRAB__119__08_-_Annex_I1_-_DEPARTMENT_YELLOW_2014-15.txt", " Departments should disclose the date when the financial statements were authorised for issue and who gave the authorisation"], ["2014-treasury-dec-main_supply_estimates_2014_2015_print.txt", " Steven Cowley Michael Davis Prof"], ["2014-treasury-dec-Construction_Industry_Scheme.txt", " Part 2 of Schedule 11 of Finance Act 2004 details the conditions that need to be met by firms"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", " A significant amount of this will be brownfield land"], ["2014-treasury-dec-AS2014_policy_costings_final.txt", " For the 2015-16 tax year, if an individual dies over the age of 75 and their remaining pension is paid out as a lump sum death benefit, a charge of 45 will apply"], ["2014-treasury-dec-oil_and_gas_fiscal_review_call_for_evidence.txt", " In order to encourage future investment and provide certainty around the amount of relief available from decommissioning costs in FA 2013 the government introduced DRDs to provide industry with certainty and to encourage future investment"], ["2014-treasury-dec-Wales_Bill_Command_Paper_-_Welsh.txt", " Bydd grant bloc Llywodraeth Cymru\u2019n cael ei leihau i adlewyrchu\u2019r pwerau newydd hyn i godi refeniw, yn defnyddio\u2019r dull tynnu wedi\u2019i fynegeio sy\u2019n cael ei argymell gan Gomisiwn Silk"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", "  Paragraph 4 applies new sections 86A and 86B of CTA 2009 to property businesses"], ["2014-treasury-dec-Landfill_tax_-_compliance.txt", " Section 63A5 and 6 enables these conditions to be set out in notice issued by HMRC"], ["2014-treasury-dec-AS2014_distributional_analysis_final.txt", "B Overall level of welfare and public service spending receipt, after tax, of households in 2015-16 as a percentage of 2010-11 net income including households\u2019 benefits in kind from public services, before and after consolidation  Source HM Treasury modelling  Distributional impact on households of tax, welfare and public service spending changes Decile analysis of modelled tax and welfare changes 2"], ["2014-treasury-dec-Russia.txt", "Currently Speaker of the State Duma of the Russian Federation since 5 October 2016"], ["2014-treasury-dec-Construction_Industry_Scheme.txt", " c Regulation 565 has been amended by regulation 4 of S"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", "1  Summary of the OBR\u2019s central economic forecast  1"], ["2014-treasury-dec-AS2014_data_sources_final.txt", "html ONS Statistical Bulletin United Kingdom Economic Accounts, Q1 2014 before Blue Book 2014 httpwww"], ["2014-treasury-dec-Notes_on_Resolutions_19_March_2014.txt", " PAYE obligations of UK intermediary in cases involving non-UK employer Provides for changes to section 689 of the Income Tax Earnings and Pensions Act 2003, to come into force on 6 April 2014"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " Subsection 8 inserts subsections 12 and 13 into section 689A"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", "  5  In section 397 tax credits for qualifying distributions of UK resident companies UK residents and eligible non-UK residents, after subsection 5 insert 5A  6  In section 399 qualifying distributions received by persons not entitled to tax credits, after subsection 5 insert 5A  7  This section needs to be read with section 396A2 which treats certain receipts as qualifying distributions for the purposes of this section"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", " Increases in productivity should therefore feed through into higher earnings growth the Bank of England\u2019s February Inflation Report\u2019 reiterated this link"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", "  Our partners  introducing the Treasury Group 1"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", "9  The increase in liabilities in the fixed rate\u2019 category has been driven primarily by increased gilt issuance during the reporting period"], ["2014-treasury-dec-05._2013-14_NDPB_GREEN.txt", " Accounting Officer date  4 The notes on pages aa to zz form part of these accounts  2013-14  NDPB GREEN ILLUSTRATIVE ACCOUNTS  Statement of Cash Flows for the year ended 31 March 201Y Note  201Y 000  201X 000  Cash flows from operating activities Net operating cost Adjustments for non-cash transactions  4, 5  Increasedecrease in trade and other receivables less movements in receivables relating to items not passing through the Statement of Comprehensive Net Expenditure Increasedecrease in inventories Increasedecrease in trade and other payables less movements in payables relating to items not passing through the Statement of Comprehensive Net Expenditure Use of provisions  15  Net cash outflow from operating activities Cash flows from investing activities Purchase of property, plant and equipment  7  Purchase of intangible assets  8  Proceeds of disposal of property, plant and equipment Proceeds of disposal of intangibles Loans to other bodies Repayments from other bodies Net cash outflow from investing activities Cash flows from financing activities Grants from sponsoring department Capital element of payments in respect of finance leases and on-balance sheet PFI contracts Net financing Net increasedecrease in cash and cash equivalents in the period Cash and cash equivalents at the beginning of the period Cash and cash equivalents at the end of the period  13 13  5 The notes on pages aa to zz form part of these accounts  2013-14  NDPB GREEN ILLUSTRATIVE ACCOUNTS  Statement of Changes in Taxpayers\u2019 Equity for the year ended 31 March 201Y  Note  General Fund 000  Revaluation Reserve 000  Total Reserves 000  Balance at 31 March 201W Changes in accounting policy Restated balance at 1 April 201W Grants from sponsoring department Comprehensive expenditure for the year Transfers between reserves Balance at 31March 1X Grants from sponsoring department Comprehensive expenditure for the year Transfers between reserves Balance at 31 March 1Y  NDPBs should insert additional lines and columns as necessary to capture all transactions passing through reserves"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " The Government announced at Budget 2013 that the Schedule 19 charge would be abolished in Finance Bill 2014 as part of a package of measures to make the UK more attractive as a domicile for investment funds"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", "  Subsection 11 defines the relevant trade for the purposes of this Clause"], ["2014-treasury-dec-Extension_of_Ring_Fence_Expenditure_Supplement.txt", " RFES currently allows companies inside the oil and gas ring fence to uplift their ring fence losses or, in the period before they are trading, their qualifying precommencement expenditure\u2019, by 10 for up to 6 accounting periods to maintain their time value until they can be offset against future profits"], ["2014-treasury-dec-frem_accounting_for_business_combinations_under_common_control_guidance.txt", "  No goodwill arises in merger accounting as there is retrospective restatement"], ["2014-treasury-dec-FRAB_121_03_mid_year_reporting.txt", " This paper provides an overview of the feedback received and HM Treasury\u2019s proposals for the 2014 Mid Year Reports"], ["2014-treasury-dec-FRAB__119__09_-_Draft_Code_of_Practice_on_Local_Authority_Accounting_2014-15_with_Annexes.txt", " It is likely that alignment will be able to be accommodated by means of consolidation adjustments"], ["2014-treasury-dec-44695_Accessible.txt", "  6  Wages and salaries divided by employees"], ["2014-treasury-dec-10460-001_National_Loans_Fund_Account.for_web.txt", " The difference between the gross Quota Subscription and the NLF\u2019s sterling liability to the IMF is the UK\u2019s Reserve Tranche Position RTP"], ["2014-treasury-dec-Efficiency_and_reform_in_the_next_Parliament.txt", "8 The Government is now one of the most open in the world9, publishing over 15,000 data sets and comprehensive information on public spending"], ["2014-treasury-dec-FRAB__119__08_-_Annex_F_Chapter_05_Form_and_content__2013-14.txt", "4  The audit opinion will be in the form required by International Standard on Auditing UK and Ireland 700 and Practice Note 10 Audit of central government financial statements in the United Kingdom"], ["2014-treasury-dec-140220_Letter_and_annexes_from_HMT_to_Govt_Actuary_3.txt", " You may want to consider whether it would be clearer to include in this definition references to all the disclosures required in a valuation report rather than just those specified in Directions 28 to 30 e"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", "  Budget 2014  3763001RedBookExecSumm"], ["2014-treasury-dec-South_Sudan__1_.txt", "intennoticesearchun5879076 Listed on 11072014 Last Updated 31122020 Group ID 13022"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " VED rates for goods vehicles licensed in the United Kingdom are being reduced and restructured to offset the cost of HGV Road User Levy rates which will begin to take effect from 1 April 2014"], ["2014-treasury-dec-Alcohol_duty_-_registration_of_alcohol_wholesalers.txt", "2 of Budget 2014 and have been certified by the Office for Budget Responsibility"], ["2014-treasury-dec-PU1624_final__web_.txt", "3 This chapter   Gives an overview of Financial transactions    Details specific examples of transactions    Provides guidance on budgeting and accounting treatments    Describes some of the rules in respect of certain transactions in more detail    Sets out guidance on the timing of recording transactions"], ["2014-treasury-dec-EEA_Accounts_2013-14_-_web.txt", "  27  EXCHANGE EQUALISATION ACCOUNT REPORT AND ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2014  2  Net trading income  Money market instruments Debt securities Debt securities  short positions Reverse repurchase agreements Repurchase agreements Futures Foreign exchange transactions Currency swaps Interest rate swaps Nostros Loans and deposits Reserve Tranche Position Special Drawing Rights Total 3  2014  millions  2013  millions  143 2,541 102 263 216 1 195 1,670 25  1 4 107 1,066  99 1,399 40 57 177 1 135 216 194 2 2 4 22 616  Management charge  The management charge of 8m represents the cost of the Bank of England\u2019s management of the EEA during the year 2013 8m"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", " Further details in respect of concentrations in the wholesale assets portfolio are detailed in UKAR\u2019s 2013-14 financial statements note 12b on page 99"], ["2014-treasury-dec-main_supply_estimates_2014_2015_web.txt", "  12,500  Indemnity provided to Kent County Council for any unforeseen liability to the contractor in respect of contamination, defect or asbestos presence at the Duke of York Royal Military school site"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", " On 8 October 2013, UKAR Corporate Services Limited UKARcs, a subsidiary business of UKAR, became responsible for the administration of the Government\u2019s Help to Buy Mortgage Guarantee Scheme on behalf of HM Treasury"], ["2014-treasury-dec-20140310_bailin_section48p_order_CONSULTATION_DRAFT_FINAL_FINAL__2_.txt", "  6  DRAFT FOR CONSULTATION  EXPLANATORY NOTE This note is not part of the Order This Order is made under the Banking Act 2009 c"], ["2014-treasury-dec-Govt_NC5_and_NS4_Tax_relief_for_theatrical_production_.txt", " The Government consulted widely with the industry to ensure that the design of the relief would work for the not-for-profit sector"], ["2014-treasury-dec-44695_Autumn_Statement__Print_ready_.txt", " This is included in the supplementary document, Autumn Statement 2014 policy costings\u2019, published alongside this Autumn Statement"], ["2014-treasury-dec-PU1638_policy_costings_bud_2014_with_correction_slip.txt", " enquirieshm-treasury"], ["2014-treasury-dec-FRAB__119__09_-_Draft_Code_of_Practice_on_Local_Authority_Accounting_2014-15_with_Annexes.txt", " l  1  Surplus or deficit on revaluation of available-for-sale financial assets"], ["2014-treasury-dec-Wales_Bill_Command_Paper_-_English.txt", " An adjustment will be made to the block grant from this point, to reflect the reduction in revenues that the UK Government receives from these devolved taxes"], ["2014-treasury-dec-44695_Autumn_Statement__Print_ready_.txt", "2bn  to improve the condition of roads   Boston  BarrageBarrier Works tidal barrier   At  in Derby and Newark to raise the A38 and A46 to expressway\u2019 standard and junction improvements to help growth in Northamptonshire  to improve the condition of roads  least 65 flood defence projects   At   Broadband  Connection voucher scheme extended Birmingham and Coventry   Driverless  least 215 flood defence projects   Broadband  Connection voucher scheme extended Derby  cars test bed Coventry  WALES  EAST OF ENGLAND   Devolved  responsibilities include roads, local transport, water, floods, waste and  from 2018  full responsibility for the Wales and Borders rail franchise   A47   Broadband   A12  300m improvements including dualling to create a 30 mile expressway\u2019 around Norwich   Expressway  link from Cambridge to Milton Keynes"], ["2014-treasury-dec-PU1719_HMT_Science_.txt", " We have a unique breadth of research capability across disciplines and the discovery-applied spectrum"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " Part 7 of the Finance Act 2004 sections 306  319 provides for the notification disclosure to the HMRC of certain tax arrangements and proposals for such arrangements schemes"], ["2014-treasury-dec-EEA_Accounts_2013-14_-_print.txt", " However, the Government retains the option of issuing foreign currency denominated securities taking into account cost, risk, market conditions and consistency with debt management objectives"], ["2014-treasury-dec-elps_annex_final.txt", "  End Date  31 December 2009  For AWP and CWP SJC10"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " The rates for APD are set out in section 30 of Finance Act 1994"], ["2014-treasury-dec-PU1616_OTS_employee_benefits_final_report.txt", " telephone bills, internet, utility bills, but provide an uplifted homeworking allowance to 10 a week for example"], ["2014-treasury-dec-Govt_NC13_and_NS_5_pension_flexibility_further_amendments.txt", "  a b  c  4  2 a za  b  For the purposes of sub-paragraph 2, if the circumstances are as described in sub-paragraph 2eii, the member is treated as not having become entitled to the expected pension as a result of the cancelled contract having been entered into"], ["2014-treasury-dec-44695_Autumn_Statement__Print_ready_.txt", " 2  Other than debt interest and depreciation, which are included in totals shown separately in this Table"], ["2014-treasury-dec-Russia.txt", " As a member of the Sevastopol municipal administration in February-March 2014 he supported the activities of the socalled 'People's Mayor' Alexei Chaliy"], ["2014-treasury-dec-Public_Spending_Statistics_methodology.txt", " This means that users can access the underlying details of the figures contained in Public Spending  UNCLASSIFIED  UNCLASSIFIED Statistics releases, however in some cases it may not be possible to recreate exactly the details of aggregates as published due to the use of a limited amount of data not contained on OSCAR"], ["2014-treasury-dec-Carbon_price_floor_-_fossil_fuels_in_CHPs.txt", "5 There are currently no plans to consolidate the amendments made to the principal Regulations"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", " Guidance on financial instruments is provided at Annex 3, Financial Instruments"], ["2014-treasury-dec-main_supply_estimates_2014_2015_print.txt", "  322  Serious Fraud Office  Main Estimates, 2014-15   Allocated in Vote on Account  Voted Total  Balance to complete or surrender  Departmental Expenditure Limit Resource Capital  35,224,000 1,820,000  15,573,000 648,000  19,651,000 1,172,000  Annually Managed Expenditure Resource Capital  2,000,000 -  900,000 -  1,100,000 -  -  -  -  34,982,000  15,999,000  18,983,000  Non-Budget Expenditure Net cash requirement  323  Serious Fraud Office  Main Estimates, 2014-15  Part II Subhead detail '000 2014-15  2013-14  Plans  Provisions  Resources  Capital  Administration  Resources  Capital  Programme  Gross  Income  Net  Gross  Income  Net  Gross  Income  Net  Net  Net  1  2  3  4  5  6  7  8  9  10  11  Spending in Departmental Expenditure Limits DEL Voted expenditure 7,351  -  1,820  -  1,820  27,873  1,820  -  27,873  1,820  -  2,000  7,351  28,273  -400  27,873  7,351  28,273  -400  7,351  28,273  -400  53,607  1,440  1,820  53,607  1,440  -  1,820  53,607  1,440  -  -  -  2,000  -  Of which A Investigations and Prosecution 7,351  -  -  -  Total Spending in DEL 7,351  -  Spending in Annually Managed Expenditure AME Voted expenditure -  -  -  2,000  Of which B New Provisons and Adjustment to existing provisions -  -  -  -  2,000  -  2,000  -  -  -  2,000  -  -  -  2,000  -  2,000  -  -  -  2,000  -  -  7,351  30,273  -400  29,873  1,820  -  1,820  55,607  1,440  -  7,351  30,273  -400  29,873  1,820  -  1,820  55,607  1,440  Non Voted Expenditure -  -  -  -  -  -  -  -  -  -  Total Spending in AME -  Total for Estimate 7,351  Of which Voted Expenditure 7,351  324  Serious Fraud Office  Main Estimates, 2014-15  Part II Resource to cash reconciliation '000 2014-15 Plans Net Resource Requirement  2013-14 Provisions  2012-13 Outturn  37,224  55,607  38,029  1,820  1,440  1,107  -4,062  -2,494  -2,122  Depreciation  -2,062  -1,870  -2,081  New provisions and adjustments to previous provisions  -2,000  -2,000  -647  Departmental Unallocated Provision  -  -  -  Supported capital expenditure revenue  -  -  -  Prior Period Adjustments  -  -  -  Other non-cash items  -  -  -62  Remove voted resource and capital  -  -  -  Add cash grant-in-aid  -  -  -  Increase   Decrease - in stock  -  -  -  Increase   Decrease - in debtors  -  -  -  Increase -  Decrease  in creditors  -  1,376  -  Use of provisions  -  -  668  -  -  -  Consolidated Fund Standing Services  -  -  -  Other adjustments  -  -  -  34,982  54,553  37,014  Net Capital Requirement Accruals to cash adjustments Of which Adjustments to remove non-cash items  Adjustment for NDPBs  Adjustments to reflect movements in working balances  Removal of non-voted budget items Of which  Net Cash Requirement  325  Serious Fraud Office  Main Estimates, 2014-15  Part III Note A - Statement of Comprehensive Net Expenditure  Reconciliation Table '000 2014-15 Plans Gross Administration Costs  2013-14 Provisions  2012-13 Outturn  7,351  7,900  7,019  -  -  -  7,351  7,900  7,019  30,535  43,369  33,817  Programme DEL Income  -400  -382  -2,807  Programme AME Income  -  -  -  Non-budget income  -  -  -  Net Programme Costs  30,135  42,987  31,010  Total Net Operating Costs  37,486  50,887  38,029  35,224  53,607  37,382  Less Administration DEL Income Net Administration Costs Gross Programme Costs Less  Of which Resource DEL Capital DEL Resource AME Capital AME  -  -  -  2,000  2,000  647  -  -  -  262  -4,720  -  -  -  -  -  -  -  Capital in the SoCNE  -  -  -  Grants to devolved administrations  -  -  -  -  -  -  -262  4,720  -  37,224  55,607  38,029  Resource DEL  35,224  53,607  38,050  Resource AME  2,000  2,000  -21  Grants to devolved administrations  -  -  -  Prior period adjustments  -  -  -  -  -  -  -  -  -  37,224  55,607  38,029  Non-budget  Adjustments to include Departmental Unallocated Provision resource Consolidated Fund Extra Receipts in the budget but not in the SoCNE Adjustments to remove  Non-Budget Consolidated Fund Extra Receipts in the SoCNE Other adjustments Total Resource Budget Of which  Adjustments to include  Adjustments to remove Consolidated Fund Extra Receipts in the resource budget Other adjustments Total Resource Estimate 326  Serious Fraud Office  Main Estimates, 2014-15  Part III Note B - Analysis of Departmental Income 2014-15 Plans  Voted Resource DEL  '000 2013-14 Provision  2012-13 Outturn  -400  -382  -2,807  -400  -382  -  -400  -382  -  -  -  -2,807  Of which Programme Sales of Goods and Services Of which A Investigations and Prosecution Taxation Of which A Investigations and Prosecution Total Programme  Total Voted Resource Income  327  -  -  -2,807  -400  -382  -2,807  -400  -382  -2,807  Serious Fraud Office  Main Estimates, 2014-15  Part III Note C - Analysis of Consolidated Fund Extra Receipts No CFER income or receipts are expected in 2014-15, 2013-14 or 2012-13"], ["2014-treasury-dec-06._2013-14_MAGENTA_PENSION_SCHEME.txt", " Report of the Managers b"], ["2014-treasury-dec-FSCS_annual_report_2014_print.txt", "  Policy and External Affairs This team is responsible for policy, including development of FSCS\u2019s policy, and monitoring and responding to external policy proposals"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", "59 The Treasury collects information from each of the bodies in the WGA on all intra-government transactions and balances that are over 1 million with details of the relevant counter-party"], ["2014-treasury-dec-PU1719_HMT_Science_.txt", "8 million funding from the MRC, the Wellcome Trust and the Department for International Development received within two weeks of applying, and trials approved in four days, the first person was vaccinated in Oxford on September 17th"], ["2014-treasury-dec-Partnerships_Mixed_membership_partnerships__Alternative_investment_fund_managers__Transfer_of_assets___income_Streams_through_partnerships.txt", " The allocated profit is excluded from the partner\u2019s profit in that period of account"], ["2014-treasury-dec-Partnerships_Mixed_membership_partnerships__Alternative_investment_fund_managers__Transfer_of_assets___income_Streams_through_partnerships.txt", " Example 28 Example of the impact of the anti-avoidance rules"], ["2014-treasury-dec-10459.Consolidated_Fund.for_web.txt", " Significant risk issues are recorded in a risk register and are assessed by likelihood and impact"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " The addition of these subsections means relief will be available in relation to the acquisition of shares that  immediately prior to a company takeover  satisfied the requirements at paragraphs a to c of Condition 2 at section 10161, but no longer do so as a result of this takeover"], ["2014-treasury-dec-spend04_sciencedoc_1_090704.txt", " Each RDA will have a Science and Industry Council by the end of 2004"], ["2014-treasury-dec-2-local-welfare-provision-review-nov-2014.txt", " 31 Annex D Amounts spent in 201314 by local authority "], ["2014-treasury-dec-PESA_2014_-_print.txt", "4 Significant revisions to the functional and sub-functional breakdown of expenditure data since PESA 2013 include   The Department for Work and Pensions in a continuation of their review of functional spending allocations have moved items from 10"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_web.txt", " We cannot expect people to use the tools and information we provide if we do not make our content relevant and useful to their lives"], ["2014-treasury-dec-PU1719_HMT_Science_.txt", " Two more  Precision Medicine and Energy Systems  will open in 2015"], ["2014-treasury-dec-promoters_of_tax_avoidance_schemes_amendment_of_return_to_take_account_of_relevant_judicial_rulings_and_dotas.txt", " 5 Where a the relevant partners are liable to pay a penalty under paragraph 8 as modified by this paragraph, b the penalties have not yet been assessed, and c P has co-operated with HMRC, paragraph 131 does not apply, but HMRC may reduce the total amount of the penalties determined in accordance with sub-paragraph 3a to reflect the quality of that co-operation"], ["2014-treasury-dec-promoters_of_tax_avoidance_schemes_amendment_of_return_to_take_account_of_relevant_judicial_rulings_and_dotas.txt", "  2  Notice of appeal must be given a in writing to the officer who gave the notice of the refusal under section 12, and b within the period of 30 days beginning with the day on which notice of the refusal was given"], ["2014-treasury-dec-Wales_Bill_-_Explanatory_Notes_-_Report_Stage_-_Final_10-6-14.txt", " The new subject defines budgetary procedures as procedures for a financial year relating to any one of three things"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " Paragraph 5 provides the rules explaining the operation of the AIA where businesses have to share a single AIA where restrictions apply"], ["2014-treasury-dec-PESA_2014_-_print.txt", " Essentially, most transfers to other parts of the public sector are removed, as are transactions that do not score as spending in the National Accounts"], ["2014-treasury-dec-draft_banking_reform_pensions_regulations_july_2014.txt", " 3 In these Regulations the Act means the Financial Services and Markets Act 2000 the 2004 Act means the Pensions Act 2004c the 1995 Northern Ireland Order means the Pensions Northern Ireland Order 1995 d the 2005 Northern Ireland Order means the Pensions Northern Ireland Order 2005 e the due date in relation to a ring-fenced body means the date on which the requirements under regulation 22, 5 and 6 first apply to it existing pension scheme means a multi-employer scheme in relation to which the ringfenced body is an employer multi-employer scheme means a relevant pension scheme in relation to which there is more than one employer  a 2000 c"], ["2014-treasury-dec-PU1632_Sustainability_Reporting_Guidance.txt", " Internal arrangements should include   appropriate policies and procedures for recording and reporting data, which are consistent with the guidance on minimum requirements, and are applied in practice    appropriate systems and processes to secure the quality of the data, minimising manual intervention and the number of data sources    arrangements to ensure that relevant staff have the skills to produce reliable sustainability information and    a robust system of internal control and validation"], ["2014-treasury-dec-FSCS_annual_report_2014_print.txt", " 6 This section of the table shows the relationship between the remuneration of the highestpaid director and the median remuneration of the organisation\u2019s workforce"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", "8 billion ordinary shares, of which 15"], ["2014-treasury-dec-10460-001_National_Loans_Fund_Account.for_web.txt", "  Cancellation of Royal Mail gilts In 2012-13, gilts with a carrying value of 8"], ["2014-treasury-dec-PESA_2014_-_print.txt", "2 Departments have separate resource and capital budgets"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", " Both Houses hold debates in which Members discuss government policy, current issues, and debate and pass legislation"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " New subsection 1 provides that a company meets the office holder requirement referred to in section 312B1 if the appropriate fraction does not exceed two fifths"], ["2014-treasury-dec-FSCS_annual_report_2014_web.txt", " In the restated results this gives rise to a reduction in net financial income of 299,000 for the year ended 31 March 2013"], ["2014-treasury-dec-FRAB_121_02_simplifying_and_streamlining_annual_report_and_accounts.txt", " The Project has provided clear evidence that including these measures on a standalone basis in the ARA is not meeting user needs"], ["2014-treasury-dec-PESA_2014_-_print.txt", " Recreation, culture and religion 9"], ["2014-treasury-dec-Wales_Bill_Command_Paper_-_Welsh.txt", " Bydd Llywodraeth y DU yn gweithio\u2019n agos \u2019r Cynulliad a Llywodraeth Cymru i sicrhau bod paramedrau cylchoedd cyllideb blynyddol Llywodraeth Cymru a Llywodraeth y DU yn cefnogi'r broses hon"], ["2014-treasury-dec-oil_and_gas_fiscal_review_call_for_evidence.txt", " The current rate of tax on ring fence profits, which is set separately from the rate of mainstream corporation tax, is 30"], ["2014-treasury-dec-Public_Service_Pensions_Valuations_and_Employer_Cost_Cap_Directions_2014_archived_version.txt", " The Armed Forces Pension Scheme Order 2005 4"], ["2014-treasury-dec-FRAB__119__08_-_Annex_I4_-_MAGENTA_PENSION_SCHEME_2014-15.txt", " Or if there have been material transactions, they should be disclosed"], ["2014-treasury-dec-44695_Autumn_Statement__Print_ready_.txt", "1 4,000,000 280,000 7"], ["2014-treasury-dec-PESA_2014_-_print.txt", " These values therefore need to be removed from DEL and AME as an accounting adjustment"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", " For further details, refer to the accounts of Royal Bank of Scotland Group plc, which are available on its website38"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", " Non-quantifiable contingent liabilities in relation to this compensation scheme and associated court proceedings are disclosed in Note 32"], ["2014-treasury-dec-Scotland_analysis__Fiscal_policy_and_sustainability.txt", " This timing combination ensures that, within the first Parliament of independence, the economic effects from the policy are maximised, whilst the direct fiscal costs are minimised"], ["2014-treasury-dec-FRAB__119__08_-_Annex_I5_-_DEPARTMENT_PURPLE_2014-15.txt", "  3  2014-15  DEPARTMENT PURPLE ILLUSTRATIVE TRUST STATEMENT  Statement of Financial Position as at 31 March 201Y  Note  201X-1Y  201W-1X  000  000  Receivables falling due after more than one year Current assets Receivables  3  Accrued fees and taxes receivable  3  Cash and cash equivalents  12  Total current assets Current liabilities Payables  4  Accrued revenue liabilities  4  Deferred revenue and other income  4  Total current liabilities Net current assets Total assets less current liabilities Provision for liabilities  7  Total net assets Represented by Balance on Consolidated Fund Account  8  The notes at pages aa to zz form part of this statement  Principal Accounting Officer Date  4  2014-15  DEPARTMENT PURPLE ILLUSTRATIVE TRUST STATEMENT  Statement of Cash Flows for the year ended 31 March 201Y  Note Net cash flow from operating activities  201X-1Y  201W-1X  000  000  A below  Cash paid to the Consolidated Fund  Increasedecrease in cash in this period  Notes to the Cash Flow Statement A Reconciliation of net cash flow to movement in net funds Net revenue for the Consolidated Fund Increasedecrease in non-cash assets Increasedecrease in liabilities Increasedecrease in provisions for liabilities Net cash flow from operating activities  B Analysis of changes in net funds Increasedecrease in cash in this period Net funds at 1st April Net Cash at Bank Net funds at 31st March Closing Balance  5  2014-15  DEPARTMENT PURPLE ILLUSTRATIVE TRUST STATEMENT  Department Purple  Trust Statement 201X-1Y Notes to the Trust Statement 1"], ["2014-treasury-dec-FRAB_121_minutes.txt", " Finally, HM Treasury noted that there was a commitment to reviewing the approach to valuing non-current assets in the future to reflect IPSAS and EPSAS developments and to assess whether the information needs of users are being met"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", "  IFRIC 2 Members\u2019 Shares in Co-operative Entities and Similar Instruments  Not relevant"], ["2014-treasury-dec-Pension_Liberation_Policy_Pack__v2_0.txt", " New section 153A provides that HMRC may send an information notice to the scheme administrator of a pension scheme, or a third party, where an application to register a scheme is made"], ["2014-treasury-dec-PESA_2014_-_print.txt", "6 Recreation, culture and religion n"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", "3 billion in RBS and 13"], ["2014-treasury-dec-OOTLAR_19_March_2014__1_.txt", " Draft legislation was published for technical consultation in January 2014"], ["2014-treasury-dec-44695_Autumn_Statement__Print_ready_.txt", " The loans are designed so that, on average, individuals will repay in full, in recognition of the high private return to individuals, but they will beat commercial rates"], ["2014-treasury-dec-elps_main_doc_final.txt", "4 The Loss Calculation Period referred to in this chapter is defined as the period between 1 September 1992 and 31 December 2000, inclusive"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", " Members joining from 1 October 2002 may opt for either the appropriate defined benefit arrangement or a money purchase\u2019 stakeholder pension with an employer contribution partnership pension account"], ["2014-treasury-dec-FRAB__119__08_-_Annex_G2_-_AGENCY_PINK_2013-14.txt", " Details can be found in the resource accounts of the Cabinet Office Civil Superannuation www"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " This Finance Bill also includes other simplification changes recommended by the OTS in relation to the Government\u2019s four tax advantaged employee share schemes  see clause 48 Employee share schemes and Schedule 6"], ["2014-treasury-dec-FRAB__119__08_-_Annex_H_-_2014-15_FReM.txt", " This shall be interpreted to mean that the period between formal actuarial valuations shall be four years, with approximate assessments in intervening years"], ["2014-treasury-dec-Russia.txt", " GenderMale Listed on 16022015 Last Updated 31122020 Group ID 13213"], ["2014-treasury-dec-PESA_2014_-_print.txt", "  How public expenditure is planned and controlled 9"], ["2014-treasury-dec-Wales_Bill_-_Explanatory_Notes_-_Report_Stage_-_Welsh_Language_Version_10_6_14_pdf.txt", " Mae is-adran 7b yn gwneud mn newid i\u2019r rheol cysylltiad agos i fod yn glir ynghylch sut y mae hyn gweithio yng nghyswllt cymariaethau rhwng y gwahanol rannau o\u2019r DU"], ["2014-treasury-dec-Payment_systems_regulator_IA.txt", " Therefore the transitional costs to payment systems are zero in the summary table 1"], ["2014-treasury-dec-FRAB__119__05_-_EPSAS_governance_consultation_paper.txt", "  Legal status  The EPSAS working groups would be set up by the Commission according to established procedures defined in the Commission Communication COM2010 7649 on the framework for Commission expert groups horizontal rules and public register7"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_web.txt", " I\u2019ve printed the planner out and I have it on the kitchen wall to show my daughter where the money goes to"], ["2014-treasury-dec-2-local-welfare-provision-review-nov-2014.txt", " We received replies from 106 local authorities"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", " HM Treasury, as a department, operates a defined benefit scheme which is treated as a defined contribution scheme and will therefore not be impacted by the changes"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " New sections 289B4 and 5 specify what that notice should or may contain"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", " Equally, those who want greater control over their finances in the short term will be able to extract all their pension savings in a lump sum"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " BACKGROUND NOTE The diverted profits tax is a new charge on diverted profits"], ["2014-treasury-dec-44695_Accessible.txt", "65 55 tax charge on inherited pensions  From April 2015, beneficiaries of individuals who die under the age of 75 with remaining uncrystallised or drawdown defined contribution pension funds, or with a joint life or guaranteed term annuity, will be able to receive any future payments from such policies tax free where no payments have been made to the beneficiary before 6 April 2015"], ["2014-treasury-dec-AS2014_policy_costings_final.txt", " The measure will   deny ER on intangible assets which are transferred to a close company which is related to the transferring entity"], ["2014-treasury-dec-PU1728_Banking_Act_report_April_to_Sept_2014.txt", " The Chancellor also announced that the APF provided an additional tool that the Monetary Policy Committee MPC could use for monetary policy purposes"], ["2014-treasury-dec-PN_December_2013.txt", " The general volatility in reserves can be caused by a number of factors including Volatility in foreign currency markets Volatility in the US value of gold Purpose of the Statistical Release The purpose of the Official Reserves Statistical Release is to inform the public, Parliament, international institutions and markets as to the position of the UK\u2019s foreign currency reserves and operations on a month-by-month basis"], ["2014-treasury-dec-budget_2014_distributional_analysis.txt", " Incomes are estimated on a before housing cost basis"], ["2014-treasury-dec-PU1616_OTS_employee_benefits_final_report.txt", " Everyone we have spoken to on this project knows and accepts that giving someone a benefit means there will usually be a tax liability that is fair and just"], ["2014-treasury-dec-10348-Contingencies_fund.for_web.txt", " The largest advances in 2013-14 were made in anticipation of the receipt of cash from other sources by the borrower at a later date which will repay the advance category e"], ["2014-treasury-dec-44695_Autumn_Statement__Print_ready_.txt", " A deduction will be applied to the block grant to reflect the Scottish Government\u2019s tax powers"], ["2014-treasury-dec-Govt_NC5_and_NS4_Tax_relief_for_theatrical_production_.txt", "  Paragraph 2 covers the necessary consequential amendments to ICTA 1988"], ["2014-treasury-dec-140220_Letter_and_annexes_from_HMT_to_Govt_Actuary_3.txt", " The Firefighters\u2019 Pension Scheme Order 1992, insofar as this Order applies to fire and rescue workers in Scotland  The Scottish Firefighters\u2019 Pension Scheme Scotland 2015 Framework Document, 13th November 2013  1st April 2015  The Police Reform Design Framework in England and Wales, 4th September 2012  1st April 2015  The Police Pension Scheme Scotland 2015 Framework Document, 5th September 2013  1st April 2015  The new Armed Forces Pension Scheme Final Agreement, 16th October 2012  1st April 2015  2"], ["2014-treasury-dec-Govt_amdts_42_and_43_BPRA_clause_61__Govt_NC3_and_NS_2_GBER.txt", "  Monitoring and evaluation The measure will be kept under review and evaluated before the reliefs, which are time limited, end"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_web.txt", "  110 The Money Advice Service Annual Review, Directors\u2019 Report and Financial Statements 201314  13"], ["2014-treasury-dec-131010_Letter_and_annexes_from_HMT_to_Govt_Actuary_2.txt", " When determining the valuation results, the scheme actuary should assume that the price measure revaluations of career average re-valued earnings under section 9 of the 2013 Act are the same as the rates of increases awarded in line with the Pension Increase Act 1971 as determined under direction 21"], ["2014-treasury-dec-supplementary_estimates_and_new_estimates_2013_14_120214_correction.txt", " develop and deploy specialist national capabilities which are not normally affordable, viable, or easily available to partners, 4"], ["2014-treasury-dec-PU1660_IFRS_accounting_guidance.txt", " where these public sector entities are established for service delivery purposes and by means of contractual arrangements"], ["2014-treasury-dec-PU1719_HMT_Science_.txt", " These include, subject to satisfactory business cases, investments of up to   6  235 million in the Sir Henry Royce Institute for advanced materials    113 million towards big data at the Hartree Centre, Daresbury    95 million for European Space Agency programmes, including Britain\u2019s lead role in the next European Rover mission to Mars    31 million for a new Energy Security and Innovation Observing System, including a subsurface centre at the former Shell site in Cheshire    60 million to extend the capabilities of the National Nuclear Users Facility    20 million towards an innovation centre on ageing, in Newcastle  We can also confirm the 42 million Alan Turing Institute will have its headquarters at the British Library in London"], ["2014-treasury-dec-Alcohol_duty_-_registration_of_alcohol_wholesalers.txt", "  4  PART 4 ELECTRONIC COMMUNICATION Electronic communication 13"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_print.txt", " It comprises three Non-Executive Board members appointed by the Board"], ["2014-treasury-dec-Scotland_analysis__Fiscal_policy_and_sustainability.txt", "7 percentage point rise for the UK"], ["2014-treasury-dec-Statutory_exemption_for_trivial_benefits_in_kind.txt", " The trivial BiKs exemption replaces a concessionary practice, whereby an employer is required to agree with HMRC whether a BiK can be treated as trivial and therefore not chargeable to income tax or liable for National Insurance contributions NICs"], ["2014-treasury-dec-PSS_April_2014.txt", " Social protection  91"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " This clause amends Part 13 of the Corporation Tax Act 2009 CTA 2009 to increase the rate of payable tax credit for small and medium sized companies SMEs"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_web.txt", "2m cash surplus generated in the year and 0"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " The definition is based closely on the controlling interest requirement\u2019 at section 236M - see paragraph 32 below - but requires the trustees to have a shareholding of 10 or more in the company which the trustees directly control"], ["2014-treasury-dec-Russia.txt", " Between October 2015 and December 2017 he was appointed as so-called Minister of Justice of the Luhansk People\u2019s Republic"], ["2014-treasury-dec-Scotland_analysis__Fiscal_policy_and_sustainability.txt", "8 The Chief Secretary to the Treasury and the Shadow Chancellor have both taken the same view"], ["2014-treasury-dec-OOTLAR_19_March_2014__1_.txt", " Section 12 provides a starting rate for savings, which is an alternative rate of income tax available in limited circumstances"], ["2014-treasury-dec-44695_Accessible.txt", " Autumn Statement 2014 announces further detail on the difficult decisions needed to reduce the deficit and debt beyond this Parliament"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", "  7  For the purposes of this section, the average cost per person of providing a benefit is found by dividing the total cost of providing the benefit by the number of persons to whom the benefit is provided"], ["2014-treasury-dec-FRAB__119__05_-_EPSAS_governance_consultation_paper.txt", " This means that the legislator gives the Commission the power to adopt measures which it could have adopted itself"], ["2014-treasury-dec-FRAB__120__07_-_Annex_C_-_FT_ARM_14-15.txt", "  Directors\u2019 report 7"], ["2014-treasury-dec-statutory_instruments_macro-prudential_measures_order_2015__1_.txt", " 6482012d CET1 capital has the meaning given by Article 50 of the Capital Requirements Regulation consolidated basis means that the institution to which the measure applies and one or more other institution are to be treated as a single institution countercyclical capital buffer rates means the rate  a b c d  Inserted by section 4 of the Financial Services Act 2012"], ["2014-treasury-dec-PESA_2014_-_print.txt", "21 Identifiable expenditure on services for Scotland, Wales and Northern Ireland in 2012-13  of which transport 566  561 6  1,122  446 478 2 195  2,866  1,792 935 4 135  5"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", " They are long term investments unlikely to be  Amortised cost  141  Department of Health  Draft NHS Manual for Accounts 2014-15  held by DH and NHS bodies Loans and receivables  Amortised cost except loans by DH to bodies outside the departmental boundary"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", "2 billion recorded in the financial statements, the evidence available to me was limited due to the Department having failed to perform an adequate impairment review on a systematic basis"], ["2014-treasury-dec-PU1667_Tax-Free_Childcare__consultation_on_childcare_account_provision.txt", " That contract would be re-tendered periodically"], ["2014-treasury-dec-OOTLAR_19_March_2014__1_.txt", " A TIIN is available at Annex A"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", "26 A Cash Equivalent Transfer Value CETV is the actuarially assessed capitalised value of the pension scheme benefits accrued by a member at a particular point in time"], ["2014-treasury-dec-ENFORCEMENT_BY_DEDUCTION_FROM_ACCOUNTS.txt", " 2 The persons who may object are a P, b any person given a notice under paragraph 66b, and c any interested third party in relation to an affected account"], ["2014-treasury-dec-FRAB__119__08_-_Annex_G4_-_MAGENTA_PENSION_SCHEME_2013-14.txt", " Notes to the accounts"], ["2014-treasury-dec-Public_Spending_Statistics_July_2014_consolidated_revised.txt", "6 Public order and safety n"], ["2014-treasury-dec-OLD_complete_v3.txt", "  General description of the measure This measure repeals rules which require interest payable on loans to be relieved when paid rather than when accrued in certain circumstances"], ["2014-treasury-dec-main_supply_estimates_2014_2015_web.txt", "  Annually Managed Expenditure Expenditure arising from The production costs of UK coinage, including manufacture, purchase of metal, storage and distribution of finished coins and actions to protect the integrity of coinage"], ["2014-treasury-dec-44695_Autumn_Statement__Print_ready_.txt", "2 of GDP in 2009-10, the OBR forecasts public sector net borrowing will fall to   5"], ["2014-treasury-dec-FSCS_annual_report_2014_print.txt", " The first three classes are referred to as the PRA classes, while the last five are referred to as the FCA classes"], ["2014-treasury-dec-37630_Budget_2014_Web_Accessible.txt", " The outcome of the review will inform an updated Charter for Budget Responsibility\u2019 which will be presented to Parliament alongside Autumn Statement 2014"], ["2014-treasury-dec-Cm_8869_Scotland_Analysis.txt", " This is a substantial reduction in the UK\u2019s contribution to the EU budget, because the UK receives a lot less than it pays in compared to other Member States"], ["2014-treasury-dec-OOTLAR_19_March_2014__1_.txt", " This measure will only affect companies"], ["2014-treasury-dec-FSCS_annual_report_2014_print.txt", " Claimants holding one account, with an agreed total balance of below 50,000, returned their claim agreement forms direct to the Special Administrators, who then paid the total agreed balance of the compensation direct to the claimant"], ["2014-treasury-dec-promoters_of_tax_avoidance_schemes_amendment_of_return_to_take_account_of_relevant_judicial_rulings_and_dotas.txt", " 4 Having considered the representations, HMRC must a confirm the amount specified in the notice, or b determine that a different amount ought to have been specified and amend the notice accordingly, and notify P"], ["2014-treasury-dec-MCD_annex_b_impact_assessment.txt", " Different permissions are subject to different fees, reflecting the cost to the FCA of assessing those applications although in practice some of the costs are also covered by ongoing fees levied on all firms, because this both reduces barriers to entry and because all firms benefit from the integrity of a market with specific entry conditions"], ["2014-treasury-dec-Public_Spending_Statistics_July_2014_consolidated_revised.txt", " 63  Public Spending Statistics July 2014  5"], ["2014-treasury-dec-130731_Final_IA_-_SAR_for_PSSs_Signed.txt", " Transfer powers will give the special administrator the means to transfer all or part of the business to an acquirer on an expedited basis"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", " The liability allows for salaries projected to retirement or earlier leaving date, but only reflects the number of years of pensionable service to date"], ["2014-treasury-dec-main_supply_estimates_2014_2015_web.txt", " The following individuals are responsible for the expenditure within this Estimate Accounting Officer  Mark Sedwill  Executive Agency Accounting Officer Paul Pugh  HM Passport Office  In accordance with Chapter 3 of Managing Public Money issued by the Treasury, the following individuals have been appointed as Accounting Officers of the department's ALBs"], ["2014-treasury-dec-FRAB__120__07_-_Annex_C_-_FT_ARM_14-15.txt", "1 of the detailed guidance"], ["2014-treasury-dec-FRAB__119__04_-_WGA_2011-12_key_facts_and_figures.txt", " Despite increased borrowing, interest rates have remained fairly constant and at record lows, resulting in interest payments of 37 billion 36 billion in 2011"], ["2014-treasury-dec-Wales_Bill_-_Explanatory_Notes_-_Report_Stage_-_Final_10-6-14.txt", "  Section 116H2 provides an exception from the rule in section 116G1 where an individual arrives in the UK as a passenger and, on the next day, departs from the UK without engaging in activities which are to a substantial extent unrelated to their passage through the UK"], ["2014-treasury-dec-OOTLAR_19_March_2014__1_.txt", " It will therefore have greater effect on those protected equality groups who are overrepresented in more affluent populations"], ["2014-treasury-dec-UK-China_policy_outcomes.txt", " The Chinese authorities will continue to coordinate the relations among  stabilising growth, promoting reforms, making structure adjustments, improving people\u2019s livelihood and preventing risks in a comprehensive manner, ensure the continuity and stability of the macro-economic policy, make timely and appropriate pre-cyclical finetuning, and focus on targeted and ranged macro management to keep economic development on a proper track"], ["2014-treasury-dec-2-local-welfare-provision-review-nov-2014.txt", " 21  Local welfare provision review  All of the money not spent"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", "  Figure 12 Administration of the Mortgage Guarantee Scheme Guarantee HM Treasury  Mortgage Bank  Administration costs  Home buyer  Guarantee fees  UKAR corporate services Guarantee fees Source National Audit Office  102\u2003\u2003 Annual report and accounts 2013-14  8"], ["2014-treasury-dec-government_financial_reporting_manual_201314.txt", "4 applies should disclose in a note to the accounts a list of entities within the accounting boundary, analysed between Supply financed executive agencies, NDPBs executive and non-executive being listed under separate headings and other entities"], ["2014-treasury-dec-Govt_NC13_and_NS_5_pension_flexibility_further_amendments.txt", " 20091171 or a trivial commutation lump sum within paragraph 7A of Schedule 29 the further sum"], ["2014-treasury-dec-promoters_of_tax_avoidance_schemes_amendment_of_return_to_take_account_of_relevant_judicial_rulings_and_dotas.txt", " 2 But, in the case of judicial rulings made before the day on which this Act is passed, Part 1 of this Schedule has effect as if for paragraph 16 there were substituted 5 A failure notice may not be given after a the end of the period of 24 months beginning with the day on which this Act is passed, or b the end of the period of 12 months beginning with the day the return or claim to which sub-paragraph 2a refers was received by HMRC or as the case may be the day the tax appeal to which sub-paragraph 2b refers was made, whichever is later"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " The effect is to provide that any reference to State aid in the section is to be read widely to include all State aid, and not just aid notified to or approved by the European Commission"], ["2014-treasury-dec-Construction_Industry_Scheme.txt", "  2  payments to be made to it gross i"], ["2014-treasury-dec-Pension_Liberation_Policy_Pack__v2_0.txt", " Subsection 153B4 applies paragraphs 102, 12, 15 and 16 of Schedule 36 FA2008 power of inspection for the purposes of this section"], ["2014-treasury-dec-Public_Service_Pensions_Valuations_and_Employer_Cost_Cap_Directions_2014_archived_version.txt", "1 The first valuation of a scheme must have an effective date a in relation to a scheme providing benefits to local government workers in Scotland, of 31st March 2017 b in relation to a new public body pension scheme, which is a date fixed by the public authority responsible for the scheme as the effective date of the first valuation and c in all other cases, of 31st March 2016"], ["2014-treasury-dec-Bereavement_Support_Payment_exemption.txt", "  Other impacts  Other impacts have been considered and none have been identified"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_print.txt", " This has resulted in the Wishfund\u2019 app which will help people at school-leaving age decide on savings goals and start planning to achieve those goals"], ["2014-treasury-dec-FRAB__120__03_-_Annex_A__ITC_and_WG_Report.txt", "  ii Determine how decisions about the relevant activities are made and iii Identify who has the current ability to direct those activities 27"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", "  Annual report and accounts 2013-14\u2003\u2003 75  Pension benefits Table 6"], ["2014-treasury-dec-hm_treasury_review_of_new_ifrs_2013_to_2014.txt", " Financial Reporting  Future Developments Standard amendment new  IAS 17 replacement Leases  IAS 18 replacement  Revenue Recognition and Liabilities Recognition  Effective date  beginning on or after EU Adopted No target date for IFRS  FReM Application  Summary  Central Government Impact  Subject to consultation when IFRS issued  HM Treasury has begun an analysis of the revised exposure draft"], ["2014-treasury-dec-elps_main_doc_final.txt", "18 This means that for those receiving a payment before June 2012, this payment will be sent soon after the letter and statement for those receiving a payment in year two or three of the Scheme i"], ["2014-treasury-dec-main_supply_estimates_2014_2015_print.txt", "  Department of Health will account for this Estimate"], ["2014-treasury-dec-Carbon_price_floor_-_fossil_fuels_in_CHPs.txt", "  Contact Ademola Adetosoye at HM Revenue and Customs Tel 03000 586 040 or email ademola"], ["2014-treasury-dec-main_supply_estimates_2014_2015_print.txt", "   Allocated in Vote on Account  Voted Total  Departmental Expenditure Limit Resource Capital Annually Managed Expenditure Resource Capital Non-Budget Expenditure Net cash requirement  383  Balance to complete or surrender  6,943,142,000 2,043,000,000  3,603,255,000 866,250,000  3,339,887,000 1,176,750,000  339,985,000 -  131,220,000 -  208,765,000 -  -  -  -  8,965,142,000  4,262,420,000  4,702,722,000  Department for International Development  Main Estimates, 2014-15  Part II Subhead detail '000 2014-15  2013-14  Plans  Provisions  Resources  Capital  Administration  Resources  Capital  Programme  Gross  Income  Net  Gross  Income  Net  Gross  Income  Net  Net  Net  1  2  3  4  5  6  7  8  9  10  11  Spending in Departmental Expenditure Limits DEL Voted expenditure 118,700  -3,500  115,200  6,827,942  -  6,827,942  2,057,390  -14,390  2,043,000  -  -  -  560,054  -  560,054  131,955  -  131,955  2,408  -  2,408  89,493  -  89,493  1,259,090  -  1,259,090  7,559,888  1,969,442  37,454  -  697,968  409,044  305,355  107,461  663,922  10,271  4,377,613  62,607  1,157,483  1,379,059  247,019  -  1,675  1,000  27,250  -  4,256  -  Of which  -  A CSC NDPB net scholarship relating to developing countries 1,724  -  1,724  25,560  -  25,560  -  -  646,608  -  646,608  -  -  285,555  -  285,555  -  725,796  -  725,796  -  B Wealth Creation -  -  -  C Climate Change -  -  -  4,066,601  -  4,066,601  -  -  895,972  -  895,972  -  95,496  138,900  -  138,900  -3,500  17,500  -  -  -  -  -  39,150  -  39,150  -  3,800  -  -  14,390  -14,390  -  -  -  480  3,800  -  -  -  -  -  -  -  J Independent Commission for Aid Impact NDPB net  -  -  Departmental Unallocated Provision -  -  -  I Joint Conflict Pool  480  -  -  HCentral Programmes  -  -  -  G Total Operating Costs 95,496  -  -  F Global Partnerships -  -  -  E Direct Delivery of Millennium Development Goals -  -  -  D Governance and Security  21,000  -  -  -  -  -  -  -  -  -  -  39,893  -  -  -  927,000  -  927,000  -  -  -  910,000  -  -  927,000  -  927,000  -  -  -  910,000  -  115,200  7,754,942  -  7,754,942  2,057,390  -14,390  2,043,000  8,469,888  1,969,442  Non-voted expenditure -  Of which  -  K European Union Attributed Aid -  -  -  Total Spending in DEL 118,700  -3,500  384  Department for International Development  Main Estimates, 2014-15  Part II Subhead detail  '000 2014-15 Plans  2013-14 Provisions  Resources  Capital  Administration  Resources  Capital  Programme  Gross  Income  Net  Gross  Income  Net  Gross  Income  Net  Net  Net  1  2  3  4  5  6  7  8  9  10  11  Spending in Annually Managed Expenditure AME Voted expenditure -  -  -  339,985  -  339,985  -  -  -927  -  -927  -  -  -  191,524  -  -  -  -  -1,492  -  -  -  -  158,105  -  -  -  -  -3,439  -  Of which  -  L Wealth Creation -  -  M Direct Delivery of Millennium Development Goals -  -  -  314,866  -  314,866  -  -  -1,154  -  -1,154  -  -  27,200  -  27,200  -  -  -  38,350  -  -  -  339,985  -  339,985  -  -  -  191,524  -  -3,500  115,200  8,094,927  -  8,094,927  2,057,390  -14,390  2,043,000  8,661,412  1,969,442  -3,500  115,200  7,167,927  -  7,167,927  2,057,390  -14,390  2,043,000  7,751,412  1,969,442  -  927,000  -  927,000  -  -  -  910,000  -  -  N Total Operating Costs -  -  O Central Programmes -  Total Spending in AME -  Total for Estimate 118,700  Of which Voted Expenditure 118,700  Non Voted Expenditure -  -  385  Department for International Development  Main Estimates, 2014-15  Part II Resource to cash reconciliation '000 2014-15 Plans  2013-14 Provisions  2012-13 Outturn  Net Resource Requirement  8,210,127  8,661,412  6,267,818  Net Capital Requirement  2,043,000  1,969,442  1,647,515  -360,985  -213,284  -140,638  Accruals to cash adjustments Of which Adjustments to remove non-cash items Depreciation  -21,000  -21,000  -24,511  -459,975  -268,525  -178,403  Departmental Unallocated Provision  -  1,544  -  Supported capital expenditure revenue  -  -  -  Prior Period Adjustments  -  -  -  -29,000  -38,500  -34,820  -31,564  -41,710  -  31,564  41,710  23,468  Increase   Decrease - in stock  -  -  -  Increase   Decrease - in debtors  -  -  -  New provisions and adjustments to previous provisions  Other non-cash items  Adjustment for NDPBs Remove voted resource and capital Add cash grant-in-aid  Adjustments to reflect movements in working balances  Increase -  Decrease  in creditors Use of provisions  Removal of non-voted budget items  -  -  -  148,990  113,197  73,628  -927,000  -910,000  -757,245  -927,000  -910,000  -757,245  -  -  -  8,965,142  9,507,570  7,017,450  Of which Consolidated Fund Standing Services Other adjustments  Net Cash Requirement  386  Department for International Development  Main Estimates, 2014-15  Part III Note A - Statement of Comprehensive Net Expenditure  Reconciliation Table 2014-15 Plans Gross Administration Costs Less Administration DEL Income Net Administration Costs  2013-14 Provisions  '000  2012-13 Outturn  117,546  125,337  131,018  -3,500 114,046  -6,569 118,768  -7,097 123,921  Gross Programme Costs Less Programme DEL Income Programme AME Income Non-budget income Net Programme Costs  9,212,081  9,602,998  7,036,633  9,212,081  -368 9,602,630  -45,625 6,991,008  Total Net Operating Costs  9,326,127  9,721,398  7,114,929  Resource DEL  6,794,152  7,446,861  5,298,356  Capital DEL  2,043,000  1,968,442  1,604,356  Of which  Resource AME  488,975  306,095  212,217  Capital AME  -  -  -  Non-budget  -  -  -  -  -1,544 -  -  -2,043,000 -  -1,968,442 -  -1,604,356 -  927,000  910,000  757,245  8,210,127  8,661,412  6,267,818  Resource DEL  7,870,142  8,469,888  6,129,229  Resource AME  339,985  191,524  138,589  Adjustments to include Grants to devolved administrations Prior period adjustments  -  -  -  Adjustments to remove Consolidated Fund Extra Receipts in the resource budget  -  -  -  Other adjustments  -  -  -  8,210,127  8,661,412  6,267,818  Adjustments to include Departmental Unallocated Provision resource Consolidated Fund Extra Receipts in the budget but not in the SoCNE  Adjustments to remove Capital in the SoCNE Grants to devolved administrations  Non-Budget Consolidated Fund Extra Receipts in the SoCNE  Other adjustments Total Resource Budget Of which  Total Resource Estimate 387  Department for International Development  Main Estimates, 2014-15  Part III Note B - Analysis of Departmental Income 2014-15 Plans Voted Resource DEL  Of which  '000 2012-13 Outturn  2013-14 Provision  -3,500  -6,937  -8,577  Administration Sales of Goods and Services Of which G Total Operating Costs H Central Programmes Other Income Of which G Total Operating Costs  -3,500  -6,569  -4  -3,500 -  -6,569 -  -4 -7,093  -  -  -6,819  H Central Programmes Total Administration  -3,500  -6,569  -274 -7,097  -  -368  -25  -  -  -3 -1 -18  -  -368  -3  -  -  -701  -  -  -701 -490  -  -  -490  -  -  -264  -  -  1 -32  -  -  -132 -101  -  -368  -1,480  -3,500  -6,937  -8,577  -14,390  -17,000  -61,266  -  -  -44,145  -14,390  -17,000  -44,145 -17,121  -14,390 -14,390  -17,000 -17,000  -17,121 -61,266  -  -  -5,708  Other Income  -  -  -5,708  Of which O Central Programmes  -  -  -5,708  Total Programme  -  -  -5,708  -14,390  -17,000  -66,974  Programme Sales of Goods and Services Of which BWealth Creation D Governance and Security E Direct Delivery of Millennium Development Goals G Total Operating Costs Interest and Dividends Of which H Central Programmes Other Grants Of which A CSC NDPB net scholarship relating to developing countries Other Income Of which D Governance and Security E Direct Delivery of Millennium Development Goals F Global Partnerships G Total Operating Costs Total Programme  Total Voted Resource Income Voted Capital DEL  Of which Programme  Other Grants Of which H Central Programmes Repayments Of which H Central Programmes Total Programme  Voted Capital AME  Of which  Programme  Total Voted Capital Income 388  Department for International Development  Main Estimates, 2014-15  Part III Note C - Analysis of Consolidated Fund Extra Receipts No CFER income or receipts are expected in 2014-15, 2013-14 or 2012-13"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " A definition of income deduction is now within sub-section 10 to explain that it includes any form of deduction in the computation of income or profits"], ["2014-treasury-dec-FSCS_annual_report_2014_print.txt", " In creating the SAR, the UK Parliament required that HM Treasury hold an independent review of the Investment Bank Special Administration Regulations within two years"], ["2014-treasury-dec-London_Hong_Kong_RMB_Forum.txt", " In view of this, the clearing banks in London and Hong Kong should work  5  together and with other banks to improve RMB fund transfers between London and Hong Kong"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " Paragraph 4 disapplies the interaction provision in Schedule 41 to FA 2008 penalties for failure to notify and certain VAT and excise offences so that a penalty under that schedule is not reduced by the amount of a penalty charged under this Part, calculated by reference to the same amount of tax"], ["2014-treasury-dec-PU1624_final__web_.txt", " Where a department has no power to pay a subsidy or where such a subsidy would represent state aid, the overall effect on budgets is still the same, since it is the initial shortfall in PC performance against the cost of capital that impacts on the Budget"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", "  5  7A  Paragraph b of the definition of period of ownership does not apply in a case where paragraph 9 of Schedule 4ZZB applies by virtue of sub-paragraph 1b of that paragraph the individual has made an election for the retrospective basis of computation to apply"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " New subsection 235A3 provides a power to make regulations that define local authority\u2019 and qualifying payment\u2019, and new subsection 235A4 allows these regulations to contain transitional provision and savings"], ["2014-treasury-dec-39796_Cm_8847_Accessible.txt", " The British Business Bank will continue to target schemes at particular imperfections in the market in order to achieve value for money for the taxpayer"], ["2014-treasury-dec-201409forecomp.txt", "uk  015 8269 6999  Fathom Consulting  Philip Lachowycz  plfathom-consulting"], ["2014-treasury-dec-FRAB__120__02_-_IFRS_13_Fair_Value.txt", " The outcome would be expected to be broadly similar to option 1, but with non-specialised assets such as offices valued based on their highest and best use if they are not subject to restrictions"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", "1  Non-current Bank and other borrowings Financial guarantees Other Total non-current Total  24"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", " 1  Annual report and accounts 2013-14\u2003\u2003 87  Figure 1 HMT Group Balance Sheet  Bodies with the largest assets  HM Treasury 98"], ["2014-treasury-dec-Diverted_Profits_Tax.txt", " Subsection 2 sets a time limit of 30 days from the receipt of a preliminary notice in which a company can make written representations to the designated HMRC officer"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", " The main credit risks arose from the loans and guarantees provided by the Treasury to the financial institutions, the purchases of assets from the financial institutions, including reverse sale and repurchase agreements reverse repos\u2019 entered into by DMO and the Bank of England, and student loans provided by BIS"], ["2014-treasury-dec-Wales_Bill_-_Impact_Assessment_-_Report_Stage_-_Welsh_Language_Version_10_6_14_pdf.txt", " Yn benodol, byddid yn gofyn am farn Llywodraeth Cymru"], ["2014-treasury-dec-37630_Budget_2014_Web_Accessible.txt", "162 Carbon price floor CPF reform  The government will limit the difference between the carbon price implied by the CPF and the EU allowance price to 18tCO2 from 2016-17 to 2019-20"], ["2014-treasury-dec-131010_Letter_and_annexes_from_HMT_to_Govt_Actuary_2.txt", " 2 For the purpose of calculating the contribution rate in paragraph 1, the data, methodology and assumptions specified in directions 14 to 26 must be adjusted though no members of the scheme a have any benefits accrued in any connected scheme or schemes and b have any entitlement to exceptions made under sections 185 to 7 of the 2013 Act Cost cap past service cost 57"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " The diverted profits tax is a new charge on diverted profits"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", " Examples include the Bank of England 28 February and Academies 31 August"], ["2014-treasury-dec-GM_AB2017_update_document_and_new_commitments_web.txt", " The GMCA will work with Government and local employers to encourage a strong Greater Manchester offer of traineeships, work placements and apprenticeship placements"], ["2014-treasury-dec-44695_Autumn_Statement__Print_ready_.txt", "5 billion to 26 billion"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " Subsection 3 of clause 228 defines a promoter in relation to relevant arrangements as a person who at any time is a promoter for a relevant proposal which becomes the relevant arrangements, or is responsible for the design, organisation or management of the arrangements"], ["2014-treasury-dec-44695_Accessible.txt", " Public sector net debt peaks in the same year as forecast at Budget 2014, and peaks at a slightly lower level on a comparable basis"], ["2014-treasury-dec-Payment_systems_regulator_IA.txt", " The Office of Fair Trading\u2019s recent report, UK Payment systems How regulation of UK payment systems could enhance competition and innovation, echoes this view, and states  the development of UK payment systems appears to have been slowed by the fact that, when acting as members, owners and users of payment systems, retail banks do not have significant incentives to generate competition and drive innovations"], ["2014-treasury-dec-Greater_Manchester_Agreement_i.txt", " The Departments for Business, Innovation and Skills BIS and Education DfE will work with Greater Manchester to identify an appropriate share"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", "  Treasury played a key role in ensuring that departmental evidence on spending proposals was of a quality and consistency to underpin decisions in the 2010 Spending Review and 2013 Spending Round"], ["2014-treasury-dec-PU1738_print_CMYK.txt", " The Prime Minister was clear that, when Member States are demonstrating greater fiscal discipline domestically, we should not be spending more through the EU"], ["2014-treasury-dec-main_supply_estimates_2014_2015_print.txt", " All changes require the specific approval of the Treasury"], ["2014-treasury-dec-EEA_Accounts_2013-14_-_web.txt", " The risk and control framework 4"], ["2014-treasury-dec-Wales_Bill_-_Explanatory_Notes_-_Report_Stage_-_Welsh_Language_Version_10_6_14_pdf.txt", "  Mae is-adran 9 yn diwygio adran 828B o DTI 2007"], ["2014-treasury-dec-DISCLOSURE_OF_TAX_AVOIDANCE_SCHEMES.txt", " 12 by the Finance Act 2015 c"], ["2014-treasury-dec-scotland_analysis_fiscal_policy_and_sustainability_print.txt", " This is for illustrative purposes only and does not reflect any UK Government position in the event of independence"], ["2014-treasury-dec-DISCLOSURE_OF_TAX_AVOIDANCE_SCHEMES.txt", " Amendment of the Avoidance Schemes Information Regulations 2012 2"], ["2014-treasury-dec-Depositor_preference_SI_30-6-14.txt", " Section 4 was amended by the Insolvency Act 2000 c"], ["2014-treasury-dec-New_Clause_1.txt", " It applies a fraction to the value of OC based on the number  FINANCE BILL 2014 NEW CLAUSE 1 NEW SCHEDULE 1 of days during which the asset was owned or leased"], ["2014-treasury-dec-37630_Budget_2014_Web_Accessible.txt", " Budget 2014 sets out further action to help businesses invest and export, to reduce energy costs  especially for manufacturers  and to increase housing supply"], ["2014-treasury-dec-PU1738_print_CMYK.txt", "1 The first 2 Own Resources are known collectively as Traditional Own Resources TOR"], ["2014-treasury-dec-Treasury_minutes_print.txt", " The Education Funding Agency is responsible for acquiring premises, and for the funding and oversight of financial management and governance in open free schools"], ["2014-treasury-dec-OOTLAR_19_March_2014__1_.txt", "  Equalities impacts  Due to differences in tobacco consumption, any change to tobacco duties will have an equalities impact"], ["2014-treasury-dec-37630_Budget_2014_Web_Accessible.txt", " These changes have effect where the cessation of membership of the relevant group occurs on or after 1 April 2014 Finance Bill 2014   changes will be made to the rules in Chapter 3 of Part 6 Corporation Tax Act 2009, concerned  with the taxation of certain collective investment vehicles, to enhance existing anti-avoidance provisions and to clarify aspects of the operation of the rules"], ["2014-treasury-dec-PESA_2014_-_print.txt", "25 Data in previous editions of PESA may not be directly consistent with PESA 2014 due to changes in data coverage and classification changes"], ["2014-treasury-dec-44695_Autumn_Statement__Print_ready_.txt", " The OBR\u2019s judgement is that the government\u2019s policies are consistent with a roughly 80 chance of achieving the fiscal mandate in 201920"], ["2014-treasury-dec-07._2013-14_DEPARTMENT_PURPLE.txt", "  2  2013-14  DEPARTMENT PURPLE ILLUSTRATIVE TRUST STATEMENT  Statement of Revenue, Other Income and Expenditure for the Year Ended 31 March 201Y  Note  201X-1Y 000  201W-1X 000  Revenue Licence Fees and Taxes List the separate sources of taxes and licence fees  2"], ["2014-treasury-dec-FRAB__119__08_-_2013-14_and_2014-15_FReM_and_illustrative_statements_including_Annexes_A_to_E.txt", " In the public sector the more important concept is that of the maintenance of service potential  the fact that there may have been previous, market driven, revaluation gains is not so relevant as these will not in themselves result in an increase in the service potential or utility of an asset against which a real decrease in service potential due to a subsequent clear consumption of economic benefit can be offset"], ["2014-treasury-dec-FRAB__119__08_-_Annex_I2_-_AGENCY_PINK_2014-15.txt", " The note should then go on to say These are not agency assets and are not included in the accounts"], ["2014-treasury-dec-FRAB__119__08_-_Annex_I2_-_AGENCY_PINK_2014-15.txt", " The Agency has entered into the following unquantifiable contingent liabilities list with explanatory narrative"], ["2014-treasury-dec-main_supply_estimates_2014_2015_print.txt", " These charges, along with scheme members' contributions, offset the spending of this Estimate"], ["2014-treasury-dec-Wales_Bill_-_Explanatory_Notes_-_Report_Stage_-_Welsh_Language_Version_10_6_14_pdf.txt", "  Mae adran 122A5, 6 a 7 yn cynnwys rheolau ychwanegol ar fenthyca gan Weinidogion Cymru i ariannu gwariant cyfalaf"], ["2014-treasury-dec-FRAB_121_07_IFRS_13.txt", "FRAB 121 07 19 June 2014  DRAFT Financial Reporting Advisory Board Paper IFRS 13 Fair Value Measurement Issue  At FRAB 120 HM Treasury and CIPFA recommend a new principlesbased approach for determining the use of IFRS 13 across the public sector"], ["2014-treasury-dec-44695_Accessible.txt", " Bidders for the next Anglia franchise, which will start in October 2016, will be incentivised to submit plans for achieving these recommendations for services to Norwich in 90 minutes and associated benefits along the Great Eastern Main Line"], ["2014-treasury-dec-10459.Consolidated_Fund.for_web.txt", " The contingent liability of 4,277 million represents the CF\u2019s potential obligation in respect of returned coins"], ["2014-treasury-dec-39796_Cm_8847_Print_Ready.txt", "2 As announced by the Chancellor in the December 2013 Autumn Statement, the Government intends to realise value for the taxpayer through sales from the pre-2012 Income Contingent loan book"], ["2014-treasury-dec-FRAB__120__07_-_Annex_C_-_FT_ARM_14-15.txt", "90  2 Disclose  Board  C"], ["2014-treasury-dec-government_financial_reporting_manual_201314.txt", " For example, the line graph required in Part 3 of Schedule 8 will not be applicable to reporting entities covered by the requirements of this Manual"], ["2014-treasury-dec-Public_Spending_Statistics_July_2014_consolidated_revised.txt", " DEL expenditure in this table is shown on a full resource budgeting basis, which is given by resource DEL plus capital DEL less depreciation including impairments in DEL"], ["2014-treasury-dec-Final_IA_-_ring-fencing_and_depositor_preference.txt", "  14  Over a 30-year forecast period see Calculating present value of GDP cost section"], ["2014-treasury-dec-Govt_amdts_42_and_43_BPRA_clause_61__Govt_NC3_and_NS_2_GBER.txt", " Carbon assessment this measure will have no impact on carbon emissions"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", "10 The OBR forecasts productivity growth to pick up to 2"], ["2014-treasury-dec-OLD_complete_v3.txt", " It will affect sums which arise to managers who have entered into arrangements involving partnerships or other transparent vehicles, but not sums linked to performance, often described as carried interest, nor returns which are exclusively from investments by partners"], ["2014-treasury-dec-Tackling_marketed_tax_avoidance.txt", " 7 See paragraph 22 appeals against final rulings made out of time for circumstances in which the duty in sub-paragraph 2 is suspended"], ["2014-treasury-dec-Notice_Russia_010221.txt", " Yanukovych is also suspected of supporting a policy, which reduced the defence capability of Ukraine\u2019s Armed Forces stationed in Crimea prior to the 2014 Russian invasion"], ["2014-treasury-dec-PESA_2014_-_print.txt", "12 Central government support for local government capital expenditure comprises capital grants and Supported Capital Expenditure Revenue up to March 31 2011 in England, equivalent to supported borrowing in Scotland"], ["2014-treasury-dec-PU1616_OTS_employee_benefits_final_report.txt", " But most of all we thank the team who have done the work our four secondees, Tracey Bowler, Theresa Dendy, Suzy Giele and Michael Wilson plus the tireless input, support and coordination of Jayesh Patel"], ["2014-treasury-dec-Treasury_minutes_web.txt", "2 Police collaboration is an important tool for achieving cost savings and for making best use of specialist police services"], ["2014-treasury-dec-Construction_Industry_Scheme.txt", "1  The purpose of this instrument is to speed up the administration of new projects and investments by relaxing the requirements of the compliance test where one member of a firm already has gross payment status"], ["2014-treasury-dec-Govt_amdts_44_to_66_Companies_owned_by_employee_ownership_trusts_Cl283_sch33.txt", " However, there is a grace period\u2019 of up to six months during which the fraction may exceed 25 without there  FINANCE BILL 2014 CLAUSE 283 SCHEDULE 33 being a disqualifying event on that account"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " The Climate Change Levy General Regulations 2001c are amended as follows"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", "8 billion 2011-12 0"], ["2014-treasury-dec-PU1643_Charter_budget_responsibility_update_web.txt", " In producing the annual sustainability report, where a long-term policy has not yet been set by the Government, the OBR will set out the assumptions it makes in its projections regarding policy transparently"], ["2014-treasury-dec-spend04_sciencedoc_1_090704.txt", "33 HEIs are developing a more flexible approach to managing their workforces, backed by investment from the Government of 0"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", "2 economic ownership of Lloyds Banking Group as at 31 March 2013"], ["2014-treasury-dec-10460-001_National_Loans_Fund_Account.for_web.txt", " During the year there have been no transactions between key management personnel at the Treasury and the NLF"], ["2014-treasury-dec-140220_Letter_and_annexes_from_HMT_to_Govt_Actuary_3.txt", " Since you wrote, ONS have published the updated Direction 142i"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", " 4 The Clear Line of Sight initiative has brought about greater alignment of the frameworks and data used to support them"], ["2014-treasury-dec-elps_main_doc_final.txt", "7 The complexities of the Scheme mean that policyholders may have general queries about the information they have received in the post"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", "5  100 0  2011-12  2012-13  2013-14  2014-15  2015-16  0  Annual cash gain typical basic rate taxpayers LHS Annual cash gain typical higher rate taxpayers LHS Number of individuals taken out of income tax RHS Source HM Treasury analysis based on 2010-11 to 2015-16 personal tax parameters, HMRC analysis based on Survey of Personal Incomes 2011-12 data and Budget 2014 OBR forecasts"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " The office holder\u2019 condition set out in subsection 1e specifies that the condition must be met for a requisite number of days, which recognises that in some cases, for reasons beyond the employer\u2019s control, the condition might not be met"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", "34 The purpose of the Equitable Life Payment Scheme is to make payments to Equitable Life policyholders who suffered financial losses as a result of government maladministration which occurred in the regulation of Equitable Life"], ["2014-treasury-dec-Abolition_of_the__8_500_threshold_for_benefits_in_kind.txt", " This followed the Office of Tax Simplification\u2019s OTS review of employee BiKs and expenses"], ["2014-treasury-dec-supplementary_estimates_and_new_estimates_2013_14_120214_correction.txt", "  -400,000  Section A A transfer from DFID programme for reform and transition work in Burma"], ["2014-treasury-dec-Modernising_the_taxation_of_corporate_debt_and_derivative_contracts.txt", "  FINANCE BILL 2015  81"], ["2014-treasury-dec-PESA_2014_-_print.txt", "8bn DECC resource AME liability"], ["2014-treasury-dec-FRAB__119__08_-_Annex_G4_-_MAGENTA_PENSION_SCHEME_2013-14.txt", " The Statement of Financial Position shows the unfunded net liabilities of the Scheme the Statement of Comprehensive Net Expenditure shows, amongst other things, factors contributing to the change in the net liability analysed between the pension cost, enhancements and transfers in, and the interest on the Scheme liability"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " New section 328A, subsection 8 to 10 operate for section 328A in the same way that subsections 6 to 8 of section 318A operate for that section"], ["2014-treasury-dec-OOTLAR_19_March_2014__1_.txt", "2 This includes confirmation of previously announced policy changes and explains where changes, if any, have been made following consultation on the draft legislation"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " It supports the Government\u2019s anti-avoidance policy by tackling those who have carelessly or deliberately failed to comply with regulations made under s71bB of ITEPA 2003"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_web.txt", "  Summary of the Money Advice Service\u2019s Amortisation Policy of Intangible Non-Current Assets Intangible Non-Current Asset Useful Economic Life  j  Internally generated website infrastructure  3 years  Software licenses  Amortised over the duration of the licence  Impairment of property, plant and equipment and intangible assets"], ["2014-treasury-dec-PESA_2014_-_print.txt", " Public order and safety 30,164  5  30  -  1,356  1  2,310  -  -  -  3  -  -  -  634  7,814  15,090  -  2,598  324  -  -  -  4"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " If there is no instalment for the same chargeable period due after Royal Assent then a further instalment, equal to the adjustment amount, becomes due 30 days after Royal Assent"], ["2014-treasury-dec-PU1624_final__web_.txt", "68 Equity withdrawals benefit Capital budgets"], ["2014-treasury-dec-AS2014_policy_costings_final.txt", " For modelling purposes, this costing assumes that the phased roll-out will continue with final expansions in February 2015 and March 2015"], ["2014-treasury-dec-survivor-benefits-in-occupational-pension-schemes-annex-c.txt", " As far as I am aware, any such differences do not affect the order of magnitude of the results of my calculations"], ["2014-treasury-dec-PESA_2014_-_print.txt", "1 Total identifiable expenditure on services in England by sub-function, 2008-09 to 2012-13 continued  million National Statistics  6"], ["2014-treasury-dec-FRAB__120__07_-_Annex_C_-_FT_ARM_14-15.txt", "  The name of any person and in particular any director of the trust who was not a member of the committee who provided advice or services to the committee that materially assisted the committee in their consideration of any matter"], ["2014-treasury-dec-20140310_bailin_section48p_order_CONSULTATION_DRAFT_FINAL_FINAL__2_.txt", " Omit article 9 termination rights"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", "9 billion 2011-12 3"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", "  Business investment as a share 8"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_print.txt", "5m and includes expenditure on our Money Lives research, one of the largest studies of this type undertaken over the last few years in the UK, and other key research activities"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " The time limit for provision of the information and documents is variable and will be specified in the notification from HMRC"], ["2014-treasury-dec-PN_January_2014_II.txt", " Please send all comments or enquiries on our statistics to Statistical Contact  Luc Tucker  Email ReservesStatisticshmtreasury"], ["2014-treasury-dec-main_supply_estimates_2014_2015_print.txt", " Similarly, the relationship between the Principal Accounting Officer and the ALB Accounting Officers is set out in writing"], ["2014-treasury-dec-FSCS_annual_report_2014_print.txt", " FSCS has started to receive claims against firms such as TailorMade Independent Limited, which failed in October 2013"], ["2014-treasury-dec-Scotland_analysis__Fiscal_policy_and_sustainability.txt", " 2014 The political economy of small European states and lessons for Scotland in National Institute Economic Review No"], ["2014-treasury-dec-Modernising_the_taxation_of_corporate_debt_and_derivative_contracts.txt", " It supports the Government\u2019s policy of simplifying taxation by addressing difficulties which have arisen in the application of the regime"], ["2014-treasury-dec-AS2014_policy_costings_final.txt", "  15  Social investment tax relief Measure description Social Investment Tax Relief SITR has been in place since 6 April 2014, to incentivise direct private investment in social enterprises"], ["2014-treasury-dec-FRAB__119__08_-_Annex_G4_-_MAGENTA_PENSION_SCHEME_2013-14.txt", " The accounting policies adopted have been applied consistently in dealing with items considered material in relation to the Scheme financial statements"], ["2014-treasury-dec-Further_Devolution_to_Greater_Manchester_Combined_Authority_FINAL.txt", " The government also commits to an early discussion with Greater Manchester over the level of resources needed to deliver its objectives"], ["2014-treasury-dec-OOTLAR_19_March_2014__1_.txt", "  Monitoring and evaluation The measure will be monitored through monitoring of disclosures of new avoidance schemes to circumvent the measure, and through regular communication with affected taxpayers and practitioners"], ["2014-treasury-dec-FSCS_annual_report_2014_print.txt", "indb 46  03072014 1436  47  Section 7  FSCS Finances Compensation, Running Costs, Recoveries and Levies We continued to pay out compensation across a wide range of qualifying claims during 201314"], ["2014-treasury-dec-OLD_complete_v3.txt", "  2  Contents Introduction  4  Overview of measures  5  Income Tax  6  Corporation tax and Diverted Profits Tax  13  Indirect Tax  17  Stamp duty, Capital Gains Tax, Inheritance Tax Annual Tax on Enveloped Dwellings  20  Tax administration and compliance  23  Tax Credits and Pensions  26  Tax Impact and Information Notes Introduction  27  Contents  28  Individual notes  31  3  Introduction The Government has committed to confirming the majority of measures for inclusion in the Finance Bill at least three months prior to introduction of the Bill itself and, where possible, to publish draft legislation for each of these measures"], ["2014-treasury-dec-DISCLOSURE_OF_TAX_AVOIDANCE_SCHEMES.txt", " Relevant guidance will be updated"], ["2014-treasury-dec-Statutory_exemption_for_trivial_benefits_in_kind.txt", " This enables the 50 figure in new subsection 3 to be amended by Treasury order using the negative resolution procedure 15"], ["2014-treasury-dec-20140308_bailin_mandatory_compensation_CONSULTATION_DRAFT_FINAL__2_.txt", "1 A relevant compensation order must include the following provisions subject to any necessary modifications"], ["2014-treasury-dec-44695_Autumn_Statement__Print_ready_.txt", " The northern regions are home to 7 of the 24 Russell Group Universities"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", "8  Clinical negligence bn 1"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", "2  2012-13 Total  Land and buildings for resale and finished land and buildings bn 1"], ["2014-treasury-dec-39796_Cm_8847_Accessible.txt", " The Committee published its report on 5 February 2014"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", "6 cost Available for sale financial assets 69"], ["2014-treasury-dec-OLD_complete_v3.txt", " Part 3 of ITTOIA deals with property income, and Chapter 3 sets out the rules for calculation of property business profits"], ["2014-treasury-dec-banking_reform_impact_assessment_05072014.txt", "3bn in 2013-14 terms"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " 4 If the deposit-taker determines that there are no affected accounts as a result of the hold notice, it must give HMRC a notice which a states that this is the case, and b sets out any other prescribed information"], ["2014-treasury-dec-39796_Cm_8847_Print_Ready.txt", "1 On the basis a report by the NAO, the Committee took evidence, on 2 December 2013, from HM Revenue and Customs on its progress in dealing with various personal tax, business tax and tax avoidance issues"], ["2014-treasury-dec-FRAB__119__08_-_Annex_F_Chapter_05_Form_and_content__2013-14.txt", "  Accounts prepared under the Public Finance and Accountability Scotland Act 2000 5"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", " To support the achievement of macro-economic stability by ensuring that public expenditure is controlled in support of the government\u2019s fiscal framework and 2"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", "  Disclosure of information to auditors 5"], ["2014-treasury-dec-03._2013-14_DEPARTMENT_YELLOW.txt", " It comprises three main components assets owned or controlled liabilities owed to other bodies and equity, the remaining value of the entity"], ["2014-treasury-dec-ANNUAL_TAX_ON_ENVELOPED_DWELLINGS_RELIEF_DECLARATION_RETURNS.txt", "  7  In a case not falling within section 1095 of FA 2014 which falls within subsection 8, section 159 of FA 2013 annual tax on enveloped dwellings return has effect with the same modifications as are set out in section 1096 of FA 2014 which provides for extended filing periods in certain cases"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " Arrangements is widely defined to include agreements, schemes, arrangements and understanding, whether or not they are legally enforceable"], ["2014-treasury-dec-44369_Cm_8958_accessible.txt", " Background resources    NAO report Update on preparations for Smart Metering - Session 2014-15 HC 167 PAC report Update on preparations for smart metering - Session 2014-15 HC 103  2 Committee of Public Accounts conclusion Some aspects of the Programme design may prove to be too costly"], ["2014-treasury-dec-government_financial_reporting_manual_201314.txt", " or The Department is the parent of the agencies and other bodies, if appropriate shown in note x and sponsor of the non-departmental public bodies shown in note x"], ["2014-treasury-dec-Tackling_marketed_tax_avoidance.txt", " This must be done within the time window set out above"], ["2014-treasury-dec-FRAB__119__08_-_Annex_I1_-_DEPARTMENT_YELLOW_2014-15.txt", " Departments should disclose the names and qualifications of the valuers of any assets, what assets they valued, and the date on which assets were valued during the year"], ["2014-treasury-dec-FRAB__119__09_-_Draft_Code_of_Practice_on_Local_Authority_Accounting_2014-15_with_Annexes.txt", " There were three main themes to the consultation responses"], ["2014-treasury-dec-FRAB__119__Minutes.txt", " The Chairman noted that a hard deadline was essential to a successful implementation and this needed to be clear in the communications"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", "2 March 2014 forecast -3"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " 2 After paragraph a insert aa an order under section 423A providing for fines which would otherwise be qualifying fines not to be qualifying fines"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " The efficiency of CHP stations is monitored and certified by the CHP Quality Assurance CHPQA programme, operated by the Department of Energy and Climate Change"], ["2014-treasury-dec-survivor-benefits-in-occupational-pension-schemes-annex-c.txt", "03  Current dependants\u2019 liabilities assumed to be 5 not 2 of female former members\u2019 pensioners\u2019 liabilities"], ["2014-treasury-dec-elps_annex_final.txt", "  The redress, where required, took the form of an additional amount of annuity which Equitable Life paid for"], ["2014-treasury-dec-survivor-benefits-in-occupational-pension-schemes-annex-c.txt", "  Profile of accrued liabilities by year of accrual  Gender-specific profiles derived from data on contracted-out earnings from 1978 to 2010 from DWP\u2019s LLMDB2 dataset"], ["2014-treasury-dec-Personal_Allowance_for_2015-16.txt", "  Proposed revisions Legislation will be introduced in Finance Bill 2015 to set for 2015-16 the personal allowance for those born after 5 April 1938 at 10,600 and increase the amount of the transferable tax allowance for married couples and civil partners to 1,060"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", "1  157,255  557,875  213,989  1,380,329  101,598  332,783  2,046,249  2,155,659  Additions and repayments of loans from banking customers  -  5,957,000  -  5,239,920  Proceeds on sale of loans to banking customers  -  308,700  -  466,672  367,764  526,836  454,470  902,521  -  259,300  -  1,622,000  Cash flows from operating activities  Changes in working capital other than cash  Use of provisions  22  UKAR derivative and other financial instrument cashflows Income tax paid Net cash flows from operating activities  -  158,370  -  161,434  304,473  4,821,440  2,222,157  9,397,597  31,102,264  31,102,264  11,422,473  11,422,473  7,411,061  7,411,061  5,853  5,792  -  750,203  11,411  1,066,811  -  10,000  -  40,800  1,400  12,772  8,120  28,319  Cash flows from investing activities Receipt of cash from HMT derivative financial instruments Proceeds from sale of shares held in financial institutions  18  Proceeds from sale and redemption of investment securities and other financial assets Proceeds from sale of non-financial assets Purchase of non-financial assets Net cash outflows from debt securities in issue Receipt of interest, dividend and other finance income Payments of interest and other finance expenditure  -  3,180,900  -  5,248,135  1,219,937  2,941,104  1,289,450  3,152,927  9,333  224,061  9,471  386,430  Additions to loans and available-for-sale assets  16,18  1,091,153  1,091,755  1,243,717  1,303,730  Repayments of loans and available-for-sale assets  16,18  5,740,471  958,497  4,678,354  1,533,208  -  118  -  572  44,371,847  38,663,523  16,146,233  10,254,825  3,798  3,798  3,679  3,679  1,942  1,942  1,804  1,804  -  -  -  52  Net excess of pension contributions over costs Net cash inflow from investing Cash flows from financing activities Cash from the Consolidated Fund non-supply Capital element of payments in respect of on-balance sheet PFI contracts Sovereign Grant external funding Repayments and purchase of own liabilities and equity Net cash flows from financing Net increase in cash and cash equivalents before adjustments Payments of amounts due to the Consolidated Fund Excess cash paid to the Consolidated Fund Net decrease increase in cash and cash equivalents after adjustment Cash and cash equivalents at the beginning of the period Cash movement from Core to Group in year  20 SoFP  Cash and cash equivalents at the end of the period  20  -  -  -  397,900  1,856  1,856  1,875  395,973  44,678,176 31,135,982 13,547,503  43,486,819 31,135,982 13,547,503  18,370,265 11,304,992 7,066,703  19,256,449 11,304,992 7,066,704  5,309 9,284 2,981  1,196,666 9,059,000 -  1,430 10,714 -  884,753 8,174,247 -  994  7,862,334  9,284  9,059,000  Cash and cash equivalents at the beginning of the period for Core Treasury and Agencies differs from the prior year closing balance as IFUL is consolidated at a group level in the current year and in Core Treasury In prior years"], ["2014-treasury-dec-Public_Spending_Statistics_July_2014_consolidated_revised.txt", " This is equivalent to supported borrowing in Scotland"], ["2014-treasury-dec-INHERITANCE_TAX_EXEMPTION_FOR_DECORATIONS_AND_OTHER_AWARDS.txt", " For example if a policeman received a bonus payment for public service as well as a medal or decoration, the bonus payment would not be treated as excluded property"], ["2014-treasury-dec-FRAB__120__07_-_Annex_C_-_FT_ARM_14-15.txt", " and in a note accompanying the table, an explanation of why any performance measures where chosen and how any performance targets are set o an explanation of whether there are any provisions for the recovery of sums paid to directors or for withholding the payments of sums to senior managers  accompanying notes setting out o for any new components of the remuneration package, why they have been introduced o any changes made to existing components of the remuneration package o an explanation of the differences between the foundation trust\u2019s policy on senior managers\u2019 remuneration and its general policy on employees\u2019 remuneration"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", " As with operating leases, contingent rental is only recorded as income or expense when it is actually incurred"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", "uk  60\u2003\u2003 Annual report and accounts 2013-14  5"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", "  3  Condition B is that, at any later time, it is no longer expected that the amounts mentioned in subsection 1b will in future be transferred to become items of profit or loss"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", " The separation of tax, regulation and welfare systems, and the emergence of a border effect\u2019, would make it harder for goods, capital and workers to move between Scotland and the continuing UK"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", "11 Whilst there are similarities between fiscal management measures and WGA, there are also differences"], ["2014-treasury-dec-OOTLAR_19_March_2014__1_.txt", "  A80  This TIIN updates the one published on 10 December 2013 with information about the impact of the new exemptions on the CCA and CRC schemes see General description of the measure\u2019 above and knock on changes to the Operative date\u2019 and Proposed revisions\u2019 sections below"], ["2014-treasury-dec-OOTLAR_19_March_2014__1_.txt", "5 abv Still wine and made-wine exceeding 5"], ["2014-treasury-dec-main_supply_estimates_2014_2015_print.txt", "  329  Serious Fraud Office  Main Estimates, 2014-15  330  HM Procurator General and Treasury Solicitor  Main Estimates, 2014-15  HM Procurator General and Treasury Solicitor Introduction 1"], ["2014-treasury-dec-2-local-welfare-provision-review-nov-2014.txt", " For example, section 2 of the Local Government Act 2000 enables local authorities to provide financial assistance to any individual"], ["2014-treasury-dec-OOTLAR_19_March_2014__1_.txt", " Flexible legal resource options are being considered to meet the expected demands of this work"], ["2014-treasury-dec-FRAB__119__08_-_Annex_G3_-_NDPB_GREEN_2013-14.txt", "  201X-1Y  201W-1X  000  000  22  2013-14  NDPB GREEN ILLUSTRATIVE ACCOUNTS  List separatelyInventories  12"], ["2014-treasury-dec-UK_Sovereign_Sukuk_PLC_Offering_Circular.txt", " Any reply e-mail communications, including those you generate by using the Reply\u2019\u2019 function on the e-mail software, will be ignored or rejected"], ["2014-treasury-dec-131010_Letter_and_annexes_from_HMT_to_Govt_Actuary_2.txt", "75 rate ensures that the earnings assumption used to project the cost of future payments is consistent with the discount rate used to express those earnings in current terms"], ["2014-treasury-dec-45502_Cm_8988_Print.txt", "4 The department agrees that the company must have the skills and resources it needs, whilst delivering value for money"], ["2014-treasury-dec-FSCS_annual_report_2014_web.txt", " Previously he was Director General for Security at the Home Office with responsibility for Counterterrorism and Organised Crime"], ["2014-treasury-dec-PN_February_2014_II.txt", " 5 Net present value of foreign currency forwards, interest rate and cross currency swaps excl"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_print.txt", "They explained everything in a way I understood"], ["2014-treasury-dec-FRAB__119__08_-_Annex_H_-_2014-15_FReM.txt", " In order that readers of the Annual Report can identify those paragraphs that are subject to the auditors opinion on consistency, the contents outlined above should be clearly identified by way of headings"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", "  The Permanent Secretary and senior civil service 3"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", " The most significant variance was 68 million of additional FCA fine income from further fines imposed after the time of the Supplementary Estimate, bringing the total fines payable to HM Treasury to 386 million"], ["2014-treasury-dec-45502_Cm_8988_Accessible.txt", "    Total outturn 446"], ["2014-treasury-dec-OLD_complete_v3.txt", "  Proposed revisions Legislation will be introduced in Finance Bill 2015"], ["2014-treasury-dec-PU1624_final__web_.txt", "48 Therefore profitloss on disposal is not an influence on the Surplus on the Current Budget, since SOCB is measured by reference to transactions on the current account, measured with reference to the National Accounts"], ["2014-treasury-dec-FSCS_annual_report_2014_print.txt", " Set against a timeline that tracks some of the key events in our past, Vision for a Confident Future spells out clearly what we aim to achieve"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", "8 billion 2011-12 6"], ["2014-treasury-dec-FSCS_annual_report_2014_web.txt", " The agency fee for the service was 294,000 2013 420,000 2012 336,000"], ["2014-treasury-dec-44695_Autumn_Statement__Print_ready_.txt", "59 Venture capital schemes changes to scheme rules  All community energy generation undertaken by qualifying organisations will be eligible for SITR with effect from the date of the expansion of SITR, at which point it will cease to be eligible for the Enterprise Investment Scheme EIS, Seed Enterprise Investment Scheme SEIS and VCTs"], ["2014-treasury-dec-FRAB_121_07_IFRS_13_annex_exposure_draft_of_proposed_amendments_to_FReM.txt", " IAS 40 applies in full to all reporting entities covered by this Manual that hold or are constructing or developing properties only for the purpose of earning rentals or for capital appreciation or both"], ["2014-treasury-dec-main_supply_estimates_2014_2015_web.txt", " In discharging these responsibilities, particular regard is given to - observing any accounting and disclosure requirements including any Accounts Direction and applying suitable accounting policies on a consistent basis - making judgements and estimates on a reasonable basis - stating whether applicable accounting standards, as set out in the Financial Reporting Manual FReM, or an organisation\u2019s version of it, have been followed, and explain any material departures in the accounts and - preparing the accounts on a going concern basis"], ["2014-treasury-dec-scotland_analysis_fiscal_policy_and_sustainability_print.txt", " Scottish Government analysis A Scottish Government paper4 on the childcare policy considers the effect of a 6 percentage point increase in the female labour market participation rate,5 and uses that to estimate a 700 million increase in tax revenue due to higher economic output"], ["2014-treasury-dec-OLD_complete_v3.txt", "  Background to the measure The changes in the appropriate percentage for cars for 2017-18 and 2018-19 were announced at Budget 2013 and Budget 2014"], ["2014-treasury-dec-main_supply_estimates_2014_2015_print.txt", " Promotion and support for sustainable development, consumption and production"], ["2014-treasury-dec-PU1616_OTS_employee_benefits_final_report.txt", " This does, of course, formalise the HMRC guidance in many ways but we think the current guideline is too high our tentative view is that the level should be 30 per cent of an employee\u2019s normal working week and we have used this to illustrate the following discussion"], ["2014-treasury-dec-Fuel_duty_-_aqua_methanol.txt", "  Matters of special interest to the Joint Committee on Statutory Instruments None  4"], ["2014-treasury-dec-PU1624_final__web_.txt", " See section in chapter 3, paragraph 3"], ["2014-treasury-dec-Payment_systems_regulator_IA.txt", " UK payment systems How regulation of UK payment systems could enhance competition and innovation"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", "23 Financial stability expenditure within resource AME related to fair value movements in derivatives, income from financial stability interventions, impairment of financial instruments, and profit on the sale of Lloyds shares"], ["2014-treasury-dec-MCD_draft_regulations.txt", " Meaning of credit intermediary 40"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", " Finance Bill 2014  Budget 2014  3763006RedBookChap 2B"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", "0 billion in 2014-15, within a range of 11"], ["2014-treasury-dec-Construction_Industry_Scheme.txt", "  Legislative context  4"], ["2014-treasury-dec-PU1657_Response_to_Remit_and_Recommendations_for_FPC__no_covers_.txt", " The Government's economic policy The Financial Poiicy Committee notes the Government's economic poiicy, including its objectives for growth and employment"], ["2014-treasury-dec-44695_Accessible.txt", " To increase transparency, the government will enable HMRC to publish summary information about DOTAS-notified tax avoidance schemes and their promoters"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " New subsection 159A1 defines a relief declaration return as an ATED return which contains a declaration, relates to one, and only one, type of relief and specifies the type of relief it relates to"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", " In the case of the former, the FReM will usually prescribe the appropriate handling arrangements, and the Department will issue detailed guidance on restatement of accounts and the collection of restated data via summarisation schedules where appropriate, even if immaterial at a local body level"], ["2014-treasury-dec-FSCS_annual_report_2014_print.txt", " m Third party arrangements as agent FSCS works for and makes compensation payments on behalf of third parties, as agent these are recoverable from such parties"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_print.txt", " We hold regular meetings of consultative forums, bringing together senior representatives from the financial services industry, consumer groups, and the debt advice sector"], ["2014-treasury-dec-OLD_complete_v3.txt", " No IT or staffing changes are needed for HMRC to administer the extended relief"], ["2014-treasury-dec-FRAB__119__08_-_2013-14_and_2014-15_FReM_and_illustrative_statements_including_Annexes_A_to_E.txt", "479A was inserted into the Companies Act 2006 by SI 20122301 which allows exemption from audit for subsidiary companies, provided that the parent company provides a guarantee for the subsidiarys liabilities, and the subsidiary is included in the consolidated accounts of the parent"], ["2014-treasury-dec-Wales_Bill_-_Explanatory_Notes_-_Report_Stage_-_Welsh_Language_Version_10_6_14_pdf.txt", "  Mae\u2019r darpariaethau ynghylch Deddfau\u2019r Cynulliad1 yn DLlC 2006 yn pennu cymhwysedd deddfwriaethol y Cynulliad ac yn rhoi per i\u2019r Cynulliad i wneud cyfreithiau, a elwir yn Ddeddfau\u2019r Cynulliad"], ["2014-treasury-dec-OLD_complete_v3.txt", " They will need to understand and apply the changes to their clients\u2019 tax affairs"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", " Impairment of loans to customers is detailed below"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", " Chaired by the Chancellor of the Exchequer in his role as lead minister in the department, it draws together ministerial and civil service leaders with experts from outside government"], ["2014-treasury-dec-PU1624_final__web_.txt", "  Comparability with Departmental Accounts 5"], ["2014-treasury-dec-budget_2014_distributional_analysis.txt", "A below illustrates the cumulative changes in the RPI, Consumer Prices Index CPI and new RPIJ index between September 2009 and September 2013"], ["2014-treasury-dec-PU1678_final__1_.txt", "43 It is theoretically possible that a firm will exist where it is impossible to meet the 8 requirement, due to the fact that over 92 of its liabilities at the point of resolution are excluded liabilities as defined in Article 442"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", "  Year ended 31 March 2013  137  Whole of Government Accounts  35"], ["2014-treasury-dec-FRAB__120__07_-_Annex_C_-_FT_ARM_14-15.txt", "  Schedule 7, paragraph 26 of the NHS Act 2006 the 2006 Act requires NHS foundation trusts to prepare an annual report"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " Subsection 1 provides that an accounting period of a company for the purposes of the diverted profits tax is the same as an accounting period of the company for the purposes of corporation tax"], ["2014-treasury-dec-PU1624_final__web_.txt", "  Capital grants in kind 6"], ["2014-treasury-dec-39796_Cm_8847_Print_Ready.txt", " The project will help identify whether individual borrowers are in receipt of benefits those not earning above the relevant earnings threshold or are deceased"], ["2014-treasury-dec-Cm_8869_Scotland_Analysis.txt", "  Source Scotland Act 1998  1"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", "  The APA closed on 31 October 2012"], ["2014-treasury-dec-scotland_analysis_fiscal_policy_and_sustainability_print.txt", " These projections assume that an independent Scotland receives a population share of UK debt by the end of 2015-16, as forecast by the OBR"], ["2014-treasury-dec-Scotland_analysis__Fiscal_policy_and_sustainability.txt", " Available at httpblogs"], ["2014-treasury-dec-AS2014_data_sources_final.txt", " These estimates are outside the domain of official statistics"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", " Where an asset is however still operational at the point of transfer, and the transferor has no control over its future use, the transferor should not make any assumptions about the future use of the asset"], ["2014-treasury-dec-44695_Autumn_Statement__Print_ready_.txt", " Gross income refers to pay only, i"], ["2014-treasury-dec-PU1738_print_CMYK.txt", " The figures for VAT contributions are after taking account of the UK rebate"], ["2014-treasury-dec-37630_Budget_2014_Web_Accessible.txt", "154 The Budget reduces taxes for the lowest income savers, gives all savers greater flexibility in how they save and invest through the ISA system, and introduces new products to help retired savers with a better return"], ["2014-treasury-dec-FRAB_121_09__code_of_practice_on_local_authority_accounting.txt", " The narrow scope amendments b and IFRIC 21 c are yet to be included in IPSAS"], ["2014-treasury-dec-39796_Cm_8847_Accessible.txt", " If the trial is used to support a Marketing Authorisation application, then the Clinical Study Report must be submitted by the applicant within 30 days of the application\u2019s authorisation, rejection or withdrawal"], ["2014-treasury-dec-Public_Spending_Statistics_July_2014_consolidated_revised.txt", " Social protection  68"], ["2014-treasury-dec-UK_Sovereign_Sukuk_PLC_Offering_Circular.txt", " The CDIs are separate legal instruments from the Underlying Certificates to which they relate and represent an indirect interest in such Underlying Certificates"], ["2014-treasury-dec-39796_Cm_8847_Print_Ready.txt", " The Committee published its report on 11 February 2014"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", "  This explanatory memorandum has been prepared by Her Majesty\u2019s Revenue and Customs and is laid before Parliament by Command of Her Majesty"], ["2014-treasury-dec-Partnerships_Mixed_membership_partnerships__Alternative_investment_fund_managers__Transfer_of_assets___income_Streams_through_partnerships.txt", " That the work was done in their capacity as directors of the corporate member makes no difference"], ["2014-treasury-dec-EEA_Accounts_2013-14_-_print.txt", " Policy and procedures manuals as well as job instructions are maintained to ensure staff carry out their responsibilities in a controlled manner"], ["2014-treasury-dec-main_supply_estimates_2014_2015_print.txt", " Since then around 300 have brought redundancy compensation claims which have been settled"], ["2014-treasury-dec-PU1638_policy_costings_bud_2014_with_correction_slip.txt", " Adjustments have been made to estimate the extent to which people may claim hardship or adjust their working hours, mis-report their income, delay reporting their income or not report their income as they reach the income threshold"], ["2014-treasury-dec-10459.Consolidated_Fund.for_web.txt", " The payments will be made from the CF"], ["2014-treasury-dec-government_financial_reporting_manual_201314.txt", "  Chapter 3, Page 4  Issue 2  FINANCIAL REPORTING MANUAL 2013-14  3"], ["2014-treasury-dec-PESA_2014_-_print.txt", " Trading bodies are publicly owned or controlled trading businesses"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_web.txt", " The financial statements comprise the Statements of Comprehensive Income, Financial Position, Cash Flows, Changes in Equity and the related notes"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", " These may need to be recognised for the first time"], ["2014-treasury-dec-main_supply_estimates_2014_2015_print.txt", " A Committee\u2019s conclusions often take the form of a report, which is printed by the House"], ["2014-treasury-dec-Lump_sums_provided_under_armed_forces_early_departure_scheme.txt", " If you have any questions about this change, or comments on the legislation, please contact Paul Blakeley on 03000 559026 email employmentincome"], ["2014-treasury-dec-PU1632_Sustainability_Reporting_Guidance.txt", " Use of this metric allows for the capture of information related to the six greenhouse gasses covered by the Kyoto Protocol CO2, CH4, N2O, HFCs, PFCs, SF6"], ["2014-treasury-dec-Payment_systems_regulator_IA.txt", " It should not have unfettered power to take decisions on matters, such as the future of cheques that are of vital personal importance to millions of people"], ["2014-treasury-dec-Treasury_minutes_print.txt", " The update will set out the department\u2019s progress against delivering savings in the most materiel military capability programmes"], ["2014-treasury-dec-44695_Accessible.txt", " This government has introduced tax relief for high-end television programmes, animation, video games and theatre productions and has expanded the successful tax relief scheme for films"], ["2014-treasury-dec-FSCS_annual_report_2014_web.txt", " 3 Performance-related bonus\u2019 is stated for the financial year in respect of which it is earned"], ["2014-treasury-dec-PU1624_final__web_.txt", " Administration budgets cover expenditure on running Central Government entities but excluding their frontline activities"], ["2014-treasury-dec-PU1660_IFRS_accounting_guidance.txt", " Other decision-making powers include power over operating activities, policy direction, budget setting and remuneration policy"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", " where an IFRIC 12 service concession does not exist should be included within the normal leasing disclosure notes"], ["2014-treasury-dec-PU1667_Tax-Free_Childcare__consultation_on_childcare_account_provision.txt", "3 In assessing options for childcare account provision in the private sector the government set out the following criteria in its consultation last year   simple  easy for parents to understand and join so that Tax-Free Childcare is widely taken up    efficient  low costs to childcare account providers, the government, parents and childcare providers of establishing, maintaining and participating in the scheme    competitive  competition in the market for account provision or competition for the market which ensures that parents benefit as much as possible from government support    secure  parents are protected if childcare account providers fail or make errors, fraud is mitigated and personal information is handled securely    responsive  minimising the time between parents paying into their account, the government top-up being received, and payments made to childcare providers, and ensuring that changes of circumstances are quickly and effectively accounted for  3"], ["2014-treasury-dec-Charges_and_rates_and_limits_and_allowances_for_2015-16.txt", " It also sets the main rates of income tax for 2015-16 the 20 basic rate, the 40 higher rate and the 45  additional rate"], ["2014-treasury-dec-FRAB__119__08_-_Annex_I2_-_AGENCY_PINK_2014-15.txt", "  Total number of special payments Total value of special payments 000  201X-1Y  201W-1X  000  000  Comparatives need be given for category totals"], ["2014-treasury-dec-FSCS_annual_report_2014_print.txt", " Before that he was Chief Executive of Unum and NatWest Life and Investments"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", "2 billion 2011-12 19"], ["2014-treasury-dec-budget_2014_distributional_analysis.txt", " The model assumes incomplete take-up of tax credits and benefits"], ["2014-treasury-dec-government_financial_reporting_manual_201314.txt", "  SIC 21 consensus 11"], ["2014-treasury-dec-FRAB__119__Minutes.txt", " Going forward she asked for clear guidance setting out estimated timescales and details of plans to remove the qualifications"], ["2014-treasury-dec-Treasury_minutes_print.txt", " This demonstrates value for money, but it does present increased cost challenges, as those areas with demographic growth are invariably those with the fastest-rising property prices"], ["2014-treasury-dec-Notice_Yemen_010221.txt", " POB 1 Bayt alAhmar, Sana\u2019a Governorate 2 Sana\u2019a 3 Sana'a, Sanhan, Al-Rib' al-Sharqi, 1 Yemen 2 Yemen 3 - a"], ["2014-treasury-dec-government_financial_reporting_manual_201314.txt", " 1 IAS 36 Impairment of Assets "], ["2014-treasury-dec-main_supply_estimates_2014_2015_print.txt", "  613  '000 Unquantifiable  Cabinet Office  Main Estimates, 2014-15  614  Security and Intelligence Agencies  Main Estimates, 2014-15  Security and Intelligence Agencies Introduction  1"], ["2014-treasury-dec-141010_Consultation_on_how_LWP_should_be_funded_in_15-16.txt", "pdf 3 httpwebarchive"], ["2014-treasury-dec-main_supply_estimates_2014_2015_print.txt", "  Around the turn of the new financial year the Treasury presents to Parliament the Main Estimates"], ["2014-treasury-dec-45502_Cm_8988_Accessible.txt", " Recommendation The department should ensure its future decisions on the budgets for support for different technologies and its process of allocating contracts are based on a clear understanding of how best to achieve the balance of technologies required to meet its strategic objectives at least cost for consumers"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", "  502  Consultation draft Schedule 1  Penalties  5  Penalties for failure to notify 9 10  Schedule 41 to FA 2008 is amended as follows"], ["2014-treasury-dec-elps_main_doc_final.txt", " The Government subsequently accepted those findings on which the challenge was upheld"], ["2014-treasury-dec-FRAB__119__04_-_WGA_2011-12_key_facts_and_figures.txt", " Total expenditure in 2012 was 715 billion"], ["2014-treasury-dec-FRAB__119__08_-_Annex_H_-_2014-15_FReM.txt", " That is, for transfers of function between departments within central government, but not between a Westminster Department and the Welsh Government, Northern Ireland Assembly or Scottish Government, whose income and expenditure is controlled directly by Parliamentary Supply processes departmental group accounts"], ["2014-treasury-dec-OOTLAR_19_March_2014__1_.txt", "50 CT 310 186 Over 12,000kg CT2 370 185 Four 4,001-12,000kg 39,000kg DT1 365 182"], ["2014-treasury-dec-36048_Cm_8774.txt", "1 Departments have engaged internally and with their sponsored bodies and have put actions in place to improve individual forecasting"], ["2014-treasury-dec-PU1643_Charter_budget_responsibility_update_web.txt", "2 For the public finances forecast   the key determinants underpinning the fiscal forecast    projections of the key fiscal aggregates, including public sector current expenditure public sector gross investment public sector net investment public sector current receipts the current balance public sector net borrowing general government net borrowing the central government net cash requirement public sector net debt general government gross debt and any other aggregate or indicator as is required to judge progress or achievement against the Government\u2019s mandate for fiscal policy or is required for the purposes of the Government\u2019s European commitments, in particular the Stability and Growth Pact    an analysis of the impact of the economic cycle on the key fiscal aggregates, including estimates of the cyclically-adjusted position    an analysis of the risks surrounding the fiscal outlook and    the OBR\u2019s assessment of whether the Government\u2019s fiscal policy is consistent with a greater than fifty per cent chance of achieving the fiscal mandate"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_print.txt", "  Strategic and Directors\u2019 Report  Organisational Performance Related Award  Individual Performance Related Award  Total Performance Related Award  000  000  000  Karen Broughton  1  16  17  Mark Fiander  1  0  1  Lesley Robinson  1  7  8  Caroline Rookes  1  7  8  Total  4  30  34  Employee  6"], ["2014-treasury-dec-AS2014_policy_costings_final.txt", " For death benefits, a behavioural response to control for individuals increasing contributions into pensions to avoid Inheritance Tax is incorporated into the costing"], ["2014-treasury-dec-PU1632_Sustainability_Reporting_Guidance.txt", "ukDownloadsCDEW20Reporting20Guidance"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", " The assumption used here is that public sector net investment is equal to 1"], ["2014-treasury-dec-main_supply_estimates_2014_2015_print.txt", " The different types of expenditure within the Estimate are shown in the vertical breakdown of the table"], ["2014-treasury-dec-37630_Budget_2014_Web_Accessible.txt", "81 Capital gains tax CGT non-residents  As announced at Autumn Statement 2013, the government will introduce CGT on future gains made by non-residents disposing of UK residential property from April 2015"], ["2014-treasury-dec-budget_2014_data_sources.txt", " To view this licence, visit www"], ["2014-treasury-dec-PN_April_2014.txt", " These reserves are maintained primarily so that the UK government\u2019s reserves could be used to intervene to support sterling, or the Bank of England\u2019s reserves could be used to support the Bank\u2019s monetary policy objectives"], ["2014-treasury-dec-AS2014_policy_costings_final.txt", "enquirieshm-treasury"], ["2014-treasury-dec-supplementary_estimates_and_new_estimates_2013_14_120214_correction.txt", "  Unquantifiable  Indemnities equivalent to those given to civil servants under the Civil Service Management Code have been given to persons appointed to the Board of the Office of Fair Trading, including the Chairman"], ["2014-treasury-dec-PU1624_final__web_.txt", " This treatment will align with the accounting which eliminates intra-group transactions between a department and its ALBs"], ["2014-treasury-dec-FSCS_annual_report_2014_print.txt", " She is the author of several business books and runs MoneyAgonyAunt"], ["2014-treasury-dec-45502_Cm_8988_Accessible.txt", "  Each month, departments submit forecasts of their gross payments and receipts"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " 2 Where the tax at stake is income tax, the applicable condition is satisfied if the income on or by reference to which the tax is charged, or any part of the income a is received in a territory outside the UK, or b is transferred before the filing date to a territory outside the UK"], ["2014-treasury-dec-banking_reform_impact_assessment_05072014.txt", " This will reduce the perceived contingent liability on the taxpayer, supporting lower sovereign borrowing costs"], ["2014-treasury-dec-44369_Cm_8958_print_ready.txt", " Background resources  NAO report Maintaining strategic infrastructure roads - Session 2014-15 HC 169  PAC report Maintaining strategic infrastructure roads - Session 2014-15 HC 105  2 Committee of Public Accounts conclusion The department\u2019s unpredictable and fluctuating budgets for road maintenance over decades have put value for money at risk"], ["2014-treasury-dec-Deduction_at_source_from_interest_paid_on_private_placements.txt", "  Impact on individuals, households and families  The proposed changes will apply only to companies"], ["2014-treasury-dec-37630_Budget_2014_Web_Accessible.txt", " Working Papers 65 Pescatori, A"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", "  3  A person who contravenes section 88C1 by arranging in the course of a trade or business for controlled liquor to be sold, or offered for sale, wholesale is guilty of an offence if the person intends to arrange for the liquor to be sold, or offered for sale, wholesale"], ["2014-treasury-dec-FRAB__120__03_-_Annex_A__ITC_and_WG_Report.txt", " This exists only when decisions about the relevant activities require the unanimous consent of the parties sharing control"], ["2014-treasury-dec-Depositor_preference_SI_30-6-14.txt", "  Transitional provision 3"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", " The government uses a measure of PSND that excludes the temporary effects of financial interventions but includes the permanent ones PSND ex and is intended to show the underlying state of the public sector finances"], ["2014-treasury-dec-PU1738_print_CMYK.txt", "6 billion, of which the UK\u2019s share was 15"], ["2014-treasury-dec-FRAB__119__08_-_Annex_I1_-_DEPARTMENT_YELLOW_2014-15.txt", " Departments should write the note in the context of the scheme of which they are members"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", " A full valuation is carried out every 5 years"], ["2014-treasury-dec-FSCS_annual_report_2014_print.txt", "  Overview As we make clear in our Vision for a Confident Future, we seek to provide a better service that delivers value for money"], ["2014-treasury-dec-10460-001_National_Loans_Fund_Account.for_web.txt", " The NLF\u2019s financial assets are all designated as loans and receivables"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", "1  Carrying value of financial instruments  Financial assets, as at 31 March 2013, are categorised at their carrying values as follows Cash  cash Loans and Held to equivalents receivables at maturity amortised investments at cost amortised cost Note  Cash and cash equivalents Trade and other receivables Loans and deposits with banks Equity investments in banks Other equity investments Debt securities Student loans IMF quota subscription IMF Special Drawing Rights Other Total financial assets  Available for sale at fair value  Designated as FV through SoRE  Held for trading at fair value bn  2012-13 Total  -  19"], ["2014-treasury-dec-assurance_frameworks_191212.txt", " Review assurances on shared services"], ["2014-treasury-dec-10459.Consolidated_Fund.for_web.txt", " Revisions to a Member State\u2019s contributions for a given year may therefore be made for several years"], ["2014-treasury-dec-SDPR_Update_September_2014___published_as_Clarifications_.txt", "  Accumulating to the Claim Date -  the guaranteed value at 31 December 1992 made up of the sum of the guaranteed fund value, Ge, and the annual bonus additions, Re  1  Due to limitations imposed by the data, a reconstruction based on payments prior to this date is not possible, see paragraph 17"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", "52 Reflecting the government\u2019s commitment to responsible fiscal policy, and despite the improved borrowing forecast by the OBR, Budget 2014 sets out a fiscally neutral response with the improvement in the fiscal forecast helping to return the public finances to a sustainable position"], ["2014-treasury-dec-government_financial_reporting_manual_201314.txt", " Where the instalments or lump sums received offset a greater value of liabilities, there will be a cost to the scheme that should be recognised in the Statement of Comprehensive Net Expenditure"], ["2014-treasury-dec-main_supply_estimates_2014_2015_web.txt", " An individual Head Teacher of an Academy within a Federation is accountable to the Accounting Officer CEO of the Federation Academy Academy Group"], ["2014-treasury-dec-CAPITAL_GAINS_TAX_NON_RESIDENTS_AND_UK_RESIDENTIAL_PROPERTY.txt", " 3 The pre-commencement fraction is  TD  PCD------------------------TD  where PCD and TD have the same meanings as in subparagraph 2"], ["2014-treasury-dec-131217_Letter_and_annexes_from_Govt_Actuary_to_HMT_2.txt", " As mentioned earlier I am aware that HM Treasury is also seeking comments on these draft directions from other scheme stakeholders and the first natural next step will be for you to reflect on my comments in this letter alongside the comments you receive from other scheme stakeholders"], ["2014-treasury-dec-off-payroll_review.txt", "  Keeping tax fair our monitoring role As part of its commitment to tackling tax avoidance and ensuring everyone pays their fair share, HM Treasury reviewed the tax arrangements of senior public sector employees"], ["2014-treasury-dec-2902216_ScotlandAnalysis_Conclusion_acc2.txt", " The UK is a success story whose achievements demonstrate the immense power of working together"], ["2014-treasury-dec-Public_Spending_Statistics_July_2014_consolidated_revised.txt", " Support in AME increased to 36"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " Subsection 1 provides that accredited competitors in the Glasgow Grand Prix who meet the non-residence conditions will be exempt from UK income tax on any income arising from Glasgow Grand Prix activities"], ["2014-treasury-dec-140220_Letter_and_annexes_from_HMT_to_Govt_Actuary_3.txt", " Direction 62 and Direction 64 refers to Directions 31 to 38"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", "7 pence at 31 March 2014 and an increase in the RBS share price from 275"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " Paragraph 15 of Schedule 8B sets out the fourth of the five further conditions condition D"], ["2014-treasury-dec-EEA_Accounts_2013-14_-_print.txt", " During the year the EEA entered into transactions with the Lloyds Banking Group, which were all conducted on an arm\u2019s length basis and were part of the EEA\u2019s normal activity"], ["2014-treasury-dec-37630_Budget_2014_Web_Accessible.txt", "4 million individuals will benefit"], ["2014-treasury-dec-44695_Autumn_Statement__Print_ready_.txt", "244 Export finance  UK Export Finance will bring forward proposals in the new year for improvements to its working capital scheme and to support export supply chains"], ["2014-treasury-dec-Children_s_television_tax_relief.txt", " There is also a specialist unit set up to help facilitate claims in the creative industries and who will administer claims for children\u2019s television tax relief"], ["2014-treasury-dec-OOTLAR_19_March_2014__1_.txt", " The CRC Order will be amended during 2014 to exclude energy used in metallurgical and mineralogical processes on the same basis that they will be exempt from the main rates of CCL"], ["2014-treasury-dec-37630_Budget_2014_Web_Accessible.txt", "30 Compensation for Energy Intensive Industries for the Renewables Obligation and small-scale Feed-in Tariffs  The government intends to compensate energy intensive industries for higher electricity prices resulting from the Renewables Obligation and small scale Feed-in Tariffs"], ["2014-treasury-dec-main_supply_estimates_2014_2015_web.txt", " 278  Ministry of Justice  Main Estimates, 2014-15  London Probation Trust LPT considers that it is not liable to pay corporation tax on its Unquantifiable activities for 201112 nor in previous years"], ["2014-treasury-dec-OLD_complete_v3.txt", " This will take effect from the date on which the Finance Bill 2015 receives Royal Assent"], ["2014-treasury-dec-FRAB__120__03_-_Annex_A__ITC_and_WG_Report.txt", " Welsh Ministers also have to approve proposals where the proposer is not the local authority and the objection is made by that authority"], ["2014-treasury-dec-FRAB__119__08_-_Annex_I3_-_NDPB_GREEN_2014-15.txt", "0 per cent 201W-1X 0"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " Schedule 36 to FA 2008 prescribes HMRC\u2019s general powers to obtain and inspect information and documents"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", " Note 19 - Commitments 4"], ["2014-treasury-dec-Voluntary_payrolling_of_benefits_in_kind.txt", "  General description of the measure The measure will introduce primary legislation to allow HM Revenue  Customs HMRC to make changes to the Pay As You Earn PAYE Regulations to provide for voluntary payrolling of benefits in kind BiKs"], ["2014-treasury-dec-government_financial_reporting_manual_201314.txt", " Reporting entities that fall within the remit of this Manual and that fall within a consolidation boundary will be expected to observe the broad principles and policies set out in this Manual"], ["2014-treasury-dec-39796_Cm_8847_Print_Ready.txt", " The department is working with countries to identify the optimal mix of technical strategies for their national context, which then form the basis for bilateral, multilateral and domestic financing"], ["2014-treasury-dec-140808_Housing_Zones_Prospectus.txt", " Local authorities who submit successful proposals for Housing Zones will also have access to cheaper borrowing at the Public Works Loan Board\u2019s project rate for capital infrastructure expenditure relating to the Zone in 2014-15 and 201516"], ["2014-treasury-dec-Wales_Bill_-_Explanatory_Notes_-_Report_Stage_-_Welsh_Language_Version_10_6_14_pdf.txt", "  Mae is-adran 6 yn cyflwyno\u2019r diwygiadau i\u2019r darpariaethau presennol ar fenthyca yn adran 122 o DLlC 2006"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " Scheme rules may provide for exchange of options if a company acquires control as a result of a 'non-UK company reorganisation arrangement', where certain conditions are met"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_print.txt", "  102 The Money Advice Service Annual Review, Directors\u2019 Report and Financial Statements 201314  6"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", " 5023 Additional disclosures "], ["2014-treasury-dec-Landfill_tax_-_compliance.txt", " Paragraph 2 inserts new subsections into section 42 of FA 1996 and makes consequential amendments accommodate the introduction of those new subsections"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", " As such it is important that each arrangement is assessed individually against the relevant accounting standards and that the treatment is agreed between parties to avoid mismatches during the agreement of transactions and balances process"], ["2014-treasury-dec-FRAB__119__08_-_Annex_H_-_2014-15_FReM.txt", " It should be presented as a form of financing in the Statement of Financial Position of the relevant entity"], ["2014-treasury-dec-FRAB__119__09_-_Draft_Code_of_Practice_on_Local_Authority_Accounting_2014-15_with_Annexes.txt", " Where the financial year-ends of the reporting authority and its subsidiary, associate and jointly controlled entityventure in the group do not converge, adjustments shall be made for the effects of significant transactions or events that occur between that date and the date of the reporting authority\u2019s financial statements"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " Requires the NETP to electronically submit a declaration of BTE supplies whether or not any have been made to the MSI on a calendar quarter basis"], ["2014-treasury-dec-oil_and_gas_fiscal_review_call_for_evidence.txt", "9 In the period to Autumn Statement the review will comprise a strategic look at the future shape of the fiscal regime in its totality, including Petroleum Revenue Tax, Ring Fence Corporation tax, Supplementary Charge, capital allowances, field allowances and the Ring Fence  11 12  UKCS Maximising Recovery Review Final Report\u2019, Sir Ian Wood, February 2014 The government\u2019s formal response to the Wood Review will be published shortly  7  Expenditure Supplement"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", "  280  FINANCE BILL 2015  EXPLANATORY NOTE  VAT REFUNDS TO STRATEGIC HIGHWAYS COMPANIES  SUMMARY 1"], ["2014-treasury-dec-OLD_complete_v3.txt", " It is expected that at least 2,000 households will benefit from these changes over the next few years"], ["2014-treasury-dec-Russia.txt", " The action of transferring ownership, contrary to Ukrainian law, undermines or threatens the territorial integrity, sovereignty and independence of Ukraine"], ["2014-treasury-dec-05._2013-14_NDPB_GREEN.txt", " Statement of Operating Costs by Operating Segment Narrative to disclose factors used to identify the reportable segments the types of activities for which each reportable segment attracts funding how reportable segments are reported to the CODM  a description of each segment and how it fits into the department\u2019s activities any differences between information in the statement of operating costs by operating segment and primary financial statements the basis of accounting for any transactions between reportable segments changes from prior year segment identification methods and reliance on major customers"], ["2014-treasury-dec-main_supply_estimates_2014_2015_print.txt", " However, until the assets transfer it is not possible to estimate the impact on the FAS pension liability"], ["2014-treasury-dec-PU1728_Banking_Act_report_April_to_Sept_2014.txt", "ukaffordable-home-ownershipschemeshelp-to-buy-mortgage-guarantees  HM TreasuryDepartment for Business, Innovation and Skills Business Finance Partnership A"], ["2014-treasury-dec-supplementary_estimates_and_new_estimates_2013_14_120214_correction.txt", " Income arising from Providing services, in both the UK and abroad, relating to our knowledge and expertise in the field of registration and regulation of charities"], ["2014-treasury-dec-10460-001_National_Loans_Fund_Account.for_web.txt", " The membership of the Audit Committee during 2013-14 was n  Michael O\u2019Higgins  Chairman, Pensions Regulator until 31 March 2014 Chairman, NHS Confederation Non Executive Board Member, Network Rail Chairman, Investec Structured Products Calculus VCT plc"], ["2014-treasury-dec-OLD_complete_v3.txt", "  This measure is not expected to have an impact on family formation, stability or breakdown"], ["2014-treasury-dec-EEA_Accounts_2013-14_-_print.txt", " Certificate of deposit is a savings certificate entitling the holder to receive interest"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", "74 Budget 2014 announces the Government Property Unit will increase its work with local areas on better use of public sector assets, linking in with Growth Deals and building on the Strategic Land and Property Review"], ["2014-treasury-dec-44695_Accessible.txt", " This will support the objectives of the accounting change and help ensure that the tax and regulatory regime are aligned in this area"], ["2014-treasury-dec-main_supply_estimates_2014_2015_web.txt", " It also entails enforcing consumer protection legislation to tackle practices and market conditions that make it difficult for consumers to exercise choice cooperating with sector regulators and encouraging the regulators to use their competition powers consideration of regulatory references and appeals and carrying out other competition roles"], ["2014-treasury-dec-frem_hutton_review_fairpay_additional_guidance_update_2012-13.txt", " This should not include severance payments that will impact on comparability"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", " infrastructure, buildings, machinery etc"], ["2014-treasury-dec-PU1624_final__web_.txt", "39 In the example above departments should record     The sale of the assets at their open market value comprising   Actual cash received plus    The difference between cash received and the open market value this creates a debtor on the Statement of Financial Position - a prepayment of rentals"], ["2014-treasury-dec-main_supply_estimates_2014_2015_print.txt", "  This Estimate covers the expenditure and income of HM Revenue and Customs HMRC including its Executive Agency, the Valuation Office Agency VOA"], ["2014-treasury-dec-survivor-benefits-in-occupational-pension-schemes.txt", " The survey was designed to achieve useable sample sizes in each of the pension scheme size bands, from which data could then be weighted to reflect the UK DB and hybrid pension scheme universe"], ["2014-treasury-dec-FSCS_annual_report_2014_print.txt", " Accordingly, the company has prepared financial statements which comply with IFRS applicable for periods ending on or after 31 March 2014, together with the comparative period data as at and for the year ended 31 March 2013, as described in the accounting policies"], ["2014-treasury-dec-39796_Cm_8847_Accessible.txt", "1  The Government disagrees with the Committee\u2019s recommendation"], ["2014-treasury-dec-promoters_of_tax_avoidance_schemes_amendment_of_return_to_take_account_of_relevant_judicial_rulings_and_dotas.txt", " 3 A contractual obligation falls within this sub-paragraph if it requires C to impose on any tax adviser to whom C discloses information relating to the proposals or arrangements a contractual obligation which prevents or restricts the disclosure of that information to HMRC by the adviser"], ["2014-treasury-dec-FRAB__120__07_-_Annex_C_-_FT_ARM_14-15.txt", "5  The governors should agree with the nominations committee a clear process for the nomination of a new chairperson and non-executive directors"], ["2014-treasury-dec-main_supply_estimates_2014_2015_print.txt", " Dividends and loan repayments from Trading Funds"], ["2014-treasury-dec-150303_Amending_Directions_-_HMT_to_GA_-_March_2015_Redacted.txt", " c In the thirteenth row of the table in Schedule 3 Members of police forces Scotland, for the text in the third column 5th September 2013 substitute 6th September 2013, as amended"], ["2014-treasury-dec-Modernising_the_taxation_of_corporate_debt_and_derivative_contracts.txt", "  4  In determining the tax-adjusted carrying value of a contract in a period of account of a company, it is to be assumed that the accounting policy applied in drawing up the company\u2019s accounts for the period was also applied in previous periods of account"], ["2014-treasury-dec-FRAB__120__03_-_Annex_A__ITC_and_WG_Report.txt", " Consolidated Financial Statements  RE7  An entity controls another entity when it has the power to direct the activities of that other entity to generate benefits for or limit losses to itself"], ["2014-treasury-dec-26Nov2014_-_JK_to_GA_-_Amending_Directions_Redacted.txt", " 2 In the ninth row of the table in Schedule 3 Fire and rescue workers England, for the entry in the third column substitute The scheme established by the Firefighters\u2019 Pension Scheme England Regulations 2014"], ["2014-treasury-dec-44695_Accessible.txt", "142 Diverted Profits Tax  The government will introduce a new tax to counter the use of aggressive tax planning techniques used by multinational enterprises to divert profits from the UK"], ["2014-treasury-dec-PU1678_final__1_.txt", "A Special manager  8  1  26  Do you feel that any changes to the Bank\u2019s ability to control an institution under resolution would be useful  httpwww"], ["2014-treasury-dec-BRRD_impact_assessment_revised.txt", " In the recent financial crisis, many of the banks at risk of failure across the EU were large and systemic in their home country, meaning insolvency would have had a major impact on financial stability"], ["2014-treasury-dec-DAO_Treasury_Minutes_2014_Update.txt", "  5 Committee of Public Accounts conclusion Smaller providers can best provide choice and realise economies of scale by collaborating, yet the incentives to collaborate are weak Recommendation The department should promote the benefits of effective collaboration between providers, and address anomalies between the way providers are configured and how their performance is assessed"], ["2014-treasury-dec-FRAB__119__04_-__Whole_of_Government_Accounts_2011-12.txt", "  Timing  For information only  Page 1 of 7  FRAB 119 04 13 DECEMBER 2013  DETAIL Background 1"], ["2014-treasury-dec-39796_Cm_8847_Accessible.txt", " The number one risk on the Government\u2019s national risk-assessment for civil emergencies, ahead of both coastal flooding and a major terrorist incident, is the risk of pandemic influenza"], ["2014-treasury-dec-Scotland_analysis__Fiscal_policy_and_sustainability.txt", " While over the medium term immigrant labour may increase tax revenues, the need for additional school places, housing and health services may be more immediate"], ["2014-treasury-dec-FSCS_annual_report_2014_web.txt", " Under the Act, and its regulations, FSCS may be required to contribute to the costs of the SRR, but no more than the cost FSCS would have incurred if the relevant institution had been subject to insolvency and an FSCS depositor payout"], ["2014-treasury-dec-37630_Budget_2014_Web_Accessible.txt", " Ebbsfleet has capacity for up to 15,000 new homes, based on existing brownfield land"], ["2014-treasury-dec-PU1678_final__1_.txt", "2 Article 27 of the BRRD lists the actions that a competent authority must be able to take in these circumstances"], ["2014-treasury-dec-Final_IA_-_ring-fencing_and_depositor_preference.txt", " The banks modelling thus already captures the ongoing deterrent effect of the reserve power, so the addition of the reserve power does not generate an additional cost"], ["2014-treasury-dec-banking_reform_impact_assessment_05072014.txt", " Total PLAC requirement applies at Group level for UK G-SIBs, but with exemption for overseas RWAs where overseas operations do not threaten EEA financial stability"], ["2014-treasury-dec-STRENGTHENING_PENALTIES_FOR_OFFSHORE_NON_COMPLIANCE.txt", " Clause X and Schedule Y introduce a new penalty for income tax, capital gains tax and inheritance tax where assets are moved from a specified territory\u2019 to a non-specified territory\u2019 and the main, or one of main purposes, of the movement is to prevent the discovery of a loss of revenue by HM Revenue  Customs HMRC"], ["2014-treasury-dec-main_supply_estimates_2014_2015_print.txt", "  378  '000 3,830  Foreign and Commonwealth Office  Main Estimates, 2014-15  Part III Note L - International Subscriptions Section in Part II Subhead Detail  B - DEL B - DEL B - DEL B - DEL B - DEL B - DEL B - DEL B - DEL  Body  UN Regular Budget Commonwealth Secretariat OECD Western European Union North Atlantic Treaty Organisation NATO Civil Budget North Atlantic Treaty Organisation NATO HQ Project Council of Europe OSCE  379  '000  93,100 5,400 11,400 1,000 22,700 18,500 26,650 4,400  Foreign and Commonwealth Office  Main Estimates, 2014-15  380  Department for International Development  Main Estimates, 2014-15  Department for International Development Introduction  1"], ["2014-treasury-dec-FRAB_121_03_mid_year_reporting.txt", "  Impact on guidance  NA at present  IASIFRS adaptation  NA at present  Impact on WGA  NA at present  IPSAS compliant  NA at present  Interpretation for the public sector context  NA at present  Impact on budgetary regime  NA at present  Alignment with National Accounts  NA at present  Impact on Estimates  NA at present  Recommendation  That the Board note the feedback from the Liaison Committee and Scrutiny Unit on the 2013-14 Mid Year Reports and HM Treasury\u2019s proposals for 2014 Mid Year Reports"], ["2014-treasury-dec-VED_-_extension_of_old_vehicles_exemption.txt", " This clause amends Paragraph 1A of Schedule 2 of VERA"], ["2014-treasury-dec-FRAB__119__08_-_Annex_H_-_2014-15_FReM.txt", "2 Preparation and presentation of financial statements IASB\u2019s Conceptual Framework for Financial Reporting Conceptual Framework 2"], ["2014-treasury-dec-Dual_Contracts_pack.txt", "  Current law Section 22 ITEPA 2003 provides that, for remittance basis users, general earnings that are chargeable overseas earnings\u2019 as defined in section 23 are not subject to tax in the UK unless they are remitted"], ["2014-treasury-dec-131010_Letter_and_annexes_from_HMT_to_Govt_Actuary_2.txt", " The Reserve Forces Pension Scheme Regulations 2005 5"], ["2014-treasury-dec-PESA_2014_-_print.txt", " In the National Accounts, impairments resulting from accidental damage are included alongside depreciation other sorts of impairment are not counted in the main expenditure measures"], ["2014-treasury-dec-banking_reform_impact_assessment_05072014.txt", " they take no account of the benefits of ring-fencing, which are discussed at paragraphs 55-63 below"], ["2014-treasury-dec-promoters_of_tax_avoidance_schemes_amendment_of_return_to_take_account_of_relevant_judicial_rulings_and_dotas.txt", "  Disciplinary action by a professional body 8  1 A person meets this condition if a professional body determines that the person is guilty of misconduct other than misconduct in matters such as the payment of fees that relate solely or mainly to the person\u2019s relationship with the professional body"], ["2014-treasury-dec-FRAB__120__03_-_Annex_A__ITC_and_WG_Report.txt", " Any other intervention to remove a local authority would require a change in legislation"], ["2014-treasury-dec-Amendments_15-41.txt", " The Minister has discretion to withdraw the accreditation either from the time the condition ceased to be met, or at a later time"], ["2014-treasury-dec-draft_banking_reform_pensions_regulations_july_2014.txt", "8 by the Financial Services Banking Reform Act 2013 c"], ["2014-treasury-dec-main_supply_estimates_2014_2015_print.txt", " A range of indirect taxes, including VAT, Insurance Premium Tax, Landfill Tax, Aggregates Levy, Climate Change Levy, Air Passenger Duty, Hydrocarbon Oils Duty, General Betting Duty, Gaming Duty, Pool Betting Duty, Remote Gaming Duty, Bingo Duty, Lottery Duty, Alcoholic Liquor Duties, Tobacco Products Duty, Customs Duty, money laundering decisions, decisions by HMRC under the Counter-Terrorism Act 2009, Amusement Machine License Duty and Machine Games Duty"], ["2014-treasury-dec-Scotland_analysis__Fiscal_policy_and_sustainability.txt", " In contrast, Following Ederveen and de Mooij 2005, the HMRC analysis assumes a 4"], ["2014-treasury-dec-Abolition_of_the__8_500_threshold_for_benefits_in_kind.txt", "  12  1 Section 188 loan released or written off amount treated as earnings is amended as follows"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " Subsection 12 sets out, for the purposes of subsections 7 and 10, the conditions by which an amount of tax is considered to be refunded, excluding amounts resulting from loss relief obtained by the second party"], ["2014-treasury-dec-freedom_and_choice_in_pensions_print_210314.txt", " The government will work with the FCA to explore the extent to which regulated advice can be made more affordable through more cost effective delivery, such as through the development of online delivery channels"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " It will be met if there was no time during the year ending immediately after the disposal when the claimant was a participator in the company C and at that time the participator fraction\u2019 exceeded 25 see subsection 3"], ["2014-treasury-dec-supplementary_estimates_and_new_estimates_2013_14_120214_correction.txt", "  Unquantifiable  The UK Space Agency has a potential liability in regards licence costs under the Space Waste Act"], ["2014-treasury-dec-Tackling_marketed_tax_avoidance.txt", " Paragraph 38 disapplies the interaction provision in Schedule 41 to Finance Act 2008, penalties for failure to notify and certain VAT and excise wrongdoings, so that a penalty under that schedule is not reduced by the amount of a penalty charged under this schedule calculated by reference to the same amount of tax"], ["2014-treasury-dec-OOTLAR_19_March_2014__1_.txt", " Other impacts have been considered and none have been identified"], ["2014-treasury-dec-Statutory_exemption_for_trivial_benefits_in_kind.txt", "  Detailed proposal Operative date This measure will have effect on and after 6 April 2015"], ["2014-treasury-dec-A0_Low_Carbon_-_Renewables_East_Enterprise_Area_-_Dundee_Port.txt", "1m  18 to 28  11  12  1 3  266  2 to 16  10  NO    56  F CR  14  4  BROUGHTY FERRY ROAD  18"], ["2014-treasury-dec-FRAB__120__02_-_IFRS_13_Fair_Value.txt", "  This paper refines the approach put forward at the FRAB meeting in December 2013 to address practical difficulties, whilst still ensuring that the objectives of the valuation basis for PPE are met"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", "2 Pay policy for civil servants below the Senior Civil Service is delegated to departments, within overall parameters set by HM Treasury"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", " Irrecoverable VAT is charged to the relevant expenditure category or included in the capitalised purchase cost of non-current assets"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " Second, the regulation that excludes a person from being treated as a promoter if they are responsible to any extent for the organisation or management of the scheme but are not connected to a promoter who is involved in the design of the scheme is removed"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", " As such, provisions are treated as contingent liabilities due to uncertainty around timing and amount, as they are not cash-based, and only crystallise when payments occur"], ["2014-treasury-dec-03._2013-14_DEPARTMENT_YELLOW.txt", " Capital and other commitments 10"], ["2014-treasury-dec-FRAB__120__07_-_Annex_C_-_FT_ARM_14-15.txt", " Assets acquired in the course of the initial setting up of a new building or on refurbishment may also be treated as grouped for capitalisation purposes"], ["2014-treasury-dec-PU1624_final__web_.txt", " So, for example, charges for the sales of goods and services are typically negative DEL and the receipt of taxes are typically not"], ["2014-treasury-dec-FRAB_121_minutes.txt", " Ian Carruthers noted that this was an area of disagreement within the Board and amongst constituents"], ["2014-treasury-dec-39796_Cm_8847_Print_Ready.txt", " NHS England will also work with Clinical Commissioning Groups to embed the principles of Commissioning Maternity Services - A Resource Pack to support Clinical Commissioning Groups4, which highlights good practice interventions"], ["2014-treasury-dec-EU_budget_statement.txt", "1bn in 2015 compared to 2014 53"], ["2014-treasury-dec-government_financial_reporting_manual_201314.txt", "4  In the case of NDPBs that already have a statutory obligation to prepare a separate report, the preparation of an annual report described herein will satisfy the requirement for the production of this separate report"], ["2014-treasury-dec-elps_annex_final.txt", " for an unexpired guaranteed or fixed term will be paid to the estate of the annuitant in a lump sum"], ["2014-treasury-dec-government_financial_reporting_manual_201314.txt", "  Interpretation of the Statement of Changes in Equity requirements in IAS 1 for the public sector 5"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_web.txt", "  95  96  The Money Advice Service Annual Review, Directors\u2019 Report and Financial Statements 201314  i"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_print.txt", "5 Executive Leadership Team ELT The corporate governance system of the Board and its committees are further supported by the ELT"], ["2014-treasury-dec-FRAB_121_02_simplifying_and_streamlining_annual_report_and_accounts.txt", " The overall purpose of the Simplifying and Streamlining Annual Reports and Accounts project is to simplify and streamline the presentation of the statutory Annual Reports and Accounts ARA produced by central government entities so as to better meet the needs of the users of the accounts and, where appropriate, to remove unnecessary burdens from the preparer community"], ["2014-treasury-dec-Russia.txt", " GenderMale Listed on 18032014 Last Updated 31122020 Group ID 12932"], ["2014-treasury-dec-Scotland_analysis__Fiscal_policy_and_sustainability.txt", "  Chapter 2 Fiscal consequences of independence 51  Economic and policy assumptions 2"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", " A rule of thumb is that entities will recognise income where it delivers a specific service or provides goods to the Department, using usual order and invoicing systems"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", " 61 IFRIC 19 Extinguishing financial liabilities with equity instruments "], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " The Levy is intended to introduce a fairer arrangement for UK hauliers by ensuring that foreign hauliers pay to use roads in the UK"], ["2014-treasury-dec-FRAB__120__03_-_Annex_A__ITC_and_WG_Report.txt", "  In each case, the Group\u2019s assessment is based on accounting criteria"], ["2014-treasury-dec-RRD_draft_for_consultation_-_draft_for_consultation_purposes.txt", " 3 Case 2 is where a the PRA is satisfied that Condition 1 in section 7 is met in respect of the bank, and b the Bank of England is satisfied that i ignoring section 6B Condition 2 in section 7 is met, and ii that Condition will continue to be met unless the action required by section 6B is taken in respect of the bank"], ["2014-treasury-dec-Wales_Bill_-_Explanatory_Notes_-_Report_Stage_-_Final_10-6-14.txt", "  Although taxation provisions generally tend to engage A1P1, the second paragraph of that Article expressly provides that the State may enforce such laws as it deems necessary to secure the payment of taxes or other contributions"], ["2014-treasury-dec-EEA_Accounts_2013-14_-_print.txt", "   Comparative figures have been restated as outlined in note 1"], ["2014-treasury-dec-Minute_of_Gov-Chx_meeting_Jan_30_2014.txt", " The Chancellor welcomed the FPC\u2019s focus on addressing the risks from shadow banking"], ["2014-treasury-dec-10348-Contingencies_fund.for_web.txt", "    Incorrect accounting All entries into the accounting system are entered and then approved by a separate team member"], ["2014-treasury-dec-Partnerships_Salaried_member_rules.txt", " Whilst the board of the body at the head of the structure may express their views and it is reasonable for the members of the UK LLP to take those views into account, ultimately the influence rests with those members of the UK LLP identified in the LLP Agreement, subject to the management being carried out in accordance with the agreement"], ["2014-treasury-dec-OLD_complete_v3.txt", "  Summary of impacts Exchequer impact m  2014-15 2015-16 2016-17 2017-18 2018-19 2019-20 120 90 75 75 These figures are set out in Table 2"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_web.txt", "75M for debt advice from the funding raised to cover the potential redundancy liability arising to 31 March 2012 on the grant agreements we have taken over from the Department for Business, Innovation and Skills BIS"], ["2014-treasury-dec-OOTLAR_19_March_2014__1_.txt", " Other impacts have been considered and none have been identified"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", " These will focus on improving the accuracy of the data collected at the local level and the control and validation framework"], ["2014-treasury-dec-Govt_NC4_and_NS3_Cooperative_societies.txt", " In paragraph 53 which amends Schedule 7AC of TCGA 1992 for within the meaning of the Co-operative and Community Benefits Societies Act 2014 substitute see section 1119 of that Act"], ["2014-treasury-dec-45502_Cm_8988_Print.txt", "3 billion at the Bank of England but outside the Exchequer"], ["2014-treasury-dec-FRAB__119__08_-_Annex_H_-_2014-15_FReM.txt", " For the avoidance of doubt, ALBs that are charities should prepare an annual report that comprises a Trustees Annual Report in accordance with the requirements set out in the Charities SORP and a Remuneration Report"], ["2014-treasury-dec-Humber_EZ_-_Green_port_Hull_site.txt", "5m  Po sts  L Twr  Mea n Lo w Wat er  35  Ta nk s  5"], ["2014-treasury-dec-FSCS_annual_report_2014_web.txt", " The table below reconciles the levy income in the FSCS and the class financial statements"], ["2014-treasury-dec-SDPR_Update_September_2014___published_as_Clarifications_.txt", "00  31-Dec-08  1-Apr-09  0"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " Where a 12-month trade licence is paid by more than one instalment, the rate of VED is 105 per cent of the applicable annual rate for that vehicle"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", "  Omit section 321 credits and debits recognised in equity"], ["2014-treasury-dec-Abolition_of_the__8_500_threshold_for_benefits_in_kind.txt", "  4  In section 30 remittance basis and non-UK resident employees treatment of earnings for year in which employment not held, in subsection 4, for 11 substitute 10"], ["2014-treasury-dec-PESA_2014_-_print.txt", "8 Funding provided to local government by the EU is channelled through departmental budgets but is not treated as central government support in PESA"], ["2014-treasury-dec-AS2014_policy_costings_final.txt", "  The tax base The tax base for this measure is the value of contributions by businesses of money or services to a partnership flood defence scheme"], ["2014-treasury-dec-Scotland_analysis__Fiscal_policy_and_sustainability.txt", "65 per cent range for the premium on Scottish borrowing above UK rates"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", " Detailed disclosure requirements are again contained in FAQ 1 published on httpwww"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", "29 EMB meets once a week to discuss corporate and policy issues, focusing its time on the management and coordination of the department as a whole"], ["2014-treasury-dec-PN_December_2013.txt", "uknationalstatistics"], ["2014-treasury-dec-45502_Cm_8988_Accessible.txt", " Treasury Balance includes Royal Households, Money Advisory Service and FSCS Financial Services Compensation Scheme funds held in commercial accounts"], ["2014-treasury-dec-44695_Accessible.txt", " Autumn Statement announces that the government will   invest an additional 6 million to increase capacity within DWP Fraud and Error  Operations this will deliver significantly more interventions targeting claims identified as carrying a risk of fraud, claimant error or official error, to ensure that claimants are not being paid more than they are entitled to   make the tax credits system more responsive to changes in claimants\u2019  circumstances by reducing payments in-year, to prevent the build-up of overpayments that must be repaid at a later stage   establish a new Housing Benefit Fraud and Error local authority incentive scheme, which will pay financial rewards to local authorities that reduce the amount of money lost through fraud and error in Housing Benefit these rewards will be worth up to 35 million over the next 3 years  1"], ["2014-treasury-dec-FSCS_annual_report_2014_web.txt", "  CF Arch Cru Funds Arch Cru The majority of Arch Cru compensation claims fell into the Investment Intermediation sector"], ["2014-treasury-dec-main_supply_estimates_2014_2015_web.txt", " In discharging these responsibilities, particular regard is given to - observing any accounting and disclosure requirements including any Accounts Direction and applying suitable accounting policies on a consistent basis - making judgements and estimates on a reasonable basis - stating whether applicable accounting standards, as set out in the Financial Reporting Manual FReM, or an organisation\u2019s version of it, have been followed, and explain any material departures in the accounts and - preparing the accounts on a going concern basis"], ["2014-treasury-dec-131217_Letter_and_annexes_from_Govt_Actuary_to_HMT_2.txt", " Past service effects relating to existing scheme deferred and pensioner members are excluded from the employer cost cap and cost cap cost of the scheme through a"], ["2014-treasury-dec-140808_Housing_Zones_Prospectus.txt", " The government has announced plans to create 30 Housing Zones on brownfield1 sites across the country as part of our efforts to increase housing supply"], ["2014-treasury-dec-Public_Spending_Statistics_July_2014_consolidated_revised.txt", "3 of which overhanging debt -0"], ["2014-treasury-dec-Wales_Bill_-_Impact_Assessment_-_Report_Stage_-_Welsh_Language_Version_10_6_14_pdf.txt", " Disgrifiad o\u2019r opsiynau a ystyriwyd gan gynnwys gwneud dim Mae Bil Cymru yn ymestyn pwerau benthyca presennol Llywodraeth Cymru ar gyfer y tymor byr"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", " The FReM lists interpretations That assets are carried at valuation and  The objective of IFRS 1 is to ensure that the entity\u2019s first IFRS financial statements contain high quality information that  Entities may not use the corridor approach permitted in IAS 19 Employee Benefits"], ["2014-treasury-dec-PU1719_HMT_Science_.txt", " This is the first such agreement signed by China"], ["2014-treasury-dec-Greater_Manchester_Agreement_i.txt", " Devolution of the loan schemes in this way will be conditional on Greater Manchester demonstrating that its balance sheet can stand behind the agreed repayment schedule"], ["2014-treasury-dec-OLD_complete_v3.txt", " HMRC Tax Enquiries closure rules"], ["2014-treasury-dec-39796_Cm_8847_Accessible.txt", "  20  Thirty Ninth Report HM Treasury Sovereign Grant 1 Committee of Public Accounts conclusion On 1 April 2012, the Sovereign Grant the Grant replaced the Civil List and the three Grants-in-Aid"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", "  FINANCE BILL 2014 CLAUSES 227-276 SCHEDULES 30-32  36"], ["2014-treasury-dec-FSCS_annual_report_2014_print.txt", " The banded remuneration of the highest-paid director in 201314 was 290,000295,000 201213 275,000280,000"], ["2014-treasury-dec-05._2013-14_NDPB_GREEN.txt", "  12  2013-14  NDPB GREEN ILLUSTRATIVE ACCOUNTS  4"], ["2014-treasury-dec-44369_Cm_8958_accessible.txt", " Currently, the department has no plans to fund future waste projects by this means"], ["2014-treasury-dec-201409forecomp.txt", "com  020 7991 6823  IHS Global Insight  Howard Archer  Howard"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", " Finance Bill 2014 2"], ["2014-treasury-dec-Modernising_the_taxation_of_corporate_debt_and_derivative_contracts.txt", " The section applies where a company has ceased to be, or has yet to become, party to a loan, or where the risks and rewards of a loan have been transferred"], ["2014-treasury-dec-Wales_Bill_Command_Paper_-_English.txt", " No provision therefore needs to be made in the Wales Bill"], ["2014-treasury-dec-PU1738_print_CMYK.txt", " It investigates cases of fraud and provides assistance to the Commission and EU bodies and national authorities in their fight against fraud"], ["2014-treasury-dec-140220_Letter_and_annexes_from_HMT_to_Govt_Actuary_3.txt", " You may therefore want to consider removing this Direction completely and this possibility is also discussed in Annex C"], ["2014-treasury-dec-government_financial_reporting_manual_201314.txt", " They include major earthquakes, volcanic eruptions, tidal waves, exceptionally severe hurricanes, droughts and other natural disasters acts of war, riots and other political events and technological accidents such as major toxic spills or release of radioactive particles into the air\u2019"], ["2014-treasury-dec-FRAB_121_minutes.txt", "FRAB 121  MINUTES OF THE 121st FRAB MEETING HELD ON THURSDAY 19 JUNE 2014 AT HM TREASURY Present  Kathryn Cearns Chairman Ron Hodges Larry Honeysett Andrew Buchanan David Aldous David Hobbs Gawain Evans Aileen Wright by phone  Jason Dorsett Ian Carruthers Ross Campbell Andrew Baigent Mike Usher Bruce West  Secretariat Philip Trotter Secretary Guests Cris Farmer, Department of Finance and Personnel Northern Ireland"], ["2014-treasury-dec-PU1738_print_CMYK.txt", "1 shows gross expenditure on EU-supported schemes from 2010-11 to 2013-14"], ["2014-treasury-dec-44369_Cm_8958_accessible.txt", " The regulatory framework requires energy suppliers, under licence conditions that will be overseen by Ofgem, to take all reasonable steps to install smart meters in all households and small businesses by the end of 2020"], ["2014-treasury-dec-FRAB__119__07_-_Public_sector_schools_working_group_Chair_s_update.txt", " The Working Group also noted that in practice, local authorities work with schools on an ongoing basis with advice being given to and acted upon by the Board of Governors"], ["2014-treasury-dec-FRAB__120__02_-_IFRS_13_Fair_Value.txt", "  The key issue identified by some FRAB members at the October 2013 meeting was that if the public sector is applying IFRS 13, then it is also necessary to subscribe to the principle of exit values which IFRS 13 is based on"], ["2014-treasury-dec-UK_Sovereign_Sukuk_PLC_Offering_Circular.txt", " Potential investors in the United Kingdom in the Certificates are advised that all, or most, of the protections afforded by the United Kingdom regulatory system will not apply to an investment in the Certificates and that compensation will not be available under the United Kingdom Financial Services Compensation Scheme"], ["2014-treasury-dec-OOTLAR_19_March_2014__1_.txt", "  Equalities impacts Impact on business including civil society organisations Operational impact m HMRC or other Other impacts  There will be no significant impacts as a result of these changes"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", " We are fully supportive of the recommendations made and will work together on their implementation in 2014-15"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", "2  4,790  -  4,790  5,860  -  5,860  1,070  17,988  Resource  SOPS2"], ["2014-treasury-dec-FRAB__120__07_-_Annex_C_-_FT_ARM_14-15.txt", " Directors should also explain their approach to quality governance in the Annual Governance Statement within the annual report"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_print.txt", "  Performance related bonuses The Executive Directors and the Chief Executive, like other employees, are eligible to be considered for a discretionary performance-related bonus, which for 201314 is up to a maximum of 10 of average base pensionable salary applying during the previous year"], ["2014-treasury-dec-supplementary_estimates_and_new_estimates_2013_14_120214_correction.txt", "  12,000,000  -12,000,000  Section A to Section B Contractors Escort Funding"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", " Support in assessing, managing and or mitigating the potential risks involved in a specific initiative work to ensure expected benefits of a project are realised"], ["2014-treasury-dec-Scotland_analysis__Fiscal_policy_and_sustainability.txt", " To continue to provide similar levels of public services over the next 20 years, an independent Scotland would need to increase all onshore tax revenues by 13 per cent"], ["2014-treasury-dec-Alcohol_duty_-_registration_of_alcohol_wholesalers.txt", " Existing and new businesses trading wholesale in alcohol will be required to submit an application for registration"], ["2014-treasury-dec-FSCS_annual_report_2014_web.txt", "  Lawrence Churchill Chairman    Reliability is what consumers and our levy payers expect from us in respect of every claim we handle  15  Section 3  Chief Executive\u2019s Report Mark Neale reports how FSCS has put in place the right conditions to support financial stability, while offering value for money to all its stakeholders"], ["2014-treasury-dec-FRAB__119__05_-_EPSAS_governance_survey.txt", " Please state the main motivation of your interest in this public consultation"], ["2014-treasury-dec-Wales_Bill_-_Explanatory_Notes_-_Report_Stage_-_Welsh_Language_Version_10_6_14_pdf.txt", "  Mae\u2019r pwerau sydd gan Gomisiwn y Gyfraith ar hyn o bryd ar gyfer cynghori Llywodraeth Cymru yn aneglur"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", "  Other financial liabilities 2013-14  2012-13  000  000  Capital instruments  215,295  206,380  Total  215,295  206,380  Capital instruments include subordinated notes issued by BB and NRAM"], ["2014-treasury-dec-Statutory_exemption_for_trivial_benefits_in_kind.txt", " New Subsection 2 defines Condition A which provides that the exemption applies only if the BiK is not cash or a cash-voucher as defined in section 75 ITEPA 2003"], ["2014-treasury-dec-44695_Accessible.txt", " This will also ensure the public is better engaged in the regulatory process"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " Section 710 ITEPA 2003 says how the employer should operate PAYE in respect of a notional payment"], ["2014-treasury-dec-assurance_frameworks_191212.txt", " Board reports and mitigating actions  Management Self Assessments and Declarations e"], ["2014-treasury-dec-government_financial_reporting_manual_201314.txt", "17 Operating income is income that relates directly to the operating activities of the Scottish Executive, its Executive Agencies, the Crown Office and Procurator Fiscal Service and NHS bodies"], ["2014-treasury-dec-avoidance_discussion_paper_with_covers_final.txt", "1 The government is seeking ideas and views in response to the questions set out in this paper from ratepayers in all sectors, their agents, their representatives and from local authorities"], ["2014-treasury-dec-MCD_annex_b_impact_assessment.txt", " From a lender\u2019s perspective, these include the relative difficulty in understanding credit risk in unfamiliar markets and the complexity in enforcing loans under foreign legal systems"], ["2014-treasury-dec-EU_finances_2014_final.txt", " In the medium term, the size of the UK net contribution is forecast to decrease from 10"], ["2014-treasury-dec-37630_Budget_2014_Web_Accessible.txt", " Chapter 2 sets out all measures announced in this Budget"], ["2014-treasury-dec-44695_Autumn_Statement__Print_ready_.txt", "6 billion of funding to support new lending"], ["2014-treasury-dec-Further_devolution_manchester_nov_2015.txt", "Further devolution to the Greater Manchester Combined Authority and directly-elected Mayor 1"], ["2014-treasury-dec-44369_Cm_8958_accessible.txt", " The department\u2019s approach was to support the efforts of local authorities to overcome difficulties in delivering the remaining infrastructure"], ["2014-treasury-dec-banking_reform_impact_assessment_05072014.txt", " This should reduce the extent to which funding costs would rise in a stress scenario"], ["2014-treasury-dec-scotland_analysis_fiscal_policy_and_sustainability_print.txt", "    A long-term savings fund To maximise transfers into a savings fund, a longrun objective should be for the Scottish Government to run some form of onshore budget balance, and to seek to invest a fixed percentage of North Sea revenues into a savings fund annually"], ["2014-treasury-dec-Wales_Bill_-_Impact_Assessment_-_Report_Stage_-_Welsh_Language_Version_10_6_14_pdf.txt", " Ymgynghorwyd ag etholwyr yr Alban mewn refferendwm yn 1997 cyn y datganolwyd elfen o dreth incwm i\u2019r Alban, ac mae\u2019r Llywodraeth yn credu y dylid ymgynghori yn yr un modd ag etholwyr Cymru"], ["2014-treasury-dec-PU1624_final__web_.txt", "50 When debts are repaid early,   Interest premia received from the PC count as current income in the DA alongside other interest    Interest rate discounts paid by the department to the PC count as current payments in Resource DEL alongside other payments of interest a department may make"], ["2014-treasury-dec-cluster_area_allowance_consultation.txt", "1 At Budget 2014, the government announced that it would introduce a new allowance to support investment in ultra high pressure, high temperature oil and gas projects"], ["2014-treasury-dec-Wales_Bill_-_Explanatory_Notes_-_Report_Stage_-_Welsh_Language_Version_10_6_14_pdf.txt", "  Felly mae is-adran 1 o gymal 1 yn diwygio adran 31 o DLlC 2006 i ddarparu ar gyfer cynnal etholiadau cyffredinol arferol i\u2019r Cynulliad bob pum mlynedd, yn hytrach na phob pedair blynedd fel y mae ar hyn o bryd"], ["2014-treasury-dec-supplementary_estimates_and_new_estimates_2013_14_120214_correction.txt", " Net spending by arm's-length bodies"], ["2014-treasury-dec-oil_and_gas_fiscal_review_call_for_evidence.txt", " But as prices rose significantly in the 2000s, the tax rate was increased to ensure the nation took a fair share of the benefits"], ["2014-treasury-dec-FRAB__119__08_-_Annex_H_-_2014-15_FReM.txt", "23 Donated assets should be revalued, depreciated and subject to impairment review in the same way as other non-current assets"], ["2014-treasury-dec-PU1719_HMT_Science_.txt", " In recognition of this important role, the government made, in its response to the Witty Review, a long-term commitment to supporting universities in knowledge exchange, which will help deliver economic growth, and is committed to supporting a fully rounded approach to funding all forms of knowledge exchange, with all forms of partner, including recurrent funding for knowledge exchange through HEIF"], ["2014-treasury-dec-AS2014_distributional_analysis_final.txt", " Where tax or welfare policy is devolved  such as where council tax is  23  Section  Details devolved  the current policy of the devolved government is reflected, but not shown as a change in the charts"], ["2014-treasury-dec-CAPITAL_GAINS_TAX_NON_RESIDENTS_AND_UK_RESIDENTIAL_PROPERTY.txt", " 4 In sub-paragraph 3 limiting or deterrent effect means an effect which a limits investors to a limited number of specific persons or specific groups of connected persons, or b deters a reasonable investor falling within one of what are specified as the intended categories of investor from investing in the scheme"], ["2014-treasury-dec-PU1678_final__1_.txt", " Covered deposits are those which are protected by the DGS"], ["2014-treasury-dec-SDPR_Update_September_2014___published_as_Clarifications_.txt", "9 Additional methodology for specific CWP policies Minimum guaranteed benefit payable on death 173E"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", "  3  357  EXPLANATORY MEMORANDUM TO The Climate Change Levy General Amendment Regulations 2015 2015 No"], ["2014-treasury-dec-OLD_complete_v3.txt", " Estimates of compliance costs are shown in the table below, including an estimate of total costs for a five year period at present value"], ["2014-treasury-dec-Treasury_minutes_web.txt", "2 In April 2014, the department\u2019s Director General of Finance wrote to the Committee setting out the detailed lessons learned in the wake of the language services contract and how these have been incorporated within the Transforming Rehabilitation TR Programme"], ["2014-treasury-dec-PU1738_print_CMYK.txt", "6 The EU makes some payments directly to the private sector, for example to carry out research activities"], ["2014-treasury-dec-03._2013-14_DEPARTMENT_YELLOW.txt", " Related-party transactions The Department is the parent of its agencies and other designated bodies named if appropriate or insert a cross reference to note 22 and sponsor of its trading funds and public corporations named if appropriate or insert a cross reference to note 22"], ["2014-treasury-dec-Diverted_Profits_Tax.txt", " PART 2 RECOVERY OF DIVERTED PROFITS TAX FROM RELATED COMPANIES  Cases in which this Part applies 2  1 This Part of this Schedule applies if a an amount of diverted profits tax has been charged on a company for an accounting period, b the whole or any part of that amount is unpaid at the end of the due and payable date, and c the company is non-UK resident"], ["2014-treasury-dec-Russia.txt", " Organisation Name DONBASS PEOPLE'S MILITIA a"], ["2014-treasury-dec-AS2014_policy_costings_final.txt", "  26  Employment Allowance extend to carers Measure description The NICs Employment Allowance introduced an annual allowance of up to 2,000 for Class 1 Secondary employer National Insurance contributions NICs from 2014-15"], ["2014-treasury-dec-201409forecomp.txt", "com  020 7658 2671  Scotiabank  Alan Clarke  alan"], ["2014-treasury-dec-OLD_complete_v3.txt", " Section 55B4 of ITA sets the transferable amount at 1,050"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", "indd 71  71  18032014 2248  2"], ["2014-treasury-dec-main_supply_estimates_2014_2015_web.txt", " The department has given an undertaking to grant an indemnity in relation to any legal action against the QC conducting the procedure"], ["2014-treasury-dec-FRAB__120__07_-_Annex_C_-_FT_ARM_14-15.txt", "11  15 Operating Leases  Incentives  6"], ["2014-treasury-dec-FRAB__120__08_-_Simplifying_and_Streamlining_Annual_Report_and_Accounts.txt", " i Overview  Page 3 of 6  FRAB 120 08 03 APRIL 2014  11"], ["2014-treasury-dec-140623_Final_EN_Clause_49_Sch_7_amendment_v2.0.txt", " Amendment 7 also clarifies the treatment of income that would have been exempt income\u2019 in the UK had the internationally mobile employee been UK resident, or subject to the remittance basis of taxation, at the appropriate time"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " Subsection 7 provides that if SI relief is withdrawn because the investor has disposed of the investment within the relevant applicable period, the disposal proceeds are not treated as a receipt of value for the purposes of this section"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " The clause makes amendments to the appropriate fraction in paragraphs 10 and 11 of Schedule 34 to Finance Act 2004"], ["2014-treasury-dec-PU1738_print_CMYK.txt", "6 Analysis of Net Expenditure by EU Scheme 2013-14 Agricultural Policy Funding  European Social Fund  European Regional Development Fund  Other  Total  000  000  000  000  000  3,356,609  347,699  585,703  51,770  4,341,781  Total disallowances provided for  -1,190  0  0  -642  -1832  Total disallowances released  59,686  0  0  766  60,452  2,120  -2,059  -15,061  1,571  -13,429  0  0  -7,012  -1,024  -8036  3,417,225  345,640  563,630  52,441  4,378,936  Gross expenditure in the United Kingdom  Total foreign exchange gainslosses Total withdrawn from EU claim Net expenditure reimbursable by EU  2013-14 balances include the latest available information"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", " This second category will, as in 2012-13, be dealt with through the in-year revenue account"], ["2014-treasury-dec-PU1678_final__1_.txt", " The Government\u2019s initial view is the powers should only extend to mixed-activity holding companies where its subsidiary institutions are not held directly or indirectly by an intermediate financial holding company"], ["2014-treasury-dec-FRAB__119__08_-_Annex_I2_-_AGENCY_PINK_2014-15.txt", " Where the department has agreed early retirements, the additional costs are met by the department and not by the Civil Service pension scheme"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", "  35  40  45  233  22  55  Consultation draft Schedule 1  Loan relationships and derivative contracts Part 2  Derivative contracts Amendments of Part 7 of CTA 2009  After section 594 insert Matters in respect of which amounts are to be brought into account 594A Matters in respect of which amounts are to be brought into account 1  2  56  The matters in respect of which amounts are to be brought into account for the purposes of this Part in respect of a company\u2019s derivative contracts are a profits and losses of the company which arise to it from its derivative contracts and related transactions including expenses, and b expenses incurred by the company under or for the purposes of those contracts and transactions"], ["2014-treasury-dec-PU1624_final__web_.txt", "1 ALBs\u2019 capital expenditure scores in budgets in the same way as departments\u2019"], ["2014-treasury-dec-131010_Letter_and_annexes_from_HMT_to_Govt_Actuary_2.txt", "  9  2 That analysis must include but is not limited to a income received during that period b benefits paid during that period and c notional investment returns during that period"], ["2014-treasury-dec-OLD_complete_v3.txt", " As announced at Autumn Statement, the Government will consult early in 2015 on potential action that could be taken to impose additional financial costs, compliance and reporting requirements on repeat users of known avoidance schemes"], ["2014-treasury-dec-44695_Accessible.txt", "27 Sovereign Grant  In accordance with the Sovereign Grant Act 2011, the Sovereign Grant for 2015-16 will be 40"], ["2014-treasury-dec-140808_Housing_Zones_Prospectus.txt", " This should include showing how additional funding will accelerate development beyond the normal anticipated rate of development"], ["2014-treasury-dec-freedom_and_choice_in_pensions_print_210314.txt", " The government welcomes views on what may be needed to improve access to the right guidance throughout retirement"], ["2014-treasury-dec-FRAB__119__08_-_Annex_H_-_2014-15_FReM.txt", " Optionally, when considered significant by the entity and at its discretion, further disclosures may be made, including gross inflows and outflows in the year and the number and types of securities held  b  third party physical assets and unlisted securities disclosure may be by way of narrative note"], ["2014-treasury-dec-supplementary_estimates_and_new_estimates_2013_14_120214_correction.txt", "  1,000,000 -1,000,000  Total change in Resource DEL Voted  45,667,000  Section A Increase in AME resulting from revaluation of Property, Plant and Equipment  -74,176,000  -28,509,000  4,600,000  Section A Decrease in AME provisions for the expansion and capabilities of the Security and Intelligence Agencies  -1,500,000  Total change in Resource AME Voted  4,600,000  Section A Transfer to MoD for contribution to the National Cyber Security Programme  -1,500,000  3,100,000  -16,596,000  Section A Transfer to Home Office for contribution to the National Cyber Security Programme  -1,920,000  Section A Transfer to HMRC for contribution to the National Cyber Security Programme  -2,000,000  Section A Transfer to Cabinet Office for contribution to the National Cyber Security Programme  -1,571,000  Section A Transfer to DWP for contribution to the National Cyber Security Programme Section A Reserve claim to support investment in counter terrorism capabilities  -13,000 2,800,000  Section A Reserve claim - Exceptional inter-period flexibility Section A Transfer to DECC for Critical Capabilities Pool Funding Section A Transfer to MoD for Critical Capabilities Pool Funding Section A Decrease in Critical Capabilities Pool Funding  14,150,000 -3,012,000 -1,004,000 -176,000  Section A Transfer from MOD for equipment support Section A Transfer from Home Office for Critical Capabilities Pool Funding Section A Income for services provided to other government departments"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " New subsection 3D provides that expenditure does not qualify for relief before the qualifying building has been unused for a period of 12 months"], ["2014-treasury-dec-Air_Passenger_Duty_-_child_exemption.txt", " If you have any questions about this change, or comments on the legislation, please contact Ann Little on 03000 586 096 email ann"], ["2014-treasury-dec-Tackling_marketed_tax_avoidance.txt", " 3 The period during which an enquiry is in progress is the period a beginning with the day on which notice of enquiry is given, and b ending with the day on which the enquiry is completed"], ["2014-treasury-dec-ENFORCEMENT_BY_DEDUCTION_FROM_ACCOUNTS.txt", " On receipt of  FINANCE BILL 2015  this notification from the deposit-taker HMRC must as soon as reasonably practicable notify the debtor and any joint account holders or third parties that the deposit-taker has notified to them"], ["2014-treasury-dec-PU1624_final__web_.txt", "94 In practice therefore when considering how to score a transaction you should   Start by considering the treatment of the transaction in DAs    Consider whether the budgeting treatment is the same as the DA treatment or different, and so establish the budgeting treatment    Once you know the accounting and budgeting treatment you can determine the Estimates treatment"], ["2014-treasury-dec-131010_Letter_and_annexes_from_HMT_to_Govt_Actuary_2.txt", " The National Health Service Pension Scheme Regulations 1995 2"], ["2014-treasury-dec-Flood_defence_scheme_tax_relief.txt", "  3  In calculating the profits of the trade, a deduction is allowed under this section for the expenses"], ["2014-treasury-dec-EEA_Accounts_2013-14_-_web.txt", " In accordance with this plan, 6 billion of sterling financing was invested in the reserves in 2013-14"], ["2014-treasury-dec-37630_Budget_2014_Web_Accessible.txt", " It has revised up its forecast for employment, and expects it to rise by 1 million over the forecast period from 30"], ["2014-treasury-dec-government_financial_reporting_manual_201314.txt", " The following paragraphs make it clear how different types of reporting entity should present financial statements"], ["2014-treasury-dec-government_financial_reporting_manual_201314.txt", " 2 IFRS 3 Business Combinations "], ["2014-treasury-dec-FRAB__119__09_-_Draft_Code_of_Practice_on_Local_Authority_Accounting_2014-15_with_Annexes.txt", " The contractual or binding arrangement may be evidenced in a number of ways, for example by a contract between the venturers or minutes of discussions between the venturers"], ["2014-treasury-dec-PESA_2014_-_print.txt", " They are given with the objective of influencing their levels of production, their prices, or other factors    net public service pensions are the costs of pensions on a National Accounts basis that is, payments to pensioners less receipts of contributions by employers and employees"], ["2014-treasury-dec-Country_and_Regional_Analysis_November_2014_Combined.txt", "2 Community development 6"], ["2014-treasury-dec-Public_Spending_Statistics_July_2014_consolidated_revised.txt", " Economic affairs of which enterprise and economic development of which agriculture, fisheries and forestry of which transport  7"], ["2014-treasury-dec-PU1638_policy_costings_bud_2014_with_correction_slip.txt", "  5  10  15  Areas of uncertainty The main uncertainties in this costing relate to take-up rates and the estimates of the tax base"], ["2014-treasury-dec-Public_Spending_Statistics_methodology.txt", " DATA IN THE PUBLIC SPENDING NATIONAL STATISTICS QUARTERLY Key series are updated three times a year"], ["2014-treasury-dec-PU1643_Charter_budget_responsibility_update_web.txt", "2 Section 1 2 of the Act requires that the Charter includes the Government\u2019s objectives for fiscal policy and its objective for the management of the national debt, its fiscal mandate, and the minimum requirements of the Financial Statement and Budget Report the Budget Report"], ["2014-treasury-dec-45502_Cm_8988_Print.txt", " Recommendation The department should ensure that major programmes have resilient and stable leadership teams in place from the development stage, who have the insight to make critical judgements about programmes"], ["2014-treasury-dec-FRAB_121_minutes.txt", " Overall WGA and the National Accounts were showing similar trends"], ["2014-treasury-dec-MCD_draft_regulations.txt", " 4 If, immediately before 21st March 2016, a contract is void, or part of a contract is void, as a result of the application of section 563 of the Consumer Credit Act 1974 antecedent negotiations, the contract, or that part of the contract, remains void on and after 21st March 2016"], ["2014-treasury-dec-AS2014_data_sources_final.txt", "ukdocopen-governmentlicenceversion2 or email PSInationalarchives"], ["2014-treasury-dec-Fuel_duty_-_aqua_methanol.txt", " 2015xxxx is related to the principal Regulations"], ["2014-treasury-dec-FSCS_annual_report_2014_print.txt", " The framework sets out the necessary steps and powers to ensure that bank failures across the EU are managed in a way that avoids financial instability and minimises costs for taxpayers"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", "nsf in February 2014 gives detailed guidance on the disclosures required"], ["2014-treasury-dec-39796_Cm_8847_Accessible.txt", "  Recommendation implemented"], ["2014-treasury-dec-government_financial_reporting_manual_201314.txt", "16 The objective of IFRS 4 is to specify the financial reporting for insurance contracts by any entity that issues such contracts until the Board completes the second phase of its project on insurance contracts"], ["2014-treasury-dec-OOTLAR_19_March_2014__1_.txt", " There are currently two rates of MGD a reduced rate of 5 per cent which applies to machines with a maximum charge payable for playing and a maximum cash prize of not more than 20 pence and 10 respectively a type 2 machine\u2019, paragraph 52 of Schedule 24 and the standard rate of 20 per cent, which applies to any other machine type 1 machine\u2019, paragraph 53"], ["2014-treasury-dec-statutory_instruments_macro-prudential_measures_order_2015__1_.txt", " The second measure allows the Financial Policy Committee to issue a direction which will create an expectation that institutions which are subject to a systemic risk buffer will maintain an additional systemic risk leverage buffer"], ["2014-treasury-dec-Wales_Bill_-_Explanatory_Notes_-_Report_Stage_-_Welsh_Language_Version_10_6_14_pdf.txt", " Penderfynir ble y mae unigolyn ar ddiwrnod penodol yn l lle y mae ar ddiwedd y diwrnod"], ["2014-treasury-dec-Russia.txt", " POB St Petersburg formerly Leningrad a"], ["2014-treasury-dec-Diverted_Profits_Tax.txt", " 2 A payment in pursuance of a notice under this Part of this Schedule is not allowed as a deduction in calculating income, profits or losses for any tax purposes"], ["2014-treasury-dec-140915_HZ_FAQs_FINAL.txt", " Our experience with the Local Infrastructure Fund shows that there\u2019s a need for Government intervention in this way, i"], ["2014-treasury-dec-Treasury_minutes_web.txt", " As part of the contractual and audit arrangements, provision has been made to allow for swift remedial action where the provider has failed to fulfil any material obligation"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", "11 This Part of the Report provides an overview of my assessment of risk of material misstatement for my audit arising from the Treasury\u2019s significant financial stability schemes and the impact on my audit approach"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " Permits VAT returns to be denominated in local currencies where the Euro has not been adopted and specifies the date upon which any currency conversion must take place"], ["2014-treasury-dec-UK_Sovereign_Sukuk_PLC_Offering_Circular.txt", "  Periodic Distribution Dates  22 January and 22 July in each year, save that the first Periodic Distribution Date will be 22 January 2015"], ["2014-treasury-dec-PU1678_final__1_.txt", " As a result, secondary legislation will place a requirement on the Bank of England to carry out such resolvability assessments of credit institutions and investment firms"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", " The first section of Chapter 1 sets out the government\u2019s economic and fiscal plans in more detail"], ["2014-treasury-dec-supplementary_estimates_and_new_estimates_2013_14_120214_correction.txt", "  Annually Managed Expenditure Expenditure arising from  Depreciation, amortisation, revaluation and other non-cash items"], ["2014-treasury-dec-Cm_8869_Scotland_Analysis.txt", " Without such policy action, a debt burden of this size would have to be addressed by future Scottish generations through eventual cuts to public spending or tax increases"], ["2014-treasury-dec-36048_Cm_8774.txt", "00  Royal Mail Pensions  11  3"], ["2014-treasury-dec-BgT_annex_a_metrics_to_measure_improvement.txt", " Staff survey results on management for relevant groups of staff        Trigger for mitigating action  Group established and meeting three times a year        Content and delivery model by February 2015 Pilot with new SCS and group of new managers in summer 2015 To start in Oct 2015 for new graduates Review summer 2016  Feedback from Parent  Carers and Part-time  Jobsharers networks All staff survey results Number of jobs offered on part-time and, separately, jobshare basis Staff working from home or other flexible working patterns Staff retention data    Proposals by February 2015    Staff survey results on respecting differences, skills and management Diversity statistics          Valuing Everyone  Timescales  SCS workshop in autumn 2014      Group does not meet regularly No or insignificant improvement to staff survey results Model not designed by February 2015 No or insignificant improvement to staff survey results    No change in flexible working patterns Negative staff feedback    Poor attendance at workshop  "], ["2014-treasury-dec-FRAB__119__08_-_Annex_I1_-_DEPARTMENT_YELLOW_2014-15.txt", "1 above does not include any amounts collected by the department where it was acting as agent of the Consolidated Fund rather than as principal"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", " 9366 Estimation and judgement "], ["2014-treasury-dec-FSCS_annual_report_2014_print.txt", " This means that we handle an extremely varied range of telephone, email and written enquiries from claimants, their representatives and the general public every day"], ["2014-treasury-dec-AS2014_policy_costings_final.txt", "  Indirect effects on the economy A"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", "35 the previous year\u2019s rate was 2"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", " This includes tax measures, measures affecting AME and changes to allocated DEL"], ["2014-treasury-dec-FRAB__120__07_-_Annex_C_-_FT_ARM_14-15.txt", " NHS foundation trusts are required to lay their annual report and accounts, with any report of the auditor on them including the limited assurance opinion on the Quality Report, before Parliament paragraph 254a, Schedule 7 of the 2006 Act before the summer recess begins in July 2015 to enable parliamentary scrutiny"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " Subsections 20 and 21 of new section 850C detail the enjoyment conditions including making clear that references to A include any person connected with A apart from B"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_print.txt", " The work we have done over the year to develop new frameworks both for ensuring quality and for evaluating the impact of debt advice, will help give debt advice clients the assurance that they will receive a high-quality service wherever and however they access that advice"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", "2 borrowing Trade and other payables 23 151"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", "  2  P may not consent to any claim for group relief in respect of the amount so specified"], ["2014-treasury-dec-survivor-benefits-in-occupational-pension-schemes-annex-b.txt", " Therefore, if the relevant service split was 60 post 1988 service and 40 between 1972 and 1988, then a dependant\u2019s pension based on all periods of accrual would be assumed to be 10,000 p"], ["2014-treasury-dec-Construction_Industry_Scheme.txt", " Part 2 of Schedule 11 to the Finance Act 2004 conditions to be satisfied by firms is amended by a inserting after paragraph 85 the compliance test 6 This paragraph is subject to paragraph 8A exception from compliance test firms"], ["2014-treasury-dec-FRAB__120__02_-_IFRS_13_-_Appendix_B.txt", " 8 Applicability of IFRS 13 for Public Sector Reporting Entities"], ["2014-treasury-dec-FSCS_annual_report_2014_print.txt", "  failures of 200809  FSCS continues to be an active member of the creditors\u2019 committees of the failed banking estates and we also continue to receive dividends in respect of our claims"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " Changes to the rates take effect in relation to vehicle licences taken out on or after 1 April 2014"], ["2014-treasury-dec-supplementary_estimates_and_new_estimates_2013_14_120214_correction.txt", " Renewable Heat Incentive including Renewable Heat Premium Payments"], ["2014-treasury-dec-government_financial_reporting_manual_201314.txt", " 7 IAS 29 Financial Reporting in Hyperinflationary Economies and IFRIC 7 Applying the Restatement Approach under IAS 29 "], ["2014-treasury-dec-PN_January_2014_II.txt", " Users of the Release can compare the latest information on the UK\u2019s Official Reserves across time, with other countries and with the underlying data published by the Bank of England"], ["2014-treasury-dec-PESA_2014_-_print.txt", " From April 2013 in England a non-domestic rates retention scheme was introduced allowing local authorities to keep a proportion of the rates they collect along with growth in the revenue that is generated in their area"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " HMRC will be consulting with regulatory authorities to identify the relevant offences so that they may be prescribed in regulations"], ["2014-treasury-dec-Public_Service_Pensions_Valuations_and_Employer_Cost_Cap_Directions_2014_archived_version.txt", " When calculating the valuation results, the scheme actuary should assume that the price measure revaluations of career average re-valued earnings under section 9 of the 2013 Act are the same as the rates of increases determined under direction 14"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", " For more information, see the section on the consolidation of charitable funds below"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_web.txt", " The only way to achieve this task is to work with others, which is why stakeholders are at the centre of our strategy"], ["2014-treasury-dec-FSCS_annual_report_2014_print.txt", " The material must be acknowledged as Financial Services Compensation Scheme copyright and the document title specified"], ["2014-treasury-dec-main_supply_estimates_2014_2015_web.txt", " If the Royal Mint Trading Fund was unable to meet this commitment the National Loans Fund funding conditions dictate that the amount outstanding would have to be met from within the Treasury\u2019s DEL "], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " BiKs that qualify for the exemption will not incur a charge to income tax nor a liability to National Insurance contributions, and will not need to be reported to HMRC by employers"], ["2014-treasury-dec-CBG_additional_annex_debt_management_guidance.txt", " On HMRC and DWP, it will report to the FED TaskForce for other departments and ALBs, it will report to the Fraud, Error and Debt Delivery Group to inform their oversight and drive to reduce FED across government"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " New section 198L allows the disposal and expenditure to be made by different companies within the same capital gains group"], ["2014-treasury-dec-Public_Spending_Statistics_July_2014_consolidated_revised.txt", " Economic affairs of which enterprise and economic development of which employment policies of which agriculture, fisheries and forestry of which transport 5"], ["2014-treasury-dec-budget_2014_data_sources.txt", "  Further reference information Table 4"], ["2014-treasury-dec-PU1719_HMT_Science_.txt", " There are many areas where science impinges on government policy, and whilst it is not the job of scientists to make public policy, it is important that they provide the best evidence to support horizon scanning and to help policy makers make the best decisions"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", "  Budget 2014  3763006RedBookChap 2B"], ["2014-treasury-dec-IFRS_9_Financial_Instruments_-_public_sector_application_guidance__Decem....txt", " IFRS 9 does necessitate the need for entities to think differently about the information they already have there is likely to be some form of a contract or other relevant documentation, such as the terms and conditions of a loan, which can be utilised in considering the contractual cash flows"], ["2014-treasury-dec-37630_Budget_2014_Web_Accessible.txt", "8 excluding RMPP Effects from move to ESA10 add Network Rail borrowing 2"], ["2014-treasury-dec-UK-China_policy_outcomes.txt", " Both sides agreed that this reflected the increasing complementarity between the Chinese and British economies, as China transitioned towards a more consumption and services-driven economic model"], ["2014-treasury-dec-44695_Accessible.txt", "54 Extending the employer National Insurance contributions Employment Allowance to care and support workers  The government will extend the annual 2,000 Employment Allowance for employer NICs to care and support workers"], ["2014-treasury-dec-IUK_Routemap_Case_Study_Crossrail.txt", "  \u00a0Andy  \u00a0Mitchell,  \u00a0Programme  \u00a0 Director,  \u00a0Crossrail  \u00a0   \u00a0 Introduction  \u00a0 Crossrail  \u00a0is  \u00a0the  \u00a0biggest  \u00a0engineering  \u00a0project  \u00a0in  \u00a0Europe  \u00a0and  \u00a0forms  \u00a0a  \u00a0major  \u00a0part  \u00a0of  \u00a0 the  \u00a0Mayor\u2019s  \u00a0Transport  \u00a0Strategy"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", "  2  349   QHO  TFI  h, ref     MO    1     TPO   Where TFI is the CHP Total Fuel Input for the station specified on the CHPQA certificate relating to the relevant annual operation"], ["2014-treasury-dec-44695_Accessible.txt", "183 Removing regulatory barriers for peer-to-peer P2P lending  The government announces its intention to review financial regulation which currently stands in the way of institutional lending through P2P platforms"], ["2014-treasury-dec-DISCLOSURE_OF_TAX_AVOIDANCE_SCHEMES.txt", " The intention to strengthen DOTAS in Finance Bill 2015 was announced at Budget 2014 and was followed by a consultation which ran until 23 October 2014"], ["2014-treasury-dec-FRAB__119__Minutes.txt", " CIPFALASAAC considered that evidence from the consultation responses indicated that there was a significant risk that a percentage of local authorities would not be able to comply with the reporting requirements by 201516 whilst recognising that data quality may not improve until DRC is adopted by the Code"], ["2014-treasury-dec-Notice_Central_African_Republic_060421.txt", " Further Identifiying Information Headed by Abdoul-Karim DanAzoumi, since 12 December 1986 and by Aboubakar Mahamat, since 1 January 2005"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", "4 shows departmental expenditure limits DEL as announced at Spending Review 2010 and Spending Round 2013, and subsequently adjusted for measures at fiscal events including the policy decisions contained in this Budget"], ["2014-treasury-dec-PU1728_Banking_Act_report_April_to_Sept_2014.txt", "2 billion to invest through non-bank financial institutions"], ["2014-treasury-dec-PU1616_OTS_employee_benefits_final_report.txt", " 22 A similar approach could be considered for the application of Class 1 NICs generally to benefits"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " 2 The persons who may appeal are a any person given a notice of HMRC\u2019s determination under paragraph 94, and b any interested third party in relation to an affected account"], ["2014-treasury-dec-Alcohol_duty_-_registration_of_alcohol_wholesalers.txt", "  6  In Schedule 5 to FA 1994 decisions subject to review and appeal, in paragraph 31, after paragraph o insert p any decision for the purposes of Part 6A wholesaling of controlled liquor as to whether or not, and in which respects, any person is to be, or to continue to be, approved and registered or as to the conditions or restrictions subject to which any person is approved and registered q any decision under Schedule 2B penalties for contraventions of Part 6A that a penalty is payable by any person or as to the amount of any such penalty"], ["2014-treasury-dec-PESA_2014_-_print.txt", " \u00a0\u00a0 From September 2014 the UK along with all other Member States will move to producing their National Accounts using the new European System of Accounts 2010 ESA10 framework"], ["2014-treasury-dec-PESA_2014_-_print.txt", "5 RD recreation, culture and religion 8"], ["2014-treasury-dec-06._2013-14_MAGENTA_PENSION_SCHEME.txt", "  The Accounting OfficerBoard authorised the issue of these financial statements on XX Month 201Y"], ["2014-treasury-dec-Country_and_Regional_Analysis_November_2014_Combined.txt", "11 Identifiable expenditure on health by country and region, 2009-10 to 2013-14  million Health  of which current National Statistics  North East North West  of which capital National Statistics  National Statistics  2009-10 outturn 5,213  2010-11 outturn 5,272  2011-12 outturn 5,410  2012-13 outturn 5,562  2013-14 outturn 5,837  2009-10 outturn 4,928  2010-11 outturn 5,040  2011-12 outturn 5,232  2012-13 outturn 5,362  2013-14 outturn 5,614  2009-10 outturn 285  2010-11 outturn 231  2011-12 outturn 178  2012-13 outturn 200  2013-14 outturn 223  13,386  13,481  14,009  14,708  14,983  12,688  12,913  13,561  14,182  14,442  698  568  449  526  541  Yorkshire and the Humber  9,251  9,340  9,748  10,030  10,377  8,769  8,932  9,437  9,671  10,019  482  408  310  359  357  East Midlands  7,193  7,256  7,558  7,833  8,182  6,832  6,969  7,321  7,556  7,921  361  286  236  277  261  West Midlands  10,065  10,286  10,594  11,029  11,208  9,548  9,864  10,256  10,631  10,826  517  421  338  398  382  9,589  9,808  9,251  9,478  10,445  9,085  9,386  8,954  9,144  10,108  504  422  297  335  337  London  18,876  19,919  20,254  20,180  20,693  17,879  19,034  19,558  19,431  19,913  997  885  695  749  780  South East  14,182  14,584  14,243  14,569  15,601  13,402  13,952  13,789  14,049  15,097  780  631  454  520  504  South West  8,362  8,409  8,725  9,078  10,087  7,926  8,056  8,440  8,756  9,749  436  353  285  321  338  England  96,117  98,353  99,792  102,468  107,412  91,057  94,147  96,549  98,782  103,689  5,060  4,206  3,243  3,685  3,723  Scotland  10,616  10,877  11,056  11,285  11,459  10,081  10,287  10,543  10,715  10,946  535  591  514  569  513  Wales  5,926  6,119  6,075  6,001  6,141  5,528  5,730  5,777  5,788  5,920  397  389  297  212  221  Northern Ireland  3,442  3,595  3,638  3,844  3,882  3,254  3,393  3,444  3,529  3,631  188  203  195  315  251  UK identifiable expenditure  116,100  118,945  120,561  123,597  128,894  109,920  113,556  116,312  118,814  124,186  6,180  5,389  4,249  4,782  4,707  Outside the UK Total identifiable expenditure Non-identifiable expenditure  817 116,917 -  881 119,826 -  675 121,236 -  677 124,274 -  589 129,483 -  817 110,737 -  881 114,437 -  675 116,987 -  677 119,491 -  586 124,772 -  6,180 -  0 5,389 -  4,249 -  4,782 -  3 4,710 -  Total Expenditure on Services  116,917  119,826  121,236  124,274  129,483  110,737  114,437  116,987  119,491  124,772  6,180  5,389  4,249  4,782  4,710  East  29  Table A"], ["2014-treasury-dec-elps_annex_final.txt", "  where  The Unsmoothed Asset Share Annuity UASAt is calculated in future policy years as  1 FG     UASAt    t is the policy year    t-1 is the previous policy year"], ["2014-treasury-dec-STRENGTHENING_PENALTIES_FOR_OFFSHORE_NON_COMPLIANCE.txt", "  Commencement and transitionals 9  1 This Schedule has effect in relation to relevant offshore asset moves occurring after the day on which this Act is passed"], ["2014-treasury-dec-Wales_Bill_-_Explanatory_Notes_-_Report_Stage_-_Final_10-6-14.txt", " If they have been a Welsh parliamentarian for the longer period, they will be a Welsh taxpayer"], ["2014-treasury-dec-FRAB__119__07_-_Public_sector_schools_working_group_Chair_s_update.txt", " This will cover both formal lease agreements and other, informal, lease-type\u2019 arrangements"], ["2014-treasury-dec-140220_Letter_and_annexes_from_HMT_to_Govt_Actuary_3.txt", " When calculating the valuation results, the scheme actuary should assume that the earnings measure revaluations of career average re-valued earnings under section 9 of the 2013 Act is a 3"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", ", b in sub-paragraph 4, omit the and at the end of paragraph a, c in paragraph b of that sub-paragraph, after different amount insert or no amount, d in that paragraph, omit the or at the end of sub-paragraph i and after sub-paragraph ii insert , or iii remove from the notice the provision made under paragraph 41b,, and e after that paragraph insert , and c if representations were made under sub-paragraph 2c and the notice is not withdrawn under paragraph a, determine whether a different amount or no amount ought to have been specified under paragraph 41d, and then i confirm the amount specified in the notice, ii amend the notice to specify a different amount, or iii remove from the notice the provision made under paragraph 41d,"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " The information notice requires the deposit taker to provide HMRC with prescribed information within 10 working days about accounts held with them by the person"], ["2014-treasury-dec-government_financial_reporting_manual_201314.txt", " The requirement will be based on the underlying legislation for  1  As required by The Exchequer and Audit Departments Act 1921 Chapter 13, Page 2  Issue 2  FINANCIAL REPORTING MANUAL 2013-14  ACCOUNTING FOR CONSOLIDATED FUND REVENUE  those entities within the scope of 13"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " Where such items are both used in the development of a product and are part of the product that is then transferred the cost of the items included in the transferred product will not be qualifying expenditure"], ["2014-treasury-dec-OLD_complete_v3.txt", "  Impact of policy changes All of the tax policy changes contained in this document have been tested against the same list of possible impacts as for impact assessments"], ["2014-treasury-dec-OLD_complete_v3.txt", " From 2020-21, there will be a single van benefit charge applying to all vans"], ["2014-treasury-dec-Pension_flexibility.txt", " The rise in the trivial commutation limit applies to all commutation periods starting on or after 27 March 2014"], ["2014-treasury-dec-Govt_amdts_44_to_66_Companies_owned_by_employee_ownership_trusts_Cl283_sch33.txt", " Amendment 61 introduces a signpost to the reader that there are further conditions relevant to making a claim to relief under section 236P, and the possible withdrawal of relief, at section 236NA"], ["2014-treasury-dec-Scotland_analysis__Fiscal_policy_and_sustainability.txt", "2 billion over the 5 years to 2015-16"], ["2014-treasury-dec-150514_letter_from_hmt_to_gov_actuary_4.txt", " 5 For the purpose of calculating A in paragraph 1, the assumptions determined ina direction 18e b direction 18f and c direction 19, apart from those made to determine the expected scheme membership over the implementation period must be adjusted as if no members of the relevant old scheme have any benefits accrued in any connected scheme or entitlement to exceptions made under sections 185 to 7 of the 2013 Act"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", "  1  Commercial Secretary to HM Treasury from 010113  Lord Deighton  Economic Secretary to the Treasury from 71013  Nicky Morgan  Financial Secretary to the Treasury from 71013  Economic Secretary to the Treasury to 61013  Sajid Javid  Exchequer Secretary to HM Treasury  David Gauke  Financial Secretary to the Treasury to 61013  Greg Clark  Chief Secretary to the Treasury  Danny Alexander  Chancellor of the Exchequer  George Osborne  Name  Table 6"], ["2014-treasury-dec-45502_Cm_8988_Accessible.txt", "2 Evaluation will help to provide evidence on whether EMR schemes, including the FID Enabling for Renewables process, are as efficient and effective as possible and whether the benefits of these schemes are being achieved"], ["2014-treasury-dec-45502_Cm_8988_Print.txt", " Careful and appropriate treatment of whistleblowers is important to protect and reassure the workforce, and to encourage openness that is vital to supporting better public services"], ["2014-treasury-dec-Cm_8869_Scotland_Analysis.txt", "  Scotland has the best of both worlds 1"], ["2014-treasury-dec-PESA_2014_-_print.txt", "2bn from single use military equipment SUME capital to resource DEL to realign budgets    DECC switched 0"], ["2014-treasury-dec-Wales_Bill_-_Explanatory_Notes_-_Report_Stage_-_Final_10-6-14.txt", " This ensures that functions can only be conferred on HMRC by the Assembly by mutual agreement"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " Subsection 1 provides that the monies raised by the investment must be employed wholly for the funded purpose see section 257ML within 28 months of the date of the investment"], ["2014-treasury-dec-guidance_on_asset_valuation.txt", " This expenditure could be described as the immediate revenue consequence of a capital project"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", "  147  Department of Health  Draft NHS Manual for Accounts 2014-15  Chapter 4 Annex 6 - Treasury Discount Rates 1"], ["2014-treasury-dec-PU1643_Charter_budget_responsibility_update_web.txt", "12 The Treasury shall refer each Budget Report, and any other report published under this Charter, to the House of Commons Treasury Committee"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " In each case the penalty is a percentage of the amount of revenue potentially lost or, in relation to a penalty under Schedule 55 FA 2009, which would have been shown in the return in question"], ["2014-treasury-dec-MCD_annex_b_impact_assessment.txt", " The analysis showed that 161 firms excluding house builders do second charge business, either as an active lender, an administrator of a back book or as a non-core activity"], ["2014-treasury-dec-PU1616_OTS_employee_benefits_final_report.txt", " But these cover actual costs incurred and not costs of the employee providing their own packed lunch"], ["2014-treasury-dec-promoters_of_tax_avoidance_schemes_amendment_of_return_to_take_account_of_relevant_judicial_rulings_and_dotas.txt", "  2  The authorised officer, or an officer of Revenue and Customs with the approval of the authorised officer, may apply to the tribunal for an order requiring P to a provide specified information about persons who are its clients for the purposes of the section to which the application relates, b provide specified information, or information of a specified description, about a monitored proposal or monitored arrangements, c produce specified documents relating to a monitored proposal or monitored arrangements"], ["2014-treasury-dec-RELEVANT_HIGH_VALUE_DISPOSALS_GAINS_AND_LOSSES.txt", " It also announced that the ATED-related capital gains tax charge would apply to properties in the new ATED bands"], ["2014-treasury-dec-Country_and_Regional_Analysis_November_2014_Combined.txt", "15 shows identifiable public sector spending by function, country and region on a per head basis"], ["2014-treasury-dec-Govt_NC5_and_NS4_Tax_relief_for_theatrical_production_.txt", "  3  In this section the General Block Exemption Regulation means any regulation that is for the time being in force under Article 1 of Council Regulation EC No 99498, and makes, in relation to aid in favour of culture and heritage conservation, the declaration provided for by that Article"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", "5  3  6  2  NA  NA  NA  NA  NA  Chancellor of the Exchequer Danny Alexander Chief Secretary to the Treasury Greg Clark Financial Secretary to the Treasury to 61013 David Gauke Exchequer Secretary to HM Treasury Sajid Javid Economic Secretary to the Treasury to 61013 Financial Secretary to the Treasury from 71013 Nicky Morgan Economic Secretary to the Treasury from 71013 Lord Deighton Commercial Secretary to HM Treasury from 010113  Ministerial pensions 6"], ["2014-treasury-dec-39796_Cm_8847_Accessible.txt", "1  The Government agrees with the Committee\u2019s recommendation"], ["2014-treasury-dec-off-payroll_review.txt", " We were pleased to find that the large majority of NHS foundation trusts are following the Treasury\u2019s advice"], ["2014-treasury-dec-PU1632_Sustainability_Reporting_Guidance.txt", "42 The organisations arrangements in relation to sustainability reporting and internal assurance should be covered by existing responsibilities in the Governance Statement"], ["2014-treasury-dec-Wales_Bill_-_Impact_Assessment_-_Report_Stage_-_Welsh_Language_Version_10_6_14_pdf.txt", " Amcan y polisi Mae\u2019r Llywodraeth yn awyddus i roi i Lywodraeth Cymru y dull mwyaf effeithiol o reoli cyfnewidioldeb a gwallau mewn rhagolygon"], ["2014-treasury-dec-MCD_draft_regulations.txt", " 20012511 c Regulation 12 was amended by S"], ["2014-treasury-dec-EU_finances_2014_final.txt", "38 The Framework Programme for Research and Innovation currently Horizon 2020 is the EU\u2019s primary mechanism for supporting transnational collaborative research and technological development"], ["2014-treasury-dec-45502_Cm_8988_Accessible.txt", "3 Commercial the Chief Commercial Officer has established a central recruitment hub, which provides a specialist Whitehall-wide service to attract and deploy talent into the commercial profession"], ["2014-treasury-dec-44695_Autumn_Statement__Print_ready_.txt", "50 The main changes to the public finances are the reclassification of Network Rail within central government, neutral offsetting movements in current and capital spending and between expenditure and receipts, and the inclusion of the Bank of England\u2019s Asset Purchase Facility in the headline fiscal measures"], ["2014-treasury-dec-39796_Cm_8847_Print_Ready.txt", " Recommendation The proposed joint strategy between UKTI, FCO and BIS on exports, and the new joint country plans will need to be clear on roles and responsibilities, set out how the organisations will work together, and provide a single action plan for promoting UK exports centrally and at overseas locations"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", " The principles of IFRIC 12 are followed when the private sector operator is obliged to provide the service related to the infrastructure, but significant residual interest in the infrastructure is controlled by HM Treasury at the end of the term of the arrangement"], ["2014-treasury-dec-Wales_Bill_Command_Paper_-_Welsh.txt", " Bydd y ddwy dreth yn cael eu datganoli\u2019n llwyr a\u2019r Cynulliad a Llywodraeth Cymru fydd yn gwbl gyfrifol am ddyluniad y trethi a\u2019r trefniadau ar gyfer eu casglu"], ["2014-treasury-dec-Deficit_paper_update.txt", "9  1,650  Citi Group  5"], ["2014-treasury-dec-OLD_complete_v3.txt", " Around 17,000 non-compliant individuals and businesses are likely to be affected by this measure each year"], ["2014-treasury-dec-PN_March_2014_II.txt", " This allows the foreign currency part of the Government's balance sheet to be managed in an integrated way by the Bank as Agent"], ["2014-treasury-dec-10460-001_National_Loans_Fund_Account.for_web.txt", " No foreign currency debt was issued in 2013-14"], ["2014-treasury-dec-130731_Final_IA_-_SAR_for_PSSs_Signed.txt", " In one case the outcome could be similar to that of a normal administration regime with creditors repaid to the maximum extent possible in another case all assets could be liquidated to pay for the continued operation of the firm\u2019s critical services"], ["2014-treasury-dec-FRAB__119__08_-_Annex_H_-_2014-15_FReM.txt", "  Departments and agencies in Wales 5"], ["2014-treasury-dec-main_supply_estimates_2014_2015_print.txt", " Under the Order HM Treasury is liable to pay to specified third parties any amount of compensation determined to be payable by the independent valuer appointed to perform the functions referred to in article 4 of that Order"], ["2014-treasury-dec-promoters_of_tax_avoidance_schemes_amendment_of_return_to_take_account_of_relevant_judicial_rulings_and_dotas.txt", "  34  In section 55 recovery of tax not postponed, after subsection 8A insert 8B  Subsections 8C and 8D apply where a person has been given a failure notice under Part 1 of Schedule 1 to FA 2014 consequences of  20  Consultation draft Part 3  Consequential amendments  failing to take account of relevant judicial rulings and that notice has not been withdrawn"], ["2014-treasury-dec-DISCLOSURE_OF_TAX_AVOIDANCE_SCHEMES.txt", " 2 For the purposes of section 313ZC the prescribed information is a the name, address and reference number of the employer b the name and any National Insurance Number of the employee c the reference number or if more than one, any one reference number allocated by HMRC under section 311 arrangements to be given reference number to the notifiable arrangements or proposed notifiable arrangements d where the employee obtains or might reasonably be expected to obtain a tax advantage by virtue of the notifiable arrangements, the tax year in which the employee expects to obtain a tax advantage e where a tax advantage is obtained, or might reasonably be expected to be obtained only by any person other than the employee by virtue of the notifiable  a Inserted by section X of Sch X to the Finance Act 2015 c"], ["2014-treasury-dec-EU_finances_2014_final.txt", "27 The European Anti-Fraud Office OLAF is an administrative investigative service of the EU, with the remit of combating fraud, corruption and other illegal activities affecting the EU, including serious misconduct within the EU institutions that has financial consequences"], ["2014-treasury-dec-AS2014_policy_costings_final.txt", " This assessment is already in place for EEA migrants who have been claiming JSA since 1 January 2014"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", "uk will be revised to reflect the change"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", " Finance Bill 2014 2"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " Subsection 3 describes the conditions to be met before a top-up payment can be assigned to a fund and allows the Commissioners to publish a notice to determine the appropriate proportion in relation to a top up payment"], ["2014-treasury-dec-elps_annex_final.txt", " Two sets of smoothed returns are used, a 4 year smoothed return with double weight on the current year which is used for all policies which became contractual claims on or before 31 December 200349 and a 2 year smoothed return with equal weight on each year is used for policies becoming claims after this date"], ["2014-treasury-dec-MCD_annex_b_impact_assessment.txt", "  It should be noted, however, that these fees are set on a cost-reflective basis and the costs to the FCA of assessing these applications would be broadly the same regardless of whether they fell into the mortgages or consumer credit regime"], ["2014-treasury-dec-Trial_of_the_Pyx_Verdict_2014.txt", "  Finally, we found that each of the coins assayed separately was within the permitted variation from the standard fineness, the least to the greatest of the variations in parts per thousand being for the coins of five hundred pounds Britannia  point zero three above 0"], ["2014-treasury-dec-main_supply_estimates_2014_2015_print.txt", " gross expenditure less income, NHS England administration, programme and capital expenditure including the expenditure of Clinical Commissioning Groups CCGs b"], ["2014-treasury-dec-39796_Cm_8847_Accessible.txt", " Recommendation The Treasury should be more actively involved in reviewing the Household\u2019s financial planning and management"], ["2014-treasury-dec-Final_IA_-_ring-fencing_and_depositor_preference.txt", " Non-monetised benefits Improved resilience and resolvability of UK banks will, by curtailing perceived implicit government guarantees, reduce moral hazard and thus incentives for banks to take excessive risks"], ["2014-treasury-dec-UK_Sovereign_Sukuk_PLC_Offering_Circular.txt", " None of the Trustee, DCLG, HMT or the Joint Lead Managers makes any representation as to the Sharia compliance of the Certificates and potential investors are reminded that, as with any Sharia views, differences in opinion are possible"], ["2014-treasury-dec-main_supply_estimates_2014_2015_print.txt", "  1,164,000  Other Contingent Liabilities HM Treasury has confirmed to the PRA its intention to take appropriate steps should they prove necessary to ensure that Northern Rock Asset Management plc will continue to operate above the minimum regulatory capital requirements Treasury Minute dated 25 January 2010"], ["2014-treasury-dec-FRAB__119__08_-_Annex_G2_-_AGENCY_PINK_2013-14.txt", "civilservice-pensions"], ["2014-treasury-dec-INHERITANCE_TAX_SIMPLIFYING_CHARGES_ON_TRUSTS_AND_NEW_RULES_TO_TARGET_AVOIDANCE_THROUGH_THE_USE_OF_MULTIPLE_TRUSTS.txt", " Introduction of the new rules to target IHT avoidance New section 62A introduces a rule to ensure that where property is added to two or more settlements on the same day and after the commencement of those settlements, the value of the added property together with the value of property settled at the date of commencement that is not already in a related settlement will be brought into account in calculating the rate of tax for the purposes of ten year charges under section 66, for exit charges before the first ten-year anniversary under section 68, for exit charges between anniversaries under section 69 for and for the charge on 1825 trusts under section 71F"], ["2014-treasury-dec-SDPR_Update_September_2014___published_as_Clarifications_.txt", "75  31122000  01-Jan-01  30-Jun-01  16-Jul-01  31-Mar-02  0"], ["2014-treasury-dec-44695_Accessible.txt", " The government remains committed to its fiscal consolidation plans"], ["2014-treasury-dec-BRRD_impact_assessment_revised.txt", " Preparation and prevention 18"], ["2014-treasury-dec-2-local-welfare-provision-review-nov-2014.txt", " It had been adjusted for expected efficiency savings"], ["2014-treasury-dec-supplementary_estimates_and_new_estimates_2013_14_120214_correction.txt", "  470,000  -470,000  Section A to Section G Depreciation Funding for Parole Board"], ["2014-treasury-dec-government_financial_reporting_manual_201314.txt", "5, to all reporting entities covered by this Manual"], ["2014-treasury-dec-44695_Accessible.txt", "55 Applications from disadvantaged 18 year olds have increased from 10"], ["2014-treasury-dec-FSCS_annual_report_2014_print.txt", " f Levies The classes are funded by levies on firms authorised by the FCAPRA"], ["2014-treasury-dec-39796_Cm_8847_Print_Ready.txt", " Recommendation The baseline valuation for the sale needs to be determined in advance"], ["2014-treasury-dec-STRENGTHENING_PENALTIES_FOR_OFFSHORE_NON_COMPLIANCE.txt", " One of the cases occurs where an asset ceases to be situated or held in a specified territory and becomes situated or held in a nonspecified territory"], ["2014-treasury-dec-Payment_systems_regulator_IA.txt", " In its report on the future of cheques1, the Treasury Select Committee said The Payments Council is an industry-dominated body with no effective public accountability"], ["2014-treasury-dec-elps_main_doc_final.txt", "10 The comparator consists of a basket of alternative with-profits companies which offered the appropriate mix of with-profits business over the period in question, in which investors may have instead invested, had they not invested in Equitable Life"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " This clause substitutes 1,060 for 1,050 for the transferable amount for 2015-16"], ["2014-treasury-dec-PESA_2014_-_print.txt", " Total DEL is made up of resource DEL excluding depreciation plus capital DEL"], ["2014-treasury-dec-PU1624_final__web_.txt", "24 Department B\u2019s grant in aid to the ALB  850  81  9"], ["2014-treasury-dec-37630_Budget_2014_Web_Accessible.txt", "4 billion and an increase of 16"], ["2014-treasury-dec-avoidance_discussion_paper_with_covers_final.txt", " Initial information suggests that the scale of avoidance varies between authorities"], ["2014-treasury-dec-44695_Autumn_Statement__Print_ready_.txt", " These changes will take effect on and after 4 December 2014"], ["2014-treasury-dec-04._2013-14_AGENCY_PINK.txt", " The agency recognises the expected cost of these elements on a systematic and rational basis over the period during which it 7  2013-14  AGENCY PINK ILLUSTRATIVE ACCOUNTS  benefits from employees\u2019 services by payment to the name of the scheme of amounts calculated on an accruing basis"], ["2014-treasury-dec-FRAB__119__08_-_2013-14_and_2014-15_FReM_and_illustrative_statements_including_Annexes_A_to_E.txt", " Subsequent contracts"], ["2014-treasury-dec-EU_finances_2014_final.txt", "6 Analysis of Net Expenditure by EU Scheme 2013-14 Agricultural Policy Funding  European Social Fund  European Regional Development Fund  Other  Total  000  000  000  000  000  3,356,609  347,699  585,703  51,770  4,341,781  Total disallowances provided for  -1,190  0  0  -642  -1832  Total disallowances released  59,686  0  0  766  60,452  2,120  -2,059  -15,061  1,571  -13,429  0  0  -7,012  -1,024  -8036  3,417,225  345,640  563,630  52,441  4,378,936  Gross expenditure in the United Kingdom  Total foreign exchange gainslosses Total withdrawn from EU claim Net expenditure reimbursable by EU  2013-14 balances include the latest available information"], ["2014-treasury-dec-Partnerships_Salaried_member_rules.txt", " He has been allocated units that are expected to give him a profit of about 10 more than the salary he had been on as an employee"], ["2014-treasury-dec-OLD_complete_v3.txt", " It has been amended a number of times to ensure it remains up-todate and can identify tax avoidance schemes as the tax avoidance market changes"], ["2014-treasury-dec-cluster_area_allowance_consultation.txt", "ukdocopen-government-licence version2 or email psinationalarchives"], ["2014-treasury-dec-Building_societies_bail-in_order_draft_5th_March_2014_consultation_draft.txt", " 6 Sections 13 statement of compliance and 14 registration of the Companies Act 2006 apply with the modification that the reference to the requirements of that Act is a reference to the requirements of that Act as modified by this section"], ["2014-treasury-dec-PESA_2014_-_print.txt", "  Public Expenditure Statistical Analyses 2014\u2003\u2003 65  Public sector expenditure on services by sub-function 5"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " The new exemptions will ensure the UK\u2019s tax treatment of these highly energy intensive processes is in line with tax treatments elsewhere in the European Union EU, thereby reducing any distortion of competition"], ["2014-treasury-dec-PU1678_final__1_.txt", "  Pension liabilities 11"], ["2014-treasury-dec-government_financial_reporting_manual_201314.txt", " However, where schemes currently report separately transactions relating to termination benefits also known as early departure costs or compensation payments they should continue to do so"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", "  Chapter 3 Remote gaming duty 34"], ["2014-treasury-dec-39796_Cm_8847_Print_Ready.txt", " When the Cabinet Office guidance has been issued, the Treasury will contact those departments to establish what their approach will be and report back to the Committee in writing"], ["2014-treasury-dec-Administration_of_employee_expenses.txt", "  289B Approval to pay or reimburse expenses at a flat rate 1  A person the applicant may apply to Her Majesty\u2019s Revenue and Customs for approval to pay or reimburse expenses of the applicant\u2019s employees, or employees of another person, at a rate set out in the application the proposed rate"], ["2014-treasury-dec-DISCLOSURE_OF_TAX_AVOIDANCE_SCHEMES.txt", " 2 In subsection 1, for prescribed information to the end substitute information under section 3122 or as mentioned in section 3125"], ["2014-treasury-dec-banking_reform_impact_assessment_05072014.txt", " Listed below are the assumptions the Government asked banks to use in modelling their balance sheets in both the do nothing\u2019 baseline scenario, and in the ring-fencing scenario"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", "  Paragraph 8 amends section 253 of CAA 2001 to include new section 1244A"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " Subsections 3 and 4 provide for a new higher rate of VED when a trade licence is taken out for a calendar year and paid by more than one instalment by direct debit"], ["2014-treasury-dec-37630_Budget_2014_Web_Accessible.txt", "46 Increasing the annual subscription limits for a Child Trust Fund and a Junior ISA  The annual subscription limits for Child Trust Funds and Junior ISAs will be increased to 4,000 from 1 July 2014"], ["2014-treasury-dec-survivor-benefits-in-occupational-pension-schemes-annex-b.txt", " age, gender of dependants who are not currently drawing a pension"], ["2014-treasury-dec-Fuel_duty_-_aqua_methanol.txt", " 2 Where aqua methanol is entered in the record upon being set aside for use, or on the use, as an additive or extender in fuel for an engine powered by a heavy oil and b in relation to that oil, a rebate of duty is allowable, or has been allowed, under sections 11, 13ZAa or 13AA1b of the Act, the rate is the rate specified in section 6 of the Act for heavy oil minus the applicable rate of rebate that is allowable or has been allowed"], ["2014-treasury-dec-37630_Budget_2014_Web_Accessible.txt", "207 The Budget announces that tax credit debt recovery rates for the highest earners in the tax credit system will be increased"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", " Salary excludes recharges to any other health body reimbursement of out-of-pocket expenses reimbursement of travelling and other allowances paid under determination order including home to work travel costs taxable benefits employers' superannuation and National Insurance contributions performance related bonuses these are recorded separately golden hellos and compensation for loss of officethese are recorded separately, and any amount paid which the director must subsequently repay"], ["2014-treasury-dec-37630_Budget_2014_Web_Accessible.txt", "  Supply side reform of the economy Exports 2"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", "5  301  272  7  -  Director General, Tax and Welfare Charles Roxburgh4 Director General, Financial Services James Bowler Director, Strategy, Planning and Budget Alison Cottrell  plus lump sum of plus lump sum of 65-70 2"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", " UKAR closely monitors its liquidity position against its liquidity policy"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " Subsections 15 to 17 of new section 850C define the term the appropriate notional consideration for services used in subsection 10 and specify how it is to be calculated"], ["2014-treasury-dec-BRRD_impact_assessment_revised.txt", "pdf  11  requirements does not in itself tincur a cost to business"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", " During the 2013-14 financial year the Treasury published 50 documents on the GOV"], ["2014-treasury-dec-44695_Accessible.txt", "130 The government\u2019s action to boost housing supply and reform the planning system is working, with both housing starts and planning approvals at 6-year highs"], ["2014-treasury-dec-PU1616_OTS_employee_benefits_final_report.txt", "4 We have not, in the time available, been able to explore this question fully but if there are practical difficulties in payrolling benefits for some staff, we think that a procedure should be available to allow employers to payroll generally but omit defined staff, specifically those who are on a modified payroll 5 if the employer wishes to do so"], ["2014-treasury-dec-FSCS_annual_report_2014_web.txt", "  We answered 99 per cent of calls within 90 seconds"], ["2014-treasury-dec-elps_main_doc_final.txt", "  Group policyholders 2"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " Subparagraph 3 explains when a stop notice may be given"], ["2014-treasury-dec-SITRAccreditationGuidanceVersion2forpunlicationJan16V2.txt", " Cabinet Office will accept applications from special purpose vehicles SPVs that are companies limited by shares for accreditation as a social impact contractor"], ["2014-treasury-dec-main_supply_estimates_2014_2015_web.txt", " The Treasury Solicitor's Department, which became an Agency on 1 April 1996, has operated a system of full repayment of the majority of its legal services since 1990-91"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " Paragraph 5 makes changes to Section 63 ITEPA 2003 to remove references to Chapter 11 terms that are no longer relevant and subsections that are no longer relevant following the repeal of Chapter 11"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", "68 In his Mansion House Speech4 of June 2013, the Chancellor announced a review into the creation of a bad bank to hold and manage RBS\u2019 legacy assets"], ["2014-treasury-dec-Public_Spending_Statistics_July_2014_consolidated_revised.txt", " Further analyses of central government own expenditure are presented in Chapter 6"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", "uk 16 Extract from table 3 of Earnings survey Summary 2012-13\u2019 httpwww"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " New section 30D sets out the procedure for making an application to the DoE which will apply if HMRC has imposed a requirement under section 30B6 that a person is not to be entitled to the credit unless the DoE is satisfied that the originating site met prescribed conditions"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", " However, a trading entity needs to consider whether it is appropriate to continue to prepare its financial statements on a going concern basis where it is being, or is likely to be, wound up"], ["2014-treasury-dec-PESA_2014_-_print.txt", "  Support for local government capital programmes 7"], ["2014-treasury-dec-Public_Spending_Statistics_July_2014_consolidated_revised.txt", "5 RD general public services 1"], ["2014-treasury-dec-DAO_GEN_04-14_Accounts_Direction_2014-15_18_December_2015.txt", " The Department shall prepare a Trust Statement the Statement for the financial year ended 31 March 2015 for the revenue and other income, as directed by the Treasury, collected by the department as an agent for others, in compliance with the accounting principles and disclosure requirements of the edition of the Government Financial Reporting Manual by HM Treasury FReM which is in force for 2014-15"], ["2014-treasury-dec-Accelerated_payments_and_group_relief.txt", "  7 After subsection 13 insert 14  If the accelerated payment notice is amended under subsection 2d or withdrawn a section 225A2 and 3 which prevents consent being given to group relief claims cease to apply in relation to the released amount, and b a claim for group relief may be made in respect of any part of the released amount within the period of 30 days after the day on which the notice is amended or withdrawn"], ["2014-treasury-dec-FRAB__120__07_-_Annex_C_-_FT_ARM_14-15.txt", " In addition to the recommended disclosures in respect of the strategies, performance, resources and financial position of the business, NHS foundation trusts may wish to consider highlighting information about patient care activities cross referencing to where it is covered in more detail in the quality report and stakeholder relations, for example Patient care  Descriptions of how the NHS foundation trust is using its foundation trust status to develop its services and improve patient care"], ["2014-treasury-dec-Payment_systems_regulator_IA.txt", " It will also remove barriers for new, challenger banks that wish to, for example, offer current accounts, challenging the current market concentration found by the OFT"], ["2014-treasury-dec-45502_Cm_8988_Print.txt", " Consequently bidders are incentivised to bid aggressively in order to be allocated a contract and then to pursue cost reductions to generate their internal rate of return which will in turn contribute to cost reduction in renewable technologies"], ["2014-treasury-dec-OLD_complete_v3.txt", "  Operational impact m HMRC or other  The costs to HM Revenue  Customs will be negligible"], ["2014-treasury-dec-OOTLAR_19_March_2014__1_.txt", "  The measure is not expected to have an impact on individuals and households"], ["2014-treasury-dec-140220_Letter_and_annexes_from_HMT_to_Govt_Actuary_3.txt", "1 of pensionable payroll, as   A B C where A is the contribution rate required to cover the expected costs of the benefits accruing to members of the scheme over the inter-valuation period B is the cost cap past service cost calculated in accordance with direction 41 in the previous valuation of the scheme and C is the member contributions to the scheme over the inter-valuation period"], ["2014-treasury-dec-Public_Spending_Statistics_July_2014_consolidated_revised.txt", " Expenditure on hire and rentals under PFI and non-PFI operating leases, shown as Rentals in Chapter 2, are included here"], ["2014-treasury-dec-2902216_ScotlandAnalysis_Conclusion_acc2.txt", " When poverty and disaster strikes around the world we are there offering aid"], ["2014-treasury-dec-44369_Cm_8958_accessible.txt", "1  The Government agrees with the Committee\u2019s recommendation"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", " It also includes, in respect of PFI schemes - the release of the deferred credits for PFI free lifecycle items - the release of deferred credits in respect of balances relating to schemes funded principally by third parties - the element of the unitary payment received from sub-lessee entities in respect of services Guidance on these is in the document Accounting for PFI under IFRS, which is in the downloadIFRS section of the finman website"], ["2014-treasury-dec-FSCS_annual_report_2014_web.txt", " Levy income comprises a compensation cost levy and management expenses levy"], ["2014-treasury-dec-FRAB__120__07_-_Annex_C_-_FT_ARM_14-15.txt", " Intangible assets can only be recognised if it is probable that future economic benefits will flow to, or service potential be provided to, the NHS foundation trust and the cost of the asset can be measured reliably"], ["2014-treasury-dec-PU1650_Remit_and_Recommendations_for_FPC__print_.txt", " The FPC has also provided important clarity to markets and households about the suite of tools at its disposal to address housing market risks should they emerge in future"], ["2014-treasury-dec-spend04_sciencedoc_1_090704.txt", " At the same time, there are encouraging signs that, following decades of decline, private sector RD in the UK is beginning to grow again"], ["2014-treasury-dec-FRAB__119__08_-_Annex_H_-_2014-15_FReM.txt", "54 Entities covered by the requirements of this manual should use the Treasury discount rate for investment appraisal purposes currently 3"], ["2014-treasury-dec-PU1624_final__web_.txt", " One thirtieth of the total cost will be charged to non ring-fenced RDEL each year for 30 years, with the residual amount each year RAME"], ["2014-treasury-dec-PESA_2014_-_print.txt", "  Public Expenditure Statistical Analyses 2014\u2003\u2003 111  9"], ["2014-treasury-dec-FRAB__119__08_-_Annex_H_-_2014-15_FReM.txt", "1 The Treasury prepares Whole of Government Accounts WGA for the whole of the UK public sector central government, local government and public corporations under section 9 of the Government Resources and Accounts Act 2000"], ["2014-treasury-dec-government_financial_reporting_manual_201314.txt", "55 The grantor should separate out the service, interest and infrastructure elements"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", " NRAM and Bradford  Bingley BB were able to repay 4"], ["2014-treasury-dec-Russia.txt", " POB Crimea, Ukraine a"], ["2014-treasury-dec-survivor-benefits-in-occupational-pension-schemes-annex-c.txt", " At a regular usually triennial actuarial valuation of a funded pension scheme, the comparison between the value of the scheme\u2019s assets 11 and its technical provisions 12 forms the basis for discussions between the pension scheme\u2019s trustees and sponsor regarding any additional contributions required from the sponsor to meet any deficit 13"], ["2014-treasury-dec-131217_Letter_and_annexes_from_Govt_Actuary_to_HMT_2.txt", " The figures in Schedule 2 are taken from previous valuations of the public service pension schemes"], ["2014-treasury-dec-FSCS_annual_report_2014_print.txt", " The following internal audit reviews were reported on during the year  business resilience from the 201213 plan  procurement from the 201213 plan  human resources from the 201213 plan  project management governance  policy governance  recoveries  claims handling and compensation payments for deposit\u2019 claims  records and data management  IT general controls  claims service-level agreements for non-deposit\u2019 claims  business planning and budgetary control  risk management  risk maturity and  finance payment processes"], ["2014-treasury-dec-Russia.txt", " Currently General Director of the Managing Company of the Russian-Chinese Investment Fund for Regional Development"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " Subsections 6 and 7 require that, in assessing amounts recognised in other comprehensive income, it is necessary to follow the accounting treatment in assuming that the accounting policy applied when the derivative contract ceased to be recognised was also applied in earlier periods"], ["2014-treasury-dec-PU1624_final__web_.txt", "60 Capital grants should also be paid where a department wishes a PC not to be burdened by a loan that it could not repay, perhaps as part of a restructuring"], ["2014-treasury-dec-STRENGTHENING_PENALTIES_FOR_OFFSHORE_NON_COMPLIANCE.txt", " Such an event occurs when an asset is moved from a specified territory to a non-specified territory, the person holding the asset makes a corresponding change of residence, or there is an a change in ownership arrangements but the taxpayer remains beneficial owner of the asset"], ["2014-treasury-dec-FRAB__119__08_-_Annex_H_-_2014-15_FReM.txt", " It is important for schemes to establish their status by reference to their governing statutes and regulations"], ["2014-treasury-dec-131010_Letter_and_annexes_from_HMT_to_Govt_Actuary_2.txt", "1 of pensionable payroll, the proposed employer cost cap, being  A B where A represents the contribution rate required to cover the expected cost of benefits accrued by members of the scheme over the implementation period and B represents the contribution yield expected from normal member contributions to the scheme over the implementation period"], ["2014-treasury-dec-main_supply_estimates_2014_2015_web.txt", " Sales of subsidised dried milk"], ["2014-treasury-dec-131217_Letter_and_annexes_from_Govt_Actuary_to_HMT_2.txt", " Issue four difference between employer contributions and employer cost cap As discussed in the background section of this letter the directions will be relevant to two different purposes informing employer contribution rates and setting the employer cost cap"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_print.txt", " We have also contributed our mapping of services, Indebted Lives research, and Quality Framework to both the Welsh Government and the Welsh Local Government Association to help drive an informed and co-ordinated approach to debt advice across Wales"], ["2014-treasury-dec-OLD_complete_v3.txt", "  Summary of impacts Exchequer impact m  2014-15 2015-16 2016-17 2017-18 2018-19 2019-20 25 270 360 345 355 These figures are set out in Table 2"], ["2014-treasury-dec-FSCS_annual_report_2014_print.txt", " FSCS actively monitors the duration and the expected yield of the investments are matching the expected cash flows arising from the pension obligations"], ["2014-treasury-dec-44695_Autumn_Statement__Print_ready_.txt", " There were also changes to ensure that estimates were consistent with previous international best practices ESA95, as well as improvements to ensure the data are in line with the Balance of Payments and International Investment Positions Manual 6"], ["2014-treasury-dec-ENFORCEMENT_BY_DEDUCTION_FROM_ACCOUNTS.txt", "  3  Regulations under subsection 2 may amend, repeal or revoke any enactment whenever passed or made"], ["2014-treasury-dec-FRAB__119__08_-_Annex_H_-_2014-15_FReM.txt", "36 The carrying amount of an asset should be reviewed where there is evidence of impairment, for example, where it has suffered physical deterioration or breakage or new doubts arise as to its authenticity"], ["2014-treasury-dec-OLD_complete_v3.txt", "  Policy objective This measure helps families by lowering the cost of air travel for children travelling in the lowest class of travel"], ["2014-treasury-dec-37630_Budget_2014_Web_Accessible.txt", " This includes an allocation to devolved administrations"], ["2014-treasury-dec-44369_Cm_8958_print_ready.txt", "1 On the basis of two reports by the NAO, the Committee took evidence, on 5 June 2014, from the Major Projects Authority the MPA on the Government Major Projects Portfolio and the MPA\u2019s role in project assurance"], ["2014-treasury-dec-04._2013-14_AGENCY_PINK.txt", "  A description of the accounting policies for all material items should then follow"], ["2014-treasury-dec-FSCS_annual_report_2014_web.txt", " When FSCS is notified by HM Treasury of the final agreed contribution required, the creditor amount will be updated accordingly and the corresponding change made to the compensation cost"], ["2014-treasury-dec-INHERITANCE_TAX_SIMPLIFYING_CHARGES_ON_TRUSTS_AND_NEW_RULES_TO_TARGET_AVOIDANCE_THROUGH_THE_USE_OF_MULTIPLE_TRUSTS.txt", " In order to preserve and protect national heritage the Government introduced the Conditional Exemption Tax Incentive Scheme"], ["2014-treasury-dec-frem_hutton_review_fairpay_additional_guidance_update_2012-13.txt", " For example, if the Non-executive receives 5,000 remuneration for each monthly Board meeting, the total annualised remuneration is 60,000pa, and should not be based on a daily rate of 5,000"], ["2014-treasury-dec-PU1738_print_CMYK.txt", " In the medium term, the size of the UK net contribution is forecast to decrease from 10"], ["2014-treasury-dec-36048_Cm_8774.txt", " There will inevitably be some change in banking providers as a consequence and to limit the cost of change to departments, GBS will only be looking to take on new customers in the interim if their balances are substantial"], ["2014-treasury-dec-Tobacco_duty_anti-forestalling_restrictions.txt", " Other impacts have been considered and none have been identified"], ["2014-treasury-dec-AS2014_data_sources_final.txt", "ukonsabout-onsbusiness-transparencyfreedom-of-informationwhat-cani-requestpublished-ad-hoc-datalabourjuly-2014time-in-current-self-employment-with-currentemployer"], ["2014-treasury-dec-freedom_and_choice_in_pensions_print_210314.txt", "8 If you want the information that you provide to be treated as confidential, please be aware that, under the FOIA, there is a statutory Code of Practice with which public authorities must comply and which deals with, among other things, obligations of confidence"], ["2014-treasury-dec-main_supply_estimates_2014_2015_web.txt", " Control is vested in the House of Lords' House Committee, appointed each session"], ["2014-treasury-dec-CAPITAL_GAINS_TAX_NON_RESIDENTS_AND_UK_RESIDENTIAL_PROPERTY.txt", "  9  In this section partial tax year has the meaning given by section 222A4"], ["2014-treasury-dec-FSCS_annual_report_2014_web.txt", " We also need to be able to respond to growing complexity, particularly in the investment field"], ["2014-treasury-dec-Govt_amdts_42_and_43_BPRA_clause_61__Govt_NC3_and_NS_2_GBER.txt", " These include expenditure incurred on energy generation, distribution or infrastructure and the development of broadband networks"], ["2014-treasury-dec-supplementary_estimates_and_new_estimates_2013_14_120214_correction.txt", "92  88,849,859 4,437,000  44,527,107 1,723,753  50"], ["2014-treasury-dec-OOTLAR_19_March_2014__1_.txt", " These changes will take effect from 24 March 2014"], ["2014-treasury-dec-PU1624_final__web_.txt", " However, the National Accounts do, with current grants and subsidies affecting the current balance and capital grants not"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", "  5  This section does not apply where section 153A or 154 applies in relation to the deceased\u2019s death"], ["2014-treasury-dec-STRENGTHENING_PENALTIES_FOR_OFFSHORE_NON_COMPLIANCE.txt", "  Economic impact  The measure is not expected to have any significant economic impacts"], ["2014-treasury-dec-Public_Service_Pensions_Valuations_and_Employer_Cost_Cap_Directions_2014_archived_version.txt", " 2 A and B in paragraph 1 must be calculated using the methodology, data and assumptions used to calculate the employer contribution rate in a preliminary valuation of the connected scheme that has been used to set the employer cost cap in accordance with Part 3 of these Directions"], ["2014-treasury-dec-45502_Cm_8988_Accessible.txt", " A detailed summary of the accounts accepted and their balances on 30 September 2014 compared to September 2013 is shown at Annex B, with a condensed version of the information in table 1 below"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", "7 billion year on year"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", "7m  Figures are reported in million and represent the net expenditure from the Resource Departmental Expenditure Limits RDEL"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " 27  Omit section 347 disapplication of Chapter 4 of Part 5 where transferor party to avoidance which is superseded by the amendment made by paragraph 45"], ["2014-treasury-dec-FRAB__120__03_-_Annex_A__ITC_and_WG_Report.txt", " Therefore largely no direct provisions need to be included in the Code and there is no requirement for a significant extension of the Code\u2019s provisions"], ["2014-treasury-dec-government_financial_reporting_manual_201314.txt", "  This should include a  the date of the valuation  b  the methods used to produce the valuation  Chapter 6, Page 9  Issue 2  FINANCIAL REPORTING MANUAL 2013-14  TANGIBLE NON-CURRENT ASSETS  c  whether the valuation was carried out by external valuers and, where this is the case, the valuer\u2019s name and professional qualification, if any and  d  any significant limitations on the valuation"], ["2014-treasury-dec-OLD_complete_v3.txt", " More details can be found in the policy costings document published alongside Budget 2014"], ["2014-treasury-dec-Russia.txt", " Name 6 ZDRILIUK 1 SERHII 2 ANATOLIYOVYCH 3 na 4 na 5 na"], ["2014-treasury-dec-PESA_2014_-_print.txt", "1 Total Managed Expenditure, 2009-10 to 2015-16  million National Statistics  CURRENT EXPENDITURE Resource DEL Resource DEL excluding depreciation Depreciation in resource DEL Total resource DEL Resource departmental AME Social security benefits Tax credits 1 Net public service pensions 2 National lottery BBC domestic services Student loans Non-cash items 3 Financial sector interventions Other departmental expenditure Total resource departmental AME Resource other AME Net expenditure transfers to the EU Locally financed expenditure Central government gross debt interest Accounting adjustments 4 Total resource other AME Total resource AME Public sector current expenditure CAPITAL EXPENDITURE Capital DEL Total capital DEL Capital departmental AME National lottery BBC domestic services Student loans Financial sector interventions Other departmental expenditure Total capital departmental AME Capital other AME Locally financed expenditure Public corporations\u2019 own-financed capital expenditure Accounting adjustments 4 Total capital other AME Total capital AME Public sector gross investment 5 6 less public sector depreciation Public sector net investment 5 6 TOTAL MANAGED EXPENDITURE 5 6 of which Total DEL 7 Departmental AME Other AME  2009-10 outturn  2010-11 outturn  2011-12 outturn  2012-13 outturn  2013-14 outturn  2014-15 plans  2015-16 plans  324,172 13,843  330,329 20,509  326,519 19,269  321,870 21,507  316,861 22,054  318,200 20,600  314,200 22,300  338,015  350,838  345,788  343,376  338,915  338,800  336,500  158,887 27,667 1,528 1,001 3,464 -256 47,141 -27,592 3,740  164,512 28,938 -78,073 995 3,559 -301 55,305 -14,247 1,783  170,677 29,976 6,012 1,335 3,033 -642 52,436 -16,143 -859  178,269 29,761 4,958 727 3,291 -763 53,341 -18,384 3,899  179,759 29,394 6,347 1,160 3,165 -1,096 49,442 7,944 13,185  184,380 29,764 8,370 1,401 3,917 -1,549 84,622 -1,202 16,817  189,392 30,684 7,373 994 3,769 -3,262 53,702 -151 16,310  215,581  162,472  245,824  255,098  289,299  326,520  298,811  6,419 25,797 30,479 -11,280  8,414 22,969 45,165 45,410  7,702 22,104 48,375 -25,759  9,131 23,892 47,549 -22,806  9,716 23,870 47,384 -43,027  8,881 24,872 52,073 -71,306  8,899 26,234 59,119 -38,030  51,415  121,958  52,422  57,766  37,942  14,521  56,223  266,996  284,430  298,246  312,864  327,242  341,040  355,033  605,010  635,268  644,034  656,240  666,157  679,900  691,500  57,007  49,816  42,338  38,961  42,021  45,000  46,000  752 123 4,601 38,281 691  597 122 4,958 -3,015 1,103  380 172 5,857 -4,571 688  513 121 6,858 -3,601 -302  468 262 9,292 -4,938 -11,201  499 113 11,331 -2,985 8,268  606 95 12,665 1,977  44,447  3,764  2,525  3,589  -6,117  17,225  15,342  5,416 8,191 -46,669  5,318 9,302 -8,764  15,849 6,958 -17,000  6,374 7,081 -38,089  10,761 8,197 -6,763  6,241 7,519 -23,856  6,465 7,594 -23,515  -33,062  5,856  5,807  -24,635  12,195  -10,096  -9,455  11,385  9,621  8,333  -21,045  6,078  7,129  5,887  68,392 19,999  59,437 20,784  50,671 21,625  17,916 22,528  48,099 23,359  52,100 24,250  51,900 25,085  48,393  38,653  29,046  -4,612  24,740  27,900  26,800  673,402  694,705  694,705  674,156  714,256  732,000  743,400  381,179 260,028 32,196  380,145 166,236 148,324  368,857 248,349 77,499  360,831 258,687 54,638  358,882 283,182 72,192  363,200 343,745 25,008  360,200 314,153 69,038  Tax credits include working tax credits, stakeholder pension credits and Child Tax Credits"], ["2014-treasury-dec-FRAB__119__08_-_Annex_F_Chapter_05_Form_and_content__2013-14.txt", "38 Operational heritage assets, and non-operational heritage assets that are capitalised, should be included under the appropriate heading"], ["2014-treasury-dec-Wales_Bill_-_Explanatory_Notes_-_Report_Stage_-_Final_10-6-14.txt", " The CAG will also report on HMRC\u2019s calculation of the amount of Welsh rate income tax to be paid over to the Welsh Government, and on the accuracy and fairness of costs reimbursed to HMRC by the Welsh Government for the administration of the Welsh rate"], ["2014-treasury-dec-Partnerships_Salaried_member_rules.txt", " The four individuals together decide the investment strategy"], ["2014-treasury-dec-PU1616_OTS_employee_benefits_final_report.txt", " Examples are staying in basic accommodation whilst carrying out a job on-site, or private health insurance for people asked to travel to countries where there is only very basic public health care"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " Subsection 6 disapplies subsection 5 if both the conditions at subsection 6a and b, in relation to expenses of the foreign company, are met"], ["2014-treasury-dec-INHERITANCE_TAX_EXEMPTION_FOR_EMERGENCY_SERVICE_PERSONNEL_ETC.txt", "  Economic impact  The measure is not expected to have any significant economic impacts  Impact on individuals, households and families  This measure would exempt from IHT the estates of individuals in the armed forces and emergency services whose death can be attributed to, or hastened by, injury or illness suffered whilst responding to emergency circumstances"], ["2014-treasury-dec-elps_annex_final.txt", "  This section provides details of the calculation of losses which have been incurred on Conventional With-Profits CWP policies"], ["2014-treasury-dec-BRRD_impact_assessment_revised.txt", " The Government will align the SRR to the BRRD as part of transposition"], ["2014-treasury-dec-Minute_of_Gov-Chx_meeting_Jan_30_2014.txt", " The Chancellor asked the Governor for his assessment of possible signs of a deepening search for yield in some markets, which could increase some market participants\u2019 exposure to a reversal of global interest rates"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " Operators of UK licensed tractive units are able to gain operational flexibility by licensing these vehicles to draw semi-trailers with any number of axles or two or more axles or three or more axles"], ["2014-treasury-dec-supplementary_estimates_and_new_estimates_2013_14_120214_correction.txt", " Section H1H2 An increase in income offset by expenditure within the administration budget of Corporate Services Group including the recovery of pensions costs and income related to the establishment of a Joint Venture  27,682,000  -27,682,000  679  Cabinet Office  Supplementary Estimates, 2013-14  liii"], ["2014-treasury-dec-05._2013-14_NDPB_GREEN.txt", "ac Contingent liabilities In addition to contingent liabilities disclosed in accordance with IAS 37, the NDPB discloses for parliamentary reporting and accountability purposes certain statutory and non-statutory contingent liabilities where the likelihood of a transfer of economic benefit is remote, but which have been reported to Parliament in accordance with the requirements of Managing Public MoneyGovernment Accounting Northern Ireland"], ["2014-treasury-dec-EEA_Accounts_2013-14_-_web.txt", "4 The Treasury Group Audit Committee is tasked with supporting the Principal Accounting Officer, and the Treasury\u2019s Additional Accounting Officers in their responsibilities for managing risk, internal control and governance related to the Treasury Group\u2019s Annual Report and Accounts, the Central Funds Consolidated Fund, National Loans Fund, Contingencies Fund and Exchange Equalisation Account and the Whole of Government Accounts"], ["2014-treasury-dec-MCD_draft_regulations.txt", " 20101010 and subsequently amended by S"], ["2014-treasury-dec-Russia.txt", " Name 6 CHEREZOV 1 ANDREY 2 VLADIMIROVICH 3 na 4 na 5 na"], ["2014-treasury-dec-140808_Housing_Zones_Prospectus.txt", " We want Housing Zones to be areas where we can speed up and simplify the process of house building on brownfield land through locally led partnerships"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", "4 IMF SDR allocation 10"], ["2014-treasury-dec-Letter_to_the_Chancellor_from_the_Governor_-_FPC_and_MPC_appointments.txt", " We have agreed to appoint Dr Nemat Shafik to this position with effect from 1 August and you have indicated your intention to legislate to place this appointment on a statutory basis in due course"], ["2014-treasury-dec-elps_annex_final.txt", "  Final Comparator Rate of Return  The rate of return determined in accordance with paragraph 160"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", "8 billion 2011-12 647"], ["2014-treasury-dec-201407forecomp_final.txt", "0  July 2014  13  Dispersion around the independent consensus for 2014 GDP growth, CPI and RPI inflation made in the last 3 months 3"], ["2014-treasury-dec-05._2013-14_NDPB_GREEN.txt", "  Contingent liabilities disclosed under IAS 37  The NDPB has the following contingent liabilities list with explanatory narrative"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " These are stakes that fall due in a period minus amounts paid as winnings in the accounting period"], ["2014-treasury-dec-money_laundering_1_.txt", " This provides that personal data are exempt from section 7 in any case to the extent to which the application of that provision would be likely to prejudice the prevention or detection of crime or the apprehension or prosecution of offenders"], ["2014-treasury-dec-PU1728_Banking_Act_report_April_to_Sept_2014.txt", " The HMS Scheme has been closed to new entrants since 21 April 2011"], ["2014-treasury-dec-supplementary_estimates_and_new_estimates_2013_14_120214_correction.txt", "  18,500,000  -18,500,000  Total change in Resource DEL Voted  18,500,000  -20,000,000  A Transfer from REL to CDEL see above for detail"], ["2014-treasury-dec-PESA_2014_-_print.txt", "39 As mentioned above, ROCs and some other environmental levies are treated as imputed subsidies and tax in the National Accounts"], ["2014-treasury-dec-budget_2014_data_sources.txt", "4 Departmental Expenditure Limits Data Departmental Expenditure Limits  Data source, including ONS source code if applicable 2013-14 are departments\u2019 estimates of their year-end position"], ["2014-treasury-dec-elps_annex_final.txt", " This sub-section describes how the Equitable Life WPA policies work and the range of policy features that were available"], ["2014-treasury-dec-PESA_2014_-_print.txt", "2 Foreign economic aid 1"], ["2014-treasury-dec-FRAB__119__08_-_2013-14_and_2014-15_FReM_and_illustrative_statements_including_Annexes_A_to_E.txt", " HM Treasury proposes to implement changes where there is a general consensus amongst preparers or where it is evident that a further change is needed"], ["2014-treasury-dec-Wales_Bill_-_Impact_Assessment_-_Report_Stage_-_Welsh_Language_Version_10_6_14_pdf.txt", "  Costau allweddol eraill heb werth ariannol o ran y 'prif grwpiau yr effeithir arnynt\u2019  Llywodraeth Cymru Bydd datganoli pwerau trethu yn cynyddu cyfnewidioldeb cyllideb Llywodraeth Cymru, er bod dulliau newydd o reoli trethi cronfa arian wrth gefn a phwerau benthyca presennol yn cael eu darparu i ddelio  hyn"], ["2014-treasury-dec-Cm_8869_Scotland_Analysis.txt", " Money is allocated on the basis of need, wherever people live"], ["2014-treasury-dec-UK_Sovereign_Sukuk_PLC_Offering_Circular.txt", " Notwithstanding any other provision in the Conditions or in the Transaction Documents, the Trustee shall not be bound and the Certificateholders shall have no right to direct the Trustee to take any action against DCLG or any of its directors or officers, whether for breach of fiduciary duty or otherwise pursuant to any of the Transaction Documents"], ["2014-treasury-dec-PU1616_OTS_employee_benefits_final_report.txt", " Again, payrolling is more transparent"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", " We must, as a nation, export more, manufacture more, and save more"], ["2014-treasury-dec-FRAB__119__08_-_Annex_I3_-_NDPB_GREEN_2014-15.txt", " Where the headings are not appropriate they do not need to be disclosed"], ["2014-treasury-dec-FRAB__119__Minutes.txt", " Would it not be more practical to follow the proposal put forward by Andrew Buchanan whereby assets are held at service potential until they are held for sale at which point fair value applies"], ["2014-treasury-dec-Public_Spending_Statistics_July_2014_consolidated_revised.txt", "  A breakdown of local government expenditure by economic category is shown in table 7"], ["2014-treasury-dec-IFRS_9_Financial_Instruments_-_public_sector_application_guidance__Decem....txt", "4 IFRS 15 requires an entity to disclose any receivables or contract assets arising from an entity\u2019s contracts with customers, which the entity shall disclose separately from impairment losses from other contracts, for the reporting period unless those amounts are presented separately in the Statement of Comprehensive Income SoCI in accordance with other Standards"], ["2014-treasury-dec-promoters_of_tax_avoidance_schemes_amendment_of_return_to_take_account_of_relevant_judicial_rulings_and_dotas.txt", "  Policy objective The measure is part of the Government\u2019s strategic response to avoidance and is to deter the use of avoidance schemes through influencing the behaviour of promoters, their intermediaries and clients"], ["2014-treasury-dec-FSCS_annual_report_2014_web.txt", "  Performance We answered 97 per cent of complaints within the target"], ["2014-treasury-dec-BRRD_impact_assessment_revised.txt", " Impact on Small and Micro businesses 101"], ["2014-treasury-dec-EEA_Accounts_2013-14_-_web.txt", " This fall was the result of decreases in gold holdings 2,773m, money market instruments 1,071m, items in course of settlement 742m and SDR assets 538m largely offset by increases in debt securities 2,494m and reverse repos 2,029m"], ["2014-treasury-dec-PU1616_OTS_employee_benefits_final_report.txt", "11 In seeking simplifications to the current system, we have been faced with a significant challenge in that businesses do not want changes which result in further cost to their business, and HMRC do not want changes that cost the Exchequer"], ["2014-treasury-dec-Partnerships_Salaried_member_rules.txt", " A B and C receive a share of the global profits"], ["2014-treasury-dec-freedom_and_choice_in_pensions_print_210314.txt", "Freedom and choice in pensions  Cm 8835  March 2014  Freedom and choice in pensions  Presented to Parliament by the Chancellor of the Exchequer by Command of Her Majesty  March 2014  Cm 8835   Crown copyright 2014 You may re-use this information excluding logos free of charge in any format or medium, under the terms of the Open Government Licence v2"], ["2014-treasury-dec-supplementary_estimates_and_new_estimates_2013_14_120214_correction.txt", "  334  Ministry of Justice Judicial Pensions Scheme  Supplementary Estimates, 2013-14  Part III Note D - Explanation of Accounting Officer responsibilities The Accounting Officer prepares resource accounts for each financial year"], ["2014-treasury-dec-37630_Budget_2014_Web_Accessible.txt", "37 If investment was higher, debt would fall more slowly and vice versa"], ["2014-treasury-dec-FSCS_annual_report_2014_print.txt", " Further details of appointment dates are given in the Directors\u2019 Report"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", " The strategic report is approved by the Board and signed and dated by the Accounting Officer"], ["2014-treasury-dec-Final_IA_-_ring-fencing_and_depositor_preference.txt", " Along with other G20 members, the Government has committed to curtailing perceived implicit guarantees to the UK banking sector"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", "  4  The amendments made by this section have effect in relation to gifts made on or after a day appointed in regulations made by the Treasury"], ["2014-treasury-dec-45502_Cm_8988_Print.txt", " This evaluation should assess the quantified and unquantified costs and benefits against the department\u2019s business case for the scheme and make an evidenced assessment of what it has achieved and whether awarding early contracts has genuinely been worthwhile"], ["2014-treasury-dec-37630_Budget_2014_Web_Accessible.txt", "  Budget 2014  63  2"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", "indd 66  18032014 2248  Personal tax and welfare Income tax and National Insurance contributions 2"], ["2014-treasury-dec-EEA_Accounts_2013-14_-_print.txt", " In addition, there are limits to contain the overall exposure to each relevant country's banking sector"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " 5 In this paragraph relative means a a spouse or civil partner, b a parent or remoter forebear, c a child or remoter issue, or d a brother or sister"], ["2014-treasury-dec-Landfill_tax_-_compliance.txt", " One-off costs may include      time needed to familiarise themselves with the new rules IT system changes LOI sampling training for site staff identifying and setting up suitable storage facilities"], ["2014-treasury-dec-PU1678_final__1_.txt", " However, the competent authority may oppose the provision of financial support if, in the view of the authority, the conditions specified in Article 23 are not met"], ["2014-treasury-dec-Wales_Bill_-_Impact_Assessment_-_Report_Stage_-_Welsh_Language_Version_10_6_14_pdf.txt", " Costau a buddion uniongyrchol i fusnes Mae\u2019r ffurflenni TDDS presennol eisoes yn dangos drwy god dynodi ym mha ardal awdurdod lleol yr oedd y trafodiad tir wedi digwydd"], ["2014-treasury-dec-PU1678_final__1_.txt", " Creditors with a higher ranking are entitled to receive any recoveries in full before creditors in the class below"], ["2014-treasury-dec-scotland_analysis_fiscal_policy_and_sustainability_print.txt", " If revenues exceed this forecast, the surplus should be transferred to the stabilisation fund"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", " In order to reduce this risk and to ensure the necessary liquidity, the EEA predominantly holds securities issued or guaranteed by the national governments of the United States, Euro area countries and Japan"], ["2014-treasury-dec-Dual_Contracts_pack.txt", " This paragraph amends section 554Z9 to remove this link, so the provisions will apply if new section 24A applies to the relevant employment"], ["2014-treasury-dec-OLD_complete_v3.txt", " Relief is also extended to companies in the same group as the member of the consortium"], ["2014-treasury-dec-main_supply_estimates_2014_2015_print.txt", " In accordance with Managing Public Money requirements, the relationship between the Principal Accounting Officer and Additional Accounting Officers together with their respective responsibilities, is set out in writing"], ["2014-treasury-dec-PU1616_OTS_employee_benefits_final_report.txt", " One answer could be to simply amend the legislation to provide for tax relief for all expenses related to tax free accommodation provided by employers for ministers of religion, regardless of whether they are lower paid or not"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", " The various types of NHS organisation use different presentations for financial data"], ["2014-treasury-dec-Modernising_the_taxation_of_corporate_debt_and_derivative_contracts.txt", " 3 For the purposes of this paragraph a company starts to be wound up a when the company passes a resolution for the winding up of the company, b when a petition for the winding up of the company is presented, if the company has not already passed such a resolution and a winding up order is made on the petition, or c when an act is done in relation to the company for a similar purpose, if the winding up is not under the Insolvency Act 1986"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", "6  -  Further education institutions4  -  -  -  14"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " Subsection 1 introduces changes to Chapter 1 of Part 8 of the Income Tax Act 2007 ITA 2007"], ["2014-treasury-dec-IFRS_15_Application_Guidance.txt", "9  If the entity applies IFRS 8, an entity must disclose sufficient information to enable users of financial statements to understand the relationship between the disclosure of disaggregated revenue and revenue information that is disclosed for each reportable segment"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", " 8255 IFRS 9 Financial Instruments "], ["2014-treasury-dec-Scotland_analysis__Fiscal_policy_and_sustainability.txt", " An independent Scottish state would no longer receive a block grant from the UK Government so would therefore need to fund its public spending from its own tax revenues"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " Miscellaneous amendments Finance Act 1986 123"], ["2014-treasury-dec-OOTLAR_19_March_2014__1_.txt", " Small cider makers, those producing less than 70 hectolitres, do not pay any cider duty"], ["2014-treasury-dec-main_supply_estimates_2014_2015_print.txt", "37 share of the consortium and total costs and liabilities are not fully quantified at this stage to enable a provision for full winding up costs to be made"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", " All 3 major UK political parties have ruled out sharing the pound as part of a currency union in the event of a vote for independence"], ["2014-treasury-dec-main_supply_estimates_2014_2015_print.txt", "  529  Northern Ireland Office  Main Estimates, 2014-15  Part III Note E - Arm's Length Bodies ALBs Section in Part II Subhead Detail  Body  B C  Northern Ireland Human Rights Commission Parades Commission for Northern Ireland  '000  Resources  Total  530  Capital  Grant-in-aid  1341 833  -  1,283 829  2,174  -  2,112  HM Treasury  Main Estimates, 2014-15  HM Treasury Introduction  The Treasury Supply Estimate covers the following areas"], ["2014-treasury-dec-44695_Accessible.txt", "163 The government will continue to provide tax relief for credit loss allowances recognised in companies\u2019 accounts upon the introduction of the new IFRS 9 accounting standard"], ["2014-treasury-dec-STRENGTHENING_PENALTIES_FOR_OFFSHORE_NON_COMPLIANCE.txt", "   April 2015  a  2015 c"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", " A provision is recognised when the following three criteria are met, in line with the requirements in IAS 37 Provisions, Contingent Liabilities and Contingent Assets   there is a present obligation either legal or constructive as a result of a past event    it is probable that a transfer of economic benefits will be required to settle the obligation and    a reliable estimate can be made of the amount of the obligation"], ["2014-treasury-dec-freedom_and_choice_in_pensions_print_210314.txt", " Some firms have relatively high retention rates and have active retention strategies that may increase customer loyalty and reduce the propensity to shop around    There are particular groups of consumers where it appears that the market is not working well"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " These changes will be introduced by Finance Bill 2015 and take effect from Royal Assent to the Bill, to improve the information provided to users of tax avoidance schemes and to HMRC and to improve compliance with the DOTAS regime more generally"], ["2014-treasury-dec-Notice_Central_African_Republic_060421.txt", " Copies of recent notices, UK legislation and relevant guidance can be found obtained from the Central African Republic financial sanctions page on the Gov"], ["2014-treasury-dec-Partnerships_Salaried_member_rules.txt", " The 300,000 is not in practice variable by reference to the overall amount of the profits of the UK firm because it is set according to the profitability of the associated firm"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", " Unamortised amounts are added to or deducted from the carrying value of the instrument"], ["2014-treasury-dec-EEA_Accounts_2013-14_-_web.txt", " The primary means of financing the IMF is through members\u2019 quotas"], ["2014-treasury-dec-FRAB__119__09_-_Draft_Code_of_Practice_on_Local_Authority_Accounting_2014-15_with_Annexes.txt", "  Risks associated with a reporting authority\u2019s interests in joint ventures and associates 9"], ["2014-treasury-dec-Trial_of_the_Pyx_Verdict_2014.txt", "00 and one point eight zero below -1"], ["2014-treasury-dec-131010_Letter_and_annexes_from_HMT_to_Govt_Actuary_2.txt", " The Resident Magistrates' Pension Act Northern Ireland 1960 3"], ["2014-treasury-dec-FRAB__120__07_-_Annex_C_-_FT_ARM_14-15.txt", " Background to the CRC scheme and how to account for the obligation arising from energy usage can be found in paragraphs 5"], ["2014-treasury-dec-AS2014_policy_costings_final.txt", " Exchequer impact m 2014-15  2015-16  2016-17  2017-18  2018-19  2019-20  5  30  80  110  135  155  Exchequer impact  Areas of uncertainty The main areas of uncertainty in this costing are around the tax base and the behavioural response"], ["2014-treasury-dec-Russia.txt", " The East of Ukraine maybe"], ["2014-treasury-dec-FRAB_121_08_2015-16_FReM.txt", "  IASIFRS adaptation  Yes"], ["2014-treasury-dec-PU1638_policy_costings_bud_2014_with_correction_slip.txt", "  8  Individual Savings Accounts including Peer to Peer lending Measure description This measure allows funds lent via Peer to Peer schemes that are subject to regulatory oversight to be included within the stocks and shares component of Individual Savings Accounts ISAs"], ["2014-treasury-dec-PESA_2014_-_print.txt", "4 billion in 2009-10, for potential APS losses which were subsequently not realised and    Other income of 1"], ["2014-treasury-dec-Abolition_of_the__8_500_threshold_for_benefits_in_kind.txt", "  Consultation draft  4  5  The amendments made by this section have effect for the tax year 2016-17 and subsequent tax years"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " 11 In sub-paragraph 7 relevant ownership period means the period a beginning with the day on which P acquired the chargeable interest or, if later, 6 April 2013, and b ending with 5 April 2015"], ["2014-treasury-dec-45502_Cm_8988_Print.txt", "29  2013 Of this Exchequer fund  2013 Total value to be retained  8075"], ["2014-treasury-dec-140220_Letter_and_annexes_from_HMT_to_Govt_Actuary_3.txt", " There is a natural read across from Direction 25a which determines the discount rate each year and in this example would suggest the PI order from April 2012"], ["2014-treasury-dec-budget_2014_distributional_analysis.txt", "H shows the impact in cash terms and Chart 2"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", " This includes NHS income generation activities"], ["2014-treasury-dec-PN_April_2014.txt", "  8  The SDR is an international reserve asset created by the IMF"], ["2014-treasury-dec-FRAB_121_07_IFRS_13.txt", "  The following practical difficulties are drawn out and answered within the Exposure Draft -  There may be ambiguity when an asset is temporarily not in use as to whether it is surplus"], ["2014-treasury-dec-AS2014_policy_costings_final.txt", "  Costing The costing is calculated by applying the pre- and post-measures tax regimes to the tax base"], ["2014-treasury-dec-20140308_bailin_mandatory_compensation_CONSULTATION_DRAFT_FINAL__2_.txt", " Application to building societies 13"], ["2014-treasury-dec-supplementary_estimates_and_new_estimates_2013_14_120214_correction.txt", "05 -  110,567 279 99,955  42,491 849 41,846  38"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", " In contrast, the WGA net liability balance is a fully accrued statement of financial position, including all payables, receivables, fixed assets and all financial assets"], ["2014-treasury-dec-Partnerships_Salaried_member_rules.txt", " The B LLP is largely a people business using rented accommodation"], ["2014-treasury-dec-IFRS_9_Financial_Instruments_-_public_sector_application_guidance__Decem....txt", " Consequently, these departments\u2019 noncash AME budgets will be affected due to the introduction of day-1\u2019 loss allowances under the new impairment methodology"], ["2014-treasury-dec-staff_survey_2013.txt", " Where I work, I think effective action has been taken on the results of the last survey  ORC International  -8-  HM Treasury 2013        Neither  Disagree  Strongly disagree  Difference from CS High Performers   Agree  Difference from CS2013   Strongly agree  Difference from previous survey  This section shows the results for each question in the survey, by theme"], ["2014-treasury-dec-DISCLOSURE_OF_TAX_AVOIDANCE_SCHEMES.txt", " These changes will be introduced by Finance Bill 2015 and take effect from Royal Assent to the Bill, to improve the information provided to users of tax avoidance schemes and to HMRC and to improve compliance with the DOTAS regime more generally"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", " The Group has also exceeded the 2015 target for emissions from its estate by 66 and is on track to meet its travel target"], ["2014-treasury-dec-guidance_on_asset_valuation.txt", "11 discuss functional obsolescence"], ["2014-treasury-dec-scotland_analysis_fiscal_policy_and_sustainability_print.txt", " HM Treasury projections incorporate estimates of the potential positive economic effects from the Scottish Government\u2019s White Paper policies"], ["2014-treasury-dec-37630_Budget_2014_Web_Accessible.txt", "  Longer term debt challenge 1"], ["2014-treasury-dec-Notice_Russia_080121.txt", "  refrain from dealing with the funds or assets or making them available directly or indirectly to such persons unless licensed by the Office of Financial Sanctions Implementation OFSI  iv"], ["2014-treasury-dec-Notice_Yemen_060421.txt", "ukgovernmentpublicationsthe-uk-sanctions-list 2  12"], ["2014-treasury-dec-Wales_Bill_-_Explanatory_Notes_-_Report_Stage_-_Final_10-6-14.txt", "  Subsection 6 inserts new section 80DA into the 1998 Act"], ["2014-treasury-dec-39796_Cm_8847_Accessible.txt", "1  The Government agrees with the Committee\u2019s recommendation"], ["2014-treasury-dec-main_supply_estimates_2014_2015_print.txt", " These arrangements are given statutory authority under the Reinsurance Acts of Terrorism Act 1993"], ["2014-treasury-dec-FRAB__120__02_-_IFRS_13_Fair_Value.txt", "  To these we can add the broader objectives of financial reporting which are iv"], ["2014-treasury-dec-VAT_-_power_to_provide_for_refunds_to_certain_persons.txt", "  5  The relevant day is a in the case of a person who is registered, the last day on which the person may make a return under this Act for the prescribed accounting period containing the last day of the financial year in which the supply is made or the acquisition or importation takes place b in the case of a person who is not registered, the last day of the period of 3 months beginning immediately after the end of the financial year in which the supply is made or the acquisition or importation takes place"], ["2014-treasury-dec-AS2014_policy_costings_final.txt", " Exchequer impact m 2014-15  2015-16  2016-17  2017-18  2018-19  2019-20  0  neg"], ["2014-treasury-dec-FRAB__119__02_-_IFRS_13_Fair_Value_Measurement.txt", " IFRS 13 fair value measurement applies when another standard requires that an asset or liability be measured at fair value"], ["2014-treasury-dec-Wales_Bill_Command_Paper_-_Welsh.txt", " Drwy osod cyfradd wahanol i 10c, gall Llywodraeth Cymru felly newid ei chyllideb i fyny neu i lawr o\u2019i gymharu \u2019r trefniadau presennol"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", " Charitable income largely related to private donations to academies"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_web.txt", " Strategic risks may include individual or collective operational risks, and operational risk schedules may contain team specific responses to risks identified at the strategic level"], ["2014-treasury-dec-IFRS_16_Application_Guidance_December_2020.txt", "6 of the FReM, as at the date of initial application"], ["2014-treasury-dec-PU1719_HMT_Science_.txt", " Cities, like universities, exist to bring people together so that they collaborate with each other and make advances that would not be possible in isolation"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " Section 689 applies where PAYE regulation do not apply to the employer of the worker"], ["2014-treasury-dec-FRAB_121_minutes.txt", " Gawain Evans indicated that clarity was needed on disclosure given that this approach was different to that undertaken in the private sector"], ["2014-treasury-dec-PU1719_HMT_Science_.txt", "28 But there is also a strong social mobility argument too currently, because of limited government support, 72 of postgraduate students under 30 fund their studies themselves"], ["2014-treasury-dec-10460-001_National_Loans_Fund_Account.for_web.txt", " More information on the scheme can be found on the Bank of England\u2019s website"], ["2014-treasury-dec-FRAB__120__02_-_IFRS_13_-_Appendix_B.txt", "1, together with a record of whether they have been adapted or interpreted for the public sector context in this Manual"], ["2014-treasury-dec-PU1678_final__1_.txt", "8 A number of minor amendments are needed in order to ensure that this the list of excluded liabilities in section 48B8 is consistent with that in Article 442 of the BRRD"], ["2014-treasury-dec-FRAB__119__08_-_Annex_I5_-_DEPARTMENT_PURPLE_2014-15.txt", "1X 000  Source A Source B Source C Total Payables are the amounts established as due at the balance sheet date, but where payment is made subsequently"], ["2014-treasury-dec-MCD_draft_regulations.txt", " The mortgages directive means Directive 201417EU of the European Parliament and of the Council of 4 February 2014 on credit agreements for consumers relating to residential immovable property"], ["2014-treasury-dec-FRAB__119__08_-_Annex_H_-_2014-15_FReM.txt", " Entities should also disclose the total commitment, with present values, by payment period analysed as follows  Not later than one year Later than one year and not later than five years and Later than five years"], ["2014-treasury-dec-MCD_draft_regulations.txt", " 2 Any charges that the lender imposes on the borrower arising from the borrower\u2019s default must be no greater than is necessary to compensate the lender for costs incurred by the lender as a result of the default"], ["2014-treasury-dec-main_supply_estimates_2014_2015_web.txt", " In addition it funds the cross border functions covering forestry research, plant health, sustainable forestry policy, forestry standards and corporate governance"], ["2014-treasury-dec-Fuel_duty_-_aqua_methanol.txt", " b Section 13AA was inserted by section 54 of the Finance Act 1996 c"], ["2014-treasury-dec-10348-Contingencies_fund.for_web.txt", " Daily bank reconciliations are carried out to ensure that all advances and repayments have been recorded in the accounting system"], ["2014-treasury-dec-PU1657_Response_to_Remit_and_Recommendations_for_FPC__no_covers_.txt", " First, as you note, the Committee is focusing over the next 12-18 months on three key medium-term priorities the capital framework for banks ending loo-big-to-fail' and identifying and addressing any risks in shadow banking while working to support diverse and resilient sources of market-based finance"], ["2014-treasury-dec-OLD_complete_v3.txt", " updating the territory classification system to reflect the new Common Reporting Standard CRS and 4"], ["2014-treasury-dec-PESA_2014_-_print.txt", " Economic affairs, of which employment policies  4"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", " Bank overdrafts include any cash balances that are negative in the entity\u2019s books, regardless of whether there is a formal overdraft with the bank"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_print.txt", " If there is surplus income arising after all reserves have been agreed, this will be deducted from future funding levies raised in agreement with the FCA"], ["2014-treasury-dec-FRAB__119__08_-_Annex_I1_-_DEPARTMENT_YELLOW_2014-15.txt", " To meet the requirements of both resource accounting and national accounts, additional data entries are made in the Statement of Parliamentary Supply across AME and DEL control totals, which do not affect the Statement of Comprehensive Net Expenditure"], ["2014-treasury-dec-FRAB__119__08_-_Annex_G1_-_DEPARTMENT_YELLOW_2013-14.txt", " Third-party assets Where the Department or agency has third party assets as defined in the Government Financial Reporting Manual other than those held on behalf of the Consolidated Fund, a brief statement should be made here about the capacity in which the Department or agency acts that gives rise to these assets"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " The Government announced when it introduced the bank levy that it would review the design of the levy in 2013"], ["2014-treasury-dec-scotland_analysis_fiscal_policy_and_sustainability_print.txt", "ukgovernmentuploadssystemattachment datafile13011352014 regional CGE Research Report"], ["2014-treasury-dec-PESA_2014_-_print.txt", " The Chapter 10 tables are similar to those published in the CRA National Statistics release from November 2013"], ["2014-treasury-dec-04._2013-14_AGENCY_PINK.txt", "0 per cent of pensionable pay, based on salary bands"], ["2014-treasury-dec-FRAB__119__08_-_Annex_I4_-_MAGENTA_PENSION_SCHEME_2014-15.txt", " Similar information should be provided if there is a separate Compensation Scheme"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", " 25 26  Budget 2014  3763002RedBookChap 1AB"], ["2014-treasury-dec-44695_Autumn_Statement__Print_ready_.txt", "224 This announcement builds on the changes announced at Budget 2014, which reduced the cost of flying to countries over 4,000 miles from London, and froze short-haul Air Passenger Duty"], ["2014-treasury-dec-Disguised_fee_income.txt", "  5  Consequential adjustments may be made a in respect of any period, b by way of an assessment, the modification of an assessment, the amendment of a claim, or otherwise, and c despite any time limit imposed by or under any enactment"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", " The website currently includes data provided by central government departments as at March 2013"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", " The Act is at the forefront of efforts to ensure that no bank is too big to fail\u2019, by ring-fencing banking services for households and small businesses from investment banking activities, and introducing powers for the Bank of England to bail-in shareholders and creditors of a bank in the event of failure, recapitalising the bank and allowing restructuring measures to be implemented that address the cause of the failure"], ["2014-treasury-dec-Wales_Bill_Command_Paper_-_English.txt", " In practice, any increase or decrease in administrative burden will affect the conveyancing and legal professionals acting for the parties choosing to purchase Welsh property, which could be passed onto the purchaser"], ["2014-treasury-dec-FRAB__119__Minutes.txt", " Sarah Sheen presented the draft 2014-15 CIPFA code and updated the Board on the main changes that had been made from the previous draft provided as an out of meeting paper in the summer"], ["2014-treasury-dec-FSCS_annual_report_2014_web.txt", " People need to understand better exactly what they are buying and the level of protection"], ["2014-treasury-dec-130731_Final_IA_-_SAR_for_PSSs_Signed.txt", " The following systems are recognised inter-bank payment systems under the Banking Act 2009 and subject to Bank of England oversight"], ["2014-treasury-dec-Dual_Contracts_pack.txt", "  If you have any questions about this change, or comments on the legislation, please, email PTIConsultation"], ["2014-treasury-dec-FSCS_annual_report_2014_print.txt", " The facilities with the Bank of England were subsequently refinanced to cover accumulated interest and principal by HM Treasury"], ["2014-treasury-dec-survivor-benefits-in-occupational-pension-schemes.txt", " Provision of survivor pensions for females who survive their male spouse developed much earlier than provision for males who survive their female spouse"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " The exemption will not apply if the benefit is offered in conjunction with a relevant salary sacrifice arrangement, the definition of which is provided for in new section 289D2"], ["2014-treasury-dec-ENFORCEMENT_BY_DEDUCTION_FROM_ACCOUNTS.txt", " Notably, a number of amendments are made to the Insolvency Act 1986"], ["2014-treasury-dec-main_supply_estimates_2014_2015_print.txt", "  288  Ministry of Justice Judicial Pensions Scheme  Main Estimates, 2014-15  Part III Note D - Explanation of Accounting Officer responsibilities The Accounting Officer prepares resource accounts for each financial year"], ["2014-treasury-dec-Russia.txt", " In participating formally in the illegal elections\u2019 it has therefore actively supported actions and policies which undermine the territorial integrity, sovereignty and independence of Ukraine, and to further destabilise Ukraine"], ["2014-treasury-dec-Partnerships_Mixed_membership_partnerships__Alternative_investment_fund_managers__Transfer_of_assets___income_Streams_through_partnerships.txt", " A and B Ltd are the partners in the AB partnership"], ["2014-treasury-dec-FRAB__119__Minutes.txt", " It is service potential, rather than the opportunity cost of holding assets in terms of the cash flows that could be generated through sale that has been deemed to be the primary driver of financial reporting"], ["2014-treasury-dec-140220_Letter_and_annexes_from_HMT_to_Govt_Actuary_3.txt", "1 An actuary, referred to in these Directions as the scheme actuary, must be appointed to carry out a valuation of the scheme"], ["2014-treasury-dec-OLD_complete_v3.txt", " It makes the rules more certain and easier to comply with by clarifying the structure and detailed rules, and makes the regime fairer by providing more robust protection against tax avoidance"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", "  6  Subsection 7 applies where a a company makes such an amendment to its company tax return at a time when an enquiry is in progress into the return, and b paragraph 313 of that Schedule prevents the amendment from taking effect until the enquiry is completed"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " The amendments to paragraphs 3 and 4 of Schedule 4ZZA ensure that those paragraphs work properly in all cases"], ["2014-treasury-dec-131010_Letter_and_annexes_from_HMT_to_Govt_Actuary_2.txt", " The Armed Forces Scheme Order 2005  Pension  4"], ["2014-treasury-dec-MCD_annex_b_impact_assessment.txt", " Benefits of option 1 -  UK mortgage lenders and intermediaries  The higher-level nature of the MCD requirements may mean lower ongoing compliance costs for the industry"], ["2014-treasury-dec-banking_reform_impact_assessment_05072014.txt", " It is important to note that these estimated funding costs do not include the impact of bailin, which is outside the scope of this impact assessment"], ["2014-treasury-dec-2902216_ScotlandAnalysis_Conclusion_acc2.txt", " Goods, services and people are able to move freely throughout the UK"], ["2014-treasury-dec-A0_Low_Carbon_-_Renewables_East_Enterprise_Area_-_Dundee_Claverhouse__1_.txt", " Ordnance Survey Licence number 100018398"], ["2014-treasury-dec-Notice_Russia_210621.txt", "ukgovernmentpublicationsuk-financial-sanctions-guidance Enquiries 12"], ["2014-treasury-dec-elps_annex_final.txt", " For policies other than WPAs, these payments are categorised as deferred proceeds from the policy itself"], ["2014-treasury-dec-OLD_complete_v3.txt", " Other impacts have been considered and none have been identified"], ["2014-treasury-dec-Notice_Russia_010221.txt", "  check whether you maintain any accounts or hold any funds or economic resources for the persons set out in the Annex to this Notice 1  ii"], ["2014-treasury-dec-37630_Budget_2014_Web_Accessible.txt", " 8 Swedish National Debt Office, 2012"], ["2014-treasury-dec-Minute_of_Gov-Chx_meeting_Jan_30_2014.txt", " But the work had also found that market participants had not always considered potential amplification mechanisms working through the financial system"], ["2014-treasury-dec-freedom_and_choice_in_pensions_web_210314.txt", " 210bn is the net mathematical reserves held in respect of UK pensions annuities in payment"], ["2014-treasury-dec-OOTLAR_19_March_2014__1_.txt", "  Economic impact Impact on individuals and households  The measure is not expected to have any significant economic impacts"], ["2014-treasury-dec-PU1624_final__web_.txt", " in capital budgets DEL"], ["2014-treasury-dec-FRAB__119__09_-_Draft_Code_of_Practice_on_Local_Authority_Accounting_2014-15_with_Annexes.txt", "32  The disclosure requirements of paragraphs 9"], ["2014-treasury-dec-government_financial_reporting_manual_201314.txt", "52 Entities should provide a detailed analysis of the movements in any other reserves"], ["2014-treasury-dec-FRAB__119__08_-_Annex_G2_-_AGENCY_PINK_2013-14.txt", "0 per cent 201W-1X 0"], ["2014-treasury-dec-Govt_amdts_42_and_43_BPRA_clause_61__Govt_NC3_and_NS_2_GBER.txt", " All member states need to ensure that any State aids they offer comply with it"], ["2014-treasury-dec-PU1624_final__web_.txt", "5 million  Plot 3  4 million  Plot 4  1"], ["2014-treasury-dec-AS2014_data_sources_final.txt", "ukonsdcp171778386856"], ["2014-treasury-dec-44695_Accessible.txt", " The government will also provide an additional 28 million for a Formulation Centre to design new products across numerous sectors by combining different gases, solids or liquids"], ["2014-treasury-dec-elps_annex_final.txt", " Affected policyholders would have been part of the non-GAR leaver Review or the Rectification Schemes set out in paragraphs 391 to 392 and 408 to 412"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", " A key policy announced in last year\u2019s Budget, Help-to-Buy is now well underway with the task of helping first time buyers and supporting responsible lending"], ["2014-treasury-dec-20140310_bailin_section48p_order_CONSULTATION_DRAFT_FINAL_FINAL__2_.txt", "a  Date  Name 1 Name 2 Two of the Lords Commissioners of Her Majesty\u2019s Treasury  a S"], ["2014-treasury-dec-FRAB__119__09_-_Draft_Code_of_Practice_on_Local_Authority_Accounting_2014-15_with_Annexes.txt", "31  When it is impracticable to reclassify comparative amounts, an authority shall disclose a the reason for not reclassifying the amounts, and b the nature of the adjustments that would have been made if the amounts had  been reclassified"], ["2014-treasury-dec-Alcohol_duty_-_registration_of_alcohol_wholesalers.txt", " Controlled liquor is not sold wholesale if it is an incidental sale, a group sale or an excluded sale"], ["2014-treasury-dec-budget_2014_distributional_analysis.txt", "B analysis is household income after taxes and benefits, including public spending benefits in kind"], ["2014-treasury-dec-government_financial_reporting_manual_201314.txt", " Entities expected to recover full costs in accordance with fees and charges policy may show in a note to the accounts the effect of charging notional premiums"], ["2014-treasury-dec-Public_Spending_Statistics_July_2014_consolidated_revised.txt", "8  Nominal  billion 2"], ["2014-treasury-dec-ENFORCEMENT_BY_DEDUCTION_FROM_ACCOUNTS.txt", " The deposit-taker must first determine the total amount available across all the accounts affected by the hold notice"], ["2014-treasury-dec-survivor-benefits-in-occupational-pension-schemes-annex-b.txt", " 1 same sex female 4 same sex male 5 opposite sex male survivor to opposite sex survivor to opposite sex survivor to opposite sex female survivor female survivor female survivor NHSPS 95  26  17  28  PCSPS Classic service  17  17  14  TPS NRA 60  21  16  22  PPS  3  11  3  FPS  immaterial  3  immaterial  AFPS 75  1  14  1  LGPS  20  13  19  NHSPS Scotland 95  7  6  7  service 5  3  6  100 0"], ["2014-treasury-dec-CAPITAL_GAINS_TAX_NON_RESIDENTS_AND_UK_RESIDENTIAL_PROPERTY.txt", "  12  Subsection 1 is subject to a section 2228 job-related accommodation, and b section 2233 absence reliefs"], ["2014-treasury-dec-2902216_ScotlandAnalysis_Conclusion_acc2.txt", "21 The UK Government is committed to maximising the benefit of North Sea oil and gas for the UK economy, through tax incentives to support extraction, and certainty on decommissioning relief worth 20 billion"], ["2014-treasury-dec-elps_main_doc_final.txt", "1 Chapters 5, 6 and 7 set out information on eligible policies and payees under the Scheme Chapter 5 the methodology and assumptions used to calculate Relative Losses for eligible policies Chapter 6 and the calculation of payments to policyholders who are to receive them Chapter 7"], ["2014-treasury-dec-main_supply_estimates_2014_2015_print.txt", " financial support to Local Authorities, including revenue support grant and business rates retention transitional relief council tax freeze, localising council tax support, council tax benefit - new burdens, emergency assistance, elected mayors improvement, transformation and efficiency intervention action and capacity building in local authorities local government reviews and revisions to administrative and electoral boundaries payments to specified bodies payments to the Valuation Office Agency for rating and valuation services Audit Commission disbanding costs GLA General Grant Private Finance Initiative Special Grant GLA community right to build"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", "24 Whilst there are improvements that can be made, the governance framework ensures that we can accurately process the data that we receive"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", " They are experts from outside government but with significant experience of working with the public andor third sectors and have strong commercial expertise"], ["2014-treasury-dec-FRAB__120__07_-_Annex_C_-_FT_ARM_14-15.txt", "  6 Comply or explain  Audit Committee  C"], ["2014-treasury-dec-Extension_of_Ring_Fence_Expenditure_Supplement.txt", " Paragraph 2 alters the Chapter overview to increase the number of accounting periods in which RFES can be claimed from 6 to 10"], ["2014-treasury-dec-main_supply_estimates_2014_2015_web.txt", "  Income arising from sales of assets loan repayments Interest receivable and European grants for transport-related activities including roads vehicle and driving rail shipping and maritime mountain rescue ports sustainable travel aviation local transport transport security and safety highway services the administration of the Department and payments from other government departments or their agencies in respect of central services"], ["2014-treasury-dec-Country_and_Regional_Analysis_November_2014_Combined.txt", "5 Unemployment  of which personal social services of which other unemployment benefits 10"], ["2014-treasury-dec-OLD_complete_v3.txt", " Legislation will be included in Finance Bill 2016 and the Government will publish draft legislation in 2015"], ["2014-treasury-dec-Russia.txt", " Name 6 NARYSHKIN 1 SERGEI 2 EVGENEVICH 3 na 4 na 5 na"], ["2014-treasury-dec-45502_Cm_8988_Print.txt", " However, it is not complacent and will continue to monitor and analyse these results, learn lessons and update processes"], ["2014-treasury-dec-OLD_complete_v3.txt", " The new rule about additions to existing trusts will not apply to a will executed before 10 December 2014 but this exclusion will be limited to deaths before 6 April 2016"], ["2014-treasury-dec-PU1719_HMT_Science_.txt", " The University of Cambridge, Imperial College London and the University of Oxford have 3 of the top 5 of the world\u2019s most highly-regarded university-based entrepreneurial environments"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", " The Ministerial team continue to receive support and advice of the highest standard from officials in the Treasury Group"], ["2014-treasury-dec-OOTLAR_19_March_2014__1_.txt", " The CPI change for income tax allowances and limits will be made in Finance Bill 2014"], ["2014-treasury-dec-promoters_of_tax_avoidance_schemes_amendment_of_return_to_take_account_of_relevant_judicial_rulings_and_dotas.txt", "  3  Publication under subsection 1 may also include a statement of which of the conditions in a conduct notice it has been determined that the person has failed to comply with"], ["2014-treasury-dec-OOTLAR_19_March_2014__1_.txt", " There will be an indirect effect on individuals who invest in such schemes"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", " These changes have effect where the cessation of membership of the relevant group occurs on or after 1 April 2014 Finance Bill 2014   changes will be made to the rules in Chapter 3 of Part 6 Corporation Tax Act 2009, concerned  with the taxation of certain collective investment vehicles, to enhance existing anti-avoidance provisions and to clarify aspects of the operation of the rules"], ["2014-treasury-dec-10459.Consolidated_Fund.for_web.txt", " The Account is audited by the Comptroller and Auditor General under the requirements of the National Loans Act 1968"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " The penalty levels in new category 1 are raised slightly, those in categories 2 and 3 will stay the same"], ["2014-treasury-dec-44369_Cm_8958_accessible.txt", "6 billion which will be met by consumers at an average cost that will peak at 11 per annum in 2017"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " New sections 264A4, 5 and 6 explain what is meant by a linked sale of shares in this context"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " Paragraph 59 makes various amendments to section 604, concerning credits and debits that are capitalised in the carrying value of an asset or liability"], ["2014-treasury-dec-Dual_Contracts_pack.txt", "  New section 24A4 sets out different types of employment income certain overseas earnings, income relating to employment-related securities and securities options and employment income provided through third parties, in respect of a relevant employment"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " Subparagraph 4 defines when a company is a member of a consortium or owned by a consortium for the purposes of Part 2 of the Schedule"], ["2014-treasury-dec-PESA_2014_-_print.txt", "1, with detailed explanations provided in Annex C and Annex E respectively"], ["2014-treasury-dec-130731_Final_IA_-_SAR_for_PSSs_Signed.txt", " There would be a large impact on the real economy as CHAPS and the retail payment systems serve ordinary businesses and individuals, e"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", "  Local authority infrastructure Local authority infrastructure assets are included in the Statement of Financial Position at historical cost less depreciation"], ["2014-treasury-dec-OOTLAR_19_March_2014__1_.txt", "  Further advice If you have any questions about this change, please contact the DVLA on 0300 790 6802 online httpswww"], ["2014-treasury-dec-FSCS_annual_report_2014_print.txt", "  03072014 1436  Section 7 FSCS Finances Compensation, Running Costs, Recoveries and Levies 63  The new 36-month funding model The 36-month model may help to reduce the volatility of annual levies and the likelihood of interim levies while also giving the industry greater certainty"], ["2014-treasury-dec-PESA_2014_-_print.txt", " The Treasury assign spending to the COFOG functional categories used in PESA"], ["2014-treasury-dec-36048_Cm_8774.txt", " The Treasury provides coaching, support to new or underperforming departmental cash managers"], ["2014-treasury-dec-FSCS_annual_report_2014_web.txt", " FSCS staff are also assisting in many other projects across the local area"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " 2 They have effect in relation to carbon price support rate commodities brought onto, or arriving at, a CHPQA site of a combined heat and power station in Great Britain on or after that date"], ["2014-treasury-dec-CAPITAL_GAINS_TAX_NON_RESIDENTS_AND_UK_RESIDENTIAL_PROPERTY.txt", " PART 4 CASES INVOLVING RELEVANT HIGH VALUE DISPOSALS Overview 10  1 This Part is about chargeable non-resident disposals which are, or involve, relevant high value disposals see section 2B, which charges capital gains tax on ATED-related gains on relevant high value disposals"], ["2014-treasury-dec-Wales_Bill_-_Explanatory_Notes_-_Report_Stage_-_Welsh_Language_Version_10_6_14_pdf.txt", "  Er y gellir dadlau hefyd bod materion sy'n gysylltiedig  gwahardd gwahaniaethu Erthygl 14 o\u2019r CEHD yn codi pan mae ACau yn cael eu gwahardd rhag bod yn ASau ond nid yn cael eu gwahardd rhag bod yn aelodau o D\u2019r Arglwyddi, mae'r Llywodraeth yn fodlon bod cyfiawnhad gwrthrychol dros y gwahaniaeth yn y driniaeth ac na fyddai'n arwain at anghydnawsedd ag Erthygl 14"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_web.txt", "  Strategic and Directors\u2019 Report  Funding The Money Advice Service\u2019s primary source of income for its Money Advice and Debt Advice work is from levies raised from Financial Services and Markets Act 2000 authorised firms, payments institutions and electronic money issuers"], ["2014-treasury-dec-Wales_Bill_-_Explanatory_Notes_-_Report_Stage_-_Final_10-6-14.txt", "  Part 2 of the Bill enables the Assembly to legislate about devolved taxation"], ["2014-treasury-dec-37630_Budget_2014_Web_Accessible.txt", " However increases in debt of this magnitude are consistent with the experience of economic downturns on public borrowing"], ["2014-treasury-dec-scotland_analysis_fiscal_policy_and_sustainability_print.txt", "  Barriers to trade, labour and capital mobility emerge between an independent Scotland and the continuing UK over time, consistent with the analysis in Scotland analysis macroeconomic and fiscal performance, which showed that a border effect is likely to emerge over time and  5"], ["2014-treasury-dec-PESA_2014_-_print.txt", "A in chapter 5 for details"], ["2014-treasury-dec-44695_Autumn_Statement__Print_ready_.txt", " The government will also consult on making the election apply for a minimum of 3 years"], ["2014-treasury-dec-140808_Housing_Zones_Prospectus.txt", " For further information, please contact the Homes and Communities Agency at Housing"], ["2014-treasury-dec-government_financial_reporting_manual_201314.txt", " Unpaid dividends in respect of Public Dividend Capital shall continue to be recognised as liabilities at the reporting period and  b  the date of the Accounting Officer\u2019s authorisation for issue of the financial statements of the reporting entities covered by this Manual is normally the same as the date of the Certificate and Report of the Comptroller and Auditor General"], ["2014-treasury-dec-OLD_complete_v3.txt", " Refunds of VAT refunds for search and rescue charities and air ambulance"], ["2014-treasury-dec-FRAB__119__05_-_EPSAS_governance_consultation_paper.txt", "  12  Annex 1 Delegated and Implementing Acts  With the entry into force of the Lisbon Treaty TFEU in December 2009, changes were introduced to the powers that could be conferred by the legislator on the Commission"], ["2014-treasury-dec-freedom_and_choice_in_pensions_print_210314.txt", " The government\u2019s reforms will open up these products to a much wider group of people"], ["2014-treasury-dec-44695_Autumn_Statement__Print_ready_.txt", "1 sets out the updated financing arithmetic"], ["2014-treasury-dec-Public_Spending_Statistics_July_2014_consolidated_revised.txt", " They are given with the objective of influencing their levels of production, their prices, or other factors"], ["2014-treasury-dec-PU1678_final__1_.txt", " The EBA is also required to submit a report to the Commission by 31 October 2016, on the basis of which the Commission will decide whether a legislative proposal would be necessary for a harmonised application of MREL across all EU firms"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " Subsection 9 of new section 850C defines the term the relevant tax amount used in conditions X and Y"], ["2014-treasury-dec-PU1616_OTS_employee_benefits_final_report.txt", " Views were expressed regarding the HMRC 490 booklet being outdated and not reflecting real life or current working practices"], ["2014-treasury-dec-Country_and_Regional_Analysis_November_2014_Combined.txt", "5 Education not definable by level 9"], ["2014-treasury-dec-FRAB__119__09_-_Draft_Code_of_Practice_on_Local_Authority_Accounting_2014-15_with_Annexes.txt", "29 and 38A of IAS 1 and and Balance Sheet as at the beginning of the earliest comparative preceding period ie a third Balance Sheet when an authority applies an accounting policy retrospectively or makes a retrospective restatement of items in its financial statements, or when it reclassifies items in its financial statements in accordance with paragraphs 40A to 40D of IAS 1"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_web.txt", " In preparing these financial statements, the Directors are required to  select  suitable accounting policies and then apply them consistently   observe  the accounts direction issued by HM Treasury in accordance with section 52 of the Government Resources and Accounts Act 2000   make  judgements and accounting estimates that are reasonable and prudent   state  whether applicable IFRSs as adopted by the European Union have been followed, subject to any material departures disclosed and explained in the financial statements and   prepare  the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business"], ["2014-treasury-dec-supplementary_estimates_and_new_estimates_2013_14_120214_correction.txt", "  319  Ministry of Justice  Supplementary Estimates, 2013-14  Part III Note D - Explanation of Accounting Officer responsibilities The Accounting Officer prepares resource accounts for each financial year"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " Subsection 3 provides for calculation of the diverted profits tax arising to C in an accounting period as an amount equal to any additional profits of C chargeable to corporation tax in the period as described in subsection 3a and b"], ["2014-treasury-dec-FSCS_annual_report_2014_print.txt", " This resulted in some redundancies and the restructuring provision was fully utilised by 31 March 2013"], ["2014-treasury-dec-PU1624_final__web_.txt", "33 Departments should record movements in exchange rate as follows   At the point the incomeexpenditure is recognised in accounts, departments should record the impact in AME budgets    When exchange rates fluctuate the revaluations of the debtorcreditor should be recorded as incomecost in AME budgets with the same timing and value as shown in accounts    When the cash is paid there is no impact in the SoCNE, but the cumulative AME transactions should be switched to the DEL budget"], ["2014-treasury-dec-main_supply_estimates_2014_2015_print.txt", " Until 31 March 2010 the FSA had an executive agency, the Meat Hygiene Service, responsible for safeguarding public health and animal welfare at licensed fresh meat premises"], ["2014-treasury-dec-Pension_Liberation_Policy_Pack__v2_0.txt", " It also includes a mechanism for appeals and penalties for failure to comply with a notice or the production of inaccurate information or documents"], ["2014-treasury-dec-OLD_complete_v3.txt", " Regulation 87 outlines the information that an employer is required to make to HMRC in respect of all other BiKs and expenses which apply only to those employees who are earning at a rate of 8,500 or more a year"], ["2014-treasury-dec-Partnerships_Salaried_member_rules.txt", "  B  Global Structures  This section looks at the position of UK LLPs that form part of structures that cross international boundaries global structures"], ["2014-treasury-dec-supplementary_estimates_and_new_estimates_2013_14_120214_correction.txt", "08  157,969 14,140  60,757 -4,507  38"], ["2014-treasury-dec-main_supply_estimates_2014_2015_web.txt", " This spending is consistent with the Government\u2019s plans for public expenditure as a whole"], ["2014-treasury-dec-AS2014_policy_costings_final.txt", "  The cost base The cost base for the static costing is the forecast expenditure on UC, calculated using DWP\u2019s statistical and accounting data and current OBR economic assumptions"], ["2014-treasury-dec-FRAB__119__05_-_EPSAS_governance_consultation_paper.txt", " Commissioner emeta explained that EPSAS needs a realistic and detailed road map, setting out the medium-term plan for implementation of EPSAS across the Member States"], ["2014-treasury-dec-Wales_Bill_-_Impact_Assessment_-_Report_Stage_-_Final_10_6_14_pdf.txt", " The underlying principle of the taxation measures included in the Bill is to substitute part of the block grant with the power for the Assembly to raise some of its own revenue through levying taxes, thereby increasing the accountability of the Assembly and Welsh Government to the people who elect them"], ["2014-treasury-dec-FSCS_annual_report_2014_web.txt", " Compensation payments made for HM Treasury are treated as amounts paid as agent and do not pass through the statement of comprehensive income"], ["2014-treasury-dec-Financial_Services_and_Markets_Act__2000___relevant_authorised_persons__Order_2015.txt", " Citation, commencement and interpretation 1"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", " The specialist contractors were assessed to be low risk with regard to whether an assurance was required that the individual was paying the right amount of tax"], ["2014-treasury-dec-Payment_systems_regulator_IA.txt", "49m  No  OUT  What is the problem under consideration Why is government intervention necessary  The regulation and governance of payment networks does not enable them to respond to current and future challenges in the most effective way"], ["2014-treasury-dec-New_Clause_1.txt", "  5  For the meaning of oil contractor activities, see section 356L"], ["2014-treasury-dec-Landfill_tax_-_compliance.txt", "  Cost  Time Period years  Compliance Costs One-off Costs  negligible  NA  Average Annual Costs  0"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", " Further details are set out in Chapter 2 and note 27 to the accounts"], ["2014-treasury-dec-scotland_analysis_fiscal_policy_and_sustainability_print.txt", " non-physical assets and liabilities are separated on some basis of fairness\u2019, of which two leading contenders are a population and income basis"], ["2014-treasury-dec-Pension_flexibility.txt", "  Economic impact  This measure may result in a shift in households\u2019 portfolio composition towards other financial and non-financial assets"], ["2014-treasury-dec-elps_main_doc_final.txt", "4 Contact details for policyholders have been passed on to the Scheme from Equitable Life and Prudential"], ["2014-treasury-dec-supplementary_estimates_and_new_estimates_2013_14_120214_correction.txt", " Increased expenditure for Committee on Climate Change Section I offset by recognition of funding from OGDs reflected in Section E  143,000  Total change in Resource DEL Voted  285,681,000  -272,302,000  i"], ["2014-treasury-dec-44695_Accessible.txt", " The situation in India is also improving, with growth beginning to pick up"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", " SDRs are also the IMF\u2019s unit of account"], ["2014-treasury-dec-FRAB__119__Minutes.txt", " This needs to be acknowledged and is why entry valuesservice potential would be the right approach"], ["2014-treasury-dec-main_supply_estimates_2014_2015_print.txt", " Income arising from In accordance with the prevailing legislation and regulations, income arising from the administration of the Department for Work and Pensions, Crown and Executive Non-Departmental Public Bodies in delivering its statutory responsibilities, including receipts from staff, outward secondments, sale of non-capital items, recovery of court costs, services carried out on behalf of public and private sector bodies and members of the public, EU activity, levy funded bodies and other associated income"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", "22 The consolidation of UKAR means that the group accounts now recognise the substantial assets and liabilities of Bradford and Bingley and NRAM"], ["2014-treasury-dec-PSS_April_2014.txt", "  OFFICIAL SENSITIVE  Until 9"], ["2014-treasury-dec-FRAB__119__09_-_Draft_Code_of_Practice_on_Local_Authority_Accounting_2014-15_with_Annexes.txt", "21  An authority cannot rectify inappropriate accounting policies either by disclosure of the accounting policies used or by notes or explanatory material"], ["2014-treasury-dec-PESA_2014_-_print.txt", "  1  104\u2003\u2003 Public Expenditure Statistical Analyses 2014  Table 8"], ["2014-treasury-dec-PU1678_final__1_.txt", " The Bank of England will therefore be the UK resolution authority, in accordance with its current role in the Banking Act"], ["2014-treasury-dec-OLD_complete_v3.txt", "UK website along with all of the DWP publications for the Pensions Bill 2013-14 and the Pensions Act 2014"], ["2014-treasury-dec-Charges_and_rates_and_limits_and_allowances_for_2015-16.txt", " Section 37 ITA provides the personal allowance for people born before 6 April 1938"], ["2014-treasury-dec-44369_Cm_8958_print_ready.txt", " Large and complex projects of this nature typically take several years to deliver in full and delays are common, particularly in achieving planning consent"], ["2014-treasury-dec-140220_Letter_and_annexes_from_HMT_to_Govt_Actuary_3.txt", " The scope of this Direction is limited to Direction 32 but it may be that this should have a wider application within the Directions e"], ["2014-treasury-dec-Refunds_of_VAT_to_search_and_rescue_charities.txt", "VAT refunds of VAT to search and rescue charities Who is likely to be affected Search and rescue charities namely charities whose main purpose is to search for and rescue people at risk of death or serious injury, charities whose main purpose is to support, develop and promote the activities of charities established to search for and rescue people, and air ambulance charities"], ["2014-treasury-dec-survivor-benefits-in-occupational-pension-schemes-annex-c.txt", "1 on the following pages describes the derivation of the assumptions used in my calculations"], ["2014-treasury-dec-FSCS_annual_report_2014_web.txt", " Linda does miss the credit union because it was an easy way for her to manage her savings, but praises FSCS for being a trustworthy organisation"], ["2014-treasury-dec-Wales_Bill_-_Impact_Assessment_-_Report_Stage_-_Welsh_Language_Version_10_6_14_pdf.txt", " Roedd y Pwyllgor Materion Cymreig yn cefnogi\u2019r farn hon yn ei adroddiad craffu cyn deddfu ar Fil Drafft Cymru, gan ddod i\u2019r casgliad bod datganoli treth yn fater cyfansoddiadol pwysig ac mae angen i\u2019r etholwyr benderfynu ar yr egwyddor cyn bwrw ymlaen \u2019r broses"], ["2014-treasury-dec-PU1719_HMT_Science_.txt", " As the UK labour market evolves and as ageing skilled workers approach retirement, demand for highly skilled individuals is projected to grow"], ["2014-treasury-dec-supplementary_estimates_and_new_estimates_2013_14_120214_correction.txt", " Decrease in expenditure for the Nuclear Decommissioning Authority Section F offset by decrease in Non-Voted DEL CFER  -53,000,000  xvi"], ["2014-treasury-dec-Country_and_Regional_Analysis_November_2014_Combined.txt", "1 Total identifiable expenditure on services by country and region, 2009-10 to 2013-14  North East North West Yorkshire and the Humber East Midlands West Midlands East London South East South West Total England Scotland Wales Northern Ireland UK identifiable expenditure Outside UK Total identifiable expenditure  Identifiable expenditure Non-identifiable expenditure1 Public sector expenditure on services Accounting adjustments Total Managed Expenditure2   million  2009-10 outturn 24,020 62,953 43,755 35,171 46,561 44,744 81,376 63,964 41,200 443,744 51,705 28,944 18,889 543,282 16,696 559,978  National Statistics 2010-11 2011-12 outturn outturn 24,133 23,853 63,667 62,946 44,207 44,334 35,500 35,396 46,794 46,822 45,286 44,355 82,311 81,373 64,948 63,938 41,550 41,835 448,395 444,851 52,142 52,814 29,371 29,780 19,133 19,364 549,042 546,810 19,854 18,821 568,896 565,631  2009-10 outturn  National Statistics 2010-11 2011-12 outturn outturn  2012-13 outturn  559,978 77,898 637,876 42,863 680,739  568,896 86,366 655,262 45,630 700,892  577,601 82,207 659,808 58,111 717,919  565,631 87,071 652,702 48,461 701,163  2012-13 outturn 24,134 64,502 45,010 36,331 47,744 45,266 81,298 65,846 42,871 453,003 54,599 29,730 19,802 557,133 20,467 577,601  2009-10 outturn 4 11 8 6 8 8 15 11 7 79 9 5 3 97 3 100  as a per cent of identifiable expenditure National Statistics 2010-11 2011-12 2012-13 2013-14 outturn outturn outturn outturn 4 4 4 4 11 11 11 11 8 8 8 8 6 6 6 6 8 8 8 8 8 8 8 8 14 14 14 14 11 11 11 11 7 7 7 8 79 79 78 78 9 9 9 9 5 5 5 5 3 3 3 3 97 97 96 96 3 3 4 4 100 100 100 100  2013-14 outturn  2009-10 outturn  as a per cent of Total Managed Expenditure National Statistics 2010-11 2011-12 2012-13 2013-14 outturn outturn outturn outturn  596,191 80,786 676,977 43,384 720,361  82 11 94 6 100  2013-14 outturn 24,999 65,889 46,328 37,796 49,036 47,339 83,041 68,197 44,830 467,453 54,741 30,590 20,055 572,839 23,352 596,191  million  1 Includes the effect of financial sector interventions"], ["2014-treasury-dec-EEA_Accounts_2013-14_-_print.txt", "  4  EXCHANGE EQUALISATION ACCOUNT REPORT AND ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2014  Investment Policy 11"], ["2014-treasury-dec-FRAB__119__08_-_Annex_G1_-_DEPARTMENT_YELLOW_2013-14.txt", " This includes loans repaid by entities for onward transmission to the NLF and interest received from entities for transmission to the NLF"], ["2014-treasury-dec-Diverted_Profits_Tax.txt", "  Subsection 1 defines transaction"], ["2014-treasury-dec-OLD_complete_v3.txt", "  Detailed proposal Operative date This measure will have effect on and after 1 January 2015"], ["2014-treasury-dec-Refunds_of_VAT_to_search_and_rescue_charities.txt", " More details can be found in the policy costings document published alongside Autumn Statement 2014"], ["2014-treasury-dec-A0_Low_Carbon_-_Renewables_East_Enterprise_Area_-_Dundee_Camperdown.txt", "4m STR N W DO  Silos  ath le P AD Cyc E RO T A G ER  E STR ON LED CA  4"], ["2014-treasury-dec-FSCS_annual_report_2014_web.txt", "  104 FSCS Annual Report and Accounts 201314  Robert Paul Stockton  will be re-appointed 1 December 2014 for a three-year term Paul is currently Group Finance Director at Rathbone Brothers plc, a FTSE 250 company"], ["2014-treasury-dec-Govt_NC7_SDLT_exercise_of_collective_rights_by_tenants_of_flats.txt", " These acquisitions are commonly undertaken by a company in which the lessees are shareholders"], ["2014-treasury-dec-2902216_ScotlandAnalysis_Conclusion_acc2.txt", " The BBC\u2019s mission to inform, educate and entertain sees 95 per cent of Scottish audiences making use of its services every week"], ["2014-treasury-dec-PU1616_OTS_employee_benefits_final_report.txt", " A final decision on the amount should have regard to the administrative costs of processing a P11D, looking at the threshold set by other tax jurisdictions, what would be reasonable in practice, and the effect on government revenues"], ["2014-treasury-dec-130731_Final_IA_-_SAR_for_PSSs_Signed.txt", " This includes introducing arrangements for any type of financial firm with the potential for causing a systemic impact in the event of failure  including FMIs"], ["2014-treasury-dec-Treasury_minutes_web.txt", " In exceptional circumstances, the department may allow more than 5 to be claimed"], ["2014-treasury-dec-FRAB__120__02_-_IFRS_13_-_Appendix_B.txt", " 14 Proposed amendments "], ["2014-treasury-dec-FSCS_annual_report_2014_web.txt", "  There was also the Team Award and three new awards for Rookie of the Year, Rising Star and Giving Something Back"], ["2014-treasury-dec-survivor-benefits-in-occupational-pension-schemes-annex-c.txt", " These are not upper or lower bounds"], ["2014-treasury-dec-ANNUAL_TAX_ON_ENVELOPED_DWELLINGS_RELIEF_DECLARATION_RETURNS.txt", " However, where the connected person is an individual the company\u2019s interest must be more than 500,000 for the aggregation rule to apply"], ["2014-treasury-dec-OLD_complete_v3.txt", " The calculation of trust charges will be simplified by removing the requirement to include non-relevant property in the computation"], ["2014-treasury-dec-37630_Budget_2014_Web_Accessible.txt", " This will ensure the lights stay on at the lowest possible cost"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " Subsection 8 increases the appropriate percentage for cars without a CO2 emissions figure so that engines with a cylinder capacity of 1,400 or less increases from 15 per cent to 16 per cent and those with a cylinder capacity of 1401-2000 increases from 25 per cent to 27 per cent"], ["2014-treasury-dec-Landfill_tax_-_compliance.txt", " This schedule establishes a new category of qualifying fines which will be liable to landfill tax at the lower rate and provides for the power to impose requirements with which fines must comply in order to be considered qualifying fines"], ["2014-treasury-dec-Cm_8869_Scotland_Analysis.txt", "  Together, we created world class institutions like the NHS and the BBC"], ["2014-treasury-dec-FSCS_annual_report_2014_print.txt", " Year ended 31 March 2013 \u2019000  FSCS manual payments \u2019000  Year ended 31 March 2014 \u2019000  15,654,509    15,654,509  464,676    464,676  Kaupthing Singer  Friedlander Limited  2,589,149  101  2,589,250  LBI hf  Icesave  1,434,144  0  1,434,144  238,827  38  238,865  20,381,305  139  20,381,444  Bradford  Bingley plc Heritable Bank Plc  London Scottish Bank Plc  BW FSCS book"], ["2014-treasury-dec-freedom_and_choice_in_pensions_web_210314.txt", " No tax is charged on investment growth from pension contributions    Taxed"], ["2014-treasury-dec-Further_devolution_manchester_nov_2015.txt", " The Combined Authority will continue to work with partners across the North of England to promote opportunities for pan-Northern collaboration, including Transport for the North and Health North, to drive northern productivity and build the Northern Powerhouse"], ["2014-treasury-dec-freedom_and_choice_in_pensions_web_210314.txt", " This flexibility will be particularly beneficial for those with a relatively small amount of overall defined contribution pension savings for whom buying an annuity or purchasing a drawdown product would not be in their interests    those who continue to want the security of an annuity will be able to purchase one, either at the point of retirement, or at a later stage"], ["2014-treasury-dec-PU1624_final__web_.txt", " Tax received results in an increase in creditors until paid over to HMRC or offset against recoverable input tax"], ["2014-treasury-dec-FRAB_121_07_IFRS_13.txt", "  To provide incentives to support good asset management  ii"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", " On 10 June 2014, Bradford  Bingley announced tender offers in respect of certain securities issued by Bradford  Bingley Covered Bonds LLP"], ["2014-treasury-dec-main_supply_estimates_2014_2015_print.txt", " Receipts from the Land Registry, Ordnance Survey and the Meteorological Office, the Learning and Skills Improvement Service, the Wave Hub, MRC Technology, the Ufi Charitable Trust, and subsidiaries and shares in joint ventures of the Research Councils, the Regional Development Agencies and other partner organisations, the public weather service and mapping services"], ["2014-treasury-dec-PU1638_policy_costings_bud_2014_with_correction_slip.txt", " The annual cash savings limit was previously announced at Autumn Statement 2013 to be 5,940 for 2014-15, with the total limit at 11,880"], ["2014-treasury-dec-FRAB__119__04_-__Whole_of_Government_Accounts_2011-12.txt", " local authorities and devolved administrations"], ["2014-treasury-dec-PN_March_2014_II.txt", "  Part II Bank of England Foreign Currency Assets and Liabilities1 1"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", "  Fiscal policy The use of government spending and tax policy to affect changes in and influence the economy"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", "3 billion less liabilities would be 10"], ["2014-treasury-dec-PU1624_final__web_.txt", " The introduction of these Common Chart of Account Codes will ensure the reporting of public spending data will be consistent, accurate and timely across all Departments"], ["2014-treasury-dec-elps_main_doc_final.txt", " Consequently, the Scheme will apply a 10 de minimis level to all payments in relation to AWP, Group and CWP policies"], ["2014-treasury-dec-budget_2014_distributional_analysis.txt", "20 Child aged 14 years and over 0"], ["2014-treasury-dec-government_financial_reporting_manual_201314.txt", " 11 Objectives of IAS 17 "], ["2014-treasury-dec-Payment_systems_regulator_IA.txt", " Therefore, the MIF is there to compensate the card issuer for the costs of recruiting and servicing cardholders"], ["2014-treasury-dec-frem_accounting_for_business_combinations_under_common_control_guidance.txt", " The treatment requires the transfer to be accounted for as if the function had always taken place in the transferees accounts"], ["2014-treasury-dec-44369_Cm_8958_accessible.txt", "3 The Government does not consider it appropriate to require suppliers to separate out the costs and benefits of the smart metering programme  just one element of the overall costs of delivering energy to consumers and billing for it - at the individual consumer level"], ["2014-treasury-dec-Social_investment_tax_relief__SITR__draft_guidance.txt", " That means its shares cannot be listed on the London Stock Exchange or any other recognised stock exchange"], ["2014-treasury-dec-PU1719_HMT_Science_.txt", "A Correlation between international co-authorship and FWCI, 2008 Field-weighted citation impact of internationally coauthored articles  2  UK  1"], ["2014-treasury-dec-Partnerships_Mixed_membership_partnerships__Alternative_investment_fund_managers__Transfer_of_assets___income_Streams_through_partnerships.txt", " This is a mixed membership partnership, but none of the enjoyment conditions is met"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " New section 99A5 sets out the criteria for qualification as a recognised growth market"], ["2014-treasury-dec-draft_banking_reform_pensions_regulations_july_2014.txt", " Regulation 2 restricts the form of multi-employer pension scheme a ring-fenced body may enter or remain in"], ["2014-treasury-dec-PN_March_2014_II.txt", "ukstatisticsPagesreserves2014mar"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " Subsection 3 provides the second condition that the return or claim subject to the enquiry, or the appeal, is made on the basis that the person obtains a tax advantage from the use of tax arrangements"], ["2014-treasury-dec-Country_and_Regional_Analysis_November_2014_Combined.txt", "3 Pollution abatement 5"], ["2014-treasury-dec-FRAB__119__08_-_Annex_H_-_2014-15_FReM.txt", " They will then be published"], ["2014-treasury-dec-FRAB__119__05_-_EPSAS_governance_consultation_paper.txt", " The standards setting and interpretation processes therefore require liaison with the IPSASB on a continuous basis"], ["2014-treasury-dec-Depositor_preference_SI_30-6-14.txt", " b Article 150A was inserted by S"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", " Points to note NHS bodies must use the accounting policies given in Note 1 of the example accounts in Chapter 5"], ["2014-treasury-dec-FRAB__119__09_-_Draft_Code_of_Practice_on_Local_Authority_Accounting_2014-15_with_Annexes.txt", " b if the investee is not a business, apply the acquisition method as described in IFRS 3 but without recognising any goodwill for the investee as of the deemed acquisition date"], ["2014-treasury-dec-guidance_on_asset_valuation.txt", " This guidance interprets that Valuation Information Paper for the particular circumstances faced by the entities covered either directly by the FReM or by guidance derived from the FReM for example, the NHS Manuals of Accounts"], ["2014-treasury-dec-FRAB__119__Minutes.txt", " Andrew Buchanan also noted how encouraged he was with the progress and the four page summary produced"], ["2014-treasury-dec-CAPITAL_GAINS_TAX_NON_RESIDENTS_AND_UK_RESIDENTIAL_PROPERTY.txt", "  5  Where a gain to which section 222 applies is not a NRCGT gain, subsection 1 does not apply in respect of a tax year or partial tax year before the tax year 2015-16"], ["2014-treasury-dec-44369_Cm_8958_accessible.txt", " Recommendation The department should evaluate the options available to it to address any gaps in military capability, assess their potential short-term and long term impact on the Army, and develop a strategic contingency plan to respond"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " It provides for an exception from the duty to deduct income tax for interest paid on qualifying private placements"], ["2014-treasury-dec-10460-001_National_Loans_Fund_Account.for_web.txt", " All the NLF\u2019s liabilities are financial liabilities"], ["2014-treasury-dec-Social_investment_tax_relief__SITR__draft_guidance.txt", " You may invest via a nominee"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " The time limit for providing  FINANCE BILL 2014 CLAUSES 227-276 SCHEDULES 30-32 the information or documents is a minimum of ten days but may be longer as directed by the officer giving the notice subsection 10"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", " There are also Police Advisory Boards and the Police Negotiating Board which negotiate hours of duty, leave, pay and allowances, pensions and other matters for police officers across the UK"], ["2014-treasury-dec-FRAB__119__05_-_EPSAS_governance_consultation_paper.txt", " Implementing acts only intend to give effect to the existing rules of a basic act, including decisions to be applied individually such as derogations"], ["2014-treasury-dec-government_financial_reporting_manual_201314.txt", " The System of National Accounts SNA93 which forms the basis of recording transactions in the National Accounts defines a catastrophe as such events as will be generally easy to identify"], ["2014-treasury-dec-Efficiency_and_reform_in_the_next_Parliament.txt", " This document sets out  4  the Government\u2019s ambition to save 10 billion for 2017-18 and 15-20 billion for 2019-20"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_print.txt", "9m for the year ended 31 March 2013"], ["2014-treasury-dec-elps_annex_final.txt", " Some of these corrections are not included in the actual annuity payment data because they were made after the policy anniversary in 2007"], ["2014-treasury-dec-FRAB__119__04_-_WGA_2011-12_key_facts_and_figures.txt", " This difference was largely due to the impact of two one-off accounting valuation adjustments which benefited the 2011 position"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " New provision 1ZA b provides for the regulations to specify the time at which any deduction or repayment are to be made"], ["2014-treasury-dec-37630_Budget_2014_Web_Accessible.txt", " A record number of people are in work, and all nations and regions of the UK have seen an increase in employment"], ["2014-treasury-dec-oil_and_gas_fiscal_review_call_for_evidence.txt", "12 In terms of future receipts, the Office for Budget Responsibility\u2019s OBR latest forecasts suggest that that oil and gas revenues will decline until the 2020s and thereafter remain low, averaging around 0"], ["2014-treasury-dec-PU1643_Charter_budget_responsibility_update_web.txt", "  10  4  The role of the Office for Budget Responsibility  Performance of duties 4"], ["2014-treasury-dec-EU_finances_2014_final.txt", "  Expenditure Statement Table D"], ["2014-treasury-dec-PU1638_policy_costings_bud_2014_with_correction_slip.txt", " If the threshold is not met over a three month period, this is followed up by a more in-depth assessment of whether the claimant is engaged in work or self-employment which is genuine and effective\u2019 and not marginal or ancillary\u2019"], ["2014-treasury-dec-Partnerships_Mixed_membership_partnerships__Alternative_investment_fund_managers__Transfer_of_assets___income_Streams_through_partnerships.txt", " The second element will affect cases where partnership losses are allocated to an individual partner, instead of a non-individual partner, to enable the individual to access certain loss reliefs"], ["2014-treasury-dec-supplementary_estimates_and_new_estimates_2013_14_120214_correction.txt", " Malo CO2 probes to be operated by French operators"], ["2014-treasury-dec-44695_Accessible.txt", "184 Bad debt relief on investments made through the peer-to-peer lending industry  The government will introduce a new relief to allow individuals lending through P2P platforms to offset any losses from loans which go bad against other P2P income"], ["2014-treasury-dec-FRAB__119__Minutes.txt", " The final recommendations were based on a first principles approach allowing entities to tell their own story, while maintaining certain key accountability requirements and having GAAP compliant audited financial statements in accordance with GRAA2000"], ["2014-treasury-dec-Europe_and_international_summary.txt", "ukscotlandanalysis  "], ["2014-treasury-dec-FSCS_annual_report_2014_web.txt", " They turn to us during a stressful period of their lives and we must make sure the experience that they have of us is a positive one"], ["2014-treasury-dec-PU1668_WGA_summary_report_revised_layout_4_page_spread_final.txt", "  Borrowing has increased, reflecting the gap between current receipts and expenditure and funding of commitments from previous years"], ["2014-treasury-dec-140220_Letter_and_annexes_from_HMT_to_Govt_Actuary_3.txt", " In line with this view, we have reviewed v3-0 of the Directions and v5-0 includes amendments so that they now reflect this approach"], ["2014-treasury-dec-45502_Cm_8988_Accessible.txt", "  3 Committee of Public Accounts conclusion IT limitations mean the department cannot track people through the immigration system, or ensure people with no legal right to remain are removed from the UK"], ["2014-treasury-dec-FRAB_121_03_mid_year_reporting_annex_PSU_report.txt", " The Parliamentary Scrutiny Unit are currently considering how best to amend guidance and structure to mean that departments would be more likely to share unfavourable news"], ["2014-treasury-dec-Govt_NC13_and_NS_5_pension_flexibility_further_amendments.txt", "  Equalities impacts  Increases to the small pot and trivial commutation limits are likely to benefit women proportionately more than men, as they are more likely to have smaller pension wealth"], ["2014-treasury-dec-Notice_Central_African_Republic_250221.txt", "  3  ANNEX TO NOTICE FINANCIAL SANCTIONS CENTRAL AFRICAN REPUBLIC THE CENTRAL AFRICAN REPUBLIC SANCTIONS EU EXIT REGULATIONS 2020 S"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", " IFRS 9 Financial Instruments effective from 1 January 2015 has not been adopted by the EU"], ["2014-treasury-dec-Tackling_marketed_tax_avoidance.txt", " Paragraph 15 provides the fourth condition, that no previous failure notice has been given to the person in respect of the same tax arrangements and tax advantage, unless it was withdrawn"], ["2014-treasury-dec-Modernising_the_taxation_of_corporate_debt_and_derivative_contracts.txt", "  10  15  20  25  3  Consultation draft Schedule 1  Loan relationships and derivative contracts  SCHEDULES  SCHEDULE 1  Section 1  LOAN RELATIONSHIPS AND DERIVATIVE CONTRACTS PART 1 LOAN RELATIONSHIPS AMENDMENTS OF PARTS 5 AND 6 OF CTA 2009 1  Part 5 of CTA 2009 loan relationships is amended as follows"], ["2014-treasury-dec-FRAB_121_02_simplifying_and_streamlining_annual_report_and_accounts.txt", " HM Treasury proposes a move to a two column approach of department and agencies and departmental group"], ["2014-treasury-dec-EEA_Accounts_2013-14_-_print.txt", " 45  EXCHANGE EQUALISATION ACCOUNT REPORT AND ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2014  Derivatives The EEA uses derivatives to manage its exposure to interest rate and exchange rate risks"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " Group members will be jointly and severally liable for any penalties levied on the group or its individual members"], ["2014-treasury-dec-government_financial_reporting_manual_201314.txt", "  Northern Ireland departments 3"], ["2014-treasury-dec-131010_Letter_and_annexes_from_HMT_to_Govt_Actuary_2.txt", " The National Health Service Superannuation Scheme Scotland Regulations 2011 2"], ["2014-treasury-dec-FRAB_121_07_IFRS_13.txt", " There will be no change in the methodologies used to produce valuations under each basis as the methodology is determined by the RICS red book and not the FReM"], ["2014-treasury-dec-FSCS_annual_report_2014_web.txt", " Retirement benefits also accrued during the year to four directors 201213 four under the money purchase pension scheme"], ["2014-treasury-dec-FEMR_Recommendations_on_additional_financial_benchmarks_to_be_brought_into_UK_regulatory_scope_logo.txt", " These prices are globally regarded as providing the international benchmarks for the pricing of a variety of bullion transactions and products, and have a number of global users including miners, refiners, funds and central banks"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " Clause 243 requires HMRC to issue the monitored promoter with a promoter reference number"], ["2014-treasury-dec-Modernising_the_taxation_of_corporate_debt_and_derivative_contracts.txt", " It inserts a new subsection 5B which exempts credits arising on releases where there is a material risk that within 12 months of the release the company will be unable to pay its debts"], ["2014-treasury-dec-PU1616_OTS_employee_benefits_final_report.txt", " It would also not be a simplification, as many more employees would be able to claim expenses"], ["2014-treasury-dec-PU1719_HMT_Science_.txt", " A concerted and sustained effort has been made to improve the study of STEM subjects across the education pipeline, increase the rigour of the curriculum and accountability in schools, make vocational education and apprenticeships more responsive to the needs of employers, and reform investment in undergraduate education"], ["2014-treasury-dec-Diverted_Profits_Tax.txt", " Subsection 4 explains the circumstances in which a transaction or series of transactions are relevant to UKPE for the purposes of subsections 3c"], ["2014-treasury-dec-government_financial_reporting_manual_201314.txt", "80 IAS 41 applies in full to agricultural activities undertaken for commercial gain by any reporting entity covered by this Manual"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", "  Special tax rules exist for trusts with a disabled beneficiary"], ["2014-treasury-dec-FSCS_annual_report_2014_print.txt", " Borrowings Borrowings are recognised in the statement of financial position when FSCS becomes a party to the contractual provisions of the instrument"], ["2014-treasury-dec-main_supply_estimates_2014_2015_print.txt", " Similarly, the relationship between the Principal Accounting Officer and the ALB Accounting Officers is set out in writing"], ["2014-treasury-dec-freedom_and_choice_in_pensions_web_210314.txt", " The rules on the age at which you can take your defined contribution pension will also be simplified so that all individuals will have access to their savings from age 55, subject to their scheme rules"], ["2014-treasury-dec-140808_Housing_Zones_Prospectus.txt", " If none of these apply then a statement confirming that fact    Evidence of funding lines available to the bidder, including up to date details of headroom within facilities and undrawn facilities    Where it is proposed that funding will be introduced from related parties then similar information in relation to headroom and undrawn facilities    Identity of proposed guarantors if applicable    Confirmation of the ownership of the site"], ["2014-treasury-dec-FRAB__119__08_-_Annex_I3_-_NDPB_GREEN_2014-15.txt", "  The illustrative accounts for NDPB Green a fictitious NDPB comprise a  Statement of Comprehensive Net Expenditure  b  Statement of Financial Position  c  Statement of Cash Flows  d  Statement of Changes in Taxpayers\u2019 Equity  e  Notes to the accounts"], ["2014-treasury-dec-FRAB__120__07_-_Annex_C_-_FT_ARM_14-15.txt", " NHS foundation trusts should ensure that they correctly classify assets and liabilities between current and non-current, in accordance with paragraphs 57 to 67 of IAS 1"], ["2014-treasury-dec-FRAB__120__02_-_IFRS_13_Fair_Value.txt", " The Exposure Draft will be reviewed by the FRAB Working Group before it is issued"], ["2014-treasury-dec-FRAB__119__08_-_Annex_H_-_2014-15_FReM.txt", "16 Trust Statements shall also include the following expenditure a b  c  the costs of collection and administration where there is express statutory provision for those costs to be deducted from the revenue collected the costs of compensating limited to repayments and interest those from whom taxes or penalties have been incorrectly collected"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", "     RESOLUTION 24  FINANCE BILL 2014 CLAUSE 35  27"], ["2014-treasury-dec-Russia.txt", "These elections are in breach of Ukrainian law and therefore illegal"], ["2014-treasury-dec-FRAB__120__07_-_Annex_C_-_FT_ARM_14-15.txt", " Where an NHS foundation trust has been placed in Trust Special Administration, substitute Commissioner Requested with Location Specific"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", " A matter is material if its omission or misstatement would reasonably influence the decisions of users of the financial statements"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", "  The relevant standards are IAS32 Financial Instruments Presentation IAS39 Financial Instruments Recognition and Measurement IFRS7 Financial Instruments Disclosures IFRIC9 Reassessment of Embedded Derivatives  2"], ["2014-treasury-dec-government_financial_reporting_manual_201314.txt", " Chapter 5 provides more detail on the disclosure requirements"], ["2014-treasury-dec-survivor-benefits-in-occupational-pension-schemes.txt", " On average women also lived longer than men, and so it was more likely that they would require this form of income protection"], ["2014-treasury-dec-44695_Autumn_Statement__Print_ready_.txt", " 32 Comparison between Spending Review 2010 baselines inflated to 2015-16 prices and administration budgets at Spending Round 2013"], ["2014-treasury-dec-FRAB__119__Minutes.txt", " The consultation process sought the views of interested parties on the adoption of depreciated replacement cost measurement DRC for transport infrastructure assets in accordance with the requirements of the CIPFA Code of Practice on Transport Infrastructure Assets for 2015-16"], ["2014-treasury-dec-main_supply_estimates_2014_2015_print.txt", " The spending plans provide for a uniform level of service to the House and its Committees"], ["2014-treasury-dec-44695_Accessible.txt", "106 High pressure, high temperature cluster area allowance  The government will introduce an allowance to support the development of high pressure, high temperature projects and encourage exploration and appraisal activity in the surrounding area or cluster\u2019"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", " Voted totals and the Net Cash Requirement figures shown below are subject to Parliamentary control"], ["2014-treasury-dec-PU1738_print_CMYK.txt", "15 On 18 February 2013, the Netherlands, Sweden and the UK voted against the Council\u2019s recommendation on discharge for the third consecutive year in order to send a strong signal of disapproval at the slow pace of improvement in EU financial management and the importance of redoubling efforts to achieve a positive DAS"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " Paragraph 22 provides that all other changes will apply with effect from the financial year 2015 onwards"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", " Following consultation, this Budget announces that the government intends to extend the new requirement for taxpayers to pay upfront any disputed tax associated with schemes covered by the DOTAS rules or counteracted under the General Anti Abuse Rule GAAR"], ["2014-treasury-dec-PU1624_final__web_.txt", "5 per cent real will normally be appropriate"], ["2014-treasury-dec-FRAB_121_minutes.txt", " HM Treasury noted that the purpose of a Conceptual Framework is to assist in the development or revision of accounting standards"], ["2014-treasury-dec-IFRS_16_Leases_-_Supplementary_budgeting_guidance_December_2020_for_publication.txt", "  4  The remeasurement of the liability, in this example an increase, has a corresponding CDEL impact"], ["2014-treasury-dec-Modernising_the_taxation_of_corporate_debt_and_derivative_contracts.txt", "  1 Section 320 credits and debits treated as relating to capital expenditure is amended as follows"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", "  Our commitment to openness and transparency 1"], ["2014-treasury-dec-UK_Sovereign_Sukuk_PLC_Offering_Circular.txt", " 15 Modification or amendment of these Conditions No modification or amendment of these Conditions may be made without HMT having provided its prior consent thereto"], ["2014-treasury-dec-Modernising_the_taxation_of_corporate_debt_and_derivative_contracts.txt", "  2  Election of designated currency by UK resident investment company 1  Chapter 4 of Part 2 of CTA 2010 currency is amended as follows"], ["2014-treasury-dec-SDPR_Update_September_2014___published_as_Clarifications_.txt", "00  31-Dec-01  1-Apr-02  1"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " New sections 396A4 to 6 provide that a claim for relief can be made where, as a result of this charge on the alternative receipt, there is a double charge"], ["2014-treasury-dec-Refunds_of_VAT_to_search_and_rescue_charities.txt", "  2  Condition A is that a the main purpose of the charity is to carry out search and rescue activities in the United Kingdom or the UK marine area, and b the search and rescue activities carried out by the charity are coordinated by a relevant authority"], ["2014-treasury-dec-promoters_of_tax_avoidance_schemes_amendment_of_return_to_take_account_of_relevant_judicial_rulings_and_dotas.txt", "  4  Arrangements includes any agreement, scheme, arrangement or understanding of any kind, whether or not legally enforceable, involving a single transaction or two or more transactions"], ["2014-treasury-dec-supplementary_estimates_and_new_estimates_2013_14_120214_correction.txt", " Income received from the sale of capital assets"], ["2014-treasury-dec-survivor-benefits-in-occupational-pension-schemes.txt", " That letter is attached as Annex B to this document"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_web.txt", " The provision has been discounted by 2 over ten years to arrive at a net present value of 135,000"], ["2014-treasury-dec-Venture_Capital_Schemes.txt", " Activities involving ROCs and RHIs are already excluded activities for the purposes of the venture capital schemes"], ["2014-treasury-dec-2-local-welfare-provision-review-nov-2014.txt", "pdf44b70063-024241dc-afc1-1a35a625d8cb  Contents 1 Introduction"], ["2014-treasury-dec-supplementary_estimates_and_new_estimates_2013_14_120214_correction.txt", " Section A Reduction in costs to offset the resource changes below"], ["2014-treasury-dec-10460-001_National_Loans_Fund_Account.for_web.txt", " Ceilings on total lending from the NLF to specific bodies are prescribed in the statutes governing each loan"], ["2014-treasury-dec-IUK_Routemap_Case_Study_Crossrail.txt", "  \u00a0   \u00a0 Crossrail  \u00a0uses  \u00a0performance  \u00a0league  \u00a0tables  \u00a0in  \u00a0a  \u00a0dashboard\u2019,  \u00a0monitoring  \u00a0supply  \u00a0 chain  \u00a0performance  \u00a0including  \u00a0compliance  \u00a0and  \u00a0responsible  \u00a0procurement"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " Annually the Scottish Parliament will levy a new Scottish rate of income tax which will apply equally to all of the reduced main UK income tax rates"], ["2014-treasury-dec-AS2014_policy_costings_final.txt", "  Both measures will come in to effect from April 2015"], ["2014-treasury-dec-44695_Autumn_Statement__Print_ready_.txt", " l  Tax compliance and administration 2"], ["2014-treasury-dec-Treasury_minutes_web.txt", " The Committee published its report on 13 May 2014"], ["2014-treasury-dec-PU1738_print_CMYK.txt", " The adopted 2014 EU Budget provides for commitment appropriations of 142"], ["2014-treasury-dec-PESA_2014_-_print.txt", "5 RD public order and safety 3"], ["2014-treasury-dec-FRAB__120__07_-_Annex_C_-_FT_ARM_14-15.txt", " The information required below must be set out in a separate section of the remuneration report and constitutes the senior managers\u2019 remuneration policy of the foundation trust Future policy table  In table form, a description of each of the components of the remuneration package for senior managers which comprise the senior managers\u2019 remuneration policy including, but not limited to the items which are relevant for the purposes of the single total figure table"], ["2014-treasury-dec-Amendment_5-6.txt", " DETAILS OF THE AMENDMENT 2"], ["2014-treasury-dec-AS2014_policy_costings_final.txt", " The reasons for their ratings are as follows   pensions flexibility decisions since Budget 2014 This costing receives a very high\u2019 uncertainty rating"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", " Other expenditure Other expenditure totalled 19"], ["2014-treasury-dec-Russia.txt", " In taking on and acting in this capacity, he has therefore actively supported actions and policies which undermine the territorial integrity, sovereignty and independence of Ukraine and further destabilised Ukraine"], ["2014-treasury-dec-Landfill_tax_-_compliance.txt", " The test rate minimum should be one in every thousand tonnes, plus possible additional tests for failed samples and small producers, total fees paid by business for the tests would likely be between 50,000 and 100,000"], ["2014-treasury-dec-OOTLAR_19_March_2014__1_.txt", "  Policy objective This measure ensures that only the actual direct costs of converting or renovating an unused business premises, to bring it back into business use i"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " New section 607A provides that where, in certain circumstances, a company recognises amounts in its accounts in respect of a derivative contract to which it is not legally a party, it is treated as if it were a party"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", " that have existed for between two and three years at the time of reporting  0  1  0  0  No"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", " 6639 True and fair view "], ["2014-treasury-dec-OOTLAR_19_March_2014__1_.txt", "  Background to the measure This measure was announced in Budget 2014"], ["2014-treasury-dec-Trial_of_the_Pyx_Verdict_2014.txt", "61 the standard weight"], ["2014-treasury-dec-2902216_ScotlandAnalysis_Conclusion_acc2.txt", "    Adopt the pound without a formal agreement also known as sterlingisation\u2019, an independent Scotland could import pounds from the UK into Scotland in the same way as Panama uses the US dollar and Montenegro uses the euro"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " If you have any questions about this change, or comments on the legislation, please contact Lloyd Hopkin on 03000 532634 email lloyd"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", " Under IAS 39 a hedge is deemed to be highly effective\u2019 if effectiveness is forecast to fall, and is actually found to fall, within the 80 to 125 range"], ["2014-treasury-dec-FRAB__120__02_-_IFRS_13_-_Appendix_B.txt", " 13 Proposed amendments to the Government Financial Reporting Manual "], ["2014-treasury-dec-OLD_complete_v3.txt", " This will help achieve the Government\u2019s objective of increasing the provision of low-cost homeownership"], ["2014-treasury-dec-FRAB__120__07_-_Annex_C_-_FT_ARM_14-15.txt", " For NHS foundation trusts within the NHSLA clinical negligence scheme, all clinical negligence claims are recognised in the accounts of the NHSLA"], ["2014-treasury-dec-PESA_2014_-_print.txt", " Education 1,373  1,558  1,365  1,360 1,441  1,236  1,231  1,594  1,307  1,380  1,322  1,397  1,355  1,382  3,891  4,515  4,396  3,813 4,169  3,896  3,491  3,708  3,611  3,920  3,725  3,873  4,165  4,362  10"], ["2014-treasury-dec-FRAB__119__08_-_Annex_G2_-_AGENCY_PINK_2013-14.txt", "  201X-1Y  201W-1X  000  000  22  2013-14  AGENCY PINK ILLUSTRATIVE ACCOUNTS  List separatelyInventories  12"], ["2014-treasury-dec-EU_budget_statement.txt", " There will be gross transfers to the EU budget of 435m on 1 July 2015, which represents approximately half the estimated overall net payment and a further gross transfer of 2"], ["2014-treasury-dec-PESA_2014_-_print.txt", "4 Religious and other community services 8"], ["2014-treasury-dec-Carbon_price_floor_-_fossil_fuels_in_CHPs.txt", " Clause X amends Schedule 6 to the Finance Act 2000 so that operators of combined heat and power CHP stations do not pay the carbon price support CPS rates of climate change levy CCL on commodities used to generate good quality electricity used on-site"], ["2014-treasury-dec-Country_and_Regional_Analysis_November_2014_Combined.txt", " This is followed by the South East and the North West both at 11"], ["2014-treasury-dec-OLD_complete_v3.txt", " The first rule only applies where the UK person and the foreign company are not small or medium-sized enterprises SMEs and the second rule where the two parties to the arrangements are not SMEs the SME test will apply to the group"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " Non-qualifying electricity is electricity to which subparagraph 2A of paragraph 24B does not apply"], ["2014-treasury-dec-PU1624_final__web_.txt", "30 For further information on the treatment of PFI in budgets, please see the chapter on PFI"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " Subsection 1 provides for an amendment to Part 3 of Finance Act 2013 Annual Tax on Enveloped Dwellings"], ["2014-treasury-dec-OOTLAR_19_March_2014__1_.txt", "  General description of the measure The measure will provide that successful planning permission costs will be treated as expenditure on mineral exploration and access rather than as expenditure on acquiring a mineral asset"], ["2014-treasury-dec-FRAB__120__03_-_Annex_A__ITC_and_WG_Report.txt", " Changing the status of a The Secretary of State has the power in the Academies Act 2010 to convert poorly school to become an performing local authority maintained schools to sponsored academies"], ["2014-treasury-dec-PU1678_final__1_.txt", "  59  18  Scope of application  18"], ["2014-treasury-dec-44695_Accessible.txt", "228 Early intervention pilot for 0 to 2 year-olds  The government will pilot a new approach to ensure that the most effective early intervention actions are taken during a child\u2019s very earliest years, to prevent avoidable problems later"], ["2014-treasury-dec-Tackling_marketed_tax_avoidance.txt", " 5 Sub-paragraph 4 does not apply a so as to require a person to pay a penalty before an appeal against the assessment of the penalty is determined, or b in respect of any other matter expressly provided for by this Schedule"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", "9 billion, whereas the \u2019contributions by employer funded pension schemes\u2019 amounted to 7"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", " The contribution rates are planned to increase in April 2014, subject to consultation 6"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", "5 Membership of the Treasury Board at 31 March 2014 was as follows  Ministerial members   Rt Hon George Osborne MP  Chancellor of the Exchequer Chair    Rt Hon Danny Alexander MP  Chief Secretary to the Treasury    David Gauke MP  Exchequer Secretary to the Treasury    Nicky Morgan MP  Economic Secretary to the Treasury from 7 October 2013    Lord Paul Deighton  Commercial Secretary to the Treasury    Rt Hon Sajid Javid MP  Financial Secretary to the Treasury from 7 October 2013  Annual report and accounts 2013-14\u2003\u2003 31  Executive Board members   Nick Macpherson  Permanent Secretary    John Kingman  Second Permanent Secretary economics    Sharon White  Second Permanent Secretary finance, from 4 November 2013    Dave Ramsden  Chief Economic Adviser    Kirstin Baker  Group Director, Finance  Non Executive Board members   Baroness Sarah Hogg  Chair of the Financial Reporting Council Senior Independent Director of BG Group Non-executive director of John Lewis Partnership and Chairman of the Frontier Economics Group until October 2013 Lead Non Executive Board Member    Dame Amelia Fawcett  Chair of the Hedge Fund Standards Board London, UK Non-Executive Director of State Street Corporation Boston Massachusetts, USA Non-Executive Director, and Deputy Chair of Investment AB Kinnevik Stockholm, Sweden Chair of the Prince of Wales\u2019s Charitable Foundation    Michael O\u2019Higgins  Chairman, Pensions Regulator until 31 March 2014 Chairman, NHS Confederation Non Executive Board Member, Network Rail Chairman, Investec Structured Products Calculus VCT plc  3"], ["2014-treasury-dec-44695_Accessible.txt", "3    Cyclically-adjusted current budget Autumn Statement 2014 ESA10 Budget 2014 ESA10 consistent1 Change compared to Budget 1  Consistent with the Public Sector Finances and GDP revisions due to ESA10PSF Review as set out in the OBR\u2019s Economic and fiscal outlook\u2019"], ["2014-treasury-dec-FRAB__119__08_-_Annex_H_-_2014-15_FReM_Annex_3.txt", " However, its budget will show borrowing net of repayments Equity withdrawals from public corporations may score in the SoCNE as special dividends and will always score in capital budgets for public corporations on the external finance basis"], ["2014-treasury-dec-Flood_defence_scheme_tax_relief.txt", " Subsection 5 of new section 1244A defines disqualifying benefit for the purposes of new section 1244A"], ["2014-treasury-dec-2-local-welfare-provision-review-nov-2014.txt", " None of the funding was given to partnersproviders"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", " The ONS article Comparison between Public Sector Finance measures from the National Accounts and Whole of Government Accounts June 2011 explains the main conceptual differences between the National Accounts and WGA"], ["2014-treasury-dec-Country_and_Regional_Analysis_November_2014_Combined.txt", " Total housing and community amenities 7"], ["2014-treasury-dec-SDPR_Update_September_2014___published_as_Clarifications_.txt", "50  31-Dec-95  1-Apr-96  4"], ["2014-treasury-dec-PU1668_WGA_summary_report_revised_layout_4_page_spread_final.txt", "  Contingent liabilities Contingent liabilities are costs that the public sector may incur in the future, but where the probability is less than 50"], ["2014-treasury-dec-PN_January_2014_II.txt", "  Part I UK Government Foreign Currency Assets and Liabilities1"], ["2014-treasury-dec-main_supply_estimates_2014_2015_web.txt", " There are three schemes the Combined Scheme CPS, the Principal Non-Industrial Superannuation Scheme PNISS, and the Protected Persons Superannuation Scheme PPSS"], ["2014-treasury-dec-06._2013-14_MAGENTA_PENSION_SCHEME.txt", " The list of cases need only be provided for the current year"], ["2014-treasury-dec-PU1624_final__web_.txt", " The ONS will not consider the classification of most projects, but can consider any classification they wish as part of the National Accounts process"], ["2014-treasury-dec-FRAB__119__08_-_Annex_F_Chapter_05_Form_and_content__2013-14.txt", "  General interpretation 5"], ["2014-treasury-dec-Public_Spending_Statistics_July_2014_consolidated_revised.txt", "6 shows central government own current and capital expenditure on services by function"], ["2014-treasury-dec-guidance_on_asset_valuation.txt", " 10 provides supplementary information about the use of the cost approach for financial reporting as set out in IVSC Guidance Note 8 The Cost Approach to Financial Reporting  DRC Revised 2005"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " At Budget 2013 the Government confirmed that it would offer individual protection 2014 and that it would consult on the detail over the summer"], ["2014-treasury-dec-SITRAccreditationGuidanceVersion2forpunlicationJan16V2.txt", " The Minister for the Cabinet Office may withdraw an accreditation where there is a failure to comply with any requirement of the accreditation e"], ["2014-treasury-dec-PSS_April_2014.txt", "7 billion in 2012-13, a fall of 8"], ["2014-treasury-dec-EEA_Accounts_2013-14_-_print.txt", " Sale and repurchase agreements repo  the sale of an asset with an obligation to repurchase it at a fixed price at some future date essentially, a form of secured borrowing"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", "  Paragraph 12 provides when paragraphs 10 and 11 have effect"], ["2014-treasury-dec-supplementary_estimates_and_new_estimates_2013_14_120214_correction.txt", " Decrease in Manage our energy legacy responsibly and cost-effectively Section D reflecting movement of resources between Sections  -936,000  x"], ["2014-treasury-dec-45502_Cm_8988_Accessible.txt", " This includes guidance on supporting individual whistleblowers, which includes access to counselling services and legal support where appropriate"], ["2014-treasury-dec-OOTLAR_19_March_2014__1_.txt", "  Operational impact m HMRC or other Other impacts  The additional costssavings for HMRC in implementing this change are not expected to be significant"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", "11 Air travel is still considered the most appropriate method of travel for official business in Scotland and Northern Ireland"], ["2014-treasury-dec-Wales_Bill_-_Explanatory_Notes_-_Report_Stage_-_Welsh_Language_Version_10_6_14_pdf.txt", " Daeth y darpariaethau i rym ar 5 Mai 2011"], ["2014-treasury-dec-FEMR_Recommendations_on_additional_financial_benchmarks_to_be_brought_into_UK_regulatory_scope_logo.txt", " Given the importance of a number of significant benchmarks to the UK financial system, the Review considers it necessary to take action now under current UK powers whilst discussions on the development of EU legislation continue"], ["2014-treasury-dec-2902216_ScotlandAnalysis_Conclusion_acc2.txt", "ukgovernmentpublications Any enquiries regarding this publication should be sent to us at The Correspondence and Enquiry Unit, HM Treasury, 1 Horse Guards Road, London SW1A 2HQ Print ISBN 9781474106139 Web ISBN 9781474106146 Printed in the UK by The Williams Lea Group on behalf of the Controller of Her Majesty\u2019s Stationery Office ID SGD004743\u2003\u20030614 Printed on paper containing 75 recycled fibre content minimum"], ["2014-treasury-dec-36048_Cm_8774.txt", " One of the main priorities of this team is to improve management information reporting throughout the DH Group"], ["2014-treasury-dec-oil_and_gas_fiscal_review_call_for_evidence.txt", "14 Given this broader fiscal context, it will remain vital that the overall tax regime ensures a fair return for the nation, and that allowances are cost-effective"], ["2014-treasury-dec-PU1678_final__1_.txt", " The Government is aware of the consultation exercise the Commission is currently running on the delegated act, which only concerns contributions from credit institutions"], ["2014-treasury-dec-FSCS_annual_report_2014_web.txt", "  Other expenses\u2019 were lower than budget due to a lower spend on legal and professional costs"], ["2014-treasury-dec-freedom_and_choice_in_pensions_web_210314.txt", " Instead, retirement is now more commonly a phase involving a more active existence, and as a result people\u2019s needs have changed"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_print.txt", " The three members of the Remuneration Committee are Board members and appointed to the Committee by the Board"], ["2014-treasury-dec-FRAB__119__08_-_Annex_G1_-_DEPARTMENT_YELLOW_2013-14.txt", " Differences may arise due to the treatment of provisions"], ["2014-treasury-dec-PU1738_print_CMYK.txt", " The ECA recommendations for the Commission included   promote better document management by implementing partners and beneficiaries and    take effective steps to enhance the quality of expenditure checks carried out by external auditors  23        Chapter 8 - Research and other internal policies This spans a number of areas including education and culture, economic and financial affairs, justice, trade and competition"], ["2014-treasury-dec-FSCS_annual_report_2014_web.txt", " Welcome sold a substantial number of PPI policies and its restructuring arrangements provide for it to make payments to FSCS to fund compensation costs and the costs associated with handling claims"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", "107 The government is announcing specific measures to tackle the energy costs faced by the most energy intensive industries to ensure they are as competitive as possible"], ["2014-treasury-dec-Russia.txt", "On 22 May 2014, the so called People's Republics\u2019 of Donetsk and Lugansk created the so called Federal State of Novorossiya\u2019"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " Accordingly, the subsidiary would become liable to pay corporation tax in respect of an APE 31"], ["2014-treasury-dec-Scotland_analysis__Fiscal_policy_and_sustainability.txt", " Largely as a result of a 40 per cent annual fall in oil receipts, Scotland\u2019s budget deficit in 2012-13 was around one percentage point of GDP larger than for the UK as a whole"], ["2014-treasury-dec-budget_2014_data_sources.txt", "html  Data Investment as a proportion of total output G7 comparison  Data source, including ONS source code if applicable World Bank gross capital formation  of GDP table  Further reference information Gross capital formation  of GDP table httpdata"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", "7 billion 201112 15"], ["2014-treasury-dec-budget_2014_distributional_analysis.txt", "18 In order to be as comprehensive as possible, this analysis makes some carefully considered assumptions where there is limited data on the effects of measures"], ["2014-treasury-dec-supplementary_estimates_and_new_estimates_2013_14_120214_correction.txt", "  Disposal of fixed assets and income arising from capital grants in kind"], ["2014-treasury-dec-44695_Accessible.txt", "219 150,000 married ISA savers pass away each year, and their ISA tax advantages die with them, even if they were saving as a couple"], ["2014-treasury-dec-PU1616_OTS_employee_benefits_final_report.txt", " There would need to be very clear guidance on how the exemption applies and employers would need to be allowed to contact HMRC if they are in doubt as to whether it applies to more unusual expenses"], ["2014-treasury-dec-budget_2014_data_sources.txt", "ukcmsfilesmodulespublicationspdfsEC040"], ["2014-treasury-dec-UK_Sovereign_Sukuk_PLC_Offering_Circular.txt", " If DCLG fails to comply with any of its obligations under the Transaction Documents, Certificateholders shall be entitled to require HMT to procure the performance of such obligations by or on behalf of DCLG"], ["2014-treasury-dec-solvency_2_consultation_annex_b.txt", " 4 Where the PRA varies or revokes a direction under regulation 73, it must give the undertaking concerned a written notice stating a that the direction is varied or revoked and b the date on which the variation or revocation takes effect"], ["2014-treasury-dec-scotland_analysis_fiscal_policy_and_sustainability_print.txt", "2 per cent of GDP set-up costs of independence  0"], ["2014-treasury-dec-OLD_complete_v3.txt", "  Proposed revisions Legislation will be introduced in Finance Bill 2015 to amend section 31of Finance Act 1994 to provide for the expanded exception"], ["2014-treasury-dec-IUK_Routemap_Case_Study_Crossrail.txt", "  \u00a0The  \u00a0 outcomes  \u00a0from  \u00a0this  \u00a0formed  \u00a0a  \u00a0key  \u00a0component  \u00a0of  \u00a0the  \u00a0client\u2019s  \u00a0submission  \u00a0to  \u00a0the  \u00a0 Sponsor  \u00a0in  \u00a0support  \u00a0of  \u00a0the  \u00a0UK  \u00a0Government\u2019s  \u00a0Comprehensive  \u00a0Spending  \u00a0Review  \u00a0 that  \u00a0saw  \u00a0another  \u00a0750M  \u00a0in  \u00a0savings"], ["2014-treasury-dec-131217_Letter_and_annexes_from_Govt_Actuary_to_HMT_2.txt", " The purpose of this letter is to set out the initial professional opinion on the draft directions"], ["2014-treasury-dec-PU1624_final__web_.txt", " The Treasury issues guidance on Public Corporations policy in general and on trading funds policy"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", " Note 4 - Income generation activities 4"], ["2014-treasury-dec-OLD_complete_v3.txt", " The amount is subject to an income limit of 27,000 for 2014-15"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", "  IFRIC 4 Determining whether an Arrangement contains a Lease  Applies in full"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", " The differential will reduce further to 2 percentage points in 2019-20 in line with the Budget 2013 announcement"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_print.txt", " The financial statements have been prepared on a going concern basis"], ["2014-treasury-dec-Partnerships_Salaried_member_rules.txt", " The FFF LLP has an arrangement under which an amount equal to 20 of profits is set aside as a bonus pool for its junior members to receive in addition to their fixed remuneration of 50,000 per year"], ["2014-treasury-dec-2-local-welfare-provision-review-nov-2014.txt", " In summary, the then system of discretionary payments for needs met by Community Care Grants and Crisis Loans for living expenses was abolished from April 2013"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " Subparagraph 23 amends section 1535 to prescribe more circumstances in which HMRC may refuse to register a pension scheme"], ["2014-treasury-dec-141010_Consultation_on_how_LWP_should_be_funded_in_15-16.txt", "9 Under options 1, 2 and 3 the total amount of funding to local government would not change"], ["2014-treasury-dec-44695_Autumn_Statement__Print_ready_.txt", " As the IMF said in their October World Economic Outlook\u2019, world growth is mediocre"], ["2014-treasury-dec-Note_on_HMRC_condocs_published_180614.txt", " The OTS explored this and although we can understand why the government wants to pursue a limit, we think it is unnecessary and risks reimposing most of the saving in administration that the exemption will bring"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " This further requirement does not apply if the avoided PE is regarded for the purposes of section 11421 CTA 2010 as an agent of independent status by virtue of section 1145, 1146 or 1151 CTA 2010 in relation to brokers, investment managers and Lloyd\u2019s agents respectively"], ["2014-treasury-dec-AS2014_policy_costings_final.txt", "  Costing The Exchequer impact is calculated by applying the pre- and post-measure tax regimes to the tax base described above, and taking the difference"], ["2014-treasury-dec-FSCS_annual_report_2014_print.txt", " Gains on settlements or curtailments are measured at the date on which all parties whose consent is required are irrevocably committed"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " Subsection 4 sets out condition A, which considers the relationship between the parties at the time the material provision was made or imposed, or within the period of 6 months beginning with the day the material provision was made or imposed"], ["2014-treasury-dec-supplementary_estimates_and_new_estimates_2013_14_120214_correction.txt", " In discharging these responsibilities, particular regard is given to - observing any accounting and disclosure requirements including any Accounts Direction and applying suitable accounting policies on a consistent basis - making judgements and estimates on a reasonable basis  222  Department for Business, Innovation and Skills  Supplementary Estimates, 2013-14  - stating whether applicable accounting standards, as set out in the Financial Reporting Manual FReM, or an organisation\u2019s version of it, have been followed, and explain any material departures in the accounts and - preparing the accounts on a going concern basis"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", "56 The schemes and interventions contained within the financial statements have been subject to significant public interest"], ["2014-treasury-dec-44695_Accessible.txt", "  Further information on the estimated distributional impact of this Autumn Statement is available in Impact on households distributional analysis to accompany Autumn Statement 2014\u2019, HM Treasury, December 2014"], ["2014-treasury-dec-OLD_complete_v3.txt", "  Background to the measure The measure was announced by the Chancellor at Budget 2014 as part of a package of measures aimed at simplifying the administration of employee BiKs and expenses"], ["2014-treasury-dec-AS2014_policy_costings_final.txt", " Post-behavioural Exchequer impact m 2014-15  2015-16  2016-17  2017-18  2018-19  2019-20  0  -40  -80  -85  -90  -95  Exchequer impact  Areas of uncertainty The main uncertainties in the costing relate to the estimate of the tax base and the behavioural response"], ["2014-treasury-dec-budget_2014_distributional_analysis.txt", "12 Other methodological developments at recent fiscal events have included  2    capturing measures in the quintile analysis aimed at reducing tax avoidance where there is a substantive change in tax policy Autumn Statement 2013    improved modelling estimates of the recipients of income-related benefits and tax credits in the decile and quintile analysis, and improved estimates of the recipients of Resource Departmental Expenditure Limits RDEL spending in the quintile analysis Autumn Statement 2013    presenting the analysis on the assumption of incomplete take-up of benefits and tax credits Spending Round 2013  For a fuller description of this change, see Introducing a new method for deriving rental data in the calculation of Household Final Consumption Expenditure in the National Accounts\u2019, Office for National Statistics, February 2014  4  The counterfactual 1"], ["2014-treasury-dec-Russia.txt", " GenderMale Listed on 02122014 Last Updated 31122020 Group ID 13179"], ["2014-treasury-dec-FRAB__119__Minutes.txt", " The updated wording in the 2014-15 FReM is now consistent with the decisions previously made at FRAB and the CBG"], ["2014-treasury-dec-Payment_systems_regulator_IA.txt", " MIFs are a fee paid between banks for the acceptance of card based transactions"], ["2014-treasury-dec-supplementary_estimates_and_new_estimates_2013_14_120214_correction.txt", "  Income arising from  the activities of the Department for Culture, Media and Sport and its sponsored bodies including proceeds from the sale of properties, assets and the early release of office leases receipts by the Government Art Collection  recovery of ceremonial costs recovery of the costs for repairs to listed buildings fees and charges for licenses and receipts from concessionaires and sponsors the Royal Parks Agency fees, charges and other income repayment of loans in connection with film development projects and European Union receipts"], ["2014-treasury-dec-Payment_systems_regulator_IA.txt", "  ii  Encourage innovation in payments systems, by opening up access and competition, and by giving the regulator express powers and responsibilities to instruct the industry on developments and innovations required in payment systems"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", "1 Statement of compliance These financial statements have been prepared by HM Treasury in accordance with the Government Resources and Accounts Act 2000 GRAA and the 2012-13 Government Financial Reporting Manual FReM"], ["2014-treasury-dec-government_financial_reporting_manual_201314.txt", "19 Transfer by Merger accounting should be applied at the group level for bodies applying this Manual"], ["2014-treasury-dec-main_supply_estimates_2014_2015_print.txt", " Expenditure relating to any of the above areas in the form of equity investment or making loans through advances of principal financial transactions using a payment by results mechanism the creation of liabilities and expenditure related to a financial guarantee or similar financial instrument given by the department providing funding through endowments as laid out in Managing Public Money purchase and management of exchange rate contracts to hedge exposure risk"], ["2014-treasury-dec-staff_survey_2013.txt", " Strength of association with engagement  Theme score  positive  Difference from Difference from previous Difference from CS High survey CS2013 Performers  Leadership and managing change  59  3  17  8  My work  82  4  8  4  My manager  71  3  4  1  Learning and development  54  6  7  0  Organisational objectives and purpose  90  7  7  2  Pay and benefits  19  1  -11  -16  Resources and workload  77  4  3  0  Inclusion and fair treatment  77  2  3  0  My team  84  5  5  2   Statistically significant difference from comparison  -1-  Top three key driver themes in more detail The three themes which have the strongest association with engagement are shown below"], ["2014-treasury-dec-main_supply_estimates_2014_2015_print.txt", " It includes the payment of staff salaries and pensions, supplies, catering and retail services, the House of Lords' share of accommodation and security costs for the Parliamentary Estate shared with the House of Commons, other shared services, financial assistance to opposition parties, and grants to Parliamentary bodies"], ["2014-treasury-dec-150514_letter_from_hmt_to_gov_actuary_4.txt", "75 on 11th April 2016 b 4"], ["2014-treasury-dec-Diverted_Profits_Tax.txt", "  FINANCE BILL 2015  EXPLANATORY NOTE  SCHEDULE 1 RECOVERY OF DIVERTED PROFIT TAX DUE FROM NON-UK RESIDENT COMPANY  SUMMARY 1"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", " NHS bodies will need therefore to arrange to make the required consolidation adjustments to a align the charitable funds results with those prepared under IFRS and FReM b eliminate transactions and balances between the host NHS body and the related funds and c obtain charitable funds data in time to meet the entity\u2019s own accounts timetables"], ["2014-treasury-dec-FSCS_annual_report_2014_web.txt", " The key here, in my view, is to make sure that the message is clear, consistent and,  Section 2 Chairman\u2019s Statement 13    I believe we should open a dialogue with the industry and the regulators to address the issue of complexity above all, easy for non-experts to follow"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " Paragraph 22 makes clear that an accelerated payment notice may not be given to the representative partner in that capacity"], ["2014-treasury-dec-FSCS_annual_report_2014_web.txt", "  Key points  Our Connect programme will bring our claims processes into a single, consistent and wellcontrolled platform that our outsource partners can also use"], ["2014-treasury-dec-banking_reform_impact_assessment_05072014.txt", " Also, how banks pass on any increase in their private costs is a commercial decision and so cannot be forecast with certainty"], ["2014-treasury-dec-PESA_2014_-_print.txt", "6 Central government own current and capital expenditure on services by function, 2009-10 to 2015-16  million National Statistics 2009-10 outturn  2010-11 outturn  2011-12 outturn  2012-13 outturn  2013-14 outturn  2014-15 plans  2015-16 plans  Central government own current expenditure on services 1"], ["2014-treasury-dec-PU1719_HMT_Science_.txt", " Outside astrophysics, SKA will be an exceptionally powerful solar system science tool and a tool for astrobiology, undertaking studies of planetary and space weather, as well as conducting the most sensitive search yet for intelligent life elsewhere in the universe"], ["2014-treasury-dec-PU1616_OTS_employee_benefits_final_report.txt", " As we understand it, the latter is the mechanism by which employers notify HMRC that a benefit has ceased"], ["2014-treasury-dec-supplementary_estimates_and_new_estimates_2013_14_120214_correction.txt", "  384  HM Procurator General and Treasury Solicitor  Supplementary Estimates, 2013-14  Part III Note D - Explanation of Accounting Officer responsibilities The Accounting Officer prepares resource accounts for each financial year"], ["2014-treasury-dec-PU1616_OTS_employee_benefits_final_report.txt", " The procedures would cause no more difficulties  and probably fewer  than the current routines around notifying changes and coding adjustments"], ["2014-treasury-dec-Scotland_analysis__Fiscal_policy_and_sustainability.txt", "28 The Scottish Government\u2019s Fiscal Commission Working Group FCWG has recommended that due to an independent Scotland\u2019s reliance on oil and gas resources and its exposure to volatile revenues managing this resource will be a key task for an independent Scotland"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_print.txt", " These forums have made an important contribution to our thinking, including the development of our Business Plan for 201415"], ["2014-treasury-dec-37630_Budget_2014_Web_Accessible.txt", "5 in 1993-94, and averaging 5"], ["2014-treasury-dec-Notice_Yemen_010221.txt", " Following the publication of the UK Sanctions List, information on the Consolidated List has been updated"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", "  20  25  209  FINANCE BILL 2015  EXPLANATORY NOTE  RELIEF FOR CONTRIBUTIONS TO FLOOD AND COASTAL EROSION RISK MANAGEMENT PROJECTS  SUMMARY 1"], ["2014-treasury-dec-IFRS_9_Financial_Instruments_-_public_sector_application_guidance__Decem....txt", " The entity acquires a company that manages commercial loans and has a business model that holds the loans to collect the contractual cash flows"], ["2014-treasury-dec-scotland_analysis_fiscal_policy_and_sustainability_print.txt", " In reality, Scotland and the rest of the UK have benefitted generally from the integrated union of the UK and the positive spillovers and risk sharing that occurs across its constituent parts"], ["2014-treasury-dec-main_supply_estimates_2014_2015_web.txt", " These charges are known as Accruing Superannuation Liability Charges ASLCs"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_web.txt", "ukenstaticmoney-lives  49  50  The Money Advice Service Annual Review, Directors\u2019 Report and Financial Statements 201314  A nationwide service  A nationwide service  A nationwide service We are committed to working with the governments of Scotland, Wales and Northern Ireland, and with a wide range of stakeholders in the devolved nations, to ensure we provide an effective service which complements their work and adds real value for people in those countries"], ["2014-treasury-dec-help_to_buy_mortgage_guarantee_quarterly_statistics_020914.txt", " Responses should be addressed to the public enquiries contact given in the enquiries section below"], ["2014-treasury-dec-RRD_draft_for_consultation_-_draft_for_consultation_purposes.txt", " 5E Before determining whether or not Condition 2 is met the Bank of England must consult a the PRA, b the FCA, and a the Treasury"], ["2014-treasury-dec-PU1632_Sustainability_Reporting_Guidance.txt", " This must discuss trends and the organisations strategic role in improving performance"], ["2014-treasury-dec-AS2014_policy_costings_final.txt", "16  The immediate reforms to stamp duty land tax announced in the Autumn Statement are likely to have significant effects on the UK housing market"], ["2014-treasury-dec-44695_Autumn_Statement__Print_ready_.txt", "108 Government departments and eligibility for refunds of VAT  HM Treasury has undertaken a review of government bodies eligible for VAT refunds and will publish the details in the London, Edinburgh and Belfast Gazettes early next year"], ["2014-treasury-dec-PU1624_final__web_.txt", "25 This treatment will apply to all grants that move between CG budgeting boundaries"], ["2014-treasury-dec-MCD_draft_regulations.txt", " 2 For the purposes of this Part, if an agreement includes a declaration which a is made by the borrower, and b includes i a statement that the agreement is entered into by the borrower wholly or predominantly for the purposes of a business carried on, or intended to be carried on, by the borrower  a Section 388 was amended by paragraphs 1 and 27 of Schedule 9 to the Financial Services Act 2012 and by paragraph 13 of Schedule 3 to the Financial Services Banking Reform Act 2013 c"], ["2014-treasury-dec-PU1624_final__web_.txt", " In order to encourage value for money and to support achievement of the fiscal framework, there are two general restrictions on the freedom to move provision across Resource DEL    Departments may not switch from programme budgets to administration budgets"], ["2014-treasury-dec-Modernising_the_taxation_of_corporate_debt_and_derivative_contracts.txt", " Paragraph 105 requires any transitional adjustment under paragraphs 102 and 103 to be applied before calculating any credits or debits arising in accordance with section 316 CTA 2009"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", " This means that scheme assets are deducted from the gross pension liability balance"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", " Where accounting estimates and judgements significantly affect the amounts recognised in these consolidated financial statements, they are described in Note 1"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " Budget 2014 announced a reduction in the 2 million entry threshold to 500,000 to be phased in over 2 years"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", " Finance Bill 2014 2"], ["2014-treasury-dec-OOTLAR_19_March_2014__1_.txt", " The CCA scheme was introduced at the same time as the CCL came into effect"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", "84 CGT business asset roll-over relief  The government will include payment entitlements under the new agricultural subsidy Basic Payment Scheme within the business asset roll-over relief classes of qualifying assets"], ["2014-treasury-dec-FRAB__120__07_-_Annex_C_-_FT_ARM_14-15.txt", " Where an NHS foundation trust is authorised part way through a financial year, two part-year sets of accounts are required"], ["2014-treasury-dec-45502_Cm_8988_Print.txt", " DFE Academies balances are only available as at 31 March 2013 and 31 March 2014 and these numbers have been included in the table v"], ["2014-treasury-dec-CAPITAL_GAINS_TAX_NON_RESIDENTS_AND_UK_RESIDENTIAL_PROPERTY.txt", "  After Schedule B1 as inserted by paragraph 14, insert SCHEDULE C1 SECTION 7AA MEANING OF CLOSELY-HELD COMPANY AND HOW TO MEET THE WIDELY-MARKETED FUND CONDITION PART 1 MEANING OF CLOSELY-HELD COMPANY Introduction 1  This Part of this Schedule sets out the rules for determining, for the purposes of section 7AA, whether or not a company which disposes of a UK residential property interest is a closely-held company in relation to the disposal"], ["2014-treasury-dec-Pension_flexibility.txt", "  FINANCE BILL 2014  EXPLANATORY NOTE  PENSION FLEXIBILITY DRAWDOWN  SUMMARY 1"], ["2014-treasury-dec-main_supply_estimates_2014_2015_web.txt", " Ofqual is the independent statutory body with responsibilities for the regulation of qualifications and assessments in England and the regulation of vocational qualifications in Northern Ireland"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", "23 I am satisfied that effective remedial action is being taken to address the remaining control issues and that action taken so far is beginning to yield positive results"], ["2014-treasury-dec-Final_IA_-_ring-fencing_and_depositor_preference.txt", " Some elements of the ICBs recommendations are not included in the Bill, for example the introduction of a bail-in tool, which the Government expects to deliver through transposition of forthcoming European legislation"], ["2014-treasury-dec-Tax_exemption_for_travel_expenses_of_members_of_local_authorities.txt", " Sections 337-338 ITEPA provide for deduction from earnings for costs necessarily incurred on business travel, specifically on travelling in the performance of the duties of the employment and travelling for the employee\u2019s necessary attendance at a temporary workplace"], ["2014-treasury-dec-Partnerships_Salaried_member_rules.txt", " There is no line in the sand as to the number of members which can exist consistent with all of them having significant influence  this will vary from firm to firm depending on how they conduct their business and who is influential"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", " These variances were considered reasonably possible as at the reporting date"], ["2014-treasury-dec-3Mar2015_-_GA_to_JK_-_Amending_directions_-_final_Redacted.txt", " Third parties cannot place reliance on this letter and, in general, third parties with an interest in actuarial matters should seek their own actuarial advice where appropriate"], ["2014-treasury-dec-Public_Spending_Statistics_July_2014_consolidated_revised.txt", "  103  Public Spending Statistics July 2014  Table 9"], ["2014-treasury-dec-PESA_2014_-_print.txt", " Environment protection 270  20  195  -  55  633  102  -  373  -  158  1,350  395  -  688  -  267  6"], ["2014-treasury-dec-main_supply_estimates_2014_2015_web.txt", " Following the reforms under Clear Line of Sight, this receipt is to be treated as financing"], ["2014-treasury-dec-140808_Housing_Zones_Prospectus.txt", " f The capacity resources, skills of the providers to deliver the project, and the knowledge of the providers of site issues"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", " 41  12  DRAFT Manual for Accounts 2014-15  IAS 7 Statement of Cash Flows "], ["2014-treasury-dec-FRAB__119__08_-_Annex_I4_-_MAGENTA_PENSION_SCHEME_2014-15.txt", " If this is not the case, appropriate responsibilities will need to be clarified in the Statement"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", " of adaptation issues"], ["2014-treasury-dec-39796_Cm_8847_Print_Ready.txt", " 5 The Ministry of Defence exceeded its Votes A maximum numbers of personnel to be maintained for service in the Special Members of the Reserves Naval Forces"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", " The median calculation does not include staff employed by arms length bodies, as this may distort the disclosure where pay arrangements are made independently of departmental control and the boundary has thus been limited to the department and its agencies"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", "  RESOLUTION 42  FINANCE BILL 2014 CLAUSE 68 SCHEDULE 13  23"], ["2014-treasury-dec-Cm_8869_Scotland_Analysis.txt", "18 The energy market in Great Britain is ten times larger than Scotland\u2019s, and costs are spread across 30 million households and businesses"], ["2014-treasury-dec-FEMR_Recommendations_on_additional_financial_benchmarks_to_be_brought_into_UK_regulatory_scope_logo.txt", " The transactions that form the basis of these benchmarks are not fully captured under the scope of UK market abuse regime"], ["2014-treasury-dec-PU1624_final__web_.txt", "38 Barter deals should be scored in Departmental Accounts and budgets as though they were separate transactions made at the OMV"], ["2014-treasury-dec-banking_reform_impact_assessment_05072014.txt", " The costs to UK banks of any section 75 payments required as a result of restructuring a multiemployer pension scheme, this will depend largely on how trustees and banks chose to allocate assets and liabilities to new schemes or sections of schemes when carrying out this restructuring"], ["2014-treasury-dec-elps_main_doc_final.txt", " Most cases that go through the Schemes resolution processes will be on matters of fact"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " Subsection 8 cross-refers to Clauses 8 and 9 which deal with the calculation of taxable diverted profits where Clause 2 applies"], ["2014-treasury-dec-Bereavement_Support_Payment_exemption.txt", "2 of Autumn Statement 2014, as part of Bereavement Benefits Reform, and has been certified by the Office for Budget Responsibility"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", "  6  For the purposes of this section a consumable item forms part of an item produced if  195  3  Consultation draft  a b  it is incorporated into the item produced, or it is turned into, or it and other materials are turned into, the item produced or a part of the item produced"], ["2014-treasury-dec-supplementary_estimates_and_new_estimates_2013_14_120214_correction.txt", "  -110,000  Section D Programme to the Ministry of Justice to cover the non pay costs of the UK Visas and Immigration appeals and litigation team"], ["2014-treasury-dec-budget_2014_data_sources.txt", "html  Data UK 16 Employment rate  Data source, including ONS source code if applicable ONS Employment Rate MGSR  Further reference information ONS Statistical Bulletin Labour Market Statistics, February 2014 httpwww"], ["2014-treasury-dec-draft_banking_reform_pensions_regulations_july_2014.txt", " The PRA must a monitor the compliance of ring-fenced bodies with the requirements set out in these Regulations, and b take any measures it considers appropriate to ensure that ring-fenced bodies comply with these Regulations"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", "  3  In section 90 of VATA 1994 failure of resolution under PCTA 1968, in subsection 3, after 33B, insert 33C,"], ["2014-treasury-dec-Treasury_minutes_web.txt", " Similarly, MOJ is transforming offender management to drive down re-offending has published a summary of what works evidence and launched the Justice Data Lab, which gives organisations aggregate re-offending data to assess their effectiveness"], ["2014-treasury-dec-Russia.txt", "a 1 SALIAIEV, Aleksey, Mikhailovich 2 SALIAIEV, Alexei, Mikhailovich 3 SALIAIEV, Oleksii, Mykhailovych 4 SALYAEV, Aleksey, Mikhailovich 5 SALYAEV, Alexei, Mikhailovich 6 SALYAEV, Oleksii, Mykhailovych 7 SALYAYEV, Aleksey, Mikhailovich 8 SALYAYEV, Alexei, Mikhailovich 9 SALYAYEV, Oleksii, Mykhailovych Nationality Russian Position Commander of the Border Patrol Boat Don\u2019 Other Information UK Sanctions List RefRUS0208 Date designated on UK Sanctions List 31122020 UK Statement of ReasonsCommanding officer of the border patrol boat Don side markings 353 of the Border Guard Service of the Federal Security Service of the Russian Federation, 2nd rank captain"], ["2014-treasury-dec-Pension_Liberation_Policy_Pack__v2_0.txt", "2m  5  Total Costs PV  3"], ["2014-treasury-dec-AS2014_data_sources_final.txt", " Nominal GDP growth from 2020-21 is projected using the OBR\u2019s methodology that assumes 1 Productivity growth of 2"], ["2014-treasury-dec-government_financial_reporting_manual_201314.txt", " This category includes the abandonment of software assets in the course of construction"], ["2014-treasury-dec-OLD_complete_v3.txt", " This measure is expected to have no impact on civil society organisations"], ["2014-treasury-dec-FRAB__119__08_-_2013-14_and_2014-15_FReM_and_illustrative_statements_including_Annexes_A_to_E.txt", " They do not propose to make any other changes of substance to CBG"], ["2014-treasury-dec-FSCS_annual_report_2014_web.txt", " I believe that there are four broad and inter-related conditions that need to be in place for us to be consistently effective"], ["2014-treasury-dec-main_supply_estimates_2014_2015_web.txt", " The introduction of Universal Credit and Scottish Devolution and services provided in administering work on devolved taxes and duties"], ["2014-treasury-dec-45502_Cm_8988_Print.txt", " The department did not robustly challenge developers who claimed investment would be deferred if the contractors bore more of the risk of inflation"], ["2014-treasury-dec-survivor-benefits-in-occupational-pension-schemes-annex-b.txt", " Main criteria for cost assessment 1"], ["2014-treasury-dec-Russia.txt", " Listed on 25072014 Last Updated 31122020 Group ID 13045"], ["2014-treasury-dec-avoidance_discussion_paper_with_covers_final.txt", "uk  5  Methods and Scale of Avoidance Methods of avoidance 2"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " On receipt of objections, HMRC can reject them entirely and confirm the hold notice without amendment, accept them in part and amend the hold notice accordingly, or accept them entirely and cancel the hold notice"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", " Increases to employee contributions will apply from 1 April 2014"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", " Compensation paid by FSCS is recovered from the administrators of the failed financial services firms or recovered from the financial services industry through an annual levy"], ["2014-treasury-dec-supplementary_estimates_and_new_estimates_2013_14_120214_correction.txt", "  70  Teachers\u2019 Pension Scheme England  Wales  Supplementary Estimates, 2013-14  Part II Changes Proposed '000 Net Resources Present  Net Capital  Changes  Revised  Admin  Prog  Admin  Prog  Admin  Prog  1  2  3  4  5  6  Present  Changes  Revised  7  8  9  Spending in Annually Managed Expenditure AME Voted Expenditure 10,227,675  -  23,077  -  10,250,752  -  -  -  -  23,077  -  10,250,752  -  -  -  -  23,077  -  -  23,077  -  -  23,077  -  -  -  -  Of which  A Pensions and associated payments -  10,227,675  -  Total Spending in AME  Total for Estimate Of which Voted Expenditure Non Voted Expenditure  '000 Present Plans  Net Cash Requirement  3,651,494  Changes  -206,498  Revised Plans  3,444,996  71  Teachers\u2019 Pension Scheme England  Wales  Supplementary Estimates, 2013-14  Part II Revised subhead detail including additional provision '000 Revised Plans Resources  Capital  Administration  Programme  Gross  Income  Net  Gross  Income  Net  Gross  Income  Net  1  2  3  4  5  6  7  8  9  Spending in Annually Managed Expenditure AME Voted expenditure -  -  -  15,734,528  -5,483,776  10,250,752  -  -  -  -  15,734,528  -5,483,776  10,250,752  -  -  -  -  -  15,734,528  -5,483,776  10,250,752  -  -  -  -  -  15,734,528  -5,483,776  10,250,752  -  -  -  -  -  15,734,528  -5,483,776  10,250,752  -  -  -  -  -  -  -  -  -  -  -  Of which A Pensions and associated payments -  -  -  Total Spending in AME -  Total for Estimate -  Of which Voted Expenditure Non Voted Expenditure -  72  Teachers\u2019 Pension Scheme England  Wales  Supplementary Estimates, 2013-14  Part II Resource to cash reconciliation  '000 Present Plans  Net Resource Requirement Net Capital Requirement Accruals to cash adjustments  Changes  Revised Plans  10,227,675  23,077  10,250,752  -  -  -  -6,576,181  -229,575  -6,805,756  -  -  -  Of which Adjustments to remove non-cash items Depreciation New provisions and adjustments to previous provisions  -15,713,692  -15,836  -15,729,528  Departmental Unallocated Provision  -  -  -  Supported capital expenditure revenue  -  -  -  Prior Period Adjustments  -  -  -  Other non-cash items  -  -  -  Remove voted resource and capital  -  -  -  Add cash grant-in-aid  -  -  -  Adjustment for NDPBs  Adjustments to reflect movements in working balances Increase   Decrease - in stock Increase   Decrease - in debtors Increase -  Decrease  in creditors  -  -  -  16,767  8,444  25,211  -24,409  373  -24,036  9,145,153  -222,556  8,922,597  -  -  -  Consolidated Fund Standing Services  -  -  -  Other adjustments  -  -  -  3,651,494  -206,498  3,444,996  Use of provisions  Removal of non-voted budget items Of which  Net Cash Requirement  73  Teachers\u2019 Pension Scheme England  Wales  Supplementary Estimates, 2013-14  Part III Note A - Forecast Combined Revenue Account  Reconciliation Table '000  Revised Plans Gross Programme Costs  15,734,528  Of which Increases in liability  7,248,933  Interest on scheme liability  8,480,595  Other expenditure  5,000  Less Contributions received  -5,440,541  Transfers in  -42,672  Other income  -563  Net Programme Costs  10,250,752  Total Net Operating Costs  10,250,752  Of which Resource DEL  -  Capital DEL  -  Resource AME  10,250,752  Capital AME  -  Non-budget  -  Adjustments to include Departmental Unallocated Provision resource  -  Consolidated Fund Extra Receipts in the budget but not in the FCRA  -  Adjustments to remove Capital in the FCRA  -  Non-Budget Consolidated Fund Extra Receipts in the FCRA  -  Other adjustments  -  Total Resource Budget  10,250,752  Of which Resource DEL  -  Resource AME  10,250,752  Adjustments to include Prior period adjustments  -  Adjustments to remove Consolidated Fund Extra Receipts in the resource budget Other adjustments  -  Total Resource Estimate  10,250,752 74  Teachers\u2019 Pension Scheme England  Wales  Supplementary Estimates, 2013-14  Part III Note B - Analysis of Departmental Income '000 Revised Plans  Voted Resource AME  -5,483,776  Of which Programme Pensions  -5,483,776  Of which A Pensions and associated payments  -5,483,776  Total Programme  -5,483,776  Total Voted Resource Income  -5,483,776  75  Teachers\u2019 Pension Scheme England  Wales  Supplementary Estimates, 2013-14  Part III Note C - Analysis of Consolidated Fund Extra Receipts No CFER income or receipts are expected in 2013-14"], ["2014-treasury-dec-PU1624_final__web_.txt", " Subsidies are current payments paid to profit making bodies designed to influence levels of production, prices or wages"], ["2014-treasury-dec-PU1738_print_CMYK.txt", "3  UK receipts  -6,933"], ["2014-treasury-dec-44695_Autumn_Statement__Print_ready_.txt", "indd 79  79  02122014 2257  new exemption for reimbursed expenses will not be available if used in conjunction with salary sacrifice"], ["2014-treasury-dec-PU1719_HMT_Science_.txt", " Science can forge political, economic and social links even in politically difficult circumstances"], ["2014-treasury-dec-PU1624_final__web_.txt", "10 Income that is negative current public expenditure in the National Accounts is marked with a "], ["2014-treasury-dec-budget_2014_data_sources.txt", "30 Data Scotland employment level  Data source, including ONS source code if applicable ONS Scotland employment YCKA  Further reference information ONS Statistical Bulletin Labour Market Statistics, February 2014 httpwww"], ["2014-treasury-dec-New_Clause_1.txt", " New subsection 356L5 defines relevant offshore area for the purposes of new subsection 356L"], ["2014-treasury-dec-37630_Budget_2014_Web_Accessible.txt", "0 grossAER, with an investment limit of 10,000 per bond"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", " The past year has seen significant enhancement in the strength of the leadership team, with recruitment from outside the civil service and retention of high-calibre internal management both playing their part"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", "9 per cent of the total available shares17 as at the date of this report"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", "  7  Section 219 circumstances in which an accelerated payment notice may be given has effect, in its application to that company in a case where section 2192a applies tax enquiry in progress, as if a for the purposes of section 2193, that amendment to the return had not been made, and b in section 2194, after paragraph c there were inserted d P has amended its company tax return, in accordance with paragraph 756 of Schedule 18 to FA 1998, in circumstances where pursuant to section 225A3, P has received i notice of the withdrawal of consent under paragraph 753 of that Schedule, or ii a copy of a notice containing directions under paragraph 754 of that Schedule, but paragraph 313 of that Schedule prevents that amendment having effect"], ["2014-treasury-dec-main_supply_estimates_2014_2015_print.txt", " The Department\u2019s Resource Accounting Boundary includes all bodies categorised as central government by the Office of National Statistics"], ["2014-treasury-dec-Wales_Bill_-_Explanatory_Notes_-_Report_Stage_-_Final_10-6-14.txt", "22 and Recommendation 40 of httpwww"], ["2014-treasury-dec-Country_and_Regional_Analysis_November_2014_Combined.txt", " Recreation, culture and religion 8"], ["2014-treasury-dec-OOTLAR_19_March_2014__1_.txt", " These trustees or persons they appoint to act as a scheme administrator may become liable for tax on payments and other events occurring before the Independent Trustee was appointed sections 270-272 of FA 2004"], ["2014-treasury-dec-FSCS_annual_report_2014_print.txt", "  People survey 2013 For a third year, we commissioned a survey from Best Companies to establish how FSCS\u2019s people perceived the organisation"], ["2014-treasury-dec-PU1632_Sustainability_Reporting_Guidance.txt", "  6  Minimum non-financial reporting requirements 2"], ["2014-treasury-dec-FRAB__119__09_-_Draft_Code_of_Practice_on_Local_Authority_Accounting_2014-15_with_Annexes.txt", "9 of the Code shall be accounted for either  9"], ["2014-treasury-dec-44695_Autumn_Statement__Print_ready_.txt", "indd 17  17  02122014 2258  1"], ["2014-treasury-dec-main_supply_estimates_2014_2015_web.txt", " Contributions towards grant programmes from third parties, other Government departments and the Devolved Administrations the administration and operation of the department including the sale and hire of assets"], ["2014-treasury-dec-PU1616_OTS_employee_benefits_final_report.txt", " This would mean aggregating items that are considered trivial\u2019, which is more complicated for record-keeping purposes"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", " These include employee engagement, leadership and managing change, my work and manager, and organisation objectives and purpose"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", " Column e the total estimated value of any benefits received by the person otherwise than in cash that i do not fall within any of paragraphs a to d or elsewhere in the remuneration report ii are emoluments of the person, and iii are received by the person in respect of qualifying service Narrative details of any such benefits are required, and these are to be estimated to the nearest 100"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", " Foundation Trusts must consider the NHS Foundation Trust Code of Governance and guidance, such as Your Statutory Duties A Reference Guide for NHS Foundation Trust Governors\u2019"], ["2014-treasury-dec-131217_Letter_and_annexes_from_Govt_Actuary_to_HMT_2.txt", " Directions 382 and 383 will need interpreting for a preliminary valuation but it is not clear how they should be interpreted since the provisions schemes make for the rate at which employers contribute will as long as new scheme regulations made under Section 3 of the PSPA 2013 are not in place yet be the provisions, if any, in current scheme regulations and not the proposed new employer contribution rates"], ["2014-treasury-dec-promoters_of_tax_avoidance_schemes_amendment_of_return_to_take_account_of_relevant_judicial_rulings_and_dotas.txt", " Paragraph 103 excludes group relief and relief in respect of repayment of loans when calculating denied advantage in respect of Corporation Tax"], ["2014-treasury-dec-Efficiency_and_reform_in_the_next_Parliament.txt", " As an independent company, it is now expected to boost returns for taxpayers by up to 500 million over the next 10 years, while driving growth through exports projected to be worth up to 600 million  and its early performance is outstripping expectations"], ["2014-treasury-dec-FRAB__119__08_-_Annex_H_-_2014-15_FReM.txt", " Certain information is subject to audit see Part 5 of Schedule 8 of SI 2008 No"], ["2014-treasury-dec-PU1632_Sustainability_Reporting_Guidance.txt", "40 It is recognised that, for large contracting organisations, the capture of sustainability information from contractors may present difficulties"], ["2014-treasury-dec-39796_Cm_8847_Print_Ready.txt", " In recent years the Commission has had to cope with complicated legislative changes the Charities Act 2006 and severe funding reductions"], ["2014-treasury-dec-main_supply_estimates_2014_2015_print.txt", " Shipbuilders' Relief, marine fuel relief, the money laundering regulatory regime, the Mortgage Income Verification scheme and Spirit Drinks Verification Schemes"], ["2014-treasury-dec-39796_Cm_8847_Print_Ready.txt", " This is the Government response to the Committees report"], ["2014-treasury-dec-Wales_Bill_Command_Paper_-_English.txt", " The purpose of this year-end reconciliation is twofold   to ensure the correct starting point for indexation in subsequent years    to transfer the relative forecast error risk to the Welsh Government, i"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", "3  Comments received were considered and consolidated into a Summary of Responses document which was published in 2014"], ["2014-treasury-dec-Enhanced_capital_allowances_for_cars_and_goods_vehicles.txt", " The third row presents figures for the low CO2 emission cars element of the measure"], ["2014-treasury-dec-cluster_area_allowance_consultation.txt", "A Proposed cluster area components  The government proposes that a cluster area   contains an undeveloped ultra HPHT discovery    could extend into unlicensed acreage    would be defined as a 3D volume i"], ["2014-treasury-dec-PSS_April_2014.txt", "30am 30 April 2014 Public Spending Statistics April 2014  CHARTS  CHART 1 shows trends in public spending in real terms according to the UN defined Classification of the Functions of Government COFOG framework"], ["2014-treasury-dec-supplementary_estimates_and_new_estimates_2013_14_120214_correction.txt", " However, NPT have included a severance provision for NPT staff affected based on anticipated costs to fall due to the Trust"], ["2014-treasury-dec-DEFERRED_ENTREPRENEURS_RELIEF_ON_INVESTED_GAINS.txt", "  2  The first condition is that a chargeable gain the first eventual gain accrues as a result of the operation of paragraph 4 of Schedule 5B enterprise investment scheme, or paragraph 5 of Schedule 8B investments in social enterprises"], ["2014-treasury-dec-EEA_Accounts_2013-14_-_web.txt", " There are two elements of the Liability to the NLF a specific liability, recognised in accordance with the National Loans Act 1968 of 25,885m 2013 19,185m that represents the balance of advances made by the NLF and not repaid and a separate amount that represents the EEA\u2019s total assets, less recognised liabilities"], ["2014-treasury-dec-FSCS_annual_report_2014_print.txt", "indb 138  03072014 1436  Section 11 Directors\u2019 Report and Accounts for the year ended 31 March 2014 139  6 Staff costs  Wages and salaries, including the executive directors Social security costs Other pension costs  Year ended 31 March 2014 \u2019000  Year ended 31 March 2013 \u2019000  10,448 1,265 3,338  9,585 1,167 1,899  15,051  12,651  The employer\u2019s pension contributions shown above include the liability for contributions in respect of service during the year"], ["2014-treasury-dec-PESA_2014_-_print.txt", "4 Protection of biodiversity and landscape 5"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", " The forecasts are based on what is believed to be the relevant inputs"], ["2014-treasury-dec-37630_Budget_2014_Web_Accessible.txt", " The increased AIA will mean that up to 4"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " But if the accounting treatment applied at that time was based on some other GAAP-compliant assumption regarding accounting policies followed in earlier periods, that assumption should be followed for tax purposes instead"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", " Business investment data is frequently revised  the estimates here are based on data as published on 30 June 2014"], ["2014-treasury-dec-PESA_2014_-_print.txt", "6 Recreation, culture and religion n"], ["2014-treasury-dec-Scotland_analysis__Fiscal_policy_and_sustainability.txt", " The Scottish Government would have to decide whether to start charging all students, manage much higher flows of students from the continuing UK to Scotland, or subsidise Scottish universities for the loss of fees from continuing UK students, with implications for an independent Scotland\u2019s public finances"], ["2014-treasury-dec-PU1624_final__web_.txt", "  Re-recording budgets on the database 1"], ["2014-treasury-dec-Remittance_basis_and_split_year_treatmemt.txt", " DETAILS OF THE CLAUSE 2"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_print.txt", "3    Reduction of levy income due to underspend in previous financial year  850"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", "  PART 5 MISCELLANEOUS Penalties 14"], ["2014-treasury-dec-Partnerships_Mixed_membership_partnerships__Alternative_investment_fund_managers__Transfer_of_assets___income_Streams_through_partnerships.txt", " D Ltd\u2019s capital contribution"], ["2014-treasury-dec-banking_reform_impact_assessment_05072014.txt", "pdf FPC Macroprudential Powers httpwww"], ["2014-treasury-dec-PSS_April_2014.txt", " Housing and community amenities  7"], ["2014-treasury-dec-FRAB_121_08_2015-16_FReM.txt", "  Impact on Estimates  Yes, see FRAB 121 07"], ["2014-treasury-dec-37630_Budget_2014_Web_Accessible.txt", "245 Glasgow City Deal  The government is now engaged in detailed discussion with Glasgow to develop a City Deal that will drive employment and economic development across the city region"], ["2014-treasury-dec-Modernising_the_taxation_of_corporate_debt_and_derivative_contracts.txt", " 3 After subsection 2 insert 3  Where the carrying value of a liability representing the debtor relationship has at any time been adjusted as a result of being the hedged item under a designated fair value hedge, this section does not prevent a credit being brought into account for the purposes of this Part in respect of any reversal of that adjustment"], ["2014-treasury-dec-VAT_-_power_to_provide_for_refunds_to_certain_persons.txt", "  General description of the measure This measure will create a new section 33E of the Value Added Tax Act 1994 VATA, which will refund to named non-departmental public bodies, and similar public bodies, the VAT incurred as a part of shared services arrangements used to support their non-business activities"], ["2014-treasury-dec-OOTLAR_19_March_2014__1_.txt", "  Processing additional ATED returns will require IT systems changes and additional staff resource"], ["2014-treasury-dec-ANNUAL_TAX_ON_ENVELOPED_DWELLINGS_RELIEF_DECLARATION_RETURNS.txt", " Where a property is acquired in-year which also qualifies for the same type of relief, the existing return is treated as also having been made in respect of that property"], ["2014-treasury-dec-OOTLAR_19_March_2014__1_.txt", " It will also simplify the current process around the starting rate for savings, removing the need for many eligible savers to reclaim tax from HM Revenue  Customs HMRC"], ["2014-treasury-dec-New_Clause_1.txt", " If any capital expenditure mentioned in subsection 14 is incurred on a day in the accounting period, the amount of CE for the accounting period in respect of that capital expenditure is  where D is the total number of days in the accounting period, DBI is the number of days in the accounting period before the day on which that capital expenditure is incurred, and CEA is the amount of that capital expenditure"], ["2014-treasury-dec-131010_Letter_and_annexes_from_HMT_to_Govt_Actuary_2.txt", " Pay drift is used to capture changes in the overall paybill per head which are not captured by headline pay settlements"], ["2014-treasury-dec-budget_2014_data_sources.txt", " An individual taken out of income tax will have seen their income tax liability reduced to zero by 2015-16 as a consequence of the personal allowance increases since 2010"], ["2014-treasury-dec-Deeside_10_Enhanced_Capital_Allowainces_Area_1250scale.txt", " 10017916  Deeside 10 Enhanced Capital Allowances Area  "], ["2014-treasury-dec-government_financial_reporting_manual_201314.txt", "36 ii d would be where an asset has a particular provenance, the effect of which is not fully captured by valuation"], ["2014-treasury-dec-PESA_2014_-_print.txt", " This net amount is then included as revenue rather than spending in the National Accounts, which means that the current expenditure of local authority housing departments is not included in TME"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_print.txt", " The Service was established with cross-party support under the Financial Services Act 2010 and was initially known as the Consumer Financial Education Body CFEB"], ["2014-treasury-dec-Efficiency_and_reform_in_the_next_Parliament.txt", " The Government believes this will be the most efficient space standard for public sector office space anywhere in the developed world"], ["2014-treasury-dec-FRAB__119__09_-_Draft_Code_of_Practice_on_Local_Authority_Accounting_2014-15_with_Annexes.txt", "  Impact on WGA  Amendments to the Code in respect of a to e are expected to be consistent with WGA requirements"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", " 38 NHS Charities local consolidation "], ["2014-treasury-dec-SDPR_Update_September_2014___published_as_Clarifications_.txt", " The checks relate to Equitable Life final fund value and payment data"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_web.txt", " Reserve amounts cannot be transferred between Money and Debt Advice"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", " A change of the most highly paid individual e"], ["2014-treasury-dec-Cm_8869_Scotland_Analysis.txt", " The UK gives Scotland the best of both worlds  the security of a larger state and the distinctiveness of a smaller nation"], ["2014-treasury-dec-main_supply_estimates_2014_2015_web.txt", " Payment of grant and grant in aid and the related expenditure for organisations promoting Ministry of Justice objectives including executive and advisory NDPBs Wider Markets Initiatives payments and grants to Local Authorities, loan charge payments to Local Authorities, payments to other government departments and associated depreciation and any other non-cash costs falling in DEL"], ["2014-treasury-dec-FRAB__120__07_-_Annex_C_-_FT_ARM_14-15.txt", " However, NHS foundation trusts have the discretion to publish the strategic report with supplementary material locally, see paragraph 1"], ["2014-treasury-dec-PN_April_2014.txt", " The Bank does very occasionally revise the data, and if they do this, then they provide explanations on their statistical release website11"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", "18 As part of the wider government transparency policy for publication of major project data, the department has worked closely with the Cabinet Office\u2019s Major Projects Authority MPA on those Treasury projects included in the Government Major Project Portfolio GMPP 1"], ["2014-treasury-dec-44695_Accessible.txt", " The proportion of the UK workforce with a degree has doubled from 10 to 20 from 1996-2011, and the demand for even higher level skills is increasing still more quickly"], ["2014-treasury-dec-03._2013-14_DEPARTMENT_YELLOW.txt", " Departments should insert additional lines and columns as necessary to capture all transactions passing through reserves"], ["2014-treasury-dec-10460-001_National_Loans_Fund_Account.for_web.txt", " Interest rate and inflation risk The NLF is exposed to cash flow interest rate risk on its floating rate borrowing and lending due to the risk that future interest rates will fluctuate"], ["2014-treasury-dec-AS2014_data_sources_final.txt", "govnewsreleasesnationalgdp2014pdfgdp3q142nd"], ["2014-treasury-dec-Public_Service_Pensions_Valuations_and_Employer_Cost_Cap_Directions_2014_archived_version.txt", " The Naval And Pensions Armed  Marine Forces  31  Pension Scheme 1975 And Attributable Benefits Scheme Order 2010 8"], ["2014-treasury-dec-Govt_NC5_and_NS4_Tax_relief_for_theatrical_production_.txt", " New section 1217IC sets out that for the purpose of the calculation of the profits or losses of the separate theatrical trade, costs incurred by the company will be those direct costs in developing, producing, running and closing the production"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " failure to comply with  FINANCE BILL 2014 CLAUSES 227-276 SCHEDULES 30-32 DOTAS or respond to HMRC information notices and in doing so improve the transparency of certain promoters with HMRC with appropriate sanctions if the promoter does not want to comply voluntarily"], ["2014-treasury-dec-Partnerships_Mixed_membership_partnerships__Alternative_investment_fund_managers__Transfer_of_assets___income_Streams_through_partnerships.txt", " It does not look at the link between that member and the corporate member"], ["2014-treasury-dec-Remittance_Basis_Charge.txt", " The UK\u2019s remittance basis remains a very generous tax regime which ensures that the UK remains competitive"], ["2014-treasury-dec-20140310_bailin_section48p_order_CONSULTATION_DRAFT_FINAL_FINAL__2_.txt", " The Order imposes restrictions on the making of special bail-in provision whether made under the bail-in stabilisation option of section 12A of the Act, or in conjunction with the bridge bank stabilisation option of section 12 of the Act article 3"], ["2014-treasury-dec-OOTLAR_19_March_2014__1_.txt", " Legislation will be in a future finance bill"], ["2014-treasury-dec-New_Clause_1.txt", " DETAILS OF THE SCHEDULE Schedule 1 2"], ["2014-treasury-dec-frem_accounting_for_business_combinations_under_common_control_guidance.txt", " IFRS 3 excludes from its scope business combinations involving entities or businesses under common control"], ["2014-treasury-dec-FRAB__119__08_-_Annex_H_-_2014-15_FReM.txt", " The funding element should be recognised as income as required by IAS 20 as interpreted in this Manual"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", " 7346 IAS 21 The Effects of Changes in Foreign Exchange Rates "], ["2014-treasury-dec-Research_and_development_tax_credits_-_consumables.txt", " The revised definition of qualifying consumable items makes it clear that the cost of materials incorporated in such products that are then sold will not be eligible for the relief"], ["2014-treasury-dec-Special_purpose_share_schemes.txt", " This provision removes the choice between taxation as income or taxation as capital, which some companies offer their shareholders in certain circumstances when returning value to them"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " Clause 155 describes the persons who are liable for the duty, and those from whom it may be recovered"], ["2014-treasury-dec-44369_Cm_8958_accessible.txt", " The appointment of a new Chief Executive of the Civil Service will strengthen the MPA\u2019s work to improve project planning by Departments"], ["2014-treasury-dec-FRAB__119__Minutes.txt", " Treasury confirmed that the expectation was a clear link between EPSAS and ESA, indeed improvements to statistical reporting were the driving force behind the project"], ["2014-treasury-dec-assurance_frameworks_191212.txt", " Assurance providers are aligned to their position within the Three Lines of Defence model"], ["2014-treasury-dec-44695_Autumn_Statement__Print_ready_.txt", " This benefits households, reducing the cost of living and helping to make families feel more financially secure"], ["2014-treasury-dec-main_supply_estimates_2014_2015_web.txt", " In discharging these responsibilities, particular regard is given to - observing any accounting and disclosure requirements including any Accounts Direction and applying suitable accounting policies on a consistent basis - making judgements and estimates on a reasonable basis - stating whether applicable accounting standards, as set out in the Financial Reporting Manual FReM, or an organisation\u2019s version of it, have been followed, and explain any material departures in the accounts and - preparing the accounts on a going concern basis"], ["2014-treasury-dec-survivor-benefits-in-occupational-pension-schemes-annex-c.txt", "03  75 not 95 of schemes by liabilities already equalised for opposite sex survivor benefits  100  0"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " The amended definition excludes trading expenditure that comes within the definition of research and development allowances from the provisions of Part 14A CTA 2010"], ["2014-treasury-dec-main_supply_estimates_2014_2015_print.txt", " The Supreme Court was established as a non-Ministerial department on 1 October 2009"], ["2014-treasury-dec-main_supply_estimates_2014_2015_web.txt", "  Unquantifiable  Non-statutory contingent liabilities i the Department has undertaken to meet the legal and other costs of medical and nursing staff engaged on clinical trials approved by the National Blood Authority NBA of new blood products manufactured by the Bio-Products Laboratory, a part of the NBA  Unquantifiable  ii an indemnity to water undertakers in respect of costs, damages and expenses not otherwise covered by insurance arising from claims or proceedings on the grounds of alleged harm to health arising solely from supplying water which has been fluoridated by another water undertaker and which therefore is not covered by the statutory guarantee  Unquantifiable  iii in the event of a nuclear emergency it would be necessary to distribute stable iodine tablets to the general public to prevent take up of radioactive iodine"], ["2014-treasury-dec-PESA_2014_-_print.txt", "1 Recreational and sporting services 8"], ["2014-treasury-dec-36048_Cm_8774.txt", "60  Revenue and Customs HMRC  19"], ["2014-treasury-dec-Country_and_Regional_Analysis_November_2014_Combined.txt", "2 Cultural services 8"], ["2014-treasury-dec-Amendments_15-41.txt", "  a  b 3 257JH  This section has effect subject to sections 257JD4 and 257JF3di withdrawal of accreditations"], ["2014-treasury-dec-main_supply_estimates_2014_2015_web.txt", " This cost is determined by the number of employees registered with the scheme"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", "2 of social security benefits"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", " The financial statements are drawn up for the purposes of government and Parliament as a whole and not as a requirement of any individual entity"], ["2014-treasury-dec-IFRS_9_Financial_Instruments_-_public_sector_application_guidance__Decem....txt", " HM Treasury will more fully review the amendment nearer to the endorsement date and will flag any material issues when the final version of the 2018-19 FReM is submitted to the Financial Reporting Advisory Board FRAB for approval before publication"], ["2014-treasury-dec-IUK_Routemap_Case_Study_Crossrail.txt", "  \u00a0Had  \u00a0there  \u00a0been  \u00a0a  \u00a0 systematic  \u00a0process  \u00a0originally  \u00a0adopted  \u00a0for  \u00a0transition  \u00a0planning  \u00a0at  \u00a0Crossrail,  \u00a0the  \u00a0 organisational  \u00a0change  \u00a0would  \u00a0not  \u00a0have  \u00a0been  \u00a0reactive  \u00a0and  \u00a0further  \u00a0gains  \u00a0attributed  \u00a0 to  \u00a0continuity  \u00a0of  \u00a0performance  \u00a0may  \u00a0have  \u00a0been  \u00a0achieved"], ["2014-treasury-dec-BRRD_impact_assessment_revised.txt", " One of the fundamental principles behind the BRRD is not only to allow more effective resolution of banks, but to ensure the cost of bank failure is born by its shareholders, creditors and banks themselves and not the taxpayer"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " As a consequence of repealing section 33, section 33A is repealed paragraph 14 so that the now-unnecessary 14 day period of grace for not exhibiting a newly issued vehicle licence, trade licence or nil licence is removed"], ["2014-treasury-dec-PU1616_OTS_employee_benefits_final_report.txt", "A Examples of how the 30 per cent rule would apply  We have been cited many actual examples during our discussions where the current rules cause problems"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", "7 Price risk The government is exposed to equity securities price risk through investments held by HM Treasury and classified on the consolidated Statement of Financial Position as available-for-sale"], ["2014-treasury-dec-Payment_systems_regulator_IA.txt", " Effective regulation of the payments industry can help to bring about these dynamic benefits of competition to the UK banking sector"], ["2014-treasury-dec-promoters_of_tax_avoidance_schemes_amendment_of_return_to_take_account_of_relevant_judicial_rulings_and_dotas.txt", " This will allow the officer to confirm or dismiss relevant suspicions"], ["2014-treasury-dec-freedom_and_choice_in_pensions_web_210314.txt", " Defined benefit pension schemes are those in which the rules specify the rate of benefits to be paid"], ["2014-treasury-dec-FSCS_annual_report_2014_web.txt", " Our vision puts all our stakeholders at the heart of what we do"], ["2014-treasury-dec-BgT_annex_a_metrics_to_measure_improvement.txt", "A Area  Metrics to measure improvement Action  Metrics used to measure progress  Professional development programme for policy, launched in 2015    Policy professionalism     Course attendance rates by grade and area of department Feedback from attendees on quality of training provision Staff survey results on learning and development  Timescales       Policy professionalism  Induction and development programme for all graduates joining from autumn 2015        Attendance rates Course pass rates Feedback from new graduates Staff survey results on Learning and Development Retention rates for graduate cohorts     Trigger for mitigating action  Content, including principles and tools, developed by February 2015 Pilot with subset of existing staff during purdah 2015 Structured roll-out in autumn 2015 Review in 2018    Delivered for Oct 2015 first new graduate intake Review 2015-16 ahead of 2016 programme            No agreed frameworkdelivery model by February 2015 Lack of take up Negative feedback on toolscourses Drop in positivity of staff survey results in relevant categories If delivery model is not designed and agreed by April 2015 Poor feedback from new graduates andor range E managers of new recruits Drop in positivity of staff survey results  Area  Action  Metrics used to measure progress  Fundamental review of skills, alongside business planning for 2015-16"], ["2014-treasury-dec-Public_Spending_Statistics_methodology.txt", "  UNCLASSIFIED  UNCLASSIFIED Examples of the types of questions that can be answered using our National Statistics are shown below"], ["2014-treasury-dec-FRAB__120__07_-_Annex_C_-_FT_ARM_14-15.txt", " Payments are disclosed in the following categories  Voluntary redundancies including early retirement contractual costs Mutually agreed resignations MARS contractual costs Early retirements in the efficiency of the service contractual costs Contractual payments in lieu of notice Exit payments following Employment Tribunals or court orders  91  Agreements  Total Value of Agreements  Number  000  Non-contractual payments requiring HMT approval  Total Of which non-contractual payments made to individuals where the payment value was more than 12 months of their annual salary As a single exit packages can be made up of several components, each of which will be counted separately in this note, the total number above will not necessarily match the total numbers in note X exit packages which will be the number of individuals"], ["2014-treasury-dec-20140308_bailin_mandatory_compensation_CONSULTATION_DRAFT_FINAL__2_.txt", "1 These Regulations apply in the following cases"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " They replace the taxing, administration and enforcement provisions for these duties in the Betting and Gaming Duties Act 1981"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_web.txt", "0  At 31 March 2012  57"], ["2014-treasury-dec-PU1624_final__web_.txt", " Scoring barter transactions at zero or another price would not reflect the economic substance of the transactions and misstate the balance of expenditure between sectors of the economy"], ["2014-treasury-dec-37630_Budget_2014_Web_Accessible.txt", " 16 17  Budget 2014  13  growth in the last 2 recoveries similar to that in the current recovery"], ["2014-treasury-dec-staff_survey_2013.txt", " Are you aware of the Civil Service Code  95  2  6  1  D02"], ["2014-treasury-dec-PU1678_final__1_.txt", "10 It will be necessary to ensure that there are appropriate mechanisms in place to ensure that any requirements placed on firms can be effectively enforced"], ["2014-treasury-dec-44695_Accessible.txt", "  Equivalent to the total policy decisions\u2019 line in Table 2"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " Subsection 5 clarifies that the modifications at subsections 2a and 3a to the effect of Clause 2 and 3 are to be taken into account in determining if taxable diverted profits might arise to the company for an accounting period"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", "  25 tax-free lump-sum  Full withdrawal at marginal rate  Pension  Tax free Pot lump sum  Annuity  Drawdown other products  Budget 2014  3763005RedBookChap 1D"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", " Statutory debts, which are interest free loans, are amortised using the Treasury discount rate applicable at the inception of the debt, in accordance with the FReM, and the cash flows are assessed using administrators\u2019 estimates as to both the amount and timing of recoveries"], ["2014-treasury-dec-Minute_of_Gov-Chx_meeting_Jan_30_2014.txt", " It would also work to improve the diversity and robustness of market-based financing, for example by acting to remove impediments to the provision and development of such sources of finance"], ["2014-treasury-dec-OOTLAR_19_March_2014__1_.txt", " This interpretation is to be changed to bring it in to line with the Principal VAT Directive PVD which requires VAT to be accounted for on the consideration actually received"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", "7 billion2  gross gilt redemptions of 62"], ["2014-treasury-dec-scotland_analysis_fiscal_policy_and_sustainability_print.txt", " It follows similar methodologies to those adopted by the OBR and IFS to project public finances into the long-term"], ["2014-treasury-dec-Alcohol_duty_-_registration_of_alcohol_wholesalers.txt", " However, it will not be considered a valid excuse that a person entrusted someone else to fulfil their responsibilities, for example an agent or accountant, unless the person is able to demonstrate that they took appropriate steps to prevent any contravention"], ["2014-treasury-dec-FSCS_annual_report_2014_web.txt", "9 633 314 12,120  19,035  13,881  18,165  75"], ["2014-treasury-dec-freedom_and_choice_in_pensions_web_210314.txt", " As outlined in Chapter 3 there are capped drawdown products, linked to the available annuity rates, and flexible drawdown"], ["2014-treasury-dec-Diverted_Profits_Tax.txt", "  5  In Schedule 1 a Part 1 contains provision treating a liability of a non-UK resident company to pay diverted profits tax as if it were also a liability of its UK representative b Part 2 contains provision enabling unpaid diverted profits tax due from a non-UK resident company to be recovered from a related company"], ["2014-treasury-dec-44369_Cm_8958_print_ready.txt", " The NAO\u2019s findings concluded that the department had already put in place a system of active support and guidance for local authorities"], ["2014-treasury-dec-PU1638_policy_costings_bud_2014_with_correction_slip.txt", " It is estimated that around two thirds of these have qualifying childcare costs"], ["2014-treasury-dec-PU1624_final__web_.txt", "80 Department Yellow accounts for the transfer of Plot 4 after the occupation of the new building as follows Date of transfer Plot 4  1 April YEAR 4  Value 1 million  Budget impact  Departmental Accounts  Negative CDEL for the Dr Prepayments if prepayment NBV of the transfer against service  interest charged Cr Fixed asset  Subsequent accounting 13"], ["2014-treasury-dec-Cm_8869_Scotland_Analysis.txt", " HM Treasury estimates that this is worth 1,400 per person per year for each person in Scotland"], ["2014-treasury-dec-PU1638_policy_costings_bud_2014_with_correction_slip.txt", "9 million working families"], ["2014-treasury-dec-Cm_8869_Scotland_Analysis.txt", " This would be equivalent to setting a 28 per cent basic rate of income tax, a 26 per cent standard rate of VAT, and increasing the main duties on alcohol, tobacco, fuel and vehicles by almost 40 per cent"], ["2014-treasury-dec-PESA_2014_-_print.txt", "6  Resource DEL excluding depreciation in real terms, 2009-10 to 2015-16  23  Table 1"], ["2014-treasury-dec-FRAB__119__09_-_Draft_Code_of_Practice_on_Local_Authority_Accounting_2014-15_with_Annexes.txt", " The proposals relate to the Code of Practice on Local Authority Accounting in the United Kingdom and therefore do not impact on the budgetary regime"], ["2014-treasury-dec-Govt_NC5_and_NS4_Tax_relief_for_theatrical_production_.txt", " 3A 2010 and contains provision about the recovery of certain amounts of interest paid by HMRC, in paragraph 2 in sub-paragraph 2, omit the or at the end of paragraph f and after paragraph g insert , or a payment of theatre tax credit under section 1217K of CTA 2009 for an accounting period"], ["2014-treasury-dec-FRAB__119__08_-_Annex_G4_-_MAGENTA_PENSION_SCHEME_2013-14.txt", " Departments should provide additional details of other transactions accounted for differently between the Statement of Parliamentary Supply and IFRS-based accounts"], ["2014-treasury-dec-FRAB_121_minutes.txt", " David Aldous noted that the table included in the paper was useful and asked for that to be included in the Exposure Draft"], ["2014-treasury-dec-141010_Consultation_on_how_LWP_should_be_funded_in_15-16.txt", " The Government will process your personal data in accordance with the Data Protection Act 1998 and in the majority of circumstances this will mean that your personal data will not be disclosed to third parties"], ["2014-treasury-dec-Partnerships_Salaried_member_rules.txt", " Member F is not a Salaried Member from 1 April 2015"], ["2014-treasury-dec-37630_Budget_2014_Web_Accessible.txt", "127 International students contribute over 10 billion to the UK\u2019s economy"], ["2014-treasury-dec-elps_annex_final.txt", " There will be further loss payments to the second annuitant in subsequent years while the second annuitant remains alive"], ["2014-treasury-dec-Public_Spending_Statistics_July_2014_consolidated_revised.txt", " This chapter gives a brief overview"], ["2014-treasury-dec-39796_Cm_8847_Print_Ready.txt", " Achieving this ambition will depend on, at least, maintaining the current market share in advanced markets and securing greater exports to new, faster-growing emerging markets"], ["2014-treasury-dec-39796_Cm_8847_Accessible.txt", "  5 Committee of Public Accounts conclusion It is not clear whether there are adequate safeguards to protect taxpayers\u2019 interests in the contractual relationships between the private companies involved in managing and operating the Sellafield site Recommendation The Authority, Sellafield Limited and NMP should report publicly on the safeguards in place to protect taxpayers\u2019 interests and manage potential conflicts of interest in transactions between each party, their operation and their roles in securing value for money for public funds"], ["2014-treasury-dec-OLD_complete_v3.txt", "  Proposed revisions The changes will allow for GADs to be made by intermediaries representing individuals on behalf of those individuals and allow charities to use such GADs to claim Gift Aid"], ["2014-treasury-dec-MCD_draft_regulations.txt", " 2012700 there are other amending instruments but none is relevant to this Order"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " However, the legislation as currently drafted means that the chargeable person would in fact have to value their property on 1 April 2017 and file their return by 30 April 2017, giving them only 30 days in which to do so"], ["2014-treasury-dec-Cm_8869_Scotland_Analysis.txt", " In 201617, the proposed year of independence, experts like the Institute for Fiscal Studies estimate the Scottish deficit will be more than 5 per cent of its economy  more than twice the deficit expected for the whole of the UK in the same year"], ["2014-treasury-dec-FSCS_annual_report_2014_print.txt", " For advice on how to contact firms that are no longer in business, contact us"], ["2014-treasury-dec-PU1660_IFRS_accounting_guidance.txt", " In the example of the conditions of grant funding provided to an entity set out in paragraph 12 above, if these conditions were such that that they specified the operational mandate for the grant outcomes then these might be deemed to be active or substantive"], ["2014-treasury-dec-Flood_defence_scheme_tax_relief.txt", "  Paragraph 4 applies new sections 86A and 86B of CTA 2009 to property businesses"], ["2014-treasury-dec-OLD_complete_v3.txt", "  Summary of impacts Exchequer impact m  2014-15 2015-16 2016-17 2017-18 2018-19 2019-20 -10 -5 -10 -10 -10 These figures are set out in Table 2"], ["2014-treasury-dec-Scotland_analysis__Fiscal_policy_and_sustainability.txt", "2 This paper includes a geographical share of UK North Sea oil and gas revenues in Scotland\u2019s overall revenues"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", "0 billion 2011-12 0"], ["2014-treasury-dec-Partnerships_Mixed_membership_partnerships__Alternative_investment_fund_managers__Transfer_of_assets___income_Streams_through_partnerships.txt", " if they sold their shares on the AIM market  3"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", " However, the ONS will classify Sukuk in due course and this will determine whether in outturn the proceeds from Sukuk issuance act to reduce the CGNCR, or act to finance the CGNCR in the same way as gilts"], ["2014-treasury-dec-Wales_Bill_-_Explanatory_Notes_-_Report_Stage_-_Final_10-6-14.txt", "  Section 116M5 provides that information acquired by HMRC under this section is to be treated for the purposes of CRCA 2005 as acquired in connection with a function of theirs"], ["2014-treasury-dec-FSCS_annual_report_2014_print.txt", " Using the pre-defined criteria, every director was invited to comment on the performance and operation of the Board and each of its committees"], ["2014-treasury-dec-UK-China_policy_outcomes.txt", " Both sides urge members who have yet to ratify the 2010 quota and governance reforms to do  so without delay to further enhance the voice of emerging markets and developing countries"], ["2014-treasury-dec-EEA_Accounts_2013-14_-_print.txt", " Counterparty is the other party that participates in a financial transaction"], ["2014-treasury-dec-OOTLAR_19_March_2014__1_.txt", "  Further advice If you have any questions about this change, please contact Ann Little on 03000 586096 email ann"], ["2014-treasury-dec-government_financial_reporting_manual_201314.txt", "3 Recognition and Measurement 13"], ["2014-treasury-dec-Tobacco_duty_anti-forestalling_restrictions.txt", " Where a decision is taken to hold an emergency budget HMRC will not be able to provide 150 days\u2019 notice before the controlled period"], ["2014-treasury-dec-44695_Accessible.txt", "160 The government aims to have a tax system that is simple to understand, supports businesses and encourages growth"], ["2014-treasury-dec-PU1632_Sustainability_Reporting_Guidance.txt", " In addition a working group is to be established by ISO to examine the development of a standard in this area"], ["2014-treasury-dec-Wales_Bill_-_Impact_Assessment_-_Report_Stage_-_Welsh_Language_Version_10_6_14_pdf.txt", " 21  Felly, mae Llywodraeth y DU yn credu y byddai buddion sylweddol yn gysylltiedig  datganoli elfen o dreth incwm i\u2019r Cynulliad"], ["2014-treasury-dec-PESA_2014_-_print.txt", "4 Mining, manufacturing and construction  Total public order and safety  3"], ["2014-treasury-dec-PU1624_final__web_.txt", " If a contingent liability matures, the normal budgeting procedures apply"], ["2014-treasury-dec-44695_Autumn_Statement__Print_ready_.txt", "168 Tax administration in developing countries  The government will provide 5 million for HMRC to support capacity building in developing countries, by recruiting a dedicated team of tax experts to help developing countries tackle tax avoidance and evasion, complementing the work of HMRC\u2019s Capacity Building Unit and partnering with the World Customs Organisation, to share expertise and help developing countries implement the World Trade Organisation Trade Facilitation Agreement"], ["2014-treasury-dec-RRD_draft_for_consultation_-_draft_for_consultation_purposes.txt", " Additional specific conditions asset management vehicle 9"], ["2014-treasury-dec-banking_reform_impact_assessment_05072014.txt", "5  Costs How far banks pass through increased private costs from ring-fencing to customers rather than internalising private costs, and the subsequent impact on GDP"], ["2014-treasury-dec-44695_Autumn_Statement__Print_ready_.txt", " The changes also included improvements to the measurement of the non-profit institutions serving households sector, which incorporates charities"], ["2014-treasury-dec-OOTLAR_19_March_2014__1_.txt", " At Autumn Statement 2013 the Government announced that accelerated upfront payments would apply to those taxpayers who did not settle in response to the notice, and, in addition, the government announced that there would be further consultation in relation to how the accelerated payments measure could be applied more widely to taxpayers who have used avoidance schemes"], ["2014-treasury-dec-OLD_complete_v3.txt", " Payments by employers of travel expenses for home to office travel are generally chargeable to income tax as a payment of earnings under section 62 of the Income Tax Earnings and Pensions Act 2003 ITEPA and create a liability for Class 1 NICs as earnings from the employment as provided for in section 3 of the Social Security Contributions and Benefits Act 1992 SSCBA"], ["2014-treasury-dec-PESA_2014_-_print.txt", " General public services 1"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", "6 million jobs in the private sector between the first quarter of 2010 and the third quarter of 2013"], ["2014-treasury-dec-Country_and_Regional_Analysis_November_2014_Combined.txt", "1 General economic, commercial and labour affairs 4"], ["2014-treasury-dec-staff_survey_2013.txt", " See the appendix for further details"], ["2014-treasury-dec-37630_Budget_2014_Web_Accessible.txt", " It will also provide HMRC with additional tools to address a legacy stock of an estimated 65,000 avoidance cases"], ["2014-treasury-dec-Further_Devolution_to_Greater_Manchester_Combined_Authority_FINAL.txt", " Greater Manchester Combined Authority will at this stage hold joint accountability for the monitoring of provision against the outcome framework"], ["2014-treasury-dec-FRAB__119__09_-_Draft_Code_of_Practice_on_Local_Authority_Accounting_2014-15_with_Annexes.txt", "  d  the proportion of voting rights held by minority interests, if different from the proportion of ownership interests held"], ["2014-treasury-dec-main_supply_estimates_2014_2015_web.txt", " The administration and the associated non-cash items incurred by the Valuation Office Agency through the setting and maintaining of property assessments for Council Tax, Non-Domestic Rating, Fair Rents, Housing Benefit, Local Housing Allowance, the payment of Local Authority Rates on behalf of accredited foreign countries, and providing valuation and property services and advice to clients where public funds are involved"], ["2014-treasury-dec-solvency_2_consultation_annex_b.txt", " 4 This regulation does not restrict what may otherwise be done under section 138A of FSMA 10"], ["2014-treasury-dec-MCD_draft_regulations.txt", " 2 If the FCA decides to revoke the registration of a registered consumer buy-to-let mortgage firm other than at the firm\u2019s request or with the firm\u2019s consent a the FCA must give that firm a decision notice, and b that firm may refer the matter to the Tribunal"], ["2014-treasury-dec-Wales_Bill_-_Explanatory_Notes_-_Report_Stage_-_Final_10-6-14.txt", " Subsection 3a amends section 1084a of GOWA 2006 to specify that the legislative competence test in section 1084a is now also subject to the new subsection 4A"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_web.txt", " The former Chief Executive Officer Tony Hobman was the highest-paid member of the Service for the year ended 31 March 2013"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " Part 1 of the Schedule introduces a relief from capital gains tax on disposals of shares in a trading company or in the parent company of a trading group"], ["2014-treasury-dec-PSS_April_2014.txt", " Additionally the Country and Regional Analysis is published in October or November each year"], ["2014-treasury-dec-Wales_Bill_-_Explanatory_Notes_-_Report_Stage_-_Welsh_Language_Version_10_6_14_pdf.txt", " Mae\u2019r Atodlen yn rhoi mwy o fanylion hefyd am y darpariaethau i\u2019w cynnwys mewn Gorchymyn yn y Cyfrin Gyngor a wneir o dan gymal 11"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", "2  Land  Plant and machinery  Other\u2019 consists of  Net book value  Owned Finance leased On balance sheet PFI PFI reversionary interest  Dwellings  Buildings  Infrastructure assets bn 266"], ["2014-treasury-dec-44695_Autumn_Statement__Print_ready_.txt", " The Northern Ireland Executive, Scottish Government and Welsh Government will each see increases in their budgets, to be allocated according to their own priorities, as a result of spending decisions taken by the UK government at this Autumn Statement"], ["2014-treasury-dec-Scotland_analysis__Fiscal_policy_and_sustainability.txt", " For the UK projection HM Treasury make many of the same assumptions as the OBR in its FSR 2013, on aspects such as the rate of productivity growth, migration and interest rates"], ["2014-treasury-dec-44369_Cm_8958_accessible.txt", "1 On the basis of a report by the NAO, the Committee took evidence, on 25 June 2014, from the Department for Environment, Food and Rural Affairs on the department\u2019s oversight of three PFI waste projects"], ["2014-treasury-dec-FRAB__119__08_-_Annex_H_-_2014-15_FReM.txt", "39 Where heritage assets are reported in the Statement of Financial Position, the following should be disclosed i  the carrying amount of heritage assets at the beginning of the financial period and at the Statement of Financial Position date, including an analysis between those classes or groups of heritage assets that are reported at cost and those that are reported at valuation and  ii  where assets are reported at valuation, sufficient information to assist in an understanding of the valuations being reported and their significance"], ["2014-treasury-dec-PU1616_OTS_employee_benefits_final_report.txt", "  Who will benefit from the abolition 4"], ["2014-treasury-dec-39796_Cm_8847_Accessible.txt", "  5 Committee of Public Accounts conclusion HMRC has not adequately simplified the tax rules for reliefs on donations"], ["2014-treasury-dec-OLD_complete_v3.txt", " Individuals investing under the SITR scheme benefit from a range of tax reliefs including income tax relief on the amount subscribed for shares in eligible companies or qualifying loans, and favourable capital gains tax treatment on eligible investments"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", " If this contingent liability crystallised, it would result in a transaction between HM Treasury and NRAM, and therefore would be eliminated from the Group position"], ["2014-treasury-dec-Wales_Bill_-_Explanatory_Notes_-_Report_Stage_-_Welsh_Language_Version_10_6_14_pdf.txt", "  Mae adran 116E newydd yn diffinio trethdalwr yng Nghymru Welsh taxpayer at ddibenion Rhan 4A o DLlC 2006"], ["2014-treasury-dec-assurance_frameworks_191212.txt", " Internal audit will place reliance upon assurance mechanisms in the first and second lines of defence, where possible, to enable it to direct its resources most effectively, on areas of highest risk or where there are gaps or weaknesses in other assurance arrangements"], ["2014-treasury-dec-Public_Spending_Statistics_July_2014_consolidated_revised.txt", "6 Central government support for local government expenditure is provided in two main forms capital and current grants and the redistribution of non-domestic rate payments"], ["2014-treasury-dec-IFRS_16_Application_Guidance_December_2020.txt", "21 If the cost model in IFRS 16 is used as a proxy for current value in existing use or fair value then this fact should be disclosed, including the classes of right-ofuse assets within which it has been used where appropriate and the reasons why"], ["2014-treasury-dec-Scotland_analysis__Fiscal_policy_and_sustainability.txt", "37 In the event of independence, the allocation of the national debt would also be subject to negotiation"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", " ESA95 is  168\u2003\u2003 Annual report and accounts 2013-14  in turn consistent with the System of National Accounts SNA93, which is prepared under the auspices of the United Nations"], ["2014-treasury-dec-Building_societies_bail-in_order_draft_5th_March_2014_consultation_draft.txt", " g Section 80A was inserted by the Financial Services Banking Reform Act 2013, Schedule 2"], ["2014-treasury-dec-PU1719_HMT_Science_.txt", "7 There are public sector research establishments such as the National Physical Laboratory, AWE, DSTL, the British Geological Survey, the Health and Safety Laboratories, the Met Office, and the Ordnance Survey which provide direct scientific support not only to the government but also to innovative businesses through access to specialist facilities and data, expertise and knowhow"], ["2014-treasury-dec-Scotland_analysis__Fiscal_policy_and_sustainability.txt", " Again, neither of these proposals are costed"], ["2014-treasury-dec-elps_main_doc_final.txt", "12 The remainder of this chapter explains the rules that the Scheme will follow to identify the recipients of payments in these cases"], ["2014-treasury-dec-45502_Cm_8988_Accessible.txt", " This will change the level of spending which budgets allow through a reduction or increase of a departments\u2019 DEL by amending budget control totals"], ["2014-treasury-dec-Modernising_the_taxation_of_corporate_debt_and_derivative_contracts.txt", "  89  In section 710 other definitions a for the definition of fair value accounting substitute fair value accounting means a basis of accounting under which a assets and liabilities are measured in the company\u2019s balance sheet at their fair value, and b changes in the fair value of assets and liabilities are recognised as items of profit or loss,, and b omit the definition of statement of comprehensive income"], ["2014-treasury-dec-45502_Cm_8988_Print.txt", "00  Treasury UK Asset Resolution  Network Rail  219"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " Subsection 9 provides that this clause has effect from the 2015-16 tax year and subsequent years"], ["2014-treasury-dec-FSCS_annual_report_2014_print.txt", " These included, for example, the Remuneration Report and the disclosures of exit packages"], ["2014-treasury-dec-Public_Spending_Statistics_July_2014_consolidated_revised.txt", "1 shows trends in public spending since 1972-73 in terms of three spending aggregates public sector current expenditure public sector net investment and Total Managed Expenditure TME"], ["2014-treasury-dec-promoters_of_tax_avoidance_schemes_amendment_of_return_to_take_account_of_relevant_judicial_rulings_and_dotas.txt", "  2  Meaning of promoter 1  Promoter means a person who is a promoter a in relation to a relevant proposal see subsection 2, or b in relation to relevant arrangements see subsection 4"], ["2014-treasury-dec-37630_Budget_2014_Web_Accessible.txt", " 31 See Panizza and Presbitero, 2012 and also, e"], ["2014-treasury-dec-FRAB_121_07_IFRS_13_annex_exposure_draft_of_proposed_amendments_to_FReM.txt", "1  EU adopted IFRS  6"], ["2014-treasury-dec-37630_Budget_2014_Web_Accessible.txt", " Presbitero 2012 Public Debt and Economic Growth Is There a Causal Effect\u2019, Mo"], ["2014-treasury-dec-freedom_and_choice_in_pensions_web_210314.txt", "5  This is a stylised assumption for demonstrative purposes"], ["2014-treasury-dec-44695_Autumn_Statement__Print_ready_.txt", " Finance Bill 2015 29 2"], ["2014-treasury-dec-Pension_flexibility.txt", " Other impacts have been considered and none have been identified"], ["2014-treasury-dec-Scotland_analysis__Fiscal_policy_and_sustainability.txt", "31 HM Treasury\u2019s assumption of higher migration reduces some of the costs from independence since more migrants are assumed to be, but may not necessarily be, of working age and paying taxes"], ["2014-treasury-dec-Pension_Liberation_Policy_Pack__v2_0.txt", " New section 272C3 provides that the liability falls to the person or persons who were the  scheme administrator immediately before the relevant day in relation to P or Q as appropriate"], ["2014-treasury-dec-main_supply_estimates_2014_2015_web.txt", " Similarly, the relationship between the Principal Accounting Officer and the ALB Accounting Officers is set out in writing"], ["2014-treasury-dec-PESA_2014_-_print.txt", " Treatment of financial sector interventions in expenditure on services In December 2009 the ONS created an alternative measure of Public Sector Net Borrowing PSNBex"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", "18 There were 7 Accident, Near Miss or Work Related Ill Health reports, compared to 12 for the previous year"], ["2014-treasury-dec-Wales_Bill_Command_Paper_-_English.txt", " Following the precedent set when business rates were fully devolved to Scotland and Northern Ireland, the full devolution of business rates will involve a one-off adjustment to the Welsh Government\u2019s block grant comprising two elements   a deduction will be made to the block grant baseline, the size of which the UK Government is discussing with the Welsh Government"], ["2014-treasury-dec-PESA_2014_-_print.txt", "8 bn resource DEL and 0"], ["2014-treasury-dec-44695_Accessible.txt", " Should the government decide to proceed, a more detailed consultation will be undertaken"], ["2014-treasury-dec-EEA_Accounts_2013-14_-_print.txt", " The tables below illustrate the concentration of the assets held by the EEA first by geographical region and, second, by credit rating"], ["2014-treasury-dec-Scotland_analysis__Fiscal_policy_and_sustainability.txt", " That is because the majority of these assets are either i"], ["2014-treasury-dec-EU_finances_2014_final.txt", " On 3 April 2014, the European Parliament agreed to discharge the 2012 EU budget"], ["2014-treasury-dec-44695_Autumn_Statement__Print_ready_.txt", " Since Budget 2014 external risks facing the UK have increased and the UK is not immune to the problems being experienced in Europe and other parts of the world economy"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", " The government acted on this intention in September 2013 when it sold 6 of shares in Lloyds, raising 3"], ["2014-treasury-dec-PU1616_OTS_employee_benefits_final_report.txt", "  Equipping employers 5"], ["2014-treasury-dec-survivor-benefits-in-occupational-pension-schemes.txt", "14 Over time, changes in society meant that the reasons for these differences in provision began to be eroded"], ["2014-treasury-dec-freedom_and_choice_in_pensions_print_210314.txt", "  1  Office for National Statistics  2  Office for National Statistics  9  Furthermore, two thirds of workers over 65 are part-time, meaning that their income needs are no longer as consistent through their retirement"], ["2014-treasury-dec-03._2013-14_DEPARTMENT_YELLOW.txt", " It also includes other comprehensive income and expenditure, which include changes to the values of non-current assets and other financial instruments that cannot yet be recognised as income or expenditure"], ["2014-treasury-dec-main_supply_estimates_2014_2015_web.txt", " The Estimate includes the Department's net expenditure, administration costs, costs of Executive Agencies, net  costs of the NDPBs, subsidies to Public Corporations, research and development, payments to Executive Agencies, as well as reimbursable costs and offsetting EU receipts"], ["2014-treasury-dec-central_african_republic.txt", "Has engaged in the abduction, killing and mutilation of thousands of civilians in Central Africa, including hundreds in the Central African Republic"], ["2014-treasury-dec-OLD_complete_v3.txt", "  Further advice If you have any questions about this change, please contact the Employment Income Policy Team at employmentincome"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " VED rates for goods vehicles licensed in the United Kingdom are being reduced and restructured to offset the cost of HGV Road User Levy rates"], ["2014-treasury-dec-FRAB__119__08_-_2013-14_and_2014-15_FReM_and_illustrative_statements_including_Annexes_A_to_E.txt", " Revaluations and impairments  investments In Departmental Accounts, upwards revaluations of certain types of financial asset are taken directly to the SoCNE, rather than any revaluation reserve"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", " The amortisation period and method are reviewed at least at each financial year end"], ["2014-treasury-dec-Russia.txt", " Inter alia, the militant group seized control of several government buildings in Eastern Ukraine in early April 2014, thus undermining the territorial integrity, sovereignty and indepedence of Ukraine"], ["2014-treasury-dec-main_supply_estimates_2014_2015_web.txt", "  The responsibilities of an Accounting Officer, including responsibility for regularity and propriety of the public finances for which an Accounting Officer is answerable, for keeping proper records and safeguarding assets, are also set out in Chapter 3 of Managing Public Money"], ["2014-treasury-dec-AS2014_data_sources_final.txt", "ukonsrelasheannual-survey-of-hours-and-earnings2014-provisionalresultsindex"], ["2014-treasury-dec-Wales_Bill_-_Explanatory_Notes_-_Report_Stage_-_Welsh_Language_Version_10_6_14_pdf.txt", "  Mae adran 11B5 a 6 yn gwneud adran 6B newydd yn ddarostyngedig i adran 13 o DTI 2007 ac achosion eraill lle y gall incwm fod yn drethadwy ar gyfradd wahanol"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", "  Infrastructure assets will include road networks, sewer systems, water and power supply systems and communications networks"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", "  Not relevant  An entity shall account for award credits as a separately identifiable component of the sales transactions in which they are granted"], ["2014-treasury-dec-Public_Spending_Statistics_July_2014_consolidated_revised.txt", "6 has been corrected at the total as well as the functional component level, for all outturn periods"], ["2014-treasury-dec-FRAB__119__08_-_Annex_F_Chapter_05_Form_and_content__2013-14.txt", "15 Entities falling within the scope of reporting under the Greening Government commitments i"], ["2014-treasury-dec-IUK_Routemap_Case_Study_Crossrail.txt", "  \u00a0This  \u00a0capability  \u00a0needs  \u00a0to  \u00a0exist  \u00a0within  \u00a0 or  \u00a0alongside  \u00a0the  \u00a0client  \u00a0organisation  \u00a0throughout  \u00a0the  \u00a0programme  \u00a0lifecycle"], ["2014-treasury-dec-OOTLAR_19_March_2014__1_.txt", "55  Guardians allowance  per week Guardians allowance  15"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", "  11  Comptroller and Auditor General, The first sale of shares in Lloyds Banking Group, Session 2013-14, HC 883, December 2013  96\u2003\u2003 Annual report and accounts 2013-14  Figure 8 Lloyds share sale calculation of accounting profit Sale date  Shares sold  Purchase price1  Sale price  Net gain loss  Previous impairments  Profit on disposal recognised in 2013-14 Statement of Comprehensive Net Expenditure 2 m  m  pence  pence  m  m  17 September 2013  4,282  174"], ["2014-treasury-dec-freedom_and_choice_in_pensions_print_210314.txt", " This section of the consultation provides the government\u2019s initial assessment of these impacts"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " Subsection 3 amends section 733 in order to apply new subsection 726 for the purpose of section 73 in the same way that it applies for section 72"], ["2014-treasury-dec-spend04_sciencedoc_1_090704.txt", " Given the devolved nature of UK research funding and industrial policy, it is also important that there are strong connections between international and national RD networks and the economic plans of the UK\u2019s countries and regions"], ["2014-treasury-dec-SDPR_Update_September_2014___published_as_Clarifications_.txt", "75  31-Dec-98  1-Apr-99  0"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " PVD Amended Article 58  Objective Moves the place of supply to where the non-taxable person is established, has his permanent address or usually resides"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " The subsection makes clear that this means the tax is due and payable regardless of whether it is subject to review under Clause 20, or appeal under Clause 21"], ["2014-treasury-dec-44695_Autumn_Statement__Print_ready_.txt", "4 Comparison of key fiscal aggregates to Budget 2014  GDP, unless otherwise stated Outturn Forecast 2013-14 2014-15 2015-16 2016-17 2017-18 2018-19 2019-20 Public sector net borrowing billion Autumn Statement 2014 ESA10 Budget 2014 ESA10 consistent1 Change compared to Budget  97"], ["2014-treasury-dec-freedom_and_choice_in_pensions_print_210314.txt", "enquirieshm-treasury"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", "  35  40  2 In subsection 1c, for section 3073c substitute section 306A1c"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", "9 million 2012-13 10"], ["2014-treasury-dec-PESA_2014_-_print.txt", " Total recreation, culture and religion 9"], ["2014-treasury-dec-VAT_-_power_to_provide_for_refunds_to_certain_persons.txt", "  2019-20 nil  Economic impact Impact on individuals, households and families  The measure is not expected to have any economic impact"], ["2014-treasury-dec-main_supply_estimates_2014_2015_web.txt", " National Savings and Investments also aims to leverage its core infrastructure and capability further with other government bodies"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", "11 Against this, a resilient labour market and falling inflation have eased pressures on households\u2019 budgets"], ["2014-treasury-dec-Partnerships_Salaried_member_rules.txt", " ITEPA means the Income Tax Earnings and Pensions Act 2003"], ["2014-treasury-dec-44695_Autumn_Statement__Print_ready_.txt", " 15  18  Autumn Statement 2014  4469501Chapter1 Complete"], ["2014-treasury-dec-FRAB__119__04_-_WGA_2011-12_key_facts_and_figures.txt", " This decreased by 2 billion in the year"], ["2014-treasury-dec-survivor-benefits-in-occupational-pension-schemes-annex-b.txt", " of members Total preserved Average age Deferred pension bn pensioners 13 000s Males  113  0"], ["2014-treasury-dec-Extension_of_Ring_Fence_Expenditure_Supplement.txt", "  Commencement 14  The amendments made by this Schedule have effect in relation to accounting periods ending on or after 5 December 2013"], ["2014-treasury-dec-A0_Low_Carbon_-_Renewables_East_Enterprise_Area_-_Dundee_Port.txt", "1m  5 ta ub S El S  6  18"], ["2014-treasury-dec-PU1624_final__web_.txt", "85 Tax credits are transfers of resources made through the tax system"], ["2014-treasury-dec-39796_Cm_8847_Print_Ready.txt", " MHRA and EMA have published public assessment reports following approval of new medicines since October 2005"], ["2014-treasury-dec-main_supply_estimates_2014_2015_web.txt", "  Unquantifiable  Under the Financial Services and Markets Act 2000 Dissolution of Insurance Brokers Registration Council Consequential Provisions Order 2001 which came in to force on 30 April 2001, all assets and liabilities of the Insurance Brokers\u2019 Registration Council IBRC passed to HM Treasury"], ["2014-treasury-dec-DAO_Treasury_Minutes_2014_Update.txt", "  6 Committee of Public Accounts conclusion Information to measure the performance of providers is not comparable, making it difficult to assess the value for money they offer and inhibiting the operation of a market driven by student choice Recommendation The Treasury should update the Committee by November 2011 on the extent of the savings to be achieved, where and how they have been achieved, and how it is minimising the risk of compromising service quality in individual PFI projects and across the programme"], ["2014-treasury-dec-Public_Spending_Statistics_July_2014_consolidated_revised.txt", " Public order and safety 2 4"], ["2014-treasury-dec-PU1719_HMT_Science_.txt", "4 To meet demand for STEM skills over the next decade, we need a significant increase in the number of young people achieving high grades in maths and science at GCSE, so that more young people are better equipped for further study and work"], ["2014-treasury-dec-OLD_complete_v3.txt", "  Current law The main SDLT legislation is in Part 4 Finance Act 2003"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", " A firmly established annual business planning process is managed systematically by the Executive Management Board, in consultation with ministers, and produces an agreed work programme"], ["2014-treasury-dec-Wales_Bill_Command_Paper_-_Welsh.txt", " Mae dau senario ar gyfer addasu\u2019r grant bloc   Os yw Llywodraeth Cymru\u2019n gosod cyfradd o 10c ym mlwyddyn 1, bydd darogan yr OBR yn penderfynu faint o  niwed\u2019"], ["2014-treasury-dec-Govt_NC5_and_NS4_Tax_relief_for_theatrical_production_.txt", " New subsection 1217K4 sets out the two rates for theatre tax relief"], ["2014-treasury-dec-DAO_GEN_04-14_Accounts_Direction_2014-15_18_December_2015.txt", " These executive agencies shall prepare accounts for the year ended 31 March 2015 in compliance with the accounting principles and disclosure requirements of the edition of the Government Financial Reporting Manual issued by HM Treasury the FReM which is in force for 2014-15"], ["2014-treasury-dec-PU1616_OTS_employee_benefits_final_report.txt", " The current legislation does not allow living accommodation in employer owned or rented accommodation to be included in a P11D dispensation"], ["2014-treasury-dec-FRAB__119__08_-_Annex_H_-_2014-15_FReM.txt", " Where a Register of Interests that is open to the public is maintained, disclosure may be limited to how access to the information in that Register may be obtained  c  information regarding the disclosure of the remuneration paid to the auditors for any non-audit work undertaken by the auditors as required by Regulations made under Section 494 of the Companies Act 2006  d  publish sickness absence data  e  Public Sector Information Holders should also include a statement that name of entity has complied with the cost allocation and charging requirements set out in HM Treasury and Office of Public Sector Information guidance and  f  reporting of personal data related incidents"], ["2014-treasury-dec-PU1719_HMT_Science_.txt", " This network of technology and innovation centres focuses on sectors or challenges that have large global market potential and where the UK has a global research lead"], ["2014-treasury-dec-Amendment_1-3.txt", "1  NOTICES OF AMENDMENTS Monday 23 June 2014 CONSIDERATION OF BILL Mr Chancellor of the Exchequer 1  Clause 207, page 138, line 23, at end insert 2A The grounds on which an appeal under subsection 1 may be made include in particular a that Condition A, B or D in section 197was not met in relation to the follower notice, b that the judicial ruling specified in the notice is not one which is relevant to the chosen arrangements, c that the notice was not given within the period specified in subsection 6 of that section, or d that it was reasonable in all the circumstances for P not to have taken the necessary corrective action see section 2014 in respect of the denied advantage"], ["2014-treasury-dec-2902216_ScotlandAnalysis_Conclusion_acc2.txt", " This reduces the tax revenues that an independent Scotland would be heavily reliant upon to fund public spending in future"], ["2014-treasury-dec-PESA_2014_-_print.txt", " Total DEL is the sum of the resource budget DEL and the capital budget DEL, less depreciation"], ["2014-treasury-dec-PESA_2014_-_print.txt", " Receipts from the EU are treated as non identifiable within TES"], ["2014-treasury-dec-OLD_complete_v3.txt", "  Current Law DOTAS is provided for in Part 7 of the Finance Act FA 2004"], ["2014-treasury-dec-FRAB__119__08_-_2013-14_and_2014-15_FReM_and_illustrative_statements_including_Annexes_A_to_E.txt", "  IASIFRS adaptation  Yes, minor change to text of existing IAS 36 adaptation"], ["2014-treasury-dec-20140915_FinalDraftSI.txt", " Article 4 of this Order makes amendments to Schedule 5 of the Regulated Activities Order to set out new specified benchmarks"], ["2014-treasury-dec-FEMR_Recommendations_on_additional_financial_benchmarks_to_be_brought_into_UK_regulatory_scope_logo.txt", "  The London Gold Fixing is currently produced through an auction system involving  participating members"], ["2014-treasury-dec-Payment_systems_regulator_IA.txt", " Given the fundamental importance of the money transmission system to the economy, any inefficiency has a significant impact on economic welfare"], ["2014-treasury-dec-main_supply_estimates_2014_2015_web.txt", " The Estimates may be accompanied by further notes providing additional information to Parliament about the specific nature of the department\u2019s plans, details of grants in aid, changes in accounting policies, etc"], ["2014-treasury-dec-PESA_2014_-_print.txt", "1 The main differences since that publication being   The most recently available mid year population estimates see Annex F have been used to produce Chapter 9 and 10 per head data"], ["2014-treasury-dec-Public_Spending_Statistics_July_2014_consolidated_revised.txt", "  31  Public Spending Statistics July 2014  CHAPTER 2 ECONOMIC ANALYSES OF BUDGETS  OVERVIEW The tables in chapter 2 of Public Spending Statistics present an analysis by economic category of the budgeting aggregates shown in chapter 1"], ["2014-treasury-dec-RELEVANT_HIGH_VALUE_DISPOSALS_GAINS_AND_LOSSES.txt", " Paragraph 6 provides rules for computing ATED-related gains and losses where there is no 'rebasing'"], ["2014-treasury-dec-PU1616_OTS_employee_benefits_final_report.txt", "35 It was suggested by some employers that FREs are so low that they should be scrapped and the money saved used to raise personal allowances for everyone"], ["2014-treasury-dec-Venture_Capital_Schemes.txt", " The legislation provides for different provisions to take effect at different times"], ["2014-treasury-dec-OOTLAR_19_March_2014__1_.txt", "  A110  Proposed revisions Legislation will be introduced in Finance Bill 2014 to amend paragraph 42A of Schedule 6"], ["2014-treasury-dec-EEA_Accounts_2013-14_-_web.txt", " In order to reduce this risk and to ensure the necessary liquidity, the EEA predominantly holds securities issued or guaranteed by the national governments of the United States, Euro area countries and Japan"], ["2014-treasury-dec-FRAB__120__03_-_Annex_A__ITC_and_WG_Report.txt", "  There are different types of arrangements for non-current assets between schools and their promoters"], ["2014-treasury-dec-20140310_bailin_section48p_order_CONSULTATION_DRAFT_FINAL_FINAL__2_.txt", " 21, section 1011, 5"], ["2014-treasury-dec-OLD_complete_v3.txt", "  Policy objective This measure removes an anti-avoidance rule which is no longer needed, and prevents artificial manipulation of the emergence of losses purely to obtain a tax advantage"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", " In 2018-19 this differential will reduce to 3 percentage points"], ["2014-treasury-dec-FRAB_121_03_mid_year_reporting_annex_PSU_report.txt", "6  Delivery and Performance Updates All reports made some attempt to report delivery and performance updates against stated aims and objectives"], ["2014-treasury-dec-Govt_NC6_exclusion_of_incentivised_electricity_or_heat_generation_activities.txt", " The tax-advantaged venture capital schemes are designed to encourage investment by individuals in qualifying early-stage and developing companies, by offering a range of tax reliefs to investors who meet the conditions of the relevant scheme"], ["2014-treasury-dec-Partnerships_Salaried_member_rules.txt", " All statutory references are to ITTOIA unless otherwise stated"], ["2014-treasury-dec-03._2013-14_DEPARTMENT_YELLOW.txt", " Property, plant and equipment Consolidated  201X-1Y Land  000  Buildings  Dwellings  Information Technology  000  000  000  Plant  Machinery 000  Furniture  Fittings  Payments on Account  Assets under Construction  000  000  Total  000  Cost or valuation At 1 April 201X Additions Donations Disposals Impairments Reclassifications Revaluations At 31 March 201Y Depreciation At 1 April 201X Charged in year Disposals Impairments Reclassifications Revaluations At 31 March 201Y Carrying amount at 31 March 201X Carrying amount at 31 March 201Y  Asset financing Owned Finance Leased On-balance sheet SoFP PFI and other service concession arrangements Contracts Carrying amount at 31 March 201Y Of the total Department Agencies Other designated bodies Carrying amount at 31 March 201Y  The headings used to analyse assets and sources of financing should reflect the department\u2019s material items"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", "37 HM Treasury is the sole shareholder in the Bank of England"], ["2014-treasury-dec-39796_Cm_8847_Accessible.txt", " Recommendation The department and NHS England should make better use of existing and emerging data, and of research, to monitor progress against its policy objectives and to inform decisions"], ["2014-treasury-dec-supplementary_estimates_and_new_estimates_2013_14_120214_correction.txt", " In discharging these responsibilities, particular regard is given to - observing any accounting and disclosure requirements including any Accounts Direction and applying suitable accounting policies on a consistent basis - making judgements and estimates on a reasonable basis - stating whether applicable accounting standards, as set out in the Financial Reporting Manual FReM, or an organisation\u2019s version of it, have been followed, and explain any material departures in the accounts and - preparing the accounts on a going concern basis"], ["2014-treasury-dec-201407forecomp_final.txt", "0 Independent consensus  1"], ["2014-treasury-dec-FRAB__119__08_-_Annex_I4_-_MAGENTA_PENSION_SCHEME_2014-15.txt", "1 Losses Statement  Schemes should include a note on losses if the total value exceeds 300,000"], ["2014-treasury-dec-STRENGTHENING_PENALTIES_FOR_OFFSHORE_NON_COMPLIANCE.txt", " 6 In relation to an offshore transfer, the territory in question for the purposes of paragraph 6A is the highest category of territory by virtue of which the information involves an offshore transfer"], ["2014-treasury-dec-45502_Cm_8988_Print.txt", " For example, the Cabinet Office oversees work on business plans across departments, and supported ministers in forming the Programme for Government"], ["2014-treasury-dec-Scotland_analysis__Fiscal_policy_and_sustainability.txt", "  Scotland analysis assessment of a sterling currency union"], ["2014-treasury-dec-Wales_Bill_-_Explanatory_Notes_-_Report_Stage_-_Welsh_Language_Version_10_6_14_pdf.txt", "  Mae is-adran 1 yn cyflwyno Pennod 4 adran 116N o Ran 4A newydd o DLlC 2006"], ["2014-treasury-dec-2902216_ScotlandAnalysis_Conclusion_acc2.txt", " Barriers to trade remain between EU Member States"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " These provisions are part of a wider review of certain parts of the partnership rules announced at Budget 2013"], ["2014-treasury-dec-main_supply_estimates_2014_2015_web.txt", "  2  The resource provision in the Estimate is for the interest cost arising during the year from the increases in the present value of the discounted provision for scheme liabilities because the benefits are one year closer to settlement"], ["2014-treasury-dec-Lump_sums_provided_under_armed_forces_early_departure_scheme.txt", " The Ministry of Defence will introduce a new EDP scheme EDP 15 on 1 April 2015"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " They will continue to be liable to UK tax on any income which is related to their participation at the Glasgow Grand Prix"], ["2014-treasury-dec-PESA_2014_-_print.txt", "  Central Government Adjustments in the National Accounts Expenditure on Goods and Services VAT refunds D"], ["2014-treasury-dec-Notice_South_Sudan_210121.txt", "  3  ANNEX TO NOTICE FINANCIAL SANCTIONS SOUTH SUDAN THE SOUTH SUDAN SANCTIONS EU EXIT REGULATIONS 2019 S"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " If the proposed monitoring notice identifies a breach of more than one condition of the conduct notice then the Tribunal will only refuse to approve the giving of a monitoring notice if it holds that all of the conditions were unreasonably imposed assuming it is accepted that there was a breach on the facts and that the giving of the monitoring notice would be a justified response to that breach"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", " 95 Note 35 - Provisions"], ["2014-treasury-dec-FRAB__120__02_-_IFRS_13_Fair_Value.txt", " At the December 2013 meeting, the Treasury and CIPFA proposed that assets that are used to deliver services directly to the public could be valued based on their service potential and other assets would measured at fair value in accordance with IFRS 13"], ["2014-treasury-dec-government_financial_reporting_manual_201314.txt", " Purchased allowances give rise to an asset"], ["2014-treasury-dec-FRAB__119__08_-_2013-14_and_2014-15_FReM_and_illustrative_statements_including_Annexes_A_to_E.txt", " By including such impairments in a primary statement, there will be visibility to Parliament and others of the consumption of economic benefits due to poor management decision making"], ["2014-treasury-dec-44369_Cm_8958_accessible.txt", "2 The regulatory framework is designed to support the market to deliver an efficient and effective roll out while avoiding suppliers changing meters unnecessarily on gaining a new customer"], ["2014-treasury-dec-Social_investment_tax_relief__SITR__draft_guidance.txt", " The investment must be held for a period of 3 years from the date the investment is made for relief to be retained"], ["2014-treasury-dec-44695_Accessible.txt", "60 The government is further backing working parents by expanding start up grants available to childcare businesses"], ["2014-treasury-dec-Partnerships_Mixed_membership_partnerships__Alternative_investment_fund_managers__Transfer_of_assets___income_Streams_through_partnerships.txt", " There may be differences between the way that the taxable profits are calculated for individual and non-individual members, in particular, due to different computational rules for income tax and corporation tax"], ["2014-treasury-dec-FRAB__119__08_-_Annex_H_-_2014-15_FReM.txt", "4, this section details adaptations and interpretations of the following accounting standards that provide guidance on the formats of, and disclosures in, financial statements IAS 1 Presentation of Financial Statements IAS 7 Statement of Cash Flows IAS 10 Events after the Reporting Period IAS 24 Related Party Disclosures and IFRS 8 Operating Segments"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", " NHS bodies within the resource accounting boundary shall only consolidate interests in other entities where  74  Department of Health  Draft NHS Manual for Accounts 2014-15  StandardInterpretation and its objective  Applicability to the NHS as prescribed by the FReM the other entity is also within the resource accounting boundary and the parent entity exercises in-year budgetary control over the entity"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", "  363  2  Consultation draft  1  SDLT alternative property finance relief 1  FA 2003 is amended as follows"], ["2014-treasury-dec-OLD_complete_v3.txt", " Paragraphs 1 to 3A of Schedule 29 to FA 2004 set out the conditions for a lump sum to be a PCLS"], ["2014-treasury-dec-Pension_Liberation_Policy_Pack__v2_0.txt", " Paragraph 17 provides a power for HMRC to make regulations for assessments in respect of any liability under new section 272C"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_web.txt", "8m from our Debt Advice general reserve to our Debt Advice special reserve which are ring fenced funds to cover the expected increased redundancy liability"], ["2014-treasury-dec-budget_2014_data_sources.txt", "  Data source, including ONS source code if applicable HM Treasury policy costings  Further reference information These projections are calculated from economic estimates, detailed costing models, and include numerous assumptions that have a material impact they are therefore outside the domain of official statistics"], ["2014-treasury-dec-PESA_2014_-_print.txt", " Similar systems apply in Wales and Scotland"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_print.txt", " The FCA funding for the year ended 31 March 2013 provides cover for inherited redundancy liabilities 1"], ["2014-treasury-dec-44369_Cm_8958_print_ready.txt", " The department relies primarily on the local accountability system of checks and balances to ensure that local authorities achieve value for money with unringfenced funding"], ["2014-treasury-dec-OOTLAR_19_March_2014__1_.txt", "  Other impacts  Other impacts have been considered and none have been identified"], ["2014-treasury-dec-44695_Accessible.txt", "29 Local Growth Deals  The government will allocate a further 1 billion from the 12 billion Local Growth Fund between 2016-17 and 2020-21 to support a second round of Growth Deals"], ["2014-treasury-dec-44695_Accessible.txt", " For example, evidence shows the best performing schools focus their spend on teachers rather than back-office"], ["2014-treasury-dec-FSCS_annual_report_2014_web.txt", " Levy income is recognised net of any surplus against expenditure in the year in the Statement of Comprehensive Income"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", " Following this transfer of responsibility to the government, the Royal Mail Statutory Pension Scheme RMSPS was established to provide for pensions or other benefits to be payable to or in respect of persons who are or have been qualifying members of the RMPP"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", "  Employee assistance 4"], ["2014-treasury-dec-Scotland_analysis__Fiscal_policy_and_sustainability.txt", " These greater fiscal challenges are driven primarily by  2 3 4 5    the continued decline in North Sea oil and gas tax revenues and    a more rapidly ageing population than the rest of the UK, driven by a shrinking working age population"], ["2014-treasury-dec-Further_devolution_manchester_nov_2015.txt", " If selected, the audits will enable an evidence based approach to deepen the understanding of the city region\u2019s science and innovation strengths and provide a new and powerful way to understand how to maximise the economic impact from the UK\u2019s research and innovation investment nationally"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " 5 section 6AG was inserted by section  of the Finance Act 2015 c"], ["2014-treasury-dec-FRAB__119__08_-_Annex_I3_-_NDPB_GREEN_2014-15.txt", " Agencies should disclose the names and qualifications of the valuers of any assets, what assets they valued, and the date on which they were valued during the year"], ["2014-treasury-dec-2902216_ScotlandAnalysis_Conclusion_acc2.txt", " If a region or territory of a member state breaks away and becomes a new independent country they will become a third country, with respect to the EU, and its treaties won\u2019t apply to them"], ["2014-treasury-dec-OLD_complete_v3.txt", " This is expected to have an ongoing estimated cost of 0"], ["2014-treasury-dec-Wales_Bill_-_Explanatory_Notes_-_Report_Stage_-_Welsh_Language_Version_10_6_14_pdf.txt", "  Mae adran 116E1 yn datgan mai unigolyn yw trethdalwr yng Nghymru ac nid cwmni neu ymddiriedolaeth, er enghraifft sy\u2019n preswylio yn y DU at ddibenion treth incwm ac yn bodloni o leiaf un o\u2019r tri amod sydd wedi\u2019u nodi yn yr adran"], ["2014-treasury-dec-Fuel_duty_-_aqua_methanol.txt", "  3  A person commits an offence under this subsection if a the person intentionally uses aqua methanol in contravention of subsection 1 above, or b the person supplies aqua methanol, intending that it will be used in contravention of subsection 1 above"], ["2014-treasury-dec-IUK_Routemap_Case_Study_Crossrail.txt", "  \u00a0   \u00a0 Through  \u00a0this  \u00a0process  \u00a0the  \u00a0Crossrail  \u00a0civil  \u00a0designs  \u00a0were  \u00a0jointly  \u00a0validated  \u00a0and  \u00a0 improved  \u00a0by  \u00a0client,  \u00a0designer  \u00a0and  \u00a0contractor  \u00a0following  \u00a0the  \u00a0award  \u00a0of  \u00a0construction  \u00a0 contracts"], ["2014-treasury-dec-OLD_complete_v3.txt", " HMRC anticipates an admin burden reduction of 9"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", "  Section 809EZD 5 sets out how the adjustments may be made"], ["2014-treasury-dec-SDPR_Update_September_2014___published_as_Clarifications_.txt", "0  31122003  01-Jan-04  31-Mar-05  01-Apr-04  31-Mar-05  2"], ["2014-treasury-dec-EEA_Accounts_2013-14_-_web.txt", " These reports highlight the Bank\u2019s role in identifying, assessing, managing and monitoring the risks relating to its management of the EEA and any breaches of the control framework"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", " Further details are available in the 2012-13 accounts of the National Loans Fund and the Department for Transport respectively28"], ["2014-treasury-dec-OLD_complete_v3.txt", " A draft Statutory Instrument will be published for consultation in the New Year"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " Under paragraph 43a the assets disposed of are identified with assets of the same class on a 'first-in, first-out' basis, taking the acquisitions on a daily basis"], ["2014-treasury-dec-EEA_Accounts_2013-14_-_print.txt", " Such instruments include exchange rate forwards, currency swaps, interest rate swaps and interest rate and bond futures"], ["2014-treasury-dec-FSCS_annual_report_2014_web.txt", "  Insolvency practitioner IP liaison We have established good links with the IP market, which is a key FSCS stakeholder"], ["2014-treasury-dec-Country_and_Regional_Analysis_November_2014_Combined.txt", "9 Social protection n"], ["2014-treasury-dec-39796_Cm_8847_Accessible.txt", " More needs to be done to establish how widespread the practice is in the health and local authority sectors"], ["2014-treasury-dec-scotland_analysis_fiscal_policy_and_sustainability_print.txt", " In advance of the referendum, the UK Government will ensure that the debate is properly informed by analysis, and that the facts that are crucial to considering Scotland\u2019s future are set out"], ["2014-treasury-dec-Treasury_minutes_print.txt", " The first of these were the Local Enterprise Partnerships and the Regional Growth Fund"], ["2014-treasury-dec-UK_Sovereign_Sukuk_PLC_Offering_Circular.txt", " The Exercise Agent\u2019s role in connection with the issue of the Certificates is limited to issuing an exercise notice the Exercise Notice\u2019\u2019 under the Purchase Undertaking on or prior to the Scheduled Dissolution Date on behalf of the Certificateholders, if the Trustee fails to confirm to the Exercise Agent by email or fax no later than 3"], ["2014-treasury-dec-Wales_Bill_-_Explanatory_Notes_-_Report_Stage_-_Welsh_Language_Version_10_6_14_pdf.txt", " Yn fras, mae dau fath o newid yn cael ei wneud"], ["2014-treasury-dec-44695_Accessible.txt", "23 The UK is one of the most open economies in the world, with significant trade and financial links with other countries"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", "2 The actions underpinning the government\u2019s objectives for us are set out within our Structural Reform Plan SRP"], ["2014-treasury-dec-Public_Spending_Statistics_July_2014_consolidated_revised.txt", " Child allowances paid as part of Income Support and Jobseekers' Allowance are shown within social security benefits"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " Paragraph 11 prevents derivative contract liabilities from being long term for bank levy purposes"], ["2014-treasury-dec-COUNTRY_BY_COUNTRY_REPORTING.txt", "1 of Autumn Statement 2014 and have been certified by the Office for Budget Responsibility"], ["2014-treasury-dec-FRAB__120__07_-_Annex_C_-_FT_ARM_14-15.txt", " Directors\u2019 remuneration and other benefits 4"], ["2014-treasury-dec-Trial_of_the_Pyx_Verdict_2014.txt", " Silver Maundy coins A  We took out all of the coins from the packets of silver Maundy coins and weighed them in bulk and found that they were on the whole within the permitted variation from the standard weight, the variation being point zero three grams below -0"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " If you have any questions about this change, or comments on the legislation, please email divertedprofits"], ["2014-treasury-dec-Pension_Liberation_Policy_Pack__v2_0.txt", " The court orders specified in section 188 as amended by paragraph 13 and in section 266A as amended by paragraph 14 are made or instigated by the Pensions Regulator with a view to providing restitution for the member"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " The deposit-taker must first determine the total amount available across all the accounts affected by the hold notice"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", "5 billion and advertising income"], ["2014-treasury-dec-PU1738_print_CMYK.txt", "4 Throughout negotiations the UK consistently called for budgetary restraint at EU level and voted against the adopted Budget"], ["2014-treasury-dec-44695_Accessible.txt", "210 The government is committed to helping those who aspire to move up the housing ladder, as well as first-time buyers"], ["2014-treasury-dec-PU1616_OTS_employee_benefits_final_report.txt", " Accommodation is already taxed as a benefit on all employees of course, subject to an exemption where it is customary to provide that type of employee with accommodation, or it is necessary for the better performance of their duties"], ["2014-treasury-dec-PU1719_HMT_Science_.txt", "31 It is one thing to provide sufficient places in the STEM subjects for apprenticeships, further and higher education"], ["2014-treasury-dec-Final_IA_-_ring-fencing_and_depositor_preference.txt", " The NiGEM modelling estimates the impact on the long-run level of GDP of the Banking Reform measures, and the average annual GDP cost"], ["2014-treasury-dec-IFRS_9_Financial_Instruments_-_public_sector_application_guidance__Decem....txt", "53  The IASB has not yet completed its project on macro hedge accounting"], ["2014-treasury-dec-survivor-benefits-in-occupational-pension-schemes.txt", " A number of individuals also expressed to the Department of Education DfE their support for full equalisation of survivor benefits"], ["2014-treasury-dec-New_Clause_2.txt", " Subsection 3 extends the exclusion to the definition of company in section 1881 to include section 1693"], ["2014-treasury-dec-promoters_of_tax_avoidance_schemes_amendment_of_return_to_take_account_of_relevant_judicial_rulings_and_dotas.txt", " 3 The Commissioners may give a person P a notice a stop notice if each of these conditions is met a a person has been given a failure notice under paragraph 1 of Schedule Consequences of failing to take account of relevant judicial rulings in relation to particular relevant arrangements b P is a promoter in relation to a relevant proposal that is implemented by those arrangements c 90 days have elapsed since the failure notice was given and i the failure notice has not been withdrawn, and ii if representations objecting to the failure notice were made under paragraph 7 of Schedule Consequences of failing to take account of relevant judicial rulings, HMRC have confirmed the failure notice"], ["2014-treasury-dec-banking_reform_impact_assessment_05072014.txt", " The perceived implicit guarantee thus acts as an implicit subsidy to banks seen as too big to fail\u2019 academic estimates of the value of the perceived implicit guarantee range from 6bn to 100bn per annum"], ["2014-treasury-dec-FRAB__120__Minutes_of_meeting.txt", " However, in general if you had taken the best parts from various reports something really worthwhile would have been produced"], ["2014-treasury-dec-Scotland_analysis__Fiscal_policy_and_sustainability.txt", "  financial assets accounted for in the paper\u2019s net debt measure,1 which totalled around 210 billion in 2011-12"], ["2014-treasury-dec-INHERITANCE_TAX_SIMPLIFYING_CHARGES_ON_TRUSTS_AND_NEW_RULES_TO_TARGET_AVOIDANCE_THROUGH_THE_USE_OF_MULTIPLE_TRUSTS.txt", " It is estimated that the reduction in their administrative burdens will be negligible due to the relatively small number of trusts affected per year"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", " Privatisation has reduced the risk to taxpayers to support the universal postal service"], ["2014-treasury-dec-04._2013-14_AGENCY_PINK.txt", " Exit package cost band  Number of compulsory redundancies  Number of other departures agreed  Total number of exit packages by cost band  10,000 10,000 - 25,000 25,000 - 50,000 50,000 - 100,000 100,000- 150,000 150,000- 200,000 Total number of exit packages Total resource cost   Redundancy and other departure costs have been paid in accordance with the provisions of the Civil Service Compensation Scheme, a statutory scheme made under the Superannuation Act 1972"], ["2014-treasury-dec-FSCS_annual_report_2014_print.txt", "indb 134  E  03072014 1436  Section 11 Directors\u2019 Report and Accounts for the year ended 31 March 2014 135  Reconciliation of total comprehensive income for the year ended 31 March 2013  Note  IFRS for the year ended 31 March UK GAAP Remeasurements 2013 \u2019000 \u2019000 \u2019000  Income Levy income in respect of compensation costs  A    197,694  197,694  Recoveries  A    127,887  127,887  A    325,581  325,581        492,885  666  493,551  Compensation costs  Other operating income Levy income in respect of base costs  B  23,599  23,599  Levy income in respect of specific costs  B  39,733  39,733  Levy income in respect of SDD loan interest  B  429,421  429,421  965  965  Levy income in respect of pension obligations D  132  299  167  From classes  B  39,733  39,733    In respect of base costs  B  23,599  23,599    From classes  B  429,421  429,421    Administrative expenses  D  62,967  62,967  429,421  429,421  Interest receivable and other income Management expenses recoverable  Interest payable recoverable  Interest payable Surplus before tax  497  666  1,163  Surplus after tax  497  666  1,163  1,462  299  1,163  965  965    Other comprehensive income Remeasurements on defined benefit pension scheme Total comprehensive result for the year  BW FSCS book"], ["2014-treasury-dec-44695_Autumn_Statement__Print_ready_.txt", "0 in the third quarter of 2014 compared to the same quarter a year earlier"], ["2014-treasury-dec-Diverted_Profits_Tax.txt", " Subparagraph 5 applies Chapter 6 of Part 5 of CTA 2010 for the purposes of subparagraph 3, as it is applies for the purposes of sections 1433b and c and 1443b and c of CTA 2010"], ["2014-treasury-dec-STRENGTHENING_PENALTIES_FOR_OFFSHORE_NON_COMPLIANCE.txt", "  6  Consultation draft Schedule 1  Penalties  12  After paragraph 6A insert 6AA1 This paragraph makes provision in relation to offshore transfers"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", "13 Two of the key fiscal aggregates based on the National Accounts are the public sector net debt and the current deficit surplus on current budget"], ["2014-treasury-dec-Deduction_at_source_from_interest_paid_on_private_placements.txt", " Subsection 1 of the clause inserts a new section 888A into Chapter 3 of Part 15 of the Income Tax Act 2007 ITA"], ["2014-treasury-dec-EEA_Accounts_2013-14_-_print.txt", " All inputs into the pricing model are externally sourced and assumptions used are supported by observable market prices"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " Paragraph 12 widens the scope of the power at paragraph 81, Schedule 19, Finance Act 2011, so that it can be used to make secondary regulations where new regulatory requirements are introduced by any EU or other domestic legislation"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", " The government will allocate 350 million to increase the per-pupil school budgets of the least fairly funded local areas in 2015-16"], ["2014-treasury-dec-New_Clause_1.txt", " These are based on similar rules which operate the existing ring fence in Part 8 CTA2010 which applies to oil production and is referred to as the production ring fence, below"], ["2014-treasury-dec-10348-Contingencies_fund.for_web.txt", "1  Basis of preparation  The financial statements of the Contingencies Fund have been prepared in accordance with a Direction given by HM Treasury, and the requirements of the 2013-14 Government Financial Reporting Manual FReM"], ["2014-treasury-dec-Wales_Bill_Command_Paper_-_English.txt", " The OBR will forecast revenues from the replacement taxes for SDLT and LfT once the arrangements for these taxes are sufficiently clear  details of the OBR\u2019s relationship with the Assembly and Welsh Government will be subject to further discussions"], ["2014-treasury-dec-37630_Budget_2014_Web_Accessible.txt", "5 excluding APF current treatment 6"], ["2014-treasury-dec-FRAB__119__08_-_Annex_G1_-_DEPARTMENT_YELLOW_2013-14.txt", " The department recognises the expected cost of these elements on a systematic and rational basis over the period during which it benefits from employees\u2019 services by payment to the name of the scheme of amounts calculated on an accruing basis"], ["2014-treasury-dec-141010_Consultation_on_how_LWP_should_be_funded_in_15-16.txt", "12 As part of the Spending Round 2013, the Government provided for a number of areas of local authority spending, including local welfare provision, to be funded from within Revenue Support Grant, rather than being the subject of separate grants"], ["2014-treasury-dec-PU1667_Tax-Free_Childcare__consultation_on_childcare_account_provision.txt", "    Small, fixed number of contracts previously known as licensed providers\u2019  the original option was for government to tender a small number of time-limited licenses to become a childcare account provider"], ["2014-treasury-dec-main_supply_estimates_2014_2015_print.txt", "41  2014-15 Average pension Number Annual Weekly 16,183 11,461 220"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", " This means that the support schemes\u2019 impact on the Statement of Financial Position is limited, at present, but the maximum liability to which the Treasury is exposed is increasing Figure 3 and will over the coming years become the dominant feature in the Treasury\u2019s financial statements"], ["2014-treasury-dec-main_supply_estimates_2014_2015_print.txt", "  431  Office of Gas and Electricity Markets  Main Estimates, 2014-15  432  Department for Environment, Food and Rural Affairs  Main Estimates, 2014-15  Department for Environment, Food and Rural Affairs Introduction 1"], ["2014-treasury-dec-OOTLAR_19_March_2014__1_.txt", "  A4  Transferable tax allowances for married couples and civil partners Who is likely to be affected Income tax payers, employers and pension providers"], ["2014-treasury-dec-MCD_annex_b_impact_assessment.txt", " However, the Directive does recognise that buy-to-let lending is not the same as lending to individuals who are buying their own home, and provides Member States with the option to exempt buyto-let from the detailed requirements of the Directive, and instead put in place an alternative appropriate framework for the regulation of these mortgages"], ["2014-treasury-dec-FRAB__120__03_-_Annex_A__ITC_and_WG_Report.txt", " For those entities, the focus is typically on which entity can take action in the future when an event occurs that needs to be dealt with, because it is that action that will have the most significant effect on returns"], ["2014-treasury-dec-FRAB__120__07_-_Annex_C_-_FT_ARM_14-15.txt", "53  2  Inventories  10"], ["2014-treasury-dec-government_financial_reporting_manual_201314.txt", "  Notes to the accounts 5"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " BACKGROUND NOTE The diverted profits tax is a new charge on diverted profits"], ["2014-treasury-dec-FRAB__120__07_-_Annex_C_-_FT_ARM_14-15.txt", " Separate charity accounts still need to be prepared in accordance with the Charities SORP and submitted to the Charity Commission"], ["2014-treasury-dec-PU1616_OTS_employee_benefits_final_report.txt", " This is clearly no longer the case, and with the personal allowance due to rise to 10,000 in April 2014, the reason for retaining the threshold is even less relevant"], ["2014-treasury-dec-cluster_area_allowance_consultation.txt", "22 In addition, the cluster area effectively becomes a retention area beyond any existing field determinations, as long as the cluster area plan is being followed and the area is being developed, appraised and explored"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", "4  bn  2012-13 Total  Development expenditure is capitalised as an intangible asset in accordance with the accounting policy on research and development as described in Note 1"], ["2014-treasury-dec-FSCS_annual_report_2014_print.txt", "7  20    595  Life and Pensions Intermediation SC02  4,248  3,691  3,944  3,598  44"], ["2014-treasury-dec-37630_Budget_2014_Web_Accessible.txt", "4  Source HMRC analysis"], ["2014-treasury-dec-45502_Cm_8988_Accessible.txt", " The Agency's responsibilities for immigration operations were passed to three directorates within the department UK Visas and Immigration decides on applications to visit and stay in the UK Immigration Enforcement detects and removes those people who break our immigration laws and Border Force polices the border"], ["2014-treasury-dec-CAPITAL_GAINS_TAX_NON_RESIDENTS_AND_UK_RESIDENTIAL_PROPERTY.txt", " Paragraph 21 of new Schedule 4ZZB provides for indexation to apply when calculating the amount of a relevant gain or loss"], ["2014-treasury-dec-37630_Budget_2014_Web_Accessible.txt", "5  Household consumption2  1"], ["2014-treasury-dec-Scotland_analysis__Fiscal_policy_and_sustainability.txt", " Weir Group, Oxford Economics 2014, The potential implications of independence for business in Scotland"], ["2014-treasury-dec-EU_finances_2014_final.txt", "7 Provisions for future financial corrections 2010-11 restated  As at 1 April 2010 Created during the year Released in year Utilised As at 31 March 2011  Agricultural Policy Funding  European Social Fund  European Regional Development Fund  Other  Total  000  000  000  000  000  -259,150  -33,795  -62,904  -3,518  -359,367  -67,419  0  -7,122  -465  -75,006  11,585  0  5,973  2,298  19,856  180,009  33,795  22,555  272  236,631  -134,975  0  -41,498  -1,413  -177,886  Table D"], ["2014-treasury-dec-AS2014_policy_costings_final.txt", "  60  Universal Credit Updated Delivery Schedule Measure description Under the new plan, Universal Credit UC will be rolled out to all Jobcentres and local authorities across the country from early 2015 new claims to legacy benefits closed from 2016 and migration to follow thereafter"], ["2014-treasury-dec-FRAB__120__04_-_Discount_rates.txt", " 5 See Consultation on the discount rate used to set unfunded public service pension contributions Summary of responses\u2019, April 2011"], ["2014-treasury-dec-central_african_republic.txt", "In October 2016, Abdoulaye Hissne was appointed President of the Conseil National de Dfense et de Scurit, a body which was created at the time to gather military leaders and commanding fighters from all ex-Slka factions"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " Paragraph 10 makes changes to Schedule 32 to FA 2014 to have the same effect for Partner Payment Notices PPN as for APNs, with necessary adaptations"], ["2014-treasury-dec-main_supply_estimates_2014_2015_web.txt", " The Estimate also provides for the administrative costs of leading on UK information management and re-use policy, spreading best practise, setting standards and ensuring compliance across the public sector and managing Crown and Parliamentary copyright as well as delivering cost effective publishing services and advice across government"], ["2014-treasury-dec-PU1738_print_CMYK.txt", " These are paid on a range of commodities imported from non-Member countries"], ["2014-treasury-dec-44369_Cm_8958_accessible.txt", " This approach shows whether schemes       are supported by a robust case for change that fits with wider public policy objectives  the strategic case\u2019 demonstrate value for money  the economic case\u2019 are commercially viable  the commercial case\u2019 are financially affordable  the financial case\u2019 and are achievable  the management case\u2019"], ["2014-treasury-dec-SDPR_Update_September_2014___published_as_Clarifications_.txt", "Clarifications to the Equitable Life Scheme Design Following feedback from policyholders and stakeholders, we have identified the following areas for further clarification in the Equitable Life Payment Scheme document and the associated technical annex"], ["2014-treasury-dec-Partnerships_Mixed_membership_partnerships__Alternative_investment_fund_managers__Transfer_of_assets___income_Streams_through_partnerships.txt", " A partner is not required to make a return of income which is allocated to the partnership until the income vests"], ["2014-treasury-dec-Public_Spending_Statistics_July_2014_consolidated_revised.txt", " Recreation, culture and religion 9"], ["2014-treasury-dec-FRAB_121_03_mid_year_reporting.txt", " In particular in the case of BIS, the inclusion of challenges led to the BIS committee holding a useful discussion about the report"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " HMRC sometimes have to deal with a large number of taxpayers\u2019 returns that claim a tax advantage from the same or similar tax arrangements, or large numbers of appeals against HMRC\u2019s conclusion that the arrangements do not work"], ["2014-treasury-dec-37630_Budget_2014_Web_Accessible.txt", "uk HM Treasury 2014 GDP deflators at market prices and money\u2019, available at www"], ["2014-treasury-dec-main_supply_estimates_2014_2015_print.txt", " This would be in the unlikely event of default by the private insurance company"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " Section 809EZB 2 defines carried interest, providing that it is a sum paid to an individual from scheme profits, paid after all, or substantially all, of the investments and any  75  FINANCE BILL 2015  preferred return have been paid to participants in the scheme"], ["2014-treasury-dec-Pension_Liberation_Policy_Pack__v2_0.txt", "  Orders for money etc to be restored to pension schemes 13  1 Section 188 relief for members\u2019 contributions is amended as follows"], ["2014-treasury-dec-PSS_April_2014.txt", " Local authority data and much of the data from the devolved administrations are still provisional at this stage of the year"], ["2014-treasury-dec-EU_finances_2014_final.txt", "  43  Boundary of the report D"], ["2014-treasury-dec-FRAB__119__08_-_Annex_G1_-_DEPARTMENT_YELLOW_2013-14.txt", " Drafting note if there have been material transactions, they should be disclosed"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " Paragraph 203 provides that the new rules for CSOPs come into force on 6 April 2014, and paragraph 204 introduces transitional provisions for schemes approved by HMRC before that date"], ["2014-treasury-dec-FRAB__119__08_-_Annex_G4_-_MAGENTA_PENSION_SCHEME_2013-14.txt", " Note  201X-1Y  201W-1X  000  000  Balance at 1 April 201X Use of provisions in year  15"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " CHP stations are a class of technology that enables the efficient use of fuel by producing both electricity and heat in a usable form from the same input of fuel"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_print.txt", " In line with our business plan, those around school-leaving age have been a particular focus for this work"], ["2014-treasury-dec-FRAB__119__09_-_Draft_Code_of_Practice_on_Local_Authority_Accounting_2014-15_with_Annexes.txt", "29, the reporting authority shall disclose a  how it has determined which structured entities it has sponsored  b  income from those structured entities during the reporting period, including a description of the types of income presented and  c  the carrying amount at the time of transfer of all assets transferred to those structured entities during the reporting period"], ["2014-treasury-dec-Fact_sheet_template_-_10__tax_9.txt", " It is also increasing the amount of savings income that the new 0 rate applies to, from 2,880 to 5,000"], ["2014-treasury-dec-PU1616_OTS_employee_benefits_final_report.txt", " Clearly, if any of the legislative changes set out below can be adopted quickly, this should be factored in to any changes to HMRC guidance to avoid wasted timeresource"], ["2014-treasury-dec-Tax_exemption_for_travel_expenses_of_members_of_local_authorities.txt", "  Other impacts  Other impacts have been considered and none have been identified"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", "10 The Group saw a steady reduction in its travel between 2009 and 2012, and while there was an increase during 2012-13 due to increases in travel before and after the Olympics in summer 2012, numbers have reduced again in 2013-14"], ["2014-treasury-dec-Govt_NC5_and_NS4_Tax_relief_for_theatrical_production_.txt", "8billion of investment into 1,050 British films which have received approximately 995 million in relief"], ["2014-treasury-dec-BRRD_impact_assessment_revised.txt", " To the extent to which small and micro businesses borrow from larger banks, they may see an increase in the cost of borrowing if costs are passed on to consumers through higher interest rates"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", "  DETAILS OF THE CLAUSE 2"], ["2014-treasury-dec-PU1624_final__web_.txt", " However in these cases the department should still disclose the effective subsidy in a note to the accounts"], ["2014-treasury-dec-PN_December_2013.txt", "pdf they would also be highlighted in this release"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", " The share price of 74"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", "13 Relatively strong performance in employment has implications for movements in average wages"], ["2014-treasury-dec-44695_Accessible.txt", " An additional 200 million will be allocated through the Research Partnership Investment Fund over the next Parliament by competition, drawing on industry co-funding"], ["2014-treasury-dec-FRAB_121_minutes.txt", " HM Treasury indicated that while this could be done for the financial statements it will not be possible for the performance and accountability section"], ["2014-treasury-dec-PU1678_final__1_.txt", "1 The Directive requires that valuations are conducted for the purposes of resolution Article 36 and to assess whether shareholders and creditors affected by bail in or partial property transfers would have received better treatment if the institution under resolution had entered into normal insolvency proceedings Article 74"], ["2014-treasury-dec-OLD_complete_v3.txt", " These charitable bodies participate in coordinated search and rescue alongside the emergency services andor support, develop and promote these activities"], ["2014-treasury-dec-FRAB__119__08_-_Annex_H_-_2014-15_FReM.txt", "  56  FINANCIAL REPORTING MANUAL 2014-15  EU income 8"], ["2014-treasury-dec-freedom_and_choice_in_pensions_web_210314.txt", "  1  This is a stylised assumption based on an individual with a full basic State Pension of 5,744 per year, who takes the maximum tax-free lump sum 25 from their defined contribution pension pot and purchases a Single life, level, no guarantee annuity worth 14,256 per year an annuity rate of 6"], ["2014-treasury-dec-140220_Letter_and_annexes_from_HMT_to_Govt_Actuary_3.txt", " It is the Treasury\u2019s view that assumptions should be set centrally where scheme experience data is not sufficient to inform robust assumptions for example, assumptions in relation to future changes in mortality rates"], ["2014-treasury-dec-supplementary_estimates_and_new_estimates_2013_14_120214_correction.txt", "  The National Archives will account for this Estimate"], ["2014-treasury-dec-elps_annex_final.txt", "  Both the GIR and ABR determined the pattern of annuity payments"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", "3 - Provision for impairment of receivables 4"], ["2014-treasury-dec-elps_main_doc_final.txt", "  The Equitable Life Payment Scheme design  25  Comparator payouts 6"], ["2014-treasury-dec-FSCS_annual_report_2014_print.txt", " The campaign is beginning to pay dividends awareness of FSCS or of our protection is at around 60 per cent of the population"], ["2014-treasury-dec-SDPR_Update_September_2014___published_as_Clarifications_.txt", " Substitute The amounts so calculated will then be paid to the policyholder in sterling by crossed warrant"], ["2014-treasury-dec-Modernising_the_taxation_of_corporate_debt_and_derivative_contracts.txt", "  75  In section 658 chargeable gain or allowable loss treated as accruing, in subsection 5b, for carrying value substitute tax-adjusted carrying value"], ["2014-treasury-dec-OLD_complete_v3.txt", "  Equalities impacts  The Government has carefully considered whether this measure impacts on people with protected characteristics and has not identified any equalities impacts"], ["2014-treasury-dec-elps_annex_final.txt", "    for FSAVC policies, the payee is the life assured on the policy"], ["2014-treasury-dec-PN_March_2014_II.txt", " Monthly data are published in accordance with the IMF International Reserves Template, based on more detailed information published by the Bank Since July 2000, the UK Government has published reserves data in this monthly press notice in accordance with the IMFG10's International Reserves Template, which is based on the Special Data Dissemination Standard SDDS10"], ["2014-treasury-dec-FSCS_annual_report_2014_web.txt", " The loans have target repayment dates of 29 February 2024 for Bradford  Bingley plc and 31 March 2016 for the remainder"], ["2014-treasury-dec-PU1624_final__web_.txt", " Changes in the value of the asset would not normally affect the user as they would not be able to sell on their rights but    Capital income - sale of an asset - would be when the buyer had obtained   All significant rights or other access to benefits relating to that asset and    All significant exposure to the risks inherent in those benefits"], ["2014-treasury-dec-Trial_of_the_Pyx_Verdict_2014.txt", "07 the standard fineness  22002110236 PN 520271682 21 AJZS 0306141100  5  for the coins of ten pounds Britannia  point zero two above 0"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_print.txt", " Contingent Liabilities On 1 April 2012 the Money Advice Service took on grant agreements previously managed by the Department of Business, Innovation and Skills for the provision of Debt Advice in the UK"], ["2014-treasury-dec-Venture_Capital_Schemes.txt", " The change ensures the venture capital schemes continue to support smaller and growing businesses in a targeted and effective way and that SITR in particular supports activities which produce a social benefit"], ["2014-treasury-dec-Partnerships_Mixed_membership_partnerships__Alternative_investment_fund_managers__Transfer_of_assets___income_Streams_through_partnerships.txt", " Assuming this period straddles the 6 April 2014 the date the legislation comes into effect, then this period is split into two notional periods with the latter having a commencement date of 6 April 2014"], ["2014-treasury-dec-FRAB__119__08_-_Annex_G3_-_NDPB_GREEN_2013-14.txt", "2b Special Payments Agencies should include a note on special payments if the total value exceeds 300,000"], ["2014-treasury-dec-FRAB__119__08_-_Annex_G3_-_NDPB_GREEN_2013-14.txt", "ac Contingent liabilities In addition to contingent liabilities disclosed in accordance with IAS 37, the NDPB discloses for parliamentary reporting and accountability purposes certain statutory and non-statutory contingent liabilities where the likelihood of a transfer of economic benefit is remote, but which have been reported to Parliament in accordance with the requirements of Managing Public Money and Government Accounting Northern Ireland"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", " 55 SIC 10 Government Assistance  No Specific Relation to Operating Activities "], ["2014-treasury-dec-FRAB__119__08_-_Annex_H_-_2014-15_FReM.txt", "20 The following paragraphs provide guidance on note additional requirements for the public sector context but see also paragraph 5"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", " As the Chancellor recognises in his Foreword, the department has shown great flexibility in deploying its resources to meet new demands, such as the work it has carried out over the past year to inform the debate on Scotland\u2019s relationship with the rest of the United Kingdom in the run-up to the referendum on Scottish independence"], ["2014-treasury-dec-OLD_complete_v3.txt", "  Further advice If you have any questions about this change, please contact Daniel Roff on 0207 270 4466 email Daniel"], ["2014-treasury-dec-OLD_complete_v3.txt", "  Monitoring and evaluation The measure will be monitored using information collected from the limited population of designated promoters and their users"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", "3 million payable to the Principal Civil Service Pension Scheme, 6"], ["2014-treasury-dec-Russia.txt", " POB Makivka, Donestk Oblast, Ukraine a"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", "  3  In section 382 contents of Chapter 3, in subsection 1, omit the and at the end of paragraph b and after paragraph c insert , and d treats distributions as made in some circumstances see section 396A"], ["2014-treasury-dec-PU1719_HMT_Science_.txt", " In basic science, our scientists, working in international facilities such as the large hadron collider, are revealing the inner secrets of the atom and the first milliseconds of the universe"], ["2014-treasury-dec-Van_benefit_charge.txt", "  7  Article 3 of the Van Benefit and Car and Van Fuel Benefit Order 2014 S"], ["2014-treasury-dec-PU1719_HMT_Science_.txt", " So the risks of pandemic infections and the development and spread of antibiotic resistance are dramatically increased by large human populations that can travel round the world at unprecedented speeds and by the other species that we transport around the world, deliberately or accidentally"], ["2014-treasury-dec-survivor-benefits-in-occupational-pension-schemes-annex-b.txt", " These assumptions should be set as best estimate and consistently across the public service schemes"], ["2014-treasury-dec-government_financial_reporting_manual_201314.txt", " Any impairment recognised should be dealt with in accordance with the recognition and measurement requirements of IAS 36 Impairment of Assets\u2019 in chapter 8"], ["2014-treasury-dec-Cm_8869_Scotland_Analysis.txt", " It is the only state in the world that is a member of these organisations, as well as the G7, G8, G20 and the Commonwealth"], ["2014-treasury-dec-44695_Accessible.txt", " Whilst the government believes there is a strong rationale for doing this, it recognises it is a complex change for both employers and individuals who may be affected"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", " These arrangements are set out in the Reinsurance Acts of Terrorism Act 1993"], ["2014-treasury-dec-131010_Letter_and_annexes_from_HMT_to_Govt_Actuary_2.txt", " The Local Government Pension Scheme Scotland Regulations 1998, as preserved by the Local Government Pension Scheme Transitional Provisions Scotland Regulations 2008"], ["2014-treasury-dec-MCD_draft_regulations.txt", " 5 The appropriate regulator may exercise its power of intervention in respect of the relevant EEA firm if a a period of one month beginning with the date on which it gave the notification referred to in subsection 3 has expired, and b conditions A to C are satisfied"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", "8 in 2014, falling to 5"], ["2014-treasury-dec-36048_Cm_8774.txt", " Departments are proactively working to maximise balances held within the Exchequer"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", "0  Bilateral loan to Ireland  0"], ["2014-treasury-dec-06._2013-14_MAGENTA_PENSION_SCHEME.txt", "4 201X-1Y  201W-1X  000  000  201X-1Y  201W-1X  000  000  Employees Purchase of added years Refunds of gratuities Employers Bringing forward the payment of accrued lump sums Enhancements to pensions on departure Enhancements to pensions on retirement  8"], ["2014-treasury-dec-government_financial_reporting_manual_201314.txt", "  Note 2 Analysis of net outturn by section 3"], ["2014-treasury-dec-FRAB__120__07_-_Annex_C_-_FT_ARM_14-15.txt", " 182  3  Introduction  An NHS foundation trust\u2019s annual report and accounts is a vital tool that allows a wealth of information to be communicated to its key stakeholders Parliament, patients and the public"], ["2014-treasury-dec-FRAB__119__09_-_Draft_Code_of_Practice_on_Local_Authority_Accounting_2014-15_with_Annexes.txt", " The reporting authority shall recognise in the Surplus of Deficit on the Provision of Services any difference between i  the fair value of any retained interest and any proceeds from disposing of a part interest in the associate or joint venture and  ii  the carrying amount of the investment at the date the equity method was  CD 2  Group Accounts Standards  discontinued"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " 4 The total amount specified in relation to accounts under sub-paragraph 3c must not exceed the unpaid amount of the relevant debt, and the amount specified in relation to a particular account must not exceed the held amount in relation to that account"], ["2014-treasury-dec-EEA_Accounts_2013-14_-_web.txt", "  Foreign currency translation  Transactions denominated in foreign currencies are recorded in sterling using the rate prevailing at the date of the transaction"], ["2014-treasury-dec-IFRS_9_Financial_Instruments_-_public_sector_application_guidance__Decem....txt", "  IFRS 9 and the associated transitional requirements are not applied to items that have been derecognised at the date of initial application"], ["2014-treasury-dec-03._2013-14_DEPARTMENT_YELLOW.txt", " The classification of expenditure and income as administration or as programme follows the definition of administration costs set out in insert reference to guidance by insert name of authority"], ["2014-treasury-dec-Financial_Services_and_Markets_Act__2000___relevant_authorised_persons__Order_2015.txt", "uk and is published alongside the Order on httpwww"], ["2014-treasury-dec-44695_Accessible.txt", " The OBR forecasts real terms growth in average earnings in 2014 and all years of the forecast"], ["2014-treasury-dec-Country_and_Regional_Analysis_November_2014_Combined.txt", "  B TABLES   Tables B"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", "186 Business rates in Enterprise Zones  The government will extend the deadline by which businesses need to have located in an Enterprise Zone in order to claim business rates discounts by 3 years until 31 March 2018"], ["2014-treasury-dec-PU1624_final__web_.txt", " That is done to provide context for the definitive statement of the budgeting rules"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", "  RESOLUTION 42  FINANCE BILL 2014 CLAUSE 68 SCHEDULE 13  11"], ["2014-treasury-dec-Country_and_Regional_Analysis_November_2014_Combined.txt", "2 Agriculture, forestry, fishing and hunting  of which market support under CAP of which other agriculture, food and fisheries policy of which forestry 4"], ["2014-treasury-dec-budget_2014_distributional_analysis.txt", " This update includes a revision to the OBR\u2019s methodology for calculating the GDP deflator, bringing it in line with the changes to the underlying Office for National Statistics ONS methodology introduced from February 2014"], ["2014-treasury-dec-Dual_Contracts_pack.txt", "  4  I is the total amount of all the employment income falling within section 24A4a to d"], ["2014-treasury-dec-Diverted_Profits_Tax.txt", "  Clause 21 governs appeals against charging notices and supplementary charging  DETAILS OF THE CLAUSE 2"], ["2014-treasury-dec-main_supply_estimates_2014_2015_print.txt", " In discharging these responsibilities, particular regard is given to - observing any accounting and disclosure requirements including any Accounts Direction and applying suitable accounting policies on a consistent basis - making judgements and estimates on a reasonable basis - stating whether applicable accounting standards, as set out in the Financial Reporting Manual FReM, or an organisation\u2019s version of it, have been followed, and explain any material departures in the accounts and - preparing the accounts on a going concern basis"], ["2014-treasury-dec-PESA_2014_-_print.txt", "6 Housing and community amenities n"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", " The SME Energy Working Group will discuss publication of tariffs"], ["2014-treasury-dec-FRAB__120__07_-_Annex_C_-_FT_ARM_14-15.txt", "15  Companies Act 2006 requirements 2"], ["2014-treasury-dec-EEA_Accounts_2013-14_-_web.txt", "  David Ramsden Accounting Officer  HM Treasury 3 July 2014  2  A summary is included in a report produced by HM Treasury entitled Management of the Official Reserves\u2019 available at httpswww"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", " This flexibility has been maintained despite a significant reduction in manpower, which has streamlined the department and reduced costs"], ["2014-treasury-dec-Pension_Liberation_Policy_Pack__v2_0.txt", " New section 272C8 provides that where subsection 7 applies HMRC must notify the person of their liability as soon as is reasonably practicable but failure to do so does not affect the person's liability"], ["2014-treasury-dec-frem_hutton_review_fairpay_additional_guidance_update_2012-13.txt", "  Full-time equivalent and annualised remuneration The full-time equivalent FTE measurement of staff is specified to ensure a level of comparability that would otherwise be distorted if a member of staff represented a whole unit, irrespective of the hours worked"], ["2014-treasury-dec-Social_investment_tax_relief__SITR__draft_guidance.txt", " At this time HMRC can only offer general advice on the operation of the scheme"], ["2014-treasury-dec-FRAB__119__08_-_2013-14_and_2014-15_FReM_and_illustrative_statements_including_Annexes_A_to_E.txt", " Ken Wild said that the aim should be to align as much as possible"], ["2014-treasury-dec-OLD_complete_v3.txt", " Personal allowance 2015-16 for people born after 5 April 1938"], ["2014-treasury-dec-44695_Accessible.txt", "69 Treasury analysis published in August 2014 suggested the magnitude of the gains to the UK as a whole from creating a northern powerhouse"], ["2014-treasury-dec-PU1738_print_CMYK.txt", "1 Cash flow outturn for the UK\u2019s net contribution for 2012 in the European Commission\u2019s EU Budget 2012 Financial Report  million   million  UK gross contribution before rebate  19,981"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", "3 2012 Q4  The chained volume measure of GDP measures the level of total economic activity in the UK, adjusted for the effect of inflation as a percentage of GDP"], ["2014-treasury-dec-Venture_Capital_Schemes.txt", "  Consultation draft  1  1  Investment reliefs excluded activities Schedule 1 makes provision about excluded activities for the purposes of the following provisions of ITA 2007 a Part 5 enterprise investment scheme and, by virtue of section 257DA9 of that Act, Part 5A seed enterprise investment scheme, b Part 5B tax relief for social investments, and c Part 6 venture capital trusts"], ["2014-treasury-dec-government_financial_reporting_manual_201314.txt", " Where this information is not available, and cannot be obtained at a cost commensurate with the benefits to users of the financial statements, the assets will not be recognised in the Statement of Financial Position and the disclosure required by this manual should be made"], ["2014-treasury-dec-FSCS_annual_report_2014_print.txt", " There was a risk that the FSCS would not identify all of the required adjustments to materially comply with IFRS or that these adjustments would not be accurate"], ["2014-treasury-dec-MCD_annex_b_impact_assessment.txt", " The second charge mortgage market is characterised by a high level of intermediary activity"], ["2014-treasury-dec-FRAB__120__07_-_Annex_C_-_FT_ARM_14-15.txt", " From 201314, tThe adjustment to net relevant assets calculation in respect of the GBS must be calculated on the basis of average daily cleared balances"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_print.txt", "  99  100 The Money Advice Service Annual Review, Directors\u2019 Report and Financial Statements 201314  4"], ["2014-treasury-dec-FRAB__119__08_-_Annex_H_-_2014-15_FReM.txt", " 4 The requirement to disclose the compensation paid to management, expense allowances and similar items paid in the ordinary course of an entitys operations will be satisfied by the disclosures made in the notes to the accounts and in the Remuneration Report"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", "168 Aggregates levy rates  The aggregates levy rate will remain at 2 per tonne in 201415"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", "  4  Section 801 of IHTA 1984 continues to have effect, in relation to the part of the property in which the interest in possession of the settlor, or of the settlor\u2019s spouse or civil partner, subsists at the end of the relevant period, as if the first and third appearances of an interest in possession in that subsection remained as an interest in possession"], ["2014-treasury-dec-44695_Accessible.txt", "5 OBR forecast of the headline fiscal aggregates  GDP  Outturn Forecast 2013-14 2014-15 2015-16 2016-17 2017-18 2018-19 2019-20 Receipts and expenditure Public sector current receipts a Total managed expenditure b of which Public sector current expenditure c Public sector net investment d Depreciation e  35"], ["2014-treasury-dec-SDPR_Update_September_2014___published_as_Clarifications_.txt", "00  31-Dec-01  1-Apr-02  0"], ["2014-treasury-dec-44369_Cm_8958_accessible.txt", " MPA will consider whether this can be better documented"], ["2014-treasury-dec-Notice_Russia_010721.txt", " Where a relevant institution has already reported details of accounts, other funds or economic resources held frozen for designated persons, they are not required to report these details again"], ["2014-treasury-dec-FRAB__120__03_-_Annex_A__ITC_and_WG_Report.txt", "  The Working Group considered the interaction of controls operated by schools, local authorities and central government"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " 3 If there has been mixed use of the subject matter of the UK residential property interest on one or more days in the postcommencement ownership period, the relevant gain or loss accruing on the disposal is the fraction of the amount that would apart from this sub-paragraph be given by sub-paragraphs 1 and 2 that is, on a just and reasonable apportionment, attributable to the dwelling or dwellings"], ["2014-treasury-dec-Wales_Bill_-_Explanatory_Notes_-_Report_Stage_-_Final_10-6-14.txt", "  Subsections 10 and 11 amend section 989 of and Schedule 4 to ITA 2007 to include the definitions of Welsh basic, higher and additional rates of income tax as separate entries"], ["2014-treasury-dec-44695_Autumn_Statement__Print_ready_.txt", "200 Other city areas have since come forward with devolution proposals, which are being discussed"], ["2014-treasury-dec-FRAB__120__03_-_Accounting_for_Schools_and_Code_Addendum.txt", " These are consistent with the FReM reporting requirements"], ["2014-treasury-dec-Scotland_analysis__Fiscal_policy_and_sustainability.txt", " The Cascio and Havnes and Mogstad studies use US and Norwegian data respectively, making it likely that their findings are less applicable to the Scottish Government policy than the Brewer studies"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", " This document includes The annual report comprising the   strategic report replaces the business review,    directors\u2019 report,    remuneration report  A statement of the Accountable Officer\u2019s responsibilities A Governance Statement The primary financial statements and notes to the accounts"], ["2014-treasury-dec-AS2014_distributional_analysis_final.txt", " While the modelling has been validated to ensure it is as robust as possible, the quality of factors used for linking varies by spending area"], ["2014-treasury-dec-140808_Housing_Zones_Prospectus.txt", " Expressions of interest for funding will be assessed on a site basis and prioritised based on the followinga The clarity of the link between the requested investment in infrastructure and homes delivered"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", " The timing will depend on RBS\u2019s ability to repay, the evolution of its earnings prospects and its capital position and ultimately the discretion of the RBS board"], ["2014-treasury-dec-FSCS_annual_report_2014_web.txt", "5m in compensation to Welcome PPI claimants during 201314"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", " Unlike classic, there is no automatic lump sum"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " Subsection 1 says that for a trade to be a qualifying trade, it must be conducted on a commercial basis and with a view to the realisation of profits"], ["2014-treasury-dec-Payment_systems_regulator_IA.txt", " Greater competition will also encourage innovation in payment systems, which will provide benefits both in terms of reducing cost and of enabling new services for consumers"], ["2014-treasury-dec-oil_and_gas_fiscal_review_call_for_evidence.txt", "11 Oil and gas tax receipts have fluctuated over time, as a result of changes in prices, costs, production levels and the fiscal regime see Chart 2"], ["2014-treasury-dec-44695_Accessible.txt", "3  Less own resources contribution to EU Interest and dividends exc"], ["2014-treasury-dec-AS2014_data_sources_final.txt", "comwp-contentuploads201302Postgraduate-Premium-Report"], ["2014-treasury-dec-Deficit_paper_update.txt", "4  1,740  Institute for Fiscal Studies IFS  5"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " 2 For the purposes of this paragraph, a member\u2019s share in a consortium, in relation to the relevant period, is whichever is the lowest in that period of the percentages specified in sub-paragraph 3"], ["2014-treasury-dec-EEA_Accounts_2013-14_-_print.txt", " Interest rate risk is the risk of financial loss arising from fluctuations in interest rates"], ["2014-treasury-dec-DAO_GEN_04-14_Accounts_Direction_2014-15_18_December_2015.txt", " This direction applies to those government departments listed in appendix 2"], ["2014-treasury-dec-44695_Autumn_Statement__Print_ready_.txt", " This is expected to include non-governmental deposits, coinage and certificates of tax deposit"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", "4 below the peak before the financial crisis"], ["2014-treasury-dec-UK-China_policy_outcomes.txt", " The UK and China welcomed the recent Air Service Talks between the UK and China and the deal that was signed"], ["2014-treasury-dec-FRAB__119__08_-_Annex_H_-_2014-15_FReM.txt", " Any departure from the SORP should be disclosed"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", " This will particularly benefit small and medium sized firms"], ["2014-treasury-dec-140220_Letter_and_annexes_from_HMT_to_Govt_Actuary_3.txt", " There is one exception to these principles applying at future reviews of the Directions"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", " Since early 2010, the pace of net employment creation has been 3 times as fast as over the same period in previous recessions and recoveries, with over 1 million more people in work"], ["2014-treasury-dec-Diverted_Profits_Tax.txt", " Subsection 12 sets out, for the purposes of subsections 7 and 10, the conditions by which an amount of tax is considered to be refunded, excluding amounts resulting from loss relief obtained by the second party"], ["2014-treasury-dec-PESA_2014_-_print.txt", "3 Local government adjustments in National Accounts Adjustments to reconcile use of different data sources -4"], ["2014-treasury-dec-37630_Budget_2014_Web_Accessible.txt", " Finance Bill 2015 38 2"], ["2014-treasury-dec-Wales_Bill_-_Explanatory_Notes_-_Report_Stage_-_Welsh_Language_Version_10_6_14_pdf.txt", "  Mae is-adran 3 yn ei gwneud yn ofynnol bod yr Ysgrifennydd Gwladol neu Arglwydd Lywydd y Cyfrin Gyngor yn gosod Gorchymyn drafft gerbron dau D\u2019r Senedd o fewn 180 o ddiwrnodau wedi i\u2019r Ysgrifennydd Gwladol gael llythyr Prif  5  Grymuso a Chyfrifoldeb  Pwerau Ariannol i Gryfhau Cymru, paragraff 8"], ["2014-treasury-dec-OLD_complete_v3.txt", "  Detailed proposal Operative date The measure will have effect from 1 April 2015"], ["2014-treasury-dec-PESA_2014_-_print.txt", " The underlying components are set out in Box 2"], ["2014-treasury-dec-supplementary_estimates_and_new_estimates_2013_14_120214_correction.txt", "15  34,607 1,440  20,981 242  60"], ["2014-treasury-dec-Notice_Russia_010721.txt", "  refrain from dealing with the funds or assets or making them available directly or indirectly to such persons unless licensed by the Office of Financial Sanctions Implementation OFSI  iv"], ["2014-treasury-dec-FRAB__120__03_-_Annex_A__ITC_and_WG_Report.txt", "  Q7  The Working Group\u2019s report largely focuses on the application of the Code"], ["2014-treasury-dec-EEA_Accounts_2013-14_-_web.txt", " I have been supported by the Treasury Group Audit Committee and risk owners in addressing weaknesses and ensuring continuous improvement of the system is in place"], ["2014-treasury-dec-Public_Spending_Statistics_July_2014_consolidated_revised.txt", " 4 The main pension schemes are reported under IAS19 accounting requirements, the reconciliation to National Accounts is explained in Annex D"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " The main objective is to counteract contrived arrangements used by large groups typically multinational enterprises that result in the erosion of the UK tax base"], ["2014-treasury-dec-44695_Autumn_Statement__Print_ready_.txt", "107 VAT refunds and the Highways Agency  The Highways Agency will soon be replaced by a government-owned company"], ["2014-treasury-dec-FRAB__120__07_-_Annex_C_-_FT_ARM_14-15.txt", "4  8  Accounting Policies, Changes in Accounting Estimates and Errors  2"], ["2014-treasury-dec-Country_and_Regional_Analysis_November_2014_Combined.txt", "    Welsh Government  the Welsh Government have made revisions across several areas of functional expenditure in 2013-14, as well as to Education services in 2012-13"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " Paragraph 6c amends secondary legislation and increases a limit from 2,000 to 10,000 in relation to certain small lump sums paid by public service pension schemes or occupational pension schemes"], ["2014-treasury-dec-FRAB__119__08_-_Annex_G2_-_AGENCY_PINK_2013-14.txt", " They are set out in the table immediately below"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", " The property is held to earn rentals or for capital appreciation, or both, rather than for a use in the production or supply of goods or services or for administrative purposes or b sale in the ordinary course of business"], ["2014-treasury-dec-elps_annex_final.txt", "  N t U t  1 TOB t ,C  where  The Number of units, Nt decreases over time at a rate depending on the ABR and is calculated as    Nt  Nt 1 where 1 ABR SW 1 d  d is the number of payment periods per year e"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", " on disposal of available-for-sale assets where earlier revaluation gains have been taken to the revaluation reserve Reserves eliminated on dissolution should be used only by those bodies involved in mid-year reconfigurations"], ["2014-treasury-dec-FRAB__119__08_-_Annex_G3_-_NDPB_GREEN_2013-14.txt", " If relevant, agencies should disclose the value and category of any donated assets during the year"], ["2014-treasury-dec-Charges_and_rates_and_limits_and_allowances_for_2015-16.txt", " Subsequently, at Budget 2014, the Chancellor announced that the personal allowance will be increased to 10,500 for 2015-16"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", " Interest payments are made every six months until full repayment of the principal is made"], ["2014-treasury-dec-ENFORCEMENT_BY_DEDUCTION_FROM_ACCOUNTS.txt", "  Consultation draft Schedule 2  Repeals  19  FA 2003 33  In Schedule 10 to FA 2003 stamp duty land tax returns etc, in paragraph 27, after sub-paragraph 3 insert 4 Where a action is being taken under Part 1 of Schedule 1 to the Finance Act 2015 enforcement of deduction from accounts for the recovery of an amount the original amount of tax charged by a Revenue determination, and b before that action is concluded, the determination is superseded by a self-assessment, that action may be continued as if it were action for the purposes of the recovery of so much of the tax charged by the selfassessment as is due and payable, has not yet been paid and does not exceed the original amount"], ["2014-treasury-dec-assurance_frameworks_191212.txt", "6 Assurance mapping is a mechanism for linking assurances from various sources to the risks that threaten the achievement of an organisation\u2019s outcomes and objectives"], ["2014-treasury-dec-06._2013-14_MAGENTA_PENSION_SCHEME.txt", "2 The aggregate amounts of AVC investments are as follows 201X-1Y  201W-1X  000  000  Balance at 1 April New investments Sales of investments to provide pension benefits Settlements Changes in market value of investments Balance at 31 March Contributions received to provide life cover Benefits paid on death  23  2013-14  MAGENTA PENSION SCHEME ILLUSTRATIVE PENSION SCHEME STATEMENT  Statement of Financial Position Principal arrangements  Magenta Pension Scheme 13"], ["2014-treasury-dec-Wales_Bill_Command_Paper_-_Welsh.txt", "    Drwy osod cyfradd o 11c neu 9c, er enghraifft, gallai Llywodraeth Cymru gynyddu gyda\u2019r naill neu leihau gyda'r llall ei chyllideb o\u2019i gymharu \u2019r trefniadau presennol, oherwydd byddai\u2019r addasiad i\u2019r grant bloc yn dal yn seiliedig ar y 10c a fforffedwyd gan Lywodraeth y DU, h"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", " A provision is recognised when the following three criteria are met, in line with the requirements in IAS 37 Provisions, Contingent Liabilities and Contingent Assets   there is a present obligation either legal or constructive as a result of a past event    it is probable that a transfer of economic benefits will be required to settle the obligation and    a reliable estimate can be made of the amount of the obligation"], ["2014-treasury-dec-main_supply_estimates_2014_2015_print.txt", " The sale of assets, information, publications, statistical services and certificates"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", "  Basis for qualified opinion on financial statements Qualification arising from disagreements on the definition and application of the Account boundary The Government Resources and Accounts Act 2000 the Act requires HM Treasury to produce a set of accounts for a group of bodies which appears to HM Treasury to Year ended 31 March 2013  159  Whole of Government Accounts  exercise functions of a public nature or to be entirely or substantially funded from public money"], ["2014-treasury-dec-FSCS_annual_report_2014_print.txt", "indb 48  03072014 1436  Section 7 FSCS Finances Compensation, Running Costs, Recoveries and Levies 49  11"], ["2014-treasury-dec-PU1624_final__web_.txt", "33 Payments of compensation to owners of capital goods destroyed or damaged by acts of war or natural disasters count as capital grants"], ["2014-treasury-dec-OOTLAR_19_March_2014__1_.txt", "48 Climate change levy CCL main rates  Legislation will be introduced in Finance Bill 2014 to increase the main rates of CCL in line with inflation based on RPI from 1 April 2015"], ["2014-treasury-dec-Note_on_HMRC_condocs_published_180614.txt", " But any payrolled benefit should be payrolled for all affected employees"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", " Buildings have increased by 10"], ["2014-treasury-dec-OOTLAR_19_March_2014__1_.txt", " It is also provides for appeals and penalties in connection with these information notices"], ["2014-treasury-dec-Govt_NC6_exclusion_of_incentivised_electricity_or_heat_generation_activities.txt", " The SEIS legislation is at Part 5A ITA and Schedule 5BB TCGA"], ["2014-treasury-dec-Public_Spending_Statistics_July_2014_consolidated_revised.txt", "4 Total Capital DEL - 6"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", " 8659 IFRIC 1 Changes in Existing Decommissioning, Restoration and Similar Liabilities "], ["2014-treasury-dec-OOTLAR_19_March_2014__1_.txt", "  There is no impact on individuals or households because the changes affect businesses which commercially exploit aggregate"], ["2014-treasury-dec-Russia.txt", " POB Beltsy Balti, Moldovian SSR now Republic of Moldovia a"], ["2014-treasury-dec-PESA_2014_-_print.txt", "2 shows this spending on a per head basis"], ["2014-treasury-dec-FRAB_121_08_2015-16_FReM.txt", "  Timing  2015-16  FRAB 121 08 19 June 2014  DETAIL Background 1"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " New subsections 1B and 1C set that the third person usually a UK agency is responsible for making PAYE payments on the amounts paid to the worker"], ["2014-treasury-dec-FEMR_Recommendations_on_additional_financial_benchmarks_to_be_brought_into_UK_regulatory_scope_logo.txt", "  There are a wide variety of benchmarks across FICC markets, which vary greatly in scope  and nature"], ["2014-treasury-dec-FSCS_annual_report_2014_print.txt", " FSCS pursues recoveries from the estates of failed firms and third parties where it is reasonable and cost-effective to do so, in order to reduce the cost to levy payers"], ["2014-treasury-dec-OLD_complete_v3.txt", "  General description of the measure Subject to EU State aid clearance, the maximum amount that can be invested in an organisation that is a qualifying social enterprise for the purposes of social investment tax relief will be increased and the range of qualifying social enterprises will be broadened to include certain small horticulture and agriculture projects that will no longer qualify for subsidy as a result of the forthcoming Common Agricultural Policy CAP reforms"], ["2014-treasury-dec-PESA_2014_-_print.txt", "5 Transport of which national roads of which local roads of which local public transport of which railway of which other transport 4"], ["2014-treasury-dec-PSS_April_2014.txt", " Environment protection  3"], ["2014-treasury-dec-FSCS_annual_report_2014_print.txt", " Initial consideration was also given to the potential re-appointment of four non-executive directors in 2014, which was then discussed further with the FCA and the PRA"], ["2014-treasury-dec-Country_and_Regional_Analysis_November_2014_Combined.txt", "13 Identifiable expenditure on education by country and region, 2009-10 to 2013-14  million Education  of which current National Statistics  North East North West  of which capital National Statistics  National Statistics  2009-10 outturn 3,789  2010-11 outturn 3,889  2011-12 outturn 3,558  2012-13 outturn 3,527  2013-14 outturn 3,720  2009-10 outturn 3,263  2010-11 outturn 3,474  2011-12 outturn 3,245  2012-13 outturn 3,287  2013-14 outturn 3,481  2009-10 outturn 527  2010-11 outturn 415  2011-12 outturn 313  2012-13 outturn 240  2013-14 outturn 239  10,046  10,588  9,717  9,729  10,073  8,885  9,460  8,896  9,053  9,425  1,161  1,128  820  676  648  Yorkshire and the Humber  7,362  7,799  7,521  7,448  7,839  6,514  6,891  6,640  6,752  7,156  848  908  880  696  683  East Midlands  6,129  6,253  5,800  6,028  6,470  5,427  5,640  5,349  5,613  6,032  702  613  451  415  438  West Midlands  7,696  8,119  7,785  7,751  8,215  6,945  7,356  7,048  7,124  7,596  751  764  736  627  620  East  7,656  7,882  7,416  7,530  7,891  6,758  7,013  6,733  6,912  7,221  898  869  683  618  670  London  12,970  13,728  13,227  13,197  13,844  11,410  12,187  11,825  12,093  12,627  1,560  1,541  1,403  1,104  1,217  South East  11,138  11,458  10,664  10,831  11,078  9,786  10,342  9,860  10,090  10,310  1,352  1,117  804  742  768  South West  6,914  7,047  6,503  6,494  6,843  6,034  6,331  6,057  6,074  6,387  880  716  446  420  456  73,700  76,764  72,190  72,535  75,974  65,022  68,693  65,653  66,996  70,235  8,678  8,070  6,537  5,539  5,739  Scotland  England  7,728  7,679  7,492  7,677  7,607  7,066  7,079  6,805  7,021  6,996  662  600  687  656  610  Wales  4,340  4,227  4,417  4,222  4,686  4,017  3,973  4,011  3,913  4,407  323  254  406  308  279  Northern Ireland  2,714  2,826  2,794  2,849  2,750  2,443  2,602  2,635  2,719  2,621  271  224  158  130  130  UK identifiable expenditure  88,482  91,496  86,894  87,282  91,017  78,548  82,348  79,105  80,649  84,260  9,934  9,148  7,789  6,633  6,758  Outside the UK Total identifiable expenditure Non-identifiable expenditure  2 88,484 -  3 91,499 -  3 86,897 -  3 87,286 -  4 91,021 -  2 78,550 -  3 82,351 -  3 79,108 -  3 80,652 -  3 84,263 -  9,934 -  0 9,148 -  7,789 -  0 6,633 -  0 6,758 -  Total Expenditure on Services  88,484  91,499  86,897  87,286  91,021  78,550  82,351  79,108  80,652  84,263  9,934  9,148  7,789  6,633  6,758  31  Table A"], ["2014-treasury-dec-OOTLAR_19_March_2014__1_.txt", " A TIIN is available at Annex A"], ["2014-treasury-dec-banking_reform_impact_assessment_05072014.txt", " Requirements for banks\u2019 pension schemes following ring-fencing will be the subject of separate banking reform pensions regulations, which will be accompanied by a separate impact assessment"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_web.txt", "4  Write-down of intangibles  10  2"], ["2014-treasury-dec-government_financial_reporting_manual_201314.txt", "  4  Managing Public Money including Annex 3"], ["2014-treasury-dec-DRAFT-_Exit_Payment_Note_on_Regs.txt", " The Treasury currently intends to ensure that the waiver power is used appropriately via a guidance regime, which is catered for in regulation 28"], ["2014-treasury-dec-FRAB__120__07_-_Annex_C_-_FT_ARM_14-15.txt", " 111 Statement of Changes in Taxpayers\u2019 Equity "], ["2014-treasury-dec-RRD_draft_for_consultation_-_draft_for_consultation_purposes.txt", " 3 In subsection 3, for bridge bank, in both places, substitute resolution company"], ["2014-treasury-dec-Partnerships_Salaried_member_rules.txt", "  55  Under the LLP agreement each member is entitled to an equivalent to statutory sick pay, maternitypaternity leave, holiday entitlement and termination rights"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " The Government announced at Budget 2013 that it would exempt from the main rates of CCL the energy used in mineralogical and metallurgical processes, from 1 April 2014 and that it would seek views from industry after the Budget to inform the draft legislation"], ["2014-treasury-dec-OLD_complete_v3.txt", "1 of Autumn Statement 2014, as part of Self-incorporation intangible assets, and have been certified by the Office for Budget Responsibility"], ["2014-treasury-dec-44695_Accessible.txt", " The government will start closer discussions with Tidal Lagoon Power Ltd to establish whether a potential tidal lagoon project at Swansea Bay is affordable and value for money for consumers without prejudice to the planning decision on the project"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", "  4  In section 1216AC types of programme definitions after subsection 2 insert 2A  A programme is a children\u2019s programme if, when television production activities begin, it is reasonable to expect that the persons who will make up the programme\u2019s primary audience will be under the age of 15"], ["2014-treasury-dec-IFRS_9_Financial_Instruments_-_public_sector_application_guidance__Decem....txt", " If the credit risk subsequently improves, then it is possible for  7 Contract asset\u2019 is a term introduced by the new revenue recognition standard IFRS 15 Revenue from Contracts with Customers"], ["2014-treasury-dec-OOTLAR_19_March_2014__1_.txt", "  Competition assessment there will be a positive impact for small early stage companies receiving investment under SEIS, as more individuals will look to invest in such companies"], ["2014-treasury-dec-elps_main_doc_final.txt", " At the Spending Review, the Government announced that in the region of 1"], ["2014-treasury-dec-supplementary_estimates_and_new_estimates_2013_14_120214_correction.txt", " Receipts surrendered following the closure of the Ageing Well Project that were unplanned and unexpected  Total  -355,669,000  -24,000  Total change in Resource DEL Non-Voted  -  -24,000  i"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_print.txt", " Richard Hughes Richard spent the first ten years of his career as a Civil Servant, working in the Home Office, Prison Service and Cabinet Office"], ["2014-treasury-dec-Construction_Industry_Scheme.txt", " Regulation 22 amends regulation 410 of the principal Regulations"], ["2014-treasury-dec-PESA_2014_-_print.txt", " Figures are shown to the nearest 1m so that users performing calculations on the numbers do not introduce errors due to working on rounded numbers"], ["2014-treasury-dec-central_african_republic.txt", " He escaped from jail on 17 May 2015 following his extradition from Brazzaville and created his own anti-balaka faction including former FACA fighters"], ["2014-treasury-dec-Treasury_minutes_print.txt", "1  The Government agrees with the Committee\u2019s recommendation"], ["2014-treasury-dec-banking_reform_impact_assessment_05072014.txt", " Having considered responses to that consultation, the Government has finalised the details of ring-fencing policy and is now making the Ring-fenced Bodies and Core Activities Order and the Excluded Activities and Prohibitions Order"], ["2014-treasury-dec-budget_2014_distributional_analysis.txt", " However, as outlined above, Support for Mortgage Interest is now reflected in the baseline, without any extension to the existing policy"], ["2014-treasury-dec-COUNTRY_BY_COUNTRY_REPORTING.txt", " The reporting template requires multinational enterprises to show for each tax jurisdiction in which they do business    the amount of revenue, profit before income tax and income tax paid and accrued and their total employment, capital, retained earnings and tangible assets"], ["2014-treasury-dec-UK_Sovereign_Sukuk_PLC_Offering_Circular.txt", " Euroclear and Clearstream, Luxembourg each holds securities for its customers and facilitates the clearance and settlement of securities transactions by electronic book-entry transfer between their respective account holders"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " Paragraphs 6  13 amend Schedule 4ZZA TCGA which makes provisions for computing ATED-related gains and losses"], ["2014-treasury-dec-Scotland_analysis__Fiscal_policy_and_sustainability.txt", "20 The IFS and CPPR have also forecast Scotland\u2019s fiscal deficit out to 2018-19"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", "  For any off-payroll engagements of board members andor senior officials with significant No"], ["2014-treasury-dec-PESA_2014_-_print.txt", " For example, the grant-in-aid paid to NDPBs is normally a nonbudget transfer  it is the NDPB\u2019s income and expenditure that scores in budgets"], ["2014-treasury-dec-survivor-benefits-in-occupational-pension-schemes-annex-b.txt", "  Yours sincerely  Stephen Humphrey FIA Chief Actuary, Advice to Government, GAD  9  ANNEX 1  HMT specification The letter dated 17 April from HM Treasury commissioning the cost estimates is reproduced below Richard Brown  Deputy Director, Workforce Pay and Pensions  Tel 020 7270 6040  Richard"], ["2014-treasury-dec-FRAB__119__08_-_Annex_H_-_2014-15_FReM.txt", "3 Revenues collected on behalf of the European Union that should be excluded from the consolidation comprise Traditional Own Resources customs duties including those on agricultural products collected by Her Majestys Revenue and Customs, and sugar levies collected by the Department for Environment, Food and Rural Affairs and the Third Resource VAT, which is the product of the application of a uniform rate to a harmonised expenditure base"], ["2014-treasury-dec-45502_Cm_8988_Accessible.txt", " The Nuclear Liabilities Fund currently has around 7"], ["2014-treasury-dec-PU1624_final__web_.txt", " It is not reflected in National Accounts presentations"], ["2014-treasury-dec-FSCS_annual_report_2014_print.txt", " The proposals include the following  preparation and prevention  considering banks\u2019 recovery and resolution planning as well as obstacles to resolvability  early intervention  early supervisory intervention to ensure that financial difficulties are addressed as soon as they arise  resolution powers and tools  harmonised resolution powers and tools, together with resolution plans prepared in advance, so that national authorities in all the member states have a common toolkit  resolution funding  source of resolution funding and a proposed target fund equal to 1 of covered deposits in 10 years"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " 6 If the interest disposed of by the relevant high value disposal was not held by P on 5 April 2015, the notional pre-April 2016 gain or loss means the gain or loss which would have accrued on 5 April 2016 had the subject-matter of the relevant high value disposal been disposed of for a consideration equal to its market value on that date"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", " During 2012-13, the DMO continued to hold large asset and liability balances, as it sought to manage historically large aggregate Exchequer borrowing requirements"], ["2014-treasury-dec-44695_Accessible.txt", " The situation in emerging markets is mixed, with lower rates of potential growth being a key risk"], ["2014-treasury-dec-45502_Cm_8988_Print.txt", " Recommendation The department must now seek to award the remaining funds using price competition"], ["2014-treasury-dec-PU1667_Tax-Free_Childcare__consultation_on_childcare_account_provision.txt", "21 NSI is an Executive Agency of HM Treasury that securely manages billions of pounds of public funds in National Savings"], ["2014-treasury-dec-Fuel_duty_-_aqua_methanol.txt", " Section 11 of the Customs and Excise Management Act 1979 as amended by the Commissioners for Revenue and Customs Act 2005 c"], ["2014-treasury-dec-COUNTRY_BY_COUNTRY_REPORTING.txt", " It means that the Treasury will be able in the future to implement recommendations made by the Organisation for Economic Co-operation and Development OECD on country-by-country reporting and require UK-based multinational enterprises to report for each tax jurisdiction in which they have a presence how their revenue, profit and taxes are allocated, as well as other indicators of economic activity"], ["2014-treasury-dec-10460-001_National_Loans_Fund_Account.for_web.txt", " There is no such requirement for advances, although interest is charged at Bank Rate on advances to the DMA"], ["2014-treasury-dec-44695_Autumn_Statement__Print_ready_.txt", " This will support the construction of up to 10,000 new homes, up to twice as fast as conventional development routes"], ["2014-treasury-dec-FRAB__120__Minutes_of_meeting.txt", " This was agreed and the Secretary noted that further minor issues would be dealt with by such an approach in future"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", " Through our Building a great Treasury work we will look at incorporating the recommendations of the Diversity Board\u2019s excellent work into our overarching principles"], ["2014-treasury-dec-Accelerated_payments_and_group_relief.txt", "  4 In subsection 6, for the payment specified under subsection 2b substitute any payment specified under subsection 2b or amount specified under subsection 2d"], ["2014-treasury-dec-FEMR_Recommendations_on_additional_financial_benchmarks_to_be_brought_into_UK_regulatory_scope_logo.txt", " The current UK legal framework is designed to provide for supervision of persons who provide information or expressions of opinion in respect to a regulated benchmark, as well as persons responsible for administering a benchmark"], ["2014-treasury-dec-AS2014_distributional_analysis_final.txt", "1 The government has published regular distributional analysis of the impact on households of its reforms to tax, welfare, and public service spending"], ["2014-treasury-dec-PU1643_Charter_budget_responsibility_update_print.txt", "32 If spending within the scope of the welfare cap is forecast to be above the level of the cap but within the margin, and this is due to forecast changes rather than discretionary policy action, then the cap is not breached"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", "  RESOLUTION 10  x  FINANCE BILL 2014 CLAUSE 15 SCHEDULE 3  Where P provides financial advice to an individual under both a UK and relevant employment"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", " This will ensure that capital gains made by a remittance basis user in the overseas part of a split year of residence are not charged to tax"], ["2014-treasury-dec-FSCS_annual_report_2014_web.txt", " FSCS requested a reconsideration"], ["2014-treasury-dec-FRAB__119__08_-_Annex_H_-_2014-15_FReM.txt", "1  IFRS 3 excludes from its scope business combinations involving entities or businesses under common control"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " Subsection 10 describes the calculation of the 80 payment test, for the purposes of subsection 3c"], ["2014-treasury-dec-44695_Autumn_Statement__Print_ready_.txt", " These include a new test to ensure that work being undertaken is genuine and effective, and a requirement that anyone claiming Working Tax Credit as selfemployed registers with HMRC and provides their Unique Tax Reference"], ["2014-treasury-dec-SDPR_Update_September_2014___published_as_Clarifications_.txt", "75  31121998  01-Jan-99  31-Mar-00  01-Jan-00  29-Feb-00  9"], ["2014-treasury-dec-PU1650_Remit_and_Recommendations_for_FPC__print_.txt", " Any such trade-offs should be managed and communicated transparently and consistently with the Committee\u2019s assessment of the costs and benefits of its actions, in the light of the Act\u2019s provisions"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", " Benefits in classic accrue at the rate of 180th of final pensionable earnings for each year of service"], ["2014-treasury-dec-OLD_complete_v3.txt", " A summary of responses to the consultation was published on 27 November 2014"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", " No cumulative depreciation should be carried forward for land, buildings and dwellings where these have been revalued in the period"], ["2014-treasury-dec-FRAB__119__08_-_Annex_I3_-_NDPB_GREEN_2014-15.txt", " Contingent liabilities that are not required to be disclosed by IAS 37 are stated at the amounts reported to Parliament"], ["2014-treasury-dec-OLD_complete_v3.txt", " In Chapter 2 of Part 8 of ITA 2007 gift aid, section 416 meaning of qualifying donation is extended by the insertion of or an intermediary representing the individual to allow Gift Aid Declarations made by intermediaries on behalf of individuals to have effect as if they were made by individuals"], ["2014-treasury-dec-elps_annex_final.txt", "  For policies that are in-force at the End Date, the Equitable Life Policy Value is all or part of the LDTV of the policy as at 31 December 2009"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_web.txt", " Details of its performance during the year are included in the annual review at the start of this document"], ["2014-treasury-dec-survivor-benefits-in-occupational-pension-schemes-annex-b.txt", "00  Marriage and civil partnership formation rates The ONS data23 below shows the rate of persons forming an opposite sex couple  same sex couple per 1,000 unmarried malefemale population aged 16 and over in England and Wales in any given year"], ["2014-treasury-dec-PESA_2014_-_print.txt", " Total social protection Total Expenditure on Services in Scotland  92 3 4 2 0 207  97 2 4 2 0 220  89 2 4 2 0 207  87 3 5 2 0 229  86 4 3 3 0 231  545 59 485 525 266 35 39 0 38 1,447  537 59 478 530 300 31 41 39 1,477  539 58 481 526 277 40 43 0 34 1,459  534 57 477 527 245 32 42 0 35 1,414  526 57 469 503 301 32 39 0 39 1,441  508 678 136 542 1,509 239 1,269 30 491 132 359 55 55 323 316 0 315 114 3,516 9,332  535 719 143 576 1,599 248 1,351 29 503 144 360 84 84 352 372 0 371 129 3,788 9,841  535 743 146 597 1,656 246 1,410 28 485 143 342 92 92 367 384 0 384 128 3,884 9,868  494 758 134 624 1,734 227 1,507 30 456 134 322 96 96 363 394 0 394 110 3,940 9,941  567 827 157 670 1,857 254 1,603 31 447 156 291 97 97 389 425 0 425 96 4,169 10,152  6"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", " He is supported by  the Chief Secretary to the Treasury  the Financial Secretary to the Treasury  the Exchequer Secretary to the Treasury  the Economic Secretary to the Treasury  the Commercial Secretary to the Treasury  The Rt Hon Danny Alexander MP Chief Secretary to the Treasury  Responsibility for public expenditure including  spending reviews and strategic planning  in-year spending control  public sector pay and pensions  Annually Managed Expenditure AME and welfare reform  efficiency and value for money in public service  procurement  capital investment  The Rt Hon Nicky Morgan MP Financial Secretary to the Treasury  EU Budget and wider EU issues  women and the economy  childcare policy  tax credits and child poverty, and assisting the Chief Secretary on welfare reform  charities, the voluntary sector and gift aid  environment and transport taxation, North Sea oil, gas and shipping  energy policy and climate change  excise duties, including excise fraud and law enforcement  deputising for the Chancellor at Ecofin  foreign exchange reserves and debt management policy, National Savings and Investments and the Debt Management Office  the Royal Mint  8\u2003\u2003 Annual report and accounts 2013-14  David Gauke MP Exchequer Secretary to the Treasury  strategic oversight of the UK tax system, including direct, indirect, business, property and personal taxation  corporate and small business taxation, with input from the Commercial Secretary  European and international tax issues  gambling duties  departmental minister for HM Revenue  Customs and the Valuation Office Agency  overall responsibility for the Finance Bill  personal savings and pensions policy and the Government Actuary\u2019s Department  Andrea Leadsom MP Economic Secretary to the Treasury  financial services policy and overall strategic relationship with UK financial services  banking and financial services reform and regulation at home and in the EU including PRA  financial stability  City competitiveness  bank lending and access to finance  Help to Buy  financial conduct and the FCA  asset management  RBS, Lloyds and UKFI  retail financial services, consumer finance, financial advice and capability  Equitable life  Lord Deighton Commercial Secretary to the Treasury  the Treasury spokesman in the House of Lords  delivery of infrastructure projects across the public sector and facilitating private sector investment into UK infrastructure  supporting the Chief Secretary on capital investment  corporate finance, including public corporations, public private partnerships, PF2, existing PFI contracts, and sales of government assets  better regulation and competition policy  asset freezing and financial crime  supporting the Chancellor and Financial Secretary on wider growth policy  supporting the Secretary of State for Culture on the Olympics legacy, working with DCMS Ministers and Lord Coe in his role as Legacy Ambassador  working with Lord Green and UKTI to promote the UK as a destination for foreign direct investment including through being contact Minister\u2019 for the major energy utility companies  Crown Estate and the Royal Household Annual report and accounts 2013-14\u2003\u2003 9  HM Treasury at 31 March 2014  Executive Management Board  Sharon White Second Permanent Secretary  Vacant Director General Public Spending  Nick Macpherson Permanent Secretary  John Kingman Second Permanent Secretary  Charles Roxburgh Director General Financial Services  Director led Groups Ministerial and Communications Nick Macpherson, Permanent Secretary  Strategy, Planning and Budget James Bowler, Director  Responsible for decision making, coordination and management of the department, and communications with media and the public  Responsible for defining forward strategy, work programme, the Budget, and shortterm priority policy projects  Economics Dave Ramsden, Director General Responsible for UK economic analysis, surveillance, and professionalism  Financial Stability Lowri Khan, Director Responsible for ongoing stability issues and resolution of financial interventions  Financial Services Alison Cottrell, Director Vacant, Director Responsible for financial services regulatory framework and financial markets policy issues  10\u2003\u2003 Annual report and accounts 2013-14  Business and International Tax Mike Williams, Director Responsible for business tax, indirect taxes and international tax  Personal Tax, Welfare and Pensions Beth Russell, Director Responsible for personal tax, welfare, labour market, and HMRCDWP expenditure, pensions and savings  International and EU Peter Curwen, Director Europe Shona Riach, Director International Finance Responsible for advancing the UK\u2019s economic and financial interests internationaly and in the EU  Dave Ramsden Director General Chief Economic Adviser  Alison Cottrell Director Corporate Services  James Bowler Director Strategy, Planning and Budget  Indra Morris Director General Tax and Welfare  Kirstin Baker Group Finance Director  Mark Bowman Director General International and EU  Corporate Centre Kirstin Baker, Group Finance Director Alison Cottrell, Director Corporate Services Enabling the Treasury to deliver by managing and developing corporate policies and processes including correspondence and public enquiries, HR, estates, IT, domestic finances and commercial activities, as well as the implementation of departmental change programmes  Fiscal James Richardson, Director Responsible for fiscal strategy, funding and debt management, and monitoring fiscal position  Public Spending Julian Kelly, Director Responsible for public spending control and embedding good governance and financial management across Government  Enterprise and Growth Jeremy Pocklington, Director Enterprise and Growth Geoffrey Spence, Chief Executive, Infrastructure UK Responsible for growth-related policy and expenditure including infrastructure strategy and delivery, and public private partnerships PPP  Treasury Legal Advisors Stephen Parker, Director Responsible for provision of advisory and other legal services across the Treasury and certain other agencies and departments  Public Services Tamara Finkelstein Director Lindsey Fussell, Director Responsible for oversight of major public service expenditure  Annual report and accounts 2013-14\u2003\u2003 11  12\u2003\u2003 Annual report and accounts 2013-14  1  Introducing the Treasury  Ourselves  introducing the Treasury1 1"], ["2014-treasury-dec-39796_Cm_8847_Accessible.txt", "3 FCO and UKTI at Post already contribute to a single country business plan which includes shared commercial objectives"], ["2014-treasury-dec-36048_Cm_8774.txt", "1  The Government agrees with the Committee\u2019s recommendation"], ["2014-treasury-dec-scotland_analysis_fiscal_policy_and_sustainability_print.txt", "5 For these three years, the Scottish notional debt and borrowing position as part of the UK is assumed to be as forecast by the Centre for Public Policy for Regions CPPR"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " If you have any questions about this change, or comments on the legislation, please contact Chris Murricane on 03000 585953 email chris"], ["2014-treasury-dec-central_african_republic.txt", " INTERPOL-UN Security Council Special Notice web link httpswww"], ["2014-treasury-dec-FRAB__119__09_-_Draft_Code_of_Practice_on_Local_Authority_Accounting_2014-15_with_Annexes.txt", "  Minor Amendments Chapter Eight 8"], ["2014-treasury-dec-140808_Housing_Zones_Prospectus.txt", " Any expression of interest for capital funding on each scheme must be submitted by a local authority on behalf of a private sector development partner as part of their request to be designated as a Housing Zone"], ["2014-treasury-dec-main_supply_estimates_2014_2015_print.txt", " The Department's NDPBs are shown on separate Estimate lines based around the same main areas of spend as the Department"], ["2014-treasury-dec-FSCS_annual_report_2014_print.txt", "indb 172  03072014 1436  Section 11 Directors\u2019 Report and Accounts for the year ended 31 March 2014 173  d Management expenses Management expenses comprise base costs, being the costs of running the classes, and specific costs, which are the remaining costs which cover the handling and payment of compensation"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " This clause replaces the amounts 55,000 million and 70,000 million with the amounts 85 billion and 95 billion respectively"], ["2014-treasury-dec-Partnerships_Mixed_membership_partnerships__Alternative_investment_fund_managers__Transfer_of_assets___income_Streams_through_partnerships.txt", "    If the members of XYZ LLP receive a priority distribution out of ABC then that is an indicator that the excess profit allocation rules will apply  Example 37 This example looks at where a member of the UK firm is rewarded from another arm of an international network"], ["2014-treasury-dec-Efficiency_and_reform_in_the_next_Parliament.txt", " The lack of central co-ordination and incentives for different parts of the public sector to work together had resulted in a fragmented and under-occupied estate"], ["2014-treasury-dec-PU1667_Tax-Free_Childcare__consultation_on_childcare_account_provision.txt", " With the government providing accounts there would be fewer opportunities for a criminal attack on the system, for example by setting up fraudulent accounts  12  or even a fraudulent account provider that siphons off the government contribution against the costs of childcare services that are never provided to parents"], ["2014-treasury-dec-Scotland_analysis__Fiscal_policy_and_sustainability.txt", "10 As the CPPR forecast does not provide levels of tax, spending and GDP, these are constructed by assuming historic relationships between the UK\u2019s economic and fiscal position and that of Scotland continue to hold"], ["2014-treasury-dec-avoidance_discussion_paper_with_covers_final.txt", " This imposes an unfair burden on the honest majority and prevents money from reaching the crucial public services that need it"], ["2014-treasury-dec-main_supply_estimates_2014_2015_web.txt", " This Estimate covers the administration costs, capital costs and operational costs incurred by the Serious Fraud Office SFO"], ["2014-treasury-dec-Alcohol_duty_-_registration_of_alcohol_wholesalers.txt", " It remains an accurate summary of the impacts that apply to this instrument"], ["2014-treasury-dec-10348-Contingencies_fund.for_web.txt", " This publication is available at www"], ["2014-treasury-dec-39796_Cm_8847_Print_Ready.txt", " Background resources    NAO report Improving access to finance for small and medium-sized enterprises - Session 2013-14 HC 734 PAC report Improving access to finance for small and mediumsized enterprises - Session 201314 HC 775  2 Committee of Public Accounts conclusion The departments\u2019 schemes are managed as a series of ad hoc initiatives that are launched to address particular weaknesses in the market, rather than to act as a coherent programme"], ["2014-treasury-dec-supplementary_estimates_and_new_estimates_2013_14_120214_correction.txt", "  652  National Savings and Investments  Supplementary Estimates, 2013-14  Part III Note D - Explanation of Accounting Officer responsibilities The Accounting Officer prepares resource accounts for each financial year"], ["2014-treasury-dec-PU1643_Charter_budget_responsibility_update_print.txt", "6 In order to protect the independence necessary for the effective delivery of its responsibilities within the fiscal framework, the OBR must perform its duty objectively, transparently and impartially"], ["2014-treasury-dec-10348-Contingencies_fund.for_web.txt", "2  IFRS in issue but not yet effective  There are no IFRS in issue but not yet effective which are expected to have an impact on the financial statements of the Contingencies Fund"], ["2014-treasury-dec-PN_April_2014.txt", " Given this timescale, detailed commentary on monthly movements in the reserves mainly resulting from volatility in foreign exchange markets and the value of gold is not included however the Release does include a more meaningful assessment of longer term trends and reports intervention operations"], ["2014-treasury-dec-MCD_draft_regulations.txt", "6 per cent payment has the meaning set out in article 60F regulated home purchase plan has the meaning set out in article 63F3a related person in relation to the borrower or in the case of credit provided to trustees a beneficiary of the trust, means a that person\u2019s spouse or civil partner b a person whether or not of the opposite sex whose relationship with that person has the characteristics of the relationship between husband and wife or c that person\u2019s parent, brother, sister, child, grandparent or grandchild second charge business loan is a contract that, at the time it is entered into, meets the conditions in paragraphs i to iii of article 613a and the following conditions a the lender provides the borrower with credit exceeding 25,000 b the mortgage ranks in priority behind one or more other mortgages affecting the land in question and c the agreement is entered into by the borrower wholly or predominantly for the purposes of a business carried on, or intended to be carried on, by the borrower"], ["2014-treasury-dec-44695_Autumn_Statement__Print_ready_.txt", " One North A Proposition for an Interconnected North\u2019, Manchester City Council, July 2014 What Makes Cities More Productive Evidence on the Role of Urban Governance from Five OECD Countries\u2019, Ahrend, Farchy, Kaplanis and Lembcke, OECD iLibrary, May 2014 66 Unleashing Metro Growth final recommendations of the City Growth Commission\u2019, RSA City Growth Commission, October 2014 67 Rebalancing Britain From HS2 towards a national transport strategy\u2019, High Speed Two HS2 Limited, October 2014 64 65  Autumn Statement 2014  4469501Chapter1 Complete"], ["2014-treasury-dec-44695_Accessible.txt", "9 billion Grand Challenges fund to enable the UK to invest in major research facilities   rebalancing the economy and ensuring strong regional growth by building a northern  powerhouse with major investment in the roads of northern England, new rail franchises, and the Sir Henry Royce Institute for advanced materials research and innovation and by taking forward city deals and local growth deals, with support from the Regional Growth Fund   making progress towards full employment, including by abolishing employer National  Insurance contributionsNICs on earnings up to the upper earnings limit for apprentices aged under 25   creating a more highly-skilled labour market, including through a new offer of income contingent loans for those wishing to undertake postgraduate study  building on the government\u2019s lifting of the cap on undergraduate student numbers  1"], ["2014-treasury-dec-140805_HMT_to_Govt_Actuary_Letter.txt", " Since both of these Acts, and their subsidiary legislation, are in scope of the valuations, and as such are listed in Schedule 1of the Directions, this means that, as currently drafted, the Directions would also bring those DC arrangements which are also established by these regulations into the scope of the valuations"], ["2014-treasury-dec-OLD_complete_v3.txt", "  216  The money purchase annual allowance A 10,000 annual allowance for money purchase pension savings will apply to individuals who have accessed their pension savings flexibly from an UFPLS, a flexi-access drawdown fund or a flexible annuity"], ["2014-treasury-dec-Alcohol_duty_-_registration_of_alcohol_wholesalers.txt", " Subsections 3 and 4 define an incidental sale as a wholesale sale made by an authorised retailer that is incidental to its retail sales"], ["2014-treasury-dec-BRRD_impact_assessment_revised.txt", " This could lead to sub-optimal or even competing resolution strategies between Member States at the EU level and to delays in executing the resolution"], ["2014-treasury-dec-Building_societies_bail-in_order_draft_5th_March_2014_consultation_draft.txt", " 5 Reports under this article are afterwards to be published at intervals not exceeding five years"], ["2014-treasury-dec-IFRS_16_Application_Guidance_December_2020.txt", " All entities applying the FReM shall recognise the cumulative effects of initially applying IFRS 16 recognised at the date of  1 This presumes that entities have been applying the guidance in IAS 17 and IFRIC 4 appropriately in the past"], ["2014-treasury-dec-supplementary_estimates_and_new_estimates_2013_14_120214_correction.txt", " Any such groupings can be found in the introduction to this booklet"], ["2014-treasury-dec-PU1719_HMT_Science_.txt", " We need all parts of the country to flourish and fulfil the potential of their people, businesses and specialisms"], ["2014-treasury-dec-elps_main_doc_final.txt", " If the customer is not content with the response received after making first contact, they will be guided through the Schemes complaints escalation procedures to ensure that all avenues for resolution can be explored"], ["2014-treasury-dec-44695_Autumn_Statement__Print_ready_.txt", " The government will also discuss plans for a Growth Zone in Croydon, UKTI Performance and Impact Monitoring Survey  PIMS Position at Q2 FY 201415\u2019, UKTI, September 2014 United Kingdom Balance of Payments  The Pink Book 2014\u2019, ONS, October 2014 and Statistical Bulletin Trade\u2019, ONS, September 2014  62 63  48  Autumn Statement 2014  4469501Chapter1 Complete"], ["2014-treasury-dec-Fact_sheet_ISA_8.txt", "  Annual NISA allowances are aligned with the tax year, from 6 April to 5 April"], ["2014-treasury-dec-44695_Accessible.txt", "208 Household energy efficiency  As announced on 7 October 2014, the government will increase funding by 100 million over 2014-15 and 2015-16 to support households installing energy efficiency improvements"], ["2014-treasury-dec-FRAB__120__07_-_FT_ARM_2014-15.txt", "  Page 2 of 6  FRAB 120 07 03 APRIL 2014  Changes proposed to 201415 FT ARM 9"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", " Dividends on available-for-sale equity instruments are recognised in the SCNE when HM Treasury\u2019s right to receive payment is established"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " New section 257QE explains when value is considered to have been received by an investor, for the purposes of sections 257Q and 257QB"], ["2014-treasury-dec-Modernising_the_taxation_of_corporate_debt_and_derivative_contracts.txt", " PART 4  5  CONSEQUENTIAL AMENDMENTS 91  1 Schedule 4 to CTA 2009 index of defined expressions is amended as follows"], ["2014-treasury-dec-Diverted_Profits_Tax.txt", " In particular, it identifies arrangements through which companies exploit the permanent establishment PE rules"], ["2014-treasury-dec-FSCS_annual_report_2014_print.txt", " This involves an asset liability modelling framework that has been developed to achieve long-term investments that are in line with the obligations under the Pension Scheme"], ["2014-treasury-dec-Wales_Bill_-_Explanatory_Notes_-_Report_Stage_-_Welsh_Language_Version_10_6_14_pdf.txt", " Felly i fod yn drethdalwr yn yr Alban, bydd angen i brif fan preswylio unigolyn yn yr Alban fod am fwy o\u2019r flwyddyn nag mewn rhan arall o'r DU yn hytrach nag am o leiaf cymaint o'r flwyddyn"], ["2014-treasury-dec-Partnerships_Mixed_membership_partnerships__Alternative_investment_fund_managers__Transfer_of_assets___income_Streams_through_partnerships.txt", " Example 40 Remuneration in the form of cash and instruments Facts TDH LLP is an AIFM firm S863I, consisting of three members, T, D and H Ltd"], ["2014-treasury-dec-210514_letter_from_gov_actuary_to_hmt_4.txt", "From the Government Actuary Trevor Llanwarne  Julian Kelly Director, Public Spending By email only 21 May 2014 Dear Julian  Public Service Pensions Valuations and Employer Cost Cap Directions 2014 Thank you for your letter of 15 May 2014 explaining some proposed amendments to the Directions and asking for my professional opinion on these proposed amendments"], ["2014-treasury-dec-FRAB__119__Minutes.txt", " The detailed design will then be outlined in a Command paper in the SpringSummer"], ["2014-treasury-dec-FRAB__119__08_-_Annex_H_-_2014-15_FReM.txt", " ALBs should refer to paragraph 8"], ["2014-treasury-dec-SDPR_Update_September_2014___published_as_Clarifications_.txt", " The different assessed payment approaches adopted are described in Annex A"], ["2014-treasury-dec-PESA_2014_-_print.txt", "5 RD housing and community amenities 6"], ["2014-treasury-dec-Wales_Bill_-_Explanatory_Notes_-_Report_Stage_-_Final_10-6-14.txt", " MPs to be disqualified for membership of Assembly clause 3  237"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", "  78  In section 673 meaning of G, L and CV in section 672, in subsection 4, for carrying value, in each place, substitute tax-adjusted carrying value"], ["2014-treasury-dec-survivor-benefits-in-occupational-pension-schemes-annex-b.txt", "4  13 14  Summary excludes deferred pensioner members with service in more than one section of the NHSPS"], ["2014-treasury-dec-FSCS_annual_report_2014_print.txt", "  03072014 1435  Case study Rodney Mander  Compensation maintains confidence  Rodney Mander found FSCS\u2019s compensation process efficient and straightforward"], ["2014-treasury-dec-Personal_Allowance_for_2015-16.txt", " These provisions set the transferable amount at 1,050 for 2015-16 and 10 per cent of the personal allowance for those born after 5 April 1938 thereafter"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", "  The majority of these payments are made within the terms and conditions of exit schemes under the relevant remuneration framework"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_web.txt", " Responsive website An important part of our work in 201314 has been adapting our digital content so that it is easier for customers to access via tablets, phones and other mobile devices"], ["2014-treasury-dec-10460-001_National_Loans_Fund_Account.for_web.txt", "2 The 2010 IMF Quota and Governance reforms were not implemented in the reporting period"], ["2014-treasury-dec-PESA_2014_-_print.txt", "5 RD housing and community amenities 6"], ["2014-treasury-dec-44695_Autumn_Statement__Print_ready_.txt", " This will enable financial technology companies to develop innovative solutions to allow customers to make better comparisons between different banks and financial products"], ["2014-treasury-dec-36048_Cm_8774.txt", "ukdocopen-government-licence or email psinationalarchives"], ["2014-treasury-dec-main_supply_estimates_2014_2015_print.txt", " Spending is grouped by budgetary limit DEL, AME and any nonbudget and, within each budgetary limit by voted\u2019 or non-voted\u2019 expenditure"], ["2014-treasury-dec-FRAB__120__04_-_Discount_rates.txt", " It is composed of an element that reflects society\u2019s pure preference for consumption now compared to the future 0"], ["2014-treasury-dec-FRAB__119__08_-_Annex_F_Chapter_05_Form_and_content__2013-14.txt", "7 HM Treasury will lay before the House of Commons the resource accounts of departments including agencies that are whole departments under section 64 of the Government Resources and Accounts Act 2000"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", "1 one year Total non-current assets Current assets Cash and cash equivalents 20 Inventories Trade  other receivables due within one year 15 Loans to banking customers 17 Loan hedging asset 17"], ["2014-treasury-dec-banking_reform_impact_assessment_05072014.txt", " Direct costs to regulator 20m up front, 2m p"], ["2014-treasury-dec-39796_Cm_8847_Print_Ready.txt", "  3 Committee of Public Accounts conclusion The Committee was reassured by the Permanent Secretary's statement that any sale of the student loan book has to represent value for money for the taxpayer"], ["2014-treasury-dec-PU1719_HMT_Science_.txt", "6 billion of capital and 300 million resource investment has so far been announced to 2014    We have funded and developed major research facilities such as the Francis Crick and Alan Turing institutes, the Royal Research Ship Discovery, and the new polar research vessel announced in April 2014    A consultation on proposals for long-term capital investment in science and research was launched this year to identify strategic priorities and the appropriate balance between investment at different levels i"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", " This increase was due to a number of factors, including the inflation uprating and increased number of claimants"], ["2014-treasury-dec-RRD_draft_for_consultation_-_draft_for_consultation_purposes.txt", " 11 For the purposes of subsection 10, the bank is viable unless a The PRA or the FCA is satisfied that the bank is failing or likely to fail within the meaning of section 75A, and b The Bank of England is satisfied that having regard to timing and other relevant circumstances it is not likely that ignoring the stabilisation powers action will be taken by or in respect of the bank that will result in the bank no longer being a bank which is failing or likely to fail, Consequentials for s"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", " As direct investments have reduced, so too have contingent liabilities"], ["2014-treasury-dec-draft_banking_reform_pensions_regulations_july_2014.txt", " Article 39 was amended by the Pensions Act Northern Ireland 2012, section 244 to 6"], ["2014-treasury-dec-PESA_2014_-_print.txt", " In the National Accounts and expenditure on services frameworks all expenditure on SUME is treated as current expenditure"], ["2014-treasury-dec-FSCS_annual_report_2014_print.txt", " The Nomination Committee met twice formally during the year"], ["2014-treasury-dec-PU1632_Sustainability_Reporting_Guidance.txt", "24 The purpose of sustainability reporting is to provide transparency on Public Sector performance in organisations year-on-year"], ["2014-treasury-dec-45502_Cm_8988_Print.txt", " BIS receives regular updates on Partner Organisations actual daily outturns and advance warning of expected variances so that the overall position across the BIS family can be better managed"], ["2014-treasury-dec-Landfill_tax_-_compliance.txt", "  Current law Landfill tax primary legislation is contained in Finance Act FA 1996  sections 39 to 71 and Schedule 5"], ["2014-treasury-dec-FRAB__120__02_-_IFRS_13_-_Appendix_B.txt", "UNCLASSIFIED Appendix B  Illustrative Exposure Draft  FRAB 120 02 3 April 2014  Date  GOVERNMENT FINANCIAL REPORTING MANUAL FReM EXPOSURE DRAFT NO  1302 EXPOSURE DRAFT OF PROPOSED  AMENDMENTS TO THE FReM Application of IFRS 13 Fair Value Measurement for the public sector Comments to be received by Date  UNCLASSIFIED  UNCLASSIFIED Appendix B  Illustrative Exposure Draft 3 April 2014  UNCLASSIFIED  Page 2 of 23  FRAB 120 02  UNCLASSIFIED Appendix B  Illustrative Exposure Draft 3 April 2014  FRAB 120 02  GOVERNMENT FINANCIAL REPORTING TEAM HM TREASURY This exposure draft of proposed amendments to the Government Financial Reporting Manual is published by HM Treasury for comment only"], ["2014-treasury-dec-140808_Housing_Zones_Prospectus.txt", " d Alignment with local priorities for housing and economic growth"], ["2014-treasury-dec-PU1624_final__web_.txt", " Departments may retain VAT refunds for business activities and also for certain non-business activities"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", "0 billion net contribution to financing from NSI C"], ["2014-treasury-dec-39796_Cm_8847_Print_Ready.txt", " The contribution charities make to our society is hugely important to all of us and the Commission has a key role in preserving public trust in charities"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " Subsection 1 of Clause 78 extends the exemption from VED contained in paragraph 1A of Schedule 2 of VERA to vehicles constructed before 1 January 1974"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " Section 88E2d provides that the Commissioners may by regulations make provision imposing a penalty for a contravention of the regulations or any condition or restriction imposed under Part 6A"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " 7 The relevant ownership period means the period a beginning with the day on which P acquired the UK residential property interest or, if later, 31 March 1982, and b ending with the day before the day on which the disposal of the UK residential property interest occurs"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", " By the end of 2013-14 the Treasury had disposed a little over one third of the shares it held on the 2012-13 balance sheet"], ["2014-treasury-dec-PESA_2014_-_print.txt", " This adjustment removes the parts of capital LASFE that need to be excluded as they are financial transactions"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " Section 31 of the National Loans Act 1968 the 1968 Act\u2019 enables the Treasury to issue out of the National Loans Fund such sums required by the PWLB in making loans under that Act and any future Act"], ["2014-treasury-dec-Public_Service_Pensions_Valuations_and_Employer_Cost_Cap_Directions_2014_archived_version.txt", "  11  Contents of the valuation report cost cap 23"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " The legislation will come into force on 6 April 2016"], ["2014-treasury-dec-39796_Cm_8847_Accessible.txt", "1 The Government agrees with the Committee\u2019s recommendation"], ["2014-treasury-dec-government_financial_reporting_manual_201314.txt", "7  The Statement of Parliamentary Supply is supported by Notes to the Statement"], ["2014-treasury-dec-Fuel_duty_-_aqua_methanol.txt", "  Carbon assessment The overall support for cleaner fuels measure is expected to deliver carbon savings"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", " Decreases in interest on pension scheme liabilities 59"], ["2014-treasury-dec-PU1616_OTS_employee_benefits_final_report.txt", " Unless the employee makes a corresponding claim for tax relief, the expenses will be included in the employee\u2019s PAYE code"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", "0 billion outstanding at 31 March 2014 2012-13 6"], ["2014-treasury-dec-AS2014_policy_costings_final.txt", " We have presented our findings in Box 4"], ["2014-treasury-dec-PU1616_OTS_employee_benefits_final_report.txt", " If an employer is considering whether it will be appropriate to payroll a benefit, it will always need to consider the impact on its workforce and any HR implications"], ["2014-treasury-dec-Personal_Allowance_for_2015-16.txt", " In 2015-16, women are projected to account for 42 per cent of all taxpayers and men 58 per cent"], ["2014-treasury-dec-Notice_Russia_190121.txt", " Gender Male Listed on 06032014 Last Updated 31122020 19012021 Group ID 12891"], ["2014-treasury-dec-Tackling_marketed_tax_avoidance.txt", " The measure applies to Income Tax IT Capital Gains Tax CGT Corporation Tax CT Inheritance Tax IHT Stamp Duty Land Tax SDLT and the Annual Tax on Enveloped Dwellings ATED"], ["2014-treasury-dec-36048_Cm_8774.txt", " This means that they have improved information regarding funding flows which helps to ensure that payments are not made in advance of need"], ["2014-treasury-dec-main_supply_estimates_2014_2015_print.txt", " focus its activity to lead the fight against those organised crime groups and criminals that cannot reasonably be tackled by partners, 2"], ["2014-treasury-dec-freedom_and_choice_in_pensions_print_210314.txt", "3 The financial markets in which the pension and annuities funds operate are large"], ["2014-treasury-dec-INHERITANCE_TAX_EXEMPTION_FOR_DECORATIONS_AND_OTHER_AWARDS.txt", "  1BA  In subsection 1B relevant decoration or award means a decoration or other similar award a that is designed to be worn to denote membership of i an Order that is, or has been, specified in the Order of Wear published in the London Gazette the Order of Wear, or ii an Order of a country or territory outside the United Kingdom, b that is, or has been, specified in the Order of Wear, c that was awarded for valour or gallant conduct, d that was awarded for, or in connection with, a person being, or having been, a member of, or employed or engaged in connection with, the armed forces of any country or territory, e that was awarded for, or in connection with, a person being, or having been, an emergency responder within the meaning of section 153A death of emergency service personnel etc, or f that was awarded by the Crown or a country or territory outside the United Kingdom for, or in connection with, public service or achievement in public life"], ["2014-treasury-dec-PESA_2014_-_print.txt", " The Government\u2019s current expectation is that it may lend up to 6"], ["2014-treasury-dec-FSCS_annual_report_2014_web.txt", "  Mark Neale Chief Executive  Section 3 Chief Executive\u2019s Report 19  The preparation of the financial statements 201314 From 1 April 2013, under the provisions of the Financial Services Act 2012, FSCS has been audited in accordance with the rules governing public audit requirements"], ["2014-treasury-dec-39796_Cm_8847_Print_Ready.txt", " THIS PUBLICATION INCLUDES REVISIONS TO THE TWENTY EIGHTH AND THIRTY SECOND REPORTS"], ["2014-treasury-dec-FSCS_annual_report_2014_web.txt", " We have dealt with the failures of five banks and a building society major investment firms have gone bust and several credit unions have failed"], ["2014-treasury-dec-FRAB__119__08_-_2013-14_and_2014-15_FReM_and_illustrative_statements_including_Annexes_A_to_E.txt", " However, there are other standards where value is not as optional - IAS 39 and 41 - and therefore the public sector specific argument could be questioned"], ["2014-treasury-dec-44695_Autumn_Statement__Print_ready_.txt", " Specifically, Network Rail will consider alternatives to the current mainline route to the south-west via Dawlish, including an alternative route via the north side of Dartmoor through Okehampton"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", " It does not include the increase in accrued pension due to inflation, contributions paid by the employee or Minister including the value of any benefits transferred from another pension scheme or arrangement and uses common market valuation factors for the start and end of the period"], ["2014-treasury-dec-Govt_amdts_42_and_43_BPRA_clause_61__Govt_NC3_and_NS_2_GBER.txt", " This will be widened to include i energy generation, distribution and infrastructure, ii broadband network development and iii the maritime transport, railway and inland waterway sectors"], ["2014-treasury-dec-FSCS_annual_report_2014_web.txt", " The Board was composed of nine independent non-executive directors until 31 August 2013, and thereafter eight and four executive directors"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", " Through the design of the interventions and their subsequent management, HM Treasury seeks to minimise the overall fiscal risk to the public sector while maximising taxpayer value within the confines of this mandate"], ["2014-treasury-dec-PESA_2014_-_print.txt", " 8 Total DEL is given by resource DEL excluding depreciation plus capital DEL"], ["2014-treasury-dec-FRAB__119__08_-_Annex_G1_-_DEPARTMENT_YELLOW_2013-14.txt", " Best practice suggests that the items are presented in descending order of magnitude"], ["2014-treasury-dec-OOTLAR_19_March_2014__1_.txt", "  B3  Company Car Tax 2016-17 Appropriate CO2 percentage emissions, of car list gkm price taxed 0 to 50 7  2017-18 Appropriate CO2 percentage emissions, of car list gkm price taxed 0-50 9  51-75  11  51-75  76-94  15  95-99  2018-19 CO2 emissions, gkm  0-50  Appropriate percentage of car list price taxed 13  13  51-75  16  76 to 94  17  76 to 94  19  16  95-99  18  95-99  20  100-104  17  100-104  19  100-104  21  105-109  18  105-109  20  105-109  22  110-114  19  110-114  21  110-114  23  115-119  20  115-119  22  115-119  24  120-124  21  120-124  23  120-124  25  125-129  22  125-129  24  125-129  26  130-134  23  130-134  25  130-134  27  135-139  24  135-139  26  135-139  28  140-144  25  140-144  27  140-144  29  145-149  26  145-149  28  145-149  30  150-154  27  150-154  29  150-154  31  155-159  28  155-159  30  155-159  32  160-164  29  160-164  31  160-164  33  165-169  30  165-169  32  165-169  34  170-174  31  170-174  33  170-174  35  175-179  32  175-179  34  36  180-184  33  180-184  35  175-179 180 and above  185-189  34  36  190-194  35  185-189 190 and above  195-199 200 and above  36  37  37  37  B4  NATIONAL INSURANCE CONTRIBUTIONS NICs  Employee and employer rates and thresholds  per week Class 1 NICs  Tax year 2013-14  Tax year 2014-15  Lower Earnings Limit LEL for Class 1 NICs  109"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", "0 Financial guarantees 0"], ["2014-treasury-dec-scotland_analysis_fiscal_policy_and_sustainability_print.txt", " Within this integrated fiscal union, Scotland benefits from stable and secure funding provided by the UK\u2019s fiscal model whilst further powers are being devolved to the Scottish Parliament through the Scotland Act 2012"], ["2014-treasury-dec-Payment_systems_regulator_IA.txt", " At the moment, the only option for smaller institutions to gain access to the inter-bank payment systems is via an agency agreement with one of the established players"], ["2014-treasury-dec-assurance_frameworks_191212.txt", " Consider need for independent assurance reviews  17  HM Treasury contacts This document can be found in full on our website httpwww"], ["2014-treasury-dec-Public_Spending_Statistics_July_2014_consolidated_revised.txt", "3 administration budgets in resource DEL with Table 1"], ["2014-treasury-dec-PU1616_OTS_employee_benefits_final_report.txt", "19 Employers have highlighted issues around itinerant workers i"], ["2014-treasury-dec-131010_Letter_and_annexes_from_HMT_to_Govt_Actuary_2.txt", " For example, they may retire earlier, taking their old scheme benefits, but leaving their new scheme benefits in deferment until their SPA"], ["2014-treasury-dec-39796_Cm_8847_Accessible.txt", " Companies have acknowledged FCO and UKTI support in more than 6 billion worth of business won in 2013-14"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", " Further details are available in the 2012-13 accounts of the DMO and the EEA"], ["2014-treasury-dec-freedom_and_choice_in_pensions_print_210314.txt", "17 Additional flexibility may also encourage more people to save in pensions, either through an individual pension, or through a scheme set up by their employer"], ["2014-treasury-dec-MCD_annex_b_impact_assessment.txt", " These will be quantified in the FCA\u2019s cost benefit analysis"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " A UK group company can be a relevant group company, even if it is not a 75 subsidiary, where the ultimate parent is beneficially entitled to 75 of the profits available for distribution by the company or 75 of the net assets available for distribution in a winding up"], ["2014-treasury-dec-Modernising_the_taxation_of_corporate_debt_and_derivative_contracts.txt", "  5  Commencement the general rule 94  The general rule is that the amendments made by Parts 1 to 4 of this Schedule have effect in relation to accounting periods beginning on or after 1 January 2016"], ["2014-treasury-dec-PU1624_final__web_.txt", "41 Dividends received from bodies within Central Government, including joint ventures classified to the Central Government sector, are not dividends but transfers within Government and as such are not generally treated as negative in budgets"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", "129 Apprenticeships play a vital role in equipping young people with the skills they need to compete in the labour market, and that employers need to grow their businesses"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " The rates of IHT are set out in the Table in Schedule 1 of IHTA"], ["2014-treasury-dec-39796_Cm_8847_Print_Ready.txt", " Parliament is being asked to approve additional budget for the excess reported in this table"], ["2014-treasury-dec-FSCS_annual_report_2014_print.txt", "  Outsourcing\u2019 costs were lower than budget resulting from lower numbers of PPI claims"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " Paragraph 143 inserts new section 863A which specifies the provisions that apply to determine whether the trading requirement, all-employee benefit requirement and controlling interest requirement are met, and defines ordinary share capital"], ["2014-treasury-dec-FRAB__120__07_-_Annex_C_-_FT_ARM_14-15.txt", " As a minimum, NHS foundation trusts should establish, and report on, the following classes of PPE, as required by the FReM  5"], ["2014-treasury-dec-39796_Cm_8847_Print_Ready.txt", "1 On the basis of two reports by the NAO, the Committee took evidence, on 16 December 2013, from the Charity Commission on its regulatory effectiveness and leadership"], ["2014-treasury-dec-Govt_amdts_44_to_66_Companies_owned_by_employee_ownership_trusts_Cl283_sch33.txt", " It ensures that the words in the new subparagraphs being inserted into paragraph 27 of Schedule 2 are consistent with the amended wording of section 236L TCGA 1992 see Amendment 4"], ["2014-treasury-dec-EEA_Accounts_2013-14_-_web.txt", " Matters on which I report by exception I have nothing to report in respect of the following matters which I report to you if, in my opinion  adequate accounting records have not been kept or returns adequate for my audit have not been received from branches not visited by my staff or  the financial statements are not in agreement with the accounting records and returns or  I have not received all of the information and explanations I require for my audit or  the Governance Statement does not reflect compliance with HM Treasury\u2019s guidance"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", " not presented in real terms"], ["2014-treasury-dec-Flood_defence_scheme_tax_relief.txt", "  4  For the purposes of subsection 3 it does not matter whether a person receives, or is entitled to receive, the benefit a from the carrying out of the project, or b from any person"], ["2014-treasury-dec-IFRS_15_Application_Guidance.txt", " 593 billion relates to taxation revenue that is primarily surrendered to the Consolidated Fund and reported through Trust Statements"], ["2014-treasury-dec-elps_main_doc_final.txt", " To view this licence, visit httpwww"], ["2014-treasury-dec-MCD_annex_b_impact_assessment.txt", " The UK has therefore been sceptical about the value of the MCD"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_print.txt", "4  Total assets  17,794"], ["2014-treasury-dec-FRAB_121_03_mid_year_reporting_annex_PSU_report.txt", "  follow in future years, with the potential inclusion of some additional sections see Section 5 below"], ["2014-treasury-dec-UK_Sovereign_Sukuk_PLC_Offering_Circular.txt", " This Offering Circular does not constitute an offer of securities in the Kingdom of Bahrain in terms of Article 81 of the Central Bank and Financial Institutions Law 2006 decree Law No"], ["2014-treasury-dec-PU1660_IFRS_accounting_guidance.txt", "18 The IFRS 12 basis for conclusion paragraphs B2 to B6 highlights the need to strike a balance between burdening financial statements with excessive detail that may not assist users of financial statements and obscuring information as a result of too much aggregation"], ["2014-treasury-dec-PU1719_HMT_Science_.txt", "21 We have asked Professor Dame Ann Dowling, the newly appointed President of the Royal Academy of Engineering, to advise on how best to strengthen the relationship that allows industry to share the long-term strategic needs of their business with the UK\u2019s world leading researchers"], ["2014-treasury-dec-Wales_Bill_-_Impact_Assessment_-_Report_Stage_-_Final_10_6_14_pdf.txt", " There is no separate land registration in England and Wales, and a limited number of registered and unregistered titles to land straddle the Wales  England border"], ["2014-treasury-dec-Russia.txt", " Name 6 GUBAREVA 1 EKATERINA 2 YURIEVNA 3 na 4 na 5 na"], ["2014-treasury-dec-budget_2014_data_sources.txt", "  Data source HMT internal analysis of unpublished data provided by BIS and DECC"], ["2014-treasury-dec-44369_Cm_8958_accessible.txt", " The department will shortly be undertaking a consultation exercise on the best way to allocate local capital highways maintenance funding from 2015-16 to 2020-21 to local highway authorities"], ["2014-treasury-dec-government_financial_reporting_manual_201314.txt", "  IAS 21 The Effects of Changes in Foreign Exchange Rates and SIC 7 Introduction of the Euro Applicability 11"], ["2014-treasury-dec-FRAB__119__08_-_Annex_H_-_2014-15_FReM.txt", "58 The grantor should recognise any guarantees to the operator that it will meet any shortfalls in revenue or repay the debt if the operator defaults in line with the requirements of IAS 32 and IAS 39"], ["2014-treasury-dec-OOTLAR_19_March_2014__1_.txt", "8m  A7  Note The impact on administrative burden included in net benefit represents the expected cost for the first year"], ["2014-treasury-dec-PU1666_Help_to_Buy_mortgage_guarantee_scheme_quarterly_stats.txt", " 5 The mean income for borrowers using the Help to Buy mortgage guarantee was higher than the median at 49,046"], ["2014-treasury-dec-10348-Contingencies_fund.for_web.txt", "  Contingencies Fund Account 2013-14 The Audit Committee has a robust Conflicts of Interest Policy, which requires members to excuse themselves from discussions where potential conflicts may occur"], ["2014-treasury-dec-ANNUAL_TAX_ON_ENVELOPED_DWELLINGS_ANNUAL_CHARGEABLE_AMOUNT.txt", "  DETAILS OF THE CLAUSE 2"], ["2014-treasury-dec-PESA_2014_-_print.txt", "aspCl4  210\u2003\u2003 Public Expenditure Statistical Analyses 2014  called social benefits and those to trading businesses are called subsidies"], ["2014-treasury-dec-main_supply_estimates_2014_2015_web.txt", " The contingent liability is unquantifiable  Unquantifiable  187  Department for Business, Innovation and Skills  Main Estimates, 2014-15  Part III Note K - Contingent Liabilities Nature of liability  '000  The UK Space Agency is involved with the ExoMars project, which is led by the European Space Agency ESA and, due to various viability and funding issues surrounding the project, it is not clear what future action is to be taken"], ["2014-treasury-dec-EU_finances_2014_final.txt", "24 In 2012, a total of 12,137 non-fraudulent irregularities were reported, up approximately 6 from 10,974 in 2011"], ["2014-treasury-dec-SDPR_Update_September_2014___published_as_Clarifications_.txt", " Premium data are unavailable prior to 31 December 1992 and so, for policies which commenced before 1 September 1992, premiums paid before 31 December 1992 are not included in the Relative Loss calculation"], ["2014-treasury-dec-main_supply_estimates_2014_2015_print.txt", "  501  Scotland Office and Office of the Advocate General  Main Estimates, 2014-15  Part I  Voted  Departmental Expenditure Limit Resource Capital Annually Managed Expenditure Resource Capital Total Net Budget Resource Capital  Non-Voted  Total  6,428,000 55,000  -  6,428,000 55,000  -  -  -  6,428,000 55,000  -  6,428,000 55,000  Non-Budget Expenditure  27,990,414,000  Net cash requirement  27,996,841,000  Amounts required in the year ending 31 March 2015 for expenditure by Scotland Office and Office of the Advocate General on Departmental Expenditure Limit Expenditure arising from Administration Capital and other non-cash items  Income arising from Receipts from accommodation and legal receipts  Non-Budget Expenditure Expenditure arising from  Payment of a grant to the Scottish Consolidated Fund  Scotland Office and Office of the Advocate General will account for this Estimate"], ["2014-treasury-dec-FSCS_annual_report_2014_print.txt", " Potential changes are also increasingly likely to result from EU legislation, and we need to be ready to deal with those changes"], ["2014-treasury-dec-Scotland_analysis__Fiscal_policy_and_sustainability.txt", "5 billion, including the savings from not contributing to the costs of Trident replacement    a reduction in the headline rate of Corporation Tax to 3 per cent below the UK rate with no continuing UK Government response    additional childcare provision    a 50 per cent reduction in Air Passenger Duty and    higher net migration"], ["2014-treasury-dec-EEA_Accounts_2013-14_-_web.txt", " Previously, a single set of euro volatility data was used to calculate VaR on all euro sovereigns"], ["2014-treasury-dec-FRAB__120__07_-_Annex_C_-_FT_ARM_14-15.txt", " Where an associate exists, the NHS foundation trust must recognise its activities through the equity accounting method in accordance with IAS 28"], ["2014-treasury-dec-Simplifying_link_company_requirements_for_consortium_claims.txt", " Section 134A CTA 2010 defines established in the EEA for the purposes of section 133"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", "  Business Finance Partnership 5"], ["2014-treasury-dec-AS2014_data_sources_final.txt", "xls  35  Public Sector Current Expenditure JW2Q Public Sector Gross Investment JW2ZJW2S Total Managed Expenditure KX5Q Data for 201415 onwards from OBR, December 2014, Economic and fiscal outlook  Data Resource and Capital DELs  Data source, including ONS source code if applicable HM Treasury DEL plans for 2014-15 to 2015-16 inclusive"], ["2014-treasury-dec-FRAB__120__07_-_Annex_C_-_FT_ARM_14-15.txt", " This will report on whether anything has come to the attention of the auditor that leads them to believe that the content of the quality report has not been prepared in line with the requirements set out in this NHS Foundation Trust Annual Reporting Manual 201314 andor is not consistent with the other information sources detailed in section 2"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", " Deferred tax is provided on temporary differences arising from investments in subsidiaries and associates, except where the timing of the reversal of the temporary difference is controlled by the Group and it is probable that the difference will not reverse in the foreseeable future"], ["2014-treasury-dec-FRAB__119__05_-_European_Public_Sector_Accounting_Standards.txt", " This paper provides an overview of the consultation"], ["2014-treasury-dec-Pensions_fact_sheet_v8.txt", " We\u2019re increasing the amount of overall pension wealth you can take as a lump sum from 18k to 30k"], ["2014-treasury-dec-IFRS_16_Application_Guidance_December_2020.txt", " C10e The FReM adapts IFRS 16 for the public sector context in the following ways, as set out in FReM Chapter 8  The definition of a contract is expanded to include intra-UK government agreements where non-performance may not be enforceable by law"], ["2014-treasury-dec-supplementary_estimates_and_new_estimates_2013_14_120214_correction.txt", " Strategic management and corporate services"], ["2014-treasury-dec-Govt_amdts_44_to_66_Companies_owned_by_employee_ownership_trusts_Cl283_sch33.txt", "  4  Such adjustments must be made in relation to any person, whether by the making of assessments or otherwise, as are required to give effect to subsection 3 regardless of any limitation on the time within which any adjustment may be made"], ["2014-treasury-dec-budget_2014_distributional_analysis.txt", "I are based on income quintiles and show the combined impact on households of changes to public service spending and tax, tax credits and benefits since June Budget 2010, including measures announced at Budget 2014"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_print.txt", " The Chief Executive Officer is the accounting officer of the Service and is personally responsible for  safeguarding  ensuring  the  the public funds for which he or she has charge  propriety and regularity in the handling of those public funds  day to day operations and management of the Service and   ensuring  that the Service as a whole is run in accordance with the principles of managing public money"], ["2014-treasury-dec-EEA_Accounts_2013-14_-_print.txt", " As the Accounting Officer, I have taken all the steps that I ought to have taken to make myself aware of any relevant audit information and to establish that the EEA\u2019s auditors are aware of that information"], ["2014-treasury-dec-Wales_Bill_-_Explanatory_Notes_-_Report_Stage_-_Welsh_Language_Version_10_6_14_pdf.txt", "  Mae adran 116E2 yn disgrifio amod A, ac yn darparu y bydd unigolyn yn bodloni amod A os oes ganddo gysylltiad agos  Chymru"], ["2014-treasury-dec-survivor-benefits-in-occupational-pension-schemes-annex-b.txt", " Therefore, if you needed to pay someone 100 in a year\u2019s time, you would need less than 100 now with the exact amount depending on the return you would expect to get on your assets known as the discount rate"], ["2014-treasury-dec-44695_Accessible.txt", "121 Stamp Duty Land Tax reform of residential rates  The government will change the calculation of SDLT on purchases of residential property so that rates apply to the portion of the purchase price within each band"], ["2014-treasury-dec-Govt_NC5_and_NS4_Tax_relief_for_theatrical_production_.txt", "  Proposed revisions Legislation will be introduced in Finance Bill 2014 to introduce a corporation tax relief for theatre productions"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", "  Public service pensions and efficiency 2"], ["2014-treasury-dec-Children_s_television_tax_relief.txt", " However, overall the tax relief will impact positively on qualifying small companies"], ["2014-treasury-dec-Govt_NC5_and_NS4_Tax_relief_for_theatrical_production_.txt", " New section 1217JA defines qualifying expenditure and also provides that where relief has been given for RD tax credits on the same expenditure under the SME RD scheme then relief is not available for theatrical relief"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", " 131100 Note 44 - Third party assets "], ["2014-treasury-dec-FRAB__119__08_-_Annex_F_Chapter_05_Form_and_content__2013-14.txt", " Where a Register of Interests that is open to the public is maintained, disclosure may be limited to how access to the information in that Register may be obtained  c  information regarding the disclosure of the remuneration paid to the auditors for any non-audit work undertaken by the auditors as required by Regulations made under Section 494 of the Companies Act 2006  d  publish sickness absence data  e  Public Sector Information Holders should also include a statement that name of entity has complied with the cost allocation and charging requirements set out in HM Treasury and Office of Public Sector Information guidance and  f  reporting of personal data related incidents"], ["2014-treasury-dec-main_supply_estimates_2014_2015_web.txt", "  Unquantifiable  The Department\u2019s arms length bodies and executive agencies have recognised contingent liabilities in relation to high court challenges, assets, land and property for which the Department will be liable if they crystallise and exceed the financial capacity of the arms length body"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", " The tables below do not include contingent liabilities that give rise to credit risk, including support to the banking sector through the Credit Guarantee Scheme and Asset Protection Scheme extinguished for 2012-13, but included in 2011-12, guarantees to the European Investment Bank of 30"], ["2014-treasury-dec-Enhanced_capital_allowances_for_cars_and_goods_vehicles.txt", "  Impact on individuals and households and families  Capital allowances can only be claimed on qualifying expenditure incurred by businesses"], ["2014-treasury-dec-Modernising_the_taxation_of_corporate_debt_and_derivative_contracts.txt", " Paragraph 11 omits section 317 concerning carrying values"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", " The content of the directors\u2019 report is based on the disclosure requirements of s416 and s418 of the Companies Act 2006 and Schedule 7 of The Large and Mediumsized Companies and Groups Accounts and Reports Regulations 2008 SI 2008 No 410"], ["2014-treasury-dec-spend04_sciencedoc_1_090704.txt", " Where substantial UK investment is required for this, priorities will be guided by the Large Facilities Road Map, and funding committed only where there is a good value for money case for investment, as balanced against other research priorities"], ["2014-treasury-dec-Partnerships_Mixed_membership_partnerships__Alternative_investment_fund_managers__Transfer_of_assets___income_Streams_through_partnerships.txt", " Cases where this is not the case will be exceptional"], ["2014-treasury-dec-FSCS_annual_report_2014_web.txt", " FSCS prepares financial statements for both itself and for each of the classes"], ["2014-treasury-dec-PESA_2014_-_print.txt", "10  Identifiable expenditure on services in the English Regions by sub-function per head for 2012-13  169  Public expenditure budgeting and control aggregates  Table C"], ["2014-treasury-dec-Fuel_duty_-_aqua_methanol.txt", " 11, Schedule 4, paragraphs 20 and 22b defines the Commissioners as the Commissioners for Her Majesty\u2019s Revenue and Customs"], ["2014-treasury-dec-Payment_systems_regulator_IA.txt", " Strengthening the ability of suppliers to compete"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", "   FSCS was established under the Financial Services and Markets Act 2000 to provide compensation to customers of authorised financial services firms that are unable, or likely to be unable, to pay claims against them"], ["2014-treasury-dec-Russia.txt", " Title Deputy Prime Minister DOB 21121963"], ["2014-treasury-dec-Pension_Liberation_Policy_Pack__v2_0.txt", " The scheme administrator may appeal under section 156 of FA2004 against a decision not to register a pension scheme"], ["2014-treasury-dec-Govt_NC5_and_NS4_Tax_relief_for_theatrical_production_.txt", " Chapter 1 Introduction 3"], ["2014-treasury-dec-FSCS_annual_report_2014_web.txt", " FSCS is a non-profit-making independent body, created under the Financial Services and Markets Act 2000"], ["2014-treasury-dec-OOTLAR_19_March_2014__1_.txt", " Average gains do not differ significantly by gender or between those under and over 68 year olds"], ["2014-treasury-dec-FRAB__119__09_-_Draft_Code_of_Practice_on_Local_Authority_Accounting_2014-15_with_Annexes.txt", " e Minor and Drafting Amendments 14"], ["2014-treasury-dec-PN_January_2014_II.txt", "ukstatisticsPagesreserves2014jan"], ["2014-treasury-dec-Amendments_15-41.txt", " Functions of Ministers of the Crown under sections 257JD to 257JG  1  A Minister of the Crown may delegate any function given to a Minister of the Crown by or under sections 257JD to 257JG other than a power of the Treasury to make regulations"], ["2014-treasury-dec-PESA_2014_-_print.txt", " However they are included in DEL and AME in order to have control over departments\u2019 impact on Public Sector Net Debt PSND so this adjustment is necessary to exclude them from TME"], ["2014-treasury-dec-Depositor_preference_SI_30-6-14.txt", " Part 6 of the Order makes further amendments consequential on the changes in Parts 2 to 5"], ["2014-treasury-dec-Modernising_the_taxation_of_corporate_debt_and_derivative_contracts.txt", " In particular it removes the requirement that credits and debits brought into account should fairly represent\u2019 profits and gains arising from derivative contracts"], ["2014-treasury-dec-FRAB__120__07_-_Annex_C_-_FT_ARM_14-15.txt", " For further information see the Information Commissioner\u2019s ruling reference FS50093734 on its website or FRAB paper 8108 on HM Treasury\u2019s website"], ["2014-treasury-dec-PU1643_Charter_budget_responsibility_update_print.txt", " This guidance helps to explain the role of the OBR within the fiscal policy framework"], ["2014-treasury-dec-Partnerships_Salaried_member_rules.txt", " On 5 April 2014, M gives an undertaking to the LLP that he will make a contribution of 50,000 on 5 July 2014"], ["2014-treasury-dec-05._2013-14_NDPB_GREEN.txt", "  Inventories  Where material, NDPBs should provide a note analysing inventories by significant categories"], ["2014-treasury-dec-main_supply_estimates_2014_2015_web.txt", " Other  Statutory liability for third party claims in excess of the operator's liability in the event of a nuclear accident in the UK"], ["2014-treasury-dec-FRAB__120__Minutes_of_meeting.txt", " Bob Branson noted that his organisation was open and honest in its accounts and that transparency is very important but it can cause issues with the press"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", " Other entities set their own discount rate, generally after obtaining the advice of an actuary"], ["2014-treasury-dec-Wales_Bill_-_Explanatory_Notes_-_Report_Stage_-_Final_10-6-14.txt", "  Subsection 2 of clause 2 amends section 7 of GOWA 2006 to remove the restriction on standing as both a constituency and a regional candidate in an Assembly election"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " Another key statutory safeguard is the requirement that HMRC must always leave a minimum of 5,000 across a debtor\u2019s bank and building society accounts once the debt has been held"], ["2014-treasury-dec-CAPITAL_GAINS_TAX_NON_RESIDENTS_AND_UK_RESIDENTIAL_PROPERTY.txt", "  FINANCE BILL 2015  39"], ["2014-treasury-dec-banking_reform_impact_assessment_05072014.txt", " These draft Banking Reform Pensions Regulations require ring-fenced banks to carry out the necessary restructuring such that they not, and cannot become, liable for the pension 5  liabilities of other group members except other group ring-fenced banks, or wholly owned subsidiaries of group ring-fenced banks or of outside companies"], ["2014-treasury-dec-PU1632_Sustainability_Reporting_Guidance.txt", " Previous reporting based on the five year grid rolling average factors will need to be rebaselined to reflect this change as there is a notable difference between the five year average figures which capture historic, more carbon intense grid factors in an average over five years and the one year average data set"], ["2014-treasury-dec-FRAB__119__09_-_Draft_Code_of_Practice_on_Local_Authority_Accounting_2014-15_with_Annexes.txt", "1  There are no statutory accounting requirements in respect of combinations of public sector bodies unless specific requirements are included in the legislation or other legal documents issued by ministers giving rise to the transfer"], ["2014-treasury-dec-Efficiency_and_reform_in_the_next_Parliament.txt", "com  Cabinet Office 25 Great Smith Street London SW1P 3BQ Publication date December 2014  Crown copyright 2014 You may re-use this information not including logos free of charge in any format or medium, under the terms of the Open Government Licence"], ["2014-treasury-dec-promoters_of_tax_avoidance_schemes_amendment_of_return_to_take_account_of_relevant_judicial_rulings_and_dotas.txt", "  Consultation draft Part 3  Consequential amendments  21  Finance Act 2003 36  1 Schedule 10 to FA 2003 SDLT returns, enquiries, assessments and appeals is amended as follows"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " 2 In subsection 2, for D substitute E"], ["2014-treasury-dec-130731_Final_IA_-_SAR_for_PSSs_Signed.txt", " Future legislation in this area may increase the level of substitutability that exists between payment systems in the long term"], ["2014-treasury-dec-FRAB__119__09_-_Draft_Code_of_Practice_on_Local_Authority_Accounting_2014-15_with_Annexes.txt", " This requirement applies to accounting standards that come into effect for financial years commencing on or before 1 January of the financial year in question ie on or before 1 January 2015 for 201415"], ["2014-treasury-dec-PESA_2014_-_print.txt", "10 Depreciation, also termed capital consumption, represents the amount of capital used up in respect of fixed assets measured on the basis of International Financial Reporting Standards IFRS"], ["2014-treasury-dec-supplementary_estimates_and_new_estimates_2013_14_120214_correction.txt", "  8,100,000  -8,100,000  Section F Decrease in administration spend for Departmental operating costs offset by a decrease in income following the transfer of the shared services function to Shared Services Connected Limited"], ["2014-treasury-dec-FSCS_annual_report_2014_web.txt", " The MELL limits the amount FSCS can incur and levy in respect of management costs each year"], ["2014-treasury-dec-SDPR_Update_September_2014___published_as_Clarifications_.txt", "0  1995  1996  1997  1998  1999  532 760 934 1,075 1,230 365 585 762 908 1,067 390 607 780 923 1,080  532 760 934 1,075 1,230 365 585 762 908 1,067 390 607 780 923 1,080  532 760 934 1,075 1,230 365 585 762 908 1,067 390 607 780 923 1,080  531 756 932 1,073 1,214 370 591 770 918 1,066 393 610 786 930 1,077  531 756 932 1,073 1,214 370 591 770 918 1,066 393 610 786 930 1,077  43  2000 1 Jan - 31 May  1 Jun - 31 Dec  531 756 932 1,073 1,214 370 591 770 918 1,066 393 610 786 930 1,077  540 769 948 1,091 1,236 376 601 783 934 1,085 400 621 800 946 1,096  Note to Tables 13-15  Note 1 to Tables 13 to 15 all initial With-Profit Annuity rates are shown to the nearest pound"], ["2014-treasury-dec-FSCS_annual_report_2014_print.txt", "    Although the volume of enquiries was lower, we were asked for increasingly detailed information  03072014 1435  30 FSCS Annual Report and Accounts 201314  Consumer enquiries and complaints Telephone calls received 201314 Total excluding Welcome Welcome Total  108,256 33,263 141,519  Telephone calls received 201213 Total excluding Welcome Welcome Total  Written correspondence received 201314 Emails and general letters business as usual  BAU Welcome Parliamentary Total Written correspondence received 201213 Emails and general letters business as usual  BAU Welcome Parliamentary Total  153,012 80,642 233,654  16,959 42,242 70 59,271  0  54,209 71,754 125,963  Complaints About the claim decision BAU  689  About the claim decision Welcome  43 60  About the handling of the claim BAU  131 95  About the handling of the claim Welcome  54 19  About the treatment of customers BAU  7 5  About the treatment of customers Welcome  1 0  772  Total 868  1,008  Volume received 201213 Volume received 201314  BW FSCS book"], ["2014-treasury-dec-39796_Cm_8847_Print_Ready.txt", " Recommendation The Household should make swift progress on updating its property maintenance plan, including an estimate of the cost of repairs needed to bring the estate back to target condition, and clear prioritisation of the work required"], ["2014-treasury-dec-supplementary_estimates_and_new_estimates_2013_14_120214_correction.txt", " Section D1 A transfer to Efficiency and Reform from the Department for Culture Media and Sport to fund cross-government Digital Inclusion team  26,000  xxii"], ["2014-treasury-dec-44695_Autumn_Statement__Print_ready_.txt", "5  Changes due to government decisions Autumn Statement policy measures Effect of applying new Autumn Statement spending policy assumptions post 2015-161 December 2014 headline PSNB ESA10 Change since March on a like-for-like basis Memo December 2014 implied on ESA95  0"], ["2014-treasury-dec-Statutory_exemption_for_trivial_benefits_in_kind.txt", " This followed the Office for Tax Simplification\u2019s review of employee BiKs and expenses, published in January 2014"], ["2014-treasury-dec-FRAB__119__08_-_Annex_G1_-_DEPARTMENT_YELLOW_2013-14.txt", "1  Capital Outturn  2"], ["2014-treasury-dec-FRAB__119__09_-_Draft_Code_of_Practice_on_Local_Authority_Accounting_2014-15_with_Annexes.txt", "2  In September 2010 the IASB issued the first phase of its new Conceptual Framework for Financial Reporting 2010 the Conceptual Framework"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " In that case, when determining what the chargeable profits would have been for subsection 3 it is assumed that alternative provision was made or imposed"], ["2014-treasury-dec-Europe_and_international_summary.txt", " Negotiations on the terms of EU membership, and any special arrangements, for an independent Scottish state would be lengthy and complex, with no guarantee about the outcome"], ["2014-treasury-dec-140808_Housing_Zones_Prospectus.txt", " Whatever the reason, I hope you will put in an application for a Housing Zone and start to think about all it can help you achieve"], ["2014-treasury-dec-RELEVANT_HIGH_VALUE_DISPOSALS_GAINS_AND_LOSSES.txt", " Subsection 7 of section 2C is amended so that subsection 4 continues to apply correctly after the changes to the threshold amount given in paragraphs 3 and 4 take effect"], ["2014-treasury-dec-Simplifying_link_company_requirements_for_consortium_claims.txt", "  2  Accordingly a in section 1292 of CTA 2010 for 134A substitute 134, b in section 1302 of that Act i in paragraph c, for and 3 to 8 substitute , 3 and 4, and ii in paragraph d, for 8 substitute 4, c section 134A of that Act is repealed, and d in Schedule 6 to the Finance No"], ["2014-treasury-dec-FRAB__120__03_-_Annex_A__ITC_and_WG_Report.txt", " This ITC requests interested parties\u2019 views on the report of the Joint HM Treasury and CIPFALASAAC Working Group Accounting for Public Sector Schools, on the adaptation proposed to the Code and whether CIPFA through its Local Authority Accounting Panel will need to produce additional accounting guidance on the issue"], ["2014-treasury-dec-37630_Budget_2014_Web_Accessible.txt", "  Simplifying the tax system 1"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", "  Source National Audit Office summary of HM Treasury calculations for the purposes of the accounts  Audit risk 8"], ["2014-treasury-dec-STRENGTHENING_PENALTIES_FOR_OFFSHORE_NON_COMPLIANCE.txt", " 2 Where the tax at stake is income tax, the applicable condition is satisfied if the income on or by reference to which the tax is charged, or any part of the income a is received in a territory outside the UK, or b is transferred before the calculation date to a territory outside the UK"], ["2014-treasury-dec-PU1632_Sustainability_Reporting_Guidance.txt", "5 This information covers all buildings owned or leased by central Government departments and their executive Agencies, who will already be required to report this for the Greening Government Commitments"], ["2014-treasury-dec-Payment_systems_regulator_IA.txt", " The OFT therefore recommended that the UK government consider how best card networks can be regulated within the UK to ensure that the position domestically tackles the problems with card networks in light of the outcome of the European process"], ["2014-treasury-dec-government_financial_reporting_manual_201314.txt", " 19 Provisions for liabilities and charges "], ["2014-treasury-dec-PESA_2014_-_print.txt", "5 billion in 2009-10, comprising 7"], ["2014-treasury-dec-Wales_Bill_-_Explanatory_Notes_-_Report_Stage_-_Welsh_Language_Version_10_6_14_pdf.txt", "  Byddai hyn yn galluogi\u2019r Cynulliad i ddeddfu yng nghyswllt trefniadau ar gyfer craffu a gosod cyllideb flynyddol Gweinidogion Cymru, unigolion perthnasol eraill ac unrhyw gorff arall sy\u2019n derbyn taliadau oddi wrth Gronfa Gyfunol Cymru yn rhinwedd deddfiad naill ai deddf Seneddol neu ddeddf Cynulliad, ac, er enghraifft, byddai'n gadael i'r Cynulliad basio Deddf Cyllid flynyddol yn lle'r cynnig cyllidebol blynyddol presennol"], ["2014-treasury-dec-scotland_analysis_fiscal_policy_and_sustainability_print.txt", " To fill this gap, Scotland would have faced a choice between implementing immediate spending cuts of 2"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_print.txt", " Our lease agreement clause 4m states at the end of the term the Money Advice Service shall return the demised premises to the landlord in the repair and condition required by the lease"], ["2014-treasury-dec-OLD_complete_v3.txt", "  Policy objective This measure updates the rules to take account of developments in accounting and in business practice since their original introduction in 2006"], ["2014-treasury-dec-supplementary_estimates_and_new_estimates_2013_14_120214_correction.txt", " Transfer of NDA funding from Resource to Capital DEL to reflect expenditure profiles Section F  -128,500,000  xxiv"], ["2014-treasury-dec-oil_and_gas_fiscal_review_call_for_evidence.txt", "  10  6  Activity Survey 2014\u2019, Oil  Gas UK, 2014  1"], ["2014-treasury-dec-FSR_Gov_Cx_June_2014.txt", " It would be particularly important to assess the impact on firms with high concentrations of low-risk-weight assets, and the Chancellor expected to be presented with a detailed and evidence-based recommendation"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", " The Debt Issuance Programme is supported by a financial indemnity from the Secretary of State for Transport which expires in 2052"], ["2014-treasury-dec-06._2013-14_MAGENTA_PENSION_SCHEME.txt", " None of the Managers of the Schemes, key managerial staff or other related parties has undertaken any material transactions with the Scheme during the year"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " This could allow an individual to pay less tax on their car or van benefit than the Government originally intended and have a negative impact on Exchequer revenue"], ["2014-treasury-dec-Trial_of_the_Pyx_Verdict_2014.txt", "2 the standard fineness"], ["2014-treasury-dec-44695_Autumn_Statement__Print_ready_.txt", "19  Prices and earnings GDP deflator RPI September CPI September Average earnings6 Triple-lock\u2019 guarantee September  Interest rates and exchange rates Market short-term interest rates 11 Market gilt rates 12 EuroSterling exchange rate 1  Not seasonally adjusted"], ["2014-treasury-dec-FRAB__120__03_-_Annex_A__ITC_and_WG_Report.txt", "  Local authorities are not able to use the funding mechanism to specify the operational mandate for the school\u2019s funding"], ["2014-treasury-dec-main_supply_estimates_2014_2015_web.txt", " Headquarters legal claims There are around 7 outstanding legal claims against MoJ, some of which involve possible financial liabilities"], ["2014-treasury-dec-PU1624_final__web_.txt", " It reduces its Year 1 DEL to 980million and increases its Year 2 DEL by a corresponding amount to 1,020million    In Year 2 the department forecasts an underspend of 30million against its new DEL of 1,020million"], ["2014-treasury-dec-main_supply_estimates_2014_2015_print.txt", "  Revised Estimates may, exceptionally, be presented to replace the original Estimate before the Supply Resolution is voted on"], ["2014-treasury-dec-FSCS_annual_report_2014_web.txt", " All directors were appointed by the Financial Services Authority FSA until 1 April 2013, and thereafter by the FCA and the PRA"], ["2014-treasury-dec-EEA_Accounts_2013-14_-_print.txt", " The majority of the EEA funds are invested in high quality sovereign or supranational bonds"], ["2014-treasury-dec-10348-Contingencies_fund.for_web.txt", " Previously Head of Quality and Risk Management and Board Member, KPMG Europe LLP  n  Mary Hardy  Audit Committee Member, Institute of Chartered Accountants in England and Wales Audit and Risk Committee Member, Glasgow 2014 Non Executive Member, Defence Audit Committee Non Executive Member of the Board of the Royal Navy, and Chair of its Audit Committee and  n  Abhai Rajguru  Non Executive Director, Leeds Building Society Chairman, Alexander Rosse Managing Partner, Pravara Capital LLP Non Executive Director, Tollers LLP Governor, Northampton College"], ["2014-treasury-dec-PU1638_policy_costings_bud_2014_with_correction_slip.txt", " Measures with such effects in this Budget are set out from paragraph B"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", " The manual Forms part of Accounts Directions issued to reporting bodies by the Secretary of State, and NHS England in the case of CCGs"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", " Bandings of 5,000 apply"], ["2014-treasury-dec-PESA_2014_-_print.txt", " Environment protection 5"], ["2014-treasury-dec-UK_Sovereign_Sukuk_PLC_Offering_Circular.txt", " Neither the Joint Lead Managers nor any of their respective affiliates accepts any responsibility whatsoever for the contents of this document or for any statement made or purported to be made by any of them, or on any of their behalf, in connection with DCLG, HMT, the Trustee or the offer"], ["2014-treasury-dec-Alcohol_duty_-_registration_of_alcohol_wholesalers.txt", " Operational impact m HMRC or other  This measure will cost HMRC approximately 6"], ["2014-treasury-dec-44695_Autumn_Statement__Print_ready_.txt", "56 Lump sums provided under the Armed Forces Early Departure scheme  The government will legislate to ensure that lump sum payments made under the new Armed Forces Early Departure Payment scheme are exempt from Income Tax and NICs"], ["2014-treasury-dec-IFRS_16_Application_Guidance_December_2020.txt", "40 of the Supply Estimates guidance manual"], ["2014-treasury-dec-EU_finances_2014_final.txt", "1 million and Agricultural Funds 14"], ["2014-treasury-dec-FRAB__119__04_-_WGA_2011-12_key_facts_and_figures.txt", "  2012  Government borrowing and quantitative easing To finance its activities and obligations, the Government borrows from the market to ensure sufficient funding is available to meet its daily cash requirements and financial commitments"], ["2014-treasury-dec-44695_Autumn_Statement__Print_ready_.txt", "123 Application of Stamp Duty Land Tax on certain authorised property funds  As part of the Investment Management Strategy, the government intends to introduce a seeding relief for property authorised investment funds PAIFs and co-ownership authorised contractual schemes CoACSs and intends to make changes to the SDLT treatment of CoACSs investing in property so that SDLT does not arise on the transactions in units, subject to the resolution of potential avoidance issues"], ["2014-treasury-dec-44369_Cm_8958_print_ready.txt", "1  The Government agrees with the Committee\u2019s recommendation"], ["2014-treasury-dec-FSCS_annual_report_2014_print.txt", " This figure includes an interest cost and capital repayment levy for the major banking failures of 200809 of 791m"], ["2014-treasury-dec-Russia.txt", " On 11 June 2014, he resigned from his function as First Deputy Prime Minister\u2019 of the so-called Republic of Crimea\u2019"], ["2014-treasury-dec-promoters_of_tax_avoidance_schemes_amendment_of_return_to_take_account_of_relevant_judicial_rulings_and_dotas.txt", " A monitored promoter will be subject to specific information powers and penalties for non-compliance of up to 1 million"], ["2014-treasury-dec-scotland_analysis_fiscal_policy_and_sustainability_print.txt", " The success of these negotiations would likely depend on an independent Scottish state agreeing to align certain visa and immigration policies with the current members of the Common Travel Area"], ["2014-treasury-dec-44695_Accessible.txt", " In June 2014, the government launched the Fair and Effective Markets Review, which will conduct a comprehensive and forward-looking assessment of wholesale financial markets"], ["2014-treasury-dec-PSS_April_2014.txt", "6 per cent on the previous year"], ["2014-treasury-dec-Wales_Bill_-_Impact_Assessment_-_Report_Stage_-_Final_10_6_14_pdf.txt", " In order to manage overall public borrowing, it is common for a national government to limit borrowing by a sub-national government"], ["2014-treasury-dec-37630_Budget_2014_Web_Accessible.txt", " 56  HS2 Plus\u2019, Sir David Higgins, March 2014"], ["2014-treasury-dec-EU_finances_2014_final.txt", "92 billion 1 in 2009 to 142"], ["2014-treasury-dec-Fuel_duty_-_aqua_methanol.txt", " 2 section 931 was substituted by the Finance No"], ["2014-treasury-dec-PU1616_OTS_employee_benefits_final_report.txt", "18 We think that the risk of such manipulation can largely be guarded against, with a form of anti-avoidance provision"], ["2014-treasury-dec-main_supply_estimates_2014_2015_web.txt", " Except for those associated with centrally funded services, these costs are fully recovered from client departments as disbursements on legal cases"], ["2014-treasury-dec-Russia.txt", " GenderMale Listed on 18032014 Last Updated 31122020 Group ID 12919"], ["2014-treasury-dec-Partnerships_Salaried_member_rules.txt", " Drawings would not be considered to be Disguised Salary if they are genuine payments on account of an amount that is itself not Disguised Salary"], ["2014-treasury-dec-SDPR_Update_September_2014___published_as_Clarifications_.txt", "25  31-Dec-93  1-Apr-94  4"], ["2014-treasury-dec-PESA_2014_-_print.txt", "  Public Expenditure Statistical Analyses 2014\u2003\u2003 193  Imputed tax element of renewable obligation certificates and other environmental levies D"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_web.txt", " The above format corresponds with the categories used in our published business plan and funding requests for 201213, 201314 and 201415 submitted to the FCA"], ["2014-treasury-dec-PESA_2014_-_print.txt", "8 RD economic affairs 4"], ["2014-treasury-dec-CAPITAL_GAINS_TAX_NON_RESIDENTS_AND_UK_RESIDENTIAL_PROPERTY.txt", " 6 The appropriate ownership period is a for the purpose of computing the balancing gain or loss belonging to the notional post-April 2016 gain or loss, the relevant ownership period mentioned in paragraph 144a b for the purpose of computing the balancing gain or loss belonging to the notional pre-April 2016 gain or loss, the relevant ownership period mentioned in paragraph 144b"], ["2014-treasury-dec-Trial_of_the_Pyx_Verdict_2014.txt", "4 the standard fineness  for the coins of twenty pence  point five above 0"], ["2014-treasury-dec-main_supply_estimates_2014_2015_web.txt", "  101  Department of Health  Main Estimates, 2014-15  Part III Note K - Contingent Liabilities Nature of liability  '000  Statutory contingent liabilities exists to meet i an indemnity to water undertakers in respect of costs, damages, and expenses not otherwise covered by insurance arising from claims or proceedings on the grounds of alleged harm to health arising solely from fluoridation and  Unquantifiable  ii the Department has issued an exemption certificate to the National Biological Standards Board in respect of any liability to its employees of the kind mentioned in section 1 of the Employers' Liability Compulsory Insurance Act 1969"], ["2014-treasury-dec-PU1616_OTS_employee_benefits_final_report.txt", "1 Our conclusions from our consultations with employer groups and stakeholders are that   at this present time, the current system is understood and works for a lot of employees e"], ["2014-treasury-dec-off-payroll_review.txt", "  We require foundation trusts to publish details of their off-payroll engagements annually within their statutory accounts"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", " 98 Note 41 - Related party transactions"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", "  Pool Re and Pool Re Nuclear Limited Pool Re and Pool Re Nuclear are mutual reinsurance companies, owned by insurers"], ["2014-treasury-dec-FRAB__119__08_-_Annex_F_Chapter_05_Form_and_content__2013-14.txt", " Where there are cross references to information in other sections of the Annual Report, the consistency opinion will be extended to cover this other information"], ["2014-treasury-dec-Modernising_the_taxation_of_corporate_debt_and_derivative_contracts.txt", "  25  1 Section 322 credits not required to be brought into account in respect of release of debt in certain cases is amended as follows"], ["2014-treasury-dec-IFRS_9_Financial_Instruments_-_public_sector_application_guidance__Decem....txt", " No changes were introduced for the classification and measurement of financial liabilities, except for the recognition of changes i"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " Subsection 9 of new section 850D provides the circumstances in which a partnership is associated with the firm"], ["2014-treasury-dec-PESA_2014_-_print.txt", "1  Public corporations\u2019 contribution to budgets and Total Managed Expenditure, 2009-10 to 2015-16  103  Table 8"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " Paragraph 9 makes amendments to Schedule 1 to the Climate Change Levy Fuel Use and Recycling Processes Regulations 2005 SI 20051715 to remove various metals  RESOLUTION 63, 64  FINANCE BILL 2014 CLAUSE 93 SCHEDULE 16  and associated provisions from the CCL fuel use exemption as taxable commodities used to produce these metals will become exempt under the metallurgical exemption"], ["2014-treasury-dec-45502_Cm_8988_Accessible.txt", "3 The Director of the Government Banking Service is also the Cabinet Office Crown Commercial Representative for Banking"], ["2014-treasury-dec-Treasury_minutes_print.txt", " Commentary with the use of Forecast Project Model is a key enabler to enhanced root cause analysis of project spending"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", "  BACKGROUND NOTE The diverted profits tax is a new charge on diverted profits"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", "8 of the OBR\u2019s pre-Budget forecast June 2010 b reductions in AME due to the net effect of policy changes announced since the June Budget 2010 and c estimated debt interest savings, updated for market interest rates consistent with the OBR\u2019s March 2014 Economic and fiscal outlook"], ["2014-treasury-dec-OLD_complete_v3.txt", "  Detailed proposal Operative date This measure will have effect from the date of Royal Assent to Finance Bill 2015"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", "  425  FINANCE BILL 2015  EXPLANATORY NOTE  DEFERRED ENTREPRENEURS\u2019 RELIEF ON INVESTED GAINS  SUMMARY 1"], ["2014-treasury-dec-Wales_Bill_Command_Paper_-_English.txt", " As the Welsh Government would be able to draw down forecast receipts, the impact of late or overpaid tax would be managed by the UK Exchequer rather than the Welsh Government"], ["2014-treasury-dec-PESA_2014_-_print.txt", " For DEL the OBR used plans from PESA 2013 adjusted to reflect policy announcements made during the year"], ["2014-treasury-dec-10459.Consolidated_Fund.for_web.txt", " A risk owner, who is responsible for managing the risk, is assigned to each risk"], ["2014-treasury-dec-government_financial_reporting_manual_201314.txt", " Northern Ireland departments should seek the approval of the relevant authority to appropriate in aid such income"], ["2014-treasury-dec-Public_Spending_Statistics_July_2014_consolidated_revised.txt", "2 Community development  3,587  3,101  2,671  2,679  3,065  6"], ["2014-treasury-dec-131010_Letter_and_annexes_from_HMT_to_Govt_Actuary_2.txt", "1 The scheme actuary must use the scheme membership data and other data provided to them to determine the valuation results"], ["2014-treasury-dec-OLD_complete_v3.txt", " To the extent that the measure encourages investment in flood defence projects, there will be a positive impact on the individuals, households and families who benefit from these"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", "5  4  12  4  0-5  0-2"], ["2014-treasury-dec-PU1678_final__1_.txt", "  Option 2  establishing alternative resolution financing arrangements 16"], ["2014-treasury-dec-44695_Accessible.txt", "15 Autumn Statement 2014 announces reforms to Stamp Duty Land Tax SDLT which will reduce distortions in the housing market and ensure that SDLT will be cut for 98 of people who pay it"], ["2014-treasury-dec-OOTLAR_19_March_2014__1_.txt", " According to research by the Historic Vehicle Research Institute and the Federation of British Historic Vehicles Clubs, in their publication The British Historic Vehicle Movement A 4 Billion Hobby, the historic car industry employs about 28,000 people in the UK"], ["2014-treasury-dec-PU1650_Remit_and_Recommendations_for_FPC__print_.txt", " Section 9E1 of the Act also requires me to make recommendations to the Committee about matters that the Committee should regard as relevant to its understanding of the Bank\u2019s Financial Stability objective and the responsibility of the Committee in relation to the achievement of that objective"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " 9 In this paragraph a the notional post-April 2015 gain or loss has the same meaning as in paragraph 12 b the notional pre-April 2015 gain or loss has the same meaning as in paragraph 6A of Schedule 4ZZA c notional pre-April 2013 gain or loss means the gain or loss which would have accrued on 5 April 2013 had the subject matter of the relevant high value disposal been disposed of for a consideration equal to its market value at that date"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " The duty rates on tobacco products are changes as follows i"], ["2014-treasury-dec-45502_Cm_8988_Print.txt", "2 The department has agreed processes in place to share experience and best practice across the departments change portfolio"], ["2014-treasury-dec-AS2014_data_sources_final.txt", "2 and dividing by nominal GDP"], ["2014-treasury-dec-39796_Cm_8847_Print_Ready.txt", " The department endorsed the Authority\u2019s decision to roll forward the contract on the basis that it is the best way forward at this time, giving NMP the opportunity to build on progress to date and make use of their better understanding to address areas of weak performance"], ["2014-treasury-dec-FRAB__120__02_-_IFRS_13_Fair_Value.txt", " Therefore it will be necessary to retain this principle in order to guarantee that the methodology will continue to be internally consistent and rational"], ["2014-treasury-dec-39796_Cm_8847_Accessible.txt", "2 The Government set out its objectives for improving maternity care in its Mandate to NHS England, first published in November 2012"], ["2014-treasury-dec-RRD_draft_for_consultation_-_draft_for_consultation_purposes.txt", "1 This Order may be cited as the Banking Act 2009 Recovery and Resolution Directive Amendment Order 2014"], ["2014-treasury-dec-FSCS_annual_report_2014_web.txt", " FSCS offers both claimants 48,000 compensation the maximum amount payable against the Keydata default"], ["2014-treasury-dec-10459.Consolidated_Fund.for_web.txt", " The Commission\u2019s latest report shows outstanding loans of 11,623 million in respect of loans disbursed to Hungary, Latvia and Romania 2012-13 11,545 million"], ["2014-treasury-dec-survivor-benefits-in-occupational-pension-schemes-annex-c.txt", " The RST requires schemes to provide benefits that are at least broadly equivalent to those provided by a reference scheme"], ["2014-treasury-dec-10459.Consolidated_Fund.for_web.txt", " The estimated UK contingent liability is 6,923 million or 5,723 million 31 March 2013 6,588 million or 5,572 million"], ["2014-treasury-dec-Pension_Liberation_Policy_Pack__v2_0.txt", "  1 The amendments made by paragraphs 2 to 4 are treated as having come into force on 20 March 2014 and have effect in relation to applications made on or after that date"], ["2014-treasury-dec-Diverted_Profits_Tax.txt", " If you have any questions about this change, or comments on the legislation, please email divertedprofits"], ["2014-treasury-dec-PU1719_HMT_Science_.txt", "9 of the world\u2019s most highly-cited articles  Actions taken by this government   Science and research resource funding has been protected at 4"], ["2014-treasury-dec-FSCS_annual_report_2014_web.txt", " Contributions to a money purchase arrangement under FSCS\u2019s pension scheme have been made of 32,096 2013 31,075"], ["2014-treasury-dec-37630_Budget_2014_Web_Accessible.txt", "  3  The defence budget for 2014-15 reflects the likely initial drawdown of funding from the Special Reserve for the net additional cost of military  operations at Main Estimates"], ["2014-treasury-dec-130731_Final_IA_-_SAR_for_PSSs_Signed.txt", " As a last resort funding could come in the form of a loan from the authorities, to be recovered as and when a permanent successor arrangement is put in place"], ["2014-treasury-dec-Diverted_Profits_Tax.txt", " 4 In section 9693 of that Act references to chargeable profits of the company attributable to that establishment are to be read as references to taxable diverted profits arising to the company"], ["2014-treasury-dec-SDPR_Update_September_2014___published_as_Clarifications_.txt", "00  Table 2 Equitable With-Profit Annuity bonus rates for International USD business Policy Anniversary  Reversionary Bonus Overall Rate of Return  Interim Rate of Return  From  To  Non-GIR  GIR  01041996  31031997  5"], ["2014-treasury-dec-Simplifying_link_company_requirements_for_consortium_claims.txt", "  This measure is expected to have a negligible impact on civil society organisations"], ["2014-treasury-dec-Payment_systems_regulator_IA.txt", " IT costs are therefore estimated to be 30 employees x 1,000  30,000 ii  Ongoing administrative costs for the regulator  The ongoing administrative costs are assessed on the same basis as the year 1 costs, less any one-off costs"], ["2014-treasury-dec-Partnerships_Salaried_member_rules.txt", " An individual has to have the characteristics of a partner to be determined as such in a traditional partnership"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", " Fees have been broadly unchanged between 2012-13 and 2013-14"], ["2014-treasury-dec-elps_main_doc_final.txt", " The Relative Loss will therefore be calculated as the difference between the comparator payout and the Equitable Life payout in respect of those premiums which were paid within the Loss Calculation Period"], ["2014-treasury-dec-03._2013-14_DEPARTMENT_YELLOW.txt", "1 Reporting of Civil Service and other compensation schemes - exit packages Comparative data to be shown in brackets for previous year Core Dept Exit package cost band  Number of compulsory redundancies  Number of other departures agreed  Core Dept"], ["2014-treasury-dec-survivor-benefits-in-occupational-pension-schemes.txt", " It was suggested that these schemes had deemed equalisation of benefits affordable and it was argued that public service schemes should follow the example"], ["2014-treasury-dec-OLD_complete_v3.txt", " The scheme will end on 31 March 2018 for CT and 5 April 2018 for IT"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", "2 billion, and the Department for Environment, Food and Rural Affairs 1"], ["2014-treasury-dec-Govt_NC13_and_NS_5_pension_flexibility_further_amendments.txt", " New section 185J1 sets out the circumstances in which an intended PCLS that is repaid by the member to the scheme that paid it, is treated for tax purposes as never having been paid and that the repayment is not treated as a payment"], ["2014-treasury-dec-summary_of_forecasts_of_scottish_deficit_11032014.txt", "Summary of forecasts of the Scottish deficit in the proposed year of independence 1"], ["2014-treasury-dec-EEA_Accounts_2013-14_-_print.txt", " The Exchequer Funds and Accounts EFA team at the Treasury reports directly to me on operational risk issues and works closely with the Bank to produce the annual accounts"], ["2014-treasury-dec-promoters_of_tax_avoidance_schemes_amendment_of_return_to_take_account_of_relevant_judicial_rulings_and_dotas.txt", "  3  The monitored promoter must comply with a requirement under subsection 2 within a 10 days of the notice, or b such longer period as the authorised officer may direct"], ["2014-treasury-dec-supplementary_estimates_and_new_estimates_2013_14_120214_correction.txt", "  Unquantifiable  Potential liabilities arising from small claims, individually less than 3m, against Defra, its Executive Agencies and NDPB's"], ["2014-treasury-dec-PESA_2014_-_print.txt", "6 Environment protection n"], ["2014-treasury-dec-PU1719_HMT_Science_.txt", " Quantum photonics is an exciting area where advanced materials and digital IT converge"], ["2014-treasury-dec-Trial_of_the_Pyx_Verdict_2014.txt", "1, point seven above 0"], ["2014-treasury-dec-FRAB__119__09_-_Draft_Code_of_Practice_on_Local_Authority_Accounting_2014-15_with_Annexes.txt", "669  If, at the date of initial application, a reporting authority concludes that it will no longer consolidate an investee that was consolidated in accordance with IAS 27  CD 2  Group Accounts Standards  and SIC-12 as previously adopted by this Code the reporting authority shall measure its interest in the investee entity that was consolidated at the amount at which it would have been measured if the requirements of IFRS 10 as adopted by the Code had been effective when the reporting authority became involved with but did not obtain control in accordance with IFRS 10, or lost control of, the investee entity that was consolidated"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", "187 High risk promoters  The government will provide HMRC with new powers to tackle non-cooperative promoters of tax avoidance schemes"], ["2014-treasury-dec-supplementary_estimates_and_new_estimates_2013_14_120214_correction.txt", "  1,038,022,000  Total change in Net Cash Requirement  1,038,022,000  552  2,360,000  -77,690,000  -  86,839,000  -  1,038,022,000  Department for Work and Pensions  Supplementary Estimates, 2013-14  Part I  Voted  Non-Voted  Total  Departmental Expenditure Limit Resource  Capital  -355,669,000 -172,792,000  -24,000 -  -355,693,000 -172,792,000  Annually Managed Expenditure Resource Capital  238,371,000 2,360,000  612,759,000 -77,690,000  851,130,000 -75,330,000  -117,298,000 -170,432,000  612,735,000 -77,690,000  495,437,000 -248,122,000  Total Net Budget Resource Capital Non-Budget Expenditure  86,839,000  Net cash requirement   1,038,022,000  Supplementary amounts required in the year ending 31 March 2014 for expenditure by Department for Work and Pensions on Departmental Expenditure Limit Expenditure arising from Funding for the administration and operating costs of the Department, including grants, loans and payments to other Government Departments, Local Authorities, Devolved Administrations, private, public and voluntary organisations"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " HMRC encourages people to get in touch as soon as possible if they require additional assistance with their taxes, or believe they will have difficulty paying"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", " All of these loans are secured on commercial properties"], ["2014-treasury-dec-main_supply_estimates_2014_2015_web.txt", " The timing and value of these payments, should they arise, are difficult to predict"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_print.txt", " Employer pension contributions from 1 June 2012 are on a matching basis as follows  Employee Contribution  Employer Contribution      3  6  4  8  5  10  5  10  73  74  The Money Advice Service Annual Review, Directors\u2019 Report and Financial Statements 201314  B Year Ended 31032014 Total  Year Ended 31032013 Total  Hutton fair pay review disclosure  000  000  Highest paid Director's total remuneration  205  250  Median remuneration of the Money Advice Service's total staff  63  63  Ratio  3"], ["2014-treasury-dec-PU1638_policy_costings_bud_2014_with_correction_slip.txt", " The static costing is estimated by calculating the difference between the baseline revenue forecast, and the revenue forecast when 65 of baseline CHP fuel use is exempted from CPS commodity rates"], ["2014-treasury-dec-government_financial_reporting_manual_201314.txt", " Sections 4143 to 4145 shall not apply"], ["2014-treasury-dec-OOTLAR_19_March_2014__1_.txt", " Small brewers, those producing less than 60,000 hectolitres, pay reduced rates of general beer duty"], ["2014-treasury-dec-FRAB_121_07_IFRS_13_annex_exposure_draft_of_proposed_amendments_to_FReM.txt", " Non-operational assets are those that are held primarily for this purpose"], ["2014-treasury-dec-39796_Cm_8847_Print_Ready.txt", "1  The Government agrees with the Committee\u2019s recommendation"], ["2014-treasury-dec-Wales_Bill_Command_Paper_-_English.txt", " Like the revenues generated by the Welsh rate, the size of the UK NSND income tax base is initially a forecast"], ["2014-treasury-dec-VAT_-_power_to_provide_for_refunds_to_certain_persons.txt", "  DETAILS OF THE CLAUSE 2"], ["2014-treasury-dec-Cm_8869_Scotland_Analysis.txt", "    Energy bills the energy market in Great Britain is ten times larger than Scotland\u2019s alone, so costs are spread across 30 million households and businesses"], ["2014-treasury-dec-OOTLAR_19_March_2014__1_.txt", "  Policy objective The measure will ensure that the income tax legislation relating to the SRIT can be applied to a number of consequential areas in a clear and straightforward manner"], ["2014-treasury-dec-OOTLAR_19_March_2014__1_.txt", " Depending on the nature of the policy change, a TIIN could be published alongside the Budget, draft legislation or final legislation"], ["2014-treasury-dec-Modernising_the_taxation_of_corporate_debt_and_derivative_contracts.txt", "  35  1 Section 315 introduction to sections 316 to 319 is amended as follows"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", " 3 were allergic reactions caused by paint used in the redecoration of the building 3 were for slips, trips or falls and 1 related to a falling object"], ["2014-treasury-dec-government_financial_reporting_manual_201314.txt", "  Interpretations of IAS 19 for the public sector context 12"], ["2014-treasury-dec-OLD_complete_v3.txt", "  Economic impact  By maintaining lower taxation for ULEVs, the measure will support the takeup and development of ULEVs in the UK"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_web.txt", " As part of this commitment, we put our new products through a process of thorough hands-on consumer testing"], ["2014-treasury-dec-45502_Cm_8988_Accessible.txt", "1 The Treasury has continued to work proactively with departments and the GBS to reach our collective goal by doing the following  6"], ["2014-treasury-dec-131217_Letter_and_annexes_from_Govt_Actuary_to_HMT_2.txt", " Purpose, users and commissioning This letter has been prepared at the request of HM Treasury"], ["2014-treasury-dec-main_supply_estimates_2014_2015_web.txt", "  Income arising from sale of copies of documents sale of publications and other items and services professional fees fees receivable from service providers sale of non-current assets grants received to carry out specific projects reproduction fees and royalties for the publication of images Crown copyright fees and royalties fees for the management of third parties' copyright fees for the management of the Office of the Queen's Printer for Scotland income from contractual arrangements for official publishing and partnerships to make historical records electronically accessible and sales and recovery of costs for goodsservices provided to other government departments public bodies and the general public"], ["2014-treasury-dec-140220_Letter_and_annexes_from_HMT_to_Govt_Actuary_3.txt", " Any implications for the Directions and the statutory cost control process for the LGPS will be considered with the Department for Communities and Local Government as the relevant LGPS regulations are developed"], ["2014-treasury-dec-44695_Autumn_Statement__Print_ready_.txt", "11 Investment across the United Kingdom NORTHERN IRELAND  NORTH EAST   Devolved   Dualling  responsibilities include rail, roads, local transport, water, flood and waste  of A1 as far as Ellingham   Widening  large sections of the A1 around Newcastle and Gateshead to 3 lanes   Broadband  Connection voucher scheme extended Belfast and DerryLondonderry1   A19  widened and enhanced to help trade and growth   National  620m  Over  Formulation Centre 28m  to improve the condition of roads  40m to support over 110 flood defence projects   Innovation  centre on ageing in Newcastle   Broadband  Connection voucher scheme extended  Newcastle  NORTH WEST  Upgrading  the A5036 linking Liverpool\u2019s ports to the motorway network   Study  on improvements to A69 and A66   1"], ["2014-treasury-dec-supplementary_estimates_and_new_estimates_2013_14_120214_correction.txt", "  Reductions  Total  845,000  ii"], ["2014-treasury-dec-scotland_analysis_fiscal_policy_and_sustainability_print.txt", " Oil  Gas UK said the new allowance could be a game-changer for technically challenging prospects in the North Sea"], ["2014-treasury-dec-SDLT_ALTERNATIVE_PROPERTY_FINANCE_RELIEF.txt", "budgetfinancebillhmrc"], ["2014-treasury-dec-PESA_2014_-_print.txt", "1 General economic, commercial and labour affairs 4"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", "57 Pensions flexibility trivial commutation small pension wealth  From 27 March 2014, the government will allow people with defined contribution pension wealth more flexibility to access their savings by increasing the total pension wealth that people can have before they are no longer entitled to receive lump sums under trivial commutation rules to 30,000, subject to their pension scheme rules"], ["2014-treasury-dec-PU1738_print_CMYK.txt", "5 UK public sector receipts in 2014, mainly from the European Agricultural Fund of Guarantee FEAGA, European Agricultural Fund for Rural Development EAFRD and the Social and Regional Development Funds, are expected to be around 4"], ["2014-treasury-dec-EEA_Accounts_2013-14_-_web.txt", " For yen, the benchmark was derived from 1-3 month forward yen rates against the euro and the dollar"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", "7 On 7 October 2013, as part of a ministerial reshuffle, Sajid Javid MP became Financial Secretary to the Treasury, Nicky Morgan MP joined the Treasury as Economic Secretary and Greg Clark MP moved to the Cabinet Office as Minister of State Cities and Constitution"], ["2014-treasury-dec-Public_Spending_Statistics_July_2014_consolidated_revised.txt", " Environment protection  5,627  5,639  5,649  5,657  5,888  6"], ["2014-treasury-dec-elps_annex_final.txt", "12  Comparator Smoothed Return 2 Year Smoothing 4 Year Smoothing  12"], ["2014-treasury-dec-freedom_and_choice_in_pensions_web_210314.txt", " As people have started to live longer, annuity rates have reduced to the point that it is not clear they remain the correct product for everyone at the point of retirement, despite being the only realistic option for many"], ["2014-treasury-dec-Partnerships_Mixed_membership_partnerships__Alternative_investment_fund_managers__Transfer_of_assets___income_Streams_through_partnerships.txt", " The amount of capital contribution is based on the amount that the individual has invested as capital at that time"], ["2014-treasury-dec-Govt_NC5_and_NS4_Tax_relief_for_theatrical_production_.txt", "  a b  4 a  b 5 1217MC  The amount of a loss in any period that is attributable to relief under section 1217H is found by calculating what the amount of the loss would have been if there had been no additional deduction under that section in that or any earlier period, and deducting that amount from the total amount of the loss"], ["2014-treasury-dec-Construction_Industry_Scheme.txt", "3  A response document was published on10 December 2014 Insert link"], ["2014-treasury-dec-AS2014_policy_costings_final.txt", " In addition, a Genuine Prospect of Work assessment will be applied to EEA migrants who have been claiming JSA since before 1 January 2014"], ["2014-treasury-dec-FRAB__119__09_-_Draft_Code_of_Practice_on_Local_Authority_Accounting_2014-15_with_Annexes.txt", " This differs from the approach in the FReM which requires that the net assetliability carrying value should be recorded as a non-operating gainloss from the transfer of function"], ["2014-treasury-dec-PU1738_print_CMYK.txt", " The ECA concluded that payments were affected by material error, with the most likely error rate estimated at 3"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " Subsection 5 provides the fourth condition, that no previous follower notice has been given to the person in respect of the same tax arrangements and tax advantage, unless it was withdrawn"], ["2014-treasury-dec-FRAB__119__04_-__Whole_of_Government_Accounts_2011-12.txt", " We will review 2012-13 data quality in advance of setting 2013-14 mandatory WGA reporting"], ["2014-treasury-dec-44695_Autumn_Statement__Print_ready_.txt", "9 Local authority imputed pensions 1"], ["2014-treasury-dec-Scotland_analysis__Fiscal_policy_and_sustainability.txt", " This is because it would raise serious questions about the ability of the governments to sustain the currency union under stress"], ["2014-treasury-dec-FRAB__120__02_-_IFRS_13_-_Appendix_B.txt", " There is no requirement for valuations to be carried out or verified by external valuers, nor is there any prescribed minimum period between valuations"], ["2014-treasury-dec-OOTLAR_19_March_2014__1_.txt", "  Detailed proposal Operative date Carbon price floor reform The revised individual CPS rates for individual commodities for 2016-17 will come into force on 1 April 2016 reflecting the reform of the CPF"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " Paragraph 18 inserts a new section 1892B into Finance Act 2004"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " RD tax credits provide an enhanced deduction for expenditure on RD, including the cost of materials and other items, such as water, fuel and power transformed or consumed in the RD activity"], ["2014-treasury-dec-10348-Contingencies_fund.for_web.txt", " A balance of 1,500,000 was held at both the start and end of the financial year 2013-14"], ["2014-treasury-dec-Yemen.txt", " Name 6 AL HAKIM 1 ABDULLAH 2 YAHYA 3 na 4 na 5 na"], ["2014-treasury-dec-FRAB_121_08_2015-16_FReM.txt", " A complete draft of the FReM will be circulated to the Board for comment prior to a due process consultation this summer"], ["2014-treasury-dec-39796_Cm_8847_Print_Ready.txt", "1  The Government disagrees with the Committee\u2019s recommendation"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", " The perpetual capital notes have a par value of 150 million and receive discretionary interest at a rate of 10"], ["2014-treasury-dec-PU1632_Sustainability_Reporting_Guidance.txt", "  This provides an issue in that the non-financial data reported will be set on a different basis of financial data e"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_print.txt", " Details of its performance during the year are included in the annual review at the start of this document"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " New subsection 2A provides that penalties issued under s98 TMA 1970 where the penalty relates to a failure to furnish any information or produce any document or record required to be submitted by a specified employment intermediary as set out in regulations under s716B of the Income Tax Earnings and Pensions Act 2003 ITEPA 2003 employment intermediaries to keep, preserve and provide information etc do not fall within the list of exceptions to section 100 TMA 1970 in s1002 TMA 1970"], ["2014-treasury-dec-PSS_April_2014.txt", "  BUDGETING STATISTICS DEPARTMENTAL EXPENDITURE LIMITS  Total resource DEL was 343"], ["2014-treasury-dec-UK_Sovereign_Sukuk_PLC_Offering_Circular.txt", " Before making an investment decision, prospective purchasers of Certificates should consider carefully, in the light of their own financial circumstances and investment objectives, all of the information in this Offering Circular"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " A right to appeal against a refusal to withdraw a monitoring notice is in clause 240"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", " NHS bodies may also wish to refer to general  31  Department of Health  Draft NHS Manual for Accounts 2014-15  HM Treasury guidance for the preparation of SRs at httpswww"], ["2014-treasury-dec-OOTLAR_19_March_2014__1_.txt", " The new powers will also enable HMRC to enquire into whether a scheme administrator is a fit and proper person"], ["2014-treasury-dec-promoters_of_tax_avoidance_schemes_amendment_of_return_to_take_account_of_relevant_judicial_rulings_and_dotas.txt", "  If you have any questions about this change, or comments on the legislation, please contact Lesley Hamilton on 03000 585670 email lesley"], ["2014-treasury-dec-PU1650_Remit_and_Recommendations_for_FPC__print_.txt", " Recommendation to the Treasury on legislative changes to the regulatory perimeters The Act allows the Financial Policy Committee to make a number of written recommendations to the Treasury on the need for legislative changes these include changes to the scope of activities regulated under the Financial Services and Markets Act 2000, to the scope of activities prudentially regulated by the Prudential Regulation Authority and the purposes for which the Financial Conduct Authority may make product intervention rules"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", "  Year ended 31 March 2013  35  Whole of Government Accounts  Year ended 31 March 2013  36  Whole of Government Accounts  4 Statement of Accounting Officer\u2019s responsibilities 4"], ["2014-treasury-dec-10460-001_National_Loans_Fund_Account.for_web.txt", " Most of the NLF\u2019s borrowing needs are now met indirectly through borrowing on its behalf by the Debt Management Office DMO and National Savings and Investments NSI"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " Subsection 2 provides the first condition that there is an open tax enquiry into that person\u2019s return or claim, or the person has made a tax appeal"], ["2014-treasury-dec-Modernising_the_taxation_of_corporate_debt_and_derivative_contracts.txt", " 3 After subsection 2 insert 2A  Subsections 2B and 2C apply if an accounting period of a company does not coincide with one or more of its periods of account"], ["2014-treasury-dec-Public_Spending_Statistics_July_2014_consolidated_revised.txt", " 6 In the June 2010 Budget Statement it was announced that the Government would use the CPI rather than the RPI for the indexation of public service pensions"], ["2014-treasury-dec-44695_Autumn_Statement__Print_ready_.txt", "190 In October, Sir David Higgins\u2019 report concluded that a high speed rail link could significantly reduce journey times across the regions of the north"], ["2014-treasury-dec-37630_Budget_2014_Web_Accessible.txt", "  Supporting households Personal allowance 1"], ["2014-treasury-dec-FRAB__120__03_-_Annex_A__ITC_and_WG_Report.txt", "  UNCLASSIFIED 9  UNCLASSIFIED  Benefits of consolidation 58"], ["2014-treasury-dec-FSCS_annual_report_2014_web.txt", "  My son-in-law recommended I make a claim for compensation through FSCS"], ["2014-treasury-dec-44369_Cm_8958_print_ready.txt", "3 In 2007, the department amended the way it allocates PFI credit to new projects, so that it only pays when the residual treatment infrastructure is actually operational"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " Paragraph 132 provides that this amendment is treated as coming into force on 6 April 2014"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", "199 At Autumn Statement 2013, the government announced that it would, following consultation, introduce a new requirement for taxpayers to pay disputed tax upfront where the avoidance scheme being used has been defeated in another party\u2019s litigation through the courts"], ["2014-treasury-dec-10460-001_National_Loans_Fund_Account.for_web.txt", " These financial statements have been prepared under the accounting policies set out within them"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_web.txt", " From 1 June 2012 the Money Advice Service has set up a group personal pension scheme GPP which is a defined contribution scheme through Aviva"], ["2014-treasury-dec-130731_Final_IA_-_SAR_for_PSSs_Signed.txt", " The infrastructure they provide is integral to the functioning of the financial sector"], ["2014-treasury-dec-FRAB__119__08_-_Annex_F_Chapter_05_Form_and_content__2013-14.txt", " It does not include amounts which are a reimbursement of expenses directly incurred in the performance of an individuals duties"], ["2014-treasury-dec-45502_Cm_8988_Print.txt", " Recommendation Departments should provide all employees with a route map that clarifies suitable internal and external reporting routes"], ["2014-treasury-dec-EU_finances_2014_final.txt", "3 billion 1 in EU spending payments appropriations"], ["2014-treasury-dec-PU1719_HMT_Science_.txt", " Processing such a flood of data will require computers over a thousand times faster than today\u2019s"], ["2014-treasury-dec-10348-Contingencies_fund.for_web.txt", " If I become aware of any apparent material misstatements or inconsistencies I consider the implications for my certificate"], ["2014-treasury-dec-PESA_2014_-_print.txt", " Environment protection 6"], ["2014-treasury-dec-elps_main_doc_final.txt", " For these polices the Relative Loss will be calculated in the same way as for policies which have matured"], ["2014-treasury-dec-Flood_defence_scheme_tax_relief.txt", " Part 3 of CTA 2009 deals with trading income, and Chapter 3 sets out the basic rules for calculation of profits, while Chapter 4 provides the rules for restricting deductions"], ["2014-treasury-dec-Wales_Bill_-_Impact_Assessment_-_Report_Stage_-_Final_10_6_14_pdf.txt", "4 Assembly Members claim a salary, there would be an average annual saving of 13,600 36,000 x 0"], ["2014-treasury-dec-Public_Spending_Statistics_July_2014_consolidated_revised.txt", "4 that Social protection and Health account for more than half of all of central government own expenditure"], ["2014-treasury-dec-45502_Cm_8988_Accessible.txt", " Cabinet Office guidance will be updated to reflect this aspect of consultation"], ["2014-treasury-dec-FSCS_annual_report_2014_web.txt", " This means that FSCS can pay compensation if a firm is unable, or likely to be unable, to pay claims against it"], ["2014-treasury-dec-PU1624_final__web_.txt", " The detailed budgetary requirements for SFPCs are set out later in this chapter"], ["2014-treasury-dec-FRAB__119__08_-_Annex_H_-_2014-15_FReM.txt", "5 IAS 16 is adapted and interpreted for WGA in the same way that it is adapted for the financial statements of reporting entities covered by this Manual, other than in regards to highways infrastructure assets held by local authorities which are recognised at historical cost and the detailed disclosure requirements in IAS 16 paragraphs 74a and 77 and FReM paragraph 7"], ["2014-treasury-dec-37630_Budget_2014_Web_Accessible.txt", "2 since then has risen by more than in other G7 countries apart from Japan and by 2018-19 is forecast to be higher than in Germany and Canada, and at a similar level to France"], ["2014-treasury-dec-PU1616_OTS_employee_benefits_final_report.txt", "  6  Migrant Advisory Service v Chaudri UKEAT140097"], ["2014-treasury-dec-130731_Final_IA_-_SAR_for_PSSs_Signed.txt", " For certain payment types, there is only one established payment system"], ["2014-treasury-dec-FSCS_annual_report_2014_print.txt", "indb 166  17,903,060  950,420  03072014 1436  Section 11 Directors\u2019 Report and Accounts for the year ended 31 March 2014 167  General Insurance Intermediation SB02  Life and Pensions Provision SC01  Life and Pensions Intermediation SC02  201314 \u2019000  201213 \u2019000  201314 \u2019000  201213 \u2019000  201314 \u2019000  201213 \u2019000  46,382  69,565    1  18,716  24,308  Investment Provision SD01  Investment Intermediation SD02  201314 201213 \u2019000 \u2019000    1    2                  7,888  17,415      207  965  25,369  38,494  52,150    1  18,509  23,344  25,328  12,682  14,258  110  4,595  3,156  12,682  14,258   167   110   4,595   3,156  201213 \u2019000  105,287  1,237  522  1,017      201314 \u2019000  71,286      201213 \u2019000  65    167  201314 \u2019000  41    417  417  Home Finance Intermediation SE02  256    1    13      3,652  62,346  3,452  25  11  3,585  9,957  101,566  1,212  510  10,912  14,320  701  1,111  388  388   10,912   14,320   701   1,111  4  18    1  1  10    30  1  74    1  1  14    1    8    24    59    1  3  32    2  1  18    54  1  133    2  69,045  40,674    7  13,763  50,892  96  16,354  96,285  147,446  52  4,473                16,396    16,396                    28,324    28,324      25,636  752  854  25,158  748  4,541  29,656  4,380  586  752  15,818  25,158  29,548  4,541  79,797  67  17,800  BW FSCS book"], ["2014-treasury-dec-main_supply_estimates_2014_2015_web.txt", " Repayments of grants overpaid in previous years"], ["2014-treasury-dec-Final_IA_-_ring-fencing_and_depositor_preference.txt", " Depositor preference I"], ["2014-treasury-dec-CAPITAL_GAINS_TAX_NON_RESIDENTS_AND_UK_RESIDENTIAL_PROPERTY.txt", " Power to modify meaning of use as a dwelling 4  1 The Treasury may by regulations amend paragraph 3 for the purpose of clarifying or changing the cases where a building is or is not to be regarded as being used as a dwelling or suitable for use as a dwelling"], ["2014-treasury-dec-FRAB__120__07_-_Annex_C_-_FT_ARM_14-15.txt", " In practice, this includes o the costs of staff recharged by another organisation where no element of overhead is included, ie, where the staff costs are shared between the NHS foundation trust and other bodies o staff agency payments, ie, payments to an agency for the employment of staff where the staff remain employees of the agency o contract staff, ie, where the NHS foundation trust has control over numbers and qualifications of staff in contrast to a service obtained under contract and o staff on secondment or on loan from other organisations"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", " Growth a record number of people are in work and business investment is forecast to increase this year"], ["2014-treasury-dec-PU1678_final__1_.txt", " No-one may be deprived of his possessions except in the public interest and subject to the conditions provided for by law"], ["2014-treasury-dec-FRAB__119__08_-_Annex_I4_-_MAGENTA_PENSION_SCHEME_2014-15.txt", " In addition, the Scheme has had material transactions with other government departments, and other central government bodies whose employees are members of the Schemes"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", " Introduced to Parliament in February 2013, the Banking Reform Bill received Royal Assent in December, implementing many of the recommendations of the Independent Commission on Banking, including ring-fencing everyday banking from investment banking so taxpayers are better protected when things go wrong"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", " The impairment loss equals the difference between the carrying value of the loan and the present value of the estimated future cash flows discounted at the Treasury discount rate"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " Clause 162 provides for the Treasury to make regulations about when stake money and gaming payments are or are not treated as assigned to a stake fund or gaming prize fund"], ["2014-treasury-dec-supplementary_estimates_and_new_estimates_2013_14_120214_correction.txt", "  Unquantifiable  Unquantifiable  Unquantifiable  Other  Statutory liability for third party claims in excess of the operator's liability in the event of a nuclear accident in the UK"], ["2014-treasury-dec-freedom_and_choice_in_pensions_web_210314.txt", " No longer is it seen as a period where people are relatively inactive"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", " The amounts paid or payable by the NHS body in respect of the period the senior manager held office must be shown"], ["2014-treasury-dec-elps_main_doc_final.txt", "41 Receipt of authorised payments will not affect the recipients eligibility for child or working tax credits"], ["2014-treasury-dec-OLD_complete_v3.txt", "7m  5  Total Benefit PV    8"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_print.txt", "  Caroline Rookes Chief Executive, the Money Advice Service  Chairman\u2019s and Chief Executive\u2019s foreword  Working with others and improving the way we work  17  18  The Money Advice Service Annual Review, Directors\u2019 Report and Financial Statements 201314  Working with others to achieve our aims The Money Advice Service exists to help people manage their money better  but we cannot do this on our own"], ["2014-treasury-dec-off-payroll_review.txt", "   Monitor July 2014 Publication code IRREP 1414  "], ["2014-treasury-dec-10460-001_National_Loans_Fund_Account.for_web.txt", " The sensitivity analysis has been calculated on the basis that the components of financial assets and liabilities, the amount of instruments held at fixed, floating and zero interest rates and the amount of instruments held in SDRs are all constant and are as at the end of the reporting period"], ["2014-treasury-dec-Scotland_analysis__Fiscal_policy_and_sustainability.txt", "  The effects of independence on Scotland\u2019s public finances In the event of independence, Scotland would need to establish its own tax system and fund all public spending commitments, including through borrowing from investors in international financial markets when necessary"], ["2014-treasury-dec-Russia.txt", " POB Shepetovka, Khmelnitskyi Kamenets-Podolsky region, Ukrainian SSR now Ukraine a"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " Subsection 2 amends section 189 relief for qualifying charitable donations to ensure relief for qualifying donations to CASCs is subject to the anti-abuse provisions in new Chapter 2A"], ["2014-treasury-dec-PU1650_Remit_and_Recommendations_for_FPC__print_.txt", " Although housing activity remains below long-term trends, the FPC is right to remain vigilant as the recovery progresses"], ["2014-treasury-dec-37630_Budget_2014_Web_Accessible.txt", "  5  Equivalent to the Total policy decisions\u2019 line in Table 2"], ["2014-treasury-dec-government_financial_reporting_manual_201314.txt", " 5 IAS 37 Provisions, contingent liabilities and contingent assets "], ["2014-treasury-dec-main_supply_estimates_2014_2015_web.txt", " The following individuals are responsible for the expenditure within this Estimate Accounting Officer  Sam Younger  Sam Younger has personal responsibility for the proper presentation of the department's resource accounts and their transmission to the Comptroller  Auditor General, and is also responsible for the use of public money and stewardship of assets"], ["2014-treasury-dec-Treasury_minutes_web.txt", "3 By April 2015, departments will have plans in place for the evaluation of each scheme, where appropriate, although this will not be universal"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", "25 million and who do not have primary protection, to a lifetime allowance equal to the value of those pension rights, subject to a maximum of 1"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", " This coincided with the launch of a new Mental Well-being Network to promote greater understanding and awareness of mental health issues focussing on delivering practical new ways of providing support for staff and managers and considering wider ways to promote well-being in the department"], ["2014-treasury-dec-20140308_bailin_mandatory_compensation_CONSULTATION_DRAFT_FINAL__2_.txt", " 3 In making the assessment of the insolvency treatment required by regulation 72, the independent valuer must assume that the property specified in the order or property of a class specified in the order would have been treated in the manner specified in the order"], ["2014-treasury-dec-Charges_and_rates_and_limits_and_allowances_for_2015-16.txt", " The table below shows the amounts that would have applied for 2015-16 based on CPI, and the amounts that will apply based on RPI"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", " This reflects an increase in the LBG share price from 48"], ["2014-treasury-dec-survivor-benefits-in-occupational-pension-schemes-annex-c.txt", " DWP will be content to accept broad-brush estimates of the effects of limiting equalisation to specific periods of accrual"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_web.txt", "8  Current tax liabilities  14  66"], ["2014-treasury-dec-37630_Budget_2014_Web_Accessible.txt", "77 Share Incentive Plans and Save As You Earn  As announced at Autumn Statement 2013, the government will increase the Share Incentive Plans annual limits to 3,600 per year for free shares and to 1,800 per year for partnership shares"], ["2014-treasury-dec-cluster_area_allowance_consultation.txt", "1 The following is a consultation stage Tax Impact Assessment of the impact of providing fiscal incentives for cluster areas with ultra HPHT potential"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", " All amounts in  billions SOURCES 2009-10 - NAO analysis of restated prior year values in 2010-11 WGA 2010-11 - NAO analysis of restated prior year values in 2011-12 WGA 2011-12 - NAO analysis of restated prior year values in 2012-13 WGA 2012-13 - NAO analysis of 2012-13 WGA"], ["2014-treasury-dec-promoters_of_tax_avoidance_schemes_amendment_of_return_to_take_account_of_relevant_judicial_rulings_and_dotas.txt", "  8  A notice under subsection 1 may specify or describe the information or documents to be provided or produced"], ["2014-treasury-dec-Building_societies_bail-in_order_draft_5th_March_2014_consultation_draft.txt", " 5 Sections 97 to 102D of the Building Societies Act 1986 transfer of business of building society to commercial company do not apply where a resolution instrument makes provision under section 84A"], ["2014-treasury-dec-PU1678_final__1_.txt", " This is confirmed by Recital 70, which states that In order to honour pension entitlements and pension amounts owed or owing to pension trusts and pension trustees, the bail-in tool should not apply to the failing institution\u2019s liabilities to a pension scheme"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", " Pre-authorisation from the HM Treasury or the parent body for cases below de minimis limits must be sought for such payments before they are agreed with the employee"], ["2014-treasury-dec-PU1632_Sustainability_Reporting_Guidance.txt", "23 The lack of accounting standards for embodied resources does not preclude reporting in this area"], ["2014-treasury-dec-FRAB__120__02_-_IFRS_13_-_Appendix_A.txt", " The second concern is how understandable and comparable the resulting information would be, particularly if different valuation methodologies are used for different components of an asset which are not in fact separable"], ["2014-treasury-dec-main_supply_estimates_2014_2015_web.txt", " The related running costs are borne by the Department of Health Estimate"], ["2014-treasury-dec-44695_Autumn_Statement__Print_ready_.txt", " From 6 April 2015, surviving spouses will be able to invest as much into their own ISA as their spouse used to have, on top of their usual allowance, and so will be better able to secure their financial future and enjoy the tax advantages they previously shared"], ["2014-treasury-dec-A0_Low_Carbon_-_Renewables_East_Enterprise_Area_-_Dundee_Port.txt", "4m  17  Stirling House  RN ROAD CRAIGIEBA  27  IE AIG  59  3  2  17"], ["2014-treasury-dec-FRAB__120__11_-_FRAB_Report_2013-14.txt", "  Impact on guidance  NA  IASIFRS adaptation  NA  Impact on WGA  NA  IPSAS compliant  NA  Interpretation for the public sector context  NA  Impact on budgetary regime  NA  Alignment with National Accounts  NA  Impact on Estimates  NA  Recommendation  That the Board comment on the new format for the report, its content and approve delegation of the final clearance of the report to the FRAB Chairman and Secretary"], ["2014-treasury-dec-freedom_and_choice_in_pensions_web_210314.txt", "50 per week better off from April 2014 than if the basic State Pension had been uprated by earnings since 2011-12"], ["2014-treasury-dec-main_supply_estimates_2014_2015_print.txt", "  144  Office of Rail Regulation  Main Estimates, 2014-15  Part I continued  Allocated in Vote on Account  Voted Total  Departmental Expenditure Limit Resource Capital  Balance to complete or surrender  3,000 760,000  1,000 360,000  2,000 400,000  Annually Managed Expenditure Resource Capital  -  -  -  Non-Budget Expenditure  -  -  -  2,000,000  -  2,000,000  Net cash requirement  145  Office of Rail Regulation  Main Estimates, 2014-15  Part II Subhead detail '000 2014-15  2013-14  Plans  Provisions  Resources  Capital  Administration  Resources  Capital  Programme  Gross  Income  Net  Gross  Income  Net  Gross  Income  Net  Net  Net  1  2  3  4  5  6  7  8  9  10  11  Spending in Departmental Expenditure Limits DEL Voted expenditure 32,720  -32,717  3  -  -  -  760  -  760  760  -  760  3  800  1  800  1  -  Of which A Economic regulation, admin, associated capital and other expenditure 13,413  -13,412  1  -  -  -  B Safety Regulation, admin and other expenditure 16,557  -16,556  -  -  -  -  -  -  1  -  -  -  760  -  760  3  800  -  -  -  760  -  760  3  800  3  -  -  -  760  -  760  3  800  -  -  -  -  -  -  -  -  -  -  -  1 1  -  -  3  -  -32,717  3  Voted Expenditure 32,720 -32,717 Non Voted Expenditure -  C Other Regulation, admin and other expenditure -2,749  -  -  2,750  -  -  -  Total Spending in DEL 32,720  -32,717  Total for Estimate 32,720  Of which  146  Office of Rail Regulation  Main Estimates, 2014-15  Part II Resource to cash reconciliation '000 2014-15 Plans Net Resource Requirement Net Capital Requirement Accruals to cash adjustments  2013-14 Provisions  2012-13 Outturn  3  3  2  760  800  584  1,237  1,197  459  Of which Adjustments to remove non-cash items Depreciation  -882  -700  -692  New provisions and adjustments to previous provisions  -  -106  -239  Departmental Unallocated Provision  -  -  -  Supported capital expenditure revenue  -  -  -  Prior Period Adjustments  -  -  -  -67  -60  -61  Remove voted resource and capital  -  -  -  Add cash grant-in-aid  -  -  -  -  -  -  Other non-cash items  Adjustment for NDPBs  Adjustments to reflect movements in working balances Increase   Decrease - in stock Increase   Decrease - in debtors  -  -  73  2,066  1,933  966  120  130  412  -  -  -  Consolidated Fund Standing Services  -  -  -  Other adjustments  -  -  -  2,000  2,000  1,045  Increase -  Decrease  in creditors Use of provisions  Removal of non-voted budget items Of which  Net Cash Requirement  147  Office of Rail Regulation  Main Estimates, 2014-15  Part III Note A - Statement of Comprehensive Net Expenditure  Reconciliation Table '000 2014-15 Plans Gross Administration Costs  2013-14 Provisions  2012-13 Outturn  32,720  30,060  29,793  -32,717  -30,057  -29,791  Net Administration Costs  3  3  2  Gross Programme Costs  -  -  -  Less Programme DEL Income  -  -  -  Programme AME Income  -  -  -  Non-budget income  -  -  -  Net Programme Costs  -  -  -  Total Net Operating Costs  3  3  2  Resource DEL  3  3  2  Capital DEL  -  -  -  Resource AME  -  -  -  Capital AME  -  -  -  Non-budget  -  -  -  -  -  -  -  -  -  Capital in the SoCNE  -  -  -  Grants to devolved administrations  -  -  -  Non-Budget Consolidated Fund Extra Receipts in the SoCNE  -  -  -  Other adjustments  -  -  -  Total Resource Budget  3  3  2  Resource DEL  3  3  2  Resource AME  -  -  -  Grants to devolved administrations Prior period adjustments Adjustments to remove Consolidated Fund Extra Receipts in the resource budget  -  -  -  -  -  -  Other adjustments  -  -  -  Total Resource Estimate  3  3  2  Less Administration DEL Income  Of which  Adjustments to include Departmental Unallocated Provision resource Consolidated Fund Extra Receipts in the budget but not in the SoCNE Adjustments to remove  Of which  Adjustments to include  148  Office of Rail Regulation  Main Estimates, 2014-15  Part III Note B - Analysis of Departmental Income 2014-15 Plans  Voted Resource DEL  '000 2013-14 Provision  2012-13 Outturn  -32,717  -30,057  -29,791  -3,000  -99  -  -106  -  -  Of which Administration Other Income Of which A Economic regulation, admin, associated capital and other expenditure B Safety Regulation, admin and other expenditure  -145  -  C Other Regulation, admin and other expenditure  -2,749  -99  -  -29,717  -29,958  -29,791  A Economic regulation, admin, associated capital and other expenditure  -13,306  -13,830  -13,283  B Safety Regulation, admin and other expenditure  -16,411  -16,128  -16,508  -32,717  -30,057  -29,791  -32,717  -30,057  -29,791  Taxation Of which  Total Administration  Total Voted Resource Income  149  Office of Rail Regulation  Main Estimates, 2014-15  Part III Note C - Analysis of Consolidated Fund Extra Receipts No CFER income or receipts are expected in 2014-15, 2013-14 or 2012-13"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", " An additional 160th accrual rate option backdated to 1 April 2008 was introduced from 1 January 2010"], ["2014-treasury-dec-money_laundering_1_.txt", " These create two different types of obligation to make STRs"], ["2014-treasury-dec-SDPR_Update_September_2014___published_as_Clarifications_.txt", "14  Replace Paragraph 35 with 35"], ["2014-treasury-dec-45502_Cm_8988_Accessible.txt", " This strategy, combined with the Home Office digital strategy, is fully aligned with the Government\u2019s ICT and digital strategies"], ["2014-treasury-dec-OOTLAR_19_March_2014__1_.txt", " The rates of landfill tax are set out in Annex B"], ["2014-treasury-dec-Administration_of_employee_expenses.txt", " The consultation ran until 9 September 2014"], ["2014-treasury-dec-government_financial_reporting_manual_201314.txt", "  Other relevant factors 8"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", " Presbitero 2012 Public Debt and Economic Growth Is There a Causal Effect\u2019, Mo"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", "8  Monetary assets Investments Total third party assets  2011-12 bn 3"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", " Employment change over quarter 300,000 200,000 100,000 0 -100,000 2012-Q2  2012-Q3  2012-Q4  2013-Q1  2013-Q2  2013-Q3  2013-Q4  2014-Q1  Source Office of National Statistics  Inflation average level 3  2"], ["2014-treasury-dec-FRAB__120__08_-_Simplifying_and_Streamlining_Annual_Report_and_Accounts.txt", " ii Performance analysis 14"], ["2014-treasury-dec-freedom_and_choice_in_pensions_web_210314.txt", " If sold well, annuities have the potential to be a good product and I expect them to continue to play a significant role"], ["2014-treasury-dec-PU1719_HMT_Science_.txt", " We welcome the excellent efforts made already by EPSRC and groups of universities such as N8 and SE5"], ["2014-treasury-dec-Russia.txt", " These activities provided material support to the separatist groups in the Donbas and to the Russian occupation of Crimea, destabilising Ukraine and undermining Ukrainian sovereignty and territorial integrity"], ["2014-treasury-dec-37630_Budget_2014_Web_Accessible.txt", "7 The TME growth rate is now calculated on a consistent basis, comparing the 2010-11 plans inherited by this government to 2015-16 plans"], ["2014-treasury-dec-elps_main_doc_final.txt", "25 The Scheme will make a single lump sum payment to holders of AWP and CWP policies"], ["2014-treasury-dec-44695_Autumn_Statement__Print_ready_.txt", " It will also  90  Autumn Statement 2014  4469502Chapter2Complete"], ["2014-treasury-dec-Diverted_Profits_Tax.txt", "  2  The taxable diverted profits are such amount as the designated HMRC officer issuing the notice determines, on the basis of the best estimate that can reasonably be made at that time, to be the amount calculated in accordance with section 10"], ["2014-treasury-dec-20140915_FinalDraftSI.txt", " 6 A person\u2019s interim permission is to be disregarded for the purposes of the following sections of FSMA a section 382 exemption orders b section 55A3 application for permission c section 55E giving permission the FCA and d section 55F giving permission the PRA"], ["2014-treasury-dec-FRAB__119__08_-_2013-14_and_2014-15_FReM_and_illustrative_statements_including_Annexes_A_to_E.txt", "  FReM review of adaptations and interpretations from October meeting Paragraph 5"], ["2014-treasury-dec-37630_Budget_2014_Web_Accessible.txt", " In the OBR\u2019s view, this reflects Inflation Report\u2019, Bank of England, February 2014 New Release  Bank of England and HM Treasury Funding for Lending Scheme  2013Q4 Usage and Lending Data and Initial Allowance data for the Scheme Extension\u2019, Bank of England, March 2014"], ["2014-treasury-dec-Fuel_duty_-_aqua_methanol.txt", "  Background to the measure At Autumn Statement 2013, the Government announced that the duty differential between the lower rate for alternative road fuel gases and the main rate for petroldiesel will be maintained until 2024, with a review of the impact of these incentives at Budget 2018"], ["2014-treasury-dec-Scotland_analysis__Fiscal_policy_and_sustainability.txt", "5 billion equates to around 4 per cent of current total spending"], ["2014-treasury-dec-FRAB__119__08_-_Annex_H_-_2014-15_FReM_Annex_3.txt", "  Support for local authorities  Capital grants to local authorities score in the SoCNE and in capital budgets  Public Corporations  Capital grants to public corporations score in the SoCNE and in capital budgets for public corporations on the external finance basis"], ["2014-treasury-dec-FRAB_121_07_IFRS_13_annex_exposure_draft_of_proposed_amendments_to_FReM.txt", " Assets which were most recently held for their service potential but are surplus should be valued at current value in existing use as above if there are restrictions on the entity or the asset which would prevent access to the market at the reporting date"], ["2014-treasury-dec-elps_annex_final.txt", " Some of these have identified where policies need to be modified as set out in sub-section  62 5"], ["2014-treasury-dec-39796_Cm_8847_Accessible.txt", "  9  Recommendation The Commission needs to use its statutory powers to regulate charities more effectively"], ["2014-treasury-dec-OLD_complete_v3.txt", " Section 37 of ITA provides the income tax personal allowance for those born before 6 April 1938"], ["2014-treasury-dec-FRAB__119__08_-_2013-14_and_2014-15_FReM_and_illustrative_statements_including_Annexes_A_to_E.txt", " physical damage or a deterioration in the quality of service provided by the asset"], ["2014-treasury-dec-Alcohol_duty_-_registration_of_alcohol_wholesalers.txt", " Subsections 2 and 3 define when a sale is made wholesale\u2019 and when it is a sale of controlled liquor\u2019"], ["2014-treasury-dec-PESA_2014_-_print.txt", "2 Waste water management 5"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_print.txt", " In addition, the Chief Executives remuneration and performance-related pay is approved by the Board"], ["2014-treasury-dec-39796_Cm_8847_Print_Ready.txt", " NHS England is bringing together all Maternity and Children Strategic Clinical Network and Clinical Commissioning Group leads in order to partake in an interactive working day to initiate the process of collaborative working to achieve both national and local priorities"], ["2014-treasury-dec-IFRS_9_Financial_Instruments_-_public_sector_application_guidance__Decem....txt", " A narrow-scope amendment1 to the Standard was issued by the IASB in October 2017 and EU adoption of the amendment is only expected in 2018"], ["2014-treasury-dec-off-payroll_review.txt", "  Departments should also seek to apply these principles to existing contracts  subject to ensuring value for money for the taxpayer  and report to Parliament on the outcome as part of the 2012-13 annual report and accounts process"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", "29 In September 2014, a referendum will ask the people in Scotland whether they want to stay in the UK, or leave and become a separate state"], ["2014-treasury-dec-IUK_Routemap_Case_Study_Crossrail.txt", "  \u00a0   \u00a0 The  \u00a0tools  \u00a0outlined  \u00a0in  \u00a0the  \u00a0third  \u00a0layer  \u00a0of  \u00a0the  \u00a0Routemap,  \u00a0the  \u00a0transitioning  \u00a0diagram  \u00a0 and  \u00a0Box  \u00a0C  \u00a0will  \u00a0help  \u00a0to  \u00a0answer  \u00a0the  \u00a0important  \u00a0questions  \u00a0relating  \u00a0to  \u00a0the  \u00a0delivery  \u00a0 entity"], ["2014-treasury-dec-Further_devolution_manchester_nov_2015.txt", " In particular Government and Greater Manchester agree that following the publication of the Spending Review they will commence detailed discussions on how Greater Manchester can shape every element of the commissioning process - from strategy to service design, managing provider relationships and reviewing service provision"], ["2014-treasury-dec-44695_Autumn_Statement__Print_ready_.txt", " Aggregates Levy and Air Passenger Duty will be fully devolved"], ["2014-treasury-dec-Country_and_Regional_Analysis_November_2014_Combined.txt", "4 Religious and other community services 8"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", "4  Gross present value of future finance lease obligations  81"], ["2014-treasury-dec-131010_Letter_and_annexes_from_HMT_to_Govt_Actuary_2.txt", " The Air Force Armed Forces  25  Pension Scheme 1975 And Attributable Benefits Scheme Order 2010 9"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_web.txt", " The findings set a baseline for measuring young people\u2019s financial capability and relationship with money"], ["2014-treasury-dec-elps_annex_final.txt", "  Guaranteed Investment Return and Anticipated Bonus Rate 182"], ["2014-treasury-dec-main_supply_estimates_2014_2015_print.txt", " OFGEM\u2019s principal aim is to protect the interests of consumers, by promoting competition, wherever appropriate, and regulating the monopoly companies which run the gas and electricity networks"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", " The capitalised values are amortised over the period in which the WGA entity expects to receive benefits from their use"], ["2014-treasury-dec-PU1624_final__web_.txt", " Where an investment suffers an impairment i"], ["2014-treasury-dec-main_supply_estimates_2014_2015_print.txt", " Any shortfall would be met by DWP"], ["2014-treasury-dec-assurance_frameworks_191212.txt", " The first stage identifies sources of assurance and potential gaps or duplications"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", "  Subsection 2 substitutes a new section 44 ITEPA 2003"], ["2014-treasury-dec-Pensions_fact_sheet_v8.txt", " To help people make the decision that best suits their needs, everyone with a defined contribution pension will be offered free and impartial face to face guidance on the range of options available to them at retirement"], ["2014-treasury-dec-main_supply_estimates_2014_2015_print.txt", " Issue of licences and certificates crime reduction and prevention proceeds of crime training services"], ["2014-treasury-dec-FSCS_annual_report_2014_web.txt", "   after 31 December 2010 is up to 100 of 85,000 for each depositor  up to 31 December 2010 different limits apply"], ["2014-treasury-dec-OOTLAR_19_March_2014__1_.txt", "  Further advice If you have any questions about this change, please contact Roopal Pujara on 03000 586462 email roopal"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " Schedule 27 Follower notices and partnerships 95"], ["2014-treasury-dec-survivor-benefits-in-occupational-pension-schemes-annex-c.txt", "2  A pension scheme\u2019s technical provisions represent the estimated value, at a particular date, of the scheme\u2019s liabilities 9 which have accrued up to that date 10"], ["2014-treasury-dec-PU1616_OTS_employee_benefits_final_report.txt", "7 Despite the fact that there is currently no legislative framework which specifically provides for payrolling benefits, business practice is already forging ahead with this, with a significant number of employers choosing to payroll benefits because they have recognised that it offers reduced administration for them and increased clarity for their employees"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", " 64 Summarisation schedules "], ["2014-treasury-dec-Alcohol_duty_-_registration_of_alcohol_wholesalers.txt", " Special reduction 5  1 If the Commissioners think it right because of special circumstances, they may reduce a penalty under this Schedule"], ["2014-treasury-dec-Public_Spending_Statistics_July_2014_consolidated_revised.txt", " Either the central government debt interest\u2019 or a total that included this component has been corrected in tables 1"], ["2014-treasury-dec-RELEVANT_HIGH_VALUE_DISPOSALS_GAINS_AND_LOSSES.txt", " These changes further the Government's policy objective of ensuring the fairness of tax on residential property"], ["2014-treasury-dec-FRAB__120__02_-_IFRS_13_Fair_Value.txt", " Exit values are appropriate for this second group of assets which allows Treasury and CIPFA to commit to the principles of IFRS 13, IFRS 5 and IAS 40 and apply the standards in full when valuing this group"], ["2014-treasury-dec-supplementary_estimates_and_new_estimates_2013_14_120214_correction.txt", " The following individuals are responsible for the expenditure within this Estimate Accounting Officer  Richard Heaton  Richard Heaton has personal responsibility for the proper presentation of the department's resource accounts and their transmission to the Comptroller  Auditor General, and is also responsible for the use of public money and stewardship of assets"], ["2014-treasury-dec-elps_annex_final.txt", "3 Calculation Process 107"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " New section 289B6 provides that HMRC may specify what information is required and how it is to be set out in an application"], ["2014-treasury-dec-FSR_Gov_Cx_June_2014.txt", " The Governor welcomed this decision"], ["2014-treasury-dec-OLD_complete_v3.txt", "  General description of the measure A series of changes will be introduced to improve the operation of the Construction Industry Scheme CIS making it easier for businesses to access gross payment status, reduce administration burdens and move more transactions online"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", "22 I have assessed the WGA compliance with the Corporate Governance in Central Government Departments Code of Good Practice"], ["2014-treasury-dec-Tackling_marketed_tax_avoidance.txt", "  Assessment of Penalties 33"], ["2014-treasury-dec-elps_annex_final.txt", " For AWP business it is the With-Profits Effective Date where available or the Commencement Date otherwise"], ["2014-treasury-dec-staff_survey_2013.txt", " There is good cooperation between my team and teams in other groups that we have dealings with  82  5  F07"], ["2014-treasury-dec-DEFERRED_ENTREPRENEURS_RELIEF_ON_INVESTED_GAINS.txt", " In these cases, the rest of the deferred gain when it is finally treated as accruing is also treated as an amount computed under section 169N1 on which ER is due, without the need for further claims to ER on the later accrual or accruals"], ["2014-treasury-dec-scotland_analysis_fiscal_policy_and_sustainability_print.txt", " That is because the majority of these assets are either i"], ["2014-treasury-dec-Govt_NC5_and_NS4_Tax_relief_for_theatrical_production_.txt", " The whole or part of the loss may be surrendered"], ["2014-treasury-dec-STRENGTHENING_PENALTIES_FOR_OFFSHORE_NON_COMPLIANCE.txt", " 4 In sub-paragraph 6, for 3 substitute 4"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " Sub-paragraph 16 provides that that the changes to sub-paragraphs 8 and 12 are to be treated as having been made under the power given to the Commissioners for Her Majesty\u2019s Revenue and Customs under paragraph 22 of Schedule 6"], ["2014-treasury-dec-PU1719_HMT_Science_.txt", " Support for world-class space science includes the Gaia satellite observatory that is accurately mapping the position and motions of a billion stars"], ["2014-treasury-dec-MCD_draft_regulations.txt", "  a Article 58 was amended by S"], ["2014-treasury-dec-CAPITAL_GAINS_TAX_NON_RESIDENTS_AND_UK_RESIDENTIAL_PROPERTY.txt", "  New Schedule 4ZZB, Part 1 consists of paragraph 1, which introduces the Schedule"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", " This sets the amount of income you can receive each tax year without having to pay tax on it"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", "  RESOLUTION 40  FINANCE BILL 2014 CLAUSE 65 SCHEDULE 12  PART 3 COMMENCEMENT AND TRANSITIONAL PROVISIONS 38"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " Paragraphs 9 to 11 amend sections 425, 430 and 431 of ITEPA to limit the availability of the elections available under these sections which allow for the disapplication of certain provisions within Chapter 2 of Part 7 of ITEPA concerning restricted securities"], ["2014-treasury-dec-EEA_Accounts_2013-14_-_web.txt", " Policy and procedures manuals as well as job instructions are maintained to ensure staff carry out their responsibilities in a controlled manner"], ["2014-treasury-dec-FRAB__120__02_-_IFRS_13_Fair_Value.txt", " Local authorities have similar financial incentives for good asset management as it provides opportunities for efficiency gains, capital receipts and income streams"], ["2014-treasury-dec-Russia.txt", "Position Head of the Russian Federal State News Agency 'Rossiya Segodnya' Other Information UK Sanctions List RefRUS0001 Date designated on UK Sanctions List 31122020 UK Statement of ReasonsAppointed by Presidential Decree on 9 December 2013 Head of the Russian Federal State news agency Rossiya Segodnya"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", " In addition the department will lead work to improve the consistency and quality of management practices and reporting across government, and will form a new independent agency consolidating internal audit services into a single integrated service  5  This objective will be defined as part of the department\u2019s improvement plan, Building a great Treasury, in July 2014  6  The department met this internal headcount target in March 2014, excluding Infrastructure UK staff and paid but non active staff"], ["2014-treasury-dec-frem_accounting_for_business_combinations_under_common_control_guidance.txt", " The transfer by merger\u2019 accounting treatment should be applied for transfers of function between departmental-groups within central government, but not between a Westminster Department and the Welsh Government, Northern Ireland Assembly or Scottish Government"], ["2014-treasury-dec-ANNUAL_TAX_ON_ENVELOPED_DWELLINGS_ANNUAL_CHARGEABLE_AMOUNT.txt", " The amount of tax charged is based on the value of the property on a particular date"], ["2014-treasury-dec-Partnerships_Mixed_membership_partnerships__Alternative_investment_fund_managers__Transfer_of_assets___income_Streams_through_partnerships.txt", " For guidance on this, see sub-section 3"], ["2014-treasury-dec-Modernising_taxation.txt", "  Other impacts have been considered and none have been identified"], ["2014-treasury-dec-Modernising_the_taxation_of_corporate_debt_and_derivative_contracts.txt", " Paragraph 4 makes various changes to section 307, which sets out general principles about the bringing into account of credits and debits"], ["2014-treasury-dec-37630_Budget_2014_Web_Accessible.txt", "29 Public sector net borrowing is forecast to reach a small surplus in 2018-19"], ["2014-treasury-dec-37630_Budget_2014_Web_Accessible.txt", "4Proportion of total GDP growth accounted for by household consumption in recoveries after GDP trough 1"], ["2014-treasury-dec-44695_Autumn_Statement__Print_ready_.txt", "159 Penalties for General Anti-Abuse Rule GAAR cases  The government will consult on whether and how to introduce penalties for tax compliance cases where the GAAR applies"], ["2014-treasury-dec-FRAB__119__08_-_Annex_H_-_2014-15_FReM.txt", " They might also be executive agencies or departments in their own right"], ["2014-treasury-dec-Modernising_taxation.txt", " Any provision in Part 5 of CTA 09 which applies by reference to the accounts of a company, in so far as it applies to a corporate partner, is taken to refer to the accounts of the firm"], ["2014-treasury-dec-FRAB__119__09_-_Draft_Code_of_Practice_on_Local_Authority_Accounting_2014-15_with_Annexes.txt", "  Nature of the risks associated with a reporting authority\u2019s interests in consolidated structured entities 9"], ["2014-treasury-dec-Personal_Allowance_for_2015-16.txt", "4 million 42 per cent are women"], ["2014-treasury-dec-Gift_Aid_intermediaries.txt", " In Chapter 2 of Part 8 of ITA 2007 gift aid, section 416 meaning of qualifying donation is extended by the insertion of or an intermediary representing the individual to allow Gift Aid Declarations made by intermediaries on behalf of individuals to have effect as if they were made by individuals"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", "  429  FINANCE BILL 2015  EXPLANATORY NOTE  ANNUAL TAX ON ENVELOPED DWELLING ANNUAL CHARGEABLE AMOUNT  SUMMARY 1"], ["2014-treasury-dec-07._2013-14_DEPARTMENT_PURPLE.txt", " The accounts do not show every line item which may be necessary in the circumstances of an individual department"], ["2014-treasury-dec-130731_Final_IA_-_SAR_for_PSSs_Signed.txt", " The Government received ten written responses to the recent consultation, mostly from firms in scope of the proposal  operators of payment and settlement systems and service providers to these systems"], ["2014-treasury-dec-ANNUAL_TAX_ON_ENVELOPED_DWELLINGS_RELIEF_DECLARATION_RETURNS.txt", "  ATED interests held by connected persons 1  Section 110 of FA 2013 interests held by connected persons is amended as follows"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", " The loans used to pay compensation to depositors in other financial institutions, totalling some 3"], ["2014-treasury-dec-44369_Cm_8958_print_ready.txt", "  Recommendation implemented"], ["2014-treasury-dec-Wales_Bill_-_Explanatory_Notes_-_Report_Stage_-_Final_10-6-14.txt", "  Subsection 8 applies the existing criminal sanction under section 19 of CRCA 2005 for onward disclosure forbidding further disclosure of such information without the consent of the Commissioners to information disclosed to Welsh Ministers"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", "  4  The power to make an order under this section is exercisable by statutory instrument"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " Paragraph 26 amends Section 1065 of the Corporation Tax Act 2010 by removing the reference to section 216 ITEPA 2003 and lower paid employment\u2019 and substitutes in section 290C of that Act provisions not applicable to lower paid ministers of religion"], ["2014-treasury-dec-supplementary_estimates_and_new_estimates_2013_14_120214_correction.txt", " The impact of the changes will therefore occur in our audits of 2013-14 accounts"], ["2014-treasury-dec-Wales_Bill_Command_Paper_-_English.txt", " where actual receipts are different from forecasts"], ["2014-treasury-dec-budget_2014_data_sources.txt", "ukcataloguesn6689typeData20catalogue  Chart 1"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", " Although there is no target for water reduction, consumption for this year remains above the government benchmark of 6m per FTE, at 11mpFTE"], ["2014-treasury-dec-BRRD_impact_assessment_revised.txt", " A harmonised set of resolution tool across the EU will also create a more level playing field for banks that operate across borders"], ["2014-treasury-dec-BRRD_impact_assessment_revised.txt", " The Banking Act 2009 grants the Bank of England powers to interfere with contractual rights, including the power to temporarily switch off\u2019 termination rights for financial contracts"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", " However, the coming year will no doubt make its own new demands on Treasury capabilities, and the stakeholder survey revealed concerns that it should not stretch these resources too thin"], ["2014-treasury-dec-Flood_defence_scheme_tax_relief.txt", "  10  15  20  25  30  In Chapter 5 of Part 16 of CTA 2009 investment business receipts, after section 1253 insert 1253A Contributions to flood and coastal erosion risk management projects refunds etc 1  This section applies if a a deduction has been made under section 1219 by virtue of section 1244A contributions to flood and coastal erosion risk management projects expenses of management, and b the contributor or a connected person receives i a refund of any part of the contribution, if the contribution is a sum of money, or  35  Consultation draft Schedule 1  Relief for contributions to flood and coastal erosion risk management projects  7  ii  compensation for any part of the contribution, if the contribution is the provision of services, in money or money\u2019s worth"], ["2014-treasury-dec-FRAB__120__07_-_Annex_C_-_FT_ARM_14-15.txt", " Revaluations gains and losses and impairments are treated in the same manner as for Property, Plant and Equipment"], ["2014-treasury-dec-20140310_bailin_section48p_order_CONSULTATION_DRAFT_FINAL_FINAL__2_.txt", " 33, Schedule 2, paragraph 52  4  DRAFT FOR CONSULTATION  2 The Bank may extend the initial period by a period of up to 120 days if the condition in paragraph 4 is met the initial period and first extended period"], ["2014-treasury-dec-37630_Budget_2014_Web_Accessible.txt", " BB and NRAM is set out in the OBR\u2019s March 2014 Economic and fiscal outlook\u2019"], ["2014-treasury-dec-PU1678_final__1_.txt", "8 To address the first concern, it would be possible to consider options to adjust the design of the bank levy in the event that it is used to replenish the ex-ante fund requirement or fulfil the ex-post financing requirement"], ["2014-treasury-dec-Wales_Bill_-_Impact_Assessment_-_Report_Stage_-_Welsh_Language_Version_10_6_14_pdf.txt", " Ar l i dreth ddatganoledig newydd ar drafodion tir gael ei rhoi ar waith yng Nghymru, byddai angen gwahanu\u2019r teitlau hyn yn elfennau Cymreig a Seisnig at ddibenion treth"], ["2014-treasury-dec-help_to_buy_mortgage_guarantee_quarterly_statistics_020914.txt", " This is broadly in line with Northern Ireland\u2019s share of overall UK mortgage lending"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " As a result of that judgment, the Commission carried out a preliminary assessment of the levy in order to determine whether to raise objections against the tax on the grounds that it potentially gave rise to State aid"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " The definition of a 75 subsidiary is widened, in its application to the WWDC legislation, such that a company without share capital can be a 75 subsidiary of the ultimate parent"], ["2014-treasury-dec-Final_IA_-_ring-fencing_and_depositor_preference.txt", " For the purposes of this IA, the Government has therefore used an assumed range for the impact of depositor preference on the cost of wholesale funding, of 25bps to 50bps"], ["2014-treasury-dec-OOTLAR_19_March_2014__1_.txt", "  Background to the measures These measures were announced at Budget 2014"], ["2014-treasury-dec-Cm_8869_Scotland_Analysis.txt", " Creating independent defence capabilities and armed forces would not be as simple as transferring units or assets to Scotland"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", "15 The Financial Services Banking Reform Act 2013, which received Royal Assent in December 2013, represents the final step in the government\u2019s plan to improve stability across the entire financial system"], ["2014-treasury-dec-39796_Cm_8847_Accessible.txt", " Recommendation The Commission needs to introduce a determined and focused new leadership to radically transform the Commission\u2019s culture and operations, and the Board needs to have sufficient grip on the Commission\u2019s performance and operations to hold the executive effectively to account"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_web.txt", "3  Investment income  343"], ["2014-treasury-dec-FSCS_annual_report_2014_web.txt", " Compensation costs and recoveries are shown in the FSCS statement of comprehensive income"], ["2014-treasury-dec-budget_2014_distributional_analysis.txt", " The table below shows median gross pre-tax incomes, which gives a less precise estimation of a household\u2019s position on the income distribution than net income, but is easier to understand"], ["2014-treasury-dec-survivor-benefits-in-occupational-pension-schemes-annex-c.txt", "1  Effects on the costings of varying certain assumptions Step 2a  Variant  Step 3  Estimated cost m  Cost relative to total technical provisions   Estimated cost m  Cost relative to total technical provisions   Baseline results 19  100  0"], ["2014-treasury-dec-main_supply_estimates_2014_2015_print.txt", "  5  Main Estimates, 2014-15  6  Main Estimates, 2014-15  Section 2"], ["2014-treasury-dec-PN_December_2013.txt", " Users of the Release can compare the latest information on the UK\u2019s Official Reserves across time, with other countries and with the underlying data published by the Bank of England"], ["2014-treasury-dec-FEMR_Recommendations_on_additional_financial_benchmarks_to_be_brought_into_UK_regulatory_scope_logo.txt", " Authorised firms may face a range of sanctions if they breach any of the FCA\u2019s rules and principles"], ["2014-treasury-dec-Russia.txt", " Chair of the State Duma Commission on Legislative Provisions for Development of the Military-Industrial Complex of the Russian Federation"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_web.txt", "75m special reserves for Debt Advice"], ["2014-treasury-dec-44695_Accessible.txt", " The OBR forecast GDP per capita to grow by 2"], ["2014-treasury-dec-FRAB__119__08_-_Annex_G2_-_AGENCY_PINK_2013-14.txt", "aa Administration and programme expenditure The Statement of Comprehensive Net Expenditure is analysed between administration and programme Income income and expenditure"], ["2014-treasury-dec-Treasury_minutes_print.txt", " The department has set challenging thresholds for budget approval and introduced tighter controls over how and when it acquires sites, including temporary accommodation"], ["2014-treasury-dec-FSCS_annual_report_2014_print.txt", "  I know we do not do everything perfectly, but our teams\u2019 sense of purpose and commitment to consumers and stakeholders alike reflect the thorough professionalism that FSCS people exemplify"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", "56 Changes in the fair value of the BEAPFF derivative are recognised in the SCNE and, for 2013-14, the fair value change has had a significant effect on the Treasury\u2019s outturn position"], ["2014-treasury-dec-44695_Accessible.txt", " To stimulate further investment in shared ownership, the government will extend the scope of Stamp Duty Land Tax SDLT multiple dwellings relief so that lease and leaseback arrangements with housing associations on shared ownership properties also attract the relief"], ["2014-treasury-dec-44695_Autumn_Statement__Print_ready_.txt", "8  Debt Public sector net debt2  78"], ["2014-treasury-dec-PU1624_final__web_.txt", " For programmes in DEL that is well understood"], ["2014-treasury-dec-FRAB_121_03_mid_year_reporting_annex_PSU_report.txt", " There was an observed tendency by departments to only highlight the good, and not provide clarity on where the department are in terms of overall progress delivery"], ["2014-treasury-dec-hm_treasury_review_of_new_ifrs_2013_to_2014.txt", " Phase 2 addresses impairments  in particular how impairments of financial assets should be calculated and recorded"], ["2014-treasury-dec-FRAB__120__02_-_IFRS_13_Fair_Value.txt", " This may mean that incentives around the use or disposal of office buildings in prime locations may not be as strong as they would otherwise be"], ["2014-treasury-dec-FRAB__119__Minutes.txt", " preparers, auditors, regulators, standard setters and that all needed to work together for the desired outcome"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " This can enable the shareholding company to meet the 12 month requirement at paragraph 7 of the Schedule, even where the disposal is of shares in a company that is newly incorporated, provided that all other requirements for the exemption are met"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " This clause introduces new sections 6A and 6B of the Tobacco Products Duty Act 1979 TPDA 1979"], ["2014-treasury-dec-supplementary_estimates_and_new_estimates_2013_14_120214_correction.txt", " section D4E4 Within Programme budget a transfer from Government Innovation Group to Efficiency and Reform Group to bring budgets in line with internal delegations"], ["2014-treasury-dec-ANNUAL_TAX_ON_ENVELOPED_DWELLINGS_ANNUAL_CHARGEABLE_AMOUNT.txt", " Subsection 1 provides for an amendment to section 99 of Finance Act 2013 amount of tax chargeable and sets revised amounts for properties valued at more than 2 million as follows Annual Chargeable Amount for 201516  Taxable Value of the Interest  23,350  More than 2 million but not more than 5 million"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", " In the event of a borrower defaulting on their mortgage, HM Treasury would be liable for a portion of net losses suffered following the sale of the property"], ["2014-treasury-dec-PU1678_final__1_.txt", "1 These principles are general, and are specified as in more detail as requirements elsewhere in the Directive"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " In order to qualify the individual must not have any other residential property on which they can claim private residence relief"], ["2014-treasury-dec-RELEVANT_HIGH_VALUE_DISPOSALS_GAINS_AND_LOSSES.txt", " The new paragraph contains rules for deciding whether a relevant high value disposal within section 2C falls under 'Case 1', 'Case 2' or 'Case 3'"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", "  Annual report and accounts 2013-14\u2003\u2003 37  3"], ["2014-treasury-dec-PN_December_2013.txt", " 5 Net present value of foreign currency forwards, interest rate and cross currency swaps excl"], ["2014-treasury-dec-PESA_2014_-_print.txt", "  Public Expenditure Statistical Analyses 2014\u2003\u2003 181  C"], ["2014-treasury-dec-Scotland_analysis__Fiscal_policy_and_sustainability.txt", " And following the Scotland Act 2012, the Scottish Parliament will be responsible for funding around one-third of its spending"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", "  179  FINANCE BILL 2015  EXPLANATORY NOTE SCHEDULE 1 RECOVERY OF DIVERTED PROFIT TAX DUE FROM NON-UK RESIDENT COMPANY SUMMARY 1"], ["2014-treasury-dec-44695_Autumn_Statement__Print_ready_.txt", " The Scottish Government will be responsible for a number of benefits including the majority of those for disabled people and carers"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " This provides for the repayment of surplus amounts where more than one notice has been issued in respect of the same liability"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", "  10  15  20  25  30  35  40  341  FINANCE BILL 2015  EXPLANATORY NOTE  LANDFILL TAX TREATMENT OF FINES  SUMMARY 1"], ["2014-treasury-dec-MCD_draft_regulations.txt", " In section 137R of the Act financial promotion rulesb, in subsection 5b a at the end of sub-paragraph ii, omit or, and b at the end of sub-paragraph iii insert or iv Articles 10 and 11 of the mortgages directive,"], ["2014-treasury-dec-elps_annex_final.txt", "  Some With-Profits Retirement Annuity policies issued from 1st October 1975 had a contractual interim bonus guarantee for the last part policy year before the retirement date"], ["2014-treasury-dec-PU1657_Response_to_Remit_and_Recommendations_for_FPC__no_covers_.txt", "BANK O F E N G L A N D  Mark Carney Governor  The Rt Hon George Osborne Chancellor of the Exchequer HM Treasury 1 Horse Guards Road London SW1A2HQ  31 March 2014  Dear Chancellor In my role as Chairman of the Financial Policy Committee FPC, I attach the FPC's forma response to the remit and recommendations that you set out in your letter and attachment of 19 March"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " New section 698D gives, in subsection 1, non-exhaustive examples of results which might indicate that the exclusion from the definition of relevant avoidance arrangements in section 698C4 should not apply"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", " Looking over longer periods, Reinhart and Sbrancia 2011 note that following the Napoleonic Wars, the UK\u2019s public debt was 260 of GDP it took over 40 years to bring it down to about 100 in an era of price stability and high capital mobility anchored by the gold standard"], ["2014-treasury-dec-survivor-benefits-in-occupational-pension-schemes-annex-c.txt", "  12  Review of survivor benefits in occupational pension schemes Estimated costs of equalisation for private sector schemes  Step 2a What is the cost of providing survivor benefits in pension schemes to surviving male and female civil partners and male and female survivors of a marriage between a same sex couple which are identical for all periods of accrual to those provided to women widows who survive their male spouse What we mean by this is that -  we want to consider the estimated costs of aligning benefits for all SS survivors men and women with those for OS widows, that is, to be based on the same periods of accrual as OS widows\u2019 benefits are calculated within each scheme"], ["2014-treasury-dec-main_supply_estimates_2014_2015_print.txt", " The following individuals are responsible for the expenditure within this Estimate Accounting Officer  Mark Sedwill  Executive Agency Accounting Officer Paul Pugh  HM Passport Office  In accordance with Chapter 3 of Managing Public Money issued by the Treasury, the following individuals have been appointed as Accounting Officers of the department's ALBs"], ["2014-treasury-dec-36048_Cm_8774.txt", "2 million, on which The Prince of Wales voluntarily paid tax"], ["2014-treasury-dec-PU1624_final__web_.txt", " moving to a charging regime    Classification adjustments reflect changes in budgetary totals driven by changes in the way the Treasury account or budget for spending rather than by actual changes in the level of activity or an increase  decrease in spending"], ["2014-treasury-dec-Country_and_Regional_Analysis_November_2014_Combined.txt", " Environment protection  of which agriculture, fisheries and forestry  91 85 93 77 82 83 122 76 76 88 183 129 152 100  of which employment policies  105 105 95 81 90 73 154 78 79 97 102 102 166 100  of which science and technology  97 89 73 97 94 124 115 112 93 101 103 139 100  of which enterprise and economic development  4"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " This clause will introduce legislation to apply provisions of the Finance Act 2003 to include excise duty as a relevant tax in respect of any duty, obligation, requirement or condition imposed by section 78 of Customs and Excise Management Act 1979 CEMA"], ["2014-treasury-dec-Russia.txt", " Actively participated in the military operations resulting in the seizure of Donetsk Airport"], ["2014-treasury-dec-44695_Autumn_Statement__Print_ready_.txt", " This Autumn Statement sets out further details on how the government will continue to repair the public finances and improve productivity growth  The UK economy and public finances UK GDP exceeded its pre-crisis peak in the third quarter of 2013, and the UK economic recovery is now well established"], ["2014-treasury-dec-PU1624_final__web_.txt", "5 To keep the number of reclassifications to manageable levels, the Treasury is only willing to consider cases that represent a substantial body of on-going work"], ["2014-treasury-dec-PU1624_final__web_.txt", "  Investment grants paid to Public Corporations"], ["2014-treasury-dec-Treasury_minutes_web.txt", "  7 Committee of Public Accounts conclusion The local growth fund is an opportunity to improve the strategic oversight of funding to support local economic growth"], ["2014-treasury-dec-FRAB__120__03_-_Annex_A__ITC_and_WG_Report.txt", " Determine how decisions about the relevant activities are made iii"], ["2014-treasury-dec-Partnerships_Mixed_membership_partnerships__Alternative_investment_fund_managers__Transfer_of_assets___income_Streams_through_partnerships.txt", " A has been taxed on 50,000 representing the excess profit allocated to A Ltd"], ["2014-treasury-dec-FRAB__120__02_-_IFRS_13_-_Appendix_B.txt", " Entities should value such assets using the most appropriate valuation methodology available for example, appropriate indices"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", "2  The most significant impact on the value of provisions during 2012-13 relates to the introduction of new discount rates by HM Treasury for use in all government accounts from 2012-13 onwards"], ["2014-treasury-dec-Partnerships_Salaried_member_rules.txt", " Officially she is semi-retired and plays no role in either the management or the strategy of the business"], ["2014-treasury-dec-elps_annex_final.txt", " Where there are two or more payments out on the most recent claim date, an individual assessment is made of whether these are considered to be genuine separate payments which form part of the total claim value or if they are duplicate entries"], ["2014-treasury-dec-PESA_2014_-_print.txt", "  26,457  26,616  25,705  24,789  24,696  5,555 3,838 2,879 959 1,186 231 16,448 2,800 4,320 3,095 5,733 500 75 287 2,204 381  5,644 3,714 2,746 968 921 529 18,160 3,286 4,583 3,455 6,270 566 72 356 2,571 557  5,648 3,323 2,460 863 717 222 16,705 2,725 4,334 3,146 6,044 456 95 333 2,439 469  4,651 3,551 2,773 778 437 137 15,317 2,425 3,747 3,156 5,612 376 3 212 2,493 555  3,650 3,485 1,882 1,601 1 366 34 14,307 2,009 3,615 2,975 5,357 351 135 2,701 409  Total economic affairs 5"], ["2014-treasury-dec-FSCS_annual_report_2014_print.txt", " The latest triennial actuarial valuation was as at 1 April 2012"], ["2014-treasury-dec-FSCS_annual_report_2014_print.txt", " The Best Companies Index BCI measures employee engagement on a 900-point scale"], ["2014-treasury-dec-FRAB__120__03_-_Annex_A__ITC_and_WG_Report.txt", " Are schools entities which are capable of being consolidated ii"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " 7 In this paragraph, the relevant ownership period means a the period beginning with the day on which the scheme acquired the UK residential property interest which, or a part of which, is the subject of the disposal mentioned in paragraph 8, and ending with the day on which the disposal occurs, or b if shorter, the period of 5 years ending with the day on which the disposal occurs"], ["2014-treasury-dec-Notes_on_Resolutions_19_March_2014.txt", " Income tax charge and main rates etc Provides for the charge, rates, allowances, thresholds and limits of income tax to apply for the 2014-15 tax year"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", "  3  For the purposes of this section the carrying value of the contract includes amounts recognised for accounting purposes in relation to the contract in respect of a accrued amounts, b amounts paid or received in advance, or c impairment losses including provisions for bad or doubtful debts"], ["2014-treasury-dec-45502_Cm_8988_Accessible.txt", " This should include  2"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", " The asset is amortised and impaired in the same way as if it were an addition to the student loan book, with a charge to expenditure to reflect the cost to the government of issuing the loans"], ["2014-treasury-dec-Treasury_minutes_web.txt", "  Recommendation implemented"], ["2014-treasury-dec-supplementary_estimates_and_new_estimates_2013_14_120214_correction.txt", " The following individuals are responsible for the expenditure within this Estimate Accounting Officer  Stephen Lovegrove  In accordance with Chapter 3 of Managing Public Money issued by the Treasury, the following individuals are NDPB Accounting Officer appointments ALBNDPB Accounting Officers John Clarke Philip Lawrence Mike Griffiths David Kennedy  Nuclear Decommissioning Authority Coal Authority Civil Nuclear Police Authority Committee on Climate Change  Site Licence Company Accountability The Site Licence Companies are accountable to the Nuclear Decommissioning Authority Stephen Lovegrove has personal responsibility for the proper presentation of the department's resource accounts and their transmission to the Comptroller  Auditor General, and is also responsible for the use of public money and stewardship of assets"], ["2014-treasury-dec-Deduction_at_source_from_interest_paid_on_private_placements.txt", "  FINANCE BILL 2015  BACKGROUND NOTE 9"], ["2014-treasury-dec-solvency_2_consultation_annex_a.txt", " Basic and ancillary own fund items are classified into three tiers tier 1, 2 or 3 depending on their permanent availability and subordination"], ["2014-treasury-dec-Russia.txt", "Former member of the People's Council of the Donetsk People's Republic\u2019 and of its Committee on Foreign Policy, External Relations, Information Policy and Information Technology\u2019"], ["2014-treasury-dec-Wales_Bill_-_Explanatory_Notes_-_Report_Stage_-_Final_10-6-14.txt", "  Subsection 1 of clause 4 renames the Welsh Assembly Government the Welsh Government Llywodraeth Cymru"], ["2014-treasury-dec-FRAB__120__10_-_EPSAS.txt", " While the Relevant Authorities clearly support the use of accrual accounting by public sector entities there was concern that Eurostat\u2019s goal of full harmonisation would mean that it would not be possible for the individual public sector context of each Member State to be taken properly into consideration"], ["2014-treasury-dec-OOTLAR_19_March_2014__1_.txt", " More details can be found in the policy costings documents published alongside Budget 2013, Autumn Statement 2013 and Budget 2014"], ["2014-treasury-dec-survivor-benefits-in-occupational-pension-schemes.txt", " DB schemes that were contracted-out between 6 April 1978 and 5 April 1997 have to provide members with a guaranteed minimum pension GMP including a survivor\u2019s GMP, which is half the member\u2019s GMP for the relevant period of accrual"], ["2014-treasury-dec-PESA_2014_-_print.txt", "0 of which roads de-trunking 0"], ["2014-treasury-dec-cluster_area_allowance_consultation.txt", " Companies would sign up to cluster area plans, designed to help achieve the maximum economic recovery of oil and gas in designated clusters"], ["2014-treasury-dec-Wales_Bill_-_Impact_Assessment_-_Report_Stage_-_Final_10_6_14_pdf.txt", "2mil  TBC    45mil  Description and scale of key monetised costs by main affected groups\u2019  UK Government Welsh Government borrowing will add up to 500m to overall UK public borrowing and net debt"], ["2014-treasury-dec-IFRS_16_Application_Guidance_December_2020.txt", " In this case, the general principles of materiality should apply, and an entity should not make the disclosures regarding leases of low-value underlying assets that are required in IFRS 16"], ["2014-treasury-dec-FRAB_121_minutes.txt", " On the tendency of Departments to report only a rosy picture, this was a feature of year end reports and the NAO had been challenging this"], ["2014-treasury-dec-supplementary_estimates_and_new_estimates_2013_14_120214_correction.txt", " Unquantifiable Devon  Cornwall - The Trust is aware of an Employment Tribunal case being brought by former members of staff"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", " HM Treasury has provided the following support to NR and NRAM   financing to help with the restructure of 17"], ["2014-treasury-dec-Tackling_marketed_tax_avoidance.txt", " 7 See paragraph 5 for further provision about failure notices"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", " WGA includes those contingent liabilities in accordance with accounting standards, and goes further by showing other commitments, where the likelihood of them occurring is considered to be remote"], ["2014-treasury-dec-FRAB__119__08_-_Annex_H_-_2014-15_FReM.txt", "9  Loss or Damage resulting from normal business operations - The department has a choice about how it manages assets to reduce the risk of damage, accident and theft"], ["2014-treasury-dec-131217_Letter_and_annexes_from_Govt_Actuary_to_HMT_2.txt", " It is likely that a scheme\u2019s cost ceiling will also differ from both the scheme\u2019s employer contribution rate and the scheme\u2019s employer cost cap"], ["2014-treasury-dec-39796_Cm_8847_Print_Ready.txt", " The proposed changes also include a requirement on companies to consent to NICE being provided directly by the relevant regulatory authorities all data necessary to the appraisal, where the company is not able or willing to submit this directly to NICE"], ["2014-treasury-dec-Russia.txt", " POB Ordzhonikidze Vladikavkaz, North Ossetia, Russian Federation Nationality Russian Address Russian Federation"], ["2014-treasury-dec-44695_Autumn_Statement__Print_ready_.txt", " From 2015-16, 250 million per year will be invested in modern premises and technology to bring GPs, nurses and specialists together so that patients can get the best care close to home"], ["2014-treasury-dec-Carbon_price_floor_-_fossil_fuels_in_CHPs.txt", " Where the efficiency of the combined production of heat and electricity exceeds certain thresholds the electricity generated is deemed to be good quality"], ["2014-treasury-dec-FRAB__119__08_-_Annex_G4_-_MAGENTA_PENSION_SCHEME_2013-14.txt", "1  Reconciliation of net resource outturn to net expenditure  Total resource outturn in Statement of Parliamentary Supply Income payable to the Consolidated Fund  SoPS Note 2"], ["2014-treasury-dec-Wales_Bill_-_Explanatory_Notes_-_Report_Stage_-_Welsh_Language_Version_10_6_14_pdf.txt", " Er mwyn sicrhau na fydd ansicrwydd ynghylch y sefyllfa, mae\u2019r cymal hwn yn diwygio adran 465c fel na fydd per i benodi rhywun i arfer swyddogaethau\u2019r Prif Weinidog dim ond am fod y Cynulliad wedi\u2019i ddiddymu"], ["2014-treasury-dec-04._2013-14_AGENCY_PINK.txt", " You should NOT insert a shoulder heading of other\u2019 and then provide a separate note analysing other\u2019"], ["2014-treasury-dec-elps_annex_final.txt", "  The historical bonus rates are applied until the End Date 31 December 2009"], ["2014-treasury-dec-44695_Autumn_Statement__Print_ready_.txt", " The government, through the Better Regulation Delivery Office BRDO, will monitor implementation of this, working with local authorities to remove blockages to simplification and gathering evidence of any legislative barriers that local authorities identify to streamlining processes and reducing burdens on business"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", " In October 2012 RBS was allowed to exit from the scheme, extinguishing the contingent liability without any payouts"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " New subsections 5A and 5B define the scope of the information and documents covered by section 1535 as amended by subparagraph 23"], ["2014-treasury-dec-SITRAccreditationGuidanceVersion2forpunlicationJan16V2.txt", "uksibknowledgebox More information on SITR can be found here httpswww"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", " They differ from other financial instruments in that they confer ownership of something more than a financial claim"], ["2014-treasury-dec-Russia.txt", " He is the former commander of the 76th airborne division which has been involved in the Russian military presence on the territory of Ukraine, notably during the illegal annexation of Crimea"], ["2014-treasury-dec-FRAB_121_02_simplifying_and_streamlining_annual_report_and_accounts.txt", " There are a number of areas where the move to an IAS 1 format for the Statement of Comprehensive Net Expenditure requires changes elsewhere to ensure that there is no loss of useful financial information"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", "4 billion of reductions to the value of noncurrent assets, such as buildings, that reduced their value below their original value"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " Subsection 3 describes the circumstances in which a person is to be regarded as controlling a charity which is a trust, whether or not a trustee"], ["2014-treasury-dec-39796_Cm_8847_Accessible.txt", " In 2012-13, charities received just over 1 billion in tax repayments through Gift Aid donations and individuals and companies also received a tax benefit on their donations worth almost 1 billion"], ["2014-treasury-dec-45502_Cm_8988_Print.txt", " Internal transfers GBS account to GBS account are used when paying another government department and GPC cards used for lowvalue payments"], ["2014-treasury-dec-PU1638_policy_costings_bud_2014_with_correction_slip.txt", "  9  Individual Savings Accounts including retail bonds Measure description This measure reduces the tenor rule for the period left until maturity on retail bonds that are eligible to be placed into an ISA from 5 years to 1 year"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", "  While no accounting entries should therefore be made, a narrative disclosure of the nature of the transaction should be provided in the accounts"], ["2014-treasury-dec-Country_and_Regional_Analysis_November_2014_Combined.txt", "8 RD economic affairs 4"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", " The Direct Recovery of Debts will focus on debtors who owe at least 1,000 and have been contacted multiple times by HMRC to pay"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", " Classic plus is essentially a hybrid with benefits in respect of service before 1 October 2002 calculated broadly as per classic and benefits for service from October 2002 worked out as in premium"], ["2014-treasury-dec-FRAB__119__09_-_Draft_Code_of_Practice_on_Local_Authority_Accounting_2014-15_with_Annexes.txt", ", where Where materially different, appropriate adjustments are made to that group member\u2019s financial statements in preparing the consolidated financial statementsGroup Accounts to ensure conformity with the group\u2019s accounting policies"], ["2014-treasury-dec-IUK_Routemap_Case_Study_Thames_Estuary_Phase_1.txt", "5 billion to reduce the risk of river and coastal flooding and to secure wider environmental and social benefits"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", " The book value of the Royal Mail gilts held by the NLF was 8 billion, the difference arising due to different accounting treatments"], ["2014-treasury-dec-OOTLAR_19_March_2014__1_.txt", "  These measures will predominantly affect individuals with above average incomes"], ["2014-treasury-dec-OLD_complete_v3.txt", " 17  The legislation will also introduce new penalties for trading without approval and for purchasing from an unapproved wholesaler"], ["2014-treasury-dec-UK_Sovereign_Sukuk_PLC_Offering_Circular.txt", " The Council of the European Union has adopted a Directive the Amending Directive\u2019\u2019 which will, when implemented, amend and broaden the scope of the requirements of the Directive described above"], ["2014-treasury-dec-scotland_analysis_fiscal_policy_and_sustainability_print.txt", " Chapter 2 sets out the direct fiscal consequences of independence along with the impact of the firm policy commitments set out by the current Scottish Government"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " It also provides that a relevant decoration and other award is excluded property if it has never been the subject of a disposition for money or money\u2019s worth"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", " Receivables from Scottish, Welsh and Irish health bodies should be treated as nonNHS"], ["2014-treasury-dec-government_financial_reporting_manual_201314.txt", " Entities shall disclose information explaining the calculation, including the causes of significant variances where applicable"], ["2014-treasury-dec-Payment_systems_regulator_IA.txt", "  Substantial benefits to the payments industry and to end users will be generated"], ["2014-treasury-dec-131217_Letter_and_annexes_from_Govt_Actuary_to_HMT_2.txt", " Membership data improvements 15"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", "  RESOLUTION 32, 33  FINANCE BILL 2014 CLAUSES 46  47  EXPLANATORY NOTE  CLAUSE 46 SHARE INCENTIVE PLANS INCREASES IN MAXIMUM ANNUAL AWARDS ETC CLAUSE 47 SHARE INCENTIVE PLANS POWER TO ADJUST MAXIMUM ANNUAL AWARDS ETC  SUMMARY 1"], ["2014-treasury-dec-PU1643_Charter_budget_responsibility_update_web.txt", "15 In addition to forecasts, the OBR will produce an annual sustainability report"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", " But the job is far from done"], ["2014-treasury-dec-Govt_NC13_and_NS_5_pension_flexibility_further_amendments.txt", " Paragraph 9 amends paragraph 31 of Schedule 36 to provide that a protected right to a PCLS of greater than 25 of a member\u2019s uncrystallised rights is not lost as a result of a transfer to which this Schedule applies"], ["2014-treasury-dec-FEMR_Recommendations_on_additional_financial_benchmarks_to_be_brought_into_UK_regulatory_scope_logo.txt", "  Assessment framework and the recommended benchmarks  23"], ["2014-treasury-dec-IFRS_9_Financial_Instruments_-_public_sector_application_guidance__Decem....txt", " Then by analogy in the public sector there may be the expectation that a consistent approach to the assessment of the business model should be taken across the whole public sector"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", " In comparison, following World War II the UK\u2019s public debt ratio was reduced by a comparable amount in 20 years"], ["2014-treasury-dec-Wales_Bill_Command_Paper_-_English.txt", "uk  Print ISBN 9781474101271 Web ISBN 9781474101288  Printed in the UK by the Williams Lea Group on behalf of the Controller of Her Majesty\u2019s Stationery Office  ID 2632221  0314 38369  Printed on paper containing 75 recycled fibre content minimum  CONTENTS  Foreword  3  The new funding framework for Wales  5  Full devolution of non-domestic business rates  7  Stamp duty land tax and landfill tax  9  Welsh rate of income tax  14  Creating new devolved taxes  22  Managing tax powers  24  Capital borrowing  26  Inter-governmental arrangements  28  Housing Revenue Account Subsidy HRAS  29  1  2  FOREWORD Today the UK Government has introduced the Wales Bill in Parliament"], ["2014-treasury-dec-PU1632_Sustainability_Reporting_Guidance.txt", "26 Similar to Greening Government commitment reporting, de minimis thresholds and other exemptions granted will also apply in respect of sustainability reporting"], ["2014-treasury-dec-Diverted_Profits_Tax.txt", "  6  The participation condition means a where the notice was issued on the basis that section 2 applies to the company, the condition in subsection 3b of that section, b where the notice was issued on the basis that section 3 applies by virtue of section 4, the condition in section 31c as it operates by reason of section 43, and  17  Consultation draft  c  in any other case where the notice was issued on the basis that section 3 applies, the condition in section 31c"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", " Accounted for at fair value on recognition and subsequently at the higher of amount initially recognised less cumulative amortisation or the best estimate of the probable expenditure required to settle financial obligations at the reporting period end"], ["2014-treasury-dec-PU1668_WGA_summary_report_revised_layout_4_page_spread_final.txt", "  150  2011 2012  100  2013  50 0 Social security benefits  Staff costs  Purchase of goods and services  Staff costs include costs for all permanent and temporary staff and contractors in the public sector including those involved in the delivery of front line services"], ["2014-treasury-dec-main_supply_estimates_2014_2015_print.txt", " Support bee and fish conservation and health, UK's responsibilities under the Convention on International Trade in Endangered Species CITES and fishing industry"], ["2014-treasury-dec-SDPR_Update_September_2014___published_as_Clarifications_.txt", "50  31-Dec-07  1-Jan-09  -3"], ["2014-treasury-dec-Letter_from_the_Chancellor_of_the_Exchequer_to_the_Governor_of_the_Bank_of_England_MPC_19032014.txt", " In exceptional circumstances, shocks to the economy may be particularly large or the effects of shocks may persist over an extended period, or both"], ["2014-treasury-dec-SDPR_Update_September_2014___published_as_Clarifications_.txt", " 56 Table 6 Equitable Life Interim bonus rates for International Sterling and Guernsey Business continued "], ["2014-treasury-dec-Partnerships_Mixed_membership_partnerships__Alternative_investment_fund_managers__Transfer_of_assets___income_Streams_through_partnerships.txt", " For the purpose of the scheme, instruments\u2019 has the same meaning as in the ESMA Guidelines S863I9"], ["2014-treasury-dec-140220_Letter_and_annexes_from_HMT_to_Govt_Actuary_3.txt", " The Treasury has noted these points"], ["2014-treasury-dec-37630_Budget_2014_Web_Accessible.txt", " In 2017-18 there will be a 4 percentage point differential between the 0-50 and 51-75 gCO2 km bands and between the 51-75 and 76-94 gCO2km bands"], ["2014-treasury-dec-scotland_analysis_fiscal_policy_and_sustainability_print.txt", "7  As a result of the UK Government\u2019s action to cut the deficit, the independent Office for Budget Responsibility OBR forecast UK public sector net borrowing to reach a small surplus in 2018-19, and the economy to be operating at full capacity"], ["2014-treasury-dec-10459.Consolidated_Fund.for_web.txt", " Contingent liabilities relating to the Budget of the European Union are described in note 11"], ["2014-treasury-dec-FSCS_annual_report_2014_web.txt", "  74 FSCS Annual Report and Accounts 201314    During the year, FSCS responded to the further legislative changes which affect the financial services industry  FSCS contributed to the report, which contains a number of recommendations aimed at improving the efficiency of the SAR and addressing some of the difficulties exposed by high-profile cases such as the failures of MF Global UK Limited and WorldSpreads Limited"], ["2014-treasury-dec-Greater_Manchester_Agreement_i.txt", "    Opportunity to be a joint commissioner with Department for Work and Pensions DWP for the next phase of the Work Programme"], ["2014-treasury-dec-government_financial_reporting_manual_201314.txt", " Other users include the entity\u2019s management board, the entity\u2019s audit committee, and the taxpayer"], ["2014-treasury-dec-FRAB__119__09_-_Draft_Code_of_Practice_on_Local_Authority_Accounting_2014-15_with_Annexes.txt", "9  To comply with paragraph 9"], ["2014-treasury-dec-Depositor_preference_SI_30-6-14.txt", " 3 In paragraph 7, for has substitute , ordinary preferential debt and secondary preferential debt each has"], ["2014-treasury-dec-FRAB__120__06_-_NHS_Manual_for_Accounts_2014-15.txt", "43  Minor amendments to reflect contents of PES paper"], ["2014-treasury-dec-Amendments_15-41.txt", " The first condition is that the Minister must be satisfied that the company has entered into a relevant contract a social impact contract\u2019"], ["2014-treasury-dec-Govt_NC13_and_NS_5_pension_flexibility_further_amendments.txt", " Paragraphs 121 and 2 amend section 239 of FA 2004 to provide that where new paragraph 1B would have applied had the entitlement to the actual pension arisen before 6 October 2015, the scheme administrator of the receiving scheme is liable for the scheme sanction charge due in respect of the unauthorised payment represented by the intended PCLS"], ["2014-treasury-dec-Russia.txt", "Member of Federation Council from Omsk region, Deputy Chairman of the Federation Committee on Constitutional Legislation and State Building"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " New section 257T ensures continuity of tax treatment where shares are transferred between spouses or civil partners in the circumstances specified"], ["2014-treasury-dec-Treasury_minutes_web.txt", "1 On the basis a report by the NAO, the Committee took evidence, on 12 February 2014, from the Ministry of Defence on progress in delivering its major projects and on affordability of its Equipment Plan"], ["2014-treasury-dec-PU1632_Sustainability_Reporting_Guidance.txt", "12 Unlike carbon accounting, renewable energy should not be netted off, as it still constitutes use of energy"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " New subsection 3459b provides that, when ownership or beneficial entitlement is traced in this way, the holders of a corresponding ordinary holding see below are treated in the same way as holders of ordinary shares"], ["2014-treasury-dec-45502_Cm_8988_Accessible.txt", " FSCS fund are levy funded and consolidated into the Treasury Group of Accounts"], ["2014-treasury-dec-Russia.txt", " Organisation Name FEDERAL STATE BUDGET INSTITUTION FOR SCIENCE AND RESEARCH 'ALL-RUSSIA NATIONAL SCIENTIFIC RESEARCH INSTITUTE FOR WINE GROWING AND WINE MAKING MAGARACH RUSSIAN ACADEMY OF SCIENCES\u2019 a"], ["2014-treasury-dec-elps_annex_final.txt", " Prudential as a Comparator 268"], ["2014-treasury-dec-Cm_8869_Scotland_Analysis.txt", "9  The UK has established effective arrangements for protecting consumers of financial services, and deposits and savings in bank accounts"], ["2014-treasury-dec-PESA_2014_-_print.txt", " Previously, they were using midyear estimates for the general population as their allocation method, but for this publication they are using the pupil population in state schools"], ["2014-treasury-dec-140805_HMT_to_Govt_Actuary_Letter.txt", " As has been noted in our previous correspondence, the Treasury recognises that it is important that these Directions are kept under review in order to ensure that they deliver the Government\u2019s policy with regard to the valuations and the employer cost cap"], ["2014-treasury-dec-FRAB__119__Minutes.txt", " The Chairman suggested that descriptionremoval of jargon in the four page summary would enhance the document and ensure that it was of maximum value to the lay user"], ["2014-treasury-dec-Russia.txt", " Name 6 SHUBIN 1 ALEXANDR 2 VASILIEVICH 3 na 4 na 5 na"], ["2014-treasury-dec-PU1638_policy_costings_bud_2014_with_correction_slip.txt", " The costing takes account of the fact that lenders may already have existing ISA savings"], ["2014-treasury-dec-Treasury_minutes_print.txt", " It is not unusual for a school to have spare places  across state-funded primary and secondary schools in May 2013, there were around 11 unfilled places as a percentage of total places"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", "2 Fair value hedge accounting A fair value hedge is used to hedge exposures to variability in the fair value of financial assets and liabilities, such as fixed rate loans"], ["2014-treasury-dec-Modernising_taxation.txt", "  Subsection 5 replaces section 492 CTA 2009 with a new section 492"], ["2014-treasury-dec-FRAB__120__07_-_Annex_C_-_FT_ARM_14-15.txt", " In any cases where individuals are included within the first row of this table the trust should set out   Details of the exceptional circumstances that led to each of these engagements"], ["2014-treasury-dec-PN_March_2014_II.txt", " Movements in reserves and levels of reserves were as follows Movement in March 2014  million  Level at end-March 2014  million  UK Government\u2019s net foreign currency reserves  -660  43,929  UK Government\u2019s gross foreign currency reserves  2,759  110,884  Bank of England net foreign currency holdings  -4  -4  Bank of England gross foreign currency holdings  -485  25,972  UK Foreign Currency Assets and Liabilities at the end of each month UK Government April-13 May-13 June-13 July-13 Aug-13 Sep-13 Oct-13 Nov-13 Dec-13 Jan-14 Feb-14 Mar-14  Bank of England  Assets mn Liabilities mn Net assets mn Assets mn Liabilities mn Net assets mn 101,238 -54,847 46,391 25,424 -25,424 0 101,337 -56,505 44,833 26,148 -26,148 0 100,782 -57,821 42,961 24,653 -24,655 -2 102,832 -58,199 44,633 26,336 -26,335 1 103,418 -58,556 44,862 25,106 -25,110 -3 105,000 -60,326 44,674 24,709 -24,711 -2 106,015 -61,549 44,466 26,559 -26,561 -1 106,845 -63,247 43,598 26,828 -26,831 -3 106,247 -63,185 43,062 24,405 -24,408 -3 105,858 -62,365 43,493 25,913 -25,914 -2 108,125 -63,536 44,589 26,457 -26,458 -1 110,884 -66,955 43,929 25,972 -25,976 -4  UK Government\u2019s Gross  Net Reserves 120,000  UK Gross Reserves  Bank of England\u2019s Gross Holdings BoE's Gross Reserves  UK Net Reserves  50,000  100,000  40,000  80,000 60,000 40,000 20,000 0 Mar-04 Mar-05 Mar-06 Mar-07 Mar-08 Mar-09 Mar-10 Mar-11 Mar-12 Mar-13 Mar-14  mn  mn  30,000  20,000  10,000  0 Mar-04  Mar-05  Mar-06  Mar-07  Mar-08  Mar-09  Mar-10  Mar-11  Mar-12  Mar-13  Over the last ten years, the UK Government\u2019s holdings of gross reserves have increased"], ["2014-treasury-dec-IFRS_16_Leases_-_Supplementary_budgeting_guidance_December_2020_for_publication.txt", " On transition to IFRS 16, it is mandated that all FReM bodies retrospectively apply the standard with the cumulative effect recognised as an adjustment to opening balances 1  Refer to HM Treasury IFRS 16 application guidance for detail on the low value exemption"], ["2014-treasury-dec-IUK_Routemap_Case_Study_-_Surrey_County_Council_Highways.txt", "  \u00a0  \u00a0Surrey  \u00a0is  \u00a0using  \u00a0the  \u00a0findings  \u00a0of  \u00a0the  \u00a0 Routemap  \u00a0to  \u00a0help  \u00a0inform  \u00a0what  \u00a0the  \u00a0critical  \u00a0enhancement  \u00a0activities  \u00a0are  \u00a0in  \u00a0order  \u00a0to  \u00a0maximise  \u00a0the  \u00a0benefits  \u00a0from  \u00a0an  \u00a0extension  \u00a0and  \u00a0 assist  \u00a0in  \u00a0the  \u00a0decision  \u00a0making  \u00a0process  \u00a0on  \u00a0extension  \u00a0to  \u00a0the  \u00a0  \u00a0contract"], ["2014-treasury-dec-EU_finances_2014_final.txt", " Sustainable Growth Natural Resources  56,533  56,420  56,459  56,444  57,814  3"], ["2014-treasury-dec-Tackling_marketed_tax_avoidance.txt", "  Penalty for failure to take the necessary corrective action partnership failure notice 27  1 This paragraph applies in relation to a partnership failure notice"], ["2014-treasury-dec-INHERITANCE_TAX_SIMPLIFYING_CHARGES_ON_TRUSTS_AND_NEW_RULES_TO_TARGET_AVOIDANCE_THROUGH_THE_USE_OF_MULTIPLE_TRUSTS.txt", " The purpose of these amendments is to prevent the leakage of IHT through the use of multiple trusts"], ["2014-treasury-dec-PU1616_OTS_employee_benefits_final_report.txt", "  11  There is clearly a wider issue of whether benefits should be excluded from Universal Credit considerations"], ["2014-treasury-dec-Treasury_minutes_print.txt", "  3 Committee of Public Accounts conclusion Greater strategic alignment at top level is not matched at the front line"], ["2014-treasury-dec-39796_Cm_8847_Accessible.txt", " Recommendations  The Cabinet Office guidance should set out how lessons are going to be learnt across government to prevent reoccurrence where a failure of process has occurred within an organisation"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", "5 cap previously announced at Autumn Statement"], ["2014-treasury-dec-elps_annex_final.txt", "  Policies becoming claims in the second half of 2001 would get all the return for the first half of 2001 and then a partial return for the appropriate part of the second half of the year"], ["2014-treasury-dec-Air_Passenger_Duty_-_child_exemption.txt", " Other impacts have been considered and none have been identified"], ["2014-treasury-dec-elps_annex_final.txt", "    The full annuity for each previous policy year up to the first year is calculated by applying a Total Annuity Factor Ft as follows  TAt   239"], ["2014-treasury-dec-main_supply_estimates_2014_2015_web.txt", " There is a large group application for a declaration that local authorities acted unlawfully in collecting fees for personal land charge searches"], ["2014-treasury-dec-Abolition_of_the__8_500_threshold_for_benefits_in_kind.txt", " 2 Omit both entries relating to excluded employment and the entry relating to lower-paid employment"], ["2014-treasury-dec-EEA_Accounts_2013-14_-_print.txt", "  Foreign currency translation  Transactions denominated in foreign currencies are recorded in sterling using the rate prevailing at the date of the transaction"], ["2014-treasury-dec-elps_main_doc_final.txt", " The total Relative Loss for CWP policies which are still in-force at 31 December 2009 is the sum of their past loss and their future loss"], ["2014-treasury-dec-OLD_complete_v3.txt", "uk  this  changed,  please  send  an  email  to  180  Capital gains tax changes to the threshold amount for ATED-related CGT Who is likely to be affected Certain companies, partnerships with company members and managers of collective investment schemes which own residential property worth over 500,000 that does not form part of a genuine commercial activity, or is not used to house employees of that activity"], ["2014-treasury-dec-Payment_systems_regulator_IA.txt", " Based on a methodology for keeping license conditions up to date Impact Assessment, March 2013, Opening up UK payments consultation, this may take in the region of 24 hours of mid-management time per payments system per year, and 2 hours of mid-management time per credit institution per year"], ["2014-treasury-dec-Cm_8869_Scotland_Analysis.txt", "  23736 Scotland Analysis 6th"], ["2014-treasury-dec-FRAB__120__10_-_EPSAS.txt", " An extensive questionnaire on accounting policies and reform experiences was also completed by HM Treasury and CIPFA"], ["2014-treasury-dec-FRAB__120__02_-_IFRS_13_-_Appendix_B.txt", " They are held by the reporting entity in pursuit of its overall objectives in relation to the maintenance of the heritage"], ["2014-treasury-dec-staff_survey_2013.txt", " I think that my performance is evaluated fairly  65  4  2  B15"], ["2014-treasury-dec-44695_Accessible.txt", "71 Pensions tax relief the age 75 rule  Following informal consultation since Budget 2014, the government has decided not to make changes to the age limit at which tax relief can be claimed on pension contributions"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", " The Treasury has, however, committed to implementing the Committee's recommendation by July 2015"], ["2014-treasury-dec-44695_Autumn_Statement__Print_ready_.txt", " In particular   short maturity conventional gilt issuance will remain unchanged at 32"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", "  5  10  3 The transitional years are the 5 years beginning with the first day of the first accounting period of the company beginning on or after 1 January 2016"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", "  Taking a worked-example to explain the above -  -  -  22"], ["2014-treasury-dec-FSCS_annual_report_2014_print.txt", " FSCS makes contributions of six per cent, with incremental increases of two per cent after two years\u2019 service, and a further two per cent after five years"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", " Annual report and accounts 2013-14\u2003\u2003 117  1"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", " 10072 Partially completed treatments spells"], ["2014-treasury-dec-201409forecomp.txt", "com  020 7995 4262  Barclays Capital  Fabrice Montagn  fabrice"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", " Under Help to Buy mortgage guarantee\u2019, the government offers lenders the option to purchase a guarantee on mortgages between 80 and 95 loan to value LTV, encouraging them to offer more mortgages to borrowers with small deposits"], ["2014-treasury-dec-Abolition_of_the__8_500_threshold_for_benefits_in_kind.txt", "  8  In section 157 reduction of cash equivalent where van is shared, omit subsection 3"], ["2014-treasury-dec-PU1643_Charter_budget_responsibility_update_web.txt", " To view this licence, visit www"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " New section 236R paragraph 49 below ensures that trustees do not fail to meet these conditions as a result either of certain common commercial provisions, or provisions which are often found in trust deeds"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " It was introduced on 1 April 2002"], ["2014-treasury-dec-budget_2014_distributional_analysis.txt", " Analysis by income quintiles is on the same basis but divides households into 5 rather than 10 groups"], ["2014-treasury-dec-UK_Sovereign_Sukuk_PLC_Offering_Circular.txt", "  f  CDI Holders may incur liabilities resulting from a breach of any such indemnities, warranties, representations and undertakings in excess of the money invested by them"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", "9 billion 2011-12 restated 29"], ["2014-treasury-dec-EEA_Accounts_2013-14_-_print.txt", " In October 2010, the IASB issued additions to IFRS 9 relating to financial liabilities"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", "1 The purpose of these Regulations is to specify the territories falling as a specified territory for the purposes of determining whether a relevant offshore asset move described in paragraph 4 of Schedule XX to the Finance Act 2015 c"], ["2014-treasury-dec-EEA_Accounts_2013-14_-_print.txt", " Liquidity is the ease with which one financial claim can be exchanged for cash as a result of the willingness of third parties to transact in these assets"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " Subparagraph 1 gives the meaning of responsible partners"], ["2014-treasury-dec-150303_Amending_Directions_-_HMT_to_GA_-_March_2015_Redacted.txt", " Since these Directions were originally made, the Scottish and Welsh Governments have confirmed plans for alternative designs of their new schemes"], ["2014-treasury-dec-Final_IA_-_ring-fencing_and_depositor_preference.txt", " It has also been assumed that the additional capital required to comply with ring-fencing is available to banks"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", " The Group operates primarily in the UK, and adverse changes to the UK economy could impact all areas of the Group\u2019s business"], ["2014-treasury-dec-FSCS_annual_report_2014_web.txt", " A timeline, running through the strategy, summarises key events in FSCS history"], ["2014-treasury-dec-FRAB__119__09_-_Draft_Code_of_Practice_on_Local_Authority_Accounting_2014-15_with_Annexes.txt", " The existence of significant influence by an investor is usually evidenced in one or more of the following ways  9"], ["2014-treasury-dec-140220_Letter_and_annexes_from_HMT_to_Govt_Actuary_3.txt", " In making these points it is of course recognized that once a best estimate basis has been settled for the preliminary valuations the consistency principle would require subsequent valuations to follow the same such basis in the absence of compelling evidence for change"], ["2014-treasury-dec-survivor-benefits-in-occupational-pension-schemes-annex-c.txt", " 3 Step 2b shows the estimated cost of providing survivor benefits to widows and widowers from a same sex marriage in line with those currently provided to widowers from an opposite sex marriage, for all periods of accrual"], ["2014-treasury-dec-Partnerships_Mixed_membership_partnerships__Alternative_investment_fund_managers__Transfer_of_assets___income_Streams_through_partnerships.txt", " Example 10 This looks at a basic example of where an individual can enjoy the profits allocated to the company"], ["2014-treasury-dec-10460-001_National_Loans_Fund_Account.for_web.txt", " This contingent liability would crystallise if holders of gilts requested amounts owed to them"], ["2014-treasury-dec-main_supply_estimates_2014_2015_print.txt", " No expenditure may be financed from the Estimate which is in excess of the net totals shown, or which is not covered by the ambit"], ["2014-treasury-dec-Russia.txt", " POB Pushkin, St Petersburg, Russian Federation Nationality Russian Address Russian Federation"], ["2014-treasury-dec-PU1632_Sustainability_Reporting_Guidance.txt", " This may require additionschanges to existing systems e"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " On 19 March 2014, a resolution was made providing for the operation from 6 April 2014 of Pay As You Earn in respect of income tax payable on behalf of Salaried Members"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_print.txt", "  Working with others and improving the way we work  Insights from behavioural economics Recent years have seen important breakthroughs in the field of behavioural economics, helping to explain how and why people make the decisions they do"], ["2014-treasury-dec-DISCLOSURE_OF_TAX_AVOIDANCE_SCHEMES.txt", "  11  In section 316 of that Act information to be provided in form and manner specified by HMRC, in subsection 2, for and 313ZA3 substitute , 313ZA3 and 313ZC5"], ["2014-treasury-dec-Depositor_preference_SI_30-6-14.txt", "  PART 3 Amendments of Insolvent Partnerships Order 1994 Amendments of Schedule 1 to the Insolvent Partnerships Order 1994 12"], ["2014-treasury-dec-Wales_Bill_Command_Paper_-_English.txt", " The relationship between HMRC and the Welsh Government on income tax would be set out in a Memorandum of Understanding, which would be published in advance of implementation"], ["2014-treasury-dec-MCD_draft_regulations.txt", " Section 110 was amended by S"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " The return must be submitted within 20 days of the quarter end"], ["2014-treasury-dec-140220_Letter_and_annexes_from_HMT_to_Govt_Actuary_3.txt", "  The Directions now allow the relevant public authority more discretion over the timing of the implementation of the preliminary valuation"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", "2 Credit risk Credit risk is the risk that one party to a financial instrument will cause a financial loss to the government by failing to discharge the obligation"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " the services are provided, or ii"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", " It will also provide HMRC with additional tools to address a legacy stock of an estimated 65,000 avoidance cases"], ["2014-treasury-dec-main_supply_estimates_2014_2015_print.txt", " Provision is also made for payment of those benefits outside the scheme Short Service Gratuities, Resettlement Grants and Criminal Injuries Compensation Overseas"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " The changes will apply from the start of the 2015-16 tax year"], ["2014-treasury-dec-glasgow_commonwealth_games.txt", " Any impact will be set out at Budget 2013"], ["2014-treasury-dec-PN_February_2014_II.txt", " Users are likely to include UK and foreign research bodies and financial institutions, academics, foreign governments, Credit Rating Agencies, news media organisations, and the general public"], ["2014-treasury-dec-survivor-benefits-in-occupational-pension-schemes-annex-c.txt", "9  Further, as with any liability calculation, the ultimate cost depends on actual future experience and is only known once all pensions have been paid"], ["2014-treasury-dec-PU1728_Banking_Act_report_April_to_Sept_2014.txt", " Further information can be found at www"], ["2014-treasury-dec-Partnerships_Salaried_member_rules.txt", " The determination will apply until the end of the 30 June 2015 unless the relevant arrangements change during the period"], ["2014-treasury-dec-Diverted_Profits_Tax.txt", " Subsection 6 requires that a notification should be made in writing and within 3 months from the end of the accounting period to which it relates"], ["2014-treasury-dec-Wales_Bill_-_Explanatory_Notes_-_Report_Stage_-_Final_10-6-14.txt", " Subsections 57 will only apply to those civil servants"], ["2014-treasury-dec-FRAB__119__08_-_2013-14_and_2014-15_FReM_and_illustrative_statements_including_Annexes_A_to_E.txt", " The main changes to the 2014-15 illustrative statements are   To move profit on asset disposal from expenditure to income    To add additional disclosures for investments in public sector bodies which are accounted for as associates, reflecting changes to group accounting standards as adapted by the FReM and    To add guidance on special severance payment disclosures"], ["2014-treasury-dec-banking_reform_impact_assessment_05072014.txt", " The Government intends to give banks and their trustees a large degree of flexibility over how they undertake the restructuring required to ensure that ring-fenced banks are not liable, and cannot become liable, for the pension liabilities of group members or of outside companies"], ["2014-treasury-dec-RELEVANT_HIGH_VALUE_DISPOSALS_GAINS_AND_LOSSES.txt", " Where a property was owned when this CGT became chargeable in April 2013 gains are 'rebased' so that earlier increases in value are not charged to tax by section 2B"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " Section 1 1 of that Act as amended by the Commissioners for Revenue and Customs Act 2005 c"], ["2014-treasury-dec-37630_Budget_2014_Web_Accessible.txt", " In the intervening period, global growth has picked up, led by advanced economies"], ["2014-treasury-dec-FRAB__119__09_-_Draft_Code_of_Practice_on_Local_Authority_Accounting_2014-15_with_Annexes.txt", " However, if the governance compliance statement does not meet the reporting requirements of the Statement on the System of Internal Financial Control the pension fund financial statements shall include any additional disclosures, reports or statements necessary in order to do so"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_web.txt", " She had buried her head in the sand\u2019 since the separation, and had not spoken to any of her creditors"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", " Prepayments and accrued income includes PFI lifecycle items received later than planned"], ["2014-treasury-dec-FRAB__119__04_-__Whole_of_Government_Accounts_2011-12.txt", " HM Treasury requests that the Board notes the publication of audited Whole of Government Accounts WGA for the financial year 2011-12, the efforts that are being made to reduce the qualifications of the account, and the direct use that is being made of WGA as part of HM Treasurys wider approach to public finance management"], ["2014-treasury-dec-government_financial_reporting_manual_201314.txt", " There is thus no need to produce a separate report in addition to the annual report described above"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " This supersedes previous announcements"], ["2014-treasury-dec-03._2013-14_DEPARTMENT_YELLOW.txt", "2 Finance leases Total future minimum lease payments under finance leases are given in the table below for each of the following periods"], ["2014-treasury-dec-PU1616_OTS_employee_benefits_final_report.txt", " The OTS noted the FBT Route as a possibility in our interim report"], ["2014-treasury-dec-44695_Autumn_Statement__Print_ready_.txt", "  24  Autumn Statement 2014  4469501Chapter1 Complete"], ["2014-treasury-dec-FRAB__119__08_-_Annex_F_Chapter_05_Form_and_content__2013-14.txt", " Further guidance is provided on this Manuals dedicatedthe gov"], ["2014-treasury-dec-05._2013-14_NDPB_GREEN.txt", "  7  2013-14  NDPB GREEN ILLUSTRATIVE ACCOUNTS  Entities should disclose details of the methods and assumptions used in preparing the sensitivity analyses, the limitations of these methods, and the reasons for any changes in methods and assumptions used in preparing the sensitivity analyses, To provide an indication of the effect of the defined benefit plan on the entity\u2019s future cash flows, entities should disclose a description of any funding arrangements and funding policy that affect future contributions, the expected contributions to the plan for the next annual reporting period, and information about the maturity profile of the defined benefit obligation"], ["2014-treasury-dec-44695_Autumn_Statement__Print_ready_.txt", " Additional borrowing allowances in 2015 will be generated through net lending to SMEs, with participants able to draw 5 of funding for each 1 of net lending to SMEs"], ["2014-treasury-dec-37630_Budget_2014_Web_Accessible.txt", " Source Office for Budget Responsibility and HM Treasury"], ["2014-treasury-dec-140808_Housing_Zones_Prospectus.txt", " A template will be made available at GOV"], ["2014-treasury-dec-PU1616_OTS_employee_benefits_final_report.txt", "45 In conclusion, the operational difficulties applying Class 1 NICs to benefits in kind do not seem insurmountable"], ["2014-treasury-dec-spend04_sciencedoc_1_090704.txt", "37  The Government will launch a new grants scheme to build the capacity of citizens, the science community and policy makers to engage in the dialogue necessary to establish and maintain public confidence in making better choices about critical new areas in science and technology"], ["2014-treasury-dec-FSCS_annual_report_2014_print.txt", "  And I should like to pay a particular tribute to Rommel Pereira who announced that he would be leaving FSCS after three and a half years as our Director of Central Services"], ["2014-treasury-dec-PN_February_2014_II.txt", "  Data quality, reconciliation with published annual accounts, and revision policy This release uses the latest financial management data compiled by the Bank of England, as explained above"], ["2014-treasury-dec-Public_Spending_Statistics_July_2014_consolidated_revised.txt", " 2 Transactions from 2009-10 onwards have been affected by financial sector interventions"], ["2014-treasury-dec-main_supply_estimates_2014_2015_web.txt", " These arrangements are given statutory authority under the Reinsurance Acts of Terrorism Act 1993"], ["2014-treasury-dec-main_supply_estimates_2014_2015_web.txt", "  Supply Estimates are the means by which the Government seeks authority from Parliament for its own spending each year"], ["2014-treasury-dec-Payment_systems_regulator_IA.txt", " Through mandating access to payments infrastructure, new, innovative providers will be able to enter the market, offering a bigger challenge to existing providers"], ["2014-treasury-dec-45502_Cm_8988_Accessible.txt", " On a bi-monthly basis, the Child Maintenance Group Programme Board assures the integrity of the business case, including benefit profiles, monitoring progress against the programme plan and financial forecasts"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", " If this contingent liability crystallised, it would result in a transaction between HM Treasury and NRAM, and therefore would be eliminated from the Group position"], ["2014-treasury-dec-PU1738_print_CMYK.txt", "7 billion in 201415 and the consequent repayment from the 0"], ["2014-treasury-dec-FSCS_annual_report_2014_print.txt", " Under the Act, and its regulations, FSCS may be required to contribute to the costs of the SRR, but no more than the cost FSCS would have incurred if the relevant institution had been subject to insolvency and an FSCS depositor payout"], ["2014-treasury-dec-survivor-benefits-in-occupational-pension-schemes.txt", "1 DWP and HMT consulted with a number of organisationsindividuals as part of the review"], ["2014-treasury-dec-PU1678_final__1_.txt", "7 Article 593 specifies the circumstances in which the right down must occur"], ["2014-treasury-dec-freedom_and_choice_in_pensions_print_210314.txt", "15 above, including their likely complexity, and the burdens they might place on scheme sponsors and HMRC"], ["2014-treasury-dec-Final_IA_-_ring-fencing_and_depositor_preference.txt", " Banks have a range of options for increasing their equity levels, including raising capital externally for example by issuing new shares and generating equity internally through retained earnings"], ["2014-treasury-dec-elps_annex_final.txt", "  Tables of returns 56"], ["2014-treasury-dec-140808_Housing_Zones_Prospectus.txt", " Such expressions of interest should identify the lead local authority who should submit the bid"], ["2014-treasury-dec-PU1624_final__web_.txt", " However because of the differing treatment in National Accounts and budgets departments need to distinguish equity withdrawals from dividends according to the principles described above"], ["2014-treasury-dec-FRAB__119__08_-_Annex_H_-_2014-15_FReM.txt", "2  The Statement of Parliamentary Supply follows the budgeting principles used in the Supply Estimates in order to secure comparability"], ["2014-treasury-dec-OOTLAR_19_March_2014__1_.txt", "  A35  Targeted anti-avoidance loss buying rules exclusion of Research and Development Allowances Who is likely to be affected Non-trading companies that have incurred capital expenditure on research and development, and those buying such companies in whose hands the expenditure will qualify for Research and Development Allowances RDAs"], ["2014-treasury-dec-DAO_GEN_04-14_Accounts_Direction_2014-15_18_December_2015.txt", " The accounts shall be prepared so as to a give a true and fair view of the state of affairs as at 31 March 2015 and of the income and expenditure or, as appropriate, net resource outturn, changes in taxpayers\u2019 equity and cash flows of the agency for the financial year then ended and b provide disclosure of any material expenditure or income that has not been applied to the purposes intended by Parliament or material transactions that have not conformed to the authorities which govern them"], ["2014-treasury-dec-RRD_draft_for_consultation_-_draft_for_consultation_purposes.txt", " 5 In subsection 6, after instrument insert , except that subsection 4 of that section has effect as if for and 8 there were substituted , 8 and 8ZA"], ["2014-treasury-dec-10348-Contingencies_fund.for_web.txt", " In fact, as in 2012-13, the EU did make timely and adequate payments to Defra, and the advances were repaid in full"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", "50, or an alternative receipt of 9 that would give a net return of, say, 7"], ["2014-treasury-dec-39796_Cm_8847_Accessible.txt", "3 Due to the inherent uncertainty of the challenges at the Sellafield site, the market has proved to be unwilling to take on at Tier 1 any delivery risks associated with Sellafield, which may continue for many years"], ["2014-treasury-dec-budget_2014_data_sources.txt", "16 Data London Gross Value Added GVA  Data source, including ONS source code if applicable ONS London Workplace based GVA at current prices DGPI UK Workplace based GVA at current prices ABML  Further reference information Release Regional Gross Value Added Income Approach, December 2013 httpwww"], ["2014-treasury-dec-UK-China_policy_outcomes.txt", " Both sides welcome and support the OECD\u2019s important work in establishing international standards and practice on tax transparency"], ["2014-treasury-dec-AS2014_policy_costings_final.txt", " It allows for timing adjustments to account for the issuing of notices and the payment profile"], ["2014-treasury-dec-10459.Consolidated_Fund.for_web.txt", "  Total pension paid Commutation and lump sum benefits Net individual pension transfers-out Total pension benefits paid Less increase element of MEPs\u2019 pensions borne by the Civil Service Superannuation Annual Report  Account Total borne by the Consolidated Fund note 6a  24  2013-14  2012-13  RH 000  MEPs 000  Total 000  Total 000  3,715 628 55 4,398  1,774 85  1,859  5,489 713 55 6,257  5,202 861  6,063    474  474  427  4,398  1,385  5,783  5,636  Consolidated Fund Account 2013-14  7e  Analysis of actuarial gainslosses on unfunded pension schemes  Gain  loss arising on scheme liabilities Changes in assumptions underlying the present value of liabilities Total 8  2013-14  2012-13  RH 000  MEPs 000  Total 000  Total 000  863  215  648  1,516  6,803 7,666  994 1,209  5,809 6,457  2,364 848  Other pensions  In addition to the pensions described in note 7, the CF also makes payments in relation to i pensions in respect of judicial services ii Civil List pensions and iii pensions for Parliamentary Officers for political and civil services provided"], ["2014-treasury-dec-130731_Final_IA_-_SAR_for_PSSs_Signed.txt", " The proposed regime will apply to the following types of firms, which are described in detail in the next section operators of recognised inter-bank payments systems operators of SSSs i"], ["2014-treasury-dec-PU1643_Charter_budget_responsibility_update_web.txt", "13 The OBR will have access to Government information, subject to any statutory provision or common law rules"], ["2014-treasury-dec-Partnerships_Mixed_membership_partnerships__Alternative_investment_fund_managers__Transfer_of_assets___income_Streams_through_partnerships.txt", " TMA means Taxes Management Act 1970"], ["2014-treasury-dec-Govt_NC5_and_NS4_Tax_relief_for_theatrical_production_.txt", " Any revisions to this costing will be included by the Office for Budget Responsibility in its forecast at Autumn Statement 2014"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", "3  Surplus on current budget  -5"], ["2014-treasury-dec-guidance_on_asset_valuation.txt", " However, in the light of experience2 shared by the Working Group, entities should consider carefully the appropriateness of annual indexation in their particular circumstances and make a careful judgement as to whether annual indexation will result in a true and fair view of the value of their estates at the balance sheet date"], ["2014-treasury-dec-FSR_Gov_Cx_June_2014.txt", "  Developments in the UK housing market  The Chancellor and the Governor discussed the substantial strengthening in the housing market over the past year, which had been supported by an improved economic outlook and easier credit conditions"], ["2014-treasury-dec-EU_finances_2014_final.txt", "  27  to ensure that EU taxpayers\u2019 money is spent appropriately and that the EU is not being deprived of its due revenue"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", "12 The department must deliver against these priorities while meeting the challenges set by the 2010 Spending Review, which required a 33 reduction in the Treasury Group net resource budget the Autumn Statement 2012, which announced a further reduction in departmental plans of 1 in 2013-14 and 2 in 2014-15 and Budget 2013 which introduced a further 1 reduction in plans for 2015-16"], ["2014-treasury-dec-Partnerships_Salaried_member_rules.txt", " This means that they are allowable deductions in the same way and the same period as the expenses in respect of any regular employee"], ["2014-treasury-dec-IFRS_16_Application_Guidance_December_2020.txt", "uk ISBN 978-1-911375-XX-X PUXXXX  Contents Executive summary  2  Chapter 1  Recognition exemptions  6  Chapter 2  Definition of a lease  8  Chapter 3  Lessee accounting  12  Chapter 4  Peppercorn leases  16  Chapter 5  Lessee disclosures  18  Chapter 6  Lessor accounting subleases  22  Chapter 7  Transition arrangements  23  Chapter 8  Whole of Government Accounts  27  Chapter 9  Budgets and Estimates  28  Appendix 1  Discounting lease liability  29  1  Executive summary IFRS 16 Leases IFRS 16 Leases is being applied by HM Treasury in the Government Financial Reporting Manual FReM from 1 April 2022 with limited options for early adoption from 1 April 2019 and 1 April 2021"], ["2014-treasury-dec-oil_and_gas_fiscal_review_call_for_evidence.txt", " An automatic confidentiality disclaimer generated by your IT system will not, by itself, be regarded as binding on the Department"], ["2014-treasury-dec-OLD_complete_v3.txt", " The PAYE Regulations will then be amended to allow employers to payroll voluntarily car, car fuel, medical insurance and subscriptions such as gym membership from the 2016-17 tax year"], ["2014-treasury-dec-Public_Spending_Statistics_July_2014_consolidated_revised.txt", "1 Central government own expenditure in budgets by departmental group to 2013-14  1  , 2009-10  million  National Statistics 2009-10  2010-11  2011-12  2012-13  2013-14  outturn  outturn  outturn  outturn  outturn  Within DEL Education  12,397  10,583  13,573  18,046  18,896  Health  98,298  100,255  102,562  104,994  106,794  Transport  8,222  6,795  6,127  5,618  6,045  CLG Communities  7,183  5,600  3,251  1,162  2,558  300  123  133  105  0  17,312  18,557  17,098  16,712  16,781  Home Office  3,535  2,809  2,686  2,422  2,296  Justice  9,511  9,252  8,932  8,482  7,794  709  666  613  592  568  36,813  37,460  37,197  34,298  34,608  Foreign and Commonwealth Office  2,186  2,223  2,144  2,020  2,113  International Development  6,587  7,467  7,813  7,758  10,020  Energy and Climate Change  2,978  3,166  2,564  3,097  3,299  Environment, Food and Rural Affairs  2,748  2,608  2,183  2,126  2,111  Culture, Media and Sport  2,025  2,164  2,751  1,127  1,291  Work and Pensions  8,391  8,651  7,167  7,045  6,749  18,572  18,565  18,073  18,523  20,168  CLG Local Government Business, Innovation and Skills  Law Officers' Departments Defence  Scotland Wales  9,337  9,121  9,202  8,262  8,489  10,301  10,527  10,156  10,251  10,525  Chancellor's Departments  4,320  3,956  3,884  3,447  3,368  Cabinet Office  2,402  2,451  2,450  2,452  2,491  Small and Independent Bodies  1,689  1,647  1,701  1,467  1,488  265,815  264,646  262,260  260,005  268,453  Small and Independent Bodies  10,427 16,230 1,143 -30 5,407 -84 606 17 7,900 86 331 419 -72 4,623 122,169 2,483 495 7,651 51,553 7,481 -144  -10,434 -10,968 501 -496 -4 3,616 192 246 -13 -878 35 303 5,163 -437 4,865 125,357 3,206 262 3,574 25,996 -7,466 -242  11,785 19,582 842 -666 -12 4,101 -6 -45 5 8,029 61 104 3,685 -53 4,150 131,942 3,240 302 8,099 19,596 8,739 -135  10,722 18,878 529 -20 2 6,327 21 934 6 7,325 88 185 5,368 83 4,867 137,181 2,948 377 8,109 20,448 9,431 -99  10,452 18,208 889 -48 5,382 264 -237 7 6,184 66 115 4,464 -133 4,614 139,235 3,028 283 7,967 36,961 9,615 -39  Total CG own expenditure within dept AME Locally financed expenditure in Northern Ireland  238,692 547  142,377 538  223,345 588  233,708 621  247,274 632  Northern Ireland  Total CG own expenditure within DEL Within departmental AME Education Health Transport CLG Communities CLG Local Government Business, Innovation and Skills Home Office Justice Law Officers' Departments Defence Foreign and Commonwealth Office International Development Energy and Climate Change Environment, Food and Rural Affairs Culture, Media and Sport Work and Pensions Scotland Wales Northern Ireland Chancellor's Departments 2 Cabinet Office  Net expenditure transfers to the EU Central government debt interest Accounting and other adjustments Total CG own expenditure  3  6,419  8,414  7,702  9,131  9,716  30,479  45,165  48,375  47,549  47,384  -52,247  47,225  -25,782  -51,760  -34,613  489,705  508,365  516,488  499,254  538,846  1 Shown on a full resource budgeting basis, i"], ["2014-treasury-dec-IUK_Routemap_Case_Study_-_Anglian_Water.txt", "ukgovernmentcollectionsinfrastructure-cost-review  \u00a0 For  \u00a0further  \u00a0information  \u00a0on  \u00a0this  \u00a0Case  \u00a0Study  \u00a0contact  \u00a0Dale  \u00a0Evans  \u00a0dEvansanglianwater"], ["2014-treasury-dec-SDPR_Update_September_2014___published_as_Clarifications_.txt", "00  -  -  On premiums paid in 1992  12"], ["2014-treasury-dec-PU1624_final__web_.txt", " Both these transactions score in the Resource budget"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", "6 billion and since this estimate is seen as relatively reliable, a provision for this amount has been included"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " Subsections 6 to 12 provide transitional provisions for collecting the additional amounts of bank levy that arise from the introduction of the new rates"], ["2014-treasury-dec-OOTLAR_19_March_2014__1_.txt", " In addition, some pension schemes will be asked to provide additional information to HMRC to prove they meet the standards required"], ["2014-treasury-dec-130731_Final_IA_-_SAR_for_PSSs_Signed.txt", " securities settlement systems operator or service provider that became insolvent and the extent to which its critical services would be suspended in a normal administration procedure"], ["2014-treasury-dec-elps_annex_final.txt", "8  19  CPAS1 Archive 78"], ["2014-treasury-dec-DISCLOSURE_OF_TAX_AVOIDANCE_SCHEMES.txt", "  Policy objective While the majority of taxpayers in the UK comply in full with their tax obligations without resorting to tax avoidance schemes, a minority try to avoid tax, usually using schemes that do not deliver the tax results they promise"], ["2014-treasury-dec-FRAB__119__08_-_Annex_I4_-_MAGENTA_PENSION_SCHEME_2014-15.txt", " The FReM gives further information and also provides guidance on the accounting treatment to be followed in cases where the compensation scheme acts as a principal"], ["2014-treasury-dec-Russia.txt", " Responsible for organising the illegal referendum on May 11 2014"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", "  Resource and capital expenditure 5"], ["2014-treasury-dec-OLD_complete_v3.txt", " A summary of responses was published on 10 December 2014"], ["2014-treasury-dec-Govt_NC13_and_NS_5_pension_flexibility_further_amendments.txt", "  4  If this sub-paragraph applies, the payment of the earlier sum is to be treated for the purposes of paragraph 81b as a benefit crystallisation event which occurs when the earlier sum is paid, and on which the amount crystallised is the amount of the earlier sum"], ["2014-treasury-dec-Scotland_analysis__Fiscal_policy_and_sustainability.txt", " As such, public spending is assumed to be at 36 per cent of GDP in 2035-36, instead of over 48 per cent in HM Treasury\u2019s projections"], ["2014-treasury-dec-OLD_complete_v3.txt", " Section 428 meaning of Gift Aid Declaration\u2019 is amended to cover such declarations"], ["2014-treasury-dec-Wales_Bill_Command_Paper_-_English.txt", " This timetable would also allow taxpayer compliance burdens to be minimised"], ["2014-treasury-dec-AS2014_policy_costings_final.txt", "  Post-behavioural costing A behavioural adjustment is made to account for additional expenditure and additional productions incentivised by the measure"], ["2014-treasury-dec-supplementary_estimates_and_new_estimates_2013_14_120214_correction.txt", " Increase in Deliver the capability DECC needs to achieve its goals Section E reflecting movement of resources between Sections xi"], ["2014-treasury-dec-FSCS_annual_report_2014_print.txt", " FSCS\u2019s primary duty is to compensate consumers of failed financial firms"], ["2014-treasury-dec-PESA_2014_-_print.txt", "8a  Identifiable expenditure on economic affairs of which enterprise and economic development by country and region, 2008-09 to 2012-13  125  Table 9"], ["2014-treasury-dec-201409forecomp.txt", "3 -  Manufacturing output  LFS Unemployment rate Q4  1"], ["2014-treasury-dec-FRAB__119__08_-_Annex_I2_-_AGENCY_PINK_2014-15.txt", "0 per cent of pensionable pay"], ["2014-treasury-dec-Wales_Bill_-_Impact_Assessment_-_Report_Stage_-_Final_10_6_14_pdf.txt", " The Bill introduces a capital borrowing limit of 500m and provides that this limit could be changed up or down but not lower than the initial 500m by the UK Government via secondary legislation, for example following a majority yes vote in a subsequent income tax referendum"], ["2014-treasury-dec-FRAB__119__08_-_Annex_I5_-_DEPARTMENT_PURPLE_2014-15.txt", "  Balance on the Consolidated Fund Account  Balance on Consolidated Fund Account  as at 1 April  Net revenue for the Consolidated Fund Less amount paid to the Consolidated Fund Balance on Consolidated Fund Account as at 31 March  9  "], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", " The entity\u2019s employees including an account of the entity\u2019s equal opportunities policy"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", " In addition, RBS\u2019 B-shares are considered to be equivalent in market value to RBS\u2019s ordinary shares"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " This clause changes the basis of indexation for income tax allowances and limits from the retail prices index RPI to the consumer prices index CPI"], ["2014-treasury-dec-supplementary_estimates_and_new_estimates_2013_14_120214_correction.txt", " Section A Salaries increase by 845,000  extra payroll costs because staff numbers are higher than original plans"], ["2014-treasury-dec-44369_Cm_8958_print_ready.txt", " Recommendation The department should examine how other departments are developing their in-house commercial expertise, particularly the model developed by the Ministry of Defence to provide new pay arrangements outside civil service structures"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", " Outturn 2013-14 Income Cash receipts  Outturn 2012-13 Income  Cash receipts  000  000  000  000  Operating income outside the scope of the Estimate Capital receipts outside the scope of the Estimate Excess cash surrendered to the Consolidated Fund Excess cash surrenderable to the Consolidated Fund  32,107 13,534,258 994  32,188 7,055,662 13,245  32,484 11,272,472 7,055,662 13,245  Total amounts paid and payable to the Consolidated Fund  13,567,359  33,718 31,102,264 13,534,258 994 44,671,234  7,101,095  18,373,863  Operating income outside the scope of the Estimate mainly comprises Pool Re insurance premiums received by Core Treasury"], ["2014-treasury-dec-OOTLAR_19_March_2014__1_.txt", " A Tax Information and Impact Note TIIN summarising the legislative changes was published alongside the draft legislation"], ["2014-treasury-dec-Russia.txt", " They form part of the so-called 2nd Army Corps\u2019 of the Lugansk People\u2019s Republic\u2019 and are also referred to as the 14th Motorized Rifle Battalion which have taken part in territorial defence in the Luhansk region"], ["2014-treasury-dec-freedom_and_choice_in_pensions_web_210314.txt", " The aim of these policies is to improve labour mobility between public service employers"], ["2014-treasury-dec-CAPITAL_GAINS_TAX_NON_RESIDENTS_AND_UK_RESIDENTIAL_PROPERTY.txt", " Paragraph 12 of Schedule A inserts new subsection 5A into section 88 of TCGA 1992"], ["2014-treasury-dec-promoters_of_tax_avoidance_schemes_amendment_of_return_to_take_account_of_relevant_judicial_rulings_and_dotas.txt", " 11 Accordingly, if the payment of an amount of tax within subparagraph 10b is postponed by virtue of this paragraph, immediately before the failure notice is given, it ceases to be so postponed with effect from the time the failure notice is given, and the tax is due and payable a if no representations were made under paragraph 19 of that Schedule in respect of the failure notice, no later than the end of the 90 day post-notice period within the meaning of Part 1 of that Schedule, and b if representations were so made, no later than the end of whichever of the following periods ends later i the 90 day post-notice period ii the period of 30 days beginning with the day on which HMRC\u2019s determination in respect of those representations is notified under paragraph 19 of that Schedule"], ["2014-treasury-dec-SDPR_Update_September_2014___published_as_Clarifications_.txt", " In Section 9 in the glossary definition of Policy Value cuts\u2019, insert at the end of the paragraph 08"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", "  Published by IASB May 2011"], ["2014-treasury-dec-FRAB__119__09_-_Draft_Code_of_Practice_on_Local_Authority_Accounting_2014-15_with_Annexes.txt", " The reporting authority\u2019s share of changes recognised directly in the associate\u2019s other comprehensive income and expenditure shall be recognised directly in other comprehensive income and expenditure by the reporting authority"], ["2014-treasury-dec-FRAB__119__09_-_Draft_Code_of_Practice_on_Local_Authority_Accounting_2014-15_with_Annexes.txt", "  Financing activities a cash receipts of short- and long-term borrowing b other receipts from financing activities c cash payments for the reduction of the outstanding liability relating to a finance  lease and on-Balance Sheet service concession arrangements PFI contracts d repayments of short- and long-term borrowing e other payments for financing activities f  net cash flows from financing activities  CD 10 Paragraphs with minor amendments  3"], ["2014-treasury-dec-PU1624_final__web_.txt", " There is however no obligation on B to pay"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", "7  43  Women Top Management posts  40"], ["2014-treasury-dec-10460-001_National_Loans_Fund_Account.for_web.txt", " Therefore totals in the following table will not agree to the Statement of Financial Position"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " The provisions also exclude activities where the generation of the electricity is carried on under a Contract for Difference, a new government subsidy that will replace Renewables Obligations Certificates ROCs and Renewable Heat Incentives RHIs in due course"], ["2014-treasury-dec-FRAB__120__07_-_Annex_C_-_FT_ARM_14-15.txt", " Where future cash flows are discounted to measure fair value, NHS foundation trusts should use a market rate for similar instruments and similar entities adjusted for credit risk where appropriate"], ["2014-treasury-dec-PESA_2014_-_print.txt", "3 Capital DEL 2012-13 changes since PESA 2013  million Final provision adjusted for MOG  Outturn in PESA 2013 adjusted for MOG  Transfers and classification changes since PESA 2013  Other changes since PESA 2013  Outturn  4,503 4,495 8,009 2,694 0 1,538 461 289 6 7,960 108 1,660 2,097 418 434 470 2,969 1,363 996 231 395 80  4,450 3,838 7,826 2,472 1 1,240 442 281 2 7,843 100 1,653 2,038 414 412 419 2,940 1,363 969 218 363 63  -  -190 -55 2 -63 -70 -1 -1 0 -6 0 -2  4,260 3,783 7,828 2,472 1 1,240 442 281 2 7,843 37 1,653 2,038 414 342 419 2,939 1,362 969 212 363 61  41,177  39,348  -  -387  38,961  Capital DEL Education Health Transport CLG Communities CLG Local Government Business, Innovation and Skills Home Office Justice Law Officers' Departments Defence Foreign and Commonwealth Office International Development Energy and Climate Change Environment, Food and Rural Affairs Culture, Media and Sport Work and Pensions Scotland Wales Northern Ireland Chancellor's Departments Cabinet Office Small and Independent Bodies Total capital DEL  50\u2003\u2003 Public Expenditure Statistical Analyses 2014  Table 3"], ["2014-treasury-dec-promoters_of_tax_avoidance_schemes_amendment_of_return_to_take_account_of_relevant_judicial_rulings_and_dotas.txt", " 9 Nothing in this paragraph prevents a failure notice being given in respect of a new final ruling resulting from the appeal"], ["2014-treasury-dec-Amendments_15-41.txt", "  Mr Chancellor of the Exchequer 31   Schedule     9,  page  354,  line  8,  at end insert  If the social enterprise is an accredited social impact contractor, subsection 3 applies with the omission of its paragraph a"], ["2014-treasury-dec-Van_benefit_charge.txt", " This tax differential will be eliminated on a gradual basis in the run-up to 2020-21"], ["2014-treasury-dec-44695_Autumn_Statement__Print_ready_.txt", " This calculation excludes the one-off impact of the 4G spectrum asset sale, and financial transactions in Capital DEL"], ["2014-treasury-dec-FRAB__119__08_-_Annex_H_-_2014-15_FReM.txt", "20 Write downs as a result of an asset being seized without compensation provided usually be other governments 7"], ["2014-treasury-dec-FRAB__119__08_-_Annex_G3_-_NDPB_GREEN_2013-14.txt", "1  Reconciliation between Operating Segments and SoCNE  SoFP Note  201X-1Y Segment 1  Segment 2  Segment 3  Total  201W-1X Segment 1  Total net expenditure per statement of operating cost by operating segment Reconciling items Income 1 Expenditure 2  Total net expenditure per Operating Cost statement 12  Segment 2  Segment 3  Total  2013-14  NDPB GREEN ILLUSTRATIVE ACCOUNTS  3"], ["2014-treasury-dec-44695_Autumn_Statement__Print_ready_.txt", "indd 60  02122014 2258  economics of avoidance with the introduction of accelerated payments, requiring those involved in avoidance schemes to pay disputed tax upfront"], ["2014-treasury-dec-freedom_and_choice_in_pensions_web_210314.txt", " The upper age limit was then increased to 75 in the 1976 Finance Act"], ["2014-treasury-dec-OOTLAR_19_March_2014__1_.txt", "  Equalities impacts  Increases to the small pot and trivial commutation limits are likely to benefit women proportionately more than men, as they are more likely to have smaller pension wealth"], ["2014-treasury-dec-PESA_2014_-_print.txt", "25 For self-financing public corporations, grants and subsidies score in DEL and the other items are contained in departmental AME"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_print.txt", "5  Consumer Engagement  14,863"], ["2014-treasury-dec-44695_Autumn_Statement__Print_ready_.txt", "45 Planning section 106 negotiations  The government will take steps to speed up section 106 negotiations, to reduce delays to the planning process"], ["2014-treasury-dec-government_financial_reporting_manual_201314.txt", "20 The consensus of the IFRIC includes that the contributor to a fund shall recognise its obligation to pay decommissioning costs as a liability and recognise its interest in a decommissioning fund separately unless the contributor is not liable to pay decommissioning costs even if the fund fails to pay"], ["2014-treasury-dec-freedom_and_choice_in_pensions_web_210314.txt", "6 This Government has already introduced greater flexibility and choice for people in retirement by removing the requirement to convert a pension pot into an annual income stream, or annuity, by age 75"], ["2014-treasury-dec-FRAB__119__08_-_Annex_G2_-_AGENCY_PINK_2013-14.txt", " The note should then go on to say These are not agency assets and are not included in the accounts"], ["2014-treasury-dec-FSCS_annual_report_2014_print.txt", " FSCS has agreed with the Trustees that the funding objective is to ensure the Pension Scheme has sufficient and appropriate assets to cover its technical provisions which are effectively the liabilities in respect of service already completed under the Scheme Specific Funding regulations the Pension Scheme operates under the Pensions Act 2004 regulatory framework"], ["2014-treasury-dec-PESA_2014_-_print.txt", "2 Fire-protection services 3"], ["2014-treasury-dec-PESA_2014_-_print.txt", " Identifiable expenditure is expenditure that can be recognised as having been incurred for the benefit of individuals, enterprises or communities within a particular country or region"], ["2014-treasury-dec-FSCS_annual_report_2014_web.txt", " Any such costs, although initially obligations on FSCS, are recoverable from the relevant levy payers"], ["2014-treasury-dec-Tackling_marketed_tax_avoidance.txt", " 5 For the purposes of determining the additional amount which has or will become due and payable in respect of tax for the purposes of sub-paragraph 2bii, in a case where P takes all those necessary steps it is to be assumed the agreement is entered into"], ["2014-treasury-dec-Treasury_minutes_web.txt", "2 The department understands the importance of rolling out these reforms in a measured, orderly way while maintaining public safety"], ["2014-treasury-dec-44695_Autumn_Statement__Print_ready_.txt", "  100  Autumn Statement 2014  4469504AnnexB"], ["2014-treasury-dec-OLD_complete_v3.txt", " The exemption provides a number of conditions that must be met for a BiK to qualify as trivial, including an upper limit per individual BiK of 50"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", "  4  Subsections 5 and 6 apply for the purposes of subsection 3 where there is more than one person who is a promoter in relation to the notifiable arrangements or proposal"], ["2014-treasury-dec-EEA_Accounts_2013-14_-_web.txt", " Currency swaps are used to hedge exchange rate risk, through an initial exchange of sterling for foreign currency at the spot rate, receiving back the same amount of sterling principal at maturity, and regular exchanges of floating interest payments on the principal amounts"], ["2014-treasury-dec-main_supply_estimates_2014_2015_print.txt", " Payment by Results - Justice Reinvestment The Justice Reinvestment Memoranda of Unquantifiable Understanding runs for two reward years"], ["2014-treasury-dec-Russia.txt", " Name 6 LITVINOV 1 BORIS 2 ALEKSEEVICH 3 na 4 na 5 na"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", "165 Under the current tax system, people are charged 55 if they choose to withdraw all of their defined contribution pension savings at the point of retirement"], ["2014-treasury-dec-Wales_Bill_-_Explanatory_Notes_-_Report_Stage_-_Final_10-6-14.txt", " The clause also makes provision for individual candidates standing on a regional list they can stand neither as party candidates in a constituency in the region nor as a candidate for a constituency outside that region"], ["2014-treasury-dec-main_supply_estimates_2014_2015_web.txt", " The estimate is net of transfers to the SIA of 5"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " Subsections 1 and 2 of new section 1227A detail the circumstances in which the section applies and the consequences of it applying"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", "  For NHS bodies that have staff who are members of a defined benefit pension scheme other than the NHS Pension Scheme and where their assets and liabilities in the scheme can be separately identified, for example, Local Government Pension Schemes IAS 19 revised 2011 is relevant"], ["2014-treasury-dec-PU1624_final__web_.txt", "  Supplementary information on Public Corporations 11"], ["2014-treasury-dec-10348-Contingencies_fund.for_web.txt", " All of the transactions of the Contingencies Fund occur in sterling, and no interest is paid on issues to the Contingencies Fund from the Consolidated Fund, nor received on advances made by the Contingencies Fund"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", " This collective impairment is reflected by reducing the carrying value of total loans by applying an impairment allowance"], ["2014-treasury-dec-OLD_complete_v3.txt", " As announced at Autumn Statement, legislation will be introduced in Finance Bill 2015 to provide for refunds of VAT to Non-Departmental Public Bodies, and similar bodies, using certain shared service arrangements to support their non-business activities"], ["2014-treasury-dec-PSS_April_2014.txt", " Once statistics have been designated as National Statistics it is a statutory requirement that the Code of Practice shall continue to be observed"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " All monitoring notices must explain the effect of the monitoring notice including the date it takes effect and the right of the recipient to request the withdrawal of the monitoring notice"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " The main objective is to counteract contrived arrangements used by large groups typically multinational enterprises that result in the erosion of the UK tax base"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " Paragraph 104 excludes from the transitional arrangements any amounts brought into account in accordance with regulations made under section 328 CTA 2009, concerned with exchange gains and losses"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", "45 2013-14 has seen the scale of the financial stability interventions continue to reduce"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", "  Enforcement of penalty 15  1 A penalty under paragraph 12 must be paid a before the end of the period of 30 days beginning with the day on which the notification under paragraph 13 was given, or b if notice of an appeal against the penalty is given, before the end of the period of 30 days beginning with the day on which the appeal is finally determined or withdrawn"], ["2014-treasury-dec-MCD_draft_regulations.txt", " c Section 194B was inserted by S"], ["2014-treasury-dec-AS2014_policy_costings_final.txt", " The static costing is based on student number forecasts from HEFCE using information supplied by institutions"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " That subsection provides that where section 490 applies to a holding in an OEIC, unit trust, or offshore fund, then the relevant holding is treated as rights under a creditor loan relationship, and any distribution in respect of that holding is not a distribution and is therefore within Part 5"], ["2014-treasury-dec-STRENGTHENING_PENALTIES_FOR_OFFSHORE_NON_COMPLIANCE.txt", " 2 After sub-paragraph 1 insert 1A If the failure is in category 0, the penalty is a for a deliberate and concealed failure, 100 of the potential lost revenue, b for a deliberate but not concealed failure, 70 of the potential lost revenue, and c for any other case, 30 of the potential lost revenue"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " The MGD legislation has been amended to introduce a high rate of 25 per cent that will apply to the net takings from a specific type of high stake and high prize gaming machine"], ["2014-treasury-dec-44369_Cm_8958_print_ready.txt", "2 The Government accepts the need for greater transparency on progress in delivering its major projects and believes this is well met by other means such as the MPA annual reports, and the specific project performance data published by departments at the same time"], ["2014-treasury-dec-FRAB__119__08_-_Annex_G3_-_NDPB_GREEN_2013-14.txt", " Income Drafting note this note analyses the Income recorded in the Statement of Comprehensive Net Expenditure"], ["2014-treasury-dec-37630_Budget_2014_Web_Accessible.txt", " Finance Bill 2015 y 2"], ["2014-treasury-dec-FEMR_Recommendations_on_additional_financial_benchmarks_to_be_brought_into_UK_regulatory_scope_logo.txt", "  The FSB's recent Consultative Report on Foreign Exchange Benchmarks14 highlighted that  the WMReuters WMR 4pm London Closing Spot Rate produced by the UK-based WM Company, which provides a broad range of foreign exchange benchmarks is by far the dominant benchmark"], ["2014-treasury-dec-44695_Accessible.txt", " It will have effect for deaths on or after 19 March 2014"], ["2014-treasury-dec-FRAB__119__08_-_Annex_I3_-_NDPB_GREEN_2014-15.txt", " The amounts collected as agent for the Consolidated Fund which are otherwise excluded from these financial statements were 201X-1Y  201W-1X  000  000  Taxes and licence fees Fines and penalties Other Income Less Costs of collection  where deductible Uncollectible debts Amount payable to the Consolidated Fund Balance held at the start of the year Payments into the Consolidated Fund Balance held on trust at the end of the year  A description of the main income streams should be included together with any other explanations that may be necessary to provide a full understanding of the reported transactions"], ["2014-treasury-dec-Women_in_the_workplace_Nov_2014.txt", "  Further, raising the personal allowance to 10,500, means that by April 2015, more than 3"], ["2014-treasury-dec-PU1632_Sustainability_Reporting_Guidance.txt", "  13  Reporting and accounting requirements  non financial information 3"], ["2014-treasury-dec-Partnerships_Mixed_membership_partnerships__Alternative_investment_fund_managers__Transfer_of_assets___income_Streams_through_partnerships.txt", "  The LLP agreement is written so that the individuals can claim the loss relief"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", " As well as guarantees, the government provided indemnities as described in Notes 32 and 33"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", "    Build on the enhancements it has already made to the production process by continuing to work with stakeholders to improve both the quality and timeliness of the data that it uses so that it achieves its aim of producing audited and robust WGAs to earlier timetables"], ["2014-treasury-dec-PU1678_final__1_.txt", "7 For banking groups, losses may originate in an operating entity, but the group resolution plan may involve resolution at a different part of the group  in particular, at the level of the holding company"], ["2014-treasury-dec-oil_and_gas_fiscal_review_call_for_evidence.txt", "6bn in 2013  Source DECC  2"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", " 44 IAS 19 Employee benefits"], ["2014-treasury-dec-FSCS_annual_report_2014_web.txt", " She is the author of several business books and runs MoneyAgonyAunt"], ["2014-treasury-dec-PESA_2014_-_print.txt", " Differences between the market  Public Expenditure Statistical Analyses 2014\u2003\u2003 211  price and strike price are met by suppliers via electricity consumers"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", " Note The cash gain for higher rate taxpayers shown is the result of changes to income tax thresholds the personal allowance and higher rate threshold and the NICs upper earnings limit"], ["2014-treasury-dec-SDPR_Update_September_2014___published_as_Clarifications_.txt", " This change has been made in order for payments to policyholders to be made more quickly"], ["2014-treasury-dec-PU1719_HMT_Science_.txt", " UK excellence in research is one of the most significant factors attracting high-value investment to the UK, bringing infrastructure, staff and revenue to the research and development laboratories of multinational companies"], ["2014-treasury-dec-STRENGTHENING_PENALTIES_FOR_OFFSHORE_NON_COMPLIANCE.txt", " Penalties for inaccuracies currently fall into any one of 3 categories for the purposes of determining the level of penalty applicable"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " 2 In the notional winding up of the relevant company, the part of the assets available for distribution among the participators which any person is entitled to receive is the aggregate of a any part of those assets which the person would be entitled to receive in the event of the winding up of the relevant company, and b any part of those assets which the person would be entitled to receive if i any other company which is a participator in the relevant company and is entitled to receive any assets in the notional winding up were also wound up on the basis set out in this paragraph, and ii the part of the assets of the relevant company to which the other company is entitled were distributed among the participators in the other company in proportion to their respective entitlement to the assets of the other company available for distribution among the participators"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", "  5  Section 290C2 provisions of benefits code not applicable to lowerpaid ministers of religion is to be disregarded for the purpose of determining any amount under this section"], ["2014-treasury-dec-Public_Spending_Statistics_July_2014_consolidated_revised.txt", " Public order and safety 4"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", " In these instances, the level of disclosure still provides users of the accounts with sufficient information to understand the state of the Whole of Government Accounts"], ["2014-treasury-dec-Bereavement_Support_Payment_exemption.txt", "  Background to the measure The Pensions Act 2014 introduced the BSP"], ["2014-treasury-dec-Public_Spending_Statistics_July_2014_consolidated_revised.txt", "2 Green Investment Bank 0"], ["2014-treasury-dec-ENFORCEMENT_BY_DEDUCTION_FROM_ACCOUNTS.txt", " HMRC encourages people to get in touch as soon as possible if they require additional assistance with their taxes, or believe they will have difficulty paying"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", " See paragraph 7 of Annex 3, Financial Instruments for the full list of financial instruments"], ["2014-treasury-dec-Building_societies_bail-in_order_draft_5th_March_2014_consultation_draft.txt", "  6  b in relation to the Bank of England, applying for a building society insolvency order or exercising a stabilisation power under Part 1 of the Banking Act 2009"], ["2014-treasury-dec-Landfill_tax_-_compliance.txt", "3m  NA  One-off Benefit  NA  NA  Average Annual Benefit  NA  NA  Total Benefit PV  NA  NA  Net Benefit NPV  -1"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", " Financing of the hedged reserves in 2012-13 included sterling swapped into foreign currencies of 23"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", " The costs of running the scheme decreased by 4 million from the prior year reflecting the winding down of the original service provision"], ["2014-treasury-dec-39796_Cm_8847_Print_Ready.txt", "2 The Treasury has conducted a review into departments\u2019 compliance with the new rules governing off-payroll engagements in the public sector"], ["2014-treasury-dec-FRAB__119__08_-_Annex_G1_-_DEPARTMENT_YELLOW_2013-14.txt", "  Core Department  Core Department  Agencies  201X-1Y  201W-1X  000  000  Departmental Group  Core Department  Core Department  Agencies  Departmental Group  Buildings Not later than one year Later than one year and not later than five years Later than five years  Less interest element Present Value of obligations  Other Not later than one year Later than one year and not later than five years Later than five years  Less interest element Present Value of obligations  The notes on pages aa to zz form part of these accounts  40  2013-14  DEPARTMENT YELLOW ILLUSTRATIVE ACCOUNTS  10"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_web.txt", "0  Total Equity  9,962"], ["2014-treasury-dec-44695_Autumn_Statement__Print_ready_.txt", "235 Broadband connection vouchers  The government will provide up to 40 million to extend the SME connection voucher scheme to March 2016, and to more cities"], ["2014-treasury-dec-main_supply_estimates_2014_2015_web.txt", "  The responsibilities of an Accounting Officer, including responsibility for regularity and propriety of the public finances for which an Accounting Officer is answerable, for keeping proper records and safeguarding assets, are also set out in Chapter 3 of Managing Public Money"], ["2014-treasury-dec-PU1643_Charter_budget_responsibility_update_web.txt", " Subject to receiving sufficient information from the Treasury to do so, the OBR will provide independent scrutiny and certification of the Government\u2019s policy costings"], ["2014-treasury-dec-supplementary_estimates_and_new_estimates_2013_14_120214_correction.txt", "  The Clerk of the House of Commons will account for this Estimate"], ["2014-treasury-dec-FRAB__119__05_-_European_Public_Sector_Accounting_Standards.txt", "  Accountability  Procedures must be in place to plan and monitor the quality of the EPSAS setting process and to inform stakeholders and users about compliance with governance, legal and ethical standards"], ["2014-treasury-dec-OLD_complete_v3.txt", " At present, few businesses are invested in producing aqua methanol for road fuel use"], ["2014-treasury-dec-main_supply_estimates_2014_2015_web.txt", "  298  United Kingdom Supreme Court  Main Estimates, 2014-15  Part III Note D - Explanation of Accounting Officer responsibilities The Accounting Officer prepares resource accounts for each financial year"], ["2014-treasury-dec-Partnerships_Salaried_member_rules.txt", " If in the case of B LLP, all members satisfy Condition C"], ["2014-treasury-dec-PU1719_HMT_Science_.txt", "htm  33  bioinformatics infrastructure we participate and co-fund laboratories such as EMBL, CERN and the Large Hadron Collider, and astronomical facilities such as the developing Square Kilometre Array"], ["2014-treasury-dec-PU1616_OTS_employee_benefits_final_report.txt", "  Ministers of religion 4"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", " Budget 2014  3763008RedBookAnnex B new"], ["2014-treasury-dec-AS2014_policy_costings_final.txt", " Static Exchequer impact m 2014-15  2015-16  2016-17  2017-18  2018-19  2019-20  0  50  55  55  110  115  Exchequer impact  Post-behavioural costing The costing takes into account a range of behavioural effects"], ["2014-treasury-dec-140805_HMT_to_Govt_Actuary_Letter.txt", " These issues necessitate three further groups of amendments to the Directions"], ["2014-treasury-dec-06._2013-14_MAGENTA_PENSION_SCHEME.txt", " Service Cost  Current service cost see note 16"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", "  4  In section 55B4a of ITA 2007 transferable tax allowance for married couples and civil partners entitlement to tax reduction, for 1050 substitute 1060"], ["2014-treasury-dec-help_to_buy_mortgage_guarantee_quarterly_statistics_020914.txt", " It also shows a regional breakdown of mean property values, number of first time buyers and borrower incomes"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " Finance Act 2009 introduced a package of changes to the taxation of companies on their foreign profits"], ["2014-treasury-dec-PN_February_2014_II.txt", " There has been no intervention for the purposes of influencing the sterling exchange rate since 1992"], ["2014-treasury-dec-2902216_ScotlandAnalysis_Conclusion_acc2.txt", "2  People in Scotland are being asked to decide whether a government in Edinburgh should take over all of Scotland\u2019s affairs and whether Scotland should no longer have any stake in, or representation at, the UK Parliament"], ["2014-treasury-dec-INHERITANCE_TAX_EXEMPTION_FOR_EMERGENCY_SERVICE_PERSONNEL_ETC.txt", "  1  Consultation draft  1  Inheritance tax exemption for emergency service personnel etc 1  IHTA 1984 is amended as follows"], ["2014-treasury-dec-Russia.txt", "a 1 BEREGOVOY, Igor, Nikolaevich 2 BEZLER, Ihor, Mykolayovych Nationality Russian Other Information UK Sanctions List RefRUS0080 Date designated on UK Sanctions List 31122020 UK Statement of ReasonsOne of the former leaders of self-proclaimed militia of Horlivka"], ["2014-treasury-dec-main_supply_estimates_2014_2015_print.txt", " In accordance with Managing Public Money requirements, the relationship between the Principal Accounting Officer and Additional Accounting Officer together with their respective responsibilities, is set out in writing"], ["2014-treasury-dec-Notes_on_Resolutions_19_March_2014.txt", " Aggregates levy removal of certain exemptions Provides for Finance Act 2001 to be amended to suspend, or limit in scope, certain exemptions, exclusions and reliefs from the aggregates levy which are the subject of a State aid investigation by the European Commission, to take effect from 1 April 2014"], ["2014-treasury-dec-FRAB__119__08_-_Annex_F_Chapter_05_Form_and_content__2013-14.txt", "6 The annual report shall contain a Management Commentary, which shall disclose the matters required to be disclosed in the business reviewstrategic report under section 417 414C of the Companies Act 2006, taking into consideration the recommendations outlined in the ASBs Reporting Statement Operating and Financial Review, as interpreted below"], ["2014-treasury-dec-PU1616_OTS_employee_benefits_final_report.txt", " Taking steps to equalise the treatment of employer and employee funded training would also deal with the increasing complexities faced by people who work as employees in tandem with being self-employed"], ["2014-treasury-dec-FRAB__120__07_-_Annex_C_-_FT_ARM_14-15.txt", " I am also responsible for ensuring that the NHS foundation trust is administered prudently and economically and that resources are applied efficiently and effectively"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", " The relevant standards are IFRIC 12, Service Concession Arrangements, and SIC 29, Service Concession Arrangements Disclosures"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", "  5  The amendments made by this section have effect in relation to accounting periods beginning on or after 1 April 2015"], ["2014-treasury-dec-UK-China_policy_outcomes.txt", " Both sides are willing to enhance coordination and cooperation within the framework of the G20, seek more consensus, promote the G20 to play a more active role in global economic governance, and to establish a closer partnership among members"], ["2014-treasury-dec-Notice_Russia_190121.txt", " Information reported to OFSI may be passed on to other regulatory authorities or law enforcement"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", "1 Pension scheme liability Total net pension scheme liability at 31 March 2013 Unfunded Funded schemes schemes bn 1,072"], ["2014-treasury-dec-PU1667_Tax-Free_Childcare__consultation_on_childcare_account_provision.txt", "13 As government would be delivering the scheme through a single, public sector provider this option eliminates a number of transaction costs associated with private sector accounts"], ["2014-treasury-dec-36048_Cm_8774.txt", "2 Interim results, published November 2013, from the Universal Credit claimant survey in the Pathfinder North West sites provided evidence on attitudes, experiences, and behaviours of new claimants"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " 9  In this section the original gain, in relation to a particular case, has the same meaning as in the applicable Schedule, relevant business asset has the meaning given by section 169L, and relevant business disposal means a a disposal i within section 169H2a or c qualifying business disposals, and ii consisting of the disposal of or of interests in shares in or securities of a company, or b a disposal of relevant business assets which is comprised in a disposal i within section 169H2a or c, and ii not consisting of the disposal of or of interests in shares in or securities of a company"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " New Schedule 4ZZB, Part 3 consists of paragraphs 4 to 9, which contain the main rules for computing relevant gains and losses and the amount of a gain or loss that is not a relevant gain or loss"], ["2014-treasury-dec-Treasury_minutes_print.txt", " This ensures that the departments have a reliable jobs forecast at any one time"], ["2014-treasury-dec-Scotland_analysis__Fiscal_policy_and_sustainability.txt", "5 billion over a 5 year period,10 or over 450 per Scottish person"], ["2014-treasury-dec-freedom_and_choice_in_pensions_web_210314.txt", "26 On the other hand, there may also be others who believe that those at retirement age are more capable of managing their finances than those below retirement age"], ["2014-treasury-dec-main_supply_estimates_2014_2015_web.txt", "  201  Export Credits Guarantee Department  Main Estimates, 2014-15  Part I  Voted  Non-Voted  Total  Departmental Expenditure Limit Resource Capital  19,885,000 630,000  -  19,885,000 630,000  Annually Managed Expenditure Resource Capital  15,419,000 298,449,000  -  15,419,000 298,449,000  Total Net Budget Resource Capital  35,304,000 299,079,000  -  35,304,000 299,079,000  Non-Budget Expenditure  -  Net cash requirement  34,507,000  Amounts required in the year ending 31 March 2015 for expenditure by Export Credits Guarantee Department on Departmental Expenditure Limit Expenditure arising from  The running of ECGD's operational activity operating costs of the Department"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", "  Clinical Commissioning Groups Clinical Commissioning Groups CCGs were established as part of The Health and Social Care Act 2012"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_print.txt", "  Strategic and Directors\u2019 Report  e"], ["2014-treasury-dec-03._2013-14_DEPARTMENT_YELLOW.txt", "0 per cent 201W-1X 0"], ["2014-treasury-dec-39796_Cm_8847_Accessible.txt", " Recommendation The Commission needs to act decisively to finalise and put into action a robust change management plan to tackle effectively its enduring failings"], ["2014-treasury-dec-scotland_analysis_fiscal_policy_and_sustainability_print.txt", " This is the amount that each person in Scotland would be better off by every year, from lower taxes and sustained public services as part of the UK"], ["2014-treasury-dec-44695_Accessible.txt", " This is a new method of pay restraint with control of the overall pay budget rather than limiting headline pay awards"], ["2014-treasury-dec-10459.Consolidated_Fund.for_web.txt", " The Act requires the Treasury to prepare an account for the CF for each financial year in such form and containing such information as the Treasury considers appropriate"], ["2014-treasury-dec-PU1678_final__1_.txt", " This limitation will be reflected in the legislation"], ["2014-treasury-dec-main_supply_estimates_2014_2015_web.txt", " This will enable the Department to fulfil its obligations to support people who are out of work move into work quickly, support the most vulnerable people in society, alleviating poverty and supporting responsible behaviour and reforms to the welfare system"], ["2014-treasury-dec-PESA_2014_-_print.txt", " Social protection  Public Expenditure Statistical Analyses 2014\u2003\u2003 141  89  103  84  87  79  85  91  86 169  184  181  100  East Midlands  West Midlands  East  London  South East  South West  England Scotland  Wales  Northern Ireland  UK identifiable expenditure  77  Yorkshire and the Humber  83  North West  1"], ["2014-treasury-dec-FRAB__120__Minutes_of_meeting.txt", " This could include requiring Member States to introduce a recognised suite of internationally accepted accruals-based accounting standards be that IPSAS or IFRS throughout the general government sector by a set date with an understanding that the individual context of Member States will lead to a need for some local adaptation or interpretation"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", " 69 Merger accounting "], ["2014-treasury-dec-20140308_bailin_mandatory_compensation_CONSULTATION_DRAFT_FINAL__2_.txt", "  DRAFT FOR CONSULTATION  2 References to sections of the Act include, as the context requires, those sections as applied by section 89A of the Acta application to investment firms"], ["2014-treasury-dec-hm_treasury_review_of_new_ifrs_2013_to_2014.txt", " Proportional consolidation accounting for joint ventures is no longer permitted only equity accounting"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", " These losses are made up of remissions and write-offs and make up 1 of HMRC\u2019s accrued revenue of 475"], ["2014-treasury-dec-Treasury_minutes_print.txt", "1  The Government agrees with the Committee\u2019s recommendation"], ["2014-treasury-dec-BRRD_impact_assessment_revised.txt", " Under BRRB, these arrangements must meet certain criteria and are subject to approval from supervisors of all relevant groups"], ["2014-treasury-dec-staff_survey_2013.txt", "  The employee engagement index The survey includes five questions that make up the engagement index B50-B54"], ["2014-treasury-dec-PESA_2014_-_print.txt", " Users are strongly advised against simply splicing data together from different editions of PESA, as data is unlikely to be directly consistent due to changes in coverage and classification"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", "23 Excise duties, such as alcohol duty, and tobacco duties were 26"], ["2014-treasury-dec-Partnerships_Mixed_membership_partnerships__Alternative_investment_fund_managers__Transfer_of_assets___income_Streams_through_partnerships.txt", " The relevant tax year and the chargeable amount are determined in the same way as for a partner still carrying on the trade"], ["2014-treasury-dec-avoidance_discussion_paper_with_covers_final.txt", " It would be helpful to hear views on changes that could be achieved in the short term as well as those that may take longer to deliver"], ["2014-treasury-dec-PESA_2014_-_print.txt", "67 In some cases receipts are treated as financing expenditure in AME when National Accounts treat them as reducing expenditure"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", " The table overleaf charts the Treasury\u2019s progress against this plan"], ["2014-treasury-dec-36048_Cm_8774.txt", " The outline plan for the next stage of Universal Credit delivery has been published via a Written Ministerial Statement"], ["2014-treasury-dec-06._2013-14_MAGENTA_PENSION_SCHEME.txt", "  23 Events after the Reporting Period The Scheme should disclose details of any events between the end of the reporting period and the date the financial statements are authorised for issue distinguishing between adjusting and non-adjusting events as defined in IAS10"], ["2014-treasury-dec-government_financial_reporting_manual_201314.txt", " 18 Objectives of IAS 40 "], ["2014-treasury-dec-Scotland_analysis__Fiscal_policy_and_sustainability.txt", " Considering the year-ahead forecasts alone, outturn UK oil and gas receipts have come in an average of 20 per cent below year-ahead forecasts made by the OBR at successive Budgets"], ["2014-treasury-dec-OLD_complete_v3.txt", " Proposed revisions Legislation will be introduced in Finance Bill 2015 to deny a person miscellaneous loss relief for income tax purposes where a loss arises as a result of relevant tax avoidance arrangements"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " The details of new section 689A are a"], ["2014-treasury-dec-Russia.txt", " The enterprise is thus effectively confiscated by the Crimean authorities\u2019"], ["2014-treasury-dec-scotland_analysis_fiscal_policy_and_sustainability_print.txt", " 8 CPPR 2014, Fiscal implications for an independent Scotland when assuming that it takes on a low, or zero, share of the UK existing debt"], ["2014-treasury-dec-PU1719_HMT_Science_.txt", "  36  The Big Data revolution  We are experiencing a paradigm shift in the conduct of research and innovation as profound as the Industrial Revolution or the development of the internal combustion engine"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_web.txt", " General information The Money Advice Service formerly CFEB is a company incorporated in the United Kingdom under the Companies Act 2006 and is limited by guarantee with no share capital"], ["2014-treasury-dec-Russia.txt", " POB Pavlov-on-the-Neva, Russian Federation Nationality Russian Address Russian Federation"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " in subsection 1A, after the individual insert a does not meet the 17-year residence test for that year, but b  in subsection 1Ba, after meet insert the 17-year residence test or in subsection 4 i before paragraph a insert za for an individual who meets the 17-year residence test for that year, 90,000 ii in paragraph a, for 50,000 substitute 60,000"], ["2014-treasury-dec-supplementary_estimates_and_new_estimates_2013_14_120214_correction.txt", "  111,009,000  -26,995,000  Total change in Resource AME Non-Voted  111,009,000  -26,995,000  59,382,000  -13,001,000  Section A Movements in the HMRC administration fund resulting from budgets movements between HMRC and other Government departments, drawdown of DUP and investments allocated to HMRC as announced in the Autumn statement Section B Draw down of the Departmental Unallocated Provision  84,014,000  -1,222,000  Total change in Capital DEL Voted  59,382,000  631  -14,223,000  45,159,000  HM Revenue and Customs  Supplementary Estimates, 2013-14  Net Cash Requirement comprises of a combination of budget changes and movements in working balances  29,409,000  Total change in Net Cash Requirement  29,409,000  632  0  29,409,000  HM Revenue and Customs  Supplementary Estimates, 2013-14  Part I  Voted  Departmental Expenditure Limit Resource Capital Annually Managed Expenditure Resource Capital Total Net Budget Resource Capital Non-Budget Expenditure  Non-Voted  Total  -55,459,000 45,159,000  -  -55,459,000 45,159,000  8,000,000 -  84,014,000 -  92,014,000 -  -47,459,000 45,159,000  84,014,000 -  36,555,000 45,159,000  -  Net cash requirement  29,409,000  Supplementary amounts required in the year ending 31 March 2014 for expenditure by HM Revenue and Customs on Departmental Expenditure Limit Expenditure arising from Administration and the associated non-cash items incurred in the management and collection of the direct and indirect taxes, duties and levies, Tax Credits and National Insurance Contributions Child Benefit and the Child Trust Fund Shipbuilders' Relief Money Laundering regulatory regime Spirit Drinks Verification Schemes the National Insurance Funds for Great Britain and Northern Ireland OPG Government Banking Service Health in Pregnancy Grant National minimum wage collection of student loans the operation of customs controls including prohibitions and restrictions the provision of trade information the provision of resources to independent investigatory bodies including the HMIC, IPCC and the police authorities to facilitate the independent inspection of professional standards within the Department, the investigation of allegations of mis-conduct or criminal activities by Departmental staff and fulfilment of reciprocal complaints investigation arrangements with police authorities payments in respect of the HM Revenue  Customs National Museum support including providing grants to the voluntary and community sector providing the Contracts Finder portal air travel carbon-offsetting services to support the Welfare Reform Agenda funding the Adjudicator's Office services to lenders as part of the Mortgage Income Verification scheme contributions under the Next Generation HR Programme structural organisational change  633  HM Revenue and Customs  Supplementary Estimates, 2013-14  services provided to the department's information technology and wider markets' suppliers other departments and public bodies including any assistance with investigations into terrorist incidents overseas tax administration and the activity in support of Border Force administration and the associated non-cash items incurred by the Valuation Office Agency in the provision of rating and council tax valuation work in England and Wales, housing benefits work in England, providing valuation and property management services to central government and other bodies where public funds are involved providing shared services and the introduction of Universal Credits and Scottish Devolution and services provided in administering work on devolved taxes and duties"], ["2014-treasury-dec-FRAB_121_09__code_of_practice_on_local_authority_accounting.txt", " FRAB Members will be aware that the adoption of the amendments to IFRS 13 Fair Value Measurement was deferred to the 201516 Code"], ["2014-treasury-dec-FRAB__120__02_-_IFRS_13_-_Appendix_B.txt", "25 Donated assets should be revalued, depreciated and subject to impairment review in the same way as other non-current assets"], ["2014-treasury-dec-44369_Cm_8958_accessible.txt", "  5 Committee of Public Accounts conclusion Whilst we understand the unpredictable nature of winter weather, too much road maintenance is inefficient because it is reactive and unplanned"], ["2014-treasury-dec-PU1616_OTS_employee_benefits_final_report.txt", "10 In addition to the comments and examples above, the following, specific points have also been highlighted as complexitiesproblems by employers   HMRC\u2019s guidance in relation to travelsubsistence is outdated, incomplete and inconsistent booklet 490, defining a permanent workplace for non-executive directors, the definition of regions etc    HMRC\u2019s refusal to the use of PAYE Settlement Agreements for taxable travel and subsistence expenses    employees regularly attending more than one workplace    living accommodation provided when attending a temporary workplace    HMRC requiring employers to undertake onerous checking in relation to the use of benchmark scale rate payments for subsistence and    the removal by HMRC of the friends and family\u2019 overnight allowance"], ["2014-treasury-dec-OLD_complete_v3.txt", " Improving the operation of the Construction Industry Scheme CIS"], ["2014-treasury-dec-Russia.txt", "a 1 KHODAKOVSKII, Aleksandr, Sergeevich 2 KHODAKOVSKYI, Oleksandr, Serhiyovych 3 KHODAKOVSKYY, Oleksandr, Serhiyovych Nationality Ukrainian Position Former so-called Minister of Security of the Donetsk People's Republic Other Information UK Sanctions List RefRUS0119 Date designated on UK Sanctions List 31122020 Further Identifiying InformationFormer so-called 'Minister of Security of the Donetsk People's Republic'"], ["2014-treasury-dec-PU1616_OTS_employee_benefits_final_report.txt", " The third and fourth are steps that could be considered further for implementation sooner and would offer the potential for significant simplification whilst leaving intact the fundamentals of the two separate systems"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", "24 During 2013-14, the fair value of HM Treasury\u2019s derivatives decreased by 12,942 million"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", " IAS 31 is superseded by IAS 28 2011"], ["2014-treasury-dec-main_supply_estimates_2014_2015_web.txt", " This is a long term contingent liability dependent on the performance of the schemes' investments and their mortality experience"], ["2014-treasury-dec-CAPITAL_GAINS_TAX_NON_RESIDENTS_AND_UK_RESIDENTIAL_PROPERTY.txt", " 7 In this paragraph, the relevant ownership period means a the period beginning with the day on which the scheme acquired the UK residential property interest which, or a part of which, is the subject of the disposal mentioned in paragraph 8, and ending with the day on which the disposal occurs, or b if shorter, the period of 5 years ending with the day on which the disposal occurs"], ["2014-treasury-dec-FEMR_Recommendations_on_additional_financial_benchmarks_to_be_brought_into_UK_regulatory_scope_logo.txt", "1 Identifying the potential universe of FICC benchmarks  8  2"], ["2014-treasury-dec-2-local-welfare-provision-review-nov-2014.txt", " We pay for installation to provide a full service, so the goods are delivered and installed Other respondents have made the link to sustaining people in work by for example providing back to work support via interest free loans"], ["2014-treasury-dec-45502_Cm_8988_Accessible.txt", " For example   Department for Energy and Climate Change DECC finance gather cash forecast information from business units each month and manages the cash position carefully on a daily basis"], ["2014-treasury-dec-FRAB__120__Minutes_of_meeting.txt", " The Chairman noted that she would like to see one addition, namely the inclusion of the names of Board Members who had served during the year"], ["2014-treasury-dec-OLD_complete_v3.txt", " The changes will                  allow all of the funds in a money purchase arrangement to be taken as an authorised taxed lump sum, removing the higher unauthorised payment tax charges increase the flexibility of the income drawdown rules by removing the maximum cap\u2019 on withdrawal and minimum income requirements for all new drawdown funds from 6 April 2015 enable those with capped\u2019 drawdown to convert to a new flexible drawdown fund once arranged with their scheme should they wish enable pension schemes to make payments directly from pension savings with 25 per cent taken tax-free instead of a tax-free lump sum introduce a limited right for scheme trustees and managers to override their scheme\u2019s rules to pay flexible pensions and lump sums from money purchase pension savings remove some restrictions on lifetime annuity payments ensure that individuals do not exploit the new system to gain unintended tax advantages by introducing a reduced annual allowance for money purchase savings where the individual has flexibly accessed their savings increase the maximum value and scope of trivial commutation lump sum death benefits provide new information requirements to ensure that individuals who have flexibly accessed their pension savings are aware of the tax consequences of doing so restrict and reduce certain tax charges that apply to death benefits enable persons other than dependants to inherit unused drawdown funds and provide that where the death occurred before age 75, lump sum death benefits and drawdown pension from these funds can be paid tax free, subject to the member having sufficient available lifetime allowance allow annuities paid to a beneficiary on the death of the member before age 75 to be paid tax free and, make changes to the rules for individuals who have received UK tax relief in respect of pension savings in non-UK pension schemes, so that the flexibilities and restrictions to relief will apply equally to them"], ["2014-treasury-dec-Pension_Liberation_Policy_Pack__v2_0.txt", " 2 In subsection 4 for On substitute Following"], ["2014-treasury-dec-PESA_2014_-_print.txt", "  Public sector expenditure on services by function 4"], ["2014-treasury-dec-39796_Cm_8847_Print_Ready.txt", "  38  1-2 and 4-5 Committee of Public Accounts conclusions 1 In 201213, the Department for Communities and Local Government breached its Net Cash Requirement Estimate Parliamentary Control total by 55"], ["2014-treasury-dec-PU1632_Sustainability_Reporting_Guidance.txt", "  16  Accounting for Scope 1 direct emissions 3"], ["2014-treasury-dec-supplementary_estimates_and_new_estimates_2013_14_120214_correction.txt", " Repayments of grants overpaid in previous years"], ["2014-treasury-dec-Alcohol_duty_-_registration_of_alcohol_wholesalers.txt", "  After Schedule 2A insert  6  Consultation draft  SCHEDULE 2B  Section 88H  PENALTIES FOR CONTRAVENTIONS OF PART 6A Liability to penalty 1  A penalty is payable by a person P who contravenes section 88C1 or 88F"], ["2014-treasury-dec-government_financial_reporting_manual_201314.txt", "18, should be capitalised at fair value on receipt"], ["2014-treasury-dec-Govt_amdts_42_and_43_BPRA_clause_61__Govt_NC3_and_NS_2_GBER.txt", "  Current law Capital expenditure incurred by businesses on plant and machinery normally qualifies for tax relief by way of capital allowances"], ["2014-treasury-dec-Partnerships_Salaried_member_rules.txt", " In recognition of his contribution to the LLP over his career, X remains a member of the LLP, continuing to receive a profit share"], ["2014-treasury-dec-FRAB__119__08_-_Annex_G2_-_AGENCY_PINK_2013-14.txt", " Reversed order of columns in the analysis of average number of persons employed Rows renamed to draw a clearer distinction between rentals and service charges due under PFI schemes Row for less interest removed, to reflect total payments, rather than NPV Supporting guidance notes altered to reflect the fact that agencies would not normally provide guarantees, indemnities or letters of comfort"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", " Woo 2010 Public Debt and Growth\u2019, IMF Working Paper, Fiscal Affairs Department OBR 2011 Fiscal Sustainability Report\u2019 OBR 2013 Fiscal Sustainability Report\u2019 OBR 2014a Public Finances Databank\u2019, available at budgetresponsibility"], ["2014-treasury-dec-PU1719_HMT_Science_.txt", " The next sections set out the action plan that will deliver this vision"], ["2014-treasury-dec-main_supply_estimates_2014_2015_print.txt", " Following the reforms under Clear Line of Sight, this receipt is to be treated as financing"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " Paragraph 180 explains the term 'non-UK company reorganisation arrangement', involving companies set up under the law of an overseas territory, for the purposes of the CSOP code"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", " The Gilts become assets for BEAPFF"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", "ukcorporatemedialatest-news2013  146\u2003\u2003 Annual report and accounts 2013-14  24"], ["2014-treasury-dec-39796_Cm_8847_Print_Ready.txt", "  4 Committee of Public Accounts conclusion The department has not been sufficiently selective in allocating money to its country offices"], ["2014-treasury-dec-ANNUAL_TAX_ON_ENVELOPED_DWELLINGS_RELIEF_DECLARATION_RETURNS.txt", " This creates a significant administrative burden where there is no ATED liability"], ["2014-treasury-dec-Partnerships_Salaried_member_rules.txt", "6  When to apply the test Additional rules Becoming, or ceasing to be, a member part way through the year A change in the contribution part way through the year 2"], ["2014-treasury-dec-government_financial_reporting_manual_201314.txt", "81 The objective of IAS 41 is to prescribe the accounting treatment, financial statement presentation and disclosures related to agricultural activity"], ["2014-treasury-dec-03._2013-14_DEPARTMENT_YELLOW.txt", "  25  DEPARTMENT YELLOW ILLUSTRATIVE ACCOUNTS  2013-14  5"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", " This applies to HM Treasury\u2019s investment in the Royal Mint"], ["2014-treasury-dec-FRAB__120__03_-_Accounting_for_Schools_and_Code_Addendum.txt", " The Working Group report also considers the accounting treatment of non  current assets in section F"], ["2014-treasury-dec-Refunds_of_VAT_to_search_and_rescue_charities.txt", " c in subsection 6b, for or 33B substitute , 33B or 33C"], ["2014-treasury-dec-140220_Letter_and_annexes_from_HMT_to_Govt_Actuary_3.txt", " Our GAD advisory team have provided advice which confirms that 15 is a best estimate across the public service schemes"], ["2014-treasury-dec-OOTLAR_19_March_2014__1_.txt", "37 Tobacco duty rates  Legislation will be introduced in Finance Bill 2014 to increase the duty rates for all tobacco products by 2 per cent above the rate of inflation based on RPI from 6pm on 19 March 2014"], ["2014-treasury-dec-Trial_of_the_Pyx_Verdict_2014.txt", "  C  We took out all the coins and weighed them in bulk and found that they were on the whole within the permitted variation from the standard weight, the variations in grams being  22002110236 PN 520271682 21 AJZS 0306141100  10  D  for the coins of five pounds  point two six below -0"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", "  International development 2"], ["2014-treasury-dec-Wales_Bill_-_Impact_Assessment_-_Report_Stage_-_Final_10_6_14_pdf.txt", " However, programmes for government are constructed to fit the term length of the legislature, and the UK parliament has five year fixed terms"], ["2014-treasury-dec-FRAB__120__07_-_Annex_C_-_FT_ARM_14-15.txt", " 152 Income disclosures required by Section 432A of the NHS Act 2006 as amended by the Health and Social Care Act 2012 "], ["2014-treasury-dec-130731_Final_IA_-_SAR_for_PSSs_Signed.txt", " While Bacs handles the highest volumes, FPS would also face disruption as it is the system that individuals can create payments for via internet and phone banking channels"], ["2014-treasury-dec-Wales_Bill_Command_Paper_-_English.txt", " The Localism Act 2011 changed the way social housing is funded in England, in order to pass more power to a local level"], ["2014-treasury-dec-FRAB__119__08_-_Annex_G1_-_DEPARTMENT_YELLOW_2013-14.txt", "0 per cent 2001W-01X 0,000, 0"], ["2014-treasury-dec-ANNUAL_TAX_ON_ENVELOPED_DWELLINGS_RELIEF_DECLARATION_RETURNS.txt", " New subsection 159A1 defines a relief declaration return as an ATED return which contains a declaration, relates to one, and only one, type of relief and specifies the type of relief it relates to"], ["2014-treasury-dec-Govt_amdts_44_to_66_Companies_owned_by_employee_ownership_trusts_Cl283_sch33.txt", " If a disqualifying event occurs before that time then new section 236NA will apply to withdraw relief given to shareholders who transferred their shares to the trustees of the employee-ownership trust - see Amendment 10"], ["2014-treasury-dec-36048_Cm_8774.txt", "1  Ofcom agrees with the Committee\u2019s recommendation"], ["2014-treasury-dec-FRAB__120__08_-_Simplifying_and_Streamlining_Annual_Report_and_Accounts.txt", " As part of the detailed design for the new reporting requirements we hope to make progress which will further improve the quality of annual report and accounts for 2014-15 and make them as focussed as possible on user needs within the current requirements"], ["2014-treasury-dec-IUK_Routemap_Case_Study_Crossrail.txt", "  \u00a0Efficiency  \u00a0can  \u00a0be  \u00a0lost  \u00a0through  \u00a0duplication  \u00a0of  \u00a0effort,  \u00a0 conflicting  \u00a0culture  \u00a0and  \u00a0n  \u00a0  \u00a0ot  \u00a0knowing  \u00a0when  \u00a0to  \u00a0step  \u00a0in\u2019  \u00a0and  \u00a0   \u00a0 The  \u00a0need  \u00a0to  \u00a0protect  \u00a0not  \u00a0only  \u00a0the  \u00a0key  \u00a0programme  \u00a0elements  \u00a0but  \u00a0the  \u00a0capability  \u00a0 required  \u00a0to  \u00a0manage  \u00a0them  \u00a0during  \u00a0organisational  \u00a0change"], ["2014-treasury-dec-39796_Cm_8847_Print_Ready.txt", "  Target implementation date April 2015"], ["2014-treasury-dec-Administration_of_employee_expenses.txt", "  The amendment made by this section has effect for the tax year 2016-17 and subsequent tax years"], ["2014-treasury-dec-Govt_NC4_and_NS3_Cooperative_societies.txt", " Paragraphs 3 to 5 and 14 ensure that the provisions in S140E, S140F, and S140G TCGA 1992 and in S118 Taxation International and Other Provisions Act 2010 can apply to SCE formed both in GB and Northern Ireland"], ["2014-treasury-dec-Partnerships_Mixed_membership_partnerships__Alternative_investment_fund_managers__Transfer_of_assets___income_Streams_through_partnerships.txt", " The remuneration is all deferred and payable in one instalment on 30 April 2018"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", " The tender process closed on 30 June 2014, resulting in the sale of notes with a face value of CHF 317"], ["2014-treasury-dec-37630_Budget_2014_Web_Accessible.txt", "  Gilt issuance methods C"], ["2014-treasury-dec-PU1624_final__web_.txt", " As always, the drawdown of funds from the Reserve is subject to an assessment of need and so emerging underspends should be the first call for meeting pressures before additional funding is sought"], ["2014-treasury-dec-44695_Autumn_Statement__Print_ready_.txt", " For example, many properties are sold at 250,000, where SDLT is paid at a rate of 1 or 2,500, but it is rare for properties to be sold for 251,000, where SDLT would be paid at a rate of 3 or 7,530"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", " For assets, the amortised cost balance is reduced where appropriate by an allowance for amounts which are considered to be impaired or uncollectible"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", " The Audit Committee challenged and approved the Internal Audit work programme throughout the year and followed up on management action to address audit recommendations"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " This does not apply to the first publication of the governance protocol on 5 December 2014 or any documents published before Royal Assent to Finance Bill 2014"], ["2014-treasury-dec-Scotland_analysis__Fiscal_policy_and_sustainability.txt", "  19  As set out in Scotland analysis Borders and citizenship, those challenges could include both the maintenance of social cohesion and the funding of the additional infrastructure and social service provision for the immigrant population"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_print.txt", " Intangible Assets In accordance with IAS 38 Intangible Assets, costs associated with the development of website infrastructure are capitalised only where the Money Advice Service can demonstrate the technical feasibility of completing the infrastructure, it has adequate technical, financial and other resources available to it as well as the intent to complete its development and the ability to use it upon completion In addition, costs are only capitalised if the asset can be separately identified, it is probable that the asset will generate future economic benefits, and that the development costs of the asset can be measured reliably"], ["2014-treasury-dec-Greater_Manchester_Agreement_i.txt", " This will need to be approved by a unanimous vote of the Mayor\u2019s Cabinet"], ["2014-treasury-dec-FEMR_Recommendations_on_additional_financial_benchmarks_to_be_brought_into_UK_regulatory_scope_logo.txt", " The futures and the physical markets are therefore linked and influence each other through arbitrage relationships"], ["2014-treasury-dec-Public_Service_Pensions_Valuations_and_Employer_Cost_Cap_Directions_2014_archived_version.txt", " 2 For the purposes of determining the contribution rate in paragraph 1a for a scheme providing benefits to members of the armed forces, liabilities and notional assets in relation to members of connected schemes who began to draw their benefits before 1st April 2001 must be ignored, and the calculations under directions 24 and 25 adjusted accordingly"], ["2014-treasury-dec-North_East_EZ_-_Neptune_Yard_site.txt", "AD  Ho us e  RO NE  11 7  NE PT U  Ne pt un e  Bd y ist et D  ons Bor oC  M  Works  ns t    CW  ne  M TU  Subway  Co  43  US UL  47  Bo ro  46  U EN AV  FW  MLW  E  CF  E  FB  TCB  SP  CF  Bol  CF  SP  WAY FOSS  BE NT O  SM  RIC MAU  5"], ["2014-treasury-dec-FRAB_121_03_mid_year_reporting.txt", " This will be discussed with the Scrutiny Unit and departments at an event to be held on 2 July 2014, with final guidance expected to be produced and sent to Departments in late Julyearly August"], ["2014-treasury-dec-Cm_8869_Scotland_Analysis.txt", "7 of national income on international development  Membership of EU, NATO, G7, G8 and the Commonwealth  Source Scotland analysis EU and international issues, HMG, January 2014  23736 Scotland Analysis 6th"], ["2014-treasury-dec-FRAB__119__09_-_Draft_Code_of_Practice_on_Local_Authority_Accounting_2014-15_with_Annexes.txt", "3  This will represent a change in accounting policy from 1 April 2016 and will require full retrospective restatement in accordance with the requirements of IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors and IAS 1 Presentation of Financial Statements as adopted by this Code"], ["2014-treasury-dec-FRAB__119__08_-_Annex_G1_-_DEPARTMENT_YELLOW_2013-14.txt", " the National Audit Office list services received with details of cost"], ["2014-treasury-dec-PESA_2014_-_print.txt", "5 billion to Network Rail during the 2014-15 financial year and therefore this figure has been included in Capital departmental AME as lending to the private sector"], ["2014-treasury-dec-Russia.txt", " Member of the Russia State Council"], ["2014-treasury-dec-FRAB_121_09__code_of_practice_on_local_authority_accounting.txt", " The draft of the 201516 Code adopts the following narrow scope amendments to IFRS without change   Amendments to IAS 19 Employee Benefits Defined Benefit Plans Employee Contributions    Annual Improvement to IFRSs 2010  2012 Cycle and    Annual Improvement to IFRSs 2011  2013 Cycle"], ["2014-treasury-dec-OOTLAR_19_March_2014__1_.txt", "50 4,001-12,000kg 35,000kg CT1 305 152"], ["2014-treasury-dec-Treasury_minutes_web.txt", " The 2011 Act also places a duty on chief constables and PCCs to co-operate with other criminal justice bodies to provide an efficient and effective criminal justice system s"], ["2014-treasury-dec-OOTLAR_19_March_2014__1_.txt", " 584,000 individuals will have an average loss of 62 in 2015-16"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", "  Part 1 describes how partnerships are to be treated as persons"], ["2014-treasury-dec-Partnerships_Salaried_member_rules.txt", " Very often, remuneration arrangements are determined annually"], ["2014-treasury-dec-FSCS_annual_report_2014_print.txt", " Both of these campaigns are part of Business in the Community"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", "  414  Consultation draft  1  1  Private residence relief Schedule 1 contains amendments of the TCGA 1992 in connection with private residence relief"], ["2014-treasury-dec-Modernising_the_taxation_of_corporate_debt_and_derivative_contracts.txt", " 2 In relation to loan relationships entered into in by a company in an accounting period beginning before that date, the reference in section 349 of CTA 2009 to an amortised cost basis of accounting is to be read in relation to the company without regard to the amendment of section 3134 of that Act made by paragraph 75"], ["2014-treasury-dec-FSCS_annual_report_2014_print.txt", " Any credit risk to FSCS is mitigated by the ability to raise levies on the financial services industry, meaning that any loss due to credit risk will be absorbed by the levy payers"], ["2014-treasury-dec-ENFORCEMENT_BY_DEDUCTION_FROM_ACCOUNTS.txt", "  Background to the measure This measure was announced at Budget 2014"], ["2014-treasury-dec-PU1624_final__web_.txt", " department B is the sponsor of the ALB and pays it a single grant-in-aid, including an element in respect of the payment made by department A"], ["2014-treasury-dec-OOTLAR_19_March_2014__1_.txt", " Overall this measure is expected to have a negligible impact on civil society organisations and businesses"], ["2014-treasury-dec-OLD_complete_v3.txt", "   Crown Copyright 2014  You may re-use this information not including logos free of charge in any format or medium, under the terms of the Open Government Licence"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", "1 billion in respect of academies, but was unable to demonstrate that these all met the recognition criteria for a non-current asset under IAS 16 Property, Plant and Equipment"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", "pdf  Objective 1 actions for 2014-15 2"], ["2014-treasury-dec-supplementary_estimates_and_new_estimates_2013_14_120214_correction.txt", "48  496,742 -45,000  -111,575 3,211  -22"], ["2014-treasury-dec-FRAB__119__09_-_Draft_Code_of_Practice_on_Local_Authority_Accounting_2014-15_with_Annexes.txt", "  If measuring an investee\u2019s assets, liabilities and non-controlling interests in accordance with paragraph 9"], ["2014-treasury-dec-PU1624_final__web_.txt", " Therefore, instead of keeping the proceeds from a tangible asset sale, departments may surrender the proceeds in full to the Exchequer in exchange for an ongoing RDEL uplift equivalent to 3"], ["2014-treasury-dec-FRAB__119__08_-_Annex_I3_-_NDPB_GREEN_2014-15.txt", " Best practice suggests that the items are presented in descending order of magnitude"], ["2014-treasury-dec-frem_hutton_review_fairpay_additional_guidance_update_2012-13.txt", " through restructuring, downsizing and outsourcing  -  A change to the remuneration of the most highly paid director"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", "  5  Condition B is that, at the time of the making or imposition of the material provision a one of the relevant parties was directly or indirectly participating in the management, control or capital of the other, or b the same person or persons was or were directly or indirectly participating in the management, control or capital of each of the relevant parties"], ["2014-treasury-dec-FRAB__120__07_-_FT_ARM_2014-15.txt", "  Page 5 of 6  FRAB 120 07 03 APRIL 2014  ANNEX B  List of divergences from 201415 HM Treasury FReM unchanged from 201314 HM Treasury has previously accepted that the following are fundamental differences between NHS foundation trusts and Government departments rendering some requirements in the FReM irrelevant to NHS foundation trusts"], ["2014-treasury-dec-EEA_Accounts_2013-14_-_web.txt", " Government Financial Reporting Manual FReM  is the technical accounting guide that complements guidance on the handling of public funds published separately by the relevant authorities"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", " For students entering higher education before the 2012-13 academic year income contingent loans are repayable at the same interest rate as the RPI as at March each year, with the proviso that the interest rate can never be more than 1 above the Bank of England base rate nor can it be less than 0"], ["2014-treasury-dec-Treasury_minutes_web.txt", " In determining awards of Local Growth Fund through Growth Deals, forecast outputs provided by Local Enterprise Partnerships, including jobs, have been reviewed as part of the assessment of Local Enterprise Partnerships\u2019 strategic economic plans"], ["2014-treasury-dec-FRAB__119__09_-_Draft_Code_of_Practice_on_Local_Authority_Accounting_2014-15_with_Annexes.txt", " Some changes to the Code relate to changes in circumstances"], ["2014-treasury-dec-39796_Cm_8847_Print_Ready.txt", " This project will not only help to reduce the tragic impact on individual families of a stillbirth, neonatal death or brain-injured baby, but also has the potential to save significant sums of money that could then be available for enhancing front-line care"], ["2014-treasury-dec-banking_reform_impact_assessment_05072014.txt", " The Government has consulted on different options for the precise calibration ofthe ring-fence, including a White Paper in 2012, and consultation on draft ring-fencing secondary legislation in 2013"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", "6 add effect from reclassification from -1"], ["2014-treasury-dec-FRAB__119__08_-_Annex_F_Chapter_05_Form_and_content__2013-14.txt", " Where significant the note should differentiate between a  third party monies and listed securities the minimum level of numerical disclosure required is a statement of closing balances at financial year-end"], ["2014-treasury-dec-FRAB__119__04_-_WGA_2011-12_key_facts_and_figures.txt", " PFI assets the net book value of assets funded from Private Finance Initiative PFI projects was 39 billion"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", "5 billion and due to general increase in fair value of the assets"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " Paragraph 111 amends the provisions of paragraph 28 Schedule 3, which allow adjustment of the price, amount or description of shares under an SAYE option where there is a variation in the share capital of the company"], ["2014-treasury-dec-ENFORCEMENT_BY_DEDUCTION_FROM_ACCOUNTS.txt", "  Consultation draft Part 1  Scheme for enforcement by deduction from accounts  9  7 Where a copy of the amended hold notice is given to the deposit-taker under sub-paragraph 6 a the deposit-taker must make such adjustments to the arrangements mentioned in paragraph 51 as are necessary to give effect to the amended hold notice, and b paragraph 6 applies with any necessary modifications in relation to the amended hold notice as it applies in relation to the original hold notice, except that in paragraph 66b the reference to paragraphs 8 to 10 is to read as a reference to paragraph 10 only"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " 3 Condition B is that 5 or fewer participators together possess or are entitled to acquire a such rights as would, in the event of the winding up of the company the relevant company on the basis set out in paragraph 3, entitle them to receive the greater part of the assets of the relevant company which would then be available for distribution among the participators, or b such rights as would, in that event, so entitle them if there were disregarded any rights which any of them or any other person has as a loan creditor in relation to the relevant company or any other company"], ["2014-treasury-dec-STRENGTHENING_PENALTIES_FOR_OFFSHORE_NON_COMPLIANCE.txt", " 4 In the case of a transfer falling within sub-paragraph 2b or 3b, references to the income or proceeds transferred are to be read as including references to any assets derived from or representing the income or proceeds"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " Amount of the penalty 6  1 The penalty payable under paragraph 11 is 50 of the amount of the original penalty payable by P"], ["2014-treasury-dec-EEA_Accounts_2013-14_-_web.txt", "3 In my opinion, the system of internal control was effective throughout the financial year, and remains so on the date I sign this statement"], ["2014-treasury-dec-Govt_NC5_and_NS4_Tax_relief_for_theatrical_production_.txt", " New section 1217ID sets out the rules of when costs are taken to have been incurred for the purposes of the relief"], ["2014-treasury-dec-44695_Autumn_Statement__Print_ready_.txt", "119 The government believes the Compulsory Purchase Regime would benefit from streamlining and updating"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", "  156\u2003\u2003 Annual report and accounts 2013-14  28"], ["2014-treasury-dec-FSCS_annual_report_2014_print.txt", " Following work with the FCA, ARM\u2019s provisional liquidators and other third parties, FSCS was able to start inviting claims applications in March 2014"], ["2014-treasury-dec-FSCS_annual_report_2014_web.txt", " Using the CIIA methodology, FSCS was deemed as being Level 3 Risk Defined\u2019 in its maturity and attitude to risk management"], ["2014-treasury-dec-INHERITANCE_TAX_SIMPLIFYING_CHARGES_ON_TRUSTS_AND_NEW_RULES_TO_TARGET_AVOIDANCE_THROUGH_THE_USE_OF_MULTIPLE_TRUSTS.txt", " The value of property held in most forms of trust is subject to IHT at 6 every ten years on the amount above the nil rate band currently 325,000 and a proportionate exit charge when the value of the property leaves the trust between ten-year anniversaries"], ["2014-treasury-dec-FRAB__120__02_-_IFRS_13_-_Appendix_B.txt", " For specialised assets current value should be interpreted as the present value of the asset\u2019s remaining service potential, which can be assumed to be at least equal to the cost of replacing that service potential"], ["2014-treasury-dec-PU1624_final__web_.txt", "35 Departments who wish to propose that fine income be netted off DEL should contact the Treasury for advice as to how a submission should be compiled"], ["2014-treasury-dec-FRAB__120__08_-_Simplifying_and_Streamlining_Annual_Report_and_Accounts.txt", " This will be a more detailed performance summary which would provide a clear indication of how the entity measures its performance, thus allowing for the presentation of a more detailed integrated performance analysis"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " Condition 4 will be engaged if the rate of foreign tax relief that would apply to the relevant employment income defined in accordance with new section 24A5, if that income were taxed on the arising basis, would be less than 65 of the UK\u2019s additional rate of tax"], ["2014-treasury-dec-Scotland_analysis__Fiscal_policy_and_sustainability.txt", " This helps encourage vital new investment that creates jobs and growth, ensuring the UK makes the most of this valuable resource in the long-term"], ["2014-treasury-dec-elps_annex_final.txt", " This assumption is based on an examination of the data for similar policies where the date of birth is known"], ["2014-treasury-dec-Carbon_price_floor_-_fossil_fuels_in_CHPs.txt", " Calculate the total quantity of input fuels referable to the production of electricity in accordance with the following formula  a 2000 c"], ["2014-treasury-dec-44695_Autumn_Statement__Print_ready_.txt", "indd 49  49  02122014 2258  1"], ["2014-treasury-dec-MCD_annex_b_impact_assessment.txt", "  Signed by the responsible Minister  Date  02092014  Policy Option 1  Summary Analys is  Evidence  Description Remove the existing framework for mortgage regulation under the FCA and copy out the MCD's requirements into UK legislation FULL ECONOMIC ASSESSMENT Price Base Year na  PV Base Year na  COSTS m  Time Period Years na  Net Benefit Present Value PV m Low Optional  Total Transition  Constant Price  Years  High Optional  Best Estimate na Total Cost  Average Annual  excl"], ["2014-treasury-dec-main_supply_estimates_2014_2015_web.txt", " After the cohorts have been formed, there is a lag of 21 months before the levels of payment are known"], ["2014-treasury-dec-45502_Cm_8988_Print.txt", "41  Grand Total  NA  Sub-total  Network Rail  500"], ["2014-treasury-dec-Russia.txt", " The enterprise is thus effectively confiscated by the Crimean authorities\u2019"], ["2014-treasury-dec-Russia.txt", " GenderMale Listed on 25072014 Last Updated 31122020 Group ID 13065"], ["2014-treasury-dec-130731_Final_IA_-_SAR_for_PSSs_Signed.txt", " Since they are not subject to the regulation they are not caught by the intention of the SMBA to make regulation less burdensome for SMBs"], ["2014-treasury-dec-FRAB__120__07_-_Annex_C_-_FT_ARM_14-15.txt", " This table also includes requirements that are not part of the Code of Governance but are required by the FT ARM"], ["2014-treasury-dec-FRAB__120__07_-_Annex_C_-_FT_ARM_14-15.txt", " The purpose of the Code of Governance is to assist NHS foundation trust boards in improving their governance practices by bringing together the best practice of public and private sector corporate governance"], ["2014-treasury-dec-PESA_2014_-_print.txt", "4 Mining, manufacturing and construction 4"], ["2014-treasury-dec-FRAB__120__07_-_Annex_C_-_FT_ARM_14-15.txt", "5 of actual average relevant net assets during the financial year as determined in the draftunaudited accounts submitted to Monitor"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", " 8 Since the Treasury first published the 2009-10 WGA, it has brought forward publication of the WGA by five months which allows for more effective transparency and accountability for how public finances are managed"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_print.txt", " We have worked with the Welsh Government and other stakeholders from across the advice sector in Wales to support the actions needed following on from the Wales Advice Services Review"], ["2014-treasury-dec-EEA_Accounts_2013-14_-_web.txt", "  6  Details of HM Treasury\u2019s holdings can be found on UK Financial Investments Ltd\u2019s website at httpwww"], ["2014-treasury-dec-39796_Cm_8847_Accessible.txt", " The activities in the area of information provision will be monitored and evaluated"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", " HM Treasury also requires the disclosure of exit package information in the format set out in Chapter 5 Accounts example"], ["2014-treasury-dec-44369_Cm_8958_accessible.txt", "1 The department recommends the use of a three part value for money assessment to reflect the greater uncertainty in the estimation of some impacts, including wider economic impacts"], ["2014-treasury-dec-FRAB__120__03_-_Annex_A__ITC_and_WG_Report.txt", "  IFRS 10 sets out the steps for assessing control of another entity i"], ["2014-treasury-dec-OLD_complete_v3.txt", "  Other impacts  Small and micro business assessment this measure is not expected to affect small and micro businesses as they do not operate these schemes"], ["2014-treasury-dec-Public_Spending_Statistics_July_2014_consolidated_revised.txt", " Full details are available in Annex E"], ["2014-treasury-dec-10460-001_National_Loans_Fund_Account.for_web.txt", " During the year a commitment of 900 million to the Royal Mail was cancelled following the Royal Mail initial public offering"], ["2014-treasury-dec-survivor-benefits-in-occupational-pension-schemes-annex-c.txt", "  This is the end point for equalisation on sex grounds"], ["2014-treasury-dec-PU1616_OTS_employee_benefits_final_report.txt", " This would be the simplest route and we therefore prefer it"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", "174 VAT changes to the place of supply rules and introduction of a Mini One Stop Shop MOSS  As announced at Budget 2013, the government will legislate to change the rules for the taxation of intra-EU business to consumer supplies of telecommunications, broadcasting and e-services"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", "  Subsection 2 inserts new section 396A into ITTOIA 05"], ["2014-treasury-dec-44369_Cm_8958_print_ready.txt", "1  The Government disagrees with the Committee\u2019s recommendation"], ["2014-treasury-dec-Amendment_4.txt", " New subsection 5B provided that tax was charged contrary to EU law if it was charged contrary to these free movement provisions"], ["2014-treasury-dec-government_financial_reporting_manual_201314.txt", "33 The carrying amount of an asset should be reviewed where there is evidence of impairment, for example, where it has suffered physical deterioration or breakage or new doubts arise as to its authenticity"], ["2014-treasury-dec-CRA_2014_guidance_annex_c.txt", "html  Scotland Wales Northern Ireland  East of England Cambridgeshire Norfolk Suffolk Bedfordshire Hertfordshire Essex  North East Northumberland Tyne  Wear Durham Tees Valley  London Greater London  North West Cumbria Lancashire Merseyside Greater Manchester Cheshire  South East Berkshire Buckinghamshire Oxfordshire Hampshire  Isle of Wight Surrey West Sussex East Sussex Kent  Yorkshire and the Humber North Yorkshire West Yorkshire South Yorkshire East Riding  North Lincolnshire The Humber  South West Gloucestershire BristolBath area Somerset Wiltshire Dorset Devon Cornwall  Isles of Scilly  East Midlands Derbyshire Nottinghamshire Leicestershire  Rutland Lincolnshire Northamptonshire West Midlands Herefordshire Worcestershire Shropshire Staffordshire West Midlands Warwickshire  UNCLASSIFIED  5  UNCLASSIFIED  UNCLASSIFIED  6  "], ["2014-treasury-dec-Notice_South_Sudan_210121.txt", " Further details on the UN measures in respect of South Sudan can be found on the relevant UN Sanctions Committee webpage httpswww"], ["2014-treasury-dec-FRAB__119__08_-_Annex_H_-_2014-15_FReM.txt", "10 The Governance Statement shall include information about the relationship between the Treasurys WGA Accounting Officer and officials appointed by the Treasury to assist in the preparation of the consolidation information including the relevant accounting and disclosure requirements and all relevant consolidation adjustments"], ["2014-treasury-dec-supplementary_estimates_and_new_estimates_2013_14_120214_correction.txt", " Changes to Resource DEL, administration budgets and Capital DEL, as a result of the Supplementary Estimates are summarised in Tables 3, 4 and 5"], ["2014-treasury-dec-PU1624_final__web_.txt", " Where this occurs the transaction is usually scored in capital budgets either as a benefit or a cost"], ["2014-treasury-dec-main_supply_estimates_2014_2015_print.txt", "  597  Crown Estate Office  Main Estimates, 2014-15  Part III Note D - Explanation of Accounting Officer responsibilities The Accounting Officer prepares resource accounts for each financial year"], ["2014-treasury-dec-Carbon_price_floor_-_fossil_fuels_in_CHPs.txt", " In paragraph 5b after CHP Qualifying Heat Output, insert CHP Qualifying Power Output, qualifying electricity,"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", "2 million, the lowest level since December 2008"], ["2014-treasury-dec-PU1624_final__web_.txt", "  111  Resource DEL shows the following   The Resource budget simply shows the costs that are in the SoCNE, i"], ["2014-treasury-dec-PU1616_OTS_employee_benefits_final_report.txt", " At the end of the scheme period, employees were routinely given their bikes, resulting in a benefit"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", " Grants from government or the European Union to producers are subsidies"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", "  Public Sector Net Debt 2012-13 bn 1,630 1,172 131 32 31 747 13 34 74 48 39 3 12 35 77 23 10 1,185  Net liabilities WGA Net public service pensions liability Provisions PFI contracts Unamortised premium or discount on gilts Property, plant and equipment Investment property Intangible assets UK Asset Resolution UKAR net impact on net debt Trade and other payables Accruals and deferred income Net taxation and duties due Inventories Trade and other receivables Prepayments and accrued income Investments Other Public sector net debt National Accounts  3  2011-12 restated bn 1,347 1,006 113 31 23 745 13 35 83 50 41 3 11 35 81 17 1,106  2010-11 bn 1,186 961 108 27 15 710 13 34 94 51 37 5 12 40 77 17 16 1,005  ONS Statistical Bulletin, Public Sector Finances, April 2014  Year ended 31 March 2013  32  Whole of Government Accounts  3"], ["2014-treasury-dec-Public_Spending_Statistics_July_2014_consolidated_revised.txt", " TDEL is made up of Resource DEL minus depreciation plus Capital DEL"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " Subsection 3 specifies that a charge to the tax is imposed by a designated HMRC officer issuing a charging notice or supplementary notice to a company for an accounting period"], ["2014-treasury-dec-Diverted_Profits_Tax.txt", " The main objective is to counteract contrived arrangements used by large groups typically multinational enterprises that result in the erosion of the UK tax base"], ["2014-treasury-dec-44695_Accessible.txt", " Finance Bill 2015 30 2"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", "  369  Consultation draft  1  1  Disposals of UK residential property interests by non-residents etc Schedule 1 contains provision about capital gains tax on the disposal of UK residential property interest a by a person who is not resident in the United Kingdom, or b by an individual, in the overseas part of a split year"], ["2014-treasury-dec-PU1624_final__web_.txt", "8  Surplus on Current Budget SOCB,  1"], ["2014-treasury-dec-OOTLAR_19_March_2014__1_.txt", "  Personal tax                  Income tax personal allowances for 2014-15 Tax exemption for employer expenditure on recommended medical treatment Capital gains tax annual exempt amount AEA Inheritance Tax IHT nil-rate band Tax incentives for employee ownership trusts Exemption threshold for employer provided beneficial loans Pensions tax relief Income tax indexation Inheritance tax periodic charges on trusts Vulnerable beneficiary trusts Capital gains tax private residence relief final period exemption Changes to qualifying loan interest relief Company car tax rates 2016-17 Company cars repeal of section 1143 Income Tax Earnings and Pensions Act ITEPA 2003 Company cars payments for private use of a company car or van Cultural Gifts Scheme CGS  Corporate tax                  Corporation tax rates Code of Practice on taxation for banks Bank levy rates Bank levy review Amending loss relief provisions Controlled foreign companies CFC profit shifting Capital allowances mineral extraction allowances Stamp duty House of Commons resolution provisions Stamp duty land tax SDLT charities relief UK oil and gas fiscal regime new onshore allowance UK oil and gas fiscal regime extension of the Ring Fence Expenditure Supplement for onshore activities Consultation on tax support to the film industry Corporate gift aid for Community Amateur Sports Clubs Loan relationships release of debts financial institutions in resolution UK management of offshore funds Stamp duty and stamp duty reserve tax on junior shares  Indirect tax        VAT refunds for the Health Research Authority and Health Education England VAT changes to the place of supply rules Vehicle excise duty VED for heavy goods vehicles HGVs Vehicle excise duty VED Air passenger duty APD rates RPI uprating for 2014-15 Modernisation of ships\u2019 stores  17    Customs and excise modernisation  Anti-avoidance, fairness and planning       Compensating adjustments Changes to the debt cap provisions Double taxation relief revenue protection Avoidance scheme using total return swaps Corporation tax avoidance involving losses  Tax administration   18  Administration of the Scottish rate of income tax  2 Future Tax Changes 2"], ["2014-treasury-dec-PU1616_OTS_employee_benefits_final_report.txt", " It also requires a certain amount of record keeping to monitor which employees have had their\u2019 benefit each year"], ["2014-treasury-dec-FRAB__120__03_-_Annex_A__ITC_and_WG_Report.txt", " One example of a  5  Accountability system statement for education and children's services, Department for Education September 2012 See paragraph 20 7 These are where the governing body has persistently or substantially breached a requirement or restriction relating to its delegated budget has not managed its budget share satisfactorily or has not managed satisfactorily its expenditure or sums received in the exercise of its power to provide community facilities and services"], ["2014-treasury-dec-Country_and_Regional_Analysis_November_2014_Combined.txt", " Total environment protection 6"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " It explains how A\u2019s profit share is to be increased by the amount of B\u2019s profit share that can reasonably be supposed to be attributable to A\u2019s deferred profit or A\u2019s power to enjoy B\u2019s profits"], ["2014-treasury-dec-PU1660_IFRS_accounting_guidance.txt", " The Research Centre contracts form over 60 of the income of the catering services company"], ["2014-treasury-dec-PU1643_Charter_budget_responsibility_update_web.txt", "17 In preparing its forecasts and other analysis the OBR may choose to consult the Treasury for comment or input, but is not obliged to do so"], ["2014-treasury-dec-survivor-benefits-in-occupational-pension-schemes-annex-b.txt", "8bn sex female survivor Total all groups equalised to opposite 2"], ["2014-treasury-dec-Notes_on_Resolutions_19_March_2014.txt", " Relief from tax incidental and consequential charges Authorises the Finance Bill to make provision for incidental or consequential charges to any duty or tax including charges having retrospective effect that may arise from provision designed in general to afford relief from taxation"], ["2014-treasury-dec-Partnerships_Mixed_membership_partnerships__Alternative_investment_fund_managers__Transfer_of_assets___income_Streams_through_partnerships.txt", " L Ltd is a corporate member of the LMN LLP"], ["2014-treasury-dec-SITRAccreditationGuidanceVersion2forpunlicationJan16V2.txt", " Typically, the Minister will set the period of accreditation to begin from when the contract was commenced and to end when the final outcomes payments are paid by the Contracting Authority"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_print.txt", " Those expected benefits relate to the fact that such software allows us to carry out our function more efficiently than alternative approaches"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", " More details about the scheme are provided in Notes 27 and 32"], ["2014-treasury-dec-supplementary_estimates_and_new_estimates_2013_14_120214_correction.txt", "  668,000  Section B Decrease in gross programme spend for Help to enhance the environment and biodiversity following a transfer to Joint Nature Conservation Committee"], ["2014-treasury-dec-130731_Final_IA_-_SAR_for_PSSs_Signed.txt", " This legislation is targeted at achieving this in line with the following objectives strengthening the stability and resilience of the financial system by preventing contagion and maintaining market discipline reducing the likelihood of individual firms threatening the wider stability of the UK if they get into difficulties ensuring the continuity of critical market functions and protecting depositors, client funds and client assets"], ["2014-treasury-dec-36048_Cm_8774.txt", "21  Work  Pensions DWP  336"], ["2014-treasury-dec-OLD_complete_v3.txt", "  Summary of impacts Exchequer impact m  2014-15 2015-16 2016-17 2017-18 2018-19 2019-20 negligible negligible negligible negligible negligible negligible This measure is expected to have a negligible impact on the Exchequer"], ["2014-treasury-dec-201409forecomp.txt", "com  020 7885 6251  UBS  Amit Kara  amit"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", "2  Interest revenue from student loans has decreased due to a change in the effective interest rate employed"], ["2014-treasury-dec-promoters_of_tax_avoidance_schemes_amendment_of_return_to_take_account_of_relevant_judicial_rulings_and_dotas.txt", " Paragraph 244b provides that a representative partner and his successor are to be treated as the same person in respect of any failure notice given to them in that capacity"], ["2014-treasury-dec-elps_annex_final.txt", "  While, for some Group scheme policies the data relates to the individual members of the scheme, for a few policies there is only one set of data for example where the investments for all the members have been pooled by the scheme trustees, so Equitable Life has no records of the individuals"], ["2014-treasury-dec-FRAB__119__08_-_Annex_I1_-_DEPARTMENT_YELLOW_2014-15.txt", " The resource accounts are for illustration only and should only be followed as the circumstances of an individual department dictate"], ["2014-treasury-dec-OLD_complete_v3.txt", " This TIIN was first published on 3 December 2014  110  Corporation tax extension of Ring Fence Expenditure Supplement Who is likely to be affected Companies involved in the exploration, appraisal and development of oil and gas"], ["2014-treasury-dec-banking_reform_impact_assessment_05072014.txt", " The Government will not prescribe the proportion of the assets and liabilities that mush stay in the ring-fenced bank\u2019s scheme, or section of a scheme"], ["2014-treasury-dec-PU1719_HMT_Science_.txt", " It is true between nations  almost half of UK research articles involve authors of more than one country many of our leading academics and industrialists have served in positions overseas, and foreign nationals occupy many positions of leadership in our own institutions"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " Paragraphs 51 and 52 make consequential adjustments to sections 521F shares becoming or ceasing to be shares to which section 521B applies and 540 manufactured interest treated as interest under loan relationship"], ["2014-treasury-dec-FRAB__119__08_-_Annex_H_-_2014-15_FReM.txt", " Where a valuer, following discussion with the entity, determined that depreciated replacement cost DRC is the most appropriate, entities and their valuers should have regard to the guidance contained in the most recent RICS Red Book"], ["2014-treasury-dec-140808_Housing_Zones_Prospectus.txt", " This will involve an assessment of the amount that could be recovered from the project, the security offered and also from the private sector development partner\u2019s balance sheet"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", " The most significant elements are disclosed below 2012-13 bn 3"], ["2014-treasury-dec-PSS_April_2014.txt", "4 Gross fixed capital formation 3"], ["2014-treasury-dec-FSCS_annual_report_2014_print.txt", " Consumers will expect us to provide a service which matches their expectations of other providers in the financial market"], ["2014-treasury-dec-IAS_37_and_Grantor_Accounting_Application_Guidance.txt", "36  Where performance conditions exist, liabilities may need to be recognised to the extent that the performance conditions associated with the grant have been fulfilled by the grantee"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", " RBS published its 2012 results showing a loss on continuing operations of 5"], ["2014-treasury-dec-OOTLAR_19_March_2014__1_.txt", "  Policy objective Enterprise Zones are designed to encourage economic growth and investment"], ["2014-treasury-dec-Govt_NC13_and_NS_5_pension_flexibility_further_amendments.txt", " The member must become entitled to the actual pension from scheme B before 6 October 2015 and the actual pension must use up all the sums and assets transferred and any sums derived from them, for example any investment growth"], ["2014-treasury-dec-IFRS_16_Leases_-_Supplementary_budgeting_guidance_December_2020_for_publication.txt", "7  Yr 3  Interest  16  30  4  4  Interest  0"], ["2014-treasury-dec-FSCS_annual_report_2014_print.txt", "  A polling of MPs, carried out by FSCS, showed that banks should give warnings about savings limits"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_web.txt", " The Directors are responsible for the maintenance and integrity of the Company\u2019s website and legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions"], ["2014-treasury-dec-10460-001_National_Loans_Fund_Account.for_web.txt", "  Using the above assumptions, the following table shows the illustrative impact on the Statement of Comprehensive Net Expenditure that would result from an increase in the UK interest rates and the UK Retail Prices Index and if the SDR to sterling exchange rate were to strengthen"], ["2014-treasury-dec-FRAB__120__07_-_Annex_C_-_FT_ARM_14-15.txt", " Financial assets are impaired and impairment losses are recognised if, and only if, there is objective evidence of impairment as a result of one or more events which occurred after the initial recognition of the asset and which has an impact on the estimated future cash flows of the asset"], ["2014-treasury-dec-AS2014_distributional_analysis_final.txt", "4 The decile analysis in Chapter 2 is presented on the basis of both household income and household expenditure"], ["2014-treasury-dec-CAPITAL_GAINS_TAX_NON_RESIDENTS_AND_UK_RESIDENTIAL_PROPERTY.txt", " 2 Condition A is that the scheme produces documents, available to investors and to HMRC, which contain a a statement specifying the intended categories of investor,  Consultation draft Schedule 1  Schedule Title Here Part 1  Amendments of the Taxation of Chargeable Gains Act 1992  b c  17  an undertaking that units in the scheme will be widely available, and an undertaking that units in the scheme will be marketed and made available in accordance with the requirements of sub-paragraph 5a"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", "6m  Figures are reported in million and represent the net expenditure from the Resource Departmental Expenditure Limits RDEL"], ["2014-treasury-dec-banking_reform_impact_assessment_05072014.txt", " Transition Constant Price  Present Value  0"], ["2014-treasury-dec-promoters_of_tax_avoidance_schemes_amendment_of_return_to_take_account_of_relevant_judicial_rulings_and_dotas.txt", "  Summary of impacts Exchequer impact m  Economic impact Impact on individuals and households Equalities impacts  Impact on business including civil society organisations  2013-14 2014-15 2015-16 2016-17 2017-18 nil 5 35 35 35 These figures are set out in Table 2"], ["2014-treasury-dec-IFRS_15_Application_Guidance.txt", " It is widely recognised that under the new Standard, entities are required to disclose more information about their revenue from contracts with customers than currently presented"], ["2014-treasury-dec-PU1624_final__web_.txt", "  Impairments  intangible assets 3"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " This provision is stated to be subject to subparagraphs 2 and 3"], ["2014-treasury-dec-PESA_2014_-_print.txt", " Contracts for Difference support investment in low carbon generation by providing a guaranteed price to generators the strike price"], ["2014-treasury-dec-FRAB__119__08_-_2013-14_and_2014-15_FReM_and_illustrative_statements_including_Annexes_A_to_E.txt", " Where this is not the case, profits should be accounted for as income"], ["2014-treasury-dec-PESA_2014_-_print.txt", "2 Total central government capital adjustments 5"], ["2014-treasury-dec-OLD_complete_v3.txt", "  Detailed proposal Operative date The Statutory Instrument will have effect from 1 April 2015"], ["2014-treasury-dec-Scotland_analysis__Fiscal_policy_and_sustainability.txt", "3 billion from its December 2013 forecast and 1"], ["2014-treasury-dec-10460-001_National_Loans_Fund_Account.for_web.txt", " The servicing of these liabilities is mainly met by tax revenue receipts"], ["2014-treasury-dec-Remittance_Basis_Charge.txt", "  This measure is directed at a small number of individuals seeking to use the remittance basis of taxation in respect of their overseas income and gains"], ["2014-treasury-dec-FRAB__119__09_-_Draft_Code_of_Practice_on_Local_Authority_Accounting_2014-15_with_Annexes.txt", " The FReM requires a directors\u2019 strategic report to be produced including the a management commentary which in turn includes the requirement to produce a sustainability report"], ["2014-treasury-dec-EU_finances_2014_final.txt", "25 The report considers the actions taken by the Commission in 2012 to counter fraud, including the reform of the Regulation concerning OLAF\u2019s investigations"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " 3 The relevant gain or loss accruing on the disposal of land is computed as follows"], ["2014-treasury-dec-scotland_analysis_fiscal_policy_and_sustainability_print.txt", " Demographics affect the share and size of a country\u2019s elderly population and therefore the level of demand for age-related services such as health care and pensions"], ["2014-treasury-dec-131217_Letter_and_annexes_from_Govt_Actuary_to_HMT_2.txt", "  25  UNCLASSIFIED  2011"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " New section 257MV explains what is meant by a 90 social subsidiary of an enterprise"], ["2014-treasury-dec-Efficiency_and_reform_in_the_next_Parliament.txt", " Furniture, fixtures, fittings and equipment recycled across the government estate saved in excess of 1 million for the taxpayer, with total savings across government amounting to some 24 million per year"], ["2014-treasury-dec-PU1719_HMT_Science_.txt", " Each technology is an area in which the UK has world-leading research, a range of applications across a spectrum of industries and the potential to be at the forefront of commercialisation"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", "9  Military equipment bn 34"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", "indd 114  18032014 2254  Table D"], ["2014-treasury-dec-government_financial_reporting_manual_201314.txt", "1 above, and based on s7 of the Government Resources and Accounts Act for other entities"], ["2014-treasury-dec-spend04_sciencedoc_1_090704.txt", "  Knowledge transfer and innovation 1"], ["2014-treasury-dec-EEA_Accounts_2013-14_-_web.txt", " This framework is supported by a central Risk Oversight Unit in the Finance Directorate and ultimately overseen by the Business Risk Committee BRC"], ["2014-treasury-dec-44695_Accessible.txt", " Finance Bill 2015 41 2"], ["2014-treasury-dec-government_financial_reporting_manual_201314.txt", "10 IAS 21 and SIC 7 apply in full to all entities covered by this Manual"], ["2014-treasury-dec-Wales_Bill_-_Impact_Assessment_-_Report_Stage_-_Final_10_6_14_pdf.txt", " Description of options considered including do nothing The Bill gives the Assembly full control over whetherhow to tax disposals to landfill in Wales"], ["2014-treasury-dec-140220_Letter_and_annexes_from_HMT_to_Govt_Actuary_3.txt", " The Sheriffs\u2019 Scotland Act 1961  Pensions  4"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", " The table below sets out departmental spend split into categories based on the Cabinet Office\u2019s standard definitions and cover areas such as people, estates, procurement, ICT and corporate services"], ["2014-treasury-dec-FRAB__119__08_-_Annex_H_-_2014-15_FReM.txt", "2  This chapter also considers the accounting treatment of termination benefits also known as early departure costs or compensation payments by the above public sector pension schemes for which there is no applicable financial reporting standard"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", "1 billion 2011-12 217"], ["2014-treasury-dec-39796_Cm_8847_Print_Ready.txt", " To view this licence, visit www"], ["2014-treasury-dec-37630_Budget_2014_Web_Accessible.txt", "80 As set out in Annex B, high levels of debt impose significant burdens now and in the future through higher interest payments, reducing resources available to support public services"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " In this case, under subsection 2 of new section 863J, the amount determined by subsection 5 of new section 863J is treated as a profit of the relevant tax year, made in the AIFM trade and taxable under Chapter 2 of Part 2 of ITTOIA 2005"], ["2014-treasury-dec-FRAB__120__Minutes_of_meeting.txt", " Since the December meeting, further consultation was undertaken with the Finance Leadership Group on the high level principles to ensure there was continued senior buy-in across Whitehall to the projects initial outputs"], ["2014-treasury-dec-Diverted_Profits_Tax.txt", " Clause 13 places a duty upon a company to notify an officer of Revenue and Customs if they are within the scope of the diverted profits tax"], ["2014-treasury-dec-44695_Accessible.txt", "195 Leeds Bradford Airport connectivity  The government is publishing the outcome of a feasibility study on improved connectivity at Leeds Bradford International Airport, setting out the potential connectivity benefits of a new link road costing 38 million and recommending further consideration of opportunities for a rail link"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " 2 In Part 6 pensions and pension contributions of Schedule 3 payments to be disregarded in the calculation of earnings for the purposes of earnings-related contributions, at the end of paragraph 10A armed forces early departure scheme paymentse, insert or by the Armed Forces Early Departure Payments Scheme Regulations 2014 S"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_print.txt", " As more and more people use the Service, act on what they find, and recommend to friends and family that they too come to us for help and guidance, we can develop real momentum and start to realise our goal of helping people understand the difference good advice about money can make to their lives"], ["2014-treasury-dec-Aggregates_levy_-_credits_in_Northern_Ireland.txt", "  5  The period mentioned in subsection 3b a begins with 1 April 2004, and b ends with 30 November 2010"], ["2014-treasury-dec-45502_Cm_8988_Print.txt", "4 Significant programmes of change on a range of IT systems are underway across the department"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", "120 This work of the competition authorities is part of a wide-reaching programme of government reforms to address competition issues in banking"], ["2014-treasury-dec-Modernising_the_taxation_of_corporate_debt_and_derivative_contracts.txt", "  20  25  30  35  40  Transitional provision relating to fixed capital asset or project 115  If in an accounting period of a company beginning before 1 January 2016 credits or debits relating to a fixed capital asset or project were as a result of section 320 of CTA 2009 brought into account for the purposes of Part 5 of that Act, the condition in subsection 1c of section 320 as amended by  45  42  Consultation draft Schedule 1  Loan relationships and derivative contracts Part 5  Commencement and transitional provisions  paragraph 13 is to be taken to be met in relation to that fixed capital asset or project in subsequent accounting periods"], ["2014-treasury-dec-FSCS_annual_report_2014_print.txt", " This was to meet 90 per cent of other\u2019 claims within six months of receiving a completed application form"], ["2014-treasury-dec-PESA_2014_-_print.txt", "44 As mentioned above, the data for Central Government support used in the calculation of LASFE is based on data in Central Government departments\u2019 budgets and the total spending is from the Local Government sources"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", "  84\u2003\u2003 Annual report and accounts 2013-14  Report Please see my report on pages 86 to 105  Sir Amyas C E Morse Comptroller and Auditor General 14 July 2014 National Audit Office 157-197 Buckingham Palace Road Victoria London SW1W 9SP  Annual report and accounts 2013-14\u2003\u2003 85  The Report of the Comptroller and Auditor General to the House of Commons Summary Scope of this report This is my fourth report on HM Treasury\u2019s Annual Report and Accounts"], ["2014-treasury-dec-BRRD_impact_assessment_revised.txt", " One in two out status 20  105"], ["2014-treasury-dec-Russia.txt", " GenderMale Listed on 02122014 Last Updated 31122020 Group ID 13180"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_web.txt", " Throughout the year we have focused particularly on reaching this target market through our communications  by sending mail-drops to postcodes with high densities of these groups, and by focusing our print, television, radio and outdoor campaigns to target these groups"], ["2014-treasury-dec-PSS_April_2014.txt", "30am 30 April 2014 Public Spending Statistics April 2014  Table 10 Public sector expenditure on services by economic category, 2008-09 to 2012-13 million National Statistics 2008-09  2009-10  2010-11  2011-12  2012-13  outturn  outturn  outturn  outturn  outturn  Public sector current expenditure on services Pay  160,322  165,153  169,345  166,162  164,979  Gross current procurement  185,664  193,746  188,661  189,329  193,443  Income from sales of goods and services  -52,892  -51,863  -47,463  -44,963  -46,021  Current grants to persons and non-profit bodies  198,598  218,049  222,635  229,094  234,627  Current grants abroad  1,592  5,057  8,461  6,768  9,131  Subsidies to private sector companies  7,211  8,287  7,941  8,246  7,802  Subsidies to public corporations  1,058  1,016  706  476  1,728  Net public service pensions  3,052  3,611  4,627  6,678  8,627  757  1,445  4,242  2,215  3,809  32,497  30,956  45,891  48,983  48,087  Grant equivalent element of student lending Public sector debt interest Other Total public sector current expenditure on services Accounting adjustments  63  65  59  82  238  537,922  575,523  605,103  613,071  626,450  30,011  29,487  30,165  30,963  29,790  567,933  605,010  635,268  644,034  656,240  Public sector capital expenditure on services Capital grants1  24,944  22,961  15,566  12,061  10,974  Gross capital procurement  42,447  45,113  42,832  38,022  35,391  Income from sales of capital assets  -3,108  -2,952  -3,258  -4,108  -3,183  -  -  -  -  -  64,283  65,123  55,139  45,975  43,182 -25,266  Total public sector current expenditure  Other Total public sector capital expenditure on services Accounting adjustments Total public sector capital expenditure Total public sector expenditure on services Accounting adjustments2 Total Managed Expenditure  3  3,410  3,269  4,298  4,696  67,693  68,392  59,437  50,671  17,916  602,205  640,646  660,242  659,046  669,632  33,421  32,756  34,463  35,659  4,524  635,626  673,402  694,705  694,705  674,156  1 Transactions from 2008-09 onwards have been affected by financial sector interventions"], ["2014-treasury-dec-44695_Accessible.txt", "120 Clean, safe and secure energy supplies are a key component of the UK\u2019s economic infrastructure"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " One such safeguard is the requirement on HMRC to be satisfied that the debtor is aware they owe HMRC a debt  to meet this requirement HMRC will ensure that every debtor will receive a face-to-face visit from HMRC\u2019s agents, before their debts are considered for recovery through DRD"], ["2014-treasury-dec-PESA_2014_-_print.txt", "2 Secondary education 9"], ["2014-treasury-dec-cluster_area_allowance_consultation.txt", " If we receive a request for disclosure of the information we will take full account of your explanation, but we cannot give an assurance that confidentiality can be maintained in all circumstances"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", " EU income is recognised by WGA entities for funding they expect to receive from the EU in respect of expenditure incurred on EU supported projects"], ["2014-treasury-dec-OLD_complete_v3.txt", " It can also make the system of taxing BiKs easier for employees to understand and more efficient at collecting the right amount of tax in real time"], ["2014-treasury-dec-EU_finances_2014_final.txt", " It calculates the rebate on the basis of a forecast of contributions to the EU Budget and of receipts from it"], ["2014-treasury-dec-FRAB_121_minutes.txt", " The most significant changes proposed in the draft Command Paper were noted as being i  in the performance section, entities are to be given greater freedoms to report against their own KPIs rather than mandated performance measures  ii  in the accountability section it is proposed that in future the spirit rather than the letter of Companies Act requirements are followed to 1  FRAB 121 provide a more coherent and tailored set of reporting requirements for central government entities and iii  in the financial reporting section a change in format of the financial statements to mirror more closely WGA which is based more directly on IFRS"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", " These are not included under employee benefits"], ["2014-treasury-dec-Treasury_minutes_web.txt", "  Recommendation implemented"], ["2014-treasury-dec-main_supply_estimates_2014_2015_web.txt", " A corresponding cash amount is required to enable repayment to be made to the Fund by July 2014"], ["2014-treasury-dec-Avoidance_schemes_involving_the_transfer_of_corporate_profits.txt", " In the scheme, a company enters into a derivative contract known as a total return swap, with a parent company or another group company, generally located in a tax haven"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", " Where posts have been occupied for part of the year or the prior year, full year equivalent gross salaries for the post are also shown"], ["2014-treasury-dec-avoidance_discussion_paper_with_covers_final.txt", " What changes could be made to legislation that sets out which types of ratepayers or properties are eligible for exemptions or reliefs, to make it easier for authorities to distinguish between ratepayers legitimately entitled to reliefs or exemptions and those seeking to abuse them 6"], ["2014-treasury-dec-FRAB__119__08_-_Annex_H_-_2014-15_FReM.txt", " For physical assets, the note should provide information on the asset categories involved"], ["2014-treasury-dec-OLD_complete_v3.txt", "  Background to the measure This measure was announced at Autumn Statement 2014"], ["2014-treasury-dec-supplementary_estimates_and_new_estimates_2013_14_120214_correction.txt", "  10,000,000  -10,000,000  Section D to Section A Transfer of funding"], ["2014-treasury-dec-39796_Cm_8847_Accessible.txt", " Recommendation The proposed joint strategy between UKTI, FCO and BIS on exports, and the new joint country plans will need to be clear on roles and responsibilities, set out how the organisations will work together, and provide a single action plan for promoting UK exports centrally and at overseas locations"], ["2014-treasury-dec-44369_Cm_8958_print_ready.txt", " The MPA should publish more information on each project, including spend-to-date, even if this means reviewing the government\u2019s transparency policy"], ["2014-treasury-dec-37630_Budget_2014_Web_Accessible.txt", "9 of total issuance will be issued by auction Available at www"], ["2014-treasury-dec-PU1643_Charter_budget_responsibility_update_print.txt", " The OBR will also determine any resultant impact of the policy on its economic forecast ahead of publication"], ["2014-treasury-dec-PU1678_final__1_.txt", " This allows the transfer of retail deposits without it being necessary to transfer any assets that may be offset against those liabilities for example, offset mortgages"], ["2014-treasury-dec-37630_Budget_2014_Web_Accessible.txt", "141 To support SME access to finance, the government will create a 500 million Builders Finance Fund, which will provide loans to developers to unlock 15,000 housing units stalled due to difficulty in accessing finance"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " 10 for a deliberate whether or not concealed inaccuracy in a document or failure to comply with a tax obligation or notify a tax liability"], ["2014-treasury-dec-FRAB__120__07_-_Annex_C_-_FT_ARM_14-15.txt", " Consequently, the NHS foundation trust will have no provision for clinical negligence claims"], ["2014-treasury-dec-Fuel_duty_-_aqua_methanol.txt", " When it is set aside for use, or used, as an additive or extender, section 6AG 3b provides that the rate of duty is that prescribed by a Treasury Order"], ["2014-treasury-dec-PESA_2014_-_print.txt", "1 Executive and legislative organs, financial and fiscal affairs, external affairs 1"], ["2014-treasury-dec-Children_s_television_tax_relief.txt", " More details can be found in the policy costings document published alongside Autumn Statement 2014"], ["2014-treasury-dec-SDPR_Update_September_2014___published_as_Clarifications_.txt", " Where this is the case, the terminating payment amount used in the calculation of Relative Loss is assumed to be equal to the calculated payment amount rather than the amount shown in the policy data"], ["2014-treasury-dec-Public_Service_Pensions_Valuations_and_Employer_Cost_Cap_Directions_2014_archived_version.txt", "  The valuation report special applications Application of Part 2 to local government workers 44"], ["2014-treasury-dec-EEA_Accounts_2013-14_-_web.txt", " EFA liaises with the Bank and DRM to produce the annual accounts"], ["2014-treasury-dec-131217_Letter_and_annexes_from_Govt_Actuary_to_HMT_2.txt", " As above, this is also a consequence of difference 3 and the application of direction 562 and direction 652 to the general specification of the data, methodology and assumptions"], ["2014-treasury-dec-Country_and_Regional_Analysis_November_2014_Combined.txt", "A of PESA 2014 for details"], ["2014-treasury-dec-Public_Service_Pensions_Valuations_and_Employer_Cost_Cap_Directions_2014_archived_version.txt", " 2 For the purposes of this direction, the liabilities of the scheme must include a any right or entitlement to present or future benefits that has accrued under the scheme rules to or in respect of a member of the scheme including a pension credit member b any right or entitlement to present or future benefits that has accrued under the scheme rules to or in respect of any other person and c any other liability of the scheme that the responsible authority considers to be relevant"], ["2014-treasury-dec-SDPR_Update_September_2014___published_as_Clarifications_.txt", "0  31122001  01-Jan-02  31-Mar-03  15-Apr-02  30-Jun-02  3"], ["2014-treasury-dec-PESA_2014_-_print.txt", " All outturn data in this chapter are National Statistics"], ["2014-treasury-dec-SDPR_Update_September_2014___published_as_Clarifications_.txt", " 39 Table 11 Scottish Widows With-Profit Annuity Top-up bonuses "], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", " Finance Bill 2014  Taxation of financial services sector 2"], ["2014-treasury-dec-Note_on_HMRC_condocs_published_180614.txt", " Trivial benefits One further issue by way of background, that in many ways emphasises the need for a standard figure, is the variety of figures that employers had negotiated with HMRC"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", "  Policy background   What is being done and why  7"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_print.txt", " Operating lease commitments At 31 March 2014 the Money Advice Service had outstanding commitments for the future minimum lease payments under non cancellable operating leases which fall due as follows  Year ended 31Mar14  Year ended 31Mar13  \u2019000  \u2019000  Not later than 1 year  502"], ["2014-treasury-dec-Modernising_taxation.txt", "  12  In CTA 2010, omit paragraph 611 of Schedule 1"], ["2014-treasury-dec-Wales_Bill_-_Explanatory_Notes_-_Report_Stage_-_Final_10-6-14.txt", " If a resolution is cancelled it may be replaced by another Welsh rate resolution, provided that that replacement resolution is passed before the start of the tax year for which it is to apply"], ["2014-treasury-dec-survivor-benefits-in-occupational-pension-schemes-annex-b.txt", " of members Total current Average age 000s pension bn  18  Males  209  2"], ["2014-treasury-dec-CAPITAL_GAINS_TAX_NON_RESIDENTS_AND_UK_RESIDENTIAL_PROPERTY.txt", " 2 If the conditions in sub-paragraph 4 are met at, or at any time before, the completion of the disposal, the building is taken to have been unsuitable for use as a dwelling throughout the part of the relevant ownership period when the works were in progress"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", "  RESOLUTION 11, 16  FINANCE BILL 2014 CLAUSE 16  6"], ["2014-treasury-dec-PESA_2014_-_print.txt", "  Capital budget   Net lending to the private sector 38"], ["2014-treasury-dec-Public_Spending_Statistics_July_2014_consolidated_revised.txt", " All data are National Statistics and are based on the expenditure on services framework explained in Annex E"], ["2014-treasury-dec-Pension_Liberation_Policy_Pack__v2_0.txt", "  3  Paragraphs 392, 40 and 44 to 49 of Schedule 36 to the Finance Act 2008 penalties for failure to comply with information notice etc apply in relation to the failure or obstruction as they apply in relation to a failure or obstruction mentioned in paragraph 391 of that Schedule"], ["2014-treasury-dec-elps_annex_final.txt", "  Discount Rate  The rate of return assumed for discounting Future Losses or Future Gains on CWP business from the Nominal Maturity Date to the End Date"], ["2014-treasury-dec-Partnerships_Mixed_membership_partnerships__Alternative_investment_fund_managers__Transfer_of_assets___income_Streams_through_partnerships.txt", "    If a member of XYZ LLP receives their profit share from ABC rather than XYZ UK LLP then that is an indicator that the excess profit allocation rules will apply"], ["2014-treasury-dec-OLD_complete_v3.txt", "  Current law Landfill tax primary legislation is contained in Finance Act FA 1996  sections 39 to 71 and Schedule 5"], ["2014-treasury-dec-avoidance_discussion_paper_with_covers_final.txt", " Unlike evasion, avoidance is not in itself illegal, but it involves exploiting business rates law to gain a financial advantage that Parliament did not intend"], ["2014-treasury-dec-FRAB__119__08_-_Annex_I3_-_NDPB_GREEN_2014-15.txt", "  Commitments under leases  Where material, agencies should disclose commitments under leases"], ["2014-treasury-dec-FRAB__119__09_-_Draft_Code_of_Practice_on_Local_Authority_Accounting_2014-15_with_Annexes.txt", "  CD 10 Paragraphs with minor amendments  m Remeasurements of the net defined benefit liability asset"], ["2014-treasury-dec-Wales_Bill_-_Impact_Assessment_-_Report_Stage_-_Final_10_6_14_pdf.txt", "  LANDFILL TAX The Commission recommended the devolution of landfill tax, with a corresponding reduction made to the block grant, thus allowing the Assembly to levy its own taxes in respect of the disposal of waste to landfill in Wales"], ["2014-treasury-dec-government_financial_reporting_manual_201314.txt", " 17 IAS 23 Borrowing Costs "], ["2014-treasury-dec-Russia.txt", " GenderMale Listed on 09112016 Last Updated 31122020 Group ID 13395"], ["2014-treasury-dec-FRAB__119__02_-_IFRS_13_Fair_Value_Measurement.txt", " Having worked further on this issue and mindful of the discussion recently held at CIPFALASACC where an approach to the adoption of IFRS 13 based on a service potential measurement objective was discussed, HM Treasury and CIPFA now propose that the measurement objective determining the valuation of assets used to provide services directly to the public be explicitly recognised as being to determine the valuation of the service potential of those assets"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", "3 Assets under construction Assets under construction are shown at accumulated cost with depreciation commencing when the asset is completed and brought into service"], ["2014-treasury-dec-ANNUAL_TAX_ON_ENVELOPED_DWELLINGS_RELIEF_DECLARATION_RETURNS.txt", " Estimates of compliance costs are shown in the table below, including an estimate of total costs for a five year period at present value"], ["2014-treasury-dec-OLD_complete_v3.txt", "  HMRC will be able to include additional information in the form used by promoters to provide the SRN to clients and by clients to provide the SRN to others"], ["2014-treasury-dec-supplementary_estimates_and_new_estimates_2013_14_120214_correction.txt", " The following individuals are responsible for the expenditure within this Estimate Accounting Officer  Sam Younger  Sam Younger has personal responsibility for the proper presentation of the department's resource accounts and their transmission to the Comptroller  Auditor General, and is also responsible for the use of public money and stewardship of assets"], ["2014-treasury-dec-Simplifying_link_company_requirements_for_consortium_claims.txt", " This creates a difference of treatment between UK link companies and those in the EEA or in other jurisdictions"], ["2014-treasury-dec-IFRS_16_Application_Guidance_December_2020.txt", "  Initial measurement Lease term 3"], ["2014-treasury-dec-OLD_complete_v3.txt", " From 1 March 2016, savings will extend to families with children under 16"], ["2014-treasury-dec-FRAB__119__08_-_Annex_G1_-_DEPARTMENT_YELLOW_2013-14.txt", "1 Accounting convention The Statement of Parliamentary Supply and related notes are presented consistently with Treasury budget control and Supply Estimates"], ["2014-treasury-dec-FRAB__119__08_-_Annex_G2_-_AGENCY_PINK_2013-14.txt", " Note entitiesAgencies should provide additional text if any payments are not covered by the CSCS, for instance, ex-gratia payments agreed with the Treasury or scheme details where using another scheme"], ["2014-treasury-dec-PU1616_OTS_employee_benefits_final_report.txt", " In putting these forward we are in effect reiterating recommendations we have made in the past, 6 but refining and focussing aspects of our previous proposals"], ["2014-treasury-dec-banking_reform_impact_assessment_05072014.txt", "18  Average Annual  Total Cost  excl"], ["2014-treasury-dec-Partnerships_Salaried_member_rules.txt", " Such shares may take into account personal and divisional performance as well as other factors, but with none of the members having a fixed entitlement to any of the divisional shares"], ["2014-treasury-dec-FRAB__120__04_-_Discount_rates.txt", "  Market vs non-market rates Using a market based rate increases credibility and impartiality and is more consistent with the general approach of International Financial Reporting Standards which prioritise the use of market based information"], ["2014-treasury-dec-staff_survey_2013.txt", " Overall, how happy did you feel yesterday  W04"], ["2014-treasury-dec-Russia.txt", "The Ukrainian Government has opened a criminal investigation into his alleged material and financial support to separatists"], ["2014-treasury-dec-37630_Budget_2014_Web_Accessible.txt", "  Budget 2014  61  2"], ["2014-treasury-dec-FRAB__119__09_-_Draft_Code_of_Practice_on_Local_Authority_Accounting_2014-15_with_Annexes.txt", "7  FRAB 119 09 Annex C CD 2  Group Accounts Standards  CHAPTER NINE  Group accounts 9"], ["2014-treasury-dec-Public_Spending_Statistics_July_2014_consolidated_revised.txt", " Environment protection  5"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", "  IAS 27 Consolidated and Separate Financial Statements IAS 27 requires parent undertakings to provide information about the economic activities of their group as a single economic entity in consolidated financial statements"], ["2014-treasury-dec-EEA_Accounts_2013-14_-_web.txt", " Delta measures the change in the value of a portfolio for each one basis point shift in the relevant yield curve"], ["2014-treasury-dec-Public_Spending_Statistics_July_2014_consolidated_revised.txt", "2 shows public sector expenditure on services by United Nations Classification Of the Functions Of Government COFOG level 1 from 1990-91"], ["2014-treasury-dec-guidance_on_asset_valuation.txt", " The value of the property should normally be based on the cost of a modern equivalent asset that has the same service potential as the existing asset and then adjusted to take account of obsolescence"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", "  Entities that are minor A number of small entities are not consolidated within the accounts on the basis of materiality"], ["2014-treasury-dec-Modernising_the_taxation_of_corporate_debt_and_derivative_contracts.txt", " Paragraph 63 omits sections 606A to 606H, which are superseded by the antiavoidance provisions introduced by paragraph 86"], ["2014-treasury-dec-UK_Sovereign_Sukuk_PLC_Offering_Circular.txt", " The Lords Commissioners of Her Majesty\u2019s Treasury HMT\u2019\u2019 has undertaken to procure payments by, or the performance of any other obligation of, the Trustee andor DCLG under the Certificates or the Transaction Documents as defined herein, respectively, by or on behalf of the Trustee andor DCLG, as applicable, and each Certificateholder has the right to bring a direct claim against HMT in relation thereto pursuant to the Procurement Undertaking as more particularly described herein"], ["2014-treasury-dec-Russia.txt", " Organisation Name JOINT-STOCK COMPANY 'LENPROMTRANSPROYEKT' Address Ave"], ["2014-treasury-dec-Final_IA_-_ring-fencing_and_depositor_preference.txt", " For the annual cost of equity capital, an assumed range of 8 per cent  16 per cent has been used, a range based around a long-run historical average cost of equity9 to banks of 11"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " A director is remunerated if during the longer applicable period he or a partnership of which he is a member receives, or is entitled to receive, a payment from a related person as defined in subsection 3"], ["2014-treasury-dec-elps_annex_final.txt", " 11 is the threshold because this was the highest standard ABR that Equitable Life ever offered"], ["2014-treasury-dec-FRAB__119__08_-_Annex_H_-_2014-15_FReM.txt", " 2 Charitable ALBs may apply the general principle of exemption from related party disclosure in respect of trustees acting as agents of the charity, in accordance with the parameters contained within the Charities SORP"], ["2014-treasury-dec-AS2014_distributional_analysis_final.txt", " The results are then compared to understand how changes in spending impacts on individual households"], ["2014-treasury-dec-OLD_complete_v3.txt", " Tax exemption for travel expenses of members of local authorities"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", " UK government securities, bank and supranational bonds comprise 10 2012 15 of investment securities held"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", "9 The National Accounts remain the measure used to assess the economic and fiscal position of the UK for policy purposes"], ["2014-treasury-dec-36048_Cm_8774.txt", "93  International DFID  5  2"], ["2014-treasury-dec-Cm_8869_Scotland_Analysis.txt", " The defence sites currently in Scotland would not necessarily fit with an independent Scotland\u2019s future defence needs"], ["2014-treasury-dec-36048_Cm_8774.txt", " The replies received were very positive and illustrate that action has been taken to implement the Committee\u2019s recommendations"], ["2014-treasury-dec-main_supply_estimates_2014_2015_print.txt", " the repayment of a grant"], ["2014-treasury-dec-PESA_2014_-_print.txt", " Defence -  -  -  -  -  5  -  -  5  -  -  4  -  -  4  -  -  3"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", "  2 Under accounting standards, the Statement of Financial Position only records the fair value of the guarantee liability a representation of the risk to which HM Treasury is exposed which is usually equal to the fee received for provision of the guarantee"], ["2014-treasury-dec-45502_Cm_8988_Print.txt", " The MRP has continued to reduce in size and by June 2014 stood at just over 173,500 records, its lowest point since March 2012"], ["2014-treasury-dec-FSCS_annual_report_2014_print.txt", " It is not anticipated that any material liabilities will arise from the redundancy plans"], ["2014-treasury-dec-FRAB__119__08_-_Annex_G4_-_MAGENTA_PENSION_SCHEME_2013-14.txt", " The note should reflect the actual circumstances of the Scheme itself"], ["2014-treasury-dec-Payment_systems_regulator_IA.txt", " RESTRICTED 12  RESTRICTED RESTRICTED RESTRICTED RESTRICTED  The main additional costs are estimated to be  i  i  transitional administrative set-up costs for the regulator  ii  ongoing administrative costs for the regulator  iii  transitional costs for regulated firms and  iv  ongoing compliance costs for regulated firms"], ["2014-treasury-dec-government_financial_reporting_manual_201314.txt", "  Schemes which act as an agent 12"], ["2014-treasury-dec-FRAB__119__08_-_Annex_F_Chapter_05_Form_and_content__2013-14.txt", " This means those who influence the decisions of the entity as a whole rather than the decisions of individual directorates or sections with the reporting entity"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", "124 Bank levy rate  The government will set the full rate of the bank levy at 0"], ["2014-treasury-dec-ENFORCEMENT_BY_DEDUCTION_FROM_ACCOUNTS.txt", "  Other impacts  Justice impact test the measure includes a right of objection to HMRC followed by a right of appeal to the County Court"], ["2014-treasury-dec-Russia.txt", "Remains active in supporting separatist actions or policies"], ["2014-treasury-dec-Further_devolution_manchester_nov_2015.txt", " The agreement between each Managing Authority and the Intermediate Body will be set out in writing"], ["2014-treasury-dec-Partnerships_Mixed_membership_partnerships__Alternative_investment_fund_managers__Transfer_of_assets___income_Streams_through_partnerships.txt", " A partner will be subject to tax on the remuneration when the right to the instruments vests"], ["2014-treasury-dec-PU1719_HMT_Science_.txt", " The existing seven Catapults are widely supported by the business community"], ["2014-treasury-dec-45502_Cm_8988_Print.txt", " The Government plans to supplement the MPLA with a new programme for those below SCS to ensure that civil servants at all levels are developing delivery expertise, through the Projects Leadership Programme"], ["2014-treasury-dec-PU1738_print_CMYK.txt", " Payments toward fostering regional growth and employment Heading 1b were set at 50"], ["2014-treasury-dec-Modernising_the_taxation_of_corporate_debt_and_derivative_contracts.txt", "  30  35  1 Section 328 exchange gains and losses is amended as follows"], ["2014-treasury-dec-Enhanced_capital_allowances_for_cars_and_goods_vehicles.txt", " The impact of changes in the qualifying CO2 threshold for cars is expected to be negligible, as an individual car\u2019s CO2 emission data is set out in its vehicle registration certificate V5C"], ["2014-treasury-dec-FRAB__119__09_-_Draft_Code_of_Practice_on_Local_Authority_Accounting_2014-15_with_Annexes.txt", "37  An authority shall disclose the circumstances of any transfer of assets and liabilities to a non-public-sector body arising from the transfer of one or more functions to that body"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", "6 Where civil servants work for the devolved administrations, pay is a matter for these administrations"], ["2014-treasury-dec-ias_16_guidance_practical_implication_of_accounting_for_roads_under_ifrs.txt", "PRACTICAL IMPLICATION OF ACCOUNTING FOR ROADS UNDER IFRS  Summary of key changes   All maintenance that maintains the service potential of the road network will be capitalised"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", "  Emergency Preparedness 2"], ["2014-treasury-dec-AS2014_data_sources_final.txt", "ukonsrellmslabour-market-statisticsnovember-2014index"], ["2014-treasury-dec-2902216_ScotlandAnalysis_Conclusion_acc2.txt", " They also contribute to operations around the world, including in fragile states, to support the prevention of conflict and respond to humanitarian crises"], ["2014-treasury-dec-PU1678_final__1_.txt", " The Government considers that it is important to retain this, in order to allow the transfer of a retail deposit book as a whole, including covered deposits, either to a private sector purchaser or a bridge bank"], ["2014-treasury-dec-06._2013-14_MAGENTA_PENSION_SCHEME.txt", " IFRSbased accounts will record all of the income, regardless of the budgetary limit"], ["2014-treasury-dec-Disguised_fee_income.txt", " These are likely to share protected characteristics with others of above average means, and equality groups represented in lower income groups are less likely to be affected"], ["2014-treasury-dec-44695_Accessible.txt", "54 The government has set out its ambition to have the highest employment rate in the G7"], ["2014-treasury-dec-PN_April_2014.txt", " The end-April 2014 total was -2 million -1 million2 compared with -4 million -3 million 3 at end-March 2014"], ["2014-treasury-dec-UK_Sovereign_Sukuk_PLC_Offering_Circular.txt", " Clearing Systems The Certificates have been accepted for clearance through Euroclear and Clearstream, Luxembourg which are the entities in charge of keeping the records under common code 107924981 and ISIN XS1079249816"], ["2014-treasury-dec-main_supply_estimates_2014_2015_print.txt", " Providing a professional procurement service to the public sector to enable organisations to deliver improved value for money in their commercial activities"], ["2014-treasury-dec-PU1624_final__web_.txt", "58 The Treasury may impose a charge within DEL on the relevant department adjusting its budget downwards to reflect the cost to the Exchequer of EU spending outcomes"], ["2014-treasury-dec-PU1643_Charter_budget_responsibility_update_print.txt", "5 Should the Treasury wish to change its objectives andor the mandate for fiscal policy, this shall be achieved through the formal process for modifying this Charter for Budget Responsibility the Charter set out in Section 1 of the Budget Responsibility  National Audit Act 2011"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " Subsection 6 provides that sections 425 or 431 of ITEPA do not apply in relation to the new securities"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", " During 2013-14, the Treasury Group made 84"], ["2014-treasury-dec-UK-China_policy_outcomes.txt", " Both sides will actively give impetus to the implementation of the consensus  delivered by paragraph 3 in The Joint Declaration of the Government of the United Kingdom of Great Britain and Northern Ireland and the Government of the People's Republic of China, by designating certain think tanks to jointly organise a Sino-UK Reform and Innovation Forum"], ["2014-treasury-dec-FRAB__120__03_-_Annex_A__ITC_and_WG_Report.txt", "  B4  Exactly the same formula is used by each local authority to calculate the budget share for all categories of school within its area, including academies"], ["2014-treasury-dec-solvency_2_consultation_annex_b.txt", "  CHAPTER 3 Rule waivers Modification or waiver of rules 7"], ["2014-treasury-dec-PESA_2014_-_print.txt", " Certain trading operations of the BBC are treated as self-financing public corporations in AME"], ["2014-treasury-dec-SDLT_ALTERNATIVE_PROPERTY_FINANCE_RELIEF.txt", "  Policy objective This measure makes the tax system fairer and more straightforward by ensuring that those who finance the purchase of their home using a home purchase plan pay the same level of SDLT as those who use a conventional mortgage"], ["2014-treasury-dec-main_supply_estimates_2014_2015_web.txt", " Minute 10th March 2006 Fee Paid Judicial Office Holders\u2019 Pension Rights The MoJ is involved in a number of Unquantifiable Employment Tribunal cases relating to fee paid judicial office holders claiming retrospective pension rights"], ["2014-treasury-dec-STRENGTHENING_PENALTIES_FOR_OFFSHORE_NON_COMPLIANCE.txt", " 3 Sub-paragraph 2 does not apply in respect of a matter expressly provided for by this Schedule"], ["2014-treasury-dec-44695_Autumn_Statement__Print_ready_.txt", " The average rate of GDP per capita growth per quarter since the beginning of this Parliament has been higher than the period covering the previous two Parliaments"], ["2014-treasury-dec-SDPR_Update_September_2014___published_as_Clarifications_.txt", " For all eligible policies, a number of data validation and reconciliation checks are performed on the policy data"], ["2014-treasury-dec-44695_Accessible.txt", "6 shows business investment over the recession and recovery before and after Blue Book 2014"], ["2014-treasury-dec-EU_finances_2014_final.txt", "5 UK public sector receipts in 2014, mainly from the European Agricultural Fund of Guarantee FEAGA, European Agricultural Fund for Rural Development EAFRD and the Social and Regional Development Funds, are expected to be around 4"], ["2014-treasury-dec-140220_Letter_and_annexes_from_HMT_to_Govt_Actuary_3.txt", " This will bring the cost caps for those schemes affected into line with those for the other schemes which will revalue with reference to prices, which were already unaffected by differences between short term and longer term price growth assumptions"], ["2014-treasury-dec-Notice_Russia_010721.txt", "  check whether you maintain any accounts or hold any funds or economic resources for the persons set out in the Annex to this Notice 1  ii"], ["2014-treasury-dec-Letter_to_the_Chancellor_from_the_Governor_-_FPC_and_MPC_appointments.txt", " Andy will relinquish his membership of the Financial Policy Committee from 1 June"], ["2014-treasury-dec-scotland_analysis_fiscal_policy_and_sustainability_print.txt", " Debt interest paid on this new issuance is at the rate for new debt for the given year"], ["2014-treasury-dec-assurance_frameworks_191212.txt", " Invoice reconciliations  Core Financial System etc"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", "198 Avoidance scheme using total return swaps  As announced at Autumn Statement 2013, the government will legislate to close down a tax avoidance scheme using derivative contracts which has enabled companies to pay their profits to a company in the same group located overseas, thus escaping a corporation tax liability"], ["2014-treasury-dec-FSCS_annual_report_2014_print.txt", " We expect further substantial recoveries from the Lehman estates"], ["2014-treasury-dec-PU1643_Charter_budget_responsibility_update_web.txt", "  Operation of fiscal policy 3"], ["2014-treasury-dec-scotland_analysis_fiscal_policy_and_sustainability_print.txt", "  land and buildings outside of the UK for example, the British Embassy in Paris"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", "4 deficit, equivalent to a balanced current budget with investment equal to its 2018-19 forecast level, under this illustrative scenario by 2035-36 debt only falls by around 2 of GDP from its 2015-16 peak"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " As a result, these superseded reliefs will be removed at the same time the new exemptions for mineralogical and metallurgical processes come into force"], ["2014-treasury-dec-37630_Budget_2014_Web_Accessible.txt", "66 Transferable tax allowances for married couples  From 2015-16 married couples and civil partners will be able to transfer 1,050 of their income tax personal allowance to their spouse or civil partner"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", "  2041 3rd paragraph  Prevents the use of a tax representative by persons not established in the EU using the special scheme for supplies of BTE services"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", " This information is subject to audit  h  Salaries and other remuneration in tabular format see detail at Annex1  i  Details of compensation payable to former senior managers this information is subject to audit"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", " The group structure and split of responsibilities as of 31 March 2014 can be found on pages 7-11 of this report"], ["2014-treasury-dec-spend04_sciencedoc_1_090704.txt", " This is the opportunity"], ["2014-treasury-dec-OOTLAR_19_March_2014__1_.txt", "  Current law Section 27 of the Income Tax Earnings and Pensions Act 2003 and sections 13 and 14 of the Income Tax Trading and Other Income Act 2005 impose a UK income tax charge on non-resident sportspeople's employment and self-employment income respectively, that is connected to a performance which takes place in the UK"], ["2014-treasury-dec-45502_Cm_8988_Accessible.txt", " Improved capability, consistent high standards and better planning help to professionalise implementation"], ["2014-treasury-dec-STRENGTHENING_PENALTIES_FOR_OFFSHORE_NON_COMPLIANCE.txt", " HMRC may charge penalties in cases where income, gains and assets etc"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", "ukreformthe-reform-plan  Annual report and accounts 2013-14\u2003\u2003 39  3"], ["2014-treasury-dec-MCD_annex_b_impact_assessment.txt", " The terms first and second charge refer to the priority of securities held by the lenders"], ["2014-treasury-dec-Partnerships_Salaried_member_rules.txt", " However, the period can be longer"], ["2014-treasury-dec-guidance_on_asset_valuation.txt", "  Buildings of conventional appearance that have specialised features 1"], ["2014-treasury-dec-DISCLOSURE_OF_TAX_AVOIDANCE_SCHEMES.txt", " 4 For the heading substitute Provision of information to HMRC by introducers"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", " The government uses a measure of PSND that excludes the temporary effects of financial interventions but includes the permanent ones PSND ex and is intended to show the underlying state of the public sector finances"], ["2014-treasury-dec-PU1719_HMT_Science_.txt", "36 We will fund independent reviews of STEM degree accreditation arrangements to improve quality and graduate employability, starting with Computer Science accreditation"], ["2014-treasury-dec-Scotland_analysis__Fiscal_policy_and_sustainability.txt", " To view this licence, visit www"], ["2014-treasury-dec-PU1678_final__1_.txt", "except in any of the circumstances set out in point diii of Article 324"], ["2014-treasury-dec-PU1657_Response_to_Remit_and_Recommendations_for_FPC__no_covers_.txt", " Second, over the past year the FPC has worked increasingly closely with the Monetary Policy Committee MPC, in particular on developments in the housing market"], ["2014-treasury-dec-budget_2014_data_sources.txt", "4 Proportion of total GDP growth accounted for by household consumption in recoveries after GDP trough Data Proportion of total GDP growth accounted for by household consumption, compared to the rest of the economy  Data source, including ONS source code if applicable HM Treasury Household consumption is defined as the sum of household consumption ABJR and non-profit institutions serving households consumption HAYO  Further reference information ONS Statistical Bulletin Gross Domestic Product, second estimate 2013Q4 httpwww"], ["2014-treasury-dec-Public_Spending_Statistics_July_2014_consolidated_revised.txt", "A in chapter 5 for details"], ["2014-treasury-dec-03._2013-14_DEPARTMENT_YELLOW.txt", " Cash flows arising from financing activities include Parliamentary Supply and other cash flows, including borrowing"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " 2 In section 10 Class 1A contributions benefits in kind etc, in subsection 1bii, for an excluded employment substitute lower-paid employment as a minister of religion"], ["2014-treasury-dec-elps_main_doc_final.txt", " The calculation of losses and payments are therefore consistent with AWP policies"], ["2014-treasury-dec-main_supply_estimates_2014_2015_web.txt", " Liability arising from the sale of Married Quarters estate to the Annington Group to continue to provide utilities - mainly electricity, gas, water and sewerage services on repayment terms to sites that are surrendered in the first 25 to 28 years which depend on adjacent bases for this service and to contribute to the cost of installing public utility services up to a maximum of 25M across the estate"], ["2014-treasury-dec-survivor-benefits-in-occupational-pension-schemes-annex-b.txt", " A summary of the breakdown of the total accruedcurrent pension by period of accrual is detailed below"], ["2014-treasury-dec-Russia.txt", "Position Secretary of the Sevastopol City Election Commission Other Information UK Sanctions List RefRUS0113 Date designated on UK Sanctions List 31122020 UK Statement of ReasonsFormer Secretary of the Sevastopol Electoral Commission until May 2019"], ["2014-treasury-dec-PU1616_OTS_employee_benefits_final_report.txt", " The OTS\u2019s recommendations in other chapters, particularly the review of the circumstances in which an employee should be treated as receiving a taxable benefit see Chapter 8, may slightly lessen the need for a widening of PSAs, but that will take time and broadening PSAs is a quick and easy win that will help business and will remain necessary despite action in other areas"], ["2014-treasury-dec-main_supply_estimates_2014_2015_web.txt", " financial support to Local Authorities, including revenue support grant and business rates retention transitional relief council tax freeze, localising council tax support, council tax benefit - new burdens, emergency assistance, elected mayors improvement, transformation and efficiency intervention action and capacity building in local authorities local government reviews and revisions to administrative and electoral boundaries payments to specified bodies payments to the Valuation Office Agency for rating and valuation services Audit Commission disbanding costs GLA General Grant Private Finance Initiative Special Grant GLA community right to build"], ["2014-treasury-dec-Efficiency_and_reform_in_the_next_Parliament.txt", "pdf  23  27  The Government will further improve its commercial capability"], ["2014-treasury-dec-main_supply_estimates_2014_2015_print.txt", " There is significant uncertainty surrounding the estimated liability and the timing of payments, which can fluctuate based on various factors such as medical evidence received, witness statements and whether claims proceed to trial or are settled early"], ["2014-treasury-dec-45502_Cm_8988_Print.txt", " Fifth, and crucially, the centre of government provides corporate leadership for the broader Civil Service"], ["2014-treasury-dec-SDPR_Update_September_2014___published_as_Clarifications_.txt", " 73 Notes to Tables 23 -27 "], ["2014-treasury-dec-Public_Spending_Statistics_July_2014_consolidated_revised.txt", " The GDP deflators used in this publication are those given below"], ["2014-treasury-dec-freedom_and_choice_in_pensions_web_210314.txt", " However, in a more flexible system it is important to ensure that providing people with access to their savings is balanced with the need to provide them with incentives to accumulate sufficient pension savings"], ["2014-treasury-dec-freedom_and_choice_in_pensions_web_210314.txt", "13 Under the new system, everyone will be entitled to flexibility, regardless of their total defined contribution pension savings"], ["2014-treasury-dec-FRAB__119__08_-_Annex_G1_-_DEPARTMENT_YELLOW_2013-14.txt", " The assets held at the reporting period date to which it was practical to ascribe monetary values comprised insert as relevant, for example monetary assets, such as bank balances and monies on deposit, and listed securities"], ["2014-treasury-dec-45502_Cm_8988_Accessible.txt", " This will help make the Civil Service more resilient and the business of Government more efficient"], ["2014-treasury-dec-FRAB_121_02_simplifying_and_streamlining_annual_report_and_accounts.txt", " The FReM adds a number of further  HM Treasury is proposing to retain the requirement to list the names of the persons who, at any time during the financial year, were directors of the company, in accordance with current public sector interpretations of the Companies Act but remove direct reference to the Act and a number of the other current disclosure requirements where these basic accountability needs of users are met elsewhere"], ["2014-treasury-dec-Wales_Bill_Command_Paper_-_English.txt", "  compliance  burdens  for  businesses  andor  73"], ["2014-treasury-dec-main_supply_estimates_2014_2015_web.txt", " In discharging these responsibilities, particular regard is given to - observing any accounting and disclosure requirements including any Accounts Direction and applying suitable accounting policies on a consistent basis - making judgements and estimates on a reasonable basis - stating whether applicable accounting standards, as set out in the Financial Reporting Manual FReM, or an organisation\u2019s version of it, have been followed, and explain any material departures in the accounts and - preparing the accounts on a going concern basis"], ["2014-treasury-dec-EEA_Accounts_2013-14_-_print.txt", " The EEA is under the control of the Treasury, whose prime objective in managing the EEA on behalf of the Government is to ensure the reserves are fit for purpose in order to meet current policy objectives and any potential future changes in policy"], ["2014-treasury-dec-AS2014_data_sources_final.txt", "html  5  Chapter 1 Paragraph 1"], ["2014-treasury-dec-OOTLAR_19_March_2014__1_.txt", " Direct long haul journeys from NI are those where the first part of the journey is to a destination outside Band A"], ["2014-treasury-dec-OLD_complete_v3.txt", "  Equalities impacts Impact on business including civil society organisations  No impact on equalities has been identified"], ["2014-treasury-dec-2-local-welfare-provision-review-nov-2014.txt", " for the existing Crisis Loans alignment payments, interim payments of benefit as well as Budgeting Loans was introduced"], ["2014-treasury-dec-39796_Cm_8847_Print_Ready.txt", " A recent example of the WGA information leading to a change is PF2, where a better understanding of the overall picture has led the implementation of a control total"], ["2014-treasury-dec-survivor-benefits-in-occupational-pension-schemes.txt", "    Benefits provided to opposite sex widowers are subject to the legal minimum that only accruals post-17 May 1990 must be taken into account in equalising between men and women"], ["2014-treasury-dec-Air_Passenger_Duty_-_child_exemption.txt", "  FINANCE BILL 2015 EXPLANATORY NOTE  AIR PASSENGER DUTY APD EXEMPTION FOR CHILDREN IN STANDARD CLASS  SUMMARY 1"], ["2014-treasury-dec-PU1616_OTS_employee_benefits_final_report.txt", "51 If voluntary payrolling of benefits is introduced and employers are no longer required to submit P11Ds in relation to payrolled benefits, the following points need to be considered"], ["2014-treasury-dec-Venture_Capital_Schemes.txt", " Small and micro business assessment tax-advantaged venture capital schemes are reliefs intended to help small and micro businesses and changes to them may therefore have an impact on such business"], ["2014-treasury-dec-ENFORCEMENT_BY_DEDUCTION_FROM_ACCOUNTS.txt", " Once the safeguarded amount has been fully matched against the available amounts across the accounts, the remainder of those accounts may be subject to a hold"], ["2014-treasury-dec-44695_Autumn_Statement__Print_ready_.txt", "5 billion from Lloyds Banking Group and Royal Bank of Scotland relating to government support and participation in government intervention schemes   received more than 19 billion in repayments from NRAM plc and Bradford  Bingley,  with UK Asset Resolution Ltd completing the sale of a further 2"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " The amendments also extend the existing provisions relating to the failure to provide information or the provision of inaccurate information to include documents provided in connection with the application as well as where the scheme administrator has deliberately obstructed an HMRC official in connection with an inspection of documents on the business premises of the scheme administrator, where the inspection was approved by the tribunal"], ["2014-treasury-dec-Wales_Bill_-_Explanatory_Notes_-_Report_Stage_-_Final_10-6-14.txt", "  Section 116E5 sets out that section 116E1 will not apply if the individual is a Scottish parliamentarian for the whole or any part of the tax year  further explanation is set out in section 116F"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " From 1 April 2016 a further new band will come into effect for properties valued at more than 500,000 but not more than 1 million"], ["2014-treasury-dec-20140310_bailin_section48p_order_CONSULTATION_DRAFT_FINAL_FINAL__2_.txt", " Set-off or netting may take place under set-off arrangements, netting arrangements or title transfer collateral arrangements as defined in section 48P2 of the Act"], ["2014-treasury-dec-South_Sudan__1_.txt", "002 Further Identifiying InformationIs the SPLM-IO Chief of General Staff and was previously the commander of opposition forces in Jonglei State"], ["2014-treasury-dec-budget_2014_data_sources.txt", "html  17  Data Stock of household financial assets  Data source, including ONS source code if applicable ONS Household total financial assets NNML  Further reference information United Kingdom Economic Accounts, Q3 2013 httpwww"], ["2014-treasury-dec-DAO_GEN_04-14_Accounts_Direction_2014-15_18_December_2015.txt", " The Trust Statement shall include         a Foreword by the Principal Accounting Officer a Statement of the Principal Accounting Officer\u2019s Responsibilities a Governance Statement a Statement of Revenue, Other Income and Expenditure a Statement of Financial Position a Cash Flow Statement and such notes as may be necessary to present a true and fair view"], ["2014-treasury-dec-FSCS_annual_report_2014_print.txt", " In the restated results this gives rise to a reduction in net financial income of 299,000 for the year ended 31 March 2013"], ["2014-treasury-dec-OLD_complete_v3.txt", "  128  Impact on individuals, households and families  This measure will save a family taking a flight in the lowest class of travel within the UK or Europe 13 per child under the age of 12 and 71 per child, to countries over 2000 miles away on capital-to-capital distance"], ["2014-treasury-dec-Russia.txt", " POB Skvortsovo Village, Simferopol Region, Crimea, Ukraine a"], ["2014-treasury-dec-FRAB__119__08_-_Annex_I1_-_DEPARTMENT_YELLOW_2014-15.txt", " Departments might expand the note to reflect the definition as it is reflected in their own circumstances"], ["2014-treasury-dec-45502_Cm_8988_Accessible.txt", " Where there is an operational need to have commercial accounts, Boards should ensure that cash balances are invested in interest earning accounts, while having due regard for credit risk"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", " Other provisions also included a new 3"], ["2014-treasury-dec-supplementary_estimates_and_new_estimates_2013_14_120214_correction.txt", " Transfer out to Securities  Intelligence Agencies Re Equipment support costs Section E  -2,800,000  387  Total  Ministry of Defence  Supplementary Estimates, 2013-14  xiii"], ["2014-treasury-dec-Depositor_preference_SI_30-6-14.txt", " In section 328 of the Insolvency Act 1986 priority of debts, after subsection 1 insert 1A Ordinary preferential debts within the meaning given by section 386 rank equally among themselves after the expenses of the winding up and shall be paid in full, unless the assets are insufficient to meet them, in which case they abate in equal proportions among themselves"], ["2014-treasury-dec-main_supply_estimates_2014_2015_print.txt", " Income arising from Payment of rates by accredited representatives of Commonwealth and foreign countries and certain international organisations, refunds from local authorities"], ["2014-treasury-dec-EEA_Accounts_2013-14_-_print.txt", " Currency risk is the risk of financial loss arising from fluctuations in exchange rates"], ["2014-treasury-dec-PU1616_OTS_employee_benefits_final_report.txt", " However, we have to acknowledge the issue and note that most of the employers we spoke to were larger businesses this possible manipulation may be more of an issue in small businesses"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " 4 The transitional adjustment for each relevant accounting period is calculated as follows"], ["2014-treasury-dec-promoters_of_tax_avoidance_schemes_amendment_of_return_to_take_account_of_relevant_judicial_rulings_and_dotas.txt", "  5  Paragraphs c and d of subsection 3 do not apply to the extent that the tribunal is satisfied that taking the action specified in those paragraphs might prejudice the assessment or collection of tax"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", " Remuneration report detail 2"], ["2014-treasury-dec-SDPR_Update_September_2014___published_as_Clarifications_.txt", "14  Paragraph 67 For are unreliable"], ["2014-treasury-dec-FRAB__120__Minutes_of_meeting.txt", " The draft FRAB report was also provided to Members, who were asked to provide comments on the new format of the report and to provide any suggested amendments on content to the FRAB Secretariat by email with all Members in copy by Wednesday 9 April 2014 so as to ensure a timely publication"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", " In addition, NHS bodies are required, in accordance with the FReM, to include commentaries on the subjects below"], ["2014-treasury-dec-Pension_Liberation_Policy_Pack__v2_0.txt", " There are two key exceptions rights can be given up in favour of higher pensions for dependents or rights can be given up to fund the making of an authorised surplus payment to the scheme\u2019s sponsoring employer section 172A of FA 2004"], ["2014-treasury-dec-Dual_Contracts_pack.txt", "  Paragraph 8 contains the commencement provisions for the legislative change"], ["2014-treasury-dec-131010_Letter_and_annexes_from_HMT_to_Govt_Actuary_2.txt", " The Act also specifies that scheme regulations will provide for a procedure for the responsible authorityscheme manager, employers and members to reach agreement on any changes to the schemes if the cost cap is breached"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", " If discounted cash flows are used, the discount rate to use is the higher of the rate intrinsic to the financial instrument and the real discount rate set by Treasury"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", " On 4 October 2012 the bilateral loan agreement was revised, reducing the interest rate to the UK\u2019s cost of funding plus a service fee of 0"], ["2014-treasury-dec-PESA_2014_-_print.txt", "4 Religious and other community services 8"], ["2014-treasury-dec-FSCS_annual_report_2014_web.txt", " The decrease in enquiries corresponds to the decrease in claims over the year"], ["2014-treasury-dec-Govt_NC5_and_NS4_Tax_relief_for_theatrical_production_.txt", " New section 1217GA sets out the commercial purpose condition"], ["2014-treasury-dec-New_Clause_1.txt", " Additional restrictions on how the profits of that separate trade are computed for corporation tax purposes are provided by new sections 356NA to 356NE"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", " The consequences of borrowing for  37  OBR, 2014"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", "  Under accounting standards, the Statement of Financial Position only records the fair value of the guarantee liability a representation of the risk to which HM Treasury is exposed which is usually equal to the fee received for provision of the guarantee"], ["2014-treasury-dec-freedom_and_choice_in_pensions_print_210314.txt", "2 The government welcomes responses to the questions raised in this consultation these are summarised in Annex A"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", " The adjustment to opening balances in respect of transfers from closed entities will be clearly identified within accounts and will be accompanied by full and detailed disclosures to explain the source and circumstances of the assetliability receipts This accounting policy is not applied retrospectively"], ["2014-treasury-dec-IFRS_16_Application_Guidance_December_2020.txt", " Government Department B has the right to control the use of the two floors of the building because it has the right to obtain substantially all of the economic benefit from use of the floors it has exclusive use, and it has the  10  right to direct the use of those floors it can make decisions about how and for what purpose the floors are used"], ["2014-treasury-dec-SDPR_Update_September_2014___published_as_Clarifications_.txt", " The coverage with the earliest transaction date is treated as the master record, with all policy data except the termination date being drawn from the master record"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", " A full valuation was carried out by the Valuation Office Agency VOA in March 2010"], ["2014-treasury-dec-44695_Autumn_Statement__Print_ready_.txt", "  Culture and heritage 2"], ["2014-treasury-dec-26Nov2014_-_JK_to_GA_-_Amending_Directions_Redacted.txt", " Amendments to Schedule 1 Connected Schemes and Schedule 3 Preliminary Valuation 20"], ["2014-treasury-dec-survivor-benefits-in-occupational-pension-schemes-annex-c.txt", " ONS data on marriage and civil partnership formation rates 26 suggests that, based on current formation rates, there will be around 25 surviving dependants from civil partnerships or same sex marriages for every 1000 surviving dependants from an opposite sex marriage in the long-term"], ["2014-treasury-dec-elps_annex_final.txt", " Adjustments to the calculation of Relative Loss are therefore, for practical reasons, simple in form"], ["2014-treasury-dec-OLD_complete_v3.txt", "  Proposed revisions Legislation will be introduced in Finance Bill 2015 to amend TCGA in order to exclude goodwill from the definition of 'relevant business assets' at section 169L TCGA, so that gains on disposals of goodwill to a close company by an individual who is a related party under the definition at section 835 Corporation Tax Act 2009 will be charged at the normal rates of CGT subject to other reliefs"], ["2014-treasury-dec-Tackling_marketed_tax_avoidance.txt", " 3 For the purposes of paragraph 13 a partnership return, or appeal in respect of a partnership return, is made on the basis that a particular tax advantage results from particular tax arrangements if a it is made on the basis that an increase or reduction in one or more of the amounts mentioned in section 12AB1 of TMA 1970 amounts in the partnership statement in a partnership return results from those tax arrangements, and b that increase or reduction results in that tax advantage for one or more of the relevant partners"], ["2014-treasury-dec-government_financial_reporting_manual_201314.txt", " by crediting them to the income and expenditure reserve"], ["2014-treasury-dec-OLD_complete_v3.txt", "  No impact on civil society organisations is anticipated"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " This applies where a company's debt is substantially modified or replaced, and there is a material risk that the company will within 12 months be unable to pay its debts"], ["2014-treasury-dec-37630_Budget_2014_Web_Accessible.txt", "  Budget 2014  Chart 1"], ["2014-treasury-dec-OLD_complete_v3.txt", " Small and micro business assessment small and micro businesses use transport like any other business"], ["2014-treasury-dec-45502_Cm_8988_Print.txt", "33 billion 1,438 accounts in September 2013 to 1"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", "236 Deeds of priority  The government has today 19 March 2014 announced a new agreement by the major banks to process most claims for a deed of priority\u2019 or waiver\u2019 within 7 working days, and for each bank to provide standardised documentation to simplify the process"], ["2014-treasury-dec-freedom_and_choice_in_pensions_print_210314.txt", "2 Pensions and annuities account for a significant proportion of investment in domestic financial markets and by extension the wider economy"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", "83 The Office of Tax Simplification9 was created in 2010 to provide the Government with independent advice on simplifying the UK tax system"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", " The value at risk at 31 March 2014 was 6"], ["2014-treasury-dec-main_supply_estimates_2014_2015_web.txt", " Further details can be found in the 2013-14 Annual Report and Accounts"], ["2014-treasury-dec-131010_Letter_and_annexes_from_HMT_to_Govt_Actuary_2.txt", " 2 For the purpose of calculating A in paragraph 1, the data, methodology and assumptions specified in directions 14 to 26 must be adjusted as if no members of the scheme have any a benefits accrued in any connected scheme or schemes and b entitlement to exceptions made under sections 185 to 7 of the 2013 Act"], ["2014-treasury-dec-Fuel_duty_-_aqua_methanol.txt", "  Consultation outcome An informal consultation was conducted with key stakeholders and feedback from this exercise has been fully considered in drafting this legislation"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", "  2  A person who contravenes section 88C1 by offering controlled liquor for sale in circumstances in which the sale if made would be a wholesale sale is guilty of an offence if the person intends to make a wholesale sale of the liquor"], ["2014-treasury-dec-Public_Service_Pensions_Valuations_and_Employer_Cost_Cap_Directions_2014_archived_version.txt", "  10  3 When carrying out the analysis, the scheme actuary must consider the demographic experience of the scheme over the inter-valuation period"], ["2014-treasury-dec-Govt_NC5_and_NS4_Tax_relief_for_theatrical_production_.txt", "  2  Sections 1217FA to 1217FC define production company and theatrical production"], ["2014-treasury-dec-government_financial_reporting_manual_201314.txt", " 3 Other requirements "], ["2014-treasury-dec-131010_Letter_and_annexes_from_HMT_to_Govt_Actuary_2.txt", "  HM Treasury would welcome any comments by 8 November 2013"], ["2014-treasury-dec-PESA_2014_-_print.txt", "5 Unemployment of which personal social services of which other unemployment benefits 10"], ["2014-treasury-dec-OOTLAR_19_March_2014__1_.txt", " This Tax Information and Impact Note TIIN updates and replaces the TIIN published on 10 December 2013"], ["2014-treasury-dec-FRAB__119__08_-_Annex_H_-_2014-15_FReM.txt", "  IAS 10 Events after the Reporting Period 10"], ["2014-treasury-dec-FEMR_Recommendations_on_additional_financial_benchmarks_to_be_brought_into_UK_regulatory_scope_logo.txt", "commarket-datagtr-interest-rate-swap-datatable-3"], ["2014-treasury-dec-PU1624_final__web_.txt", "uk Resource Estimate for BIS, DfE, DECC, DH, ECGD, OFQUAL, FSA, UKAEA Pensions, UKTI Teachers pensions, NHS pensions  Orietta Barbari  Resource Estimate for Ho, NCA,, SO, WO, CLG, DEFRA, HoC Members, HoC admin, HoL, PHSO, OFWAT, CC  Joanne Fraser  GFR  020 7270 6304 Orietta"], ["2014-treasury-dec-assurance_frameworks_191212.txt", " Reporting on progress"], ["2014-treasury-dec-44369_Cm_8958_print_ready.txt", "3 In one particular instance, during the finalisation of the report fieldwork, there was a regrettable misunderstanding in relation to further information required by the NAO"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", " In practice, this means that banks who are currently offering NLGS loans are now choosing to deliver credit easing to the whole economy through the FLS and consequently it is unlikely that further guarantees will be made under the NLGS in the short term"], ["2014-treasury-dec-OLD_complete_v3.txt", "  Operational impact m HMRC or other  Dealing with the additional information and reporting of information will have negligible impact on HMRC"], ["2014-treasury-dec-FRAB__119__08_-_Annex_G1_-_DEPARTMENT_YELLOW_2013-14.txt", " Ill-health retirement costs are met by the pension scheme and are not included in the table"], ["2014-treasury-dec-Wales_Bill_-_Impact_Assessment_-_Report_Stage_-_Final_10_6_14_pdf.txt", " Additionally, the introduction of the Welsh rate may mean that HMRC has to expand the capacity of its Welsh language helpline to support its customers and handle specific questions"], ["2014-treasury-dec-36048_Cm_8774.txt", "  21  PAC RECOMMENDATION 8 Where there is a value for money case for using a commercial provider for standard banking services, public bodies should seek approval from the Treasury"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " Section 19 is also amended so that where a rebate condition is fulfilled the licence ceases to be in force"], ["2014-treasury-dec-44369_Cm_8958_accessible.txt", " The department contributes to the cross Government work led by the Department for Communities and Local Government on the resources required by local government as a whole"], ["2014-treasury-dec-Govt_NC5_and_NS4_Tax_relief_for_theatrical_production_.txt", " There are approximately 250 theatre production companies in the UK that may benefit from the relief each year"], ["2014-treasury-dec-government_financial_reporting_manual_201314.txt", " 5 IAS 36 Impairment of assets "], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_web.txt", "3  Current tax charge for the year  67"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", " HM Treasury has an agreement with HM Revenue  Customs to account for income tax on those benefits on an aggregate basis, so it is not practicable to disclose individual amounts"], ["2014-treasury-dec-survivor-benefits-in-occupational-pension-schemes-annex-b.txt", "    The cost of provided backdated pensions is equal to around a third to a half of the cost of providing future pensions payable"], ["2014-treasury-dec-CBG_additional_annex_debt_management_guidance.txt", "1 Standards expected of the accounting officer\u2019s organisation, Box 4"], ["2014-treasury-dec-FRAB__120__07_-_Annex_C_-_FT_ARM_14-15.txt", "  6 Comply or explain  Board  Audit Committee  C"], ["2014-treasury-dec-avoidance_discussion_paper_with_covers_final.txt", " Any possible changes to tackle avoidance would need to take account of the government\u2019s desire to support ratepayers that use the exemptions in the way that Parliament intended"], ["2014-treasury-dec-44369_Cm_8958_accessible.txt", " The Centre for Public Scrutiny, an independent charity focussed on improving local scrutiny, has a wealth of materials available for those engaged in scrutiny to read and use in identifying and sharing best practice"], ["2014-treasury-dec-FRAB__120__08_-_Simplifying_and_Streamlining_Annual_Report_and_Accounts.txt", "  Page 1 of 6  FRAB 120 08 03 APRIL 2014  DETAIL Background 1"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", " Some WGA entities also reported future obligations but had not recognised a liability in their accounts as the related PFI asset had not yet been commissioned"], ["2014-treasury-dec-AS2014_policy_costings_final.txt", " Post-behavioural exchequer impact m 2014-15  2015-16  2016-17  2017-18  2018-19  2019-20  0  60  40  30  15  10  2014-15  2015-16  2016-17  2017-18  2018-19  2019-20  0  60  40  30  15  10  Exchequer impact Welfare Cap impact m  Welfare Cap impact  Areas of uncertainty The main area of uncertainty relates to the modelling of the number of people with changes in income or other circumstances and the extent to which this will be altered by other HMRC compliance activity"], ["2014-treasury-dec-37630_Budget_2014_Web_Accessible.txt", " Like the rest of the UK, the Scottish labour market has also performed strongly, with employment growing by over 90,000 in the year to the fourth quarter of 2013"], ["2014-treasury-dec-IFRS_15_Application_Guidance.txt", "6  From the customer\u2019s perspective, IFRIC 21 Levies provides the interpretation on when to recognise a liability to pay a levy whose timing and amount is certain or where it is a liability within the scope of IAS 37 Provisions, Contingent Liabilities and Contingent Assets"], ["2014-treasury-dec-Deductions_at_a_fixed_rate.txt", " The purpose of the amendments is to clarify how those provisions should be applied for partnerships in respect of the use of a home and where business premises are also a home"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", "  531  2  Consultation draft  SCHEDULE 1  Section 1  DISCLOSURE OF TAX AVOIDANCE SCHEMES Requirement to update DOTAS information 1  After section 310B of FA 2004 insert 310C Duty of promoters to provide updated information 1  This section applies where a information has been provided under section 308 about any notifiable arrangements, or proposed notifiable arrangements, to which a reference number is allocated under section 311, and b after the provision of the information, there is a change in relation to the arrangements of a kind mentioned in subsection 2"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " When it is set aside for use, or used, as an additive or extender, section 6AG 3b provides that the rate of duty is that prescribed by a Treasury Order"], ["2014-treasury-dec-Public_Spending_Statistics_July_2014_consolidated_revised.txt", " The figures include the purchase  101  Public Spending Statistics July 2014  of assets, less sales, plus any capital grants paid by a public corporation net of any received from the private sector or abroad"], ["2014-treasury-dec-elps_main_doc_final.txt", "  Comparator payouts 6"], ["2014-treasury-dec-PESA_2014_-_print.txt", "7 shows total identifiable expenditure on services for Wales by subfunction per head    Table 10"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " This paragraph governs the serving of notices on related companies for the recovery of diverted profits tax"], ["2014-treasury-dec-44695_Accessible.txt", " The government will be introducing measures to tighten tobacco anti-forestalling rules and apply penalties for non-compliance, in order to prevent tax avoidance"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " Regulations 5 and 6 amend regulations 19 and 19A of the principal Regulations so that they apply to aqua methanol"], ["2014-treasury-dec-201409forecomp.txt", "8  GDP growth per cent  3"], ["2014-treasury-dec-Trial_of_the_Pyx_Verdict_2014.txt", "4 the standard fineness  for the coins of five pence  point seven above 0"], ["2014-treasury-dec-PU1738_print_CMYK.txt", "   Heading 5 Administration"], ["2014-treasury-dec-CBG_additional_annex_debt_management_guidance.txt", "    The Financial Management Review conclusions show the importance HM Treasury places on financial management"], ["2014-treasury-dec-PESA_2014_-_print.txt", " Large over 20m prepayments and debtors score in capital budgets if they last more than 12 months"], ["2014-treasury-dec-PESA_2014_-_print.txt", " It does not mean that all such spending was planned to benefit a particular region because only a minority of public spending is planned on a regional basis"], ["2014-treasury-dec-Country_and_Regional_Analysis_November_2014_Combined.txt", "5 Education not definable by level 9"], ["2014-treasury-dec-PU1678_final__1_.txt", " The Government therefore welcomes views from respondents on the two options outlined above"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " Simplified expenses was one of the measures introduced in 2013 as a consequence of a report by the Office of Tax Simplification OTS and a formal consultation"], ["2014-treasury-dec-131217_Letter_and_annexes_from_Govt_Actuary_to_HMT_2.txt", " The Government\u2019s over-riding objective which these directions seek to achieve is to implement the Government\u2019s intended approach to    actuarial valuations of public service pension schemes and establishing an employer cost cap in public service pension schemes  set out in the two papers on these two subjects published in November 2012 attached as Annexes A and B"], ["2014-treasury-dec-37630_Budget_2014_Web_Accessible.txt", "8 Canada also faced rising debt levels in the early 1990s, with increased risk premia on Canadian bonds fuelling rises in interest rates"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", " It includes retained earnings held by UKFI, UKAR, MAS, FSCS and the Sovereign Grant, and share capital reserve"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", "6  Other financial assets and liabilities  Other financial assets and liabilities are short term in nature, and HM Treasury considers carrying value to approximate fair value"], ["2014-treasury-dec-Minute_of_Gov-Chx_meeting_Jan_30_2014.txt", " As part of this work, the FPC would seek to identify and manage potential systemic risks from outside the existing regulatory perimeter, with a focus on the shadow banking sector"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", "  RESOLUTION 34  FINANCE BILL 2014 CLAUSE 48 SCHEDULE 6  Part 1, Share Incentive Plans 5"], ["2014-treasury-dec-OOTLAR_19_March_2014__1_.txt", "5 per cent but not exceeding 8"], ["2014-treasury-dec-44695_Accessible.txt", "4 Other PSGI items in departmental AME -0"], ["2014-treasury-dec-government_financial_reporting_manual_201314.txt", " These elements will include   details of the directors see paragraph 5"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", "2  2011-12 Restated Commitment bn 1"], ["2014-treasury-dec-FSCS_annual_report_2014_print.txt", " Moreover, our funding model must be sustainable in order to pay out compensation when we are required to do so"], ["2014-treasury-dec-PESA_2014_-_print.txt", " In 2014 departments maintained the years 2009-10 to 2015-16"], ["2014-treasury-dec-FRAB__119__08_-_Annex_H_-_2014-15_FReM.txt", " The recorded amounts of net assets should be brought into the financial statements of the transferee from the date of transfer"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", " From April 2015, all their savings income will be taxed at 0"], ["2014-treasury-dec-FSCS_annual_report_2014_print.txt", " The adjudicator found the case in the couple\u2019s favour, despite an appeal from the firm"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_print.txt", "  Strategic and Directors\u2019 Report  3"], ["2014-treasury-dec-PU1624_final__web_.txt", " The new HQ will be occupied from 1 April YEAR 3"], ["2014-treasury-dec-Notice_South_Sudan_210121.txt", " Where a relevant institution has already reported details of accounts, other funds or economic resources held frozen for designated persons, they are not required to report these details again"], ["2014-treasury-dec-Treasury_minutes_web.txt", " The White Paper Transforming the CJS, published in June 2013, set out a two-year programme of reform and contained a 64-point action plan"], ["2014-treasury-dec-elps_main_doc_final.txt", "8 Most WPA policyholders can expect to receive their first payment by June 2012"], ["2014-treasury-dec-PU1624_final__web_.txt", " However where Treasury agrees to a nettingoff treatment the accounting will follow the budgeting and the fines will be recorded as income in the department\u2019s SoCNE"], ["2014-treasury-dec-Wales_Bill_Command_Paper_-_English.txt", " Within the overall and annual limits, the Welsh Government will be able to borrow for any capital6 purposes without HM Treasury consent"], ["2014-treasury-dec-oil_and_gas_fiscal_review_call_for_evidence.txt", " As the revised regulatory arrangements take shape over the coming year, it is right that we consider the long-term shape of the fiscal regime to ensure that tax and regulation work together to support economic recovery as the basin matures"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", "5  4  12  4  0-5  0-2"], ["2014-treasury-dec-130731_Final_IA_-_SAR_for_PSSs_Signed.txt", " These costs may be transfers, for example if the SAR results in an alternative distribution of income among creditors"], ["2014-treasury-dec-FRAB__119__08_-_Annex_H_-_2014-15_FReM.txt", " The form and content of the report is the responsibility of the auditor"], ["2014-treasury-dec-Notice_Yemen_010221.txt", "  3  ANNEX TO NOTICE FINANCIAL SANCTIONS YEMEN THE YEMEN SANCTIONS EU EXIT REGULATIONS 2020 S"], ["2014-treasury-dec-New_Clause_1.txt", " Subparagraph 8 1 provides that an accounting period which would otherwise straddle the 1 April 2014 commencement date, is split into two accounting periods with the first treated as ending on 31 March 2014"], ["2014-treasury-dec-Partnerships_Mixed_membership_partnerships__Alternative_investment_fund_managers__Transfer_of_assets___income_Streams_through_partnerships.txt", " The AIFMD and the FCA rules may prevent members of AIFMs which are partnerships from accessing their profit shares"], ["2014-treasury-dec-PU1616_OTS_employee_benefits_final_report.txt", " We think that the outline we have set out, including the reasonable care\u2019 requirement and the general principle of qualifying business expenses, should suffice"], ["2014-treasury-dec-Wales_Bill_Command_Paper_-_Welsh.txt", " Mae\u2019r ffurflen SDLT bresennol eisoes yn nodi ym mha ardal awdurdod lleol y mae trafodiad tir yn digwydd ac, felly, bydd HMRC yn gallu nodi pa drafodion fydd y SDLT yn parhau i fod yn berthnasol iddynt"], ["2014-treasury-dec-39796_Cm_8847_Print_Ready.txt", " NMP should publicly report its costs, progress and the value it has brought to the site"], ["2014-treasury-dec-survivor-benefits-in-occupational-pension-schemes-annex-c.txt", " It is possible that the ultimate costs of equalisation could be quite different from those estimated here"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " New paragraph 81B obliges companies to make annual returns to HMRC in respect of SIPs for which notice has been given under paragraph 81A, containing the information required by HMRC"], ["2014-treasury-dec-FRAB_121_03_mid_year_reporting_annex_PSU_report.txt", " While it is a little disappointing that more committees have not engaged more specifically on MYRs so far, as select committees are the primary audience for these documents, this does not negate the benefits that the discipline of producing such reports, and the potential specific interest they may generate with committees from time to time in the future could bring"], ["2014-treasury-dec-FRAB__119__08_-_Annex_G1_-_DEPARTMENT_YELLOW_2013-14.txt", "2 Departments must should include the following notes as appropriatewhere material and tailor them to the department\u2019s circumstances"], ["2014-treasury-dec-37630_Budget_2014_Web_Accessible.txt", " The Act is at the forefront of efforts to ensure that no bank is too big to fail\u2019, by ring-fencing banking services for households and small businesses from investment banking activities, and introducing powers for the Bank of England to bail-in shareholders and creditors of a bank in the event of failure, recapitalising the bank and allowing restructuring measures to be implemented that address the cause of the failure"], ["2014-treasury-dec-Diverted_Profits_Tax.txt", "  DETAILS OF THE CLAUSE 2"], ["2014-treasury-dec-elps_main_doc_final.txt", "44 For WPA policies, the loss which might occur in the future also needs to be considered as policyholders are not able to surrender their policy"], ["2014-treasury-dec-SDPR_Update_September_2014___published_as_Clarifications_.txt", "0  31122004  01-Jan-05  31-Mar-06  01-Apr-05  30-Sep-05  2"], ["2014-treasury-dec-37630_Budget_2014_Web_Accessible.txt", "5 The UK saw a net increase of over 1"], ["2014-treasury-dec-PU1719_HMT_Science_.txt", " Similarly space is ungoverned by any sovereign nation"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " Subsection 2 provides for the commencement of the new rules, stating that new subsections 371IH9A, 9B, 9C, 9D and 9E apply to relevant arrangements which are made on or after 5 December 2013"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", "5 billion would be made available for an Equitable Life Payments Scheme, 1 billion of which will be paid out upfront over the first three years of the Spending Review period"], ["2014-treasury-dec-DISCLOSURE_OF_TAX_AVOIDANCE_SCHEMES.txt", " 2 Section 316B of FA 2004 does not apply in relation to notifiable arrangements, or proposed notifiable arrangements, where prescribed information relating to the arrangements was provided to HMRC before that day in compliance with section 308, 309 or 310 of that Act"], ["2014-treasury-dec-PU1624_final__web_.txt", " This does not relate to service concession arrangements"], ["2014-treasury-dec-main_supply_estimates_2014_2015_print.txt", "  250  A - AME  Pensions in respect of certain Palestine Police personnel analogues to the pensions payable to British civilians under the Personal Injuries Civilian Scheme"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", " The project goes through a rigorous assessment and due diligence process before being put to a risk committee and finally sent to the Chancellor for approval"], ["2014-treasury-dec-FRAB__119__08_-_Annex_I1_-_DEPARTMENT_YELLOW_2014-15.txt", " Number persons 201W-1X number persons retired early on ill-health grounds the total additional accrued pension liabilities in the year amounted to 0,000 201W-1X  0,000"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", "2 million for the Mersey Gateway Bridge14"], ["2014-treasury-dec-10460-001_National_Loans_Fund_Account.for_web.txt", " By virtue of section 191 of the National Loans Act 1968, the net liabilities of the NLF are a liability of the CF"], ["2014-treasury-dec-banking_reform_impact_assessment_05072014.txt", "  BENEFITS m  Total Transition Constant Price  Years  Average Annual  Total Benefit  excl"], ["2014-treasury-dec-140220_Letter_and_annexes_from_HMT_to_Govt_Actuary_3.txt", "  The Directions have now been amended to clarify this point - see Direction 254 and Direction 362b"], ["2014-treasury-dec-main_supply_estimates_2014_2015_print.txt", " Activities of the Shareholder Executive"], ["2014-treasury-dec-39796_Cm_8847_Print_Ready.txt", " Recommendation When the Treasury does approve special severance payments, it should ensure that its decisions are based on the principles of economy, efficiency and effectiveness, not simply on cost alone"], ["2014-treasury-dec-OLD_complete_v3.txt", " Individuals are not directly affected as they are not within the charge to this tax"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " The measure introduces primary legislation that formalises the roles of intermediaries in the Gift Aid"], ["2014-treasury-dec-PU1632_Sustainability_Reporting_Guidance.txt", " electricity supply in buildings or outstations, and purchased heat, steam and cooling"], ["2014-treasury-dec-44369_Cm_8958_print_ready.txt", " The department established a Programme in 2006 to encourage the development of local authority waste infrastructure by providing support, guidance and funding to local authorities undertaking waste projects through PFI contracts"], ["2014-treasury-dec-FRAB__119__08_-_Annex_H_-_2014-15_FReM.txt", "  IFRS 8 Operating segments 10"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", " For premium, benefits accrue at the rate of 160th of final pensionable earnings for each year of service"], ["2014-treasury-dec-FSCS_annual_report_2014_print.txt", " I thought I had lost it all"], ["2014-treasury-dec-elps_annex_final.txt", " Policyholders were paid compensation to put them in the same position that they would have been had they not opted out or transferred out of their occupational pensions scheme"], ["2014-treasury-dec-44369_Cm_8958_accessible.txt", "3 MPA already prioritises its attention on projects and programmes facing the highest risks and challenges"], ["2014-treasury-dec-FRAB__119__08_-_Annex_G1_-_DEPARTMENT_YELLOW_2013-14.txt", " Investments and loans in other public sector bodies Ordinary shares 000  On-lent NLF Loans 000  Public Dividend Capital 000  LoanOther investments  Total  000  000  Balance at 1 April 201W Additions Disposals Loan Repayments and redemptions Interest capitalised Revaluations Impairments Loans repayable within 12 months transferred to receivables Balance at 31 March 201X Additions Disposals Repayments and redemptionsLoan Repayments Interest capitalised Revaluations Impairments Loans repayable within 12 months transferred to receivables Balance at 31 March 201Y  Drafting note wWhere applicable, the accounts should show here an analysis of investments and loans between those held by the core department, those held by agencies and those held by NDPBs"], ["2014-treasury-dec-Public_Spending_Statistics_July_2014_consolidated_revised.txt", " All data in this chapter are National Statistics"], ["2014-treasury-dec-promoters_of_tax_avoidance_schemes_amendment_of_return_to_take_account_of_relevant_judicial_rulings_and_dotas.txt", "  These clauses and the related Schedule introduce new legislation applying to certain promoters of tax avoidance schemes"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " If you have any questions about this change, or comments on the legislation, please contact Sarah Radford on 03000 586 474, via email at employmentincome"], ["2014-treasury-dec-budget_2014_data_sources.txt", "ukgovernmentcollectionsbenefitexpenditure-tables  41  B  The UK's long-term debt challenge  Chart B"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", " 9770 Merger accounting "], ["2014-treasury-dec-131217_Letter_and_annexes_from_Govt_Actuary_to_HMT_2.txt", " Such demographic changes could lead to the employer cost cap being breached although it is difficult to see how this can be allowed for in the directions in advance when it is not possible to anticipate whether future changes will be expansion or contraction"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", " This arrangement is not applicable to 2014-15 and so the there is no option to apply modified absorption accounting"], ["2014-treasury-dec-Landfill_tax_-_compliance.txt", "  DETAILS OF THE SCHEDULE 3"], ["2014-treasury-dec-Wales_Bill_-_Explanatory_Notes_-_Report_Stage_-_Welsh_Language_Version_10_6_14_pdf.txt", " Cymal 17 Treth Gymreig ar wastraff a waredir mewn safleoedd tirlenwi  163"], ["2014-treasury-dec-government_financial_reporting_manual_201314.txt", " The term probable means that the flow of revenue should be more likely than not to occur"], ["2014-treasury-dec-FRAB__120__07_-_Annex_C_-_FT_ARM_14-15.txt", " IFRS 8 requires disclosures of the results of significant operating segments"], ["2014-treasury-dec-PESA_2014_-_print.txt", " Health1 Medical services Health research Central and other health services Total health 8"], ["2014-treasury-dec-HM_Treasury_staff_survey_results_2014.txt", "  Drivers of Engagement  Strength of association with engagement  Difference  Difference  Theme from Difference from CS score  previous from High Positive survey CS2014 Performers  Leadership and Managing Change  60  1  My work  83  1  17  10  7   4  My manager  73  2  5   2  Pay and benefits  20  1  -8   -15   Organisational objectives and purpose  88  -2  5   0  Learning and development  55  0  5   0  Inclusion and fair treatment  82  5  7   3  Resources and workload  75  -1  1   -2  My team  85  1  5   2  www"], ["2014-treasury-dec-IUK_Routemap_Case_Study_Crossrail.txt", "  \u00a0Plan  \u00a0for  \u00a0the  \u00a0capability  \u00a0   \u00a0 transitions  \u00a0in  \u00a0terms  \u00a0of  \u00a0composition,  \u00a0scope  \u00a0and  \u00a0scale  \u00a0of  \u00a0the  \u00a0client  \u00a0   \u00a0 organisation  \u00a0and  \u00a0delivery  \u00a0entity"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", "5 billion in 2018-19 alone, and 15 off a typical household energy bill in the same year"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", " The use of the corridor approach is not allowed"], ["2014-treasury-dec-Amendments_11-14.txt", " 3 In subsection 2 a at the beginning of paragraph a insert Schedule 3, b at the beginning of paragraph b insert Schedule 4, and c omit the final sentence"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " Paragraph 66 omits section 608 concerning companies ceasing to be party to derivative contracts"], ["2014-treasury-dec-Payment_systems_regulator_IA.txt", "  RESTRICTED 1  RESTRICTED RESTRICTED RESTRICTED RESTRICTED  Signed by the responsible SELECT SIGNATORY  Date  RESTRICTED 2  101013  RESTRICTED RESTRICTED RESTRICTED RESTRICTED  Summary Analysis  Evidence  Policy Option 1  Description FULL ECONOMIC ASSESSMENT Price Base Year 2014  PV Base Year 2014  COSTS m  Time Period Years 10  Net Benefit Present Value PV m Low Optional  Total Transition Constant Price  Low  Optional  High  Optional  Best Estimate  Years  High Optional  Best Estimate -24"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", " However, as only 83"], ["2014-treasury-dec-Modernising_the_taxation_of_corporate_debt_and_derivative_contracts.txt", "  20  4 For subsection 3 substitute 3  3A  Subsection 1 does not apply to an exchange gain or loss of a company so far as it a arises as a result of the translation of the assets, liabilities, income and expenses of all or part of the company\u2019s business from the functional currency of the business, or that part of the business, into another currency, and b has been recognised as an item of other comprehensive income"], ["2014-treasury-dec-44695_Accessible.txt", "169 The Competition and Markets Authority\u2019s CMA announcement of a market investigation into banking builds on a wide-reaching programme of government reforms to address competition issues and make the UK the leading global hub for fintech companies"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", " The government will shortly publish the Financial Services Trade and Investment Board\u2019s first annual progress report and forward look"], ["2014-treasury-dec-Cm_8869_Scotland_Analysis.txt", " The UK has negotiated a number of exceptions from the general VAT rules"], ["2014-treasury-dec-IFRS_16_Application_Guidance_December_2020.txt", "A Examples of additional information The following provides examples of additional information that may be needed to meet the disclosure objective in the public-sector context  the nature of leasing activities, including the reasons for entering into leases, the flexibility provided by leases, restrictions imposed by leases or deviations from normal public-sector leasing practices"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " It also introduces a new anti-avoidance provision which sets out that where a company has a holding in a fund which is treated as a loan relationship and arrangements are entered into to obtain a tax advantage for any person, then adjustments must be made to counteract that tax advantage"], ["2014-treasury-dec-FRAB__119__09_-_Draft_Code_of_Practice_on_Local_Authority_Accounting_2014-15_with_Annexes.txt", " Final amendments to the 201415 Code for the application of IFRS 13 will need to be considered by CIPFALASAAC in January"], ["2014-treasury-dec-OLD_complete_v3.txt", "  Impact on individuals households and families  This measure is unlikely to have a direct impact on individuals and households as it is intended to reduce tax evasion, benefitting genuine alcohol wholesaler businesses and the Exchequer"], ["2014-treasury-dec-MCD_draft_regulations.txt", " b Paragraph 25 was inserted by S"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", "0 billion, and a BEAPFF derivative asset of  164\u2003\u2003 Annual report and accounts 2013-14  0"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", "  8  In section 316 of that Act information to be provided in form and manner specified by HMRC, in subsection 2, after 312A2 insert and 2A"], ["2014-treasury-dec-PESA_2014_-_print.txt", "1 Northern Ireland Executive transfers between DEL and AME 0"], ["2014-treasury-dec-Social_investment_tax_relief__SITR__draft_guidance.txt", " This provides that the total amount of potential tax relief available on investments must not exceed 200,000, reduced by any other de minimis aid received according to EU regulations, in the period of three years ending with the day on which the SITR investment is made"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", "1 It has not been possible to comply with the 21 day rule"], ["2014-treasury-dec-39796_Cm_8847_Accessible.txt", "2 NHS England has set up and funded 12 Maternity and Children\u2019s Services Strategic Clinical Networks, each with dedicated network managers and clinical leads, to improve maternity services and meet the requirements of the Mandate and Outcomes Framework"], ["2014-treasury-dec-FSCS_annual_report_2014_web.txt", "    92 per cent of FSCS staff who have volunteered believe they have made a positive contribution to the local community  82 FSCS Annual Report and Accounts 201314  FSCS People Awards We celebrated our third FSCS People Awards to recognise those individuals who have made a big difference across the organisation over the year  people who deliver for consumers and their teams"], ["2014-treasury-dec-OLD_complete_v3.txt", " Bank loss-relief restriction"], ["2014-treasury-dec-44695_Autumn_Statement__Print_ready_.txt", " To further encourage private sector investment in this programme, the government will legislate to ensure that business contributions to flood defence schemes are tax deductible"], ["2014-treasury-dec-IFRS_9_Financial_Instruments_-_public_sector_application_guidance__Decem....txt", "orgCurrent-ProjectsIASB-ProjectsFinancial-Instruments-A-Replacement-of-IAS-39-Financial-InstrumentsRecognitioExposure-Draft-and-Comment-LettersPagesExposure-Draft-and-Comment-Letters"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_web.txt", " In some cases, customers will need advice about buying a particular financial product or service  advice which, to preserve our impartiality, we are not able to give"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", "1  Remote quantifiable contingent liabilities reported to Parliament  The full potential costs of the government\u2019s remote contingent liabilities are as follows 1 April 2012 Restated bn 66"], ["2014-treasury-dec-2-local-welfare-provision-review-nov-2014.txt", " 3 Faster BACS are electronic payments that can be made on line, over the phone, in branch or through self-service kiosks in fewer than 2hours"], ["2014-treasury-dec-PU1616_OTS_employee_benefits_final_report.txt", " The risk is that a fixed list approach would probably mean that they would have to do both or neither  and will probably choose neither"], ["2014-treasury-dec-FRAB__119__08_-_Annex_H_-_2014-15_FReM.txt", "  e  Where the net cash requirement outturn is in excess of the cash requirement approved by the Parliamentary Estimate, a Consolidated Fund Supply Debtor should only be recognised up to the value of the net cash requirement approved by Parliament"], ["2014-treasury-dec-Partnerships_Mixed_membership_partnerships__Alternative_investment_fund_managers__Transfer_of_assets___income_Streams_through_partnerships.txt", " The intention is to reduce the overall tax paid by the partners"], ["2014-treasury-dec-Black_Country_Gasholders_site.txt", "3m  32  28  34  26  118  MP 10  53 39  51  106  ar W d y Bd  4  2  1  Mast  94  Allotment Gardens 13 CR  15  18 88  28  84  119"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " This paragraph sets a time limit for the serving of a notice under Part 2 of the Schedule of three years beginning with the date when the diverted profits tax charging notice or supplementary charging notice was issued"], ["2014-treasury-dec-SDPR_Update_September_2014___published_as_Clarifications_.txt", " In essence, the scaling approach involves making an adjustment to the Relative Loss calculation based upon the results of the reconciliation checks"], ["2014-treasury-dec-PU1624_final__web_.txt", " At the end of the contract the asset would revert to the department who would debit non-current infrastructure assets and credit the RI asset"], ["2014-treasury-dec-main_supply_estimates_2014_2015_web.txt", " Provision for research and surveys, and funding for UK membership of various international organisations"], ["2014-treasury-dec-Scotland_analysis__Fiscal_policy_and_sustainability.txt", " This box discusses some of the possible debt settlements that have been suggested in the Scottish independence debate"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " In relation to oils and bioblends, the CPS rates of fuel duty were introduced by amending the principal Regulations to reduce the amount of relief that can be claimed under those Regulations"], ["2014-treasury-dec-FRAB__119__09_-_Draft_Code_of_Practice_on_Local_Authority_Accounting_2014-15_with_Annexes.txt", "  b  the principal place of business and country of incorporation if different from the principal place of business of the subsidiary"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " It requires a person, usually the person who designs or sells the tax avoidance scheme, to disclose details of certain descriptions of schemes to HMRC"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " This amendment removes the requirement for these adjustments to be approved by HMRC, but provides that the market value of the shares that may be acquired under the option and the exercise price of the option must be substantially the same immediately before and after the variation"], ["2014-treasury-dec-scotland_analysis_fiscal_policy_and_sustainability_print.txt", " MacDonald blog 2013, A Viable Plan B 4 Jefferies 2013, Scottish Independence Straw man or something to worry about 5 CitiGroup 2014, UK-Scottish Independence  Will it happen What would be the implications 6 Moody\u2019s 2014, Rating Scenarios for an Independent Scottish Sovereign 7 Deutsche Bank 2014, Scotland The independence question 8 Blackrock 2014, Investment and Independence  The Scottish Referendum 2 3  Chapter 2 Fiscal consequences of independence 43  2"], ["2014-treasury-dec-OLD_complete_v3.txt", " The impact on small and micro business is expected to be negligible"], ["2014-treasury-dec-Fuel_duty_-_aqua_methanol.txt", " In the Schedule particulars to be entered in the motor fuels record a except in paragraph 1bb, before biodiesel wherever else it occurs insert aqua methanol, b in paragraph 1charge arising on setting aside, after sub-paragraph bb insert bc in the case of a consignment of aqua methanol, a description indicating that the aqua methanol has been charged with aqua methanol duty upon being set side as  i suitable only as fuel for an engine, motor or machinery powered by aqua methanol ii an additive or extender in fuel for an engine, motor or machinery powered by diesel iii an additive or extender in fuel for an engine, motor or machinery powered by unleaded petrol iv an additive or extender in fuel for an engine, motor or machinery powered by light oil other than unleaded petrol a S"], ["2014-treasury-dec-10459.Consolidated_Fund.for_web.txt", " Total accrued pension at age 65 at 31 March 2014  Real increase in pension at age 65  CETV at 31 March 2014 or end date  CETV at 1 April 2013 or start date  Real increase in CETV  000  000  000  000  000  David Cameron Prime Minister  10  15  05  145  150  120  125  10  15  Christopher Grayling Lord Chancellor  35  40  0-5  485  490  425  430  20 - 25  John Bercow Speaker  House of Commons  35  40  5  0  910  915  920  925  25  20            Julie Mellor Parliamentary and Health Service Ombudsman  5  10  05  110  115  60  65  35 - 40  Christopher Graham Information Commissioner  15  20  05  270  275  205  210  40  45  5  10  05  60  65  40  45  10  15  10  15  0-5  150  155  115  120  15 - 20  Sir Amyas Morse1 Comptroller and Auditor General  Graham Shields Northern Ireland Chief Electoral Officer Jenny Watson Senior Electoral Commissioner  The pension paid from the CF to the Prime Minister and the Lord Chancellor will be paid in accordance with legislation and will be paid at the same rate as Ministers who are members of the PCPF Ministerial Pension Scheme"], ["2014-treasury-dec-OLD_complete_v3.txt", "  Detailed proposal Operative date These measures will have effect for pensions to which individuals become entitled on or after 6 April 2015"], ["2014-treasury-dec-New_Clause_1.txt", "  8  If the company or an associated person enters into arrangements the main purpose or one of the main purposes of which is to secure that subsection 2 does not apply in relation to one or more payments to any extent, that subsection applies in relation to the payments to the extent that it would not otherwise do so"], ["2014-treasury-dec-elps_main_doc_final.txt", " Where there are difficulties tracing estates initially, it may take longer to contact executors and administrators"], ["2014-treasury-dec-SDPR_Update_September_2014___published_as_Clarifications_.txt", " 76 Table 26 Equitable Life Maturity Adjustment for International Sterling and Guernsey business "], ["2014-treasury-dec-Partnerships_Salaried_member_rules.txt", "6 Bonus It is a characteristic of a true partner in a business that he or she receives a share in the profits of the business"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", " This assessment is performed on a tranche by tranche basis where multiple lots of the same security have been purchased at different price levels"], ["2014-treasury-dec-Modernising_taxation.txt", "  Subsection 1 provides for amendments to the Corporation Tax Act 2009 CTA 2009"], ["2014-treasury-dec-Treasury_minutes_web.txt", " It should set out clearly, and quantify, what the contingency is intended to cover"], ["2014-treasury-dec-AS2014_policy_costings_final.txt", " Adjustments are made to take account of increased employment of apprentices aged under 25 as a result of this measure"], ["2014-treasury-dec-PESA_2014_-_print.txt", "  152\u2003\u2003 Public Expenditure Statistical Analyses 2014  Table 10"], ["2014-treasury-dec-EEA_Accounts_2013-14_-_web.txt", " There is clear segregation of duties within the Bank and the Treasury for the management of the EEA and the supporting processes"], ["2014-treasury-dec-FRAB__120__05_-_Tax_and_Spend_and_Contracts_for_Difference.txt", " The first Contracts for Difference or precursor instruments called Final Investment Determinations are expected to be signed in 2014-15 and we expect DECC to account for them in accordance with the FReM"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", " The summary results of Network Rail for 2012-13 are shown below"], ["2014-treasury-dec-FSCS_annual_report_2014_web.txt", " Under that law the directors have prepared the  118 FSCS Annual Report and Accounts 201314  financial statements in accordance with IFRS as adopted by the European Union and those parts of the Companies Act 2006 applicable to companies reporting under IFRS"], ["2014-treasury-dec-AS2014_policy_costings_final.txt", "  57  Tax credits self-employment tests for Working Tax Credit Measure description The following measures will strengthen the existing tests for self-employed tax credits claimants   Genuine and Effective work test claimants relying on their self-employment to qualify for Working Tax Credit WTC, and who have weekly earnings below 24 hours at the National Minimum Wage, will be required to provide evidence to HMRC that they are genuinely self-employed in order to continue claiming Working Tax Credit"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", "4  Impairments and revaluations of non-financial assets were distributed across the public sector"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " The taxpayer has a right of appeal against any penalty charged under these provisions"], ["2014-treasury-dec-Partnerships_Salaried_member_rules.txt", "1  Deductions in respect of Salaried Members 4"], ["2014-treasury-dec-elps_annex_final.txt", "  The amounts of the annuity payments are calculated using historical bonus rates until the April 2010 declaration for Equitable Life and Prudential and unit prices until 1  52 January 2010 for Scottish Widows"], ["2014-treasury-dec-44695_Accessible.txt", " Review of efficiency in the schools system\u2019, Department for Education, June 2013 Consistent Financial Reporting data\u2019, Department for Education, 2002-03 and 2012-13"], ["2014-treasury-dec-39796_Cm_8847_Accessible.txt", " The Royal Household plans that the Reserve will rise toward a target of 5 of the annual Sovereign Grant by 2015-16"], ["2014-treasury-dec-Financial_Services_and_Markets_Act__2000___relevant_authorised_persons__Order_2015.txt", " Relevant authorised persons 2"], ["2014-treasury-dec-FRAB__120__07_-_Annex_C_-_FT_ARM_14-15.txt", " 52  Modified absorption accounting for 201314 applies only to assets transferring directly from an entity which closed on 1 April 2013"], ["2014-treasury-dec-PESA_2014_-_print.txt", "5 RD environment protection 5"], ["2014-treasury-dec-PESA_2014_-_print.txt", "4 of which personal social services of which family benefits, income support and tax credits 10"], ["2014-treasury-dec-Partnerships_Salaried_member_rules.txt", " This means that an individual who is determined to be a Salaried Member at 6 April 2014 when the legislation comes into effect would be included in the partnership return for the period up to 5 April 2014, and they would be treated as ceasing as a partner on that date"], ["2014-treasury-dec-promoters_of_tax_avoidance_schemes_amendment_of_return_to_take_account_of_relevant_judicial_rulings_and_dotas.txt", " Sub-paragraph 3 lists relevant professional bodies and allows HMRC to add to the list"], ["2014-treasury-dec-supplementary_estimates_and_new_estimates_2013_14_120214_correction.txt", " The claims are being defended and the hearing is not expected before 2014"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " Parliament can over-ride the indexed amounts by a provision in the Finance Bill"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", "  Bradford  Bingley guarantees In September and October 2008, HM Treasury put in place arrangements to guarantee certain wholesale borrowings and deposits with Bradford  Bingley"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " Subparagraph 2 provides that, for the purposes of paragraph 7, a member\u2019s share in a consortium is the lower of the percentages set out in subparagraph 3a-c"], ["2014-treasury-dec-45502_Cm_8988_Print.txt", "2 The Government encourages ALBs and third sector providers to have effective whistleblowing policies, but it cannot commit to monitoring of providers and collection of data at a more local level, which would involve a level of administration for departments that would not be proportionate or effective"], ["2014-treasury-dec-FRAB_121_02_simplifying_and_streamlining_annual_report_and_accounts.txt", " Effectively this summary document should be enough for the lay user to not need to look further into the rest of the ARA unless they were interested in further detail or had specific accountability or decision making needs to be met"], ["2014-treasury-dec-141010_Consultation_on_how_LWP_should_be_funded_in_15-16.txt", "4 QUESTION 6  Do you agree that this is the right timetable  14  Annex A List of questions QUESTION 1  Do you have a preference for options 1, 2a, 2b, 3a, 3b or 4 Please explain how you have come to this view"], ["2014-treasury-dec-06._2013-14_MAGENTA_PENSION_SCHEME.txt", " These are to  ensure sustainable public finances that support confidence in the economy, promote intergenerational fairness, and ensure the effectiveness of wider government policy and  support and improve the effectiveness of monetary policy in stabilising economic fluctuations"], ["2014-treasury-dec-10348-Contingencies_fund.for_web.txt", " Other category e advances are generally made to regulatory bodies that are expected to raise income by charging the industry that they regulate, or charge for work carried out"], ["2014-treasury-dec-EEA_Accounts_2013-14_-_print.txt", "3 At the Treasury, management ensures that specific DRM and EFA staff members are trained in risk appraisal and management"], ["2014-treasury-dec-FSCS_annual_report_2014_print.txt", " Two complaints were referred to the Independent Investigator during 201314"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " New sections 162AA3 and 4 provide that if the if the liability exceeds the relevant balance, the excess may be allowed as a deduction as long as the excess has not arisen as a result of tax avoidance arrangements as defined in subsection 5 or due to manipulation of the value of the liability"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " Subsection 2 of section 33D will provide for this, and subsections 3 and 7 will list the authorities which co-ordinate search and rescue in the UK"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", "  2  If S chooses the alternative receipt a for income tax purposes it is treated as a distribution made to S by that company in the tax year in which it is received by S, and b for the purposes of the following provisions it is treated as a qualifying distribution so made i section 397 tax credits for qualifying distributions of UK residence companies UK residents and eligible nonUK residents ii section 399 qualifying distributions received by persons not entitled to tax credits iii section 1100 of CTA 2010 qualifying distributions right to request a statement"], ["2014-treasury-dec-OOTLAR_19_March_2014__1_.txt", " As such the proposed change is not expected to have a disproportionate impact on any protected equality groups"], ["2014-treasury-dec-elps_main_doc_final.txt", " This means that for those policyholders receiving a payment in year one i"], ["2014-treasury-dec-131010_Letter_and_annexes_from_HMT_to_Govt_Actuary_2.txt", " Part 1 of the Directions makes provision about how the Directives are cited, come into force, and set definitions, as before"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", " As a result, the financial assets and liabilities of the EEA, including the SDR allocation, are all held for trading, in accordance with the definition of IAS 39 Financial Instruments Recognition and Measurement\u2019"], ["2014-treasury-dec-Partnerships_Salaried_member_rules.txt", " Although these may make the partner look like an employee, they are not taken into account in the Salaried Member test"], ["2014-treasury-dec-SDPR_Update_September_2014___published_as_Clarifications_.txt", " It is intended that payments will be made using the delivery body\u2019s banking agreement and that any banking fee imposed by the overseas bank for receipt of such monies in this way will be borne by the policyholder"], ["2014-treasury-dec-PU1638_policy_costings_bud_2014_with_correction_slip.txt", "  Disability Benefits Disability Living Allowance, Attendance Allowance, Carer\u2019s Allowance  All main rates  CPI"], ["2014-treasury-dec-Venture_Capital_Schemes.txt", " When State aid clearance for enlargement of SITR is received, it is the Government\u2019s intention to use the power in new section 257MW of ITA 2007 to allow community organisations carrying out small-scale agricultural and horticultural activities, which will not be eligible for direct payments under forthcoming Community Agricultural Policy reforms, to qualify for SITR"], ["2014-treasury-dec-OLD_complete_v3.txt", " The exemptions currently provided for in section 290A and section 290B ITEPA 2003 for ministers of religion in lower paid employment will be retained"], ["2014-treasury-dec-44369_Cm_8958_accessible.txt", " This publication is available at www"], ["2014-treasury-dec-37630_Budget_2014_Web_Accessible.txt", "83 CGT annual exempt amount  As announced at Autumn Statement 2012, the government will increase the annual exempt amount by 1 for 2 years to 11,000 in 2014-15 and 11,100 in 2015-16"], ["2014-treasury-dec-PU1624_final__web_.txt", " A simple example ignoring any discounting is given below"], ["2014-treasury-dec-freedom_and_choice_in_pensions_print_210314.txt", " However, the government recognises that the attractiveness of transferring from defined benefit to defined contribution may increase as a result of the changes to the tax framework for how defined contribution pension savings can be accessed"], ["2014-treasury-dec-government_financial_reporting_manual_201314.txt", "15 IAS 29 and IFRIC 7 apply in full to all reporting entities covered by the requirements of this Manual"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", " Glasgow has identified infrastructure, strengthening the local labour market, and support for business growth as priorities, and good progress is being made in determining how best the government can support Glasgow to take forward this ambitious plan"], ["2014-treasury-dec-supplementary_estimates_and_new_estimates_2013_14_120214_correction.txt", " In accordance with Managing Public Money requirements, the relationship between the Principal Accounting Officer and Additional Accounting Officers, and with their Ministers, together with their respective responsibilities, is set out in writing"], ["2014-treasury-dec-45502_Cm_8988_Accessible.txt", " This can vary depending on the government of the day, and may include long-term and cross-cutting policy work, the incubation of new ideas and methodologies, policy challenge and innovative thinking"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " In the case of qualifying debt investments, these must as far as possible rank equally in a winding up with those shares which rank lowest "], ["2014-treasury-dec-Country_and_Regional_Analysis_November_2014_Combined.txt", " Total housing and community amenities 7"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", " Public service pension scheme costs include current service costs and past service costs"], ["2014-treasury-dec-Modernising_the_taxation_of_corporate_debt_and_derivative_contracts.txt", " The section applies where a company has ceased to be, or has yet to become, party to a derivative contract, or where the risks and rewards of a derivative contract have been transferred"], ["2014-treasury-dec-PU1667_Tax-Free_Childcare__consultation_on_childcare_account_provision.txt", "4 The options to deliver childcare accounts in the public sector, through NSI or within HMRC, will be assessed against the same criteria"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", " The MFA provides guidance that specifically addresses the NHS\u2019 requirements, but readers must refer to both documents"], ["2014-treasury-dec-Payment_systems_regulator_IA.txt", " The Office of Fair Trading published figures in its 2013 Personal Current Account Review, which show the effects of this lack of competition"], ["2014-treasury-dec-OOTLAR_19_March_2014__1_.txt", " In subsequent years, the additional cost across employers and pension providers may be up to 0"], ["2014-treasury-dec-04._2013-14_AGENCY_PINK.txt", "  Statement of accounting policies  These financial statements have been prepared in accordance with the 201X-1Y Government Financial Reporting Manual FReM issued by insert name of issuing authority"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", "37 Over the course of 2013-14 the Treasury considered what action it could take to make the corporate governance of the department even more robust, with EMB taking a decision to increase the number of in depth strategy sessions they undertake, and to hold annual joint meetings with the Executive Committee of HMRC"], ["2014-treasury-dec-44695_Autumn_Statement__Print_ready_.txt", " Public sector net debt is forecast to peak at 81"], ["2014-treasury-dec-Partnerships_Salaried_member_rules.txt", " They are used to highlight a number of points"], ["2014-treasury-dec-PU1638_policy_costings_bud_2014_with_correction_slip.txt", " The costing is on the basis of new claims starting from March 2014"], ["2014-treasury-dec-Notice_Russia_010221.txt", "  provide any information concerning the frozen assets of designated persons that OFSI may request"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " If you have any questions about this change, or comments on the legislation, please contact Rob Clay on 03000 570649 email rob"], ["2014-treasury-dec-44695_Accessible.txt", " The government is providing a further 400 million to support venture capital through the British Business Bank\u2019s Enterprise Capital Funds programme"], ["2014-treasury-dec-PU1643_Charter_budget_responsibility_update_print.txt", "19 The date of any OBR forecast will also be communicated to the Treasury Select Committee and to Parliament in parallel to the OBR, or as soon as possible afterwards if Parliament is in recess"], ["2014-treasury-dec-Russia.txt", "Other Information UK Sanctions List RefRUS0168 Date designated on UK Sanctions List 31122020 UK Statement of ReasonsArmed separatist group which has actively supported actions which undermine the territorial integrity, sovereignty and independence of Ukraine and to further destabilise Ukraine"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", " The Permanent Secretary has played a key role in attracting and deploying this cadre of talent"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", " 12393 Note 24 - Other financial assets "], ["2014-treasury-dec-freedom_and_choice_in_pensions_web_210314.txt", " The pension that members of defined benefit schemes will receive in retirement is not, in general, conditional on short term economic conditions, and the individual members do not need to enter the annuities market to secure their retirement income"], ["2014-treasury-dec-main_supply_estimates_2014_2015_print.txt", "  Unquantifiable   Energy Research Partnership an indemnity for loss or damage caused to other Parties to the consortium agreement"], ["2014-treasury-dec-FRAB_121_07_IFRS_13.txt", " This paper provides the Board with an opportunity to comment on the Exposure Draft which will be consulted on this summer and provides an update on plans for implementation and review"], ["2014-treasury-dec-Modernising_the_taxation_of_corporate_debt_and_derivative_contracts.txt", " These provisions are superseded by new section 607A"], ["2014-treasury-dec-36048_Cm_8774.txt", " 9  4 Committee of Public Accounts recommendation The department should ensure that consistent, comparative information on local authorities\u2019 progress in creating new homes and meeting housing need is readily available"], ["2014-treasury-dec-36048_Cm_8774.txt", "1  The Government agrees with the Committee\u2019s recommendation"], ["2014-treasury-dec-PESA_2014_-_print.txt", " In December 2009, RBS signed the contract to participate in the scheme and LBG announced it would not take part in the scheme"], ["2014-treasury-dec-main_supply_estimates_2014_2015_web.txt", " Income arising from Providing services to support the work of public services ombudsmen"], ["2014-treasury-dec-government_financial_reporting_manual_201314.txt", "  Chapter 14, Page 5  Issue 2  UNCLASSIFIED FINANCIAL REPORTING MANUAL 2013-14  WHOLE OF GOVERNMENT ACCOUNTS  IFRS 5 Non-current assets held for sale and discontinued operations 14"], ["2014-treasury-dec-FRAB__119__08_-_Annex_F_Chapter_05_Form_and_content__2013-14.txt", " Entities funded from Vote or grant-in-aid will need to adapt the format to accommodate this funding"], ["2014-treasury-dec-Wales_Bill_-_Explanatory_Notes_-_Report_Stage_-_Final_10-6-14.txt", "  These provisions provide flexibility for HM Treasury to amend legislation to, for example, take account of the income tax provisions in clauses 8 and 9 coming into force following a vote in favour in a referendum provided for under clauses 10 and 11"], ["2014-treasury-dec-OLD_complete_v3.txt", "  Economic impact  Removing distortions associated with the current structure of SDLT whilst lowering the cost of moving for the vast majority of the market will encourage more efficient use of the housing stock"], ["2014-treasury-dec-OLD_complete_v3.txt", " To date these services have mainly been in the fields of HR, recruitment and training, and IT services"], ["2014-treasury-dec-45502_Cm_8988_Accessible.txt", "69  Civil Superannuation  15  5"], ["2014-treasury-dec-Modernising_the_taxation_of_corporate_debt_and_derivative_contracts.txt", "  8  5  10  In this section item of profit or loss and item of other comprehensive income each has the meaning that it has for accounting purposes"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", " 8659 IFRIC 2 Members\u2019 Shares in Co-operative Entities and Similar Instruments "], ["2014-treasury-dec-PSS_April_2014.txt", "2 billion in 2011-12 and 2012-13 respectively"], ["2014-treasury-dec-IAS_37_and_Grantor_Accounting_Application_Guidance.txt", " IAS 37 defines an obligating event as an event that creates a legal or constructive obligation that results in an entity having no realistic alternative to settling that obligation"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_web.txt", " The Remuneration Committee reports throughout the year on its activities to the Board through its minutes and oral reports"], ["2014-treasury-dec-FSCS_annual_report_2014_web.txt", " We decided a total of 38,637 claims in 201314, compared with 62,030 claims the previous year"], ["2014-treasury-dec-main_supply_estimates_2014_2015_web.txt", " The ambit also includes income relating to each of the budgetary boundaries and specifies the areas of income that may be retained by the department"], ["2014-treasury-dec-OLD_complete_v3.txt", " The legislation also includes provision for the monetary limit for a trivial benefit-in-kind to be uprated in the future"], ["2014-treasury-dec-EEA_Accounts_2013-14_-_print.txt", " It also states that it is evidence which can be relied upon in making this Governance Statement"], ["2014-treasury-dec-CAPITAL_GAINS_TAX_NON_RESIDENTS_AND_UK_RESIDENTIAL_PROPERTY.txt", " Paragraph 2 of new Schedule 4ZZB provides that a person may elect to determine the amount of post 5 April 2015 gain or loss by using the straight-line time apportionment method provided by paragraph 8 unless the disposal is one to which ATED-related CGT applies or to elect to compute gains or losses on the basis of the position over their whole period of ownership, when such an election would apply also for the purpose of ATEDrelated CGT"], ["2014-treasury-dec-44695_Accessible.txt", "223 The government will exempt children under 12 from Air Passenger Duty on economy tickets with effect from 1 May 2015, and will extend the exemption to include children under 16 from 1 March 2016"], ["2014-treasury-dec-PU1624_final__web_.txt", "66 Further details of the Treasury\u2019s approach to lending to PCs, particularly ensuring an appropriate lending rate is used, can be found in DAO GEN13  04  see Annex C for the link"], ["2014-treasury-dec-elps_main_doc_final.txt", " The Scheme will make every reasonable effort to avoid unnecessary delays in making payments"], ["2014-treasury-dec-help_to_buy_mortgage_guarantee_quarterly_statistics_020914.txt", " The department\u2019s engagement strategy to meet the needs of statistics users is published here httpswww"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " These regulations take forward the elements outlined in that consultation which seek to make it more difficult for promoters not resident in the United Kingdom to avoid disclosure"], ["2014-treasury-dec-FSCS_annual_report_2014_web.txt", " For the 31 March 2014 disclosures, 75 per cent of members are assumed to exercise their option to commute the maximum amount of their pension for a pension commencement lump sum using the cash commutation factors in place as at 31 March 2014"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " New section 328A, subsections 1 to 6 set out that at this time, the ring fence pool is to be reduced"], ["2014-treasury-dec-37630_Budget_2014_Web_Accessible.txt", " Bids will shortly be invited from private sector developers, working with local authorities on estates that might be able to benefit"], ["2014-treasury-dec-PU1624_final__web_.txt", "  49  Imputed Tax and spend 4"], ["2014-treasury-dec-DAO_GEN_04-14_Accounts_Direction_2014-15_18_December_2015.txt", " Compliance with the requirements of the FReM will, in all but exceptional circumstances, be necessary for the accounts to give a true and fair view"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " Amount of penalty 29"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " For example, where a shareholder has the choice to receive a dividend from a company of 10 that would provide a net return after tax of, say, 7"], ["2014-treasury-dec-Final_IA_-_ring-fencing_and_depositor_preference.txt", " Direct costs to regulator 20m up-front, 2m p"], ["2014-treasury-dec-FRAB__119__04_-__Whole_of_Government_Accounts_2011-12.txt", " HM Treasury is aware that fewer qualifications will increase the trust that can be placed in the accounts by users, and this will ultimately make the document more useful for accountability and decision-making purposes"], ["2014-treasury-dec-main_supply_estimates_2014_2015_print.txt", "  75  Main Estimates, 2014-15  Office for Standards in Education, Children\u2019s Services and Skills  76  Office of Qualifications and Examinations Regulation  Main Estimates, 2014-15  Office of Qualifications and Examinations Regulation Introduction 1"], ["2014-treasury-dec-44695_Autumn_Statement__Print_ready_.txt", " The North East has also seen significant capital investment, including a further 20 million committed in June by Nissan to increase production at its Sunderland plant, on top of the 800 million already invested"], ["2014-treasury-dec-Wales_Bill_Command_Paper_-_Welsh.txt", " Pe bai oedi gyda chyhoeddi\u2019r gyfradd, byddai angen i Lywodraeth Cymru gytuno ar gyfradd dybiaethol er mwyn galluogi HMRC i gyhoeddi codau TWE i gyflogwyr a gweithwyr gan ystyried y gyfradd ar gyfer Cymru"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_print.txt", "1  Support Services  551"], ["2014-treasury-dec-FRAB__119__08_-_Annex_I2_-_AGENCY_PINK_2014-15.txt", "  15  2014-15  AGENCY PINK ILLUSTRATIVE ACCOUNTS  Land  Buildings  Dwellings  Information Technology  000  000  000  000  Plant  Machinery  Furniture  Fittings  Payments on Account  Assets under Construction  000  000  000  Cost or valuation  -  At 1 April 201W Additions Donations Disposals Impairments Reclassifications Revaluations At 31 March 201X  Depreciation At 1 April 201W Charged in year Disposals Impairments Reclassifications Revaluations At 31 March 201X Carrying value at 31 March 201W Carrying value at 31 March 201X  Asset financing Owned Finance leased On-balance sheet PFI contracts Carrying value at 31 March 201X  16  Total 000  2014-15  8"], ["2014-treasury-dec-BRRD_impact_assessment_revised.txt", " The ICB report estimated that the costs of financial crises were around 3 of GDP per annum roughly 46bn when measured against 2013 GDP"], ["2014-treasury-dec-OLD_complete_v3.txt", "ukaccounting-standards"], ["2014-treasury-dec-PU1616_OTS_employee_benefits_final_report.txt", " In relation to petrol the new charge was designed to avoid the administrative complications of employers accounting monthly for petrol including an element of private use"], ["2014-treasury-dec-Public_Spending_Statistics_July_2014_consolidated_revised.txt", "8 RD economic affairs 4"], ["2014-treasury-dec-Diverted_Profits_Tax.txt", "  FINANCE BILL 2015  9"], ["2014-treasury-dec-130731_Final_IA_-_SAR_for_PSSs_Signed.txt", " A payment or settlement system can process millions of payments a day, which could be delayed if critical services were suspended due to insolvency"], ["2014-treasury-dec-OLD_complete_v3.txt", " A payment of an UFPLS will be a benefit crystallisation event"], ["2014-treasury-dec-supplementary_estimates_and_new_estimates_2013_14_120214_correction.txt", " Regulatory systems for chemicals, veterinary medicines and pesticides"], ["2014-treasury-dec-2902216_ScotlandAnalysis_Conclusion_acc2.txt", " Source Department of Health  12 United Kingdom, united future Conclusions of the Scotland analysis programme  Examples of devolved and reserved powers  i c u lt u r  1"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", " Salary includes all amounts paid or payable by the NHS body including recharges from any other health body the gross cost of any arrangement whereby a senior manager receives a net amount and an NHS body pays income tax on their behalf any financial loss allowances paid in place of remuneration geographical allowances such as London weighting, and any other allowance which is subject to UK taxation and any ex-gratia payments"], ["2014-treasury-dec-FSCS_annual_report_2014_print.txt", " Year ended 31 March 2014 \u2019000  Year ended 31 March 2013 \u2019000  Levy income in respect of compensation costs  4,514  197,694  Levy income in respect of base costs  17,735  23,599  Levy income in respect of specific costs  40,398  39,733  445,719  429,421  3,979  965  503,317  691,412  866  1,127    13  714,168  683,985  104,786  648,890  17,735  23,599  3,979  965  1,091,851  700,803  Levy income recognised by FSCS  Levy income in respect of SDD loan interest Levy income in respect of pension obligations Total levy income recognised by FSCS Add Exchange gainsloss, interest received and tax Other income Net change in funds carried forward as shown in the financial statements of the classes Less Net change in recoveries accrued Base cost related management expenses Pension obligations Levies received from levy payers as shown in the financial statements of the classes  The levies received from levy payers as shown in the financial statements of the classes include 363,000,000 which was used to repay loans with HM Treasury see Note 15"], ["2014-treasury-dec-FSCS_annual_report_2014_print.txt", " Reliability is what consumers and our levy payers expect from us in respect of every claim we handle"], ["2014-treasury-dec-PU1738_print_CMYK.txt", "2 HM Treasury has previously produced a Consolidated Statement for each of the financial years 2006-07, 2007-08, and 2008-09, which the Comptroller and Auditor General was invited to audit"], ["2014-treasury-dec-EU_finances_2014_final.txt", " The ECA found that payments were affected by material error, with the most likely error rate estimated at 3"], ["2014-treasury-dec-44695_Accessible.txt", " Lower food and fuel prices are good news for households, reducing the cost of living and helping to make families feel more financially secure"], ["2014-treasury-dec-supplementary_estimates_and_new_estimates_2013_14_120214_correction.txt", "  124,000  -124,000  Section I to Section A Reduce Depreciation funding for Judicial Appointments Commission JAC"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_web.txt", " This framework is now a requirement for all the debt advice projects we fund and we have used it as the basis of a recent evaluation of our funded projects"], ["2014-treasury-dec-Public_Spending_Statistics_July_2014_consolidated_revised.txt", "5 Education not definable by level  823  1,044  695  671  677  9"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", " The performance of the UK labour market has continued to improve, with a net increase of over 1"], ["2014-treasury-dec-Russia.txt", "Responsible for the separatist governmental activities of the Supreme Council, responsible for asking the Russian Federation to recognise the independence of the Lugansk People's Republic"], ["2014-treasury-dec-44695_Accessible.txt", " HMRC is also piloting a new model to support the fastest growing businesses"], ["2014-treasury-dec-government_financial_reporting_manual_201314.txt", "30 The Welsh Assembly Government and the Northern Ireland Executive follow the fees and charges requirements of Managing Public Money and should disclose the same information as required in paragraphs 5"], ["2014-treasury-dec-AS2014_policy_costings_final.txt", " The new State Pension costing is estimated using DWP\u2019s pension models"], ["2014-treasury-dec-45502_Cm_8988_Accessible.txt", " New cases flow in and out of the pool weekly"], ["2014-treasury-dec-AS2014_policy_costings_final.txt", " The monthly childcare support paid to the claimant is capped at 646 for one child and at 1,108 for two or more children in registered childcare"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", "  3  322  other machinery or as an additive or extender in any substance so used chargeable use"], ["2014-treasury-dec-supplementary_estimates_and_new_estimates_2013_14_120214_correction.txt", " Neutral exchange of Capital and Resource DEL between NDA and core Department to reflect expenditure profiles Section F  23,500,000  xv"], ["2014-treasury-dec-FRAB__119__08_-_Annex_H_-_2014-15_FReM.txt", " Revenue is recognised when a taxable event has occurred, the revenue can be measured reliably and it is probable that the economic benefits from the taxable event will flow to the collecting entity"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", " The Treasury has followed this guidance in setting the fees for Help to Buy, which requires the fees charged to cover the expected losses associated with granting the guarantee  the administrative costs of the scheme and an annual amount to cover the Treasury\u2019s exposure to the risk of default"], ["2014-treasury-dec-FRAB__120__02_-_IFRS_13_Fair_Value.txt", " HM Treasury and CIPFA are clear that restrictions always need to be taken into consideration when valuing an asset"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_print.txt", " These include the introduction of automatic enrolment the new duty on employers to enrol their staff automatically into a pension, the new NEST pension scheme, changes to private pension legislation and regulation, reviews of welfare benefits, and simplification of the pension tax regime"], ["2014-treasury-dec-2902216_ScotlandAnalysis_Conclusion_acc2.txt", " They work to ensure safety and security to sustain economic growth to deliver the fair collection and distribution of resources across the UK to represent the UK in the world and protect individual citizens abroad to promote culture and the arts and develop world class athletes"], ["2014-treasury-dec-PU1738_print_CMYK.txt", " The remaining 25 is retained by the UK to cover the costs of administering collection on behalf of the EU"], ["2014-treasury-dec-Treasury_minutes_web.txt", "  Cm8900  July 2014  Treasury Minutes Government responses on the Fifty Sixth to the Sixtieth reports from the Committee of Public Accounts Session 2013-14"], ["2014-treasury-dec-Administration_of_employee_expenses.txt", " Employees who receive payments or BiKs in respect of expenses they incur"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", " They publish data to show the cost and impact of public services and departmental activities to allow the public to form its own view on whether they are getting value for money"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " Step 3 Subtract the total amount of any authorised deductions see subsection 4 from the result of step 2"], ["2014-treasury-dec-130731_Final_IA_-_SAR_for_PSSs_Signed.txt", " LINK WHEN PUBLISHED  4  The CSD for the UK is Euroclear UK and Ireland EUI"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", " Maximum potential liabilities under this intervention are estimated to be 7"], ["2014-treasury-dec-FSCS_annual_report_2014_web.txt", " This was reported widely in the national press such as This is Money, the Sunday Mirror and The Independent, and in regional titles such as the Express  Star and The Bolton News"], ["2014-treasury-dec-140220_Letter_and_annexes_from_HMT_to_Govt_Actuary_3.txt", " We expect both the employer contribution rate and the employer cost cap to appear in scheme regulations"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", " 8  Annual report and accounts 2013-14\u2003\u2003 67  68\u2003\u2003 Annual report and accounts 2013-14  6  Ministers and senior managers\u2019 remuneration report  Remuneration policy 6"], ["2014-treasury-dec-Public_Spending_Statistics_July_2014_consolidated_revised.txt", " Public order and safety 4"], ["2014-treasury-dec-Russia.txt", " As a Member of the State Duma, on 20 March 2014 he voted in favour of the draft Federal Constitutional Law on the acceptance into the Russian Federation of the Republic of Crimea and the formation within the Russian Federation of new federal subjects- the republic of Crimea and the City of Federal Status Sevastopol\u2019"], ["2014-treasury-dec-45502_Cm_8988_Print.txt", " Where such risks are identified, the centre needs to robustly challenge departments, intervening earlier and more effectively to prevent project failure"], ["2014-treasury-dec-FRAB__119__02_-_IFRS_13_Fair_Value_Measurement.txt", "  These adaptations, therefore, remove i the option to hold most assets at historical cost and ii effectively require the valuation of all other assets on the basis of either existing use value non-specialised or depreciated replacement cost specialised"], ["2014-treasury-dec-Treasury_minutes_print.txt", "3 However, the New Schools Network holds events to help stimulate demand in areas where few applications have been made, where existing provision is poor quality, and where there is a basic need for places"], ["2014-treasury-dec-PU1616_OTS_employee_benefits_final_report.txt", " Moreover, the process would be easier for employees to understand"], ["2014-treasury-dec-supplementary_estimates_and_new_estimates_2013_14_120214_correction.txt", "  Unquantifiable   Green Deal - Contingent Capital Fund"], ["2014-treasury-dec-FRAB__119__04_-__Whole_of_Government_Accounts_2011-12.txt", " Over the past three years Government borrowing in  Page 3 of 7  FRAB 119 04 13 DECEMBER 2013  WGA has increased from 782bn in 2009-10 to 908bn in 2010-11 and as noted 966bn in 2011-12"], ["2014-treasury-dec-Partnerships_Mixed_membership_partnerships__Alternative_investment_fund_managers__Transfer_of_assets___income_Streams_through_partnerships.txt", " No Class 4 NICs charge will arise until the time when the remuneration vests in the individual partner"], ["2014-treasury-dec-freedom_and_choice_in_pensions_web_210314.txt", "A What are the current tax rules for accessing defined contribution pension savings  Currently, the options open to you depend on the amount of defined contribution pension savings you have built up during your working life, your age and your pension scheme rules"], ["2014-treasury-dec-government_financial_reporting_manual_201314.txt", "1  The following accounting standards and Interpretations deal with accounting for intangible assets IAS 38 Intangible Assets SIC 32 Intangible Assets  Web Site Costs IFRS 6 Exploration for and Evaluation of Mineral Resources is not likely to be relevant and is not discussed further in this Manual"], ["2014-treasury-dec-OOTLAR_19_March_2014__1_.txt", " A TIIN for this measure is available at Annex A"], ["2014-treasury-dec-EU_finances_2014_final.txt", "  Source Figures for 2008 to 2013 are taken from the European Commission\u2019s EU Budget reports the latest edition EU Budget 2013 Financial Report was published in September 2014"], ["2014-treasury-dec-FRAB__120__02_-_IFRS_13_-_Appendix_B.txt", " This exposure draft considers the implications of introducing IFRS 13 specifically for the accounting for non-financial assets"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", " The government has increased its efforts to reduce these burdens"], ["2014-treasury-dec-Cm_8869_Scotland_Analysis.txt", " Scotland analysis Business and microeconomic framework, HMG, July 2013 2, 4  7"], ["2014-treasury-dec-Govt_NC6_exclusion_of_incentivised_electricity_or_heat_generation_activities.txt", " After that section insert Excluded activities subsidised generation of heat and subsidised production of gas or fuel This section supplements section 1921kb"], ["2014-treasury-dec-44369_Cm_8958_print_ready.txt", "  6 Committee of Public Accounts conclusion The department cannot maximise contributions from private sector beneficiaries of transport projects if it does not fully understand the benefits that projects will bring"], ["2014-treasury-dec-freedom_and_choice_in_pensions_print_210314.txt", "13 These changes will have implications for a wide range of parties with an interest in pensions, including employers, consumer groups, the pensions industry, providers of existing retirement income products and individuals themselves"], ["2014-treasury-dec-elps_main_doc_final.txt", " In practice this will mean that payments will not commence until the cumulative future losses exceed the value of the past gain see Chapter 9 for further information on payments to WPA policyholders"], ["2014-treasury-dec-SDPR_Update_September_2014___published_as_Clarifications_.txt", " 34 Table 1 Equitable With-Profit Annuity bonus rates for Irish business "], ["2014-treasury-dec-Wales_Bill_-_Explanatory_Notes_-_Report_Stage_-_Welsh_Language_Version_10_6_14_pdf.txt", " Mae adran 4 o DTEP 1992 yn nodi\u2019r cyfraddau Treth Enillion Cyfalaf y mae unigolion yn eu talu  gall cyfraddau treth incwm sy\u2019n berthnasol i unigolion effeithio ar hyn"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", "0 billion 2011-12 9"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", " Available-for-sale financial assets are recognised initially at fair value"], ["2014-treasury-dec-Partnerships_Salaried_member_rules.txt", " The availability of a deduction for the payment is then subject to the normal management expenses rules"], ["2014-treasury-dec-Partnerships_Salaried_member_rules.txt", "6 A common sense approach to applying the conditions The three Salaried Member conditions are intended collectively to encapsulate what it means to be operating in a typical partnership"], ["2014-treasury-dec-FRAB_121_08_2015-16_FReM.txt", " The aim of these changes is to make the Manual easier for preparers to use and to make the changes to the annual report arising from the simplifying project easier to implement"], ["2014-treasury-dec-140220_Letter_and_annexes_from_HMT_to_Govt_Actuary_3.txt", " I also note your point that, given the potential differences in best estimate assumptions that may arise from actuaries exercising their professional judgement, Treasury involvement would be necessary to achieve consistency between the valuations of different schemes in matters which are not explicitly specified in the Directions"], ["2014-treasury-dec-45502_Cm_8988_Print.txt", "  29  PAC RECOMMENDATION 3 Public bodies need to gather information from business units to forecast individual monthly expenditure"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", " Pescatori et al, 2014"], ["2014-treasury-dec-OLD_complete_v3.txt", " As the changes are intended to provide individuals with greater flexibility in how they take their pension benefits, it would not be appropriate for the measure to apply differently according to the size of the firm"], ["2014-treasury-dec-OLD_complete_v3.txt", "  Background to the measure The social investment tax relief SITR scheme provides income tax relief and capital gains tax benefits for individuals who make qualifying investments in eligible social enterprises"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", "177 This increase in the personal allowance will benefit most higher rate taxpayers equally, as well as those paying only the basic rate"], ["2014-treasury-dec-UK-China_policy_outcomes.txt", " Both sides agreed the following policy outcomes Part I Policy Outcomes I"], ["2014-treasury-dec-OLD_complete_v3.txt", " The changes denying relief where losses or income arise from relevant tax avoidance arrangements have effect from 3 December 2014"], ["2014-treasury-dec-IFRS_16_Application_Guidance_December_2020.txt", "2 At a high level, the IFRS 16 lessee accounting model treats leases in a similar way to finance leases under IAS 17"], ["2014-treasury-dec-AS2014_policy_costings_final.txt", " This continues the practice established at June Budget 2010 and the principles outlined in Tax policy making a new approach\u2019, published alongside June Budget 2010"], ["2014-treasury-dec-PU1616_OTS_employee_benefits_final_report.txt", " The fixed or flexible\u2019 on benefits is more nuanced"], ["2014-treasury-dec-FSCS_annual_report_2014_web.txt", " Therefore the figures quoted in this note are different from those disclosed in the last actuarial valuation report, as would usually be expected"], ["2014-treasury-dec-freedom_and_choice_in_pensions_web_210314.txt", "26 The current tax rules stifle innovation in the retirement income market, leaving pension savers with very little choice over how to spend or invest their defined contribution savings"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", " The DMO\u2019s role is to make arrangements for funding and for placing the net cash positions, primarily by carrying out market transactions in the light of the forecast and its objective in so doing is to minimise the costs of cash management while operating within the risk appetite approved by ministers"], ["2014-treasury-dec-PU1650_Remit_and_Recommendations_for_FPC__print_.txt", " The purpose of preserving stability is to contribute to avoiding serious interruptions in the vital functions which the financial system as a whole performs in our economy notably, the provision of payment and settlement services, intermediating between savers and borrowers, and insuring against risk"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", "  7  In paragraph 3 of Schedule 41 to FA 2008 penalties for putting product to use that attracts higher duty, in the Table in sub-paragraph 1, at the appropriate place insert HODA 1979 20AAD5  section  Mixtures containing methanol"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " In subsection 5, references to bringing a debit or credit into account are references to bringing a debit or credit into account for the purposes of this Part"], ["2014-treasury-dec-FRAB__120__03_-_Accounting_for_Schools_and_Code_Addendum.txt", "  Impact on the budgetary regime 17"], ["2014-treasury-dec-Scotland_analysis__Fiscal_policy_and_sustainability.txt", " For Scotland, the ONS\u2019 principal population projection is used"], ["2014-treasury-dec-Payment_systems_regulator_IA.txt", " RESTRICTED 21  RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1"], ["2014-treasury-dec-Diverted_Profits_Tax.txt", "  6  Where this subsection applies, when determining for the purposes of subsection 3 what would have been the chargeable profits of the foreign company, it is to be assumed that instead of the material provision such alternative provision was made or imposed as a it is just and reasonable to assume would have been made or imposed had the avoided PE been a permanent establishment in the United Kingdom through which the foreign company carried on the relevant trade, and b would not itself have resulted in an effective tax mismatch outcome"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_web.txt", " The risk register is reviewed approximately once a quarter by the Audit  Risk Committee and by the full Board twice a year"], ["2014-treasury-dec-Wales_Bill_-_Impact_Assessment_-_Report_Stage_-_Final_10_6_14_pdf.txt", " Of these responses, 15 were in favour of devolution while 10 were not"], ["2014-treasury-dec-45502_Cm_8988_Print.txt", "77  Justice MOJ  13  3"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " This clause will allow any index of defined terms contained in an Act relating to taxation, to be amended by secondary legislation"], ["2014-treasury-dec-FRAB_121_07_IFRS_13_annex_exposure_draft_of_proposed_amendments_to_FReM.txt", " 8 IAS 16 adaptations and interpretations "], ["2014-treasury-dec-PESA_2014_-_print.txt", "5 Education not definable by level 9"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", " 46 IAS 28 Investments in Associates "], ["2014-treasury-dec-Public_Service_Pensions_Valuations_and_Employer_Cost_Cap_Directions_2014_archived_version.txt", " 2 Direction 492 applies to the valuation of a new public body pension scheme as if the reference to a responsible authority is a reference to the public authority responsible for the scheme 3 Directions 50b and c apply to the valuation of a new public body pension scheme as if a the persons listed in the first column of the table in Schedule 3 are the members or proposed members of the new public body pension scheme b the existing scheme listed in the second column of the table in Schedule 3 is the connected scheme to the new public body pension scheme c the benefit structures and transitional arrangements set out in the proposals for the new public body scheme for those persons are listed in the third column of the table in Schedule 3, and d the relevant date listed in the fourth column of the table in Schedule 3 is the date at which it is proposed that the proposed members of the new public body pension scheme become active members of the new public body pension scheme"], ["2014-treasury-dec-37630_Budget_2014_Web_Accessible.txt", " To ensure this remains well targeted, the government intends to consult on whether and how the allowance could be restricted to UK residents and those living overseas who have strong economic connections in the UK, as is the case in many other countries, including most of the EU"], ["2014-treasury-dec-freedom_and_choice_in_pensions_print_210314.txt", " The government is therefore keen to hear views from respondents about whether the minimum pension age should rise further to allow more time for people to accumulate pension wealth before they reach retirement, for example so that it is five years below the State Pension age instead of ten years"], ["2014-treasury-dec-government_financial_reporting_manual_201314.txt", "18 This category includes impairments that cannot be scored to another impairment category"], ["2014-treasury-dec-37630_Budget_2014_Web_Accessible.txt", "12 Reducing debt in furture will help control these costs"], ["2014-treasury-dec-CRA_2014_guidance_annex_c.txt", " Previously a small amount of this was treated as non-identifiable"], ["2014-treasury-dec-Alcohol_duty_-_registration_of_alcohol_wholesalers.txt", "1 The Commissioners may require the applicant to provide the information or any part of the information mentioned in regulation 32 in respect of each of the bodies corporate that are the subject of the application"], ["2014-treasury-dec-avoidance_discussion_paper_with_covers_final.txt", "9 Responses to this paper are requested by 28 February 2015 and should be sent by email to the team using the following title and address Title Business rates avoidance discussion Address NDRcommunities"], ["2014-treasury-dec-freedom_and_choice_in_pensions_print_210314.txt", "A Different types of annuity   Level annuities provide the same level of payments for the whole of retirement"], ["2014-treasury-dec-44695_Accessible.txt", "  UK economy since 2010 1"], ["2014-treasury-dec-main_supply_estimates_2014_2015_print.txt", " In discharging these responsibilities, particular regard is given to - observing any accounting and disclosure requirements including any Accounts Direction and applying suitable accounting policies on a consistent basis - making judgements and estimates on a reasonable basis - stating whether applicable accounting standards, as set out in the Financial Reporting Manual FReM, or an organisation\u2019s version of it, have been followed, and explain any material departures in the accounts and - preparing the accounts on a going concern basis"], ["2014-treasury-dec-Tackling_marketed_tax_avoidance.txt", " There are 5 stages to tax policy development Stage 1  Setting out objectives and identifying options"], ["2014-treasury-dec-guidance_on_asset_valuation.txt", " Entities should consider with the valuer whether planning consent would need to be obtained were the modern equivalent asset to be constructed on the actual site"], ["2014-treasury-dec-Govt_NC6_exclusion_of_incentivised_electricity_or_heat_generation_activities.txt", " There has been concern about the proportion of investment into renewable energy companies whose activities are relatively low-risk and which already benefit from generous government subsidies"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " If you have any questions about this change, or comments on the legislation, 10"], ["2014-treasury-dec-PESA_2014_-_print.txt", " Central government does not include public corporations, nor those non-profit institutions that receive significant government funding but are not controlled by government and so belong in the private sector for example universities, further education colleges, and housing associations"], ["2014-treasury-dec-Landfill_tax_-_compliance.txt", "  Paragraph 6 makes consequential amendments to section 71 of FA 1996"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", " This is a suitable proxy for fair value and is allowable per the FReM for those assets with short useful lives or low values"], ["2014-treasury-dec-PN_March_2014_II.txt", " The Background Note at the end of this release explains more about the reserves, and about these statistics"], ["2014-treasury-dec-Wales_Bill_-_Impact_Assessment_-_Report_Stage_-_Final_10_6_14_pdf.txt", " The HRAS system has not been reformed in Wales"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", "01 shift in interest rates when all other risk factors are held constant"], ["2014-treasury-dec-EU_finances_2014_final.txt", " The proper administration of EU funds in Northern Ireland, Scotland and Wales is a matter for the relevant Devolved Administration"], ["2014-treasury-dec-FRAB_121_08_2015-16_FReM.txt", "1 Introduction This will set out the overall structure of the annual report and accounts"], ["2014-treasury-dec-04._2013-14_AGENCY_PINK.txt", "  Related-party transactions  The Agency should disclose here its parent and other bodies sponsored by its parent"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " Part 2 of this Schedule introduces an exemption from income tax for up to 3,600 per employment on a qualifying bonus payment in any tax year"], ["2014-treasury-dec-141010_Consultation_on_how_LWP_should_be_funded_in_15-16.txt", "11 The Government also previously concluded that local authorities, with their existing social care strategies and duties, are better placed to determine the support needs of local vulnerable people than the old central and remote Social Fund system"], ["2014-treasury-dec-FRAB__119__08_-_Annex_I4_-_MAGENTA_PENSION_SCHEME_2014-15.txt", "aa  PFI and other Service Concession arrangements  The National Accounts basis for recognising service concession arrangements is broadly similar to UK-GAAP, applying a risk-based test to determine the financial reporting"], ["2014-treasury-dec-PESA_2014_-_print.txt", " 3 Figures from 2013-14 reflect adjustment to budgets for changes to local government funding relating to the localisation of business rates and council tax benefit"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", " The current exposure, as at 31 March 2014, resulting from this uncertainty, together with any other potential actions following a judgement, falls within a range up to an estimated maximum of 240 million"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", " 2  Includes households and non-profit institutions serving households"], ["2014-treasury-dec-Deduction_at_source_from_interest_paid_on_private_placements.txt", "  2  Qualifying private placement means a security a which meets Conditions A, B and C, and b in relation to which such other conditions as the Treasury may specify by regulations are met"], ["2014-treasury-dec-FSCS_annual_report_2014_web.txt", " It exists to protect consumers when financial firms fail"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", "  57  Whole of Government Accounts  Income Tax, National Insurance contributions and Value Added Tax, other than input value added tax on goods and services, are shown after balances and transactions have been eliminated between consolidated entities and HM Revenue and Customs HMRC"], ["2014-treasury-dec-45502_Cm_8988_Accessible.txt", " This will be decided by the Head of each function and will ensure that expertise is managed and coordinated effectively"], ["2014-treasury-dec-OLD_complete_v3.txt", " This follows announcement at Budget 2014"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", " External auditor\u2019s remuneration 2"], ["2014-treasury-dec-Wales_Bill_-_Explanatory_Notes_-_Report_Stage_-_Final_10-6-14.txt", " The effect is that the Welsh basic, higher and additional rates do not apply to savings income as defined in section 18 of ITA 2007"], ["2014-treasury-dec-elps_annex_final.txt", " The investment returns from the Towers Watson Asset Share Survey are before any payment a proprietary company within the Comparator Companies may make to its shareholder"], ["2014-treasury-dec-elps_annex_final.txt", " The terms of this replacement effectively put the policyholder in the position they would have been in had they selected a non-profit annuity instead of a WPA in respect of the affected policies"], ["2014-treasury-dec-Service_Transformation_Challenge_Panel_-_Call_for_Evidence_to_publish__2_.txt", "  Preparation and publication of final report September to October 2014 Preparing and publishing report"], ["2014-treasury-dec-OLD_complete_v3.txt", " 20011004 SSCR provide for specified payments to be disregarded in the calculation of earnings for these purposes"], ["2014-treasury-dec-OLD_complete_v3.txt", " It will affect only a small number of companies but will remove an obstacle to the growth of the private placement market"], ["2014-treasury-dec-central_african_republic.txt", "a 1 BOZIZE, Yangouvonda 2 MUDDE, Samuel, Peter Nationality 1 Central African Republic 2 South Sudan Passport Details D00002264 diplomatic"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", "19 In the 2013 MPA Annual Report the Treasury published information on 2 projects, Project Oscar and the Equitable Life Payment Scheme ELPS"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", "  4  A claim under subsection 2 above in respect of a supply, acquisition or importation must be made on or before the relevant day"], ["2014-treasury-dec-Scotland_analysis__Fiscal_policy_and_sustainability.txt", " The benefits of staying part of the UK could be substantially higher if, for example   Scottish migration over the long term was lower than the additional 15,500 net in-migrants per year assumed in HM Treasury\u2019s analysis"], ["2014-treasury-dec-main_supply_estimates_2014_2015_web.txt", " The value of any liability is still to be determined"], ["2014-treasury-dec-OLD_complete_v3.txt", "  General description of the measure This measure will extend the scope of stamp duty land tax SDLT multiple dwellings relief so that purchases from housing associations of superior leasehold interests in property subject to shared ownership leases can attract relief, where the transaction is part of a lease and leaseback arrangement"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " Paragraph 5 amends section 103 of the Finance No"], ["2014-treasury-dec-INHERITANCE_TAX_EXEMPTION_FOR_EMERGENCY_SERVICE_PERSONNEL_ETC.txt", " This measure is not expected to impact on family formation, stability or breakdown Those benefiting from this exemption will reflect the demographics of the armed forces and emergency services in which they serve"], ["2014-treasury-dec-Country_and_Regional_Analysis_November_2014_Combined.txt", "5 RD general public services 1"], ["2014-treasury-dec-FRAB__120__07_-_Annex_C_-_FT_ARM_14-15.txt", "  Additional requirement of FT ARM  Council of Governors  na  The annual report should include a statement about the number of meetings of the council of governors and individual attendance by governors and directors"], ["2014-treasury-dec-44369_Cm_8958_print_ready.txt", "  Recommendation implemented"], ["2014-treasury-dec-PU1616_OTS_employee_benefits_final_report.txt", "3 The primary legislation or regulations should then set out the minimum record keeping required by employers for the exemption to apply"], ["2014-treasury-dec-39796_Cm_8847_Accessible.txt", "  Target implementation date October 2014"], ["2014-treasury-dec-44695_Autumn_Statement__Print_ready_.txt", "85 per week for the full basic State Pension"], ["2014-treasury-dec-PESA_2014_-_print.txt", " In broad terms, there is a charge or benefit shown in this row equal to the gross increase in the provision that impacts on the operating statement of the scheme excluding the unwinding of the discount rate less pension contributions receivable from employers and employees, and less other income"], ["2014-treasury-dec-FRAB__119__08_-_Annex_I3_-_NDPB_GREEN_2014-15.txt", "1  Losses Statement  Agencies should include a note on losses if the total value exceeds 300,000"], ["2014-treasury-dec-FRAB__119__08_-_Annex_I2_-_AGENCY_PINK_2014-15.txt", " Rentals under operating leases Interest charges PFI service charges Research and Development expenditure Non-cash items Depreciation Amortisation Profit on disposal of asset Loss on disposal of property, plant and equipment Auditors\u2019 remuneration and expenses Provision provided for in year  15  Borrowing costs of provisions Unwinding of discount on provisions  15  In addition, other expenditure should be analysed and any significant items listed individually as part of this table"], ["2014-treasury-dec-supplementary_estimates_and_new_estimates_2013_14_120214_correction.txt", " Revised Estimates normally reduce the amount sought in the original Estimate or vary the way in which it is spent"], ["2014-treasury-dec-main_supply_estimates_2014_2015_print.txt", " contributions from employers and employees, transfer of  payments from other superannuation schemes etc"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", " The increase in the not rated\u2019 category was driven mainly by an increase in student loans and greater holdings of unrated assets in the DMO"], ["2014-treasury-dec-Voluntary_payrolling_of_benefits_in_kind.txt", " Part 11 requires HMRC to set out the detailed provisions for PAYE in Regulations"], ["2014-treasury-dec-Scotland_analysis__Fiscal_policy_and_sustainability.txt", " That is, the debt in question at the point of independence is the debt of the UK as a whole, not that of England, Wales, Northern Ireland and Scotland"], ["2014-treasury-dec-OLD_complete_v3.txt", "  Further advice If you have any questions about this change, please contact Claire Ritchie on 03000 586813 email claire"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", "0  Purchase of goods and services Grants and subsidies  300"], ["2014-treasury-dec-oil_and_gas_fiscal_review_call_for_evidence.txt", " Part of the purpose of the review is therefore to reach an understanding with industry on those areas where tax changes could have the greatest impact on the objective of maximising economic recovery"], ["2014-treasury-dec-main_supply_estimates_2014_2015_print.txt", "  The responsibilities of an Accounting Officer, including responsibility for regularity and propriety of the public finances for which an Accounting Officer is answerable, for keeping proper records and safeguarding assets, are also set out in Chapter 3 of Managing Public Money"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_web.txt", "45m  Budget Planners completed  289,000  200,000  Debt sessions funded through partners in England  Wales  163,000  150,000  12  The Money Advice Service Annual Review, Directors\u2019 Report and Financial Statements 201314  Customer satisfaction1  Results 201314  Annual targets 201314  Customers helped to decide on a course of action  73  70  Customers provided with required information  85  82  Customers stating they will revisit the Service  92  88  Customers who would recommend the Service  90  85  Action  Tracker question2  Results 201314  Annual targets 201314  Protecting assets  1"], ["2014-treasury-dec-CAPITAL_GAINS_TAX_NON_RESIDENTS_AND_UK_RESIDENTIAL_PROPERTY.txt", " Most non-residents will be subject to tax on their gains in their country of residence"], ["2014-treasury-dec-FRAB__119__08_-_Annex_G1_-_DEPARTMENT_YELLOW_2013-14.txt", " Disclosures should be given only where they are necessary because the Department holds financial instruments that are complex or play a significant medium to long-term role in the financial risk profile of the department"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", " CRC and EU Emissions Trading Scheme allowances should be included here under licences if they are not expected to be realised within twelve months of the end of the reporting period"], ["2014-treasury-dec-FRAB_121_minutes.txt", " Andrew Buchanan indicated that the derecognition criteria in IAS 39 could assist"], ["2014-treasury-dec-PU1719_HMT_Science_.txt", " In one way this is easier than it has ever been, because communication via the Internet is easy and nearly instantaneous"], ["2014-treasury-dec-Scotland_analysis__Fiscal_policy_and_sustainability.txt", "  14  Scotland analysis work and pensions"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", "5 depending on the age of the member into a stakeholder pension product chosen by the employee from a panel of three providers"], ["2014-treasury-dec-EEA_Accounts_2013-14_-_web.txt", " It is currently valued in terms of a weighted basket of four currencies US dollar, sterling, yen and euro"], ["2014-treasury-dec-PU1667_Tax-Free_Childcare__consultation_on_childcare_account_provision.txt", " In the first consultation stakeholders agreed on the need for parents\u2019 money and data to be held securely"], ["2014-treasury-dec-DAO_GEN_04-14_Accounts_Direction_2014-15_18_December_2015.txt", " This direction applies to those Trading Funds listed in the appendix 2"], ["2014-treasury-dec-EEA_Accounts_2013-14_-_web.txt", " The unhedged reserves are in the main financed out of sterling through accumulated retained earnings and sterling financing provided by the NLF"], ["2014-treasury-dec-EEA_Accounts_2013-14_-_print.txt", "ukgovernmentpublicationsmanagement-of-the-official-reserves  3  EXCHANGE EQUALISATION ACCOUNT REPORT AND ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2014  Strategic Report Benchmark Allocations 1"], ["2014-treasury-dec-budget_2014_data_sources.txt", "orgexternalpubsftweo2014update01pdf0114"], ["2014-treasury-dec-Russia.txt", " POB Novorossiysk, Russian Federation a"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", "  Annual report and accounts 2013-14\u2003\u2003 135  15"], ["2014-treasury-dec-FRAB__120__03_-_Annex_A__ITC_and_WG_Report.txt", "  Furthermore, the Working Group\u2019s assessment is that schools represent a set of integrated economic activities and are capable of being treated as legal entities"], ["2014-treasury-dec-main_supply_estimates_2014_2015_print.txt", "3m per annum with a total maximum contingent liability since 1st April 2005 of 2"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " New subsections 10 to 12 define relevant amount as the consideration given for the asset, unless the consideration given is much less than the value of the asset in which case it is the market value"], ["2014-treasury-dec-2902216_ScotlandAnalysis_Conclusion_acc2.txt", "    EU membership an independent Scotland would need to apply to join the EU"], ["2014-treasury-dec-supplementary_estimates_and_new_estimates_2013_14_120214_correction.txt", "  3,000,000  -3,000,000  Section C to Section A Notional Costs funding no longer required by HMCTS"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " Transfers of shares and securities of UK registered companies on sale generally attract stamp duty or SDRT charges at the rate of 0"], ["2014-treasury-dec-IFRS_15_Application_Guidance.txt", "3  By virtue of the criteria for classifying revenue as taxation, fines or penalties there are usually no specific performance obligations associated with receiving the revenue"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " Following the introduction of subsection 2 of the new clause, the references to the subsections on calculating the cash equivalent of a van are amended"], ["2014-treasury-dec-elps_annex_final.txt", "  Capital protection these are policies with a capital protection option see paragraph 189 and have terminated in the Equitable Life data with a return of premium minus the sum of any annuity payments made"], ["2014-treasury-dec-Public_Spending_Statistics_July_2014_consolidated_revised.txt", " It can be shown in Table 6"], ["2014-treasury-dec-Diverted_Profits_Tax.txt", " Subject to subsections 7 and 8, this is the provision that a it is just and reasonable to assume would have been made or imposed if the avoided PE had been a UK PE through which the foreign company carried on the relevant trade and b which would not have resulted in an effective tax mismatch outcome"], ["2014-treasury-dec-Govt_NC5_and_NS4_Tax_relief_for_theatrical_production_.txt", " New section 1217IE outlines the circumstances in which pre-trading expenditure, including expenditure on developing the production before it was green-lit\u2019, may be treated as expenditure of the separate theatrical trade"], ["2014-treasury-dec-FSCS_annual_report_2014_web.txt", " The appointment  and removal  of the Chairman is also approved by HM Treasury"], ["2014-treasury-dec-OLD_complete_v3.txt", " 212  Background to the measure The Government announced at Budget 2014 proposals to allow people aged 55 and above, from April 2015, access to their money purchase pension savings as they wish during retirement, subject to their marginal rate of income tax"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", "  DETAILS OF THE CLAUSES CLAUSE 103 ATED REDUCTION IN THRESHOLD FROM 1 APRIL 2015 2"], ["2014-treasury-dec-AS2014_data_sources_final.txt", "ukgovernmentuploadssystemuploadsattachmentdatafile20903 6spending-round-2013-complete"], ["2014-treasury-dec-RELEVANT_HIGH_VALUE_DISPOSALS_GAINS_AND_LOSSES.txt", " 3 In subsection 3 for 1 million substitute 500,000"], ["2014-treasury-dec-Partnerships_Salaried_member_rules.txt", " If the shares or units which are awarded are amounts which might reasonably be expected to vary with the profits of the business as a whole, the individual is not receiving a Disguised Salary"], ["2014-treasury-dec-INHERITANCE_TAX_SIMPLIFYING_CHARGES_ON_TRUSTS_AND_NEW_RULES_TO_TARGET_AVOIDANCE_THROUGH_THE_USE_OF_MULTIPLE_TRUSTS.txt", "  3  Consultation draft  62B  3  Protected settlements 1  For the purposes of this Chapter, a settlement is a protected settlement if it commenced before 10 December 2014 and either condition A or condition B is met"], ["2014-treasury-dec-FRAB__120__07_-_Annex_C_-_FT_ARM_14-15.txt", " Requirements for the equality report, which may be included in the annual report and accounts at NHS foundation trusts\u2019 discretion, will be found at www"], ["2014-treasury-dec-Wales_Bill_-_Impact_Assessment_-_Report_Stage_-_Final_10_6_14_pdf.txt", " Other key non-monetised costs by main affected groups\u2019  Five year terms can be criticised as being too long - allowing Governments to remain in power longer than their perceived natural lifespan, which could lead to public dissatisfaction with the both the Government and the political process as a whole"], ["2014-treasury-dec-EU_finances_2014_final.txt", " Any hedging mechanisms used to mitigate the impact of foreign exchange losses are not included in this report as they do not impact on the amounts paid out on EU projects or the funding provided by the EU"], ["2014-treasury-dec-Country_and_Regional_Analysis_November_2014_Combined.txt", "3 Total identifiable expenditure on services by country and region in real terms,1 2009-10 to 2013-14  million  North East  National Statistics 2010-11 2011-12 outturn outturn 25,434 24,697  2009-10 outturn 26,017  2012-13 outturn 24,579  2013-14 outturn 24,999  North West  68,185  67,101  65,175  65,691  65,889  Yorkshire and the Humber  47,391  46,592  45,904  45,840  46,328  East Midlands  38,094  37,415  36,649  37,001  37,796  West Midlands  50,430  49,318  48,480  48,624  49,036  East  48,462  47,729  45,925  46,100  47,339  London  88,139  86,750  84,254  82,797  83,041  South East  69,280  68,451  66,202  67,059  68,197  South West  44,624  43,791  43,317  43,661  44,830  England  480,622  472,582  460,604  461,353  467,453  Scotland  56,002  54,955  54,685  55,606  54,741  Wales  31,349  30,955  30,835  30,278  30,590  Northern Ireland  20,459  20,165  20,050  20,167  20,055  588,432  578,657  566,173  567,403  572,839  UK identifiable expenditure Outside UK  18,084  20,925  19,487  20,845  23,352  Total identifiable expenditure  606,516  599,583  585,660  588,248  596,191  Non-identifiable expenditure2 Total Expenditure on Services  84,372  91,025  90,154  83,723  80,786  690,888  690,608  675,814  671,971  676,977  Accounting adjustments Total Managed Expenditure3  46,425  48,091  50,178  59,182  43,384  737,313  738,699  725,992  731,153  720,361  1 Real terms figures are the nominal figures adjusted to 2013-14 price levels using GDP deflators from the Office for National Statistics released 6 October 2014"], ["2014-treasury-dec-Wales_Bill_Command_Paper_-_Welsh.txt", " Er enghraifft, am y tro cyntaf mis Hydref 2013 mae HMRC wedi cyhoeddi dadansoddiad ar sail gwlad o\u2019r trethi ledled y DU y mae'n eu casglu"], ["2014-treasury-dec-45502_Cm_8988_Print.txt", "  Target implementation date March 2017"], ["2014-treasury-dec-help_to_buy_mortgage_guarantee_quarterly_statistics_020914.txt", " The mean value of a property purchased or remortgaged through Help to Buy mortgage guarantee scheme up until the end of June 2014 was 153,148 compared to an average UK house price of 265,000"], ["2014-treasury-dec-FRAB__120__07_-_Annex_C_-_FT_ARM_14-15.txt", "  6 Comply or explain  Board  B"], ["2014-treasury-dec-20140308_bailin_mandatory_compensation_CONSULTATION_DRAFT_FINAL__2_.txt", " Optional provisions valuation principles 12"], ["2014-treasury-dec-PU1638_policy_costings_bud_2014_with_correction_slip.txt", " This is estimated using HMRC information on the value of disputed tax and on previous tax settlements"], ["2014-treasury-dec-EEA_Accounts_2013-14_-_web.txt", " The benchmark for euro denominated assets comprised euro denominated sovereign securities"], ["2014-treasury-dec-AS2014_policy_costings_final.txt", " Exchequer impact m 2014-15  2015-16  2016-17  2017-18  2018-19  2019-20  0  -530  -635  -640  -655  -655  Exchequer impact  Areas of uncertainty The main uncertainties in this costing relate to the projection of SPI survey data"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", " Tackling aggressive tax planning in the global economy UK priorities for the G20OECD project for countering Base Erosion and Profit Shifting\u2019, HM Treasury, March 2014"], ["2014-treasury-dec-OLD_complete_v3.txt", " During summer 2014, HMRC carried out a consultation on the OTS\u2019s recommendation to gather evidence, experiences and views on payrolling with a view to the government introducing legislation to allow all employers the option to payroll benefits in kind from the 2016-17 tax year"], ["2014-treasury-dec-Simplifying_link_company_requirements_for_consortium_claims.txt", "  Small and micro business assessment this measure is expected to have a negligible impact on businesses, irrespective of their size"], ["2014-treasury-dec-FSCS_annual_report_2014_web.txt", " The table shows the financial sectors we cover, alongside what we protect and the compensation limits"], ["2014-treasury-dec-PU1719_HMT_Science_.txt", " Our ability to develop and commercialise new ideas, products and services is critical to our economic future and to providing jobs"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_web.txt", "0  later than 1 year but not later than 5 years  2,356"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", "7 In March 2010 each central government department published an adaptation plan explaining its proposed actions to meet the challenge of a changing climate"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", "  13  The reserves transactions will be reflected in accounts and summarisation schedules as follows dr asset  20  cr General Fund  20  and subsequently if we assume the asset carried a revaluation balance of 5 in the closed body dr General Fund  5  cr revaluation reserve  5   for Trusts  FTs, retained earnings"], ["2014-treasury-dec-PESA_2014_-_print.txt", " However, payments of subsidies to, and purchases of goods and services from, public corporations form part of TME as the use of this funding feeds into the calculation of public corporations\u2019 gross trading surplus, which scores as an income or revenue item in the public sector accounts"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", " The exit packages disclosure may be included in NHS bodies\u2019 annual reports, but also forms part of the auditable notes to the accounts"], ["2014-treasury-dec-Wales_Bill_Command_Paper_-_English.txt", " The compliance burden on landfill operators in Wales will be determined by the rules that are set by the Assembly and the Welsh Government, arising from the design and administration of the Welsh tax on disposals of waste to landfill"], ["2014-treasury-dec-PU1624_final__web_.txt", " The reduction in the cash charge for service payments is a way for the department to obtain value from its asset, instead of getting the full market value in cash"], ["2014-treasury-dec-131010_Letter_and_annexes_from_HMT_to_Govt_Actuary_2.txt", " HM Treasury invites comments on the draft Directions and Regulations to be made under these powers"], ["2014-treasury-dec-elps_annex_final.txt", " Each proprietary company is assumed to have made shareholder transfers of 10 of the returns each year and to have reduced the amount credited to Asset Shares by that amount"], ["2014-treasury-dec-39796_Cm_8847_Accessible.txt", " The call for evidence was completed in November 2013"], ["2014-treasury-dec-45502_Cm_8988_Print.txt", " Case closure was implemented using a pathfinder approach, to test systems, processes and capability, and monitor initial client responses before selecting larger volumes of cases"], ["2014-treasury-dec-budget_2014_data_sources.txt", "enquirieshm-treasury"], ["2014-treasury-dec-PU1738_print_CMYK.txt", " Note Because of rounding the column totals do not necessarily equal the sum of individual items"], ["2014-treasury-dec-freedom_and_choice_in_pensions_web_210314.txt", " The stock of UK annuities is worth around 210 billion, 7 with an additional 11 billion, 8 on average, being invested by individuals 9 every year into UK annuity funds"], ["2014-treasury-dec-Scotland_analysis__Fiscal_policy_and_sustainability.txt", "  5  6  HM Treasury uses the OBR\u2019s underlying\u2019 public sector net borrowing measure which excludes the effects transfers ongoing between the Exchequer and the Bank of England\u2019s Asset Purchase Facility to construct the initial spending revenue and borrowing positions for the UK and an independent Scotland"], ["2014-treasury-dec-Partnerships_Salaried_member_rules.txt", "6    guaranteed payments  see sub-section 2"], ["2014-treasury-dec-FRAB__120__07_-_Annex_C_-_FT_ARM_14-15.txt", "  Add additional local features, eg, capitalisation threshold, grouping of assets"], ["2014-treasury-dec-OOTLAR_19_March_2014__1_.txt", "60tonne  Lower rated  2"], ["2014-treasury-dec-main_supply_estimates_2014_2015_web.txt", " The government has agreed that an individual trust member should be indemnified against legal damages and costs arising from advice given, or actions done, honestly and in good faith in the execution of his or her board functions, except where the member has acted recklessly"], ["2014-treasury-dec-FRAB__120__02_-_IFRS_13_-_Appendix_B.txt", "1  EU adopted IFRS  6"], ["2014-treasury-dec-FRAB__120__03_-_Annex_A__ITC_and_WG_Report.txt", " In this context, a school\u2019s governing body cannot unilaterally make decisions in relation to the relevant activities set out in paragraph 24"], ["2014-treasury-dec-Public_Spending_Statistics_July_2014_consolidated_revised.txt", " In 2012-13 Public Sector Net Investment includes a 28 billion adjustment in respect of Royal Mail pension assets"], ["2014-treasury-dec-Modernising_taxation.txt", "  Section 4925 defines terms used in the legislation"], ["2014-treasury-dec-FRAB__119__09_-_Draft_Code_of_Practice_on_Local_Authority_Accounting_2014-15_with_Annexes.txt", " IPSAS 25 Employee Benefits is based on IAS 19, and provides additional guidance for public sector bodies"], ["2014-treasury-dec-44695_Autumn_Statement__Print_ready_.txt", "  Departmental Expenditure Limits 2"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", "  IMF Special Drawing Rights Non-current International Monetary Fund IMF Special Drawing Rights SDRs comprised the UK\u2019s quota subscription to the IMF"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " This dispensation to allow employers to payroll their employee\u2019s benefits and expenses voluntarily replaces an existing informal practice, where some employers operate payrolling but still have to comply with tax rules that require them to complete a form P11D return of employee benefits and expenses at the end of each tax year for each employee"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", " Public sector bodies are deemed to be under common control, so IFRS 3 is applicable only to those business combinations that involve an entity or entities outside the public sector as defined by the ONS"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", "2  -  -  -  446,041  446,041  446,041  24  -  206,859  -  -  206,859  90,659  -  866,729  -  -  866,729  866,729  -  215,295  -  -  215,295  215,295  -  30,294,173  -  446,041  30,740,214  31,801,374  77,638,942  30,294,173  46,760,225  4,400,352  98,505,346  93,476,321  Financial guarantees Trade and other payables Other financial liabilities  25  Total financial liabilities  Total net financial assets  25,886,040  At 31 March 2013 Group  Financial assets Financial at amortised liabilities  cost guarantees at amortised cost 000  2012-13 restated  2012-13 restated  Availablefor-sale assets  Fair value through SCNE  Total  Fair value  000  000  000  000  Notes  000  Loans to banking customers  17  67,542,339  -  -  -  67,542,339  63,180,513  Available-for-sale financial assets  18  -  -  43,885,326  -  43,885,326  43,885,326  -  -  50,655,005  50,655,005  50,655,005  Financial Assets  19"], ["2014-treasury-dec-government_financial_reporting_manual_201314.txt", " Chapter 1, Page 1  Issue 2  FINANCIAL REPORTING MANUAL 2013-14  INTRODUCTION  a  in accordance with IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors, accounting policies set out in IFRSs need not be applied when the effect of applying them is immaterial  b  in accordance with IAS 1 Presentation of Financial Statements, applying the concept of materiality means that a specific disclosure requirement in a Standard or in an Interpretation need not be satisfied if the information is not material disclosures should be limited to those necessary for an understanding of the entity\u2019s circumstances and  c  for the avoidance of doubt, preparers are reminded that they do not need to develop accounting policies, or provide disclosures, in relation to accounting standards that do not apply to their circumstances"], ["2014-treasury-dec-44695_Accessible.txt", " 12 National Minimum Wage Low Pay Commission Report 2014\u2019, March 2014"], ["2014-treasury-dec-promoters_of_tax_avoidance_schemes_amendment_of_return_to_take_account_of_relevant_judicial_rulings_and_dotas.txt", " 3 The power to make orders under this paragraph is exercisable by statutory instrument"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", " No of actions due to Met on time complete  Missed by  1 month  Missed by  2 months  Missed by 3 months  1  0  0  0  1  2013-14 key achievements  The government remains on course to meet its fiscal mandate one year early in 2017-18 and public sector net borrowing as a percentage of GDP is forecast to have fallen by half from its 2009-10 peak by 2014-15   The department successfully delivered Spending Round 20131 SR 2013, setting out details of the government\u2019s plans to reduce current spending by 11"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " Part 2 of the Schedule"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", "  Subsection 4 omits subsection 9A3 as a consequential change"], ["2014-treasury-dec-survivor-benefits-in-occupational-pension-schemes.txt", "  Differences in entitlement between couples in marriages of an opposite sex couple and civil partnerships 3"], ["2014-treasury-dec-Tax_exemption_for_travel_expenses_of_members_of_local_authorities.txt", " New subsection 295A1 provides an exemption from income tax for qualifying payments made to a member of a local authority for travel expenses incurred"], ["2014-treasury-dec-FSCS_annual_report_2014_web.txt", " We may now have passed the peak of PPI claims and be witnessing a downward trend, although it remains possible that an upward trajectory could resume in the coming year"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", "  Paragraph 1 explains what is meant by an information duty"], ["2014-treasury-dec-promoters_of_tax_avoidance_schemes_amendment_of_return_to_take_account_of_relevant_judicial_rulings_and_dotas.txt", "  3  The Commissioners must give P a conduct notice if they a make the determination mentioned in subsection 2b, and b do not determine that, having regard to the significance or lack of significance of the impact that P\u2019s activities as a promoter are likely to have on the collection of tax, it is inappropriate to give P a conduct notice"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " The duty on the employees to provide similar information under section 313 of FA 2004 is disapplied in regulations in circumstances where section 313ZC of FA 2004 applies"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", "comaboutusadvisory-committee  Annual report and accounts 2013-14\u2003\u2003 43  3"], ["2014-treasury-dec-Russia.txt", " Title Colonel-General DOB 22031958"], ["2014-treasury-dec-Diverted_Profits_Tax.txt", "  Clause 1 describes the new diverted profits tax which will be charged at a rate  DETAILS OF THE CLAUSE 2"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", "172 Increasing the ISA limit and reducing the 10 tax rate to 0 mean that the effective rate of taxation on savings for many people will be zero"], ["2014-treasury-dec-elps_main_doc_final.txt", "32 For CWP policies, the Relative Loss may comprise past Loss and future Loss"], ["2014-treasury-dec-main_supply_estimates_2014_2015_web.txt", "  Up to 385,000,000  The Chancellor of the Exchequer and Chief Secretary to the Treasury announced the UK Guarantees scheme on 18 July 2012"], ["2014-treasury-dec-Wales_Bill_Command_Paper_-_English.txt", "uknewstechnote-scot-taxrate"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", " There were no prior period adjustments to figures for Core Treasury and Agencies"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", " The relevant standard is IAS 10, Events after the Reporting Period"], ["2014-treasury-dec-IFRS_16_Application_Guidance_December_2020.txt", " Entities will also be subject to WGA requirements for this disclosure but will retain the ability to use judgement when determining time bands for their own accounts"], ["2014-treasury-dec-supplementary_estimates_and_new_estimates_2013_14_120214_correction.txt", "  -4,000,000  Section F Increase in gross programme spend for Departmental operating costs following a transfer from resource"], ["2014-treasury-dec-Social_investment_tax_relief__SITR__draft_guidance.txt", " Monies raised by an investment are not regarded as being employed for a qualifying business activity if they are used to buy shares or stock in a company"], ["2014-treasury-dec-INHERITANCE_TAX_INTEREST.txt", " in paragraph 9 certain other amounts of inheritance tax, for date of the testator\u2019s death substitute end of the month in which the testator died"], ["2014-treasury-dec-government_financial_reporting_manual_201314.txt", "9  Departments preparing annual accounts and executive agencies preparing financial statements under the Government Resources and Accounts Act 2000 or under the Government Resources and Accounts Act Northern Ireland 2001 shall prepare a Statement of Comprehensive Net Expenditure in accordance with the format shown below"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " In the case of CSOP options granted before 6 April 2014, the CSOP code and tax advantages where appropriate will apply in relation to these options, unless the scheme is not notified to HMRC or prior to 6 April 2014 HMRC refused to approve the scheme or decided to withdraw approval"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", "  2  General government gross debt on a Maastricht basis"], ["2014-treasury-dec-OLD_complete_v3.txt", " The changes relating to the taxation of annuities paid to a beneficiary on the death of the member before age 75 will have effect for annuities where there has been no payment to the beneficiary before 6 April 2015"], ["2014-treasury-dec-OLD_complete_v3.txt", "  75  Income tax and capital gains tax Social investment tax relief- enlarging the scheme Who is likely to be affected Social enterprises and individuals who invest in such organisations"], ["2014-treasury-dec-UK-China_policy_outcomes.txt", " The bilateral IP Symposium held in China in early September, which had ministerial involvement, strengthened mutual understanding of each other\u2019s IP systems and concerns, and stimulated bilateral trade and technology exchanges"], ["2014-treasury-dec-FEMR_Recommendations_on_additional_financial_benchmarks_to_be_brought_into_UK_regulatory_scope_logo.txt", " On that basis, the Review anticipates that these requirements would be applied to the contributing brokers who submit brokered overnight transaction rates and volumes to the WMBA for the purpose of determining SONIA and RONIA and the submitting banks who contribute midmarket swap rates to ICE Benchmark Administration for the purpose of determining ISDAFIX"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", "8 of total tax revenue, were 35"], ["2014-treasury-dec-Govt_NC4_and_NS3_Cooperative_societies.txt", " European Co-operative Societies SCE will be added to the definitions in Schedule 2, paragraph 28 ITEPA 2003, S151 ITA 2007 and S90 CTA 2010"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", " The National Accounts measure of public sector net debt does not record the creation of or movements in provisions"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", " Its provision represented the best estimate of delivering its objectives of decommissioning the plant and equipment on each designated nuclear licensed site and returning the sites to pre-agreed end states in accordance with its published strategy"], ["2014-treasury-dec-BRRD_impact_assessment_revised.txt", "  BUSINESS ASSESSMENT Option 1 Direct impact on business Equivalent Annual m  In scope of OIOO  Measure qualifies as  Costs 87"], ["2014-treasury-dec-FRAB__119__08_-_Annex_G1_-_DEPARTMENT_YELLOW_2013-14.txt", " Employers also match employee contributions up to x per cent of pensionable pay"], ["2014-treasury-dec-Depositor_preference_SI_30-6-14.txt", " Part 3 of the Order makes equivalent amendments to the Insolvent Partnerships Order 1994"], ["2014-treasury-dec-Letter_from_the_Chancellor_of_the_Exchequer_to_the_Governor_of_the_Bank_of_England_MPC_19032014.txt", " Accountability The Monetary Policy Committee is accountable to the Government for the remit set out in this letter"], ["2014-treasury-dec-Notice_Russia_190121.txt", " 2019855 were made under the Sanctions and Anti-Money Laundering Act 2018 the Sanctions Act and provide for the freezing of funds and economic resources of certain persons, entities or bodies involved in Russia\u2019s illegal annexation of Crimea and Sevastopol and continued destabilisation of Ukraine"], ["2014-treasury-dec-44695_Autumn_Statement__Print_ready_.txt", " 30 World Economic Outlook\u2019, IMF, October 2014"], ["2014-treasury-dec-survivor-benefits-in-occupational-pension-schemes.txt", "html  17  Review of Survivor Benefits in Occupational Pension Schemes  Less than three-quarters 71 per cent provided such a pension to surviving children, and only 9 per cent provided such a pension to another nominated person"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", "21 There are reasons to expect high public debt to affect growth"], ["2014-treasury-dec-DAO_Treasury_Minutes_2014_Update.txt", " In turn the PAC, acting on behalf of Parliament, has the right to be satisfied that the public funds it awards the executive are spent wisely"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " 2 In paragraphs 6 and 7 a notional post-April 2015 gain or loss means the gain or loss which would have accrued on the disposal had P acquired the UK residential property interest on 5 April 2015 for a consideration equal to its market value on that date b notional pre-April 2015 gain or loss means the gain or loss which would have accrued on 5 April 2015 had the UK residential property interest been disposed of for a consideration equal to its market value on that date but see also paragraph 81"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", "3 With around 1000 members of staff, based mainly in London but with offices in Norwich and Edinburgh, the department is split into 14 groups"], ["2014-treasury-dec-MCD_draft_regulations.txt", "  19  the matters referred to in regulation 28b to e or regulation 36b to e unless the relevant requirements have been complied with"], ["2014-treasury-dec-scotland_analysis_fiscal_policy_and_sustainability_print.txt", " The projections therefore go further than the IFS report on Scotland\u2019s fiscal sustainability, which did not incorporate the impact of the current Scottish Government\u2019s policy commitments or all the additional direct costs of independence"], ["2014-treasury-dec-44369_Cm_8958_print_ready.txt", " The Agency\u2019s new LIDAR laser and imagery surveys are providing accurate surface-visible asset information"], ["2014-treasury-dec-Russia.txt", "' GenderMale Listed on 02122014 Last Updated 31122020 Group ID 13174"], ["2014-treasury-dec-BRRD_impact_assessment_revised.txt", "  Will the policy be reviewed It will be reviewed"], ["2014-treasury-dec-freedom_and_choice_in_pensions_print_210314.txt", " People are now living far longer"], ["2014-treasury-dec-FRAB__119__08_-_Annex_I4_-_MAGENTA_PENSION_SCHEME_2014-15.txt", " This increase is reflected in the Combined Statement of Comprehensive Net Expenditure as expenditure as part of the movements in the provision during the year"], ["2014-treasury-dec-FRAB__120__07_-_Annex_C_-_FT_ARM_14-15.txt", "  Step 2  When your annual report and accounts are ready to be laid and it has been confirmed that the format is correct, you must send five bound copies of the annual report and accounts to  Documents must arrive by Date TBC  see below"], ["2014-treasury-dec-OLD_complete_v3.txt", " We assume for employers who outsource their payroll that their payroll provider will absorb the cost of this change"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", "3 Gold holdings Gold holdings comprise gold holdings and gold assets on deposit"], ["2014-treasury-dec-elps_main_doc_final.txt", " 4  In practice this means making payment to the executor or administrator of the estate"], ["2014-treasury-dec-FRAB__120__02_-_IFRS_13_-_Appendix_B.txt", " HM Treasury published Exposure Draft 1301 on IFRS 13 in July 2013 which proposed that IFRS 13 should be adapted such that it did not apply to assets which were subject to restrictions on geographic location"], ["2014-treasury-dec-Partnerships_Mixed_membership_partnerships__Alternative_investment_fund_managers__Transfer_of_assets___income_Streams_through_partnerships.txt", " The mixed membership partnership test is then applied and the individual is taxed on the appropriate amount of the profits reallocated to them"], ["2014-treasury-dec-main_supply_estimates_2014_2015_print.txt", "enquirieshm-treasury"], ["2014-treasury-dec-OOTLAR_19_March_2014__1_.txt", "  Other impacts  Other impacts have been considered and none have been identified"], ["2014-treasury-dec-OLD_complete_v3.txt", " This will apply to all companies within the charge to corporation tax"], ["2014-treasury-dec-PU1616_OTS_employee_benefits_final_report.txt", " However, the current checking regime should remain where the payment of benchmark scale rate payments are used as part of a salary sacrifice arrangement"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " Subsection 3 of clause 1 ensures that a repayment by a CASC of any excess payment to its subsidiary to adjust the company\u2019s taxable profits to nil will not be treated as non-qualifying expenditure"], ["2014-treasury-dec-ias_16_guidance_asset_valuation_in_the_asset_valuation_model.txt", " Revaluation The rates are updated each year using a basket of construction indices such as the ONS Baxter indices"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " Paragraph 2 of new Schedule 4ZZB provides that a person may elect to determine the amount of post 5 April 2015 gain or loss by using the straight-line time apportionment method provided by paragraph 8 unless the disposal is one to which ATED-related CGT applies or to elect to compute gains or losses on the basis of the position over their whole period of ownership, when such an election would apply also for the purpose of ATEDrelated CGT"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", "6 There are currently no plans to consolidate the amendments made to the principal Regulations"], ["2014-treasury-dec-04._2013-14_AGENCY_PINK.txt", " If there have been material transactions, they should be disclosed"], ["2014-treasury-dec-39796_Cm_8847_Accessible.txt", " The department is working with HMRC, SLC and the Devolved Administrations throughout this process"], ["2014-treasury-dec-PU1616_OTS_employee_benefits_final_report.txt", "33 Carers\u2019 employers will also have greater compliance obligations if the threshold was abolished, as at the moment there is no requirement to report expenses payments on P9Ds in relation to lower paid employees"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", "67  1,532  1,292  1,069  7"], ["2014-treasury-dec-PU1643_Charter_budget_responsibility_update_web.txt", " Specifically   alongside its Budget forecast, the OBR will make a formal judgement on whether the fiscal policy set at that Budget is consistent with a greater than fifty per cent chance of achieving the fiscal mandate and    alongside its update forecast, the OBR will make an updated judgement on whether policy announced to that date remains consistent with a greater than fifty per cent chance of achieving the fiscal mandate"], ["2014-treasury-dec-IFRS_9_Financial_Instruments_-_public_sector_application_guidance__Decem....txt", " For hedge accounting, it introduces a model that is better aligned with most internal risk management processes"], ["2014-treasury-dec-PU1719_HMT_Science_.txt", " There is also an important role for the Council for Science and Technology in providing independent advice to the Prime Minister and the Cabinet"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", " The scheme may be funded or unfunded"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", "11 The department has also signed the Time to Change pledge2 to demonstrate our commitment to end the stigma and discrimination associated with mental health conditions"], ["2014-treasury-dec-45502_Cm_8988_Accessible.txt", " The Government plans to supplement the MPLA with a new programme for those below SCS to ensure that civil servants at all levels are developing delivery expertise, through the Projects Leadership Programme"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", " While RBS B shares are not listed on a stock exchange, they can be converted into ordinary shares at the option of HM Treasury at any time"], ["2014-treasury-dec-Notice_Russia_080121.txt", " 2019855 AMENDMENT Deleted information appears in strikethrough"], ["2014-treasury-dec-Partnerships_Salaried_member_rules.txt", " This amount is a bonus and is not varied according to the profits of the business"], ["2014-treasury-dec-PU1616_OTS_employee_benefits_final_report.txt", " 3 RTI will result in monthly reporting of employee information by employers"], ["2014-treasury-dec-EU_finances_2014_final.txt", " It does so having considered the ECA\u2019s report, the Commission\u2019s response, and the recommendation of the Council"], ["2014-treasury-dec-130731_Final_IA_-_SAR_for_PSSs_Signed.txt", " On the other hand, a coordination problem between members could RESTRICTED 14  RESTRICTED  potentially slow down a response"], ["2014-treasury-dec-supplementary_estimates_and_new_estimates_2013_14_120214_correction.txt", " In discharging these responsibilities, particular regard is given to - observing any accounting and disclosure requirements including any Accounts Direction and applying suitable accounting policies on a consistent basis - making judgements and estimates on a reasonable basis - stating whether applicable accounting standards, as set out in the Financial Reporting Manual FReM, or an organisation\u2019s version of it, have been followed, and explain any material departures in the accounts and - preparing the accounts on a going concern basis"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " The first is where at the time the remuneration vests, the partner is still carrying on the AIFM trade, whether as a partner in the AIFM firm or otherwise subsection 1 of new section 863J"], ["2014-treasury-dec-45502_Cm_8988_Accessible.txt", " Background resources    NAO report The centre of government - Session 2014-15 HC 171 PAC report The centre of government - Session 2014-15 HC 107  2 Committee of Public Accounts conclusion The current lack of clarity about the precise role and responsibilities of the centre jeopardises Government\u2019s ability to deliver value for money in key public spending areas"], ["2014-treasury-dec-140220_Letter_and_annexes_from_HMT_to_Govt_Actuary_3.txt", " Contents of the valuation report cost cap 23"], ["2014-treasury-dec-PU1738_print_CMYK.txt", " After allowing for the use of provisions following the crystallisation of adjustments, total provisions at 31 March 2014 amounted to 100 million, over 78 million less than the corresponding figure at the end of the 2010-11 financial year"], ["2014-treasury-dec-frem_accounting_for_business_combinations_under_common_control_guidance.txt", " This treatment provided comparative information on service performance within the public sector for users of the accounts"], ["2014-treasury-dec-supplementary_estimates_and_new_estimates_2013_14_120214_correction.txt", " It is therefore not possible to estimate the value or success of these claims"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", " This grant replaces previous funding from the Department for Transport and Department for Culture, Media and Sport"], ["2014-treasury-dec-staff_survey_2013.txt", " Nine themes have been included in the survey to measure employees' experiences at work"], ["2014-treasury-dec-37630_Budget_2014_Web_Accessible.txt", " As with the One Public Estate pilots already taking place, this work will focus on opportunities for cross public sector working, efficiency and growth"], ["2014-treasury-dec-PU1719_HMT_Science_.txt", " We have worked with business and industry through Industrial Strategy sector councils to create 11 specific sector strategies, which are detailed further in the following chapters see box on nuclear sector"], ["2014-treasury-dec-44695_Autumn_Statement__Print_ready_.txt", "  Reforming the planning system 1"], ["2014-treasury-dec-FRAB__120__03_-_Annex_A__ITC_and_WG_Report.txt", " The Working Group\u2019s general expectation, for example, for buildings provided at no charge by a religious body, is that in many cases the school may not have the right to continuing use of the assets and the assets can be taken back by their owners at any point"], ["2014-treasury-dec-main_supply_estimates_2014_2015_print.txt", "   Allocated in Vote on Account  Voted Total  Balance to complete or surrender  Departmental Expenditure Limit Resource Capital  17,272,555,000 2,999,969,000  7,976,939,000 1,257,075,000  9,295,616,000 1,742,894,000  Annually Managed Expenditure Resource Capital  -1,466,376,000 10,747,207,000  3,843,167,000  -1,466,376,000 6,904,040,000  -  -  -  26,882,053,000  11,850,988,000  15,031,065,000  Non-Budget Expenditure Net cash requirement  171  Department for Business, Innovation and Skills  Main Estimates, 2014-15  Part II Subhead detail '000 2014-15  2013-14  Plans  Provisions  Resources  Capital  Administration  Resources  Capital  Programme  Gross  Income  Net  Gross  Income  Net  Gross  Income  Net  Net  Net  1  2  3  4  5  6  7  8  9  10  11  Spending in Departmental Expenditure Limits DEL Voted expenditure 664,620  -19,493  645,127  17,647,044  -1,019,616  16,627,428  1,976  566,387  -2,768  563,619  3,280,469  -280,500  2,999,969  97,570  -  97,570  23,522,980  2,506,431  489,827  65,831  512,747  503,115  89,208  45,240 25,000  Of which A Science and Research 1,976  -  B Innovation, Enterprise and Business 2,275  -  -  2,275  431,820  -32,853  398,967  -  4,289  249,172  -156,400  92,772  C Market Frameworks 4,289  -  -  5,116,107  -  5,116,107  -  -  330,641  -807,575  -476,934  -180,500  459,164  326,812  -100,000  226,812  -  -  - 10,191,298  -  -  -  -  F Capability 268,440  639,664  -  E Further Education -  -  -  D Higher Education -  -  -  -19,493  248,947  20,431  -5,496  14,935  -  355,957  -14,524  341,433  G Government as Shareholder -  H Science and Research NDPB net 133,337  -  133,337  4,487,242  -  4,487,242  22,868  -  -  307,192  -  9,284  44,937  -  44,937  66,371  2,021,806  -  2,021,806  -  147,564  3,689,352  -  3,689,352  -  -  -  -  8,000  395,041  4,900  426,057  381,545  4,575,015  573,479  329,869  61,985  76,452  4,990  3,004,309  69,346  3,984,760  442,000  -  1,000  548,230  -  548,230  44,074  -  44,074  1,100  -  1,100  185,169  -  185,169  357,000  -  357,000  100  -  100  -  N Government as Shareholder NDPB net 8,216  396,000  -  M Capability NDPB Net -  -  -  L Further Education NDPB net 147,564  396,000  -  K Higher Education NDPB net 66,371  4,750  -  307,192  J Market Frameworks NDPB net 9,284  -  -  I Innovation, Enterprise and Business NDPB net 22,868  4,750  -  -  -585,344  -  -  -  -  -  8,216  26,000  -  26,000  680,000  -  680,000  33,741  320,000  -  -  -  -  -  -  -  -  -  -250  -  -  -  -  -  -  -  -  -  -  -250  -  664,620  -19,493  645,127  17,647,044  -1,019,616  16,627,428  3,280,469  -280,500  2,999,969  23,522,730  2,506,431  Non-voted expenditure Of which Capability  -  172  -  Department for Business, Innovation and Skills  Main Estimates, 2014-15  Part II Subhead detail  '000 2014-15 Plans  2013-14 Provisions  Resources  Capital  Administration  Resources  Capital  Programme  Gross  Income  Net  Gross  Income  Net  Gross  Income  Net  Net  Net  1  2  3  4  5  6  7  8  9  10  11  Spending in Annually Managed Expenditure AME Voted expenditure -  -  -  -43,376  -1,423,000  -1,466,376  -  -  35,500  -  35,500  -112,805  -  -112,805  16,694,207  -5,947,000  10,747,207  292,297  8,965,247  -  -  -  41,405  -  -  -  -  -142,437  -  -  -  -  107,532  -  12,225,000  -1,947,000  10,278,000  361,272  8,795,678  -  -  -  20  -  -  -  -  -31,242  -  4,050,404  -4,000,000  50,404  -106,224  66,285  -  -  -  -8,230  -  -  -  -  1,198  -  -  -  -  -2,410  -  -  -  -  11,522  -  418,803  -  418,803  19,868  103,284  -  -  -  39,923  -  Of which O Science and Research -  -  P Innovation, Enterprise and Business -  -  -  -  Q Market Frameworks -  -  -  61,400  -  61,400  -  -  7,693  -1,423,000  -1,415,307  R Higher Education -  -  S Further Education -  -  -  -22  -  -22  -  -  -24,814  -  -24,814  T Capability -  -  U Government as Shareholder -  -  -  -  -  -  -  3,083  -  3,083  V Science and Research NDPB net -  -  -  W Innovation, Enterprise and Business NDPB net -  -  -  -  16,870  -  16,870  -  673  -  673  X Market Frameworks NDPB net -  -  -  Y Higher Education NDPB net -  -  -  -21,133  -  -21,133  -  -12,921  -  -12,921  Z Further Education NDPB net -  -  -  AA Government as Shareholder NDPB net -  -  -  -  3,000  -  3,000  -  -  100  -  100  -  -  -  100  -  -  -  368,000  -  368,000  -  -  -  478,145  -2,442,995  -  -  368,000  -  368,000  -  -  -  370,200  -  AB Capability NDPB Net -  -  Non-voted expenditure -  Of which AC Market Frameworks -  -  Government as Shareholder -  -  -  -  -  -  -  -  -  -  -  -  107,945  -2,442,995  -  324,624  -1,423,000  -1,098,376  16,694,207  -5,947,000  10,747,207  770,442  6,522,252  Total Spending in AME -  -  173  Department for Business, Innovation and Skills  Main Estimates, 2014-15  Part II Subhead detail  '000 2014-15 Plans  2013-14 Provisions  Resources  Capital  Administration  Resources  Capital  Programme  Gross  Income  Net  Gross  Income  Net  Gross  Income  Net  Net  Net  1  2  3  4  5  6  7  8  9  10  11  Total for Estimate -19,493  645,127  17,971,668  -2,442,616  15,529,052  19,974,676  -6,227,500  13,747,176  24,293,172  9,028,683  Voted Expenditure 664,620 -19,493  645,127  17,603,668  -2,442,616  15,161,052  19,974,676  -6,227,500  13,747,176  23,815,277  11,471,678  Non Voted Expenditure -  -  368,000  -  368,000  -  -  -  477,895  -2,442,995  664,620  Of which  174  Department for Business, Innovation and Skills  Main Estimates, 2014-15  Part II Resource to cash reconciliation '000 2014-15 Plans  2013-14 Provisions  2012-13 Outturn  Net Resource Requirement  16,174,179  24,293,172  18,849,947  Net Capital Requirement  13,747,176  9,028,683  7,368,788  Accruals to cash adjustments  -2,671,302  -9,030,016  -7,802,898  -3,226,081  -8,404,729  -3,131,661  51,187  -1,204,903  -196,056  Departmental Unallocated Provision  -  -  -  Supported capital expenditure revenue  -  -  -  Prior Period Adjustments  -  -  -  696  -500  -8,390  -13,188,317  -13,642,001  -14,601,619  13,612,812  13,893,156  10,029,417  Increase   Decrease - in stock  -  -  -  Increase   Decrease - in debtors  -  -  -  Increase -  Decrease  in creditors  -  225,000  -  78,401  103,961  105,411  -368,000  1,965,100  -415,257  Of which Adjustments to remove non-cash items Depreciation New provisions and adjustments to previous provisions  Other non-cash items  Adjustment for NDPBs Remove voted resource and capital Add cash grant-in-aid  Adjustments to reflect movements in working balances  Use of provisions  Removal of non-voted budget items Of which Consolidated Fund Standing Services Other adjustments  Net Cash Requirement  175  -  300,000  -  -368,000  1,665,100  -415,257  26,882,053  26,256,939  18,000,580  Department for Business, Innovation and Skills  Main Estimates, 2014-15  Part III Note A - Statement of Comprehensive Net Expenditure  Reconciliation Table '000 2014-15 Plans Gross Administration Costs  2013-14 Provisions  2012-13 Outturn  615,443  711,196  695,336  -19,493  -18,481  -50,978  595,950  692,715  644,358  19,901,936  27,687,189  20,779,544  Programme DEL Income  -1,145,116  -1,214,650  -1,017,436  Programme AME Income  -1,423,000  -3,053,785  -801,772  -  -  -  Net Programme Costs  17,333,820  23,418,754  18,960,336  Total Net Operating Costs  17,929,770  24,111,469  19,604,694  17,157,617  23,398,662  19,076,104  1,715,551  1,758,634  758,217  -943,398  924,647  -170,002  Capital AME  -  -1,970,474  -59,625  Non-budget  -  -  -  -  -  -  -  -  -  -1,715,551  211,840  -698,592  Grants to devolved administrations  -  -  -  Non-Budget Consolidated Fund Extra Receipts in the SoCNE  -  -  -  -40,040  -30,137  -56,155  16,174,179  24,293,172  18,849,947  Resource DEL  17,272,555  23,522,730  19,195,791  Resource AME  -1,098,376  770,442  -345,844  Grants to devolved administrations  -  -  -  Prior period adjustments  -  -  -  -  -  -  -  -  -  16,174,179  24,293,172  18,849,947  Less Administration DEL Income Net Administration Costs Gross Programme Costs Less  Non-budget income  Of which Resource DEL Capital DEL Resource AME  Adjustments to include Departmental Unallocated Provision resource Consolidated Fund Extra Receipts in the budget but not in the SoCNE Adjustments to remove Capital in the SoCNE  Other adjustments Total Resource Budget Of which  Adjustments to include  Adjustments to remove Consolidated Fund Extra Receipts in the resource budget Other adjustments Total Resource Estimate 176  Department for Business, Innovation and Skills  Main Estimates, 2014-15  Part III Note B - Analysis of Departmental Income 2014-15 Plans  Voted Resource DEL  '000 2013-14 Provision  2012-13 Outturn  -1,039,109  -988,281  -972,586  -10,829  -7,953  -43,227  B Innovation, Enterprise and Business  -  -  -25  C Market Frameworks  -  -  -8,859  -10,829  -7,953  -34,343  -  -  -9  Of which Administration Sales of Goods and Services Of which  F Capability Interest and Dividends Of which F Capability Other Grants  -  -  -9  -8,664  -8,278  -7,724  -8,664  -8,278  -7,724  -  -  -18  -  -  -18  -  -2,000  -  -  -2,000  -  -19,493  -18,231  -50,978  -  -  -1,781  Of which F Capability Other Income Of which F Capability Taxation Of which C Market Frameworks Total Administration Programme EU Grants Received Of which B Innovation, Enterprise and Business  -  -  -1,781  -190,806  -188,910  -71,879  A Science and Research  -2,706  -2,910  -1,474  B Innovation, Enterprise and Business  -1,700  -1,700  -1,231  -156,400  -154,300  -69,056  -30,000  -30,000  -  F Capability  -  -  -1  G Government as Shareholder  -  -  -117  -14,524  -12,240  -36,522  A Science and Research  -  -  -26  B Innovation, Enterprise and Business  -  -  -4,147  -14,524  -12,240  -32,349  Sales of Goods and Services Of which  C Market Frameworks E Further Education  Interest and Dividends Of which  G Government as Shareholder  177  Department for Business, Innovation and Skills  Main Estimates, 2014-15  Part III Note B - Analysis of Departmental Income 2014-15 Plans  Other Grants  '000 2013-14 Provision  2012-13 Outturn  -777,637  -720,816  -739,115  -62  -62  -1,226  B Innovation, Enterprise and Business  -  -  -1,693  D Higher Education  -  -  -46,383  E Further Education  -777,575  -720,754  -689,813  -20,896  -21,283  -72,291 -14,526  Of which A Science and Research  Other Income Of which B Innovation, Enterprise and Business  -15,400  -15,300  C Market Frameworks  -  -  -8,232  D Higher Education  -  -  -45,690  E Further Education  -  -  -18  F Capability Taxation  -5,496  -5,983  -3,825  -15,753  -26,801  -20  -15,753  -12,701  -20  Of which B Innovation, Enterprise and Business C Market Frameworks Total Programme  Voted Resource AME  -  -14,100  -  -1,019,616  -970,050  -921,608  -1,423,000  -1,081,285  -766,992  -1,423,000  -1,081,224  -766,992  -1,423,000  -975,000  -664,252  -  -106,224  -102,740  -  -61  -  Of which Programme Interest and Dividends Of which R Higher Education U Government as Shareholder Pensions Of which T Capability  -  -61  -  -1,423,000  -1,081,285  -766,992  -2,462,109  -2,069,566  -1,739,578  -280,500  -436,555  -350,692  -  -  -5,642  B Innovation, Enterprise and Business  -  -  -5,197  F Capability  -  -  -445  -  -  -4,863  B Innovation, Enterprise and Business  -  -  -1,980  C Market Frameworks  -  -  -2,883  Total Programme  Total Voted Resource Income Voted Capital DEL Of which Programme Sales of Assets Of which  EU Grants Received Of which  178  Department for Business, Innovation and Skills  Main Estimates, 2014-15  Part III Note B - Analysis of Departmental Income 2014-15 Plans  Other Grants  '000 2013-14 Provision  2012-13 Outturn  -125,500  -244,600  -90,965  -  -112,000  -58,000  Of which A Science and Research B Innovation, Enterprise and Business  -25,500  -32,600  -30,640  -100,000  -100,000  -290  D Higher Education  -  -  -517  F Capability  -  -  -1,300  C Market Frameworks  G Government as Shareholder Other Income  -  -  -218  -155,000  -191,000  -248,739  -155,000  -191,000  -248,739  -  -955  -483  Of which B Innovation, Enterprise and Business Repayments Of which B Innovation, Enterprise and Business  -  -  -483  G Government as Shareholder  -  -955  -  -280,500  -436,555  -350,692  -5,947,000  -8,500,322  -6,855,639  -5,947,000  -8,500,322  -6,855,639  R Higher Education  -1,947,000  -1,500,322  -1,569,639  U Government as Shareholder  -4,000,000  -7,000,000  -5,286,000  -5,947,000  -8,500,322  -6,855,639  -6,227,500  -8,936,877  -7,206,331  Total Programme  Voted Capital AME Of which Programme Repayments Of which  Total Programme  Total Voted Capital Income  179  Department for Business, Innovation and Skills  Main Estimates, 2014-15  Part III Note C - Analysis of Consolidated Fund Extra Receipts In addition to income retained by the Department the following income is payable to the Consolidated Fund '000 2014-15  2013-14  Plans  Receipts  Income  2012-13  Provisions  Outturn  Receipts  Income  Receipts  Income  Income in budgets surrendered to the Consolidated Fund resource  -  -  -  -  -  -  Income in budgets surrendered to the Consolidated Fund capital  -  -  -1,970,474  -1,970,474  -  -  Non-budget amounts collectable on behalf of the Consolidated Fund in the SoCNE  -  -  -  -  -  -  Total  -  -  -1,970,474  -1,970,474  -  -  Detailed description of CFER sources '000 2014-15  2013-14  Plans  Provisions  Receipts  Income  Income  Receipts  2012-13  Outturn  Receipts  Income  Annually Managed Expenditure Royal Mail share sale proceeds  -  -  -1,970,474  -1,970,474  -  -  Total  -  -  -1,970,474 -1,970,474  -  -  180  Department for Business, Innovation and Skills  Main Estimates, 2014-15  Part III Note D - Explanation of Accounting Officer responsibilities The Accounting Officer prepares resource accounts for each financial year"], ["2014-treasury-dec-Public_Spending_Statistics_July_2014_consolidated_revised.txt", " It deals primarily with Great Britain, as most equivalent spending in Northern Ireland is central government spending carried out by Northern Ireland departments"], ["2014-treasury-dec-PU1624_final__web_.txt", "05 million will be charged annually"], ["2014-treasury-dec-06._2013-14_MAGENTA_PENSION_SCHEME.txt", "1 Accounting convention The Statement of Parliamentary Supply and related notes are presented consistently with Treasury budget control and Supply Estimates"], ["2014-treasury-dec-FRAB__120__07_-_Annex_C_-_FT_ARM_14-15.txt", " To be adopted from 201516"], ["2014-treasury-dec-Chargeable_gains_roll-over_relief.txt", "  Detailed proposal Operative date This measure will have effect on and after 19 March 2014 for corporation tax purposes in respect of claims to capital gain roll-over relief where the proceeds are reinvested in an intangible fixed asset"], ["2014-treasury-dec-FRAB__120__07_-_Annex_C_-_FT_ARM_14-15.txt", " Joint ventures are accounted for using the equity method"], ["2014-treasury-dec-Tackling_marketed_tax_avoidance.txt", " We have introduced a General Anti-Abuse Rule, and where there is a specific problem we have taken assertive action"], ["2014-treasury-dec-Wales_Bill_-_Explanatory_Notes_-_Report_Stage_-_Final_10-6-14.txt", " The borrowing must be in the form of a loan either from the National Loan Fund through the Secretary of State or from another lender, such as a commercial bank"], ["2014-treasury-dec-44695_Accessible.txt", "133 The government is investing 141 million in order to support the London Legacy Development Corporation and Mayor of London\u2019s Olympicopolis project to redevelop the Queen Elizabeth Olympic Park"], ["2014-treasury-dec-government_financial_reporting_manual_201314.txt", "53 For 'off-balance sheet' service concessions entities should disclose the total payments to which they are committed for each of the following periods  Chapter 5, Page 21  Issue 2  FINANCIAL REPORTING MANUAL 2013-14  FORM AND CONTENT OF ANNUAL REPORT AND ACCOUNTS  Not later than one year Later than one year and not later than five years and Later than five years"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " The Chapter introduces new section 809AAZA, which covers disposals of income streams by persons within the charge to income tax by or through partnerships"], ["2014-treasury-dec-AS2014_policy_costings_final.txt", "  Costing The costing is calculated by applying the pre- and post-measure tax regime to the tax base outline above"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", "  Indemnities in relation to financial stability interventions HM Treasury has confirmed to the regulatory authorities its intention to take appropriate steps, should it prove necessary, to ensure that Bradford  Bingley plc will stay above the minimum regulatory capital requirements"], ["2014-treasury-dec-Partnerships_Mixed_membership_partnerships__Alternative_investment_fund_managers__Transfer_of_assets___income_Streams_through_partnerships.txt", "2 Overview of mechanism This section gives an overview of how the mechanism works"], ["2014-treasury-dec-FSCS_annual_report_2014_web.txt", " The credit ratings of amounts due from levy payers have been approximated using the weighted average credit rating of the top 10 levy payers in each class"], ["2014-treasury-dec-scotland_analysis_fiscal_policy_and_sustainability_print.txt", "26 HM Treasury projects long-term GDP growth in a similar way to the OBR in its FSR"], ["2014-treasury-dec-FRAB__120__05_-_Tax_and_Spend_and_Contracts_for_Difference.txt", " In accordance with the Treasury\u2019s responsibilities to control and ensure accountability to Parliament for taxation and public spending the Treasury required these schemes be included in departmental budgets, Estimates and resources accounts"], ["2014-treasury-dec-FEMR_Recommendations_on_additional_financial_benchmarks_to_be_brought_into_UK_regulatory_scope_logo.txt", "  WMReuters 4pm London Closing Spot Rate  WM Company  Currency  Transactions-based based mostly on information extracted from trading platforms  The WMR fixes are, for the most widely used currencies, based on actual trades, supported by transactable bids and offers extracted from electronic trading systems, taken over a one minute window from - 30 seconds either side of the fix time"], ["2014-treasury-dec-PESA_2014_-_print.txt", " Recreation, culture and religion 8"], ["2014-treasury-dec-FSCS_annual_report_2014_print.txt", " This is in line with IAS 37  Provisions, Contingent Liabilities and Contingent Assets  which states that if some or all of the expenditure required to settle a provision is expected to be reimbursed by another party, the reimbursement should be recognised as a separate asset, and not as a reduction of the required provision, when, and only when, it is virtually certain that reimbursement will be received if the entity settles the obligation"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", " Details of secured payables and the nature of security given"], ["2014-treasury-dec-MCD_draft_regulations.txt", "1 The FCA must determine an application for entry on the register before the end of the period of six months beginning with the date on which it receives the completed application"], ["2014-treasury-dec-Partnerships_Mixed_membership_partnerships__Alternative_investment_fund_managers__Transfer_of_assets___income_Streams_through_partnerships.txt", "3 The rules at a glance This Chapter identifies the three elements of the legislation covered in this Technical Note"], ["2014-treasury-dec-main_supply_estimates_2014_2015_print.txt", " The following individuals are responsible for the expenditure within this Estimate Accounting Officer  Dermot Nolan  Dermot Nolan has personal responsibility for the proper presentation of the department's resource accounts and their transmission to the Comptroller  Auditor General, and is also responsible for the use of public money and stewardship of assets"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_web.txt", " We set ourselves demanding targets for the year, placing an onus on the Service to deliver real changes to the way people manage their money"], ["2014-treasury-dec-INHERITANCE_TAX_INTEREST.txt", "  General description of the measure The measure makes amendments to legislation relating to late payment interest to    extend the power to make regulations to allow the instalment interest provisions relating to certain financial institutions and companies to be updated and clarify the period from when interest is charged"], ["2014-treasury-dec-main_supply_estimates_2014_2015_web.txt", "  2,900,000  546  HM Treasury  Main Estimates, 2014-15  Part III Note K - Contingent Liabilities continued Nature of liability The Help to Buy mortgage guarantee scheme was launched on 2 January 2014"], ["2014-treasury-dec-03._2013-14_DEPARTMENT_YELLOW.txt", "af Provisions - Administration and Programme expenditure Provisions recognised in IFRS-based accounts are not recognised as expenditure for national accounts purposes until the actual payment of cash or accrual liability is recognised"], ["2014-treasury-dec-10459.Consolidated_Fund.for_web.txt", "9 million at 31 March 2014 1"], ["2014-treasury-dec-FSCS_annual_report_2014_print.txt", " The Audit Committee received reports on FSCS\u2019s service quality assurance SQA reviews of the performance of the end-to-end claims process against predefined quality standards"], ["2014-treasury-dec-FSCS_annual_report_2014_print.txt", " FSCS may be able to help  if consumers have been mis-sold a policy and lost money as a result  if a firm is insolvent  in cases of fraud"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", " To provide good incentives for departments to manage spending well so as to provide high quality public services that offer value for money for the taxpayer"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " Section 554Z9 of ITEPA makes the link between the rules on employment income provided through third parties and the remittance basis in cases in which the employee A\u2019 is non-UK domiciled but does not meet the requirement of section 26A of ITEPA remittance basis 3year period of non-residence"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", " The agencies and other bodies listed above also produce and publish their own accounts"], ["2014-treasury-dec-elps_annex_final.txt", " These apply on the policy anniversary following the announcement and are applied for a full year from a policy anniversary to the next policy anniversary"], ["2014-treasury-dec-ENFORCEMENT_BY_DEDUCTION_FROM_ACCOUNTS.txt", " Paragraph 6 describes the duty of the deposit-taker to notify HMRC that they have applied a hold notice to one or more accounts, and the consequent obligation on HMRC to notify affected parties"], ["2014-treasury-dec-Country_and_Regional_Analysis_November_2014_Combined.txt", "2 Fire-protection services 3"], ["2014-treasury-dec-Alcohol_duty_-_registration_of_alcohol_wholesalers.txt", "6m 5 Total Costs PV 21"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", " 12393 Note 23 - NHS LIFT investments "], ["2014-treasury-dec-FRAB_121_07_IFRS_13_annex_exposure_draft_of_proposed_amendments_to_FReM.txt", "  IAS 38 interpretation 23"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", " Further information is also available from the HM Treasury accounts34"], ["2014-treasury-dec-promoters_of_tax_avoidance_schemes_amendment_of_return_to_take_account_of_relevant_judicial_rulings_and_dotas.txt", "  Monitoring and evaluation The measure will be monitored using information collected from the limited population of designated promoters and their users"], ["2014-treasury-dec-Partnerships_Salaried_member_rules.txt", " Z LLP cannot operate directly in Australia for legal reasons"], ["2014-treasury-dec-Treasury_minutes_web.txt", " It is not unusual for a school to have spare places  across state-funded primary and secondary schools in May 2013, there were around 11 unfilled places as a percentage of total places"], ["2014-treasury-dec-promoters_of_tax_avoidance_schemes_amendment_of_return_to_take_account_of_relevant_judicial_rulings_and_dotas.txt", "  FINANCE BILL 2014 EXPLANATORY NOTE  CLAUSE 1 DISCLOSURE OF TAX AVOIDANCE SCHEMES INFORMATION POWERS  SUMMARY 1"], ["2014-treasury-dec-Wales_Bill_-_Impact_Assessment_-_Report_Stage_-_Final_10_6_14_pdf.txt", "  BENEFITS m  Total Transition Constant Price  Years  Average Annual  Total Benefit  excl"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", "  Accruals basis A method of recording transactions to relate them to the period when the consumption of the goods, services or financial asset took place, or when the income is earned"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_print.txt", " We are committed to taking on board the insights from this rapidly-developing branch of science"], ["2014-treasury-dec-cluster_area_allowance_consultation.txt", " Question 16 Do you think these transitional arrangements are appropriate If not, please indicate what you think would be suitable arrangements, providing evidence to support this"], ["2014-treasury-dec-DISCLOSURE_OF_TAX_AVOIDANCE_SCHEMES.txt", " The 2004 Promoter Regulations treat certain persons as not being promoters"], ["2014-treasury-dec-scotland_analysis_fiscal_policy_and_sustainability_print.txt", " However, going beyond the IFS work, it additionally includes the direct impacts from independence, including   the set up costs of creating and running new institutions    higher debt interest costs from a premium on Scottish borrowing and    the net costs of Scottish Government policies, as set out, but uncosted, in its White Paper"], ["2014-treasury-dec-Final_IA_-_ring-fencing_and_depositor_preference.txt", " From these estimates, the Government drew ranges for the costs per bank, and calculated aggregate cost ranges across all affected banks"], ["2014-treasury-dec-PESA_2014_-_print.txt", " Its costs are attributed to the Foreign and Commonwealth Office\u2019s DEL"], ["2014-treasury-dec-Govt_NC13_and_NS_5_pension_flexibility_further_amendments.txt", " The scheme administrator of the paying scheme is to comply with its obligations under paragraph 7 before the end of 30 days beginning with the date of the transfer mentioned in paragraph 1B2g of Schedule 29, or if later, the end of 3 September 2014"], ["2014-treasury-dec-37630_Budget_2014_Web_Accessible.txt", " These machines are one of the most profitable forms of high street gambling"], ["2014-treasury-dec-03._2013-14_DEPARTMENT_YELLOW.txt", " Departments should provide additional text if any payments are not covered by the CSCS, for instance, ex-gratia payments agreed with the Treasury or scheme details where using another scheme"], ["2014-treasury-dec-FRAB__120__03_-_Annex_A__ITC_and_WG_Report.txt", " Definition The institutional unit is an elementary economic decision making centre characterized by uniformity of behaviour and decision-making autonomy in the exercise of its principal function"], ["2014-treasury-dec-EU_finances_2014_final.txt", " Those for earlier years are outturn"], ["2014-treasury-dec-FRAB__119__08_-_Annex_H_-_2014-15_FReM.txt", "7 Notional costs should not be recorded for cost of capital, though actual costs will be charged in circumstances where the Treasury directs that it is appropriate"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " Paragraph 29 omits sections 350 companies beginning to be connected and 351 companies ceasing to be connected"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " Revised safeguards for this policy were announced in the Government\u2019s consultation response published on 21 November"], ["2014-treasury-dec-Minute_of_Gov-Chx_meeting_Jan_30_2014.txt", " With regard to ending too big to fail, the FPC aimed to review and, where necessary, influence the design and implementation of reforms including the gone-concern loss absorbing capital GLAC framework, resolution planning and the high-level objectives of structural reforms"], ["2014-treasury-dec-DEFERRED_ENTREPRENEURS_RELIEF_ON_INVESTED_GAINS.txt", " Those affected will broadly reflect the composition of ER claimants"], ["2014-treasury-dec-banking_reform_impact_assessment_05072014.txt", " The Government has accepted the ICB\u2019s recommendation, and is proceeding with ringfencing"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", "  Budget 2014  3763010RedBookAnnex D"], ["2014-treasury-dec-Diverted_Profits_Tax.txt", " 2 For the purposes of sub-paragraph 1a two companies are members of the same group if a one is the 51 subsidiary of the other, or b both are 51 subsidiaries of a third company"], ["2014-treasury-dec-FSCS_annual_report_2014_print.txt", " We continue to work with Heart of the City and were shortlisted for the Lord Mayor\u2019s Dragon Awards 2013"], ["2014-treasury-dec-FRAB__119__08_-_Annex_H_-_2014-15_FReM.txt", "  Interpretations  1 Employers whose employees are members of the pension schemes listed in paragraph 12"], ["2014-treasury-dec-FRAB__120__03_-_Annex_A__ITC_and_WG_Report.txt", " As set out in paragraph 32, central government has the ability to remove local authorities from the involvement with any school"], ["2014-treasury-dec-PESA_2014_-_print.txt", "2 Agriculture, forestry, fishing and hunting of which market support under CAP of which other agriculture, food and fisheries policy of which forestry 4"], ["2014-treasury-dec-main_supply_estimates_2014_2015_print.txt", " Supporting development of farming and cost-sharing initiatives, payments, losses and penalties relating to the administration of EU schemes including disallowance"], ["2014-treasury-dec-45502_Cm_8988_Print.txt", "84  Treasury HMT  10  3"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " Subsection 5 provides that incidental activities carried on by a subsidiary which otherwise exists wholly to carry on a qualifying trade, are to be ignored"], ["2014-treasury-dec-PU1616_OTS_employee_benefits_final_report.txt", " However, our work during the second stage of the review has been focussed on identifying and developing solutions, especially in response to areas of the employee benefits and expenses system where change is long overdue"], ["2014-treasury-dec-36048_Cm_8774.txt", "  Work in progress Fixed Access Market Review  2014 and Business Connectivity Market Review  2016"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", " These control totals can be amended during the year through the Supplementary Estimates but spending cannot be carried forward to the next financial year unless it is included in a subsequent Estimate 3  Other Departments that generate significant revenue for Government, such as HM Revenue and Customs or the Department for Transport via the Drivers and Vehicle Licencing Agency, include their revenue within Trust Statements and it is paid directly to the Governments central Consolidated Fund"], ["2014-treasury-dec-elps_main_doc_final.txt", "uk will contain information on eligibility and how the Scheme works"], ["2014-treasury-dec-Scotland_analysis__Fiscal_policy_and_sustainability.txt", " Information regarding oil and gas production, and operating and capital expenditure is produced by the Department for Energy and Climate Change DECC and is based on detailed field-by-field data provided by operators"], ["2014-treasury-dec-EEA_Accounts_2013-14_-_web.txt", " Undiscounted contractual cash flows of financial assets and liabilities The tables below present the cash flows tofrom the EEA arising from financial assets and liabilities until their contractual maturity date"], ["2014-treasury-dec-Diverted_Profits_Tax.txt", " 8  If the alternative provision would have resulted in income of a company, and the company would have been within the charge to corporation tax in relation to the income, the amount of the foreign company\u2019s taxable diverted profits for the accounting period under subsection 3 includes an amount equal to the amount of that income"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", "  4  The time is a immediately after the last of the initial 6 periods, or b if later, 5 December 2013"], ["2014-treasury-dec-main_supply_estimates_2014_2015_web.txt", " 125 million for 201415 was transferred from AME into DEL at the Autumn Statement 2013 for Discretionary Housing Payments, to be increased by a further 40 million from existing DEL ringfenced budgets"], ["2014-treasury-dec-SDPR_Update_September_2014___published_as_Clarifications_.txt", " The relevant sub-period within each interim bonus period was used based on the claim date"], ["2014-treasury-dec-ENFORCEMENT_BY_DEDUCTION_FROM_ACCOUNTS.txt", "  Secondary Legislation will be published in spring 2015 and will introduce the direct recovery process and safeguards"], ["2014-treasury-dec-PU1643_Charter_budget_responsibility_update_web.txt", " The Government will explain its policy decisions to the OBR to enable the OBR to deliver its duties on a basis that is consistent with Government policy and without assumptions or interpretations of Government policy"], ["2014-treasury-dec-37630_Budget_2014_Web_Accessible.txt", "  Fiscal impacts of Budget policy decisions 2"], ["2014-treasury-dec-FSCS_annual_report_2014_print.txt", "  9 Welcome Financial Services Limited Welcome Compensation costs of 5,496,000 2013 13,182,000 and management expenses of 1,405,000 2013 3,552,000 relating to Welcome PPI payments were incurred in the year"], ["2014-treasury-dec-Trial_of_the_Pyx_Verdict_2014.txt", "26 of nickel and plus point two five per cent"], ["2014-treasury-dec-AS2014_data_sources_final.txt", "ukonsrellmslabour-market-statisticsnovember-2014index"], ["2014-treasury-dec-PESA_2014_-_print.txt", " It covers the current and capital expenditure of the public sector, net of some receipts"], ["2014-treasury-dec-FSCS_annual_report_2014_print.txt", " A corresponding entry has been made to reflect a payable to the levy payers in the relevant class"], ["2014-treasury-dec-EU_finances_2014_final.txt", " These receipts are not included in the above tables, which provide data on public sector receipts only"], ["2014-treasury-dec-Wales_Bill_Command_Paper_-_Welsh.txt", " Fel y nodwn isod, mae\u2019r dull hwn yn helpu i gynyddu atebolrwydd Llywodraeth Cymru ac yn gwarchod Cymru rhag effeithiau ledled y DU y byddai Llywodraeth y DU mewn sefyllfa well i\u2019w rheoli, gan sicrhau y bydd cyllid sicr a sefydlog yn dal i fod ar gael i ddarparu gwasanaethau cyhoeddus yng Nghymru"], ["2014-treasury-dec-PSS_April_2014.txt", " Details are provided in Box 5"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " The power to make regulations under section 88E is conferred on the Commissioners and, by virtue of section 4 3 the Commissioners has the same meaning as given in the Customs and Excise Management Act 1979 c 2"], ["2014-treasury-dec-ENFORCEMENT_BY_DEDUCTION_FROM_ACCOUNTS.txt", " Paragraph 97-8 provide that when a deposit-taker is given an amended hold notice they must as soon as reasonably practicable and in any event within 5 working days make the necessary adjustments to their hold arrangements"], ["2014-treasury-dec-10460-001_National_Loans_Fund_Account.for_web.txt", " The Account is prepared on an accruals basis and must give a true and fair view of the state of affairs of the Fund and of its Comprehensive Net Expenditure and cash flows for the financial year"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " New section 257RC has a similar effect where at any time in the longer applicable period referred to in section 257KC, a person grants a put option to the investor"], ["2014-treasury-dec-Russia.txt", " Vasyl NIKITIN, responsible for the separatist governmental\u2019 activities of the so called government of the People' s Republic of Luhansk\u2019"], ["2014-treasury-dec-IFRS_16_Application_Guidance_December_2020.txt", "11 Although the FReM interprets IFRS 16 to mandate some practical expedients for transition, there are other practical expedients that are optional"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", "  Annual report and accounts 2013-14\u2003\u2003 127  Consolidated Statement of Comprehensive Net Expenditure 2012-13 2012-13 Group  Total operating income Total operating expenditure Total finance income Total finance expenditure  Restatements  Group restated  000  000  000  1,312,830  1,121  1,311,709  919,368  795,369  1,714,737  1,435,337  1,791,807  3,227,144  9,471  376,959  386,430  17,101,807  23,789  17,078,018  15,644  128,044  143,688  18,936,779  722,613  19,659,392  5  133,373  133,368  Net incomeexpenditure after tax  18,936,784  589,240  19,526,024  Net comprehensive incomeexpenditure for the year  23,341,186  29,906  23,371,092  Revaluation of financial assets and liabilities Net gain  loss on disposal of assets Net income expenditure before tax Taxation  Consolidated Statement of Financial Position 2012-13 2012-13  Non-current assets Cash and cash equivalents Other current assets Current liabilities  Group  Restatements  000  000  Group restated 000  98,199,206  26,918,408  125,117,614  192,143  8,866,857  9,059,000  45,228,997  1,283,913  46,512,910  766,440  5,748,007  6,514,447  1,523,704  30,416,667  31,940,371  Assets less liabilities  141,330,202  904,504  142,234,706  Total equity  141,330,202  904,504  142,234,706  Restatements  Group restated  Non-current liabilities  Consolidated Statement of Financial Position 2011-12 2011-12 Group  Non-current assets Cash and cash equivalents Other current assets Current liabilities Non-current liabilities  000  000  000  97,046,198  29,986,212  127,032,410  177,256  7,996,991  8,174,247  41,660,979  3,038,829  44,699,808  782,239  6,208,513  6,990,752  1,753,845  33,938,029  35,691,874  Assets less liabilities  136,348,349  875,490  137,223,839  Total equity  136,348,349  875,490  137,223,839  Group  Restatements  Group restated  000  000  000  Statement of Cash Flows 2012-13 2012-13  Net cash inflow from operating activities Net cash inflow from investing Net financing  3,544,198  5,853,399  9,397,597  14,844,462  4,589,637  10,254,825  1,927  397,900  395,973  Net increasedecrease in cash and cash equivalents in the period before adjustment for receipts and payments to the Consolidated Fund  18,390,587  865,862  19,256,449  Receipts and payments to the Consolidated Fund  18,371,695  1  18,371,696  18,892  865,861  884,753  Net increasedecrease in cash and cash equivalents in the period after adjustment for receipts and payments to the Consolidated Fund Cash and cash equivalents at the beginning of the period  171,838  8,002,409  8,174,247  Cash and cash equivalents at the end of the period  190,730  8,868,270  9,059,000  128\u2003\u2003 Annual report and accounts 2013-14  4"], ["2014-treasury-dec-BRRD_impact_assessment_revised.txt", " Therefore, taking the above estimate as 98 of preferring all deposits both covered and eligible, the cost of depositor preference for banks is estimated at 204m to 387"], ["2014-treasury-dec-39796_Cm_8847_Accessible.txt", "5 Governance arrangements will continue to promote best practice, as well as embedding the values of Compassion in Practice, which is the joint strategy between the department and NHS England for nurses, midwives and care staff"], ["2014-treasury-dec-Partnerships_Salaried_member_rules.txt", " X is a key portfolio manager, but not on the managing committee of XYZ LLP"], ["2014-treasury-dec-EU_finances_2014_final.txt", "30 The following statistics were reported for 2012   1,264 items of information were received in 2012 from public and private sources information from the private sector accounted for 70 of the total received    718 new cases were opened in 2012, of which 431 were investigations while 287 were opened as cases for which OLAF took a coordination role"], ["2014-treasury-dec-PU1738_print_CMYK.txt", "10 Provisions for future financial corrections 2013-14 Agricultural Policy Funding  European Social Fund  European Regional Development Fund  Other  Total  000  000  000  000  000  -196,819  0  -15,624  -2,238  -214,681  Created during the year  -1,190  0  0  -642  -1,832  Released in year  23,347  0  0  766  24,113  Utilised  78,707  0  13,304  234  92,245  -95,955  0  -2,320  -1,880  -100,155  As at 1 April 2013  As at 31 March 2014  Research programme grant receipts D"], ["2014-treasury-dec-OOTLAR_19_March_2014__1_.txt", "  Equalities impacts  The changes will help vulnerable people to save money for their retirement, and protect our customers from pension liberation"], ["2014-treasury-dec-central_african_republic.txt", " Listed on 22042020 Last Updated 31122020 Group ID 13833"], ["2014-treasury-dec-supplementary_estimates_and_new_estimates_2013_14_120214_correction.txt", "  Coquelles Shelter for and heartbeat detection equipment which is under control of, and operated by, the United Kingdom Immigration Service in the juxtaposed control zone UKBA New Detection Technology in Europe Minute dated 2 July 2004 Indemnity in respect of the deployment andor demonstration of New Detection Technology by the United Kingdom Immigration Service in Europe within the scope of this indemnity Europe is defined as the member states of the Organisation for Security and Co-operation in Europe those North African and Middle Eastern countries with which OSCE has special relationships Algeria, Egypt, Israel, Jordan, Morocco  Tunisia and those countries which participate in Euro-Mediterranean dialogue with the Council of Europe Libya, Syria, Lebanon and the Palestinian Authority"], ["2014-treasury-dec-AS2014_policy_costings_final.txt", " The tax base is grown in line with the OBR\u2019s CPI and GDP forecast"], ["2014-treasury-dec-North_East_EZ_-_Port_of_Tyne_site.txt", "8 m Sett ling NOR T  HUM B  E RL  Tank L Tw  A ND  D OC  KR  Pum p  El S u  r  b St  ing S  tatio n  a  OAD  Spo rts C  Cu st o  entr e  m  Ho us e  Tk WB Wor ks b St  12"], ["2014-treasury-dec-OLD_complete_v3.txt", " Two statutory instruments will be laid before Parliament to come into force on 1 April 2015   The Climate Change Levy General Amendment Regulations 2015 will amend the general regulations to calculate the proportion of fuel that remains subject to a deemed supply for the purposes of the CPS rates of CCL"], ["2014-treasury-dec-141010_Consultation_on_how_LWP_should_be_funded_in_15-16.txt", " In view of this it would be helpful if you could explain to us why you regard the information you have provided as confidential"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_print.txt", "8 An important finding of the research was the importance of the role played by parents and other care-givers in forming children\u2019s habits"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", " 5  6 The Merger Reserve represents the difference between the value attributed to the investment in Bradford  Bingley plc and NRAM plc and their capital and nondistributable reserves"], ["2014-treasury-dec-Tackling_marketed_tax_avoidance.txt", " This document can also be accessed from HMRC Inside Government"], ["2014-treasury-dec-FRAB__120__07_-_Annex_C_-_FT_ARM_14-15.txt", " Therefore, in accordance with proper accounting practice, these opening balances must be re-stated in accordance with NHS foundation trust accounting practice where this is materially different"], ["2014-treasury-dec-PESA_2014_-_print.txt", "  150\u2003\u2003 Public Expenditure Statistical Analyses 2014  Table 10"], ["2014-treasury-dec-main_supply_estimates_2014_2015_web.txt", " The following appointment made by Her Majesty by Letters Patent includes the role of ex-officio Accounting Officer responsible for the expenditure within this Estimate Accounting Officer  David Beamish, Clerk of the Parliaments  David Beamish, Clerk of the Parliaments, has personal responsibility for the proper presentation of the resource accounts and their transmission to the Comptroller  Auditor General, and is also responsible for the use of public money and stewardship of assets"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", "65 Given the impact on contingent liabilities, the UK Guarantee Scheme has been subject to scrutiny by the Treasury Board Sub-committee, the Executive Management Board and the Operational Risk Group"], ["2014-treasury-dec-Depositor_preference_SI_30-6-14.txt", " Paragraph 20 is inserted into Schedule 4 to the 1989 Order by article 23 of this Order"], ["2014-treasury-dec-main_supply_estimates_2014_2015_web.txt", "8 million for a substantial part of the total reserve claim which NSI have had to ask for to cover the intitial contract implementation"], ["2014-treasury-dec-SDPR_Update_September_2014___published_as_Clarifications_.txt", " The Relative Loss or Relative Gain for the policy as a whole is then calculated by aggregating and offsetting the Relative Gains, if any, against the Relative Losses for all coverages which form part of the  4  1  same policy, as described in later sections of the Technical Annex "], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", "  4  In section 481 interpretation of Part, in the definition of tax credit regulations, for or 30A substitute , 30A or 30B"], ["2014-treasury-dec-PU1678_final__1_.txt", "6 The Government also proposes to retain a specific objective to protect the public confidence in the stability of the financial system"], ["2014-treasury-dec-FSCS_annual_report_2014_web.txt", " Of the total PPI claims received, over two-thirds were sent to us from CMCs"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", " Details of the directors 2"], ["2014-treasury-dec-PESA_2014_-_print.txt", "14 The figures in this chapter include a wider coverage of expenditure for Scotland, Wales and Northern Ireland than that for which the devolved administrations and the Secretaries of State for Scotland, Wales and Northern Ireland are directly responsible"], ["2014-treasury-dec-freedom_and_choice_in_pensions_print_210314.txt", " The aim of these policies is to improve labour mobility between public service employers"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", "3  Net cash inflow from financing activities  68"], ["2014-treasury-dec-EEA_Accounts_2013-14_-_web.txt", " The remainder of the liability to the NLF consists of the capital contribution reserve and the accumulated income  expenditure reserve"], ["2014-treasury-dec-FRAB__119__08_-_Annex_H_-_2014-15_FReM.txt", "16 The annual depreciation charge for the road surface will be the value of the service potential replaced through the maintenance programme plus, or minus, any adjustment resulting from the annual condition survey"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", "51 The Bank of England Asset Purchase Facility Fund BEAPFF is a subsidiary company of the Bank of England set up to carry out asset purchases financed by the creation of central bank reserves known as quantitative easing, and through the issue of Treasury bills and the DMO\u2019s cash management operations"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", "29 The ordinary shares have a market price so although they are a material balance in the accounts and have been the subject of significant public interest during 2013-14, their valuation and calculation of any profit or loss on disposal is not subject to management estimation or judgement and I do not consider there to be a significant risk of material misstatement for my audit"], ["2014-treasury-dec-44695_Accessible.txt", " Autumn Statement announces that the government is investing at least 15 million into new and pioneering areas of research into dementia"], ["2014-treasury-dec-ENFORCEMENT_BY_DEDUCTION_FROM_ACCOUNTS.txt", " 5 If HMRC cancels the hold notice, it must give P and the deposit-taker a notice to that effect"], ["2014-treasury-dec-CAPITAL_GAINS_TAX_NON_RESIDENTS_AND_UK_RESIDENTIAL_PROPERTY.txt", "  Further advice If you have any questions about this change, please contact Ursula Falconer on 020 7270 1264 email Ursula"], ["2014-treasury-dec-Van_benefit_charge.txt", " The benefit is subject to tax on the employee and Class 1A National Insurance contributions on the employer"], ["2014-treasury-dec-main_supply_estimates_2014_2015_web.txt", " The following individuals are responsible for the expenditure within this Estimate Accounting Officer  Sir Michael Wilshaw  Sir Michael Wilshaw has personal responsibility for the proper presentation of the department's resource accounts and their transmission to the Comptroller  Auditor General, and is also responsible for the use of public money and stewardship of assets"], ["2014-treasury-dec-FRAB__120__07_-_Annex_C_-_FT_ARM_14-15.txt", " NHS foundation trusts will normally account for a machinery of government change as a Transfer by Absorption"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " The scheme should result in a reduction in the undercutting of legitimate businesses by competition using illicit supplies of alcohol which can disproportionately hit smaller businesses"], ["2014-treasury-dec-RRD_draft_for_consultation_-_draft_for_consultation_purposes.txt", " 2 The mandatory reduction provision is provision which produces in accordance with the priority of claims under normal insolvency proceedings the following results a existing Common Equity Tier 1 instruments of cancelledtransferreddiluted in accordance withso as to xxx  the  bank  are  b the principal amount of Additional Tier 1 instruments of the bank is reduced if necessary to nil or such instruments are converted into Common Equity Tier 1 instruments or both i to the extent required to achieve the resolution objectives set out in section 7, or ii to the extent of the capacity of the relevant capital instruments, whichever is lower and c the principal amount of Tier 2 instruments is reduced if necessary to nil or Tier 2 instruments are converted into Common Equity Tier 1 instruments or both  4  i to the extent required to achieve the resolution objectives set out in section 7, or ii to the extent of the capacity of the relevant capital instruments, whichever is lower"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", "  Details of incidents involving data loss or confidentiality breaches"], ["2014-treasury-dec-PU1632_Sustainability_Reporting_Guidance.txt", " This should provide a bodys senior management with appropriate assurance about the data quality of figures and information reported in sustainability reports"], ["2014-treasury-dec-FRAB__119__08_-_Annex_G2_-_AGENCY_PINK_2013-14.txt", " Employees can opt to open a partnership pension account, a stakeholder pension with an employer contribution"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", " As the Administration control total is a sub-category of DEL, Administration and Programme expenditure reported in the SOPS differ from that reported in the IFRS-based accounts"], ["2014-treasury-dec-PESA_2014_-_print.txt", " It is largely equivalent to the National Accounts measure of local government expenditure, which is also shown in the tables"], ["2014-treasury-dec-FRAB__119__Minutes.txt", " The basis of the assessment is that i schools are separate entities capable of consolidation and ii the balance of control rests with local authorities for community schools, voluntarily controlled, voluntarily aided and foundation schools based on consideration of  Local authority powers to close or cease to maintain a school  Local authority powers to make significant changes to a school  Local authority intervention powers which exist in the event of poor operational performance and  The effective existence of de facto\u2019 control arising from local authorities\u2019 monitoring and guidance of schools"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " In subsection 3 a the reference to the functional currency of a business or part of a business is a reference to the currency of the primary economic environment in which the business or part operates, and b assets, liabilities, income and expenses and item of other comprehensive income each has the meaning that it has for accounting purposes"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", " Market risk generally comprises interest rate risk, foreign exchange risk, and price risk"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " Subsection 4 may apply where the material provision that gives the effective tax mismatch outcome is made or imposed by means of a single transaction"], ["2014-treasury-dec-PU1678_final__1_.txt", "  3  A resolution action is necessary in the public interest"], ["2014-treasury-dec-freedom_and_choice_in_pensions_web_210314.txt", " The government cannot guarantee that responses received after this date will be considered"], ["2014-treasury-dec-FSCS_annual_report_2014_web.txt", " As BB did not enter an insolvency process, there is no creditors\u2019 committee in which FSCS can participate"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_web.txt", " The Nominations Committee is responsible for leading the process for Board appointments and to make recommendations to the Board"], ["2014-treasury-dec-Russia.txt", " Name 6 GUBAREV 1 PAVEL 2 YURIEVICH 3 na 4 na 5 na"], ["2014-treasury-dec-OLD_complete_v3.txt", " If the rate cut is not approved by Parliament for any reason then companies will have to pay the additional tax arising"], ["2014-treasury-dec-44695_Autumn_Statement__Print_ready_.txt", " The benefits of the triple lock uprating will also be passed on to the poorest pensioners through an increase in the standard minimum income guarantee in Pension Credit to match the cash rise in the basic State Pension"], ["2014-treasury-dec-EEA_Accounts_2013-14_-_web.txt", " As a result, the financial assets and liabilities of the EEA are all held for trading\u2019, in accordance with the definition of IAS 39, and therefore all financial assets and liabilities are held at fair value with gains and losses being taken through the Statement of Comprehensive Income"], ["2014-treasury-dec-CAPITAL_GAINS_TAX_NON_RESIDENTS_AND_UK_RESIDENTIAL_PROPERTY.txt", " Paragraph 7 of Schedule A amends section 13 of TCGA 1992, which treats gains accruing to non-UK resident companies as if a proportionate amount had accrued to UK participators in the company"], ["2014-treasury-dec-OOTLAR_19_March_2014__1_.txt", " Where the matter is under appeal, the measure will operate so as to remove any postponement of the disputed tax"], ["2014-treasury-dec-PU1719_HMT_Science_.txt", "40 It is also important to be able to reskill individuals whenever possible when scientific advances have made their current jobs obsolete and to enable people to return to science after an interval in scientific employment"], ["2014-treasury-dec-FRAB__120__02_-_IFRS_13_-_Appendix_B.txt", " This disclosure may be utilised by commercial decision makers when an entity may not be utilising an asset to its highest economic benefit possibly for competition reasons, i"], ["2014-treasury-dec-10460-001_National_Loans_Fund_Account.for_web.txt", "  n  Janet Baker until 31 July 2013  Crown Commercial Lead, Better Business Models, Cabinet Office Board Member and Audit Committee Member, Audit Commission Non Executive Director, Remuneration Committee Chair and Audit Committee Member, Defence Support Group, MoD"], ["2014-treasury-dec-AS2014_policy_costings_final.txt", "4  1  1  1  Key assumptions in determining overall take up   That approximately 75 of students have no award or financial backing to study  that is they do not receive employer funding, scholarships or other government funding"], ["2014-treasury-dec-PESA_2014_-_print.txt", "10 Arms Length Bodies  resource and capital budgets include the expenditure of most arms length bodies ALBs classified to the central government sector"], ["2014-treasury-dec-PU1719_HMT_Science_.txt", " However, given the challenges of delivering a new loans scheme in the short to medium term, we will provide competitive, time-limited maintenance scholarships from a total pot of 5 million to support the very strongest candidates from across the country to attend the new National Colleges in 2016-17"], ["2014-treasury-dec-IAS_37_and_Grantor_Accounting_Application_Guidance.txt", " Eligible businesses are entitled to payment from 1 April 202X"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", "68 The first outputs are expected this year, including a proposal initiated under the UK\u2019s G8 presidency in 2013 for a country-by-country reporting template to give tax authorities worldwide a clear picture of where multinationals generate profits and pay tax"], ["2014-treasury-dec-Govt_NC13_and_NS_5_pension_flexibility_further_amendments.txt", " 2006572 to provide that for individuals with enhanced protection, section 2393b of Finance Act 2004 applies without the requirement for the member to have available lifetime allowance"], ["2014-treasury-dec-Wales_Bill_Command_Paper_-_Welsh.txt", " Carem ddiolch i Gomisiwn Silk am ei waith caled a\u2019i ymroddiad wrth baratoi dadansoddiad mor fanwl o agweddau ariannol datganoli yng Nghymru, a\u2019r Pwyllgor Materion Cymreig am graffu\u2019n drwyadl ar fersiwn drafft Bil Cymru cyn y broses ddeddfu"], ["2014-treasury-dec-scotland_analysis_fiscal_policy_and_sustainability_print.txt", " As explained in this chapter, Scottish Government forecasts are substantially more optimistic than the OBR forecast"], ["2014-treasury-dec-elps_main_doc_final.txt", "2 Policyholders will, however, be able to challenge how the Scheme rules have been applied to their particular circumstances"], ["2014-treasury-dec-PU1719_HMT_Science_.txt", " As part of this it set out the reasons for the funding or research and innovation by government and the basic principles of how this could be achieved"], ["2014-treasury-dec-OOTLAR_19_March_2014__1_.txt", " The consultation, carried out from 24 January to 24 February 2014, proposed the extension of accelerated payments to schemes falling within DOTAS and schemes that HMRC counteracts under the GAAR"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", " The government will cap the amount deductible for these intra-group lease payments by companies that provide drilling services or accommodation vessels on the UK Continental Shelf"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_print.txt", " It is possible to override people\u2019s ingrained money management behaviours if they are  11    given a clear outcome to work towards     ble to access information about that outcome, such as why it matters, and the a difference it will make to them     rovided with a structure and the relevant tools to help them work towards the p desired outcome     ble to receive regular positive feedback on their progress and not left feeling a isolated and    made to feel in control of their financial situation"], ["2014-treasury-dec-37630_Budget_2014_Web_Accessible.txt", " 44 Swedish National Debt Office, 2012"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", "108 Capital allowances in Enterprise Zones  The government will extend the period in which enhanced capital allowances are available in Enterprise Zones by 3 years until 31 March 2020"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " The first test, at subsection 1, prevents an enterprise from qualifying if it controls either on its own or together with any person connected with it any company which is not a qualifying subsidiary"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " 5 In this Part of this Schedule relevant account, in relation to a hold notice, means an account held by P with the deposit-taker other than an account excluded under paragraph 42d or by regulations under paragraph 182d"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " The new Chapter 5B comprises sections 41F to 41L, which set out new rules for the taxation of ERS and ERS options received by internationally mobile employees, and also contain provisions on the effect of the remittance basis on ERS income that are currently in Chapter 5A"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " In the case of other conditions, it runs from an earlier date  either the date of incorporation or, if later, twelve months before the date of investment"], ["2014-treasury-dec-FRAB__120__02_-_IFRS_13_-_Appendix_B.txt", " In considering the comments, HM Treasury will base its conclusions on the merits of the arguments for and against each alternative, not on the number of responses supporting each alternative"], ["2014-treasury-dec-central_african_republic.txt", "a ABIB, Soussou Nationality Central African Republic Address Boda, Central African Republic"], ["2014-treasury-dec-government_financial_reporting_manual_201314.txt", "  The 2011 revision of IAS 19 has led to increased clarity in the definition of termination benefits and changes in recognition criteria"], ["2014-treasury-dec-Yemen.txt", " GenderMale Listed on 19122014 Last Updated 01022021 Group ID 13192"], ["2014-treasury-dec-Country_and_Regional_Analysis_November_2014_Combined.txt", " Environment protection  6"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", "4 billion 2011-12 0"], ["2014-treasury-dec-03._2013-14_DEPARTMENT_YELLOW.txt", " Where the assets were donated by a related party, the name should be given"], ["2014-treasury-dec-main_supply_estimates_2014_2015_print.txt", " The arrangement continues under the Sovereign Grant which has replaced the Civil List"], ["2014-treasury-dec-FRAB__119__08_-_Annex_I1_-_DEPARTMENT_YELLOW_2014-15.txt", " Where the department has agreed early retirements, the additional costs are met by the department and not by the Civil Service pension scheme"], ["2014-treasury-dec-main_supply_estimates_2014_2015_print.txt", "  The responsibilities of an Accounting Officer, including responsibility for regularity and propriety of the public finances for which an Accounting Officer is answerable, for keeping proper records and safeguarding assets, are also set out in Chapter 3 of Managing Public Money"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", " This flexibility has been maintained despite a significant reduction in manpower, which has streamlined the department and reduced costs"], ["2014-treasury-dec-Country_and_Regional_Analysis_November_2014_Combined.txt", " Defence  of which international services  Departmental grouping  of which public and common services  Function  1"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " The deposit-taker then looks to place a hold on the remaining 6,000 the total amount available in the two other accounts P holds"], ["2014-treasury-dec-OOTLAR_19_March_2014__1_.txt", " An updated TIIN is available at Annex A"], ["2014-treasury-dec-frem_hutton_review_fairpay_additional_guidance_update_2012-13.txt", " UNCLASSIFIED  7  UNCLASSIFIED  -  The relationship between the remuneration of most highly paid director and that of employees who are not directors but receive remuneration in excess of the most highly paid director"], ["2014-treasury-dec-elps_annex_final.txt", " For policies which have terminated prior to this date, interest is paid from the date of termination to this date"], ["2014-treasury-dec-UK_Sovereign_Sukuk_PLC_Offering_Circular.txt", " 17 Governing Law These Conditions and the Transaction Documents and any non-contractual obligations arising out of or in connection with any of them are governed by, and shall be construed in accordance with, English law"], ["2014-treasury-dec-survivor-benefits-in-occupational-pension-schemes.txt", "1 The first UK pension schemes were for public servants"], ["2014-treasury-dec-PU1719_HMT_Science_.txt", " To view this licence, visit nationalarchives"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", " The Department for Work and Pensions DWP will set out full details shortly"], ["2014-treasury-dec-140808_Housing_Zones_Prospectus.txt", " This document should set out the overarching rationale and objectives of the Housing Zone, including the headline strategic link between the sites included within it"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", "  26  Accounting periods 1  In this Part references to an accounting period of a company are to an accounting period of the company for the purposes of corporation tax"], ["2014-treasury-dec-Disguised_fee_income.txt", " Subsection 4 of the clause provides that the amendment has effect in respect of amounts arising on or after 6 April 2015"], ["2014-treasury-dec-FSCS_annual_report_2014_web.txt", " These are estimated based on the best information available to the directors at 31 March 2014"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " The new sections aim to prevent tax avoidance through excessive clearance of tobacco products shortly before an expected increase in the rate of duty and provide for effective sanctions"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", "  RESOLUTION 20  FINANCE BILL 2014 CLAUSE 50 SCHEDULE 8  EXPLANATORY NOTE  CLAUSE 50 VENTURE CAPITAL TRUSTS  SUMMARY 1"], ["2014-treasury-dec-budget_2014_data_sources.txt", "aspxDataSetCodeQNA  Data UK Employment, private and public sector breakdown  Data source, including ONS source code if applicable Office for National Statistics ONS Private sector employment KX5O  Further reference information ONS Statistical Bulletin Labour Market Statistics, February 2014 httpwww"], ["2014-treasury-dec-FRAB_121_07_IFRS_13.txt", " Therefore impairment charges on surplus assets that will be disposed of eventually may be brought forward and depreciation charges between the time that an asset is made surplus and classified as held for sale will be lower subject to restrictions being lifted"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", "1 billion of foreign currency bonds issued by the Bank of England"], ["2014-treasury-dec-Diverted_Profits_Tax.txt", "  3  A notification under subsection 2b does not prevent a charging notice being issued for the same accounting period pursuant to any other preliminary notice the person may be given in respect of that period"], ["2014-treasury-dec-UK_Sovereign_Sukuk_PLC_Offering_Circular.txt", " The Securities Commission of Malaysia shall not be liable for any non-disclosure on the part of the Trustee, DCLG or HMT and assumes no responsibility for the correctness of any statements made or opinions or reports expressed in this Offering Circular"], ["2014-treasury-dec-140220_Letter_and_annexes_from_HMT_to_Govt_Actuary_3.txt", "1 of pensionable pay, these costs are likely to be sensitive to the numbers and profiles of new entrants joining over that period so you may want to consider including new entrants in each of these lists"], ["2014-treasury-dec-scotland_analysis_fiscal_policy_and_sustainability_print.txt", "59 This reconciliation exercise suggests that these and other methodological differences have a small overall impact on the debt projections over the HM Treasury projection period"], ["2014-treasury-dec-elps_main_doc_final.txt", "10 The website and call centre will be made operational before payments commence, so as to provide a central resource for policyholders containing the most up to date information"], ["2014-treasury-dec-Public_Spending_Statistics_July_2014_consolidated_revised.txt", " 66 Chapter 6 Central Government Own Expenditure "], ["2014-treasury-dec-Treasury_minutes_print.txt", " The Annual Skills Review in August 2013 suggested that appropriate training interventions are in place to reduce skills gaps, and a range of initiatives are now underway"], ["2014-treasury-dec-Partnerships_Mixed_membership_partnerships__Alternative_investment_fund_managers__Transfer_of_assets___income_Streams_through_partnerships.txt", " Oldco Ltd receives a profit share"], ["2014-treasury-dec-44369_Cm_8958_accessible.txt", "  11  Twelth Report of Session 2014-15 Department of Energy and Climate Change Update on preparations for smart metering 1 Committee of Public Accounts conclusion The department expects smart meters will help consumers reduce their energy consumption, encourage them to shift demand away from peak times, make it easier to switch between suppliers, and encourage take-up of new tariffs"], ["2014-treasury-dec-survivor-benefits-in-occupational-pension-schemes-annex-c.txt", " 93 is broadly consistent with data from past GADONS Occupational Pension Scheme Surveys on private-sector scheme membership by contracting out status"], ["2014-treasury-dec-Russia.txt", " GenderMale Listed on 18032014 Last Updated 31122020 Group ID 12920"], ["2014-treasury-dec-STRENGTHENING_PENALTIES_FOR_OFFSHORE_NON_COMPLIANCE.txt", " 6 In relation to an offshore transfer, the territory in question for the purposes of paragraph 4A is the highest category of territory by virtue of which the inaccuracy involves an offshore transfer"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", " Outturn against the administration costs limit best represents the Treasury\u2019s financial performance on its business as usual running costs"], ["2014-treasury-dec-Abolition_of_the__8_500_threshold_for_benefits_in_kind.txt", "  3  For the purposes of this section two employments are related if a both are with the same employer, or b one is with a body or partnership A and the other is either i with an individual, partnership or body that controls A B, or ii with another partnership or body also controlled by B"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", "16 Coinage expenditure comprised 33 million manufacturing costs funded through AME 2012-13 20 million through DEL and 5 million metal costs funded through AME 201213 17 million, less dividend income of 4 million 2012-13 4 million"], ["2014-treasury-dec-PESA_2014_-_print.txt", " General public services 1"], ["2014-treasury-dec-PU1616_OTS_employee_benefits_final_report.txt", " An example of this is the costs of an employee\u2019s accommodation next to the office in order that the employee can work late and maximise the time that is spent on a particular project"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " An individual is entitled to a personal allowance for income tax"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", " 41 IAS 10 Events after the Reporting Period "], ["2014-treasury-dec-IFRS_9_Financial_Instruments_-_public_sector_application_guidance__Decem....txt", " Derivative liabilities that were previously accounted for at cost i"], ["2014-treasury-dec-FRAB__120__Minutes_of_meeting.txt", " The NAO has re-launched the disclosure guide to support this initiative  including a not material explanation 81"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", "71 UKFI and the Permanent Secretary wrote again to the Chancellor on 25 March 2014 recommending a further sale of 24 of the government\u2019s remaining shares"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " 2 For subsection 2b substitute b M\u2019s employment is lower-paid employment as a minister of religion"], ["2014-treasury-dec-Payment_systems_regulator_IA.txt", " In the OFT\u2019s most recent report, it highlighted these inherent uncertainties around legislative processes and the fact that the content and scope of European regulation is far from being settled"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " The main changes include x  replacing approval by HM Revenue  Customs HMRC with self certification for three of the tax advantaged employee share schemes - Share Incentive Plans SIP, Save As You Earn Option Schemes SAYE and Company Share Option Plans CSOP  x  introducing online filing for all employee share scheme returns and information, including for Enterprise Management Incentives EMI and non-tax advantaged arrangements providing employment-related securities  x  a number of technical changes to the SIP, SAYE and CSOP rules designed to clarify the legislation, including modification of the 'purpose test' that must be met by these schemes"], ["2014-treasury-dec-FRAB__120__07_-_Annex_C_-_FT_ARM_14-15.txt", " Relevant audit information means information needed by the NHS foundation trust\u2019s auditor in connection with preparing their report"], ["2014-treasury-dec-Partnerships_Salaried_member_rules.txt", " The value of benefits-in-kind received by P i"], ["2014-treasury-dec-main_supply_estimates_2014_2015_print.txt", "  Each budget boundary may contain one or more functional lines sections, as necessary"], ["2014-treasury-dec-Seventh_UK-India_Economic_and_Financial_Dialogue_communique.txt", " In the UK, the economy is growing, employment is strong and the deficit is falling, but risks remain and the government will continue to deliver its economic plan"], ["2014-treasury-dec-promoters_of_tax_avoidance_schemes_amendment_of_return_to_take_account_of_relevant_judicial_rulings_and_dotas.txt", " The measure also includes a new requirement under the Disclosure of Tax Avoidance Schemes DOTAS for further information to be provided by a promoter when requested by HMRC"], ["2014-treasury-dec-Partnerships_Salaried_member_rules.txt", "htm HT  H  As the LLP is secondary contributor for NICs, they are also responsible for the operation of the regimes relating to statutory payments, statutory maternity pay, statutory sick pay, statutory adoption pay and statutory paternity pay"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", " Whilst the revenue and expenditure of NHS Trusts and Foundation Trusts, will be exclusively programme, other bodies are required to carry out this analysis in such a way that transactions can be eliminated correctly, by programme and admin splits, on consolidation"], ["2014-treasury-dec-main_supply_estimates_2014_2015_print.txt", "  Allocated in Vote on Account  Voted Total  Departmental Expenditure Limit Resource Capital Annually Managed Expenditure Resource Capital Non-Budget Expenditure Net cash requirement  222  Balance to complete or surrender  -  -  -  279,800,000 -  115,290,000 -  164,510,000 -  -  -  -  239,400,000  88,178,000  151,222,000  UK Atomic Energy Authority Pension Schemes  Main Estimates, 2014-15  Part II Subhead detail '000 2014-15  2013-14  Plans  Provisions  Resources  Capital  Administration  Resources  Capital  Programme  Gross  Income  Net  Gross  Income  Net  Gross  Income  Net  Net  Net  1  2  3  4  5  6  7  8  9  10  11  Spending in Annually Managed Expenditure AME Voted expenditure -  -  -  308,700  -28,900  279,800  -  -  -  244,650  -  Of which A Pensions, transfer values, repayments of contributions -  -  -  -  308,700  -28,900  279,800  -  -  -  244,650  -  -  -  308,700  -28,900  279,800  -  -  -  244,650  -  -  -  308,700  -28,900  279,800  -  -  -  244,650  -  -  -  308,700  -28,900  279,800  -  -  -  244,650  -  Non Voted Expenditure -  -  -  -  -  -  -  -  -  -  Total Spending in AME -  Total for Estimate -  Of which Voted Expenditure -  223  UK Atomic Energy Authority Pension Schemes  Main Estimates, 2014-15  Part II Resource to cash reconciliation '000 2014-15 Plans Net Resource Requirement Net Capital Requirement Accruals to cash adjustments  2013-14 Provisions  2012-13 Outturn  279,800  244,650  253,974  -  -  -  -40,400  -33,280  -65,598  Of which Adjustments to remove non-cash items Depreciation  -  -  -  -308,700  -272,280  -280,461  Departmental Unallocated Provision  -  -  -  Supported capital expenditure revenue  -  -  -  Prior Period Adjustments  -  -  -  Other non-cash items  -  -  -14  Remove voted resource and capital  -  -  -  Add cash grant-in-aid  -  -  -  Increase   Decrease - in stock  -  -  -  Increase   Decrease - in debtors  -  -  -  Increase -  Decrease  in creditors  -  -  -  268,300  239,000  214,877  -  -  -  Consolidated Fund Standing Services  -  -  -  Other adjustments  -  -  -  239,400  211,370  188,376  New provisions and adjustments to previous provisions  Adjustment for NDPBs  Adjustments to reflect movements in working balances  Use of provisions  Removal of non-voted budget items Of which  Net Cash Requirement  224  UK Atomic Energy Authority Pension Schemes  Main Estimates, 2014-15  Part III Note A - Forecast Combined Revenue Account  Reconciliation Table '000 2014-15 Plans Gross Programme Costs  2013-14 Provisions  2012-13 Outturn  308,700  272,280  280,475  40,000  39,480  28,671  268,700  232,800  251,007  -  -  -  -26,700  -25,650  -24,833  -2,200  -1,980  -1,668  -  -  -  Net Programme Costs  279,800  244,650  253,974  Total Net Operating Costs  279,800  244,650  253,974  -  -  -  Of which Increases in liability Interest on scheme liability Other expenditure Less Contributions received Transfers in Other income  Of which Resource DEL Capital DEL  -  -  -  279,800  244,650  253,974  Capital AME  -  -  -  Non-budget  -  -  -  -  -  -  -  -  -  Capital in the FCRA  -  -  -  Grants to devolved administrations  -  -  -  Non-Budget Consolidated Fund Extra Receipts in the FCRA  -  -  -  -  -  -  279,800  244,650  253,974  Resource AME  Adjustments to include Departmental Unallocated Provision resource Consolidated Fund Extra Receipts in the budget but not in the FCRA Adjustments to remove  Other adjustments Total Resource Budget Of which Resource DEL  -  -  -  Resource AME  279,800  244,650  253,974  Grants to devolved administrations  -  -  -  Prior period adjustments  -  -  -  -  -  -  -  -  -  279,800  244,650  253,974  Adjustments to include  Adjustments to remove Consolidated Fund Extra Receipts in the resource budget Other adjustments Total Resource Estimate 225  UK Atomic Energy Authority Pension Schemes  Main Estimates, 2014-15  Part III Note B - Analysis of Departmental Income 2014-15 Plans  Voted Resource AME  '000 2013-14 Provision  2012-13 Outturn  -28,900  -27,630  -26,501  -28,900  -27,630  -26,501  -28,900  -27,630  -26,501  -28,900  -27,630  -26,501  -28,900  -27,630  -26,501  Of which Programme Pensions Of which A Pensions, transfer values, repayments of contributions Total Programme  Total Voted Resource Income  226  UK Atomic Energy Authority Pension Schemes  Main Estimates, 2014-15  Part III Note C - Analysis of Consolidated Fund Extra Receipts No CFER income or receipts are expected in 2014-15, 2013-14 or 2012-13"], ["2014-treasury-dec-140220_Letter_and_annexes_from_HMT_to_Govt_Actuary_3.txt", " 3 For the second and any subsequent valuation of the scheme, the cost cap fund contribution rate must be calculated, to the nearest 0"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", "  But if entrepreneurs\u2019 relief is claimed then only so much of the gain which exceeds the lifetime limit\u2019 for that relief is eligible for hold-over relief"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", "14 During the financial crisis some financial institutions could no longer guarantee that they had sufficient funds to repay depositors, which meant that their customers\u2019 cash was at risk"], ["2014-treasury-dec-supplementary_estimates_and_new_estimates_2013_14_120214_correction.txt", " Receipts in relation to Legal Services Complaints Commission receipts in relation to Claims Management Regulation recovery from the investment managers for the cost of administering the Commons Investment Schemes, recoveries for research and recommendation work undertaken by the Law Commission"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", "ukgovernmentorganisationsdepartment-for-business-innovation-skills  Year ended 31 March 2013  104  Whole of Government Accounts  Other investments included securities held for trading by the Debt Management Office of 1"], ["2014-treasury-dec-44695_Accessible.txt", " Unused borrowing allowances from the scheme as of 31 January 2015 will continue to be available for drawdown in this period"], ["2014-treasury-dec-140915_HZ_FAQs_FINAL.txt", " How can we show that a site within our Housing Zone bid has local support Local support for development of a site can be demonstrated through designation in a local plan or other valid planning document"], ["2014-treasury-dec-Accelerated_payments_and_group_relief.txt", " 4 In subsection 6b, after advantage insert etc"], ["2014-treasury-dec-Partnerships_Mixed_membership_partnerships__Alternative_investment_fund_managers__Transfer_of_assets___income_Streams_through_partnerships.txt", " The amounts represent the deferred profits of each individual which will be reallocated under section 850C4"], ["2014-treasury-dec-FRAB__119__08_-_Annex_G4_-_MAGENTA_PENSION_SCHEME_2013-14.txt", "1  Magenta Pension Scheme  The Magenta Pension Scheme is a contracted out, unfunded, defined benefit pay-as-you-go occupational pension scheme operated by the name of entity on behalf of members of the name of group who satisfy the membership criteria"], ["2014-treasury-dec-37630_Budget_2014_Web_Accessible.txt", " On 12 February 2014, the MPC outlined the next phase of guidance, setting out the factors that will guide its decisions and how Bank Rate is likely to 24  18  Economic and fiscal outlook\u2019, OBR, March 2014"], ["2014-treasury-dec-Diverted_Profits_Tax.txt", " The diverted profits tax is a new charge on diverted profits"], ["2014-treasury-dec-Public_Spending_Statistics_July_2014_consolidated_revised.txt", "9 The presentation of economic categories in Table 5"], ["2014-treasury-dec-SITRAccreditationGuidanceVersion2forpunlicationJan16V2.txt", " This must be submitted within two years of the end of the tax year that the relevant investment was made"], ["2014-treasury-dec-Further_Devolution_to_Greater_Manchester_Combined_Authority_FINAL.txt", " The government will pilot the approach to 100 business rates retention in Greater Manchester"], ["2014-treasury-dec-FRAB__120__02_-_IFRS_13_-_Appendix_B.txt", " Where an active homogeneous market exists, the FReM specifies that intangible assets should be carried at fair value at the reporting period date"], ["2014-treasury-dec-Treasury_minutes_web.txt", "1 billion on free schools by March 2014, of which 0"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", " Assets which are capital in nature, but which are individually valued at less than 5,000 but more than 250, may be capitalised as collective, or grouped, assets where they are acquired as part of the initial setting-up of a new building"], ["2014-treasury-dec-EU_finances_2014_final.txt", "9 The EU financial year runs from 1 January to 31 December, whereas the UK\u2019s runs from 6 April to 5 April"], ["2014-treasury-dec-hm_treasury_review_of_new_ifrs_2013_to_2014.txt", " However, the IASB plans to re-deliberate significant issues associated with the exposure draft"], ["2014-treasury-dec-FRAB__120__07_-_Annex_C_-_FT_ARM_14-15.txt", " Non-contractual payments are those made outside of contractual or legal obligation, including those from judicial mediation"], ["2014-treasury-dec-scotland_analysis_fiscal_policy_and_sustainability_print.txt", "  Each of these aspects is discussed in turn, as well as analysis of how the UK\u2019s fiscal union would act to support these challenges"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", " An additional 5,000 was made available to those policyholders who met the above criteria and were in receipt of Pension Credit"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " So, for example, State aid that is brought within the terms of the GBER, so that it is exempt from prior notification, is still a relevant grant or payment"], ["2014-treasury-dec-FRAB__119__08_-_Annex_I2_-_AGENCY_PINK_2014-15.txt", " Individual payments of more than 300,000 should be noted separately"], ["2014-treasury-dec-PU1624_final__web_.txt", "6 Revenue receipt refers to income that cannot be netted-off of public expenditure"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", " The most significant of these are National Savings and Investments, Her Majesty\u2019s Revenue and Customs and the Cabinet Office"], ["2014-treasury-dec-44695_Accessible.txt", "177 Midata comparison  To help customers switch to the best current account for them, Gocompare are the first comparison website to commit to launching a Midata current account tool, and they intend to make the service available from 1 April 2015"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", "2 billion 6 increase on the prior year"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", " Small, localised incidents are not recorded centrally and are not cited in these figures Category  Nature of Incident  Total  I  Loss of inadequately protected electronic equipment, devices or paper documents from secured government premises  0  II  Loss of inadequately protected electronic equipment, devices or paper documents from outside secured government premises  0  III  Insecure disposal of inadequately protected electronic equipment, devices or paper documents  0  IV  Unauthorised disclosure  0  V  Other  0  Improvement challenges 3"], ["2014-treasury-dec-EU_finances_2014_final.txt", "7 billion in 2011-12, 4"], ["2014-treasury-dec-FRAB__119__08_-_Annex_H_-_2014-15_FReM.txt", " Where an adaptation or interpretation to a standard results in an inconsistency with a related Interpretation issued by the IFRS Interpretations Committee IFRIC or Standards Interpretations Committee SIC, that Interpretation is similarly adapted or interpreted"], ["2014-treasury-dec-Depositor_preference_SI_30-6-14.txt", " In Schedule 1 to the Insolvent Partnerships Order 1994 modified provisions of Part I of, and Schedule A1 to, the Insolvency Act 1986 company voluntary arrangements as applied by Article 4a, in modified section 44 decisions of meetings a omit the or at the end of paragraph a b after paragraph a insert aa any ordinary preferential debt of the partnership is to be paid otherwise than in priority to any secondary preferential debts that it may have, c in paragraph b i for a preferential debt, substitute an ordinary preferential debt, and ii for another, substitute another ordinary d at the end of paragraph b, insert or and e after paragraph b insert c a preferential creditor of the partnership is to be paid an amount in respect of a secondary preferential debt that bears to that debt a smaller proportion than is borne to another secondary preferential debt by the amount that is to be paid in respect of that other debt"], ["2014-treasury-dec-FRAB__119__08_-_Annex_H_-_2014-15_FReM.txt", "4  Preparers of financial statements need to consult with the relevant authority through sponsoring bodies where appropriate before changing significant accounting policies and estimation techniques where it appears that there could be a potential impact on budgets and on the National Accounts"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", "0 of GDP Q3 2013  8"], ["2014-treasury-dec-FRAB__120__07_-_Annex_C_-_FT_ARM_14-15.txt", " Policy on payment for loss of office  The policy on the setting of notice periods under senior managers\u2019 service contracts"], ["2014-treasury-dec-Country_and_Regional_Analysis_November_2014_Combined.txt", "5 RD housing and community amenities 6"], ["2014-treasury-dec-AS2014_distributional_analysis_final.txt", " Households are then allocated into deciles and the average mean change in net income for all the households in each decile is calculated"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " to counteract contrived arrangements used by large groups typically multinational enterprises that result in the erosion of the UK tax base"], ["2014-treasury-dec-FSCS_annual_report_2014_web.txt", " The accrued pension is the pension that the member is entitled to receive when he reaches pension  Real increase in pension \u2019000 0  Cash Equivalent Transfer Value at 31 March 2014 \u2019000 716  age, and this increases between 31 March 2014 and 8 July 2025"], ["2014-treasury-dec-OOTLAR_19_March_2014__1_.txt", "  Proposed revisions Legislation will be introduced in Finance Bill 2014 to amend the Act to make the following materials taxable   material that consists wholly of the spoil from any process by which coal, lignite, slate or shale has been separated from other rock after being extracted or won with that other rock    material consisting wholly of the spoil, waste or other by-products resulting from the extraction or other separation from any quantity of aggregate of any china clay or ball clay    material that is wholly the spoil from the separation of any of the industrial minerals listed in section 183 of the Act from other rock with which the mineral was extracted or won    material that is wholly or mainly clay, coal, lignite, slate or shale  A77    other industrial minerals, namely anhydrite ball clay barites china clay feldspar fireclay fluorspar fuller's earth gems and semi-precious stones gypsum any metal or the ore of any metal muscovite perlite potash pumice rock phosphates sodium chloride talc and vermiculite and    material that is mainly but not wholly the spoil, waste or other by-product of any industrial combustion process or the smelting or refining of metal"], ["2014-treasury-dec-IFRS_9_Financial_Instruments_-_public_sector_application_guidance__Decem....txt", " Post-implementation disclosures will require more information on significant events that lead to impairments in financial assets being recognised"], ["2014-treasury-dec-OLD_complete_v3.txt", " Accounts held by family members on behalf of children, who are minors, will be protected"], ["2014-treasury-dec-EEA_Accounts_2013-14_-_web.txt", "6673 as at close 31 March 2014  4  Other adjustments include a bid-offer spread provision"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " 7 and section 136 of, and paragraph 10 of Schedule 5 to, the Finance Act 2008 c"], ["2014-treasury-dec-37630_Budget_2014_Web_Accessible.txt", " The majority of businesses indicated that the Bank of England\u2019s forward guidance had made them more confident about the near term prospects for the UK economy, in many cases encouraging them to hire and invest"], ["2014-treasury-dec-Final_IA_-_ring-fencing_and_depositor_preference.txt", " full separation of retail and investment banking, full reserve banking and narrow banking considered by the ICB and different options for the calibration of the ring-fence and depositor preference e"], ["2014-treasury-dec-EEA_Accounts_2013-14_-_web.txt", " This has been restated to reflect the exposure to the buying counterparty"], ["2014-treasury-dec-10460-001_National_Loans_Fund_Account.for_web.txt", " Conversely, if the market value of the assets exceeds the value of the notes in issue, the Issue Department sells investments to the value of the surplus and pays the proceeds to the NLF"], ["2014-treasury-dec-Wales_Bill_-_Impact_Assessment_-_Report_Stage_-_Final_10_6_14_pdf.txt", " This would, in turn, help make the Welsh Government more accountable to the Welsh public"], ["2014-treasury-dec-Russia.txt", "2 122 Grazhdanskiy Prospect, Suite 5, Liter A, St Petersburg, Russia, 195267"], ["2014-treasury-dec-glasgow_commonwealth_games.txt", "  Monitoring and evaluation This measure will be kept under review through communication with affected taxpayer groups"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_print.txt", "  Informing and consulting Working with others also plays a key role in how we develop and improve our service"], ["2014-treasury-dec-government_financial_reporting_manual_201314.txt", "414C1 shall be interpreted to be all users of the accounts  b  Public entities should treat themselves, for the purposes of ss 414C 7, 8, and 9, as if they were quoted companies  c  In relation to s"], ["2014-treasury-dec-FSCS_annual_report_2014_web.txt", " I reviewed a sample of journals for appropriateness and considered accounting estimates and significant judgements for indication of bias, to test the risk of fraud arising from management override of control"], ["2014-treasury-dec-Russia.txt", " On 1 March 2014 Dzhabarov, on behalf of the International Affairs Committee of the Federation Council, publicly supported in the Federation Council the deployment of Russian forces in Ukraine"], ["2014-treasury-dec-FRAB__120__07_-_Annex_C_-_FT_ARM_14-15.txt", "  Annual report on remuneration 7"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", "  Legislative Context  5"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", "4 In recognition of the impact the department\u2019s financial stability work has on its performance data, this chapter provides a commentary on both ongoing business as usual\u2019 expenditure and the effect of financial stability interventions on the department\u2019s finances"], ["2014-treasury-dec-promoters_of_tax_avoidance_schemes_amendment_of_return_to_take_account_of_relevant_judicial_rulings_and_dotas.txt", " Paragraph 222 provides for a failure notice to be suspended if an appeal is accepted by a court out of time in respect of a relevant ruling, until HMRC notifies the taxpayer that the appeal has been abandoned or has reached a final ruling"], ["2014-treasury-dec-Russia.txt", " According to the present Russian Ministry of Defence structure, in that capacity, he participates in shaping and implementing the policy of the Russian Government"], ["2014-treasury-dec-PU1719_HMT_Science_.txt", " Our strategy will be driven by a rapidly expanding higher apprenticeships up to degree and postgraduate level, and b creating National Colleges as high status, employer led institutions"], ["2014-treasury-dec-FRAB__119__04_-_WGA_2011-12_key_facts_and_figures.txt", "  Expenditure  Social security benefits Purchase of goods and services Wages and salaries Grants and subsidies Other expenses Direct spend Expenditure relating to revaluations Total operating expenditure  2010 bn 197 161 152 66 43 619 48 667  2011 bn 204 159 153 68 79 663 38 625  2012 bn 210 152 149 62 75 648 67 715  Direct spend in 2012 was 15 billion lower than the previous year"], ["2014-treasury-dec-FRAB__120__08_-_Simplifying_and_Streamlining_Annual_Report_and_Accounts.txt", " Effectively therefore we would expect this section to provide information on How the entity measures its performance A detailed performance analysis against those measures, utilising a wide source of data including key financial information from the financial statements section of the accounts"], ["2014-treasury-dec-supplementary_estimates_and_new_estimates_2013_14_120214_correction.txt", " Section D4D7 Within Efficiency and Reform a transfer from Resource DEL programme to Capital DEL to cover capital costs of the Identity Assurance  4,900,000  ix"], ["2014-treasury-dec-UK_Sovereign_Sukuk_PLC_Offering_Circular.txt", "141516 BL Revision 0 Operator DavS  Kingdom of Saudi Arabia Any investor in the Kingdom of Saudi Arabia or who is a Saudi person a Saudi Investor\u2019\u2019 who acquires any Certificates pursuant to the offering should note that the offer of Certificates is a private placement under Article 10 or Article 11 of the Offer of Securities Regulations as issued by the Board of the Saudi Capital Market Authority resolution number 2-11-2004 dated 4 October 2004 and amended by the Board of the Saudi Capital Market Authority resolution number 1-28-2008 dated 18 August 2008 the KSA Regulations\u2019\u2019"], ["2014-treasury-dec-FSCS_annual_report_2014_web.txt", " Such training is also offered to the Board on an occasional basis as a way of maintaining and refreshing knowledge in these areas"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_web.txt", "ukenstaticthe-financial-capability-of-15-17-year-olds  Helping young people  New ways of reaching young people We have worked with partners and young people themselves to meet the challenge of communicating effectively with young people"], ["2014-treasury-dec-BRRD_impact_assessment_revised.txt", " Costs to the authorities are also expected to increase due to a higher level of supervision and increased resource cost"], ["2014-treasury-dec-UK_Sovereign_Sukuk_PLC_Offering_Circular.txt", "  d  The CDIs issued to CDI Holders will be constituted and issued pursuant to the CREST Deed Poll"], ["2014-treasury-dec-freedom_and_choice_in_pensions_web_210314.txt", " Budget 2014 therefore announces that the government will   from 1 July 2014, radically reform the ISA into a significantly simpler and more generous product, with an overall limit of 15,000 for cash and stocks and shares    from April 2015, abolish the 10 starting rate for savings income, and replace it with a 0 rate"], ["2014-treasury-dec-44695_Accessible.txt", " In addition, the Chancellor of the Exchequer has asked the Financial Conduct Authority, as part of their review of the switching service, to examine whether a 5-day switching period would deliver significant benefits to consumers and advise on this question before Budget 2015"], ["2014-treasury-dec-FRAB__119__08_-_Annex_H_-_2014-15_FReM.txt", " The information required by this paragraph may alternatively be provided in a document that is cross-referenced from the financial statements  c  The accounting policies adopted for an entitys holding of heritage assets should be stated, including details of the measurement bases used  d  For heritage assets that are not reported in the Statement of Financial Position, the reasons why should be explained and the notes to the financial statements should explain the significance and nature of those assets that are not reported in the Statement of Financial Position and  e  The disclosures relating to assets that are not reported in the Statement of Financial Position should aim to ensure that, when read in the context of  48  FINANCIAL REPORTING MANUAL 2014-15  information about capitalised assets, the financial statements provide useful and relevant information about the entitys overall holding of heritage assets"], ["2014-treasury-dec-FRAB_121_07_IFRS_13.txt", "  Following the consultation and further discussions at the FRAB, the Treasury and CIPFA concluded that exit values are not appropriate for most public sector assets, because assets are specifically held for their service potential"], ["2014-treasury-dec-44695_Accessible.txt", "248 Global Infrastructure Hub  To support the global investment climate and reduce barriers to investment the government has committed 1 million per annum for the 4-year mandate of the Global Infrastructure Hub, as agreed at the G20 Leaders\u2019 Summit in November 2014"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", "46 The Executive Management Board and Non Executive Board Members have received a tailored briefing from the Cabinet Office on cyber security, and receive regular briefings from our Departmental Security Officer on issues such as the introduction of Civil Service Passes now issued to all Treasury staff and the new Government Security Classifications"], ["2014-treasury-dec-36048_Cm_8774.txt", " Deals were normally negotiated through independent agents and disposals for development often included overage to reflect future price movements"], ["2014-treasury-dec-44695_Autumn_Statement__Print_ready_.txt", "2 deficit, equivalent to a balanced current budget with investment equal to its 2019-20 forecast level, results in debt falling by only around 5 of GDP by 2035-36 from its 2015-16 peak, still leaving debt at historically high levels"], ["2014-treasury-dec-140808_Housing_Zones_Prospectus.txt", "    The bid should also include reference to how good design will be achieved and proposals which include preparation of a design code are encouraged"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " Where penalties apply, a person is liable to a penalty of 300, and daily penalties of up to 60 per day, if the failure to comply continues after the initial penalty is imposed"], ["2014-treasury-dec-44695_Autumn_Statement__Print_ready_.txt", "indd 30  02122014 2258  1"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", "3 billion 2011-12 3"], ["2014-treasury-dec-DEFERRED_ENTREPRENEURS_RELIEF_ON_INVESTED_GAINS.txt", " The measure is not expected to impact adversely on individuals or households because it allows a relief to be claimed, at the discretion of individuals, in circumstances where it was not previously available"], ["2014-treasury-dec-Partnerships_Salaried_member_rules.txt", "htm HTU  UTH  10  Guidance on what it is reasonable to expect is set out in sub-section 2"], ["2014-treasury-dec-final_amending_directions_020614.txt", "The Public Service Pensions Valuations and Employer Cost Cap Directions 2014 are amended as follows"], ["2014-treasury-dec-budget_2014_data_sources.txt", "ukdocopen-government-licence version2 or email psinationalarchives"], ["2014-treasury-dec-04._2013-14_AGENCY_PINK.txt", " The list of cases need only be provided for the current year"], ["2014-treasury-dec-government_financial_reporting_manual_201314.txt", "15 and related expenditure paragraphs 11"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", "  FINANCE BILL 2014 CLAUSE 24  8"], ["2014-treasury-dec-Diverted_Profits_Tax.txt", " Subsection 8 defines or provides clarification on the meaning of the terms allowable expenses, the foreign company, the material provision, the notional alternative provision and the relevant expenses in this Clause"], ["2014-treasury-dec-Russia.txt", " Name 6 SALIAIEV 1 OLEKSII 2 MYKHAILOVYCH 3 na 4 na 5 na"], ["2014-treasury-dec-OLD_complete_v3.txt", "  Monitoring and evaluation This measure will be kept under review through communication with affected taxpayer groups"], ["2014-treasury-dec-ENFORCEMENT_BY_DEDUCTION_FROM_ACCOUNTS.txt", " This includes a guaranteed face-to-face visit to every debtor whose debts are considered for recovery through this measure"], ["2014-treasury-dec-SDPR_Update_September_2014___published_as_Clarifications_.txt", "0  31122008  01-Jan-09  31-Mar-10  01-Apr-09  03-Jan-10  0"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_print.txt", "  By the end of the year, we had helped customers achieve 653,000 of these outcomes, 35 more than our initial target"], ["2014-treasury-dec-PU1719_HMT_Science_.txt", "10 We are supporting Your Life, a three-year industry-led campaign, to ensure the UK has the maths and science skills it needs to succeed in a competitive global economy"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", "  Other Other financial liabilities included 4"], ["2014-treasury-dec-Refunds_of_VAT_to_search_and_rescue_charities.txt", " The term charity\u2019 will take its meaning from Schedule 6 of the Finance Act 2010"], ["2014-treasury-dec-OOTLAR_19_March_2014__1_.txt", " It restricts the use of deductible amounts\u2019 against total profits within the company, or as group relief outside the company, and restricts any use of those amounts within the company or one connected to it following the transfer of profits to that company"], ["2014-treasury-dec-PESA_2014_-_print.txt", " More information on local government is in Chapter 7"], ["2014-treasury-dec-main_supply_estimates_2014_2015_web.txt", " Income arising from The recovery of law costs, insurance and compensation claims, the cost of the administration of the National Insurance Funds, the collection of National Insurance contributions and recovery of overpayments from prior years"], ["2014-treasury-dec-FRAB__119__08_-_Annex_I3_-_NDPB_GREEN_2014-15.txt", "  9  201W-1X Total  000  2014-15  Note 2"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", "32 Similarly, the National Accounts do not recognise the in-year movement of provisions of 29"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", "2 billion as part of the government\u2019s cash management operations, and a liability to the International Monetary Fund IMF for the UK\u2019s allocation of IMF Special Drawing Rights of 10"], ["2014-treasury-dec-Accelerated_payments_and_group_relief.txt", " Instead the companies may make revised surrenders and claims"], ["2014-treasury-dec-PU1657_Response_to_Remit_and_Recommendations_for_FPC__no_covers_.txt", " For example, FPC and MPC members are free to attend the other Committee's briefing meetings"], ["2014-treasury-dec-PU1738_print_CMYK.txt", "2 The ECA\u2019s annual report is subject to consideration by the budgetary authority Council and European Parliament under the discharge procedure set out in Article 319 3 of the Treaty on the functioning of the EU"], ["2014-treasury-dec-37630_Budget_2014_Web_Accessible.txt", "48  Secure and affordable energy for business 1"], ["2014-treasury-dec-MCD_draft_regulations.txt", " 5 The lender must only enter into the consumer buy-to-let mortgage contract with the borrower where the result of the creditworthiness assessment indicates that the borrower is likely to meet the obligations resulting from that contract in the manner required under that contract"], ["2014-treasury-dec-Diverted_Profits_Tax.txt", "  DETAILS OF THE CLAUSE 2"], ["2014-treasury-dec-government_financial_reporting_manual_201314.txt", " The statement should read The Accounting Officer authorised these financial statements for issue on insert date of issue"], ["2014-treasury-dec-Efficiency_and_reform_in_the_next_Parliament.txt", "8 billion from managing contracts and commercial negotiations more effectively, and money recovered from holding suppliers to account for poor performance"], ["2014-treasury-dec-Diverted_Profits_Tax.txt", "  12  For the purposes of subsections 7 and 10, an amount of tax paid by the second party is refunded if and to the extent that a any repayment of tax, or any payment in respect of a credit for tax, is made to any person, and b that repayment or payment is directly or indirectly in respect of the whole or part of the amount of tax paid by the second party, but an amount refunded is to be ignored if and to the extent that it results from loss relief obtained by the second party"], ["2014-treasury-dec-EEA_Accounts_2013-14_-_print.txt", " The EEA maintains a sterling account with the NLF that is used as the mechanism via which funding is transferred to the EEA, and excess cash is repaid to the NLF"], ["2014-treasury-dec-Tees_Valley_EZ_-_Hartlepool_Port_Estates.txt", "4m  11  90 29  S  Do  ck  4  2  Works  16  3"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", " No protected personal data incidents were recorded in the department during 2013-14"], ["2014-treasury-dec-government_financial_reporting_manual_201314.txt", "25 The UK Government\u2019s holdings of gold are valued at the sterling equivalent of the London Bullion Market Association dollar denominated spot price as at the Statement of Financial Position date"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", " 121 New transactions funded by s28 and s64 grants"], ["2014-treasury-dec-PU1638_policy_costings_bud_2014_with_correction_slip.txt", " Future RD expenditure is grown based on historic growth in RD expenditure and OBR determinants"], ["2014-treasury-dec-FRAB__119__08_-_Annex_G3_-_NDPB_GREEN_2013-14.txt", "  Statement of accounting policies  These financial statements have been prepared in accordance with the 201X-1Y Government Financial Reporting Manual FReM issued by insert name of issuing authority"], ["2014-treasury-dec-FRAB__119__08_-_Annex_F_Chapter_05_Form_and_content__2013-14.txt", "13 Scottish Ministers will lay before Parliament accounts prepared under the Public Finance and Accountability Scotland Act 2000 under section 225 of that Act"], ["2014-treasury-dec-Public_Spending_Statistics_July_2014_consolidated_revised.txt", " Public order and safety 4"], ["2014-treasury-dec-Treasury_minutes_print.txt", " Recommendation The departments need to learn lessons from the current programme and adopt a more coordinated and strategic approach when introducing the new growth deals next year, including setting out the basis for how the programme will be monitored and evaluated, and what action they will take if performance falls short"], ["2014-treasury-dec-budget_2014_distributional_analysis.txt", " The spending data used in this analysis has been updated ahead of Budget 2014 in order to incorporate departments\u2019 latest estimates of spending in 2015-16"], ["2014-treasury-dec-FRAB__119__08_-_Annex_H_-_2014-15_FReM.txt", " Revenue should be accrued net of amounts not expected to be collected, which might be determined by reference to past trends in write-offs and remissions, the emerging position in-year, historic debt collection performance, a combination of the foregoing or by other appropriate means"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", " Finance Bill 2014 2"], ["2014-treasury-dec-Public_Spending_Statistics_July_2014_consolidated_revised.txt", " From 1 April 2013 local authorities in England will retain a proportion of this income and    other specific and special grants such as the schools grant and police grant, which fund part of the current expenditure on a specific service or activity"], ["2014-treasury-dec-Scotland_analysis__Fiscal_policy_and_sustainability.txt", " More details on the dynamic effects are given in boxes 2"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", " 72 Government grants IAS 20 and donations "], ["2014-treasury-dec-supplementary_estimates_and_new_estimates_2013_14_120214_correction.txt", " Counter-terrorism work, and intelligence"], ["2014-treasury-dec-FRAB__120__03_-_Annex_A__ITC_and_WG_Report.txt", " For example, it might be able to move out of the maintained sector, but the granting of academy status is determined by the approval of the Secretary of State"], ["2014-treasury-dec-main_supply_estimates_2014_2015_print.txt", "  Unquantifiable Unquantifiable  Unquantifiable  The first cohort of offenders at HMP Doncaster ran from 1 October 2011 to 30 September 2012, and the second cohort ran from 1 October 2012 to 30 September 2013"], ["2014-treasury-dec-FRAB__120__02_-_IFRS_13_Fair_Value.txt", " If there are no restrictions and the entity could access the market then the asset will be held at fair value under IFRS 13"], ["2014-treasury-dec-scotland_analysis_fiscal_policy_and_sustainability_print.txt", " For the example year of 2025-26, these are i debt interest paid on debt held at the point of independence and still held in 2025-26 consistent with the OBR, this has a constant assumed weighted-average interest rate, which is calculated to be 5 per cent given the OBR\u2019s UK medium-term debt interest forecasts and the forecast stock of debt14 ii debt interest paid on new debt issued in each year from 2016-17 to 2024-25 and still held in 2025-26 the interest paid on this debt is the weighted average of all interest rates for new debt over the period from 2016-17 to 2024-25 and iii debt interest paid on new debt issued in 2025-26 the interest rate paid on this debt is the rate for new debt in 2025-26"], ["2014-treasury-dec-44695_Autumn_Statement__Print_ready_.txt", "133 The government is investing 141 million in order to support the London Legacy Development Corporation and Mayor of London\u2019s Olympicopolis project to redevelop the Queen Elizabeth Olympic Park"], ["2014-treasury-dec-survivor-benefits-in-occupational-pension-schemes-annex-b.txt", " This excludes the liability for Royal Mail Statutory Pension Scheme as it is expected that a significant majority of the membership are in the section of the scheme where there are not any differences in survivor benefits between the different groups"], ["2014-treasury-dec-central_african_republic.txt", "intenHow-we-workNoticesView-UN-Notices-Individuals click here"], ["2014-treasury-dec-44695_Autumn_Statement__Print_ready_.txt", " Since the beginning of 2014, 6"], ["2014-treasury-dec-main_supply_estimates_2014_2015_print.txt", "  Table 1 below shows the total voted Supply provision sought for 2014-15 for Estimates presented on 29 April compared to the provision for 2013-14 and the outturn for 2012-13"], ["2014-treasury-dec-20140310_bailin_section48p_order_CONSULTATION_DRAFT_FINAL_FINAL__2_.txt", "  a drafting note This reference will be updated following the publication of the final text in the Official Journal"], ["2014-treasury-dec-Final_IA_-_ring-fencing_and_depositor_preference.txt", " Some restructuring will be required in order for banks to comply with the ring-fence"], ["2014-treasury-dec-Cm_8869_Scotland_Analysis.txt", " The UK Government estimates that as part of the UK, over the next seven years, Scotland saves at least 750 per household on the costs of EU membership"], ["2014-treasury-dec-FSCS_annual_report_2014_print.txt", " The result of that reconsideration was accepted by FSCS and HM Treasury"], ["2014-treasury-dec-SDPR_Update_September_2014___published_as_Clarifications_.txt", " Missing or incorrect LDTV data For some coverages there is no LDTV data or the LDTV data is known to be incorrect because of subsequent data corrections"], ["2014-treasury-dec-AS2014_policy_costings_final.txt", "  The statutory exemptions for the trivial benefits in kind measure is effective from April 2015"], ["2014-treasury-dec-Russia.txt", "a TYUTINA, Valentina, Ivanova Address Russian Federation"], ["2014-treasury-dec-Partnerships_Mixed_membership_partnerships__Alternative_investment_fund_managers__Transfer_of_assets___income_Streams_through_partnerships.txt", " It must be signed by an individual who is authorised to make the election on behalf of the partnership or LLP"], ["2014-treasury-dec-OOTLAR_19_March_2014__1_.txt", "  The rule preventing expenditure incurred on buildings qualifying for relief before they have been unused for a year will be clarified"], ["2014-treasury-dec-government_financial_reporting_manual_201314.txt", " If this is the case, the asset is described as impaired and the Standard requires the recognition of an impairment loss"], ["2014-treasury-dec-IFRS_15_Application_Guidance.txt", " Any levy imposed under this section shall be payable by such persons engaged in the sea fish industry, in such proportions and at such times as may be prescribed and the amount payable by any person on account of the levy shall be a debt due from him to the DoF and recoverable accordingly"], ["2014-treasury-dec-39796_Cm_8847_Print_Ready.txt", " Any changes will need robust assessment and be shown to lead to a reduction in stillbirths and perinatal deaths and improved long term outcomes"], ["2014-treasury-dec-37630_Budget_2014_Web_Accessible.txt", " Any legislative changes will be in a future Finance Bill"], ["2014-treasury-dec-elps_annex_final.txt", " For example, if the Total Future Loss incurred in 2012 for the second annuitant is 100, the first annuitant dies on 16 October 2012 and the second annuitant is alive at the end of 2012, then the future loss payment to the second annuitant in respect of 2012, will be 16"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", "  92\u2003\u2003 Annual report and accounts 2013-14  Part 2 - Financial stability schemes 8"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " In these cases the 2,000,000 threshold applies to the subsequent transfer where the effective date of the earlier acquisition is before 20 March 2014"], ["2014-treasury-dec-PU1632_Sustainability_Reporting_Guidance.txt", " In such circumstances a note should be made in the report, on the organisations website or similar, detailing the departure from the DefraDECC factors"], ["2014-treasury-dec-Amendments_11-14.txt", " This updates section 94A of the Income Tax Trading and Other Income Act 2005 to remove various references to approved\u2019 SAYE and CSOP schemes, and to the time at which approval for a scheme is given"], ["2014-treasury-dec-130731_Final_IA_-_SAR_for_PSSs_Signed.txt", " In terms of service providers, VocaLink operates the technical infrastructure for Bacs and the Faster Payments Service as well as LINK"], ["2014-treasury-dec-Public_Spending_Statistics_July_2014_consolidated_revised.txt", " 2 Includes the effect of financial sector interventions"], ["2014-treasury-dec-45502_Cm_8988_Print.txt", " Working closely with the Treasury, the Chief Executive of the Civil Service is responsible and accountable for designing and driving coherent and effective corporate functions at the centre"], ["2014-treasury-dec-FRAB__119__06_-_Discount_rates.txt", "  Impact on guidance  None  IASIFRS adaptation  Not applicable  Impact on WGA  Not applicable  IPSAS compliant  Not applicable  Interpretation for the public sector context  Not applicable  Impact on budgetary regime  Not applicable  Alignment with National Accounts  Not applicable  Impact on Estimates  Not applicable  Recommendation  The Board notes the discount rates set and is requested to note that HM Treasury continues to track the potential impact on rates of market movements, and will keep methodologies under review to ensure that they are compliant with standards whilst taking into account the public sector context in which they are used"], ["2014-treasury-dec-UK-China_policy_outcomes.txt", " Both countries recognise the development of a common standard will enable green bonds to develop at a faster rate and reduce the cost of capital for the low carbon transition in the UK and China"], ["2014-treasury-dec-PU1624_final__web_.txt", "45 Where a department supports a PC to repay debt early and the PC has to pay an interest rate premium, the element of grant that covers the premium scores as a subsidy"], ["2014-treasury-dec-FSCS_annual_report_2014_print.txt", "  Bank Recovery and Resolution Directive BRRD The BRRD was approved at the same time as the DGSD"], ["2014-treasury-dec-PU1616_OTS_employee_benefits_final_report.txt", "  The distinctions built into the system and the issues they raise 8"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", "  The changes in Parts 2 and 3 will take effect from 6 April 2015"], ["2014-treasury-dec-government_financial_reporting_manual_201314.txt", " 5 IAS 39 Financial instruments  recognition and measurement "], ["2014-treasury-dec-131010_Letter_and_annexes_from_HMT_to_Govt_Actuary_2.txt", "  19  Teachers  The scheme established by the Teachers Pensions Regulations 2010  England and Wales Teachers Scotland  The scheme established by the Teachers\u2019 Superannuation Scotland Regulations 2005  Health service workers  The scheme established by  England and Wales  1"], ["2014-treasury-dec-banking_reform_impact_assessment_05072014.txt", "  Rationale for the level of analysis in this Impact Assessment Proportionality 26"], ["2014-treasury-dec-PESA_2014_-_print.txt", " Housing and community amenities 165  477  224  138 307  106  97  214  99  124  128  134  140  227  7"], ["2014-treasury-dec-New_Clause_2.txt", "  Current law Sections 171 to 174 Corporation Tax Act 2010 restrict access to group loss relief where there are certain arrangements in place meaning that at some point in the future one company\u2019s right over the profits or assets of another could change"], ["2014-treasury-dec-main_supply_estimates_2014_2015_web.txt", "  561  National Savings and Investments  Main Estimates, 2014-15  Part I  Voted  Departmental Expenditure Limit Resource Capital  Total  195,370,000 273,000  -  195,370,000 273,000  5,300,000 -  -  5,300,000 -  200,670,000 273,000  -  200,670,000 273,000  Annually Managed Expenditure Resource Capital Total Net Budget Resource Capital  Non-Voted  Non-Budget Expenditure  -  Net cash requirement  203,603,000  Amounts required in the year ending 31 March 2015 for expenditure by National Savings and Investments on Departmental Expenditure Limit Expenditure arising from Cost of delivery of National Savings and Investments operations, and leveraged activities with other bodies, including administration, operational research and development works, other payments and non-cash items"], ["2014-treasury-dec-Fuel_duty_-_aqua_methanol.txt", "3 per cent, and b the remainder of the substance consists of methanol"], ["2014-treasury-dec-Russia.txt", " GenderMale Listed on 25072014 Last Updated 31122020 Group ID 13066"], ["2014-treasury-dec-06._2013-14_MAGENTA_PENSION_SCHEME.txt", "ac  Equity Withdrawals  Dividends received from investments will typically be recorded as resource income in IFRS-based accounts, but they may be recorded as capital equity withdrawals repayment of capital from a investee to the department in the Statement of Parliamentary Supply where the dividend is greater than the investee profits for the current reporting period and previous two periods"], ["2014-treasury-dec-Country_and_Regional_Analysis_November_2014_Combined.txt", "1 Sickness and disability  2,351  6,312  3,872  3,227  4,126  3,712  5,116  5,103  3,666  37,485  395 1,955  1,101 5,211  684 3,188  574 2,654  743 3,383  915 2,797  1,329 3,787  1,220 3,884  786 2,880  7,747 29,738  4,858  12,324  9,019  8,147  9,753  10,622  9,689  15,659  10,967  91,038  521 4,337  1,057 11,267  781 8,238  628 7,520  832 8,921  803 9,819  1,333 8,356  1,199 14,460  787 10,180  7,941 83,097  50 1,070  124 2,816  92 2,044  84 1,643  93 2,276  84 2,103  43 3,613  128 2,866  97 1,816  795 20,247  374 696  900 1,916  677 1,367  518 1,126  761 1,515  696 1,407  1,293 2,320  911 1,955  578 1,239  6,707 13,540  289  610  526  330  526  354  697  427  273  4,033  289  610  526  330  526  354  697  427  273  4,033  1,131  2,855  1,888  1,351  2,123  1,954  6,426  3,061  1,838  22,628  8"], ["2014-treasury-dec-main_supply_estimates_2014_2015_web.txt", "  Unquantifiable  Indemnities given to the UK Atomic Energy Authority by the Secretary of State to cover certain indemnities given by the Authority to carriers and British Nuclear Fuels Limited against certain claims for damage caused by nuclear matter in the course of carriage"], ["2014-treasury-dec-Pension_Liberation_Policy_Pack__v2_0.txt", " HMRC may only withdraw registration from a pension scheme in limited circumstances, which are set out in statute Section 158 of FA 2004"], ["2014-treasury-dec-FRAB__120__07_-_Annex_C_-_FT_ARM_14-15.txt", " However, the opening Statement of Financial Position should be included in the accounts and some supporting notes will have to include an opening balance"], ["2014-treasury-dec-2-local-welfare-provision-review-nov-2014.txt", " This was provided in a number of formats"], ["2014-treasury-dec-39796_Cm_8847_Print_Ready.txt", " The department must demonstrate that it has a robust understanding of the realistic value of the student loan book the long-term cost to the taxpayer of any early sale and the expected level of competition between bidders and what they might pay for the loan book"], ["2014-treasury-dec-39796_Cm_8847_Accessible.txt", "2 The department investigates avoidance schemes abusing charitable reliefs promptly"], ["2014-treasury-dec-PESA_2014_-_print.txt", " The percentage figure in 2012-13 takes account of a 28 billion adjustment in Table 9"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", "  a The functions of the Commissioners Board of Inland Revenue were transferred to the Commissioners for Her Majesty\u2019s Revenue and Customs by section 52 of the Commissioners for Revenue and Customs Act 2005 c"], ["2014-treasury-dec-government_financial_reporting_manual_201314.txt", " The allocation of Accounting Officer responsibilities in the department is as follows Estimate section A name and title of Accounting Officer Estimate section B name and title of Accounting Officer etc"], ["2014-treasury-dec-Public_Spending_Statistics_July_2014_consolidated_revised.txt", " These tables cover outturn years up to 2013-14"], ["2014-treasury-dec-FRAB__119__08_-_Annex_H_-_2014-15_FReM.txt", "21 The following requirements should be observed by the departments referred to in paragraph 5"], ["2014-treasury-dec-FRAB_121_minutes.txt", " Ron Hodges indicated that he was supportive of the IPSASB conceptual framework work"], ["2014-treasury-dec-PESA_2014_-_print.txt", " RAB  see resource accounting and resource budgeting"], ["2014-treasury-dec-FRAB__119__08_-_Annex_I3_-_NDPB_GREEN_2014-15.txt", " 201X-1Y  201W-1X  000  000  Obligations under operating leases for the following periods comprise Land Not later than one year Later than one year and not later than five years Later than five years  Buildings Not later than one year Later than one year and not later than five years Later than five years  Other Not later than one year Later than one year and not later than five years Later than five years  17"], ["2014-treasury-dec-budget_2014_distributional_analysis.txt", " Considering the impact of these measures on a combined basis presents a trade-off between how accurately a single source of analysis can show the cumulative impact of policy changes and how complete a picture it can provide"], ["2014-treasury-dec-Wales_Bill_Command_Paper_-_Welsh.txt", " Pan fydd y dreth yn cael ei datganoli, bydd gan gyrff amgylcheddol arian heb ei wario o\u2019r cyfraniadau hyn gan weithredwyr tirlenwi ar draws Cymru, Lloegr a Gogledd Iwerddon"], ["2014-treasury-dec-Greater_Manchester_Agreement_i.txt", " If it does not prove possible on accounting grounds for Greater Manchester to control the Housing Investment Fund, the loans will be administered by the HCA"], ["2014-treasury-dec-main_supply_estimates_2014_2015_web.txt", " It was established to take on a range of functions previously provided by the Health Protection Agency, National Treatment Agency and other bodies"], ["2014-treasury-dec-PU1616_OTS_employee_benefits_final_report.txt", " For this reason we are recommending that payrolling of benefits is introduced on a voluntary basis"], ["2014-treasury-dec-FRAB__120__03_-_Annex_A__ITC_and_WG_Report.txt", " It is considered that such situations are rare"], ["2014-treasury-dec-OLD_complete_v3.txt", " A consultation entitled Gift Aid and digital giving ran from July to September 2013, this was followed by confirmation in Budget 2014 that the Government would legislate, in Finance Bill 2015, to allow a greater role for intermediaries"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", " 148117 General Provisions"], ["2014-treasury-dec-44369_Cm_8958_accessible.txt", "2 The Spending Round settlement in June 2013 included a record increase in maintenance spending for the Strategic Road Network SRN"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", "  DETAILS OF THE CLAUSE AND SCHEDULE Clause X 2"], ["2014-treasury-dec-Wales_Bill_-_Impact_Assessment_-_Report_Stage_-_Final_10_6_14_pdf.txt", " Policy objective The Government wishes to provide the Welsh Government with the most effective means of managing volatility and forecast error"], ["2014-treasury-dec-staff_survey_2013.txt", " I have an acceptable workload B36"], ["2014-treasury-dec-Cm_8869_Scotland_Analysis.txt", " Some Member States may be unwilling to grant special opt-outs to Scotland on measures which they have had to adopt themselves"], ["2014-treasury-dec-Wales_Bill_-_Impact_Assessment_-_Report_Stage_-_Final_10_6_14_pdf.txt", " Formal reporting on the implementation and operation of financial measures is set out in clause 22 of the Bill"], ["2014-treasury-dec-PU1728_Banking_Act_report_April_to_Sept_2014.txt", "7 The Regional Growth Fund RGF is a 3"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", " Infrastructure assets include highways infrastructure assets held by local authorities"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", " This difference is explained in Chapter 3"], ["2014-treasury-dec-44695_Accessible.txt", " Finance Bill 2015 37 2"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", "  10  15  330B Exclusion of debit where relief allowed to another A company is not to bring into account as a debit for the purposes of this Part as a result of section 330A an amount which a is brought into account as a debit for those purposes by another company, b is brought into account so as to reduce the assumed taxable total profits of another company for the purposes of Part 9A of TIOPA 2010 controlled foreign companies, or c is allowable as a deduction by a person for the purposes income tax"], ["2014-treasury-dec-EEA_Accounts_2013-14_-_print.txt", " From the Treasury\u2019s overall perspective, key high-level risks and associated controls are  Inadequate IT infrastructure and provision of IT services impedes delivery of EEA operations loss of sensitive data or intrusion to IT systems Incidents are investigated with appropriate action taken where necessary and reported to Treasury as described above"], ["2014-treasury-dec-PU1719_HMT_Science_.txt", " This is a substantial increase, but the government is committed to expanding this further"], ["2014-treasury-dec-PU1632_Sustainability_Reporting_Guidance.txt", "13 For many public sector organisations, indirect water use will comprise the majority of their water footprint"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " This sub-section provides that a loan cannot be a qualifying loan relationship where it is used to repay third party debt of a non-UK resident group company and that debt is effectively replaced with new UK debt, as part of an arrangement where one of the main purposes is to obtain a tax advantage for any person"], ["2014-treasury-dec-10460-001_National_Loans_Fund_Account.for_web.txt", " The NLF\u2019s operations were not affected by the incidents of severe weather during the year"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", "  Year ended 31 March 2013  65  Whole of Government Accounts  Funded schemes are shown on the Statement of Financial Position on a net basis taking account of scheme assets and scheme liabilities"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", "50 The OBR now expects the underlying\u2019 deficit to be 24 billion lower over the forecast period than predicted at Autumn Statement 2013"], ["2014-treasury-dec-2-local-welfare-provision-review-nov-2014.txt", " However when claimants are really unable to use the on-line service we will support them via the telephone"], ["2014-treasury-dec-FRAB__119__09_-_Draft_Code_of_Practice_on_Local_Authority_Accounting_2014-15_with_Annexes.txt", " The Code has not changed the approach to its provisions for recognition of gains or losses on transfer, where it requires that transfers are achieved by means of adjusting the opening balance sheet and not recognising transfers in the Surplus or Deficit on Provision of Services"], ["2014-treasury-dec-PESA_2014_-_print.txt", " This chapter gives a brief overview"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", "61 On the international agenda the Treasury worked effectively with other government departments to deliver successful G7 and G8 meetings during the UK\u2019s Presidencies in 2013"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " EDP scheme monthly payments are treated in the same way as regular pension payments and are subject to PAYE"], ["2014-treasury-dec-PU1616_OTS_employee_benefits_final_report.txt", "39 Our objective in making these recommendations is that PSAs become more flexible and are seen in a positive light by both employers and HMRC"], ["2014-treasury-dec-supplementary_estimates_and_new_estimates_2013_14_120214_correction.txt", " These contingent liabilities only arise where an academy is using a local authority building with an existing PFI contract"], ["2014-treasury-dec-OOTLAR_19_March_2014__1_.txt", " Following consultation, the proposal to limit qualifying plant and machinery to integral features has been widened to cover additional listed items"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " New subsection 6 is intended to put beyond doubt that the legislation cannot be avoided by means of chains of partnerships"], ["2014-treasury-dec-promoters_of_tax_avoidance_schemes_amendment_of_return_to_take_account_of_relevant_judicial_rulings_and_dotas.txt", "  2  Privileged information means information with respect to which a claim to legal professional privilege by the person who would ignoring the effect of this section be required to disclose it, could be maintained in legal proceedings"], ["2014-treasury-dec-Scotland_analysis__Fiscal_policy_and_sustainability.txt", "However, this approach has a number of substantial drawbacks, both in principle and due to data constraints   Firstly, as identified by NIESR, the starting point is arbitrary7 and the calculation is very vulnerable to the time period considered  Out of 307 years of union and debt issuance, the Scottish Government\u2019s approach only considers fiscal data over the last 34 years"], ["2014-treasury-dec-PU1616_OTS_employee_benefits_final_report.txt", "20 As a more general matter the OTS also recommends that the guidance provided for NICs and income tax is reviewed and made consistent where possible"], ["2014-treasury-dec-elps_main_doc_final.txt", " It is not possible for policyholders to challenge the rules of the Scheme through the queries and complaints procedure"], ["2014-treasury-dec-CAPITAL_GAINS_TAX_NON_RESIDENTS_AND_UK_RESIDENTIAL_PROPERTY.txt", "  9  In this Act, UK residential property interest, in relation to a disposal of an interest in UK land, has the meaning given by Schedule B1"], ["2014-treasury-dec-37630_Budget_2014_Web_Accessible.txt", "3 in 2012-13 and is forecast to fall to 5"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", "9 The pay committees, covering those senior managers listed in the tables above and below, comprise either the Permanent Secretary and senior outside member usually a non-executive director or Director Generals and a senior outside member either a non-executive director or a suitable senior person from another department, dependent on the grade of the manager whose pay is being reviewed"], ["2014-treasury-dec-PESA_2014_-_print.txt", " 4 This excludes the temporary effects of banks being classified to the public sector"], ["2014-treasury-dec-FRAB__119__08_-_Annex_H_-_2014-15_FReM.txt", " entities should use the instant build approach the choice of an alternative site will normally hinge on the policy in respect of the locational requirements of the service that is being provided"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", "  Policy background  7"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " Various provisions in VERA were drafted on the basis of there being paper based vehicle licences, trade licences and nil licences so now need to be amended"], ["2014-treasury-dec-government_financial_reporting_manual_201314.txt", "3  Departments have a Resource Budget and a Capital Budget"], ["2014-treasury-dec-freedom_and_choice_in_pensions_print_210314.txt", " There may be many reasons for this, including the fact that older age groups have fewer outgoings"], ["2014-treasury-dec-main_supply_estimates_2014_2015_print.txt", " Provision for general levy payments to the Pension Regulator in respect of Public Sector Pension Schemes, the costs and payments associated with the collapse of private pension schemes"], ["2014-treasury-dec-SDPR_Update_September_2014___published_as_Clarifications_.txt", "00  31-Dec-08  1-Apr-09  0"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", "  7  Subject as follows, the amendments made by this section come into force on the day on which this Act is passed"], ["2014-treasury-dec-OLD_complete_v3.txt", " While it is expected that most bodies will be non-departmental public bodies, the measure is not limited to them as there are other types of arms-length public body that may qualify"], ["2014-treasury-dec-Govt_NC5_and_NS4_Tax_relief_for_theatrical_production_.txt", "  4  No payment need be made in respect of a theatre tax credit for an accounting period before the company has paid to the Commissioners any amount that it is required to pay for payment periods ending in that accounting period under PAYE regulations, under section 966 of ITA 2007 visiting performers, or in respect of Class 1 national insurance contributions under Part 1 of the Social Security Contributions and Benefits Act 1992 or Part 1 of the Social Security Contributions and Benefits Northern Ireland Act 1992"], ["2014-treasury-dec-elps_annex_final.txt", "  Policies which were terminated as cooled off or voided which appear to have been reversed off have been excluded"], ["2014-treasury-dec-elps_main_doc_final.txt", "8 Eligibility is not affected if policyholders who have suffered Relative Losses subsequently exited from Equitable Life"], ["2014-treasury-dec-FSCS_annual_report_2014_print.txt", " Responsibility for governance of the Pension Scheme, including investment decisions and contribution rates, lies jointly with the company and the Trustees"], ["2014-treasury-dec-44695_Accessible.txt", "  3  Contribution to GDP growth, percentage points"], ["2014-treasury-dec-main_supply_estimates_2014_2015_print.txt", "  191  A - AME  Pensions to and in respect of certain officers and warrant officers of the former British India and Burma armed forces analogous to the pensions payable to British armed forces personnel under the Naval, Military and Air forces disablement and Death Service Pensions Order, as amended"], ["2014-treasury-dec-PU1624_final__web_.txt", " The budgets of departments or their ALBs that run unfunded by analogy pension schemes should recognise the accruing cost of their existing staff\u2019s pension liability that will need to be met in future periods"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", "  The Treasury spending teams provide strategic challenge to, and monitoring of, departments\u2019 spending on an ongoing basis"], ["2014-treasury-dec-FRAB__119__08_-_Annex_G4_-_MAGENTA_PENSION_SCHEME_2013-14.txt", " The contributions partially fund payments made by the Scheme, the balance of funding being provided by Parliamentthe Northern Ireland Assembly through the annual Supply Estimates process"], ["2014-treasury-dec-scotland_analysis_fiscal_policy_and_sustainability_print.txt", "    Education costs the European Commission has set out that university fees in an independent Scottish state could not be charged to students in the continuing UK"], ["2014-treasury-dec-Wales_Bill_-_Impact_Assessment_-_Report_Stage_-_Final_10_6_14_pdf.txt", " It also provides Welsh Ministers with powers equivalent to those given to the Secretary of State in sections 171-173 of the Localism Act 2011"], ["2014-treasury-dec-PU1657_Response_to_Remit_and_Recommendations_for_FPC__no_covers_.txt", " The Committee may  conclude, as it is able to under the legislation, that quantitative estimates are not reasonably practicable, though it will nevertheless set out qualitatively its reasoning for its policy actions"], ["2014-treasury-dec-Partnerships_Salaried_member_rules.txt", " Z receives a fixed amount from XT UK LLP, hence she satisfies Condition A"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_web.txt", " One key goal of MoneytotheMasses"], ["2014-treasury-dec-freedom_and_choice_in_pensions_web_210314.txt", " The tax treatment of pension savings therefore follows an exempt, exempt, taxed EET model   Exempt"], ["2014-treasury-dec-MCD_draft_regulations.txt", " 3 The provisions of the Consumer Credit Act 1974 specified by this paragraph are a section 552 disclosure of informationc, b section 61B3 duty to supply copy of overdraft agreement d, c section 651 improperly executed agreements, d section 1057a or b improperly executed security instruments, or e section 1112 failure to serve copy of notice on surety"], ["2014-treasury-dec-elps_annex_final.txt", "  For example, the loss payments made to an annuitant might change in the future upon the death of their spouse if the policy has a spouse reduction"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", "1 GDP growth in the year to the fourth quarter of 2013 was broadbased across the main sectors of the economy the services sector grew by 2"], ["2014-treasury-dec-Accelerated_payments_and_group_relief.txt", "  Further advice If you have any questions about this change, please contact David Edney on 03000 585985 email david"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " Subsection 8 of new section 86A defines disqualifying benefit for the purposes of new section 86A"], ["2014-treasury-dec-OLD_complete_v3.txt", " At this initial stage, this measure will enable regulations to be made at a later date which will give effect to the scope and detail of the obligation"], ["2014-treasury-dec-26Nov2014_-_JK_to_GA_-_Amending_Directions_Redacted.txt", " Part 4 of the Armed Forces Redundancy, Resettlement and Gratuity Earnings Schemes Order 2010"], ["2014-treasury-dec-AS2014_distributional_analysis_final.txt", " This means that the new charts provide a more robust picture of the distributional impact of this government\u2019s changes to public service spending"], ["2014-treasury-dec-FSCS_annual_report_2014_print.txt", " Now we are increasingly seeing claims relating to complex investments where numerous parties are involved in the design, management and distribution of the products including some based overseas"], ["2014-treasury-dec-PESA_2014_-_print.txt", " From April 2013, funding for the single force comes mainly from the Scottish Government via the Scottish Police Authority"], ["2014-treasury-dec-supplementary_estimates_and_new_estimates_2013_14_120214_correction.txt", "15  400 -  -19 -  -4"], ["2014-treasury-dec-New_Clause_1.txt", " New subsections 356LA8 and 9 provide a power for HM Treasury to amend the operation of Condition B in future"], ["2014-treasury-dec-Public_Spending_Statistics_July_2014_consolidated_revised.txt", " Environment protection 6"], ["2014-treasury-dec-Women_in_the_workplace_Nov_2014.txt", "ukonsdcp171766380044"], ["2014-treasury-dec-OLD_complete_v3.txt", " A Tax Information and Impact Note for this measure was published on 3 December 2014"], ["2014-treasury-dec-supplementary_estimates_and_new_estimates_2013_14_120214_correction.txt", " A liability for reinstatement arises where a leased building is altered by the tenant at the request of the tenant"], ["2014-treasury-dec-37630_Budget_2014_Web_Accessible.txt", "2 March 2014 forecast -3"], ["2014-treasury-dec-COUNTRY_BY_COUNTRY_REPORTING.txt", " At this initial stage, this measure will enable regulations to be made at a later date which will give effect to the scope and detail of the obligation"], ["2014-treasury-dec-Greater_Manchester_Agreement_i.txt", " For example, for export advice, UKTI will seek to 8  deliver this by ring fencing the appropriate element of the North West regional budget for Greater Manchester"], ["2014-treasury-dec-freedom_and_choice_in_pensions_web_210314.txt", "30 The government therefore proposes to increase the age at which an individual can take their private pension savings at the same rate as the increase in the State Pension age"], ["2014-treasury-dec-AS2014_policy_costings_final.txt", " The measure will have effect in respect of capital expenditure incurred on or after 3 December 2014 in relation to an HPHT cluster area"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", "2 billion have already been recognised as expenditure in previous years Figure 8"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", " It also provides an opportunity for ministers, officials and non executives to discuss the service the department provides to the ministerial team"], ["2014-treasury-dec-Amendment_4.txt", " The Supreme Court held in Franked Investment Income Group Litigation v CIR 2012 UKSC 19 that section107 FA 2007 was incompatible with EU law and cannot apply to actions to recover tax paid contrary to EU law"], ["2014-treasury-dec-FSCS_annual_report_2014_print.txt", "  Key points  We received 39,258 new claims from consumers during 201314, a decrease of 37 on the number of claims received during 201213, largely because of falling numbers of PPI claims"], ["2014-treasury-dec-FRAB__119__08_-_Annex_H_-_2014-15_FReM.txt", "  6  FINANCIAL REPORTING MANUAL 2014-15  3  Parliamentary Accountability  3"], ["2014-treasury-dec-39796_Cm_8847_Print_Ready.txt", "1  The Government agrees with the Committee\u2019s recommendation"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " FA 1998 32  In Schedule 18 to FA 1998 company tax returns, assessments etc, in paragraph 40, after sub-paragraph 4 insert 5 Where a action is being taken under Part 1 of Schedule 1 to the Finance Act 2015 enforcement of deduction from accounts for the recovery of an amount the original amount of any tax charged by a determination under paragraph 36 or 37, and b before that action is concluded, the determination is superseded by a self-assessment, that action may be continued as if it were action for the purposes of the recovery of so much of the tax charged by the selfassessment as is due and payable, has not been paid and does not exceed the original amount"], ["2014-treasury-dec-COUNTRY_BY_COUNTRY_REPORTING.txt", "  7  In this section HMRC means Her Majesty\u2019s Revenue and Customs the OECD means the Organisation for Economic Co-operation and Development"], ["2014-treasury-dec-OLD_complete_v3.txt", "  Economic impact  The measure is not expected to have any significant economic impacts"], ["2014-treasury-dec-PU1632_Sustainability_Reporting_Guidance.txt", " These may be shown as reductions to bring the reported gross emissions amount to a net figure  but any reduction cannot be included in the required gross emissions figure"], ["2014-treasury-dec-131010_Letter_and_annexes_from_HMT_to_Govt_Actuary_2.txt", " For some schemes, further actuarial work is underway to derive the starting balance\u2019 of the SCAPE fund"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " Part 1 makes changes to the Corporation Tax Act CTA 2010"], ["2014-treasury-dec-survivor-benefits-in-occupational-pension-schemes.txt", "  19  Review of Survivor Benefits in Occupational Pension Schemes  Differences in entitlement between men and women in marriages of an opposite sex couple 3"], ["2014-treasury-dec-FRAB__120__07_-_Annex_C_-_FT_ARM_14-15.txt", " Interest on financial liabilities taken out to finance property, plant and equipment or intangible assets is not capitalised as part of the cost of those assets"], ["2014-treasury-dec-promoters_of_tax_avoidance_schemes_amendment_of_return_to_take_account_of_relevant_judicial_rulings_and_dotas.txt", " This measure has been introduced to encourage users of marketed or widely used avoidance schemes to settle their case with HMRC once a Tribunal or court has concluded in another party\u2019s litigation that the scheme does not work as asserted"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " 5 Allocate a percentage of the overall transitional adjustment determined under paragraph 102 to each of the 5 transitional years as follows 1st year  40  2nd year  25  3rd year  15  4th year  10  5th year  10  6 If a transitional year coincides with an accounting period, the transitional adjustment for the accounting period is the amount allocated to that year"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", "1 Inventories Work in progress is valued at the lower of cost and net realisable value"], ["2014-treasury-dec-Final_IA_-_ring-fencing_and_depositor_preference.txt", " To reflect the flexible nature of the ringfence, banks were left free to decide whether permitted activities for example household and corporate lending, large corporate deposits were to be placed in their ring-fenced or non-ring-fenced entities, according to their own preferred commercial strategies"], ["2014-treasury-dec-Greater_Manchester_Agreement_i.txt", " The Greater Manchester Mayor would also hold ultimate responsibility for a devolved and consolidated transport budget, with a multiyear settlement to be agreed at the next Spending Review, and responsibility for franchised bus services and rail stations across the Greater Manchester region, and for intergrating smart ticketing across all local modes of transport"], ["2014-treasury-dec-New_Clause_1.txt", " The second component new subsection 356N9b is any acquisition expenses incurred at the time of first acquisition, but does not include any finance costs"], ["2014-treasury-dec-EEA_Accounts_2013-14_-_web.txt", " a government, supranational or corporation, that develops, registers and sells securities to investors in order to finance its own operations"], ["2014-treasury-dec-44695_Accessible.txt", "21 Glasgow and Clyde Valley City Deal  Autumn Statement confirms the government\u2019s contribution of 500 million over 30 years from 2015-16 to the Glasgow and Clyde Valley Infrastructure Fund, part of the landmark Glasgow and Clyde Valley City Deal agreed in August 2014"], ["2014-treasury-dec-Notes_on_Resolutions_19_March_2014.txt", " Value added tax place of supply and place of belonging Authorises the Finance Bill to make provision about the place of supply of services and the place of belonging of the supplier or recipient of services"], ["2014-treasury-dec-scotland_analysis_fiscal_policy_and_sustainability_print.txt", " A population split of public sector net debt at the end of 2015-16, would mean an independent Scotland inherited a national debt of around 74 per cent of its GDP"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", "  2  Debt at end March GDP centred on end March"], ["2014-treasury-dec-FRAB__120__Minutes_of_meeting.txt", " The Chief Secretary to the Treasury then wrote to the Chairs of the Liaison Committee and the Public Accounts Committee providing an overview of the high level principles, the aim being to ensure that these key stakeholders were content with the general direction of travel prior to more detailed design work being undertaken"], ["2014-treasury-dec-PESA_2014_-_print.txt", " This aligns to the way tax credits appear in resource accounts"], ["2014-treasury-dec-FSCS_annual_report_2014_print.txt", "indb 58  At the Case Management Conference CMC in March 2013, FSCS had selected certain IFAs as Lead Case Defendants LCDs so that the proceedings would continue by means of test cases against those firms"], ["2014-treasury-dec-39796_Cm_8847_Print_Ready.txt", " Where it is, FCO and UKTI will drive a co-ordinated Government approach to ensure other departments are fully engaged"], ["2014-treasury-dec-main_supply_estimates_2014_2015_web.txt", " Income received by ECGD in the course of supporting exporters scores against its Annually Managed Expenditure AME"], ["2014-treasury-dec-FSCS_annual_report_2014_print.txt", " Under the terms of the Act all directors were by appointed by the FSA until 1 April 2013, and thereafter by the FCA and PRA"], ["2014-treasury-dec-130731_Final_IA_-_SAR_for_PSSs_Signed.txt", " This legislation will also apply to the operators of securities settlement systems SSSs and their service providers"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", "89 UK Asset Resolution UKAR15 is the holding company established on 1 October 2010 to bring together the businesses of Bradford  Bingley BB and Northern Rock Asset Management plc NRAM"], ["2014-treasury-dec-government_financial_reporting_manual_201314.txt", "11 The objective of IAS 21 is to prescribe how to include foreign currency transactions and foreign operations in the financial statements of an entity and how to translate financial statements into a presentation currency"], ["2014-treasury-dec-AS2014_data_sources_final.txt", " Time series for data that are shown with Office for National Statistics ONS source codes can be downloaded from the ONS website at httpwww"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " Subsection 5 provides that a company may elect to use an alternative apportionment method if the time basis in 4 is unjust or unreasonable"], ["2014-treasury-dec-PESA_2014_-_print.txt", " This adjustment is therefore necessary to reconcile Central Government and Local Government sources of information for Central Government support via capital grants"], ["2014-treasury-dec-MCD_draft_regulations.txt", " 4 In regulation 3 provision of services contents of regulator\u2019s noticee after paragraph 5 insert 6 In the case of an EEA mortgage intermediary, the prescribed information is a a statement that the firm is an EEA mortgage intermediary b particulars of the services to be carried on in the United Kingdom c whether the EEA mortgage intermediary is a tied mortgage intermediary d the name and address of the mortgage creditors if any to which the EEA mortgage intermediary is tied and e whether those mortgage creditors if any take full and unconditional responsibility for the activities of the EEA mortgage intermediary"], ["2014-treasury-dec-SDLT_TREATMENT_MDR_OF_SHARED_OWNERSHIP_PROPERTIES_IN_LEASE_AND_LEASEBACK_ARRANGEMENTS.txt", "budgetfinancebillhmrc"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", " heshe has taken all the steps that he ought to have taken as a director in order to make himself aware of any relevant audit information and to establish that the company's auditor is aware of that information"], ["2014-treasury-dec-PU1624_final__web_.txt", "  41  Scoring examples 3"], ["2014-treasury-dec-150303_Amending_Directions_-_HMT_to_GA_-_March_2015_Redacted.txt", "uk  1 Horse Guards Road London SW1A 2HQ 3 March 2015  Dear Martin Public Service Pensions Valuations and Employer Cost Cap Directions 2014 Thank you for your letter of 13 February 2015 which set out your views on a proposed amendment to the Treasury Directions on valuations"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", " The zero change for the net short-term cash position in 2014-15 assumes that the DMO\u2019s planning assumption for the end-year Treasury bill stock via tenders is met"], ["2014-treasury-dec-Wales_Bill_Command_Paper_-_English.txt", " As set out in HM Treasury\u2019s Statement of Funding Policy, the costs associated with income tax devolution will be borne by the Welsh Government"], ["2014-treasury-dec-PU1719_HMT_Science_.txt", " That is why the Haldane Report of 1918 on the Machinery of government is so important, because it set out to re-engineer the structure of government  41  based on consideration of function"], ["2014-treasury-dec-main_supply_estimates_2014_2015_web.txt", " In discharging these responsibilities, particular regard is given to - observing any accounting and disclosure requirements including any Accounts Direction and applying suitable accounting policies on a consistent basis - making judgements and estimates on a reasonable basis - stating whether applicable accounting standards, as set out in the Financial Reporting Manual FReM, or an organisation\u2019s version of it, have been followed, and explain any material departures in the accounts and - preparing the accounts on a going concern basis"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", " In this case, an average rate for the period is used"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", "  4  Subsection 2 has effect subject to a section 1882 discharge of loan where employment becomes lower-paid, and b section 290G employment in two or more related employments"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", "  Orders for money etc to be restored to pension schemes 24"], ["2014-treasury-dec-PESA_2014_-_print.txt", "8 below that are not used to fund capital formation"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", " In summer 2013 the Treasury hosted 5 interns and 3 work experience students"], ["2014-treasury-dec-FSCS_annual_report_2014_web.txt", " The loans continue to accrue interest, with 445,719,000 2013 429,421,000 charged during the year see Note 15"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " Clause X will have effect in respect of amounts arising on or after 6 April 2015"], ["2014-treasury-dec-FRAB__119__08_-_Annex_G1_-_DEPARTMENT_YELLOW_2013-14.txt", " The amount of net cash flows arising from operating activities is a key indicator of service costs and the extent to which these operations are funded by way of income from the recipients of services provided by the department"], ["2014-treasury-dec-PU1643_Charter_budget_responsibility_update_web.txt", "4 To ensure that expenditure on welfare remains sustainable, the Treasury\u2019s mandate for fiscal policy is further supplemented by   the cap on welfare spending, at a level set out by the Treasury in the most recently published Budget report, over the rolling five-year forecast period, to ensure that expenditure on welfare is contained within a predetermined ceiling"], ["2014-treasury-dec-PU1719_HMT_Science_.txt", " The Science and Innovation Network embedded in UK missions around the world, which works closely with partners such as UKTI, the British Council and FCO Prosperity Officers, will continue to play an important part in connecting UK scientists, innovators and businesses with their counterparts around the globe"], ["2014-treasury-dec-Treasury_minutes_print.txt", "1 billion on free schools by March 2014, of which 0"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", "8 billion against its 3"], ["2014-treasury-dec-39796_Cm_8847_Print_Ready.txt", "  Recommendation implemented"], ["2014-treasury-dec-Notice_Russia_210621.txt", "  3  ANNEX TO NOTICE FINANCIAL SANCTIONS RUSSIA THE RUSSIA SANCTIONS EU EXIT REGULATIONS 2019 S"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", "428 and which are currently in force are The Donations to Charity by Individuals Appropriate Declarations Regulations 2000 and are set out in SI 2074 of 2000"], ["2014-treasury-dec-Govt_NC13_and_NS_5_pension_flexibility_further_amendments.txt", " The changes covered by this TIIN primarily affect pension withdrawals in 2014-15"], ["2014-treasury-dec-Modernising_the_taxation_of_corporate_debt_and_derivative_contracts.txt", " Paragraphs 70 to 71 and 73 to 80 make a series of consequential amendments to sections 622, 625, 653, 654, 658, 666, 671, 673, 675 and 684"], ["2014-treasury-dec-2902216_ScotlandAnalysis_Conclusion_acc2.txt", " Using different currencies would reduce trade with the continuing UK"], ["2014-treasury-dec-A0_Low_Carbon_-_Renewables_East_Enterprise_Area_-_Dundee_Camperdown.txt", "    Source SE GIS Team Contact kmapscotent"], ["2014-treasury-dec-Diverted_Profits_Tax.txt", " If you have any questions about this change, or comments on the legislation, please email divertedprofits"], ["2014-treasury-dec-FRAB__119__08_-_Annex_H_-_2014-15_FReM.txt", "2  Reporting entities that comply with this Manual and are not incorporated as companies will apply chapters 4, 5 and 6 of Part 15 the Companies Act 2006, plus associated statutory instruments, with interpretation for the public sector context"], ["2014-treasury-dec-FRAB__119__08_-_Annex_G3_-_NDPB_GREEN_2013-14.txt", " The salary bands and contribution rates were revised for 20year-year and will remain unchanged until 20year-year"], ["2014-treasury-dec-37630_Budget_2014_Web_Accessible.txt", "2  1  Excluding APF and Royal Mail pension fund transfers"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " Subsection 1 provides that losses used under section 45, a reduction is to be made in that period"], ["2014-treasury-dec-2902216_ScotlandAnalysis_Conclusion_acc2.txt", "19 Scotland\u2019s public finances would rely on its share of North Sea oil and gas revenues, which are subject to sudden change and will ultimately decline"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_print.txt", " In August 2013 our Chief Executive, Caroline Rookes, met with the Minister of Enterprise, Trade and Investment, Arlene Foster MLA, to reaffirm our commitment to working with the Northern Ireland Executive, both to support the policy agenda in Northern Ireland and to help us deliver an effective service"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " Amount of gain or loss that is neither ATED-related nor a relevant gain or loss 15  1 The gain or loss on the disposal of land which is neither ATEDrelated nor a relevant gain or loss the balancing gain or loss is computed as follows"], ["2014-treasury-dec-PU1616_OTS_employee_benefits_final_report.txt", "  Applying Class 1 NICs to all taxable benefits 7"], ["2014-treasury-dec-government_financial_reporting_manual_201314.txt", "1, Scottish Public Finance Manual, Managing Public Money Northern Ireland, The Annual Governance Statement Rough Guide for Practitioners CIPFA Finance Advisory Network, Annual guidance issued by the Department of Health and Monitor"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " It applies the relevant percentage\u2019 that is 50 per cent rather than 100 per cent for tax year 2013-14 and subsequent years so that half of the amount of the qualifying reinvested gains is relived from CGT and makes a consequential amendment to section 150G"], ["2014-treasury-dec-EU_finances_2014_final.txt", " The high number of new cases for 2012 is partly attributable to an exceptional number of cases opened as a result of OLAF\u2019s reorganisation    465 cases were closed during the year, 100 with recommendations for further action and 365 with no follow-up recommendations    the duration of the investigation and coordination cases decreased by almost 6 months to an average of 22"], ["2014-treasury-dec-elps_annex_final.txt", "  Equitable Life 2007 overpayment ignored In the correction exercise undertaken in 2007, Equitable Life identified a number of policies where the policyholder had been overpaid"], ["2014-treasury-dec-elps_annex_final.txt", "  If the policy has become a contractual claim, then the Comparator Smoothed Returns are used"], ["2014-treasury-dec-scotland_analysis_fiscal_policy_and_sustainability_print.txt", " For example, the IFS assume a long-run immigration rate of an additional 7,000 net in-migrants each year21    the premium on Scottish borrowing was higher than 1"], ["2014-treasury-dec-FRAB__120__07_-_Annex_C_-_FT_ARM_14-15.txt", " In this context, the enhancement or refurbishment of a ward or unit should be treated in the same way as new build,  97  provided that the work would be considered as subsequent expenditure in IAS 16 terms"], ["2014-treasury-dec-Public_Spending_Statistics_July_2014_consolidated_revised.txt", " 4 Social exclusion n"], ["2014-treasury-dec-45502_Cm_8988_Print.txt", "   Crown copyright 2014 You may re-use this information excluding logos free of charge in any format or medium, under the terms of the Open Government Licence v"], ["2014-treasury-dec-A0_Low_Carbon_-_Renewables_East_Enterprise_Area_-_Dundee_Camperdown.txt", "to  26  9 to 11  61  10  1 to 3  75  4  LO W ER  PR IN C  T EAS  SL  D PER CAM  ET T RE NS W O  de Dun  e  C Sea  ad  ing rain et T  Tank 4"], ["2014-treasury-dec-PU1668_WGA_summary_report_revised_layout_4_page_spread_final.txt", "  Supporting international organisations Oil and gas field decommissioning revenues Taxes subject to challenge Financial stability intervention Clinical negligence Other Total quantifiable contingent liabilities  2010 bn 2 0  2011 bn 1 0  2012 bn 33 20  2013 bn 32 0  6 10 8 17 41  10 10 8 21 50  15 10 8 15 101  15 10 11 20 88  Whole Government Accounts 2013  page 4  "], ["2014-treasury-dec-PU1616_OTS_employee_benefits_final_report.txt", " Realistically there would need to be different maximum limits depending on the size of a business, which would add additional complexity"], ["2014-treasury-dec-PESA_2014_-_print.txt", "3  Central government capital support for local government in the United Kingdom by country and departmental group, 2009-10 to 2015-16  93  Table 7"], ["2014-treasury-dec-PU1660_IFRS_accounting_guidance.txt", "7 Subject to materiality considerations, the disclosure requirements of IFRS 12 may mean an increase in the number of disclosures required by public sector entities applying the standard, notably in relation entities that have an interest in any unconsolidated structured entities"], ["2014-treasury-dec-scotland_analysis_fiscal_policy_and_sustainability_print.txt", " Despite the ambition of the current Scottish Government to provide Scandinavian levels of public services, Scotland\u2019s Future actually committed to cutting both corporation tax and air passenger duty"], ["2014-treasury-dec-Govt_NC5_and_NS4_Tax_relief_for_theatrical_production_.txt", " So far as not already brought into force by sub-paragraph 1, the amendments made by this Schedule come into force in accordance with provision contained in an order made by the Treasury"], ["2014-treasury-dec-FRAB__120__07_-_Annex_C_-_FT_ARM_14-15.txt", " the local indicator where the assurance work is reported to the council of governors The deadline for the annual report containing the quality report is Date TBC 2015"], ["2014-treasury-dec-Wales_Bill_-_Explanatory_Notes_-_Report_Stage_-_Welsh_Language_Version_10_6_14_pdf.txt", "  Mae adran 116K4 a 5 yn darparu bod y RhAC yn cael arfer disgresiwn i gynnwys dadansoddiad yn yr adroddiad ynghylch a yw Cyllid a Thollau EM yn defnyddio ei adnoddau\u2019n effeithiol, yn effeithlon ac yn ddarbodus wrth weinyddu\u2019r gyfradd Gymreig"], ["2014-treasury-dec-IAS_37_and_Grantor_Accounting_Application_Guidance.txt", " Scope exclusions are listed in IAS 37 paragraphs 1  5"], ["2014-treasury-dec-PESA_2014_-_print.txt", " General public services  2010-11 North East  of which international services  Data in this table from 2008-09 to 2012-13 are National Statistics  2"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_print.txt", "  c Liquidity risk The Money Advice Service manages its liquidity by carefully monitoring the projected income and expenditure related to its day-to-day business"], ["2014-treasury-dec-FRAB__119__09_-_Draft_Code_of_Practice_on_Local_Authority_Accounting_2014-15_with_Annexes.txt", "  Interests in subsidiaries 9"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_print.txt", " Our flexible working partnership has helped amplify the message of MoneytotheMasses"], ["2014-treasury-dec-supplementary_estimates_and_new_estimates_2013_14_120214_correction.txt", "  Unquantifiable  Accommodation obligations As part of the court closure initiative, HM Courts and Tribunals Service HMCTS may terminate a number of leases prior to their expiry dates"], ["2014-treasury-dec-39796_Cm_8847_Print_Ready.txt", "2 The Commission rejects the charge that its record is one of enduring failings"], ["2014-treasury-dec-Modernising_the_taxation_of_corporate_debt_and_derivative_contracts.txt", "  If a  a credit brought into account for that period for the purposes of this Part by the company would in the absence of this section be reduced, and b the reduction represents an amount which, if it did not reduce a credit, would be brought into account as a debit in respect of that relationship, subsection 3 applies to the amount of the reduction as if it were an amount that would in the absence of this section be brought into account as a debit"], ["2014-treasury-dec-cluster_area_allowance_consultation.txt", "5 The government has also made changes to the fiscal regime"], ["2014-treasury-dec-Treasury_minutes_print.txt", " Recommendation The departments should do more to ensure that beneficiaries are ready to receive the money and deliver the extra jobs in the timescales envisaged"], ["2014-treasury-dec-DAO_Treasury_Minutes_2014_Update.txt", "1  The Government agreed with the Committee\u2019s recommendation"], ["2014-treasury-dec-Treasury_minutes_web.txt", " Having appropriate investment decision-making and governance in place will be a condition of Growth Deals and these factors have also been key components of assessment criteria"], ["2014-treasury-dec-AS2014_distributional_analysis_final.txt", "13 Grouping households according to their expenditure can be a useful complement to grouping households by their income"], ["2014-treasury-dec-Social_investment_tax_relief__SITR__draft_guidance.txt", " This does not prevent the social enterprise from investing the monies in a subsidiary, providing that the monies are thereafter used by a 90 subsidiary for the purposes of a qualifying trade"], ["2014-treasury-dec-elps_main_doc_final.txt", " For security purposes, notification cannot be made by email or over the telephone to the call centre"], ["2014-treasury-dec-supplementary_estimates_and_new_estimates_2013_14_120214_correction.txt", " Therefore the total value payments which may become due cannot be reliably estimated"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", " This is provided as a three month moving average"], ["2014-treasury-dec-banking_reform_impact_assessment_05072014.txt", " It is imperative that such regulatory reform is introduced to make the UK banking sector more stable and intervention at the taxpayers\u2019 expense less likely in future"], ["2014-treasury-dec-UK-China_policy_outcomes.txt", " Both aeronautical authorities agreed to maintain communication with a view to facilitating the ongoing expansion of ChinaUK bilateral air services arrangements as the market develops"], ["2014-treasury-dec-201407forecomp_final.txt", "0  M4 xIOFC Growth  88"], ["2014-treasury-dec-PU1624_final__web_.txt", "1 The chapter sets out   The objectives of the Private Finance Initiative PFI    The recording of PFI    The budgeting for PFI separately for departments and ALBs and PCs and separately for on and off balance sheet projects    Barter deals    Reversionary interest    Termination payments    The treatment of refinancing gains"], ["2014-treasury-dec-Refunds_of_VAT_to_search_and_rescue_charities.txt", "  Detailed proposal Operative date The measure will have effect from 1 April 2015"], ["2014-treasury-dec-Pension_Liberation_Policy_Pack__v2_0.txt", " 4 After subsection 4 insert 5  16  In this section relevant order means an order under any of the following a section 161, 194 or 212a of the Pensions Act 2004 orders for money etc to be restored to pension schemes, or b Article 121, 154 or 172a of the Pensions Northern Ireland Order 2005 corresponding provision for Northern Ireland"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " New subsection 2c requires that the transferor and transferee are at any time not necessarily the same time members of the partnership"], ["2014-treasury-dec-Statutory_exemption_for_trivial_benefits_in_kind.txt", "  3  Condition B is that a the cost of providing the benefit, or b if subsection 6 applies, the average cost per person of providing the benefit, does not exceed 50"], ["2014-treasury-dec-Treasury_minutes_web.txt", "1  The Government agrees with the Committee\u2019s recommendation"], ["2014-treasury-dec-AS2014_distributional_analysis_final.txt", "uk If you require this information in an alternative format or have general enquiries about HM Treasury and its work, contact Correspondence Team HM Treasury 1 Horse Guards Road London SW1A 2HQ Tel 020 7270 5000 Email public"], ["2014-treasury-dec-freedom_and_choice_in_pensions_print_210314.txt", "14 This is an inherently difficult balance to strike, and the government is therefore consulting on the associated issues and risks"], ["2014-treasury-dec-PESA_2014_-_print.txt", "8 Most trading funds are classified by ONS as public corporations in the National Accounts"], ["2014-treasury-dec-AS2014_policy_costings_final.txt", " However, this will usually only apply where an individual accesses a pension worth more than 10,000"], ["2014-treasury-dec-Country_and_Regional_Analysis_November_2014_Combined.txt", "5 RD recreation, culture and religion 8"], ["2014-treasury-dec-FRAB__119__08_-_2013-14_and_2014-15_FReM_and_illustrative_statements_including_Annexes_A_to_E.txt", " Summing up, the Chairman confirmed that the majority of the Board had no objections in principle to the proposals put forward and the Treasury agreed to return to the Board with detailed papers on their proposals in due course"], ["2014-treasury-dec-OOTLAR_19_March_2014__1_.txt", " This will affect approximately 150 firms"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", "  The following disclosures must be given in the accounting policies note, that the assets are carried at fair value, with depreciated historical cost used as a proxy for fair value for named classes of assets, if appropriate, with the reasons why"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", "49 At 31 March 2014, the shares were valued at 41"], ["2014-treasury-dec-freedom_and_choice_in_pensions_print_210314.txt", " Where third party material has been identified, permission from the respective copyright holder must be sought"], ["2014-treasury-dec-PESA_2014_-_print.txt", " This might include using straight population shares, or using the same regional allocation proportions as other related spending"], ["2014-treasury-dec-39796_Cm_8847_Accessible.txt", " Recommendation The department should set, and report against, more stretching and meaningful targets for debt expected to be collected, and for measuring the SLC's performance in specific key areas"], ["2014-treasury-dec-IFRS_16_Application_Guidance_December_2020.txt", " IFRS 16 also contains disclosure requirements for lessees"], ["2014-treasury-dec-EU_finances_2014_final.txt", "  Source Office for Budget Responsibility forecast Table 3"], ["2014-treasury-dec-ENFORCEMENT_BY_DEDUCTION_FROM_ACCOUNTS.txt", " 2 An assessment of a penalty under paragraph 12 must be made within the period of 12 months beginning with the latest of the following a the day on which the deposit-taker became liable to the penalty, b the end of the period in which notice of an appeal in respect of the hold notice could have been given, and c if notice of such an appeal is given, the day on which the appeal is finally determined or withdrawn"], ["2014-treasury-dec-main_supply_estimates_2014_2015_web.txt", " NBA is now NHS Blood and Transplant"], ["2014-treasury-dec-main_supply_estimates_2014_2015_print.txt", " Indemnity to BAe Systems formerly GEC Marconi and Vickers Shipbuilding  Engineering Limited VSEL, Barrow for third party claims"], ["2014-treasury-dec-37630_Budget_2014_Web_Accessible.txt", " This has been supported by farreaching reform of the financial system and a comprehensive package of structural reforms"], ["2014-treasury-dec-Scotland_analysis__Fiscal_policy_and_sustainability.txt", " More information on the effect of this difference is given in a later section"], ["2014-treasury-dec-FRAB__120__07_-_Annex_C_-_FT_ARM_14-15.txt", " 94 Heritage assets FRS 30"], ["2014-treasury-dec-Modernising_the_taxation_of_corporate_debt_and_derivative_contracts.txt", "  2  In section 306 overview of Chapter 3, in subsection 2 a before paragraph a insert za makes provision about the matters in respect of which amounts are to be brought into account see section 306A,, b for paragraph g substitute g makes provision about cases where amounts are recognised even though companies are not, or have ceased to be, parties to loan relationships see section 330A,"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", " HM Treasury\u2019s remaining ordinary shares in the Lloyds Banking Group and its ordinary shares and B shares in RBS that it held at the reporting date have been revalued based on the closing share price at that date"], ["2014-treasury-dec-131217_Letter_and_annexes_from_Govt_Actuary_to_HMT_2.txt", " It is understood that legal drafting work is still underway to ensure that the application of the directions to Public Body schemes is appropriate"], ["2014-treasury-dec-IFRS_9_Financial_Instruments_-_public_sector_application_guidance__Decem....txt", " The IFRS 9 technical working group assessed and debated the practicalities of applying two different options   Balances with central government core departments and central funds being exempt from the new impairment model and    All entities within departmental consolidation boundaries and central funds being exempt from the new impairment model"], ["2014-treasury-dec-44695_Autumn_Statement__Print_ready_.txt", " Autumn Statement 2014 announces further detail on the difficult decisions needed to reduce the deficit and debt beyond this Parliament"], ["2014-treasury-dec-SDPR_Update_September_2014___published_as_Clarifications_.txt", "50  31122004  01-Jan-05  31-Mar-06  01-Apr-05  30-Sep-05  2"], ["2014-treasury-dec-AS2014_distributional_analysis_final.txt", "Impact on households distributional analysis to accompany Autumn Statement 2014  December 2014  Impact on households distributional analysis to accompany Autumn Statement 2014  December 2014   Crown copyright 2014 You may re-use this information excluding logos free of charge in any format or medium, under the terms of the Open Government Licence v"], ["2014-treasury-dec-44695_Autumn_Statement__Print_ready_.txt", "indd 22  02122014 2258  1"], ["2014-treasury-dec-39796_Cm_8847_Print_Ready.txt", "  19  Target implementation date October 2014"], ["2014-treasury-dec-Final_IA_-_ring-fencing_and_depositor_preference.txt", " The Government asked the major UK banks to include preference for FSCS-protected deposits in their modelling of the impact of the Banking Reform measures"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", "03  -  Arrears 3 months and over and Possessions  No"], ["2014-treasury-dec-Wales_Bill_-_Explanatory_Notes_-_Report_Stage_-_Final_10-6-14.txt", " The former will become operative at the same time as the Welsh rate provisions and the latter will become operative at the same time as the Scottish rate provisions"], ["2014-treasury-dec-PESA_2014_-_print.txt", "3 Foreign miltary aid 2"], ["2014-treasury-dec-OLD_complete_v3.txt", " Section 154 IHTA 1984 is also amended so that the treatment available to emergency service personnel also applies to members of the armed forces and under the same circumstances"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_web.txt", " The Directors of the Company, who served during the year, together with their dates of appointment to the Board are as shown below  Non-executives Andy Briscoe Chairman Jonathan Douglas Laurie Edmans Richard Hughes Gerard Lemos Chairman Stephen Locke Joanne Shaw Robert Skinner John Spence  appointed 27 September 2013 reappointed 4January 2013 appointed 4 January 2011 reappointed 4 January 2013 appointed 27 September 2010, resigned 26 September 2013 appointed 4 January 2011 appointed 4 January 2011 appointed 1 February 2012 appointed 2 January 2012  Executives Karen Broughton Mark Fiander Lesley Robinson Caroline Rookes CEO  appointed 1 January 2012 appointed 1 January 2012 appointed 1 January 2012 appointed 1 February 2013  Further details of the Money Advice Service\u2019s Directors are included in our governance statement for the year ended 31 March 2014 see Board and committee details page 81"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", " Up to 300,000 more people will be in work, worklessness and inactivity will fall, and in-work earnings and hours will rise over time"], ["2014-treasury-dec-AS2014_distributional_analysis_final.txt", " Those tax and AME measures which cannot be microsimulated and have a scorecard impact of less than 300 million in 2015-16 are not included in the analysis"], ["2014-treasury-dec-EU_finances_2014_final.txt", "C shows how the UK\u2019s net position compares with those of the other Member States in 2011 and 2012"], ["2014-treasury-dec-Final_IA_-_ring-fencing_and_depositor_preference.txt", " For the purposes of their modelling, the banks needed to make certain assumptions about the content of that secondary legislation before drafts were available"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", " Where the FReM permits a choice of accounting policy, the accounting policy which is judged to be most appropriate to the particular circumstances of HM Treasury for the purpose of giving a true and fair view has been selected"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " This change will take effect from the date the Finance Bill 2014 receives Royal Assent"], ["2014-treasury-dec-FRAB__119__08_-_Annex_G3_-_NDPB_GREEN_2013-14.txt", ", publications, medical supplies"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", "3  Overview of the OBR\u2019s central fiscal forecast  1"], ["2014-treasury-dec-Carbon_price_floor_-_fossil_fuels_in_CHPs.txt", "2 No special approach has been taken to minimise the impact of the requirements on firms employing up to 20 people"], ["2014-treasury-dec-IFRS_9_Financial_Instruments_-_public_sector_application_guidance__Decem....txt", "10  The above measurement categories allowed for under IFRS 9 are dependent on two criteria"], ["2014-treasury-dec-FRAB_121_07_IFRS_13_annex_exposure_draft_of_proposed_amendments_to_FReM.txt", "  UNCLASSIFIED  Page 12 of 21  UNCLASSIFIED Annex  Exposure Draft  FRAB 121 07 19 June 2014  6  Applicability of accounting standards  6"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", "  Flexible working  carers  New guidance has been delivered on enabling part time working  Bullying and harassment  In 2013-14 the department ran an anti bullying and harassment campaign  Mental well-being  In February 2014, the Treasury signed the Time to Change Pledge on mental well-being"], ["2014-treasury-dec-SDPR_Update_September_2014___published_as_Clarifications_.txt", " 37 Table 8 Prudential With-Profit Annuity Regular Bonuses "], ["2014-treasury-dec-PU1678_final__1_.txt", " Furthermore, in the majority of cases, the resolution financing arrangements will not be used to directly absorb losses, but to support the resolution in other ways for the purposes specified in Article 101, in which case it may eventually be repaid, avoiding the need to raise further contributions from industry"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", "  FINANCE BILL 2014 CLAUSE 26  EXPLANATORY NOTE CLAUSE 26 RELEASE OF DEBTS STABILISATION POWERS UNDER BANKING ACT 2009 SUMMARY 1"], ["2014-treasury-dec-FRAB__119__08_-_Annex_G2_-_AGENCY_PINK_2013-14.txt", " The accounts do not show every line item which may be necessary in the circumstances of an individual agency"], ["2014-treasury-dec-FSCS_annual_report_2014_print.txt", "  03072014 1436  Section 10 Our Governance 107  Risk Management  Finance  This team is responsible for the oversight of FSCS\u2019s risk strategy and managing, tracking and reporting risks in line with the strategy"], ["2014-treasury-dec-39796_Cm_8847_Print_Ready.txt", "  Target implementation date November 2014"], ["2014-treasury-dec-Public_Spending_Statistics_July_2014_consolidated_revised.txt", " 7 In 2012-13 this includes a 28 billion adjustment in respect of Royal Mail pension assets"], ["2014-treasury-dec-Wales_Bill_-_Explanatory_Notes_-_Report_Stage_-_Welsh_Language_Version_10_6_14_pdf.txt", " Mae is-adran 3b yn mewnosod yr is-adran 4A newydd hon yn adran 108 i ddarparu, lle y mae\u2019r Cynulliad yn deddfu ynghylch treth ddatganoledig, na fydd deddfwriaeth o\u2019r fath y tu allan i gymhwysedd deddfwriaethol y Cynulliad dim ond oherwydd ei bod yn dod o dan eithriad sydd wedi\u2019i bennu o dan bennawd arall"], ["2014-treasury-dec-PU1616_OTS_employee_benefits_final_report.txt", "  33  exemption, on the employee\u2019s P11D, regardless of whether a deduction is available"], ["2014-treasury-dec-UK_Sovereign_Sukuk_PLC_Offering_Circular.txt", "  b  Dissolution following a Total Loss Event The Trustee in its capacity as Landlord and the Obligor in its capacity as Servicing Agent have entered into certain arrangements in the Servicing Agency Agreement to address the consequences of a Total Loss Event if any occurring in respect of the Premises"], ["2014-treasury-dec-Final_IA_-_ring-fencing_and_depositor_preference.txt", " This refresh of banks modelling has yielded an estimated aggregate private cost of the Banking Reform measures that is slightly lower than that included in the previous IA, though still of a comparable scale overall"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", "8 per cent of pensionable pay, were payable to the PCSPS to cover the cost of the future provision of lump sum benefits on death in service and ill health retirement of these employees"], ["2014-treasury-dec-PU1616_OTS_employee_benefits_final_report.txt", "3 However, complete freedom for employers would create certain problems which we explore below, mainly around implications for employee benefits"], ["2014-treasury-dec-131217_Letter_and_annexes_from_Govt_Actuary_to_HMT_2.txt", " Initial professional opinion My initial professional opinion is that the directions will deliver results which, in the round, do meet to a significant degree the principles, with some met better than others, and, in the round, are technically coherent and complete"], ["2014-treasury-dec-ANNUAL_TAX_ON_ENVELOPED_DWELLINGS_ANNUAL_CHARGEABLE_AMOUNT.txt", " In these circumstances the property is said to be enveloped\u2019 because the ownership sits within a corporate wrapper\u2019 or envelope\u2019"], ["2014-treasury-dec-44695_Autumn_Statement__Print_ready_.txt", " In June 2014, the government launched the Fair and Effective Markets Review, which will conduct a comprehensive and forward-looking assessment of wholesale financial markets"], ["2014-treasury-dec-Partnerships_Mixed_membership_partnerships__Alternative_investment_fund_managers__Transfer_of_assets___income_Streams_through_partnerships.txt", " Rather than have a branch, the members decide to ring-fence a new business venture overseas"], ["2014-treasury-dec-PU1616_OTS_employee_benefits_final_report.txt", " In Ireland, the exemption applies to the first trivial benefit received by an employee in a tax year"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " Paragraph 45 provides a definition of the safeguarded amount, which must be specified in the hold notice"], ["2014-treasury-dec-39796_Cm_8847_Accessible.txt", "4 Ongoing work is scoping the costs and practical implications for maternity services to implement these changes"], ["2014-treasury-dec-Diverted_Profits_Tax.txt", " Clause 5 provides the test of connection between the first party and the second party for the purposes of Clauses 2 and 3"], ["2014-treasury-dec-supplementary_estimates_and_new_estimates_2013_14_120214_correction.txt", "  Nuclear Liabilities Fund  British Energy Trustee Back Up Indemnities Given to the two BE appointed Trustees of the Nuclear Liabilities Fund"], ["2014-treasury-dec-CAPITAL_GAINS_TAX_NON_RESIDENTS_AND_UK_RESIDENTIAL_PROPERTY.txt", "uk, Sarah Adams on 020 7270 5549 email Sarah"], ["2014-treasury-dec-OLD_complete_v3.txt", " Gains on disposals which take place on or after 3 December 2014 will be eligible for ER after deferral, subject to the normal conditions in force when the original disposal took place"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", "9 The WGA are an accounts based view of the public finances and they are subject to a range of accounting adjustments that influence both the net expenditure for the year and the net liabilities on the balance sheet"], ["2014-treasury-dec-AS2014_distributional_analysis_final.txt", " By construction, the differences between the before consolidation\u2019 and after consolidation\u2019 data points in Chart 2"], ["2014-treasury-dec-37630_Budget_2014_Web_Accessible.txt", " Finance Bill 2015  66  Budget 2014  Personal tax and welfare Income tax and National Insurance contributions 2"], ["2014-treasury-dec-FRAB__120__07_-_Annex_C_-_FT_ARM_14-15.txt", "  142  Part of schedule A see above  Relating to  Code of Governance reference  Summary of requirement  2 Disclose  Board, Nomination Committees, Audit Committee, Remuneration Committee  A"], ["2014-treasury-dec-FRAB__119__09_-_Draft_Code_of_Practice_on_Local_Authority_Accounting_2014-15_with_Annexes.txt", " In addition, the authority shall disclose a an explanation that the transfer has been accounted for under the merger accounting provisions of the Code b an analysis of the principal components of the surplus or deficit on the provision of services and of other comprehensive income and expenditure pre and postmerger c the carrying amount of the net assets at the merger date d a statement of any adjustment to reserves resulting from the merger"], ["2014-treasury-dec-39796_Cm_8847_Accessible.txt", " This is the Government response to the Committees report"], ["2014-treasury-dec-New_Clause_1.txt", "  New subsection 356NF4 provides the definitions required for group relief claims  65"], ["2014-treasury-dec-FRAB__120__07_-_Annex_C_-_FT_ARM_14-15.txt", " Each of these three sections are described below"], ["2014-treasury-dec-DISCLOSURE_OF_TAX_AVOIDANCE_SCHEMES.txt", " After regulation 8A insert Exemption from duty under section 313 8B"], ["2014-treasury-dec-AS2014_policy_costings_final.txt", " A behavioural adjustment is made to reflect evidence of attrition in the yield from previous antiavoidance measures, as groups attempt to mitigate the tax impact"], ["2014-treasury-dec-PU1616_OTS_employee_benefits_final_report.txt", " This would also guard against salary sacrifice to obtain multiple small benefits though we doubt that a salary sacrifice scheme would be cost-effective for a few lots of 50 tax-free"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", "  2  The regulations may, in particular, make provision a requiring applications, and other communications with the Commissioners, to be made electronically, b as to the procedure for the approval and registration of bodies corporate which are members of the same group and for the members of such a group to be jointly and severally liable for any penalties imposed under Schedule 2B or the regulations, c requiring approved persons to keep and make available for inspection such records relating to controlled activities as may be prescribed in or under the regulations, d imposing a penalty not exceeding 1,000 for a contravention of i the regulations, or ii any condition or restriction imposed under this Part, and e for dutiable alcoholic liquor whether or not charged with any duty and whether or not that duty has been paid to be subject to forfeiture for a contravention of i this Part or the regulations, or ii any condition or restriction imposed under this Part"], ["2014-treasury-dec-Fuel_duty_-_aqua_methanol.txt", " New section 6AG 5 provides that the power for the Treasury to make an order under section 6AG prescribing the rate of duty when aqua methanol is used as an additive or extender is exercisable by statutory instrument"], ["2014-treasury-dec-main_supply_estimates_2014_2015_web.txt", " In accordance with Managing Public Money requirements, the relationship between the Principal Accounting Officer and Additional Accounting Officers together with their respective responsibilities, is set out in writing"], ["2014-treasury-dec-FRAB__119__08_-_Annex_I3_-_NDPB_GREEN_2014-15.txt", "  Trade payables and other current liabilities 201X-1Y  201W-1X  000  000  Amounts falling due within one year VAT Other taxation and social security Trade payables Other payables  Other payables should be analysed and any significant items disclosed separately  Accruals and deferred Income Current part of finance leases Current part of imputed finance lease element of on balance sheet PFI contracts Current part of NLF loans  Amounts falling due after more than one year Other payables, accruals and deferred Income Finance leases Imputed finance lease element of on-balance sheet PFI contracts NLF loans  15"], ["2014-treasury-dec-CAPITAL_GAINS_TAX_NON_RESIDENTS_AND_UK_RESIDENTIAL_PROPERTY.txt", "  The amendments made by this Schedule have effect in relation to disposals made on or after 6 April 2015"], ["2014-treasury-dec-OLD_complete_v3.txt", " The measure is not expected to have an impact on family formation, stability or breakdown"], ["2014-treasury-dec-AS2014_policy_costings_final.txt", " Exchequer impact m 2014-15  2015-16  2016-17  2017-18  2018-19  2019-20  0  0  15  70  85  90  Exchequer impact  Areas of uncertainty The main areas of uncertainty relate to the tax base and behavioural response"], ["2014-treasury-dec-OOTLAR_19_March_2014__1_.txt", "  National Insurance contributions 2"], ["2014-treasury-dec-PU1616_OTS_employee_benefits_final_report.txt", "A illustrates the differing types of distinction in the system   distinctions around the question of the amount of tax and NICs due and    distinctions around the question of how the tax is accounted for"], ["2014-treasury-dec-FRAB_121_02_simplifying_and_streamlining_annual_report_and_accounts.txt", " WGA has an IAS 1 compliant Statement of Financial Position which has only one column but which follows the same presentational guidance given in the FReM"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", "3  Interest on pension scheme liabilities  27  59"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", "4  Other expenditure  11  19"], ["2014-treasury-dec-44695_Autumn_Statement__Print_ready_.txt", "78 Capital Gains Tax digital calculator  The government will introduce a digital calculator for CGT"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_print.txt", " The Money Advice Service continues to seek ways of further improving its performance in this area, ensuring that all members of the Board, staff, visitors and applicants are treated on the basis of their merits and abilities and that no one suffers discrimination or disadvantage regardless of gender, race, disability, sexual orientation, religionbelief or age"], ["2014-treasury-dec-CRA_2014_guidance_annex_c.txt", " Expenditure on goods and services under the following COFOG functions is treated as services to individuals   education    health    social security and welfare    sport and recreation    culture    provision of housing    collection of household waste and    operation of the transport system public transport"], ["2014-treasury-dec-Country_and_Regional_Analysis_November_2014_Combined.txt", " London accounted for 83 billion of identifiable spend, the highest in England at 14 of the UK total"], ["2014-treasury-dec-PU1632_Sustainability_Reporting_Guidance.txt", "  Accounting for offsets 3"], ["2014-treasury-dec-FSCS_annual_report_2014_web.txt", "  Corporate governance and financial risk management A statement of corporate governance, including financial risk management and principal risks and uncertainties, is contained in Section 10"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", "  Annual report and accounts 2013-14\u2003\u2003 67  68\u2003\u2003 Annual report and accounts 2013-14  6  Ministers and senior managers\u2019 remuneration report  Remuneration policy 6"], ["2014-treasury-dec-elps_annex_final.txt", "uk If you require this information in another language, format or have general enquiries about HM Treasury and its work, contact Correspondence Team HM Treasury 1 Horse Guards Road London SW1A 2HQ Tel 020 7270 4558 Fax 020 7270 4861 E-mail public"], ["2014-treasury-dec-PESA_2014_-_print.txt", "44 With the exception of the last item, which is not an expenditure or budget item, figures for the components listed above are shown in Table D"], ["2014-treasury-dec-141010_Consultation_on_how_LWP_should_be_funded_in_15-16.txt", " The Government believes that local authorities, with their existing social care strategies and duties, are better placed to determine the support needs of local vulnerable people than the old central and remote Social Fund system"], ["2014-treasury-dec-Extension_of_Ring_Fence_Expenditure_Supplement.txt", " The oil and gas trade is subject to high start-up costs and a relatively lengthy period of likely unprofitability"], ["2014-treasury-dec-INHERITANCE_TAX_SIMPLIFYING_CHARGES_ON_TRUSTS_AND_NEW_RULES_TO_TARGET_AVOIDANCE_THROUGH_THE_USE_OF_MULTIPLE_TRUSTS.txt", " The consultation closed on 29 August 2014"], ["2014-treasury-dec-main_supply_estimates_2014_2015_print.txt", " Rick Rylance Prof Jacqueline Hunter Prof Paul Boyle Prof Phil Nelson Prof Sir J Savill Prof"], ["2014-treasury-dec-banking_reform_impact_assessment_05072014.txt", " In this scenario, financial sector reforms would have generated a benefit to the UK economy of 1"], ["2014-treasury-dec-main_supply_estimates_2014_2015_print.txt", " ALB Accounting Officers Anthony Douglas Karen Kneller Christopher Graham Nigel Reeder Chris Kenny Matthew Coats Adam Sampson Claire Bassett Lin Hinnigan  Chief Executive, Children and Family Court Advisory and Support Service Chief Executive, Criminal Cases Review Commission Information Commissioner, Information Commission's Office Chief Executive, Judicial Appointments Commission Chief Executive, Legal Services Board Chief Executive  Director of Casework, Legal Aid Agency Chief Ombudsman, Office of Legal Complaints Chief Executive, Parole Board Chief Executive, Youth Justice Board  Dame Ursula Brennan DCB has personal responsibility for the proper presentation of the department's resource accounts and their transmission to the Comptroller  Auditor General, and is also responsible for the use of public money and stewardship of assets"], ["2014-treasury-dec-main_supply_estimates_2014_2015_print.txt", "  Serious Fraud Office will account for this Estimate"], ["2014-treasury-dec-government_financial_reporting_manual_201314.txt", "35 The disclosures required for heritage assets are set out below and apply to all heritage assets a  An entity\u2019s financial statements should contain an indication of the nature and scale of heritage assets held by the entity  b  The financial statements should set out the entity\u2019s policy for the acquisition, preservation, management and disposal of heritage assets"], ["2014-treasury-dec-OLD_complete_v3.txt", "  Background to the measure At Budget 2011, the Chancellor announced that once the personal allowance has reached 10,000, it will then increase by CPI in future years, starting from 2015-16\u2019"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " The Overview of Legislation in Draft, which contains Tax Information and Impact Notes for each measure, and further supporting documents, including consultation responses, are available on the GOV"], ["2014-treasury-dec-government_financial_reporting_manual_201314.txt", "  Disclosure g  Entities should   disclose in the accounting policies note the fact that assets are carried at fair value"], ["2014-treasury-dec-EEA_Accounts_2013-14_-_print.txt", " In prior years, however, the concentration of EEA assets by credit quality has been illustrated by reference to the ratings allocated by external rating agencies"], ["2014-treasury-dec-OLD_complete_v3.txt", "  Economic impact Impact on individuals, households and families  The measure is not expected to have any significant economic impact"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", "3 million as at 31 March 2014, based on the most recent published accounts of Bradford  Bingley"], ["2014-treasury-dec-Public_Spending_Statistics_July_2014_consolidated_revised.txt", "  88  Public Spending Statistics July 2014  BACKGROUND TO LOCAL GOVERNMENT FINANCING AND EXPENDITURE  7"], ["2014-treasury-dec-10459.Consolidated_Fund.for_web.txt", " My responsibility is to audit, certify and report on the financial statements in accordance with the National Loans Act 1968"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " Together with new subsection 3081A, inserted by paragraph 5, this ensures that all amounts recognised as items of other comprehensive income will be brought into account at some point"], ["2014-treasury-dec-Scotland_analysis__Fiscal_policy_and_sustainability.txt", " But within this integrated UK-wide system, the Scottish Parliament already has responsibility for around 60 per cent of Scotland\u2019s spending including health, education, housing, transport, policing and justice while the Scotland Act 2012 is providing increased powers over taxation"], ["2014-treasury-dec-FRAB_121_minutes.txt", " Larry Honeysett noted that the Scrutiny Unit was continuing to engage on these issues, with a seminar being held on 2 July with Departments"], ["2014-treasury-dec-Govt_NC5_and_NS4_Tax_relief_for_theatrical_production_.txt", " Production company A company is the production company in relation to a theatrical production if the company acting otherwise than in partnership is responsible for producing, running and closing the theatrical production, is actively engaged in decision-making during the production, running and closing phases, makes an effective creative, technical and artistic contribution to the production, and directly negotiates for, contracts for and pays for rights, goods and services in relation to the production"], ["2014-treasury-dec-131217_Letter_and_annexes_from_Govt_Actuary_to_HMT_2.txt", " The term projected unit methodology has a common general meaning amongst pension actuaries and some of its features are distinct from other actuarial methodologies e"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", " 6942 IAS 10 Events after the Reporting Period "], ["2014-treasury-dec-Public_Spending_Statistics_July_2014_consolidated_revised.txt", "5 may therefore not be as up to date or accurate as the information in the other tables in this chapter"], ["2014-treasury-dec-FRAB__120__07_-_Annex_C_-_FT_ARM_14-15.txt", " Opening balances for the Statement of Financial Position and related notes as at the date of the NHS foundation trust\u2019s establishment should be disclosed but no other comparatives are required"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " Paragraph 21 of new Schedule 4ZZB provides for indexation to apply when calculating the amount of a relevant gain or loss"], ["2014-treasury-dec-Public_Spending_Statistics_July_2014_consolidated_revised.txt", "13 presents the same information as Table 1"], ["2014-treasury-dec-FRAB__119__04_-__Whole_of_Government_Accounts_2011-12.txt", "7bn in 2010-11 to 40"], ["2014-treasury-dec-promoters_of_tax_avoidance_schemes_amendment_of_return_to_take_account_of_relevant_judicial_rulings_and_dotas.txt", " 4 Relevant court or tribunal means the tribunal or court from which permission or leave to appeal is sought"], ["2014-treasury-dec-OOTLAR_19_March_2014__1_.txt", "4 million 96 per cent are under 68 years old and 0"], ["2014-treasury-dec-Treasury_minutes_print.txt", "2 The SAP sets out Government\u2019s commitment to local partnership working"], ["2014-treasury-dec-scotland_analysis_fiscal_policy_and_sustainability_print.txt", " And following the Scotland Act 2012, the Scottish Parliament will be responsible for funding around one-third of its spending"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " New subsection 3 states that in subsection 2 to 6 that references to the transfer of the right are to be read as references to the disposal of the right"], ["2014-treasury-dec-131010_Letter_and_annexes_from_HMT_to_Govt_Actuary_2.txt", " This is also the methodology used when schemes prepare their annual resource accounts, and was the methodology used to inform the scheme design negotiations"], ["2014-treasury-dec-main_supply_estimates_2014_2015_print.txt", "  Crown Prosecution Service will account for this Estimate"], ["2014-treasury-dec-PU1638_policy_costings_bud_2014_with_correction_slip.txt", "ukdocopen-governmentlicenceversion2 or write to the Information Policy Team, The National Archives, Kew, London TW9 4DU, or e-mail psinationalarchives"], ["2014-treasury-dec-supplementary_estimates_and_new_estimates_2013_14_120214_correction.txt", "  97  Office of Qualifications and Examinations Regulation  Supplementary Estimates, 2013-14  98  Department of Health  Supplementary Estimates, 2013-14  Department of Health Introduction This Supplementary Estimate is required for the following purposes  Changes in budgets, non-budget voted provision and cash    Increases  Section A - Movement between voted DEL and nonVoted DEL to reflect the latest forecast of National Insurance Contributions from HM Revenue and Customs"], ["2014-treasury-dec-Modernising_the_taxation_of_corporate_debt_and_derivative_contracts.txt", "  51  In section 521F shares becoming or ceasing to be shares to which section 521B applies a in subsection 3, for its carrying value substitute its tax-adjusted carrying value, and b omit subsection 4"], ["2014-treasury-dec-Efficiency_and_reform_in_the_next_Parliament.txt", " This has been achieved by reducing the space central government occupies by just over two million square metres  a near 20 per cent reduction in overall holdings"], ["2014-treasury-dec-INHERITANCE_TAX_SIMPLIFYING_CHARGES_ON_TRUSTS_AND_NEW_RULES_TO_TARGET_AVOIDANCE_THROUGH_THE_USE_OF_MULTIPLE_TRUSTS.txt", "  2  In subsection 3 a for then, if substitute subsection 3A below applies if, b in paragraph a, for has, on a claim made for the purpose, been substitute is, on a claim made for the purpose,, c after that paragraph insert aa that claim is made during the period beginning with the date of a ten-year anniversary of the settlement the relevant ten-year anniversary and ending i two years after that date, or ii on such later date as the Board may allow,, d in paragraph b i for that section has been given substitute section 31 is given, and ii for have been given substitute are given, and e omit the words from section 64 to the end"], ["2014-treasury-dec-OLD_complete_v3.txt", " As announced at Autumn Statement, legislation will be introduced in Finance Bill 2015 to extend the air passenger duty child exemption to children under the age of 12 travelling in the lowest class of travel from 1 May 2015, with a further extension to children under 16 from 1 March 2016"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", "2  2013-14  2012-13  2012-13 Restated  2011-12  2011-12 Restated  Core Treasury and Agencies  Group  Core Treasury and Agencies  Group  Core Treasury and Agencies  Group  000  000  000  000  000  000  112,480 11,717  147,746 55,845  116,286 12,655  157,227 60,976  116,778 10,295  180,737 26,600 53,805  284,775  220,076  362,296  245,115  285,523  107,734  44,495,114 52,287,404  7,047,645 60,407,602 296,818 46,760,225  49,046,130 48,646,006  7,705,901 66,479,439 469,811 43,885,326  52,332,079 44,292,263  8,417,553 71,393,996 311,004 40,505,930  -  4,593,048  -  6,113,819  -  6,035,051  97,191,490  119,529,005  98,183,373  125,117,614  97,036,938  127,032,410  994 8,463 950,021 230,112  7,862,334 8,991 964,843 841,900 12,000 253,345  9,284 16,232 1,315,802 44,274,590  9,059,000 16,720 886,641 1,062,900 5,463 44,541,186  10,714 17,418 3,338,804 38,603,767  8,174,247 17,886 2,982,789 2,286,516 180,987 39,231,630  1,189,590  9,943,413  45,615,908  55,571,910  41,970,703  52,874,055  98,381,080  129,472,418  143,799,281  180,689,524  139,007,641  179,906,465  148,954 23,609 -  3,119,250 803,123 147,392 371,238  406,542 290,569 -  4,824,837 705,505 443,339 481,857  358,803 312,444 -  3,540,704 729,526 380,326 2,241,576  -  28,445  -  58,909  8,471  98,620  172,563  4,469,448  697,111  6,514,447  679,718  6,990,752  98,208,517  125,002,970  143,102,170  174,175,077  138,327,923  172,915,713  162,469 586,249 657,885  25,514,802 308,400 630,374 206,859  168,820 579,559 763,158  29,795,153 338,572 638,614 256,598  172,005 972,015 600,665  33,460,568 252,706 1,096,314 59,363  -  417,596  -  705,054  -  619,062  -  215,295  -  206,380  -  203,861  Total non-current liabilities  1,406,603  27,293,326  1,511,537  31,940,371  1,744,685  35,691,874  Assets less liabilities Equity General fund Available-for-sale reserve Revaluation reserve Hedging reserve Pension reserve Merger Reserve  96,801,914  97,709,644  141,590,633  142,234,706  136,583,238  137,223,839  76,926,180 19,864,692 11,042 -  82,549,757 13,723,726 11,042 193,959 88,104 1,122,663  128,668,403 12,911,188 11,042 -  133,176,029 7,610,728 11,042 221,162 89,354 1,122,663  128,066,547 8,514,014 2,078 599 -  132,067,372 3,754,515 2,078 171,569 20,013 1,122,663  Non-shareholder\u2019s funds  25  2013-14  SoCTE SoCTE SoCTE SoCTE SoCTE SoCTE SoCTE  Total equity  Nick Macpherson Permanent Secretary 11 July 2014  108\u2003\u2003 Annual report and accounts 2013-14  -  196,601  -  182,436  -  125,655  96,801,914  97,709,644  141,590,633  142,234,706  136,583,238  137,223,839  Statement of Cash Flows for the period ended 31 March 2014 Core Treasury and Agencies  2013-14  2012-13  Group  Core Treasury and Agencies  Restated Group  Note  000  000  000  000  Net operating income expenditure before financing  SCNE  413,384  390,904  416,389  403,028  Adjustment for non-cash transactions  20"], ["2014-treasury-dec-scotland_analysis_fiscal_policy_and_sustainability_print.txt", "  10  11  Calculated by applying a Scottish population share to the estimate of additional UK debt interest costs from higher gilt rates and short rates as published by the Office for Budget Responsibility alongside Budget 2014 supplementary table 2"], ["2014-treasury-dec-Scotland_analysis__Fiscal_policy_and_sustainability.txt", " In defining an equitable apportionment\u2019, the ability to service debt  or capacit contributive\u2019, a forward looking concept  is one relevant factor likely to be taken into account, which supports a population or GDP apportionment of debt"], ["2014-treasury-dec-promoters_of_tax_avoidance_schemes_amendment_of_return_to_take_account_of_relevant_judicial_rulings_and_dotas.txt", " 4 A contractual obligation falls within this sub-paragraph if it requires C to a meet in whole or in part the costs of, or contribute to a fund to be used to meet the costs of, any proceedings relating to arrangements in relation to which P is a promoter whether or not implemented by C, or b take out an insurance policy insuring against the risk of having to meet costs connected with proceedings relating to arrangements in relation to which P is a promoter which C has implemented"], ["2014-treasury-dec-Treasury_minutes_web.txt", " The Department for Communities and Local Government is responsible for all of these local growth initiatives, except for later rounds of the Regional Growth Fund"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", "  21  The following amounts are computed as if the computation were for corporation tax purposes a the notional post-April 2015 gain or loss for the purposes of paragraphs 6 and 7 b the notional pre-April 2015 gain or loss for the purposes of paragraphs 6 and 7 c the gain or loss determined under Step 1 of paragraph 92 d the notional post-April 2015 gain or loss for the purposes of paragraph 12 e the gain or loss determined under Step 1 of paragraph 133 f the notional post-April 2016 gain or loss for the purposes of paragraph 14 g the notional pre-April 2016 gain or loss for the purposes of paragraph 14 h the notional post-April 2015 gain or loss, the notional preApril 2015 gain or loss and the notional pre-April 2013 gain or loss for the purposes of paragraph 16 i the notional post-April 2016 gain or loss, the notional preApril 2016 gain or loss and the notional pre-April 2015 gain or loss for the purposes of paragraph 18"], ["2014-treasury-dec-OLD_complete_v3.txt", " The consultation on draft clauses is intended to ensure that the legislation works as intended"], ["2014-treasury-dec-39796_Cm_8847_Print_Ready.txt", " In future HMRC must ensure that when it commits to evaluating the impact of a new tax relief, or a change to an existing relief, it collects the data it needs to undertake a robust assessment"], ["2014-treasury-dec-CAPITAL_GAINS_TAX_NON_RESIDENTS_AND_UK_RESIDENTIAL_PROPERTY.txt", " Paragraph 6 of Schedule A amends section 225 of TCGA 1992 to make corresponding changes in respect of beneficiaries of a trust occupying a dwelling-house under the terms of the settlement"], ["2014-treasury-dec-FSCS_annual_report_2014_print.txt", " FSCS has made payments referred to as deemed compensation under Statutory Orders"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_web.txt", " Risk management at the Money Advice Service incorporates Operational Risk and Strategic Risk"], ["2014-treasury-dec-elps_annex_final.txt", " In 2001 the markets were very volatile and it is likely that companies changed payouts for non-contractual claims during the year"], ["2014-treasury-dec-EEA_Accounts_2013-14_-_web.txt", " At 31 March 2014, the 5  Details of HM Treasury\u2019s holdings can be found on UK Financial Investments Ltd\u2019s website at httpwww"], ["2014-treasury-dec-OOTLAR_19_March_2014__1_.txt", "  Impact on business including civil society organisations  This measure is expected to have no impact on administrative burdens of businesses or civil society organisations For companies involved in pre-trading activity who make capital expenditure on research and development this will preserve the value of their investment on the sale or partial sale of the company"], ["2014-treasury-dec-Country_and_Regional_Analysis_November_2014_Combined.txt", " This spending is also shown in Table A"], ["2014-treasury-dec-FSCS_annual_report_2014_web.txt", " FSCS was established as the designated Scheme Manager under Section 212 of the Financial Services and Markets Act 2000 FSMA"], ["2014-treasury-dec-OOTLAR_19_March_2014__1_.txt", " Section 554Z9 of the same Act applies the remittance basis to employment income from a foreign employer which is provided through a third party"], ["2014-treasury-dec-assurance_frameworks_191212.txt", "2 It is essential that there is an effective and efficient framework in place to give sufficient, continuous and reliable assurance on organisational stewardship and the management of the major risks to organisational success and delivery of improved, cost effective, public services"], ["2014-treasury-dec-10348-Contingencies_fund.for_web.txt", "  Report I have no observations to make on these financial statements"], ["2014-treasury-dec-EU_finances_2014_final.txt", "  Responsibilities of the UK Parliament and Devolved Administrations D"], ["2014-treasury-dec-oil_and_gas_fiscal_review_call_for_evidence.txt", " The statutory Code of Practice under section 45 of the Freedom of Information Act sets out, amongst other  9  things, the obligations of confidence that public authorities must comply with"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", "17 The Treasury also uses the WGA to monitor contingent liabilities as these are potential public spending risks and a close review of these, particularly financial guarantees, are crucial for effective management of the public finances"], ["2014-treasury-dec-FRAB__120__03_-_Annex_A__ITC_and_WG_Report.txt", "  Further details of the central government consolidation considerations are included in Appendix C"], ["2014-treasury-dec-supplementary_estimates_and_new_estimates_2013_14_120214_correction.txt", " Rent for use of Ministry of Defence property and miscellaneous receipts"], ["2014-treasury-dec-PESA_2014_-_print.txt", "4 Family and children of which personal social services of which family benefits, income support and tax credits 10"], ["2014-treasury-dec-OLD_complete_v3.txt", " A small number of other changes are also included in this measure, aimed at ensuring the 2014 legislation functions as intended"], ["2014-treasury-dec-STRENGTHENING_PENALTIES_FOR_OFFSHORE_NON_COMPLIANCE.txt", " 17  After paragraph 6A insert 6AA1 This paragraph makes provision in relation to offshore transfers"], ["2014-treasury-dec-PU1638_policy_costings_bud_2014_with_correction_slip.txt", " They do not take into account the indirect effect of policy measures on the wider economy"], ["2014-treasury-dec-Abolition_of_the__8_500_threshold_for_benefits_in_kind.txt", " Changes will also be made to the Regulations governing the P9D and P11D returns employers make to HMRC of their employees BiK and expenses"], ["2014-treasury-dec-20140915_FinalDraftSI.txt", " Article 5 disapplies transitional and interim provisions in respect of persons who already have Part 4A permission in respect of a specified benchmark"], ["2014-treasury-dec-FRAB__119__Minutes.txt", " He noted the danger was that liabilities were not being recognised leading to poor decision making as this became the only game in town"], ["2014-treasury-dec-07._2013-14_DEPARTMENT_PURPLE.txt", "2  Credit losses  000  201X 1Y  201W-1X  Debts written off Change in the value of impairments see 3"], ["2014-treasury-dec-Scotland_analysis__Fiscal_policy_and_sustainability.txt", " In the absence of oil fund contributions being funded from onshore tax rises or cuts to public spending, contributions to an oil fund would therefore serve to increase borrowing further"], ["2014-treasury-dec-PESA_2014_-_print.txt", "7  Nominal  billion 2"], ["2014-treasury-dec-IAS_37_and_Grantor_Accounting_Application_Guidance.txt", " Grants may be given to other entities within the public sector, entities outside of the public sector or to individuals"], ["2014-treasury-dec-freedom_and_choice_in_pensions_web_210314.txt", " Many people will still value the insurance that an annuity provides against longevity and it is therefore likely that a significant proportion of individuals with a defined contribution pension will continue to purchase an annuity, or a product with very similar characteristics, at some point in their retirement"], ["2014-treasury-dec-PU1616_OTS_employee_benefits_final_report.txt", "  28  The interaction of PSAs and state benefits and reliefs 2"], ["2014-treasury-dec-elps_main_doc_final.txt", "  28  The Equitable Life Payment Scheme design  Relative Loss Calculation for CWP Policies 6"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_print.txt", " Staff costs The average number of full-time equivalent employees including executive directors during the year was 97"], ["2014-treasury-dec-IAS_37_and_Grantor_Accounting_Application_Guidance.txt", "23  Some grants provided by government entities amount to unilateral offers of support4, have no performance conditions but do have eligibility criteria"], ["2014-treasury-dec-OLD_complete_v3.txt", " 176  Annual tax on enveloped dwellings Who is likely to be affected Companies, partnerships with company members, and collective investment schemes collectively referred to as non-natural persons NNPs, in particular those required to submit detailed information for each property eligible for a relief from the annual tax on enveloped dwellings ATED"], ["2014-treasury-dec-OOTLAR_19_March_2014__1_.txt", "  Background to the measure The government committed in the coalition agreement Coalition our programme for government, to announce in the first Budget a substantial increase in the personal allowance from April 2011, with, a longer term policy objective of further increasing the personal allowance to 10,000, making further real terms steps each year towards this objective"], ["2014-treasury-dec-37630_Budget_2014_Web_Accessible.txt", " 32  Budget 2014  21  1"], ["2014-treasury-dec-44695_Autumn_Statement__Print_ready_.txt", "indd 101  101  02122014 2300  Table B"], ["2014-treasury-dec-COUNTRY_BY_COUNTRY_REPORTING.txt", " As this measure applies only to MNEs, it is not expected to impact on family formation, stability or breakdown"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", "    Basis swaps are split into their separate risk components and separately designated into cash flow hedges"], ["2014-treasury-dec-budget_2014_data_sources.txt", " Where we have identified any third party copyright information you will need to obtain permission from the copyright holders concerned"], ["2014-treasury-dec-survivor-benefits-in-occupational-pension-schemes-annex-b.txt", " What is the cost of providing survivor benefits in public service pension schemes to surviving female civil partners and female survivors of a marriage between a same sex couple, which are identical for all periods of accrual to those provided to males who survive their female spouse 4"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " Subsection 8 provides for the purposes of the Clause that a transaction or transactions designed to secure a tax reduction may also be designed to secure a commercial or other objective"], ["2014-treasury-dec-Public_Spending_Statistics_July_2014_consolidated_revised.txt", "  19  Public Spending Statistics July 2014  Table 1"], ["2014-treasury-dec-Russia.txt", " Websitehttpoddr"], ["2014-treasury-dec-FRAB__120__03_-_Annex_A__ITC_and_WG_Report.txt", "  The SSOW Act 2013 specifies six grounds for local authority to intervene in relation to schools causing concern"], ["2014-treasury-dec-elps_main_doc_final.txt", "1 Where this difference is positive, a Relative Loss has been made"], ["2014-treasury-dec-37630_Budget_2014_Web_Accessible.txt", " As a vital export industry, manufacturers produce more than half of the UK\u2019s exports, but the cost of energy acutely impacts the international competitiveness of the sector  particularly for energy intensive industries EIIs"], ["2014-treasury-dec-EU_finances_2014_final.txt", "  Budget 2013 includes Adopted Amending Budgets 1-9  Payments in 2014 for Heading 4 were set at 6"], ["2014-treasury-dec-PU1624_final__web_.txt", " See Chapter 6 for details"], ["2014-treasury-dec-BRRD_impact_assessment_revised.txt", " Accordingly, we have for this impact assessment adopted an 87 basis point impact in line with the unadjusted JP Morgan survey results as the top end of our range and reduced the bottom end of our range marginally to 20 basis points"], ["2014-treasury-dec-Russia.txt", " As of 4 January 2017, Director of the Russian Institute for Strategic Studies"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", " Further detail and explanation can be found in the OBR\u2019s report"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", "  Not relevant, as FReM determines the treatment of investments in what would be, under this Standard, associates"], ["2014-treasury-dec-Flood_defence_scheme_tax_relief.txt", " They have been certified by the Office for Budget Responsibility"], ["2014-treasury-dec-Public_Spending_Statistics_July_2014_consolidated_revised.txt", "6 Central government own current and capital expenditure on services by function, 200910 to 2013-14  million  Central government own current expenditure on services 1"], ["2014-treasury-dec-PU1719_HMT_Science_.txt", " Big data analytics is the process of extracting useful information from very large amounts of data"], ["2014-treasury-dec-45502_Cm_8988_Print.txt", " Whistleblowers mostly act because they have ethical or professional concerns about what is happening in their workplace"], ["2014-treasury-dec-FSCS_annual_report_2014_web.txt", " The FCA was considered to be a related party but not a controlling party during the year"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", "  4  A sale is an incidental sale if a the seller makes authorised retail sales of alcoholic liquor of any description, and b the sale is incidental to those sales"], ["2014-treasury-dec-supplementary_estimates_and_new_estimates_2013_14_120214_correction.txt", " Format of Supplementary Estimates 15"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " 5 On an appeal under sub-paragraph 1b that is notified to the tribunal, the tribunal may a confirm the decision, or b substitute for the decision another decision that HMRC had power to make"], ["2014-treasury-dec-37630_Budget_2014_Web_Accessible.txt", " The government will not sell further amounts of such gilts to the market but the DMO is prepared, when asked by a GEMM, to make a price to purchase such gilts"], ["2014-treasury-dec-FRAB_121_minutes.txt", " Ian Carruthers noted that this wasn\u2019t the case expect that fair value was deliberately not chosen and if a term was not used in the same way as the IASB then a different term was deliberately used"], ["2014-treasury-dec-OLD_complete_v3.txt", " Equalities impacts  Equalities impacts will reflect the composition of the income tax-paying population"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_web.txt", "7  Corporation tax expense  64"], ["2014-treasury-dec-44695_Autumn_Statement__Print_ready_.txt", " Autumn Statement 2014 sets out further actions to rebalance the economy and to build a northern powerhouse"], ["2014-treasury-dec-EEA_Accounts_2013-14_-_print.txt", "1 The Exchange Equalisation Account EEA is managed within the Treasury\u2019s governance framework as set out in the Treasury\u2019s Annual Report and Accounts 2013-14"], ["2014-treasury-dec-OOTLAR_19_March_2014__1_.txt", "  Equalities impacts  This measure is not expected to have a disproportionate impact on any protected group"], ["2014-treasury-dec-PU1638_policy_costings_bud_2014_with_correction_slip.txt", "  7  Individual Savings Accounts equalise stocks and shares and cash limits and increase to 15,000 Measure description This measure increases the annual cash savings limit and total savings limit on Individual Saving Accounts ISAs to a new limit of 15,000 and allows transfers between stocks and shares and cash accounts, effective from 1 July 2014"], ["2014-treasury-dec-frem_accounting_for_business_combinations_under_common_control_guidance.txt", " The Departmental Group position is unchanged as a ALB Closing accounts will be required disclosing result of the transfer, therefore Transfer by Absorption performance up to the date of transfer, unless the transfer should normally be applied by the Core Department to and closure occur at 31 March"], ["2014-treasury-dec-Wales_Bill_-_Impact_Assessment_-_Report_Stage_-_Final_10_6_14_pdf.txt", " The actual costs and benefits of many of the provisions in the Bill will depend on decisions which the devolved institutions will take in future"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " If you have any questions about this change, or comments on the legislation, please email divertedprofits"], ["2014-treasury-dec-201409forecomp.txt", "Hewinstandardchartered"], ["2014-treasury-dec-IFRS_9_Financial_Instruments_-_public_sector_application_guidance__Decem....txt", " The business decision for originating or acquiring financial assets in the first instance is not relevant to the ongoing management of these financial assets"], ["2014-treasury-dec-PU1624_final__web_.txt", "62 Expenditure financed by PCMOB scores in the government\u2019s fiscal framework like any other expenditure"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " Those already registered for the VoES scheme, may transfer over to the Non-Union scheme and continue to get the benefit of this simplification measure"], ["2014-treasury-dec-45502_Cm_8988_Accessible.txt", " However, it does not include funds 1"], ["2014-treasury-dec-Partnerships_Salaried_member_rules.txt", " The amounts are simply set out as a benchmark for allocating profits"], ["2014-treasury-dec-survivor-benefits-in-occupational-pension-schemes-annex-c.txt", "    A pension scheme with a small number of members, a high proportion of whom are in same sex marriages, could see a greater proportional increase in costs than that across all schemes in aggregate where the aggregate number of same sex spouses is assumed to be relatively low"], ["2014-treasury-dec-FSCS_annual_report_2014_print.txt", "  FSCS protects  deposits  insurance policies  insurance broking for business on or after 14 January 2005  investment business for business on or after 28 August 1988 and  home finance advice and arranging for business on or after 31 October 2004"], ["2014-treasury-dec-FRAB__119__08_-_Annex_I2_-_AGENCY_PINK_2014-15.txt", "  List cases Claims abandoned List cases Administrative write-offs List cases Fruitless payments List cases Store Losses List payments  25  201W-1X  2014-15  21"], ["2014-treasury-dec-FRAB__120__07_-_Annex_C_-_FT_ARM_14-15.txt", "24  39 Financial Instruments Recognition and Measurement  Table 6"], ["2014-treasury-dec-39796_Cm_8847_Accessible.txt", " 28th Report  Fight against Malaria  32nd Report  Whole of Government Accounts 2011-12  35th Report  Access to clinical trial information and the stockpiling of Tamiflu  36th Report  Confidentiality clauses and special severance payments  37th Report  Supporting UK exporters overseas  38th Report  Improving access to finance for small and medium sized enterprises  39th Report  Sovereign Grant  40th Report  Maternity services in England  41st Report  Gift Aid and other tax reliefs on charitable donations  42nd Report  Regulatory effectiveness of the Charity Commission  43rd Report  Progress at Sellafield  44th Report  Student loan repayments  45th Report  Excess Votes 2012-13  Presented to Parliament by the Economic Secretary to the Treasury by Command of Her Majesty  Cm 8847  April 2014  TREASURY MINUTES DATED 10 APRIL 2014 ON THE THIRTY FIFTH TO THE FORTY FIFTH REPORTS FROM THE COMMITTEE OF PUBLIC ACCOUNTS SESSION 2013-14"], ["2014-treasury-dec-FRAB__120__03_-_Annex_A__ITC_and_WG_Report.txt", " A reporting entity can include more than one entity or it can be a portion of a single entity"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", "  Financial reporting requirements 2"], ["2014-treasury-dec-FRAB__120__07_-_Annex_C_-_FT_ARM_14-15.txt", " This disclosure is required by section 411 of the Companies Act 2006"], ["2014-treasury-dec-Notice_Russia_210621.txt", " A link to the UK Sanctions List can be found below"], ["2014-treasury-dec-Partnerships_Mixed_membership_partnerships__Alternative_investment_fund_managers__Transfer_of_assets___income_Streams_through_partnerships.txt", " M does not of course get a deduction for the profit share allocated to it, but if M is subject to a lower rate of tax than the other members of the partnership then overall less tax is paid"], ["2014-treasury-dec-freedom_and_choice_in_pensions_web_210314.txt", "ukdocopen-government-licence version2 or email psinationalarchives"], ["2014-treasury-dec-PU1624_final__web_.txt", "27 Note that the transaction financed by the prepayment would also score in budgets in the normal way"], ["2014-treasury-dec-36048_Cm_8774.txt", "   Crown copyright 2014 You may re-use this information excluding logos free of charge in any format or medium, visit the terms of the Open Government Licence"], ["2014-treasury-dec-OOTLAR_19_March_2014__1_.txt", " The duty rates on spirits and other cider and perry have been frozen"], ["2014-treasury-dec-PU1624_final__web_.txt", " This might apply to some on balance sheet PFI procurement, for example    There is no power for government to lend to the PC"], ["2014-treasury-dec-FRAB__120__02_-_IFRS_13_-_Appendix_B.txt", " Assets which are held for their service potential are then assessed as being in use or surplus"], ["2014-treasury-dec-Partnerships_Mixed_membership_partnerships__Alternative_investment_fund_managers__Transfer_of_assets___income_Streams_through_partnerships.txt", " Example 17 This is a general example looking at what happens under the new legislation when individuals use a corporate member to defer paying tax"], ["2014-treasury-dec-central_african_republic.txt", "CONSOLIDATED LIST OF FINANCIAL SANCTIONS TARGETS IN THE UK Last Updated06042021  Status Asset Freeze Targets  REGIME Central African Republic INDIVIDUALS 1"], ["2014-treasury-dec-Payment_systems_regulator_IA.txt", "2  iii  Transitional costs to the owners and managers of payment systems, and participants in payment systems  The population of potentially affected firms is as follows Table 1"], ["2014-treasury-dec-Seventh_UK-India_Economic_and_Financial_Dialogue_communique.txt", " We reiterated our commitment to preventing the misuse of legal persons and legal arrangements, and will continue to support the G20 leading by example, through effective implementation of the Financial Action Task Force FATF standards on beneficial ownership"], ["2014-treasury-dec-freedom_and_choice_in_pensions_web_210314.txt", "ukgovernmentpublications"], ["2014-treasury-dec-SDPR_Update_September_2014___published_as_Clarifications_.txt", " The checks and the non-standard approaches are described in more detail in sub-sections 2"], ["2014-treasury-dec-FRAB_121_07_IFRS_13.txt", " Applying the depreciated replacement cost methodology can give a higher valuation than one produced under IFRS 13"], ["2014-treasury-dec-OLD_complete_v3.txt", " Section 428 of ITA 2007 specifies the meaning of a gift aid declaration\u2019 GAD for Gift Aid and enables regulations to be made to cover what the declaration must contain, the manner in which it should be given and the way it should be recorded"], ["2014-treasury-dec-PU1678_final__1_.txt", "8 However, the Government also intends to give the Bank of England two new informationgathering powers in relation to Articles 11 and Article 631a BRRD, to enable the Bank of England to require information directly from firms"], ["2014-treasury-dec-OLD_complete_v3.txt", " The Government intends to legislate this measure in a Finance Bill in 2015, during the next Parliament"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " This clause amends the legislation which applies to those holdings in unit trusts, open-ended investment companies OEIC and offshore funds which are treated as loan relationships"], ["2014-treasury-dec-main_supply_estimates_2014_2015_print.txt", "  365  Armed Forces Pension and Compensation Schemes  Main Estimates, 2014-15  366  Foreign and Commonwealth Office  Main Estimates, 2014-15  Foreign and Commonwealth Office Introduction 1"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", "8 billion in 2011-12 and in future education grants by the Higher Education Funding Council for England 6"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_print.txt", " A contingent liability is disclosed but not accrued, however disclosure is not required if the likelihood of payment is remote"], ["2014-treasury-dec-Modernising_the_taxation_of_corporate_debt_and_derivative_contracts.txt", "  3  Condition A is that the hedging instrument and the hedged item are designated as a hedge by the company"], ["2014-treasury-dec-supplementary_estimates_and_new_estimates_2013_14_120214_correction.txt", " Section G3H3 Within Administration budget a transfer from Hosted Functions to Corporate Services Group to bring budgets in line with internal delegations  91,000  -91,000  Transfers to re-allocate resource budget between operating segments to match spending requirements  680  Cabinet Office  Supplementary Estimates, 2013-14  lxiii"], ["2014-treasury-dec-44695_Accessible.txt", " The government will extend affordable housing capital investment to 2018-19 and 2019-20, to ensure that on average 55,000 new affordable homes per year continue to be delivered"], ["2014-treasury-dec-PESA_2014_-_print.txt", " Figures from 2013-14 reflect adjustment to budgets for changes to local government funding relating to the localisation of business rates and council tax benefit"], ["2014-treasury-dec-45502_Cm_8988_Accessible.txt", "3bn outside the Exchequer, about 500 million is retained in liquid assets"], ["2014-treasury-dec-Efficiency_and_reform_in_the_next_Parliament.txt", "3 billion for 2013-14, against a 2009-10 baseline11 - the equivalent of nearly 830 for each working household in Britain"], ["2014-treasury-dec-main_supply_estimates_2014_2015_web.txt", " A small section of the Agency's work, which is considered to be in the public interest, remains centrally funded"], ["2014-treasury-dec-44695_Accessible.txt", "181 It is essential that growth is balanced and shared across the whole country, not focused in a few areas"], ["2014-treasury-dec-PU1719_HMT_Science_.txt", " Alongside tax incentives, and despite the difficult fiscal period, the ring-fenced 4"], ["2014-treasury-dec-main_supply_estimates_2014_2015_print.txt", " As the authority for any spending financed by NICs is provided for in legislation, the proportion of the NHS Commissioning Board known as NHS England costs funded by NICs will be reported as non-voted DEL 3"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", " 2 Other non-current financial assets include Available-for-Sale assets loans and advances"], ["2014-treasury-dec-New_Clause_1.txt", "  2  The total amount that may be brought into account in respect of the payments for the purposes of calculating the company\u2019s ring fence profits in an accounting period is limited to the hire cap"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_web.txt", " I recommended using a benefits calculator to check possible entitlements, and that she contact her utility providers and creditors to inform them of her situation"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", "9  Decrease in other non-trade receivables  Net increase decrease in cash and cash equivalents Cash and cash equivalents at the beginning of the period  21 21  1"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " It does this by providing a 100 per cent capital allowance for the capital costs incurred of renovating, converting or repairing certain business properties that have been unused for at least a year in assisted areas of the United Kingdom"], ["2014-treasury-dec-45502_Cm_8988_Print.txt", " Recommendation Departments should collect and apply intelligence on concerns raised by whistleblowers from the full range of arm's length bodies and other providers involved in their sectors"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", " UKAR includes Bradford  Bingley plc, NRAM plc and subsidiaries"], ["2014-treasury-dec-OLD_complete_v3.txt", "  Impact on business including civil society organisations  This measure is expected to have a negligible one off familiarisation impact on businesses overall"], ["2014-treasury-dec-spend04_sciencedoc_1_090704.txt", "2 The Wellcome Trust investing in UK science in partnership with Government Since 1998, the Government has developed a productive partnership with the Wellcome Trust to deliver on their shared goals of securing a strong UK science base to meet the country\u2019s needs in the biomedical sciences"], ["2014-treasury-dec-FSCS_annual_report_2014_print.txt", "  Net expected return on the pension assets Net expected return on the pension assets comprises the expected return on the Pension Scheme assets less interest on Pension Scheme liabilities"], ["2014-treasury-dec-FRAB__120__Minutes_of_meeting.txt", " He noted he was relieved to see that the approach only refers to restrictions not constraints"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " There are a number of payments that registered pension schemes are authorised to make as lump sums"], ["2014-treasury-dec-Remittance_Basis_Charge.txt", "  Proposed revisions The charge for people who have been resident in the UK for 7 of the past 9 tax years will remain at 30,000"], ["2014-treasury-dec-FSCS_annual_report_2014_print.txt", " But we are also conscious that we must modernise our service to reflect the way consumers want  BW FSCS book"], ["2014-treasury-dec-elps_main_doc_final.txt", "17 Equitable Life policies which have been surrendered non-contractually may have been subject to a Market Value Adjustment MVA"], ["2014-treasury-dec-OLD_complete_v3.txt", "  Monitoring and evaluation The measure will be kept under review through communication with taxpayer groups affected by the measure"], ["2014-treasury-dec-government_financial_reporting_manual_201314.txt", "  This summary should show separately transactions in assets that are reported in the Statement of Financial Position and those that are not"], ["2014-treasury-dec-131010_Letter_and_annexes_from_HMT_to_Govt_Actuary_2.txt", " As part of this preparatory work, a resulting draft set of Directions is attached to this letter as Annex D"], ["2014-treasury-dec-PESA_2014_-_print.txt", " Economic affairs 674  945  808  623 1,009  507  481  1,030  601  529  564  585  596  577  629  860  722  583 956  515  555  825  506  535  516  557  560  583  of which enterprise and economic development 121  207 202  106 188  124 116 123 116 109 80 147 68 84  115  166 135  104 185  168 120 118 101 100 78 136 73 77  of which science and technology 48  22 38  49 50  47 42 44 43 34 66 65 54 37  42  21 34  43 47  37 35 38 35 29 59 58 49 29  of which employment policies 49  59 70  49 43  66 53 54 49 61 41 54 36 36  46  66 61  44 40  61 50 50 45 56 37 50 31 32  of which agriculture, fisheries and forestry 91  172 311  71 168  79 50 81 104 66 122 10 52 131  92  153 326  74 159  77 52 75 99 66 96 13 89 133  of which transport 365  348 324  348 560  261 335 283 251 258 292 754 272 220  334  315 304  317 525  240 302 277 237 283 236 569 312 243  5"], ["2014-treasury-dec-EEA_Accounts_2013-14_-_web.txt", "  6  EXCHANGE EQUALISATION ACCOUNT REPORT AND ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2014  Management Commentary 18"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", "5 between 1991-92 and 1995-96 eroded the real value of existing debt stocks so that public sector net debt declined by around 6 of GDP over the period"], ["2014-treasury-dec-MCD_annex_b_impact_assessment.txt", " Transition Constant Price  Present Value  Low  Optional  Optional  Optional  High  Optional  Optional  Optional  0  0  0  Best Estimate  Description and scale of key monetised costs by main affected groups\u2019  Mortgage lenders and intermediaries for second charge mortgage lenders, 0 additional costs as a result of requiring an FCA mortgage permission rather than a consumer credit permission"], ["2014-treasury-dec-AS2014_distributional_analysis_final.txt", " Tax and welfare changes that can be modelled robustly at a household level are derived using HM Treasury\u2019s tax and benefit static microsimulation model as described below"], ["2014-treasury-dec-45502_Cm_8988_Accessible.txt", "1  The Government agrees with the Committee\u2019s recommendation"], ["2014-treasury-dec-elps_main_doc_final.txt", " It is intended that payments will be made using the delivery bodys banking agreement and that any banking fee imposed by the overseas bank for receipt of such monies in this way will be borne by the policyholder"], ["2014-treasury-dec-FRAB_121_02_simplifying_and_streamlining_annual_report_and_accounts.txt", " The Accountability section will, therefore, provide information that will enable the user to assess whether the entity i has the governance structure in place to meet its objectives, ii whether it has complied with key rules and requirements related to the remuneration of directors and other staff, and iii remained within the voted limits on resource and capital spending set by Parliament, complied with other authorities governing the entity, and met requirements imposed by the relevant accounting standards"], ["2014-treasury-dec-FRAB__119__04_-_WGA_2011-12_key_facts_and_figures.txt", " They increased by 15 billion in the year mostly due to revaluations"], ["2014-treasury-dec-AS2014_distributional_analysis_final.txt", "I show the combined impact on households of changes to public service spending, tax and welfare since June Budget 2010, including measures announced at Autumn Statement 2014"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", " The net assets of some of the entities are included in the WGA as equity investments, for example the state-owned banks are included in the accounts of the Treasury"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_print.txt", " When we launched in 2010 we were a lone voice"], ["2014-treasury-dec-44695_Autumn_Statement__Print_ready_.txt", " The 2014-15 baseline for calculating the TME growth rule excludes the OBR\u2019s forecast Allowance for Shortfall"], ["2014-treasury-dec-PU1624_final__web_.txt", " Budgeting rules apply to all bodies in Central Government"], ["2014-treasury-dec-Fact_sheet_ISA_8.txt", " Other amounts from previous years may be transferred as a whole or in parts, as you wish, however not all ISA providers will allow part transfer, so you should check with your provider first"], ["2014-treasury-dec-2-local-welfare-provision-review-nov-2014.txt", " We have a tender process for the provision of services every two years"], ["2014-treasury-dec-44369_Cm_8958_accessible.txt", "  6 Committee of Public Accounts conclusion The MPA\u2019s assessment of major projects does not cover value for money considerations"], ["2014-treasury-dec-FRAB__119__08_-_Annex_I1_-_DEPARTMENT_YELLOW_2014-15.txt", " Does not include any amounts included in a trust statement  15  2014-15  DEPARTMENT YELLOW ILLUSTRATIVE ACCOUNTS  This information should be provided for the core department and its agencies and for the departmental group on a consolidated basis"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " Paragraph 15 repeals section 35 of VERA"], ["2014-treasury-dec-FRAB__119__08_-_Annex_H_-_2014-15_FReM.txt", " This is practical guidance and it is for the relevant authority to determine whether entities are required to apply it"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " Paragraphs 84-87 make amendments to the Individual Savings Account Regulations 1998"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", "  2  Omit section 65 dispensations relating to benefits for certain employees"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", " The value of the derivative is reduced as gilt interest is transferred"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", " Where output tax is charged or input VAT is recoverable, the amounts are stated net of VAT"], ["2014-treasury-dec-PESA_2014_-_print.txt", "6 General public services n"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_web.txt", " As more and more people use the Service, act on what they find, and recommend to friends and family that they too come to us for help and guidance, we can develop real momentum and start to realise our goal of helping people understand the difference good advice about money can make to their lives"], ["2014-treasury-dec-Modernising_the_taxation_of_corporate_debt_and_derivative_contracts.txt", " 2 In subsection 1, for paragraph b substitute b section 607A company is not, or has ceased to be, party to derivative contract applied to the cessation, and"], ["2014-treasury-dec-main_supply_estimates_2014_2015_web.txt", " In discharging these responsibilities, particular regard is given to - observing any accounting and disclosure requirements including any Accounts Direction and applying suitable accounting policies on a consistent basis - making judgements and estimates on a reasonable basis - stating whether applicable accounting standards, as set out in the Financial Reporting Manual FReM, or an organisation\u2019s version of it, have been followed, and explain any material departures in the accounts and - preparing the accounts on a going concern basis"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " Paragraphs 129-141 make amendments to various provisions of ITEPA, FA 2004, ITTOIA and CTA 2009"], ["2014-treasury-dec-main_supply_estimates_2014_2015_print.txt", " Income from investments, such as the NESTA Trust"], ["2014-treasury-dec-FRAB__119__02_-_IFRS_13_Fair_Value_Measurement.txt", " What will this mean for valuation methodologies 23"], ["2014-treasury-dec-Diverted_Profits_Tax.txt", " The recipient would have 30 days to make representations and the designated HMRC officer may consider certain specified matters within a further 30 day period before either issuing a charging notice on the original or a revised amount, or confirming that no charge arises"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " Any determination and discretions that are not published cannot be taken into account when calculating Tier 1 capital equity and liabilities"], ["2014-treasury-dec-44695_Autumn_Statement__Print_ready_.txt", "50 This Autumn Statement package includes measures which will take forward existing commitments for up to 42,000 homes, release land with capacity for up to 150,000 homes and commit to new measures to support up to 133,000 homes"], ["2014-treasury-dec-PU1719_HMT_Science_.txt", " Increasingly that is changing"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", "  RESOLUTION 15  FINANCE BILL 2014 CLAUSE 21  BACKGROUND NOTE 9"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_print.txt", "4  Fee revenue - Debt Advice  7  34,484"], ["2014-treasury-dec-Notice_Russia_010221.txt", " The following entry has been amended and is still subject to an asset freeze  Viktor YANUKOVYCH Group ID 12891 What you must do 5"], ["2014-treasury-dec-45502_Cm_8988_Print.txt", "  PAC RECOMMENDATION 2 Departments need to improve their links with sponsored bodies and collect more accurate information on when they use their cash"], ["2014-treasury-dec-MCD_draft_regulations.txt", " d Article 54 was amended by S"], ["2014-treasury-dec-39796_Cm_8847_Accessible.txt", " It could draw on a full range of cross-government and property experience in its review, to offer advice on the key challenges facing the Household ahead on options for Royal travel and protecting the properties in the Royal estate"], ["2014-treasury-dec-Modernising_taxation.txt", " There may be some savings through revised legislation being easier to operate"], ["2014-treasury-dec-Aggregates_levy_-_credits_in_Northern_Ireland.txt", " Operational impact m HMRC or other Other impacts  Operational costs of the DoE in NI and for HMRC will be negligible"], ["2014-treasury-dec-44695_Accessible.txt", "3 Company and other tax credits 1"], ["2014-treasury-dec-EEA_Accounts_2013-14_-_web.txt", " The creditworthiness of these counterparties and issuers is subject to regular scrutiny by the Bank, through analysis in the Risk Management Division RMD and review by the Bank\u2019s Credit Ratings Advisory Committee CRAC chaired by the Head of RMD"], ["2014-treasury-dec-140220_Letter_and_annexes_from_HMT_to_Govt_Actuary_3.txt", " or the part of Direction 18 which relates to Direction 57 needs to refer to the effective date"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", "105 While UK electricity prices are currently close to the International Energy Agency IEA average, a typical EII in Britain currently pays almost 50 more for their electricity than they do in France, and the cost to businesses of policies to deliver new low-carbon energy infrastructure is set to increase by around 300 by 2020"], ["2014-treasury-dec-45502_Cm_8988_Accessible.txt", " Recommendation Departments should assess whether whistleblowing arrangements are effective by making better use of currently available measures, such as the civil service survey, and introducing others, such as trends in the number of whistleblowing cases and the timeliness of investigations"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", "9  Trade and other payables were held across a wide range of public sector entities and primarily relate to day-to-day business delivery costs"], ["2014-treasury-dec-06._2013-14_MAGENTA_PENSION_SCHEME.txt", "1  Total annual compensation payable Lump sums payable recoverable from employers Total lump sums payable  12"], ["2014-treasury-dec-Tackling_marketed_tax_avoidance.txt", " Equally, if the taxpayer continues to pursue their claim and is successful then they will get their money back with interest"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", "  RESOLUTION 66  FINANCE BILL 2014 CLAUSE 95 SCHEDULE 17  EXPLANATORY NOTE CLAUSE 95 GOODS CARRIED AS STORES SUMMARY 1"], ["2014-treasury-dec-FRAB__120__07_-_Annex_C_-_FT_ARM_14-15.txt", " Changes in accounting policy arising from the introduction of a new standard or interpretation shall be implemented in accordance with the specific transitional provisions, if any, of that standard or interpretation"], ["2014-treasury-dec-UK_Sovereign_Sukuk_PLC_Offering_Circular.txt", "  27  USE OF PROCEEDS "], ["2014-treasury-dec-FRAB__120__07_-_Annex_C_-_FT_ARM_14-15.txt", " Contingent liabilities are not recognised, but are disclosed in note XX, unless the probability of a transfer of economic benefits is remote"], ["2014-treasury-dec-survivor-benefits-in-occupational-pension-schemes-annex-b.txt", " The most significant assumptions for these calculations that were adopted for the NHSPS 95 calculations are below further information on the assumptions adopted are included in the NHSPS actuarial valuation as at 31 March 2012 which was published on 9 June 2014 21    Life expectancies from age 60 Current Future pensionersdependants pensionersdependants  age 60 in 2012  age 45 in 2012  Male  30"], ["2014-treasury-dec-Public_Spending_Statistics_July_2014_consolidated_revised.txt", " Recreation, culture and religion  0"], ["2014-treasury-dec-Payment_systems_regulator_IA.txt", " 4 Market forces can sometimes fail to deliver effective competition, if for example, mergers lead to a high degree of concentration or if high barriers to entry prevent new and innovative companies from accessing markets"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", "  116\u2003\u2003 Annual report and accounts 2013-14  Defined benefit schemes A defined benefit plan is a pension arrangement that defines an amount of pension benefit that an employee will receive during retirement, usually dependent on one or more factors such as age, years of service and salary"], ["2014-treasury-dec-PESA_2014_-_print.txt", " Annually Managed Expenditure AME is spending included in TME that does not fall within DELs"], ["2014-treasury-dec-PU1719_HMT_Science_.txt", " These reliefs put money into the hands of businesses making investment decisions"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", " This makes it useful for economic analysis and in policy creation"], ["2014-treasury-dec-FRAB_121_07_IFRS_13_annex_exposure_draft_of_proposed_amendments_to_FReM.txt", " 4 Structure of exposure draft "], ["2014-treasury-dec-EEA_Accounts_2013-14_-_print.txt", " The EEA has provided foreign currency services for a number of government departments and agencies during the year"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", "1 million 2011-12 5"], ["2014-treasury-dec-37630_Budget_2014_Web_Accessible.txt", " The new power will only apply to tax avoidance schemes that are disputed by HMRC"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", "  Subsection 7 amends Schedule 4 to CTA 2009"], ["2014-treasury-dec-OLD_complete_v3.txt", " These areas remain under review, but legislation will be deferred for further development"], ["2014-treasury-dec-Notice_South_Sudan_210121.txt", "  check whether you maintain any accounts or hold any funds or economic resources for the persons set out in the Annex to this Notice  ii"], ["2014-treasury-dec-supplementary_estimates_and_new_estimates_2013_14_120214_correction.txt", " The timing and amounts of any liability are uncertain, depending on the nature of any injury and whether the courts decide that compensation is due"], ["2014-treasury-dec-OLD_complete_v3.txt", " If the employee is liable for the charge, it is applied as a single figure"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", " Clarity is expected by 31 March 2015"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " A drawdown pensioner whose relevant income is at or above the threshold can apply not to be subject to the restrictions on withdrawals prescribed in pension rule 5 or pension death benefit rule 4 as appropriate"], ["2014-treasury-dec-Research_and_development_tax_credits_-_consumables.txt", " The UK RD regimes provide relief for expenditure on RD, including the cost of materials and other items, such as water, fuel and power used up or transformed in the RD activity"], ["2014-treasury-dec-FRAB_121_07_IFRS_13_annex_exposure_draft_of_proposed_amendments_to_FReM.txt", " operational assets used to deliver either front line services or back office functions should be measured at their current value in existing use"], ["2014-treasury-dec-PESA_2014_-_print.txt", " These increases will be offset by any deposits at Supplementary Estimates in future years so are excluded from spending totals"], ["2014-treasury-dec-Country_and_Regional_Analysis_November_2014_Combined.txt", " See Annex E in PESA 2014 for further information on this framework"], ["2014-treasury-dec-Govt_NC4_and_NS3_Cooperative_societies.txt", " Paragraphs 2 to 14 amend consequential amendments made by Schedule 4 of the Cooperative and Community Benefit Societies Act 2014"], ["2014-treasury-dec-37630_Budget_2014_Web_Accessible.txt", "2 sets out the government\u2019s consolidation plans over this Parliament"], ["2014-treasury-dec-main_supply_estimates_2014_2015_print.txt", " Table 3 in Section 5 shows the control limits for all expenditure voted and nonvoted within resource DEL for 2014-15 for the Main Estimates presented on 29 April"], ["2014-treasury-dec-promoters_of_tax_avoidance_schemes_amendment_of_return_to_take_account_of_relevant_judicial_rulings_and_dotas.txt", "  2  An authorised officer, or an officer of Revenue and Customs with the approval of an authorised officer, may as often as is necessary for the purpose mentioned below by notice in writing require P a to provide information, or b to produce a document, if the information or document is reasonably required for the purpose of monitoring whether and to what extent the person is complying with the conditions in the conduct notice"], ["2014-treasury-dec-AS2014_policy_costings_final.txt", "  Post-behavioural Exchequer impact m  Exchequer impact  10  2014-15  2015-16  2016-17  2017-18  2018-19  2019-20  -395  -760  -840  -850  -815  -785  Areas of uncertainty The main uncertainty is the size of the behavioural response to the reformed SDLT regime"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_print.txt", "4  Surplus income over expenditure for the year  352"], ["2014-treasury-dec-PU1667_Tax-Free_Childcare__consultation_on_childcare_account_provision.txt", " Would require return on investment and profit on account provision"], ["2014-treasury-dec-Partnerships_Salaried_member_rules.txt", " This is intended to reassure her that in her first year, she will be remunerated at least the amount she was paid at her previous firm"], ["2014-treasury-dec-FRAB__119__08_-_Annex_G4_-_MAGENTA_PENSION_SCHEME_2013-14.txt", " Where the FReM permits a choice of accounting policy, the accounting policy which has been judged to be most appropriate to the particular circumstances of the Scheme for the purpose of giving a true and fair view has been selected"], ["2014-treasury-dec-PU1616_OTS_employee_benefits_final_report.txt", "  1  This information is available at httpwww"], ["2014-treasury-dec-Tackling_marketed_tax_avoidance.txt", " 2 Condition A is that a a tax enquiry is in progress into a return or claim made by P in relation to a relevant tax, or b P has made a tax appeal but that appeal has not yet been determined by the tribunal or court to which it is addressed, or abandoned or otherwise disposed of"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", "0 million of payments, warrants of 32"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " Subsection 10 describes how, for the purpose of subsection 6b, Clause 6 applies in determining whether an alternative provision would have resulted in an effective tax mismatch"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " Clause 268 introduces a higher standard of reasonable excuse and reasonable care for monitored promoters and their clients for certain obligations under the Disclosure of Tax Avoidance Schemes DOTAS rules"], ["2014-treasury-dec-44369_Cm_8958_accessible.txt", "1  The Government disagrees with the Committee\u2019s recommendation"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", "  Annual report and accounts 2013-14\u2003\u2003 143  21"], ["2014-treasury-dec-36048_Cm_8774.txt", "1 BACS is the preferred method of payment and is used by all departments"], ["2014-treasury-dec-44695_Accessible.txt", "2 billion of financing from coinage this year to date A"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " Subsection 1 of new section 863G provides that no regard is to be had to any arrangements with a main purpose of securing that new section 863A2 of ITTOIA 2005 does not apply to an individual member of the LLP"], ["2014-treasury-dec-DAO_GEN_04-14_Accounts_Direction_2014-15_18_December_2015.txt", "  Ross Campbell Deputy Director, Government Financial Reporting Her Majesty\u2019s Treasury 18 December 2014  Page 23 of 29  Appendix 1 to Annex G Trust Statement for the year ended 31 March 2015 1"], ["2014-treasury-dec-elps_main_doc_final.txt", "25 If a policyholder purchased their policy in a foreign currency, i"], ["2014-treasury-dec-PU1638_policy_costings_bud_2014_with_correction_slip.txt", " This leads to an increase in income tax received in early years as individuals will now pay tax on the withdrawals from their pension pot"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " This clause stops tax avoidance schemes involving total return swaps"], ["2014-treasury-dec-37630_Budget_2014_Web_Accessible.txt", "118 Controlled Foreign Companies  The government will reinforce the Controlled Foreign Company CFC regime to prevent UK base erosion caused by the transfer of intragroup interest income offshore or by moving a foreign affiliate\u2019s bank debt into a UK company"], ["2014-treasury-dec-FRAB_121_07_IFRS_13_annex_exposure_draft_of_proposed_amendments_to_FReM.txt", " Where there is no value in use, the asset should be valued using depreciated replacement cost"], ["2014-treasury-dec-frem_accounting_for_business_combinations_under_common_control_guidance.txt", " accumulated depreciation should be transferred, with Revaluation Reserves and accumulated depreciation corresponding adjustments to the general fund reserve"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " The Care Act 2014 will  if passed - establish the NHS bodies referred to in the clause"], ["2014-treasury-dec-supplementary_estimates_and_new_estimates_2013_14_120214_correction.txt", " The costs incurred from the collection of debt arising from overpayments of benefit and on behalf of other public and private sector bodies"], ["2014-treasury-dec-03._2013-14_DEPARTMENT_YELLOW.txt", "1 Operating leases Total future minimum lease payments under operating leases are given in the table below for each of the following periods"], ["2014-treasury-dec-03._2013-14_DEPARTMENT_YELLOW.txt", " Where the department has material quantifiable guarantees, indemnities and letters of comfort these should be disclosed, including an explanation of movements where necessary"], ["2014-treasury-dec-39796_Cm_8847_Accessible.txt", "  6 Committee of Public Accounts conclusion The Treasury\u2019s criteria for approving special severance payments are too narrow, focusing on cost alone and ignoring wider value for money issues"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", "  Scope of the audit of the financial statements An audit involves obtaining evidence about the amounts and disclosures in the financial statements sufficient to give reasonable assurance that the financial statements are free from material misstatement, whether caused by fraud or error"], ["2014-treasury-dec-Treasury_minutes_print.txt", " Therefore, any provision will be void to the extent it seeks to do so"], ["2014-treasury-dec-PESA_2014_-_print.txt", "2 Community development 6"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", "201 Avoidance involving capital losses  The government will amend the operation of a Targeted Anti-Avoidance Rule relating to chargeable gains, confirming that it applies generally to counter the contrived use of capital losses to reduce income profits by whatever means"], ["2014-treasury-dec-IFRS_16_Application_Guidance_December_2020.txt", " A customer controls the use of an identified asset if they have the right to obtain substantially all of the economic benefits from use of the asset, and the right to direct the use of that asset"], ["2014-treasury-dec-PU1678_final__1_.txt", "1 When a bank enters insolvency, creditors of that bank are entitled to a claim on the residual assets"], ["2014-treasury-dec-UK_Sovereign_Sukuk_PLC_Offering_Circular.txt", " No Certificateholder shall be entitled to cause the sale or other disposition of any of the Trust Assets other than as expressly contemplated in the Transaction Documents"], ["2014-treasury-dec-Public_Spending_Statistics_July_2014_consolidated_revised.txt", "  CENTRAL GOVERNMENT OWN EXPENDITURE 1"], ["2014-treasury-dec-government_financial_reporting_manual_201314.txt", " 16 Fees and charges information to be provided by departments, executive agencies, non-departmental public bodies and trading funds for fees and charges raised under legislation enacted by the UK Parliament or as determined by the relevant authorities "], ["2014-treasury-dec-44695_Autumn_Statement__Print_ready_.txt", "1 in the year to September, but remain below their peak in real terms"], ["2014-treasury-dec-FSCS_annual_report_2014_print.txt", " The future is, of course, full of uncertainty the reality is that there are always going to be potential changes that impact on our work"], ["2014-treasury-dec-government_financial_reporting_manual_201314.txt", "6 Where legislation requires or permits part of the revenue collected to be surrendered and part to be retained by the entity, the full amount shall be included in the Trust Statement, and the amount to be retained shall be recorded as an appropriation of net revenue in the Trust Statement and, equally, as revenue in the Statement of Comprehensive Net Expenditure"], ["2014-treasury-dec-140808_Housing_Zones_Prospectus.txt", " A number of reporting obligations will be included within the contract to allow the appropriate monitoring of the investments"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", "33 The most significant elements of expenditure were social security benefits, staff costs and purchase of goods and services, which are discussed in further detail below"], ["2014-treasury-dec-PESA_2014_-_print.txt", "21 In budgets the write-off of stocks covers items such as military expenditure and medical stocks that are treated as being consumed at the point of purchase in National Accounts"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", " 3  Outturn  million  Budget  2009-10  2010-11  2011-12  2012-13  2013-14  2014-15  2015-16  Capital DEL Core Treasury Debt Management Office Infrastructure Finance Unit Ltd Asset Protection Agency  52 1 3  40 1 2  36 -  1 17 -  3 3 -  14 1 -  3 -  Total Capital DEL  56  43  36  18  6  15  3  40,653  2,241  4,571  -  -  -  461 5 6,468  4,937 284 1 7,073  3,015  -  40,653  2,241  4,571  6,924  11,725  3,015  -  40,709  2,198  4,535  6,906  11,731  3,000  3  18,446  14,392  22,779  26,400  5,716  4,097  141  Capital AME Assistance to financial institutions Credit easing MAS UKAR  Para ref  5"], ["2014-treasury-dec-supplementary_estimates_and_new_estimates_2013_14_120214_correction.txt", " Section D4 A transfer to Efficiency and Reform from HM Revenue and Customs to fund crossgovernment Digital Inclusion team  26,000  xxiv"], ["2014-treasury-dec-PU1624_final__web_.txt", " Budget cover may not be reprioritised from within the ring-fence"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " The availability of a deduction is subject to the existing prohibitions that apply to deductions for management expenses"], ["2014-treasury-dec-45502_Cm_8988_Print.txt", "1  The Government agrees with the Committee\u2019s recommendations"], ["2014-treasury-dec-OLD_complete_v3.txt", " There should not be any significant impact on competition with other business sectors"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_print.txt", "  A look back at 201314  11  Our performance We have met  and in many cases exceeded  all the key performance indicators KPIs set out in our Business Plan for 201314 and agreed with the Financial Conduct Authority"], ["2014-treasury-dec-45502_Cm_8988_Accessible.txt", " The Cabinet Office and the Treasury work closely together to monitor departments\u2019 delivery, including through the operation of Treasury spending controls on key programmes, policies and areas of expenditure, collection of Management Information, and through the work of the Major Projects Authority"], ["2014-treasury-dec-supplementary_estimates_and_new_estimates_2013_14_120214_correction.txt", " The opinion is largely based on the amount of error found during checks of claims submitted by the Department, as Managing Authority of the ESF in England and Gibraltar, to the EU"], ["2014-treasury-dec-Wales_Bill_-_Impact_Assessment_-_Report_Stage_-_Final_10_6_14_pdf.txt", " Consistent with the UK Government\u2019s Statement of Funding Policy, these costs of devolution will need to be met by the Welsh Government"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", " 109 Measurement and classification "], ["2014-treasury-dec-FRAB__119__09_-_Draft_Code_of_Practice_on_Local_Authority_Accounting_2014-15_with_Annexes.txt", " This report also sets out the process for considering amendments to the Code as a result of the work on accounting for schools and the separate CIPFALASAAC consultation on Simplifying and Streamlining the Presentation of Local Authority Financial Statements"], ["2014-treasury-dec-FRAB__119__09_-_Draft_Code_of_Practice_on_Local_Authority_Accounting_2014-15_with_Annexes.txt", "  Jointly controlled entity  a joint venture that involves the establishment of a corporation, partnership or other entity in which each venturer has an interest"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " Clause 219 establishes a late payment penalty in respect of an accelerated payment"], ["2014-treasury-dec-Fuel_duty_-_aqua_methanol.txt", " Regulation 3 amends regulation 2 of the principal Regulations so that it includes references to aqua methanol and aqua methanol duty"], ["2014-treasury-dec-main_supply_estimates_2014_2015_web.txt", " Net spending by arm\u2019s-length bodies"], ["2014-treasury-dec-main_supply_estimates_2014_2015_web.txt", " The net additional programme costs for early warning, crisis management, conflict resolutionpeace-making, peace-keeping and peace-building activities in other parts of the World"], ["2014-treasury-dec-PESA_2014_-_print.txt", "20 below and    the contribution of the main public service pensions schemes to TME"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_print.txt", "  Remuneration Strategy The Remuneration Committee is responsible for ensuring the Money Advice Service has a comprehensive effective and value for money total reward strategy and framework that enables the organisation to attract, retain and motivate a high-calibre workforce to deliver the organisation\u2019s objectives"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " Subsection 1 amends section 79 of the Inheritance Tax Act 1984 IHTA"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " 20042065 relevant amending instruments are 20071640, 2008753, 2014471, 2015  "], ["2014-treasury-dec-government_financial_reporting_manual_201314.txt", " Further guidance on the day-to-day management of the Consolidated Fund and the links with departments is available from HM Treasury\u2019s Exchequer Funds and Accounts Team"], ["2014-treasury-dec-36048_Cm_8774.txt", "  Work in progress 31 March 2014"], ["2014-treasury-dec-39796_Cm_8847_Print_Ready.txt", "2 As already noted at the Committee\u2019s hearing, the Taskforce is working with departments to improve the prevention, identification, recovery and reporting of fraud and error losses"], ["2014-treasury-dec-37630_Budget_2014_Web_Accessible.txt", " This will speed up the process for SMEs seeking finance from challenger banks or other alternative finance providers"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", "  The Corporate Governance Code and boards\u2019 effectiveness 3"], ["2014-treasury-dec-Carbon_price_floor_-_fossil_fuels_in_CHPs.txt", " Paragraphs 24B and 621bb have been amended by section  of the Finance Act 2015 c"], ["2014-treasury-dec-Efficiency_and_reform_in_the_next_Parliament.txt", " In the wider public sector the Government will enable reforms that are just as comprehensive, because the potential benefits are great"], ["2014-treasury-dec-FRAB__120__07_-_Annex_C_-_FT_ARM_14-15.txt", "  NHS foundation trusts are, however, required to complete foundation trust consolidation reports FTC forms, which need to be prepared on a consistent basis in order to support the preparation of consolidated accounts of NHS foundation trusts"], ["2014-treasury-dec-03._2013-14_DEPARTMENT_YELLOW.txt", "  Core Department  Core Department  Agencies  201X-1Y  201W-1X  000  000  Departmental Group  Core Department  Core Department  Agencies  Departmental Group  Monetary assets such as bank balances and monies on deposit Listed securities Total  Other significant assets held at the reporting period date to which it was not practical to ascribe monetary values comprised insert details of any investments in unlisted non monetary financial assets and of physical assets"], ["2014-treasury-dec-Russia.txt", "Other Information UK Sanctions List RefRUS0103 Date designated on UK Sanctions List 31122020 UK Statement of ReasonsIn her capacity of former so-called 'Minister of Foreign Affairs' she was responsible for defending the so-called 'Donetsk People's Republic' thus undermining the territorial integrity, sovereignty and independence of Ukraine"], ["2014-treasury-dec-FSCS_annual_report_2014_web.txt", " A selection panel, which includes FCA and PRA representation, carries out the selection exercise, following which the panel\u2019s recommendations for Board appointments are put to the FCA and the PRA for approval"], ["2014-treasury-dec-Russia.txt", "Since 4 September 2015 Chairman of the People\u2019s Council of the Donetsk People\u2019s Republic"], ["2014-treasury-dec-PESA_2014_-_print.txt", " Information on methods and data quality is provided in the sections below"], ["2014-treasury-dec-Wales_Bill_Command_Paper_-_English.txt", " In order to keep the administrative burdens on businesses and individuals across the UK to a minimum, HMRC would expect the rules for the application of Scottish and Welsh rates of income tax to be the same unless there are good reasons for different treatment"], ["2014-treasury-dec-37630_Budget_2014_Web_Accessible.txt", "199 At Autumn Statement 2013, the government announced that it would, following consultation, introduce a new requirement for taxpayers to pay disputed tax upfront where the avoidance scheme being used has been defeated in another party\u2019s litigation through the courts"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", " 37 International Financial Reporting Standards IFRS"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", "  RESOLUTION 84  FINANCE BILL 2014 CLAUSE 283 SCHEDULE 33  49"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", " Loans from HMT predominantly comprise loans made to financial institutions at a time when they could not obtain loans from the financial markets and loans provided to make payments  120\u2003\u2003 Annual report and accounts 2013-14  to deposit holders in failed institutions"], ["2014-treasury-dec-FSCS_annual_report_2014_print.txt", " We were delighted to finally receive compensation from FSCS"], ["2014-treasury-dec-45502_Cm_8988_Print.txt", " This is the Government response to the Committee\u2019s report"], ["2014-treasury-dec-39796_Cm_8847_Accessible.txt", " Any regulatory action would need to be co-ordinated by the EMA"], ["2014-treasury-dec-FRAB_121_02_simplifying_and_streamlining_annual_report_and_accounts.txt", " The Project also provided a significant amount of evidence, however, that that the concept of materiality is currently poorly understood and inconsistently applied by both preparer and auditors"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " duty to aqua methanol from 1 April 2015"], ["2014-treasury-dec-Bereavement_Support_Payment_exemption.txt", " Subsection 4 sets out that the commencement date of the exemption from income tax, will be set out in regulations to be made by the Treasury"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " This clause takes account of the views received during the course of both exercises"], ["2014-treasury-dec-10460-001_National_Loans_Fund_Account.for_web.txt", " He has statutory authority to examine and report to Parliament on whether departments and the bodies they fund have used their resources efficiently, effectively and with economy"], ["2014-treasury-dec-OLD_complete_v3.txt", "  Background to the measure This measure is newly announced at Autumn Statement 2014 and a Technical Note is published alongside this Tax Information and Impact Note"], ["2014-treasury-dec-IFRS_16_Application_Guidance_December_2020.txt", "5 The impact of this change is that there may be more finance subleases under IFRS 16 as compared to IAS 17, as it is more likely that a sublease would transfer substantially all of the risks and rewards incidental to ownership of the right-of-use asset in a head lease, as compared to the underlying asset"], ["2014-treasury-dec-44369_Cm_8958_accessible.txt", " It works in conjunction with the Cabinet Office to oversee the operation of Government as a whole, with the Cabinet Secretary and the newly appointed Chief Executive of the Civil Service working to ensure effective coordination and cooperation between government departments"], ["2014-treasury-dec-OLD_complete_v3.txt", "  122  Corporation tax modernising the taxation of corporate debt and derivative contracts Who is likely to be affected This measure affects companies subject to corporation tax, which issue or hold debt or which are party to derivative contracts"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", "0 billion 2011-12 38"], ["2014-treasury-dec-FSCS_annual_report_2014_print.txt", "  Risks significant to my audit I consider the following areas of particular audit focus to be those areas that had the greatest effect on my overall audit strategy, the allocation of resources in my audit and directing the efforts of the audit team in the current year  First time adoption of International Financial Reporting Standards IFRS  With the first time adoption of IFRS, the accounting treatment for all of the FSCS\u2019s transactions and balances needed to be re-assessed under this new accounting framework"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", "61 It is the significance of the estimated level of uncertainty within the statements, and the potential gross overstatement of income, expenditure, assets and liabilities which has led me to qualify my opinion rather than the potential impact on the annual deficit or net liabilities"], ["2014-treasury-dec-Payment_systems_regulator_IA.txt", " Transition Constant Price  Present Value  Optional  Optional  Optional  Optional  2"], ["2014-treasury-dec-PU1624_final__web_.txt", "3 There will be no scope to carry forward underspends that are not forecast in advance of the Supplementary Estimate"], ["2014-treasury-dec-supplementary_estimates_and_new_estimates_2013_14_120214_correction.txt", "  Annually Managed Expenditure Expenditure arising from Bad debts, impairments and provisions in relation to BIS and Partner Organisations"], ["2014-treasury-dec-FRAB__120__02_-_IFRS_13_Fair_Value.txt", " On balance, this final proposed approach meets the accountability and decision making objectives of financial reporting by providing the right incentives for good asset management, particularly when supplemented by the other asset management controls and incentives which exist in the public sector"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", " 1  Payment of suppliers 1"], ["2014-treasury-dec-FRAB__120__07_-_Annex_C_-_FT_ARM_14-15.txt", " The annual Unitary Payment should be separated between an amount for services and an amount for the property"], ["2014-treasury-dec-PU1678_final__1_.txt", " This is reflected in the existing Banking Act 2009 Banking Group Companies Order 2014 1 and therefore no further implementation is necessary"], ["2014-treasury-dec-main_supply_estimates_2014_2015_print.txt", "  2014-15 Main Supply Estimates 6"], ["2014-treasury-dec-Scotland_analysis__Fiscal_policy_and_sustainability.txt", " As explained in this chapter, the OBR\u2019s forecasts have proven to be around 20 per cent too optimistic in recent years"], ["2014-treasury-dec-Partnerships_Mixed_membership_partnerships__Alternative_investment_fund_managers__Transfer_of_assets___income_Streams_through_partnerships.txt", "  And 127C Excess loss allocation to partners who are individuals 1 Subsection 2 applies if a in a tax year, an individual A makes a loss in a UK property business or an overseas property business as a partner in a firm, and b A\u2019s loss arises, wholly or partly i directly or indirectly in consequence of, or ii otherwise in connection with, relevant tax avoidance arrangements"], ["2014-treasury-dec-03._2013-14_DEPARTMENT_YELLOW.txt", " In accordance with IAS 19, the Scheme Managerstrustees are required to undertake a sensitivity analysis for each significant actuarial assumption as of the end of the reporting period, showing how the defined benefit obligation would have been affected by changes in the relevant actuarial assumption that were reasonably possible at that date"], ["2014-treasury-dec-Diverted_Profits_Tax.txt", "  4  Subsection 3 is subject to subsections 5 to 7"], ["2014-treasury-dec-Children_s_television_tax_relief.txt", " All companies in this sector are eligible, so introduction is unlikely to affect competition within the sector"], ["2014-treasury-dec-EEA_Accounts_2013-14_-_web.txt", " Such instruments include exchange rate forwards, currency swaps, interest rate swaps and interest rate and bond futures"], ["2014-treasury-dec-FRAB__120__02_-_IFRS_13_-_Appendix_B.txt", "42 44 may be presented in aggregate for groups or classes of heritage assets provided this aggregation does not obscure significant information"], ["2014-treasury-dec-PESA_2014_-_print.txt", " Economic data are often quoted as a per cent of GDP to give an indication of trends through time and to make international comparisons easier"], ["2014-treasury-dec-Modernising_the_taxation_of_corporate_debt_and_derivative_contracts.txt", " But in each case the result concerned is only capable of indicating that section 455C4 is not available if it is reasonable to assume that such a result was not the anticipated result when the provisions of this Part that are relevant to the arrangements were enacted"], ["2014-treasury-dec-PU1616_OTS_employee_benefits_final_report.txt", " The key is the record keeping"], ["2014-treasury-dec-Diverted_Profits_Tax.txt", " Subsection 2 cross-refers to subsection 2 of Clause 5 for the meaning of the first party and the second party, with the necessary adaptation"], ["2014-treasury-dec-Final_IA_-_ring-fencing_and_depositor_preference.txt", "64 per cent, which would be equivalent to 9"], ["2014-treasury-dec-Public_Spending_Statistics_July_2014_consolidated_revised.txt", "12 Total Managed Expenditure by departmental group and other expenditure, 2009-10 to 2013-14  Total Managed Expenditure by departmental group Education 1 NHS Health 1 Personal Social Services Health 2 Transport CLG Communities CLG Local Government Business, Innovation and Skills Home Office Justice Law Officers' Departments Defence 1 Foreign and Commonwealth Office International Development Energy and Climate Change Environment, Food and Rural Affairs Culture, Media and Sport Work and Pensions Scotland Wales Northern Ireland Chancellor's Departments 3 Cabinet Office 1 Small and Independent Bodies Total departmental expenditure 4 Central government gross debt interest Locally financed expenditure Public sector depreciation Net expenditure transfers to the EU Public corporations' own-financed capital expenditure Accounting adjustments Total other expenditure 5 TOTAL MANAGED EXPENDITURE 6  2009-10 outturn  2010-11 outturn  2011-12 outturn  2012-13 outturn   million 2013-14 outturn  67,120 114,649 1,362 15,049 13,717 27,348 25,966 10,947 10,117 725 44,634 2,308 6,918 3,444 2,880 6,911 155,506 30,896 15,499 18,230 55,777 9,897 1,305 641,206 30,479 31,213 19,999 6,419 8,191 -64,105 32,196 673,402  47,046 89,450 1,471 12,975 10,990 25,442 22,448 13,948 9,499 654 36,477 2,287 7,770 8,327 2,305 7,139 160,522 31,701 15,395 14,372 29,885 -5,009 1,288 546,381 45,165 28,287 20,784 8,414 9,302 36,372 148,324 694,705  66,958 122,426 13,208 5,538 26,113 21,672 13,458 8,887 618 45,185 2,228 7,917 6,286 2,318 7,098 166,904 30,786 14,934 18,543 23,441 11,187 1,501 617,206 48,375 37,953 21,625 7,702 6,958 -45,114 77,499 694,705  64,966 124,101 12,672 4,341 23,329 22,721 12,901 9,416 598 41,584 2,114 7,943 8,526 2,361 7,358 173,155 30,855 15,003 18,541 23,836 11,881 1,317 619,518 47,549 30,265 22,528 9,131 7,081 -61,916 54,638 674,156  65,849 127,929 13,133 6,205 27,605 21,819 12,695 7,556 574 40,735 2,183 10,134 7,846 2,142 5,960 170,595 31,375 15,324 18,625 40,256 12,117 1,406 642,064 47,384 30,224 23,359 9,716 8,197 -46,688 72,192 714,256  1 The main pension schemes are reported under IAS19 accounting requirements, the reconciliation to National Accounts is explained in Annex D"], ["2014-treasury-dec-Modernising_the_taxation_of_corporate_debt_and_derivative_contracts.txt", " Sections 308 and 597 will be amended to bring the calculation of taxable amounts in line with the usual approach to the computation of profits, for both commercial and tax purposes"], ["2014-treasury-dec-central_african_republic.txt", "Position 1 General 2 Minister for Security 3 Director General of the Extraordinary Committee for the Defence of Democratic Achievements Other Information UK Sanctions List RefCAF0004 UN Ref CFi"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " The instrument also makes some consequential amendments"], ["2014-treasury-dec-FRAB__119__Minutes.txt", " Ian Carruthers agreed with points already raised and noted that CIPFA also consulted on the topic over the summer"], ["2014-treasury-dec-Social_investment_tax_relief__SITR__draft_guidance.txt", " When an investment in a qualifying debt instrument will be considered to be made will depend on the nature of the agreement between the investor and the enterprise"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", "  Subsection 1 is the substantive repeal of the charging provisions"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " Subsection 6 sets a time limit of 24 months from the end of the affected accounting period for the issue of a preliminary notice"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", "uk, in PDF format only"], ["2014-treasury-dec-PESA_2014_-_print.txt", "4 Protection of biodiversity and landscape 5"], ["2014-treasury-dec-PU1624_final__web_.txt", " In addition, the consortium will provide the IT Systems for seven years, after which that part of the contract will terminate"], ["2014-treasury-dec-45502_Cm_8988_Print.txt", " The year runs from April to March"], ["2014-treasury-dec-Administration_of_employee_expenses.txt", " It also more closely aligns the tax rules to the existing National Insurance contributions NICs treatment of expenses payments"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " PART 4 CASES INVOLVING RELEVANT HIGH VALUE DISPOSALS Overview 10  1 This Part is about chargeable non-resident disposals which are, or involve, relevant high value disposals see section 2B, which charges capital gains tax on ATED-related gains on relevant high value disposals"], ["2014-treasury-dec-PESA_2014_-_print.txt", "40 Currently ONS treat all company tax credits payments as part of TME"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", " 61 IFRIC 16 Hedges of a Net Investment in a Foreign Operation "], ["2014-treasury-dec-PU1678_final__1_.txt", "42 It is not immediately clear what the 8 requirement refers to in such cases"], ["2014-treasury-dec-budget_2014_distributional_analysis.txt", " Changes in indirect tax assume that the same quantity of goods and services are purchased and that all of the increase in indirect tax is passed through to consumers"], ["2014-treasury-dec-PU1624_final__web_.txt", "2 Income that passes through the SoCNE in the Departmental Accounts should normally be recorded in resource budgets as either DEL or AME"], ["2014-treasury-dec-Greater_Manchester_Agreement_i.txt", " This will form part of the future legislation"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", " The relevant standards are IAS1, Presentation of Financial Statements, and IAS 20, Accounting for Government Grants and Disclosure of Government Assistance"], ["2014-treasury-dec-PU1616_OTS_employee_benefits_final_report.txt", " There would also be a considerable cost to the Exchequer due to the reduction in the tax and employer NICs that would be payable as more people would fall below the threshold and therefore would qualify as lower paid employees"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", "  UK Financial Investments UKFI funding costs 2013-14 2m, 2012-13 2m 5"], ["2014-treasury-dec-Scotland_analysis__Fiscal_policy_and_sustainability.txt", " C  ascio 2009, Maternal Labor Supply and the Introduction of Kindergartens into American Public Schools"], ["2014-treasury-dec-government_financial_reporting_manual_201314.txt", "  Objectives of IAS 10 5"], ["2014-treasury-dec-PU1624_final__web_.txt", "29 Both pension benefits payable to retired members and group and individual transfers out of the scheme that score in the accounts only on the balance sheet as a movement in cash and liabilities have no subsequent impact on the budgets"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", " Early termination, other than for misconduct, would result in the individual receiving compensation as set out in the Civil Service Compensation Scheme"], ["2014-treasury-dec-Partnerships_Salaried_member_rules.txt", " The key point is not how the payment is described rather that it is a sum that the member expects to receive and is not, in practice, varied with reference to, or affected by, the overall profitability of the firm, even if it is expressed to be linked to profit"], ["2014-treasury-dec-Social_investment_tax_relief__SITR__draft_guidance.txt", "  How the money raised by the relevant investment must be used Within 28 months of the date of the relevant investment, all the monies raised from that investment must be employed for the purposes of the chosen trade, carried on either by the social enterprise itself or by a 90 subsidiary of the social enterprise which is itself a social enterprise"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", " This value will fluctuate depending on interest rate assumptions"], ["2014-treasury-dec-Public_Spending_Statistics_July_2014_consolidated_revised.txt", "A in chapter 5 for details"], ["2014-treasury-dec-44369_Cm_8958_accessible.txt", "  Recommendation implemented"], ["2014-treasury-dec-freedom_and_choice_in_pensions_print_210314.txt", " It will also expand the market to allow further development of existing products, such as deferred annuities"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " 290F Extra amounts to be added in connection with a car 1  The provisions of this section apply for the purposes of section 290E in the case of a tax year in which a car is made available as mentioned in section 1141 cars, vans and related benefits by reason of the employment"], ["2014-treasury-dec-44695_Accessible.txt", " The OBR has presented its assessment of the public finances on an ESA10 basis"], ["2014-treasury-dec-IFRS_9_Financial_Instruments_-_public_sector_application_guidance__Decem....txt", " This practical expedient allows the entity to only recognise 12-month ECLs for financial instruments with the following characteristics   there is a low risk of default  e"], ["2014-treasury-dec-PU1638_policy_costings_bud_2014_with_correction_slip.txt", " In the cases where the BRC felt that a different methodology or judgement was required, changes were made to the costings in line with BRC views, and a further set of discussions took place"], ["2014-treasury-dec-PESA_2014_-_print.txt", " Public corporations  Tables 8"], ["2014-treasury-dec-37630_Budget_2014_Web_Accessible.txt", "23 Zero carbon homes  At Budget 2013 the government committed to implement zero carbon homes\u2019 from 2016"], ["2014-treasury-dec-PU1616_OTS_employee_benefits_final_report.txt", " Whilst HRMC\u2019s digital exemplars programme of work is outside the scope of this report, it is important to be aware that progress in this area has the potential to unlock greater simplification in the future"], ["2014-treasury-dec-OOTLAR_19_March_2014__1_.txt", "  For ATED purposes supplementary provisions will be required for the period 1 April 2015 to 31 March 2016 to accommodate transitional rules for the first period to which the new band of more than 1 million and not more than 2 million applies"], ["2014-treasury-dec-Social_investment_tax_relief__SITR__draft_guidance.txt", " Where a social enterprise has part-time employees they should be included as a fraction that is just and reasonable it must have no more than 15,000,000 in gross assets immediately before the investment and 16,000,000 immediately after the investment"], ["2014-treasury-dec-elps_main_doc_final.txt", "  The GAR Compromise Scheme 6"], ["2014-treasury-dec-PU1624_final__web_.txt", "  Income   Employers\u2019 contributions    Employee contributions  normal    Employee contributions  purchase of added years    Group and individual transfers in"], ["2014-treasury-dec-ias_16_guidance_categories_contained_in_the_road_network.txt", " As the designs from the DMRB are always being refined the road types identified are the modern equivalent replacement rather than the road that was actually built"], ["2014-treasury-dec-130731_Final_IA_-_SAR_for_PSSs_Signed.txt", " Moreover, the interconnected nature of modern financial markets and infrastructures means that the effects of a blockage in payment and settlement channels could spread quickly and widely across markets, leading to contagion and resulting in a general loss of confidence within financial markets as a whole"], ["2014-treasury-dec-45502_Cm_8988_Print.txt", " This role is discharged at official level by the Cabinet Secretary and Head of the Civil Service, who is supported by the Chief Executive of the Civil Service"], ["2014-treasury-dec-CAPITAL_GAINS_TAX_NON_RESIDENTS_AND_UK_RESIDENTIAL_PROPERTY.txt", " PART 3 COMMENCEMENT  19  1 The amendments made by this Schedule have effect in relation to disposals made on or after 6 April 2015"], ["2014-treasury-dec-FRAB_121_07_IFRS_13_annex_exposure_draft_of_proposed_amendments_to_FReM.txt", " If part of a building is not being used for operational reasons, there are no restrictions, and that part of the building can be separately sold or leased, then if material that part should be recognised as an investment property under IAS 40 and held at fair value under IFRS 13"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", "  Supply Estimates provide income and expenditure, both capital and resource, on an accruals basis and cash requirements for each government department"], ["2014-treasury-dec-SITRAccreditationGuidanceVersion2forpunlicationJan16V2.txt", "    Section 257MM applies with modification, as described in subsection 7"], ["2014-treasury-dec-Charges_and_rates_and_limits_and_allowances_for_2015-16.txt", " These amounts are subject to an income limit of 27,000 for 2014-15"], ["2014-treasury-dec-Pension_Liberation_Policy_Pack__v2_0.txt", "  General description of the measure The purpose of the measure is to further tackle the growing threat of pension liberation fraud where individuals are encouraged to access their pension savings before they reach retirement"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", " The organisational restructuring, carried out in 2012, has improved financial management capability within the Treasury by embedding professional finance staff alongside policy colleagues in spending teams"], ["2014-treasury-dec-Modernising_taxation.txt", "  General description of the measure Legislation will be introduced in Finance Bill 2014 to amend the rules in Chapter 9 of Part 5 of the Corporation Tax Act 2009 CTA 09\u2019 that apply to partnerships with company members"], ["2014-treasury-dec-Simplifying_link_company_requirements_for_consortium_claims.txt", " As such it is very unlikely that there will be any impact on equality"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", " The government has an objective of proportionate regulation for small and medium sized businesses in the EU"], ["2014-treasury-dec-budget_2014_data_sources.txt", "  Further reference information These projections are calculated from economic estimates, detailed costing models, and include numerous assumptions that have a material impact they are therefore outside the domain of official statistics"], ["2014-treasury-dec-10459.Consolidated_Fund.for_web.txt", " Further information on the European Financial Stabilisation Mechanism The Commission\u2019s most recent report on the total capital outstanding on loans guaranteed by the EU budget reflects the position as at 31 December 2012"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", "  490  FINANCE BILL 2015  EXPLANATORY NOTE  ENFORCEMENT BY DEDUCTION FROM ACCOUNTS  SUMMARY Clause X and Schedule Y introduce a new power to allow HMRC to recover 1"], ["2014-treasury-dec-EU_finances_2014_final.txt", " The remaining 25 is retained by the UK to cover the costs of administering collection on behalf of the EU"], ["2014-treasury-dec-Alcohol_duty_-_registration_of_alcohol_wholesalers.txt", "  Other impacts  Carbon assessment the measure is not anticipated to have any significant impact on carbon emissions"], ["2014-treasury-dec-PESA_2014_-_print.txt", "5 RD recreation, culture and religion 8"], ["2014-treasury-dec-EU_finances_2014_final.txt", "30 In recognition of likely future funding adjustments, managing authorities made new provisions totalling just 2 million in 2013-14, against claims for reimbursement from the EU"], ["2014-treasury-dec-oil_and_gas_fiscal_review_call_for_evidence.txt", " There are some 300 offshore fields in production2 and the sector   still provides nearly 40 of the UK\u2019s primary energy needs3    directly and indirectly supports around 450,000 jobs across the UK4    paid 4"], ["2014-treasury-dec-EEA_Accounts_2013-14_-_web.txt", " The benchmark currency position of the unhedged reserves is 40 US dollar, 40 Euro, and 20 Yen"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", "6 million people starting apprenticeships this Parliament, with advanced level apprenticeship starts up 137 between 2009-10 and 2012-13  Over 130,000 two-year-olds are now eligible  for 15 hours of free early education a week  50 University Technical Colleges and 46  investment projects, creating or safeguarding 270,000 jobs since 2010 attracted 1"], ["2014-treasury-dec-44695_Autumn_Statement__Print_ready_.txt", " Following Spending Round 2013 and in line with previous policy, TME in 2016-17 and 2017-18 will fall in real terms at the same rate as over the period 2010-11 to 2014-15"], ["2014-treasury-dec-FRAB__119__08_-_Annex_F_Chapter_05_Form_and_content__2013-14.txt", "19 IAS 7 applies in full to all reporting entities covered by the requirements of this Manual"], ["2014-treasury-dec-OOTLAR_19_March_2014__1_.txt", "  A18  Impact on business including civil society organisations  Estimates of the costs to the pension industry as a result of the changes are One-off costs to pension schemes reading guidance and ensuring scheme administrator is a fit and proper person of around 3 million"], ["2014-treasury-dec-OOTLAR_19_March_2014__1_.txt", " The Government remains committed to reviewing incentives for Ultra Low Emission Vehicles in light of market developments at Budget 2016, to inform decisions on CCT from 2020-21 onwards"], ["2014-treasury-dec-IFRS_9_Financial_Instruments_-_public_sector_application_guidance__Decem....txt", "1  A financial asset can only be measured at AC if two conditions are met   the financial asset has the features of a basic lending arrangement and    the financial asset is managed on a contractual cash flow basis"], ["2014-treasury-dec-Amendments_15-41.txt", " These variations are set out in amendments made to the conditions concerned see below"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " This clause sets out that a UK agency is responsible for operating PAYE where the worker is employed or engaged by or through a non-UK company and works for a UK company"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " 4  Paragraph 3 inserts new section 99A into Finance Act 1986"], ["2014-treasury-dec-45502_Cm_8988_Print.txt", " Recommendation 4b The centre should explain how it will ensure that lessons from past experience are properly considered when planning new projects"], ["2014-treasury-dec-PU1667_Tax-Free_Childcare__consultation_on_childcare_account_provision.txt", " In addition to these options, the government is now consulting on providing childcare accounts itself, through NSI or within HMRC"], ["2014-treasury-dec-OLD_complete_v3.txt", " This will mean that all employees will be taxed on their BiKs and expenses in the same way"], ["2014-treasury-dec-FRAB_121_07_IFRS_13_annex_exposure_draft_of_proposed_amendments_to_FReM.txt", " The information required by this paragraph may alternatively be provided in a document that is cross-referenced from the financial statements  c  The accounting policies adopted for an entity\u2019s holding of heritage assets should be stated, including details of the measurement bases used  d  For heritage assets that are not reported in the Statement of Financial Position, the reasons why should be explained and the notes to the financial statements should explain the significance and nature of those assets that are not reported in the Statement of Financial Position and  e  The disclosures relating to assets that are not reported in the Statement of Financial Position should aim to ensure that, when read in the context of information about capitalised assets, the financial statements provide useful and relevant information about the entity\u2019s overall holding of heritage assets"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", " However the department continues to educate its staff on the use of video and audio conferencing in place of travelling to meetings where possible, and continues to review its travel policies to ensure travel is not the first choice for engaging with stakeholders"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", " The cost of associated major repairs to these assets is reported in the SCNE in the year in which it is incurred"], ["2014-treasury-dec-elps_main_doc_final.txt", " For simplicitys sake, in using this terminology in much of the main body of the document, the assumption is made that the policyholder is the recipient of any payments due under the Scheme"], ["2014-treasury-dec-44695_Accessible.txt", " High quality roads are vital for productivity growth, transporting people and products between cities, towns and villages"], ["2014-treasury-dec-Govt_NC13_and_NS_5_pension_flexibility_further_amendments.txt", " The basis amount is also commonly referred to as the amount of an equivalent annuity\u2019"], ["2014-treasury-dec-government_financial_reporting_manual_201314.txt", " Downward revaluations resulting from changes in market value do not necessarily result in an impairment"], ["2014-treasury-dec-Scotland_analysis__Fiscal_policy_and_sustainability.txt", " The following policy assumptions have been made in the modelling 1"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", "5 billion, an increase of 3"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", "17 For illustration, a 1 percentage point increase in government bond yields would add around 8 billion to annual debt interest payments by 2018-19"], ["2014-treasury-dec-44695_Accessible.txt", "203 Northern and TransPennine Express rail franchises  The government will publish the Invitations to Tender for the Northern and TransPennine rail franchises in early 2015, and will specify a substantial package of upgrades including new services and modern trains in order to phase out the outdated Pacer trains"], ["2014-treasury-dec-PESA_2014_-_print.txt", " We present many figures to the nearest 1m to prevent users from introducing rounding errors"], ["2014-treasury-dec-Trial_of_the_Pyx_Verdict_2014.txt", "   Mr George William Lukes 15"], ["2014-treasury-dec-main_supply_estimates_2014_2015_print.txt", " Post Office Limited the department has since October 2003 made available to Post Office Limited a revolving loan facility of up to 1"], ["2014-treasury-dec-OOTLAR_19_March_2014__1_.txt", " The technical consultation on the draft legislation closed on 4 February 2014"], ["2014-treasury-dec-OOTLAR_19_March_2014__1_.txt", " The basis amount is defined in Schedule 28 to FA 2004 and in the Registered Pension Schemes Relevant Annuities Regulations 2006, SI2006129"], ["2014-treasury-dec-PESA_2014_-_print.txt", "1 This annex presents the population numbers and GDP deflators used in this release"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " 3 An application under this regulation must be made by a prescribed method of communication"], ["2014-treasury-dec-FEMR_Recommendations_on_additional_financial_benchmarks_to_be_brought_into_UK_regulatory_scope_logo.txt", " As set out in Section 1"], ["2014-treasury-dec-Treasury_minutes_web.txt", "  3 Committee of Public Accounts conclusion Greater strategic alignment at top level is not matched at the front line"], ["2014-treasury-dec-EEA_Accounts_2013-14_-_web.txt", "  39  EXCHANGE EQUALISATION ACCOUNT REPORT AND ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2014  Concentration of EEA assets by credit rating 2014  millions Cash Items in course of collection from banks Money market instruments Debt Securities Gold Reverse repurchase agreements Derivative financial assets Other financial assets IMF SDRs Total Assets 2013  millions Cash Items in course of collection from banks Money market instruments Debt Securities Gold Reverse repurchase agreements Derivative financial assets Other financial assets IMF SDRs Total Assets  1 175  2 114  3   Other 1,396  Total 1,685  46 1,200 37,658  1,277 905   41,261  1,085 41 1,864  4,448 999 1  8,552               7,728  299 3 8,956 18,382  1,131 1,241 39,522 7,728 5,725 2,203 4 8,956 68,195  1 108  2 114  3   Other 1,164  Total 1,386  129 1,537 34,265   479 775 2,623     140      10,501  608 2,312 37,028 10,501  1,442 531   38,012  2,254 378   6,623      140   54 2 9,494 21,215  3,696 963 2 9,494 65,990  The Bank has always internally assessed and independently rated EEA counterparties"], ["2014-treasury-dec-Partnerships_Salaried_member_rules.txt", " Example 16 This example considers how the legislation takes account of a theoretical but practically irrelevant prospect of a profit share"], ["2014-treasury-dec-PU1624_final__web_.txt", "7 IAS19 covers the position where   There is a deficit in the pension fund - i"], ["2014-treasury-dec-Final_IA_-_ring-fencing_and_depositor_preference.txt", " Modelling the cost to UK banks of ring-fencing 33"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_print.txt", "  Pensions The Money Advice Service was a member of the defined contribution section of the FCA Pension Plan until 31 May 2012"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " The changes include the addition of a clause to clarify the way in which distributions are treated when the bond fund rules apply"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_web.txt", " Through these forums we are able to share plans, highlight best practice, and gather information and insights from a wide cross-section of organisations"], ["2014-treasury-dec-PU1678_final__1_.txt", "2 In the UK, the FSCS the UK\u2019s Deposit Guarantee Scheme DGS guarantees eligible deposits up to 85,000"], ["2014-treasury-dec-PESA_2014_-_print.txt", " Please see Electricity Market Reform Programme Contracts for Difference in the Glossary of terms for full explanation"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " In addition, to ensure that that the availability of partial relief cannot be exploited to avoid SDLT, the SDLT relief that the charity can claim will be restricted to the lower of x x  the percentage share which the charity holds in the property and the percentage of the purchase price paid by the charity for its share in the property"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " New section 99A2 provides that listed\u2019 means the same as it does in the Income Tax Acts"], ["2014-treasury-dec-PESA_2014_-_print.txt", "6 Plans period data from 2014-15 onwards are taken from the Office for Budget Responsibility, and are consistent with their Economic and fiscal outlook forecasts published on Budget day"], ["2014-treasury-dec-FSCS_annual_report_2014_print.txt", " Following notice served by HM Treasury, FSCS has an obligation to contribute to the costs of resolution of Dunfermline Building Society, plus interest, but after recoveries, which will be financed through levies"], ["2014-treasury-dec-44695_Accessible.txt", "83 Alongside this, the government is creating a 200 million transformation fund in 2015-16 to deliver the first year of the Five Year Forward View\u2019"], ["2014-treasury-dec-FRAB__119__02_-_IFRS_13_Fair_Value_Measurement.txt", " Secondly, ESA 95 requires tangible fixed assets to be measured at current values rather than historical cost, so a current valuation approach was necessary in order to ensure alignment between resource accounts and National Accounts"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", "13 Lords in waiting continuing included Lord Amhad of Wimbledon, Earl Atlee, Lord Gardiner of Kimble, Lord Wallace of Saltaire, Lord Bates, Lord Popat of Harrow, Baroness Jolly and Baroness Northover 6"], ["2014-treasury-dec-Final_IA_-_ring-fencing_and_depositor_preference.txt", " It is important to note that the costs described here are gross costs, i"], ["2014-treasury-dec-PU1643_Charter_budget_responsibility_update_web.txt", "1 Under Section 1 1 of the Budget Responsibility  National Audit Act 2011, the Government is required to prepare a document, to be known as the Charter for Budget Responsibility the Charter, relating to the formulation and implementation of fiscal policy and policy for the management of the national debt"], ["2014-treasury-dec-45502_Cm_8988_Print.txt", " Separately, the Cabinet Office provides support to the PM and DPM through the Cabinet Secretariats comprising Economic and Domestic Affairs, National Security, European and Global Issues and Civil Contingencies teams"], ["2014-treasury-dec-FRAB__119__08_-_Annex_G3_-_NDPB_GREEN_2013-14.txt", "  disclose the total payments to which they are committed for each of the following periods Total future minimum payments under off-balance sheet PFI and other service concession arrangements are given in the table below for each of the following periods"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", "  133  Formatted Font Italic, No underline, Font color Auto  Department of Health  6"], ["2014-treasury-dec-survivor-benefits-in-occupational-pension-schemes-annex-c.txt", " While this will generally be the case, it need not be in every pension scheme"], ["2014-treasury-dec-PU1678_final__1_.txt", " 48I of the Banking Act, as amended by the Financial Services Banking Reform Act 2013, allows the Bank of England to appoint a bail-in administrator, and to confer on it functions related to control of the institution under resolution"], ["2014-treasury-dec-FRAB__119__08_-_Annex_I2_-_AGENCY_PINK_2014-15.txt", " Where not shown on the face of the Statement of Changes in Taxpayers Equity agencies should separately disclose the opening and closing element of the revaluation reserve that relates to intangibles detailing changes during the year"], ["2014-treasury-dec-scotland_analysis_fiscal_policy_and_sustainability_print.txt", " However, the NIESR analysis assumed that an independent Scotland was within a formal sterling currency union with the continuing UK"], ["2014-treasury-dec-Amendments_11-14.txt", " 4 In subsection 4 for approval is given in both places substitute relevant date falls"], ["2014-treasury-dec-Russia.txt", "Other Information UK Sanctions List RefRUS0129 Date designated on UK Sanctions List 31122020 UK Statement of ReasonsMr Shamalov is a long-time acquaintance of President Putin"], ["2014-treasury-dec-PU1738_print_CMYK.txt", "30 The following statistics were reported for 2012   1,264 items of information were received in 2012 from public and private sources information from the private sector accounted for 70 of the total received    718 new cases were opened in 2012, of which 431 were investigations while 287 were opened as cases for which OLAF took a coordination role"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", " 2 Shares in public bodies comprise investments in the Bank of England, Partnerships UK and Local Partnerships where net asset value is used as a proxy for fair value"], ["2014-treasury-dec-Carbon_price_floor_-_fossil_fuels_in_CHPs.txt", " 8 For the purposes of paragraph 7, the quantity of qualifying oil or qualifying bioblend that is referable to the production of non-qualifying electricity is such quantity as is determined in accordance with Schedule 3"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", " The WGA shows that net expenditure is reducing in line with the government policy of continuing fiscal consolidation"], ["2014-treasury-dec-FRAB__120__03_-_Annex_A__ITC_and_WG_Report.txt", " A school's right to a delegated budget share may also be suspended for other reasons i"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", " HM Treasury is not exposed to significant liquidity risk because it can apply for Parliamentary approval for additional cover to pay for any liquidity gap"], ["2014-treasury-dec-Partnerships_Mixed_membership_partnerships__Alternative_investment_fund_managers__Transfer_of_assets___income_Streams_through_partnerships.txt", " A downloadable form is available from the gov"], ["2014-treasury-dec-FRAB__120__02_-_IFRS_13_-_Appendix_B.txt", " The standard also requires an entity to include appropriate disclosures supporting fair value calculations  in particular where fair value has been calculated using valuation techniques that are not derived from market information on exit prices for example where such information is not available"], ["2014-treasury-dec-promoters_of_tax_avoidance_schemes_amendment_of_return_to_take_account_of_relevant_judicial_rulings_and_dotas.txt", "  Current law Currently there are obligations on promoters of avoidance schemes to provide details of their schemes under the Disclosure of Tax Avoidance Scheme DOTAS rules in Part 7 of Finance Act 2004"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", "31 Over the last 4 years, movements in expenditure have been influenced by a number of significant factors including inflation, structural change in government, interventions to maintain financial stability, and the assumption of risks by government, including support to the banking sector"], ["2014-treasury-dec-44695_Autumn_Statement__Print_ready_.txt", "  The long-term debt challenge 1"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", "  Group Travel costs 2010-11  2011-12  2012-13  2013-14  000  000  000  000  Fleet including Government Car Service  296  168  214  235  Rail  378  329  358  351  39  36  43  52  Domestic flights Taxis  104  83  53  57  Total  817  616  668  695  A"], ["2014-treasury-dec-FEMR_Recommendations_on_additional_financial_benchmarks_to_be_brought_into_UK_regulatory_scope_logo.txt", " The Review will publish its final report in June 2015"], ["2014-treasury-dec-FRAB__120__03_-_Annex_A__ITC_and_WG_Report.txt", "  Control over the relevant activity varies depending on the situation"], ["2014-treasury-dec-Efficiency_and_reform_in_the_next_Parliament.txt", " It holds significant potential to reduce costs and make public services simpler, clearer and faster for users"], ["2014-treasury-dec-FRAB__119__08_-_Annex_G3_-_NDPB_GREEN_2013-14.txt", " Agencies should also provide reconciliations of the total of the reportable segments\u2019 net expenditure to total net expenditure per the SoCNE if different the total of the reportable segments\u2019 assets to the department\u2019s assets per the SoFP if different the total of the reportable segments liabilities to the department\u2019s liabilities per the SoFP if they are reported separately to the Chief Operating Decision Maker and are different"], ["2014-treasury-dec-OOTLAR_19_March_2014__1_.txt", " Regulation 21 will be amended to allow transfers to be made from a stocks and shares NISA to a cash NISA"], ["2014-treasury-dec-OOTLAR_19_March_2014__1_.txt", "50 33,000kg BT6 401 200"], ["2014-treasury-dec-New_Clause_1.txt", " New subsection 285A2 limits the amount that can be deducted in computing the company\u2019s ring fence profits"], ["2014-treasury-dec-44369_Cm_8958_print_ready.txt", " The department is relying on the consumer becoming more savvy in making decisions about using energy"], ["2014-treasury-dec-Avoidance_schemes_involving_the_transfer_of_corporate_profits.txt", "  3  Accordingly a if apart from this section an amount relating to the profit transfer would be brought into account by A as a deduction in that calculation, no deduction is allowed in respect of that amount, and b A\u2019s profits are to be increased by so much of the amount of the profit transfer as is not an amount to which paragraph a applies whether or not the profits transferred would be A\u2019s profits apart from the arrangements"], ["2014-treasury-dec-44695_Accessible.txt", " Downward pressure on inflation over the past year has been driven by falling prices of food and fuels"], ["2014-treasury-dec-FRAB__119__08_-_Annex_H_-_2014-15_FReM.txt", " Chapter 8 provides application guidance on distinguishing between income and financing, the treatment of Supply, grants from UK government entities and the European Union, transactions with the Consolidated Fund IAS 21 The Effects of Changes in Foreign Exchange Rates Interpretations  The presentational currency will be the same as the functional currency i"], ["2014-treasury-dec-FRAB__120__04_-_Discount_rates.txt", " that there will be single rate"], ["2014-treasury-dec-44695_Autumn_Statement__Print_ready_.txt", "1 The Office for Budget Responsibility OBR has published its December 2014 Economic and fiscal outlook\u2019 alongside Autumn Statement 2014"], ["2014-treasury-dec-elps_annex_final.txt", "2 Definition of payee 339"], ["2014-treasury-dec-PU1616_OTS_employee_benefits_final_report.txt", " Businesses might, it has been suggested, start to give a succession of such gifts as a way of rewarding staff tax-efficiently"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", "  Net gainloss on disposal of assets 2013-14 Note  Net gain on disposal of financial assets Net loss on disposal of non-financial assets Total  18  2012-13 Restated  Core Treasury and Agencies  Group  Core Treasury and Agencies  Group  000  000  000  000  4,103,902  4,103,902  16,158  162,582  -  8,336  -  18,894  4,103,902  4,095,566  16,158  143,688  Net gains on disposal of financial assets included a profit of 4"], ["2014-treasury-dec-PU1719_HMT_Science_.txt", " But for the UK to stay ahead, we must plan ahead"], ["2014-treasury-dec-44695_Autumn_Statement__Print_ready_.txt", " Finance Bill 2015 37 2"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " Subsection 2 provides that, subject to subsections 4 and 5, the taxable diverted profits are the amount that the designated HMRC officer as defined at Clause 27 determines on the basis of the best estimate made in accordance with Clause 8"], ["2014-treasury-dec-39796_Cm_8847_Print_Ready.txt", " The Committee published its report on 18 December 2013"], ["2014-treasury-dec-OLD_complete_v3.txt", " Other impacts have been considered and none have been identified"], ["2014-treasury-dec-140220_Letter_and_annexes_from_HMT_to_Govt_Actuary_3.txt", " In Direction 562 and Direction 652 you may want to consider refining which Directions, amongst those in Directions 14 to 26, should be reconsidered when assuming the current schemes do not exist"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", "  2  For the purposes of subsection 1 a if the investment management services by virtue of which the disguised fee or fees arise to the individual in the tax year are to any extent performed in the United Kingdom, the trade is treated as carried on wholly in the United Kingdom, and b otherwise, the trade is treated as carried on wholly outside the United Kingdom"], ["2014-treasury-dec-FRAB__120__06_-_NHS_Manual_for_Accounts_2014-15.txt", "  Consistency between disclosures that contain comparable data, and greater transparency in disclosures"], ["2014-treasury-dec-elps_annex_final.txt", "  Policies starting from 1 September 1992 to 31 December 1992 70"], ["2014-treasury-dec-37630_Budget_2014_Web_Accessible.txt", "  National Savings and Investments C"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " Paragraph 168 amends paragraph 5 Schedule 4 to introduce a new purpose test that must met by Schedule 4 CSOPs"], ["2014-treasury-dec-Tackling_marketed_tax_avoidance.txt", " Assessment of Impacts Summary of Impacts Exchequer impact m  2014-15  2015-16  2016-17  2017-18  2018-19  Economic impact  The measure is not expected to have any significant economic impacts  Impact on individuals and households  There will only be an impact on those individuals who engage in tax avoidance"], ["2014-treasury-dec-FRAB__120__03_-_Annex_A__ITC_and_WG_Report.txt", " In the public sector, the inclusion of conditions on a grant is normally deemed to be protective"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", " Reducing government debt will reduce debt servicing costs now and in the future"], ["2014-treasury-dec-Wales_Bill_-_Impact_Assessment_-_Report_Stage_-_Final_10_6_14_pdf.txt", " The Green Paper also sought views on whether any ban should also cover members of the House of Lords in the future"], ["2014-treasury-dec-44695_Accessible.txt", " To address these challenges, the government is announcing a package of further measures at Autumn Statement to maximise the benefit of North Sea oil and gas to the economy and restrict the amount of banks\u2019 annual profits that can be offset by carried-forward losses, increasing their Corporation Tax payments during the period of fiscal consolidation"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", "  3  4  4  Consultation draft  1  Personal allowances for 2015-16 1  Section 2 of FA 2014 basic rate limit for 2015-16 and personal allowances from 2015 is amended as set out in subsections 2 and 3  2  In subsection 1b amount specified for 2015-16 in section 351 of ITA 2007 personal allowance for those born after 5 April 1938, for 10,500 substitute 10,600"], ["2014-treasury-dec-FRAB__120__03_-_Annex_A__ITC_and_WG_Report.txt", "  School performance including failure to meet standards education, health and safety etc, dealing with serious failure, who takes the decisions on holding the schools to account and when decisions up to and including for example imposition of an Interim Executive Board"], ["2014-treasury-dec-FRAB_121_minutes.txt", " HM Treasury presented this paper, which provided the Board with an opportunity to comment on the IFRS 13 Exposure Draft which will be consulted on this summer and an update on plans for implementation and review"], ["2014-treasury-dec-FRAB__119__08_-_Annex_F_Chapter_05_Form_and_content__2013-14.txt", "4  In the case of NDPBs that already have a statutory obligation to prepare a separate report, the preparation of an annual report described herein will satisfy the requirement for the production of this separate report"], ["2014-treasury-dec-CAPITAL_GAINS_TAX_NON_RESIDENTS_AND_UK_RESIDENTIAL_PROPERTY.txt", " Paragraph 1 of Schedule A introduces changes to the Taxation of Chargeable Gains Act 1992 TCGA 1992"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", "20 Additional effort was invested in ensuring the data collection was not compromised by the introduction of the new system"], ["2014-treasury-dec-PESA_2014_-_print.txt", " Social protection  19,834  1,705  665  27  17,437  29,848  12,120  2  8,568  6  9,152  53,944  18,159  4  15,660  7  20,115  Total Expenditure on Services   million  10  Public expenditure by country and sub-function  10"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", " For these unfunded schemes, expenditure on pension payments is met from general taxation"], ["2014-treasury-dec-2902216_ScotlandAnalysis_Conclusion_acc2.txt", "5  eig  s p o rt  ir s  c  u sin g  for  ho  s tit u ti o  n  on  h e a lt h  Devolved responsibility1 is matched with spending power   around 60 per cent of Scotland\u2019s public spending is controlled by the Scottish Parliament and Scottish Government and    the Scotland Act 2012 contained the greatest devolution of financial power since 1707, giving the Scottish Parliament the power to introduce new taxes, set a Scottish rate of income tax, and fund a third of its spending"], ["2014-treasury-dec-main_supply_estimates_2014_2015_print.txt", " The following individuals are responsible for the expenditure within this Estimate Accounting Officer  Martin Donnelly  Executive Agency Accounting Officers Richard Judge Insolvency Services Dr David Parker UK Space Agency Peter Mason National Measurement Office In accordance with Chapter 3 of Managing Public Money issued by the Treasury, the following individuals have been appointed as Accounting Officers of the department's ALBs"], ["2014-treasury-dec-EEA_Accounts_2013-14_-_print.txt", " Over time, the NLF has advanced sterling to the EEA in order to finance the reserves"], ["2014-treasury-dec-PU1624_final__web_.txt", "27 The right rate for the PC should be agreed with the Treasury when a new PC is set up and as part of the SR process"], ["2014-treasury-dec-main_supply_estimates_2014_2015_web.txt", "   Allocated in Vote on Account  Voted Total  Balance to complete or surrender  Departmental Expenditure Limit Resource Capital  10,729,811,000 420,382,000  4,856,908,000 161,685,000  5,872,903,000 258,697,000  Annually Managed Expenditure Resource Capital  1,378,222,000 -  555,142,000 -  823,080,000 -  -  -  -  12,267,838,000  5,450,553,000  6,817,285,000  Non-Budget Expenditure Net cash requirement  231  Home Office  Main Estimates, 2014-15  Part II Subhead detail '000 2014-15  2013-14  Plans  Provisions  Resources  Capital  Administration  Resources  Capital  Programme  Gross  Income  Net  Gross  Income  Net  Gross  Income  Net  Net  Net  1  2  3  4  5  6  7  8  9  10  11  Spending in Departmental Expenditure Limits DEL Voted expenditure 528,989  -94,374  434,615  12,068,152  -1,772,956  10,295,196  39,040  8,589,957  -132,000  8,457,957  420,382  -  420,382  127,500  -  127,500  10,616,200  378,070  8,393,157  111,110  702,471  59,849  439,905  3,279  -253,205  6,859  35,601  9,300  555,530  55,900  -44,357  17,212  678,840  64,270  94,839  50,291  1  -  -  -  Of which A Crime and Policing Group 40,550  -  -1,510  B Office for Security and Counter Terrorism 52,095  -  -  52,095  794,201  -162,000  632,201  8,655  438,799  -3,960  434,839  C Immigration Enforcement 8,655  D UK Visas  Immigration 13,578  744,290  -1,022,596  -278,306  15,072  -  15,072  E International  Immigration Policy -  102,182  -  -  -  6,000  -  6,000  6,000  -  6,000  -  -43  5,490  521,651  -7,957  513,694  3,000  305,193  -305,193  -  G HM Passport Office 60,001  -  -  22,192  F Border Force 5,533  102,182  -  -  22,192  -  -  -  13,578  -  75,400  -  75,400  18,450  -  18,450  -  -57,001  H Enablers  -  -  280,378  -35,820  244,558  590,802  -139,250  451,552  27,683  86,410  -  86,410  I Arms Length Bodies Net 27,683  44,950  -  44,950  39,900  -  39,900  -  -  J European Solidarity Mechanism Net  -  -  -  -  -  1  -  1  18,324  -  18,324  -18,224  -  -18,224  K DUP  -  -  -  -  -  -  -  National Fraud Authority -  -  -  -  -  -  -  -  -  -  -  13,418  -  434,615  12,068,152  -1,772,956  10,295,196  420,382  -  420,382  10,616,200  378,070  -  Total Spending in DEL 528,989  -94,374  232  Home Office  Main Estimates, 2014-15  Part II Subhead detail '000 2014-15  2013-14  Plans  Provisions  Resources  Capital  Administration  Resources  Capital  Programme  Gross  Income  Net  Gross  Income  Net  Gross  Income  Net  Net  Net  1  2  3  4  5  6  7  8  9  10  11  Spending in Annually Managed Expenditure AME Voted expenditure -  -  -  1,378,222  -  1,378,222  -  -  3,682  -  3,682  -  -  -  1,467,245  -  -  -  -  101,649  -  Of which L AME Charges  -  -  M Police Superannuation -  -  1,374,540  -  1,374,540  -  -  -  1,365,596  -  -  -  1,378,222  -  1,378,222  -  -  -  1,467,245  -  -94,374  434,615  13,446,374  -1,772,956  11,673,418  420,382  -  420,382  12,083,445  378,070  Voted Expenditure 528,989 -94,374  434,615  13,446,374  -1,772,956  11,673,418  420,382  -  420,382  12,083,445  378,070  Non Voted Expenditure -  -  -  -  -  -  -  -  -  -  -  Total Spending in AME -  Total for Estimate 528,989  Of which  233  Home Office  Main Estimates, 2014-15  Part II Resource to cash reconciliation '000 2014-15 Plans Net Resource Requirement  2013-14 Provisions  2012-13 Outturn  12,108,033  12,083,445  12,284,299  420,382  378,070  414,445  -260,577  -313,247  -256,362  -252,090  -225,405  -177,400  -4,357  -104,690  -42,184  -100  -  -  Supported capital expenditure revenue  -  -  -  Prior Period Adjustments  -  -  -  Other non-cash items  -  -703  -429  -153,993  -145,130  -248,923  135,606  152,717  166,250  -  -  -  7,300  -  -  -  -  -  7,057  9,964  46,324  -  -  -  Consolidated Fund Standing Services  -  -  -  Other adjustments  -  -  -  12,267,838  12,148,268  12,442,382  Net Capital Requirement Accruals to cash adjustments Of which Adjustments to remove non-cash items Depreciation New provisions and adjustments to previous provisions Departmental Unallocated Provision  Adjustment for NDPBs Remove voted resource and capital Add cash grant-in-aid  Adjustments to reflect movements in working balances Increase   Decrease - in stock Increase   Decrease - in debtors Increase -  Decrease  in creditors Use of provisions  Removal of non-voted budget items Of which  Net Cash Requirement  234  Home Office  Main Estimates, 2014-15  Part III Note A - Statement of Comprehensive Net Expenditure  Reconciliation Table '000 2014-15 Plans Gross Administration Costs  2013-14 Provisions  2012-13 Outturn  510,438  495,668  422,013  -94,374  -84,289  -81,326  416,064  411,379  340,687  13,759,207  13,610,268  14,053,481  Programme DEL Income  -1,772,956  -1,764,655  -1,837,677  Programme AME Income  -  -  -  -70,292  -70,292  -67,467  Net Programme Costs  11,915,959  11,775,321  12,148,337  Total Net Operating Costs  12,332,023  12,186,700  12,489,024  10,722,654  10,500,651  10,898,765  Less Administration DEL Income Net Administration Costs Gross Programme Costs Less  Non-budget income  Of which Resource DEL Capital DEL Resource AME Capital AME  202,850  187,600  215,275  1,385,279  1,477,209  1,282,389  -  -  -  21,240  21,240  92,595  540  -  -  -  -  -  -202,850  -187,600  -215,275  -  -  -  70,292  70,292  67,467  -91,972  14,053  -56,917  12,108,033  12,083,445  12,284,299  Resource DEL  10,729,811  10,616,200  11,051,872  Resource AME  1,378,222  1,467,245  1,232,427  Grants to devolved administrations  -  -  -  Prior period adjustments  -  -  -  -  -  -  -  -  -  12,108,033  12,083,445  12,284,299  Non-budget  Adjustments to include Departmental Unallocated Provision resource Consolidated Fund Extra Receipts in the budget but not in the SoCNE Adjustments to remove Capital in the SoCNE Grants to devolved administrations Non-Budget Consolidated Fund Extra Receipts in the SoCNE Other adjustments Total Resource Budget Of which  Adjustments to include  Adjustments to remove Consolidated Fund Extra Receipts in the resource budget Other adjustments Total Resource Estimate 235  Home Office  Main Estimates, 2014-15  Part III Note B - Analysis of Departmental Income 2014-15 Plans  Voted Resource DEL  '000 2013-14 Provision  2012-13 Outturn  -1,867,330  -1,848,944  -1,919,003  -35,536  -2,429  -7,282  327  -  -837  -  -  -1,646  -43  -43  -57  Of which Administration Sales of Goods and Services Of which A Crime and Policing Group UK Border Agency F Border Force G HM Passport Office H Enablers Criminal Records Bureau  -  -  -49  -35,820  -2,386  -451  -  -  -4,242  -  -13,235  -10,326  A Crime and Policing Group  -  -1,910  -532  B Office for Security and Counter Terrorism  -  -  -5  G HM Passport Office  -  -3,470  -  H Enablers  -  -7,855  -9,789  Other Income  -  -8,252  -21,406  A Crime and Policing Group  -  -610  -170  B Office for Security and Counter Terrorism  -  -  -100  -  -  -71  -  -7,642  -21,065  -58,838  -60,373  -42,312  -1,837  -1,320  -1,206  -  -927  -901  G HM Passport Office  -57,001  -58,126  -40,205  Total Administration  -94,374  -84,289  -81,326  -40,000  -42,192  -23,085  -  -  -81  -  -  -23,004  -  -1,200  -  Other Grants Of which  Of which  UK Border Agency H Enablers Taxation Of which A Crime and Policing Group F Border Force  Programme EU Grants Received Of which B Office for Security and Counter Terrorism UK Border Agency C Immigration Enforcement H Enablers  -40,000  -40,992  -  -1,133,804  -1,204,168  -1,048,417  A Crime and Policing Group  -  -  -300  B Office for Security and Counter Terrorism  -  -165  -199  -  -  -906,997  Sales of Goods and Services Of which  UK Border Agency C Immigration Enforcement  -  -312  -  D UK Visas  Immigration  -1,022,000  -1,052,724  -  -  -580  -  E International  Immigration Policy  236  Home Office  Main Estimates, 2014-15  Part III Note B - Analysis of Departmental Income 2014-15 Plans F Border Force  '000 2013-14 Provision  2012-13 Outturn  -4,996  -2,335  -2,368  G HM Passport Office  -15,058  -46,546  -16,492  H Enablers  -91,750  -101,506  -47,030  -  -  -75,031  -  -15,675  -196,070  Criminal Records Bureau Other Grants Of which A Crime and Policing Group  -  -945  -329  B Office for Security and Counter Terrorism  -  -12,333  -191,396 -1,315  -  -  F Border Force  UK Border Agency  -  -  -203  G HM Passport Office  -  -1,109  -1,038  H Enablers  -  -1,288  -1,789  -8,706  -4,111  -14,808  A Crime and Policing Group  -  -69  -147  B Office for Security and Counter Terrorism  -  -  -209  Other Income Of which  -  -  -4,468  C Immigration Enforcement  UK Border Agency  -610  -1,281  -  D UK Visas  Immigration  -596  -1,250  -  F Border Force  -  -  -112  G HM Passport Office  -  -2,234  -2,003  H Enablers  -7,500  723  -7,869  -590,446  -498,509  -555,297  A Crime and Policing Group  -132,000  -  -151,224  B Office for Security and Counter Terrorism  -162,000  -152,000  -1,765  -  -  -4,855  C Immigration Enforcement  -3,350  -3,000  -  F Border Force  -2,961  -1,727  -1,730  Taxation Of which  UK Border Agency  G HM Passport Office  -290,135  -341,782  -395,723  -1,772,956  -1,764,655  -1,837,677  -1,867,330  -1,848,944  -1,919,003  -  -3,000  -  -  -3,000  -  A Crime and Policing Group  -  -2,000  -  H Enablers  -  -1,000  -  Total Programme  -  -3,000  -  -  -3,000  -  Total Programme  Total Voted Resource Income Voted Capital DEL Of which Programme Sales of Assets Of which  Total Voted Capital Income  237  Home Office  Main Estimates, 2014-15  Part III Note C - Analysis of Consolidated Fund Extra Receipts In addition to income retained by the Department the following income is payable to the Consolidated Fund '000 2014-15  2013-14  Plans  Receipts  Income  2012-13  Provisions  Outturn  Receipts  Income  Receipts  Income  Income in budgets surrendered to the Consolidated Fund resource  -  -  -  -  -  -  Income in budgets surrendered to the Consolidated Fund capital  -  -  -  -  -  -  Non-budget amounts collectable on behalf of the Consolidated Fund in the SoCNE  -70,292  -70,292  -70,292  -70,292  -67,467  -67,467  Total  -70,292  -70,292  -70,292  -70,292  -67,467  -67,467  Detailed description of CFER sources '000 2014-15  2013-14  Plans  Income  Receipts  Provisions  Income  Receipts  2012-13  Outturn  Income  Receipts  Non-Budget Consular premium Animal license fees  -68,634 -1,658  -68,634 -1,658  -68,634 -1,658  -68,634 -1,658  -67,467 -  -67,467 -  Total  -70,292  -70,292  -70,292  -70,292  -67,467  -67,467  238  Home Office  Main Estimates, 2014-15  Part III Note D - Explanation of Accounting Officer responsibilities The Accounting Officer prepares resource accounts for each financial year"], ["2014-treasury-dec-10460-001_National_Loans_Fund_Account.for_web.txt", " x  Exchange Equalisation Account and Debt Management Account  Under section 11 of Schedule 5A to the National Loans Act 1968, any excess of the assets of the DMA over its liabilities shall be a liability of the Account to the NLF"], ["2014-treasury-dec-Social_investment_tax_relief__SITR__draft_guidance.txt", " Q What if my social enterprise needs more than we can raise within the limits A The social enterprise can still raise money from further investments, however, any investments beyond the SITR limits will not qualify for tax relief"], ["2014-treasury-dec-AS2014_policy_costings_final.txt", "  The tax base The tax base is the population of tax credit claimants who receive a reduced award when a change of circumstances is reported"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_print.txt", "1  Transfer between reserves Note 19    767"], ["2014-treasury-dec-banking_reform_impact_assessment_05072014.txt", " In some cases, banks were unable to use the prescribed assumptions for example because banks do not currently collect the relevant data, so had to use their own assumptions or definitions"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_print.txt", "10 Key findings from the financial capability survey  51  16  more than half of UK adults struggle to keep up with bills and credit commitments  Around one in six are unable to identify the balance on bank statement  34  30  More than a third have to cut back on spending before payday  Less than one in three are paying into a pension  42 More than two-fifths don\u2019t save regularly  Financial capability tracker  Building on this, we have put in place a regular financial capability tracker, designed to monitor shifts in people\u2019s money habits"], ["2014-treasury-dec-PU1638_policy_costings_bud_2014_with_correction_slip.txt", "  Static costing The static costing is based on the estimated number of carers who are earning between old and new limits and are providing care for 35 or more hours per week, a qualifying condition of CA receipt"], ["2014-treasury-dec-39796_Cm_8847_Print_Ready.txt", " It will align with both the Treasury\u2019s guidance in Managing Public Money and the ACAS1 Code of Practice on Settlement Agreements"], ["2014-treasury-dec-06._2013-14_MAGENTA_PENSION_SCHEME.txt", " The system provides incentives to departments to manage spending well so as to provide high quality public services that offer value for money to the taxpayer"], ["2014-treasury-dec-FRAB__119__08_-_Annex_H_-_2014-15_FReM.txt", "  Requirements of the Companies Act 2006 5"], ["2014-treasury-dec-UK_Sovereign_Sukuk_PLC_Offering_Circular.txt", " The Certificates will be represented by beneficial interests in a global certificate in registered form the Global Certificate\u2019\u2019"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " The legislation provides that a territory falls within category 2 unless designated as category 1 or 3 by Treasury Order"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", " The legal underpinnings for the OBR are set out in the Budget Responsibility and National Audit Act 2011"], ["2014-treasury-dec-Scotland_analysis__Fiscal_policy_and_sustainability.txt", " Scottish estimates are shown as a percent of Scottish nominal GDP using Scottish National Accounts Project data for outturn and a forecast for Scottish GDP as set out in Annex A"], ["2014-treasury-dec-Treasury_minutes_web.txt", " It publishes detailed guidance for applicants, including the criteria they will be assessed against"], ["2014-treasury-dec-PU1624_final__web_.txt", "62 In most cases where the EU provides funding for activities, it will be by way of a grant to the department"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " Review and appeals  20  HMRC review of charging notice 1  Where a charging notice is issued to a company for an accounting period, a designated HMRC officer, within the review period a must carry out a review of the amount of diverted profits tax charged on the company for the accounting period, and b may carry out more than one such review"], ["2014-treasury-dec-37630_Budget_2014_Web_Accessible.txt", "148 Enterprise Zones are a key part of the government\u2019s strategy for enabling growth in local areas"], ["2014-treasury-dec-Public_Spending_Statistics_July_2014_consolidated_revised.txt", "6 Recreation, culture and religion n"], ["2014-treasury-dec-main_supply_estimates_2014_2015_web.txt", " The Department's forecast of the maximum total indemnity value expected in 2014-15 is 13,426"], ["2014-treasury-dec-government_financial_reporting_manual_201314.txt", "12 They will then be published in each case"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " 9 After the entry beginning surrender insert tax-adjusted carrying value in Parts 5 and 6  section 465A  tax-adjusted carrying value in Part 7  section 702"], ["2014-treasury-dec-FSCS_annual_report_2014_print.txt", " During the year, FSCS received recoveries of 292,408,000 2013 713,484,000 from the 2008 banking defaults, also referred to as the Specified Deposit Defaults SDDs, and this was set off against loans see Note 15"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", " I am pleased to report that I have been able to remove my qualification on the Cabinet Office Civil Superannuation Account for 2012-13 in respect of the valuation of the pension liability and have therefore, accordingly, removed my qualification of the WGA"], ["2014-treasury-dec-FSCS_annual_report_2014_print.txt", "indb 49  Milburn Insurance Services Limited Milburn Milburn is a UK-based insurer which ceased underwriting new business in September 2013"], ["2014-treasury-dec-Scotland_analysis__Fiscal_policy_and_sustainability.txt", " Oil  Gas UK estimate that around half of the record 14"], ["2014-treasury-dec-New_Clause_1.txt", " New section 356ND prohibits a deduction for expenses of management of an investment business against a contractor\u2019s ring fence profits"], ["2014-treasury-dec-FRAB__119__05_-_EPSAS_governance_consultation_paper.txt", "4 GFS Quality Management and Government Accounting  Luxembourg, 25 November 2013  PUBLIC CONSULTATION PAPER Document accompanying the public consultation Towards implementing European Public Sector Accounting Standards EPSAS for EU Member States - Public consultation on future EPSAS governance principles and structures  This document is a working document of Eurostat for discussion and consultation purposes"], ["2014-treasury-dec-45502_Cm_8988_Print.txt", " This consultation ensures transparency of the company\u2019s budgets and activities"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " The amendment enables HMRC to reduce or cancel a specified amount that cannot be surrendered as group relief"], ["2014-treasury-dec-FRAB__119__08_-_Annex_I1_-_DEPARTMENT_YELLOW_2014-15.txt", " Reconciliation of outturn to net operating cost and against Administration Budget SOPS3"], ["2014-treasury-dec-PU1719_HMT_Science_.txt", " But, for the most part, ideas and their application and exploitation are not formed in the ether, but in particular institutions and companies which are physically present in particular towns and cities"], ["2014-treasury-dec-SDLT_ALTERNATIVE_PROPERTY_FINANCE_RELIEF.txt", "  DETAILS OF THE CLAUSE 2"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_web.txt", "5m  175,000  customer contacts  free debt advice sessions funded  653,000  92  key money management steps  will use the Service again  102,000  90  face-to-face money advice sessions delivered  would recommend us to others  289,000 budget planners completed  10  The Money Advice Service Annual Review, Directors\u2019 Report and Financial Statements 201314  Overview of the year It has been a busy year for the Money Advice Service"], ["2014-treasury-dec-FRAB__120__03_-_Accounting_for_Schools_and_Code_Addendum.txt", "  Recommendation  The Board is requested  Timing  1  To provide comments on the Invitation to Comment on the Code and Exposure Draft Accounting for Local Authority Schools in England and Wales"], ["2014-treasury-dec-Diverted_Profits_Tax.txt", " This paragraph sets a time limit for the serving of a notice under Part 2 of the Schedule of three years beginning with the date when the diverted profits tax charging notice or supplementary charging notice was issued"], ["2014-treasury-dec-Govt_NC5_and_NS4_Tax_relief_for_theatrical_production_.txt", "5m to 2m  NA 5 NA  Compliance Benefits One-off Benefit Average Annual Benefit  NA NA  NA NA  Total Benefit PV Net Benefit NPV  NA -0"], ["2014-treasury-dec-37630_Budget_2014_Web_Accessible.txt", " Survey evidence, reported in the Bank of England\u2019s February 2014 Inflation Report\u2019, suggested that forward guidance is working"], ["2014-treasury-dec-FRAB__119__08_-_Annex_H_-_2014-15_FReM.txt", " The general presumption is that the auditor will be the Comptroller and Auditor General, the Auditor General for Wales, the Auditor General for Scotland or the Comptroller and Auditor General for Northern Ireland"], ["2014-treasury-dec-Tackling_marketed_tax_avoidance.txt", " 5 The payment period means a if P made no representations under paragraph 19, the 90 day postnotice period, and b if P made such representations, whichever of the following periods ends later i the 90 day post-notice period ii the period of 30 days beginning with the day on which P is notified under paragraph 19 of HMRC\u2019s determination"], ["2014-treasury-dec-PESA_2014_-_print.txt", "1 Budgets by economic category of spending, 2009-10 to 2015-16 continued  million National Statistics 2009-10 outturn  2010-11 outturn  2011-12 outturn  2012-13 outturn  2013-14 outturn  2014-15 plans  2015-16 plans  Resource budgets Staff costs 1  89,852  95,966  97,976  100,717  104,616  103,847  104,325  Gross current procurement 1  114,320  107,104  107,867  111,234  114,096  120,263  118,923  Income from sales of goods and services 5  -21,885  -17,447  -16,700  -18,100  -18,114  -19,206  -17,135  Current grants to local government 1  120,469  125,942  120,224  116,338  117,038  112,996  107,859  Current grants to persons and non-profit bodies  202,316  205,350  209,377  212,438  212,934  218,688  220,980  361  1,028  727  1,457  3,128  3,348  3,059  6,160  5,977  6,452  6,364  6,285  6,453  7,367  880  588  362  1,625  1,016  845  919  3,611  4,627  6,678  8,627  9,296  9,623  11,074  Current grants abroad Subsidies to private sector companies Subsidies to public corporations Net public service pensions 2  4,038  4,723  6,542  7,239  7,119  6,089  5,709  Depreciation 3 5  Rentals  20,372  19,271  6,882  8,147  38,431  26,442  26,420  Take up of provisions 5  -17,245  13,233  12,786  17,890  13,165  41,314  11,142  Release of provisions  -6,284  -6,074  -7,396  -7,650  -4,775  -6,357  -5,464  Change in pension scheme liabilities 6  22,277  -56,677  27,098  26,950  29,307  32,281  31,473  Unwinding of the discount rate on pension scheme liabilities  39,175  37,594  44,068  40,352  37,420  43,827  43,492  Release of provisions covering payments of pensions benefits 4  -24,274  -25,928  -27,726  -30,550  -32,174  -33,476  -35,099  -548  -1,968  -3,603  -4,603  -10,571  -3,195  -4,582  -  -  -  -  -  1,600  4,800  553,595  513,310  591,612  598,474  628,215  665,300  635,300  Other 5  Plus unallocated funds Total resource budgets Capital DEL  15,254  12,893  10,909  9,668  10,149  10,590  10,501  Capital grants to persons and non-profit bodies  Capital support for local government  6,606  4,836  3,044  1,653  2,240  3,587  3,041  Capital grants to private sector companies  8,839  7,683  6,643  5,892  6,393  7,029  6,415  Capital grants abroad  725  1,772  1,425  1,369  1,586  1,982  823  Capital support for public corporations  832  187  268  304  206  -14  357  25,183  23,786  20,644  21,813  20,282  21,201  20,702  -701  -960  -1,241  -2,118  -818  -1,140  -504 4,422  Gross capital procurement Income from sales of assets Net lending and investment to the private sector and abroad  482  -126  504  561  1,941  3,996  -213  -254  143  -180  44  -111  133  -  -  -  -  -  -2,100  600  57,007  49,816  42,338  38,961  42,021  45,000  46,500  Capital support for local government  402  993  290  133  65  561  916  Capital grants to persons and non-profit bodies  664  549  338  369  416  369  348  -  -  -1  -  -1,016  -  -  5  Other  Plus unallocated funds in capital DEL Total capital DEL Capital departmental AME  Capital grants to private sector companies Capital grants abroad Capital support for public corporations Gross capital procurement Income from sales of assets Net lending and investment to the private sector and abroad Other Total capital departmental AME  40\u2003\u2003 Public Expenditure Statistical Analyses 2014  -  -  -  -  -20  -  -  97  -361  187  -198  -797  -22  426  124  139  193  183  145  286  192  -  -  -  -211  -124  -  -  42,681  2,013  1,198  3,233  -4,779  15,830  13,224  478  430  320  80  -7  201  237  44,447  3,764  2,525  3,589  -6,117  17,225  15,342  Table 2"], ["2014-treasury-dec-oil_and_gas_fiscal_review_call_for_evidence.txt", "  17  revenues are volatile and difficult to predict"], ["2014-treasury-dec-AS2014_policy_costings_final.txt", " The tax base for the UTR requirement is an estimate of self-employed WTC claimants who do not have a UTR"], ["2014-treasury-dec-freedom_and_choice_in_pensions_web_210314.txt", "1 The government\u2019s long-term economic plan is working"], ["2014-treasury-dec-Amendments_15-41.txt", " Amendment 41 inserts new subparagraph 18 to Schedule 8B of the Taxation of Chargeable Gains Act 1992"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", " 11081 Note 9 - Operating Leases "], ["2014-treasury-dec-PU1616_OTS_employee_benefits_final_report.txt", " Any shortfall is treated as earnings from the employment in the year in which the event giving rise to the notional payment occurred"], ["2014-treasury-dec-FRAB__119__08_-_Annex_I3_-_NDPB_GREEN_2014-15.txt", "  Permanently employed staff  Others  201X-1Y  201W-1X  000  000  Total  Total  Directly employed Other 11  2014-15  NDPB GREEN ILLUSTRATIVE ACCOUNTS  Staff engaged on capital projects Total  3"], ["2014-treasury-dec-PU1616_OTS_employee_benefits_final_report.txt", " It is likely to be necessary for the benefit to be reported in the month after it is received, rather than it being reported on or before the day of payment"], ["2014-treasury-dec-FSCS_annual_report_2014_web.txt", " His main specialism was corporate recovery, and he was the senior partner responsible for complex restructurings and insolvency"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_web.txt", "  Advice-led campaigns During the course of the year we have run a number of advice-led campaigns in the press, radio and online aimed at highlighting particular issues, typically where people are prone to making decisions they later regret, and  crucially  delivering advice there and then as part of the campaign message"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " The clause is covered by a resolution made under the Provisional Collection of Taxes Act 1968"], ["2014-treasury-dec-Scotland_analysis__Fiscal_policy_and_sustainability.txt", " S  cottish Government 2013, Scotland\u2019s Future Your guide to an independent Scotland"], ["2014-treasury-dec-06._2013-14_MAGENTA_PENSION_SCHEME.txt", "ad  MAGENTA PENSION SCHEME ILLUSTRATIVE PENSION SCHEME STATEMENT  Prior Period Adjustments PPAs  PPAs resulting from an error in previous recording, or from an accounting policy change initiated by the department, need to be voted by Parliament in the current year, whereas in IFRS-based accounts IAS 8 they are treated as adjustments to previous years"], ["2014-treasury-dec-supplementary_estimates_and_new_estimates_2013_14_120214_correction.txt", "64 -  -  -  -  17,304 100 17,007  7,898 7,469  45"], ["2014-treasury-dec-FRAB__120__07_-_Annex_C_-_FT_ARM_14-15.txt", " all other non-audit services not falling within items 2 to 7 above"], ["2014-treasury-dec-Wales_Bill_Command_Paper_-_Welsh.txt", "ukgovernmentpublicationsconsolidated-budgeting-guidance 7 Enillwyd y pwerau hyn pan ddaeth Awdurdod Datblygu Cymru yn rhan o Lywodraeth Cymru"], ["2014-treasury-dec-UK_Sovereign_Sukuk_PLC_Offering_Circular.txt", " Mutilated or defaced Certificates must be surrendered before replacements will be issued"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " This is to ensure that income charged under new section 863J on vesting is also treated as partnership income for pension purposes"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", " Interest on scheme liabilities\u2019 was the increase during the period in the present value of the scheme liabilities because the benefits are one period closer to settlement and is recognised in the Statement of Revenue and Expenditure"], ["2014-treasury-dec-20140310_bailin_section48p_order_CONSULTATION_DRAFT_FINAL_FINAL__2_.txt", "1 In this Order derivative means a derivative as defined in Article 25 of Regulation EU No 6482012 of the European Parliament and of the Council on OTC derivatives, central counterparties and trade repositories"], ["2014-treasury-dec-UK-China_policy_outcomes.txt", " Both countries welcomed the news that joint investment from Research Councils UK RCUK and Chinese funding partners on collaborative research programmes has reached 64 million, and that further projected RCUK investment in collaborative UK-China programmes stands at an additional 68 million by 2018, with anticipated co-investment from Chinese partners"], ["2014-treasury-dec-FSCS_annual_report_2014_web.txt", " As such, the classes are going concerns and it is appropriate that these financial statements are prepared under the going concern accounting convention"], ["2014-treasury-dec-140220_Letter_and_annexes_from_HMT_to_Govt_Actuary_3.txt", "  1 of the 2013 Act by section 28 of that Act  2"], ["2014-treasury-dec-Govt_NC5_and_NS4_Tax_relief_for_theatrical_production_.txt", "  FA 2007 8  ivc  In Schedule 24 to FA 2007 penalties for errors, in paragraph 28fa meaning of corporation tax credit, omit the or at the end of sub-paragraph ivb and after that sub-paragraph insert a theatre tax credit under section 1217K of that Act, or"], ["2014-treasury-dec-Efficiency_and_reform_in_the_next_Parliament.txt", "ukgovernmentuploadssystemuploadsattachmentdatafile318587SavingsFY201314TechnicalNote"], ["2014-treasury-dec-PN_December_2013.txt", " 4 In this presentation gross reserves in part 1 and assets in part 2 exclude market valuation of foreign currency forwards and swaps"], ["2014-treasury-dec-FSCS_annual_report_2014_web.txt", "  Exit package cost band  Number of Number of other Total number of Total number of compulsory departures exit packages by exit packages by redundancies agreed cost band cost band Year ended Year ended Year ended Year ended 31 March 2014 31 March 2014 31 March 2014 31 March 2013    10,000 10,00125,000 25,00150,000 50,001100,000 100,001150,000 150,001200,000 Over 200,001 Total number of exit packages by type           2       2  2       2  4  1 1    6  Total resource cost \u2019000    5  5  108  140 FSCS Annual Report and Accounts 201314  FSCS is not required to follow the provisions of the Civil Service Compensation Scheme as its principal governance arrangement is with the FCAPRA"], ["2014-treasury-dec-PU1616_OTS_employee_benefits_final_report.txt", " They acknowledge that there is a communications issue  and this is particularly key in relation to employees who only have some of their benefits payrolled, where there might otherwise be scope for some confusion"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", " The OBR\u2019s judgement is that the government\u2019s policies are consistent with a roughly 75 chance of achieving the fiscal mandate in 2018-19"], ["2014-treasury-dec-140220_Letter_and_annexes_from_HMT_to_Govt_Actuary_3.txt", "  An amendment has been made to the Directions to clarify that the valuation assumption should be used - see Direction 352b"], ["2014-treasury-dec-main_supply_estimates_2014_2015_web.txt", "  622  Security and Intelligence Agencies  Main Estimates, 2014-15  Part III Note D - Explanation of Accounting Officer responsibilities The Accounting Officer prepares resource accounts for each financial year"], ["2014-treasury-dec-Govt_NC6_exclusion_of_incentivised_electricity_or_heat_generation_activities.txt", "  Operational impact m HMRC or other Other impacts  The additional costs for HM Revenue and Customs in implementing this change are anticipated to be negligible"], ["2014-treasury-dec-37630_Budget_2014_Web_Accessible.txt", "186 Business rates in Enterprise Zones  The government will extend the deadline by which businesses need to have located in an Enterprise Zone in order to claim business rates discounts by 3 years until 31 March 2018"], ["2014-treasury-dec-44695_Autumn_Statement__Print_ready_.txt", "185 Withholding regime applied across peer-to-peer lending platforms  The government will consult on the introduction of a withholding regime for Income Tax to apply across all P2P lending platforms from April 2017"], ["2014-treasury-dec-main_supply_estimates_2014_2015_print.txt", " Assisting people to make plans for their retirement, including research into pensions, private pension industry regulatory work, programmes and measures to help improve independence and social inclusion for older people"], ["2014-treasury-dec-Country_and_Regional_Analysis_November_2014_Combined.txt", "6 General public services n"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " However, there may be cases where there are relevant accounts with the deposit taker that are of equal priority under the hierarchy HMRC specifies in the hold notice"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_web.txt", "  99  100 The Money Advice Service Annual Review, Directors\u2019 Report and Financial Statements 201314  4"], ["2014-treasury-dec-survivor-benefits-in-occupational-pension-schemes.txt", "13 Another approach might be to eliminate all differences of treatment because of sexual orientation"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_print.txt", "  87  88  The Money Advice Service Annual Review, Directors\u2019 Report and Financial Statements 201314  7"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", "  FINANCE BILL 2014 CLAUSE 89  8"], ["2014-treasury-dec-government_financial_reporting_manual_201314.txt", "  Where the infrastructure asset is used for its entire useful life, and there is little or no residual interest, the arrangement would fall within the scope of IFRIC 12 where the grantor controls or regulates the services as described in the first condition see also IFRIC 12"], ["2014-treasury-dec-ANNUAL_TAX_ON_ENVELOPED_DWELLINGS_RELIEF_DECLARATION_RETURNS.txt", " No details will be required of the individual properties eligible for that relief"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", " Where relevant matters have been discussed in other documents, it may be sufficient to include a cross-reference to those other documents"], ["2014-treasury-dec-45502_Cm_8988_Print.txt", "2 The department\u2019s decisions on how to allocate budget for different technologies will be based on a range of factors, in particular the EMR objectives of supporting decarbonisation and maintaining security of supply at a fair price for consumers"], ["2014-treasury-dec-summary_of_forecasts_of_scottish_deficit_11032014.txt", "9 billion forecast at 6"], ["2014-treasury-dec-FSCS_annual_report_2014_print.txt", "70  Salary increase rate  na  na  Pension increase rate where increase is based on RPI inflation capped at 5 p"], ["2014-treasury-dec-government_financial_reporting_manual_201314.txt", "1  Supply is the means by which parliamentary authority is secured for most government expenditure"], ["2014-treasury-dec-Efficiency_and_reform_in_the_next_Parliament.txt", " Reform on this scale will not be easy, requiring considerable political will and a concerted cross-government effort"], ["2014-treasury-dec-oil_and_gas_fiscal_review_call_for_evidence.txt", " Until then and perhaps beyond, the need to continue to improve the UK public finances will remain a key element of the context in which fiscal policy for oil and gas is made"], ["2014-treasury-dec-210514_letter_from_gov_actuary_to_hmt_4.txt", " The need for these changes does highlight the complexity of the directions and the importance of the review processes"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", " Interest on late payment of commercial debt must equal the amount disclosed in the note The Late Payment of Commercial Debts Interest Act 1998"], ["2014-treasury-dec-PU1632_Sustainability_Reporting_Guidance.txt", "  Further resource reporting  indirect water use 6"], ["2014-treasury-dec-OOTLAR_19_March_2014__1_.txt", " The company\u2019s maximum AIA for this transitional chargeable period would therefore be the total of a  b  62,500  375,000  437,500, although in relation to a the part period falling before 1 or 6 April 2014, no more than a maximum of 250,000 of the company's actual expenditure in that particular part period would be covered by its transitional AIA entitlement the maximum claimable before the increase to 500,000"], ["2014-treasury-dec-44695_Accessible.txt", "132 Business rates long-term review  The government will conduct a review of the future structure of business rates to report by Budget 2016"], ["2014-treasury-dec-UK_Sovereign_Sukuk_PLC_Offering_Circular.txt", " Notwithstanding the foregoing, if a Total Loss Event occurs and Substituted Premises are to be leased by the Trustee in connection therewith as contemplated in the Servicing Agency Agreement, the Substituted Premises shall be leased by the Trustee as provided therein and the Certificates will not be redeemed as provided in the preceding paragraphs"], ["2014-treasury-dec-2902216_ScotlandAnalysis_Conclusion_acc2.txt", "10 In the event of independence, all public spending in Scotland would have to be funded from taxation of people and businesses in Scotland, or from higher borrowing"], ["2014-treasury-dec-44695_Accessible.txt", " Over the last 4 years, departments have underspent their budgets by an average of 5 billion each year"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " Paragraph 19 amends the Table in paragraph 1 of Schedule 24 to the Finance Act 2007 and inserts new sub-paragraphs 4A-C to include the special scheme returns into the penalty regime for errors"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", "8 excluding RMPP Effects from move to ESA10 add Network Rail borrowing 2"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", " On 30 March 2010, the independent valuer appointed under the Northern Rock plc Compensation Scheme Order 2008 concluded that no compensation was payable by HM Treasury to former shareholders"], ["2014-treasury-dec-Notice_Russia_210621.txt", "UK website httpswww"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", " In addition, the Bradford  Bingley plc Transfer of Securities and Property etc Order 2008 requires HM Treasury to give a guarantee or to make other arrangements for the purposes of securing that the assets of the remaining section of the Bradford  Bingley Pension Scheme are sufficient to meet its liabilities"], ["2014-treasury-dec-36048_Cm_8774.txt", " He does not pay capital gains tax since he does not receive the Duchy\u2019s capital gains"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " CAPITAL GAINS TAX INCOME TAX INHERITANCE TAX The Offshore Asset Moves Penalty Specified Territories Regulations 2015 Made  -  -  -  -   April 2015  Laid before the House of Commons   April 2015  Coming into force -   April 2015  -  The Treasury make the following Regulations in exercise of the powers conferred by paragraph 45 and 6 of Schedule X to the Finance Act 2015a"], ["2014-treasury-dec-promoters_of_tax_avoidance_schemes_amendment_of_return_to_take_account_of_relevant_judicial_rulings_and_dotas.txt", " Paragraph 151 sets out that when a taxpayer becomes liable to both a penalty under this regime and also to a penalty calculated by reference to the same tax amount but assessed under different legislation, paragraph 15 will apply"], ["2014-treasury-dec-FRAB__119__09_-_Draft_Code_of_Practice_on_Local_Authority_Accounting_2014-15_with_Annexes.txt", "  Investing activities a purchase of property, plant and equipment, investment property and intangible  assets b purchase of short-term not considered to be cash equivalents and long-term  investments includes investments in associates, joint ventures and subsidiaries c other payments for investing activities d proceeds from the sale of property, plant and equipment, non-current assets  held for sale, investment property and intangible assets e proceeds from short-term not considered to be cash equivalents and long-  term investments includes investments in associates, joint ventures and subsidiaries f  other receipts from investing activities  g net cash flows from investing activities"], ["2014-treasury-dec-BgT_annex_a_metrics_to_measure_improvement.txt", "  Low levels of requests for external feedback    Attendance at events"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", " The scheme will be open for 18 months from October 2015 and available to everyone reaching State Pension age before 6 April 2016"], ["2014-treasury-dec-assurance_frameworks_191212.txt", "10 This comes direct from those responsible for delivering specific objectives or operation it provides assurance that performance is monitored, risks identified and addressed and objectives are being achieved"], ["2014-treasury-dec-PESA_2014_-_print.txt", "  Country and regional analysis The country and regional analysis takes total public sector spending on the same basis as in the public sector section, but using data from an earlier point in the year and asks departments to identify the country andor region who benefit from their spending"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_web.txt", " In some parts of the country, more than 40 per cent  two in every five adults  have been at least three months behind with their bills in the last six months, or feel that their debts are a heavy burden"], ["2014-treasury-dec-supplementary_estimates_and_new_estimates_2013_14_120214_correction.txt", " Parliament votes limits on   The net resource DEL requirement   The net capital DEL requirement   The net resource AME requirement   The net capital AME requirement   The net non-budget requirement and   The net cash requirement for the Estimate as a whole"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", " Prior to 2013-14 UK coinage manufacturing costs were recognised within Resource DEL"], ["2014-treasury-dec-spend04_sciencedoc_1_090704.txt", " Public sector research laboratories will be similarly encouraged and funded to develop their own knowledge transfer missions"], ["2014-treasury-dec-staff_survey_2013.txt", " HM Treasury keeps me informed about matters that affect me B48"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", "  The impact on the public sector is nil"], ["2014-treasury-dec-FRAB__120__03_-_Annex_A__ITC_and_WG_Report.txt", "  As set out in paragraphs 20 and 21, the Working Group\u2019s assessment is that local authorities receive returns from schools in relation to meeting their statutory requirements for the provision of education"], ["2014-treasury-dec-39796_Cm_8847_Print_Ready.txt", " Its budget for 2013-14 is 22"], ["2014-treasury-dec-FSCS_annual_report_2014_print.txt", "indb 64  03072014 1436  Case study Jan Williams  Nowhere to turn if 600 FSCS did not exist 500  000\u2019s  Jan Williams, 62, a freelance journalist, was inclined to join a credit union 400 while she was covering a story about credit for a local Kent newspaper"], ["2014-treasury-dec-central_african_republic.txt", "005 Further Identifiying InformationAppointed as anti-balaka zone commander COMZONE of Boda on 11 April 2014 and on 28 June 2014, for the entire Lobaye Province"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_print.txt", "4  Research and Evaluation  281"], ["2014-treasury-dec-Enhanced_capital_allowances_for_cars_and_goods_vehicles.txt", " Small and micro business assessment small and micro businesses use transport like any other business"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", "  GDP per capita  latest quarter growth on corresponding quarter of previous year  2"], ["2014-treasury-dec-PU1624_final__web_.txt", " All reclassifications from administration budgets need to be approved by the CST and lead to restated limits"], ["2014-treasury-dec-PSS_April_2014.txt", "0 Total other resource adjustments 1"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " This means that they can seize goods or cash including from bank accounts in order to settle tax debts"], ["2014-treasury-dec-2902216_ScotlandAnalysis_Conclusion_acc2.txt", "  Pensions A larger pensioner population means higher spending on pensioner benefits"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " Both the daily living component and the mobility component are payable at two rates  standard and enhanced"], ["2014-treasury-dec-Payment_systems_regulator_IA.txt", " iii A lack of focus on delivering services that meet the growing demands of payments endusers Another knock-on effect of lack of competition has been that the payments industry has lacked adequate incentives to deliver against the legitimate demands of consumers"], ["2014-treasury-dec-government_financial_reporting_manual_201314.txt", "  Accounts prepared under the Public Finance and Accountability Scotland Act 2000 5"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " The information provided by the monitored promoter can be crosschecked against its client\u2019s returns and notifications to HMRC for compliance purposes"], ["2014-treasury-dec-Wales_Bill_-_Explanatory_Notes_-_Report_Stage_-_Welsh_Language_Version_10_6_14_pdf.txt", " Bydd angen i unigolyn dreulio mwy o ddiwrnodau yn yr Alban nag mewn rhan arall o'r DU i basio\u2019r prawf hwn"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_print.txt", " We did not receive any whistle-blowing reports during the year"], ["2014-treasury-dec-131010_Letter_and_annexes_from_HMT_to_Govt_Actuary_2.txt", "  Valuation methodology What actuarial methodology will be used to carry out the valuations The Directions specify that the Project Unit Methodology will be used to carry out the valuations"], ["2014-treasury-dec-UK-China_policy_outcomes.txt", " We agree that the MDBs should seek to strengthen their lending capacity and their effectiveness, including mobilising private sector financing and promoting South-South cooperation"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " in subsection 2, after containing insert any other"], ["2014-treasury-dec-10460-001_National_Loans_Fund_Account.for_web.txt", " The Debt Management Office reconciles principal amounts twice a year"], ["2014-treasury-dec-Wales_Bill_-_Explanatory_Notes_-_Report_Stage_-_Welsh_Language_Version_10_6_14_pdf.txt", "  Mae is-adran 6 yn mewnosod adran 80DA newydd yn Neddf 1998"], ["2014-treasury-dec-supplementary_estimates_and_new_estimates_2013_14_120214_correction.txt", "  -15,000  Section A Transfer to Scottish Government in relation to Administrative Justice and Tribunal Council AJTC costs"], ["2014-treasury-dec-37630_Budget_2014_Web_Accessible.txt", "5 shows how the level of debt in 2035-36 would be affected by a simple scenario in which, rather than there being no shocks, the economy is hit once every 8 years by a shock that increases public sector net debt by 10"], ["2014-treasury-dec-survivor-benefits-in-occupational-pension-schemes-annex-c.txt", " 4 Step 3 shows the estimated cost of providing survivor benefits to all widows and widowers whether male or female, and whether from a same sex marriage or an opposite sex marriage in line with those currently provided to widows from an opposite sex marriage, for all periods of accrual"], ["2014-treasury-dec-Social_investment_tax_relief__SITR__draft_guidance.txt", " Q What types of social enterprises can qualify for the scheme A SITR is only available for investments in community interest companies, community benefit societies and charities"], ["2014-treasury-dec-ENFORCEMENT_BY_DEDUCTION_FROM_ACCOUNTS.txt", " the amount of the relevant debt in respect of which the notice will have effect the specified amount, c"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " 5 The amendments made by this paragraph have effect in relation to disposals occurring on or after 6 April 2015"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", " I cannot quantify the effect of these omissions on the Account with certainty as I do not have information needed to identify the transactions that would have to be eliminated to provide a consolidated view"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_web.txt", "0  Consumer Insight and Research  1,842"], ["2014-treasury-dec-PU1719_HMT_Science_.txt", "  6  Agri-science Although genetics is above all associated with human health, advances in agricultural technologies can put the UK at the forefront of the next green revolution"], ["2014-treasury-dec-PESA_2014_-_print.txt", " Cost of capital charge used to be a notional charge that was applied to each department\u2019s budget in order to make departments aware of the full cost of holding assets"], ["2014-treasury-dec-main_supply_estimates_2014_2015_web.txt", " The contract provides for greater efficiencies and substantial savings over its life"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " 3 The notice has effect a for the purposes of the recovery from that company of the amount required to be paid and of interest on that amount, and b for the purposes of appeals, as if it were a charging notice and that amount were an amount of diverted profits tax charged on that company"], ["2014-treasury-dec-PU1643_Charter_budget_responsibility_update_print.txt", "1 The Treasury\u2019s objectives for fiscal policy are to   ensure sustainable public finances that support confidence in the economy, promote intergenerational fairness, and ensure the effectiveness of wider Government policy and    support and improve the effectiveness of monetary policy in stabilising economic fluctuations"], ["2014-treasury-dec-PESA_2014_-_print.txt", "3 Broadcasting and publishing services 8"], ["2014-treasury-dec-DISCLOSURE_OF_TAX_AVOIDANCE_SCHEMES.txt", "  7  The duty under subsection 5 does not apply in prescribed circumstances"], ["2014-treasury-dec-FRAB__120__02_-_IFRS_13_Fair_Value.txt", " While it is not expected that there will be a large number of examples of multi-use buildings which are partly used for their service potential either to deliver front or back office services and partly held for financial return it is clear that they do exist, for example where part of a building is used to earn rental income"], ["2014-treasury-dec-Efficiency_and_reform_in_the_next_Parliament.txt", " This has been facilitated by important reforms to the Civil Service compensation scheme to control the payments made to exiting civil servants"], ["2014-treasury-dec-FRAB__119__08_-_Annex_G4_-_MAGENTA_PENSION_SCHEME_2013-14.txt", " ESA95 is in turn consistent with the System of National Accounts SNA93, which is prepared under the auspices of the United Nations"], ["2014-treasury-dec-45502_Cm_8988_Print.txt", " The Government agrees with the Committee\u2019s recommendation"], ["2014-treasury-dec-PU1624_final__web_.txt", "106  Trading Funds,  11"], ["2014-treasury-dec-Wales_Bill_-_Explanatory_Notes_-_Report_Stage_-_Final_10-6-14.txt", "  Subsections 13 to 15 amend the Taxation of Chargeable Gains Tax 1992 TCGA 1992"], ["2014-treasury-dec-FSCS_annual_report_2014_web.txt", "  Following the success of the Protection Checker launch, the FTAdviser quoted Danny Cox, head of financial planning at Hargreaves Lansdown, who said the tool would benefit from price comparison sites linking to it"], ["2014-treasury-dec-main_supply_estimates_2014_2015_web.txt", " Support of transport-related activities including roads vehicles and driving rail shipping and maritime mountain rescue ports sustainable travel aviation local transport transport security and safety and highway services"], ["2014-treasury-dec-Country_and_Regional_Analysis_November_2014_Combined.txt", "4 Family and children  of which personal social services of which family benefits, income support and tax credits 10"], ["2014-treasury-dec-OOTLAR_19_March_2014__1_.txt", " The impacts on businesses' on-going administrative burdens are also expected to be negligible as most of the businesses affected are likely to still need to calculate some capital allowances on a year-by-year basis for previously pooled expenditure andor new expenditure not qualifying for the temporary 500,000 AIA"], ["2014-treasury-dec-131010_Letter_and_annexes_from_HMT_to_Govt_Actuary_2.txt", " The National Health Service Superannuation Scheme 2008 section Scotland Regulations 2013  Fire and rescue workers  The schemes established by 1"], ["2014-treasury-dec-45502_Cm_8988_Accessible.txt", " By monitoring their Government banking Service accounts, we calculate the implied net payment flow using balance plus funding received from the Consolidated Fund minus closing balance to give the implied net payment flow figure for the month"], ["2014-treasury-dec-PSS_April_2014.txt", " The effect of this on the major pension schemes teachers, NHS, civil service and armed forces is shown in the appropriate departmental budget in Table 3"], ["2014-treasury-dec-elps_annex_final.txt", "  The Comparator Policy Value on a contractual claim is similarly the greater of   The Comparator policy value Gc  Rc  Fc and    The Comparator guaranteed value Gc  Rc,  where Gc is the guaranteed fund value before any annual bonus additions for the Comparator policy Rc is the annual bonus additions to Gc for the Comparator policy and Fc is the final bonus if any added at claim for the Comparator policy Fc can be negative"], ["2014-treasury-dec-Alcohol_duty_-_registration_of_alcohol_wholesalers.txt", " Subsection 3 states a when individuals will be considered to control another body corporate and b when a body corporate is to be regarded as having an establishment in the UK for the purposes of being entitled to be a member of a group"], ["2014-treasury-dec-Public_Spending_Statistics_July_2014_consolidated_revised.txt", " This is support for depositors and purchases of equity in banks that the ONS have classified as capital grants in the National Accounts"], ["2014-treasury-dec-131217_Letter_and_annexes_from_Govt_Actuary_to_HMT_2.txt", " The possibility of differences between employer contribution rates and employer cost capscost cap cost of the schemes arises because various commitments, which I understand you have made to scheme stakeholders to ensure that the employer cost cap is not breached for particular reasons10, run contrary to the completeness principle as it applies to determining employer contribution rates, hence these communication challenges are likely to arise"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_print.txt", " During the period the Remuneration Committee met four times"], ["2014-treasury-dec-OOTLAR_19_March_2014__1_.txt", " It is not known how this pattern might change for farmers but we do not expect this measure to create a disproportionate impact on a particular group of people"], ["2014-treasury-dec-Wales_Bill_Command_Paper_-_English.txt", " Interest payments received would not therefore be included as part of revenue allocated to the Welsh Government"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", "  RESOLUTION 22  FINANCE BILL 2014 CLAUSE 30  EXPLANATORY NOTE  CLAUSE 30 AVOIDANCE SCHEMES INVOLVING THE TRANSFER OF CORPORATE PROFITS  SUMMARY 1"], ["2014-treasury-dec-37630_Budget_2014_Web_Accessible.txt", " The government will extend the related CGT charge on disposals of properties liable to ATED for residential properties worth over 1 million and up to 2 million with effect from 6 April 2015 and for residential properties worth over 500,000 and up to Budget 2014  79  1 million with effect from 6 April 2016"], ["2014-treasury-dec-Public_Spending_Statistics_July_2014_consolidated_revised.txt", "8 per cent in 2013-14"], ["2014-treasury-dec-scotland_analysis_fiscal_policy_and_sustainability_print.txt", "  Whole economy inflation  which for the UK and an independent Scotland HM Treasury\u2019s projections assume to be in line with the OBR FSR 2013 assumption of 2"], ["2014-treasury-dec-EEA_Accounts_2013-14_-_web.txt", " Value at Risk The Bank monitors and controls market risk primarily by using a Value at Risk VaR model, which estimates the maximum expected loss for the portfolio, at a specified confidence level, over a defined period of time"], ["2014-treasury-dec-PESA_2014_-_print.txt", " 2 The main pension schemes are reported under IAS19 accounting requirements, the reconciliation to National Accounts is explained in Annex D"], ["2014-treasury-dec-Public_Service_Pensions_Valuations_and_Employer_Cost_Cap_Directions_2014_archived_version.txt", "75 on 10th April 2017 c 4"], ["2014-treasury-dec-PU1616_OTS_employee_benefits_final_report.txt", " We have done that and this report does point up some radical thoughts for example, Class 1 national insurance contributions NICs on all benefits, a significant widening of PAYE settlement agreements PSAs and a general exemption for qualifying business expenses"], ["2014-treasury-dec-PU1643_Charter_budget_responsibility_update_print.txt", " Where we have identified any third party copyright information you will need to obtain permission from the copyright holders concerned"], ["2014-treasury-dec-Special_purpose_share_schemes.txt", "  2  After section 396 insert Other amounts treated as distributions 396A Arrangements offering a choice of capital or income return 1  Subsection 2 applies if a person S has a choice either a to receive what would ignoring this section be a distribution of a company, or b to receive from that company, or from a third party, anything else the alternative receipt which i is of the same or substantially the same value, and ii ignoring this section would not be charged to income tax"], ["2014-treasury-dec-PESA_2014_-_print.txt", " General public services of which public and common services 3"], ["2014-treasury-dec-Fuel_duty_-_aqua_methanol.txt", " 20042064 the Energy Products Regulations"], ["2014-treasury-dec-OLD_complete_v3.txt", "  Current law Section 577 of the Income Tax Earnings and Pensions Act 2003 ITEPA sets out the charge to income tax on United Kingdom social security pensions and includes a list of those pensions"], ["2014-treasury-dec-FSCS_annual_report_2014_web.txt", " A summary of claims and enquiries We received 39,258 new claims from consumers during 201314, which was 37 per cent less compared with 201213"], ["2014-treasury-dec-44695_Autumn_Statement__Print_ready_.txt", " The government is now going further, helping young people to develop the skills and experience they need to build their careers"], ["2014-treasury-dec-Payment_systems_regulator_IA.txt", " transactions  Value  billion  Interbank clearing BACs, CHAPs, Faster Payments 7"], ["2014-treasury-dec-main_supply_estimates_2014_2015_web.txt", " Payment of grants to partners to promote and deliver National Crime Agency objectives including building closer community relations"], ["2014-treasury-dec-PESA_2014_-_print.txt", "8 RD economic affairs 4"], ["2014-treasury-dec-37630_Budget_2014_Web_Accessible.txt", "8   GDP PSND excluding financial interventions PSND ex banks ESA95 PSND ex banks ESA101 Treaty debt ratio ESA952 Treaty debt ratio ESA101,2  74"], ["2014-treasury-dec-FRAB__120__Minutes_of_meeting.txt", " HM Treasury introduced this paper which provided an update on accounting for imputed tax and spend schemes in departmental accounts"], ["2014-treasury-dec-main_supply_estimates_2014_2015_web.txt", " The consolidation boundary is defined so as to include all bodies classified to central government by the Office for National Statistics ONS that fall within the budgeting boundary"], ["2014-treasury-dec-FSCS_annual_report_2014_web.txt", "  The risk of management override of control I identified a risk because ISAs UK  Ireland require that we consider the risk of management override of internal controls"], ["2014-treasury-dec-FSCS_annual_report_2014_print.txt", " We are working to create a better gender balance for leadership progression and develop an agile work culture that is fit for the future"], ["2014-treasury-dec-solvency_2_consultation_annex_b.txt", " In section 55J, after subsection 7, insert 7A Without prejudice to the generality of subsections 1 and 3, if it appears to the PRA that there has been a serious failure by an authorised person who is an insurance or reinsurance undertaking to comply with requirements imposed by or under this Act in pursuance of the solvency 2 directive, the PRA may exercise its powers under this section to cancel the undertaking\u2019s Part 4A permission"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", "  4  General government gross debt on a Maastricht basis"], ["2014-treasury-dec-PU1678_final__1_.txt", " This includes drawing up and agreeing resolution plans, and co-operation agreements which set out the roles and responsibilities of each authority"], ["2014-treasury-dec-44695_Autumn_Statement__Print_ready_.txt", "indd 96  02122014 2259  B  OBR\u2019s Economic and fiscal outlook selected tables  B"], ["2014-treasury-dec-survivor-benefits-in-occupational-pension-schemes.txt", "21 The key findings from the survey were   95 per cent of all schemes questioned provided some survivor benefit    One per cent of schemes that provided survivors\u2019 benefits and had benefits accrued prior to 1990 had a difference in the way survivor benefits were typically calculated for opposite sex widows and opposite sex widowers before 1990 equating to 28 schemes on a grossed up weighted basis    27 per cent of schemes that provided survivor benefits to civil partners and had benefits accrued prior to 2005 had a difference in the way benefits were typically calculated between those in a civil partnership and those in a marriage of an opposite sex couple equating to 1,334 schemes on a grossed up weighted basis and    Of those 27 per cent of schemes, two-thirds 65 per cent did not take account of any accruals before 2005 when calculating surviving benefits for those in a civil partnership"], ["2014-treasury-dec-main_supply_estimates_2014_2015_print.txt", " Details of this can be found in the publication Scotland\u2019s Budget Documents 2014-15"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", "  Regulating small business The legislation does not apply to business, it only applies to individuals"], ["2014-treasury-dec-Wales_Bill_-_Impact_Assessment_-_Report_Stage_-_Welsh_Language_Version_10_6_14_pdf.txt", " Amcan y polisi Gallu cyflwyno trethi datganoledig newydd yng Nghymru gyda\u2019r lefel briodol o graffu gan y senedd"], ["2014-treasury-dec-elps_annex_final.txt", " Consequently, the unsmoothed return for 2001 has been calculated separately for the first six months and the second six months of the year"], ["2014-treasury-dec-44695_Accessible.txt", "172 Autumn Statement 2014 also announces an upgrade to the 7-day Current Account Switch Service to include 99 of all SMEs and an extension of the redirection service to 36 months to give customers more reassurance that no direct debit or standing order will fail once they switch to a new current account"], ["2014-treasury-dec-assurance_frameworks_191212.txt", "1 The Accounting Officer and the Board will need to ensure that they are receiving sufficient and timely assurance information on the management of risk to enable them to exercise good oversight"], ["2014-treasury-dec-budget_2014_data_sources.txt", "26 Data UK exports to Brazil, Russia, India and China as a proportion of total exports 2013  Data source, including ONS source code if applicable ONS UK exports to Brazil LGIT UK exports to Russia LGIP UK exports to India LGJB UK exports to China LGIZ Total UK exports IKBH  19  Further reference information United Kingdom Economic Accounts, Q3 2013 httpwww"], ["2014-treasury-dec-Country_and_Regional_Analysis_November_2014_Combined.txt", "8 RD economic affairs 4"], ["2014-treasury-dec-PU1638_policy_costings_bud_2014_with_correction_slip.txt", " The OBR attended a series of Star Chamber meetings with the officials responsible for producing the costings for some measures to discuss the detail of these assumptions and judgements"], ["2014-treasury-dec-PU1719_HMT_Science_.txt", "3 But the Internet is not a substitute for direct contact"], ["2014-treasury-dec-EEA_Accounts_2013-14_-_web.txt", " The EEA was established in 1932 to provide a fund that could be used, when necessary, to regulate the exchange value of sterling, and therefore is the mechanism through which any UK Government exchange rate intervention would be conducted"], ["2014-treasury-dec-Govt_amdts_42_and_43_BPRA_clause_61__Govt_NC3_and_NS_2_GBER.txt", " This provides that the various expressions in subsection 4 have the same meaning as in the GBER"], ["2014-treasury-dec-elps_annex_final.txt", "  Historical Bonus Rates for Comparators 298"], ["2014-treasury-dec-OOTLAR_19_March_2014__1_.txt", " Average losses do not differ significantly by gender or between those under and over 68 year olds"], ["2014-treasury-dec-main_supply_estimates_2014_2015_print.txt", "  Other There are potential liabilities to the Department in respect of claims from suppliers, employees andor third parties which depend on actual or potential proceedings"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", " - Engineering Support Task based support including Post Design Services, repair, calibration, analysis testing and integration"], ["2014-treasury-dec-supplementary_estimates_and_new_estimates_2013_14_120214_correction.txt", " Training and employment projects assisted by the European Union through the European Social Fund, including programme losses and disallowances, refunds to the European Union and exchange rate gains and losses"], ["2014-treasury-dec-staff_survey_2013.txt", " I believe I would be supported if I try a new idea, even if it may not work B60"], ["2014-treasury-dec-FRAB__120__03_-_Annex_A__ITC_and_WG_Report.txt", " An assessment is needed as to whether the statutory provisions, or other legal or constructive rights, give one party the right to specify what a school does in relation to the relevant activities, or how it does it if they do, then that party is likely to control the school"], ["2014-treasury-dec-Treasury_minutes_web.txt", "  Recommendation implemented"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", " The Group closely monitors its credit risk against its credit policies and employs credit behaviour scoring and fraud detection techniques to support loss minimising strategies"], ["2014-treasury-dec-Notice_Yemen_060421.txt", " Information reported to OFSI may be passed on to other regulatory authorities or law enforcement"], ["2014-treasury-dec-freedom_and_choice_in_pensions_web_210314.txt", " This may be with either some or all of their defined contribution pension pot    those who would prefer to keep their savings invested and access them over time will be able to purchase a drawdown product"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", "  Box 3 Public Sector Net Debt PSND vs"], ["2014-treasury-dec-promoters_of_tax_avoidance_schemes_amendment_of_return_to_take_account_of_relevant_judicial_rulings_and_dotas.txt", " If the promoter requires clients to enter into confidentiality agreements or contribute to a fighting fund while preventing them from settling their cases independently with HMRC, then a condition to address that may be included in the conduct notice"], ["2014-treasury-dec-freedom_and_choice_in_pensions_web_210314.txt", " The government is therefore keen to hear views from respondents about whether the minimum pension age should rise further to allow more time for people to accumulate pension wealth before they reach retirement, for example so that it is five years below the State Pension age instead of ten years"], ["2014-treasury-dec-elps_annex_final.txt", "  Policies that are payable until death with no guarantee term can have a capital protection option"], ["2014-treasury-dec-PU1616_OTS_employee_benefits_final_report.txt", " We therefore acknowledge that there is unlikely to be a dramatic change in relation to any of the above in terms of those who would benefit from the abolition"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " New section 863C details condition B which is that M does not have significant influence over the affairs of the LLP"], ["2014-treasury-dec-FRAB__120__07_-_Annex_C_-_FT_ARM_14-15.txt", "  109  Property, plant and equipment donated assets 5"], ["2014-treasury-dec-Abolition_of_the__8_500_threshold_for_benefits_in_kind.txt", "  3  If the benefit of living accommodation is to be taken into account under step 1, the cash equivalent is to be calculated in accordance with section 105 even if the cost of providing the accommodation exceeds 75,000"], ["2014-treasury-dec-supplementary_estimates_and_new_estimates_2013_14_120214_correction.txt", " A corresponding amount is required to enable repayment to be made to the Fund by 31 March 2014"], ["2014-treasury-dec-FRAB__120__03_-_Annex_A__ITC_and_WG_Report.txt", "  Maintained schools of all types including voluntary and foundation schools have the ability to initiate some statutory proposals"], ["2014-treasury-dec-PU1638_policy_costings_bud_2014_with_correction_slip.txt", " For 2014-15 this was estimated to be around 40 million, rising to over 220 million by 2018-19"], ["2014-treasury-dec-banking_reform_impact_assessment_05072014.txt", "  BENEFITS m  Total Transition Constant Price  Years  Average Annual  Total Benefit  excl"], ["2014-treasury-dec-IFRS_15_Application_Guidance.txt", " The existence of such legislationregulations and the practice of the government imposing the fee, levy or charge is deemed akin to customary business practices"], ["2014-treasury-dec-SDPR_Update_September_2014___published_as_Clarifications_.txt", " 77  28  Updates to the Equitable Life Scheme design Annex A, Appendix A th  The following updates are made on 8 July 2014"], ["2014-treasury-dec-main_supply_estimates_2014_2015_web.txt", " Non-Budget Expenditure Expenditure arising from Payments of a grant to the Welsh Consolidated Fund"], ["2014-treasury-dec-PU1678_final__1_.txt", " When applying the resolution tools and powers, resolution authorities must have regard to the resolution objectives, and act in the way that will best achieve the resolution objectives"], ["2014-treasury-dec-FRAB__120__07_-_Annex_C_-_FT_ARM_14-15.txt", " This statement should also describe how any disagreements between the council of governors and the board of directors will be resolved"], ["2014-treasury-dec-Final_IA_-_ring-fencing_and_depositor_preference.txt", "  NO SECURITY LABEL  Costs of option 2 Implement Banking Reform measures 19"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " 19923152, amended by S"], ["2014-treasury-dec-44695_Accessible.txt", " 76 Policy measures database\u2019, Office for Budget Responsibility, April 2014, and Economic and fiscal outlook\u2019, Office for Budget Responsibility, December 2013"], ["2014-treasury-dec-Cm_8869_Scotland_Analysis.txt", "30 More broadly, the UK is one of NATO\u2019s largest contributors in terms of personnel, resources and leadership, and as a result is well positioned to shape the current and future thinking of the Alliance, and to benefit from the collective security it provides"], ["2014-treasury-dec-RELEVANT_HIGH_VALUE_DISPOSALS_GAINS_AND_LOSSES.txt", " 2 In sub-paragraph commencement"], ["2014-treasury-dec-OOTLAR_19_March_2014__1_.txt", " Furthermore, only a small proportion of the population play machine games"], ["2014-treasury-dec-OLD_complete_v3.txt", "  Small and micro business assessment the impact of this measure on small businesses is not anticipated to differ from that on large businesses"], ["2014-treasury-dec-PU1668_WGA_summary_report_revised_layout_4_page_spread_final.txt", "  Expenditure  Social security benefits Purchase of goods and services Wages and salaries Grants and subsidies Other expenses Direct spend Expenditure relating to revaluations Total operating expenditure  2010 bn 197 161 152 66 43 619 48 667  2011 bn 204 159 153 68 79 663 38 625  2012 bn 210 154 149 62 73 648 67 715  2013 bn 215 163 148 56 84 666 50 717  Direct spend in 2013 was 18 billion higher than the previous year"], ["2014-treasury-dec-IFRS_15_Application_Guidance.txt", " In such cases, entities should discuss the impacts with their Treasury Spending Team  5"], ["2014-treasury-dec-06._2013-14_MAGENTA_PENSION_SCHEME.txt", " Headings might include Contributions receivable Transfers in and out Income received from departments in respect of enhancements Other income Current service cost Past service cost Interest on Scheme liabilities Other expenditure Scheme liability Pension benefits payable Pension payments to those retiring at their normal retirement age Pension payments to and on account of leavers before their normal retirement age Injury benefits Lump sums payable on death in service Actuarial gains and losses Additional voluntary contributions Compensation benefits payable Central funding of compensation payments if relevant Pre-funding arrangements for compensation payments Administration expenses Schemes should also give any details of material changes in estimation techniques"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " The reference to a disposal in Condition A has been removed"], ["2014-treasury-dec-FSCS_annual_report_2014_print.txt", " The costs associated with the handling of claims are shown in the FSCS statement of comprehensive income under administrative expenses and are recovered from the General Insurance Intermediation class"], ["2014-treasury-dec-freedom_and_choice_in_pensions_web_210314.txt", "9 The FCA\u2019s thematic review set out in Chapter 2 concluded that the annuities market is not working properly for consumers"], ["2014-treasury-dec-Dual_Contracts_pack.txt", "  This measure taxes certain overseas earnings and employment income of nondomiciled individuals on the arising\u2019 basis"], ["2014-treasury-dec-10459.Consolidated_Fund.for_web.txt", "  20  Consolidated Fund Account 2013-14  6bii Payments to Public Office holders 2013-14 Salary and full year equivalent  2012-13 Salary and full year equivalent  FYE   FYE   Sir Amyas Morse1 Comptroller and Auditor General  210,000  210,000  Dame Julie Mellor2 Parliamentary and Health Service Ombudsman  155,055  152,000  64,735  63,360  140,000  140,000  50,000  50,000  95,037 102,515  101,500    10,959  Max Caller5 Electoral Commissioner fee based  9,044  11,679  Anna Carragher5 Electoral Commissioner fee based  13,385  12,398  John McCormick5 Electoral Commissioner fee based  20,972  22,449  The Rt Hon Sir George Reid5 Electoral Commissioner fee based to September 2013  5,243  8,082  Lord Roy Kennedy of Southwark5 Electoral Commissioner fee based to December 2013  4,521  6,831  David Howarth5 Electoral Commissioner fee based  7,595  7,008  Anthony Hobman5 6 Electoral Commissioner fee based  8,684  1,079  John Horam5 Electoral Commissioner fee based  7,235  8,990  22,431    813,937  806,335  Graham Shields3 Northern Ireland Chief Electoral Officer Christopher Graham4 Information Commissioner Andrew Likierman1 Chair of the National Audit Office Jenny Watson5 7 Senior Electoral Commissioner Ian Kelsall5 Electoral Commissioner fee based to December 2012  Gareth Halliwell5 Electoral Commissioner fee basedfrom 13 March 2013  21  Consolidated Fund Account 2013-14  1  Details of the Comptroller and Auditor General\u2019s and Chair of the NAO\u2019s salaries are also disclosed in the National Audit Office Annual Report and Accounts"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", " The Treasury\u2019s expenditure on the Civil List was previously a standing service of the Consolidated Fund"], ["2014-treasury-dec-Notice_Russia_210621.txt", " AKSYONOV, Sergey Valeryevich Title Prime Minister of Crimea DOB 26111972"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", "3 Investment revenue Revenue from interest is accrued using the effective interest rate method"], ["2014-treasury-dec-main_supply_estimates_2014_2015_web.txt", " Provisions for known deficits are included within NDA Nuclear Provisions, however, movements in financial markets may adversely impact the actuarial valuations of the schemes, resulting in an increase in scheme deficits"], ["2014-treasury-dec-37630_Budget_2014_Web_Accessible.txt", "212 Simplifying self-employed National Insurance contributions NICs  Following a consultation announced at Budget 2013, from April 2016 Class 2 NICs for the self-employed will be collected through Self Assessment"], ["2014-treasury-dec-PESA_2014_-_print.txt", "9 Social protection n"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", " Finance Bill 2014 33 2"], ["2014-treasury-dec-AS2014_data_sources_final.txt", "  Chapter 1 Paragraph 1"], ["2014-treasury-dec-FRAB_121_09__code_of_practice_on_local_authority_accounting.txt", " The Code currently relies on FRS 30 Heritage Assets for recognition, measurement and disclosure requirements for heritage assets"], ["2014-treasury-dec-Abolition_of_the__8_500_threshold_for_benefits_in_kind.txt", " New subsection 306A2 provides that no liability to income tax arises where board andor lodging is provided at the home of the person being cared for, on a reasonable scale, to a home care worker by reason of their employment"], ["2014-treasury-dec-OLD_complete_v3.txt", "  Operational impact m HMRC or other  It is not anticipated that implementing this change will incur any additional costs for HMRC"], ["2014-treasury-dec-OOTLAR_19_March_2014__1_.txt", " To be eligible to make or receive the transfer, neither party must be liable to income tax at the higher or additional rate"], ["2014-treasury-dec-banking_reform_impact_assessment_05072014.txt", " To calculate the incremental capital cost of ring-fencing, the cost of capital for banks has been assumed to fall in the range 8 - 16 p"], ["2014-treasury-dec-freedom_and_choice_in_pensions_web_210314.txt", "28 The most effective method of ensuring that people have an adequate income in retirement and so do not fall back on the state is to ensure that they have adequate pension savings"], ["2014-treasury-dec-PN_December_2013.txt", " Bank of England's role The Bank acts as HMT's Agent in the day-to-day management of the EEA, dealing in foreign exchange and investing the reserves within the framework of a Service Level Agreement SLA set annually by HMT9"], ["2014-treasury-dec-FSCS_annual_report_2014_web.txt", "1 making recommendations for Board appointments  D"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", "ukgovernmentcollectionsgovernment-financial-reporting-manual-frem  112\u2003\u2003 Annual report and accounts 2013-14  in other comprehensive income"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " Paragraph 10 introduces a new section 313ZC into FA 2004"], ["2014-treasury-dec-freedom_and_choice_in_pensions_print_210314.txt", "7 Having considered these issues carefully, the government intends to introduce legislation to remove the option to transfer from a public service defined benefit scheme to a defined contribution scheme, except in very limited circumstances"], ["2014-treasury-dec-PU1624_final__web_.txt", " it will not affect departments\u2019 SR baselines"], ["2014-treasury-dec-government_financial_reporting_manual_201314.txt", "  Revaluation reserve 5"], ["2014-treasury-dec-FRAB__120__07_-_Annex_C_-_FT_ARM_14-15.txt", "  6 Comply or explain  Board  Council of Governors  B"], ["2014-treasury-dec-PESA_2014_-_print.txt", "2 Community development 6"], ["2014-treasury-dec-FSCS_annual_report_2014_print.txt", "indb 103  03072014 1436  104 FSCS Annual Report and Accounts 201314  Robert Paul Stockton  will be re-appointed 1 December 2014 for a three-year term Paul is currently Group Finance Director at Rathbone Brothers plc, a FTSE 250 company"], ["2014-treasury-dec-OLD_complete_v3.txt", " The measure is not expected to impact on family formation, stability or breakdown"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", "104 Manufacturing is playing a key role in the UK\u2019s economic recovery"], ["2014-treasury-dec-EEA_Accounts_2013-14_-_web.txt", "  38  EXCHANGE EQUALISATION ACCOUNT REPORT AND ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2014  Concentration of Exposure Concentration of credit risk arises when a number of issuers or counterparties have comparable economic characteristics, or are engaged in similar activities or operate in the same geographical areas, so that their collective ability to meet contractual obligations is similarly affected by changes in economic, political or other conditions"], ["2014-treasury-dec-Russia.txt", "ru website on 2 April 2016 and 20 August 2016"], ["2014-treasury-dec-PU1738_print_CMYK.txt", "  1  8    Heading 3 Security and Citizenship"], ["2014-treasury-dec-freedom_and_choice_in_pensions_print_210314.txt", "A Current tax system for accessing defined contribution pensions at retirement  Under the current system, people\u2019s choices are constrained by the size of their defined contribution pension pot"], ["2014-treasury-dec-07._2013-14_DEPARTMENT_PURPLE.txt", " This estimate is based on debt analysis and expert internal opinion"], ["2014-treasury-dec-AS2014_distributional_analysis_final.txt", "33 Child aged under 14 years 0"], ["2014-treasury-dec-Final_IA_-_ring-fencing_and_depositor_preference.txt", " This illustrative calculation can be adjusted to reflect the exclusion from this IA of those elements of the ICBs recommendations not included in the Bill for example bail-in"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", " HM Treasury has considered whether assets not recognised on the Statement of Financial Position of any one entity should be consolidated as a shared ownership asset"], ["2014-treasury-dec-main_supply_estimates_2014_2015_print.txt", "  Unquantifiable  HM Treasury has provided indemnities for the directors of Infrastructure Finance Unit Limited against liabilities and losses incurred in the course of their actions"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", " However in the UK they usually do not, and are therefore classified as bonds"], ["2014-treasury-dec-supplementary_estimates_and_new_estimates_2013_14_120214_correction.txt", " Section A1A4 Within Support to Cabinet, PM, DPM a transfer from Administration to Programme to cover programme spend including grants for Prime Minister's Office, GREAT programme and Honours and Appointments  500,000  -500,000  xxxviii"], ["2014-treasury-dec-FEMR_Recommendations_on_additional_financial_benchmarks_to_be_brought_into_UK_regulatory_scope_logo.txt", "  The Review has been tasked with investigating those wholesale markets, both regulated and  unregulated, where most of the recent concerns about misconduct have arisen fixed-income, currency and commodity FICC markets, including associated derivatives and benchmarks"], ["2014-treasury-dec-main_supply_estimates_2014_2015_print.txt", " In discharging these responsibilities, particular regard is given to - observing any accounting and disclosure requirements including any Accounts Direction and applying suitable accounting policies on a consistent basis - making judgements and estimates on a reasonable basis - stating whether applicable accounting standards, as set out in the Financial Reporting Manual FReM, or an organisation\u2019s version of it, have been followed, and explain any material departures in the accounts and - preparing the accounts on a going concern basis"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", " 6538 Accounting convention "], ["2014-treasury-dec-help_to_buy_mortgage_guarantee_quarterly_statistics_020914.txt", " home movers or those remortgaging"], ["2014-treasury-dec-OLD_complete_v3.txt", "  Proposed revisions Legislation will be introduced in Finance Bill 2015 to give the Treasury the power to make regulations to require MNEs to provide HMRC with a country-by-country report"], ["2014-treasury-dec-20140308_bailin_mandatory_compensation_CONSULTATION_DRAFT_FINAL__2_.txt", "  Date  Name 1 Name 2 Two of the Lords Commissioners of Her Majesty\u2019s Treasury  a 1986 c"], ["2014-treasury-dec-FRAB__120__07_-_Annex_C_-_FT_ARM_14-15.txt", " Where land and buildings assets used in the provision of Commissioner Requested Services have been disposed of during the year, a narrative disclosure is required"], ["2014-treasury-dec-Notes_on_Resolutions_19_March_2014.txt", " Value added tax health service bodies Provides that Health Education England and the Health Research Authority shall be eligible for VAT refunds"], ["2014-treasury-dec-PU1719_HMT_Science_.txt", " In the UK it has also leveraged wider funding from GlaxoSmithKline"], ["2014-treasury-dec-39796_Cm_8847_Print_Ready.txt", " 1  The Advisory, Conciliation and Arbitration Service  11  3"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " 3 For sub-paragraph 2 substitute 2 A category 2 territory is a territory that is not any of the following a a category 0 territory b a category 1 territory c a category 3 territory"], ["2014-treasury-dec-Tobacco_duty_anti-forestalling_restrictions.txt", "  Monitoring and evaluation HMRC intends to continue to review anti-forestalling arrangements annually, and this will inform the restrictions for the following year"], ["2014-treasury-dec-39796_Cm_8847_Accessible.txt", " In 2008, the Authority appointed NMP, a consortium of private sector companies, as the parent body organisation\u2019 PBO of Sellafield Limited to improve performance using its expertise"], ["2014-treasury-dec-Govt_NC5_and_NS4_Tax_relief_for_theatrical_production_.txt", "  4  For the first period of account during which the separate theatrical trade is carried on, the available qualifying expenditure is the amount that is E for that period for the purposes of section 1217J2"], ["2014-treasury-dec-Efficiency_and_reform_in_the_next_Parliament.txt", " They are also a powerful opportunity to transform government itself and the services it provides us all"], ["2014-treasury-dec-FRAB__119__08_-_Annex_H_-_2014-15_FReM.txt", "2  Accounting policies are generally common to both accounting and budgeting"], ["2014-treasury-dec-OLD_complete_v3.txt", " The main regulations impacted by this measure are in SI20061543, SI20121836, S2011w170 and SI2004 1865"], ["2014-treasury-dec-Seventh_UK-India_Economic_and_Financial_Dialogue_communique.txt", " Further progress has been made on the Infrastructure Feeder Fund whereby Ministry of Finance MOF, Government of India will facilitate Her Majesty\u2019s Treasury HMT of UK in its interactions with Infrastructure Debt Funds IDFs for exploring the design of a London-based fund targeted at raising capital at scale from the London market for investment in Indian infrastructure debt"], ["2014-treasury-dec-SDPR_Update_September_2014___published_as_Clarifications_.txt", "00  01041998  28021999  6"], ["2014-treasury-dec-FRAB__120__07_-_FT_ARM_2014-15.txt", " The applicability of standards is listed in chapter 2"], ["2014-treasury-dec-promoters_of_tax_avoidance_schemes_amendment_of_return_to_take_account_of_relevant_judicial_rulings_and_dotas.txt", "  Finance Act 2008 38  In paragraph 15 of Schedule 41 to FA 2008 penalties failure to notify interaction with other penalties, after sub-paragraph 1 insert 1A In sub-paragraph 2 any other penalty does not include a penalty under Schedule 1 to FA 2014 penalty for failure to comply with failure notice"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " New Section 356G introduces new sections 356GA to 356GD, which provide for the case where a company\u2019s share of the equity in a licensed area changes in any one accounting period"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", "  Chapter 1 contains clauses 118 to 135 which make provision for general betting  3"], ["2014-treasury-dec-37630_Budget_2014_Web_Accessible.txt", " 27 Credit Conditions Survey 2013 Q4\u2019, Bank of England, January 2014 Bank of England, March 2014"], ["2014-treasury-dec-PN_January_2014_II.txt", "8 With the exception of the SDR assets that constitute the UK\u2019s Reserve Tranche Position RTP at the IMF and other loans to the IMF, these assets are held in the Exchange Equalisation Account EEA"], ["2014-treasury-dec-supplementary_estimates_and_new_estimates_2013_14_120214_correction.txt", " House of Lords Administration will account for this Estimate"], ["2014-treasury-dec-EU_finances_2014_final.txt", " This is because the EU Framework Programme is provided directly to civil investees and as such, the UK government is not a managing authority"], ["2014-treasury-dec-Diverted_Profits_Tax.txt", " However, if they are met then the disapplication of subsection 5 is subject to subsection 7"], ["2014-treasury-dec-PU1624_final__web_.txt", " You can look up the sector classification of bodies where that has been determined by the ONS in their Sector Classification Guide publication see Annex C for the link"], ["2014-treasury-dec-FRAB__119__06_-_Discount_rates.txt", " Quantitative easing and regulations requiring financial institutions to hold less risky assets are also believed to have had some impact although it is impossible to quantify these"], ["2014-treasury-dec-Scotland_analysis__Fiscal_policy_and_sustainability.txt", "34 HM Treasury projections incorporate the effects of the fiscal challenges facing Scotland in the near term and over the longer term as identified in Chapter 1"], ["2014-treasury-dec-37630_Budget_2014_Web_Accessible.txt", "23 The OBR has 23  Memo to the City It\u2019s time to invest\u2019, City AM, RT Hon Danny Alexander MP, 4 March 2014"], ["2014-treasury-dec-Modernising_the_taxation_of_corporate_debt_and_derivative_contracts.txt", " Section 322 will be amended and a new section 323A introduced to exclude taxable amounts which would otherwise arise where arrangements are made to restructure the debts of a company in financial distress with a view to ensuring its continued solvency"], ["2014-treasury-dec-FSCS_annual_report_2014_print.txt", " The following offers a snapshot of the coverage FSCS has received over the year"], ["2014-treasury-dec-36048_Cm_8774.txt", " 4 Committee of Public Accounts recommendation The Treasury should publish its process for scrutinising the Duchy\u2019s strategy and proposed land transactions, its methodology for validating information offered by the Duchy, and arrange for the Duchy to publish details of Section 11 warrants in its accounts"], ["2014-treasury-dec-Fuel_duty_-_aqua_methanol.txt", " This measure is expected to have no impact on civil society organisations"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", "  x  New sub-paragraphs 7E to 7F allow scheme rules to provide for options to be exercised within a period of 20 days before a general offer to acquire the whole of the issued share capital of the company to which an option relates, or before certain takeovers sanctioned by the courts where an offeror has the right to buy out minority shareholders"], ["2014-treasury-dec-Payment_systems_regulator_IA.txt", " It is intended to minimise these impacts by requiring the regulator to coordinate and share information with other financial services regulators"], ["2014-treasury-dec-10348-Contingencies_fund.for_web.txt", "  The Capital of the Contingencies Fund The permanent capital of the Contingencies Fund was increased to 1,500,000 by section 52 of the Finance Act 1921"], ["2014-treasury-dec-PU1643_Charter_budget_responsibility_update_web.txt", " The Government will have full and timely access to information and assistance from the OBR, as the Government regards reasonable and necessary, in consultation with the OBR, to fulfil its policymaking responsibilities"], ["2014-treasury-dec-37630_Budget_2014_Web_Accessible.txt", " The UK is forecast to meet the EU SGP target for the Treaty deficit in 2016-17"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", " In addition, employer contributions of 10,300 2012-13 15,000, 0"], ["2014-treasury-dec-Wales_Bill_-_Impact_Assessment_-_Report_Stage_-_Final_10_6_14_pdf.txt", " In November 2013 the UK Government accepted most of the Commission's recommendations to devolve tax and borrowing powers to the Assemby and the Welsh Government"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " Paragraph 12 provides that a replacement conduct notice cannot survive the termination of the original notice which preceded it"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", "1 Intangible assets 2012-13  Note 16"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", " figures for the banks relate to the year ending 31 December 2012"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", " Whilst this compares favourably with the higher performing departments in Whitehall, the department will continue to work towards improving our performance"], ["2014-treasury-dec-Tackling_marketed_tax_avoidance.txt", " It is not right that a small minority think they can avoid doing the same"], ["2014-treasury-dec-140220_Letter_and_annexes_from_HMT_to_Govt_Actuary_3.txt", " 5 Directions 50fii and iii apply to the valuation of a new public body pension schemes as if a the effective date is the date fixed by the public authority responsible for the scheme as the effective date of the valuation and b the implementation date is a date fixed by the public authority responsible for the scheme as the implementation date of the valuation, which may be a date 3 years and 1 day after the effective date"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", " These charges will be increased by CPI each year"], ["2014-treasury-dec-FRAB__119__08_-_Annex_F_Chapter_05_Form_and_content__2013-14.txt", "11 In applying IAS 1, entities should be aware of the following general interpretation for the public sector context a  profit on disposal of an asset can be accounted for as negative expenditure to the extent that the profit represents a final adjustment of depreciation"], ["2014-treasury-dec-elps_main_doc_final.txt", " In other words reducing the Relative Loss accordingly if a policyholder has any other policies that have made a gain"], ["2014-treasury-dec-Wales_Bill_Command_Paper_-_English.txt", " Based on the c200 million of revenue initially being devolved, this limit is higher than if it had been set solely with reference to the taxborrowing ratio applied in Scotland"], ["2014-treasury-dec-government_financial_reporting_manual_201314.txt", "  IAS 29 Financial Reporting in Hyperinflationary Economies and IFRIC 7 Applying the Restatement Approach under IAS 29 Applicability 11"], ["2014-treasury-dec-Partnerships_Salaried_member_rules.txt", " The actual capital contribution of 12,000 is compared to this figure at the start of the tax year but, clearly, the same result as in the previous year is produced 12,00053,333 x 100  22"], ["2014-treasury-dec-Treasury_minutes_print.txt", " The Ministry should set clear performance metrics for the new systems, both during the transition process and beyond, and monitor performance to ensure a satisfactory service is maintained"], ["2014-treasury-dec-FRAB_121_06_review_of_the_IASB_conceptual_framework.txt", "  4  IASB Discussion Paper Recognition and derecognition of assets and liabilities Recognition - an entity should recognise all its assets and liabilities, unless the IASB decides that a recognising an asset or a liability would provide users of financial statements with information that is not relevant or b no measure of an asset or a liability would result in a sufficiently faithful representation of both that asset or liability and the resulting income or expense"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", " It would not be correct to discount cashflows at 2"], ["2014-treasury-dec-ANNUAL_TAX_ON_ENVELOPED_DWELLINGS_RELIEF_DECLARATION_RETURNS.txt", " No details will be required of the individual properties or the number of properties eligible for the relief"], ["2014-treasury-dec-Scotland_analysis__Fiscal_policy_and_sustainability.txt", " However, it does allow transfers between the APF and the Exchequer to impact the initial position for UK PSND"], ["2014-treasury-dec-FRAB__120__07_-_Annex_C_-_FT_ARM_14-15.txt", " taxation compliance services 4"], ["2014-treasury-dec-IFRS_16_Application_Guidance_December_2020.txt", " All entities applying the FReM shall recognise the cumulative effect of initially applying the Standard at the date of initial application as an adjustment to the opening balance of taxpayers\u2019 equity or other component of equity, as appropriate per IFRS 16 C5b"], ["2014-treasury-dec-main_supply_estimates_2014_2015_web.txt", " Funding for repair and restoration of Cathedrals"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " Any refund of VAT incurred on expenses within the EU must be made through the refund system"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", "  440  FINANCE BILL 2015 At Budget 2014 the Government announced that the 2 million ATED entry 18"], ["2014-treasury-dec-PU1719_HMT_Science_.txt", " Targeted at the Valley of Death this programme will help identify and commercialise interesting university research, by supporting market validation and, where appropriate, company formation"], ["2014-treasury-dec-elps_annex_final.txt", " There are two types of data validation performed   Equitable Life policy data validation checks that data is within acceptable limits, is of the expected format and is consistent with itself e"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_web.txt", " We have worked with the Welsh Government and other stakeholders from across the advice sector in Wales to support the actions needed following on from the Wales Advice Services Review"], ["2014-treasury-dec-2-local-welfare-provision-review-nov-2014.txt", " Pre-paid cards are open i"], ["2014-treasury-dec-Alcohol_duty_-_registration_of_alcohol_wholesalers.txt", " 3 A body corporate is to be treated as not being a member of the group by virtue of this regulation onlya if the application is accepted by the Commissioners and b from a date notified by the Commissioners to the representative member and the body corporate which made the application"], ["2014-treasury-dec-44695_Accessible.txt", "12 At Budget 2014, NSI was set a net financing target of 13"], ["2014-treasury-dec-Partnerships_Salaried_member_rules.txt", " AA LLP cannot operate directly in Australia for legal reasons"], ["2014-treasury-dec-FRAB_121_minutes.txt", " David Aldous requested further details on the additional data on highways, in particular what the trend is in terms of quality and completeness"], ["2014-treasury-dec-FRAB__119__08_-_Annex_G4_-_MAGENTA_PENSION_SCHEME_2013-14.txt", "7  Totals re-named  Note 21  Change reporting thresholds from 250,000 to 300,000 Note references updated to reflect changes to the SoPS\u2019 notes and deletion of duplicated notes  All  Key  Reason Correction To improve the reporting layout  To improve the reporting layout To improve consistency of terminology To reflect amounts paid to the Consolidated Fund which don\u2019t arise from operating income To improve the reporting layout To improve the reporting layout To simplify narrative To improve the reporting layout To improve the reporting layout To reflect changes to Managing Public Money  For internal consistency  CSoFP - Consolidated Combined Statement of Financial Position  1  2013-14  MAGENTA PENSION SCHEME ILLUSTRATIVE PENSION SCHEME STATEMENT  CSoCNE - Consolidated Combined Statement of Comprehensive Net Expenditure CSoCF - Consolidated Combined Statement of Cash Flows CSoCiTE - ConsolidatedCombined Statement of Changes in Taxpayers Equity  2  2013-14  MAGENTA PENSION SCHEME ILLUSTRATIVE PENSION SCHEME STATEMENT  201314 Magenta Pension Scheme illustrative pension scheme statement 1"], ["2014-treasury-dec-OOTLAR_19_March_2014__1_.txt", "  Operational impact m HMRC or other Other impacts  The additional costs for HMRC in implementing this change are expected to be negligible"], ["2014-treasury-dec-PESA_2014_-_print.txt", "3 There have been no significant changes to the budgeting and control aggregates since PESA 2013"], ["2014-treasury-dec-PU1616_OTS_employee_benefits_final_report.txt", "19 Employers who already payroll some benefits told the OTS in meetings that they have found no problems with employees"], ["2014-treasury-dec-STRENGTHENING_PENALTIES_FOR_OFFSHORE_NON_COMPLIANCE.txt", "  Policy background 7"], ["2014-treasury-dec-PESA_2014_-_print.txt", "35 Cash payments of members\u2019 continuing pensions, lump sums, spouses\u2019 benefits and similar payments, and bulk and individual transfers out are all normally charged directly to the pension provision shown on the balance sheet"], ["2014-treasury-dec-FRAB__119__08_-_Annex_G3_-_NDPB_GREEN_2013-14.txt", "1 Reporting of Civil Service and other compensation schemes - exit packages Comparative data to be shown in brackets for previous year"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " Final provisions  28  Application of other enactments to diverted profits tax 1  In section 2063 of FA 2013 taxes to which the general anti-abuse rule applies, after paragraph d insert da diverted profits tax,"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", "11 At 31 March 2014, 13 actions against objective 3 remained ongoing"], ["2014-treasury-dec-PU1624_final__web_.txt", "Consolidated budgeting guidance 2014 to 2015  March 2014  Consolidated budgeting guidance 2014 to 2015  March 2014   Crown copyright 2014 You may re-use this information excluding logos free of charge in any format or medium, under the terms of the Open Government Licence"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", " The list of benefits in scope will be published at every Budget"], ["2014-treasury-dec-FSCS_annual_report_2014_web.txt", "  FSCS\u2019s approach to Board diversity is also explained further under the Nomination Committee"], ["2014-treasury-dec-elps_annex_final.txt", " A CPAS1 Archive movement is a particular movement code used by Equitable Life identifying the policy value at a time when there are no earlier records of the policy value on the current administration system"], ["2014-treasury-dec-Tackling_marketed_tax_avoidance.txt", " Paragraph 101 defines the value of the denied advantage as the additional amount of tax that would be due or payable if the advantage were counteracted"], ["2014-treasury-dec-PU1624_final__web_.txt", " This treatment follows resource accounting definitions"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " 8 For the purposes of paragraph 7, the quantity of qualifying oil or qualifying bioblend that is referable to the production of non-qualifying electricity is such quantity as is determined in accordance with Schedule 3"], ["2014-treasury-dec-Country_and_Regional_Analysis_November_2014_Combined.txt", " Public order and safety 3"], ["2014-treasury-dec-Scotland_analysis__Fiscal_policy_and_sustainability.txt", "  The remaining assets not captured above include i"], ["2014-treasury-dec-FRAB__119__08_-_2013-14_and_2014-15_FReM_and_illustrative_statements_including_Annexes_A_to_E.txt", " The proposed amendments to the FReM are summarised at Annex A and extracts of the FReM showing the main changes are included at Annex F"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", " It does not include Interest on late payment of commercial debt, which is recorded under Finance Costs on Note 14"], ["2014-treasury-dec-government_financial_reporting_manual_201314.txt", "2 The Government\u2019s aims in making the commitment to WGA were to provide improved data for fiscal planning, to increase transparency and to improve accountability to Parliament"], ["2014-treasury-dec-PU1678_final__1_.txt", " 7 of the Banking Act will be amended so that the Bank of England is responsible for determining whether or not Condition 2 is met"], ["2014-treasury-dec-FSCS_annual_report_2014_web.txt", " The annual Board evaluation also incorporates a review of the skills, experience, independence, knowledge and diversity including gender diversity of Board members"], ["2014-treasury-dec-Treasury_minutes_print.txt", " There is an inherent tension in the Committee arguing that we should open more schools in the most expensive parts of the country while also expecting the department to reduce the costs of those schools"], ["2014-treasury-dec-main_supply_estimates_2014_2015_print.txt", " Activities of the Shareholder Executive"], ["2014-treasury-dec-45502_Cm_8988_Accessible.txt", " Data matching with other departments is also taking place under the National Fraud Initiative"], ["2014-treasury-dec-FRAB__119__08_-_Annex_I3_-_NDPB_GREEN_2014-15.txt", "  Financial Instruments  As the cash requirements of NDPB Green are met through the Estimate process, financial instruments play a more limited role in creating and managing risk than would apply to a non-public sector body"], ["2014-treasury-dec-PU1632_Sustainability_Reporting_Guidance.txt", "4 Expenditure information should be collected through normal financial systems, with financial systems accounts coding providing clarity of cost capture in alignment with audited year-end financial accounts"], ["2014-treasury-dec-scotland_analysis_fiscal_policy_and_sustainability_print.txt", " Again, this commitment was not costed by the Scottish Government, but the Scottish Parliament Information Centre estimate that the first and second term childcare policy commitments combined could cost 1,210 million by the end of the second term in 2011-12 prices"], ["2014-treasury-dec-summary_of_forecasts_of_scottish_deficit_11032014.txt", " The Scottish Government\u2019s White Paper forecasts of Scotland\u2019s fiscal position in November 2013 were based on two scenarios from their Oil and Gas Analytical Bulletin published in March 2013"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", "151 Fuel duty incentives for methanol  From April 2015, the government will apply a reduced rate of fuel duty to methanol"], ["2014-treasury-dec-PU1678_final__1_.txt", " The Government cannot guarantee that responses received after this date will be considered"], ["2014-treasury-dec-FRAB__119__09_-_Draft_Code_of_Practice_on_Local_Authority_Accounting_2014-15_with_Annexes.txt", " The FReM specifies the presentation of the pension liabilities in pension fund accounts whereas section 6"], ["2014-treasury-dec-FSCS_annual_report_2014_print.txt", " Each month FSCS identifies liquidity up to the point when it next expects to levy the majority of fees"], ["2014-treasury-dec-PU1624_final__web_.txt", " The equity finance may be in the form of Companies Act shares, Public Dividend Capital PDC or the implied equity in a statutory Public Corporation"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " 3 Sub-paragraph 2 does not apply in respect of a matter expressly provided for by this Schedule"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", " A final decision on the precise specification of the new coin, including the metal composition, will be taken following the consultation"], ["2014-treasury-dec-FRAB__119__08_-_Annex_I1_-_DEPARTMENT_YELLOW_2014-15.txt", " Third-party assets Where the Department has third party assets as defined in the Government Financial Reporting Manual other than those held on behalf of the Consolidated Fund, a brief statement should be made here about the capacity in which the Department acts that gives rise to these assets"], ["2014-treasury-dec-Efficiency_and_reform_in_the_next_Parliament.txt", " The Government will also take action to ensure that the 139 billion of grants paid out every year24 provide good value for money, reducing the estimated one per cent fraud and error loss25, as well as their administration costs, which are estimated to be as high as 250 million per year"], ["2014-treasury-dec-Wales_Bill_-_Explanatory_Notes_-_Report_Stage_-_Welsh_Language_Version_10_6_14_pdf.txt", " Mae\u2019r adran hon yn gosod gofynion ar unigolion i hysbysu Cyllid a Thollau EM os oes angen iddynt dalu treth incwm mewn blwyddyn"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", "  The Rt Hon George Osborne MP  4\u2003\u2003 Annual report and accounts 2013-14  Lead Non Executive\u2019s Report The wide range of Treasury responsibilities gives particular importance to the horizon-scanning exercises conducted by the Board, to ensure that the skills and capabilities of a high-quality but small department are deployed to best advantage"], ["2014-treasury-dec-IFRS_16_Application_Guidance_December_2020.txt", "  No adjustments for leases for which the lease term ends within 12 months of the date of initial application with a requirement to include the cost associated with these leases in the short-term lease expense disclosure C10 c"], ["2014-treasury-dec-Partnerships_Mixed_membership_partnerships__Alternative_investment_fund_managers__Transfer_of_assets___income_Streams_through_partnerships.txt", " Example 8 This example looks at where the partners themselves are also working for the corporate member"], ["2014-treasury-dec-Pension_flexibility.txt", " The changes covered by this TIIN primarily affect pension withdrawals in 2014-15"], ["2014-treasury-dec-statutory_instruments_macro-prudential_measures_order_2015__1_.txt", " Macro-prudential measures 3"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", "9  Procurement costs, sub-total  83"], ["2014-treasury-dec-survivor-benefits-in-occupational-pension-schemes-annex-c.txt", " A real discount rate of 1 pa as at 31 March 2012 has been used, reflecting i real gilt yields of around 0 pa, ii tPR scheme funding analysis showing an average assumed outperformance relative to real gilt yields of around 1 pa in real discount rates used for tranche 7 valuations 27, and iii an assumed  pa margin between average pension increases and RPI increases"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", "113 Corporation tax film tax relief  As announced at Autumn Statement 2013, the government will make relief available at 25 on the first 20 million of qualifying production expenditure, and 20 thereafter, for small and large budget films from April 2014"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", "  Budget 2014  3763010RedBookAnnex D"], ["2014-treasury-dec-PU1624_final__web_.txt", "  Treatment of PCs in budgets 11"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", "  3 The following definitions are omitted the commencement period in Chapter 5A of Part 8  section 329D1  offshore oil-related Chapter 5A of Part 8  activities  in  section 329C3  onshore oil-related Chapter 5A of Part 8  activities  in  section 329C2  onshore ring fence loss in Chapter 5A of Part 8  section 329P  the onshore ring fence pool in Chapter 5A of Part 8  section 329Q  the period of the loss in Chapter 5A of Part 8  section 329P  post-commencement additional supplement in Chapter 5A of Part 8  section 329N1  the post-commencement additional supplement provisions in Chapter 5A of Part 8  section 329N4  post-commencement Chapter 5A of Part 8  section 329D1  period  in  pre-commencement additional supplement in Chapter 5A of Part 8  section 329I1  pre-commencement period in Chapter 5A of Part 8  section 329D1  qualifying company in Chapter 5A of Part 8  section 329B  189  7  Consultation draft Schedule 1  Extension of ring fence expenditure supplement  13  qualifying pre-commencement onshore expenditure in Chapter 5A of Part 8  section 329G  the relevant percentage in Chapter 5A of Part 8  section 329E  straddling period in Chapter 5A of Part 8  section 329D3  unrelieved group ring fence profits in Chapter 5A of Part 8  section 329H"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", "aspxpagepublicationsAnnualReports  14  httpwww"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_web.txt", "  At the end of each financial year end the Money Advice Service reviews the carrying value of its property, plant and equipment and intangible assets to determine whether there is any indication that those assets have suffered impairment loss"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " That change is being implemented by Treasury Order and takes effect from 6 April 2014"], ["2014-treasury-dec-PU1616_OTS_employee_benefits_final_report.txt", " Legislation would need to be considered to counter such exploitation    there would be concern about employers who would not reimburse travel costs employees would have no facility to claim a tax deduction and could be significantly out of pocket"], ["2014-treasury-dec-Treasury_minutes_print.txt", "2 For the Regional Growth Fund, all Grant Offer Letters GOL have binding expenditure and output targets, which beneficiaries must achieve before monies are paid"], ["2014-treasury-dec-Partnerships_Salaried_member_rules.txt", "10  Divisions of a business  If a member is be rewarded by i a fixed amount plus ii a bonus calculated exclusively on the basis of the success of a particular branch or unit, then Condition A is satisfied"], ["2014-treasury-dec-IFRS_16_Application_Guidance_December_2020.txt", "81 as an example nominal discount rate and inflation rates as issued in PES 2018 12 where the inflation rate applied on cash flows from after 2 years from the date of SOFP is 2"], ["2014-treasury-dec-PU1624_final__web_.txt", " Such payments are resource AME, because payments within Central Government of taxes on income are consolidated out in National Accounts"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", "12 Following the closure of the Asset Protection Scheme5 and Credit Guarantee Scheme6, which exposed HM Treasury to contingent liabilities and other support of more than 1,000 billion at their peak7, unwinding of the financial stability schemes has continued through 201314"], ["2014-treasury-dec-PESA_2014_-_print.txt", "7 shows local government capital receipts within the United Kingdom, again by country and function"], ["2014-treasury-dec-FRAB__119__08_-_Annex_F_Chapter_05_Form_and_content__2013-14.txt", "54 IAS 24 applies, as interpreted, to all reporting entities covered by this Manual"], ["2014-treasury-dec-Country_and_Regional_Analysis_November_2014_Combined.txt", "4 Protection of biodiversity and landscape 5"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", "  Opinion on financial statements In my opinion   the financial statements give a true and fair view of the state of the Department\u2019s and the Departmental Group\u2019s affairs as at 31 March 2014 and of the Department\u2019s net operating cost and Departmental Group\u2019s net operating cost for the year then ended and the financial statements have been properly prepared in accordance with the Government Resources and Accounts Act 2000 and HM Treasury directions issued thereunder"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " Subsection 4 replaces section 1551 with new section 155 in section 1581"], ["2014-treasury-dec-FRAB_121_07_IFRS_13_annex_exposure_draft_of_proposed_amendments_to_FReM.txt", "  This summary should show separately transactions in assets that are reported in the Statement of Financial Position and those that are not"], ["2014-treasury-dec-DEFERRED_ENTREPRENEURS_RELIEF_ON_INVESTED_GAINS.txt", " This has tended to deter investment in EIS shares or in social enterprises in some circumstances"], ["2014-treasury-dec-FSCS_annual_report_2014_print.txt", " 70  50,000 45,000  60 40,000  000\u2019s  40  35,000 30,000 25,000  30  In 2010, retired businesswoman Mrs Wendy Allington found20herself in an alarming financial predicament"], ["2014-treasury-dec-Research_and_development_tax_credits_-_consumables.txt", " The effect is that if some of the product is retained for additional trials, or discarded as sub-standard, the costs of the consumable items in the retained or discarded products will remain qualifying expenditure and will not be excluded by subsections 1 or 2"], ["2014-treasury-dec-PU1638_policy_costings_bud_2014_with_correction_slip.txt", "uk   Crown copyright 2014 You may re-use this information not including logos free of charge in any format or medium, under the terms of the Open Government Licence"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " This will be where there are no outstanding options under the scheme, and no intention to grant any further options under the scheme"], ["2014-treasury-dec-CAPITAL_GAINS_TAX_NON_RESIDENTS_AND_UK_RESIDENTIAL_PROPERTY.txt", " Paragraph 19 of new Schedule 4ZZB provides that where part only of the land disposed of is a relevant high value disposal such that the gains that accrue on its disposal is wholly or in part chargeable to ATED-related CGT, the remaining part of the land is treated for Part 4 in the same way as if it formed part of the relevant high value disposal"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", " Finance Bill 2014 2"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", "0 billion to financial institutions, which may result in impairment losses"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", "indd 117  117  18032014 2255  EIS ESA10 EUETS  Enterprise Investment Scheme European System of Accounts 2010 European Union Emission Trading Scheme  FBC FCA FII GLO FLS FPC FSTIB  Fuel Benefit Charge Financial Conduct Authority Franked Investment Income Group Litigation Order Funding for Lending Scheme Financial Policy Committee Financial Services Trade and Investment Board  G7  A group of 7 major industrial nations comprising Canada, France, Germany, Italy, Japan, UK and US G8 A group of 8 major industrial nations comprising Canada, France, Germany, Italy, Japan, Russia, UK and US G20A group of 20 finance ministers and central bank governors representing 19 countries plus the European Union GAAR General Anti-Abuse Rule GDP Gross Domestic Product GEMMS Gilt-edged Market Maker GLA Greater London Authority GNI Gross National Income  118  HGV HMRC HMT HPHT HS2  Heavy Goods Vehicle Her Majesty\u2019s Revenue  Customs Her Majesty\u2019s Treasury High pressure, high temperature High Speed 2  IEA IFS IHT IMF IP14 IPT ISA  International Energy Agency Institute for Fiscal Studies Inheritance Tax International Monetary Fund Individual Protection 2014 Insurance Premium Tax Individual savings account  LPC  Low Pay Commission  MEA MER UK MOSS MPC  Mineral Extraction Allowance Maximising Economic Recovery UK Mini One Stop Shop Monetary Policy Committee  NFR NICs NIESR NISA NMW NRAM NSI  Net Financing Requirement National Insurance contributions National Institute of Economic and Social Research New individual savings account National minimum wage Northern Rock Asset Management National Savings and Investments  Budget 2014  3763011RedBookList"], ["2014-treasury-dec-PU1632_Sustainability_Reporting_Guidance.txt", " This provides a detailed methodology to calculate the full lifecycle emissions of a product or service"], ["2014-treasury-dec-UK_Sovereign_Sukuk_PLC_Offering_Circular.txt", " Certificateholders will therefore have a right to bring a direct unsecured claim against HMT in relation to the same"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", " Cash Equivalent Transfer Values 1"], ["2014-treasury-dec-Charges_and_rates_and_limits_and_allowances_for_2015-16.txt", "  Subsection 1 provides for income tax for 2015-16"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", "14 While this document is one of our main channels of communication, we publish new information daily via our website"], ["2014-treasury-dec-Pension_Liberation_Policy_Pack__v2_0.txt", " Subsections 6 and 7 allow HMRC to ask the tribunal to approve the inspection and specify that where this occurs, paragraphs 131A, 2 and 3 of Schedule 36 FA2008 apply"], ["2014-treasury-dec-OLD_complete_v3.txt", " The National Insurance Contributions Bill NICs 2014 includes legislation which will effectively mirror the tax provisions for NICs purposes"], ["2014-treasury-dec-PU1678_final__1_.txt", "    Co-operation between the authorities in different Member States in order to effectively plan for and manage the failure of firms which operate across borders"], ["2014-treasury-dec-44695_Accessible.txt", "  4  Contributions to GDP growth, percentage points"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " Also, in dealing with indirect subsidiaries, ownership can be traced through entities that do not have share capital"], ["2014-treasury-dec-Fuel_duty_-_aqua_methanol.txt", " 3 Where aqua methanol is set aside for use, or used, as an additive or extender in fuel for an engine but is not entered in the record under paragraph 1 or 2, the rate is the rate specified in section 6 of the Act for light oil other than unleaded petrol"], ["2014-treasury-dec-main_supply_estimates_2014_2015_web.txt", " Additionally, the annual Commissioners' Report is available on request"], ["2014-treasury-dec-Russia.txt", " Holds a position of Ambassador in the diplomatic corps of the Russian Federation"], ["2014-treasury-dec-SDPR_Update_September_2014___published_as_Clarifications_.txt", "40  31-Dec-07  1-Mar-09  -5"], ["2014-treasury-dec-PU1738_print_CMYK.txt", " 4 Figures in this table are fully consistent with the Office for Budget Responsibility\u2019s December 2014 forecast"], ["2014-treasury-dec-45502_Cm_8988_Accessible.txt", " For example, by creating greater functional alignment across government, the Functional Leadership model will draw together strands of intelligence from across the Major Projects Authority, Infrastructure UK, the Implementation Unit, and the Government Internal Audit Agency"], ["2014-treasury-dec-EEA_Accounts_2013-14_-_web.txt", " In prior years, however, the concentration of EEA assets by credit quality has been illustrated by reference to the ratings allocated by external rating agencies"], ["2014-treasury-dec-survivor-benefits-in-occupational-pension-schemes.txt", " For the purposes of GMPs, as well as wider benefits in most public service pension schemes, this means that surviving same sex spouses have their survivor pension calculated on service accrued after 6 April 1988, in line with surviving civil partners and most men who survive their female spouse"], ["2014-treasury-dec-freedom_and_choice_in_pensions_print_210314.txt", "27 In the past annuities only needed to support people for a short period in retirement"], ["2014-treasury-dec-scotland_analysis_fiscal_policy_and_sustainability_print.txt", "9 percentage point increase in childcare coverage in the policy affected areas"], ["2014-treasury-dec-PU1624_final__web_.txt", " Annex C contains a link to a guidance note on the National Accounts treatment"], ["2014-treasury-dec-EEA_Accounts_2013-14_-_web.txt", " Revaluation gains and losses on gold assets are recognised within fair value changes of gold in the Statement of Comprehensive Income"], ["2014-treasury-dec-freedom_and_choice_in_pensions_print_210314.txt", " The government has committed to retaining this as part of the wider deal on public service pension reform, and this is not affected by the changes to the tax framework proposed in this consultation"], ["2014-treasury-dec-money_laundering_1_.txt", " Each time a Subject Access Request is received, the institution concerned must carefully consider whether, in  4  that particular case, disclosure of the STR would be likely to prejudice the prevention or detection of crime"], ["2014-treasury-dec-supplementary_estimates_and_new_estimates_2013_14_120214_correction.txt", "  462  Department of Energy and Climate Change  Supplementary Estimates, 2013-14   4,069,000 has been advanced from the Contingencies Fund to provide cash in respect of 4,069,000 resource DEL spending supporting the new service provided for under sections B of this Estimate"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " Subsection 3 states that the limits of 90 days, or where appropriate 30 days, for the taxpayer to comply with a follower notice do not include the period during which a notice is suspended"], ["2014-treasury-dec-AS2014_policy_costings_final.txt", " This forecast is then uprated by the RPI figure from September 2014 to provide the 2015-16 forecast"], ["2014-treasury-dec-COUNTRY_BY_COUNTRY_REPORTING.txt", " Subsection 4 and subsection 6 set out particular matters which may be dealt with by regulations, including who will be required to make the report, the timing and form of the report, and penalties for failing to comply with the regulations"], ["2014-treasury-dec-37630_Budget_2014_Web_Accessible.txt", "84 Although the timing and nature are inherently uncertain, the UK economy will be hit by shocks in the future"], ["2014-treasury-dec-Tackling_marketed_tax_avoidance.txt", "9    Strengthening litigation capability by developing a taskforce approach to accelerate a greater number of users of an avoidance scheme to litigation in a more efficient way"], ["2014-treasury-dec-PU1638_policy_costings_bud_2014_with_correction_slip.txt", "  The tax base The tax base is estimated using data on taxable benefits in kind reported by employers to HMRC"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", " Reasons for changes to the budgetary control limits and differences between budget and outturn are explained"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " New subsection 235A1a sets out that a qualifying journey made by a member of a local authority is to be treated as business travel for the purposes of calculating mileage allowance payments paid to the member and the approved amounts for such payments"], ["2014-treasury-dec-OOTLAR_19_March_2014__1_.txt", "  Equalities impacts  There are no impacts on any group which shares a protected characteristic"], ["2014-treasury-dec-PU1624_final__web_.txt", " Less Net book value of sales of fixed assets"], ["2014-treasury-dec-Efficiency_and_reform_in_the_next_Parliament.txt", " As part of our long-term economic plan to ensure the country lives within its means, this Government took action to drive efficiency from day one"], ["2014-treasury-dec-44695_Autumn_Statement__Print_ready_.txt", "indd 8  02122014 2255  Autumn Statement decisions A summary of the fiscal impact of Autumn Statement policy decisions is set out in Table 1"], ["2014-treasury-dec-44695_Autumn_Statement__Print_ready_.txt", "178 Upgrading the Current Account Switch Service  Autumn Statement 2014 announces an upgrade to the 7-day Current Account Switch Service to include 99 of all SMEs and an extension of the redirection service to 36 months"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", " The Permanent Secretary has played a key role in attracting and deploying this cadre of talent"], ["2014-treasury-dec-Wales_Bill_Command_Paper_-_English.txt", " Tax revenues from across the UK including from Wales are pooled centrally, with a share of these redistributed to the Assembly"], ["2014-treasury-dec-main_supply_estimates_2014_2015_print.txt", "  The responsibilities of an Accounting Officer, including responsibility for regularity and propriety of the public finances for which an Accounting Officer is answerable, for keeping proper records and safeguarding assets, are also set out in Chapter 3 of Managing Public Money"], ["2014-treasury-dec-FRAB__119__08_-_Annex_F_Chapter_05_Form_and_content__2013-14.txt", " 27  FINANCIAL REPORTING MANUAL 2013-14  FORM AND CONTENT OF ANNUAL REPORT AND ACCOUNTS  5"], ["2014-treasury-dec-OLD_complete_v3.txt", " The anticipated ongoing burden arises from the need to maintain record keeping on-site accessible to HMRC and the periodic online lookup to verify suppliers remain registered"], ["2014-treasury-dec-Govt_NC13_and_NS_5_pension_flexibility_further_amendments.txt", "  Pension commencement lump sums A tax free lump sum known as the pension commencement lump sum PCLS\u2019 can only be paid in connection with the member becoming entitled to a pension, the associated pension\u2019"], ["2014-treasury-dec-PU1624_final__web_.txt", " PPAs must therefore be included in voted Supply in an Estimate  Externally driven changes 1"], ["2014-treasury-dec-PESA_2014_-_print.txt", " Therefore users will notice differences in the per head tables between PESA and the November 2013 CRA release"], ["2014-treasury-dec-39796_Cm_8847_Accessible.txt", "Treasury Minutes Government responses on the Thirty Fifth to the Forty Fifth Reports from the Committee of Public Accounts Session 2013-14"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", "47 HM Treasury holds ordinary and B-shares in RBS and ordinary shares in Lloyds Banking Group LBG"], ["2014-treasury-dec-FRAB__119__09_-_Draft_Code_of_Practice_on_Local_Authority_Accounting_2014-15_with_Annexes.txt", "7 the pension fund financial statements shall provide, in addition to the governance compliance statement required by statute, either a separate statement on the system of internal financial control or add additional disclosures, reports or statements as necessary in order to meet the requirements of that statement"], ["2014-treasury-dec-EEA_Accounts_2013-14_-_web.txt", " The SLA outlines   benchmarks which specify the currency and asset composition of the reserves    limits to the Bank\u2019s discretion to take currency or interest rate positions relative to those benchmarks active management\u2019    the framework for controlling credit, market, liquidity and other risks    a target return for active management and    the programme for financing the reserves, covering the NLF\u2019s foreign currency borrowing and currency swaps out of sterling"], ["2014-treasury-dec-FSCS_annual_report_2014_print.txt", " I considered the completeness of these adjustments with reference to audit knowledge and relevant accounting standards"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", " Therefore if the current adaptations continue, the only impact on HM Treasury will be increased disclosures under IFRS 12"], ["2014-treasury-dec-37630_Budget_2014_Web_Accessible.txt", "142 For people who want to build their own home, the government will consult on creating a new Right to Build\u2019, giving custom builders a right to a plot from councils, and a 150 million repayable fund to help provide up to 10,000 serviced plots for custom build"], ["2014-treasury-dec-FSCS_annual_report_2014_web.txt", " In planning and performing audit work in support of my opinion on regularity, and evaluating the impact of any irregular transactions, I took into account both quantitative and qualitative aspects that I consider would reasonably influence the decisions of users of the financial statements"], ["2014-treasury-dec-Country_and_Regional_Analysis_November_2014_Combined.txt", "2 Waste water management 5"], ["2014-treasury-dec-45502_Cm_8988_Print.txt", " Based on the data, they should amend payment cycles to sponsored bodies with commercial bank accounts, so that the bodies receive money when they need it, and not before"], ["2014-treasury-dec-FRAB__119__08_-_Annex_I1_-_DEPARTMENT_YELLOW_2014-15.txt", " It also includes other comprehensive income and expenditure, which include changes to the values of non-current assets and other financial instruments that cannot yet be recognised as income or expenditure"], ["2014-treasury-dec-PU1678_final__1_.txt", " As well as providing a level of comfort to creditors, this protects against abuses of these discretionary powers"], ["2014-treasury-dec-45502_Cm_8988_Print.txt", " Although the overall average is expected to increase, DfE is reporting a trend indicating that the number of Academies holding large cash balances i"], ["2014-treasury-dec-39796_Cm_8847_Accessible.txt", "2 When applying for marketing authorisation of a new medicine, a company is legally required to provide the relevant regulator with the results of all clinical trials relevant to the evaluation of the product concerned whether the results are favourable or unfavourable"], ["2014-treasury-dec-37630_Budget_2014_Web_Accessible.txt", "17 Barking Riverside  The government will work with the Greater London Authority GLA to develop proposals for extending the Gospel Oak to Barking line to Barking Riverside to unlock up to 11,000 new homes"], ["2014-treasury-dec-STRENGTHENING_PENALTIES_FOR_OFFSHORE_NON_COMPLIANCE.txt", " The amendment to the table is made in consequence of the new level of penalties applying to a category 1 inaccuracy so as to specify the minimum percentages to which those penalties may be reduced depending upon whether or not the taxpayer made a prompted or unprompted disclosure"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " Subsection 6 excludes from the transitional provision at subsection 5 certain transactions where the outcome is different from that provided for in the contract due to an event which occurs on or after 20 March 2014"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " Regulation 8 amends the Deferment Regulations so that those Regulations provide for the deferment of duty in respect of aqua methanol"], ["2014-treasury-dec-budget_2014_distributional_analysis.txt", " This is shown in Chart 2"], ["2014-treasury-dec-PSS_April_2014.txt", " 2 The main pension schemes are reported under IAS19 accounting requirements, the reconciliation to National Accounts is explained in Annex D"], ["2014-treasury-dec-budget_2014_distributional_analysis.txt", " This is in part because the chart only captures the tax taken from households not businesses, whereas transfer payments and public services are funded by all taxes including those paid by businesses"], ["2014-treasury-dec-DAO_GEN_04-14_Accounts_Direction_2014-15_18_December_2015.txt", " In such cases, informed and unbiased judgement should be used to devise an appropriate alternative treatment which should be consistent with both the economic characteristics of the circumstances concerned and the spirit of the FReM"], ["2014-treasury-dec-PU1632_Sustainability_Reporting_Guidance.txt", " or processes these should be identified as early as possible so that the necessary changes can be made to capture the required information"], ["2014-treasury-dec-Partnerships_Salaried_member_rules.txt", " There can be significant variations in the mechanism used to allocate the profits"], ["2014-treasury-dec-survivor-benefits-in-occupational-pension-schemes-annex-a.txt", " Death of in service member provides male who survives his female spouses 12 ill health pension member would have received  Pension ceases on remarriage  pension ceases on remarriagepartnership  50 of member's pension for service after 5 April 1988  NHS Superannuation Scheme 95 Section - Scotland Female who survives her male spouse  Male who survives his female spouse, surviving civil partner and survivor of a marriage between a same sex couple  9  50 of member\u2019s pension for service from 25 March 1972"], ["2014-treasury-dec-FRAB__119__08_-_Annex_F_Chapter_05_Form_and_content__2013-14.txt", " They will then be published"], ["2014-treasury-dec-44695_Accessible.txt", "0 over the last quarter and by 0"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", "6 billion 2012-13 396"], ["2014-treasury-dec-banking_reform_impact_assessment_05072014.txt", " This is somewhat lower than in previous impact assessments on the Government\u2019s banking reform measures"], ["2014-treasury-dec-UK_Sovereign_Sukuk_PLC_Offering_Circular.txt", " Each Certificate represents an undivided beneficial ownership interest in the Trust Assets, subject to the terms of the Declaration of Trust and the Conditions, and is a limited recourse obligation of the Trustee"], ["2014-treasury-dec-PU1638_policy_costings_bud_2014_with_correction_slip.txt", " This has been estimated by identifying relevant carbon dioxide emissions at a sectoral level from the 2010-11 CRC Annual Report"], ["2014-treasury-dec-PU1624_final__web_.txt", "  Note on treatment of asset sales in the National Accounts and profit  loss on sale of assets as recorded in financial accounts"], ["2014-treasury-dec-Fact_sheet_ISA_8.txt", "  New ISA limit From 1 July 2014 the overall NISA limit for 2014-15 will be 15,000, an increase of 3,480 from the 2013-14 limit"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", "22 Hydrocarbon oils duty or fuel duty, a consumption-led tax, was 26"], ["2014-treasury-dec-FSCS_annual_report_2014_print.txt", " For example, the  BW FSCS book"], ["2014-treasury-dec-39796_Cm_8847_Accessible.txt", " Parliament authorises departments' proposed cash spending and use of  Resource-based Estimates reflect accruals and non-cash consumption of resources, such as depreciation"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " Paragraph 34b provides that a representative partner and his successor are to be treated as the same person in respect of any follower notice given to them in that capacity"], ["2014-treasury-dec-Tackling_marketed_tax_avoidance.txt", " Increasingly the schemes that HMRC sees have little or no prospect of achieving their aim of avoiding tax"], ["2014-treasury-dec-guidance_on_asset_valuation.txt", " Depreciation should be estimated in accordance with the expected reduction in vehicle values  which is not likely to be straight-line"], ["2014-treasury-dec-Govt_NC13_and_NS_5_pension_flexibility_further_amendments.txt", "  i  ii b  c d  7  3 a ca b  4  For the purposes of sub-paragraph 1, if the circumstances are as described in sub-paragraph 1cii, the member is treated as not having become entitled to the expected pension as a result of the cancelled contract having been entered into"], ["2014-treasury-dec-FRAB__120__03_-_Annex_A__ITC_and_WG_Report.txt", "  Central government interaction with local authorities C3  Central Government delegates its responsibilities to provide education through legislation to local authorities and sets the regulations for the operation of all local authority activities in relation to schools"], ["2014-treasury-dec-assurance_frameworks_191212.txt", " When drawn together with the third line assurances and, in particular, the Head of Internal Audit\u2019s opinion on governance, risk and control, they provide the main information to support the Accounting Officer\u2019s Governance Statement"], ["2014-treasury-dec-Russia.txt", " Name 6 LEVICHEV 1 NIKOLAI 2 VLADIMIROVICH 3 na 4 na 5 na"], ["2014-treasury-dec-44695_Autumn_Statement__Print_ready_.txt", " This table is based on an individual born after 5 April 1948"], ["2014-treasury-dec-main_supply_estimates_2014_2015_print.txt", "  NDPB Accounting Officers Simon Stevens Harry Cayton David Behan Sir Andrew Dillon Peter Thompson Dr Alan Clamp David Bennett Alan Perkins  NHS Commissioning Board known as NHS England Professional Standards Authority for Health and Social Care Care Quality Commission National Institute for Health and Care Excellence Human Fertilisation and Embryology Authority Human Tissue Authority Monitor Health and Social Care Information Centre  Special Health Authority Accounting Officers Nick Scholte NHS Business Services Authority Ian Cumming Health Education England Catherine Dixon NHS Litigation Authority David Flory NHS Trust Development Authority Janet Wisely Health Research Authority NHS Trusts Accountable Officers The Accounting Officer for the NHS Trust Development Authority will appoint all remaining NHS trusts Accountable Officers"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " Employers will no longer have two separate reporting requirements on either the P9D, or P11D dependent on the employee\u2019s level of earnings"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", " Where a Register of Interests that is open to the public is maintained, the disclosure may be limited to a note that says how the Register can be accessed"], ["2014-treasury-dec-ANNUAL_TAX_ON_ENVELOPED_DWELLINGS_ANNUAL_CHARGEABLE_AMOUNT.txt", "  54,450  More than 5 million but not more than 10 million"], ["2014-treasury-dec-FSCS_annual_report_2014_web.txt", " The amounts levied took into account the recoveries achieved during the year"], ["2014-treasury-dec-FRAB__120__07_-_Annex_C_-_FT_ARM_14-15.txt", " The accounts of all NHS foundation trusts will also be consolidated into the Whole of Government Accounts prepared by HM Treasury"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", "5  2012-13  2011-12  Impact on net liabilities bn 2"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", "93 Following the public consultation, the government will launch a public competition to decide the design on the reverse or tails\u2019 of the new coin"], ["2014-treasury-dec-ENFORCEMENT_BY_DEDUCTION_FROM_ACCOUNTS.txt", " 3 Where the deposit-taker is given a notice under sub-paragraph 1, it must as soon as reasonably practicable and, in any event, within the period of 5 working days beginning with the day the notice is given a if the hold notice is cancelled, cancel the arrangements mentioned in paragraph 51, and b if the specified amount in the hold notice is reduced, make such adjustments to those arrangements as are necessary to give effect to that change"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " When calculating the reduction for payments for private use, the calculation of the cash equivalent of the benefit of a van now includes reference to the charge for zero-emissions vans"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", "1 These Regulations may be cited as the Climate Change Levy General Amendment Regulations 2015 and come into force on 1st April 2015"], ["2014-treasury-dec-Partnerships_Salaried_member_rules.txt", " The two divisions keep separate accounts"], ["2014-treasury-dec-2-local-welfare-provision-review-nov-2014.txt", " However the fact individuals in crisis were being supported is seen as delivering positive result"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", " Voted totals and the Net Cash Requirement figures shown below are subject to Parliamentary control"], ["2014-treasury-dec-Scotland_analysis__Fiscal_policy_and_sustainability.txt", " This is the rate of productivity growth before the economic effects of Scottish Government policies are factored in"], ["2014-treasury-dec-Russia.txt", "Position Former Deputy Prime Minister, Russian Federation Other Information UK Sanctions List RefRUS0122 Date designated on UK Sanctions List 31122020 UK Statement of ReasonsFormer Deputy Prime Minister of the Russian Federation in charge of the Defence Industry"], ["2014-treasury-dec-OOTLAR_19_March_2014__1_.txt", " This will add 8 pence to the price of higher strength sparkling cider and 6 pence to the price of a bottle of wine"], ["2014-treasury-dec-IFRS_15_Application_Guidance.txt", "4  IFRS 15 also states that an entity need not disclose information in accordance with this Standard if it has provided the information in accordance with another Standard"], ["2014-treasury-dec-Russia.txt", "Position First Deputy Chairperson of the Committeeon Foreign Affairs, State Duma Other Information UK Sanctions List RefRUS0162 Date designated on UK Sanctions List 31122020 UK Statement of ReasonsFirst Deputy Chairman of the Committee on Foreign Affairs, State Duma"], ["2014-treasury-dec-130731_Final_IA_-_SAR_for_PSSs_Signed.txt", " If powers are introduced in Europe in the future, we expect that they will be compatible with the SAR"], ["2014-treasury-dec-Tackling_marketed_tax_avoidance.txt", "7  Chapter 4 sets out further proposals to extend the coverage of the Accelerated Payment measure"], ["2014-treasury-dec-Children_s_television_tax_relief.txt", " For the very few companies with no knowledge of any of the creative industry tax reliefs there may be one-off costs associated with familiarisation with new legislation, processes and requirements"], ["2014-treasury-dec-Diverted_Profits_Tax.txt", " If you have any questions about this change, or comments on the legislation, please email divertedprofits"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", " Budget 2014 announces further detail on the difficult decisions needed to reduce the deficit and debt beyond this Parliament, including setting the level of the welfare cap and controlling the cost of public sector pay and pensions"], ["2014-treasury-dec-EEA_Accounts_2013-14_-_print.txt", "  20  Events after the Reporting Period  There are no events after the reporting period to report"], ["2014-treasury-dec-PESA_2014_-_print.txt", " This adjustment is therefore necessary to reconcile Central Government and Local Government sources of information for current Central Government support"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", " HM Treasury has indemnified members of the appointment panel against any and all claims, losses, damages and liabilities incurred in connection with or arising from their membership"], ["2014-treasury-dec-37630_Budget_2014_Web_Accessible.txt", " The adult NMW rate will increase by 3 to 6"], ["2014-treasury-dec-FRAB__119__08_-_Annex_I2_-_AGENCY_PINK_2014-15.txt", " Staff numbers and related costs Staff costs comprise  Permanently employed staff  Others  201X-1Y  201W-1X  000  000  Total  Total  Wages and salaries Social security costs Other pension costs Sub Total Less recoveries in respect of outward secondments Total net costs  The following text is written in the context of membership of the Principal Civil Service Pension Scheme"], ["2014-treasury-dec-FSCS_annual_report_2014_print.txt", " I tested the resulting adjustments to both the opening balances and transactions in year"], ["2014-treasury-dec-main_supply_estimates_2014_2015_web.txt", "  671  House of Commons Members  Main Estimates, 2014-15  Part III Note C - Analysis of Consolidated Fund Extra Receipts No CFER income or receipts are expected in 2014-15, 2013-14 or 2012-13"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", " This group includes central government departments, non-departmental public bodies, public corporations, local authorities, the National Health Service and the devolved administrations"], ["2014-treasury-dec-main_supply_estimates_2014_2015_web.txt", "  191  UK Trade  Investment  Main Estimates, 2014-15  Part I  Voted  Departmental Expenditure Limit Resource Capital Annually Managed Expenditure Resource Capital Total Net Budget Resource Capital  Non-Voted  Total  264,633,000 1,198,000  -  264,633,000 1,198,000  5,000,000 -  -  5,000,000 -  269,633,000 1,198,000  -  269,633,000 1,198,000  Non-Budget Expenditure  -  Net cash requirement  264,541,000  Amounts required in the year ending 31 March 2015 for expenditure by UK Trade  Investment on Departmental Expenditure Limit Expenditure arising from  Trade development and promotion and inward investment, including grants, associated capital and other related expenditure and non-cash items"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", "  Paragraphs 2 to 12 set out the 11 conditions"], ["2014-treasury-dec-government_financial_reporting_manual_201314.txt", "  Comparative information 5"], ["2014-treasury-dec-Fuel_duty_-_aqua_methanol.txt", "  In section 2A power to amend definitions, in subsection 1, after paragraph b insert ba aqua methanol"], ["2014-treasury-dec-PESA_2014_-_print.txt", " Total social protection Total Expenditure on Services in Northern Ireland 1  2008-09 outturn  2009-10 outturn  2010-11 outturn  2011-12 outturn  2012-13 outturn  545 545 139 536 23 90 1,333  496 496 127 388 22 90 1,124  458 458 119 284 21 -47 835  436 436 126 286 25 95 968  330 330 123 270 23 123 870  3,103 1 195 3,299  3,243 1 197 3,441  3,436 1 157 3,594  3,401 0 237 3,638  3,586 2 258 3,846  222 183 1 37 2 0 445  208 161 4 36 1 0 411  224 194 7 37 1 0 464  209 169 7 34 0 0 420  232 168 8 35 1 0 444  705 50 655 1,038 320 68 192 221 2,544  743 57 685 1,058 397 85 203 229 2,714  709 61 647 1,104 470 109 204 230 2,825  711 112 599 1,029 472 106 197 278 2,794  717 63 654 981 598 100 198 248 2,841  1,429 2,260 439 1,820 2,749 971 1,778 36 485 18 466 96 96 483 638 638 14 6,759 17,784  1,457 2,363 437 1,926 3,065 1,001 2,064 35 523 19 503 163 163 551 757 757 23 7,479 18,840  1,273 2,341 355 1,986 2,887 869 2,017 68 551 48 503 188 188 596 809 809 20 7,461 19,081  853 2,247 255 1,992 3,107 429 2,678 70 660 168 492 205 205 631 889 889 31 7,839 19,350  858 2,337 256 2,081 3,269 433 2,837 72 662 169 493 231 231 662 961 961 42 8,234 19,834  The level of detail required for COFOG level 2 is not yet available in England and Wales"], ["2014-treasury-dec-PU1616_OTS_employee_benefits_final_report.txt", " non-executive directors, managers working across sites, construction industry projects"], ["2014-treasury-dec-FRAB_121_minutes.txt", " Andrew Baigent indicated that changes to the Core tables would be welcome given the significant issues that DH faces, particularly in relation to their size"], ["2014-treasury-dec-PESA_2014_-_print.txt", "14  Accounting adjustments 2009-10 to 2015-16  31  Table 1"], ["2014-treasury-dec-FRAB__119__02_-_IFRS_13_Fair_Value_Measurement.txt", " These constraints are more extensive than office accommodation requiring planning permission for development as residential properties  they often require lengthy public consultations, fulfillment of regulatory obligations and possible Secretary of State approval"], ["2014-treasury-dec-DRAFT-_Exit_Payment_Note_on_Regs.txt", " c The amount is further reduced to reflect on any drop in the level of remuneration for the new employment when compared the employment in respect of which an exit payment was made"], ["2014-treasury-dec-OOTLAR_19_March_2014__1_.txt", "  B6  WORKING AND CHILD TAX CREDITS, CHILD BENEFIT AND GUARDIANS ALLOWANCE Working and child tax credits  per year unless stated  From April 2013  From April 2014  Basic element  1,920  1,940  Couple and lone parent element  1,970  1,990  30 hour element  790  800  Disabled worker element  2,855  2,935  Severe disability element  1,220  1,255  Maximum eligible cost for one child  175 per week  175 per week  Maximum eligible cost for two or more children  300 per week  300 per week  Percentage of eligible costs covered  70  70  Family element  545  545  Child element  2,720  2,750  Disabled child element  3,015  3,100  Severely disabled child element  1,220  1,255  Income threshold  6,420  6,420  Withdrawal rate  41  41  First threshold for those entitled to child tax credit only  15,910  16,010  Income disregard  5,000  5,000  Income fall disregard  2,500  2,500  Working tax credit  Childcare element of the working tax credit  Child tax credit  Income thresholds and withdrawal rates  B7  Child benefit  per week From April 2013  From April 2014  Eldestonly child  20"], ["2014-treasury-dec-Russia.txt", " 2 Chairman of the public movement Free Donbas Other Information UK Sanctions List RefRUS0044 Date designated on UK Sanctions List 31122020 UK Statement of ReasonsFormer member of the National Council\u2019 of the so-called Donetsk's People's Republic\u2019"], ["2014-treasury-dec-FSCS_annual_report_2014_print.txt", "  03072014 1436  Section 7 FSCS Finances Compensation, Running Costs, Recoveries and Levies 61  Recoveries excluding major banking failures of 200809 five-year trends  120 110 100 90 80  000\u2019s  70 60 50 40 30 20 10 0 200910  201011  201112  201213  201314  Other SA01  Deposits SB01  General Insurance Provision SC02  Life and Pensions Intermediation SD01  Investment Provision SD02  Investment Intermediation  BW FSCS book"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " Subsection 4 provides the third condition that there has been a judicial ruling relevant to the person\u2019s returnclaim or appeal"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_print.txt", " The framework was thoroughly tested with advice providers and their clients"], ["2014-treasury-dec-10459.Consolidated_Fund.for_web.txt", " The EFA team reports any matters concerning the Consolidated Fund directly to me"], ["2014-treasury-dec-supplementary_estimates_and_new_estimates_2013_14_120214_correction.txt", "06  -5,424 -  -1,066 -  19"], ["2014-treasury-dec-scotland_analysis_fiscal_policy_and_sustainability_print.txt", " This publication is available at www"], ["2014-treasury-dec-FSCS_annual_report_2014_web.txt", " Our collaborative work with the industry also aims to improve compliance"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", " For example, value added tax accrues when the expenditure to which it relates takes place, but HM Revenue and Customs receive the cash some time later"], ["2014-treasury-dec-44695_Accessible.txt", " In addition, care workers will be exempted from the impacts of removing the 8,500 threshold below which employees do not pay Income Tax on benefits in kind"], ["2014-treasury-dec-PU1738_print_CMYK.txt", "9 billion, with the UK\u2019s share estimated as 16"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", "  Housing and local growth 2"], ["2014-treasury-dec-44695_Autumn_Statement__Print_ready_.txt", "  Ensuring a fair contribution from business 1"], ["2014-treasury-dec-FRAB__120__03_-_Annex_A__ITC_and_WG_Report.txt", "  The Group considered that a pragmatic alternative to consolidating schools within local authority group accounts could be to allow them to be included in the local authority single entity financial statements effectively treating them in a manner similar to branches or cost centres of the local authorities"], ["2014-treasury-dec-Govt_NC5_and_NS4_Tax_relief_for_theatrical_production_.txt", "  b  4 a b  The company is treated as beginning to carry on the separate trade when the production phase begins, or if earlier, at the time of the first receipt by the company of any income from the theatrical production"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", "1 This instrument amends Part VI of Schedule 3 to the Social Security Contributions Regulations S"], ["2014-treasury-dec-FEMR_Recommendations_on_additional_financial_benchmarks_to_be_brought_into_UK_regulatory_scope_logo.txt", "  London Gold Fixing  London Gold Market Fixing Ltd  Commodities  Transaction-based an auction involving a panel of fixing banks  A measure of the price of gold in the London market in US dollars, sterling and euro"], ["2014-treasury-dec-OLD_complete_v3.txt", "  211  Pension Flexibility 2015 Who is likely to be affected        Individuals who have reached the normal minimum pension age, normally age 55, who have money purchase pension savings in a registered pension scheme or non-UK pension scheme Individuals with drawdown pensions Beneficiaries of people who have died with pension savings in a registered pension scheme or non-UK pension scheme Scheme administrators of registered pension schemes and Scheme managers of non-UK pension schemes"], ["2014-treasury-dec-Partnerships_Mixed_membership_partnerships__Alternative_investment_fund_managers__Transfer_of_assets___income_Streams_through_partnerships.txt", " She is awarded a bonus that is conditional upon the successful outcome of a project she has been involved in"], ["2014-treasury-dec-26Nov2014_-_JK_to_GA_-_Amending_Directions_Redacted.txt", " Amendment of the 2014 Directions 2"], ["2014-treasury-dec-government_financial_reporting_manual_201314.txt", "  Administration and Programme Expenditure 11"], ["2014-treasury-dec-banking_reform_impact_assessment_05072014.txt", "  Liquidity requirements  Existing PRA liquidity regulations"], ["2014-treasury-dec-government_financial_reporting_manual_201314.txt", "3 In Spending Reviews, administration budgets are set for most central government departments including their agencies and other Arms Length Bodies unless specific exemptions have been agreed with the relevant authority for example the BBC"], ["2014-treasury-dec-OOTLAR_19_March_2014__1_.txt", "  Proposed revisions Legislation will be introduced in Finance Bill 2014 to provide for SEIS relief to be available without time limit"], ["2014-treasury-dec-FRAB__120__07_-_Annex_C_-_FT_ARM_14-15.txt", " The significant changes to accounting for defined benefit schemes under the revised standard are  The expected return on assets and the interest cost on the defined benefit obligation are no longer calculated as separate items"], ["2014-treasury-dec-FRAB__119__09_-_Draft_Code_of_Practice_on_Local_Authority_Accounting_2014-15_with_Annexes.txt", "  Page 4 of 8  FRAB 119 09 13 December 2013  Adoption of the CIPFA Code of Practice on Transport Infrastructure Assets 15"], ["2014-treasury-dec-39796_Cm_8847_Accessible.txt", " MHRA and EMA have published public assessment reports following approval of new medicines since October 2005"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " Subsection 1 substitutes the reference to an amusement machine licence in paragraph 51 of Schedule 3 to the Betting and Gaming Duties Act 1981 with a reference to machine games duty"], ["2014-treasury-dec-FRAB__120__05_-_Tax_and_Spend_and_Contracts_for_Difference.txt", " Contracts for Difference will be funded through the Supplier Obligation which the ONS provisionally concluded will be a tax"], ["2014-treasury-dec-scotland_analysis_fiscal_policy_and_sustainability_print.txt", "14 These assumptions imply projected levels of tax and spending, borrowing and debt for both the UK and an independent Scotland for the years 2016-17 to 2018-19"], ["2014-treasury-dec-PESA_2014_-_print.txt", " Further information on UN COFOG is available from the Treasury website1"], ["2014-treasury-dec-supplementary_estimates_and_new_estimates_2013_14_120214_correction.txt", " There are no implications for resourcescapital supporting these services provided for in the Estimate"], ["2014-treasury-dec-44695_Autumn_Statement__Print_ready_.txt", "118 Over 5,000 SMEs across 22 cities have benefitted from the government\u2019s connection voucher scheme, with new broadband connections on average 6 times faster than before"], ["2014-treasury-dec-freedom_and_choice_in_pensions_print_210314.txt", " In developing these standards the FCA will work in close partnership with consumer groups, the Pensions Advisory Service, and the Money Advice Service"], ["2014-treasury-dec-PU1678_final__1_.txt", "8 Article 85 of the BRRD requires that there is a right of appeal against a decision to take a crisis prevention measure, as defined in Article 21101, which includes a requirement to remove impediments to resolvability"], ["2014-treasury-dec-FRAB__120__07_-_Annex_C_-_FT_ARM_14-15.txt", " It is recommended that the annual report and accounts for the final period of the NHS trust is produced as a separate document to the annual report and accounts for the first period of the NHS foundation trust status"], ["2014-treasury-dec-44695_Autumn_Statement__Print_ready_.txt", " Universal Credit will remain reserved but the Scottish Government will have certain flexibilities including the power to vary the housing cost element"], ["2014-treasury-dec-Country_and_Regional_Analysis_November_2014_Combined.txt", " Environment protection 5"], ["2014-treasury-dec-main_supply_estimates_2014_2015_web.txt", " This comprises 12 months follow up, 6 months waiting period for offences to proceed through the courts and a 3 month period to for data collection and analysis"], ["2014-treasury-dec-Scotland_analysis__Fiscal_policy_and_sustainability.txt", " HM Treasury analysis in this paper indicates that neither of these conditions would be met"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " They provide that when someone dies there is no deemed disposal on death and, therefore, death is not an occasion of charge to CGT"], ["2014-treasury-dec-freedom_and_choice_in_pensions_web_210314.txt", "9 HM Treasury will process your personal data in accordance with the Data Protection Act and in the majority of circumstances this will mean that your personal data will not be disclosed to third parties"], ["2014-treasury-dec-45502_Cm_8988_Print.txt", "2 billion at the Bank of England and not included in above balance"], ["2014-treasury-dec-scotland_analysis_fiscal_policy_and_sustainability_print.txt", "5  1,020  Institute for Fiscal Studies IFS2  5"], ["2014-treasury-dec-Cm_8869_Scotland_Analysis.txt", " Although some EU Member States allow neighbouring police services to follow suspects across borders in hot pursuit\u2019, the UK is not party to these arrangements"], ["2014-treasury-dec-Russia.txt", " GenderMale Listed on 12052014 Last Updated 31122020 Group ID 12978"], ["2014-treasury-dec-39796_Cm_8847_Accessible.txt", " Recommendation UKTI needs to be a more effective source of intelligence on new opportunities in order to help make it less difficult for SMEs to export"], ["2014-treasury-dec-assurance_frameworks_191212.txt", "  2  Key principles and concepts  Principles 2"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", "2  Depreciation and amortisation  The charge for depreciation or amortisation is calculated to write down the cost or valuation of property, plant and equipment and intangible assets to their estimated residual values by equal instalments over their estimated useful lives, which are as follows Freehold and long leasehold buildings  40 to 50 years  Property improvements - to freehold buildings - to leasehold buildings  7 to 30 years for freehold properties Over the outstanding lease term  Plant and machinery  3 to 12 years  Furniture, fixtures and fittings - within freehold buildings - within leasehold buildings  5 to 20 years Over the lesser of 5 to 20 years and the outstanding lease term  Office and other non-IT equipment  3 to 10 years  Computer and telecom hardware, software and licences  3 to 10 years  Plant and machinery  3 to 15 years  1"], ["2014-treasury-dec-FRAB__120__08_-_Simplifying_and_Streamlining_Annual_Report_and_Accounts.txt", "  Summary and recommendation 29"], ["2014-treasury-dec-44695_Autumn_Statement__Print_ready_.txt", "1 International comparison of GDP 115  GDP, level indexed to 100 at 2010 Q1  110 105 100 95 90  85 2008  2009  2010  2011  2012  Canada Japan  France  Germany  UK  US  2013  2014  Italy  Source Organisation for Economic Co-operation and Development"], ["2014-treasury-dec-OLD_complete_v3.txt", "  From 6 April 2018, the appropriate percentage for the lowest band cars with a cylinder capacity of up 1,400cc will be set at 20 per cent the appropriate percentage for cars in the medium band cars with a cylinder capacity greater than 1,400cc but no more than 2,000 cc will be set at 31 per cent and the appropriate percentage for cars with a cylinder capacity greater than 2,000cc will remain at 37 per cent"], ["2014-treasury-dec-Public_Spending_Statistics_July_2014_consolidated_revised.txt", " SUME is part of capital procurement in the budgeting presentation"], ["2014-treasury-dec-FRAB__119__08_-_Annex_F_Chapter_05_Form_and_content__2013-14.txt", " The calculation is based on the full-time equivalent Chapter 5, Page 9  Issue 1  FINANCIAL REPORTING MANUAL 2013-14  FORM AND CONTENT OF ANNUAL REPORT AND ACCOUNTS  staff of the reporting entity at the reporting period end date on an annualised basis"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", "  RESOLUTION 12  FINANCE BILL 2014 CLAUSE 17  10"], ["2014-treasury-dec-banking_reform_impact_assessment_05072014.txt", " Transitional costs restructuring in order to meet ring-fencing requirements may involve one-off costs in creating new legal entities and administrative structures, transferring business units etc"], ["2014-treasury-dec-44695_Accessible.txt", "255 The government is committed to fighting tax evasion, which increases the burden on honest taxpayers"], ["2014-treasury-dec-EEA_Accounts_2013-14_-_print.txt", " The EEA\u2019s accounts for the year ended 31 March 2014 are given on pages 20 to 48 and show a total comprehensive loss for the year of 3,845m 2013 735m gain"], ["2014-treasury-dec-EEA_Accounts_2013-14_-_print.txt", " The Standards are a high-level articulation of how key categories of risk are identified, assessed, controlled and monitored within the Bank"], ["2014-treasury-dec-44695_Autumn_Statement__Print_ready_.txt", " The government will make special purpose vehicles for subcontracted and spot-purchase social impact bonds eligible for SITR through secondary legislation in autumn 2015"], ["2014-treasury-dec-CRA_2014_guidance_annex_c.txt", " cannot be identified as for the benefit of a particular region"], ["2014-treasury-dec-Treasury_minutes_web.txt", "  Recommendation implemented"], ["2014-treasury-dec-45502_Cm_8988_Print.txt", " Cabinet Office guidance will be updated to reflect this aspect of consultation"], ["2014-treasury-dec-FRAB__120__04_-_Discount_rates.txt", "  Frequency of updating Infrequent updating of the rate provides stability for budgetary planning and may make it easier for users of the information to understand the underlying factors leading to changes in values"], ["2014-treasury-dec-FRAB__119__08_-_Annex_H_-_2014-15_FReM.txt", "  55  FINANCIAL REPORTING MANUAL 2014-15  8 8"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_print.txt", "ukenstatic16-million-brits-living-on-the-edge-with-zero-savings  27  28  The Money Advice Service Annual Review, Directors\u2019 Report and Financial Statements 201314  Reaching our target market In our Business Plan for 201314, we identified a key target market\u2019 for the Money Advice Service, consisting of some 10"], ["2014-treasury-dec-36048_Cm_8774.txt", "3 As part of the progressive roll out of Universal Credit the approach will be tested with couples, then families, then in more of the North West, this will enable a broader range of lessons to be learnt before full implementation of the policy"], ["2014-treasury-dec-Scotland_analysis__Fiscal_policy_and_sustainability.txt", " Again, this commitment was not costed by the Scottish Government, but the Scottish Parliament Information Centre estimate that the first and second term childcare policy commitments combined could cost 1,210 million by the end of the second term in 2011-12 prices"], ["2014-treasury-dec-PESA_2014_-_print.txt", "9  Total Managed Expenditure2 Per cent of GDP 41"], ["2014-treasury-dec-supplementary_estimates_and_new_estimates_2013_14_120214_correction.txt", "  Unquantifiable  478  Department of Energy and Climate Change  Supplementary Estimates, 2013-14  Part III Note L - International Subscriptions Section in Part II Subhead Detail  Body  D4-DEL  International Atomic Energy Agency  D4-DEL C4-DEL C4-DEL  Organisation for the Prohibition of Chemical Weapons UN Framework Convention on Climate Change International Energy Agency  479  '000  23,042 3,260 2,500 1,223  Department of Energy and Climate Change  Supplementary Estimates, 2013-14  480  Office of Gas and Electricity Markets  Supplementary Estimates, 2013-14  Office of Gas and Electricity Markets Introduction This Supplementary Estimate is required for the following purposes  Changes in budgets, non-budget voted provision and cash    Increases  Reductions  Section A Gas and Electricity Markets Authority  Administration To provide budget cover for the use of licence fee income received from industry in previous financial years"], ["2014-treasury-dec-Wales_Bill_Command_Paper_-_Welsh.txt", " Bydd dyluniad y trethi datganoledig a sut y gweinyddir hwynt yn fater i\u2019r Cynulliad ac i Weinidogion Cymru"], ["2014-treasury-dec-FSCS_annual_report_2014_web.txt", " Any surplus or deficit against levy income in the year will be held as a payable or receivable in the Statement of Financial Position as the intention is to refund any surplus, or claim any deficit in the following financial years"], ["2014-treasury-dec-Wales_Bill_Command_Paper_-_English.txt", " The statutory capital borrowing limit is set by the Wales Bill at 500 million"], ["2014-treasury-dec-scotland_analysis_fiscal_policy_and_sustainability_print.txt", " The analysis assumes that an independent Scottish state is able to negotiate a formal sterling currency union with the continuing UK, and receives a geographic share of oil and a population share of debt"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " 2 A deduction notice may not be made in respect of an account unless a the period for making an objection under paragraph 8 has expired and either no objections were made or any objection made has been determined, and  481  Consultation draft Part 1  Scheme for enforcement by deduction from accounts  b  11  if objections were made and determined, the period for appealing under paragraph 10 has expired and any appeal has been finally determined"], ["2014-treasury-dec-36048_Cm_8774.txt", " At end of September 2013, UKAR held 2"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", " Inventories are held at net realisable value only when it either cannot or will not be used"], ["2014-treasury-dec-FRAB__119__08_-_Annex_H_-_2014-15_FReM.txt", "1415 and progress against agreed key performance indicators paragraph 5"], ["2014-treasury-dec-FSCS_annual_report_2014_web.txt", " Our legal team has also been liaising with the liquidators of ARM Asset Backed Securities SA to ensure that FSCS obtains the maximum recovery possible"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", " Payments on account of long term contracts separately disclosed in receivables and payables"], ["2014-treasury-dec-FRAB__119__08_-_Annex_F_Chapter_05_Form_and_content__2013-14.txt", " departments, Non-Ministerial departments, agencies and NDPBs and which are not exempted by de minimis limit or other exemption under Greening Government or other successor policy, shall produce a sustainability report to be included within the Management Commentary, reporting performance against sustainability targets for greenhouse gas emissions, waste minimisation and management and the use of finite resources and their related expenditure"], ["2014-treasury-dec-Public_Spending_Statistics_July_2014_consolidated_revised.txt", "  48  Public Spending Statistics July 2014  Table 4"], ["2014-treasury-dec-promoters_of_tax_avoidance_schemes_amendment_of_return_to_take_account_of_relevant_judicial_rulings_and_dotas.txt", " 3 The accelerated payment means such amount as a designated HMRC officer may determine, to the best of that officer\u2019s information and belief, as the additional amount that would become due and payable in respect of tax on the assumption that a the explanation given under sub-paragraph 1b is correct, and b the necessary corrective action is taken under paragraph 62a in respect of what that officer so determines as the denied advantage"], ["2014-treasury-dec-AS2014_distributional_analysis_final.txt", " This reflects key entitlement changes and expected increases in take-up, but excludes anticipated reductions in the levels of fraud, error and overpayments"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", "8 The Treasury\u2019s SRP sets out the individual actions to reduce the deficit in the year ahead"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", " 153121 IFRIC 12 Service Concession Arrangements "], ["2014-treasury-dec-FSCS_annual_report_2014_print.txt", "  Matters on which I am required to report by exception Adequacy of accounting records and explanations received I report to you if, in my opinion  adequate accounting records have not been kept or  the financial statements are not in agreement with the accounting records and returns or  I have not received all the information and explanations I require for my audit"], ["2014-treasury-dec-oil_and_gas_fiscal_review_call_for_evidence.txt", "  1  14  Fiscal Sustainability Report\u2019, Office for Budget Responsibility, July 2014  Chart 2"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", "3 billion 2011-12 61"], ["2014-treasury-dec-ANNUAL_TAX_ON_ENVELOPED_DWELLINGS_RELIEF_DECLARATION_RETURNS.txt", "  Current law Sections 159 and 160 of Finance Act 2013 and SI 20141844 make provision for an ATED returns"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " Clause 220 explains the process for and consequences of the withdrawal or amendment of an accelerated payment notice"], ["2014-treasury-dec-FRAB__119__08_-_Annex_G1_-_DEPARTMENT_YELLOW_2013-14.txt", " Contributions due to the partnership pension providers at the reporting period date were x"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", "12 The Treasury\u2019s SRP for the year ahead sets out individual actions to help complete the reform of the regulatory framework for the financial sector"], ["2014-treasury-dec-FSCS_annual_report_2014_web.txt", " There are no remunerated non-executive positions held by executive directors"], ["2014-treasury-dec-OLD_complete_v3.txt", " Section 227 FA 2004 provides for the annual allowance charge to apply where the individual\u2019s total pension input amounts exceed the individual\u2019s available annual allowance"], ["2014-treasury-dec-2-local-welfare-provision-review-nov-2014.txt", " Individual Councillors have the option to commission reports and request attendance at the Local Authority People and Communities overview and scrutiny committee  20  Local welfare provision review  Funding  how local authorities have spent the funding in 201314"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", " This note is a HMT requirement"], ["2014-treasury-dec-FRAB__119__Minutes.txt", " In departmental accounts there is a large amount of disclosure including the carrying amount and fair value of the guarantee liability, payouts under the guarantee, guarantees offered but not yet issued and the total exposure under guarantees"], ["2014-treasury-dec-Depositor_preference_SI_30-6-14.txt", "  aa an ordinary preferential debt being paid otherwise than in priority to a secondary preferential debt, c in paragraph b, for his debt substitute an ordinary preferential debt d at the end of paragraph b, insert or and e after paragraph b insert c a preferential creditor PC1 being paid a smaller proportion of a secondary preferential debt than another preferential creditor PC2 unless PC2 consents"], ["2014-treasury-dec-elps_main_doc_final.txt", "46 For certain types of policies and for certain periods over which Relative Loss is calculated, the data provided by Equitable Life for the purposes of the Scheme are not reliable or not  10  Equitable Life WPA policies were transferred to Prudential on 31 December 2007"], ["2014-treasury-dec-main_supply_estimates_2014_2015_print.txt", " Support of transport-related activities including roads vehicles and driving rail shipping and maritime mountain rescue ports sustainable travel aviation local transport transport security and safety and highway services"], ["2014-treasury-dec-AS2014_policy_costings_final.txt", "  8  Air Passenger Duty exempting children Measure description This measure extends the Air Passenger Duty APD exemption from children under 2 years of age not allocated a seat prior to boarding, to all children under 12 years of age subject to the reduced rate those travelling in the lowest class of seat, typically economy class, with effect for travel from 1 May 2015 2015-16 rates"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", " The Cabinet Office, Northern Ireland Office and UK Export Finance leases space at 1 Horse Guards Road which is excluded from the Treasury data for reporting purposes"], ["2014-treasury-dec-PU1624_final__web_.txt", " not an externally driven change in accounting standards"], ["2014-treasury-dec-Wales_Bill_Command_Paper_-_English.txt", " The Bill requires the Comptroller  Auditor General to produce an annual report to the Assembly on HMRC\u2019s administration of the Welsh rate"], ["2014-treasury-dec-SITRAccreditationGuidanceVersion2forpunlicationJan16V2.txt", " In particular, applicants considering submitting an application for accreditation for a spot purchase SIB may wish to contact the Centre for Social Impact Bonds for informal guidance"], ["2014-treasury-dec-PU1616_OTS_employee_benefits_final_report.txt", "23 GAAR Guidance httpwww"], ["2014-treasury-dec-FSCS_annual_report_2014_print.txt", "5 the median remuneration of the workforce, which was 43,449 201213 42,756"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " Paragraph 14 provides that where a monitored promoter is in partnership the details to be published by HMRC are to relate to the partnership and not the partners"], ["2014-treasury-dec-Treasury_minutes_web.txt", "enquirieshm-treasury"], ["2014-treasury-dec-Russia.txt", "2 4, Tankistov Street, Kerch, Crimea, Russia, 298310"], ["2014-treasury-dec-Building_societies_bail-in_order_draft_5th_March_2014_consultation_draft.txt", "1 Part 1 of the Banking Act 2009b is amended as follows"], ["2014-treasury-dec-PESA_2014_-_print.txt", " Transactions from 2008-09 onwards have been affected by financial sector interventions"], ["2014-treasury-dec-scotland_analysis_fiscal_policy_and_sustainability_print.txt", " Corporation tax cut A"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " Expenditure on electric cars or cars with very low carbon dioxide emissions up to 95gkm driven from 1 April 2013 qualify for ECAs"], ["2014-treasury-dec-PU1624_final__web_.txt", "  What a provision is 3"], ["2014-treasury-dec-supplementary_estimates_and_new_estimates_2013_14_120214_correction.txt", "  Unquantifiable   Legal claims The Coal Authority is subject to various claims and legal actions in the ordinary course of its activities, for which provision is made in the accounts, where appropriate, on the basis of information available"], ["2014-treasury-dec-39796_Cm_8847_Print_Ready.txt", " It must also set out more clearly how it will work better and more closely with the regulators of charities"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_web.txt", " At the beginning of the call, the customer was almost in tears as she thought the worst was about to happen and that she would lose her home"], ["2014-treasury-dec-PESA_2014_-_print.txt", "1 Recreational and sporting services 8"], ["2014-treasury-dec-Modernising_the_taxation_of_corporate_debt_and_derivative_contracts.txt", " If you have any questions about this change, or comments on the legislation, please contact Andy Stewardson on 03000 586085 email andy"], ["2014-treasury-dec-140220_Letter_and_annexes_from_HMT_to_Govt_Actuary_3.txt", " This will ensure that scheme costs are calculated on the same basis, and that the schemes\u2019 employer cost caps will be set on a consistent basis across all schemes"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", "  Bank of England BoE The Bank of England is the central bank of the United Kingdom"], ["2014-treasury-dec-SDLT_ALTERNATIVE_PROPERTY_FINANCE_RELIEF.txt", " However, a buyer will not be able to claim relief where their home purchase plan provider is not one of the defined financial institutions, even where the provider is authorised by the Financial Conduct Authority to provide home purchase plans"], ["2014-treasury-dec-Payment_systems_regulator_IA.txt", "6 of GDP in 2011, so improvements to competition in this market will have a significant effect on the performance of the UK economy as a whole"], ["2014-treasury-dec-supplementary_estimates_and_new_estimates_2013_14_120214_correction.txt", "  500,000  Total change in Net Cash Requirement  500,000  749  House of Commons Members  Supplementary Estimates, 2013-14  Part I  Voted  Departmental Expenditure Limit Resource Capital  Non-Voted  Total  500,000 -  -  500,000 -  Annually Managed Expenditure Resource Capital  5,000,000 -  -  5,000,000 -  Total Net Budget Resource Capital  5,500,000 -  -  5,500,000 -  Non-Budget Expenditure  -  Net cash requirement  500,000  Supplementary amounts required in the year ending 31 March 2014 for expenditure by House of Commons Members on Departmental Expenditure Limit Expenditure arising from  This Estimate provides for an Exchequer contribution to the Parliamentary Contributory Pension Fund, payroll costs of Members of Parliament appointed to specific parliamentary duties, provision of ICT equipment to Members, financial assistance to Opposition parties to support them in the discharge of their parliamentary or representative functions, an Exchequer contribution to the Members' Fund, provision of training for Members and their staff, payment for insurance, Members' residual pay and allowances relating to earlier financial years, other general costs and non-cash items"], ["2014-treasury-dec-main_supply_estimates_2014_2015_web.txt", "  The VOA is responsible for providing valuations and property advice to support taxation, benefits and other clients where public funds are involved"], ["2014-treasury-dec-main_supply_estimates_2014_2015_web.txt", "  423  Office of Gas and Electricity Markets  Main Estimates, 2014-15  Part I  Voted  Departmental Expenditure Limit Resource Capital  Total  700,000 1,500,000  -  700,000 1,500,000  -  -  -  700,000 1,500,000  -  700,000 1,500,000  Annually Managed Expenditure Resource Capital Total Net Budget Resource Capital  Non-Voted  Non-Budget Expenditure  -  Net cash requirement  10,690,000  Amounts required in the year ending 31 March 2015 for expenditure by Office of Gas and Electricity Markets on Departmental Expenditure Limit Expenditure arising from administrative and operational costs payments to other government departments co-operation with international regulators services to other government and energy related organisations administration of energy efficiency, offshore transmission and other environmental schemes regulation of and participation in the Smart Meter programme payments in relation to legal costs arising from regulatory duties adjustments to provisions depreciation and other non-cash items in DEL"], ["2014-treasury-dec-140220_Letter_and_annexes_from_HMT_to_Govt_Actuary_3.txt", " Application of Part 2 to members of police forces in Scotland 46"], ["2014-treasury-dec-supplementary_estimates_and_new_estimates_2013_14_120214_correction.txt", "79 -  2,365 2,357  1,414 1,414  59"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", " The Department require copies of NHS trust FMA forms and their local audited accounts as the Department itself consolidates the NHS trust financial data"], ["2014-treasury-dec-PU1678_final__1_.txt", " Following the introduction of depositor preference, this amount is likely to be small, and in some cases nil"], ["2014-treasury-dec-freedom_and_choice_in_pensions_web_210314.txt", " An informed, active customer base is critical to ensuring an effective market"], ["2014-treasury-dec-FSCS_annual_report_2014_print.txt", " This is why we produced our five-year vision in January 2014"], ["2014-treasury-dec-UK_Sovereign_Sukuk_PLC_Offering_Circular.txt", " DCLG shall cause to be deposited into the Transaction Account opened by the Trustee with the Principal Paying Agent, in same day freely transferable, cleared funds, any payment which may be due under the Certificates in accordance with the Conditions"], ["2014-treasury-dec-Efficiency_and_reform_in_the_next_Parliament.txt", " Government\u2019s technology suppliers used to be based only in a few  14  httpsdesignmuseum"], ["2014-treasury-dec-Govt_NC4_and_NS3_Cooperative_societies.txt", "  General description of the measure The amendment revises and corrects definitions of those societies able to access certain tax treatments across the Taxes Acts"], ["2014-treasury-dec-freedom_and_choice_in_pensions_web_210314.txt", " As corporates issue in a range of denominations and instruments, the UK corporate bond market is hard to measure precisely, but the total stock of sterling denominated bonds is believed to be around 335 billion"], ["2014-treasury-dec-Fact_sheet_template_-_10__tax_9.txt", " Sharon\u2019s total income is 16,000"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", " 40 IAS 1 Presentation of Financial Statements "], ["2014-treasury-dec-Wales_Bill_Command_Paper_-_English.txt", " This power could be used for two purposes   Enabling the Welsh Government to introduce specific new taxes in Wales, with the agreement of each House of Parliament and the Assembly or    Allowing the UK Government to devolve further existing or new UK taxes, again with the agreement of each House of Parliament and the Assembly"], ["2014-treasury-dec-OLD_complete_v3.txt", "  91  Corporation tax bank loss-relief restriction Who is likely to be affected Banks and building societies within the charge to UK corporation tax"], ["2014-treasury-dec-PU1624_final__web_.txt", " One of the appendices is a glossary of public expenditure terms httpswww"], ["2014-treasury-dec-OOTLAR_19_March_2014__1_.txt", " Other impacts have been considered and none have been identified"], ["2014-treasury-dec-EEA_Accounts_2013-14_-_print.txt", " The changes also brought the Bank\u2019s ISDA documentation in-line with the current market standard for two-way collateralised transactions"], ["2014-treasury-dec-PU1624_final__web_.txt", " Unlike other depreciation charges, NHS Trust depreciation is not included in any ring-fence    Corporation tax paid by Provider Trusts scores as a cost in RDEL budgets"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " Clause X amends the inheritance tax IHT legislation relating to claims for conditional exemption from IHT for heritage property"], ["2014-treasury-dec-IFRS_16_Application_Guidance_December_2020.txt", " There are multiple illustrative examples on the definition of a lease included in IFRS 16"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", " This reduction takes account of progress that environmental bodies have made to address the government\u2019s challenge to reduce unspent funds"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", "55 Pensions flexibility small pension pots  From 27 March 2014, the government will increase the amount for small individual pension pots that can be taken as a lump sum regardless of total pension wealth from 2,000 to 10,000"], ["2014-treasury-dec-44695_Accessible.txt", " This will prevent claimants building up unnecessary overpayments that must be repaid at a later stage"], ["2014-treasury-dec-ENFORCEMENT_BY_DEDUCTION_FROM_ACCOUNTS.txt", " Paragraphs 104 and 105 set out the grounds for making an appeal e"], ["2014-treasury-dec-Country_and_Regional_Analysis_November_2014_Combined.txt", "5 RD housing and community amenities 6"], ["2014-treasury-dec-Wales_Bill_Command_Paper_-_English.txt", " due to the volatility of devolved tax revenues or if devolved tax revenues are lower than forecast, the Welsh Government can either    access funds previously built up in the cash reserve or use the short-term current borrowing powers if funds in the reserve are insufficient to cover the shortfall"], ["2014-treasury-dec-elps_annex_final.txt", "  Proportional payment on death 286"], ["2014-treasury-dec-promoters_of_tax_avoidance_schemes_amendment_of_return_to_take_account_of_relevant_judicial_rulings_and_dotas.txt", "  3  Relevant information is information a about a monitored promoter, or b about the relevant proposals or relevant arrangements in relation to which the monitored promoter is a promoter even if the relevant person is not a client or intermediary in relation to the proposal or arrangements"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", "11 Revenue Revenue is recognised when it can be measured reliably and it is probable that the economic benefits will flow to government"], ["2014-treasury-dec-main_supply_estimates_2014_2015_web.txt", " ALB Accounting Officers John Clarke Philip Lawrence Mike Griffiths David Kennedy  Nuclear Decommissioning Authority Coal Authority Civil Nuclear Police Authority Committee on Climate Change  Site Licence Company Accountability The Site Licence Companies are accountable to the Nuclear Decommissioning Authority Stephen Lovegrove has personal responsibility for the proper presentation of the department's resource accounts and their transmission to the Comptroller  Auditor General, and is also responsible for the use of public money and stewardship of assets"], ["2014-treasury-dec-FRAB__119__08_-_Annex_I1_-_DEPARTMENT_YELLOW_2014-15.txt", "0 per cent 201W-1X 0"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " If HMRC issues the deposit-taker with a hold notice in respect of this debt, it may provide in the hold notice that the safeguarded amount is 5,000 the minimum safeguarded amount"], ["2014-treasury-dec-10348-Contingencies_fund.for_web.txt", " During the year, there were no significant changes to the control environment"], ["2014-treasury-dec-Wales_Bill_-_Impact_Assessment_-_Report_Stage_-_Welsh_Language_Version_10_6_14_pdf.txt", "0m gan fod etholiadau sy\u2019n cyd-redeg yn rhatach"], ["2014-treasury-dec-Public_Service_Pensions_Valuations_and_Employer_Cost_Cap_Directions_2014_archived_version.txt", " The Local Government Pension Scheme Benefits, Membership and Contributions Scotland Regulations 2008"], ["2014-treasury-dec-PESA_2014_-_print.txt", " They also include the debt interest payments to the private sector, which is the only public corporation current spending that forms part of TME"], ["2014-treasury-dec-Partnerships_Mixed_membership_partnerships__Alternative_investment_fund_managers__Transfer_of_assets___income_Streams_through_partnerships.txt", " In addition to the normal partnership return filing obligation, TDH LLP must make a separate return and pay income tax on the 800,000 for the year 201415 as if it was an individual partner in the firm"], ["2014-treasury-dec-SDPR_Update_September_2014___published_as_Clarifications_.txt", "0  31122008  01-Jan-09  31-Mar-10  01-Apr-09  03-Jan-10  0"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " 3 If there is only one relevant account in existence at the time the hold notice takes effect, the held amount in relation to that account is a if the available amount in respect of the account exceeds the safeguarded amount, so much of the amount of the excess as does not exceed the specified amount, and b if the available amount does not exceed the safeguarded amount, nil"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_web.txt", " It is our established practice to let the Information Commissioner\u2019s Office ICO know of data protection related incidents and I can confirm that for the year 20132014 no incidents were drawn to the ICO\u2019s attention"], ["2014-treasury-dec-IUK_Routemap_Case_Study_Crossrail.txt", "  \u00a0Where  \u00a0   \u00a0 can  \u00a0efficiency  \u00a0and  \u00a0effectiveness  \u00a0be  \u00a0improved  \u00a0Discuss  \u00a0with  \u00a0the  \u00a0Sponsor"], ["2014-treasury-dec-OLD_complete_v3.txt", "  Monitoring and evaluation The measure will be monitored to ensure the legislation is operating as intended and kept under review through regular communication with affected taxpayer groups"], ["2014-treasury-dec-PU1616_OTS_employee_benefits_final_report.txt", " We readily acknowledge that there would not be any sort of perfect matching up of NIC payments and benefits but it might be a pragmatic route with simplification in mind"], ["2014-treasury-dec-DRAFT-_Exit_Payment_Note_on_Regs.txt", " These regulations have been drafted for illustrative purposes"], ["2014-treasury-dec-PU1660_IFRS_accounting_guidance.txt", "  Relevant activities are activities of the investee that significantly affect the investees service delivery"], ["2014-treasury-dec-04._2013-14_AGENCY_PINK.txt", "  Details of cases over 300,000 List cases  21"], ["2014-treasury-dec-Final_IA_-_ring-fencing_and_depositor_preference.txt", " Each employer will have liability only to a particular section of the scheme that has clearly identifiable assets and liabilities"], ["2014-treasury-dec-PU1624_final__web_.txt", " The Public Corporation\u2019s payments of the unitary charge are a cost of doing business in the calculation of profits like any other purchase of services"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", "  The accounting policy remains that equipment is carried at current cost"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " Subsection 1 provides for a qualifying company to claim additional supplement where it incurs a loss in respect of its onshore ring fence trade in a post-commencement period"], ["2014-treasury-dec-Govt_NC4_and_NS3_Cooperative_societies.txt", " New Schedule 3 corrects the Taxes Acts provisions where necessary to ensure they cover the appropriate types of society"], ["2014-treasury-dec-OOTLAR_19_March_2014__1_.txt", " The increase will be based on the September 2014 RPI figure"], ["2014-treasury-dec-freedom_and_choice_in_pensions_web_210314.txt", " The proportion of UK defined benefit pension funds currently open to new members fell from 66 to 27 between 2006 and 2013"], ["2014-treasury-dec-Pension_Liberation_Policy_Pack__v2_0.txt", "  Paragraph 1 introduces the amendments made by the Schedule"], ["2014-treasury-dec-FSR_Gov_Cx_June_2014.txt", " The guidance on affordability tests was in line with the tests already applied by many prudent lenders, and the current share of new mortgage lending with LTI in excess of 4"], ["2014-treasury-dec-Russia.txt", " Title Colonel-General DOB 15021957"], ["2014-treasury-dec-Russia.txt", " Name 6 GOTSANYUK 1 YURIY 2 na 3 na 4 na 5 na"], ["2014-treasury-dec-201407forecomp_final.txt", "com  020 7545 1372  Experian Economics  Philippa Jenman  Philippa"], ["2014-treasury-dec-PU1624_final__web_.txt", " For example, fees and charges are typically set so as to recover no more than current costs, including depreciation"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " Paragraph 2 amends section 2C of the Taxation of Chargeable Gains Act 1992 TCGA 1992"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", "9 billion 2011-12 1"], ["2014-treasury-dec-PU1616_OTS_employee_benefits_final_report.txt", " Employers would no longer need to apply for a P11D dispensation"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", "  DETAILS OF THE CLAUSE 3"], ["2014-treasury-dec-PU1616_OTS_employee_benefits_final_report.txt", "54 We recommend that a section is added to ITEPA 2003 referring to accommodation and subsistence expenses\u2019"], ["2014-treasury-dec-Govt_NC5_and_NS4_Tax_relief_for_theatrical_production_.txt", " Use of losses  1217M  Application of sections 1217MA to 1217MC  1  Sections 1217MA to 1217MC apply to a company that is treated under section 1217H3 as carrying on a separate trade in relation to a theatrical production"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", " Information on the age and scale of assets, how they were acquired and what use is made of them"], ["2014-treasury-dec-FSCS_annual_report_2014_print.txt", " If Rodney had not received this letter, he would not have known that he could gain full compensation"], ["2014-treasury-dec-MCD_draft_regulations.txt", "  37  Annual percentage rate of charge  Calculation of the annual percentage rate of charge 9"], ["2014-treasury-dec-EU_finances_2014_final.txt", "01 billion for 2014, a reduction of 9"], ["2014-treasury-dec-Scotland_analysis__Fiscal_policy_and_sustainability.txt", " A population split of public sector net debt at the end of 2015-16, would mean an independent Scotland inherited a national debt of around 74 per cent of its GDP"], ["2014-treasury-dec-Wales_Bill_Command_Paper_-_Welsh.txt", " Felly, fel ym mlwyddyn un, bydd angen cael proses diwedd blwyddyn lle caiff y refeniw o drethi Cymreig a'r addasiad i'r grant bloc eu hail-gyfrifo ar sail ffigurau gwirioneddol"], ["2014-treasury-dec-141010_Consultation_on_how_LWP_should_be_funded_in_15-16.txt", "8 From April 2013, local authorities could therefore set up their own local welfare schemes or choose other ways of providing flexible help"], ["2014-treasury-dec-PU1638_policy_costings_bud_2014_with_correction_slip.txt", " Increase rate by 1p per litre above RPI every year until March 2024 only when fuel duty is not frozen  Duty rate on compressed natural gas CNG, Liquid Natural Gas LNG and biomethane  RPI  Taxed at approximately 40p per litre less than petrol and diesel until March 2024"], ["2014-treasury-dec-Partnerships_Mixed_membership_partnerships__Alternative_investment_fund_managers__Transfer_of_assets___income_Streams_through_partnerships.txt", " Although the change was not made until 12 December, there is clear evidence to show that the decision was made before 5 December so the partners could not be  28  aware of the mixed membership partnership legislation as at that time the new rules had not been published"], ["2014-treasury-dec-Wales_Bill_-_Explanatory_Notes_-_Report_Stage_-_Final_10-6-14.txt", "  Section 116K6 requires that HMRC provides the CAG with information necessary to complete the annual report"], ["2014-treasury-dec-Govt_NC5_and_NS4_Tax_relief_for_theatrical_production_.txt", " New section 1217GB sets out the minimum European Economic Area spend required by the production company to qualify for the relief"], ["2014-treasury-dec-Efficiency_and_reform_in_the_next_Parliament.txt", " Loosening control over frontline delivery frees both leaders and staff to make improvements as they know best"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", "8 million 2012-13 10"], ["2014-treasury-dec-FRAB__119__08_-_Annex_I1_-_DEPARTMENT_YELLOW_2014-15.txt", " Cash paid over to the Consolidated Fund under any category"], ["2014-treasury-dec-44369_Cm_8958_print_ready.txt", "3 The needs of vulnerable households are also embedded in other parts of the regulatory framework put in place by the Government"], ["2014-treasury-dec-freedom_and_choice_in_pensions_web_210314.txt", " From then on, the minimum pension age in the tax rules will rise in line with the State Pension age so that it is always ten years below"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", "2  1,192  86,123  1,143  42,545  148,954  803,123  406,542  705,505  123,138  123,138  125,229  125,229  Deferred tax liability  -  50,768  -  47,892  Pension liability  -  28,937  -  78,362  39,331  39,331  40,477  40,477  -  3,077  3,114  3,165  Total falling due within one year Amounts due falling after one year PFI contract  Consolidated Fund payable for operating income outside the scope of the Estimate Deferred income Other payables  -  63,149  -  43,447  Total falling due after one year  162,469  308,400  168,820  338,572  Total trade payables  311,423  1,111,523  575,362  1,044,077  Net amounts due to FSCS levy payers have been recognised in 2013-14 as a result of first time adoption of IFRS by FSCS"], ["2014-treasury-dec-New_Clause_1.txt", "  2 a  An asset is within this subsection if it is a structure that can be moved from place to place whether or not under its own power without major dismantling or modification, and can be used to drill for the purposes of searching for, or extracting, oil, or provide accommodation for individuals who work on or from another structure used in a relevant offshore area for, or in connection with, exploration or exploitation activities offshore workers"], ["2014-treasury-dec-Cm_8869_Scotland_Analysis.txt", "30 An independent Scotland\u2019s financial sector would have to change firms would either face higher costs and the challenges of holding on to the majority of their customers in the continuing UK or, firms would choose to relocate"], ["2014-treasury-dec-Public_Spending_Statistics_July_2014_consolidated_revised.txt", "1 Local government supported capital expenditure 0"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", "1 The UK has been hit by the most damaging financial crisis in generations and the government inherited the largest deficit since the Second World War"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", " A stand-by loan facility has been signed with the Greater London Authority to support the Northern Line Extension"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", " IAS 39 does not define the term closely related but a series of examples is contained in the Application Guidance of the standard"], ["2014-treasury-dec-DISCLOSURE_OF_TAX_AVOIDANCE_SCHEMES.txt", "  6  Before publishing any information under this section that identifies a person as a promoter within subsection 1b, HMRC must a inform the person that they are considering doing so, and b give the person reasonable opportunity to make representations about whether it should be published"], ["2014-treasury-dec-FRAB__120__02_-_IFRS_13_-_Appendix_B.txt", " 14 Effective date of amendments "], ["2014-treasury-dec-FRAB__119__08_-_Annex_G4_-_MAGENTA_PENSION_SCHEME_2013-14.txt", " IAS 19 Employee Benefits and IAS 26 Accounting and Reporting by Retirement Benefit Plans are of particular relevance to these statements"], ["2014-treasury-dec-Modernising_the_taxation_of_corporate_debt_and_derivative_contracts.txt", " They provide rules for clawing back amounts previously recognised by the company in respect of a designated fair value hedge in cases where the debt is released"], ["2014-treasury-dec-OLD_complete_v3.txt", "  Equalities impacts  This measure is not expected to have a disproportionate impact on any protected group"], ["2014-treasury-dec-Scotland_analysis__Fiscal_policy_and_sustainability.txt", "  ublic Sector Net Debt excluding the temporary effects of financial interventions nets off liquid P financial assets"], ["2014-treasury-dec-PESA_2014_-_print.txt", "2 Secondary education 9"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", "C provides a detailed breakdown of budgetary changes and outturn for 2013-14"], ["2014-treasury-dec-140220_Letter_and_annexes_from_HMT_to_Govt_Actuary_3.txt", " Where there is sufficient evidence, the Treasury is content for actuaries to exercise their professional judgment in advising responsible authorities on best estimate assumptions"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", "70 On 13 March 2014, the government confirmed that in 2014-15 pay awards for most public sector workers covered by the recent Pay Review Body recommendations will be limited to 1"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", "5 per cent of the applicable annual rate for that vehicle"], ["2014-treasury-dec-FSCS_annual_report_2014_print.txt", " As such, I agreed that no impairment was required"], ["2014-treasury-dec-10348-Contingencies_fund.for_web.txt", " Training on risk awareness and management is provided as required, either by management or by attending appropriate courses"], ["2014-treasury-dec-PSS_April_2014.txt", " Between 1992-93 and 2012-13 the health function has had the highest rate of real terms growth"], ["2014-treasury-dec-glasgow_commonwealth_games.txt", "  Current law Section 27 of Income Tax Earnings and Pensions Act 2003 and sections 13 and 14 of Income Tax Trading and Other Income Act 2005 impose a UK income tax charge on respectively non-resident sportspeople's employment and self-employment income that is connected to a performance which takes place in the UK"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_web.txt", " We have funded a consultant post with Money Advice Scotland to help guide and support organisations to build their capacity to meet the Scottish National Standards for information and advice"], ["2014-treasury-dec-banking_reform_impact_assessment_05072014.txt", " The only changes to banks\u2019 balance sheets were those required to comply with ring-fencing, or to meet perceived market expectations for example, sufficient capital to ensure a bank could attain the credit rating necessary to operate effectively in the market this could be above regulatory minima in some cases"], ["2014-treasury-dec-PU1678_final__1_.txt", "4 The PRA and FCA will be consulting on changes to their rules on recovery plans in order to implement the BRRD"], ["2014-treasury-dec-FRAB__120__Minutes_of_meeting.txt", " Monitor will issue the 2014-15 FT ARM for consultation at the end of May as FTs will be preparing their year-end accounts and working through the audit process in April and May"], ["2014-treasury-dec-OLD_complete_v3.txt", " Schedule 4ZZA TCGA will be amended to preserve the principle that increases in a property's value during a period before it became liable to ATED will not be charged to CGT under section 2B"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", "  Part 3 Corporation tax relief for employee share acquisitions 26"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_print.txt", " It found that by the age of seven, most children   have grasped how to recognise the value of money and to count it out     nderstand that money can be exchanged for goods, and have some understanding u of what it means to earn money and of what income is and     re beginning to understand the concept of the future and that some choices are a irreversible and can sometimes delay a decision until later but    have not developed an understanding of the difference between luxuries\u2019 and necessities\u2019"], ["2014-treasury-dec-elps_annex_final.txt", " The calculation of losses is therefore consistent with AWP policies, as set out in Section 2"], ["2014-treasury-dec-Construction_Industry_Scheme.txt", "  Matters of special interest to the Select Committee on Statutory Instruments  3"], ["2014-treasury-dec-Russia.txt", " UK Statement of ReasonsMember of the Committee for federal issues, regional politics and the North of the Federation Council of the Russian Federation"], ["2014-treasury-dec-AS2014_distributional_analysis_final.txt", " The avoidance accelerator, which relates to tax liabilities which accrue in different years to when the tax is paid, continues to be excluded from this analysis"], ["2014-treasury-dec-Diverted_Profits_Tax.txt", "  10  Taxable diverted profits in a section 3 case 1  Where section 3 applies, this section applies to determine the taxable diverted profits that arise to C in an accounting period"], ["2014-treasury-dec-Partnerships_Salaried_member_rules.txt", "6 A change in the contribution part way through the year A change in the amount of the contribution requires the test to be reapplied"], ["2014-treasury-dec-Partnerships_Salaried_member_rules.txt", " In the event, the profits are higher than anticipated so that each unit is worth 5,500, giving her an actual profit allocation of 110,000"], ["2014-treasury-dec-39796_Cm_8847_Accessible.txt", "  Recommendation implemented"], ["2014-treasury-dec-Fuel_duty_-_aqua_methanol.txt", "  Legislative Context 4"], ["2014-treasury-dec-main_supply_estimates_2014_2015_web.txt", " A contingent liability therefore exists for potential claims against the Core Department over and above the existing provision"], ["2014-treasury-dec-PU1638_policy_costings_bud_2014_with_correction_slip.txt", "6 The OBR was provided with detailed analysis and had full access to the information used in the costings"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", " During 2012-13 most central government civil servants were subject to a pay freeze, however a small number of departments received an average pay award of one per cent"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", "5 The Treasury is also committed to ensuring all policies with long term implications developed within the Department take into account the need to adapt to climate change"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", "4 billion an actuarially determined assessment of individual incidents that have occurred, where it was more than 50 probable that the claim would be successful and the amount of the claim could be reliably estimated"], ["2014-treasury-dec-OOTLAR_19_March_2014__1_.txt", " An updated TIIN is available at Annex A"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", "  DETAILS OF THE CLAUSE 2"], ["2014-treasury-dec-Remittance_Basis_Charge.txt", " It will increase the charge that they pay but will not create an additional burden"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", "2  -  -  -  446,041  446,041  446,041  24  -  206,859  -  -  206,859  90,659  -  866,729  -  -  866,729  866,729  -  215,295  -  -  215,295  215,295  -  30,294,173  -  446,041  30,740,214  31,801,374  77,638,942  30,294,173  46,760,225  4,400,352  98,505,346  93,476,321  Financial guarantees Trade and other payables Other financial liabilities  25  Total financial liabilities  Total net financial assets  25,886,040  At 31 March 2013 Group  Financial assets Financial at amortised liabilities  cost guarantees at amortised cost  2012-13 restated  2012-13 restated  Availablefor-sale assets  Fair value through SCNE  Total  Fair value  000  000  000  000  Notes  000  000  Loans to banking customers  17  67,542,339  -  -  -  67,542,339  63,180,513  Available-for-sale financial assets  18  -  -  43,885,326  -  43,885,326  43,885,326  19"], ["2014-treasury-dec-04._2013-14_AGENCY_PINK.txt", " Where, exceptionally, an agency or other designated body has given a guarantee, indemnity or letter of comfort and it is significant in relation to the department, details should be noted here"], ["2014-treasury-dec-government_financial_reporting_manual_201314.txt", " 2 Loss as the result of a catastrophe"], ["2014-treasury-dec-FRAB__119__09_-_Draft_Code_of_Practice_on_Local_Authority_Accounting_2014-15_with_Annexes.txt", " The proposed phased approach for the adoption of depreciated replacement cost for highway infrastructure assets in the Accounting Code should on full adoption lead to the removal of the qualification relating to this issue in WGA"], ["2014-treasury-dec-37630_Budget_2014_Web_Accessible.txt", " The OBR\u2019s October 2013 Forecast evaluation report\u2019 confirms their previous conclusion that fiscal policy does not look the most obvious explanation for the bulk of the shortfall in growth compared to their 2010 forecast"], ["2014-treasury-dec-44695_Accessible.txt", "140 The government will also consult on options for streamlining the process for selling on shared ownership properties, and will work with housing associations, lenders and the regulator to identify and lift barriers to extending shared ownership"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " However, it could surrender some or all of those amounts as group relief so that the cash timing benefit passes to other companies in the group"], ["2014-treasury-dec-OLD_complete_v3.txt", " The Government will be consulting on the Remittance Basis charge becoming an election that can only be made once every three years"], ["2014-treasury-dec-freedom_and_choice_in_pensions_web_210314.txt", " 5 Once fully implemented, Automatic Enrolment will transform the culture of saving, increasing the number of individuals newly saving or saving more in a workplace pension by around eight million, and increasing the amount that is being saved in workplace pensions by around 11 billion per year"], ["2014-treasury-dec-Scotland_analysis__Fiscal_policy_and_sustainability.txt", "15 HM Treasury projections use this as the debt starting point\u2019 for an independent Scotland"], ["2014-treasury-dec-government_financial_reporting_manual_201314.txt", " Minimum capability levels of inventories should be accounted for as non-current assets"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " 116  If in an accounting period of a company beginning before 1 January 2016 credits or debits relating to a fixed capital asset or project were as a result of section 604 of CTA 2009 brought into account for the purposes of Part 7 of that Act, the condition in subsection 1c of section 604 as amended by paragraph 59 is to be taken to be met in relation to that fixed capital asset or project in subsequent accounting periods"], ["2014-treasury-dec-scotland_analysis_fiscal_policy_and_sustainability_print.txt", " Borrowing projections 2"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", " Edward, formerly a member of EMB, sits on the Sub-committee in a non executive capacity to strengthen the relationship between the two departments"], ["2014-treasury-dec-Public_Spending_Statistics_July_2014_consolidated_revised.txt", "5 of which profit or loss - sale of other assets from resource budgets -0"], ["2014-treasury-dec-IFRS_9_Financial_Instruments_-_public_sector_application_guidance__Decem....txt", "  7  model for managing financial assets and creation of value through the contractual cash flow characteristics of the financial asset"], ["2014-treasury-dec-Partnerships_Salaried_member_rules.txt", " It is agreed that T will introduce a sum as capital"], ["2014-treasury-dec-PU1616_OTS_employee_benefits_final_report.txt", "  53  Finally, there is currently no legislation covering subsistence expenditure"], ["2014-treasury-dec-FRAB__120__03_-_Annex_A__ITC_and_WG_Report.txt", " The fact that the right to make decisions is contingent on particular circumstances arising, or an event occurring, does not result in it being excluded from the assessment as to whether an investor has power over the entity"], ["2014-treasury-dec-SDPR_Update_September_2014___published_as_Clarifications_.txt", "  1  The absolute difference na between the actual Equitable Life payout and the reconstructed payout must be within the stated tolerance for this check to pass"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_web.txt", "  33  34  The Money Advice Service Annual Review, Directors\u2019 Report and Financial Statements 201314  Welfare reform Some welfare recipients are among the most financially vulnerable customers we serve so it\u2019s especially important that we provide accurate and up-to-date information about how changes to benefits will affect them"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " Subsection 2 of new section 86A ensures that this section has priority over a deduction provided for in the Capital Allowances Act 2001 CAA 2001"], ["2014-treasury-dec-OOTLAR_19_March_2014__1_.txt", " Although this may increase a business\u2019s administration costs, claims will be easier to process and agree with HM Revenue  Customs HMRC"], ["2014-treasury-dec-FRAB__119__08_-_Annex_I4_-_MAGENTA_PENSION_SCHEME_2014-15.txt", " Where the Scheme has an Excess Vote for one of the reasons given in 'Managing Public Money' or 'Government Accounting Northern Ireland' as appropriate the Scheme should insert this note here The Scheme has incurred an Excess of insert amount because insert reason"], ["2014-treasury-dec-44695_Autumn_Statement__Print_ready_.txt", "86 The government is also continuing to invest in mental health services, and the new NHS mandate will commit to parity of esteem between physical and mental health"], ["2014-treasury-dec-FSCS_annual_report_2014_print.txt", "  Exit package cost band  Number of Number of other Total number of Total number of compulsory departures exit packages by exit packages by redundancies agreed cost band cost band Year ended Year ended Year ended Year ended 31 March 2014 31 March 2014 31 March 2014 31 March 2013    10,000 10,00125,000 25,00150,000 50,001100,000 100,001150,000 150,001200,000 Over 200,001 Total number of exit packages by type           2       2  2       2  4  1 1    6  Total resource cost \u2019000    5  5  108  BW FSCS book"], ["2014-treasury-dec-budget_2014_data_sources.txt", "ukonsrelnaa2second-estimate-of-gdpq4-2013stb-second-estimate-ofgdp--q4-2013"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", "7 billion restated 2011-12 restated 113"], ["2014-treasury-dec-Efficiency_and_reform_in_the_next_Parliament.txt", "UK Verify programme that provides identity assurance for our online services"], ["2014-treasury-dec-frem_accounting_for_business_combinations_under_common_control_guidance.txt", " The transferor should in turn provide this data as quickly as it is reasonably possible"], ["2014-treasury-dec-PU1624_final__web_.txt", "12 The in-year DEL reductions will be effected in the Supplementary Estimate, with the corresponding DEL increase awarded at the time of the Main Estimate the following year"], ["2014-treasury-dec-FRAB__119__06_-_Discount_rates.txt", " The Bank of America Merrill Lynch Sterling Corporate Securities AA Rated 15year index is used to determine the rate of return on high quality corporate bonds"], ["2014-treasury-dec-Wales_Bill_-_Impact_Assessment_-_Report_Stage_-_Final_10_6_14_pdf.txt", " Description of options considered including do nothing The UK Government has accepted the recommendation of the Commission on Devolution in Wales Silk Commission that the Welsh Government should be given the power to legislate to introduce specific taxes in Wales, with the agreement of the UK Government"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", "  New subsection 159A11 provides definitions of pre-claim period and taxable  13"], ["2014-treasury-dec-banking_reform_impact_assessment_05072014.txt", " Transition Constant Price  Present Value  Low  0  0  0  High  0  0  0  Best Estimate  0  0  0  Description and scale of key monetised benefits by main affected groups\u2019  None, as the Government not implementing ring-fencing but not requiring banks to restructure their pension schemes will produce no additional benefits beyond those of other regulations currently in train"], ["2014-treasury-dec-OLD_complete_v3.txt", " Employment intermediaries penalties"], ["2014-treasury-dec-44695_Accessible.txt", " The personal allowance will be increased by another 100 to 10,600 in 2015-16, so that it pays to work, with full gains for higher rate taxpayers"], ["2014-treasury-dec-promoters_of_tax_avoidance_schemes_amendment_of_return_to_take_account_of_relevant_judicial_rulings_and_dotas.txt", "  FINANCE BILL 2014  18"], ["2014-treasury-dec-Govt_amdts_42_and_43_BPRA_clause_61__Govt_NC3_and_NS_2_GBER.txt", " From the 1 July 2014 a new GBER applies"], ["2014-treasury-dec-Diverted_Profits_Tax.txt", "  FINANCE BILL 2015  EXPLANATORY NOTE  CLAUSE 18 IGNORE DIVERTED PROFITS TAX FOR PURPOSES OF INCOME TAX AND CORPORATION TAX  SUMMARY 1"], ["2014-treasury-dec-2-local-welfare-provision-review-nov-2014.txt", " The payments normally take 3 days to clear"], ["2014-treasury-dec-OLD_complete_v3.txt", " Amendments to regulations will be made to mirror this change for NICs purposes"], ["2014-treasury-dec-PU1660_IFRS_accounting_guidance.txt", "4 IFRS 12 is required to be applied by an entity that has an interest in subsidiaries, joint arrangements and associates"], ["2014-treasury-dec-SDPR_Update_September_2014___published_as_Clarifications_.txt", "0  31122004  01-Jan-05  31-Mar-06  01-Oct-05  31-Mar-06  3"], ["2014-treasury-dec-OOTLAR_19_March_2014__1_.txt", " There may be some cost associated with registering and accounting for the tax and extra recordkeeping"], ["2014-treasury-dec-FSCS_annual_report_2014_print.txt", " In particular, they will increasingly expect to engage with us online"], ["2014-treasury-dec-MCD_draft_regulations.txt", "1 The suspension of the registration of a registered consumer buy-to-let mortgage firm takes effect a immediately, if the notice given under paragraph 3 states that that is the case b on such date as may be specified in the notice or c if no date is specified in the notice, when the matter to which it relates is no longer open to review"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " New Schedule C1, Part 2 consists of paragraphs 8 to 11 which makes provision about the widely-marketed fund condition"], ["2014-treasury-dec-scotland_analysis_fiscal_policy_and_sustainability_print.txt", " It could also lead to around 9 billion lost in terms of GDP as people leave the labour market earlier than they would otherwise have done"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " 3 Notional post-April 2015 gain or loss means the gain or loss which would have accrued on the relevant high value disposal had P acquired the subject matter of that disposal on 5 April 2015 for a consideration equal to its market value on that date"], ["2014-treasury-dec-OOTLAR_19_March_2014__1_.txt", " Tax consultations will be published on GOV"], ["2014-treasury-dec-FRAB__119__08_-_Annex_G2_-_AGENCY_PINK_2013-14.txt", "  Reason To correct an error in the reconciliation and to provide an illustrative example of a CSoFP reconciliation To improve the reporting layout  To improve the reporting layout  To improve the reporting layout Clarification of supporting guidance  To reflect changes to Managing Public Money  Clarification of supporting guidance  Key SoFP - Statement of Financial Position SoCNE - Statement of Comprehensive Net Expenditure SoCF - Statement of Cash Flows SoCiTE - Statement of Changes in Taxpayers Equity  The notes on pages aa to zz form part of these accounts  1  2013-14  AGENCY PINK ILLUSTRATIVE ACCOUNTS  201X1Y Agency Pink illustrative accounts 1"], ["2014-treasury-dec-FRAB__119__08_-_Annex_F_Chapter_05_Form_and_content__2013-14.txt", "  Audit The auditor 5"], ["2014-treasury-dec-44695_Accessible.txt", " Finance Bill 2015 74  Autumn Statement 2014  2"], ["2014-treasury-dec-39796_Cm_8847_Accessible.txt", " Achieving this ambition will depend on, at least, maintaining the current market share in advanced markets and securing greater exports to new, faster-growing emerging markets"], ["2014-treasury-dec-FRAB__120__07_-_Annex_C_-_FT_ARM_14-15.txt", " Such arrangements should be disclosed in the free text sheets of the FTC"], ["2014-treasury-dec-Modernising_taxation.txt", " Subsection 2 of new section 380B provides that if the partner who is lending to or borrowing from the firm is someone who controls the firm, whether alone or with other company partners in the firm, that partner is treated as connected to each of the other company partners who, as a result of the rules in new section 380A, are treated as party to shares of the lending"], ["2014-treasury-dec-Payment_systems_regulator_IA.txt", " They include, for example, money remitters and bill payment service providers"], ["2014-treasury-dec-Notice_South_Sudan_210121.txt", " The Consolidated List can be found here httpswww"], ["2014-treasury-dec-Building_societies_bail-in_order_draft_5th_March_2014_consultation_draft.txt", " 5 The provision that may be made under subsection 1b also includes provision for the successor company on its incorporation to be wholly owned by a specified company which is or is to be itself wholly owned by a the Bank of England, b a bail-in administrator appointed by the resolution instrument, or c a person nominated by the Bank of England"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", "  Subsection 3 amends the APD rates to Band C destinations"], ["2014-treasury-dec-OLD_complete_v3.txt", " These rates top up the EU Emissions Trading System carbon price in order to create a long-term price for carbon in Great Britain and provide certainty for businesses investing in low carbon electricity generation"], ["2014-treasury-dec-DEFERRED_ENTREPRENEURS_RELIEF_ON_INVESTED_GAINS.txt", "  6  Consultation draft  5  2  In this section ER purposes means the purposes of a section 169N2 to 4B, 7 and 8, and b section 169P"], ["2014-treasury-dec-PU1632_Sustainability_Reporting_Guidance.txt", " Artificial Sinks are created through Carbon capture and storage CCS instead of releasing it into the atmosphere"], ["2014-treasury-dec-MCD_annex_b_impact_assessment.txt", " Benefits of option 2 -  UK mortgage lenders and intermediaries  Second charge mortgage lending  There may be some benefits of option 2 to second charge firms already doing first charge lending, as there may be efficiencies to be gained from operating under a single regulatory regime"], ["2014-treasury-dec-Notes_on_Resolutions_19_March_2014.txt", " Residence of UCITs and AIFs Authorises the Finance Bill to make provision including provision having retrospective effect for the amendment of section 363A of the Taxation International and Other Provisions Act 2010"], ["2014-treasury-dec-Wales_Bill_-_Impact_Assessment_-_Report_Stage_-_Welsh_Language_Version_10_6_14_pdf.txt", " Nododd y Papur Gwyrdd mai cost gweinyddu etholiadau\u2019r Cynulliad yw 5"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", "3 In preparing the accounts, the Accounting Officer is required to comply with the requirements of the FReM, and in particular to   observe the relevant accounting and disclosure requirements and apply suitable accounting policies on a consistent basis    make judgements and estimates on a reasonable basis    state whether applicable accounting standards, as set out in the FReM, have been followed, and disclose and explain any material departures in the accounts and    prepare the accounts on a going concern basis"], ["2014-treasury-dec-OOTLAR_19_March_2014__1_.txt", "13 Company Car Tax CCT  The appropriate percentage of list price subject to tax will increase by 2 percentage points for cars emitting more than 75 grammes of carbon dioxide per kilometre gCO2km, to a maximum of 37 per cent, in 2017-18 and 2018-19"], ["2014-treasury-dec-UK_Sovereign_Sukuk_PLC_Offering_Circular.txt", " London time on the Business Day before the Scheduled Dissolution Date that it will issue an Exercise Notice on or prior to the Scheduled Dissolution Date pursuant to the Purchase Undertaking"], ["2014-treasury-dec-FRAB__119__08_-_Annex_H_-_2014-15_FReM.txt", "  The Governance Statement 10"], ["2014-treasury-dec-FRAB__119__09_-_Draft_Code_of_Practice_on_Local_Authority_Accounting_2014-15_with_Annexes.txt", " In addition, paragraph 3"], ["2014-treasury-dec-37630_Budget_2014_Web_Accessible.txt", " Inflation measured by the change in the GDP deflator"], ["2014-treasury-dec-Construction_Industry_Scheme.txt", " The main changes to the CIS will take place in 2016 and 2017 and it is anticipated that it will affect approximately 40,000 businesses"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_web.txt", " This includes in the following areas a b c d e f g  Governance Statement Remuneration Report Fair Pay Disclosure Exit Packages Balances with other government bodies Losses and Special Payments Special Severance Payments  4"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " New subsection 724A8 ensures that Chapter 6 of Part 5 equity holders and profits or assets available for distribution applies for the purposes of subsection 1b and c"], ["2014-treasury-dec-FEMR_Recommendations_on_additional_financial_benchmarks_to_be_brought_into_UK_regulatory_scope_logo.txt", " And, second, the EU Market Abuse Regulation will soon create a comprehensive civil offence of benchmark manipulation to complement this"], ["2014-treasury-dec-OLD_complete_v3.txt", "  186  Inheritance tax extending exemption for medals and other awards Who is likely to be affected People in the armed forces, police, fire brigade, ambulance service and personnel in other first response organisations and individuals recognised by the Crown for their achievements and service in public life"], ["2014-treasury-dec-freedom_and_choice_in_pensions_web_210314.txt", "11 The Budget also announces some initial changes to the current system which pave the way for more radical reform"], ["2014-treasury-dec-Venture_Capital_Schemes.txt", " The effect of paragraphs 10 and 11, taken together with Parts 2 and 3 of the Schedule, will be to exclude all activities involving subsidised energy generation from the EIS, SEIS and VCTs"], ["2014-treasury-dec-Pension_Liberation_Policy_Pack__v2_0.txt", "  Liabilities of trustees appointed by Pensions Regulator etc 17  In section 255 assessments under Part in subsection 1 after paragraph e insert ea liability under section 272C former scheme administrator to retain liability in cases involving independent trustees etc,"], ["2014-treasury-dec-FRAB__119__08_-_Annex_G4_-_MAGENTA_PENSION_SCHEME_2013-14.txt", " However, the Scheme managerstrustees acknowledge that the valuation reported in these accounts is not certain, since a change in any one of these assumptions will either increase or reduce the liability"], ["2014-treasury-dec-44695_Accessible.txt", "5, and unanimously in favour of maintaining the stock of asset purchases financed by the issuance of central bank reserves at 375 billion"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", "3 billion of Treasury\u2019s total shareholding in Lloyds"], ["2014-treasury-dec-44695_Accessible.txt", "99 Research and Development tax credits  The government will introduce an advanced assurance scheme for small businesses making their first claim and develop new guidance for RD tax credits"], ["2014-treasury-dec-ENFORCEMENT_BY_DEDUCTION_FROM_ACCOUNTS.txt", " 3 The hold notice may specify any other information which HMRC considers might assist the deposit-taker in identifying accounts which P holds with it"], ["2014-treasury-dec-COUNTRY_BY_COUNTRY_REPORTING.txt", "  Policy objective This measure will provide HMRC with information about multinational companies\u2019 global activities, profits and taxes"], ["2014-treasury-dec-government_financial_reporting_manual_201314.txt", " 2 Non-property excluding networked assets, donated assets and heritage assets"], ["2014-treasury-dec-131010_Letter_and_annexes_from_HMT_to_Govt_Actuary_2.txt", " The Gibraltar Regiment Ordinance 1998 3"], ["2014-treasury-dec-44695_Accessible.txt", "20 Help for hospices  Following the Fair Playing Field Review, the government will refund the VAT that hospice charities incur"], ["2014-treasury-dec-FRAB__120__07_-_Annex_C_-_FT_ARM_14-15.txt", " Contents of the remuneration report  Information not subject to audit 7"], ["2014-treasury-dec-44695_Autumn_Statement__Print_ready_.txt", " From this Autumn Statement, in the interests of further transparency, the financing arithmetic will include provision for small sources of additional financing"], ["2014-treasury-dec-Landfill_tax_-_compliance.txt", " This measure, secondary legislation and prescribed testing regime will provide certainty and fairness"], ["2014-treasury-dec-PESA_2014_-_print.txt", "7 bn capital DEL departments also carried forward into 201516 0"], ["2014-treasury-dec-FSCS_annual_report_2014_print.txt", " The five-year trends graph shows a full breakdown of management expenses against the number of claims we handled"], ["2014-treasury-dec-PU1719_HMT_Science_.txt", " We particularly need to enhance the diversity of the research workforce and correct the under representation of women in senior roles"], ["2014-treasury-dec-freedom_and_choice_in_pensions_print_210314.txt", " It is important that consumers know that the advice they receive is focused on their best interests and not those of the provider"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", "  4  In subsection 3 the reference to tax being refunded is to be read in accordance with section 612 reading references in that provision to the second party as references to the company"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " Subsection 2 provides that the amendment made by this section shall apply to games of bingo which begin to be played on or after the date of Royal Assent"], ["2014-treasury-dec-2902216_ScotlandAnalysis_Conclusion_acc2.txt", " UK public bodies that operate in Scotland, HMG, 2013 8"], ["2014-treasury-dec-PU1624_final__web_.txt", "19 Any revaluation of the impairment that occur periodically because the original values were based on forecasts that have turned out to be incorrect, or because of updates made to the student loans model, and which go beyond the target impairment set by the Treasury, will be charged to DEL over a 30 year period unless departments decide to cover the costs from their DEL over a shorter timeframe"], ["2014-treasury-dec-37630_Budget_2014_Web_Accessible.txt", " Finance Bill 2014 2"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " Paragraph 21 explains that the paragraph applies where the first straddling period begins before the relevant date of 1 January 2013"], ["2014-treasury-dec-Russia.txt", " In taking on and acting in this capacity, he has therefore actively supported actions and policies which undermine the territorial integrity, sovereignty and independence of Ukraine, and to further destabilise Ukraine"], ["2014-treasury-dec-37630_Budget_2014_Web_Accessible.txt", "4  General government consumption  1"], ["2014-treasury-dec-Public_Spending_Statistics_July_2014_consolidated_revised.txt", " 100 The budgeting control framework "], ["2014-treasury-dec-scotland_analysis_fiscal_policy_and_sustainability_print.txt", " But over time, everyone is stronger for having the insurance and economies of scale that the UK\u2019s fiscal union, large economy and credible institutions provide"], ["2014-treasury-dec-assurance_frameworks_191212.txt", " This will help to routinely validate assurance"], ["2014-treasury-dec-PU1616_OTS_employee_benefits_final_report.txt", " If this is legislatively possible, the issues around administration will mostly fall away it will surely be simpler to pay over the resulting Class 1A as it is calculated rather than trying to keep a separate running total"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", " The scheme aims to meet its objective is by utilising the Government\u2019s credit rating to provide protection against default for the lenders to the projects"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_web.txt", " In accordance with IFRS 7 trade payables and accruals are classified as financial liabilities measured at amortised cost"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", "5 Over the course of 2013-14 the Treasury has progressed 78 actions split between the 3 government objectives"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", " The government recognises the importance of the UK\u2019s energy resilience, and will consider this as part of its review of the domestic refining sector"], ["2014-treasury-dec-OLD_complete_v3.txt", "1 of Autumn Statement 2014 and have been certified by the Office for Budget Responsibility"], ["2014-treasury-dec-spend04_sciencedoc_1_090704.txt", " This is a core theme of a continuing joint project by the Prime Minister\u2019s Strategy Unit PMSU and the DTI on wealth creation from innovation and the knowledge economy"], ["2014-treasury-dec-140220_Letter_and_annexes_from_HMT_to_Govt_Actuary_3.txt", " Any potential impacts of this nature will be explored via future reviews of the Directions"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", "  Unlocking business investment 1"], ["2014-treasury-dec-FRAB__119__AOB_-_Guarantees_and_Obligations_Off_Balance_Sheet.txt", " How is it intended that costs and obligations of these two policy arrangements will be determined and reflected in the financial statements of the relevant departments and in the Whole of Government accounts"], ["2014-treasury-dec-FRAB__120__07_-_Annex_C_-_FT_ARM_14-15.txt", " It should only contain o the full statutory name of the NHS foundation trust o the title of the document eg, Annual Report and Accounts 201415 and o the wording Presented to Parliament pursuant to Schedule 7, paragraph 25 4 a of the National Health Service Act 2006"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", "101 Support for Mortgage Interest SMI  Temporary measures to increase the support provided by the SMI scheme are extended for working-age claimants"], ["2014-treasury-dec-FSCS_annual_report_2014_print.txt", " Compensation costs paid under various Orders are referred to as deemed compensation"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " Subsections 4 of new section 863I stipulates that the firm is subject to income tax on the allocated profit"], ["2014-treasury-dec-05._2013-14_NDPB_GREEN.txt", " Staff numbers and related costs Staff costs comprise  Permanently employed staff  Others  201X-1Y  201W-1X  000  000  Total  Total  Wages and salaries Social security costs Other pension costs Sub Total Less recoveries in respect of outward secondments Total net costs  The following text is written in the context of membership of the Principal Civil Service Pension Scheme"], ["2014-treasury-dec-Govt_amdts_44_to_66_Companies_owned_by_employee_ownership_trusts_Cl283_sch33.txt", "  FINANCE BILL 2014 CLAUSE 283 SCHEDULE 33 BACKGROUND NOTE 34"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", "80  x  wine or made-wine of a strength exceeding 5"], ["2014-treasury-dec-OLD_complete_v3.txt", "  Impact on business including civil society organisations  This measure is expected to have a negligible impact on businesses"], ["2014-treasury-dec-PU1616_OTS_employee_benefits_final_report.txt", " One possibility would be that the criteria to qualify for this exemption or reduction should match the criteria and definitions which apply for small employers\u2019 entitlement to compensation on statutory payments, though this does risk reintroducing complexity"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " It also amends the rules at Chapter 3C of Part 7 of ITEPA concerning notional loans, under which tax may be chargeable in relation to nil-paid or partly-paid ERS"], ["2014-treasury-dec-IFRS_9_Financial_Instruments_-_public_sector_application_guidance__Decem....txt", " This category is mandatory for some debt instruments i"], ["2014-treasury-dec-PU1719_HMT_Science_.txt", " Greater collaboration also has to be built on a basis of greater openness and transparency"], ["2014-treasury-dec-44369_Cm_8958_accessible.txt", "  6 Committee of Public Accounts conclusion Routine maintenance is essential to deal with increasingly frequent severe weather and to prevent long-term damage to infrastructure but a fall in the proportion of revenue funding to capital funding risks a reduction in this type of maintenance"], ["2014-treasury-dec-OLD_complete_v3.txt", "  Equalities impacts  The changes are not expected to adversely or disproportionately impact any equality group"], ["2014-treasury-dec-PU1616_OTS_employee_benefits_final_report.txt", "8 This notion is simple to understand and has been introduced in Ireland, where one small benefit of up to 250 per employee per year is exempt"], ["2014-treasury-dec-PESA_2014_-_print.txt", " Capital budget  a department\u2019s capital budget covers capital expenditure"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", "  7  80 payment test means a where the notice was issued on the basis that section 2 applies and the mismatch condition in subsection 3 of that section is met, the requirement in section 63c as it operates by reason of section 23c, b where the notice was issued on the basis that section 3 applies by virtue of section 4, the requirement in section 63c as it operates by reason of section 43, and c in any other case where the notice was issued on the basis that section 3 applies, the requirement in section 63c as it operates by reason of section 31d"], ["2014-treasury-dec-PESA_2014_-_print.txt", "1 Housing development of which local authority housing of which other social housing 6"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", " 2  FSCS has provided Bradford and Bingley with a loan to pay compensation to depositors"], ["2014-treasury-dec-FEMR_Recommendations_on_additional_financial_benchmarks_to_be_brought_into_UK_regulatory_scope_logo.txt", "  Only those benchmarks which are major benchmarks in FICC markets are in the scope of this  work, as explained in Section 1"], ["2014-treasury-dec-10459.Consolidated_Fund.for_web.txt", " The CF Account remains on a cash basis as an account of payments and receipts"], ["2014-treasury-dec-IFRS_9_Financial_Instruments_-_public_sector_application_guidance__Decem....txt", "51  IFRS 9 introduces a revised model for hedge accounting which principally aims to align the accounting treatment with risk management activities hedging financial and non-financial exposures"], ["2014-treasury-dec-Bereavement_Support_Payment_exemption.txt", "  General description of the measure This measure exempts from income tax, the amounts of BSP received by bereaved husbands, wives and civil partners"], ["2014-treasury-dec-Notice_Russia_190121.txt", "  freeze such accounts, and other funds or economic resources and any funds which are owned or controlled by persons set out in the Annex to the Notice  iii"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", " This means that anyone with total income of less than 15,500 per annum will no longer pay any tax on their savings income"], ["2014-treasury-dec-FSCS_annual_report_2014_web.txt", " Directors are permitted to obtain independent professional advice, as required, on any matter that might assist them in carrying out their duties"], ["2014-treasury-dec-37630_Budget_2014_Web_Accessible.txt", "5  Forecast margin 2 Source Office for Budget Responsibility and HM Treasury"], ["2014-treasury-dec-44695_Autumn_Statement__Print_ready_.txt", "52  Affordable housing 1"], ["2014-treasury-dec-OLD_complete_v3.txt", " 89  These allowances are all due to end on 31 March 2015"], ["2014-treasury-dec-Wales_Bill_Command_Paper_-_Welsh.txt", " Rhennir adnoddau a risgiau ar draws y DU,  sy\u2019n sicrhau bod gan y Cynulliad lefelau ariannu sefydlog i ddarparu gwasanaethau cyhoeddus datganoledig"], ["2014-treasury-dec-FRAB__120__07_-_Annex_C_-_FT_ARM_14-15.txt", " In practice therefore, GBS values will not beare not deducted from 1 April 2013 and 31 March 2014 net relevant assets calculations as spot values at those dates"], ["2014-treasury-dec-FSCS_annual_report_2014_web.txt", " The directors are satisfied that FSCS is in a position to meet its obligations as they fall due given its statutory rights to raise levies on FCAPRA-authorised firms"], ["2014-treasury-dec-supplementary_estimates_and_new_estimates_2013_14_120214_correction.txt", " The following individuals are responsible for the expenditure within this Estimate Accounting Officer  Dame Ursula Brennan DCB  In accordance with Chapter 3 of Managing Public Money issued by the Treasury, the following individuals are NDPB Accounting Officer appointments ALBNDPB Accounting Officers Karen Kneller, Chief Executive Carole Oatway, Chief Executive Christopher Graham, Information Commissioner Nigel Reeder, Chief Executive Chris Kenny Adam Sampson, Chief Ombudsman Claire Bassett, Chief Executive Lin Hinnigan, Chief Executive  Criminal Cases Review Commission Criminal Injuries Compensation Authority Information Commissioner's Office Judicial Appointments Commission Legal Services Board Office of Legal Complaints Parole Board Youth Justice Board  Dame Ursula Brennan DCB has personal responsibility for the proper presentation of the department's resource accounts and their transmission to the Comptroller  Auditor General, and is also responsible for the use of public money and stewardship of assets"], ["2014-treasury-dec-39796_Cm_8847_Accessible.txt", " Recommendation The Treasury should revise the reporting requirements in the Financial Reporting Manual to ensure the mandatory and consistent disclosure of special severance payments in public sector annual accounts"], ["2014-treasury-dec-Govt_NC6_exclusion_of_incentivised_electricity_or_heat_generation_activities.txt", "  4 a b c d e  Condition A is that the generation or production is carried on by a community interest company, a co-operative society, a community benefit society, a NI industrial and provident society, or an SCE formed in accordance with Council Regulation EC No 14352003 on the Statute for a European Cooperative Society"], ["2014-treasury-dec-37630_Budget_2014_Web_Accessible.txt", " Northern Ireland has a different energy market from the rest of the UK so government policy costs have a different impact on energy prices"], ["2014-treasury-dec-37630_Budget_2014_Web_Accessible.txt", " The rate will be set at 9"], ["2014-treasury-dec-FSCS_annual_report_2014_web.txt", " Matters on which I report by exception I have nothing to report in respect of the following matters where I have agreed under the terms of our engagement to report to you if, in my opinion  Adequate accounting records have not been kept for the Classes, and proper returns adequate for the audit have not been received from any third parties or  I have not received all of the information and explanations I require for my audit"], ["2014-treasury-dec-Scotland_analysis__Fiscal_policy_and_sustainability.txt", "18 HM Treasury\u2019s projections for both an independent Scotland and the UK assume that oil and gas revenues decline consistent with the OBR\u2019s long run oil and gas revenues forecast"], ["2014-treasury-dec-DAO_GEN_04-14_Accounts_Direction_2014-15_18_December_2015.txt", "  Ross Campbell Deputy Director, Government Financial Reporting Her Majesty\u2019s Treasury 18 December 2014  Page 6 of 29  Appendix to Annex B APPLICATION OF THE ACCOUNTS DIRECTION This accounts direction applies to the following executive agencies No 01  Name Treasury Solicitor\u2019s Department Agency  02 03 04 05 06 07 08 09 10 11 12 13 14 15 16 17 18 19 20  Insolvency Service National Measurement Office UK Space Agency Planning Inspectorate Royal Parks Animal and Plant Health Agency Centre for the Environment, Fisheries and Aquaculture Science Food and Environment Research Agency Fera Rural Payments Agency Veterinary Medicines Directorate Standards and Testing Agency National College for Teaching and Leadership Education Funding Agency Driver and Vehicle Licensing Agency Highways Agency Maritime and Coastguard Agency Vehicle Certification Agency Wilton Park Forest Research  21 22 23 24 25 26 27 28 29 30  Valuation Office Agency UK Debt Management Office Criminal Records Bureau Identity and Passport Service National Fraud Authority Defence Equipment and Support HM Courts and Tribunals Service National Offender Management Service Office of the Public Guardian Legal Aid Agency  Department Attorney General BIS BIS BIS DCLG DCMS DEFRA DEFRA DEFRA DEFRA DEFRA DFE DFE DFE DfT DfT DfT DfT FCO Forestry Comm\u2019n HMRC HMT HO HO HO MOD MOJ MOJ MOJ MOJ  Page 7 of 29  ANNEX C ACCOUNTS DIRECTION GIVEN BY THE TREASURY IN ACCORDANCE WITH SECTION 46a OF THE GOVERNMENT TRADING FUNDS ACT 1973 1"], ["2014-treasury-dec-OOTLAR_19_March_2014__1_.txt", "  This legislation will provide for secondary legislation to restore any suspended exemption and for the restoration to take effect earlier than the date on which the secondary legislation is made"], ["2014-treasury-dec-elps_annex_final.txt", "  Data corrections these are policies where either Equitable Life or Prudential have confirmed that there is a mistake in the data and have provided the correct data"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " Subsection 7 allows HMRC to adjust the capital gains tax due or repayable as necessary when SI relief has been allowed or withdrawn"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", "21 Pension benefits are provided through the Civil Service Pension CSP arrangements"], ["2014-treasury-dec-elps_annex_final.txt", " Policies commencing prior to 1994 with the policy data showing more than one premium paid record and with a total premiums paid exceeding the sum of those premium records 169"], ["2014-treasury-dec-FRAB__120__07_-_Annex_C_-_FT_ARM_14-15.txt", "46  25 Income Taxes  Changes in the Tax Status of an Entity or its Shareholders  11"], ["2014-treasury-dec-FSCS_annual_report_2014_web.txt", " Conversely, we must also have evidence that a lack of awareness is detrimental to the industry and consumers"], ["2014-treasury-dec-FRAB__120__07_-_Annex_C_-_FT_ARM_14-15.txt", " If a lump sum payment is agreed, this payment should be charged against the provision initially, and thereafter to operating expenses"], ["2014-treasury-dec-PU1678_final__1_.txt", "6 Although the BRRD does not expressly address this issue, it is clear that safeguards are required in bail in as well, because they are important to ensure that bailed in creditors are not worse off than they would have been in insolvency"], ["2014-treasury-dec-37630_Budget_2014_Web_Accessible.txt", "205 Alongside working with G20 and OECD partners, Budget 2014 announces action to block arrangements involving payments between companies within a group which transfer profits to avoid tax"], ["2014-treasury-dec-OLD_complete_v3.txt", " Introduction of the new rules to target IHT avoidance New section 62A introduces a rule to ensure that where property is added to two or more settlements on the same day and after the commencement of those settlements, the value of the added property together with the value of property settled at the date of commencement that is not already in a related settlement will be brought into account in calculating the rate of tax for the purposes of ten year charges under section 66, for exit charges before the first ten-year anniversary under section 68, for exit charges between anniversaries under section 69 for and for the charge on 1825 trusts under section 71F"], ["2014-treasury-dec-guidance_on_asset_valuation.txt", " Additional valuations should only be carried out in the intervening years where it is likely that there has been a material change  and it is likely that the annual impairment review will give an indication of whether this is the case"], ["2014-treasury-dec-main_supply_estimates_2014_2015_web.txt", "  The responsibilities of an Accounting Officer, including responsibility for regularity and propriety of the public finances for which an Accounting Officer is answerable, for keeping proper records and safeguarding assets, are also set out in Chapter 3 of Managing Public Money"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", "8 billion of its Lloyds Banking Group ordinary shares in September 2013 and March 2014, yielding 7"], ["2014-treasury-dec-Final_IA_-_ring-fencing_and_depositor_preference.txt", "  Key assumptionssensitivitiesrisks  Discount rate   BUSINESS ASSESSMENT Option 1 Direct impact on business Equivalent Annual m  In scope of OIOO  Measure qualifies as  Costs NA  No  NA  Benefits NA  Net NA  Summary Analysis  Evidence  Policy Option 2  Description Proceed with measures in the Financial Services Banking Reform Bill FULL ECONOMIC ASSESSMENT Price Base Year 2013  PV Base Year 2019  COSTS m  Time Period Years 30  Net Benefit Present Value PV m Low SEE TEXT  Total Transition Constant Price  Low  500  High  1,750  Best Estimate  3,000  Years  High SEE TEXT  Best Estimate 114,300  Average Annual  Total Cost  excl"], ["2014-treasury-dec-FSCS_annual_report_2014_web.txt", " Under the 2013 Act, new statutory duties were put in place to reflect FSCS\u2019s increased prominence in the sector and its important role in supporting financial stability"], ["2014-treasury-dec-main_supply_estimates_2014_2015_print.txt", " Provision is also made for refunds of contributions to early leavers, and for payment and receipt of transfer payments in respect of persons moving out of and into employments covered by the scheme"], ["2014-treasury-dec-Treasury_minutes_print.txt", " The departments then introduced Enterprise Zones in 2011 and the Growing Places Fund and City Deals in 2012"], ["2014-treasury-dec-10460-001_National_Loans_Fund_Account.for_web.txt", " Business continuity resilience is regularly tested locally and with business partners, and lessons learned feed into improved business continuity processes"], ["2014-treasury-dec-FRAB__120__07_-_Annex_C_-_FT_ARM_14-15.txt", " Disputed items are quite separate to requests to providers to clarify individual invoice details"], ["2014-treasury-dec-FRAB__119__08_-_Annex_G3_-_NDPB_GREEN_2013-14.txt", " They have been applied consistently in dealing with items that are considered material to the accounts"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", "C Detailed breakdown of budgetary changes and outturn for 2013-14 2013-14  2013-14  2013-14  Original Plans  Final Plans  Outturn  Resource  Capital  Resource  Capital  Resource  Capital  Voted expenditure  158  14  181  5  264  6  Core Treasury  119  1  204  3  282  3  14  2  18  1  18  -   million Spending in Departmental Expenditure Limits DEL  Of which  Debt Management Office United Kingdom Financial Investments Limited Net  3  -  3  -  2  -  Office of Tax Simplification  -  -  -  -  -  -  Infrastructure Finance Unit Limited Net  -  11  -  3  4  3  Office for Budget Responsibility Net  2  -  2  -  2  -  14  -  -  -  -  -  Departmental Unallocated Provision  6  -  -  -  -  -  Royal Mint Advisory Committee on the design of coins Net  -  -  -  -  -  -  12  -  12  -  11  -  UK Coinage Manufacturing costs  Non-voted expenditure  Of which  12  -  12  -  11  -  170  14  170  5  253  6  1,662  1,488  10,602  5,723  6,265  11,726  24  -  5  -  5  -  Northern Rock  275  1,633  267  2,633  21  -  Assistance to financial institutions  870  30  13,035  870  12,638  955  Banking and gilts registration services  Total Spending in DEL Spending in Annually Managed Expenditure AME Voted expenditure  Of which  UK Coinage metal costs  12  -  12  -  107  -  Administration of the Equitable Life Payments Scheme  10  -  13  -  16  -  Royal Mint dividend  4  -  4  -  4  -  -  -  34  -  33  -  Provisions  UK Coinage manufacturing costs Money Advice Service Net  -  -  -  -  -  1  Financial Services Compensation Scheme Net  -  -  -  -  736  -  Investment in the Bank of England  30  -  30  -  80  -  Credit easing  77  380  68  380  68  284  36  3  36  3  36  -  Sovereign Grant funding of the Royal Household Net Sale of shares Bradford  Bingley Loans to Ireland UK Asset Resolution Limited Net  Of which  -  -  1,691  2,085  4,102  4,790  391  1,075  373  1,325  -  -  73  807  76  807  76  807  -  -  -  -  1,485  7,073  UKAR Corporate Services Limited Net  -  -  -  -  -  -  Help to Buy HMT Limited Net  -  -  9  -  2  -  Non-voted expenditure  3  -  3  -  3  -  Royal Household Pensions  3  -  3  -  3  -  -  -  -  -  -  -  Total Spending in AME  1,659  1,488  10,605  5,723  6,268  11,725  Total  1,489  1,474  10,435  5,728  6,015  11,731  Of which  1,504  1,474  10,420  5,728  6,001  11,731  15  -  15  -  14  -  Civil List  Voted expenditure Non-voted expenditure  58\u2003\u2003 Annual report and accounts 2013-14  Table 5"], ["2014-treasury-dec-Charges_and_rates_and_limits_and_allowances_for_2015-16.txt", " It is 10,660 and is not subject to indexation"], ["2014-treasury-dec-scotland_analysis_fiscal_policy_and_sustainability_print.txt", " This gap is projected to amount to 10 percentage points higher borrowing and 100 percentage points higher debt as a share of GDP by 2035-36"], ["2014-treasury-dec-main_supply_estimates_2014_2015_print.txt", " In discharging these responsibilities, particular regard is given to - observing any accounting and disclosure requirements including any Accounts Direction and applying suitable accounting policies on a consistent basis - making judgements and estimates on a reasonable basis - stating whether applicable accounting standards, as set out in the Financial Reporting Manual FReM, or an organisation\u2019s version of it, have been followed, and explain any material departures in the accounts and - preparing the accounts on a going concern basis"], ["2014-treasury-dec-FRAB__119__08_-_Annex_F_Chapter_05_Form_and_content__2013-14.txt", "  Interpretations of IAS 10 for the public sector context 5"], ["2014-treasury-dec-Scotland_analysis__Fiscal_policy_and_sustainability.txt", "A and discussed in more detail in Annex A"], ["2014-treasury-dec-Russia.txt", "Other Information UK Sanctions List RefRUS0224 Date designated on UK Sanctions List 31122020 UK Statement of ReasonsThe Unitary Enterprise Crimea Railway participated in the project of connecting the railway infrastructures of the illegally annexed Crimea and Russia by being owner and operator of the railway tracks on the bridge over the Kerch Strait connecting Russia and the illegally annexed Crimean peninsula"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", " The standard requires that where an asset or liability line in the statement of financial position combines amounts that fall due within and beyond one year, the split must be disclosed in the notes"], ["2014-treasury-dec-OLD_complete_v3.txt", " There will be a new charge introduced for people who have been resident in the UK for more than 17 of the past 20 years"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", "3 Cyclically-adjusted surplus on current budget -54"], ["2014-treasury-dec-FRAB__119__08_-_Annex_H_-_2014-15_FReM.txt", "479A was amended with effect from 1 October 2012 to 11 include conditions for exemption from audit for subsidiary companies within a group"], ["2014-treasury-dec-FRAB__120__02_-_IFRS_13_-_Appendix_B.txt", " Operational heritage assets are those that, in addition to being held for their characteristics as part of the nation\u2019s heritage, are also used by the reporting entity for other activities or to provide other services the most common example being buildings"], ["2014-treasury-dec-Public_Spending_Statistics_July_2014_consolidated_revised.txt", " 77 Central government own current and capital expenditure on services by function "], ["2014-treasury-dec-MCD_draft_regulations.txt", " 7 In paragraph 13 establishment e a in sub-paragraph 1 i for f or h substitute f, h or i ii in paragraph c omit and iii after paragraph d insert and e in the case of a firm falling within paragraph 5i i its home state regulator has informed it that the consent notice has been sent to the appropriate UK regulator, and ii one month has elapsed beginning with the date on which the firm\u2019s home state regulator informed the firm that the consent notice has been sent to the appropriate UK regulator"], ["2014-treasury-dec-PU1678_final__1_.txt", "14 Holders of capital instruments will of course continue to be protected by Article 1 Protocol 1 of the European Convention on Human Rights ECHR, which entitles every natural or legal person to the peaceful enjoyment of his possessions"], ["2014-treasury-dec-Amendments_15-41.txt", "  2  The criteria which may be specified under subsection 1 include, in particular, criteria as to a party to the contract other than the company seeking accreditation"], ["2014-treasury-dec-main_supply_estimates_2014_2015_print.txt", "  The Ministry of Defence is responsible for administering the funding for this Estimate"], ["2014-treasury-dec-money_laundering_1_.txt", " In order to take account of these extensions, the failure to report offence is now limited to people who come across the information about money laundering in the course of conducting business in the regulated sector"], ["2014-treasury-dec-FRAB_121_07_IFRS_13_annex_exposure_draft_of_proposed_amendments_to_FReM.txt", " IFRS 13 paragraph 16 states that a fair value measurement assumes that the transaction to sell the asset or transfer the liability takes place either in the principal market for the asset or liability or in the absence of the principal market, in the most advantageous market for the asset or liability"], ["2014-treasury-dec-OLD_complete_v3.txt", " The measure will accelerate these businesses\u2019 corporation tax payments, negatively impacting on their cash-flow"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", " The costs of running the scheme decreased by 4 million from the prior year reflecting the winding down of the original service provision"], ["2014-treasury-dec-elps_annex_final.txt", "  When the date of birth field is missing for a policy that is No Return on Death it has been assumed that the policyholder was aged 50 at the date of commencement"], ["2014-treasury-dec-scotland_analysis_fiscal_policy_and_sustainability_print.txt", " Summed across the Scottish population, this equates to 4"], ["2014-treasury-dec-FSCS_annual_report_2014_web.txt", " Key to meeting our aim is our use of outsource partners to handle the great majority of claims we receive, which enables us to flex our capacity and costs in response to fluctuations in our workload"], ["2014-treasury-dec-39796_Cm_8847_Accessible.txt", " In England, some medicines are also appraised by NICE to assess the clinical and cost-effectiveness for use in the NHS"], ["2014-treasury-dec-main_supply_estimates_2014_2015_print.txt", " It also entails enforcing consumer protection legislation to tackle practices and market conditions that make it difficult for consumers to exercise choice cooperating with sector regulators and encouraging the regulators to use their competition powers consideration of regulatory references and appeals and carrying out other competition roles"], ["2014-treasury-dec-44695_Autumn_Statement__Print_ready_.txt", "207 Cycle City Ambition grants  As announced by the Deputy Prime Minister on 27 November 2014, the government will provide 114 million between 2015-16 and 2017-18 to enable the continuation of the Cycle City Ambition scheme in the 8 cities it already covers"], ["2014-treasury-dec-Venture_Capital_Schemes.txt", " 3 In section 198B a omit subsections 3 and 4 exception for community-based generation or production, and b omit subsection 6 interpretation of section"], ["2014-treasury-dec-scotland_analysis_fiscal_policy_and_sustainability_print.txt", " Available at httpblogs"], ["2014-treasury-dec-37630_Budget_2014_Web_Accessible.txt", "2 Benefits and tax credits in scope of the welfare cap In scope of the cap  Not in scope  Attendance Allowance  Jobseeker\u2019s Allowance and its passported Housing Benefit  Bereavement benefits  Universal Credit payments to claimants subject to full conditionality and on zero income  Carer\u2019s Allowance  State Pension basic and additional  Christmas Bonus  Transfers within government e"], ["2014-treasury-dec-44695_Accessible.txt", "72 The government recognises underused public land can play a vital role in delivering new homes"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", "  Whole of Government Accounts WGA  Sharon White  The WGA consolidates the audited accounts of around 4000 public sector organisations to produce a comprehensive, accounts based picture of the financial position of the UK public sector"], ["2014-treasury-dec-Russia.txt", "Position Speaker of the Federation Council of Russian Federation Other Information UK Sanctions List RefRUS0026 Date designated on UK Sanctions List 31122020 UK Statement of ReasonsSpeaker of the Federation Council"], ["2014-treasury-dec-survivor-benefits-in-occupational-pension-schemes.txt", "ukgovernmentpublicationsprovision-of-survivorsbenefits-in-occupational-pension-schemes 18  A hybrid pension schemes is a workplace pension schemes that can provide both defined benefits and defined contributions benefits"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", "7  Department for Communities and Local Government arms length bodies funding to the private sector, mainly for capital investment in social housing  0"], ["2014-treasury-dec-PU1643_Charter_budget_responsibility_update_print.txt", "19 The Bank of England will be the Treasury\u2019s agent for management of the Official Reserves"], ["2014-treasury-dec-Notice_Central_African_Republic_060421.txt", "  Office of Financial Sanctions Implementation HM Treasury 06042021  3  "], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", " Virgin Money made a cash payment of 747 million to HM Treasury, with a potential further 50 million cash consideration within six months of completion"], ["2014-treasury-dec-140220_Letter_and_annexes_from_HMT_to_Govt_Actuary_3.txt", " Preliminary valuation modification of references 51"], ["2014-treasury-dec-BRRD_impact_assessment_revised.txt", " A better managed resolution will help avoid contagion"], ["2014-treasury-dec-FRAB__120__02_-_IFRS_13_-_Appendix_B.txt", " In a general sense, IFRS 13 promotes a value that reflects a theoretical market price as much as possible and will attempt to simulate this amount where a ready price is not available"], ["2014-treasury-dec-PU1719_HMT_Science_.txt", " Indeed the natural environment offers an vast array of scientific challenges varying from improved meteorological and climate prediction, to understanding the differing contributions of surface and ground water to flooding, or predicting and understanding the consequences of effusive volcanic eruptions"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", "  IAS 11 Construction Contracts The objective of IAS 11 is to prescribe the accounting treatment by contractors of revenue and costs associated with construction contracts"], ["2014-treasury-dec-Tobacco_duty_anti-forestalling_restrictions.txt", " Subsections 6a and 7 provide a power to extend the controlled period where a Budget is later than anticipated"], ["2014-treasury-dec-main_supply_estimates_2014_2015_print.txt", " Non-insurance of the Rolls Royce Core Factory and associated Neptune Test reactor facility for third party risks"], ["2014-treasury-dec-supplementary_estimates_and_new_estimates_2013_14_120214_correction.txt", "  The responsibilities of an Accounting Officer, including responsibility for regularity and propriety of the public finances for which an Accounting Officer is answerable, for keeping proper records and safeguarding assets, are also set out in Chapter 3 of Managing Public Money"], ["2014-treasury-dec-FRAB__120__07_-_Annex_C_-_FT_ARM_14-15.txt", " Related party transactions 6"], ["2014-treasury-dec-PU1624_final__web_.txt", " Without the PFI deal, the buildings had a remaining economic useful life of 10 years, with residual value of 0"], ["2014-treasury-dec-STRENGTHENING_PENALTIES_FOR_OFFSHORE_NON_COMPLIANCE.txt", "  5 After sub-paragraph 4 insert 4A Where the tax at stake is inheritance tax, assets are treated for the purposes of sub-paragraph 4 as situated or held in a territory outside the UK if they are so situated or held immediately after the transfer of value by reason of which inheritance tax becomes chargeable"], ["2014-treasury-dec-AS2014_policy_costings_final.txt", "  The tax base The tax base is an estimate of the expected future flow of avoidance though the use of avoidance schemes, which are currently outside the existing DOTAS regime and undisclosed, but will be captured under this measure"], ["2014-treasury-dec-PESA_2014_-_print.txt", " It also includes the purchase of services from GPs"], ["2014-treasury-dec-spend04_sciencedoc_1_090704.txt", " Proposals to Research Councils will be made on a full economic cost basis, funded at a higher proportion of that cost than at present, from September 2005"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", "  2  Condition A is that, at the time when the asset or liability ceases to be recognised, it is not expected that the amounts mentioned in subsection 1b will in future be transferred to become items of profit or loss"], ["2014-treasury-dec-141211_basic_accounts_agreement_text.txt", "    The Bank will provide joint accounts where all parties to the Basic Bank Account are eligible"], ["2014-treasury-dec-Fact_sheet_ISA_8.txt", " However, once open, you can transfer your Cash or Stocks and Shares NISA between providers as many times as you wish"], ["2014-treasury-dec-FSCS_annual_report_2014_print.txt", " Contributions to a money purchase arrangement under FSCS\u2019s pension scheme have been made of 32,096 2013 31,075"], ["2014-treasury-dec-GM_AB2017_update_document_and_new_commitments_web.txt", " Government has recently committed up to 300 million to go towards ensuring HS2 infrastructure can accommodate future Northern Powerhouse and Midlands rail services"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " Paragraph 3 makes clear that although the open enquiry or appeal relates to the partnership return, an accelerated payment will be required from each of the partners individually, in the same way as the tax that they each pay on their share of the partnership profits"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " Paragraph 7 of the Schedule inserts a new subsection A1 into section 418 of ITEPA"], ["2014-treasury-dec-Fuel_duty_-_aqua_methanol.txt", "ukgovernmentcollectionstax-informationand-impact-notes-tiins"], ["2014-treasury-dec-EEA_Accounts_2013-14_-_web.txt", " The gold bars and gold coin in the reserves were stored physically at the Bank\u2019s premises"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", "  Annual report and accounts 2013-14\u2003\u2003 107  Consolidated Statement of Financial Position as at 31 March 2014  Note  Non-current assets Property, plant and equipment 13 Investment property Intangible assets 14 Trade and other receivables due after more than 15 one year Loans and advances 16 Loans to banking customers 17 Loan hedging asset 17"], ["2014-treasury-dec-main_supply_estimates_2014_2015_web.txt", " Monies collected on behalf of the Secretary of State, either on behalf of consumer advocacy functions, or in respect of the Secretary of State's own costs are shown as payments to the Department for Business, Innovation and Skills BIS"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", "  c Available-for-sale financial assets Available-for-sale investments are non-derivative financial assets that are either designated in this category or cannot be classified in any other category"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_print.txt", " The individuals identified in the remuneration report are the key management personal as defined by IAS"], ["2014-treasury-dec-44695_Autumn_Statement__Print_ready_.txt", "indd 32  02122014 2258  is considering proposals relating to decentralisation within England and English voting arrangements and the government will report progress in due course"], ["2014-treasury-dec-PU1638_policy_costings_bud_2014_with_correction_slip.txt", "4 All costings have been produced on the basis of the OBR\u2019s economic forecast published in our March 2014 Economic and Fiscal outlook EFO"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", "0 billion, an increase of 17"], ["2014-treasury-dec-PU1624_final__web_.txt", "10 Payments of compensation to owners of capital goods destroyed or damaged by acts of war or natural disasters count as capital grants"], ["2014-treasury-dec-frem_accounting_for_business_combinations_under_common_control_guidance.txt", "  UNCLASSIFIED  5  UNCLASSIFIED  Statement of Comprehensive Net Expenditure and Cash 24"], ["2014-treasury-dec-131217_Letter_and_annexes_from_Govt_Actuary_to_HMT_2.txt", " However the choice of PUM does not stand out above AAM or EAM, as clearly being the best match to your principles"], ["2014-treasury-dec-main_supply_estimates_2014_2015_web.txt", "  Non-Budget Expenditure Expenditure arising from Providing appropriate funding to the Northern Ireland Consolidated Fund for the delivery of transferred public services as defined by the Northern Ireland Act 1998, Northern Ireland Act 2000 and the Northern Ireland Act 2009"], ["2014-treasury-dec-Russia.txt", "Position Member of Committee for Dyleevka, Donetsk, Ukraine federal issues Federal Issues and the North of the Federation Council of the Russian Federation Other Information UK Sanctions List RefRUS0125 Date designated on UK Sanctions List 31122020 Further Identifiying InformationComembers of the Commission to monitor the situation in Ukraine Vladimir Dzhabarov, Anatoly Lisitsyn, Alexander Weinberg, Mikhail Marchenko, Eugene Evgeny Gromyko and Yefgeny Bushmin"], ["2014-treasury-dec-assurance_frameworks_191212.txt", " The work will require collaborative input from the relevant parts of the organisation, with designated support to establish and maintain the associated frameworks and individual assurance maps"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " Clause 151 describes a gaming provider\u2019s profits on retained prizes for the purpose of charging duty under clause 148"], ["2014-treasury-dec-scotland_analysis_fiscal_policy_and_sustainability_print.txt", " The costings have also been adjusted for this"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", "  7  For the purposes of this section a section 1572 of TIOPA 2010 direct participation applies, and b sections 158 to 163 of that Act indirect participation in management, control or capital of a person apply as if in those sections i references to section 1482 of that Act included references to subsection 4 of this section,  116  5  Consultation draft  ii iii iv  6  references to paragraph a or b of section 1482 of that Act included respectively references to paragraph a or b of subsection 4 of this section, references to section 1483 of that Act included references to subsection 5 of this section, and references to paragraph a or b of section 1483 of that Act included respectively references to paragraph a or b of subsection 5 of this section"], ["2014-treasury-dec-Public_Spending_Statistics_July_2014_consolidated_revised.txt", " Sales of assets between public sector bodies are included in this table"], ["2014-treasury-dec-FRAB__120__07_-_Annex_C_-_FT_ARM_14-15.txt", "  NHS foundation trusts must, at a minimum, ensure that they include in their accounts a Statement of Comprehensive Income, a Statement of Financial Position, a Statement of Changes in  42  Taxpayers\u2019 Equity and a Statement of Cash Flows"], ["2014-treasury-dec-2902216_ScotlandAnalysis_Conclusion_acc2.txt", "  8 United Kingdom, united future Conclusions of the Scotland analysis programme  The chapters to follow cover Chapter 1  Benefits of the UK why Scotland currently has the best of both worlds how devolution will continue to deliver for Scotland and how independence would change Scotland\u2019s relationship with the continuing UK Chapter 2  Currency, businesses and jobs Scotland\u2019s economic performance in the UK the benefits of the pound and wider UK economy for Scotland and how Scotland\u2019s key sectors thrive within the UK Chapter 3  Affordability of public services the UK\u2019s stable funding for public services in Scotland, and how independence could affect Scotland\u2019s choices the UK Dividend for every person in Scotland Chapter 4  Personal finances how being part of the UK helps keep taxes, the cost of borrowing and consumer bills lower than they would otherwise be and Chapter 5  Place in the world how the UK delivers for Scotland on the world stage the costs and terms of replicating the UK\u2019s favourable terms of EU membership our shared borders, international networks, defence and security"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", " Both local accounts and summarisation schedules will be presented so as to identify the NHS body\u2019s own transactions and the consolidated position in separate columns"], ["2014-treasury-dec-Partnerships_Mixed_membership_partnerships__Alternative_investment_fund_managers__Transfer_of_assets___income_Streams_through_partnerships.txt", " It applies where a a partner P in a partnership allocates to the partnership an amount of profit the allocated profit\u2019 representing variable remuneration which, if it vests in P, will vest in the form of instruments b there is a disposal to P by the partners of instruments which are partnership assets of the partnership for the purposes of section 59 of TCGA and c by virtue of that disposal the variable remuneration vests in P"], ["2014-treasury-dec-FRAB__120__Minutes_of_meeting.txt", " On WGA format accounts he would need to understand what data would be lost and what the final product would look like"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " The CCL was introduced on 1 April 2001"], ["2014-treasury-dec-PU1719_HMT_Science_.txt", " On the push side we need to ensure that we provide the best education, training and career opportunities for future scientists"], ["2014-treasury-dec-140808_Housing_Zones_Prospectus.txt", " Expressions of interest must be submitted to the Homes and Communities Agency by noon 3 October 2014"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_print.txt", " We are funded by the industry and it is important that we demonstrate value for money in the way the organisation is managed and in the results we achieve"], ["2014-treasury-dec-2902216_ScotlandAnalysis_Conclusion_acc2.txt", "4 per cent and one per cent of GDP"], ["2014-treasury-dec-OLD_complete_v3.txt", "  Beyond that, this measure is not expected to have an impact on legally protected equality groups"], ["2014-treasury-dec-FRAB__120__02_-_IFRS_13_Fair_Value.txt", " Local decision makers may choose to carry out property reviews to target their resources at those assets which are most likely to be available for sale"], ["2014-treasury-dec-10460-001_National_Loans_Fund_Account.for_web.txt", "  UK interest rates  100bp incomeexpense UK Retail Prices Index  100bp expense SDR exchange rate  10 per cent income  2013-14  2012-13  Statement of Comprehensive Net Expenditure  Statement of Comprehensive Net Expenditure  m  m  98 3,375 463  268 3,112 571  An equal, but opposite effect would result if there were a decrease in UK interest rates and the UK Retail Prices Index, and if the SDR to sterling exchange rate were to weaken"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", " 6942 IAS 7 Statement of Cash Flows "], ["2014-treasury-dec-44695_Accessible.txt", "  Migrant access to benefits 1"], ["2014-treasury-dec-FRAB__120__07_-_Annex_C_-_FT_ARM_14-15.txt", "5  The board of directors should state in the annual report the steps they have taken to ensure that the members of the board, and in particular the non-executive directors, develop an understanding of the views of governors and members about the NHS foundation trust, for example through attendance at meetings of the council of governors, direct face-to-face contact, surveys of members\u2019 opinions and consultations"], ["2014-treasury-dec-supplementary_estimates_and_new_estimates_2013_14_120214_correction.txt", " Budget transfer to Administration from Programme Section A  144,000  vi"], ["2014-treasury-dec-Diverted_Profits_Tax.txt", "  2  In Schedule 23 to FA 2011 data-gathering powers, in paragraph 451 taxes to which powers apply, after paragraph c insert ca diverted profits tax,"], ["2014-treasury-dec-GM_AB2017_update_document_and_new_commitments_web.txt", " Government and Greater Manchester will work with the Department for Work and Pensions DWP and local Jobcentre managers to explore opportunities to improve employment support for older people, including consideration of a locally tailored offer targeted at the over 50s"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", "2 billion last year to 14"], ["2014-treasury-dec-PU1616_OTS_employee_benefits_final_report.txt", " The form indicates which benefits are so liable but is this the best route to help employers 14 Paragraph D"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", " The sanctions and counter illicit finance work undertaken by the government, in which the Treasury has a key role, has implications for both security and finance"], ["2014-treasury-dec-Alcohol_duty_-_registration_of_alcohol_wholesalers.txt", "4  This instrument provides for the following administrative matters to implement the registration scheme Approval and registration The Regulations set out how anyone required to be approved under the Act, that is, anyone who trades in wholesale alcohol that is sold at or after a duty point, must apply for approval and will be registered by HMRC"], ["2014-treasury-dec-44369_Cm_8958_accessible.txt", "3 Specific areas of shortfall are addressed through a range of measures to mitigate either missed recruitment targets or increased outflow, such as more focussed marketing and targeted recruitment, improved remuneration for serving personnel, other aspects of the overall offer\u2019 including addressing barriers to entry, opportunities for career progression and conditions of service, or a more fundamental review of how the capability is best delivered"], ["2014-treasury-dec-PU1616_OTS_employee_benefits_final_report.txt", " 14 Is it appropriate for employers to be able to reward their employees in the first way with a different tax treatment  13 Employers are encouraged to look at the P11D to determine whether something is subject to Class 1A"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_web.txt", " The Committee is satisfied that good progress is being made in putting those recommendations into action over the year"], ["2014-treasury-dec-EEA_Accounts_2013-14_-_web.txt", "6 The Audit Committee has a robust Conflicts of Interest Policy, which requires members to excuse themselves from discussions where potential conflicts may occur"], ["2014-treasury-dec-PU1624_final__web_.txt", "4 The department bears no further liability in respect of pensions"], ["2014-treasury-dec-Payment_systems_regulator_IA.txt", " The option of creating an entirely new, stand-alone regulator would face significant difficulties"], ["2014-treasury-dec-PU1643_Charter_budget_responsibility_update_print.txt", " The remit provides for the OBR to investigate the impact of trends and policies on the public finances from a multitude of angles, including through forecasting, long-term projections and balance sheet analysis"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " Where businesses spend more than the annual limit, any additional qualifying expenditure is dealt with in the normal capital allowances regime, entering either the main rate or the special rate pool, where it will attract writing-down allowances WDAs at the 18 per cent or 8 per cent rates respectively"], ["2014-treasury-dec-FRAB__119__08_-_Annex_F_Chapter_05_Form_and_content__2013-14.txt", "6 shall be disclosed, whether or not this is the Accounting Officer or Chief Executive"], ["2014-treasury-dec-BRRD_impact_assessment_revised.txt", " The Directive offers some flexibility to Member States around the commencement of the provisions under section 5 of chapter 4  IV of Title IV the bail-in provision"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " If scheme organisers become aware of errors or inaccuracies in returns, they must provide amended returns correcting the position without delay"], ["2014-treasury-dec-Wales_Bill_-_Explanatory_Notes_-_Report_Stage_-_Final_10-6-14.txt", " Clause 6 Taxation introductory  33"], ["2014-treasury-dec-Children_s_television_tax_relief.txt", "  8  Any amounts brought into account for the purposes of calculating for corporation tax purposes the company\u2019s profits or losses for the straddling period of its activities in relation to the programme are to be apportioned to the two separate accounting periods on such basis as is just and reasonable"], ["2014-treasury-dec-PU1616_OTS_employee_benefits_final_report.txt", " This new framework should be supported with clear HMRC guidance, including detailed information on how employers could payroll specific benefits"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", "  Conclusions I completed my audit in line with my planned audit approach and have issued clear opinions on HM Treasury\u2019s 2013-14 financial statements"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", " Proposals have now been agreed with departments covering over 50 of the civil service workforce previously identified with progression pay"], ["2014-treasury-dec-oil_and_gas_fiscal_review_call_for_evidence.txt", "22 Information provided in response to this consultation, including personal information, may be published or disclosed in accordance with the access to information regimes"], ["2014-treasury-dec-Deduction_at_source_from_interest_paid_on_private_placements.txt", " The exemption from the duty to deduct income tax will apply from a date to be set in regulations"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " A dependants\u2019 drawdown pension is one of the categories of authorised pension death benefit payable to the dependant of a deceased member"], ["2014-treasury-dec-AAA20140508_BFTC_Agenda.txt", " Feedback from business on the current economic environment and climate for business investment 10 minutes"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", " On 12 September 2013, the government further announced its intention to float Royal Mail on the premium segment of the official list and the main market of the LSE"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " The PWLB\u2019s main function is to make loans to local authorities for the purpose of capital spending and collecting the repayments"], ["2014-treasury-dec-PU1624_final__web_.txt", " Annex C contains a link to guidance on the public sectors involvement in Joint Ventures"], ["2014-treasury-dec-PU1719_HMT_Science_.txt", "  7  We also need to consider the RD needs of government departments"], ["2014-treasury-dec-FEMR_Recommendations_on_additional_financial_benchmarks_to_be_brought_into_UK_regulatory_scope_logo.txt", " The Review recommends that HM Treasury now extends the legislation to cover the other major benchmarks in the UK FICC markets set out in this Report"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", "5 billion reduction in the value of the student loan book, reflecting the risk that graduate earnings may not reach the levels predicted when student loans were issued"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", "  Since finance leases are akin to borrowing, the minimum lease payments are split between the finance cost and repayment of the borrowing"], ["2014-treasury-dec-supplementary_estimates_and_new_estimates_2013_14_120214_correction.txt", "20  22,689 325  9,446 98  41"], ["2014-treasury-dec-Remittance_Basis_Charge.txt", "  3  In section 809H claim for remittance basis by long-term UK resident charge a in subsection 1c, after meets insert the 17-year residence test, b in subsection 1A i for 809C1A substitute 809C1ZA, 1A ii after meets insert the 17-year residence test, c in subsection 5B i before paragraph a insert za if the individual meets the 17-year residence test for the relevant tax year, 90,000 ii in paragraph a, for 50,000 substitute 60,000"], ["2014-treasury-dec-150213_Amending_Directions_-_HMT_to_GA_Redacted_with_annex.txt", " As such, the liabilities associated with these members was excluded when this notional asset balance was determined"], ["2014-treasury-dec-FRAB__119__09_-_Draft_Code_of_Practice_on_Local_Authority_Accounting_2014-15_with_Annexes.txt", " It is not expected that these transactions will be common for authorities"], ["2014-treasury-dec-scotland_analysis_fiscal_policy_and_sustainability_print.txt", " As a result, the projections are therefore likely to be conservative"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", "  160  FINANCE BILL 2015  EXPLANATORY NOTE CLAUSE 14 PRELIMINARY NOTICE SUMMARY 1"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", "1 billion in 2013-14, as shown in Note 12, as the sale price 75 pence in September 2013 and 75"], ["2014-treasury-dec-37630_Budget_2014_Web_Accessible.txt", "0  Expenditure components of GDP Domestic demand Household consumption General government consumption Fixed investment Business General government Private dwellings Change in inventories3 Exports of goods and services Imports of goods and services  1"], ["2014-treasury-dec-Scotland_analysis__Fiscal_policy_and_sustainability.txt", " HM Treaury\u2019s UK projections, and the Scotland projections in the IFS\u2019 basic model use the low migration assumption"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " The second clause closes a loophole in an existing rule under Chapter 9 that prevents a creditor relationship of a CFC benefitting from partial or full exemption when third party debt of a non-UK resident group company is repaid and effectively replaced with new UK debt"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", " Fair value is estimated as the net asset value per the published accounts of the investee entities"], ["2014-treasury-dec-OOTLAR_19_March_2014__1_.txt", "51 Vehicle Excise Duty VED rates for cars, vans, motorcycles and motorcycle trade licences  Legislation will be introduced in Finance Bill 2014 to increase VED rates in line with RPI with effect from 1 April 2014"], ["2014-treasury-dec-staff_survey_2013.txt", " My manager is open to my ideas  86  1  7  B16"], ["2014-treasury-dec-FRAB__120__07_-_Annex_C_-_FT_ARM_14-15.txt", " For functions that the trust has transferred to another NHS  local government body, the assets and liabilities transferred are de-recognised from the accounts as at the date of transfer"], ["2014-treasury-dec-Statutory_exemption_for_trivial_benefits_in_kind.txt", "  Background to the measure The measure was announced by the Chancellor at Budget 2014 as part of a package of measures aimed at simplifying the administration of employee BiKs and expenses"], ["2014-treasury-dec-Scotland_analysis__Fiscal_policy_and_sustainability.txt", "3,4 As the CPPR forecast does not provide levels of tax, spending and GDP, these are constructed by assuming historic relationships between the UK\u2019s economic and fiscal position and that of Scotland continue to hold"], ["2014-treasury-dec-Diverted_Profits_Tax.txt", " If you have any questions about this change, or comments on the legislation, please email divertedprofits"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", "3  Central government departments and entities within the NHS  Details on PFI contracts are available in the individual accounts of WGA entities"], ["2014-treasury-dec-summary_of_forecasts_of_scottish_deficit_11032014.txt", " The Scottish Government\u2019s geographic share would give Scotland 800 million less than their 6"], ["2014-treasury-dec-FRAB__120__07_-_Annex_C_-_FT_ARM_14-15.txt", "  The structure of the remuneration report has been amended to adopt further elements of the Companies Act Regulations 2013 changes"], ["2014-treasury-dec-supplementary_estimates_and_new_estimates_2013_14_120214_correction.txt", "  2,800,000  Section Q Credit easing - a reduction in income of 9,000,000"], ["2014-treasury-dec-Treasury_minutes_web.txt", "3 The Government has not set targets for the Enterprise Zone programme"], ["2014-treasury-dec-AS2014_data_sources_final.txt", "ukcategorypublications This figure includes principal repayments received from Northern Rock, NRAM plc and Bradford and Bingley"], ["2014-treasury-dec-FRAB__119__05_-_European_Public_Sector_Accounting_Standards.txt", "  Figure Illustration of the envisaged EPSAS governance structure to be established by the EPSAS Framework Regulation source Eurostat consultation document  Page 4 of 6  FRAB 119 05 13 DECEMBER 2013  10"], ["2014-treasury-dec-OOTLAR_19_March_2014__1_.txt", "  Equalities impacts  The measure is not expected to have an impact on any protected equality group as it will only affect companies"], ["2014-treasury-dec-IAS_37_and_Grantor_Accounting_Application_Guidance.txt", "22  Grants provided by government may have no specific performance conditions"], ["2014-treasury-dec-FSCS_annual_report_2014_print.txt", " After FSCS declared Milburn in default in December 2013, partners of Begbies Traynor Group Plc were appointed joint administrators"], ["2014-treasury-dec-VAT_-_power_to_provide_for_refunds_to_certain_persons.txt", "  The measure is not expected to have any impact on individuals as it concerns the funding of public bodies"], ["2014-treasury-dec-Accelerated_payments_and_group_relief.txt", " 4 Accordingly, in the heading for that section after progress insert  accelerated payment"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", "2 Comparison with IFRS-based accounts Many transactions are treated in the same way in National Accounts and IFRS-based accounts, but there are some differences"], ["2014-treasury-dec-FRAB__119__05_-_European_Public_Sector_Accounting_Standards.txt", " The FRAB Secretary provided a verbal update on the Task Force meeting at FRAB 118 and it was agreed that given the importance of this issue for both the relevant authorities and the FRAB itself that EPSAS be made a standing agenda item for the Board"], ["2014-treasury-dec-Notes_on_Resolutions_19_March_2014.txt", " Stamp duty reserve tax collective investment schemes Provides for the abolition of the stamp duty reserve tax charge on surrenders of units in certain UK collective investment schemes in Part 2 of Schedule 19 to the Finance Act 1999 and for other related changes"], ["2014-treasury-dec-elps_main_doc_final.txt", "29 However, there may be some cases where it is not possible to follow this process"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", "  6  A sale is a group sale if the seller and the buyer are both bodies corporate which are members of the same group see section 88J"], ["2014-treasury-dec-Fuel_duty_-_aqua_methanol.txt", " The Government announced at Budget 2014, that it will apply a reduced rate of fuel duty to aqua methanol"], ["2014-treasury-dec-AS2014_policy_costings_final.txt", " Please call 44 020 7270 5000 or email public"], ["2014-treasury-dec-2902216_ScotlandAnalysis_Conclusion_acc2.txt", "  42 United Kingdom, united future Conclusions of the Scotland analysis programme  The treaties of the European Union apply only and exclusively to member states that have agreed to them and ratified them"], ["2014-treasury-dec-PESA_2014_-_print.txt", " This adjustment removes the receipts from PSCE"], ["2014-treasury-dec-FRAB__119__08_-_Annex_G1_-_DEPARTMENT_YELLOW_2013-14.txt", " The entities within the boundary during 201X-1Y comprise supply financed agencies and those entities listed in the Designation and Amendment Orders presented to Parliament"], ["2014-treasury-dec-PU1616_OTS_employee_benefits_final_report.txt", " For example, if an employer pays expenses which have a fully matching deduction and no dispensation the employer puts the amounts on employees\u2019 P11Ds but Class 1A is not due so the employer has to adjust on  70  15  See CWG2 2013 for HMRC\u2019s list of benefits and expenses subject to Class 1A"], ["2014-treasury-dec-FRAB__119__08_-_Annex_H_-_2014-15_FReM.txt", " The document presented to Parliament should be described as Annual Report and Accounts"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_web.txt", "  m Contingent liabilities The Money Advice Service recognises contingent liabilities when there is a present obligation legal or constructive as a result of a past event which is uncertain in timing and amount"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", "A below shows the 2013-14 DEL outturn against the original and final budgetary control limits"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", "  452  FINANCE BILL 2015  EXPLANATORY NOTE  INHERITANCE TAX CALCULATION OF RATE OF INHERITANCE TAX ON SETTLED PROPERTY  SUMMARY Clause X introduces Schedule A"], ["2014-treasury-dec-DISCLOSURE_OF_TAX_AVOIDANCE_SCHEMES.txt", " In regulation 12 time for providing information under section 3133b omit paragraph 3"], ["2014-treasury-dec-EU_finances_2014_final.txt", "37 As demonstrated by the data below, the vast majority of provisions in 2013-14 related to Agricultural Policy Funding"], ["2014-treasury-dec-131217_Letter_and_annexes_from_Govt_Actuary_to_HMT_2.txt", " It is important to note therefore that this degree of rounding can generate a false sense of security about the accuracy of valuation results and therefore potentially lead to spurious debate about what assumptions should be adopted"], ["2014-treasury-dec-PESA_2014_-_print.txt", "8e Identifiable expenditure on economic affairs of which transport by country and region, 2008-09 to 2012-13  11,667  11,659 8  11,575 84  9,498 1,235 536 306  2011-12 outturn 335 1,261 774 589 710 1,193 2,965 1,061 609  11,351  11,308 42  11,237 72  8,951 1,360 655 270  2012-13 outturn 327 1,257 733 527 736 886 2,826 1,054 606   million  130\u2003\u2003 Public Expenditure Statistical Analyses 2014  7,221 1,088 546 246  9,102 5  9,107 123  9,230  England Scotland Wales Northern Ireland  UK identifiable expenditure Outside the UK  Total identifiable expenditure Non-identifiable expenditure  Total Expenditure on Services  North East North West Yorkshire and the Humber East Midlands West Midlands East London South East South West  2008-09 outturn 305 1,405 601 531 610 777 1,011 1,171 811  10,397  10,283 113  10,277 7  8,169 1,265 594 249  2009-10 outturn 319 1,867 669 580 647 816 1,069 1,274 928  10,929  10,640 289  10,634 6  8,445 1,319 618 251  2010-11 outturn 347 2,008 646 576 624 811 1,088 1,338 1,007  National Statistics  Environment protection  10,462  10,311 151  10,306 5  8,140 1,296 604 266  2011-12 outturn 340 1,983 648 525 621 719 1,139 1,226 939  11,146  10,918 228  10,912 6  8,659 1,350 633 270  2012-13 outturn 339 2,276 615 533 587 826 1,168 1,299 1,016  7,060  7,013 47  7,008 5  5,499 826 454 229  2008-09 outturn 276 577 534 460 551 639 948 919 596  8,188  8,175 13  8,168 7  6,438 1,006 481 243  8,145  8,131 14  8,125 6  6,380 1,010 497 238  2010-11 outturn 299 1,135 556 477 537 651 990 1,012 723  National Statistics 2009-10 outturn 290 1,153 565 491 562 665 984 1,013 715  of which current  8,212  8,194 18  8,189 5  6,404 1,023 507 254  2011-12 outturn 302 1,190 570 443 554 614 1,033 997 702  Table 9"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " This clause gives the Treasury the power to extend by Treasury Order the duration of four 100 per cent first-year capital allowances, Enhanced Capital Allowance ECA, schemes"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", " HM Treasury advances funding to NSI to allow it to make payments and at the reporting date the amount advanced but not yet disbursed is a receivable from NSI of 19"], ["2014-treasury-dec-FRAB__119__08_-_Annex_G4_-_MAGENTA_PENSION_SCHEME_2013-14.txt", "3 Changes to the FReM Include details of any changes"], ["2014-treasury-dec-FRAB__120__Minutes_of_meeting.txt", " It was also, however, because current values were deemed to provide better information for fiscal and financial management purposes"], ["2014-treasury-dec-elps_main_doc_final.txt", " Where a policyholder has more than one policy, any gains will be offset against any losses wherever it is fair and practical to do so"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", " This enables DH to prepare valid summarised accounts"], ["2014-treasury-dec-FRAB__120__Minutes_of_meeting.txt", " HM Treasury agreed that the view that exit values 3  FRAB 120 were not appropriate for the public sector was a Treasury position not one currently held by the whole Board"], ["2014-treasury-dec-FSCS_annual_report_2014_web.txt", " FSCS protection must keep pace with developing markets for financial  2013  January FSCS launches a second phase of its consumer awareness programme on radio, in press and in digital, with a focus on deposits"], ["2014-treasury-dec-main_supply_estimates_2014_2015_print.txt", " The scheme aims to kick start critical infrastructure projects that may have stalled because of adverse credit conditions"], ["2014-treasury-dec-Country_and_Regional_Analysis_November_2014_Combined.txt", "2 Foreign economic aid 1"], ["2014-treasury-dec-PU1678_final__1_.txt", "  Contractual recognition of bail-in 11"], ["2014-treasury-dec-freedom_and_choice_in_pensions_print_210314.txt", " Individuals will be able to draw down on these pension savings whenever and however they wish after the age of 55"], ["2014-treasury-dec-PU1719_HMT_Science_.txt", "9 of global population and 4"], ["2014-treasury-dec-FRAB__119__08_-_Annex_G4_-_MAGENTA_PENSION_SCHEME_2013-14.txt", "ad  Prior Period Adjustments PPAs  10  2013-14  MAGENTA PENSION SCHEME ILLUSTRATIVE PENSION SCHEME STATEMENT  PPAs resulting from an error in previous recording, or from an accounting policy change initiated by the department, need to be voted by Parliament in the current year, whereas in IFRS-based accounts IAS 8 they are treated as adjustments to previous years"], ["2014-treasury-dec-frem_accounting_for_business_combinations_under_common_control_guidance.txt", " Transfer by Absorption will apply to the ALB and service remaining within the Dept A group"], ["2014-treasury-dec-PESA_2014_-_print.txt", "1 Housing development of which local authority housing of which other social housing 6"], ["2014-treasury-dec-Greater_Manchester_Agreement_i.txt", " HMT is keen to support a Greater Manchester-wide health and social care strategy which fairly and accurately reflects the priorities of the full range of NHS and social care stakeholders, including acute trusts"], ["2014-treasury-dec-main_supply_estimates_2014_2015_print.txt", "  This Estimate provides for expenditure by the Department for International Development DFID on the United Kingdom's international development programme including international climate finance jointly with the Department of Energy and Climate Change DECC and the Department for Environment, Food and Rural Affairs DEFRA, conflict prevention and stabilisation jointly with the Foreign and Commonwealth Office FCO and the Ministry of Defence MoD, and related administration costs and capital expenditure"], ["2014-treasury-dec-Abolition_of_the__8_500_threshold_for_benefits_in_kind.txt", " A further exemption will also be introduced for employees who work as carers in respect of board and lodging that is provided in the home of the person who they are caring for"], ["2014-treasury-dec-36048_Cm_8774.txt", "37  Home Office  12  3"], ["2014-treasury-dec-44695_Autumn_Statement__Print_ready_.txt", " Finance Bill 2015 35 2"], ["2014-treasury-dec-survivor-benefits-in-occupational-pension-schemes-annex-b.txt", ", two liability calculations would be produced   cost of providing a survivor\u2019s pension of 50 of the member's pension based on service from 6 April 1988 only to male spouses of female members i"], ["2014-treasury-dec-Modernising_taxation.txt", " In most cases, the rules in new section 380A mean that Part 5 of CTA 2009 will apply as if, instead, there were lending between that partner and each of the partners individually, and as if the amount of the lending in each case were the appropriate share of the actual lending"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " Paragraph 2 amends section 153 of FA2004, relating to new applications for registration of pension schemes"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " Paragraph 5 provides that the amendments made by paragraphs 2 to 4, have effect in relation to all applications to register a pension scheme received by HMRC on or after 20 March 2014 the day after Budget Day"], ["2014-treasury-dec-FRAB__119__08_-_2013-14_and_2014-15_FReM_and_illustrative_statements_including_Annexes_A_to_E.txt", " This is already reflected in EPN guidance issued by the Cabinet Office and is not a new requirement"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", " 33 Economic and fiscal outlook\u2019, OBR, March 2014"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " It introduces the term corresponding ordinary holding, defined in new subsection 34510"], ["2014-treasury-dec-FRAB__119__08_-_Annex_H_-_2014-15_FReM.txt", "6  The accounts to be published by spending bodies accountable to the Scottish Parliament will follow the format agreed between Scottish Ministers and the Public Audit Committee of the Scottish Parliament"], ["2014-treasury-dec-FRAB__120__07_-_Annex_C_-_FT_ARM_14-15.txt", " The remuneration report should contain an annual statement from the chair of the remuneration committee summarising for the financial year  The major decisions on senior managers\u2019 remuneration  Any substantial changes relating to senior managers\u2019 remuneration made during the year and  The context in which those changes occurred and decisions have been taken"], ["2014-treasury-dec-FRAB__120__07_-_Annex_C_-_FT_ARM_14-15.txt", " There is no prescribed format"], ["2014-treasury-dec-OLD_complete_v3.txt", "1 of Autumn Statement 2014 and have been certified by the Office for Budget Responsibility"], ["2014-treasury-dec-OLD_complete_v3.txt", "  Monitoring and evaluation The measure will be monitored through the monitoring of disclosures of new avoidance schemes to circumvent the measure, and through communication with taxpayers and practitioners affected by the measure"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", "  74\u2003\u2003 Annual report and accounts 2013-14  Additional ministerial salaries borne by HM Treasury 6"], ["2014-treasury-dec-Notice_Central_African_Republic_250221.txt", "  check whether you maintain any accounts or hold any funds or economic resources for the persons set out in the Annex to this Notice 1  ii"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " This trivial commutation lump sum can be paid after an individual receives a transitionally-protected pension commencement lump sum, the value of which is higher than the amount defined in paragraph 3 of Schedule 29 to FA 2004 normally 25 of the value of the member\u2019s rights under the scheme"], ["2014-treasury-dec-Notice_Yemen_010221.txt", " Listed on 19122014 Last Updated 31122020 01022021 Group ID 13190"], ["2014-treasury-dec-04._2013-14_AGENCY_PINK.txt", " No board member, key manager or other related parties has undertaken any material transactions with the Agency during the year"], ["2014-treasury-dec-Public_Spending_Statistics_July_2014_consolidated_revised.txt", "  58  Public Spending Statistics July 2014  Table 5"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", "  6  A notice issued as described in subsection 5 may be revoked by a notice issued in the same way"], ["2014-treasury-dec-Public_Spending_Statistics_July_2014_consolidated_revised.txt", " Housing and community amenities 7"], ["2014-treasury-dec-PESA_2014_-_print.txt", " However, expenditure on services scores EU funded payments, for instance on agriculture, as UK government spending within the appropriate function, whereas the National Accounts score these as direct payments from the EU to enterprises and households"], ["2014-treasury-dec-Public_Spending_Statistics_July_2014_consolidated_revised.txt", "    Public sector gross capital procurement expenditure on services in table 5"], ["2014-treasury-dec-37630_Budget_2014_Web_Accessible.txt", "191 Avoidance schemes using charities  Following announcement at Autumn Statement 2013, the government is consulting further on measures to help deter the use of charities established for the purpose of tax avoidance, with any legislation to follow at an appropriate time"], ["2014-treasury-dec-main_supply_estimates_2014_2015_print.txt", "  Up to 385,000,000  The Chancellor of the Exchequer and Chief Secretary to the Treasury announced the UK Guarantees scheme on 18 July 2012"], ["2014-treasury-dec-Scotland_analysis__Fiscal_policy_and_sustainability.txt", " Business data from BIS 2013, Business population estimates for the UK and regions Scotland analysis Assessment of a sterling currency union Chancellor on the prospect of a currency union with an independent Scotland  8 Scotland analysis Fiscal policy and sustainability  The effects of the current Scottish Government\u2019s proposed policies For an independent Scottish state, HM Treasury public finance projections also include the firm policy commitments set out by the current Scottish Government in its recent White Paper"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", "  Royal Bank of Scotland plc RBS HM Treasury made available 8 billion of contingent capital to RBS in return for a premium of 4 per cent per annum"], ["2014-treasury-dec-FRAB__119__08_-_Annex_I4_-_MAGENTA_PENSION_SCHEME_2014-15.txt", " The combined financial statements must give a true and fair view of the state of affairs of the combined scheme at the year end and of the net resource outturn and cash flows for the year then ended"], ["2014-treasury-dec-OLD_complete_v3.txt", "  Summary of impacts Exchequer impact m  2014-15 2015-16 2016-17 2017-18 2018-19 nil 15 45 70 These figures are set out in Table 2"], ["2014-treasury-dec-PU1660_IFRS_accounting_guidance.txt", " Protective rights relate to fundamental changes to the activities of an entity being considered for consolidation or apply in exceptional circumstances"], ["2014-treasury-dec-PU1616_OTS_employee_benefits_final_report.txt", " There should also be a clear commitment that no further differences will be introduced"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " This is that the investment was made at a time when the investor met the requirements of section 257LF, 257LG and 257LH , and also had never been involved in carrying on the whole or any part of the trade, business or profession carried on by the social enterprise or a subsidiary"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", "  DETAILS OF THE CLAUSE 3"], ["2014-treasury-dec-FRAB__120__Minutes_of_meeting.txt", "  Item 3  Accounting for Schools and CIPFA Code addendum  23"], ["2014-treasury-dec-Partnerships_Mixed_membership_partnerships__Alternative_investment_fund_managers__Transfer_of_assets___income_Streams_through_partnerships.txt", " It receives a profit share which it uses to buy shares in a related company LMN Plc"], ["2014-treasury-dec-39796_Cm_8847_Accessible.txt", "2 The British Business Bank, rather than Government departments, will establish new schemes to address market failure in the SME access to finance market"], ["2014-treasury-dec-Deficit_paper_update.txt", "com201408sir-ian-wood-breaks-silence-ahead-scotlandsindependence-vote  2  "], ["2014-treasury-dec-Modernising_the_taxation_of_corporate_debt_and_derivative_contracts.txt", "  3  For the treatment of pre-contract or abortive expenses, see section 607"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", " Where the future payment amount is unknown, provisions are set at a level which covers the estimated number of future payments and the estimated average payment amount"], ["2014-treasury-dec-44695_Autumn_Statement__Print_ready_.txt", " Food prices have fallen by 1"], ["2014-treasury-dec-supplementary_estimates_and_new_estimates_2013_14_120214_correction.txt", "  3,303,000  Section F Decrease in gross administration spend for Departmental operating costs following a transfer to Natural England"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", "7 million at 31 March 2014 2012-13 20"], ["2014-treasury-dec-staff_survey_2013.txt", "   Statistically significant difference from comparison The results for the engagement questions are shown in detail on page 8  Drivers of engagement Employee engagement is shaped by experiences at work, as measured by nine themes in the survey"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", "  Duty of promoter to notify client of information 5  1 Section 312 of FA 2004 duty of promoter to notify client of number is amended as follows"], ["2014-treasury-dec-Construction_Industry_Scheme.txt", " Additionally it will allow  an earlier repayment to a company subcontractor who is subject to a winding up proceeding under the insolvency provisions in the Insolvency Act"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " Trusts for the benefit of certain vulnerable individuals are entitled to the full AEA due to an individual"], ["2014-treasury-dec-Wales_Bill_-_Explanatory_Notes_-_Report_Stage_-_Final_10-6-14.txt", "  Clause 16 provides for the supply of information to HMRC about land transactions in Wales, as this information will no longer be available to HMRC from land transaction returns"], ["2014-treasury-dec-44695_Accessible.txt", " The UK has played a leading role, including through its Presidency of the G8, in the development and early implementation of a new global standard to automatically exchange financial information for tax purposes"], ["2014-treasury-dec-PU1738_print_CMYK.txt", " 2009-13 includes all agreed Amending Budgets"], ["2014-treasury-dec-FRAB__119__08_-_Annex_I4_-_MAGENTA_PENSION_SCHEME_2014-15.txt", " As the cash requirements of the Scheme are met through the Estimates process, financial instruments play a more limited role in creating and managing risk than would apply to a non-public sector scheme of a similar size"], ["2014-treasury-dec-FRAB__120__05_-_Tax_and_Spend_and_Contracts_for_Difference.txt", " Under this proposal a further derogation would be given to these schemes in 201314, but from 2014-15 they will be included in departmental budgets, but not Estimates or accounts unless they meet the recognition criteria in accordance with the FReM"], ["2014-treasury-dec-main_supply_estimates_2014_2015_web.txt", " Land grants, countryside access and rights of way"], ["2014-treasury-dec-Cm_8869_Scotland_Analysis.txt", "23 In an independent Scotland, the combination of declining oil and gas revenues and changing demograhics would make current levels of spending unsustainable without very large tax rises"], ["2014-treasury-dec-FSCS_annual_report_2014_print.txt", "indb 92  Change of external auditors The Financial Services Act 2012, which came into force on 1 April 2013, imposed new statutory requirements on FSCS for the audit of its accounts by making amendments to the Financial Services and Markets Act 2000"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", "9 At 31 March 2014, 32 actions against objective 2 remained ongoing"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", "  2  In section 306 overview of Chapter 3, in subsection 2 a before paragraph a insert za makes provision about the matters in respect of which amounts are to be brought into account see section 306A,, b for paragraph g substitute g makes provision about cases where amounts are recognised even though companies are not, or have ceased to be, parties to loan relationships see section 330A,"], ["2014-treasury-dec-PU1616_OTS_employee_benefits_final_report.txt", " ISBN 978-1-909790-71-1 PU1616  Contents Page Foreword  3  Executive summary  5  Chapter 1  Payrolling of benefits  17  Chapter 2  Broadening PAYE Settlement Agreements  27  Chapter 3  An exemption for qualifying business expenses  33  Chapter 4  Abolition of the 8,500 threshold  37  Chapter 5  Trivial benefits and other administrative burdens  43  Chapter 6  Travel and subsistence  51  Chapter 7  Simplifying NICs  what more can be done  65  Chapter 8  A fundamental policy review  75  Annex A  Existing legislation  Travel and subsistence  81  Annex B  Summary of Class 1 and Class 1A NICs  85  1  Foreword This is the second stage of the OTS\u2019s journey of exploration and discovery in the world of Employee Benefits and Expenses"], ["2014-treasury-dec-EEA_Accounts_2013-14_-_web.txt", " Mary Hardy  Audit Committee Member, Institute of Chartered Accountants in England and Wales Audit and Risk Committee Member, Glasgow 2014 NonExecutive Member, Defence Audit Committee Non-Executive Member of the Board of the Royal Navy, and Chair of its Audit Committee"], ["2014-treasury-dec-MCD_annex_b_impact_assessment.txt", " Key assumptionssensitivitiesrisks  Discount rate   na  na  BUSINESS ASSESSMENT Option 1 Direct impact on business Equivalent Annual m Costs na Benefits na Net na  In scope of OIOO No  Measure qualifies as NA  Policy Option 2  Summary Analys is  Evidence  Description Seek to maintain the existing regulatory framework, minimising any adjustments required to meet the MCD FULL ECONOMIC ASSESSMENT Price Base Year na  PV Base Year na  COSTS m  Time Period Years na  Net Benefit Present Value PV m Low Optional  Total Transition  Constant Price  Years  High Optional  Best Estimate 0 Total Cost  Average Annual  excl"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", " Revenue streams were earned by public corporations for services 14"], ["2014-treasury-dec-FRAB__120__07_-_Annex_C_-_FT_ARM_14-15.txt", " NHS foundation trusts are also required to disclose their income from Commissioner Requested Services CRS and non-Commissioner Requested Services non-CRS"], ["2014-treasury-dec-PU1632_Sustainability_Reporting_Guidance.txt", " Physical data for hazardous waste should be readily available"], ["2014-treasury-dec-RRD_draft_for_consultation_-_draft_for_consultation_purposes.txt", " 5 Before taking the action required by subsection 1e, the Bank must convert or reduce the principal amount of instruments referred to in subsection 1d if those instruments contain the following terms and have not already been converted a terms that provide for the principal amount of the instrument to be reduced on the occurrence of any event that refers to the financial situation, solvency or levels of own funds of the bank b terms that provide for the conversion of the instruments to shares on the occurrence of any such event"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", "  Paragraph 10 sets out the commencement provisions for part 1 of the Schedule"], ["2014-treasury-dec-Partnerships_Salaried_member_rules.txt", " An important point is that Condition A is applied looking forward"], ["2014-treasury-dec-scotland_analysis_fiscal_policy_and_sustainability_print.txt", " This is combined with the analysis in chapter 1 to project the public finances of an independent Scotland over the next twenty years"], ["2014-treasury-dec-assurance_frameworks_191212.txt", " Accounts Payable  MI Financial Management  Reporting  MI Performance Management  Strategies  Business Plans  The example risks, processes and assurance providers are not intended to be comprehensive, rather to give an Business Management First Line indication of matters needing to be considered"], ["2014-treasury-dec-FRAB__119__09_-_Draft_Code_of_Practice_on_Local_Authority_Accounting_2014-15_with_Annexes.txt", " Whilst changes to the Code are expected for IFRS 13 subject to the separate joint paper on the adoption of the standard, the Group Accounts standards, IAS 32 and the Annual Improvements to IFRS 2009  2011 Cycle, it is expected that these changes will also be reflected in the FReM"], ["2014-treasury-dec-37630_Budget_2014_Web_Accessible.txt", "0  Fiscal mandate and supplementary target Cyclically-adjusted surplus on current budget -3"], ["2014-treasury-dec-PU1719_HMT_Science_.txt", "  Nurturing scientific talent Our science and innovation can only be as good as the people that it can attract, educate, train and retain"], ["2014-treasury-dec-Russia.txt", " Name 6 SHATOKHIN 1 OLEKSII 2 VOLODYMYROVYCH 3 na 4 na 5 na"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " Subsection 4 provides that these amendments will have effect in accordance with a Treasury Order"], ["2014-treasury-dec-Fact_sheet_ISA_8.txt", "Budget 2014 the New ISA The government announced at Budget 2014 that from 1 July 2014, ISAs Individual Savings Account will be reformed into a new simpler product, the New ISA\u2019 NISA with equal limits for cash, and stocks and shares"], ["2014-treasury-dec-scotland_analysis_fiscal_policy_and_sustainability_print.txt", " The fiscal gap is found by indentifying a target level for debt in 2035-36 in this case the projected level of UK debt in 2035-36 and calculating the permanent fiscal consolidation which, if made in 2016-17, would mean that debt was projected to reach its target level in 203536"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", "6  Other financial assets and liabilities  Other financial assets and liabilities are short term in nature, and HM Treasury considers carrying value to approximate fair value"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", " A list of these entities is provided below  Financial Conduct Authority  was formed in 2013 as an independent business conduct regulator to ensure that business across financial services and markets is conducted in the appropriate way"], ["2014-treasury-dec-20140308_bailin_mandatory_compensation_CONSULTATION_DRAFT_FINAL__2_.txt", " Regulation 3 sets out the cases in which the Regulations apply"], ["2014-treasury-dec-MCD_draft_regulations.txt", "1 An EEA mortgage intermediary which is exercising an EEA right in the United Kingdom deriving from the mortgages directive must not make a material change to any of  a Regulation 9 was amended by S"], ["2014-treasury-dec-scotland_analysis_fiscal_policy_and_sustainability_print.txt", " This conclusion is consistent with analysis from the IFS,4 NIESR5 and other independent experts"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", "6  Other non-current liabilities  162"], ["2014-treasury-dec-Diverted_Profits_Tax.txt", "  Subsection 1 defines various terms by reference to other enactments"], ["2014-treasury-dec-PU1719_HMT_Science_.txt", " Catapults anchor investment in the UK in key strategic sectors"], ["2014-treasury-dec-ENFORCEMENT_BY_DEDUCTION_FROM_ACCOUNTS.txt", " They must apply it first to the account which has the lowest priority i"], ["2014-treasury-dec-Pension_Liberation_Policy_Pack__v2_0.txt", " Subparagraph 23 amends section 1535 to prescribe more circumstances in which HMRC may refuse to register a pension scheme"], ["2014-treasury-dec-DAO_GEN_04-14_Accounts_Direction_2014-15_18_December_2015.txt", " This direction applies to those executive agencies listed in appendix 2"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", "9 billion worth of NLGS bonds are in issue under the scheme"], ["2014-treasury-dec-Public_Service_Pensions_Valuations_and_Employer_Cost_Cap_Directions_2014_archived_version.txt", "5 and b for each calendar year ending on 31st March after the calendar year ending on 31st March 2011, using the rate of increases awarded by order made under section 59 of the Social Security Pensions Act 1975 to official pensions within the meaning of the Pensions Increase Act 1971 in the April immediately following the year in question, compounded with 3"], ["2014-treasury-dec-PESA_2014_-_print.txt", " Housing and community amenities 6"], ["2014-treasury-dec-44695_Autumn_Statement__Print_ready_.txt", "  Source Office for National Statistics, Office for Budget Responsiblity and HM Treasury calculations"], ["2014-treasury-dec-44695_Autumn_Statement__Print_ready_.txt", " Therefore, within the overall TME assumption, public sector gross investment PSGI will grow in line with GDP from 2018-19"], ["2014-treasury-dec-SDPR_Update_September_2014___published_as_Clarifications_.txt", "14 After following list insert "], ["2014-treasury-dec-PU1624_final__web_.txt", " When the VAT is repaid that leads to a decrease in the debtors and an increase in cash"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", " Where output tax is charged or input VAT is recoverable, the amounts are stated net of VAT"], ["2014-treasury-dec-Social_investment_tax_relief__SITR__draft_guidance.txt", " It is also expected that if you have a Compliance Certificate for a year for which you have not yet received a tax return, you will be able to request a change to your PAYE tax code, or an adjustment to any Self Assessment payment on account due"], ["2014-treasury-dec-Yemen.txt", " Zabin as director for CID is directly responsible for, or by virtue of his authority responsible for, and complicit in the use of multiple places of detention including house arrest, police stations, formal prisons and detention centres and undisclosed detention centres"], ["2014-treasury-dec-Country_and_Regional_Analysis_November_2014_Combined.txt", " Housing and community amenities 6"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", "  105  Comment SW6 remove to organisation-specific annexes  Department of Health  Draft NHS Manual for Accounts 2014-15  Notes to the Accounts Note 1 - Accounting policies 4"], ["2014-treasury-dec-elps_annex_final.txt", "  Crossed warrant  From the policyholder perspective a crossed warrant can effectively be treated like a cheque"], ["2014-treasury-dec-PESA_2014_-_print.txt", " A government counterparty company manages payments between generators and suppliers"], ["2014-treasury-dec-Govt_NC5_and_NS4_Tax_relief_for_theatrical_production_.txt", "  2  No more than one company can be the production company in relation to a theatrical production"], ["2014-treasury-dec-PU1667_Tax-Free_Childcare__consultation_on_childcare_account_provision.txt", " Firms compete for parents\u2019 business, potentially driving up service standards"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " Since Budget 2014, HM Revenue  Customs have worked with industry representatives on the definition of on-site and other details"], ["2014-treasury-dec-EEA_Accounts_2013-14_-_print.txt", " iii In order to aim to at least cover costs, and to ensure the Bank maintains its capability to intervene in the foreign exchange market if required, the Bank will actively manage the EEA portfolio against the benchmark to meet the active management return target set by the Treasury see paragraph 37 for details, while ensuring compliance with the limits as detailed in the SLA"], ["2014-treasury-dec-Construction_Industry_Scheme.txt", "  This explanatory memorandum has been prepared by Her Majesty's Revenue and Customs HMRC and is laid before the House of Commons by Command of Her Majesty"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", " A NHS body that receives the transfer of functions, assets or liabilities must disclose the fact that the transfer has taken place a brief description of the transfer, including - the date of the transfer - the name of the body that transferred the function, and - the effect on the financial statements"], ["2014-treasury-dec-main_supply_estimates_2014_2015_web.txt", " The schemes are closed with no active members and there is therefore no resource provision for current service costs"], ["2014-treasury-dec-37630_Budget_2014_Web_Accessible.txt", "93 Increase Cultural Gifts Scheme limits  The combined annual limit for the Cultural Gifts Scheme and Inheritance Tax Acceptance in Lieu scheme will be increased from 30 million to 40 million a year from 2014-15"], ["2014-treasury-dec-39796_Cm_8847_Print_Ready.txt", " The Committee published its report on 14 February 2014"], ["2014-treasury-dec-PU1624_final__web_.txt", " See appendix 5 for more details of how Prior Period Adjustments PPAs should be treated in budgets"], ["2014-treasury-dec-Cm_8869_Scotland_Analysis.txt", " UK ISAs would cease to be available to Scottish savers in their current form"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " Penalties arising from a domestic matter in relation to income tax and capital gains tax and for all inaccuracies relating to other taxes subject to the penalty regime in Schedule 24, currently attract the lowest level of penalty set by category 1"], ["2014-treasury-dec-36048_Cm_8774.txt", "uk TSOBlackwell and other accredited agents  "], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " Where a property is acquired in-year which also qualifies for the same type of relief, the existing return is treated as also having been made in respect of that property"], ["2014-treasury-dec-main_supply_estimates_2014_2015_print.txt", "  Receipts and profit from the sale of surplus land, buildings and equipment rental income from BIS properties including three domestic properties on the estate of the European School of Culture at Culham, Oxfordshire and from the National Physical Laboratory"], ["2014-treasury-dec-Flood_defence_scheme_tax_relief.txt", " As a result, there will be minimal additional administrative burden for those businesses claiming relief"], ["2014-treasury-dec-PU1678_final__1_.txt", " For example, if a holding company has a number of subsidiaries, one of which is failing, then the resolution authority may wish to bail in the holding company"], ["2014-treasury-dec-freedom_and_choice_in_pensions_web_210314.txt", " Those who do try to shop around often fail to find the help they need to secure the best deal for their individual circumstances and may find the options confusing"], ["2014-treasury-dec-2-local-welfare-provision-review-nov-2014.txt", "17 of the Children\u2019s Act to support families with children in need, its housing policies regarding the homelessness and rent-in-advance and partners\u2019 policies e"], ["2014-treasury-dec-Aggregates_levy_-_credits_in_Northern_Ireland.txt", " Section 30C2 sets out the information that an application to the DoE must contain"], ["2014-treasury-dec-survivor-benefits-in-occupational-pension-schemes-annex-b.txt", " Also data for the NHSPS 95 shows that around 15 of current female pensioners don\u2019t have an attached contingent spouse\u2019s pension because their service is all before 1988"], ["2014-treasury-dec-main_supply_estimates_2014_2015_web.txt", " The net cash requirement provides for all payments, which are due within the financial year relating to continuing services, whether or not they relate to consumption of resources within the year, and takes account of the cash receipts associated with income"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", " An entry on the finman website dated 14 March 2014 outlines the issues and suggests appropriate accounting treatments"], ["2014-treasury-dec-scotland_analysis_fiscal_policy_and_sustainability_print.txt", " 2013 Scotland\u2019s currency options NIESR Baldacci, E and Kumar, M 2010 Fiscal Deficits, Public Debt, and Sovereign Bond Yields, IMF working paper No"], ["2014-treasury-dec-Pension_flexibility.txt", "  5  In consequence of subsections 1 and 2, in FA 2013 omit section 501 and 2"], ["2014-treasury-dec-39796_Cm_8847_Print_Ready.txt", " NHS England is preparing its business plan for 2014-15 which will explain how it proposes to achieve these objectives including specific deliverables"], ["2014-treasury-dec-PESA_2014_-_print.txt", "5 Transport of which national roads of which local roads of which local public transport of which railway of which other transport 4"], ["2014-treasury-dec-Country_and_Regional_Analysis_November_2014_Combined.txt", "3 Foreign miltary aid 2"], ["2014-treasury-dec-FRAB__119__05_-_EPSAS_governance_consultation_paper.txt", " 4    Legitimacy\u2019, meaning that EPSAS must be developed in the public interest of the EU, and conducts its tasks in accordance with the due processes to be established under EU law"], ["2014-treasury-dec-Partnerships_Salaried_member_rules.txt", " Will E be a Salaried Member in her final year with the firm Although it seems that Conditions A and C see sections 2"], ["2014-treasury-dec-37630_Budget_2014_Web_Accessible.txt", "206 Self service time to pay  The government will introduce a new online system to enable people in financial difficulty to set up a payment plan for self-assessed income tax"], ["2014-treasury-dec-survivor-benefits-in-occupational-pension-schemes-annex-c.txt", "6  In preparing this report, I have followed GAD\u2019s quality standards described here"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", " The balances of the unitary payments are recorded as other administrative costs, analysed between interest and service charges"], ["2014-treasury-dec-Partnerships_Mixed_membership_partnerships__Alternative_investment_fund_managers__Transfer_of_assets___income_Streams_through_partnerships.txt", " It will not represent a taxable event and there will be no further tax liability and no entitlement to recover the tax paid on that element of the deferred remuneration see section 4"], ["2014-treasury-dec-budget_2014_distributional_analysis.txt", " During periods of temporarily low income such households may maintain their standard of living by funding their expenditure from savings or borrowing, thereby smoothing their lifetime consumption"], ["2014-treasury-dec-Construction_Industry_Scheme.txt", " Regulation 3 amends Part 3 of Schedule 11 by inserting new paragraph 12A which provides that the compliance test in paragraph 12 does not need to be met where two conditions are satisfied"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_web.txt", " The payments to the defined contribution scheme are recognised as an expense in the statement of comprehensive income, as they fall due"], ["2014-treasury-dec-Final_IA_-_ring-fencing_and_depositor_preference.txt", " In the first instance, an increase in banks costs will have little or no impact on GDP as these costs to banks create benefits to other agents in the UK economy"], ["2014-treasury-dec-131217_Letter_and_annexes_from_Govt_Actuary_to_HMT_2.txt", " It is understood that there are currently at least two approaches to attributing periods of service in a career average scheme when using the projected unit methodology which are permitted under IAS19"], ["2014-treasury-dec-39796_Cm_8847_Print_Ready.txt", " Between 2006-07 and 2012-13, the department spent 560 million on antiviral medicines for use in an influenza pandemic 424 million on Tamiflu and 136 million on Relenza"], ["2014-treasury-dec-PU1624_final__web_.txt", "55 The Capital budget scores   Capital grants paid by the department to the PC    Loans to the PC includes voted loans, National Loans Fund loans and Public Works Loan Board loans, net of repayments     Public Corporations Market and Overseas Borrowing net of repayments PCMOB    Injections of equity into PCs net of repayments of equity by PCs"], ["2014-treasury-dec-government_financial_reporting_manual_201314.txt", "  Interpretations of IAS 39 for the public sector context 9"], ["2014-treasury-dec-Cm_8869_Scotland_Analysis.txt", "3  As part of the UK, Scotland can continue to have a lower tax burden or higher spending than it would have under independence"], ["2014-treasury-dec-Wales_Bill_-_Explanatory_Notes_-_Report_Stage_-_Final_10-6-14.txt", " Schedule 2 Welsh tax on land transactions consequential amendments  162"], ["2014-treasury-dec-45502_Cm_8988_Print.txt", " Working closely with HM Treasury, the Chief Executive of the Civil Service will exercise functional leadership over, and set the cross government strategy for, several of these areas of corporate capability Commercial, Human Resources, Property, IT as well as other key central functions, namely project management, through the Major Projects Authority, shared services and Civil Service reform"], ["2014-treasury-dec-FRAB__119__09_-_Draft_Code_of_Practice_on_Local_Authority_Accounting_2014-15_with_Annexes.txt", "27  Local government reorganisations normally take place at the start of a financial year"], ["2014-treasury-dec-IFRS_16_Leases_-_Supplementary_budgeting_guidance_December_2020_for_publication.txt", "5  Pay out dilapidation provision 0  58  0  Liab lease  48  Budgeting Liab provision  Asset Deprec"], ["2014-treasury-dec-FRAB__119__07_-_Public_sector_schools_working_group_Chair_s_update.txt", "  It follows that this paper from the Chairman is not intended to prejudge the final analysis of the technical accounting arguments in the draft report of the Working Group which has yet to be finalised and approved by the Working Group members"], ["2014-treasury-dec-PESA_2014_-_print.txt", " Grants  see current grants and capital grants"], ["2014-treasury-dec-36048_Cm_8774.txt", " 25 The Treasury values the Committee\u2019s continued support and interest in this area"], ["2014-treasury-dec-supplementary_estimates_and_new_estimates_2013_14_120214_correction.txt", "  687  Cabinet Office  Supplementary Estimates, 2013-14  Part II Changes Proposed '000 Net Resources Present  Net Capital  Changes  Revised  Admin  Prog  Admin  Prog  Admin  Prog  1  2  3  4  5  6  25,484  184,809  266,880  -20,464  53,854  5,563  Present  Changes  Revised  7  8  9  Spending in Departmental Expenditure Limits DEL Voted Expenditure 195,365  241,396  -10,556  34,500  13,203  47,703  -  1,500  1,500  11,000  -  11,000  -  600  600  450  6,680  7,130  15,238  -3,309  11,929  -  -  -  -  -  -  7,812  7,732  15,544  -  -  -  Of which  A Support to the Cabinet, the PM  the Deputy PM 44,134  26,027  9,720  -  B Political  Constitutional Reform 3,948  -  5,623  409  10,006  4,357  15,629  10,999  -601  2,209  15,038  13,208  C National Security  -  15,639  D Efficiency and Reform 21,453  -  23,283  5,897  38,098  27,350  61,381  E Government Innovation Group 4,442  175,464  2,378  -12,915  6,820  162,549  36  -  1,709  -  F Transactional Shared Services 1,673  -  -  G Hosted Functions  -  1,341  -  -141  50  1,200  50  -  -29,036  8,500  72,594  8,500  H Corporate Services Group 101,630  -  I eNDPBs NET 1,105  -  782  -  -10,556  25,484  1,887  -  Total Spending in DEL 13,203  Spending in Annually Managed Expenditure AME Voted Expenditure -  4,866  -  234  -  5,100  -  -  -  -  234  -  5,100  -  -  -  -  234  -  -10,556  25,718  13,203  -10,556  25,718  13,203  -  -  -  Of which  K Corporate Services Group AME -  4,866  -  Total Spending in AME  Total for Estimate Of which Voted Expenditure Non Voted Expenditure  688  Cabinet Office  Supplementary Estimates, 2013-14  '000 Present Plans  Net Cash Requirement  453,836  Changes  63,709  Revised Plans  517,545  689  Cabinet Office  Supplementary Estimates, 2013-14  Part II Revised subhead detail including additional provision '000 Revised Plans Resources  Capital  Administration  Programme  Gross  Income  Net  Gross  Income  Net  Gross  Income  Net  1  2  3  4  5  6  7  8  9  278,971  -12,091  266,880  5,563  -  5,563  Spending in Departmental Expenditure Limits DEL Voted expenditure 347,396  -162,587  184,809  48,137  -434  47,703  1,500  -  1,500  11,000  -  11,000  600  -  600  7,130  -  7,130  12,079  -150  11,929  -  -  -  -  -  -  15,828  -284  15,544  Of which A Support to the Cabinet, the PM  the Deputy PM 63,066  -9,212  53,854  -  B Political  Constitutional Reform 4,357  -  -  4,357  15,629  -  15,629  -380  15,038  14,245  -1,037  13,208  C National Security  -  15,418  D Efficiency and Reform 75,442  -  -48,092  27,350  68,540  -7,159  61,381  E Government Innovation Group 8,320  -1,500  6,820  163,349  -800  162,549  1,709  -  -  -  F Transactional Shared Services 30,736  -29,027  -  G Hosted Functions  -  2,450  -1,250  1,200  1,431  -1,381  50  72,594  10,214  -1,714  8,500  H Corporate Services Group 145,720  -  -73,126  I eNDPBs NET  -  1,887  -  1,887  -  -  -  -  -  -  -  -  2,000  -  2,000  -  -  -  -  2,000  -  2,000  -  -  -  184,809  280,971  -12,091  268,880  48,137  -434  47,703  Non-voted expenditure -  Of which J Consolidated Fund Standing Services CFSS -  -  -  Total Spending in DEL 347,396  -162,587  690  Cabinet Office  Supplementary Estimates, 2013-14  Part II Revised subhead detail including additional provision  '000  Revised Plans Resources  Capital  Administration  Programme  Gross  Income  Net  Gross  Income  Net  Gross  Income  Net  1  2  3  4  5  6  7  8  9  Spending in Annually Managed Expenditure AME Voted expenditure -  -  -  5,100  -  5,100  -  -  -  -  5,100  -  5,100  -  -  -  -  -  5,100  -  5,100  -  -  -  -162,587  184,809  286,071  -12,091  273,980  48,137  -434  47,703  -162,587  184,809  284,071  -12,091  271,980  48,137  -434  47,703  -  2,000  -  2,000  -  -  -  Of which K Corporate Services Group AME -  -  -  Total Spending in AME -  Total for Estimate 347,396  Of which Voted Expenditure 347,396  Non Voted Expenditure -  -  691  Cabinet Office  Supplementary Estimates, 2013-14  Part II Resource to cash reconciliation  '000 Present Plans  Net Resource Requirement Net Capital Requirement Accruals to cash adjustments  Changes  Revised Plans  443,627  15,162  458,789  34,500  13,203  47,703  -22,291  35,344  13,053  -24,587  -  -24,587  Of which Adjustments to remove non-cash items Depreciation New provisions and adjustments to previous provisions  -300  -  -300  Departmental Unallocated Provision  -  -  -  Supported capital expenditure revenue  -  -  -  Prior Period Adjustments  -  -  -  -425  308  -117  -1,105  -782  -1,887  1,105  782  1,887  Increase   Decrease - in stock  -  -  -  Increase   Decrease - in debtors  -  -  -  Increase -  Decrease  in creditors  -  35,648  35,648  3,021  -612  2,409  -2,000  -  -2,000  -2,000  -  -2,000  -  -  -  453,836  63,709  517,545  Other non-cash items Adjustment for NDPBs Remove voted resource and capital Add cash grant-in-aid Adjustments to reflect movements in working balances  Use of provisions  Removal of non-voted budget items Of which Consolidated Fund Standing Services Other adjustments  Net Cash Requirement  692  Cabinet Office  Supplementary Estimates, 2013-14  Part III Note A - Statement of Comprehensive Net Expenditure  Reconciliation Table '000 Plans Gross Administration Costs  344,987  Less Administration DEL Income  -162,587  Net Administration Costs  182,400  Gross Programme Costs  305,480  Less Programme DEL Income  -12,091  Programme AME Income  -  Non-budget income  -  Net Programme Costs  293,389  Total Net Operating Costs  475,789  Of which Resource DEL  442,280  Capital DEL  19,000  Resource AME  7,509  Capital AME  -  Non-budget  -  Adjustments to include Departmental Unallocated Provision resource  -  Consolidated Fund Extra Receipts in the budget but not in the SoCNE  -  Adjustments to remove Capital in the SoCNE  -19,000  Non-Budget Consolidated Fund Extra Receipts in the SoCNE Other adjustments  2,000  Total Resource Budget  458,789  Of which Resource DEL  453,689  Resource AME  5,100  Adjustments to include  -  Adjustments to include  -  Prior period adjustments  -  Adjustments to remove Consolidated Fund Extra Receipts in the resource budget Other adjustments  -  Total Resource Estimate  458,789 693  Cabinet Office  Supplementary Estimates, 2013-14  Part III Note B - Analysis of Departmental Income '000 Revised Plans  Voted Resource DEL  -174,678  Of which Administration Sales of Goods and Services  -162,587  Of which A Support to the Cabinet, the PM  the Deputy PM  -9,212  C National Security  -380  D Efficiency and Reform  -48,092  E Government Innovation Group  -1,500  F Transactional Shared Services  -29,027  G Hosted Functions  -1,250  H Corporate Services Group  -73,126  Total Administration  -162,587  Programme Sales of Goods and Services  -9,591  Of which C National Security  -1,037  D Efficiency and Reform  -4,659  E Government Innovation Group  -800  G Hosted Functions  -1,381  H Corporate Services Group  -1,714  Interest and Dividends  -2,500  Of which D Efficiency and Reform  -2,500  Total Programme  -12,091  Total Voted Resource Income  -174,678  Voted Capital DEL  -434  Of which Programme Repayments  -434  Of which E Government Innovation Group  -150  H Corporate Services Group  -284  Total Programme  -434  Total Voted Capital Income  -434  694  Cabinet Office  Supplementary Estimates, 2013-14  Part III Note C - Analysis of Consolidated Fund Extra Receipts No CFER income or receipts are expected in 2013-14"], ["2014-treasury-dec-Partnerships_Salaried_member_rules.txt", " The following paragraphs provide a summary of these conditions and Chapter 2 sets out the details and provides a range of examples and scenarios"], ["2014-treasury-dec-Public_Service_Pensions_Valuations_and_Employer_Cost_Cap_Directions_2014_archived_version.txt", " The Local Government Pension Scheme Benefits, Membership and Contributions Scotland Regulations 2008"], ["2014-treasury-dec-main_supply_estimates_2014_2015_print.txt", "  111  National Health Service Pension Scheme  Main Estimates, 2014-15  Part III Note D - Explanation of Accounting Officer responsibilities The Accounting Officer prepares resource accounts for each financial year"], ["2014-treasury-dec-37630_Budget_2014_Web_Accessible.txt", "16 Identifying a specific numerical level of debt above which there are sustainability risks is difficult, and every country\u2019s situation is different"], ["2014-treasury-dec-main_supply_estimates_2014_2015_web.txt", " Part I of each Estimate forms the basis of a Supply Resolution"], ["2014-treasury-dec-07._2013-14_DEPARTMENT_PURPLE.txt", " No information about these claims is disclosed as disclosure might prejudice the outcome of these claims"], ["2014-treasury-dec-main_supply_estimates_2014_2015_print.txt", "  Allocated in Vote on Account  Voted Total  Balance to complete or surrender  Departmental Expenditure Limit Resource Capital  36,436,498,000 7,506,926,000  16,233,989,000 4,389,287,000  20,202,509,000 3,117,639,000  Annually Managed Expenditure Resource Capital  3,425,374,000 -  1,192,779,000 -  2,232,595,000 -  -  -  -  36,901,939,000  16,704,451,000  20,197,488,000  Non-Budget Expenditure Net cash requirement  343  Ministry of Defence  Main Estimates, 2014-15  Part II Subhead detail '000 2014-15  2013-14  Plans  Provisions  Resources  Capital  Administration  Resources  Capital  Programme  Gross  Income  Net  Gross  Income  Net  Gross  Income  Net  Net  Net  1  2  3  4  5  6  7  8  9  10  11  Spending in Departmental Expenditure Limits DEL Voted expenditure 1,866,206  -  1,866,206  35,693,682  -1,123,390  34,570,292  8,027,950  -521,024  7,506,926  -  -  -  37,798,415  7,840,900  9,138,562  -  173,804  -  4,480,567  -  1,726,947  -  5,933,100  -  1,963,320  -  -1,215,381  -  9,966,464  -  210,693  -  -  4,519,000  -  3,201,332  -  -161,137  -  -11,545  963,940  -  2,132,325  -  23,267  -  145,102  -  20,281  -  144,988  -  Of which A Provision of Defence Capability Service Personnel Costs -  -  -  8,816,134  -  8,816,134  B Provision of Defence Capability Civilian Personnel Costs -  -  -  454,277  -  454,277  -  4,482,642  C Provision of Defence Capability Infrastructure costs -  -  -  4,482,642  -  -  1,835,871  -  -  6,441,312  -  1,835,871  -  6,441,312  -  -  1,907,141  -  -  -  -  1,907,141  -1,114,126  -1,114,126  -  -  9,449,975  -  -  241,911  -  9,449,975  -  -  -  241,911  -  -  -  -  -  -  -  -  -  -  -  -  -  -  -  -  -  1,041,647  -  -  1,844,102  -  -  -  -  -  -  -  -  -  -  -  -  -  -  -  -  -  3,656,000  -  3,656,000  4,344,823  -  4,344,823  -  -  -342,000  -342,000  1,556  -179,024  -177,468  -  -  -  -  1,041,647  O Provision of Defence CapabilityAdministration Civilian Personnel Costs 1,844,102  -  -  -  N Provision of Defence Capability Research and Development Costs -  -  -  M Provision of Defence Capability New Loans and Loan Repayment -  -  -  L Provision of Defence Capability Fiscal Assets  Estate Disposal -  -  -  K Provision of Defence Capability Other Capital Fiscal -  -  -  -  J Provision of Defence Capability Capital Single Use Military Equipment -  -  -  I Provision of Defence Capability Cash Release of Provisions Costs -  -  -  H Provision of Defence Capability Depreciation and Impairments Costs -  -  -  G Provision of Defence Capability Receipts and other Income -  -  -  F Provision of Defence Capability Other Costs and Services -  -  -  E Provision of Defence Capability Equipment Support Costs -  -  -  D Provision of Defence Capability Inventory Consumption -  -  -  -  -  -  -  -  -  -  -  P Provision of Defence Capability Administration Other Costs and Services 22,104  -  22,104  -  -  -  Q Operations Service Personnel Staff Cost -  -  -  55,025  -  55,025  -  6,803  R Operations and Peacekeeping Civilian Personnel Staff Costs -  -  -  6,803  -  -  -  -  -  -  -  -  S Operations Infrastructure Costs -  -  -  -  62,134  -  -  62,134  -  344  -  -  -  Ministry of Defence  Main Estimates, 2014-15  Part II Subhead detail continued  '000  2014-15 Plans  2013-14 Provisions  Resources  Capital  Administration Gross  Income  1  Net  2  Gross  3  Income  4  5  Net  Gross  Income  Net  6  7  8  9  T Operations Inventory Consumption -  -  -  170,525  -  170,525  U Operations Equipment Support Costs -  -  -  199,402  -  199,402  -  133,313  -  133,313  -  -  -  -9,264  -9,264  -  152,810  -  152,810  -  -  2,926  -  2,926  -  -  -  -  -  -  -  -  -  -  -  522  -  522  -  -  Net  10  11  455,485  -  423,756  -  -  -  230,798  -  -24,782  -  621,267  -  3,983  -  -  145,773  -  144,669  25,000  -  55,792  -  -  -  -  -  -  -  -  -  -  13,296  -  13,296  9,861  -  9,861  -  -  -  -  -  -  174,907  2,414  -  2,414  199,137  2,808  34,570,292  8,027,950  -521,024  7,506,926  37,798,415  7,840,900  -  -  -  2,600,621  50,000  -  -  -  1,213,828  -  -  -  -  419,744  50,000  -  -  -  -210,693  -  -  -  -  277,456  -  -  -  -  7,500  -  -  -  -  -3,983  -  -  -  -  896,769  -  64,405  -  64,405  -  174,907  -  1,866,206  35,693,682  -1,123,390  -  -  -  AD Non Departmental Public Bodies Costs -  -  -  AC Conflict Pools Resource Costs -  -  -  AB Operations Research and Development Costs -  -  -  -  AA Operations Other Capital Fiscal -  Net  -  -  Z Operations Capital Single Use Military Equipment -  -  -  Y Operations Cash Release of Provisions Costs -  -  -  X Operations Depreciation and Impairment Costs -  -  -  -  W Operations Receipts and other Income -  Capital  -  -  V Operations Other Costs and Services -  Resources  Programme  -  -  Total Spending in DEL 1,866,206  -  Spending in Annually Managed Expenditure AME Voted expenditure -  -  -  3,425,374  -  3,425,374  Of which AE Provision of Defence Capability Depreciation and Impairment Costs -  -  -  1,949,205  -  -  1,949,205  -  541,177  AF Provision of Defence Capability Provisions Costs -  -  -  541,177  -  AG Provision of Defence Cash Release of Provisions Costs -  -  -  -241,911  -  -241,911  -  299,271  AH Movement On Fair Value of Financial Instruments -  -  -  299,271  -  AI Operations Provisions -  -  -  5,573  -  5,573  -  -2,926  AJ Operations Cash Release of Provisions Costs -  -  -  -2,926  -  AK War Pensions Benefits Programme costs -  -  -  874,985  -  874,985  345  Ministry of Defence  Main Estimates, 2014-15  Part II Subhead detail continued  '000  2014-15 Plans  2013-14 Provisions  Resources  Capital  Administration Gross  Income  1  Resources  Capital  Programme Net  2  Gross  3  Income  4  5  Net  Gross  Income  Net  Net  Net  6  7  8  9  10  11  Total Spending in AME -  -  -  3,425,374  -  3,425,374  -  -  -  2,600,621  50,000  -  1,866,206  39,119,056  -1,123,390  37,995,666  8,027,950  -521,024  7,506,926  40,399,036  7,890,900  -  1,866,206  39,119,056  -1,123,390  37,995,666  8,027,950  -521,024  7,506,926  40,399,036  7,890,900  Non Voted Expenditure -  -  -  -  -  -  -  -  -  -  Total for Estimate 1,866,206  Of which Voted Expenditure 1,866,206  346  Ministry of Defence  Main Estimates, 2014-15  Part II Resource to cash reconciliation '000 2014-15 Plans Net Resource Requirement  2013-14 Provisions  2012-13 Outturn  39,861,872  40,399,036  37,740,973  7,506,926  7,890,900  7,807,987  -10,466,859  -9,768,773  -8,675,632  -11,851,261  -12,079,015  -10,337,560  -546,750  -427,244  -288,971  Departmental Unallocated Provision  -  -  -  Supported capital expenditure revenue  -  -  -  Prior Period Adjustments  -  -  -  Other non-cash items  -  -  -4,333  -177,321  -201,945  -129,862  176,506  184,409  183,545  294,072  710,280  274,072  Net Capital Requirement Accruals to cash adjustments Of which Adjustments to remove non-cash items Depreciation New provisions and adjustments to previous provisions  Adjustment for NDPBs Remove voted resource and capital Add cash grant-in-aid  Adjustments to reflect movements in working balances Increase   Decrease - in stock Increase   Decrease - in debtors  55,201  604,881  35,121  1,337,857  1,275,185  1,317,887  244,837  164,676  274,469  -  -  -  Consolidated Fund Standing Services  -  -  -  Other adjustments  -  -  -  36,901,939  38,521,163  36,873,328  Increase -  Decrease  in creditors Use of provisions  Removal of non-voted budget items Of which  Net Cash Requirement  347  Ministry of Defence  Main Estimates, 2014-15  Part III Note A - Statement of Comprehensive Net Expenditure  Reconciliation Table '000 2014-15 Plans  2013-14 Provisions  2012-13 Outturn  Gross Administration Costs Less Administration DEL Income  1,866,206  2,155,592  2,144,730  -  -  -  Net Administration Costs  1,866,206  2,155,592  2,144,730  Gross Programme Costs  36,357,032  36,662,588  33,913,080  Less Programme DEL Income  -1,123,390  -1,240,163  -1,276,681  Programme AME Income  -  -  -  Non-budget income  -  -  -  Net Programme Costs  35,233,642  35,422,425  32,636,399  Total Net Operating Costs  37,099,848  37,578,017  34,781,129  33,429,637  34,762,720  32,675,215  Of which Resource DEL Capital DEL  -  -  -  3,670,211  2,815,297  2,105,914  Capital AME  -  -  -  Non-budget  -  -  -  -  -  -  -  -  -  Capital in the SoCNE  -  -  -  Grants to devolved administrations  -  -  -  Non-Budget Consolidated Fund Extra Receipts in the SoCNE  -  -  -  2,762,024  2,821,019  2,959,844  39,861,872  40,399,036  37,740,973  Resource DEL  36,436,498  37,798,415  35,874,176  Resource AME  3,425,374  2,600,621  1,866,797  Grants to devolved administrations  -  -  -  Prior period adjustments  -  -  -  -  -  -  -  -  -  39,861,872  40,399,036  37,740,973  Resource AME  Adjustments to include Departmental Unallocated Provision resource Consolidated Fund Extra Receipts in the budget but not in the SoCNE Adjustments to remove  Other adjustments Total Resource Budget Of which  Adjustments to include  Adjustments to remove Consolidated Fund Extra Receipts in the resource budget Other adjustments Total Resource Estimate  348  Ministry of Defence  Main Estimates, 2014-15  Part III Note B - Analysis of Departmental Income 2014-15 Plans  Voted Resource DEL  '000 2013-14 Provision  2012-13 Outturn  -1,123,390  -1,240,163  -1,276,681  -900,898  -998,163  -973,026  -891,634  -973,381  -948,399  -9,264  -24,782  -24,498  -  -  -129  -  -  -33,694  -  -  -33,694  -222,492  -242,000  -269,961  -222,492  -242,000  -266,774  -  -  -3,187  -1,123,390  -1,240,163  -1,276,681  -1,123,390  -1,240,163  -1,276,681  -521,024  -161,137  -29,108  -342,000  -161,137  -23,589  -  -  -571  -342,000  -161,137  -63,685  -  -  40,667  -179,024  -  -5,519  -179,024  -  -5,519  -521,024  -161,137  -29,108  -521,024  -161,137  -29,108  Of which Programme Sales of Goods and Services Of which G Provision of Defence Capability Receipts and other Income W Operations Receipts and other Income AC Conflict Pools Resource Costs Interest and Dividends Of which G Provision of Defence Capability Receipts and other Income Other Income Of which G Provision of Defence Capability Receipts and other Income W Operations Receipts and other Income Total Programme  Total Voted Resource Income Voted Capital DEL Of which Programme Sales of Assets Of which J Provision of Defence Capability Capital Single Use Military Equipment L Provision of Defence Capability Fiscal Assets  Estate Disposal Z Operations Capital Single Use Military Equipment Repayments Of which M Provision of Defence Capability New Loans and Loan Repayment Total Programme  Total Voted Capital Income  349  Ministry of Defence  Main Estimates, 2014-15  Part III Note C - Analysis of Consolidated Fund Extra Receipts No CFER income or receipts are expected in 2014-15, 2013-14 or 2012-13"], ["2014-treasury-dec-New_Clause_1.txt", " The hire cap is to be allocated amongst the lessors as a whole in such as way as is just and reasonable"], ["2014-treasury-dec-10460-001_National_Loans_Fund_Account.for_web.txt", " The NLF is not party to either the bilateral loan to Ireland or the EU financial assistance arrangements"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", " The Treasury designates bodies for inclusion within the WGA based on decisions made by the ONS"], ["2014-treasury-dec-10459.Consolidated_Fund.for_web.txt", " The contingent liability in the first table below was reported under IAS 37 last year but falls outside the scope of IAS 37 this year as the likelihood that Member States will be called upon to pay the remaining capital is now judged to be remote"], ["2014-treasury-dec-OLD_complete_v3.txt", "5 million in IT change costs"], ["2014-treasury-dec-PU1624_final__web_.txt", "99 Departments should determine the accounting treatment, checking in cases of doubt with their NAO auditors on the application of the FReM in specific cases and with the Treasury's Government Financial Reporting GFR team on the interpretation of the FReM more generally"], ["2014-treasury-dec-FRAB__119__05_-_EPSAS_governance_consultation_paper.txt", " A first meeting of a Task Force of experts delegated from EU Member States government authorities took place on 2 October 2013 to exchange views on possible future governance arrangements and on the underlying key principles"], ["2014-treasury-dec-STRENGTHENING_PENALTIES_FOR_OFFSHORE_NON_COMPLIANCE.txt", "1 These Regulations are made upon the first exercise of the power contained in paragraph 45 and 6 of Schedule xxx the Schedule to the Finance Act 2015 the Act which was passed on XXX March 2015"], ["2014-treasury-dec-FRAB__120__07_-_Annex_C_-_FT_ARM_14-15.txt", " The investment is initially recognised at cost"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", " HM Treasury and the DMO work together to achieve this, with HM Treasury\u2019s role being to make arrangements for a forecast of the daily net flows into or out of the NLF its objective in so doing is to provide the DMO with timely and accurate forecasts of the expected net cash position over time"], ["2014-treasury-dec-Diverted_Profits_Tax.txt", " Schedule 1 sets out provisions for the recovery of diverted profits tax from the UK-representative of a non-UK resident company and from any company that is related to the non-resident company"], ["2014-treasury-dec-PU1624_final__web_.txt", " at below OMV in the future"], ["2014-treasury-dec-37630_Budget_2014_Web_Accessible.txt", "2  Cyclically-adjusted surplus on current budget1 June 2010 forecast -1"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", "  Qualified audit opinion relating to the WGA boundary 2"], ["2014-treasury-dec-Letter_from_the_Governor_to_the_Chancellor.txt", " I would be grateful if you would confirm that you are content with the proposed changes, and that the scheme remains within the remit of the Bank"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", " 32  Budget 2014  3763002RedBookChap 1AB"], ["2014-treasury-dec-BRRD_impact_assessment_revised.txt", " A number of wider impacts have been considered for these measures and are detailed below"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " The amendments made by this clause will have effect for all transfers of such property made or treated as made on or after 3 December 2014"], ["2014-treasury-dec-Scotland_analysis__Fiscal_policy_and_sustainability.txt", " Given the uncertainty around the welfare policies that might be taken forward in an independent Scotland, the additional costs associated with these policies are not reflected in HM Treasury\u2019s projections"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", " HM Treasury\u2019s Managing Public Money and detailed summarisation schedule completion guidance on the subject should be followed"], ["2014-treasury-dec-assurance_frameworks_191212.txt", "Assurance frameworks  December 2012  Assurance frameworks  December 2012  Official versions of this document are printed on 100 recycled paper"], ["2014-treasury-dec-PU1719_HMT_Science_.txt", " I may be given credit for having blazed the trail, but when I look at the subsequent developments I feel the credit is due to others rather than to myself"], ["2014-treasury-dec-Wales_Bill_Command_Paper_-_English.txt", " Details are set out from paragraph 52 below"], ["2014-treasury-dec-main_supply_estimates_2014_2015_web.txt", "  497  Department for Work and Pensions  Main Estimates, 2014-15  Part III Note K - Contingent Liabilities Nature of liability  '000  Contingent liabilities disclosed under IAS 37 Remploy Limited The Secretary of State for Work and Pensions has given a formal guarantee in respect of Remploy Unquantifiable Limited"], ["2014-treasury-dec-PESA_2014_-_print.txt", " Environment protection 6"], ["2014-treasury-dec-Partnerships_Mixed_membership_partnerships__Alternative_investment_fund_managers__Transfer_of_assets___income_Streams_through_partnerships.txt", " 31  P meets the enjoyment conditions in relation to part of the profit allocated PQR Ltd in the years prior to his retirement"], ["2014-treasury-dec-New_Clause_1.txt", "  5  If an associated person enters into arrangements the main purpose or one of the main purposes of which is to secure that section 356N 2 does not apply in relation to one or more payments to any extent, that provision applies in relation to the payments to the extent it would not otherwise do so"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", "  Where preparers consider it necessary to adjust retrospectively for changes in accounting policies or material errors, they should first consult DH to ensure that the budgeting and Estimates implications have been properly considered"], ["2014-treasury-dec-Wales_Bill_-_Explanatory_Notes_-_Report_Stage_-_Welsh_Language_Version_10_6_14_pdf.txt", "  Mae adran 116F newydd yn disgrifio\u2019r amgylchiadau lle y gall seneddwr yn cynrychioli\u2019r Alban fod yn drethdalwr yng Nghymru"], ["2014-treasury-dec-elps_main_doc_final.txt", " The Treasury will make details available at the appropriate time, establishing a closure process that accords with the law and best practice at the time"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", " 17 Chapter 1 Annex 1 cont - Accounts Directions structure "], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", "  Our year ahead  the Treasury in 2014-15 1"], ["2014-treasury-dec-elps_main_doc_final.txt", " Subsequent years future loss payments will be paid on calendar year in arrears"], ["2014-treasury-dec-FRAB__119__08_-_Annex_G1_-_DEPARTMENT_YELLOW_2013-14.txt", " Reconciliation of outturn to net operating cost and against Administration Budget SOPS3"], ["2014-treasury-dec-Public_Spending_Statistics_July_2014_consolidated_revised.txt", " 3 Reflects timing difference between the latest OSCAR and other source data and the data underlying the Public Sector Finances statistical bulletin"], ["2014-treasury-dec-EEA_Accounts_2013-14_-_web.txt", " At 31 March 2014, credit exposures to issuers of money market instruments and debt securities less debt securities  short positions stood at 40,094m 2013 38,671m"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", " The Department for Business, Innovation and Skills, through the Skills Funding Agency, and local authorities, provided funding to further education colleges in England and Wales for research and provision of further education courses"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " New section 30B1 enables HMRC to make regulations for the purpose of administering the credit"], ["2014-treasury-dec-Govt_amdts_42_and_43_BPRA_clause_61__Govt_NC3_and_NS_2_GBER.txt", " Enterprise zone allowances  Expenditure on certain activities is excluded from the scheme, for example, steel and shipbuilding"], ["2014-treasury-dec-Yemen.txt", " Listed on 26022021 Last Updated 06042021 Group ID 14064"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", " Since Budget 2013, economic growth has exceeded forecasts, inflation is below target, and the deficit has been reduced year on year"], ["2014-treasury-dec-supplementary_estimates_and_new_estimates_2013_14_120214_correction.txt", " Section D4D5 An increase in income offset by expenditure within programme budget for Efficiency and Reform including Public Services Network and Digital Inclusion  4,659,000  -4,659,000  xlvii"], ["2014-treasury-dec-PESA_2014_-_print.txt", "2 Cultural services 8"], ["2014-treasury-dec-44695_Accessible.txt", "  Access to finance 1"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", "  183  Consultation draft  1  1  Extension of ring fence expenditure supplement Schedule 1 contains provision enabling the ring fence expenditure supplement to be claimed for an additional 4 accounting periods and as a result repeals provision for the extended ring fence expenditure supplement for onshore activities"], ["2014-treasury-dec-FRAB__119__02_-_IFRS_13_Fair_Value_Measurement.txt", " Apart from these assets, however, both the FReM and Code require all other classes of asset to be held at fair value"], ["2014-treasury-dec-Scotland_analysis__Fiscal_policy_and_sustainability.txt", "0  FSR 2013 Low production  Source Office for Budget Responsibility HM Revenue  Customs"], ["2014-treasury-dec-PU1624_final__web_.txt", " Whilst there is no such concept of materiality in budgets the database goes down to the nearest 1,000"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_web.txt", " We ensure that people with disabilities can access our service by offering text-phone, web-chat and accessible locations for face-to-face advice"], ["2014-treasury-dec-Modernising_the_taxation_of_corporate_debt_and_derivative_contracts.txt", " New section 455B provides a new anti-avoidance rule to counteract loan-related tax advantages\u2019 arising from relevant avoidance arrangements\u2019, by way of just and reasonable adjustments to credits and debits under Part 5"], ["2014-treasury-dec-Chargeable_gains_roll-over_relief.txt", "  FINANCE BILL 2014  Commencement 8"], ["2014-treasury-dec-2902216_ScotlandAnalysis_Conclusion_acc2.txt", " The UK Government has set out to provide voters in Scotland with the relevant facts to inform their historic decision"], ["2014-treasury-dec-IFRS_16_Leases_-_Supplementary_budgeting_guidance_December_2020_for_publication.txt", " Departments and spending teams should, therefore, note that the fiscal impact of a non-property lease, when a lessee, is not aligned to the budgeting impact"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", " These entities, which are all relatively small in size, are listed below              Audit Scotland The Crown Estate Electoral Commission Independent Parliamentary Standards Authority National Assembly for Wales National Audit Office Northern Ireland Assembly Northern Ireland Audit Office Parliamentary Ombudsman Scottish Parliament Wales Audit Office Westminster Parliament  Public sector financial institutions There are a number of financial institutions that would satisfy the criteria set out in the GRAA and are classified as public sector entities by ONS the Royal Bank of Scotland, Lloyds Banking Group, Northern Rock Asset Management plc, and Bradford and Bingley plc"], ["2014-treasury-dec-main_supply_estimates_2014_2015_web.txt", "  The following types of income cannot be used as departmental income   Taxation, regulatory controls, including certain statutory licences, duties, fines, penalties"], ["2014-treasury-dec-HM_Treasury_staff_survey_results_2014.txt", "com  Strongly agree  Strongly agree  Agree  Agree  Neither  Neither  Disagree  Disagree  Strongly disagree   Positive  Difference from CS2014  Difference from previous survey   indicates a variation in question wording from your previous survey  Strongly disagree  39  0  HM Treasury 2014  Page 8  HM Treasury Returns  998  Response rate  89  Civil Service People Survey 2014  indicates statistically significant difference from comparison  All questions by theme  92  1  3   1   B59 I believe I would be supported if I try a new idea, even if it may not work  76  -1  7   3   76  -1  11   6   B61 When I talk about HM Treasury I say we rather than they  81  -3   12   2   B62 I have some really good friendships at work  70  -1  -5   -9   B60  My performance is evaluated based on whether I get things done, rather than solely follow processes  www"], ["2014-treasury-dec-AS2014_policy_costings_final.txt", " This measure is effective from April 2015"], ["2014-treasury-dec-survivor-benefits-in-occupational-pension-schemes.txt", " However, following the introduction of civil partnerships those that do provide survivor benefits to surviving opposite sex spouses have been required to provide them to surviving civil partners"], ["2014-treasury-dec-Fuel_duty_-_aqua_methanol.txt", " In regulation 3 construction of references to hydrocarbon oil etc in the Oil Act a after paragraph 2A insert 2B The references to hydrocarbon oil in the following provisions of the Oil Act are to be construed as including references to aqua methanol a section 151 drawback of duty on exportation etc b section 20AA1a power to allow reliefs c section 212 regulations with respect to hydrocarbon oil d paragraphs 3 and 11 of Schedule 3 subjects for regulations e paragraphs 17 and 21 of Schedule 4 subjects for regulations"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", "2 Price risk Available-for-sale assets HM Treasury is exposed to price risk for the equity securities it holds as available-for-sale assets"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " In most cases the fraction is one-half, but a smaller fraction applies in some cases"], ["2014-treasury-dec-07._2013-14_DEPARTMENT_PURPLE.txt", "3  Change to Impairments  000 Balance as at 1 April  Receivables on the statement of financial position are reported after the deduction of the estimated value of Impairments"], ["2014-treasury-dec-OOTLAR_19_March_2014__1_.txt", " Section 99 FA 2013 details the amount chargeable by reference to various bands into which a dwelling falls based on prescribed valuation dates"], ["2014-treasury-dec-44695_Accessible.txt", "226 Expansion of effective academy chains  The government will provide 10 million to drive up educational standards in areas of the north with the weakest provision by helping outstanding local academies sponsor local schools and supporting the expansion of the very best academy chains"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " Subsection 4a provides that any apportionment for qualifying loan relationship profits of accounting periods which straddle 5 December 2013 should be made in accordance with section 1172 of CTA 2010 an apportionment on a time basis"], ["2014-treasury-dec-20140310_bailin_section48p_order_CONSULTATION_DRAFT_FINAL_FINAL__2_.txt", " d Section 48B was inserted by the Financial Services Banking Reform Act 2013 c"], ["2014-treasury-dec-Aggregates_levy_-_credits_in_Northern_Ireland.txt", "  Equalities impacts  This measure concerns the taxation of businesses and there will be no direct impact on individuals"], ["2014-treasury-dec-130731_Final_IA_-_SAR_for_PSSs_Signed.txt", " In accordance with the One-in, One-out OITO Rule guidance, this policy is out of scope of OITO as it is a measure which deals with issues falling under the OECD 2004 definition of financial systemic risk10"], ["2014-treasury-dec-Govt_NC5_and_NS4_Tax_relief_for_theatrical_production_.txt", "  Policy objective The measure aims to encourage and support theatre production in the UK, with particular emphasis on touring productions"], ["2014-treasury-dec-FRAB__120__03_-_Annex_A__ITC_and_WG_Report.txt", " This consultation is seeking interested parties views on this issue in the questions below"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", "1 billion of loans provided by HM Treasury and FSCS to Bradford and Bingley and NRAM eliminated on consolidation"], ["2014-treasury-dec-SDPR_Update_September_2014___published_as_Clarifications_.txt", " After 8 December 2000 the MVA was applied to the Overall Policy Value Note 3 to the Market Value Adjustment MVA tables Tables 18 to 22 Until around June 1996 or later the adjustment was calculated and applied manually by Equitable Life"], ["2014-treasury-dec-Stamp_Duty_15.txt", " This change applies to you if you are buying a home in the UK for over 125,000"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", " Other planned changes in net short-term debt5 Change in Ways and Means Advance 3"], ["2014-treasury-dec-BRRD_impact_assessment_revised.txt", " Effective action at this stage can prevent a firm entering resolution, and therefore avoid creditors experiencing losses, and the other costs associated with resolution"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", " Loans where an individual assessment is made include all loans in possession or held for sale with a Law of Property Act LPA\u2019 receiver and others which management consider to be individually impaired, for example where a fraud has been uncovered"], ["2014-treasury-dec-PESA_2014_-_print.txt", " The GDP data used in this publication are those given in Annex F"], ["2014-treasury-dec-FRAB__120__03_-_Annex_A__ITC_and_WG_Report.txt", " They do this through overseeing performance and setting the strategic direction of the school, acting as the custodians of the property assets and by considering the future status of the school"], ["2014-treasury-dec-supplementary_estimates_and_new_estimates_2013_14_120214_correction.txt", "  -400,000,000  -400,000,000  -179,382,000  Total change in Net Cash Requirement  0  183  -179,382,000  -179,382,000  Department for Communities and Local Government  Supplementary Estimates, 2013-14  Part I  Voted  Departmental Expenditure Limit - DCLG Communities Resource Capital  Non-Voted  Total  -527,338,000 -298,027,000  -  -527,338,000 -298,027,000  397,564,000 1,000,000  -  397,564,000 1,000,000  Annually Managed Expenditure Resource Capital  10,906,152,000 -400,000,000  -  10,906,152,000 -400,000,000  Total Net Budget Resource Capital  10,776,378,000 -697,027,000  -  10,776,378,000 -697,027,000  Departmental Expenditure Limit - DCLG Local Govt"], ["2014-treasury-dec-44695_Accessible.txt", " Unused borrowing allowances at 31 January 2015 will continue to be available to drawdown in this period and additional borrowing allowances will be generated only through positive net lending to SMEs"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", "  15  6  Section 9B period for which election under section 9A has effect is amended as follows"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", " The key assumptions that impact on the value of the loan book are the discount rate used, graduate earnings, and the base rate cap"], ["2014-treasury-dec-scotland_analysis_fiscal_policy_and_sustainability_print.txt", "37 In the event of independence, the allocation of the national debt would also be subject to negotiation"], ["2014-treasury-dec-140915_HZ_FAQs_FINAL.txt", " Why does Government think it is going to get its money back when commercial lenders won\u2019t lend We expect to recover the loans we make and investment decisions will follow a process of due diligence"], ["2014-treasury-dec-Diverted_Profits_Tax.txt", " The diverted profits tax is a new charge on diverted profits"], ["2014-treasury-dec-10460-001_National_Loans_Fund_Account.for_web.txt", "5 billion from 1,242"], ["2014-treasury-dec-OLD_complete_v3.txt", " Vehicle excise duty classic vehicle exemption"], ["2014-treasury-dec-PU1719_HMT_Science_.txt", "  Each of these technologies has very high potential for global markets and long-term benefits for society, and capable of wide-ranging application across industries and sectors to create new products and services"], ["2014-treasury-dec-EEA_Accounts_2013-14_-_print.txt", " Value at Risk The Bank monitors and controls market risk primarily by using a Value at Risk VaR model, which estimates the maximum expected loss for the portfolio, at a specified confidence level, over a defined period of time"], ["2014-treasury-dec-OOTLAR_19_March_2014__1_.txt", "  Impact on business including civil society organisations  The higher rate of MGD will affect in the region of 400 businesses providing gaming machines where the charge payable for playing can exceed 5"], ["2014-treasury-dec-39796_Cm_8847_Accessible.txt", " In the meantime, the Authority is focussed on ensuring success during the second term of the contract with NMP"], ["2014-treasury-dec-supplementary_estimates_and_new_estimates_2013_14_120214_correction.txt", "  355  The National Archives  Supplementary Estimates, 2013-14  356  Crown Prosecution Service  Supplementary Estimates, 2013-14  Crown Prosecution Service Introduction This Supplementary Estimate is required for the following purposes  Changes in budgets, non-budget voted provision and cash    Increases  Section B Resource requirement for the National Cyber Security Programme, CPS receive part of the fund from the Security and Intelligence Agencies"], ["2014-treasury-dec-06._2013-14_MAGENTA_PENSION_SCHEME.txt", "2  End-year revaluation of central funding provision Central funding  difference between provision for current year and outturn expenditure  11"], ["2014-treasury-dec-FSR_Gov_Cx_June_2014.txt", " Introducing the discussion, the Governor noted that the recovery in advanced economies had continued"], ["2014-treasury-dec-FRAB__120__03_-_Annex_A__ITC_and_WG_Report.txt", " However, the decision maker for this process is the local authority"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_print.txt", " Total trade and other payables for the year ended 31 March 2014 were 7"], ["2014-treasury-dec-Depositor_preference_SI_30-6-14.txt", " So much of any amount owed at the relevant date by the debtor to one or more eligible persons in respect of an eligible deposit as exceeds any compensation that would be payable in respect of the deposit under the Financial Services Compensation Scheme to that person or those persons"], ["2014-treasury-dec-OLD_complete_v3.txt", "  Background to the measure At Budget 2014 the Government announced a lowering of the 2 million ATED entry threshold to 500,000"], ["2014-treasury-dec-44695_Autumn_Statement__Print_ready_.txt", "208 To reduce distortions and improve the fairness of the tax system, Autumn Statement announces that the government will reform SDLT on residential property with immediate effect"], ["2014-treasury-dec-Govt_NC6_exclusion_of_incentivised_electricity_or_heat_generation_activities.txt", " Legislation already exists at section 198A and 309A to exclude the generation or export of electricity attracting Feed in Tariffs or overseas equivalents, with exceptions made for electricity generated or exported by community interest companies, community benefit societies, co-operative societies and Northern Irish industrial and provident societies"], ["2014-treasury-dec-44695_Autumn_Statement__Print_ready_.txt", " Finance Bill 2015 2"], ["2014-treasury-dec-frem_accounting_for_business_combinations_under_common_control_guidance.txt", " Transfer by Absorption"], ["2014-treasury-dec-131010_Letter_and_annexes_from_HMT_to_Govt_Actuary_2.txt", " c include, but are not limited to, assumptions about i mortality rates ii age retirement rates iii commutation iv early and late retirements v rates and severity of ill health retirements vi members\u2019 dependants vii resignations viii members opting out from and re-joining the scheme and ix promotional earnings increases"], ["2014-treasury-dec-elps_annex_final.txt", " It is assumed that the only premium paid was a notional premium of 100 mid-way through the first policy year"], ["2014-treasury-dec-44369_Cm_8958_accessible.txt", "3 In addition, the department has put in place a licence condition that means gaining suppliers must take all reasonable steps to avoid replacing a SMETS-compliant Smart Metering Equipment Technical Specifications meter with a dumb meter\u2019 on change of supplier"], ["2014-treasury-dec-FRAB_121_09__code_of_practice_on_local_authority_accounting.txt", " The changes in respect of a to e are anticipated to be reflected or be similar to those of the FReM"], ["2014-treasury-dec-PU1616_OTS_employee_benefits_final_report.txt", " If there are differences, these should be clear and well understood the principle must be that the definitions dovetail and that there is a commitment not to introduce any new differences"], ["2014-treasury-dec-37630_Budget_2014_Web_Accessible.txt", "149 The horserace betting levy  The government will consult shortly on extending the horserace betting levy to offshore bookmakers"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", " Staff costs and numbers Note 7"], ["2014-treasury-dec-Accelerated_payments_and_group_relief.txt", "  7  Section 219 circumstances in which an accelerated payment notice may be given has effect, in its application to that company in a case where section 2192a applies tax enquiry in progress, as if a for the purposes of section 2193, that amendment to the return had not been made, and b in section 2194, after paragraph c there were inserted d P has amended its company tax return, in accordance with paragraph 756 of Schedule 18 to FA 1998, in circumstances where pursuant to section 225A3, P has received i notice of the withdrawal of consent under paragraph 753 of that Schedule, or ii a copy of a notice containing directions under paragraph 754 of that Schedule, but paragraph 313 of that Schedule prevents that amendment having effect"], ["2014-treasury-dec-government_financial_reporting_manual_201314.txt", "7  Section 393 of the Companies Act 2006 and paragraphs 15 to 24 of IAS 1 Presentation of Financial Statements apply as interpreted"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", "8 The Treasury\u2019s SRP sets out the individual actions to reduce the deficit in the year ahead"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", "7  Year ended 31 March 2013  187  Whole of Government Accounts  overstatement NOTES All figures in  billions Source NAO analysis of WGA 2012-13  2"], ["2014-treasury-dec-spend04_sciencedoc_1_090704.txt", " The average annual growth rate in science funding, through the DTI and DfES, in the Spending Review 2004 period is 5"], ["2014-treasury-dec-PU1616_OTS_employee_benefits_final_report.txt", " During our early stages of research we learnt that FREs can stay in an individual\u2019s PAYE code even if they are no longer entitled to them"], ["2014-treasury-dec-FRAB__119__09_-_Draft_Code_of_Practice_on_Local_Authority_Accounting_2014-15_with_Annexes.txt", "  e  the surplus or deficit allocated to minority interests of the subsidiary during the reporting period"], ["2014-treasury-dec-PU1624_final__web_.txt", "  117  A  Differences between budgets and accounts  A"], ["2014-treasury-dec-FSR_Gov_Cx_June_2014.txt", "5 times the borrower\u2019s income"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " Subject to the terms of the trusts of the settlement, the trustees may do the following without infringing the behaviour requirement x  apply settled property for the benefit of a surviving spouse, civil partner or dependant of an eligible employee who has died for up to 12 months after the death or such shorter period as the trusts may provide, as if the recipient were that eligible employee,  x  comply with a written request from an individual not to receive the benefit of the settled property  x  apply settled property for charitable purposes as well as for the benefit of eligible employees  x  apply settled property only for the benefit of individuals who have been continuously employed by the company or by the group for a minimum period not exceeding 12 months preceding the payment,  RESOLUTION 84  x  FINANCE BILL 2014 CLAUSE 283 SCHEDULE 33  not apply settled property for the benefit of individuals who only qualify as eligible employees because they are office-holders in the company, provided this is because the trustees are prevented by the trusts from doing so  For these purposes, eligible employee\u2019 has the same meaning as in section 236J and settled property\u2019 includes the income arising from such property"], ["2014-treasury-dec-PU1632_Sustainability_Reporting_Guidance.txt", " phased implementation"], ["2014-treasury-dec-Statutory_exemption_for_trivial_benefits_in_kind.txt", "  2  After section 323 insert 323A Trivial benefits provided by employers 1  No liability to income tax arises in respect of a benefit provided by, or on behalf of, an employer to an employee or a member of the employee\u2019s family or household if conditions A to D are met"], ["2014-treasury-dec-PESA_2014_-_print.txt", "56 Public Corporations\u2019 Own-Financed Capital Expenditure  this line comprises the capital expenditure of public corporations net of any capital grants or loans given by its parent department and net of public corporations\u2019 market and overseas borrowing where that scores to departmental budgets"], ["2014-treasury-dec-MCD_draft_regulations.txt", " 5 The appropriate UK regulator must provide the information referred to in subparagraph 4 as soon as possible and, at the latest, within 14 days of the date of the direction given in accordance with section 332 withdrawing that person\u2019s status as an authorised person"], ["2014-treasury-dec-37630_Budget_2014_Web_Accessible.txt", "74 Budget 2014 announces the Government Property Unit will increase its work with local areas on better use of public sector assets, linking in with Growth Deals and building on the Strategic Land and Property Review"], ["2014-treasury-dec-supplementary_estimates_and_new_estimates_2013_14_120214_correction.txt", "  37,200,000  Section F Increase in gross programme spend for Departmental operating costs following the reduction of the CAP disallowance budget"], ["2014-treasury-dec-37630_Budget_2014_Web_Accessible.txt", " The UK labour market has proved more resilient than expected since the start of the financial crisis, with employment performing strongly compared to previous recessions and recoveries, as set out in Chart 1"], ["2014-treasury-dec-45502_Cm_8988_Accessible.txt", " For example the Ministry of Justice operates contracts with prison service third party providers, which place clear responsibilities on the provider and include references to relevant guidelines, legislation and policies"], ["2014-treasury-dec-Wales_Bill_-_Impact_Assessment_-_Report_Stage_-_Welsh_Language_Version_10_6_14_pdf.txt", " Disgrifiad o\u2019r opsiynau a ystyriwyd gan gynnwys gwneud dim Mae Llywodraeth y DU wedi derbyn argymhelliad y Comisiwn ar Ddatganoli yng Nghymru Comisiwn Silk y dylai Llywodraeth Cymru gael per i ddeddfu i gyflwyno trethi penodol yng Nghymru, gyda chytundeb Llywodraeth y DU"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " This includes profit which has been reallocated to the partner under the excess profit allocation rules in the new section 850C in Part 2 subsection 1b of new section 863I"], ["2014-treasury-dec-PU1638_policy_costings_bud_2014_with_correction_slip.txt", "  The tax base The tax base for this measure is CO2 emissions from fossil fuels burned to produce electricity"], ["2014-treasury-dec-MCD_draft_regulations.txt", " j Sections 207 to 211 were amended by paragraphs 18, 19 and 20 of Schedule 2 to the Financial Services Act 2010 and by paragraphs 1, 14, 15, 16, 17 and 18 of Schedule 9 to the Financial Services Act 2012"], ["2014-treasury-dec-Wales_Bill_-_Explanatory_Notes_-_Report_Stage_-_Final_10-6-14.txt", "  Subsection 6 disapplies the transitional rules in subsection 5 where certain events in relation to the transaction occur after Royal Assent"], ["2014-treasury-dec-FRAB_121_02_simplifying_and_streamlining_annual_report_and_accounts.txt", "  HM Treasury has no plans to make any changes to either the scope of audit or the certificate and report of the CAG"], ["2014-treasury-dec-supplementary_estimates_and_new_estimates_2013_14_120214_correction.txt", " The cost of items purchased is met by the employee, however the Department pays an annual fee to a third party provider for the operation of the contract"], ["2014-treasury-dec-201409forecomp.txt", "4  LFS unemployment rate Q4   5"], ["2014-treasury-dec-PSS_April_2014.txt", "5 of which other environmental levies 0"], ["2014-treasury-dec-MCD_annex_b_impact_assessment.txt", "ukcmlstatistics  analysis that we will only be able to complete using information gathered through consultation"], ["2014-treasury-dec-elps_main_doc_final.txt", "47 In particular, for CWP, AWP and Group schemes, there are a number of cases where there are incomplete or unreliable data, such as for the years prior to 1994 for Group scheme policies and for most overseas business"], ["2014-treasury-dec-PU1666_Help_to_Buy_mortgage_guarantee_scheme_quarterly_stats.txt", " The median household income for borrowers using the scheme was 42,597 which is in line with the median household income across the market for those buying a house with a mortgage 42,697"], ["2014-treasury-dec-45502_Cm_8988_Accessible.txt", "2 The Treasury\u2019s focus continues to remain with DH following the significant change in its structure"], ["2014-treasury-dec-PU1666_Help_to_Buy_mortgage_guarantee_scheme_quarterly_stats.txt", " As part of the monitoring of the scheme, the FPC will review the scheme in September 2014"], ["2014-treasury-dec-44695_Accessible.txt", " Once in force in all countries, these will prevent multinationals from exploiting differences between countries\u2019 rules to avoid tax  for example, by making use of financial hybrid instruments which are treated for tax purposes as debt in one country but equity in another, or by setting up a hybrid entity that is treated as taxable by one territory but not by another"], ["2014-treasury-dec-OOTLAR_19_March_2014__1_.txt", " Paragraph 15A holds that the relevant percentage is 100 per cent for gains accruing to the investor in 2012-13 and 50 per cent for gains accruing in 2013-14"], ["2014-treasury-dec-OOTLAR_19_March_2014__1_.txt", "25 VAT zero-rate for adapted motor vehicles for wheelchair users  The Government will consult on reform of the VAT zero-rate relief on the supply of motor vehicles adapted for the use of wheelchair users, to seek to better target the relief and reduce fraud, and to ensure that users of lower limb prosthetics can benefit from the relief"], ["2014-treasury-dec-FSCS_annual_report_2014_web.txt", " However, in the event of failure, a number of challenges can arise"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", "  7 A notice of appeal must state the grounds of appeal"], ["2014-treasury-dec-IUK_Routemap_Case_Study_Crossrail.txt", "  \u00a0  \u00a0This  \u00a0was  \u00a0conducted  \u00a0with  \u00a0support  \u00a0from  \u00a0the  \u00a0current  \u00a0 sponsor  \u00a0representative"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", "1 WGA boundary The Government Resources and Accounts Act GRAA requires HM Treasury to prepare WGA for a group of bodies each of which appears to HM Treasury a to exercise functions of a public nature, or b to be entirely or substantially funded from public money"], ["2014-treasury-dec-Trial_of_the_Pyx_Verdict_2014.txt", "  We then assayed each of the kilogram coins by comparing i  the gold kilogram coins with the standard trial plate of gold, and found that the metal of each coin was within the permitted variation from the standard fineness, the variations in parts per thousand being zero 0"], ["2014-treasury-dec-PU1624_final__web_.txt", "100 In some places this budgeting guidance summarises or describes accounting rules"], ["2014-treasury-dec-budget_2014_data_sources.txt", "ukuktihomeaboutuktiourperformanceofficialreports"], ["2014-treasury-dec-201409forecomp.txt", "0  CPI Q4, per cent 1"], ["2014-treasury-dec-FSCS_annual_report_2014_print.txt", " This borrowing was refinanced with longer-term loans from HM Treasury"], ["2014-treasury-dec-government_financial_reporting_manual_201314.txt", "2 shows outturn against the Administration Budget and a reconciliation to Administration income and expenditure included in the Statement of Comprehensive Net Expenditure"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_print.txt", " It does not include employer pension contributions"], ["2014-treasury-dec-OLD_complete_v3.txt", " Alongside this HMRC has looked into options aimed at increasing DOTAS compliance and transparency that can accompany these changes"], ["2014-treasury-dec-OLD_complete_v3.txt", " Approximately 5 per cent of sole-trader contractors 2000 may require additional support as legislation is introduced to make verification and online filing mandatory"], ["2014-treasury-dec-05._2013-14_NDPB_GREEN.txt", "  NDPB GREEN ILLUSTRATIVE ACCOUNTS  Provisions for liabilities and charges  Key provisions should be analysed"], ["2014-treasury-dec-PU1738_print_CMYK.txt", "  Management of EU funded schemes Expenditure on EU funded schemes D"], ["2014-treasury-dec-AS2014_policy_costings_final.txt", "15  The measures in the Autumn Statement do not, in aggregate, alter our GDP growth forecast"], ["2014-treasury-dec-2902216_ScotlandAnalysis_Conclusion_acc2.txt", " UK consumers currently pay more to send post to Dublin than they do to Belfast"], ["2014-treasury-dec-FRAB__120__07_-_Annex_C_-_FT_ARM_14-15.txt", " Details are needed of the bases of determining the fair value for different asset types and the methods the FT uses to ensure that the carrying values reflect Fair Value"], ["2014-treasury-dec-FRAB__120__07_-_Annex_C_-_FT_ARM_14-15.txt", "  6 Comply or explain  Council of Governors  Audit Committee  C"], ["2014-treasury-dec-Final_IA_-_ring-fencing_and_depositor_preference.txt", " alternative calibrations considered for the Governments Banking Reform White Paper"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", " 149118 Chapter 4 Annex 7 - Valuation Issues "], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " A corresponding disregard will be introduced to remove any liability for Class 1 NICs for any qualifying non-cash vouchers provided under the exemption"], ["2014-treasury-dec-SDPR_Update_September_2014___published_as_Clarifications_.txt", " Table of Contents After table insert Appendix B Initial annuity and bonus rates for WPA business  22"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", " Beyond this however, the entity must take ownership of the annual report and ensure that additional information is included where necessary to reflect the position of the NHS body within the community and give sufficient information to meet the requirements of public accountability"], ["2014-treasury-dec-Public_Spending_Statistics_July_2014_consolidated_revised.txt", " THE FINANCING OF LOCAL GOVERNMENT EXPENDITURE 7"], ["2014-treasury-dec-OLD_complete_v3.txt", " Sections 222 to 226B of the TCGA provides relief from CGT for a person\u2019s only or main residence private residence relief, which includes allowing a taxpayer with more than one residence for a period to determine which is his main residence"], ["2014-treasury-dec-FRAB__119__09_-_Draft_Code_of_Practice_on_Local_Authority_Accounting_2014-15_with_Annexes.txt", " Changes following the consultation process are tracked"], ["2014-treasury-dec-Wales_Bill_-_Explanatory_Notes_-_Report_Stage_-_Final_10-6-14.txt", " FINANCIAL EFFECTS  225"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", "htm  Financial instruments 4"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " Paragraph 116b provides that deposit-taker must keep a hold in place on the relevant account until all the necessary payments have been made to HMRC, at which point the deduction notice automatically ceases to have force"], ["2014-treasury-dec-elps_annex_final.txt", "  Assumptions This sub-section sets out the assumptions used to calculate the Relative Loss on WPA policies"], ["2014-treasury-dec-Service_Transformation_Challenge_Panel_-_Terms_of_Reference.txt", " The Panel will provide further support and challenge, and make a set of recommendations, on what needs to happen locally and nationally to increase the pace of integration between local public services"], ["2014-treasury-dec-45502_Cm_8988_Accessible.txt", " Paragraph 21 for more information on FSCS  IV"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", " 155123 Chapter 4 Annex 10 - NHS Transition Modified Absorption Accounting for 1 April 2013 Transfers "], ["2014-treasury-dec-OLD_complete_v3.txt", " Coastguard, medical, ambulance or paramedic services, and those transporting organs or other medical equipment"], ["2014-treasury-dec-44695_Autumn_Statement__Print_ready_.txt", "130 The government\u2019s action to boost housing supply and reform the planning system is working, with both housing starts and planning approvals at 6-year highs"], ["2014-treasury-dec-FRAB__120__07_-_Annex_C_-_FT_ARM_14-15.txt", "  Arrangements for monitoring improvements in the quality of health care and progress towards meeting any national and local targets, incorporating Care Quality Commission assessments and reviews and the NHS foundation trust\u2019s response to any recommendations made"], ["2014-treasury-dec-Treasury_minutes_print.txt", "  Recommendation implemented"], ["2014-treasury-dec-Public_Spending_Statistics_July_2014_consolidated_revised.txt", "3 Law courts  6,661  6,189  6,536  5,983  5,536  3"], ["2014-treasury-dec-36048_Cm_8774.txt", "94  Foreign FCO  74"], ["2014-treasury-dec-supplementary_estimates_and_new_estimates_2013_14_120214_correction.txt", " Section H7 A transfer from Corporate Services Group to HM Treasury to cover Joint ICT costs  -540,000  vii"], ["2014-treasury-dec-Wales_Bill_-_Impact_Assessment_-_Report_Stage_-_Welsh_Language_Version_10_6_14_pdf.txt", " Ond, ar hyn o bryd, nid oes yr un AC hefyd yn eistedd fel AS"], ["2014-treasury-dec-BRRD_impact_assessment_revised.txt", " These measures also reduce the likelihood of future financial crises"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", " Levies were usually set to recover associated costs, such as costs of supervision by a regulator"], ["2014-treasury-dec-government_financial_reporting_manual_201314.txt", "28 Departments, executive agencies that are not whole departments, NDPBs and trading funds should provide in their financial statements an analysis of the services for which a fee is charged, with a statement that the information is provided for fees and charges purposes, not for IFRS 8 purposes"], ["2014-treasury-dec-Scotland_analysis__Fiscal_policy_and_sustainability.txt", " These include the costs of higher interest rates for an independent Scottish state to borrow, the net costs of setting up new institutions, and the net costs of funding the Scottish Government\u2019s White Paper policies including the potential economic benefits"], ["2014-treasury-dec-37630_Budget_2014_Web_Accessible.txt", "  2  National Accounts measure, gross of reduced liability tax credits"], ["2014-treasury-dec-03._2013-14_DEPARTMENT_YELLOW.txt", " In respect of the defined contribution schemes, the department recognises the contributions payable for the year"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " 2 Paragraph 6A3 of Schedule 32 to FA 2014 partnerships effect of notices surrender of losses ineffective inserted by paragraph 105 of this Schedule has effect in relation to an amount specified in a notice in accordance with paragraph 41d of that Schedule inserted by paragraph 102 of this  106  Consultation draft Schedule 2  Repeals  9  Schedule whether the consent to a claim for group relief was given, or the claim itself was made, before or on or after the day on which this Act is passed"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " New subsection 34510 defines a corresponding ordinary holding"], ["2014-treasury-dec-supplementary_estimates_and_new_estimates_2013_14_120214_correction.txt", " In discharging these responsibilities, particular regard is given to - observing any accounting and disclosure requirements including any Accounts Direction and applying suitable accounting policies on a consistent basis - making judgements and estimates on a reasonable basis - stating whether applicable accounting standards, as set out in the Financial Reporting Manual FReM, or an organisation\u2019s version of it, have been followed, and explain any material departures in the accounts and - preparing the accounts on a going concern basis"], ["2014-treasury-dec-main_supply_estimates_2014_2015_web.txt", " This Estimate introduces a new section within Resource Annually Managed Expenditure for the efficient discharge of liabilities relating to contracts for difference for the supply of electricity"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", " The loans are recoverable through the administration, or, in the case of Bradford  Bingley, wind-down of the business"], ["2014-treasury-dec-Treasury_minutes_print.txt", " This is supported by the roll-out of a reporting tool, Forecast Project Model, to facilitate analysis at project level"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", "8 billion 2011-12 restated 63"], ["2014-treasury-dec-FRAB__119__08_-_Annex_G1_-_DEPARTMENT_YELLOW_2013-14.txt", "  Cash losses  Where the headings are not appropriate they do not need to be disclosed"], ["2014-treasury-dec-OOTLAR_19_March_2014__1_.txt", "14 Inheritance tax liabilities and foreign currency accounts  Legislation will be introduced in Finance Bill 2014 to treat funds held in foreign currency accounts in UK banks in a similar way to excluded property, for the purposes of provisions which restrict how liabilities are deducted from the value of an estate for inheritance tax"], ["2014-treasury-dec-39796_Cm_8847_Print_Ready.txt", "1  The Government agrees with the Committee\u2019s recommendations"], ["2014-treasury-dec-EU_finances_2014_final.txt", " As the EU is not allowed to borrow, revenue must equal expenditure"], ["2014-treasury-dec-FRAB__119__08_-_Annex_H_-_2014-15_FReM.txt", " Guidance on content is provided for specific sectors and 9 jurisdictions governed by the Relevant Authorities "], ["2014-treasury-dec-PN_January_2014_II.txt", "  1  Past data can be revised the most up to date historical data for end-July 1999 onwards are available on the Bank of England website at httpwww"], ["2014-treasury-dec-PU1616_OTS_employee_benefits_final_report.txt", "29 If this route is pursued, for simplicity, we recommend that this could be calculated by reference to the employer\u2019s overall number of employees, though we can see that this middle option might be vulnerable to significant payments in respect of a few employees"], ["2014-treasury-dec-survivor-benefits-in-occupational-pension-schemes-annex-b.txt", " The approach to rating up the individual scheme data varied by scheme to account for the differences in the data provided"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " Paragraph 205 provides that in the case of CSOPs approved immediately before 6 April 2014, any provisions of the scheme which require HMRC approval for any purpose will have effect from that date without the requirement for approval except where approval is expressly required under Schedule 4"], ["2014-treasury-dec-Modernising_the_taxation_of_corporate_debt_and_derivative_contracts.txt", " A change is excluded by this subsection if the company makes the change in order to comply with amending legislation not applicable to the previous period"], ["2014-treasury-dec-scotland_analysis_fiscal_policy_and_sustainability_print.txt", " So there would be no fiscal benefit from independence the revenues can\u2019t be spent twice"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " Qualifying business assets are listed at section 155 of TCGA 1992"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " In order for this treatment to apply, the fraction must exceed 25 as a result of events beyond the reasonable control of the trustees, such as sudden changes in commercial circumstances"], ["2014-treasury-dec-PU1624_final__web_.txt", "10 For certain outturn years, departments score the capital values of the predecessor regime, credit approvals"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", "  140\u2003\u2003 Annual report and accounts 2013-14  11"], ["2014-treasury-dec-PU1643_Charter_budget_responsibility_update_web.txt", "16 The OBR\u2019s economic and fiscal forecasts and other reports and conclusions are essential inputs to the Government\u2019s ongoing policy making, and will enable the Treasury to carry out its functions and responsibilities"], ["2014-treasury-dec-UK_Sovereign_Sukuk_PLC_Offering_Circular.txt", " Holders of CDIs the CDI Holders\u2019\u2019 will hold or have an interest in a separate legal instrument and will not be the legal owners of the Underlying Certificates"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", "2  Other types of provision bn 7"], ["2014-treasury-dec-FSCS_annual_report_2014_web.txt", " Thanks to the fast depositor payout arrangements we established with the industry and regulators in 2011, FSCS has since compensated the great majority of depositors within seven days and frequently much sooner"], ["2014-treasury-dec-Public_Spending_Statistics_July_2014_consolidated_revised.txt", " In the 2010 Budget Statement it was announced that the Government would use the CPI rather than the RPI for the indexation of public service pensions"], ["2014-treasury-dec-FSCS_annual_report_2014_print.txt", " Details of loans with HM Treasury are Loans Principal Principal outstanding outstanding as at as at 1 April 31 March 2012 2013 \u2019000 \u2019000  Drawdown from and repayment to HM Treasury \u2019000  Principal Compensation outstanding payments on as at 31 March behalf of HM Recoveries 2014 Treasury \u2019000 \u2019000 \u2019000  Loan in respect of Bradford  Bingley plc  15,654,509  15,654,509        15,654,509  Heritable Bank Plc  149,237  104,310  7,058  76,870    20,382  Kaupthing Singer  Friedlander Limited  954,490  601,831  132,848  137,030    331,953  1,008,922  727,844  183,265  73,735    470,844  186,874  157,791  39,829  4,773    113,189  17,954,032 17,246,285  363,000  292,408  LBI hf  Icesave London Scottish Bank Plc  BW FSCS book"], ["2014-treasury-dec-FRAB__119__08_-_2013-14_and_2014-15_FReM_and_illustrative_statements_including_Annexes_A_to_E.txt", " These changes do not introduce any new reporting requirements"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " They define sameday addition and protected settlements for the purposes of Chapter 3 of Part 3 to IHTA 1984"], ["2014-treasury-dec-SDPR_Update_September_2014___published_as_Clarifications_.txt", "75  31121997  01-Jan-98  31-Mar-99  01-Mar-99  31-Mar-99  10"], ["2014-treasury-dec-FRAB__120__02_-_IFRS_13_-_Appendix_B.txt", "43 Information that is available to the entity and is helpful in assessing the value of those heritage assets that are not reported in the entity\u2019s Statement of Financial Position should be disclosed"], ["2014-treasury-dec-BRRD_impact_assessment_revised.txt", " Assuming average issuance remains the same, the estimated annual increase in debt servicing costs to building societies is between 9m and 14m per year"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", " 59 60  46  Budget 2014  3763005RedBookChap 1D"], ["2014-treasury-dec-supplementary_estimates_and_new_estimates_2013_14_120214_correction.txt", " The Supplementary Estimate includes a voted PPA to reflect an ommission in the oututurn figures for 2012-13 that will be corrected as part of the preparation of the 2013-14 Annual Report and Accounts"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " Certain alternative fuels such as compressed natural gas, liquid natural gas and biomethane currently benefit from a lower rate of fuel duty than that applied to petrol and diesel, in recognition of their environmental benefits"], ["2014-treasury-dec-140915_HZ_FAQs_FINAL.txt", " Why is there no capital grant available outside London We think that there are a number of fundamentally viable schemes on brownfield land that need loan finance to unblock cashflow constraints but don\u2019t need grant to move forwards"], ["2014-treasury-dec-Wales_Bill_-_Explanatory_Notes_-_Report_Stage_-_Welsh_Language_Version_10_6_14_pdf.txt", "  Mae is-adran 6 yn darparu nad yw is-adran 1b o adran 87 sy\u2019n darparu y gellir gwneud penderfyniadau cyn, yn ystod neu ar l diwedd y flwyddyn y maent yn ymwneud  hi yn gymwys i benderfyniadau sydd wedi\u2019u gwneud gan Weinidogion Cymru o dan yr adran 76A newydd"], ["2014-treasury-dec-main_supply_estimates_2014_2015_print.txt", "  88  Department of Health  Main Estimates, 2014-15  Part I  Voted  Non-Voted  Departmental Expenditure Limit Resource Capital  91,604,299,000 4,653,667,000  Annually Managed Expenditure Resource Capital  6,006,000,000 10,000,000  Total Net Budget Resource Capital  97,610,299,000 4,663,667,000  Non-Budget Expenditure  Total  18,045,846,000 109,650,145,000 4,653,667,000  -  6,006,000,000 10,000,000  18,045,846,000 115,656,145,000 4,663,667,000  -  Net cash requirement  95,699,318,000  Amounts required in the year ending 31 March 2015 for expenditure by Department of Health on Departmental Expenditure Limit Expenditure arising from  Revenue administration and programme and capital expenditure of the Department of Health and other designated bodies, including the NHS Commissioning Board - known as NHS England - including Clinical Commissioning Groups, NHS Trusts, NHS Foundation Trusts, Special Health Authorities, Executive Non-Departmental Public Bodies and Public Health England, including expenditure on research and development subsidies and grants to public corporations health and social service expenditure to and on behalf of the NHS, local authorities and other national bodies forming, investing in or providing loans or guarantees to companies that will provide facilities or services to the NHS grants to local authorities payment to local authorities for use in local area agreements services provided to or on behalf of devolved governments and other government departments non-departmental public bodies expenditure on health and social care protection, training and regulation functions payments for services incurred by other government departments, including expenditure on behalf of the Department for Work and Pensions expenditure on local government services, prison health services, medical, scientific and technical services, services for disabled persons, education and training, grants to voluntary organisations and other bodies, information services, breast implant registry Healthy Start programme, health promotion activities including funding through the Department for Culture, Media and Sport expenditure related to the medical treatment given to people from the United Kingdom in the European Economic Area and other countries expenditure with the Home Office in relation to the inspection of laboratories payments, subscriptions to international organisations and international and commercial facilitation relating to healthcare"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " This alternative mechanism can only apply where the trust cannot meet the all-employee benefit requirement on the terms of section 236J"], ["2014-treasury-dec-main_supply_estimates_2014_2015_web.txt", " The Part II Resource to cash reconciliation table identifies the adjustments needed to establish the cash consequences of voted budgetary limits"], ["2014-treasury-dec-FRAB_121_09__code_of_practice_on_local_authority_accounting.txt", " The current adaptation under IAS 16 for the measurement requirements of property, plant and equipment is clarified"], ["2014-treasury-dec-elps_main_doc_final.txt", "22 Broadly speaking, the approach for making payments to the Group policyholders will be the same as that used for other AWP and CWP policyholders, i"], ["2014-treasury-dec-ENFORCEMENT_BY_DEDUCTION_FROM_ACCOUNTS.txt", " that the hold notice is causing undue hardship"], ["2014-treasury-dec-20140310_bailin_section48p_order_CONSULTATION_DRAFT_FINAL_FINAL__2_.txt", "  DRAFT FOR CONSULTATION  2 References to sections of the Act include, as the context requires, those sections a as applied or as applied and modified by virtue of section 84b of the Act application to building societiesa b as applied by section 89A of the Act application to investment firms"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " The business will then need to write to HMRC to claim a levy credit, attaching a copy of the DoE certificate and other evidence supporting its claim"], ["2014-treasury-dec-140805_HMT_to_Govt_Actuary_Letter.txt", " Under section 11 of the Public Service Pensions Act 2013, the Treasury Directions may only direct how the valuations of defined benefit DB schemes are to be carried out, and cannot go so far as to direct the valuations of defined contribution DC schemes notwithstanding that the Public Service Pensions Act 2013 permits scheme regulations to require DC schemes to be valued in line with directions"], ["2014-treasury-dec-OOTLAR_19_March_2014__1_.txt", "  Background to the measure This measure was announced at Budget 2014"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " Where PAYE is paid and accounted for by the offshore employer, HMRC may issue a certificate to confirm this"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", "    Wholly-owned banks From 2013-14, the Treasury will include UK Asset Resolution Ltd, which comprises Northern Rock Asset Management and Bradford and Bingley, into its own Departmental Accounts from 2013-14"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " The GBER exempts certain State aid measures from prior notification to the European Commission if various conditions are met"], ["2014-treasury-dec-frem_accounting_for_business_combinations_under_common_control_guidance.txt", " The transferee should satisfy itself that the data provided by the transferor relating to the assets and liabilities being transferred are complete and accurate"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " Clause 241 allows an authorised officer to publish the fact that a person is a monitored promoter"], ["2014-treasury-dec-FRAB__119__08_-_2013-14_and_2014-15_FReM_and_illustrative_statements_including_Annexes_A_to_E.txt", " A summary of the performance of the schemes is provided in these financial statements, with further information available link to ALB financial statements"], ["2014-treasury-dec-PU1638_policy_costings_bud_2014_with_correction_slip.txt", "  26  Tobacco duty continue 2 escalator from 2015-16 Measure description Tobacco duty rates are pre-announced to increase by RPI2 each year until 2014-15 and assumed to be revalorised with RPI thereafter"], ["2014-treasury-dec-FRAB_121_minutes.txt", " With respect to intercompany eliminations, errors continue to be reduced and significant progress has been made"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", " Revaluation is not required simply because the asset is transferring absorption accounting does not require revaluation"], ["2014-treasury-dec-PESA_2014_-_print.txt", " 1 This excludes the temporary effect of banks being classified to the public sector"], ["2014-treasury-dec-44695_Autumn_Statement__Print_ready_.txt", "8 billion, the level of the OBR\u2019s forecast for welfare spending in that year"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", "  30  35  In section 442 meaning of unallowable purpose, after subsection 1 insert 1A  43  25  In section 441 loan relationships for unallowable purposes, after subsection 3 insert 3A  42  20  In subsection 1b related transaction, in relation to a loan relationship, includes anything which equates in substance to a disposal or acquisition of the kind mentioned in section 3041 as read with section 3042"], ["2014-treasury-dec-10348-Contingencies_fund.for_web.txt", "1  2013-14 2013-14 Advances Repayments m m  2012-13 Advances m  2012-13 Repayments m  Advances to Departmental Supply Estimates  Department for Business, Innovation and Skills Home Office Department for Business, Innovation and Skills Department of Energy and Climate Change Department for Work and Pensions HM Revenue and Customs Armed Forces Pension and Compensation Schemes Department for Culture, Media and Sport Department for International Development Overseas Superannuation Department for Work and Pensions Ministry of Justice Office of Fair Trading Serious Fraud Office Statistics Board Water Services Regulation Authority Department for Environment, Food and Rural Affairs Office of Gas and Electricity Markets Office of Rail Regulation Water Services Regulation Authority Sub total  b  1"], ["2014-treasury-dec-PESA_2014_-_print.txt", " Expenditure on services is an overall measure of public spending that is close to TME, and so broadly represents total current and capital expenditure as in the National Accounts"], ["2014-treasury-dec-Russia.txt", " Name 6 KALYUSSKY 1 ALEXANDR 2 ALEKSANDROVICH 3 na 4 na 5 na"], ["2014-treasury-dec-elps_annex_final.txt", " On contractual claim, the policyholder is entitled to receive a minimum of the guaranteed value of the policy or the Sum Assured if applicable"], ["2014-treasury-dec-FSCS_annual_report_2014_print.txt", " Management expenses Our total management expenses during 201314 were 57"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", "2  As at 31 March 2013  54"], ["2014-treasury-dec-elps_annex_final.txt", "  1  TAt  1 ABR   1 GIR  1 Ft     TAt is the Total Annuity at time t    t is the policy year    t-1 is the previous policy year"], ["2014-treasury-dec-FSCS_annual_report_2014_web.txt", "  25  Section 5  Responding to Consumers FSCS dealt with fewer Payment Protection Insurance PPI claims than expected this year"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " Subsection 2 cross-refers to Clauses 10 and 11 which deal with the calculation of taxable diverted profits where Clause 3 applies"], ["2014-treasury-dec-elps_main_doc_final.txt", " This approach has been taken within the methodology as it can be reasonably concluded that all premiums which contributed to the policy value were paid after 1 September 1992 for these policies"], ["2014-treasury-dec-PU1738_print_CMYK.txt", " It is estimated that this accounted for around 1,500 million of the difference in 2012    Amending Budget No"], ["2014-treasury-dec-UK_Sovereign_Sukuk_PLC_Offering_Circular.txt", " Periodic Distributions The Trustee, in its capacity as Landlord, will lease the Premises to DCLG as Tenant pursuant to a sublease the Sublease\u2019\u2019 dated the Issue Date in consideration for the payment of rent by DCLG, to be set out in the Sublease"], ["2014-treasury-dec-Treasury_minutes_print.txt", "2 The CJS is working to ensure that businesses of all sizes can work with departments, increasing the number of Small and Medium Enterprises SMEs that can compete on a level playing field for Government business"], ["2014-treasury-dec-government_financial_reporting_manual_201314.txt", "45 The consensus in SIC 15 is that all incentives for the agreement of a new or renewed operating lease shall be recognised as an integral part of the net consideration agreed for the use of the leased asset, irrespective of the nature of the incentive or the timing of payments"], ["2014-treasury-dec-elps_annex_final.txt", " When annual bonus rates are declared usually 1 April, each component of the LDTV is updated the guaranteed fund value G e, annual bonus additions R e and final bonus F e elements"], ["2014-treasury-dec-Administration_of_employee_expenses.txt", " An approved way for these purposes is defined in new section 289A6"], ["2014-treasury-dec-IFRS_16_Leases_-_Supplementary_budgeting_guidance_December_2020_for_publication.txt", " Appendix E clarifies this treatment"], ["2014-treasury-dec-spend04_sciencedoc_1_090704.txt", " This includes working with departments on their science and innovation strategies, and on how best to secure benefits from collaborative working across Government and with business to make the most efficient use of RD spend"], ["2014-treasury-dec-Public_Service_Pensions_Valuations_and_Employer_Cost_Cap_Directions_2014_archived_version.txt", " The Army Pensions Armed Forces and Pension Scheme 1975 And Attributable Benefits Scheme Amendment Warrant 2010 7"], ["2014-treasury-dec-44695_Accessible.txt", "148 The government will launch a process of international peer review on further proposals received through the consultation, and will take a decision on whether to fund them at Budget 2015"], ["2014-treasury-dec-44695_Accessible.txt", "0 over the same period under the previous approach"], ["2014-treasury-dec-Govt_NC5_and_NS4_Tax_relief_for_theatrical_production_.txt", " All companies in this sector are eligible, so introduction is unlikely to affect competition within the sector"], ["2014-treasury-dec-Air_Passenger_Duty_-_child_exemption.txt", "  Further advice If you have any questions about this change, please contact Ann Little on 03000 586096 email ann"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " The effect of the clause is that the nil-rate band is not increased for the years 2015-16 to 2017-18 inclusive"], ["2014-treasury-dec-37630_Budget_2014_Web_Accessible.txt", " Following consultation, section 363A will be amended to include alternative investment funds from 5 December 2013"], ["2014-treasury-dec-AS2014_data_sources_final.txt", "21 Data Business Investment  Data source, including ONS source code if applicable Office for National Statistics ONS Business investment NPEL  Further reference information ONS Statistical Bulletin Business Investment, Q3 2014 provisional results httpwww"], ["2014-treasury-dec-39796_Cm_8847_Print_Ready.txt", "3 The Royal Trustees will consider a range of issues in determining the grant regime from 2016-17, and will take the Committee\u2019s recommendation into account"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", "  DETAILS OF THE CLAUSE 2"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " New section 225E provides for a new relief on disposal of a private residence for an individual who is a disabled person or living in a care home at the time of the disposal enabling them to retain a final period exemption of 36 months"], ["2014-treasury-dec-44369_Cm_8958_accessible.txt", " This is the Government response to the Committee\u2019s report"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_web.txt", "  Strategic and Directors\u2019 Report  Director remuneration levels are approved by the Financial Conduct Authority FCA and there are no additonal payments for chairing sub-commitees of the Board"], ["2014-treasury-dec-FSCS_annual_report_2014_web.txt", " Our own considerable know-how has highlighted where we have done well, certainly, but also where we need to improve so we can respond smoothly to rapid and unpredictable fluctuations in our workload"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", "90  - Asset value proportion of book value  m 2,067"], ["2014-treasury-dec-SDLT_ALTERNATIVE_PROPERTY_FINANCE_RELIEF.txt", " It is expected that at least 2,000 households will benefit from these changes over the next few years"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " Section 809EZB 3 defines the preferred return, providing that it is a return equivalent to at least compound interest calculated at the rate of 6 per annum on the sum invested for the period during which it was invested in the scheme"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", "  3  The second condition is that section 3 would apply to UKPE were it treated for the purposes of section 3 and sections 5 to 7 a as a distinct and separate person from the foreign company whether or not it would otherwise be so treated, b as a UK resident company under the same control as the foreign company, and  115  4  Consultation draft  c  4  5  as having entered into any transaction or series of transactions entered into by the foreign company to the extent that the transaction or series is relevant to UKPE"], ["2014-treasury-dec-FRAB__120__04_-_Discount_rates.txt", "  Impact on guidance  None at present"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " Section 165 defines what are authorised pensions from a registered pension scheme for tax purposes"], ["2014-treasury-dec-44369_Cm_8958_print_ready.txt", "4  The Government agrees with the Committee\u2019s recommendation"], ["2014-treasury-dec-banking_reform_impact_assessment_05072014.txt", "  Option 1 Do nothing the Government implements ring-fencing, but does not require the restructuring of pension liabilities 7"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", " The majority of the rest of the difference related to UKAR which did not have a figure for the Estimate, and this resulted in a large difference compared to the Outturn"], ["2014-treasury-dec-45502_Cm_8988_Print.txt", " This ranges from the advice provided by the Honours Secretariat and the Propriety and Ethics Team to briefings from the Joint Intelligence Organisation"], ["2014-treasury-dec-PESA_2014_-_print.txt", " Health1 Medical services Health research Central and other health services Total health 8"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", " 8  UKARs 2013-14 results announcement, httpwww"], ["2014-treasury-dec-FRAB__119__09_-_Draft_Code_of_Practice_on_Local_Authority_Accounting_2014-15_with_Annexes.txt", ", fFor other authorities CIPFALASAAC understands such transactions are not likely to be material, and therefore concurs that these measurement requirements do not apply to nonhighways authoritiesthe measurement requirements of the Code of Practice on Transport Infrastructure Assets applies where transactions are material"], ["2014-treasury-dec-140808_Housing_Zones_Prospectus.txt", " Local authorities are asked to confirm if they are submitting a bid to the 5m local development order incentive fund which relates to a Housing Zone proposal"], ["2014-treasury-dec-FRAB__119__Minutes.txt", " Gawain Evans asked about the timing of implementation"], ["2014-treasury-dec-Voluntary_payrolling_of_benefits_in_kind.txt", "1 of Autumn Statement 2014, as Office of Tax Simplification Review of Expenses, and have been certified by the Office for Budget Responsibility"], ["2014-treasury-dec-Partnerships_Mixed_membership_partnerships__Alternative_investment_fund_managers__Transfer_of_assets___income_Streams_through_partnerships.txt", " In this case, the work is actually done by individuals who are members of the FM LLP"], ["2014-treasury-dec-main_supply_estimates_2014_2015_web.txt", " The Act not only gives parliamentary authority for total resources and capital requested to be used, and cash to be issued, from the Consolidated Fund, but also limits the way in which the resources and capital can be used by prescribing how the overall sum is to be appropriated to particular budgets in order to finance specified services"], ["2014-treasury-dec-OOTLAR_19_March_2014__1_.txt", "  Economic impact  The measure is expected to support export trade confidence by strengthening UK links to overseas markets"], ["2014-treasury-dec-44695_Accessible.txt", " This enhanced funding will ensure the programme can continue into the next Parliament and will enable the funds to make larger investments in small businesses with growth potential, providing finance at a key stage of their development"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_print.txt", " I advised her on how to discuss her situation with her mortgage provider and potential options for the repayment of arrears"], ["2014-treasury-dec-141211_basic_accounts_agreement_text.txt", "  There is an appendix to the Agreement, covering definitions"], ["2014-treasury-dec-Tackling_marketed_tax_avoidance.txt", " HMRC is successful in challenging the vast majority of the avoidance schemes that they litigate and the Government does not consider it right that the users of these schemes should be able to retain the disputed tax during the period of the dispute"], ["2014-treasury-dec-Pension_Liberation_Policy_Pack__v2_0.txt", "  6  Paragraph 32 of Schedule 36 to the Finance Act 2008 procedures for appeals against information notices applies for the purposes of an appeal under subsection 5 as it applies for the purposes of an appeal under Part 5 of that Schedule"], ["2014-treasury-dec-government_financial_reporting_manual_201314.txt", "13 Where the cash flows to be discounted are expressed in current prices, entities should use the real discount rates set by HM Treasury as promulgated in PES papers"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " Another exemption will protect ministers of religion in a lower paid employment from the effects of the changes where the minister is earning at a rate of less than 8,500 a year"], ["2014-treasury-dec-37630_Budget_2014_Web_Accessible.txt", " Spending Round 2013 identified over 5 billion additional efficiency savings in 2015-16"], ["2014-treasury-dec-44695_Autumn_Statement__Print_ready_.txt", "indd 43  43  02122014 2258  1"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", " The employer makes a basic contribution of between 3 and 12"], ["2014-treasury-dec-PU1650_Remit_and_Recommendations_for_FPC__print_.txt", " The UK is now growing faster than any other major European economy, but the recovery is not yet secure"], ["2014-treasury-dec-OOTLAR_19_March_2014__1_.txt", "  Monitoring and evaluation The measure will be kept under review through regular communication with the bingo sector and monitored through information collected from tax receipts"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " Paragraph 9 inserts new Section 227A of FA 2014"], ["2014-treasury-dec-Wales_Bill_-_Explanatory_Notes_-_Report_Stage_-_Final_10-6-14.txt", "  Subsection 9 allows different provision to be made for different parts of the amendments made by clauses 8 and 9"], ["2014-treasury-dec-Wales_Bill_-_Explanatory_Notes_-_Report_Stage_-_Welsh_Language_Version_10_6_14_pdf.txt", " Cymal 14 Treth Gymreig ar drafodion sy\u2019n ymwneud  buddiannau mewn tir 141"], ["2014-treasury-dec-government_financial_reporting_manual_201314.txt", "17 Assets donated by third parties see also paragraph 6"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " The second test, at subsection 2, prevents an enterprise from qualifying if it is either a 51 subsidiary of another company, or is under the control of another company or another company and any person connected with that company without being a 51 subsidiary of that company"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " Subsection 4 sets out the tax avoidance condition, the second of the two further conditions mentioned at subsection 1d"], ["2014-treasury-dec-FRAB__119__08_-_Annex_F_Chapter_05_Form_and_content__2013-14.txt", " The annual reports and accounts will then be published"], ["2014-treasury-dec-PU1638_policy_costings_bud_2014_with_correction_slip.txt", " The waiting period before SMI is received was reduced from 39 to 13 weeks and the capital limit, on which interest is paid, was increased from 100,000 to 200,000"], ["2014-treasury-dec-main_supply_estimates_2014_2015_print.txt", "  Income arising from  Income arising from the transfer over time to the Royal Mail Statutory Pension Scheme of certain benefits from the Royal Mail pension plan"], ["2014-treasury-dec-Govt_NC13_and_NS_5_pension_flexibility_further_amendments.txt", "  Temporary relaxation to allow lump sum to be repaid to pension scheme that paid it 3  In Chapter 3 of Part 4 of FA 2004 payments by registered pension schemes after section 185I insert Repayments of lump sums  185J 1 a b 2 a b  c d  Effect of repayment of certain pre-6 April 2015 lump sums For the purposes of this Part a lump sum to which this section applies is treated as never having been paid, and the payment by which it is repaid is treated as not being a payment"], ["2014-treasury-dec-FRAB__119__04_-_WGA_2011-12_key_facts_and_figures.txt", " Land, buildings and dwellings make up the majority of public sector assets and included schools, hospitals and social housing"], ["2014-treasury-dec-FRAB__119__Minutes.txt", " The next FRAB meeting is due to be held on Thursday 3 April 2014 at HM Treasury"], ["2014-treasury-dec-PESA_2014_-_print.txt", "3 Broadcasting and publishing services 8"], ["2014-treasury-dec-EU_finances_2014_final.txt", " The ultimate financial impact on the UK taxpayer will, however, be less than this, due to the operation of the rebate system"], ["2014-treasury-dec-Govt_NC5_and_NS4_Tax_relief_for_theatrical_production_.txt", " Since its introduction in January 2007, the FTR has supported 9"], ["2014-treasury-dec-PSS_April_2014.txt", "9 billion the year before"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", " IAS 1 adds that the operating cycle of an entity is the time between the acquisition of assets for processing and their realisation in cash or cash equivalents and that when the entity\u2019s normal operating cycle is not clearly identifiable, it is assumed to be twelve months"], ["2014-treasury-dec-supplementary_estimates_and_new_estimates_2013_14_120214_correction.txt", "  566  Department for Work and Pensions  Supplementary Estimates, 2013-14  Part III Note E - Non-Departmental Public Bodies Section in Part II Subhead Detail Section C - DEL Section F - DEL Section F - DEL Section F - DEL Section F - DEL Section AG - AME Section AG - AME Section AG - AME  Body  Resources  Health and Safety Executive Independent Living Fund The Pensions Regulator The Pensions Advisory Service The Pensions Ombudsman Independent Living Fund The Pensions Advisory Service The Pensions Ombudsman  Total  567  '000  Capital  Grant-in-aid  157,317 295,032 56,711 3,526 3,245 -178 -204 -9  7,683 51 3,314 75 100 -  165,000 294,871 60,025 3,601 3,345 -  515,440  11,223  526,842  Department for Work and Pensions  Supplementary Estimates, 2013-14  Part III Note G - Expenditure resting on the sole authority of the Supply and Appropriation Act The following subheads contain provision sought under the sole authority of Part I of the Estimate and of the confirming Supply and Appropriation Act  Section in Part II Subhead Detail  Section J - DEL  Service  Establishment and Development of Regional Forums on Ageing  568  '000  171  Department for Work and Pensions  Supplementary Estimates, 2013-14  Part III Note J - Staff Benefits For the financial year 2013-14 budget holders have delegated authority to award reward vouchers to staff under the terms of the Department's Reward and Recognition Scheme"], ["2014-treasury-dec-Air_Passenger_Duty_-_child_exemption.txt", " This measure, which was announced at the Autumn Statement, helps families by lowering the cost of air travel for children in standard class of travel"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " It includes spouse, civil partner, ancestor or lineal descendant, business partner and certain trustee relationships"], ["2014-treasury-dec-2902216_ScotlandAnalysis_Conclusion_acc2.txt", "7  To maintain similar levels of taxation over the next 20 years, an independent Scotland would need to reduce public spending by 11 per cent"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", " Under the majority of these schemes the Treasury has provided guarantees or indemnities rather than direct cash support"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", "  2  After section 62 insert 62A Same-day additions 1  For the purposes of this Chapter, there is a same-day addition, in relation to a settlement settlement A, if a there is a transfer of value by a person as a result of which the value immediately afterwards of the property comprised in settlement A is greater than the value immediately before, b as a result of the same transfer of value, or as a result of another transfer of value made by that person on the same day, the value immediately afterwards of the property comprised in another settlement settlement B is greater than the value immediately before, and c that person is the settlor of settlements A and B, and references to the value of the same-day addition are to the difference between the two values mentioned in paragraph b"], ["2014-treasury-dec-Russia.txt", " POB Sloviansk Donetsk oblast, Ukrainian SSR a"], ["2014-treasury-dec-131217_Letter_and_annexes_from_Govt_Actuary_to_HMT_2.txt", " It may be helpful to make clear in this direction whether the commutation rate to be used when determining cost cap net leavers liabilities is the valuation assumption or the actual proportion of pension that the member commutes"], ["2014-treasury-dec-Modernising_the_taxation_of_corporate_debt_and_derivative_contracts.txt", " In this section item of profit or loss has the meaning it has for accounting purposes recognised means recognised in accordance with generally accepted accounting practice related transaction, in relation to a qualifying relationship, is to be read as if the reference in section 3041 and 2 to a loan relationship were to a qualifying relationship"], ["2014-treasury-dec-AS2014_policy_costings_final.txt", " For the UTR requirement, the static costing is the estimated amount of WTC claimed by selfemployed claimants who rely on their self-employed hours to qualify for WTC and do not have a UTR"], ["2014-treasury-dec-Abolition_of_the__8_500_threshold_for_benefits_in_kind.txt", " More details can be found in the policy costings document published alongside Autumn Statement 2014"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", " On 22 January 2014 the Executive Board proposed that the deadline for the completion of the Fifteenth Review be moved from January 2014 to January 2015"], ["2014-treasury-dec-OLD_complete_v3.txt", "  Detailed proposal Operative date This measure will have effect for transactions with an effective date on or after the date on which Finance Bill 2015 receives Royal Assent"], ["2014-treasury-dec-Efficiency_and_reform_in_the_next_Parliament.txt", " The new common payments platform will be available by 2016 to make online payments quicker and easier"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", "  Measurement and classification 29"], ["2014-treasury-dec-Wales_Bill_-_Explanatory_Notes_-_Report_Stage_-_Welsh_Language_Version_10_6_14_pdf.txt", " Cymal 16 Gwybodaeth am drafodion tir yng Nghymru  156"], ["2014-treasury-dec-45502_Cm_8988_Print.txt", "2 The department acknowledges that it has suffered from poor quality data stored on old, legacy IT systems and is now addressing these issues"], ["2014-treasury-dec-140805_HMT_to_Govt_Actuary_Letter.txt", "In the second row of the table in Schedule 1 the judiciary, add at the end of the entry in second column Exception The scheme constituted by regulation 1"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " 20053320, amended by 20072191, 2008753, 2013657 and 2014713"], ["2014-treasury-dec-elps_annex_final.txt", " By 2003 investment markets had become more volatile, and companies had reduced the amount by which they smoothed payouts, and were changing payouts more frequently"], ["2014-treasury-dec-survivor-benefits-in-occupational-pension-schemes-annex-b.txt", " The figures in this note are expressed as a capitalised cost"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", "  Bank of England Indemnity Interest  Loans Transfer surplus cash  Cash Investors  BEAPFF Sells Gilt  Gift coupon payment  National Loans Fund  Source National Audit Office analysis  100\u2003\u2003 Annual report and accounts 2013-14  HM Treasury  8"], ["2014-treasury-dec-Country_and_Regional_Analysis_November_2014_Combined.txt", "2 Agriculture, forestry, fishing and hunting  of which market support under CAP of which other agriculture, food and fisheries policy of which forestry 4"], ["2014-treasury-dec-PESA_2014_-_print.txt", "31 All data are presented on an accruals basis except in the long run tables covering years before 1998-99 which contain some cash data"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " Subsection 8 of new section 169U ensures that when deciding whether the source\u2019 disposal identified in subsection 4 was either a material disposal or an associated disposal for ER purposes see subsection 9, the law which was relevant to the disposal is to be applied"], ["2014-treasury-dec-10459.Consolidated_Fund.for_web.txt", " The CF is responsible for the United Kingdom\u2019s contingent liability relating to lending under these mechanisms as described in note 11"], ["2014-treasury-dec-oil_and_gas_fiscal_review_call_for_evidence.txt", "9 Another judgement is the trade-off between a simple regime which is easily understood by investors but which fails to take account of the commercial challenges of individual fields, and a more tailored regime which seeks to match tax take to the profitability of fields, but at the cost of greater complexity"], ["2014-treasury-dec-FRAB__120__07_-_Annex_C_-_FT_ARM_14-15.txt", "7 Guidance on the definitions of losses and special payments can be found in Annexes 4"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " These are that there must be a loan, made by a connected UK resident company to a connected non-UK resident company subsequently an arrangement is made directly or indirectly in connection with this loan the relevant arrangement and the main purpose, or one of the main purposes, of the relevant arrangement is to achieve a reduction in relevant UK credits or increase in relevant UK debits of a UK connected company in comparison to what credits or debits would have been if the relevant arrangement had not been made"], ["2014-treasury-dec-Remittance_Basis_Charge.txt", " More details can be found in the policy costings document published alongside Autumn Statement 2014"], ["2014-treasury-dec-PU1616_OTS_employee_benefits_final_report.txt", "5 Workplace means a place at which the employee\u2019s attendance is necessary in the performance of the duties of the employment"], ["2014-treasury-dec-131217_Letter_and_annexes_from_Govt_Actuary_to_HMT_2.txt", " Direction 38 includes cross-references to directions 36a, 36c and 36d"], ["2014-treasury-dec-FRAB__119__04_-_WGA_2011-12_key_facts_and_figures.txt", "  Nuclear decommisioning 2010  Clinical negligence 2011  Other provisions  Other provisions 30 billion  related to a range of things such as taxes subject to challenge, legal cases, medical matters and government schemes such as the Financial Assistance Scheme"], ["2014-treasury-dec-main_supply_estimates_2014_2015_print.txt", " The incentive payments are due no later than 30 November after the completion of a reward year"], ["2014-treasury-dec-Govt_NC5_and_NS4_Tax_relief_for_theatrical_production_.txt", " New section 1217FC4 makes it clear that it is possible that there may be no theatrical production company in relation to the production"], ["2014-treasury-dec-main_supply_estimates_2014_2015_print.txt", "  Non-Budget Expenditure Expenditure arising from  Payments to devolved administrations"], ["2014-treasury-dec-Final_IA_-_ring-fencing_and_depositor_preference.txt", " The Government estimates that the total private cost to UK banks of the ring-fencing and depositor preference measures in the Bill will be in the range 1"], ["2014-treasury-dec-44695_Accessible.txt", " The tax rules will also be changed to allow joint life annuities to be passed on to any beneficiary"], ["2014-treasury-dec-survivor-benefits-in-occupational-pension-schemes-annex-c.txt", " 12 In other words, the amount of money the scheme needs to hold to meet its obligations"], ["2014-treasury-dec-BRRD_impact_assessment_revised.txt", " 2010 is used as issuance returns to more normal levels following the 2008 crisis"], ["2014-treasury-dec-PU1616_OTS_employee_benefits_final_report.txt", " We have received feedback that some employers would like to be able to pay Class 1A NICs to HMRC monthly, in the same way as PAYE tax"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " Subsection 2 ensures that the examples in subsection 1 are only relevant to the availability of the section 698C4 exclusion if it is reasonable to assume that the result in question was not the anticipated outcome when any provisions of Part 7 engaged by the arrangements were enacted"], ["2014-treasury-dec-2902216_ScotlandAnalysis_Conclusion_acc2.txt", "  Chapter 4 Personal finances 37  4"], ["2014-treasury-dec-assurance_frameworks_191212.txt", " Reporting on assurance"], ["2014-treasury-dec-10460-001_National_Loans_Fund_Account.for_web.txt", " For the Government overall and the NLF this ensures that the equity index risk is replaced with a LIBOR exposure"], ["2014-treasury-dec-Partnerships_Mixed_membership_partnerships__Alternative_investment_fund_managers__Transfer_of_assets___income_Streams_through_partnerships.txt", "    The non-individual is taxed on a smaller share to reflect the amount on which the individual is taxed"], ["2014-treasury-dec-Govt_NC5_and_NS4_Tax_relief_for_theatrical_production_.txt", "  1217ID 1 a b 2 a b  When costs are taken to be incurred For the purposes of this Part, the costs that have been incurred on a theatrical production at a given time are those costs of the production that are represented in the state of completion of the work in progress, but do not include any amount that has not been paid unless it is the subject of an unconditional obligation to pay"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_print.txt", " The Investment Committee facilitates timely approval of investment decisions which are above the executive level delegated authority limits"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", " The amount of student loan interest repayable is therefore subject to the fluctuations in the market interest rate"], ["2014-treasury-dec-PESA_2014_-_print.txt", " Subsidies may be paid to public corporations as well as to private sector firms"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", "  Respective responsibilities of the Accounting Officer and auditor As explained more fully in the Statement of Accounting Officer\u2019s Responsibilities, the Accounting Officer is responsible for the preparation of a consolidated account for a group of entities each of which appears to HM Treasury to exercise functions of a public nature, or to be entirely or substantially funded from public money, which presents a true and fair view of the state of affairs of the whole of government"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " Those powers did not however enable the creation of a criminal offence for wrongful disclosure of identifying information so this was not provided for"], ["2014-treasury-dec-FSCS_annual_report_2014_print.txt", " Under the 2013 Act, new statutory duties were put in place to reflect FSCS\u2019s increased prominence in the sector and its important role in supporting financial stability"], ["2014-treasury-dec-44695_Accessible.txt", " Since Q1 2010 the volume of goods exports to nonEU countries has increased by 18"], ["2014-treasury-dec-36048_Cm_8774.txt", " MOD Business Units review forecast requirements and release funding on the basis of supporting evidence"], ["2014-treasury-dec-Treasury_minutes_web.txt", "7 billion will be capital expenditure on buildings and land"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", " The Board is made up of members from the Disability Advisory Group, the Parents and Carers Network, the LGBT network, the Ethnic Minority Network, the Job Sharers Network, and the Mental Wellbeing Network and Women in the Treasury"], ["2014-treasury-dec-AS2014_policy_costings_final.txt", " Behavioural adjustments have been considered but these have a negligible impact on the overall costing"], ["2014-treasury-dec-Public_Spending_Statistics_July_2014_consolidated_revised.txt", " This impacts 2009-10 through to 2012-13 on DCLG Local Government, Scottish Government and the Welsh Assembly government"], ["2014-treasury-dec-37630_Budget_2014_Web_Accessible.txt", " The government will also look to make the Help to Buy equity loan scheme available for custom build"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", " Other provisions included a wide range of provisions across all parts of the public sector"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", " Bank overdraft amounts are included within trade and other payables in the Statement of Financial Position"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " Where income is regularly or formally accumulated there is little doubt about the correct treatment of the accumulations within the calculation of relevant property charges"], ["2014-treasury-dec-OLD_complete_v3.txt", " The additional deduction is 100 per cent of qualifying core expenditure and the payable tax credit is 25 per cent of losses surrendered"], ["2014-treasury-dec-elps_annex_final.txt", "  The Total Future Losses will be paid out according to the mortality scenario that applies see paragraphs 216 and 217, so that Total Future Loss payments will be contingent on the same events as the annuity payments for each underlying policy"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", "  a Financial assets at fair value through profit or loss Financial intervention contracts that have the following characteristics are accounted for as derivative financial instruments in accordance with IAS 39   its value changes in response to the change in an underlying variable e"], ["2014-treasury-dec-main_supply_estimates_2014_2015_web.txt", " The following individuals are responsible for the expenditure within this Estimate Accounting Officer  Sue Owen  Executive Agency Accounting Officers Linda Lennon OBE The Royal Parks In accordance with Chapter 3 of Managing Public Money issued by the Treasury, the following individuals have been appointed as Accounting Officers of the department's ALBs"], ["2014-treasury-dec-36048_Cm_8774.txt", "46  Wales Office  15  5"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", "4 percentage points to GDP growth in the fourth quarter of 2013"], ["2014-treasury-dec-131217_Letter_and_annexes_from_Govt_Actuary_to_HMT_2.txt", " As with any ultimate profit figure in any audited accounts involving best estimate elements it is quite acceptable for two different numbers to emerge from two different actuaries or auditors for that matter which are fully compliant with all standards and directions i"], ["2014-treasury-dec-Depositor_preference_SI_30-6-14.txt", "1 This Order has no effect in relation to any insolvency proceedings commenced before the date on which this Order comes into force"], ["2014-treasury-dec-Note_on_HMRC_condocs_published_180614.txt", " We identified car benefits and the related van and fuel benefits as important to capture\u2019 into payrolling"], ["2014-treasury-dec-FSCS_annual_report_2014_print.txt", "  Review of the business FSCS was established as the designated Scheme Manager under Section 212 of the Financial Services and Markets Act 2000 FSMA to administer a single compensation scheme for consumers in respect of regulated financial services activities, should an authorised financial services firm be unable, or likely to be unable, to meet its liabilities"], ["2014-treasury-dec-PU1624_final__web_.txt", "9 These differences in accounting treatment explain some of the cases where DAs and budgets treat transactions differently, since budgets are trying to achieve objectives expressed in terms of the National Accounts rather than IFRS accounts"], ["2014-treasury-dec-frem_accounting_for_business_combinations_under_common_control_guidance.txt", "  No  Does the transfer take place within a Departmental Group  No  Yes  Yes Account as a Transfer by Absorption"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", " 933, OECD Publishing Blanchard, O"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", "com  Year ended 31 March 2013  108  Whole of Government Accounts  Note 25"], ["2014-treasury-dec-elps_annex_final.txt", " The Relative Loss on AWP, Group scheme and CWP policies is therefore subject to a pro rata adjustment of 22"], ["2014-treasury-dec-Efficiency_and_reform_in_the_next_Parliament.txt", " They include a mixture of recurring and non-recurring items"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " 5 Condition C is that a units in the scheme are marketed and made available i sufficiently widely to reach the intended categories of investors, and ii in a manner appropriate to attract those categories of investors, and b a person who falls within one of the intended categories of investors can, upon request to the manager of the scheme, obtain information about the scheme and acquire units in it"], ["2014-treasury-dec-PESA_2014_-_print.txt", " Where relevant, district council spending in Northern Ireland is included in this chapter"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_print.txt", " The strategic level risk register provides the ELT, the Audit  Risk Committee and the Board with an assessment of risks that could impact on the delivery of our statutory objectives and Business plan ambitions"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " Section 88E of the Act provides that the Commissioners may by regulations make provision about various matters including the approval of persons and the variation or revocation of approval"], ["2014-treasury-dec-PESA_2014_-_print.txt", " When sums are allocated from the Reserve, individual departments\u2019 DELs are increased and the Reserve line reduced by the same amount"], ["2014-treasury-dec-FRAB__119__08_-_Annex_H_-_2014-15_FReM.txt", "107 NDPBs shall prepare a Statement of Comprehensive Net Expenditure as appropriate"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_print.txt", " It also advises the Scottish Government in taking forward financial capability policy"], ["2014-treasury-dec-CBG_additional_annex_debt_management_guidance.txt", "15 Income including treatment of tax, 4"], ["2014-treasury-dec-main_supply_estimates_2014_2015_web.txt", " The Main Supply Estimates in this booklet have been prepared on a basis broadly consistent with Budget 2014 HC 1104 which was published on 19 March 2014"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", " Finance Bill 2014 2"], ["2014-treasury-dec-Notice_Russia_210621.txt", "Financial Sanctions Notice  21062021  Russia Introduction 1"], ["2014-treasury-dec-FSCS_annual_report_2014_print.txt", " 2008, a substantial number of UK Three hundred and thirty thousand consumers had bought structured UK consumers had deposited products from three plan managers  money in Icesave"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " CPF is a tax on fossil fuels gas, liquefied petroleum gas and solid fuels, used to generate electricity"], ["2014-treasury-dec-Govt_NC13_and_NS_5_pension_flexibility_further_amendments.txt", " New Section 185J relates to the repayment of certain lump sums paid before 6 April 2015"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " Subsection 1 introduces amendments to Part 6 charitable donations relief of the Corporation Taxes Act CTA 2010, the main provision covering gift aid tax relief of gifts of company profits to charities"], ["2014-treasury-dec-Dual_Contracts_pack.txt", " It applies new sections 24A and 24B to income arising on or after 6 April 2014"], ["2014-treasury-dec-36048_Cm_8774.txt", " The Treasury keeps the rules of the scheme under constant review to ensure that it meets the desired objective"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " So although a gain on an asset to which SI relief is attributable is not a chargeable gain, a loss may still be an allowable loss for capital gains tax purposes"], ["2014-treasury-dec-IFRS_9_Financial_Instruments_-_public_sector_application_guidance__Decem....txt", " This is a change from common practice under IAS 39 and will affect entities that have renegotiated borrowings"], ["2014-treasury-dec-survivor-benefits-in-occupational-pension-schemes.txt", " In a defined benefit DB scheme, the member will be entitled to a defined level of pension benefit on retirement, calculated according to a formula set out in the rules of the scheme"], ["2014-treasury-dec-supplementary_estimates_and_new_estimates_2013_14_120214_correction.txt", " provisions and impairments net spending of NDPBs including Leasehold Advisory Service, West Northamptonshire Development Corporation, The Valuation Tribunal Service and The Housing Ombudsman other public bodies not classified as NDPBs the Commission for Local Administration in England"], ["2014-treasury-dec-Pension_Liberation_Policy_Pack__v2_0.txt", " Subparagraph 24 inserts new subsections 5A, 5B and 5C into section 153"], ["2014-treasury-dec-OLD_complete_v3.txt", " As announced at Autumn Statement, legislation will be introduced in Finance Bill 2015 to restrict corporation tax relief for internallygenerated goodwill and customer related intangible assets acquired by a company from individuals who are related to the company"], ["2014-treasury-dec-FRAB__119__Minutes.txt", " Proposals for the application of IFRS 13 Fair Value Measurement have been considered by the Board on a number of occasions"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", "  137  Department of Health  Draft NHS Manual for Accounts 2014-15  Any loans that are not at a market rate of interest"], ["2014-treasury-dec-FRAB__119__05_-_EPSAS_governance_consultation_paper.txt", " The conference was attended by more than 200 participants, mostly representing public sector accounting authorities and experts in accounting"], ["2014-treasury-dec-freedom_and_choice_in_pensions_print_210314.txt", " In March 2013 the Department of Health asked the major firms and trade associations in this field to undertake a review of how the market could develop"], ["2014-treasury-dec-PU1632_Sustainability_Reporting_Guidance.txt", " Public Sector organisations should consider two forms of indirect impacts on the use of water the effects of policy on water use and the use of embedded water by an organisation"], ["2014-treasury-dec-44695_Autumn_Statement__Print_ready_.txt", " 14  88  Autumn Statement 2014  4469502Chapter2Complete"], ["2014-treasury-dec-government_financial_reporting_manual_201314.txt", "3  In addition, the Welsh Assembly Government and the Department of Health, Social Services and Public Safety in Northern Ireland will apply the principles outlined in this Manual in the accounting guidance that they issue in respect of Local Health Boards in Wales, and Health and Social Services Trusts in Northern Ireland"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", " 8962 IFRIC 17 Distributions of non-cash assets to owners "], ["2014-treasury-dec-Russia.txt", "He controlled coal exports to Russia and abroad from the occupied Donbas"], ["2014-treasury-dec-03._2013-14_DEPARTMENT_YELLOW.txt", " Inventories Where material, departments should provide a note analysing inventories by significant categories"], ["2014-treasury-dec-PU1616_OTS_employee_benefits_final_report.txt", " 7 5 Integrating the operation of income tax and national insurance contributions  next steps November 2011 paragraph 3"], ["2014-treasury-dec-scotland_analysis_fiscal_policy_and_sustainability_print.txt", "4 Production specifically from the UKCS was equivalent to 41 per cent of total UK primary energy demand and    Capital investment in the UKCS rose to 14"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_print.txt", " Under the Financial Services Act 2012, the Money Advice Service is exempt from the requirements of Part 16 of the Companies Action 2006 audit"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", "  The financial position of the UK Public Sector 1"], ["2014-treasury-dec-PU1632_Sustainability_Reporting_Guidance.txt", " This will help the reader understand the materiality from a financial perspective"], ["2014-treasury-dec-IFRS_15_Application_Guidance.txt", " that is commensurate to the amount being paid"], ["2014-treasury-dec-FRAB__120__07_-_Annex_C_-_FT_ARM_14-15.txt", " Practitioners therefore should ensure they are thoroughly familiar with the standards and take care to ensure that their transactions are properly classified, measured and disclosed"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", "  115  Formatted No underline, Font color Custom ColorRGB0,209,174, Highlight  Department of Health  Draft NHS Manual for Accounts 2014-15  4"], ["2014-treasury-dec-PN_December_2013.txt", " The way the reserve assets are invested, financed and managed is primarily designed to meet these policy objectives"], ["2014-treasury-dec-FRAB__119__08_-_Annex_F_Chapter_05_Form_and_content__2013-14.txt", "7 S414C4 S4176 Departments should disclose performance against 3 their key performance indicators "], ["2014-treasury-dec-FRAB_121_07_IFRS_13.txt", " HM Treasury will coordinate its consultations this summer such that the form and content of the annual report and accounts as covered by the consultation on the simplifying project can be considered alongside the basis of preparation as covered by the IFRS 13 Exposure Draft and an additional consultation on the 2015-16 FReM"], ["2014-treasury-dec-FRAB__119__09_-_Draft_Code_of_Practice_on_Local_Authority_Accounting_2014-15_with_Annexes.txt", " A local authority shall apply paragraphs 38A to 38D of IAS 1, as relevant to its circumstances and as appropriate to ensure a true and fair presentation of its financial statements"], ["2014-treasury-dec-PU1624_final__web_.txt", " This route should be used when PCs are involved in the payment of grants to the private sector or Local Authorities, since grant-giving is not a market activity appropriate to PCs"], ["2014-treasury-dec-Wales_Bill_-_Impact_Assessment_-_Report_Stage_-_Final_10_6_14_pdf.txt", " It has therefore decided to set an initial borrowing limit of 500m, so that the Welsh Government has the funding available to make improvements to the M4 should it choose to do so"], ["2014-treasury-dec-IAS_37_and_Grantor_Accounting_Application_Guidance.txt", "  3 All judgements made on grant liability recognition must comply with your financial reporting framework"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", "  Year ended 31 March 2013  145  Whole of Government Accounts  Assets in the hedged reserves are managed on a day-to-day basis by the Bank of England, and are hedged for currency risk to reduce exposure either by being denominated in the same currency as the liabilities which finance them or by using currency swaps"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", " In accordance with the FReM, investments in Public Dividend Capital are carried at historical cost less any impairment recognised"], ["2014-treasury-dec-OLD_complete_v3.txt", " For CCL purposes, a self-supply is deemed to occur when these commodities are burnt to generate electricity in a CHP that has a generating capacity of more than 2 megawatts, with the operator of the CHP being required to pay the relevant CPS rate of CCL on that supply"], ["2014-treasury-dec-OLD_complete_v3.txt", " This was published in June 2014"], ["2014-treasury-dec-PU1638_policy_costings_bud_2014_with_correction_slip.txt", " The costings may also be affected by changes in the behaviour of migrants"], ["2014-treasury-dec-10348-Contingencies_fund.for_web.txt", "  Chris Wobschall Deputy Director, Assurance and Financial Reporting Policy, HM Treasury 6 January 2012  18  For further information about the National Audit Office please contact National Audit Office Press Office 157-197 Buckingham Palace Road Victoria London SW1W 9SP Tel 020 7798 7400 Email enquiriesnao"], ["2014-treasury-dec-Cm_8869_Scotland_Analysis.txt", " Over 90 per cent of Scottish rural or small businesses use or rely on the universal service"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_web.txt", " The gain or loss arising on the disposal or retirement of an asset is determined as the difference between the sales proceeds and the carrying amount of the asset and is recognised in the statement of comprehensive income"], ["2014-treasury-dec-FSCS_annual_report_2014_print.txt", " The remuneration packages of the other executive directors are determined by the Remuneration Committee"], ["2014-treasury-dec-FRAB__120__06_-_NHS_Manual_for_Accounts_2014-15.txt", " Department of Health 3 APRIL 2014  Page 2 of 3  FRAB 120 06 03 April 2014  Detail of changes in 2014-15 version 2014-15 Manual reference  Change  Reason for change  Para 1"], ["2014-treasury-dec-PU1738_print_CMYK.txt", "  Source Office for Budget Responsibility for the forecast and HM Treasury for the outturn  3"], ["2014-treasury-dec-44695_Autumn_Statement__Print_ready_.txt", " The OBR has revised down its forecast for world GDP growth in all years of the forecast"], ["2014-treasury-dec-FRAB__119__08_-_Annex_G1_-_DEPARTMENT_YELLOW_2013-14.txt", " Descriptions on their own of fees and charges from external customers\u2019 and fees and charges from internal customers\u2019 are not helpful"], ["2014-treasury-dec-Carbon_price_floor_-_fossil_fuels_in_CHPs.txt", "3 A Tax Information and Impact Note TIIN covering this instrument was published on 10 December 2014 alongside draft clauses of the Finance Bill 2015 and this instrument is available on the Government website at httpswww"], ["2014-treasury-dec-PU1624_final__web_.txt", " In particular, departments should monitor spending in Resource AME and ensure that they take steps where appropriate to prevent undue increases in spending that affects the Surplus on the Current Budget SOCB    Review AME programmes regularly to ensure that they are helping to achieve government objectives effectively and efficiently"], ["2014-treasury-dec-Depositor_preference_SI_30-6-14.txt", " c In subsection 2, for that Schedule substitute Schedule 6"], ["2014-treasury-dec-Pension_Liberation_Policy_Pack__v2_0.txt", " New section 272C9 provides that if a person is liable to a tax charge, and this section imposes liability on another person, the first person does not cease to be liable to that tax charge"], ["2014-treasury-dec-Govt_NC13_and_NS_5_pension_flexibility_further_amendments.txt", "  The Government also anticipate an increase in the number of contacts that pension schemes andor drawdown providers will have to deal with from individuals contacting them to discuss how these changes affect them"], ["2014-treasury-dec-Public_Spending_Statistics_July_2014_consolidated_revised.txt", " Data that precede the most recent five outturn years cease to be live\u2019 and are archived in a summarised form"], ["2014-treasury-dec-Scotland_analysis__Fiscal_policy_and_sustainability.txt", "3 per cent of UK  Borrowing in 2018-19 the year after which the effects of demographics are included  -0"], ["2014-treasury-dec-PESA_2014_-_print.txt", "5 TME is the current and capital expenditure of the public sector on a National Accounts basis"], ["2014-treasury-dec-PESA_2014_-_print.txt", "  212\u2003\u2003 Public Expenditure Statistical Analyses 2014  Gross Domestic Product GDP at market prices is the value of goods and services produced in the UK"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", " Consultancy services"], ["2014-treasury-dec-Wales_Bill_Command_Paper_-_English.txt", " responsibility for forecast error in the NSND tax base in Wales over and above the forecast error in the UK as a whole"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " Subsection 9 amends section 360M4"], ["2014-treasury-dec-elps_annex_final.txt", " There are a number of policies which require further investigation because of inconsistencies or omissions in the available data or because of unusual features"], ["2014-treasury-dec-survivor-benefits-in-occupational-pension-schemes.txt", "18 Private sector schemes that are not contracted out are not obliged to pay survivor benefits at all"], ["2014-treasury-dec-CAPITAL_GAINS_TAX_NON_RESIDENTS_AND_UK_RESIDENTIAL_PROPERTY.txt", " 10  1 The alternative conditions see paragraph 9 are met if a at the time of the disposal mentioned in paragraph 8, an investor in the scheme is an offshore fund, an open-ended investment company or an authorised unit trust the feeder fund,  18  Consultation draft Schedule 1  Schedule Title Here Part 1  Amendments of the Taxation of Chargeable Gains Act 1992  b  c  conditions A to C are met in relation to the scheme throughout the alternative period, after taking into account i the scheme documents relating to the feeder fund, and ii the intended investors in the feeder fund, and the scheme and the feeder fund have the same manager"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", " The estimates and underlying assumptions are reviewed on an ongoing basis"], ["2014-treasury-dec-OOTLAR_19_March_2014__1_.txt", " The administrative and compliance costs to businesses exploiting materials affected by these changes are expected to be negligible"], ["2014-treasury-dec-45502_Cm_8988_Accessible.txt", " This publication is available at www"], ["2014-treasury-dec-OLD_complete_v3.txt", " Regulations enabled by this measure will be made once the OECD has completed further work on how the reports should be filed and how the information in them may be shared between relevant countries, and after a period of consultation in the UK"], ["2014-treasury-dec-PSS_April_2014.txt", "2 Other resource adjustments Public corporations 1"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_web.txt", " Alongside this, the Service will deliver a framework for evaluating financial capability programmes"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", " Column b all taxable benefits to the nearest 100 and disclosed in 00s This is the gross value of such benefits before tax"], ["2014-treasury-dec-OOTLAR_19_March_2014__1_.txt", " Paragraph 51 sets out the participation criteria for the CCA scheme, and the Schedule to the Climate Change Agreements Eligible Facilities Regulations 2012 SI 20122999 the eligible facilities regulations\u2019 lists the relevant processes and activities"], ["2014-treasury-dec-Public_Spending_Statistics_July_2014_consolidated_revised.txt", "7 Public sector debt interest of which central government debt interest 1  National Statistics 2010-11 2011-12 outturn outturn  2012-13 outturn  2013-14 outturn  9,656 4,779 468 20 367 30,479 30,479  8,906 5,669 588 16 441 45,165 45,165  8,484 5,724 588 10 294 48,375 48,375  8,039 5,832 478 9 145 47,549 47,549  8,229 7,891 554 10 158 47,384 47,384  Total general public services 2"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", "enquirieshm-treasury"], ["2014-treasury-dec-Wales_Bill_Command_Paper_-_English.txt", "  18    By setting a rate of, for example, 11p or 9p the Welsh Government could increase or decrease its budget respectively compared to current arrangements, as the block grant adjustment will still be based on the 10p forfeited by the UK Government, i"], ["2014-treasury-dec-Final_IA_-_ring-fencing_and_depositor_preference.txt", " Strengthening Capital Standards 3 - further consultation on CRD3, FSA consultation paper CP1109  NO SECURITY LABEL difference between the cost estimates in this IA and those in the IA accompanying the Banking Reform White Paper, which covered the full ICB package, including bail-in"], ["2014-treasury-dec-36048_Cm_8774.txt", "  Work in progress April 2014"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", "  337  Consultation draft  1  1  Landfill tax treatment of fines Schedule 1 makes provision about the treatment of fines for the purposes of landfill tax"], ["2014-treasury-dec-44695_Accessible.txt", " The government is also announcing further detail of 3 funds totalling 85 million to support ultra-low emission taxis, buses and cities"], ["2014-treasury-dec-37630_Budget_2014_Web_Accessible.txt", "3 Surplus on current budget a-c-e -5"], ["2014-treasury-dec-main_supply_estimates_2014_2015_print.txt", "  Annually Managed Expenditure Expenditure arising from  Broadcasting, Media and other services and activities"], ["2014-treasury-dec-PU1616_OTS_employee_benefits_final_report.txt", " Example A deduction from earnings is allowed for accommodation and subsistence expenses if   an employee is obliged to incur and pay them as a holder of the employment and    the expenses are necessarily incurred in relation to Sections 337 and 338"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", "131 Changes to Section 221 Finance Act 2012 covering Insurers Solvency II compliant instruments  The government will amend legislation to ensure regulations can be made to set out the tax treatment of Solvency II compliant capital instruments in advance of the Budget 2014  3763006RedBookChap 2B"], ["2014-treasury-dec-Russia.txt", " Name 6 BEZRUCHENKO 1 NATALIA 2 IVANOVNA 3 na 4 na 5 na"], ["2014-treasury-dec-OOTLAR_19_March_2014__1_.txt", " Other impacts have been considered and none have been identified"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", "6 billion held by the Bank of England and other deposits repayable on demand of 25"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", ", and After subsection 2 insert  466  3  Consultation draft  2A 4  2  Section 153A3 to 5 applies for the purposes of this section"], ["2014-treasury-dec-44369_Cm_8958_print_ready.txt", "3  The Government agrees with the Committee\u2019s recommendation"], ["2014-treasury-dec-freedom_and_choice_in_pensions_print_210314.txt", " In addition, the government would welcome views on the following specific questions 1  Should a statutory override be put in place to ensure that pension scheme rules do not prevent individuals from taking advantage of increased flexibility  2  How could the government design the new system such that it enables innovation in the retirement income market  3  Do you agree that the age at which private pension wealth can be accessed should rise alongside the State Pension age  7 The transition to this age will need to begin before 2028 and the government will provide further detail on this in its summary of responses to this consultation 8 Unless people have built up pension savings in defined benefit schemes with a lower Normal Pension Age  26  4  Should the change in the minimum pension age be applied to all pension schemes which qualify for tax relief  5  Should the minimum pension age be increased further, for example so that it is five years below State Pension age  27  4  Supporting choice  4"], ["2014-treasury-dec-UK_Sovereign_Sukuk_PLC_Offering_Circular.txt", " Neither this Offering Circular nor any other information supplied in connection with the issue of the Certificates a is intended to provide the basis of any credit or other evaluation or b should be considered as a recommendation by the Trustee, DCLG, HMT or any of the Joint Lead Managers that any recipient of this Offering Circular or any other information supplied in connection with the issue of the Certificates should purchase any Certificates"], ["2014-treasury-dec-supplementary_estimates_and_new_estimates_2013_14_120214_correction.txt", " Climate modelling, risk assessment and adaptation"], ["2014-treasury-dec-Wales_Bill_Command_Paper_-_Welsh.txt", " Felly, mae\u2019r trefniadau ariannu newydd yn cynnwys dulliau i helpu Llywodraeth Cymru i reoli\u2019r diffyg sefydlogrwydd hwn, gan gynnwys cronfa arian parod wrth gefn a phwerau benthyca presennol"], ["2014-treasury-dec-39796_Cm_8847_Print_Ready.txt", "  8 Committee of Public Accounts recommendation Recommendation In 2011-12, three departments incurred excesses Department for Education, Department for Energy and Climate Change, and Department for International Development"], ["2014-treasury-dec-PU1624_final__web_.txt", " This chapter applies to trading funds that are PCs, with some special features  see below"], ["2014-treasury-dec-44695_Accessible.txt", " Median gross weekly earnings for 18-21 year olds working full-time compared to the median gross weekly earnings of all full-time employees"], ["2014-treasury-dec-Amendment_4.txt", "1  NOTICES OF AMENDMENTS Monday 23 June 2014 CONSIDERATION OF BILL  Mr Chancellor of the Exchequer 4   Clause  291,  page  199,  leave out lines 23 to 29  FINANCE BILL 2014 CLAUSE 291  EXPLANATORY NOTE  AMENDMENT 4 TO CLAUSE 291 REMOVAL OF EXTENDED TIME LIMIT RESTRICTION FOR EU CASES  SUMMARY 1"], ["2014-treasury-dec-Country_and_Regional_Analysis_November_2014_Combined.txt", "9 Social protection n"], ["2014-treasury-dec-Wales_Bill_-_Impact_Assessment_-_Report_Stage_-_Welsh_Language_Version_10_6_14_pdf.txt", " Nid oes systemau ar wahn ar gyfer cofrestru tir yng Nghymru a Lloegr ac mae nifer cyfyngedig o deitlau cofrestredig ac anghofrestredig i dir yn pontio\u2019r ffin rhwng Cymru a Lloegr"], ["2014-treasury-dec-IAS_37_and_Grantor_Accounting_Application_Guidance.txt", " As a result of the action government may have to make payments in the future but it may also be the case that government can avoid making the payments and fulfilling the obligation as government is in a unique position to reverse or amend announcements on the scope of a policy or even whether the policy will go ahead at all"], ["2014-treasury-dec-supplementary_estimates_and_new_estimates_2013_14_120214_correction.txt", " Switch from resource to capital in respect of Renewable Heat Premium Payments Section Q  -15,000,000  vi"], ["2014-treasury-dec-131010_Letter_and_annexes_from_HMT_to_Govt_Actuary_2.txt", "The value of the cost cap fund as at the effective date must be calculated as  A  B C D E where A represents the prior value of the cost cap fund, calculated in accordance with direction 40 B represents the cost cap income, calculated in accordance with direction 44 C represents the cost cap benefits paid, calculated in accordance with direction 46 D represents the cost cap net leavers liabilities stated in accordance with direction 48 and E represents the cost cap notional investment returns calculated in accordance with direction 50"], ["2014-treasury-dec-PU1616_OTS_employee_benefits_final_report.txt", "25 The role of a NED can vary immensely from one company to another as can levels of remuneration"], ["2014-treasury-dec-FRAB__119__08_-_Annex_F_Chapter_05_Form_and_content__2013-14.txt", "4, this section considers the following accounting standards that provide guidance on the formats of, and disclosures in, financial statements IAS 1 Presentation of Financial Statements IAS 7 Statement of Cash Flows IAS 10 Events after the Reporting Period IAS 24 Related Party Disclosures and IFRS 8 Operating Segments"], ["2014-treasury-dec-Notice_Yemen_010221.txt", "UK website httpswww"], ["2014-treasury-dec-Partnerships_Salaried_member_rules.txt", " The tax treatment in the UK of a foreign body akin to a UK LLP will depend on the nature of the entity"], ["2014-treasury-dec-Efficiency_and_reform_in_the_next_Parliament.txt", " 2 Not only was government failing to leverage its buying scale to get cheaper deals, it was not getting consistent prices across Whitehall"], ["2014-treasury-dec-promoters_of_tax_avoidance_schemes_amendment_of_return_to_take_account_of_relevant_judicial_rulings_and_dotas.txt", "  2  That date is the later of a the last day of the period of 13 months beginning with the day on which the monitoring notice takes effect, or b in cases where an appeal is made under section 11, the last day of the period of 12 months beginning with the day on which the appeal is finally determined, withdrawn or otherwise disposed of"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", "4  41,457  38,415  Liquidity risk  Liquidity risk is the risk of being unable to pay liabilities as they fall due"], ["2014-treasury-dec-FSCS_annual_report_2014_print.txt", " We have contributed our expertise to help inform the new directives and legislation"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " Subsection 3 amends section 266 ITEPA by adding to the list of non-cash vouchers that do not give rise to tax liability under Chapter 4 of Part 3 of ITEPA a new paragraph f covering medical treatment that meets the requirements of new section 320C"], ["2014-treasury-dec-BRRD_impact_assessment_revised.txt", " The Government\u2019s White Paper on banking reform20 estimated that the recommended reforms may see UK GDP increase by as much as 9"], ["2014-treasury-dec-Partnerships_Salaried_member_rules.txt", "7 Statutory limit for Disguised Salary S863B3 - Step 2 The test applied by Step 2 is whether it is reasonable to expect that at least 80 of the total amount expected to be payable by the LLP for M\u2019s services as a member will be Disguised Salary"], ["2014-treasury-dec-Pension_flexibility.txt", " This trivial commutation lump sum can be paid after an individual receives a transitionally-protected pension commencement lump sum, the value of which is higher than the amount defined in paragraph 3 of Schedule 29 to FA 2004 normally 25 of the value of the member\u2019s rights under the scheme"], ["2014-treasury-dec-Charges_and_rates_and_limits_and_allowances_for_2015-16.txt", " The change applies from 2015-16"], ["2014-treasury-dec-10459.Consolidated_Fund.for_web.txt", "ukdocopen-government-licence or email psinationalarchives"], ["2014-treasury-dec-SDPR_Update_September_2014___published_as_Clarifications_.txt", "00  31-Dec-07  1-Apr-09  -3"], ["2014-treasury-dec-freedom_and_choice_in_pensions_print_210314.txt", " At the point of retirement they are choosing between providers offering the same product which may not suit their needs rather than between a range of products"], ["2014-treasury-dec-Wales_Bill_-_Explanatory_Notes_-_Report_Stage_-_Final_10-6-14.txt", "  Given that these provisions essentially provide for SDLT and landfill tax in Wales to be switched off\u2019, with the Assembly being empowered to impose its own taxes in these areas from that date, the Government does not consider that any A1P1 incompatibility arises"], ["2014-treasury-dec-EMPLOYMENT_INTERMEDIARIES_DETERMINATION_OF_PENALTIES.txt", " This clause amends existing legislation for the procedure for recovery of penalties under Section 100 Taxes Management Act 1970 TMA 1970"], ["2014-treasury-dec-FRAB__119__08_-_Annex_F_Chapter_05_Form_and_content__2013-14.txt", " The format of those accounts will be based on the principles, but not the detail, set out in this chapter"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", " Progress against the plan is monitored on a quarterly basis, alongside an assessment of risks to delivery"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " 4 After subsection 5 insert 6  9  In section 327 reductions in respect of utilised ring fence losses, after subsection 3 insert 3A  10  This section is subject to section 328A adjustment of pool to remove pre-2013 losses after the initial 6 periods"], ["2014-treasury-dec-39796_Cm_8847_Accessible.txt", " For 2015-16, the departments will draw on the analysis in the economic roadmap to provide a single, joint plan for promoting UK exports"], ["2014-treasury-dec-avoidance_discussion_paper_with_covers_final.txt", "8 Questions on tackling avoidance  Tackling avoidance 4"], ["2014-treasury-dec-PU1678_final__1_.txt", " To this end, the bank administrator should, first, provide support to a private sector purchaser or bridge bank in relation to the transferred business and, second, rescue the residual bank as a going concern or wind up its affairs in the best interests of creditors"], ["2014-treasury-dec-Notice_Russia_010221.txt", " 2019855  AMENDMENT Deleted information appears in strikethrough"], ["2014-treasury-dec-New_Clause_1.txt", " The measure will also ensure that the profits arising from that service are not reduced by unrelated tax relief"], ["2014-treasury-dec-FRAB__120__07_-_Annex_C_-_FT_ARM_14-15.txt", " Both are risk pooling schemes under which the trust pays an annual contribution to the NHS Litigation Authority and in return receives assistance with the costs of claims arising"], ["2014-treasury-dec-FRAB__119__08_-_Annex_F_Chapter_05_Form_and_content__2013-14.txt", " Other than NDPBs that are charities which apply the Charities SORP, all reporting entities shall prepare individual or group accounts as appropriate using IAS 1"], ["2014-treasury-dec-OOTLAR_19_March_2014__1_.txt", "  Proposed revisions The ISA Regulations will be amended by secondary legislation to reflect the rules that will apply for NISAs"], ["2014-treasury-dec-Wales_Bill_-_Explanatory_Notes_-_Report_Stage_-_Final_10-6-14.txt", "uknewstechnote-scot-taxrate"], ["2014-treasury-dec-main_supply_estimates_2014_2015_web.txt", "  198  UK Trade  Investment  Main Estimates, 2014-15  Part III Note D - Explanation of Accounting Officer responsibilities The Accounting Officer prepares resource accounts for each financial year"], ["2014-treasury-dec-survivor-benefits-in-occupational-pension-schemes.txt", "4 There are some exceptions to the general approach described above"], ["2014-treasury-dec-PU1624_final__web_.txt", "4 The means to achieving these objectives are through the Government\u2019s fiscal mandate, which the Chancellor announced in the June 2010 Budget"], ["2014-treasury-dec-PU1616_OTS_employee_benefits_final_report.txt", " business travel\u2019 would still be the key determinant"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " The 2009 Pre-Budget Report announced that the van benefit charge for zeroemission vans would be nil from 6 April 2010 to 5 April 2015, to support the uptake of cleaner goods vehicles"], ["2014-treasury-dec-OLD_complete_v3.txt", "1 of Budget 2014 and have been certified by the Office for Budget Responsibility"], ["2014-treasury-dec-MCD_annex_b_impact_assessment.txt", " The FCA have indicated that an application from a second charge intermediary will be categorised as straightforward\u2019 while an application from a second charge lender will be categorised as moderately complex\u2019"], ["2014-treasury-dec-Modernising_taxation.txt", "  3  For the purposes of subsection 2a, a company partner is connected with P at any time in an accounting period if at that or any other time in the accounting period a one controls the other, or  6  Consultation draft  b  both are under the control of the same person"], ["2014-treasury-dec-OLD_complete_v3.txt", " The measure could lead to increased demand for air travel by families, benefitting airlines and travel companies"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", " In the absence of observable market data for investments in public bodies outside the departmental boundary, net asset value per recent audited accounts is used as a measure for determining fair value, taking into consideration HM Treasury\u2019s assessment of impairment or material changes to fair value for bodies with non-coterminous reporting dates"], ["2014-treasury-dec-PU1616_OTS_employee_benefits_final_report.txt", " It would also mean no longer having NICs as weekly and non-cumulative, but having one system  the annualcumulative basis of income taxPAYE"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " The law providing for exemption from bingo duty is to be found in Part 1 of Schedule 3 to the Betting and Gaming Duties Act 1981"], ["2014-treasury-dec-elps_annex_final.txt", " For this reason annuity payment data is only used when the full policy year falls within the period for which actual annuity payment data is available"], ["2014-treasury-dec-government_financial_reporting_manual_201314.txt", "2  Accounting standards  4"], ["2014-treasury-dec-elps_main_doc_final.txt", "5 billion for payments to these policyholders"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", "  The Annual Report consists of A Strategic Report following the requirements of s414C in Chapter 4A of the Companies Act 2006 and A Directors\u2019 Report, based on the requirements of Chapter 5 of Part 15 of the Companies Act 2006, and Schedule 7 of SI 2008 no 410 A Remuneration Report based on Chapter 6 of Part 15 of the Companies Act 2006 and Schedule 8 of SI 2008 no 410"], ["2014-treasury-dec-main_supply_estimates_2014_2015_web.txt", "  Pension Schemes - Deficits Whilst not the lead employer, the NDA is the lead organisation and has ultimate responsibility for certain nuclear industry pension schemes, including the Combined Nuclear Pension Plan, the Magnox section of the ESPS, and the GPS pension scheme"], ["2014-treasury-dec-Carbon_price_floor_-_fossil_fuels_in_CHPs.txt", "  Proposed revisions Legislation will be introduced in Finance Bill 2015 to amend Schedule 6"], ["2014-treasury-dec-Diverted_Profits_Tax.txt", "  DETAILS OF THE CLAUSE 2"], ["2014-treasury-dec-PESA_2014_-_print.txt", "3 are presented against the budgeting framework, Tables 6"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", " At the same time HM Treasury transferred the loan, which had financed IFUL\u2019s investment in BFP, to BIS with both BIS and BBIL novating HM Treasury and IFUL within a keep well agreement such that all assets and liabilities relating to the BFP, transferred out of HM Treasury group"], ["2014-treasury-dec-FRAB__119__08_-_Annex_G3_-_NDPB_GREEN_2013-14.txt", " Drafting note if any  Total number of lossesTotal Insert total number of cases and total amount Total value of losses 000  Details of cases over 30250,000 Cash losses List cases Claims abandoned List cases  Comparatives need be given for category totals"], ["2014-treasury-dec-Country_and_Regional_Analysis_November_2014_Combined.txt", "3 Post-secondary non-tertiary education 9"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", " These are readily convertible to known amounts of cash and are subject to insignificant risk of changes in value and have an original maturity of three months or less"], ["2014-treasury-dec-main_supply_estimates_2014_2015_web.txt", " Where there is an agreed change to a department\u2019s DEL, it must be announced to Parliament before the end of the financial year"], ["2014-treasury-dec-Country_and_Regional_Analysis_November_2014_Combined.txt", "2 Secondary education 9"], ["2014-treasury-dec-PESA_2014_-_print.txt", "  511  510  488  467  462  107 74 56 19 23 4 317 54 83 60 111 10 1 6 43 7  108 71 53 19 18 10 348 63 88 66 120 11 1 7 49 11  107 63 47 16 14 4 317 52 82 60 115 9 2 6 46 9  88 67 52 15 8 3 288 46 71 59 106 7 0 4 47 10  68 65 35 30 0 7 1 267 38 68 56 100 7 3 50 8  Total economic affairs 5"], ["2014-treasury-dec-OOTLAR_19_March_2014__1_.txt", "  A108  Carbon price floor reform and other technical amendments Who is likely to be affected UK generators of fossil-fuel based electricity, including combined heat and power operators and auto generators those supplying such generators and electricity utilities"], ["2014-treasury-dec-45502_Cm_8988_Print.txt", " This is the Government response to the Committee\u2019s report"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", " In accordance with the FReM, Public Dividend Capital is carried at historical cost less any impairment recognised"], ["2014-treasury-dec-10459.Consolidated_Fund.for_web.txt", "  Consolidated Fund Account 2013-14  Outturn The outturn for the year shows payments and receipts of 516"], ["2014-treasury-dec-elps_main_doc_final.txt", "6 This means that if the value of the Equitable Life policy is less than it would have been at a comparable company, the policy would be deemed to have made a Relative Loss and if the value of the Equitable Life policy is greater than it would have been at a comparable company, the policy would be deemed to have made a Relative Gain"], ["2014-treasury-dec-AS2014_policy_costings_final.txt", "  The cost base The cost base is the stock of overpaid expenditure in the system available for Fraud and Error operational activity to target, taken from Fraud and Error National Statistics"], ["2014-treasury-dec-FSCS_annual_report_2014_print.txt", " Levy payers, for the most part, recognise that we are an operational arm of the safety-net as a whole and we do not set the rules"], ["2014-treasury-dec-44369_Cm_8958_accessible.txt", " In March 2014, the department obtained approval from the Treasury to apply a variable Pay Enhancement for specific specialist commercial staff who are to be employed on 23 month fixed term contracts"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", " Lloyds Banking Group plc and Royal Bank of Scotland Group plc 2"], ["2014-treasury-dec-Fuel_duty_-_aqua_methanol.txt", "1 Under HODA, certain alternative fuels benefit from a lower rate of fuel duty than that applied to petrol and diesel, in recognition of their environmental benefits"], ["2014-treasury-dec-37630_Budget_2014_Web_Accessible.txt", "37 The claimant count fell by 327,600 in the year to January 2014, the largest annual fall since March 1998"], ["2014-treasury-dec-main_supply_estimates_2014_2015_print.txt", "    Voted Total  Allocated in Vote on Account  Balance to complete or surrender  Departmental Expenditure Limit Resource Capital  3,352,423,000 173,100,000  1,528,457,000 83,507,000  1,823,966,000 89,593,000  Annually Managed Expenditure Resource Capital  11,945,946,000 1,000,000  5,384,801,000 900,000  6,561,145,000 100,000  1,287,000,000  -  1,287,000,000  16,478,133,000  6,879,515,000  9,598,618,000  Non-Budget Expenditure Net cash requirement  552  HM Revenue and Customs  Main Estimates, 2014-15  Part II Subhead detail '000 2014-15  2013-14  Plans  Provisions  Resources  Capital  Administration  Resources  Capital  Programme  Gross  Income  Net  Gross  Income  Net  Gross  Income  Net  Net  Net  1  2  3  4  5  6  7  8  9  10  11  Spending in Departmental Expenditure Limits DEL Voted expenditure 903,654  -142,300  761,354  2,824,978  -233,909  2,591,069  707,212  2,599,307  -28,239  2,571,068  174,100  -1,000  173,100  163,796  -1,000  162,796  3,341,112  230,729  3,296,254  223,417  -  -  -  7,312  Of which A HMRC Administration 849,512  -142,300  -  B Departmental Unallocated Provision 35,445  -  -  35,445  -  -  -  -  -  205,671  -205,670  1  C VOA Administration -  1,286  -  1,286  9,018  -  9,018  -  D Utilised Provisions 18,697  -  -  -  -  -  18,697  20,000  -  20,000  -  -  -  44,858  -  -  67,289  234,815  -  234,815  -  -  -  313,613  -  67,289  234,815  -  234,815  -  -  -  313,613  -  828,643  3,059,793  -233,909  2,825,884  174,100  -1,000  173,100  3,654,725  230,729  1,000  -  1,000  11,974,224  2,000  1,000  -  1,000  11,792,000  2,000  -  -  -  129,433  -  -  -  -  42  -  -  -  -  36,001  -  -  -  -  -  -  -  -  -  63,605  -  -  -  -  1  -  -  -  -  -46,858  -  Non-voted expenditure 67,289  Of which E National Insurance Fund 67,289  -  -  -  Total Spending in DEL 970,943  -142,300  Spending in Annually Managed Expenditure AME Voted expenditure -  -  - 11,950,177  -4,231  11,945,946  Of which F Social Benefits and Grants -  -  - 11,702,800  - 11,702,800  G Providing payments in lieu of tax relief to certain bodies -  -  -  -  172,199  -  172,199  -  41  -  41  H Filing Incentive Payments -  -  -  I HMRC Administration -  -  -  30,001  -  30,001  -  8,000  -  8,000  J Payments To Add Capacity -  -  -  K VOA - Payments of rates to LAs on behalf of certain bodies -  -  -  -  76,832  -4,231  72,601  -  -  1  -  1  L VOA Administration -  -  M Utilised Provisions -  -  -  -39,697  -  -39,697  553  HM Revenue and Customs  Main Estimates, 2014-15  Part II Subhead detail  '000 2014-15 Plans  2013-14 Provisions  Resources  Capital  Administration  Resources  Capital  Programme  Gross  Income  Net  Gross  Income  Net  Gross  Income  Net  Net  Net  1  2  3  4  5  6  7  8  9  10  11  Non-voted expenditure -  -  - 31,608,972  - 31,608,972  -  -  - 31,771,998  -  - 29,695,400  - 29,695,400  -  1,913,572  -  - 43,559,149  -  -  -  - 30,027,000  1,913,572  -  -  -  1,744,998  -  -4,231  43,554,918  1,000  -  1,000  43,746,222  2,000  1,287,000  -  1,287,000  -  -  -  -  -  -  1,287,000  -  1,287,000  -  -  -  -  -  -  -  1,287,000  -  1,287,000  -  -  -  -  -  -142,300  828,643  47,905,942  -238,140  47,667,802  175,100  -1,000  174,100  47,400,947  232,729  Voted Expenditure 903,654 -142,300  761,354  16,062,155  -238,140  15,824,015  175,100  -1,000  174,100  15,315,336  232,729  Non Voted Expenditure 67,289 -  67,289  31,843,787  - 31,843,787  -  -  - 32,085,611  -  Of which N Personal Tax Credit -  -  O Other Reliefs and Allowances -  -  -  -  -  -  Total Spending in AME -  -  Non-Budget spending Voted expenditure -  -  -  Of which P Payments To National Insurance Fund -  -  -  -  Total Non-Budget Spending -  Total for Estimate 970,943  Of which  554  HM Revenue and Customs  Main Estimates, 2014-15  Part II Resource to cash reconciliation '000 2014-15 Plans Net Resource Requirement Net Capital Requirement Accruals to cash adjustments  2013-14 Provisions  2012-13 Outturn  48,496,445  47,400,947  46,762,748  174,100  232,729  194,578  -281,336  -230,844  -182,237  Of which Adjustments to remove non-cash items Depreciation  -252,002  -239,402  -225,586  New provisions and adjustments to previous provisions  -30,000  -36,000  -5,084  Departmental Unallocated Provision  -36,731  -  -  Supported capital expenditure revenue  -  -  -  Prior Period Adjustments  -  -  -  -2,300  -2,300  6,933  Remove voted resource and capital  -  -  -  Add cash grant-in-aid  -  -  -  Increase   Decrease - in stock  -  -  -  Increase   Decrease - in debtors  -  -  -  Increase -  Decrease  in creditors  -  -  -  39,697  46,858  41,500  -31,911,076  -32,085,611  -31,183,451  Other non-cash items  Adjustment for NDPBs  Adjustments to reflect movements in working balances  Use of provisions  Removal of non-voted budget items Of which Consolidated Fund Standing Services Other adjustments  Net Cash Requirement  555  -  -  -  -31,911,076  -32,085,611  -31,183,451  16,478,133  15,317,221  15,591,638  HM Revenue and Customs  Main Estimates, 2014-15  Part III Note A - Statement of Comprehensive Net Expenditure  Reconciliation Table '000 2014-15 Plans Gross Administration Costs  2013-14 Provisions  2012-13 Outturn  916,801  955,113  972,955  -142,300  -99,700  -59,518  774,501  855,413  913,437  46,638,639  46,790,665  46,107,788  Programme DEL Income  -233,909  -239,444  -254,072  Programme AME Income  -4,231  -3,687  -3,312  -200  -200  -200  Net Programme Costs  46,400,299  46,547,334  45,849,204  Total Net Operating Costs  47,174,800  47,402,747  46,763,641  3,580,385 43,594,615 -200  3,609,867 43,793,080 -200  3,622,189 43,141,105 547 -200  35,445  -  -  -  -  -  Capital in the SoCNE  -  -  -547  Grants to devolved administrations  -  -  -  200  200  200  -1,000  -2,000  -546  47,209,445  47,400,947  46,762,748  3,654,527 43,554,918  3,654,725 43,746,222  3,663,143 43,099,605  Grants to devolved administrations  -  -  -  Prior period adjustments  -  -  -  -  -  -  1,287,000  -  -  48,496,445  47,400,947  46,762,748  Less Administration DEL Income Net Administration Costs Gross Programme Costs Less  Non-budget income  Of which Resource DEL Capital DEL Resource AME Capital AME Non-budget  Adjustments to include Departmental Unallocated Provision resource Consolidated Fund Extra Receipts in the budget but not in the SoCNE  Adjustments to remove  Non-Budget Consolidated Fund Extra Receipts in the SoCNE  Other adjustments Total Resource Budget Of which Resource DEL Resource AME  Adjustments to include  Adjustments to remove Consolidated Fund Extra Receipts in the resource budget Other adjustments Total Resource Estimate  556  HM Revenue and Customs  Main Estimates, 2014-15  Part III Note B - Analysis of Departmental Income 2014-15 Plans  Voted Resource DEL  '000 2013-14 Provision  2012-13 Outturn  -376,209  -339,144  -313,590  -142,300  -99,700  -59,518  -142,300  -99,700  -59,518  -142,300  -99,700  -59,518  -233,909  -239,444  -253,980  Of which Administration Sales of Goods and Services Of which A HMRC Administration Total Administration Programme Sales of Goods and Services Of which A HMRC Administration C VOA Administration Other Income  -28,239  -26,307  -62,428  -205,670  -213,137  -191,552  -  -  -92  Of which C VOA Administration Total Programme  Voted Resource AME  -  -  -92  -233,909  -239,444  -254,072  -4,231  -3,687  -3,312  -4,231  -3,687  -3,312  -4,231  -3,687  -3,312  -4,231  -3,687  -3,312  -380,440  -342,831  -316,902  -1,000  -960  -5,214  -1,000  -960  -5,214  -1,000  -960  -4,290  -  -  -924  -1,000  -960  -5,214  -1,000  -960  -5,214  Of which Programme Sales of Goods and Services Of which K VOA - Payments of rates to LAs on behalf of certain bodies Total Programme  Total Voted Resource Income Voted Capital DEL Of which Programme Sales of Assets Of which A HMRC Administration C VOA Administration Total Programme  Total Voted Capital Income  557  HM Revenue and Customs  Main Estimates, 2014-15  Part III Note C - Analysis of Consolidated Fund Extra Receipts In addition to income retained by the Department the following income is payable to the Consolidated Fund '000 2014-15  2013-14  Plans  Receipts  Income  2012-13  Provisions  Outturn  Receipts  Income  Receipts  Income  Income in budgets surrendered to the Consolidated Fund resource  -  -  -  -  -  -  Income in budgets surrendered to the Consolidated Fund capital  -  -  -  -  -  -  Non-budget amounts collectable on behalf of the Consolidated Fund in the SoCNE  -200  -200  -200  -200  -200  -200  Total  -200  -200  -200  -200  -200  -200  Detailed description of CFER sources '000 2014-15  2013-14  Plans  Income  Receipts  2012-13  Provisions  Income  Receipts  Outturn  Income  Receipts  Non-Budget Bank Interest and Compensation  -200  -200  -200  -200  -200  -200  Total  -200  -200  -200  -200  -200  -200  558  HM Revenue and Customs  Main Estimates, 2014-15  Part III Note D - Explanation of Accounting Officer responsibilities The Accounting Officer prepares resource accounts for each financial year"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " This clause introduces a new tax relief for the donation of company profits to Community Amateur Sports Clubs CASCs"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", " For example, the government previously announced it would be introducing further regulation in relation to circumstances where regulated mortgage contracts are sold on to unregulated firms"], ["2014-treasury-dec-PU1624_final__web_.txt", " Such assumptions will result in increased pressure on council tax levels"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", " The scheme liability in WGA was the aggregate of amounts reported in the statement of accounts of the individual authority employers, and the amounts reported by the Northern Ireland Police Pension Scheme and Northern Ireland Fire and Rescue Service"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_web.txt", " Financial instruments a Credit risk The Money Advice Service\u2019s credit risk falls into two main categories i"], ["2014-treasury-dec-Disguised_fee_income.txt", " Section 809EZB 3 defines the preferred return, providing that it is a return equivalent to at least compound interest calculated at the rate of 6 per annum on the sum invested for the period during which it was invested in the scheme"], ["2014-treasury-dec-OLD_complete_v3.txt", " Impact on business including civil society organisations  The measure is not expected to increase administration or general costs"], ["2014-treasury-dec-45502_Cm_8988_Print.txt", " Departments should monitor information on complaints and whistleblowing and should escalate any concerns to their Departmental Audit and Risk Assurance Committee for consideration"], ["2014-treasury-dec-Final_IA_-_ring-fencing_and_depositor_preference.txt", "5 per cent and the net present value output cost of a crisis occurring 63 per cent"], ["2014-treasury-dec-FRAB__120__02_-_IFRS_13_Fair_Value.txt", "  Interpretation for the public sector context  The proposed approach would require interpretations of IAS 16 and, if the approach is agreed, by analogy to IAS 38, for the public sector context"], ["2014-treasury-dec-OOTLAR_19_March_2014__1_.txt", " These amendments will increase the overall ISA subscription limit at Regulation 4ZA1 to 15,000"], ["2014-treasury-dec-FSCS_annual_report_2014_web.txt", " The company adopted IFRS in accordance with IFRS 1, First-time Adoption of International Financial Reporting Standards"], ["2014-treasury-dec-PU1719_HMT_Science_.txt", " On top of this, we will invest 3 billion to support individual research projects and our institutions\u2019 world class laboratories, and provide funding for our international subscriptions"], ["2014-treasury-dec-39796_Cm_8847_Accessible.txt", " 4 The Food Standards Agency breached its Capital Departmental Expenditure Parliamentary Control total by 48,000"], ["2014-treasury-dec-Treasury_minutes_web.txt", "  Target implementation date Spring 2015"], ["2014-treasury-dec-budget_2014_data_sources.txt", "  Data source, including ONS source code if applicable The income tax impact tax and relief of the pensions flexibility changes is HMRC analysis based on a number of data sources"], ["2014-treasury-dec-scotland_analysis_fiscal_policy_and_sustainability_print.txt", " Adding in the challenge of determining Scotland\u2019s share of the total debt arising from any such chosen start date means a wide array of different outcomes is highly plausible"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " 20042064, amended by S"], ["2014-treasury-dec-FRAB__119__06_-_Discount_rates.txt", "  Timing  Rates will next be set in early December 2014 using market data as at 30 November 2014"], ["2014-treasury-dec-IFRS_16_Leases_-_Supplementary_budgeting_guidance_December_2020_for_publication.txt", " IFRS 16 Leases, issued by the International Accounting Standards Board IASB in 2016, will be adopted by the UK Public Sector from 1 April 2022"], ["2014-treasury-dec-main_supply_estimates_2014_2015_print.txt", " Details of the Grant in Aid they receive and their budgets can be  found in this document at Part III Note E - Arm's Length Bodies"], ["2014-treasury-dec-Wales_Bill_Command_Paper_-_English.txt", " The Assembly already has legislative competence in relation to business rates in Wales1, and can pass laws to amend, or replace, the current system"], ["2014-treasury-dec-scotland_analysis_fiscal_policy_and_sustainability_print.txt", " In fact, public spending is assumed to be lower still due to debt interest savings from the higher tax revenues"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_web.txt", "  IAS 19 - Post employment benefits pensions The Money Advice Service does not have a defined benefits plan"], ["2014-treasury-dec-20140310_bailin_section48p_order_CONSULTATION_DRAFT_FINAL_FINAL__2_.txt", " a Section 44B was inserted by the Financial Services Banking Reform Act 2013 c"], ["2014-treasury-dec-scotland_analysis_fiscal_policy_and_sustainability_print.txt", " As part of the UK, the Scottish Government receives stable and secure levels of funding, and is able to pursue its own policies in relation to key public services such as health, education, housing, policing and transport"], ["2014-treasury-dec-MCD_draft_regulations.txt", " 2 Where the relevant requirements have been complied with, the mortgage intermediary\u2019s permission is to be treated as varied accordingly"], ["2014-treasury-dec-supplementary_estimates_and_new_estimates_2013_14_120214_correction.txt", "  -890,000  Departmental Unallocated Provision - Transfer to Home Office as per settlement letter condition to fund Official Development Assistance ODA eligible activities"], ["2014-treasury-dec-PU1738_print_CMYK.txt", "  Timing of expenditure and the related EU funding D"], ["2014-treasury-dec-44695_Accessible.txt", "  Table 222 permanent dwellings started and completed, by tenure, England quarterly seasonally adjusted\u2019, DCLG live tables on house building, November 2014 and New Housing Pipeline Q2 2014 report\u2019, Home Builders Federation, September 2014 50  40  Autumn Statement 2014  1"], ["2014-treasury-dec-44695_Accessible.txt", "198 Access to Ebbsfleet  The government will undertake a review of transport provision for the Ebbsfleet area, including Crossrail, High Speed 1, Southern and Southeastern rail services"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", "enquirieshm-treasury"], ["2014-treasury-dec-supplementary_estimates_and_new_estimates_2013_14_120214_correction.txt", " Cases where it is probable that MoJ will incur future Unquantifiable costs have been included within provisions"], ["2014-treasury-dec-FRAB__119__08_-_Annex_H_-_2014-15_FReM.txt", " Where a department believes an impairment should score as catastrophic loss it should first contact the relevant authority, as these are rare events"], ["2014-treasury-dec-AS2014_policy_costings_final.txt", " The costing includes the Barnett consequentials, which are calculated as 19 of the business rate cost, net of business tax adjustments"], ["2014-treasury-dec-36048_Cm_8774.txt", "2 The department has been working closely with the Treasury, Cabinet Office, Ministers and stakeholders across Government"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " Subsection 3 provides definitions of some terms used in section 257LF"], ["2014-treasury-dec-Extension_of_Ring_Fence_Expenditure_Supplement.txt", "  1B  None of the additional 4 periods may be accounting periods beginning before 5 December 2013"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", "3  Measurement of financial instruments  Purchases and sales of financial assets are generally accounted for on the date of commitment to buy or sell the trade date\u2019"], ["2014-treasury-dec-Partnerships_Salaried_member_rules.txt", "5 Delegated powers Some LLPs delegate a role such as management to a part of the membership"], ["2014-treasury-dec-44695_Accessible.txt", "  8  Outturn data from ONS House Price Index"], ["2014-treasury-dec-FSCS_annual_report_2014_print.txt", " We also need to be able to respond to growing complexity, particularly in the investment field"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", " The biggest risk now to economic security would be abandoning the plan that\u2019s laying the foundations for a brighter economic future, and the Treasury lies at the heart of that plan"], ["2014-treasury-dec-PU1719_HMT_Science_.txt", " There is an increasing network of science parks, each providing an environment for a range of companies, from nascent companies to medium size enterprises"], ["2014-treasury-dec-FSCS_annual_report_2014_print.txt", " He has gained exposure to a wide range of financial services businesses throughout his career"], ["2014-treasury-dec-Scotland_analysis__Fiscal_policy_and_sustainability.txt", " Rather, by allocating the largest share of resources to Scotland, it ensures that the subsequent analysis represents the best case\u2019 for an independent Scotland"], ["2014-treasury-dec-IUK_Routemap_Case_Study_-_Anglian_Water.txt", "  \u00a0 Identification  \u00a0of  \u00a0the  \u00a0need  \u00a0for  \u00a0a  \u00a0more  \u00a0coherent  \u00a0change  \u00a0programme  \u00a0that  \u00a0ensures  \u00a0the  \u00a0various  \u00a0elements  \u00a0of  \u00a0wider  \u00a0programmes  \u00a0 are  \u00a0integrated  \u00a0into  \u00a0a  \u00a0sequenced,  \u00a0deliverable  \u00a0and  \u00a0focused  \u00a0delivery  \u00a0plan"], ["2014-treasury-dec-44369_Cm_8958_print_ready.txt", "2 million tons of waste to landfill a year by 2020"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", " The Group believes this solution is consistent with its policy for hedging fixed rate mortgages on an economic basis"], ["2014-treasury-dec-promoters_of_tax_avoidance_schemes_amendment_of_return_to_take_account_of_relevant_judicial_rulings_and_dotas.txt", "  12  Consultation draft Part 1  Promoters of tax avoidance schemes  2  22  For the purposes of this Part relevant arrangements in relation to which a person P is a promoter are monitored arrangements in relation to P if a P was by virtue of section 23b or c a promoter in relation to a relevant proposal which was implemented by the arrangements and any of the following fell on or after the date on which the monitoring notice took effect i the date on which P first made a firm approach to another person in relation to the relevant proposal ii the date on which P first made the relevant proposal available for implementation by any other person iii the date on which P first became aware of any transaction forming part of the proposed arrangements being entered into by any person, b the date on which P first took part in designing, organising or managing the arrangements fell on or after the date on which a monitoring notice took effect, or c the arrangements enable, or are likely to enable, the person who has entered into transactions forming them to obtain the tax advantage by reason of which they are relevant arrangements, at any time on or after the date on which a monitoring notice took effect"], ["2014-treasury-dec-UK-China_policy_outcomes.txt", " Both sides welcomed the decision to award Standard Chartered Bank a gold import licence"], ["2014-treasury-dec-Partnerships_Salaried_member_rules.txt", " Example 11 This example illustrates profits earned by a partner in a UK firm from an overseas firm"], ["2014-treasury-dec-Cm_8869_Scotland_Analysis.txt", " These are not arguments for or against independence, but a simple recognition of the costs that change would bring"], ["2014-treasury-dec-FRAB__120__02_-_IFRS_13_-_Appendix_B.txt", " 12 FReM chapters addressed "], ["2014-treasury-dec-IFRS_9_Financial_Instruments_-_public_sector_application_guidance__Decem....txt", " external rating of investment grade or an internal credit rating equivalent"], ["2014-treasury-dec-EU_finances_2014_final.txt", " These forecasts remain subject to usual forecasting uncertainties"], ["2014-treasury-dec-main_supply_estimates_2014_2015_print.txt", " The following individuals are responsible for the expenditure within this Estimate Accounting Officer  Jane Platt  Jane Platt has personal responsibility for the proper presentation of the department's resource accounts and their transmission to the Comptroller  Auditor General, and is also responsible for the use of public money and stewardship of assets"], ["2014-treasury-dec-44369_Cm_8958_print_ready.txt", "7 The Agency is also developing Decision Support Tools DSTs to support investment decisions"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", "2 billion 2011-12 40"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", "3 Excluding Banks ESA95 104"], ["2014-treasury-dec-supplementary_estimates_and_new_estimates_2013_14_120214_correction.txt", " Judicial Exchange programmes sponsorship of the British Institute of International and Comparative Law and bilateral training projects with other national governments"], ["2014-treasury-dec-Country_and_Regional_Analysis_November_2014_Combined.txt", "6 Recreation, culture and religion n"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", "55 The Treasury should continue to support both the Department for Education and the Ministry of Defence to help remove these qualifications"], ["2014-treasury-dec-PU1616_OTS_employee_benefits_final_report.txt", "42 The 24 month temporary workplace rule is based on intention\u2019 and what is reasonable\u2019 to assume"], ["2014-treasury-dec-Alcohol_duty_-_registration_of_alcohol_wholesalers.txt", " Subsection 2b allows for regulations covering group approvals"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " Paragraph 13 amends paragraph 13A3 of Schedule 6 so that draft instruments made under paragraph 13A that have to be approved only by the House of Commons have to be laid before that House only, and not Parliament"], ["2014-treasury-dec-Payment_systems_regulator_IA.txt", " Increasing suppliers' incentives to compete vigorously"], ["2014-treasury-dec-140220_Letter_and_annexes_from_HMT_to_Govt_Actuary_3.txt", "1 The first valuation of a scheme must have an effective date a in relation to a scheme providing benefits to local government workers in Scotland, of 31st March 2017 b in relation to a new public body pension scheme, which is a date fixed by the public authority responsible for the scheme as the effective date of the first valuation and c in all other cases, of 31st March 2016"], ["2014-treasury-dec-IAS_37_and_Grantor_Accounting_Application_Guidance.txt", " In general entities should avoid pre-empting the will of Parliament in reaching conclusions on whether a present obligation exists"], ["2014-treasury-dec-45502_Cm_8988_Print.txt", " Recommendation 5a The centre should clarify what is the right balance between the skills and expertise that should reside in departments, and specialist capability that should be located centrally and deployed flexibly across departments when required for example, when a major contract is being negotiated by a smaller department"], ["2014-treasury-dec-Treasury_minutes_web.txt", " The department is open with applicants about the reasons for selection decisions"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", "6 million including costs"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " Clause 242 complements clause 241 by requiring a promoter to publish to its clients that it is a monitored promoter and which of the conditions in the conduct notice have been breached"], ["2014-treasury-dec-FSCS_annual_report_2014_print.txt", "indb 151  03072014 1436  152 FSCS Annual Report and Accounts 201314  As at 31 March 2014 Credit rating  As at 31 March 2013  Exposure Credit rating \u2019000  As at 1 April 2012  Exposure Credit rating \u2019000  Exposure \u2019000  Trade and other receivables amounts falling due after one year Amount due from the levy payers in the Deposits class in respect of Dunfermline Building Society  Baa2  552,000  A3  540,000  A2  505,000  Amounts due in respect of Specified Deposit Defaults  Baa2  125,107  A3  624,613  A2  719,180  Amounts due from levy payers in respect of pension deficit  Not rated  8,566  Not rated  4,587  Not rated  3,622  Recoveries receivable in respect of Specified Deposit Defaults  Not rated 16,007,909  Not rated 16,249,050  Not rated 16,767,750  Recoveries receivable in respect of other defaults  Not rated  55,460  Not rated  57,760  Not rated  73,580  Aa1  306,173  Aa1  159,704  Aaa  114,029  Cash and short-term deposits  Liquidity risk Liquidity risk is the risk that FSCS is unable to meet the payment obligations associated with its financial liabilities as they fall due"], ["2014-treasury-dec-FRAB_121_minutes.txt", " The Treasury was supportive of mid year reporting but needed to show that there was interest in them"], ["2014-treasury-dec-main_supply_estimates_2014_2015_print.txt", " HM Treasury Minute of 10 April 2001 complemented this order by indemnifying former members of the IBRC in their personal capacity"], ["2014-treasury-dec-37630_Budget_2014_Web_Accessible.txt", "  Supporting savers 1"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", "  Prompt Payments Code 2"], ["2014-treasury-dec-37630_Budget_2014_Web_Accessible.txt", "2  Cyclically-adjusted primary balance  -2"], ["2014-treasury-dec-FRAB_121_03_mid_year_reporting_annex_PSU_report.txt", " Major Projects Due to Cabinet Office guidelines around publication of major projects data, departments were restricted in what they could say about major projects in this year\u2019s MYRs"], ["2014-treasury-dec-Wales_Bill_-_Impact_Assessment_-_Report_Stage_-_Final_10_6_14_pdf.txt", " Updated implementation costs for the Scottish rate of income tax are due to be published in April and it may be possible to produce an estimate specifically for the implementation of the Welsh rate during the passage of the Bill through Parliament using these figures"], ["2014-treasury-dec-IAS_37_and_Grantor_Accounting_Application_Guidance.txt", " A grantee may be fully entitled to a grant pre year-end and need only provide some personal details like their bank account details or confirm basic eligibility criteria e"], ["2014-treasury-dec-FSCS_annual_report_2014_web.txt", "   December Financial Services Banking Reform Act 2013 receives royal assent"], ["2014-treasury-dec-FRAB__120__07_-_Annex_C_-_FT_ARM_14-15.txt", " The foundation trust should include the disclosures required by IAS 27 and by the Companies Act 2006 section 409 and regulation 7 and schedule 4 to the Large and Medium-sized Companies and Groups Accounts and Reports Regulations 2008  SI 2008410"], ["2014-treasury-dec-Trial_of_the_Pyx_Verdict_2014.txt", "02 the standard fineness  for the coins of fifty pounds Britannia  point zero one above 0"], ["2014-treasury-dec-main_supply_estimates_2014_2015_web.txt", " These indemnities are in respect of the uninsurable residual risk that courts in a country which is not party to the Paris and Brussels Conventions on third party liability in the field of nuclear energy may accept jurisdiction to determine liability in the event of a nuclear incident"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", "27 In May 2010, the government introduced a 5 day target for Small and Medium sized Enterprise SME suppliers to receive payment"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_web.txt", " Its statutory objectives are to  enhance  the understanding and knowledge of members of the public of financial matters including the UK financial system and   enhance  the ability of members of the public to manage their own financial affairs"], ["2014-treasury-dec-FRAB_121_03_mid_year_reporting_annex_PSU_report.txt", "2  Design and Structure All MYR structures followed Business Plan objectives or Coalition Priorities, and stuck to Treasury guidelines"], ["2014-treasury-dec-Construction_Industry_Scheme.txt", " Paragraph 12A2 provides that the reference to registration for gross payment status does not include registration by virtue of paragraph 8A or paragraph 12A"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", " Financial leasing A form of leasing in which the lessee contracts to assume the rights and responsibilities of ownership of leased goods from the lessor the legal owner for the whole or virtually the whole of the economic life of the asset"], ["2014-treasury-dec-Modernising_the_taxation_of_corporate_debt_and_derivative_contracts.txt", " It makes a series of changes to update the computation of profits and losses on these instruments and the detailed rules by which they are taxed"], ["2014-treasury-dec-44695_Accessible.txt", " 17 World Economic Outlook\u2019, IMF, October 2014 Autumn 2014 European Economic Forecast\u2019, European Commission, November 2014"], ["2014-treasury-dec-UK_Sovereign_Sukuk_PLC_Offering_Circular.txt", "  DCLG DCLG  DCLG  as Landlord  as Tenant  Head Lease of Premises  Premium for Head Lease of Premises  Sublease of Premises  DCLG  as Obligor pursuant to the Purchase Undertaking  Rent and Supplementary Rent  Surrender of unexpired residue of term of Head Lease  as Servicing Agent  Exercise Price  Appointment as Servicing Agent  Reimbursement of Services Charge Amount set-off against Supplementary Rent  HM Treasury UK Sovereign Sukuk PLC IssuerTrustee  Issue of Certificates  Proceeds of issue  Periodic Distribution Amounts  Procurement Undertaking  cash flows agreementasset transfer    Dissolution Distribution Amount  Certificateholders  HMT  A Second Trustee may be appointed to act as Transferor pursuant to the surrender agreements as described below"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_web.txt", "  The Directors are responsible for keeping adequate accounting records that are sufficient to show and explain the Company\u2019s transactions and disclose with reasonable accuracy at any time the financial position of the Company and enable them to ensure that the financial statements comply with the Companies Act 2006"], ["2014-treasury-dec-IUK_Routemap_Case_Study_-_Surrey_County_Council_Highways.txt", "  \u00a0  \u00a0Operation  \u00a0Horizon  \u00a0was  \u00a0one  \u00a0of  \u00a0the  \u00a0 Government  \u00a0Construction  \u00a0Strategy\u2019s  \u00a0Trial  \u00a0Projects,  \u00a0and  \u00a0this  \u00a0has  \u00a0provided  \u00a0Surrey  \u00a0with  \u00a0some  \u00a0useful  \u00a0external  \u00a0scrutiny  \u00a0of  \u00a0their  \u00a0 programme"], ["2014-treasury-dec-AS2014_distributional_analysis_final.txt", "1 In line with the government\u2019s commitment to transparency, the tables below explain in detail the data source and methodology used to produce each of the charts presented in this document"], ["2014-treasury-dec-39796_Cm_8847_Print_Ready.txt", " The joint strategy will explain how they align to deliver UK export success"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", "6 billion 2012-13 17"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", "8 of businesses  will receive 100 up-front relief on their qualifying investment in plant and machinery"], ["2014-treasury-dec-PESA_2014_-_print.txt", "14 As part of the Spending Review 2010 some elements of HM Revenue and Customs and Work and Pensions directly involved in service delivery were reclassified as programme rather than administration spending from 2011-12, to better reflect central government administration costs"], ["2014-treasury-dec-PESA_2014_-_print.txt", " For 2013-14 to 2015-16, the OBR also included an estimate of the expected level of underspending by departments"], ["2014-treasury-dec-OLD_complete_v3.txt", "  Businesses that offer company cars to their employees will benefit from lower NIC liabilities on ULEVs compared to a non-ULEV"], ["2014-treasury-dec-PU1616_OTS_employee_benefits_final_report.txt", " The aim must be to develop new guidance in an accessible manner that will obviate problems and questions referred to HMRC  this is not just a cost for HMRC"], ["2014-treasury-dec-45502_Cm_8988_Accessible.txt", "6 to cover all aspects of cash management, holding commercial accounts, and policy relating to overdrawn accounts at GBS  For example   DH was requested to review the policy by which the dividends on the investment in NHS Providers are calculated"], ["2014-treasury-dec-44695_Accessible.txt", " 4  Five Year Forward View\u2019, NHS, October 2014 Autumn Statement 2014  69  Other general spending measures 2"], ["2014-treasury-dec-banking_reform_impact_assessment_05072014.txt", " Banks have a range of options for increasing their capital levels, including raising capital externally and generating equity internally through retained earnings"], ["2014-treasury-dec-AS2014_policy_costings_final.txt", "2 Chapter 2 presents detailed information on the key data and assumptions underpinning the costing of policies in Autumn Statement 2014"], ["2014-treasury-dec-freedom_and_choice_in_pensions_print_210314.txt", " The government\u2019s proposed changes to how people can access their defined contribution pension savings will also give people the confidence to save for the longer term because they will know that they will be able to exercise much greater control over those savings when they reach retirement"], ["2014-treasury-dec-elps_annex_final.txt", " Where this difference is negative there is a Past Gain"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", " Note this chapter has been extensively amended to reflect FReM and Companies Act developments"], ["2014-treasury-dec-budget_2014_data_sources.txt", "html Survey of Personal Incomes httpwww"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " New section 6AG4 provides that the fuel duty rate when aqua methanol is allocated for use as an additive or extender should be the same rate as the substance in which it is an additive or extender"], ["2014-treasury-dec-FSCS_annual_report_2014_web.txt", " FSCS encourages all our people to be on top of their game, and to embrace a can-do mentality that is ready to deal with whatever unexpected events the future holds"], ["2014-treasury-dec-FSCS_annual_report_2014_print.txt", " This lower materiality was set at 14"], ["2014-treasury-dec-assurance_frameworks_191212.txt", " An evaluation of the adequacy, in breadth and depth, of  9  assurance coverage is then required, to ensure that there is sufficient evidence available to ascertain whether controls are effective, efficient and comprehensive"], ["2014-treasury-dec-Scotland_analysis__Fiscal_policy_and_sustainability.txt", " In particular, while the Scotland Act 2012 will provide the Scottish Government with further powers to vary tax and spending as part of the UK, an independent Scotland would need to permanently increase tax by 1,400 per person just to maintain the existing level of public services"], ["2014-treasury-dec-main_supply_estimates_2014_2015_print.txt", "  The National Archives will account for this Estimate"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", "60 in section 422 of FA 1996"], ["2014-treasury-dec-201407forecomp_final.txt", "3  GDP growth per cent Inflation rate Q4 per cent   Independent averages, and the range of forecasts, are based on forecasts made in the last three months July 20 institutions, June 3 institutions and May 5 institutions "], ["2014-treasury-dec-PU1660_IFRS_accounting_guidance.txt", " The NDPB can appoint nine out of the 20 members of the Executive Board of the Trust and has a contractual agreement with the Trust which   enables it to appoint the Trusts Managing Director    allows it to specify the service levels and quality targets    permits it to specify staffing numbers    specifies the payment of a management fee to the Trust for the prescribed levels of service    requires that the Trust\u2019s corporate plan must include the same objectives as the NDPBs plans to promote cultural and sporting excellence    specifies that the trust may not amend service provision or add new services without the agreement of the NDPB  The NDPB does not establish control by means of its ability to appoint members to the Executive Board but by means of the contractual agreement with the Trust"], ["2014-treasury-dec-Simplifying_link_company_requirements_for_consortium_claims.txt", " If you have any questions about this change, or comments on the legislation, please contact James Konya on 03000 544525 email james"], ["2014-treasury-dec-EU_finances_2014_final.txt", " Unused payment appropriations may, in exceptional circumstances, be carried forward into the following year"], ["2014-treasury-dec-Letter_from_the_Chancellor_of_the_Exchequer_to_the_Governor_of_the_Bank_of_England_MPC_19032014.txt", "Mark Carney Governor Bank of England Threadneedle Street London EC2R 8AH  19 March 2014  REMIT FOR THE MONETARY POLICY COMMITTEE The Bank of England Act 1998 requires that I specify what price stability is taken to consist of and the Government\u2019s economic policy objectives at least once in every period of 12 months beginning on the anniversary of the day the Act came into force"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " Subsections 5 to 8 specify how the overall transitional adjustment is to be allocated between the transitional years"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", "  3  Section 1011 of FA 2013 does not apply in relation to the chargeable period beginning on 1 April 2015"], ["2014-treasury-dec-37630_Budget_2014_Web_Accessible.txt", "3 Cyclically-adjusted surplus on current budget -54"], ["2014-treasury-dec-FRAB__120__07_-_Annex_C_-_FT_ARM_14-15.txt", " Grouped assets are a collection of assets which individually may be valued at less than 5,000 but which together form a single collective asset because the items fulfil all the following criteria  the items are functionally interdependent  the items are acquired at about the same date and are planned for disposal at about the same date  the items are under single managerial control and  each individual asset thus grouped has a value of over 250"], ["2014-treasury-dec-oil_and_gas_fiscal_review_call_for_evidence.txt", " In the late 1980s revenues fell driven by falling prices and production"], ["2014-treasury-dec-main_supply_estimates_2014_2015_web.txt", "  529  Northern Ireland Office  Main Estimates, 2014-15  Part III Note E - Arm's Length Bodies ALBs Section in Part II Subhead Detail  Body  B C  Northern Ireland Human Rights Commission Parades Commission for Northern Ireland  '000  Resources  Total  530  Capital  Grant-in-aid  1341 833  -  1,283 829  2,174  -  2,112  HM Treasury  Main Estimates, 2014-15  HM Treasury Introduction  The Treasury Supply Estimate covers the following areas"], ["2014-treasury-dec-PU1728_Banking_Act_report_April_to_Sept_2014.txt", "6 The NewBuy Guarantee Scheme assists buyers who have a deposit of at least 5 to buy a new build home"], ["2014-treasury-dec-FSCS_annual_report_2014_web.txt", " FSCS remains an independent organisation accountable to both, and we must submit to both Authorities an annual report and accounts, copies of which must also be sent to HM Treasury and the Comptroller and Auditor General of the National Audit Office NAO"], ["2014-treasury-dec-New_Clause_1.txt", " Draft legislation was issued on 1 April 2014"], ["2014-treasury-dec-131217_Letter_and_annexes_from_Govt_Actuary_to_HMT_2.txt", " Direction 212i sets an assumption for the April 2014 Pension increase order"], ["2014-treasury-dec-OOTLAR_19_March_2014__1_.txt", " Alcohol manufacturers and importers will see lower duties from 24 March 2014 than expected"], ["2014-treasury-dec-Efficiency_and_reform_in_the_next_Parliament.txt", " All this will continue to strengthen the commercial profession and ensure that government has the right capability in place to deliver the reforms needed"], ["2014-treasury-dec-STRENGTHENING_PENALTIES_FOR_OFFSHORE_NON_COMPLIANCE.txt", " The territory classification system is also updated to reflect advances in international tax transparency through the implementation of the Common Reporting Standard CRS"], ["2014-treasury-dec-FSCS_annual_report_2014_web.txt", " As stated above Note 1d, management expenses are allocated to classes and FCAPRA fee blocks under the rules within the FEES Manual, chapter 6"], ["2014-treasury-dec-FSCS_annual_report_2014_web.txt", " In January 2014, FSCS reached a further agreement with Welcome for the financing of compensation payments relating to the mis-selling of any other insurance products by the firm"], ["2014-treasury-dec-central_african_republic.txt", "The leader is Joseph Kony CFi"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", "  b Assets classified as available-for-sale Impairment losses  measured as the difference between the acquisition cost and the current fair value, less any impairment loss on that financial asset previously recognised in the SCNE  are removed from equity and recognised in the SCNE"], ["2014-treasury-dec-main_supply_estimates_2014_2015_web.txt", " Efficient discharge of liabilities relating to contracts for difference for the supply of electricity  Income arising from  income relating to repayment and recoveries of compensation and legal costs, distribution of surpluses from coal industry pension schemes and coal privatisation receipts"], ["2014-treasury-dec-45502_Cm_8988_Accessible.txt", " It sets out the challenges ahead and provides details of the accuracy of departmental cash forecasting in the financial year 2013-14"], ["2014-treasury-dec-PU1719_HMT_Science_.txt", " It must be at the heart of our plan to deliver the skills that tomorrow\u2019s scientists and economy will need"], ["2014-treasury-dec-Diverted_Profits_Tax.txt", " The tax reduction has the meaning given by subsection 4 of Clause 6"], ["2014-treasury-dec-Aggregates_levy_-_credits_in_Northern_Ireland.txt", "  2  The application must specify a a site, and b a time the relevant time"], ["2014-treasury-dec-survivor-benefits-in-occupational-pension-schemes.txt", " In some schemes married men paid a contribution towards a survivor\u2019s pension that most female members of that scheme did not"], ["2014-treasury-dec-Wales_Bill_-_Impact_Assessment_-_Report_Stage_-_Final_10_6_14_pdf.txt", " Both were rejected so that the UK Government can control borrowing within its deficit reduction plans"], ["2014-treasury-dec-government_financial_reporting_manual_201314.txt", "  Other requirements 9"], ["2014-treasury-dec-SDPR_Update_September_2014___published_as_Clarifications_.txt", "46 replace heading Relative Loss Calculation Where Data are Unreliable with Relative Loss Calculation Reconciliation checks, data issues and non-standard approaches 23"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", " The contingent liabilities reported to Parliament are not contingent liabilities as defined by IAS 37 since the likelihood of a transfer of economic benefit in settlement is too remote"], ["2014-treasury-dec-PU1632_Sustainability_Reporting_Guidance.txt", " These organisations should analyse and report in narrative the material indirect effects on water use caused by organisational activities and policy"], ["2014-treasury-dec-FSCS_annual_report_2014_print.txt", "  Performance We answered 97 per cent of complaints within the target"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", "pdf  Annual report and accounts 2013-14\u2003\u2003 21  Objective 1  reduce the structural deficit in a fair and responsible way  the Treasury will take action to tackle the deficit in a fair and responsible way, ensure that taxpayers\u2019 money is spent responsibly, and get the public finances back on track whilst protecting growth"], ["2014-treasury-dec-Russia.txt", " Other Information UK Sanctions List RefRUS0016 Date designated on UK Sanctions List 31122020 UK Statement of ReasonsFormer Minister of Education, Science Culture and Religion of the so-called 'Lugansk People's Republic'"], ["2014-treasury-dec-FSCS_annual_report_2014_print.txt", " Previously he was Director General for Security at the Home Office with responsibility for Counterterrorism and Organised Crime"], ["2014-treasury-dec-FSCS_annual_report_2014_web.txt", " Now we are increasingly seeing claims relating to complex investments where numerous parties are involved in the design, management and distribution of the products including some based overseas"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " 3 Section 10144 of ITA 2007 regulations etc subject to annulment does not apply in relation to regulations under this paragraph"], ["2014-treasury-dec-PU1616_OTS_employee_benefits_final_report.txt", " They concluded that in each pay period the employer would only need to estimate the value of the benefit and include it in the payroll in that period, finally reconciling in the last pay period in the year"], ["2014-treasury-dec-Partnerships_Salaried_member_rules.txt", " ABC LLP is associated with a US partnership ABCUS LLP formed under the law of Delaware"], ["2014-treasury-dec-main_supply_estimates_2014_2015_print.txt", "  Unquantifiable  The Council collaborates with a number of other international partners in the funding, management and operation of technical facilities which are not owned by STFC"], ["2014-treasury-dec-MCD_draft_regulations.txt", " b Section 39 was amended by the Financial Services Act 2012 c"], ["2014-treasury-dec-promoters_of_tax_avoidance_schemes_amendment_of_return_to_take_account_of_relevant_judicial_rulings_and_dotas.txt", " Aggregate penalties 15  1 This paragraph applies where a two or more penalties are incurred by the same person and fall to be determined by reference to an amount of tax with which that person is chargeable, b one of those penalties is incurred under paragraph 8, and c the remaining penalties are incurred under a relevant penalty provision"], ["2014-treasury-dec-Tackling_marketed_tax_avoidance.txt", " 2 Where, at any time after a partnership failure notice is given to P, P is no longer available, any reference in this Part of this Schedule other than paragraph 1 and this sub-paragraph to P is to be read as a reference to the person who is, for the time being, the successor of the representative partner"], ["2014-treasury-dec-FSCS_annual_report_2014_web.txt", "4m, was paid against employers\u2019 liability policies issued by Chester Street Insurance Holdings Limited"], ["2014-treasury-dec-PN_January_2014_II.txt", "ukgovernmentorganisationshmtreasuryserieshmt-eea  For more information about HM Treasury statistics visit httpwww"], ["2014-treasury-dec-Charges_and_rates_and_limits_and_allowances_for_2015-16.txt", "  FINANCE BILL 2015  EXPLANATORY NOTE  LIMITS AND ALLOWANCES FOR 2015-16  SUMMARY 1"], ["2014-treasury-dec-Final_IA_-_ring-fencing_and_depositor_preference.txt", " No account has therefore been taken of these behavioural responses in modelling for this IA"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", " By the time the associated Treasury Minute was published in November 2013, work was in progress to fulfil 5 recommendations, 1 had already been completed and an alternative solution was proposed for the final recommendation"], ["2014-treasury-dec-supplementary_estimates_and_new_estimates_2013_14_120214_correction.txt", "13  2,117,975 2,239,965  965,996 884,242  45"], ["2014-treasury-dec-Scotland_analysis__Fiscal_policy_and_sustainability.txt", " As NIESR ask is it reasonable to retrospectively allocate tax revenue from oil and gas and not retrospectively allocate taxpayer exposures to banks 10 A  shcroft 2013, Scotland\u2019s Public Sector Net Debt"], ["2014-treasury-dec-statutory_instruments_macro-prudential_measures_order_2015__1_.txt", " SRB institution additional leverage buffer 5"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", "  6  Subject to subsections 7 and 8, a preliminary notice may not be issued more than 24 months after the end of the accounting period to which it relates"], ["2014-treasury-dec-PU1719_HMT_Science_.txt", " There is also a particular type of infrastructure that can only be located in certain parts of the world, which forces scientific international collaboration"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", " Increases to employee contributions will apply from 1 April 2014"], ["2014-treasury-dec-IFRS_9_Financial_Instruments_-_public_sector_application_guidance__Decem....txt", "32  Entities may also face substantial challenges principally driven by the need to understand drivers of impaired assets and risk measures at a lower level of granularity compared to IAS 39"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " At Autumn Statement 2013, the Government announced that the duty differential between the lower rate for alternative road fuel gases and the main rate for petrol and diesel will be maintained until 2024, with a review of the impact of these incentives at Budget 2018"], ["2014-treasury-dec-Construction_Industry_Scheme.txt", "1 The conditions in paragraph 8 the compliance test firms do not need to be satisfied by the firm if, at the time of the application a one or more of the partners is already registered for gross payment as a partner in another firm or otherwise than as a partner in a firm, and b that partner has, or those partners together have, a right to a share of at least half the assets, or at least half the income, of the firm"], ["2014-treasury-dec-PU1616_OTS_employee_benefits_final_report.txt", " As part of that report, we set out 43 Quick Wins\u2019  minor changes that we thought could be implemented quickly, but that had the potential to make big differences"], ["2014-treasury-dec-PU1624_final__web_.txt", "ukdocopen-government-licence or email psinationalarchives"], ["2014-treasury-dec-140623_Final_EN_Clause_49_Sch_7_amendment_v2.0.txt", " Income tax is chargeable on these ERS and ERS options under Part 7 of the Income Tax Earnings and Pensions Act 2003 ITEPA on the occurrence of specified chargeable events"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", " Finance Bill 2014 2"], ["2014-treasury-dec-government_financial_reporting_manual_201314.txt", "  Approval and signing of directors\u2019 remuneration report 5"], ["2014-treasury-dec-37630_Budget_2014_Web_Accessible.txt", " Following consultation, the government has decided to delay introducing new rules for employment-related securities held by internationally mobile employees until April 2015, after which time all employment-related securities will be subject to these rules"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_print.txt", " The risk may be able to be closed at this point"], ["2014-treasury-dec-Partnerships_Salaried_member_rules.txt", " On the other hand, performance-linked profit sharing arrangements that are computed by reference to the firm\u2019s overall profits are not Disguised Salary"], ["2014-treasury-dec-FRAB__119__08_-_Annex_F_Chapter_05_Form_and_content__2013-14.txt", " The precise form of the audit opinion will depend on the results of the audit and is the responsibility of the auditor"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", " For the guarantees other than NLGS guarantees, HM Treasury believes amortised cost to be materially the same as fair value"], ["2014-treasury-dec-2902216_ScotlandAnalysis_Conclusion_acc2.txt", "19 By pooling security spending and working to protect one international border, every part of the UK benefits equally from every pound spent"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " Where the word is used in connection with a company which is not a close company, participator\u2019 includes a person who would be a participator in the company if it were a close company"], ["2014-treasury-dec-main_supply_estimates_2014_2015_print.txt", " Income from Enrichment Holdings Ltd in respect of dividends from shares held by Enrichment Investments Ltd in URENCO"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_print.txt", "ukenstaticthe-financial-capability-of-15-17-year-olds  Helping young people  New ways of reaching young people We have worked with partners and young people themselves to meet the challenge of communicating effectively with young people"], ["2014-treasury-dec-ENFORCEMENT_BY_DEDUCTION_FROM_ACCOUNTS.txt", " Under paragraph 58b and paragraph 42f HMRC can specify the order in which the hold should be applied to other types of accounts"], ["2014-treasury-dec-2902216_ScotlandAnalysis_Conclusion_acc2.txt", "  The UK provides more funding for public spending than Scotland raises in tax 3"], ["2014-treasury-dec-promoters_of_tax_avoidance_schemes_amendment_of_return_to_take_account_of_relevant_judicial_rulings_and_dotas.txt", " Penalty for failure to take the necessary corrective action 8  1 This section applies where a failure notice has been given and not withdrawn"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", "148 Enterprise Zones are a key part of the government\u2019s strategy for enabling growth in local areas"], ["2014-treasury-dec-Russia.txt", "Remains active in supporting separatist actions or policies"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " Legislation prepared to give effect to the suspension was then published in draft, for consultation, on 18 December 2013"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", "  Assessment 6  1 Where P becomes liable for a penalty under this Schedule, the Commissioners must a assess the penalty, b notify P, and c state in the notice the contravention in respect of which the penalty is assessed"], ["2014-treasury-dec-Administration_of_employee_expenses.txt", "  Detailed proposal Operative date This measure will have effect for all expenses payments and BiKs provided on and after 6 April 2016"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", "23 Although the Treasury continue to make good progress in consolidating more bodies into the WGA, my qualification on this matter is likely to remain until all significant government controlled entities are included in line with accounting standards"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " Subsection 5 of both new sections means that relief may be available in relation to an acquisition of shares in the overseas employer"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", "5 Pay, for those working in NHS Foundation Trusts and academies, is a matter for those organisations"], ["2014-treasury-dec-PESA_2014_-_print.txt", " General public services of which public and common services 2"], ["2014-treasury-dec-Construction_Industry_Scheme.txt", " The second condition is that the member possesses or is entitled to acquire at least 50 of the share capital or the voting rights or so much of the share capital or the rights as would on a winding up entitled the member to receive at least 50 of the assets or the amounts available for distribution"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", " This section sets out how we have delivered against these objectives and the actions we will focus on in 2014-15"], ["2014-treasury-dec-promoters_of_tax_avoidance_schemes_amendment_of_return_to_take_account_of_relevant_judicial_rulings_and_dotas.txt", "  541  2  Consultation draft Part 1  Consequences of failing to take account of relevant judicial rulings  SCHEDULE 1  Section 1  CONSEQUENCES OF FAILING TO TAKE ACCOUNT OF RELEVANT JUDICIAL RULINGS PART 1 CONSEQUENCES OF FAILING TO TAKE ACCOUNT OF RELEVANT JUDICIAL RULINGS Cases where a failure notice can be given 1  1 HMRC may give a notice a failure notice to a person P if Conditions A to D are met"], ["2014-treasury-dec-45502_Cm_8988_Print.txt", " Cross 2  The Civil Service support described here must be seen within the context of political and parliamentary support provided outside Civil Service structures  18  government functional strategy, for example on the execution of cross-government HR policy, is also determined by functions led from the centre by the Chief Executive of the Civil Service"], ["2014-treasury-dec-FRAB__119__08_-_Annex_H_-_2014-15_FReM.txt", " The Auditor General for Wales will lay the resource accounts of Estyn Her Majestys Chief Inspector of Schools in Wales under Schedule 6 section 62b of the Government of Wales Act 1998"], ["2014-treasury-dec-44695_Autumn_Statement__Print_ready_.txt", " However, excluding London and the South East, prices grew by 9"], ["2014-treasury-dec-Public_Spending_Statistics_July_2014_consolidated_revised.txt", "7 Local authorities also raise finance locally, largely through council tax, receipts from sales of assets, contributions from developers, sales, fees and charges and borrowing"], ["2014-treasury-dec-Public_Spending_Statistics_July_2014_consolidated_revised.txt", " In part this has been caused by the reclassification of academies mentioned above"], ["2014-treasury-dec-Russia.txt", " Formerly Chair of the Legislative Assembly of Sevastopol, she participated in the illegal Russian-backed local elections in Sevastopol"], ["2014-treasury-dec-Wales_Bill_-_Explanatory_Notes_-_Report_Stage_-_Welsh_Language_Version_10_6_14_pdf.txt", " Mae adran 76 o DRhT 1970 yn cynnwys esemptiad rhag y gofyniad i hysbysu ar gyfer unigolion y mae treth incwm wedi'i thalu ar eu hincwm neu wedi cael ei drin felly neu sydd wedi derbyn incwm difidend ac nad ydynt yn liable to tax at a rate other than the basic rate, the dividend ordinary rate or the starting rate for savings ar gyfer y flwyddyn honno"], ["2014-treasury-dec-Govt_NC4_and_NS3_Cooperative_societies.txt", " They also clarify where the definition of the societies to which those sections can apply is to be found"], ["2014-treasury-dec-Remittance_Basis_Charge.txt", " Subsection 3 amends section 809H of ITA"], ["2014-treasury-dec-FRAB__119__08_-_Annex_G4_-_MAGENTA_PENSION_SCHEME_2013-14.txt", "4  2319  Net cash outflow from operating activities  Cash flows from financing activities From the Consolidated Fund Supply  current year From the Consolidated Fund Supply  prior year From the Consolidated Fund non-Supply Net Parliamentary financing Adjustments for payments and receipts not related to Supply Compensation agency payments made on behalf of employers Reimbursement of compensation payments made by employers Injury benefit payments made on behalf of employers Reimbursement of injury benefit payments made by employers Lump sum payments made on behalf of employers Reimbursement of lump sum payments made on behalf of employers Net financing Net increasedecrease in cash and cash equivalents in the period before adjustment for receipts and payments to the Consolidated Fund Receipts due to the Consolidated Fund which are outside the scope of the Scheme\u2019s activities Payments of amounts due to the Consolidated Fund Net increasedecrease in cash and cash equivalents in the period after adjustment for receipts and payments to the Consolidated Fund  19  2013-14  MAGENTA PENSION SCHEME ILLUSTRATIVE PENSION SCHEME STATEMENT  Cash and cash equivalents at the beginning of the period Cash and cash equivalents at the end of the period  1814 1418  20  2013-14  MAGENTA PENSION SCHEME ILLUSTRATIVE PENSION SCHEME STATEMENT  Magenta Pension Scheme  Financial Statements 201X-1Y Notes to the Financial Statements 1"], ["2014-treasury-dec-PU1624_final__web_.txt", " These data are needed for the National Accounts"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " In particular HMRC are empowered to require information needed to check details supplied by scheme organisers in their notification of an SAYE scheme or annual SAYE returns, or to determine the liability to tax of any relevant person"], ["2014-treasury-dec-central_african_republic.txt", " Listed on 12032016 Last Updated 01022021 Group ID 13344"], ["2014-treasury-dec-freedom_and_choice_in_pensions_web_210314.txt", "1 trillion, even relatively small changes to this stock could have a significant impact on financial markets"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " Paragraphs 102 to 105 make transitional provisions concerned with the changes made to section 308 by paragraph 5"], ["2014-treasury-dec-IUK_Routemap_Case_Study_Crossrail.txt", "  \u00a0Planning  \u00a0for  \u00a0an  \u00a0organisational  \u00a0transition  \u00a0not  \u00a0only  \u00a0ensures  \u00a0 adequate  \u00a0consideration  \u00a0of  \u00a0the  \u00a0most  \u00a0effective  \u00a0and  \u00a0efficient  \u00a0composition,  \u00a0but  \u00a0 prevents  \u00a0reactive  \u00a0mid-phase  \u00a0organisational  \u00a0change  \u00a0that  \u00a0can  \u00a0impact  \u00a0decision- making"], ["2014-treasury-dec-main_supply_estimates_2014_2015_print.txt", " In addition the Government would make some extra time available for debates on any necessary Out-of-turn Supplementary Estimates"], ["2014-treasury-dec-44695_Autumn_Statement__Print_ready_.txt", "16 VAT refunds and shared services  As part of the shared services agenda, from 1 April 2015 non-criminal legal services\u2019 will be added to the VAT refunds scheme to facilitate legal advice being shared across departments"], ["2014-treasury-dec-PU1638_policy_costings_bud_2014_with_correction_slip.txt", " It is assumed that 30 of those who said they are very interested will take-up the offer and 15 of those who said that they are fairly interested would take-up the offer"], ["2014-treasury-dec-Govt_amdts_42_and_43_BPRA_clause_61__Govt_NC3_and_NS_2_GBER.txt", " The scope of the existing exclusion on certain activities in the transport sector is also widened"], ["2014-treasury-dec-avoidance_discussion_paper_with_covers_final.txt", " The majority of the avoidance methods brought to the group\u2019s attention take advantage of specific reliefs and exemptions that have been put in place to support particular types of organisations, such as charities, or to support all ratepayers in certain circumstances, for example where properties are unoccupied"], ["2014-treasury-dec-45502_Cm_8988_Accessible.txt", "03  International DFID  4  1"], ["2014-treasury-dec-Modernising_the_taxation_of_corporate_debt_and_derivative_contracts.txt", " 4 Omit subsections 3 to 6 and 8"], ["2014-treasury-dec-Flood_defence_scheme_tax_relief.txt", " No significant wider economic impacts are expected"], ["2014-treasury-dec-PESA_2014_-_print.txt", " Public order and safety 3"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", "5  1  Range B includes students  2  The E2 grade was introduced during 2013 and therefore no previous data is available"], ["2014-treasury-dec-PU1738_print_CMYK.txt", "euListsECADocumentsAR12AR12EN"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", "  DETAILS OF THE SCHEDULE 2"], ["2014-treasury-dec-DISCLOSURE_OF_TAX_AVOIDANCE_SCHEMES.txt", "  2  Condition A is that a person who is a promoter in relation to notifiable arrangements or a notifiable proposal is providing or has provided services in connection with the notifiable arrangements or notifiable proposal to a person the client"], ["2014-treasury-dec-IFRS_15_Application_Guidance.txt", "3  IFRS 15 allows two approaches for transitioning to IFRS 15  Retrospective application with full restatement in accordance with IAS 8 subject to practical expedients or  Retrospective application with the cumulate effect recognised as an adjustment to opening balances  3"], ["2014-treasury-dec-EEA_Accounts_2013-14_-_print.txt", " While quota subscriptions of member countries are the IMF\u2019s main source of financing, the Fund can supplement its resources through borrowing if it believes that resources might fall short of members\u2019 needs"], ["2014-treasury-dec-elps_annex_final.txt", " The prorating will be done on the basis of the number of months and part months rounded up for which they were alive"], ["2014-treasury-dec-freedom_and_choice_in_pensions_print_210314.txt", " The Club allows public servants to transfer their benefits between public service pension schemes, and some other defined benefit schemes, on preferential terms"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_print.txt", "2m 5 of current year funding 20122013 2"], ["2014-treasury-dec-SDPR_Update_September_2014___published_as_Clarifications_.txt", "00  31-Dec-06  1-Apr-07  0"], ["2014-treasury-dec-10460-001_National_Loans_Fund_Account.for_web.txt", "aspxpageRemitfulldetails  5  National Loans Fund Account 2013-14  Statement of Accounting Officer\u2019s responsibilities Under section 211 of the National Loans Act 1968 HM Treasury is required to prepare an account relating to the National Loans Fund for each financial year in the form and on the basis considered appropriate by the Treasury"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " The matters are profits, losses, interest and expenses arising to a company on its loan relationships"], ["2014-treasury-dec-FSCS_annual_report_2014_print.txt", "  4 Accounting judgements and key estimation uncertainties As identified in the Strategic Report within the section on principal risks and uncertainties, there are a number of matters of estimation and uncertainty"], ["2014-treasury-dec-2902216_ScotlandAnalysis_Conclusion_acc2.txt", "27 International investors value the fact that large financial firms based in Scotland are part of the UK-wide regulatory framework"], ["2014-treasury-dec-PU1678_final__1_.txt", " Therefore, the Government considers that the UK complies with the special manager requirements in relation to the bail-in tool"], ["2014-treasury-dec-FSCS_annual_report_2014_web.txt", " Mr Kuczynski may elect to retire earlier than his normal retirement date but the pension will be subject to an actuarial reduction"], ["2014-treasury-dec-elps_annex_final.txt", "  Policies with a guarantee can have a commutation option"], ["2014-treasury-dec-44695_Autumn_Statement__Print_ready_.txt", "9 Current VAT refunds 11"], ["2014-treasury-dec-PU1616_OTS_employee_benefits_final_report.txt", " Overall, we think that PSAs are generally something businesses find helpful and HMRC\u2019s stance should be to help businesses use them and justify items that cannot be included in PSAs, rather than permit inclusion of specified items"], ["2014-treasury-dec-main_supply_estimates_2014_2015_web.txt", " HMCTS faces a contingent accommodation liability for the properties that it is yet to gain control of"], ["2014-treasury-dec-FEMR_Recommendations_on_additional_financial_benchmarks_to_be_brought_into_UK_regulatory_scope_logo.txt", "  The LBMA Silver Price benchmark was launched on 15 August, replacing the previous Silver  Fix"], ["2014-treasury-dec-FSCS_annual_report_2014_print.txt", " The money not spent in 201314 is accounted for to levy payers in the relevant industry sector through a reduced levy for that sector in 201415"], ["2014-treasury-dec-scotland_analysis_fiscal_policy_and_sustainability_print.txt", "42 Even if an independent Scotland had migration of 24,000 annual net migrants in the long-term as per the ONS high migration assumption the debt gap by 2035-36 is still projected to be around 90 percentage points of GDP"], ["2014-treasury-dec-39796_Cm_8847_Print_Ready.txt", "3 The High Value Opportunities Programme which focuses on larger complex business opportunities also increased in scale in 2013"], ["2014-treasury-dec-MCD_annex_b_impact_assessment.txt", " It does not seek to quantify the costs and benefits of the changes that the FCA will make to implement the MCD using existing powers"], ["2014-treasury-dec-44695_Accessible.txt", " Planned change in the level of Ways and Means Total financing Short-term debtcash levels at end of financial year End-year Treasury bill stock via tenders in market hands3  Figures may not sum due to rounding"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " One condition is that an amusement machine licence should be in force"], ["2014-treasury-dec-PU1650_Remit_and_Recommendations_for_FPC__print_.txt", " I believe it will be particularly important in the context of the impact assessments of the FPC\u2019s proposals for the medium term capital framework and ending too big to fail\u2019"], ["2014-treasury-dec-Fuel_duty_-_aqua_methanol.txt", " b Section 6AG was inserted by the Finance Act 2015 c"], ["2014-treasury-dec-Administration_of_employee_expenses.txt", "  FINANCE BILL 2015  EXPLANATORY NOTE  EXEMPTION FROM INCOME TAX FOR AMOUNTS WHICH WOULD OTHERWISE BE DEDUCTIBLE  SUMMARY 1"], ["2014-treasury-dec-FRAB__119__08_-_Annex_H_-_2014-15_FReM.txt", "  Approval and signing of the strategic report 5"], ["2014-treasury-dec-PESA_2014_-_print.txt", "5 Staff costs includes wages and salaries, employers\u2019 social contributions, payments of accruing superannuation liability charges for UK staff and locally engaged staff overseas, and amounts that finance employee contributions to pension schemes"], ["2014-treasury-dec-OOTLAR_19_March_2014__1_.txt", " This measure supports the Exchequer in its commitment to protect revenue"], ["2014-treasury-dec-Service_Transformation_Challenge_Panel_-_Call_for_Evidence_to_publish__2_.txt", " Local authorities and their partners will be important stakeholders, but the Panel is also interested to receive submissions from anyone who has evidence on how we can transform local public services to deliver better outcomes for local people"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", "  Impaired\u2019 loans are those which are 12 months or more in arrears, in possession or held for sale with an LPA receiver, and others which management consider to be individually impaired"], ["2014-treasury-dec-EU_finances_2014_final.txt", " Expenditure in this area includes EU foreign policy and international development expenditure"], ["2014-treasury-dec-PESA_2014_-_print.txt", " Expenditure on hire and rentals under PFI and non-PFI operating leases, shown as Rentals in Chapter 2, are included here"], ["2014-treasury-dec-main_supply_estimates_2014_2015_web.txt", " ALB Accounting Officers Tony Smith Dr Paul Leinster Paul Broadbent Marcus Yeo James Cross Sophie Churchill Dave Webster Richard Deverell Tom Taylor Dr Paul Williams  Consumer Council for Water Environment Agency Gangmasters Licensing Authority Joint Nature Conservation Committee Marine Management Organisation National Forest Company Natural England Royal Botanic Gardens - Kew Agricultural  Horticulture Development Board Sea Fish Industry Authority  Bronwyn Hill has personal responsibility for the proper presentation of the department's resource accounts and their transmission to the Comptroller  Auditor General, and is also responsible for the use of public money and stewardship of assets"], ["2014-treasury-dec-PU1719_HMT_Science_.txt", " These partners have come from all around the world"], ["2014-treasury-dec-Partnerships_Salaried_member_rules.txt", " Examples of those who do have a significant influence include those who are involved in the management of the business as a whole, or senior members of a firm who may have little interest in day-to-day management which they leave to others but their roles and rights mean that they can exert significant influence over the business as a whole"], ["2014-treasury-dec-AS2014_distributional_analysis_final.txt", " This makes the analysis underpinning the charts more consistent and accurate"], ["2014-treasury-dec-PU1624_final__web_.txt", " Where there is a serious or structural deficit the scheme actuary will ultimately suggest higher contributions or a one-off payment to rectify affairs"], ["2014-treasury-dec-PSS_April_2014.txt", "6 billion in 2012-13, an increase of 1"], ["2014-treasury-dec-scotland_analysis_fiscal_policy_and_sustainability_print.txt", " This would help to deal with some of the main fiscal challenges facing Scotland, including   the Scottish budget deficit, which in 2012-13 was slightly larger per head than the overall UK budget deficit    a divergence in the next few years between independent forecasts of the Scottish and UK fiscal position over the medium term, largely as a result of Scotland\u2019s reliance on North Sea oil and gas revenues, which have been revised down in successive forecasts    the expected long-run decline in North Sea oil and gas revenues and    more acute demographic pressures than the UK as a whole"], ["2014-treasury-dec-OLD_complete_v3.txt", "  Policy objective RD tax credits are a key element in the government\u2019s commitment to an internationally competitive tax system and in its objective for strong and sustainable private sector-led growth"], ["2014-treasury-dec-PU1657_Response_to_Remit_and_Recommendations_for_FPC__no_covers_.txt", " The FPC welcomes your remit and recommendations for the coming year and intends to act in accordance with them"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", "  Ensure that redundant ICT equipment is re-used or responsibly recycled A"], ["2014-treasury-dec-OOTLAR_19_March_2014__1_.txt", "50 38,000kg BT7 444 222 Two BT9 604 302 4,001-12,000kg 30,000kg DT1 365 182"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " The measure will therefore allow the Treasury to do this in an order"], ["2014-treasury-dec-Efficiency_and_reform_in_the_next_Parliament.txt", " Between now and 2020 the Government will continue to reform how the state uses property, so that it  removes artificial boundaries between departments, Local Authorities and other public bodies  works in ways that minimise the need for office space  uses what it has more efficiently  gets rid of surplus in a way that maximises receipts and  boosts growth and supports the creation of new homes"], ["2014-treasury-dec-130731_Final_IA_-_SAR_for_PSSs_Signed.txt", " It could reach a point where there would be no point in market participants agreeing to trades on trading venues, as trades would not be settled"], ["2014-treasury-dec-FRAB__119__05_-_EPSAS_governance_consultation_paper.txt", " Regulation EU 1822011 of the European Parliament and of the Council Comitology Regulation entered into force on 1st March 2011 includes two procedures advisory or examination"], ["2014-treasury-dec-Efficiency_and_reform_in_the_next_Parliament.txt", " Use of real time data about individuals\u2019 employment and earning will enable significant reductions in error and abuse in both the tax and benefits systems"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " New s641A will treat income that has remained undistributed for more than five years at the date of the ten year anniversary as if it was part of the trust capital for the purposes of the ten year anniversary charge"], ["2014-treasury-dec-Notes_on_Resolutions_19_March_2014.txt", " This change will have effect for the tax year 2014-15 and subsequent years"], ["2014-treasury-dec-44695_Accessible.txt", "63 To help more companies take their first steps towards exporting the Autumn Statement provides a 20 million package of support for first time exporters, which includes   an increase in UKTI\u2019s regional network of International Trade Advisors to help an extra 6,000 companies per year who have not exported before   tailored support to help 5,000 companies per year access new markets through the internet   funding for a global events programme to double the attendance at international exhibitions by SMEs with UKTI support to 60,000  1"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", "2 billion    a commitment to the regulatory authorities that up to 1"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " PART 2 MINOR AND CONSEQUENTIAL AMENDMENTS 33"], ["2014-treasury-dec-main_supply_estimates_2014_2015_print.txt", " The lead case was heard in the Supreme Court in June 2010 and referred to The European Court"], ["2014-treasury-dec-FRAB__119__08_-_Annex_G1_-_DEPARTMENT_YELLOW_2013-14.txt", "\u2019 Number persons 201W-1X 0 number persons retired early on ill-health grounds the total additional accrued pension liabilities in the year amounted to 0,000 201W-1X  0,000"], ["2014-treasury-dec-FRAB__120__03_-_Annex_A__ITC_and_WG_Report.txt", "  Governing bodies are made up of individuals drawn from the staff, parents, the local authority and, where relevant, the promoters"], ["2014-treasury-dec-Financial_Services_and_Markets_Act__2000___relevant_authorised_persons__Order_2015.txt", " Part 5 of the Act concerns approval by the Financial Conduct Authority FCA and the Prudential Regulation Authority PRA of individuals to perform specified functions in relation to financial services firms, and regulation by the PRA and the FCA of employees of financial services firms who are not pre-approved by either regulator"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", "  10  In this section item of profit or loss has the meaning it has for accounting purposes recognised means recognised in accordance with generally accepted accounting practice related transaction, in relation to a qualifying contract, is to be read as if the reference in section 5961 and 2 to a derivative contract were to a qualifying contract"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", "8 Salary\u2019 includes gross salary performance pay or bonuses paid during the year as detailed in Table 6"], ["2014-treasury-dec-MCD_annex_b_impact_assessment.txt", " Fees also vary according to the level of complexity of the firms\u2019 activities, again to reflect the different cost to the FCA of assessing the application"], ["2014-treasury-dec-PU1719_HMT_Science_.txt", " The British Council\u2019s Generation UK China initiative aims to increase UK students participating in study or work programmes in China"], ["2014-treasury-dec-Trial_of_the_Pyx_Verdict_2014.txt", "2, point three above 0"], ["2014-treasury-dec-PU1616_OTS_employee_benefits_final_report.txt", " This should look at whether the government wants to tax cash or cash equivalents differently, whether the way a benefit is provided should determine how much tax is paid on it, and the question of what is a benefit and what is not Chapter 8"], ["2014-treasury-dec-survivor-benefits-in-occupational-pension-schemes-annex-b.txt", " Data, methodology and assumptions for the purpose of the assessment For the purpose of the cost assessment, the cost is defined as the present value of the future cashflows capitalised cost\u2019"], ["2014-treasury-dec-10460-001_National_Loans_Fund_Account.for_web.txt", " Responsibility for risk management and the system of internal control is clearly delegated to the Accounting Officers of those accounts, which have their own control frameworks in place"], ["2014-treasury-dec-Alcohol_duty_-_registration_of_alcohol_wholesalers.txt", " From 1 April 2017, new offences will also apply for those who buy from an unapproved wholesaler"], ["2014-treasury-dec-scotland_analysis_fiscal_policy_and_sustainability_print.txt", " However, this would not make a material difference to the analysis in this paper"], ["2014-treasury-dec-Tax_exemption_for_travel_expenses_of_members_of_local_authorities.txt", " Subsection 1 amends Part 4 of the Income Tax Earning and Pensions Act 2003 ITEPA - Employment Income Exemptions"], ["2014-treasury-dec-Final_IA_-_ring-fencing_and_depositor_preference.txt", " If applicable, set review date MonthYear Does implementation go beyond minimum EU requirements No Micro  20 Small Medium Large Are any of these organisations in scope If Micros not exempted set out reason in Evidence Base"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " 3 Act 2010, omit paragraphs 44 and 5"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", " Assets with a gross book value over 0"], ["2014-treasury-dec-PN_January_2014_II.txt", " If the Government so instructs, the Bank, acting as its agent, could intervene in the foreign exchange market by buying or selling Government foreign exchange reserves"], ["2014-treasury-dec-EMB_expenses_and_hospitality_received_Jul-Sept_2013.txt", "51  Hospitality Received Kirstin did not receive any hospitality during this period"], ["2014-treasury-dec-45502_Cm_8988_Print.txt", "1  The Government agrees with the Committee\u2019s recommendation"], ["2014-treasury-dec-Partnerships_Mixed_membership_partnerships__Alternative_investment_fund_managers__Transfer_of_assets___income_Streams_through_partnerships.txt", "  The application of the rules is subject to a proportionality\u2019 limitation, based on size, internal organisation, and the nature, scope and complexity of activities"], ["2014-treasury-dec-Modernising_the_taxation_of_corporate_debt_and_derivative_contracts.txt", " The changes will generally take effect for accounting periods commencing on or after 1 January 2016"], ["2014-treasury-dec-130731_Final_IA_-_SAR_for_PSSs_Signed.txt", " Are any of these organisations in scope If Micros not exempted set out reason in Evidence Base"], ["2014-treasury-dec-main_supply_estimates_2014_2015_print.txt", "  Unquantifiable  xi Current court case by nurses that have temporarily been prevented from working as a result of being placed on the Protection of Vulnerable Adults list PoVA  Unquantifiable  xii The Department, with Treasury approval, is bearing an insurable risk for professional indemnity, malpractice, etc on behalf of the Human Tissue Authority"], ["2014-treasury-dec-Alcohol_duty_-_registration_of_alcohol_wholesalers.txt", "  Detailed proposal Operative date The law will be enacted on and after the date of Royal Assent to Finance Bill 2015"], ["2014-treasury-dec-OLD_complete_v3.txt", "  36  Impact on business including civil society organisations  This measure is expected to have a negligible impact on businesses and civil society organisations"], ["2014-treasury-dec-AS2014_policy_costings_final.txt", " Further details are provided in Box 3"], ["2014-treasury-dec-supplementary_estimates_and_new_estimates_2013_14_120214_correction.txt", "  14,700  The Deed of Indemnity between HM Treasury, the Bank of England and BEAPFF provides that BEAPFF on behalf of itself and its officers and directors may at any time claim payment under the indemnity in respect of any indemnified losses incurred"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", " In reaching these opinions I am satisfied that I have obtained sufficient appropriate evidence that the key risks I identified have not led to material misstatement in the financial statements"], ["2014-treasury-dec-Public_Spending_Statistics_July_2014_consolidated_revised.txt", " In some cases, the presentation of functional numbers as accurate to within 100m overstates the accuracy of the figures due to rounding"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", "  8  In this section specified means specified in a a condition prescribed under subsection 2, or b a notice issued as described in subsection 5"], ["2014-treasury-dec-main_supply_estimates_2014_2015_web.txt", " To support the Secretary of State for Wales in promoting the best interests of Wales within the United Kingdom and to act as the voice for Wales within the UK Government and the voice of the UK Government in Wales"], ["2014-treasury-dec-FRAB__119__Minutes.txt", " De facto control isn\u2019t definitive, indeed in his view step in rights available to authorities were sufficient in isolation and the rest just add flavour"], ["2014-treasury-dec-44695_Autumn_Statement__Print_ready_.txt", " The government is exploring a range of further reforms for the next Parliament to drive out waste and inefficiency and improve outcomes"], ["2014-treasury-dec-IAS_37_and_Grantor_Accounting_Application_Guidance.txt", " Rather, this publication provides guidance on how to apply the requirements in IAS 37 to grant obligations from the perspective of the grantor"], ["2014-treasury-dec-SDPR_Update_September_2014___published_as_Clarifications_.txt", " Substitute The amounts calculated will then be paid to the policyholder in Sterling"], ["2014-treasury-dec-elps_main_doc_final.txt", " These payments were made separately to the GAR Compromise Scheme and were not in respect of Government maladministration, so will serve to reduce Relative Losses commensurately as they are not applied to the comparator"], ["2014-treasury-dec-central_african_republic.txt", " Address 1 Tullus, southern Darfur, Sudan previous location"], ["2014-treasury-dec-supplementary_estimates_and_new_estimates_2013_14_120214_correction.txt", "  265,000,000  Total change in Non-Budget  265,000,000  Change to Net Cash Requirement"], ["2014-treasury-dec-Modernising_taxation.txt", " Subsection 3 of the clause replaces the provisions in Chapter 9 of CTA 2009 sections 380 to 385 with new section 380A and new section 380B"], ["2014-treasury-dec-PU1616_OTS_employee_benefits_final_report.txt", "22 We have considered what can be done so that employers can notify HMRC that a benefit has ceased"], ["2014-treasury-dec-INHERITANCE_TAX_SIMPLIFYING_CHARGES_ON_TRUSTS_AND_NEW_RULES_TO_TARGET_AVOIDANCE_THROUGH_THE_USE_OF_MULTIPLE_TRUSTS.txt", " The effect of this change will be that where a trust is wound up within 3 months of the date of death and an appointment of the property is made in favour of the deceased\u2019s spouse or civil partner, that appointment of property can be read back into the will and exemption from IHT, under section 18 IHTA transfers between spouses or civil partners, can apply"], ["2014-treasury-dec-Public_Spending_Statistics_July_2014_consolidated_revised.txt", "3  EU transactions  -2"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " The amount of tax charged is calculated using a banding system based on the value of the property"], ["2014-treasury-dec-Wales_Bill_Command_Paper_-_Welsh.txt", " Byddai HMRC hefyd yn cynhyrchu detholiad o\u2019u cyfrifon ar gyfer y Cynulliad, yn dangos yr incwm a\u2019r gwariant oedd yn gysylltiedig \u2019r gyfradd treth incwm Gymreig"], ["2014-treasury-dec-Partnerships_Salaried_member_rules.txt", " The unit is the measure by which residual profits are allocated"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", "  Accounting treatment The table below summarises the accounting treatment for different financial asset types"], ["2014-treasury-dec-FRAB__119__08_-_Annex_H_-_2014-15_FReM.txt", " 3 PDC should be reported at historical cost, less any impairment"], ["2014-treasury-dec-PU1719_HMT_Science_.txt", " However, there is more that can be done to support the UK research base here"], ["2014-treasury-dec-elps_annex_final.txt", " Hyman case and the introduction of the GAR compromise scheme did not benefit from either the differential terminal bonus policy or the GAR compromise scheme"], ["2014-treasury-dec-EU_finances_2014_final.txt", "1 billion with a UK share of 14"], ["2014-treasury-dec-BRRD_impact_assessment_revised.txt", " If applicable, set review date 012019 Does implementation go beyond minimum EU requirements No Micro  20 Small Medium Large Are any of these organisations in scope If Micros not exempted set out reason in Evidence Base"], ["2014-treasury-dec-45502_Cm_8988_Print.txt", "74 billion, only 328"], ["2014-treasury-dec-UK_Sovereign_Sukuk_PLC_Offering_Circular.txt", "141516 BL Revision 0 Operator DavS  TAXATION General The comments below are of a general nature and are not intended to be exhaustive"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", "61 Including all measures set out in this Budget, the OBR\u2019s March 2014 Economic and fiscal outlook\u2019 shows that the government remains on course to meet the fiscal mandate"], ["2014-treasury-dec-Partnerships_Mixed_membership_partnerships__Alternative_investment_fund_managers__Transfer_of_assets___income_Streams_through_partnerships.txt", " Their holdings are such that they could not have influenced the allocation of profits to C Plc"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " New paragraph 40D provides that notification of SAYE schemes and annual SAYE returns must be delivered in electronic form in a manner prescribed by HMRC, unless a scheme organiser has been specifically allowed by HMRC to use some other form"], ["2014-treasury-dec-Wales_Bill_-_Explanatory_Notes_-_Report_Stage_-_Welsh_Language_Version_10_6_14_pdf.txt", " Mae hyn yn neilltuol o berthnasol i\u2019r ffordd o gyfrifo cyfraddau treth yn  Mae\u2019r nodiadau hyn yn cyfeirio at Fil Cymru, fel y\u2019i cyflwynwyd yn Nh\u2019r Cyffredin ar 5 Mehefin 2014 Bil   adran 6B o DTI 2007"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", "52 Impairments also included a 2"], ["2014-treasury-dec-FSCS_annual_report_2014_print.txt", "  Update on Keydata recoveries FSCS paid out compensation of 330m to over 20,000 underlying investors who had suffered losses on structured products marketed and distributed by Keydata Financial Services Limited Keydata"], ["2014-treasury-dec-Wales_Bill_-_Impact_Assessment_-_Report_Stage_-_Final_10_6_14_pdf.txt", "Title Wales Bill IA No NA  Impact Assessment IA  Lead department or agency Wales Office Other departments or agencies HM Treasury and HM Revenue and Customs  Stage Final  Date 10062014 Source of intervention Domestic Type of measure Primary legislation Contact for enquiries Stuart Doubleday 0207 270 0579  RPC Opinion Not Applicable  Summary Intervention and Options  Cost of Preferred or more likely Option Total Net Present Value  Business Net Present Value  Net cost to business per year EANCB on 2009 prices  In scope of One-In, Measure qualifies as Two-Out  No  NA  What is the problem under consideration Why is government intervention necessary  The Wales Bill provides the legislative framework to support the implementation of the recommendations made in the Commission on Devolution in Wales's Silk Commission Part I report, published in November 2012 and the green paper on future electoral arrangements for the National Assembly for Wales the Assembly published in May 2012"], ["2014-treasury-dec-Scotland_analysis__Fiscal_policy_and_sustainability.txt", " S  cottish Government 2011, The impact of a reduction in corporation tax on the Scottish economy"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " Subsections 3 and 4 set out what participating groups or entities must do if they no longer want to be participating groups or entities, or if they wish to be so again"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", "3 of Economic and Fiscal Outlook\u2019, OBR, March 2014 Public Sector Finances\u2019, ONS, February 2014 debt per household based on DCLG projections for the number of households in the UK in 2018"], ["2014-treasury-dec-budget_2014_data_sources.txt", " DEL plans are used from 201415 onwards to the end of the Spending Review period"], ["2014-treasury-dec-130731_Final_IA_-_SAR_for_PSSs_Signed.txt", "ukgovernmentuploadssystemuploadsattachmentdatafile192483consultspecialadministrationregimeforpaymentan dsettlementsystems"], ["2014-treasury-dec-DISCLOSURE_OF_TAX_AVOIDANCE_SCHEMES.txt", "1 For the purposes of section 313ZC duty of employer to notify HMRC of details of employees etc the prescribed time for providing prescribed information is 14 days after the end of the final tax period in respect of the tax year in which any person first enters into a transaction forming part of the notifiable arrangements and on the same date in each subsequent year until an advantage ceases to apply to the employee and the employer"], ["2014-treasury-dec-44695_Accessible.txt", " Increases in productivity should therefore feed through into higher earnings growth"], ["2014-treasury-dec-Cm_8869_Scotland_Analysis.txt", " This would not be the case under independence"], ["2014-treasury-dec-39796_Cm_8847_Accessible.txt", "  Target implementation date 2014"], ["2014-treasury-dec-IFRS_9_Financial_Instruments_-_public_sector_application_guidance__Decem....txt", " For example, when using a foreign currency forward contract, the currency basis is an unavoidable cost\u2019 of the hedging instrument"], ["2014-treasury-dec-PESA_2014_-_print.txt", "7 Capital DEL 2013-14 changes since PESA 2013  million Plans in PESA 2013 adjusted for MOG  Transfers and classification changes since PESA 2013  Other changes since PESA 2013  Final provision adjusted for MOG  Outturn  Capital DEL Education Health Transport CLG Communities CLG Local Government Business Innovation and Skills Home Office Justice Law Officers\u2019 Departments Defence Foreign and Commonwealth Office International Development Energy and Climate Change Environment, Food and Rural Affairs Culture, Media and Sport Work and Pensions Scotland Wales Northern Ireland Chancellor\u2019s Departments Cabinet Office Small and Independent Bodies Reserve Special Reserve OBR allowance for shortfall  3,983 4,437 8,673 4,165 2,791 405 277 6 9,754 101 1,925 2,185 416 154 419 2,632 1,304 931 200 400 75 400 100 -2,300  7 0 67 1 -73 1 0 22 2 9 -29 -43 0 22 30 6 1 -21 0 -  0 0 -128 -365 -212 8 0 0 -1,935 23 35 117 77 38 -173 260 1 30 25 27 20 -400 -  3,983 4,444 8,545 3,867 1 2,506 415 276 6 7,841 126 1,969 2,273 493 149 246 2,914 1,335 968 226 407 95 -  3,918 4,294 8,460 3,808 2,385 398 273 3 7,584 120 1,946 2,218 482 75 233 2,883 1,326 931 212 401 72 -  -  -  -  Adjustment for Budget Exchange  -1,100  -  -  -  -  42,266  1  -2,576  43,085  42,021  Total capital DEL  54\u2003\u2003 Public Expenditure Statistical Analyses 2014  Table 3"], ["2014-treasury-dec-PU1667_Tax-Free_Childcare__consultation_on_childcare_account_provision.txt", " For example, parents could set up a direct debit and pay monthly into their childcare account receiving the government\u2019s 20 as they pay in, build up funds over several months, and use the saved funds to pay for childcare in the summer holidays"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " At Autumn Statement 2013 the Government announced that, as part of the Government\u2019s digital strategy to improve the process for customers and the administration of the tax, an online service will be provided in 201516 for the submission of IHT returns"], ["2014-treasury-dec-45502_Cm_8988_Accessible.txt", "77 million which is held in accounts under review, closing or should be moved back into the Exchequer within the next year"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", "2 of GDP lower in 2015-16 than forecast at Autumn Statement 2013  peak at 78"], ["2014-treasury-dec-UK_Sovereign_Sukuk_PLC_Offering_Circular.txt", " The proceeds of the Trust Assets are the sole source of payments on the Certificates"], ["2014-treasury-dec-freedom_and_choice_in_pensions_web_210314.txt", " The government is also keen to  6  engage with interested parties on how best to achieve its policy aims through legislation and intends to publish the draft legislation for a short technical consultation prior to introduction of the legislation that will enact these changes"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", "pdf  Annual report and accounts 2013-14\u2003\u2003 131  contributions are age-related and range from 3"], ["2014-treasury-dec-Country_and_Regional_Analysis_November_2014_Combined.txt", "9 Total identifiable expenditure on services in the English Regions by sub-function for 2013-14 continued  million National Statistics North East  North West  Yorkshire and the Humber  East Midlands  West Midlands  East  London  South East  South West  Total England  176 138 1 2 0 1 318  342 331 5 6 0 2 686  261 321 2 0 0 2 586  218 193 1 6 0 1 420  260 347 1 3 0 2 613  253 240 6 7 0 2 507  499 831 26 11 0 11 1,378  398 368 9 8 0 2 785  221 258 3 -4 0 2 481  2,628 3,027 54 38 2 25 5,774  1,257  3,679  2,761  2,098  2,899  2,775  5,355  4,115  2,284  27,222  228 1,029  670 3,009  481 2,280  370 1,728  521 2,378  476 2,299  910 4,445  728 3,387  401 1,883  4,784 22,438  1,614 9 600 11 160 1 69 3,720  4,023 9 1,771 29 368 1 194 10,073  3,349 13 1,209 24 334 1 148 7,839  2,949 7 1,052 19 228 1 117 6,470  3,564 25 1,234 23 329 1 141 8,215  3,337 51 1,223 24 339 1 142 7,891  4,860 35 2,752 38 565 2 239 13,844  4,259 8 1,994 36 444 2 220 11,078  2,940 9 1,167 22 290 1 130 6,843  30,894 167 13,001 224 3,056 11 1,399 75,974  of which personal social services  1,301  3,090  2,164  1,738  2,365  2,452  4,169  3,377  2,177  22,834  10"], ["2014-treasury-dec-Treasury_minutes_web.txt", " Recommendation The departments need to develop their understanding of the interdependencies throughout the Criminal Justice System, communicate expectations to all and apply good practice at all levels"], ["2014-treasury-dec-FRAB__120__04_-_Discount_rates.txt", " However, the rate in IAS 19 a high quality corporate bond rate is referred to as a rate that reflects the time value of money, but a time value of money rate as referred to in IFRS 13 is specified as a risk-free interest rate"], ["2014-treasury-dec-37630_Budget_2014_Web_Accessible.txt", " In practice however, in most cases where individuals are entering the workforce, they will benefit from an increase in income overall"], ["2014-treasury-dec-EEA_Accounts_2013-14_-_print.txt", " These items are described in detail below"], ["2014-treasury-dec-44695_Autumn_Statement__Print_ready_.txt", "162 Disclosure of Tax Avoidance Schemes taskforce  The government will increase HMRC resources involved in administering and enforcing the DOTAS regime by creating a new taskforce, ensuring that promoter and user behaviour continues to be effectively policed"], ["2014-treasury-dec-IFRS_16_Leases_-_Supplementary_budgeting_guidance_December_2020_for_publication.txt", " Existing leases should then follow the IFRS 16 budgeting treatment from implementation"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", "4  31 December 2011 restated1 Total Total Net asset assets liabilities liability bn bn bn 95"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", "21 HM Treasury pays UKFI a management fee to fund its operations"], ["2014-treasury-dec-FSCS_annual_report_2014_web.txt", " Of the remaining 10 per cent, no claims should be older than 12 months unless exceptional circumstances apply"], ["2014-treasury-dec-PESA_2014_-_print.txt", " This relates to the fair value of liabilities incurred for Contracts for Difference expected to be signed under the Electricity Market Reform programme"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", "52  - Total value of payments overdue portion of book  m  84"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", "8 billion which included the cost of dealing with radioactive waste, nuclear fuels and materials, capital facilities, redundant facilities and contaminated materials"], ["2014-treasury-dec-FRAB__119__08_-_Annex_H_-_2014-15_FReM.txt", " a grant that is conditional on the construction of an asset"], ["2014-treasury-dec-OOTLAR_19_March_2014__1_.txt", " Analysis shows that of the individuals affected by these measures   85 per cent are male and 15 per cent are female    The majority 87 per cent are aged between 35 and 64"], ["2014-treasury-dec-PU1643_Charter_budget_responsibility_update_web.txt", "uk ISBN 978-1-909790-86-5 PU1643  Contents Page Chapter 1  Legislative basis  3  Chapter 2  Introduction  5  Chapter 3  The Government\u2019s fiscal policy framework  7  Chapter 4  The role of the Office for Budget Responsibility  11  1  1  Legislative basis  1"], ["2014-treasury-dec-SITRAccreditationGuidanceVersion2forpunlicationJan16V2.txt", " Notification of accreditation or refusal will generally be made within three weeks of receipt of a fully documented application"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", "  426  FINANCE BILL 2015  9"], ["2014-treasury-dec-Wales_Bill_-_Explanatory_Notes_-_Report_Stage_-_Welsh_Language_Version_10_6_14_pdf.txt", "  Mae adran 116M1 yn darparu bod yn rhaid i Lywodraeth Cymru roi i Cyllid a Thollau EM y wybodaeth sy\u2019n dod o dan is-adran 2 y gall Cyllid a Thollau EM ofyn amdani"], ["2014-treasury-dec-FRAB__119__08_-_Annex_G1_-_DEPARTMENT_YELLOW_2013-14.txt", " Total  During the year the department purchased the following non-audit services from its auditor, name Auditor, e"], ["2014-treasury-dec-main_supply_estimates_2014_2015_print.txt", "  Unquantifiable  Under the Financial Services and Markets Act 2000 Dissolution of Insurance Brokers Registration Council Consequential Provisions Order 2001 which came in to force on 30 April 2001, all assets and liabilities of the Insurance Brokers\u2019 Registration Council IBRC passed to HM Treasury"], ["2014-treasury-dec-MCD_annex_b_impact_assessment.txt", " However, these changes will apply to all regulated mortgage lenders and intermediaries"], ["2014-treasury-dec-promoters_of_tax_avoidance_schemes_amendment_of_return_to_take_account_of_relevant_judicial_rulings_and_dotas.txt", " DETAILS OF THE SCHEDULE 2"], ["2014-treasury-dec-elps_annex_final.txt", " the first year annuity payment amount"], ["2014-treasury-dec-MCD_draft_regulations.txt", " 2 This section applies if a a relevant EEA firm has a branch, or is providing services, in the United Kingdom and b the appropriate regulator has clear and demonstrable grounds for concluding that the firm has contravened, or is contravening, an obligation to which Article 344 of the mortgages directive applies"], ["2014-treasury-dec-OLD_complete_v3.txt", " There will be a corresponding disregard from Class 1 National Insurance contributions NICs"], ["2014-treasury-dec-FSCS_annual_report_2014_web.txt", " Provision 552m  Under the regulations, FSCS contributes to the Authorities\u2019 costs of the DBS resolution, up to the amount that FSCS would have incurred had DBS gone into insolvency and compensation been paid to DBS\u2019s depositors"], ["2014-treasury-dec-Public_Spending_Statistics_July_2014_consolidated_revised.txt", "4 for public corporations see Table 8"], ["2014-treasury-dec-PN_April_2014.txt", " Revised data are clearly indicated in their time series"], ["2014-treasury-dec-FRAB__120__03_-_Annex_A__ITC_and_WG_Report.txt", " The Working Group understands that this treatment is used by many local authorities at the moment when accounting for schools under existing consolidation standards and considers that there might be benefits of a more consistent approach"], ["2014-treasury-dec-Van_benefit_charge.txt", "  1C  The appropriate percentage for the purposes of subsection 1Ba is a 20 for the tax year 2015-16, b 40 for the tax year 2016-17, c 60 for the tax year 2017-18, d 80 for the tax year 2018-19, and e 90 for the tax year 2019-20"], ["2014-treasury-dec-supplementary_estimates_and_new_estimates_2013_14_120214_correction.txt", "  The responsibilities of an Accounting Officer, including responsibility for regularity and propriety of the public finances for which an Accounting Officer is answerable, for keeping proper records and safeguarding assets, are also set out in Chapter 3 of Managing Public Money"], ["2014-treasury-dec-OLD_complete_v3.txt", "  this  change,  please  send  an  email  to  104  Corporation tax oil and gas taxation reduction in supplementary charge Who is likely to be affected Oil and gas companies that operate in the UK or on the UK Continental shelf UKCS"], ["2014-treasury-dec-MCD_draft_regulations.txt", " Section 176 was amended by paragraph 17 of Schedule 2 to the Financial Services Act 2010, paragraph 14 of Schedule 12 to the Financial Services Act 2012 and S"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", "  Scope of financial audit The purpose of an audit is to enhance the degree of confidence of intended users in the financial statements"], ["2014-treasury-dec-FSCS_annual_report_2014_web.txt", "  94 FSCS Annual Report and Accounts 201314  The Remuneration Committee met four times during the year"], ["2014-treasury-dec-FRAB__119__Minutes.txt", " WGA is now a key tool 9  FRAB 119 in the Treasury\u2019s public finance management framework, and a process of developing financial skills widely in spending teams will ensure that WGA, Department Annual Report and Accounts, and other financial information will be more readily understood and put to direct practical use in managing the public finances"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", " For foreign exchange entries, the relevant standard is IAS 21, The Effects of Changes in Foreign Exchange Rates"], ["2014-treasury-dec-PU1678_final__1_.txt", " The power to collect information in accordance with Article 11 is not expected to be used frequently  as set out above, the competent authority will continue to collect information for the purposes of preparing resolution plans"], ["2014-treasury-dec-Diverted_Profits_Tax.txt", " Subsection 2 requires a copy of the notice to be sent to the avoided PE, where Clause 2 applies, and to UKPE, where Clause 3 applies by virtue of Clause 4"], ["2014-treasury-dec-PU1616_OTS_employee_benefits_final_report.txt", " Where there is a genuine business need to work from home, relief for travel expenses would follow our proposal above regarding the definition of a permanent and temporary workplace"], ["2014-treasury-dec-banking_reform_impact_assessment_05072014.txt", "  Summary and implementation plan Chosen policy option 35"], ["2014-treasury-dec-Treasury_minutes_web.txt", "  4 Committee of Public Accounts conclusion The Committee is concerned about the escalating capital costs of the programme"], ["2014-treasury-dec-FRAB_121_07_IFRS_13_annex_exposure_draft_of_proposed_amendments_to_FReM.txt", " The key issue identified by some FRAB members following the previous exposure draft was that if the public sector is applying IFRS 13, then it is also necessary to subscribe to the principle of exit values which IFRS 13 is based on"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", "8 of GDP, reflecting the national accounts current deficit measure of 86 billion"], ["2014-treasury-dec-Public_Spending_Statistics_July_2014_consolidated_revised.txt", " It is finance raised in Scotland rather than funding from Whitehall"], ["2014-treasury-dec-banking_reform_impact_assessment_05072014.txt", " Indirect cost to GDP from banks passing on increased private costs to customers reduction in long-run GDP level of 0"], ["2014-treasury-dec-AS2014_data_sources_final.txt", "ukpress-releases  Data Received over 900m in principal repayments from the administration of the Dunfermline Building Society estate"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_web.txt", "0  Total Cost of Services - Money Advice  42,858"], ["2014-treasury-dec-45502_Cm_8988_Print.txt", "1  The Government agrees with the Committee\u2019s recommendation"], ["2014-treasury-dec-Black_Country_Gasholders_site.txt", "7m TCP  TCP  Warehouse  The Globe Inn PH  316  344  354  324  308  272  260  El Sub Sta  250  WB  118"], ["2014-treasury-dec-budget_2014_distributional_analysis.txt", "E shows the impact in cash terms, and Chart 2"], ["2014-treasury-dec-39796_Cm_8847_Accessible.txt", "  17  8 Committee of Public Accounts conclusion The actions of other departments, such as the Home Office to secure UK borders, can lead to tensions with the UKTI and FCO\u2019s work to promote UK exports"], ["2014-treasury-dec-DRAFT-_Exit_Payment_Note_on_Regs.txt", " The Regulations extend to the whole of the United Kingdom"], ["2014-treasury-dec-39796_Cm_8847_Print_Ready.txt", "  Target implementation date June 2014"], ["2014-treasury-dec-PESA_2014_-_print.txt", " Upon settling the liability the payment scores to the resource or capital budget according to the economic category of the transaction, whilst an equal and opposite negative release of provisions scores as a benefit to the resource budget"], ["2014-treasury-dec-10348-Contingencies_fund.for_web.txt", " This is equal to the permanent capital of the Contingencies Fund, as specified by section 52 of the Finance Act 1921"], ["2014-treasury-dec-elps_main_doc_final.txt", "40 In order to be eligible for Relative Loss, a WPA policy must have commenced within the Loss Calculation Period"], ["2014-treasury-dec-Russia.txt", " Remains active in supporting separatist actions or policies"], ["2014-treasury-dec-FSCS_annual_report_2014_web.txt", " The management expenses levy is used to fund FSCS\u2019s overheads and is split between base costs and specific costs"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", " Road surfaces are subject to an annual condition survey"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", "  This leaves cash, other receivables and payables, loans, and other investments to be accounted for under the financial instrument standards"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_print.txt", "9  At 1 April 2013  9"], ["2014-treasury-dec-AS2014_distributional_analysis_final.txt", "ukgovernmentpublications Any enquiries regarding this publication should be sent to us at public"], ["2014-treasury-dec-elps_main_doc_final.txt", " As far as is possible, the Scheme will utilise existing NSI infrastructure in order to minimise administration costs"], ["2014-treasury-dec-45502_Cm_8988_Print.txt", "4  The Government agrees with the Committee\u2019s recommendation"], ["2014-treasury-dec-PU1678_final__1_.txt", " The draft tool allows for both of these possibilities"], ["2014-treasury-dec-elps_main_doc_final.txt", " However, the case then went on to the Court of Appeal and eventually to the House of Lords"], ["2014-treasury-dec-FSCS_annual_report_2014_web.txt", "1  1520  14  205210  205210  1"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", " The government will also explore extending the ISA regime to include debt securities offered by crowdfunding platforms"], ["2014-treasury-dec-New_Clause_1.txt", "  4  No deduction may be made by virtue of subsection 3 from total profits so far as they are contractor\u2019s ring fence profits or ring fence profits for the purposes of Part 8"], ["2014-treasury-dec-Wales_Bill_-_Explanatory_Notes_-_Report_Stage_-_Final_10-6-14.txt", " Subsection 8b makes a minor change to the day counting test to ensure that the exemption in relation to individuals passing through the UK in transit operates properly"], ["2014-treasury-dec-Russia.txt", " GenderMale Listed on 02122014 Last Updated 31122020 Group ID 13176"], ["2014-treasury-dec-main_supply_estimates_2014_2015_print.txt", " Minute dated 15 Oct 2009  100,000  Claims arising from the Simplifying Passenger Travel Interest Group SPT not exceeding 5m"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", " The size of the duty differential between the main rate and methanol will be maintained until March 2024"], ["2014-treasury-dec-Treasury_minutes_print.txt", " The departments should also set out clearly the information that they expect LEPs to publish, covering their own funding and structures, as well as data to enable comparisons of their impact"], ["2014-treasury-dec-DISCLOSURE_OF_TAX_AVOIDANCE_SCHEMES.txt", " TAXES Tax Avoidance Schemes Information Amendment Regulations 2015 Made  -  -  -  -    Laid before the House of Commons Coming into force -  -   22nd April 2015  The Commissioners for Her Majesty\u2019s Revenue and Customs make the following Regulations in exercise of the powers conferred by sections 3122 and 5, 312A2, 312A2A and 312A5, 3131, 3 and 6, 313ZC5, 313C1A and 3a, 3172 and 3181 of the Finance Act 2004a and now exercisable by themb"], ["2014-treasury-dec-FSCS_annual_report_2014_web.txt", " In the event of a business failure or default, we have to be able rapidly to deploy claims-handling capacity to process high volumes of claims, often at short notice"], ["2014-treasury-dec-elps_main_doc_final.txt", " Following these adjustments, the comparator payouts are then calibrated to the average of the payouts of the comparator companies shown in surveys in the Money Management magazine"], ["2014-treasury-dec-PESA_2014_-_print.txt", " The depreciation ring fence is a control total that departments must manage"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_web.txt", "6  Depreciation and amortisation  6  1,328"], ["2014-treasury-dec-banking_reform_impact_assessment_05072014.txt", " Option 1 Do nothing\u2019 baseline Zero baseline has no incremental costs and benefits relative to itself Option 1 Proceed with ring-fencing Costs gross Aggregate private costs to affected UK banks 1"], ["2014-treasury-dec-Country_and_Regional_Analysis_November_2014_Combined.txt", "  of which personal social services of which family benefits, income support and tax credits  1 The level of detail required for COFOG level 2 is not yet available in England Health spending is therefore presented using HM Treasury\u2019s own sub-functional classification"], ["2014-treasury-dec-Personal_Allowance_for_2015-16.txt", "  3  In subsection 8 amendments of section 57 of ITA 2007, omit the and at the end of paragraph a and after that paragraph insert aa in subsection 1h, omit 362,, and"], ["2014-treasury-dec-Indicative_Exit_Payment_Regulations__for_publication__UPDATED_22_02_16.txt", "The power under section 153C1 of the Act is exercisable 1 by the Welsh Ministers, in relation to payments made by a relevant Welsh authority 2 by the full council of a local authority, in relation to payments made by that local authority"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", " More details regarding this PFI contract is provided in Note 30 Commitments under leases\u2019"], ["2014-treasury-dec-20140310_bailin_section48p_order_CONSULTATION_DRAFT_FINAL_FINAL__2_.txt", " drafting note This is currently in draft, and also included in the consultation"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", " As at 31 March 2014, the scheme has made payments totalling 901 million to 860,972 policyholders"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_web.txt", "3  Trade payables and accruals principally comprise amounts outstanding for trade purchases and on-going costs"], ["2014-treasury-dec-FSCS_annual_report_2014_print.txt", "  Research commissioned by FSCS found that two-thirds of holidaymakers saved up for their trips"], ["2014-treasury-dec-scotland_analysis_fiscal_policy_and_sustainability_print.txt", " This reflects increasing life expectancy, declining fertility, and the retirement of the large age cohorts born during the post-war baby boom\u2019"], ["2014-treasury-dec-140220_Letter_and_annexes_from_HMT_to_Govt_Actuary_3.txt", "75 on 11th April 2016 b 4"], ["2014-treasury-dec-FRAB__119__08_-_Annex_G3_-_NDPB_GREEN_2013-14.txt", "ab Pensions Past and present employees are covered by the provisions of the name of the scheme"], ["2014-treasury-dec-Public_Service_Pensions_Valuations_and_Employer_Cost_Cap_Directions_2014_archived_version.txt", " 2 The income received by the scheme for the purposes of the calculation at paragraph 1 must include, but is not limited to, employer contributions, employee contributions and incoming transfer values"], ["2014-treasury-dec-44695_Accessible.txt", "  34  Developments to Public Sector Finance Statistics  June 2014 Update\u2019, ONS"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " This means that the settled property would then be treated as being comprised in a settlement and as a result subject to the relevant property charges"], ["2014-treasury-dec-OLD_complete_v3.txt", " For gas refuelling equipment and low CO2 emission cars the three year extension, and reduction in CO2 thresholds to 75 gms for qualifying cars, will be made by secondary legislation early next year and will apply to expenditure incurred on or after 1 April 2015 for CT and IT"], ["2014-treasury-dec-Partnerships_Salaried_member_rules.txt", " The nominated member will include M on the partnership return as a partner for the period up to 5 April 2014"], ["2014-treasury-dec-45502_Cm_8988_Print.txt", " It is intended that the final report will be available in summer 2015"], ["2014-treasury-dec-Govt_NC5_and_NS4_Tax_relief_for_theatrical_production_.txt", "  CAA 2001 7 f  In Schedule A1 to CAA 2001 first-year tax credits, in paragraph 114, omit the and at the end of paragraph d and after paragraph e insert , and section 1217K of that Act theatre tax credits"], ["2014-treasury-dec-FRAB__120__07_-_Annex_C_-_FT_ARM_14-15.txt", " NHS foundation trusts are required to participate in the NHS-wide agreement of balances exercise"], ["2014-treasury-dec-FRAB__120__08_-_Simplifying_and_Streamlining_Annual_Report_and_Accounts.txt", " The purpose of the Overview is to give the user a short summary that provides them with sufficient information to understand the organisation, its purpose, the key risks to the achievement of its objectives and how it has performed during the year"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", "2 per cent, in accordance with the FReM, has been applied to determine the present value of these cash flows"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_web.txt", " The Money Advice Service also has an overdraft facility with HSBC for 5M to mitigate liquidity risk"], ["2014-treasury-dec-FRAB_121_minutes.txt", " This was helpful as it would encourage the development of specific plans for their future use"], ["2014-treasury-dec-Enhanced_capital_allowances_for_cars_and_goods_vehicles.txt", "  Further advice If you have any questions about this change, please contact Nick Williams on 03000 585660 email nicholas"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", "1 Analysis of net resource outturn by section  SOPS2"], ["2014-treasury-dec-37630_Budget_2014_Web_Accessible.txt", " Budget 2014 provides 140 million of new funding to repair and restore the condition of vital flood defences that have suffered damage"], ["2014-treasury-dec-FRAB__120__07_-_Annex_C_-_FT_ARM_14-15.txt", " The requirements of the Quality Account Regulations and Monitor\u2019s additional requirements for the Quality Report can be found in their entirety in the document Detailed requirements for quality reports 201314 available here which was published in February 2014"], ["2014-treasury-dec-FRAB_121_07_IFRS_13_annex_exposure_draft_of_proposed_amendments_to_FReM.txt", "9  Where DRC is used as the valuation methodology entities should normally value a modern equivalent asset in line with the Red Book"], ["2014-treasury-dec-scotland_analysis_fiscal_policy_and_sustainability_print.txt", "17 This would mean that as a result of independence Scottish households would face large additional onshore tax rises or spending cuts to offset the decline in oil revenues"], ["2014-treasury-dec-Efficiency_and_reform_in_the_next_Parliament.txt", " Its second year has seen a further increase in new business, driven by high quality outcomes  in part the result of 15 per cent year-on-year productivity improvements"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", " This is known as pre-qualification"], ["2014-treasury-dec-government_financial_reporting_manual_201314.txt", "5  This section deals with the requirements of IAS 1, excluding paragraphs 15 to 46, which are covered in chapter 2"], ["2014-treasury-dec-survivor-benefits-in-occupational-pension-schemes-annex-c.txt", " DWP has instructed us to consider defined benefit DB pension rights in Great Britain GB"], ["2014-treasury-dec-main_supply_estimates_2014_2015_web.txt", " It includes the payment of staff salaries and pensions, supplies, catering and retail services, the House of Lords' share of accommodation and security costs for the Parliamentary Estate shared with the House of Commons, other shared services, financial assistance to opposition parties, and grants to Parliamentary bodies"], ["2014-treasury-dec-PU1643_Charter_budget_responsibility_update_web.txt", "3 The Charter is structured in two parts 2"], ["2014-treasury-dec-main_supply_estimates_2014_2015_print.txt", "  84  Office of Qualifications and Examinations Regulation  Main Estimates, 2014-15  Part III Note D - Explanation of Accounting Officer responsibilities The Accounting Officer prepares resource accounts for each financial year"], ["2014-treasury-dec-OOTLAR_19_March_2014__1_.txt", " This could impact slightly on wildlife and habitat in those areas"], ["2014-treasury-dec-Final_IA_-_ring-fencing_and_depositor_preference.txt", "5 Basel III capital conservation buffer plus 2"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", " 5022 Directors\u2019 Report "], ["2014-treasury-dec-FSCS_annual_report_2014_web.txt", " Life insurance simulations  developing our knowledge Following on from the FSCS Board\u2019s participation in a two-day simulation of the failure of a fictitious life insurer, FSCS and the Authorities have developed their thinking through further simulations and workshops"], ["2014-treasury-dec-Wales_Bill_-_Impact_Assessment_-_Report_Stage_-_Final_10_6_14_pdf.txt", " Policy objective The objective is to facilitate a similar reform of the HRAS system in Wales by ensuring that housing borrowing is subject to appropriate controls"], ["2014-treasury-dec-Diverted_Profits_Tax.txt", "  DETAILS OF THE CLAUSE 2"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", " 32 Primary Financial Statements and Notes "], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", " This will provide over 100,000 grants to employers"], ["2014-treasury-dec-CAPITAL_GAINS_TAX_NON_RESIDENTS_AND_UK_RESIDENTIAL_PROPERTY.txt", " If the result is a positive amount, that amount is the gain on the disposal which is not a relevant gain"], ["2014-treasury-dec-PESA_2014_-_print.txt", "3  Total resource DEL  0"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", "  RESOLUTION 66  FINANCE BILL 2014 CLAUSE 95 SCHEDULE 17  23"], ["2014-treasury-dec-CAPITAL_GAINS_TAX_NON_RESIDENTS_AND_UK_RESIDENTIAL_PROPERTY.txt", " The first group are companies that can only be regarded as closely held by including in the group of controlling participators a company which is itself either a diversely held company or a qualifying institutional investor as defined in sub-paragraph 4"], ["2014-treasury-dec-10459.Consolidated_Fund.for_web.txt", "  5  Details of the Senior Electoral Commissioner\u2019s and Electoral Commissioners\u2019 salaries are also disclosed in the Electoral Commission Annual Report and Accounts"], ["2014-treasury-dec-scotland_analysis_fiscal_policy_and_sustainability_print.txt", " 2 There is no indication of the anticipated level of take-up of the offer these figures assume"], ["2014-treasury-dec-PESA_2014_-_print.txt", "  Billion  a thousand million"], ["2014-treasury-dec-SDLT_ALTERNATIVE_PROPERTY_FINANCE_RELIEF.txt", "  please  send  an  email  to  2  Consultation draft  1  SDLT alternative property finance relief 1  FA 2003 is amended as follows"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", "  2  Condition A is that, at the time when the derivative contract ceases to be recognised, it is not expected that the amounts mentioned in subsection 1b will in future be transferred to become items of profit or loss"], ["2014-treasury-dec-PU1624_final__web_.txt", "45 So that the control totals can work, departments are restricted in the switches they may make between them   Departments may not switch provision from AME to DEL"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " New provision 1ZA d provides a power for the benefit to be treated as PAYE income for the purposes of the regulations"], ["2014-treasury-dec-37630_Budget_2014_Web_Accessible.txt", "171 Landfill communities fund  The value of the landfill communities fund for 2014-15 will be reduced to 71 million"], ["2014-treasury-dec-44695_Accessible.txt", " There are further signs of normalisation in the housing market with other indicators suggesting continued increases in house building"], ["2014-treasury-dec-131217_Letter_and_annexes_from_Govt_Actuary_to_HMT_2.txt", " In contrast, the employer contribution rate has no direct impact on scheme members\u2019 reward packages, but will have a direct impact on employers"], ["2014-treasury-dec-FEMR_Recommendations_on_additional_financial_benchmarks_to_be_brought_into_UK_regulatory_scope_logo.txt", "financialstabilityboard"], ["2014-treasury-dec-assurance_frameworks_191212.txt", "9 Within the front-line\u2019 or business operational areas, there will be many arrangements established that can be used to derive assurance on how well objectives are being met and risks managed for example, good policy and performance data, monitoring statistics, risk registers, reports on the routine system controls and other management information"], ["2014-treasury-dec-131010_Letter_and_annexes_from_HMT_to_Govt_Actuary_2.txt", " Employer contribution rate 38"], ["2014-treasury-dec-elps_annex_final.txt", "  In all other cases, WPA gains are not used to offset any Relative Losses on AWP or CWP policies"], ["2014-treasury-dec-hm_treasury_review_of_new_ifrs_2013_to_2014.txt", " IFRS 13 requires additional disclosures where level 3 inputs are used to assess fair value, to give readers an understanding  Central Government Impact  III"], ["2014-treasury-dec-STRENGTHENING_PENALTIES_FOR_OFFSHORE_NON_COMPLIANCE.txt", " 3 Where the tax at stake is capital gains tax, the applicable condition is satisfied if the proceeds of the disposal on or by reference to which the tax is charged, or any part of the proceeds a are received in a territory outside the UK, or b are transferred before the calculation date to a territory outside the UK"], ["2014-treasury-dec-OOTLAR_19_March_2014__1_.txt", "  Background to the measure This measure is being announced for the first time in Budget 2014"], ["2014-treasury-dec-staff_survey_2013.txt", "  indicates a variation in question wording from your previous survey indicates statistically significant difference from comparison           Strongly agree  Agree  Neither  Disagree  Strongly disagree  HM Treasury questions  ORC International  - 13 -  HM Treasury 2013  Appendix Glossary of key terms  positive  Previous survey  CS2013 CS High Performers  The proportion who selected either agree or strongly agree for a question or all questions within a theme in the case of Theme score  positive"], ["2014-treasury-dec-FRAB_121_minutes.txt", " The publication was published six weeks earlier than the prior year WGA thanks to efforts made to ensure faster closing"], ["2014-treasury-dec-PU1678_final__1_.txt", "14 The Directive specifies that liabilities to employees and former employees are excluded from bail-in, with the exception of the variable component of remuneration unless subject to a collective bargaining agreement"], ["2014-treasury-dec-UK-China_policy_outcomes.txt", " Both sides agree to collaborate in joint research on, areas including but not limited to  Development of foreign exchange market  Development and opening up of bond market  Financing mechanisms for infrastructure investment  Coordination of monetary policies  Development of macroeconomic forecasting model  Cooperation and supervision of internet finance  Payments and financial market infrastructure  Legislation on financial statistics, practices of financial statistics and monitoring of systemic financial risks  Development of insurance markets  Financial consumer protection"], ["2014-treasury-dec-Russia.txt", " Founder The Ministry of Agriculture of the Republic of Crimea"], ["2014-treasury-dec-Notice_Central_African_Republic_060421.txt", " INTERPOL-UN Security Council Special Notice web link httpswww"], ["2014-treasury-dec-PESA_2014_-_print.txt", " 214\u2003\u2003 Public Expenditure Statistical Analyses 2014  Office for National Statistics ONS  the ONS is an independent public sector body that produces many official statistics such as the National Accounts"], ["2014-treasury-dec-Govt_NC6_exclusion_of_incentivised_electricity_or_heat_generation_activities.txt", ", in subsection 6, omit the or after paragraph c and after paragraph d insert , or an SCE formed in accordance with Council Regulation EC No 14352003 on the Statute for a European Cooperative Society"], ["2014-treasury-dec-Wales_Bill_-_Explanatory_Notes_-_Report_Stage_-_Welsh_Language_Version_10_6_14_pdf.txt", "  Mae Atodlen 1 yn disgrifio fframwaith ar gyfer cynnal refferendwm ynghylch rhoi\u2019r darpariaethau ar dreth incwm mewn grym"], ["2014-treasury-dec-PU1624_final__web_.txt", " The department will have shown pay as a cost in its Resource budget DEL"], ["2014-treasury-dec-AS2014_distributional_analysis_final.txt", " It includes benefits in kind from public services, such as health and education, and it therefore provides the fullest assessment of the effects of all government interventions that have a direct impact on households"], ["2014-treasury-dec-Scotland_analysis__Fiscal_policy_and_sustainability.txt", " UK Statistics Authority, Monitoring Report Official Statistics in the Context of the Referendum on Scottish Independence"], ["2014-treasury-dec-PSS_April_2014.txt", "8 billion in 2012-13, a fall of 1"], ["2014-treasury-dec-SDPR_Update_September_2014___published_as_Clarifications_.txt", " Payments made into and out of the policy prior to 1 September 1992 are not included in the calculation of Relative Loss, however the Last Declared Total Value at 31 December 1992 is used for the purpose of the reconciliation checks described in Paragraph 89A or to ascertain the Equitable Life Policy Value as described in Section 2"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", " The estimates of future earnings factor in demographic and behavioural characteristics of borrowers and forecasts of macroeconomic conditions"], ["2014-treasury-dec-scotland_analysis_fiscal_policy_and_sustainability_print.txt", " In the absence of oil fund contributions being funded from onshore tax rises or cuts to public spending, contributions to an oil fund would therefore serve to increase borrowing further"], ["2014-treasury-dec-44695_Autumn_Statement__Print_ready_.txt", "216 Autumn Statement announces that the personal allowance will be increased by a further 100 in 2015-16 to 10,600"], ["2014-treasury-dec-10460-001_National_Loans_Fund_Account.for_web.txt", "  n  Failure of IT systems The Fujitsu data centre offers the highest level of resilience available as prescribed by Telecommunications Industry Standard TIA-942 with availability set to 99"], ["2014-treasury-dec-FRAB__120__07_-_Annex_C_-_FT_ARM_14-15.txt", " It is for the NHS foundation trust to establish a suitable pro rata basis, and where material, disclose this in the accounting policy note"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", " We announced that cash and shares ISAs would be merged into a single ISA with an annual tax-free savings limit of 15,000 from 1 July"], ["2014-treasury-dec-banking_reform_impact_assessment_05072014.txt", " See non-monetised benefits below  Other key non-monetised benefits by main affected groups\u2019  Greater financial stability as a result of ring-fencing will benefit the UK economy as a whole"], ["2014-treasury-dec-PU1738_print_CMYK.txt", "European Union Finances 2014 statement on the 2014 EU Budget and measures to counter fraud and financial mismanagement  Cm 8974  December 2014  European Union Finances 2014 statement on the 2014 EU Budget and measures to counter fraud and financial mismanagement  Presented to Parliament by the Financial Secretary to the Treasury by Command of Her Majesty  December 2014  Cm 8974   Crown copyright 2014 This publication is licensed under the terms of the Open Government Licence v3"], ["2014-treasury-dec-supplementary_estimates_and_new_estimates_2013_14_120214_correction.txt", " Maximum potential liabilities under this intervention are unquantifiable"], ["2014-treasury-dec-FRAB__120__06_-_NHS_Manual_for_Accounts_2014-15.txt", "  Page 1 of 3  FRAB 120 06 03 April 2014  Summary 2"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " Paragraph 12 amends section 318 concerning changes of accounting policy following cessation of a loan relationship, clarifying credits or debits to be brought into account and aligning the rules with equivalent provisions in Part 7 of CTA 2009"], ["2014-treasury-dec-37630_Budget_2014_Web_Accessible.txt", " Mauro 2013 Rethinking Macro Policy II Getting Granular\u2019, IMF Staff Discussion Note Budina, N"], ["2014-treasury-dec-Building_societies_bail-in_order_draft_5th_March_2014_consultation_draft.txt", " However some further modifications are included, for example to secure that for the purposes of compensation, the principle of no less favourable treatment in section 60B of the Banking Act 2009 is that the shareholding members of the society and creditors of the society do not receive less favourable treatment than would have been the case had the society entered insolvency"], ["2014-treasury-dec-44369_Cm_8958_print_ready.txt", "  20  Fourteenth Report Department for Environment, Food and Rural Affairs Defra\u2019s oversight of three PFI waste projects 1 Committee of Public Accounts conclusion In 1999, the European Union introduced a Directive requiring all member states to reduce the amount of biodegradable municipal waste sent to landfill"], ["2014-treasury-dec-scotland_analysis_fiscal_policy_and_sustainability_print.txt", "  The effects of independence on Scotland\u2019s public finances In the event of independence, Scotland would need to establish its own tax system and fund all public spending commitments, including through borrowing from investors in international financial markets when necessary"], ["2014-treasury-dec-banking_reform_impact_assessment_05072014.txt", " The Government published draft ring-fencing secondary legislation for consultation in July 2013"], ["2014-treasury-dec-FRAB__119__08_-_Annex_I3_-_NDPB_GREEN_2014-15.txt", "  Related-party transactions  The NDPB should disclose here its parent and other bodies sponsored by its parent"], ["2014-treasury-dec-OLD_complete_v3.txt", " These figures are set out in Table 2"], ["2014-treasury-dec-SDPR_Update_September_2014___published_as_Clarifications_.txt", " Where there has been more than one payment out of the policy, the Claim Date is the date of the most recent payment out"], ["2014-treasury-dec-Payment_systems_regulator_IA.txt", " The Impact Assessment published with the June 2012 consultation, assumed IT costs of around 2,000 per person for a new, independent regulator"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", " The Department is then able to establish that the national consolidated account is based on underlying audited accounts data"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " Subsection 2 of new section 169V treats the first eventual gain as an amount computed under section 169N1 and therefore as a gain on which ER is due, subject to the lifetime limit\u2019 applicable to the total amount of relief given"], ["2014-treasury-dec-Diverted_Profits_Tax.txt", "  2  In the Table at the end of paragraph 1, after item 6ZA insert 6ZB  Diverted profits tax  Amount of diverted profits tax payable under Part 1 of FA 2015  The date when, in accordance with section 172 the amount must be paid  3  In paragraph 3 amount of penalty occasional amounts and amounts in respect of periods of 6 months or more, after sub-paragraph 1a insert aa a payment of tax falling within item 6ZB in the Table,"], ["2014-treasury-dec-Accelerated_payments_and_group_relief.txt", " More details can be found in the policy costings document published alongside Autumn Statement 2014"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " New subsection 724A4 sets out the continuity requirements which are, broadly, concerned that the acquisition of C by N has been by way of a share for share exchange"], ["2014-treasury-dec-PU1624_final__web_.txt", "45  Retaining incomereceipts,  1"], ["2014-treasury-dec-26Nov2014_-_JK_to_GA_-_Amending_Directions_Redacted.txt", " In relation to the valuation of the scheme which provides pension benefits for members of the Armed Forces, it has recently come to light that an additional legislative reference is required to ensure that all the features of the existing scheme are in scope of the valuations"], ["2014-treasury-dec-44695_Accessible.txt", "0 billion increase to the financing adjustment carried forward from 2013-14   a small upward revision to the forecast net contribution to financing from NSI of 0"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " The value may be returned in a number of ways, depending on the circumstances in which value was received"], ["2014-treasury-dec-Annex_-_eu_annual_budget_expenditure.txt", " HM Treasury calculations"], ["2014-treasury-dec-FRAB__119__09_-_Draft_Code_of_Practice_on_Local_Authority_Accounting_2014-15_with_Annexes.txt", "1  A financial asset and a financial liability shall be offset and the net amount presented in the Balance Sheet when, and only when, an authority a currently has a legally enforceable right to set off the recognised amounts  when applying this criterion authorities shall also refer to IAS 32 as amended in 2011 AG38A  AG38D, and b intends either to settle on a net basis, or to realise the asset and settle the  liability simultaneously when applying this criterion authorities shall also refer to IAS 32 as amended in 2011 AG38E  AG38F"], ["2014-treasury-dec-Fuel_duty_-_aqua_methanol.txt", "  Paragraphs 12  13 contain miscellaneous amendments"], ["2014-treasury-dec-government_financial_reporting_manual_201314.txt", "1  This section of the chapter deals with audit and publication of entities\u2019 annual accounts"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", " UKFI intends to build on this analysis for future sales"], ["2014-treasury-dec-DISCLOSURE_OF_TAX_AVOIDANCE_SCHEMES.txt", "  4  Subsections 5 and 6 apply for the purposes of subsection 3 where there is more than one person who is a promoter in relation to the notifiable arrangements or proposal"], ["2014-treasury-dec-EU_budget_statement.txt", " In addition, following discussion with the new European Commission, it was agreed that a full rebate would apply to the British payment, and that, for the first time ever, it would be paid at the same time as any money owed"], ["2014-treasury-dec-main_supply_estimates_2014_2015_print.txt", " Indemnities issued to businesses at Rail privatisation and transferred from BRBR on abolition International Oil Pollution Compensation Fund Building - obligations under the agreement to fund alternative accommodation in the event of the building becoming partially or completely destroyed Commitment by the Department to fund any shortfall of toll revenue from the Mersey Gateway Bridge to meet Halton's financial obligations under the Demand Management Participation Agreement Other contingent liabilities, including legal claims  140  '000 3,634,300  216,000  1,285,700 400  1,698,000  28,900  Department for Transport  Main Estimates, 2014-15  Part III Note L - International Subscriptions Section in Part II Subhead Detail  K L  Body  International Civil Aviation Organisation International Maritime Organisation  141  '000  3,397 1,543  Department for Transport  Main Estimates, 2014-15  142  Office of Rail Regulation  Main Estimates, 2014-15  Office of Rail Regulation Introduction  1"], ["2014-treasury-dec-IFRS_9_Financial_Instruments_-_public_sector_application_guidance__Decem....txt", " For example, it may be assessed on a portfolio basis or a business unit basis"], ["2014-treasury-dec-supplementary_estimates_and_new_estimates_2013_14_120214_correction.txt", "  520  Water Services Regulation Authority  Supplementary Estimates, 2013-14  Part II Changes Proposed '000 Net Resources Present  Net Capital  Changes  Revised  Admin  Prog  Admin  Prog  Admin  Prog  1  2  3  4  5  6  Present  Changes  Revised  7  8  9  Spending in Departmental Expenditure Limits DEL Voted Expenditure 125  -  3,850  -  3,975  -  500  350  850  3,850  -  3,975  -  500  350  850  3,850  -  350  3,850  -  350  3,850  -  350  -  -  -  Of which  A Water Services Regulation Authority 125  -  -  Total Spending in DEL  Total for Estimate Of which Voted Expenditure Non Voted Expenditure  '000 Present Plans  Net Cash Requirement  620  Changes  4,110  Revised Plans  4,730  521  Water Services Regulation Authority  Supplementary Estimates, 2013-14  Part II Revised subhead detail including additional provision '000 Revised Plans Resources  Capital  Administration  Programme  Gross  Income  Net  Gross  Income  Net  Gross  Income  Net  1  2  3  4  5  6  7  8  9  Spending in Departmental Expenditure Limits DEL Voted expenditure 28,525  -24,550  3,975  -  -  -  850  -  850  3,975  -  -  -  850  -  850  3,975  -  -  -  850  -  850  -24,550  3,975  -  -  -  850  -  850  -24,550  3,975  -  -  -  850  -  850  -  -  -  -  -  -  -  Of which A Water Services Regulation Authority 28,525  -24,550  -  Total Spending in DEL 28,525  -24,550  Total for Estimate 28,525  Of which Voted Expenditure 28,525  Non Voted Expenditure -  -  522  Water Services Regulation Authority  Supplementary Estimates, 2013-14  Part II Resource to cash reconciliation  '000 Present Plans  Changes  Revised Plans  Net Resource Requirement  125  3,850  3,975  Net Capital Requirement  500  350  850  -5  -90  -95  Depreciation  -300  -90  -390  New provisions and adjustments to previous provisions  Accruals to cash adjustments Of which Adjustments to remove non-cash items  -140  -  -140  Departmental Unallocated Provision  -  -  -  Supported capital expenditure revenue  -  -  -  Prior Period Adjustments  -  -  -  -45  -  -45  Remove voted resource and capital  -  -  -  Add cash grant-in-aid  -  -  -  Increase   Decrease - in stock  -  -  -  Increase   Decrease - in debtors  -  -  -  Increase -  Decrease  in creditors  272  -  272  Use of provisions  208  -  208  -  -  -  Consolidated Fund Standing Services  -  -  -  Other adjustments  -  -  -  620  4,110  4,730  Other non-cash items Adjustment for NDPBs  Adjustments to reflect movements in working balances  Removal of non-voted budget items Of which  Net Cash Requirement  523  Water Services Regulation Authority  Supplementary Estimates, 2013-14  Part III Note A - Statement of Comprehensive Net Expenditure  Reconciliation Table '000 Revised Plans Gross Administration Costs  28,525  Less Administration DEL Income  -24,550  Net Administration Costs  3,975  Gross Programme Costs  -  Less Programme DEL Income  -  Programme AME Income  -  Non-budget income  -  Net Programme Costs  -  Total Net Operating Costs  3,975  Of which Resource DEL  3,975  Capital DEL  -  Resource AME  -  Capital AME  -  Non-budget  -  Adjustments to include Departmental Unallocated Provision resource  -  Consolidated Fund Extra Receipts in the budget but not in the SoCNE  -  Adjustments to remove Capital in the SoCNE  -  Non-Budget Consolidated Fund Extra Receipts in the SoCNE  -  Other adjustments  -  Total Resource Budget  3,975  Of which Resource DEL  3,975  Resource AME  -  Adjustments to include  -  Adjustments to include  -  Prior period adjustments  -  Adjustments to remove Consolidated Fund Extra Receipts in the resource budget Other adjustments  -  Total Resource Estimate  3,975 524  Water Services Regulation Authority  Supplementary Estimates, 2013-14  Part III Note B - Analysis of Departmental Income '000 Revised Plans  Voted Resource DEL  -24,550  Of which Administration Sales of Goods and Services  -150  Of which A Water Services Regulation Authority  -150  Taxation  -24,400  Of which A Water Services Regulation Authority  -24,400  Total Administration  -24,550  Total Voted Resource Income  -24,550  525  Water Services Regulation Authority  Supplementary Estimates, 2013-14  Part III Note C - Analysis of Consolidated Fund Extra Receipts No CFER income or receipts are expected in 2013-14"], ["2014-treasury-dec-Service_Transformation_Challenge_Panel_-_Call_for_Evidence_to_publish__2_.txt", " The Cabinet Office is exploring legislative options for better information sharing, and the Centre of Excellence for Information Sharing has recently been established to tackle the cultural barriers"], ["2014-treasury-dec-44695_Autumn_Statement__Print_ready_.txt", "  4  Wages and salaries divided by employees"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", " Where overdrafts are used as part of day-to-day cash management, then they may be included within cash and cash equivalents in the Statement of Cash Flows"], ["2014-treasury-dec-39796_Cm_8847_Accessible.txt", "2 The department is reviewing and revising SLC\u2019s targets as part of the annual process of setting in the Company\u2019s Annual Performance and Resource Agreement APRA"], ["2014-treasury-dec-IFRS_16_Application_Guidance_December_2020.txt", "4 Supplementary data may need to be collected as part of the transition process, particularly to support adjustments to opening balances, and to demonstrate that IFRS 16 has been implemented in a materially consistent fashion across WGA"], ["2014-treasury-dec-FRAB__119__08_-_Annex_G1_-_DEPARTMENT_YELLOW_2013-14.txt", " Impairments Where material, Ddepartments should insert here, if relevant, a note that reports the total impairment charge for the year, showing any movement between the revaluation reserve and the general reserve"], ["2014-treasury-dec-45502_Cm_8988_Accessible.txt", "1  The Government agrees with the Committee\u2019s recommendation"], ["2014-treasury-dec-Trial_of_the_Pyx_Verdict_2014.txt", "02 the standard diameter  for the coins of fifty pence  point zero one above 0"], ["2014-treasury-dec-supplementary_estimates_and_new_estimates_2013_14_120214_correction.txt", "  7,300,000  Total change in Capital DEL Voted  7,300,000  Section B Reduction in the utilisation of provisions"], ["2014-treasury-dec-cluster_area_allowance_consultation.txt", " Not only will it support producers, but by securing a pipeline of projects, it can help enhance the UK supply chain\u2019s global capabilities in this high technology sector"], ["2014-treasury-dec-solvency_2_consultation_annex_b.txt", " 7 The powers conferred on the PRA by this regulation a must be exercised in accordance with any directly application regulation made under the solvency 2 directive and b may not be used to require the production of a protected item"], ["2014-treasury-dec-37630_Budget_2014_Web_Accessible.txt", "5  Consolidation in the cyclically-adjusted current budget  1"], ["2014-treasury-dec-Partnerships_Salaried_member_rules.txt", " In addition, X makes significant investment decisions in relation to one of the funds under management"], ["2014-treasury-dec-supplementary_estimates_and_new_estimates_2013_14_120214_correction.txt", "  -58,529,000  Section A to Section B Voluntary Early Departure and Modernisation Funding for NOMS"], ["2014-treasury-dec-government_financial_reporting_manual_201314.txt", "17 IFRIC 19 applies in full to all reporting entities covered by the Manual, subject to the requirements of paragraphs 4"], ["2014-treasury-dec-OOTLAR_19_March_2014__1_.txt", " Businesses will incur a negligible one off implementation cost of familiarising themselves with the measure, but there will be no changes to their administrative burdens because the relief is claimed by investors rather than investment companies"], ["2014-treasury-dec-Partnerships_Salaried_member_rules.txt", "  30  Although the written agreement was not amended when X was admitted, the implied terms of the agreement under which X was admitted was that he would have a significant say in the business"], ["2014-treasury-dec-BRRD_impact_assessment_revised.txt", " The domestic bail-in tool is broadly in line with the one proposed in this Directive, but as above, the Government will ensure that any differences are aligned by the transposition deadline"], ["2014-treasury-dec-37630_Budget_2014_Web_Accessible.txt", "102 To continue to support business investment, the government is doubling the annual investment allowance AIA to 500,000 from April 2014 until the end of 2015"], ["2014-treasury-dec-Scotland_analysis__Fiscal_policy_and_sustainability.txt", " A fiscal gap is the permanent consolidation required for the projected level of debt to reach a specific target level in a specific year"], ["2014-treasury-dec-Scotland_analysis__Fiscal_policy_and_sustainability.txt", " Based on these projections, it is therefore very likely that an independent Scottish government would have to reduce public spending andor increase taxes to ensure fiscal sustainability"], ["2014-treasury-dec-44695_Accessible.txt", "177 The government has invested significantly in export support through UK Trade and Investment UKTI, UK Export Finance UKEF and the GREAT campaign, and has reoriented the Foreign  Commonwealth Office\u2019s FCO mission towards growth and prosperity"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", "  140  FINANCE BILL 2015  EXPLANATORY NOTE CLAUSE 2 AVOIDANCE OF A UK TAXABLE PRESENCE SUMMARY 1"], ["2014-treasury-dec-CAPITAL_GAINS_TAX_NON_RESIDENTS_AND_UK_RESIDENTIAL_PROPERTY.txt", " 3 An election must be made by being included in a the NRCGT return relating to the disposal, or b a tax return under the Management Act for the tax year in which the first chargeable non-resident disposal by P of the UK residential property interest or any part of it is made"], ["2014-treasury-dec-INHERITANCE_TAX_SIMPLIFYING_CHARGES_ON_TRUSTS_AND_NEW_RULES_TO_TARGET_AVOIDANCE_THROUGH_THE_USE_OF_MULTIPLE_TRUSTS.txt", "  4  In subsection 3b protected testamentary disposition means a disposition effected by provisions of the settlor\u2019s will that at the settlor\u2019s death are, in substance, the same as they were immediately before 10 December 2014"], ["2014-treasury-dec-PESA_2014_-_print.txt", " Public order and safety 480  794  462  467 513  375  366  757  354  433  380  452  498  498  498  802  471  488 504  384  392  788  366  452  396  479  526  513  4"], ["2014-treasury-dec-PU1638_policy_costings_bud_2014_with_correction_slip.txt", "  The cost base The cost base is the recoverable outstanding tax credit debt which is in scope for this measure"], ["2014-treasury-dec-Wales_Bill_-_Explanatory_Notes_-_Report_Stage_-_Final_10-6-14.txt", "  The procedure set out in these clauses is similar to that in sections 103 and 104 of GOWA 2006, which allowed for a referendum in respect of the Assembly Act provisions3 in that Act to come into force"], ["2014-treasury-dec-Pension_Liberation_Policy_Pack__v2_0.txt", "0m  NA  Average Annual Costs  0"], ["2014-treasury-dec-Simplifying_link_company_requirements_for_consortium_claims.txt", " The section defines the company that is in both the group and the consortium as the link company"], ["2014-treasury-dec-Efficiency_and_reform_in_the_next_Parliament.txt", "uksitesdefaultfilespublicationsIFG2020Whitehall20Monitor202014"], ["2014-treasury-dec-FSCS_annual_report_2014_print.txt", " The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company\u2019s transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the  BW FSCS book"], ["2014-treasury-dec-FRAB__119__08_-_Annex_G2_-_AGENCY_PINK_2013-14.txt", "1  Early departure costs  The agency meets the additional costs of benefits beyond the normal name of scheme benefits in respect of employees who retire early by paying the required amounts annually to the name of scheme over the period between early departure and normal retirement date"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " New subsection 1A sets out the conditions for treating property held by the trustees of a settlement as part of the trust capital when calculating the ten year charge the deeming rule"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", " a new appointment, or the previously highest paid post having been vacated andor eliminated and The impact of any pay freeze on the multiple e"], ["2014-treasury-dec-45502_Cm_8988_Accessible.txt", "3 The department, through the work of its contractor, Capita, employs a range of methods to contact individuals within the Migration Refusal Pool MRP"], ["2014-treasury-dec-oil_and_gas_fiscal_review_call_for_evidence.txt", "00 2013-14  2018-19  2023-24  OBR high scenario EIA high  2028-29  OBR central EIA low  2033-34  2038-39  OBR low scenario  Source OBR, HMRC, ONS  15  3  Questions for stakeholders  3"], ["2014-treasury-dec-44695_Autumn_Statement__Print_ready_.txt", "63 ISAs Qualifying Investments  The government will consult on whether to allow crowdfunded debt-based securities into ISAs and on how this could be implemented"], ["2014-treasury-dec-supplementary_estimates_and_new_estimates_2013_14_120214_correction.txt", " The following individuals are responsible for the expenditure within this Estimate Accounting Officer  Sir Kim Darroch  Sir Kim Darroch has personal responsibility for the proper presentation of the department's resource accounts and their transmission to the Comptroller  Auditor General, and is also responsible for the use of public money and stewardship of assets"], ["2014-treasury-dec-ANNUAL_TAX_ON_ENVELOPED_DWELLINGS_RELIEF_DECLARATION_RETURNS.txt", " This clause also corrects a minor anomaly in the legislation to ensure that the 5 year property valuation dates work as intended with the next 5 consecutive chargeable periods"], ["2014-treasury-dec-44695_Autumn_Statement__Print_ready_.txt", "6 The majority of the reduction in the NFR will be accommodated by a change in the planned end-year stock of Treasury bills"], ["2014-treasury-dec-elps_main_doc_final.txt", " However, there may be exceptional cases that will require the Panels consideration"], ["2014-treasury-dec-Public_Spending_Statistics_July_2014_consolidated_revised.txt", " Environment protection 6"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", "E analyses the capital employed by the Treasury and its agencies and reconciles to the Statement of Financial Position in the Annual Accounts"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", "  Annual report and accounts 2013-14\u2003\u2003 119  b Loans and receivables Loans and receivables are non-derivative financial assets and liabilities with fixed or determinable payments that are not quoted in an active market"], ["2014-treasury-dec-PU1624_final__web_.txt", "46 When the actual cash payment is transacted this will score in Capital DEL"], ["2014-treasury-dec-Europe_and_international_summary.txt", " That includes important opt-outs allowing the UK to keep out of the Euro and keep control of its borders and immigration policy"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", "0 billion 2011-12 84"], ["2014-treasury-dec-SDPR_Update_September_2014___published_as_Clarifications_.txt", " For eligible policies where payments are made into the policy before the Start Date, any payments out made within the Loss Calculation Period, which may relate in full or in part to payments in that are not Relevant Payments, are not included in the Comparator Policy Value calculations"], ["2014-treasury-dec-05._2013-14_NDPB_GREEN.txt", "ab Pensions Past and present employees are covered by the provisions of the name of the scheme"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", " Maximum potential liabilities under this intervention are the minimum regulatory capital requirements as defined by the PRA which may vary as circumstances demand"], ["2014-treasury-dec-SDPR_Update_September_2014___published_as_Clarifications_.txt", "14  Replace Paragraph 16 with 16"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", "  4  Consequential adjustments may be made a in respect of any period, b by way of an assessment, the modification of an assessment, the amendment of a claim, or otherwise, and  30  35  40  45  225  14  Consultation draft Schedule 1  Loan relationships and derivative contracts Part 1  Loan relationships Amendments of Parts 5 and 6 of CTA 2009  c  despite any time limit imposed by or under any enactment"], ["2014-treasury-dec-STRENGTHENING_PENALTIES_FOR_OFFSHORE_NON_COMPLIANCE.txt", " They extend its scope by applying it to inheritance tax, and to where the proceeds of non-compliances are hidden offshore"], ["2014-treasury-dec-FRAB__119__08_-_Annex_I1_-_DEPARTMENT_YELLOW_2014-15.txt", " The aggregates across government are measured using National Accounts, prepared in accordance with the internationally agreed framework 'European System of Accounts' ESA95"], ["2014-treasury-dec-promoters_of_tax_avoidance_schemes_amendment_of_return_to_take_account_of_relevant_judicial_rulings_and_dotas.txt", " Paragraph 1 defines the conditions which must apply for HMRC to issue a failure notice to a person"], ["2014-treasury-dec-DISCLOSURE_OF_TAX_AVOIDANCE_SCHEMES.txt", "  Operational impact m HMRC or other  Dealing with outputs from the legislative changes, such as additional scheme disclosures and reporting of reference numbers, will have a negligible impact on HMRC"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " New provisions in section 162A IHTA introduced by Schedule 36 of Finance Act 2013 disallow a deduction for a liability if it has been used directly or indirectly to acquire excluded property, or to maintain or enhance such property, except in a few specified circumstances, because the excluded property is not chargeable to IHT"], ["2014-treasury-dec-PN_March_2014_II.txt", " The way the reserve assets are invested, financed and managed is primarily designed to meet these policy objectives"], ["2014-treasury-dec-guidance_on_asset_valuation.txt", "11  Where an entity opts to account for the costs of the adaptations as a separate item, those costs should be depreciated over a maximum of the useful economic life of the property to which they relate, subject to this not exceeding the useful economic life of the adaptations themselves"], ["2014-treasury-dec-FRAB_121_02_simplifying_and_streamlining_annual_report_and_accounts.txt", " Outturn data for current and prior year against each of the indicators in the business plan must be included, however, along with overall headline spend data from the Quarterly Data Summary"], ["2014-treasury-dec-Russia.txt", " Responsible for the separatist security activities of the government of the Donetsk People's Republic"], ["2014-treasury-dec-Partnerships_Salaried_member_rules.txt", " Profit projections show that profits of AA LLP are likely to be significantly in excess of 1m per annum"], ["2014-treasury-dec-main_supply_estimates_2014_2015_web.txt", " In discharging these responsibilities, particular regard is given to - observing any accounting and disclosure requirements and applying suitable accounting policies on a consistent basis - making judgements and estimates on a reasonable basis - stating whether applicable accounting standards, as set out in the Financial Reporting Manual, have been followed, and explain any material departures in the accounts and - preparing the accounts on a going concern basis"], ["2014-treasury-dec-AS2014_policy_costings_final.txt", " that the costs associated with the vast majority of transactions will be slightly cheaper, more than offsetting the small number where they will be significantly more expensive"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " Companies officer\u2019s liability 8  1 Where a penalty under this Schedule is payable by a company in respect of a contravention which was attributable to an officer of the company, the officer is liable to pay such portion of the penalty which may be 100 as the Commissioners may specify by written notice to the officer"], ["2014-treasury-dec-OLD_complete_v3.txt", "  Operational impact m HMRC or other  The estimated annual cost to HM Revenue  Customs of administering the new tax relief is likely to be negligible"], ["2014-treasury-dec-SDPR_Update_September_2014___published_as_Clarifications_.txt", "14 Policy Anniversary  Reversionary Bonus  From  To  Non-GIR  GIR  Overall Rate of Return Post Pre HOL HOL  01042006  31032007  0"], ["2014-treasury-dec-10348-Contingencies_fund.for_web.txt", " Under the Treasury Minute of 13 May 1862 the accounts are audited by the Comptroller and Auditor General CAG"], ["2014-treasury-dec-Wales_Bill_-_Impact_Assessment_-_Report_Stage_-_Welsh_Language_Version_10_6_14_pdf.txt", " Trefniadau monitro gwybodaeth Bydd Swyddfa Cymru, Trysorlys EM, Cyllid a Thollau EM a Llywodraeth Cymru i gyd yn monitro gweithrediad mesurau'r Bil"], ["2014-treasury-dec-supplementary_estimates_and_new_estimates_2013_14_120214_correction.txt", "9bn worth of NLGS bonds were issued under the scheme"], ["2014-treasury-dec-Wales_Bill_-_Explanatory_Notes_-_Report_Stage_-_Final_10-6-14.txt", " A referendum was held on 3 March 2011, and resulted in a vote in favour"], ["2014-treasury-dec-Treasury_minutes_print.txt", " Recommendation The Ministry needs to apply best practice in all aspects of contract design, bid evaluation and contract management and be able to demonstrate that it has learned the lessons from previous contracts"], ["2014-treasury-dec-MCD_annex_b_impact_assessment.txt", " There will also be costs to firms from the MCD requirements for buy-to-let lending"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", " NHS bodies  68  Department of Health  Draft NHS Manual for Accounts 2014-15  StandardInterpretation and its objective  Applicability to the NHS as prescribed by the FReM  shall prepare their Statement of Financial Position in accordance with their respective pro forma accounts"], ["2014-treasury-dec-Public_Spending_Statistics_July_2014_consolidated_revised.txt", "1 Budgets by economic category of spending, 2009-10 to 2013-14 continued 2009-10 outturn  2010-11 outturn  2011-12 outturn  2012-13 outturn   million 2013-14 outturn  Resource budgets Staff costs  1  Gross current procurement  1  Income from sales of goods and services  5  1  Current grants to local government  Current grants to persons and non-profit bodies  89,852  95,966  97,976  100,717  104,616  114,320  107,104  107,867  111,234  114,096  -21,885  -17,447  -16,700  -18,100  -18,114  120,469  125,942  120,224  116,338  117,038  202,316  205,350  209,377  212,438  212,934  361  1,028  727  1,457  3,128  6,160  5,977  6,452  6,364  6,285  880  588  362  1,625  1,016  3,611  4,627  6,678  8,627  9,296  4,038  4,723  6,542  7,239  7,119  20,372  19,271  6,882  8,147  38,431  -17,245  13,233  12,786  17,890  13,165  -6,284  -6,074  -7,396  -7,650  -4,775  22,277  -56,677  27,098  26,950  29,307  Current grants abroad Subsidies to private sector companies Subsidies to public corporations Net public service pensions  2  Rentals Depreciation  3 5  Take up of provisions  5  Release of provisions Change in pension scheme liabilities  6  Unwinding of the discount rate on pension scheme liabilities Release of provisions covering payments of pensions benefits Other  4  39,175  37,594  44,068  40,352  37,420  -24,274  -25,928  -27,726  -30,550  -32,174  5  Total resource budgets  -548  -1,968  -3,603  -4,603  -10,571  553,595  513,310  591,612  598,474  628,215  Capital DEL Capital support for local government  15,254  12,893  10,909  9,668  10,149  Capital grants to persons and non-profit bodies  6,606  4,836  3,044  1,653  2,240  Capital grants to private sector companies  8,839  7,683  6,643  5,892  6,393  Capital grants abroad  725  1,772  1,425  1,369  1,586  Capital support for public corporations  832  187  268  304  206  25,183  23,786  20,644  21,813  20,282  -701  -960  -1,241  -2,118  -818  482  -126  504  561  1,941  Gross capital procurement Income from sales of assets Net lending and investment to the private sector and abroad  5  Other Total capital DEL  -213  -254  143  -180  44  57,007  49,816  42,338  38,961  42,021  35  Public Spending Statistics July 2014  Table 2"], ["2014-treasury-dec-supplementary_estimates_and_new_estimates_2013_14_120214_correction.txt", " Indemnity in respect of rolling out the Airwave contract in the London Underground amount capped per incident"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", "  FINANCE BILL 2014 CLAUSE 92  EXPLANATORY NOTE  CLAUSE 92 CLIMATE CHANGE LEVY CARBON PRICE SUPPORT RATES FROM 1 APRIL 2016  SUMMARY 1"], ["2014-treasury-dec-main_supply_estimates_2014_2015_print.txt", "  Annually Managed Expenditure Expenditure arising from Bad debts, impairments and provisions in relation to BIS and Partner Organisations"], ["2014-treasury-dec-PU1638_policy_costings_bud_2014_with_correction_slip.txt", " For 201415 the tax base is estimated to be 140m tonnes"], ["2014-treasury-dec-PSS_April_2014.txt", "0 Northern Ireland Executive transfers between DEL and AME 0"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", "indd 112  18032014 2254  Table D"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", "3 billion 2011-12 54"], ["2014-treasury-dec-FSCS_annual_report_2014_web.txt", "  Investment Provision and Intermediation  We can provide protection for investments if The maximum level of compensation for claims against firms declared in default  investors suffer losses arising from bad investment advice, poor investment  on or after 1 January 2010 is 50,000 management, misrepresentation or fraud per person per firm or  before 1 January 2010 is 100 of the  an authorised firm cannot return first 30,000 and 90 of the next 20,000 investments or money owed to customers"], ["2014-treasury-dec-FSCS_annual_report_2014_web.txt", " Linda only found out that her credit union had collapsed from a letter from FSCS"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", "12 The department must deliver against these priorities while meeting the challenges set by the 2010 Spending Review, which required a 33 reduction in the Treasury Group net resource budget the Autumn Statement 2012, which announced a further reduction in departmental plans of 1 in 2013-14 and 2 in 2014-15 and Budget 2013 which introduced a further 1 reduction in plans for 2015-16"], ["2014-treasury-dec-Flood_defence_scheme_tax_relief.txt", "  Summary of impacts Exchequer impact m  2014-15 2015-16 2016-17 2017-18 2018-19 2019-20 negligible -5 -5 -5 -5 -5 These figures are set out in Table 2"], ["2014-treasury-dec-Efficiency_and_reform_in_the_next_Parliament.txt", "  29  Fraud, Error  Debt There is more to do to find efficiencies through tackling the billions lost to fraud, error and uncollected debt in a more co-ordinated way"], ["2014-treasury-dec-Social_investment_tax_relief__SITR__draft_guidance.txt", " It also includes fellow partners in another business"], ["2014-treasury-dec-37630_Budget_2014_Web_Accessible.txt", "  4  General government gross debt on a Maastricht basis"], ["2014-treasury-dec-PU1678_final__1_.txt", " The Government believes there will only be a small number of these accounts, and perhaps none at all"], ["2014-treasury-dec-SDPR_Update_September_2014___published_as_Clarifications_.txt", "14  Paragraph 64 For 08"], ["2014-treasury-dec-FRAB__119__05_-_EPSAS_governance_consultation_paper.txt", " EPSAS Governance Advisory Board EPSAS GAB Tasksroleresponsibilities Entrusted with specific EPSAS oversight tasks"], ["2014-treasury-dec-FRAB__120__07_-_Annex_C_-_FT_ARM_14-15.txt", " The annual report and accounts which are laid before Parliament must include the full statutory accounts and not summarised information"], ["2014-treasury-dec-Chargeable_gains_roll-over_relief.txt", "  3  But the effect of subsection 2 must not be to reduce the tax writtendown value of the asset to below nil"], ["2014-treasury-dec-OLD_complete_v3.txt", "  Impact on individuals, households and families  As this measure affects oil and gas companies only there is no impact on individuals, households or family formation, stability or breakdown"], ["2014-treasury-dec-government_financial_reporting_manual_201314.txt", "  Goods held under price support and stabilisation programmes intervention stocks 10"], ["2014-treasury-dec-Efficiency_and_reform_in_the_next_Parliament.txt", " These savings will both support further fiscal consolidation and ensure resources are focused on delivering frontline public services"], ["2014-treasury-dec-supplementary_estimates_and_new_estimates_2013_14_120214_correction.txt", "  608  2013-14  -  HM Treasury  Supplementary Estimates, 2013-14  HM Treasury Introduction This Supplementary Estimate is required for the following purposes  Changes in budgets, non-budget voted provision and cash    Increases  Section A Core Treasury - a net reduction in the Administration Budget of 1,919,000 comprising a transfer to HMRC of 300,000, increased income of 3,825,000 plus increased gross spending of 2,150,000 and a transfer from the Department for Business, Innovation and Skills of 56,000 for the transfer of responsibility for consumer credit policy"], ["2014-treasury-dec-scotland_analysis_fiscal_policy_and_sustainability_print.txt", "ukResource004300435599"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", "2 billion is carried at fair value on the SoFP as at the reporting date 2012-13 derivative asset of 44"], ["2014-treasury-dec-Charges_and_rates_and_limits_and_allowances_for_2015-16.txt", " Non-routine changes are handled by HM Revenue and Customs HMRC"], ["2014-treasury-dec-PESA_2014_-_print.txt", " Tax credits include elements that are treated as negative tax in National Accounts, see Box 1"], ["2014-treasury-dec-budget_2014_distributional_analysis.txt", "14 The government\u2019s current planning assumption is that the Universal Credit service will be fully available in each part of Great Britain during 2016, having closed down new claims to the legacy benefits it replaced, with the majority of the remaining legacy caseload moving to Universal Credit during 2016 and 2017"], ["2014-treasury-dec-ENFORCEMENT_BY_DEDUCTION_FROM_ACCOUNTS.txt", " A pro-rata approach is adopted  the debtor is deemed to own half  FINANCE BILL 2015  if it is a joint account held with one other person a third if it is held with two other people, and so forth"], ["2014-treasury-dec-main_supply_estimates_2014_2015_web.txt", " The individual items within the budget boundaries are the subheads against which the Treasury will require the expenditure to be accounted"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", "10 The Treasury\u2019s SRP sets out individual actions on our objective to secure a growing economy in the year ahead"], ["2014-treasury-dec-FSCS_annual_report_2014_print.txt", "  Ethnic backgrounds As at As at 31 March 2014 31 March 2013 Asian or Asian British  18  20  Black or Black British  17  18  Chinese or Chinese British  7  6  Other ethnic group  9  8  147  134  3    201  186  White BritishIrish Not specified Total  BW FSCS book"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", " This will help the reader to see how government spends taxpayers' monies and assess the impact of the government's spending reduction plans in key areas such as consultancy and to provide an aggregated picture of fraud and losses across government"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", " 99 Chapter 4 Annex 1 Pooled Budgets "], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", " All advances from the Fund must be repaid and where practical are recovered in the same financial year"], ["2014-treasury-dec-PU1624_final__web_.txt", "32 Departments should contact the Treasury early in the process of considering such transfers"], ["2014-treasury-dec-PESA_2014_-_print.txt", " This adjustment adds the value of these refunds to PSGI"], ["2014-treasury-dec-Pension_Liberation_Policy_Pack__v2_0.txt", " Paragraph 23 amends sections 1695, 2574, 2611 and 2642 of FA2004 to replace incorrect\u2019 with inaccurate\u2019, to ensure consistency in Part 4 of FA 2004"], ["2014-treasury-dec-oil_and_gas_fiscal_review_call_for_evidence.txt", "  WG 1 Fiscal structures and principles This group will look at the overall shape and structures of the ringfenced regime, looking at how we can ensure it remains fit for purpose over the basin\u2019s remaining lifetime, reflecting the economics of the basin as they change"], ["2014-treasury-dec-OLD_complete_v3.txt", "  Current law If a company makes a trading loss, which is not relieved against other income or surrendered to another group member, this loss is carried-forward and offset against profits of the same trade arising in that company in future periods section 45 of Corporation Tax Act 2010"], ["2014-treasury-dec-2-local-welfare-provision-review-nov-2014.txt", " If you wish to provide more detail please provide additional documents where helpful"], ["2014-treasury-dec-45502_Cm_8988_Accessible.txt", " Paragraph 21 for more information  VI"], ["2014-treasury-dec-MCD_draft_regulations.txt", " 5 The FCA may a keep the register in any form it thinks fit b include on the register such information as the FCA considers appropriate c publish the register, or any part of it and d exploit commercially the information contained in the register, or any part of that information"], ["2014-treasury-dec-44695_Accessible.txt", " This represents a 2"], ["2014-treasury-dec-Public_Spending_Statistics_July_2014_consolidated_revised.txt", " Expenditure on grants to local government totalled 80"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " The paragraph also provides that a penalty will apply if aqua methanol is put to chargeable use in situations where the Commissioners believe that duty has not been paid"], ["2014-treasury-dec-OOTLAR_19_March_2014__1_.txt", " However the existing 2 million threshold will continue to apply, subject to exceptions, where contracts were entered into before that date"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", " There is no intention for the government to retain the assets and liabilities of these public sector banks in the long term and, in due course, they will return to the private sector"], ["2014-treasury-dec-FRAB__119__08_-_Annex_H_-_2014-15_FReM.txt", " The following paragraphs describe the treatment of termination benefits in the accounts of the pension schemes, notwithstanding that IAS 26 does not address this issue"], ["2014-treasury-dec-EEA_Accounts_2013-14_-_web.txt", " The accounting policies contained in the FReM apply International Financial Reporting Standards as adapted or interpreted for the public sector context"], ["2014-treasury-dec-FSCS_annual_report_2014_print.txt", "indb 105  Katherine Kate Bartlett, Director of Operations  re-appointed 1 February 2013 for a three-year term  Aleksander Alex Kuczynski, Director of Corporate Affairs  re-appointed 1 February 2013 for a three-year term  Kate began her career working on IT projects in the financial services industry at Andersen Consulting and, subsequently, Cazenove"], ["2014-treasury-dec-37630_Budget_2014_Web_Accessible.txt", "38 Horserace Totaliser Board  In 2014-15, the government will pay the horseracing industry its remaining share of receipts from the sale of the Horserace Totaliser Board"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " They ensure that amounts recognised in other comprehensive income and taxed or relieved in a pre-transition period will not be taxed or relieved again in a post-transition period"], ["2014-treasury-dec-UK-China_policy_outcomes.txt", " Both sides reiterated their willingness to work together for mutual benefit on nuclear new build projects in the UK and to support the safe and sustainable development of nuclear energy in China"], ["2014-treasury-dec-Govt_NC5_and_NS4_Tax_relief_for_theatrical_production_.txt", " For subsequent periods of account, the amount of additional deduction is the lesser of the amount of qualifying expenditure which is EEA expenditure or 80 per cent of the total amount of qualifying expenditure minus any additional deductions given for previous periods"], ["2014-treasury-dec-PU1624_final__web_.txt", "68 The Resource budget recognises this cost in AME at the same time that the accounts do and in DEL when the provision is released"], ["2014-treasury-dec-OLD_complete_v3.txt", "  93  Impact on business including civil society organisations  The measure impacts on banks and building societies within the charge to UK corporation tax, which have carried-forward losses relating to financial years preceding 2015-16"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " New subsection 5 provides that the order-making power for Treasury to increase or reduce the exempt amount is not subject to annulment in pursuance of a resolution of the House of Commons"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", "7  Gilt redemptions  51"], ["2014-treasury-dec-oil_and_gas_fiscal_review_call_for_evidence.txt", " The rules work by treating the ring-fenced activities as a separate trade, and then preventing trading losses being set against income from oil extraction activities or oil rights and ring fence chargeable gains except insofar as they are losses derived from those activities"], ["2014-treasury-dec-Venture_Capital_Schemes.txt", " Paragraph 1 introduces new section 257MW of the Income Tax Act 2007 ITA 2007"], ["2014-treasury-dec-44695_Autumn_Statement__Print_ready_.txt", " This Autumn Statement sets out further details on how the government will repair the public finances and improve productivity growth"], ["2014-treasury-dec-A0_Low_Carbon_-_Renewables_East_Enterprise_Area_-_Dundee_Claverhouse__1_.txt", "5m  14  76  52  9 14  1 12  96  AM ON  24  Nu rs e ry  40  Play Area  2  72"], ["2014-treasury-dec-FSCS_annual_report_2014_web.txt", " As part of this work, we also needed to investigate the prospects for recovering the cost of compensation payments, and ensuring that appropriate steps were taken to protect our future recoveries interests"], ["2014-treasury-dec-promoters_of_tax_avoidance_schemes_amendment_of_return_to_take_account_of_relevant_judicial_rulings_and_dotas.txt", "Promoters of Tax Avoidance Schemes and DOTAS Who is likely to be affected The measure will affect promoters who are monitored under the measure, the intermediaries that continue to represent the promoter after the monitoring has commenced and clients using the monitored promoter\u2019s products"], ["2014-treasury-dec-OLD_complete_v3.txt", "  Detailed proposal Operative date The revised legislation will have effect in relation to transfers of value made or treated as made on or after 3 December 2014"], ["2014-treasury-dec-EEA_Accounts_2013-14_-_print.txt", " This is for a number of reasons, but principally it is because the Template is designed to reflect the UK\u2019s foreign currency position"], ["2014-treasury-dec-Stamp_Duty_15.txt", "7  275,000 - Average family home  8,250  3,750  Saving 4,500  1"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", " In this context it becomes even more important that the government gets the most out of each pound of taxpayers\u2019 money"], ["2014-treasury-dec-36048_Cm_8774.txt", "  Work in progress April 2014"], ["2014-treasury-dec-scotland_analysis_fiscal_policy_and_sustainability_print.txt", "2 per cent of GDP higher EU contributions from independence  North Sea oil and gas revenues  Up to 2018-19 OBR Budget 2014 forecast From 2019-20 OBR central UK oil and gas revenue projection in FSR 2013  Geographical share of OBR UK forecasts using HMRC shares  Sovereign interest rates  Until 2018-19 as in OBR Budget 2014 As for UK but with a constant premium of forecast 1"], ["2014-treasury-dec-Partnerships_Salaried_member_rules.txt", " Example 26 This example looks at the eat what you kill model"], ["2014-treasury-dec-CAPITAL_GAINS_TAX_NON_RESIDENTS_AND_UK_RESIDENTIAL_PROPERTY.txt", "  3 For subsection 7 substitute 7  In this section period of ownership a does not include any period before 31 March 1982, and b where the gain to which section 222 applies is one in respect of which the individual is in whole or in part chargeable to  Consultation draft Schedule 1  Private residence relief  5  capital gains tax under section 7AA1 or 2, does not include any period before 6 April 2015 but see subsection 7A"], ["2014-treasury-dec-scotland_analysis_fiscal_policy_and_sustainability_print.txt", "  Population growth  which varies according to the migration assumption used for each country from the ONS 2012 population projections and  3"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", " In return, the government pays an annual charge over the lifetime of the contract, which is typically 25 to 30 years"], ["2014-treasury-dec-PESA_2014_-_print.txt", "2 Waste water management 5"], ["2014-treasury-dec-main_supply_estimates_2014_2015_web.txt", " In discharging these responsibilities, particular regard is given to - observing any accounting and disclosure requirements including any Accounts Direction and applying suitable accounting policies on a consistent basis - making judgements and estimates on a reasonable basis - stating whether applicable accounting standards, as set out in the Financial Reporting Manual FReM, or an organisation\u2019s version of it, have been followed, and explain any material departures in the accounts and - preparing the accounts on a going concern basis"], ["2014-treasury-dec-oil_and_gas_fiscal_review_call_for_evidence.txt", "uk or Matthew Ray, Oil and Gas Fiscal Review, Business and International Tax, HM Treasury, 1 Horse Guards Road, London SW1A 2HQ 1"], ["2014-treasury-dec-Russia.txt", " According to the stated activities of the general staff, by exercising operational control over the armed forces, he is actively involved in shaping and implementing the Russian government policy threatening the territorial integrity, sovereignty and independence of Ukraine"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", " These financial statements have been prepared under the accounting policies set out within them"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", " Note 25 - Other current assets 4"], ["2014-treasury-dec-130731_Final_IA_-_SAR_for_PSSs_Signed.txt", " In either case there is no obvious reason to think that SAR should have higher total costs than ordinary administration"], ["2014-treasury-dec-44695_Accessible.txt", " As a consequence of the increase in the Pension Credit standard minimum income guarantee, the full new State Pension will rise to at least 151"], ["2014-treasury-dec-cluster_area_allowance_consultation.txt", "9 The ring fence fiscal regime applies to the exploration for, and production of, oil and gas in the UK and UK Continental Shelf UKCS and comprises three taxes as summarised in Box 2"], ["2014-treasury-dec-main_supply_estimates_2014_2015_web.txt", "  14  Main Estimates, 2014-15  Section 4"], ["2014-treasury-dec-UK_Sovereign_Sukuk_PLC_Offering_Circular.txt", " For this purpose, an accredited investor\u2019\u2019 means a  an individual holding financial assets either singly or jointly with a spouse of U"], ["2014-treasury-dec-PESA_2014_-_print.txt", " Housing and community amenities 8"], ["2014-treasury-dec-Amendments_15-41.txt", " In the case of an accredited social impact contractor, it is by definition only that company which will fulfil the social impact contract"], ["2014-treasury-dec-elps_annex_final.txt", "13 ii AASJC 441 IC E3"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", "2  Total non-current liabilities  2,160"], ["2014-treasury-dec-Wales_Bill_Command_Paper_-_English.txt", " The Welsh Government\u2019s powers are being extended to comprise both inyear and across years\u2019 current borrowing"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", " As financial instruments, they are measured following the requirements of IAS 39"], ["2014-treasury-dec-Public_Spending_Statistics_July_2014_consolidated_revised.txt", "8  Capital budgets, 2009-10 to 2013-14  Table 1"], ["2014-treasury-dec-banking_reform_impact_assessment_05072014.txt", " In addition, the Regulations require ring-fenced banks to ensure that they have no nonstatutory liabilities, such a contractual guarantee or bond, to the pension schemes of other organisations"], ["2014-treasury-dec-Notes_on_Resolutions_19_March_2014.txt", " Payments by employer on account of tax where deduction not possible Provides for changes to section 222 of the Income Tax Earnings and Pensions Act 2003, to come into force on 6 April 2014"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", " Chapter 2 provides further information on the fiscal impact of the Budget"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", "16 Off-Balance Sheet loan commitments Off-Balance Sheet loan commitments are disclosed in Note 31 Other Financial Commitments\u2019"], ["2014-treasury-dec-Country_and_Regional_Analysis_November_2014_Combined.txt", "6 Recreation, culture and religion n"], ["2014-treasury-dec-PN_January_2014_II.txt", " These derivatives are shown excl"], ["2014-treasury-dec-survivor-benefits-in-occupational-pension-schemes-annex-c.txt", "3  Taking into account the purposes of the survivor benefit review, the use to be made of the costings, the timescales for the review and the potential costs of collecting detailed data from individual pension schemes, DWP and I have agreed that I would use an aggregate, high-level, approach for these costings"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", "7  bn  Software licences  2"], ["2014-treasury-dec-FRAB__119__08_-_Annex_H_-_2014-15_FReM.txt", "1 is credited to the General Fund"], ["2014-treasury-dec-PESA_2014_-_print.txt", " The National Accounts is presented by the ONS in the Blue Book"], ["2014-treasury-dec-Diverted_Profits_Tax.txt", "  FINANCE BILL 2015  EXPLANATORY NOTE CLAUSE 25 TRANSACTION AND SERIES OF TRANSACTIONS  SUMMARY 1"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", " Social security benefits 2012-13 bn 83"], ["2014-treasury-dec-Wales_Bill_-_Explanatory_Notes_-_Report_Stage_-_Final_10-6-14.txt", " Specifically, it sets out who is eligible to vote, how information will be provided to voters, how the referendum will be funded and how the outcome can be legally challenged"], ["2014-treasury-dec-03._2013-14_DEPARTMENT_YELLOW.txt", " It is proper for the department to seek Parliamentary authority for the provision that should have been sought previously"], ["2014-treasury-dec-45502_Cm_8988_Accessible.txt", "2 The Chief Executive of the Civil Service is responsible and accountable for designing and driving coherent and effective corporate functions at the centre"], ["2014-treasury-dec-PU1632_Sustainability_Reporting_Guidance.txt", "25 Organisations may also be aware of particular current or non-current assets that have high levels of embedded natural resources, are widely used by the organisation and have a clearly material impact on its footprint in the consumption of a particular resource"], ["2014-treasury-dec-supplementary_estimates_and_new_estimates_2013_14_120214_correction.txt", " The timing and value of these payments, should they arise, are difficult to predict"], ["2014-treasury-dec-45502_Cm_8988_Accessible.txt", " PAC Conclusions Update 24 We invited departments to update the Treasury and the Committee of Public Accounts on progress made against the department-facing recommendations"], ["2014-treasury-dec-44695_Accessible.txt", "9 Current VAT refunds 11"], ["2014-treasury-dec-FSR_Gov_Cx_June_2014.txt", " This was mitigated by the measures taken to ensure that lenders have sufficient capital to cover losses, and would be tested again this year by the FPC\u2019s stress tests, which incorporated a severe housing market shock and  o  indirectly since an unexpected fall in income or rise in interest rates could force households to cut back other spending in order to continue servicing their mortgage"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", " Following the announcement of the retirement agreement between RBS and the Treasury the level of estimation and judgement involved in this valuation has been reduced and while there remains some uncertainty around the timing of the dividend payments I did not consider this to represent a significant risk for my audit"], ["2014-treasury-dec-PU1660_IFRS_accounting_guidance.txt", "A Example 1  Financial and Non-Financial Returns  An NDPB establishes a not-for-profit entity to provide a number of its services within a set budget"], ["2014-treasury-dec-main_supply_estimates_2014_2015_web.txt", " The most significant element would relate to the Audit Commission Pension Scheme"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", "9 Net contribution by sector 2011-12  Taxation revenue Other revenue Total operating revenues Social security benefits Staff costs Pension past service costs Other expenses Net expenditurerevenue before financing costs Net financing cost Net loss on revaluations and disposals of assets and liabilities Net expenditurerevenue for the year  Central Government  bn  Local Government  bn  Public Corporations  bn  Whole of Government  bn  465"], ["2014-treasury-dec-EEA_Accounts_2013-14_-_web.txt", " In such cases, informed and unbiased judgement should be used to devise an appropriate alternative treatment which should be consistent with both the economic characteristics of the circumstances concerned and the spirit of the FReM"], ["2014-treasury-dec-FRAB__119__05_-_European_Public_Sector_Accounting_Standards.txt", " The legal basis for EPSAS will be established in a Framework Regulation anchored on the Treaty and with the status of Council and Parliament Regulation which would be envisaged to Define the governance of EPSAS and establish the EPSAS Committee Define the due process of adoption for EPSAS standards for example the use of Implementing or Delegating Acts Define the principles underlying EPSAS governance Set the core requirements of EPSAS and Confirm the reference to IPSAS as the starting point for the future EPSAS"], ["2014-treasury-dec-government_financial_reporting_manual_201314.txt", " 5 Uniform accounting policies in preparing consolidated financial statements "], ["2014-treasury-dec-Treasury_minutes_web.txt", "2 Through the Growth Deal agreed with each Local Enterprise Partnership, departments will set out requirements on LEPs in respect of their governance, their monitoring and evaluation arrangements and their published information to ensure transparency and accountability to their stakeholders and communities"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " In the absence of an intermediary then HMRC may require the person who has implemented the monitored proposal or all or part of the monitored arrangements to provide the information"], ["2014-treasury-dec-New_Clause_1.txt", " This excludes activities which are already within the existing ring fence for oil exploration and exploitation"], ["2014-treasury-dec-Russia.txt", " Russian troops annexed Crimea shortly after this invitation was issued"], ["2014-treasury-dec-OLD_complete_v3.txt", "7m average annual benefit represents the average saving over five years"], ["2014-treasury-dec-Wales_Bill_Command_Paper_-_Welsh.txt", " Er mwyn lleihau\u2019r gost i HMRC ac i gyflogwyr y mesurau gweinyddol a chydymffurfio angenrheidiol, byddai angen i\u2019r gyfradd ar gyfer blwyddyn dreth benodol gael ei chyfathrebu\u2019n ffurfiol i Lywodraeth y DU erbyn diwedd Tachwedd yn y flwyddyn galendr flaenorol"], ["2014-treasury-dec-FSCS_annual_report_2014_web.txt", " a Revenue recognition Compensation cost levy FSCS recognises revenue in respect of compensation costs on an accruals basis to match any difference between the compensation costs which FSCS has incurred and the recoveries it has recognised as income during the period"], ["2014-treasury-dec-PU1616_OTS_employee_benefits_final_report.txt", "15 We have considered whether this new rule should apply to directors or companies with one employee"], ["2014-treasury-dec-PN_December_2013.txt", " 6 Market value of liabilities to repay foreign currency received in repo transactions"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " M fails to make any of the contribution by 5 July 2014"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", "  DETAILS OF THE CLAUSE 2"], ["2014-treasury-dec-Partnerships_Salaried_member_rules.txt", " On the other hand, if the member is to be rewarded on a basis that takes into account the overall profitability of the firm, then assuming the 80 test is not met in respect of any fixed entitlement the member may have Condition A will not be met even if the reward also reflects personal performance or the performance of the division in which he or she works"], ["2014-treasury-dec-2902216_ScotlandAnalysis_Conclusion_acc2.txt", "  Banking, mortgages and insurance More firms and greater competition provides customers with a better choice of products at a lower cost"], ["2014-treasury-dec-Women_in_the_workplace_Nov_2014.txt", "       Matching the female employment rate in Germany would mean the UK would move up from 4th highest overall employment rate in the G7 to the 2nd highest on current rates"], ["2014-treasury-dec-37630_Budget_2014_Web_Accessible.txt", "6  Net investment1 June 2010 forecast December 2013 forecast Change March 2014 forecast  24"], ["2014-treasury-dec-MCD_draft_regulations.txt", " 3 In subsection 2, after paragraph h insert i in the case of a mortgage intermediary i the names of the persons within the management who are responsible for the activities specified by article 25A arranging regulated mortgage contracts and article 53A advising on regulated mortgage contracts of the Financial Services and Markets Act 2000 Regulated Activities Order 2001 and ii whether the mortgage intermediary is a tied mortgage intermediary or not j in the case of an appointed representative to whom subsection 2B applies, the name of i the mortgage intermediary on whose behalf the appointed representative acts and ii if the appointed representative acts for a tied mortgage intermediary, the mortgage creditor on whose behalf the appointed representative acts"], ["2014-treasury-dec-PU1678_final__1_.txt", " These are not within scope of the BRRD resolution actions if the credit institution or investment firm is a subsidiary of an intermediate holding company, as outlined in Article 333 BRRD"], ["2014-treasury-dec-PU1632_Sustainability_Reporting_Guidance.txt", "22 Setting the Public Sector Sustainability Reporting Accounting Boundary in accordance with the financial reporting guidelines will in most cases result in reporting for all areas for which the organisation has direct control"], ["2014-treasury-dec-FSCS_annual_report_2014_web.txt", " This note explains the principal adjustments made by the company in restating its UK GAAP financial statements, including the statement of financial position as at 1 April 2012 and the financial statements as at and for the year ended 31 March 2013"], ["2014-treasury-dec-main_supply_estimates_2014_2015_web.txt", "  Unquantifiable  Statutory On 7 July 2009 the Dunfermline Building Society Compensation Scheme, Resolution Fund and Third Party Compensation Order 2009 the Order came into force"], ["2014-treasury-dec-IFRS_15_Application_Guidance.txt", " The legislation would also provide the enforceability of the obligations on both parties"], ["2014-treasury-dec-20140915_FinalDraftSI.txt", " Article 7 provides for an interim permission to be granted to persons wishing to undertake administering, analysing or determining activities"], ["2014-treasury-dec-PU1666_Help_to_Buy_mortgage_guarantee_scheme_quarterly_stats.txt", " UK Asset Resolution administer the scheme on behalf of HM Treasury"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", "44 Monetary policy has a critical role to play in supporting the economy as the government delivers on its commitment for necessary fiscal consolidation"], ["2014-treasury-dec-CAPITAL_GAINS_TAX_NON_RESIDENTS_AND_UK_RESIDENTIAL_PROPERTY.txt", "  Demolition of a building 6  1 A building is regarded as ceasing to exist from the time when it has either a been demolished completely to ground level, or b been demolished to ground level except for a single facade or, in the case of a building on a corner site, a double facade the retention of which is a condition or requirement of planning permission or development consent"], ["2014-treasury-dec-PU1719_HMT_Science_.txt", "    113 million investment in a Cognitive Computing Research Centre in the Hartree Centre, Daresbury, which will enable non-computer specialists to gain insights from big data in order to enhance and design products, services and manufacturing processes    31 million investment into Energy Security and Innovation Centres to develop home-grown energy supplies through sub-surface testing facilities    A 95 million investment into European Space Agency programmes, including taking the operational lead on the first European Rover mission to Mars which will search for life, past and present    20 million towards a Centre for Ageing Science and Innovation in Newcastle, utilising academic research to tackle many of the challenges faced by an ageing population and, in doing so, ensuring optimum health and quality of life whilst reducing health and social care costs    60 million to extend the capabilities of the National Nuclear Users Facility, supporting research across the full nuclear lifecycle  3"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", " The government expects the new coin to be bi-metallic with 12 sides, and to adopt new Royal Mint technology to protect against counterfeiting"], ["2014-treasury-dec-131010_Letter_and_annexes_from_HMT_to_Govt_Actuary_2.txt", "39 and recommendation 6 of the IPSPC\u2019s final report  factors which may affect the valuation, then there should be consistency in the way that these different assumptions are set"], ["2014-treasury-dec-OLD_complete_v3.txt", " It will enable HMRC to collect money directly from the bank and building society accounts, including ISAs, in credit, from debtors who have the means to pay but choose not to do so"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " Paragraph 92 also introduces new paragraph 303"], ["2014-treasury-dec-PESA_2014_-_print.txt", " Resource DEL is a control total, which means that departments must manage spending to keep within this total"], ["2014-treasury-dec-PU1719_HMT_Science_.txt", " More than one hundred highly skilled ESA jobs have been reallocated to the UK from the Netherlands following our commitment to increase in UK funding for ESA"], ["2014-treasury-dec-PU1667_Tax-Free_Childcare__consultation_on_childcare_account_provision.txt", "  Investment in infrastructure from one firm only"], ["2014-treasury-dec-main_supply_estimates_2014_2015_web.txt", " Conduct of MoJ's European and international business in the justice and home affairs field and the management of the UK's relationship with the Crown Dependencies"], ["2014-treasury-dec-freedom_and_choice_in_pensions_web_210314.txt", " At the point of retirement they are choosing between providers offering the same product which may not suit their needs rather than between a range of products"], ["2014-treasury-dec-EMB_expenses_and_hospitality_received_Jul-Sept_2013.txt", "12  The Hague  Official meetings  6"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", " Capital commitments were made by a range of public sector entities as they became a party to contracts for capital expenditure for property, plant and equipment or intangible fixed assets"], ["2014-treasury-dec-Construction_Industry_Scheme.txt", "    Consolidation  7"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", " The effect of the consolidation of UKAR on the primary statements is shown below"], ["2014-treasury-dec-UK-China_policy_outcomes.txt", " Both sides agree that participants in UK-China research and innovation cooperation projects will jointly discuss and arrange issues related to IP based on international cooperation conventions and relevance to individual projects"], ["2014-treasury-dec-44695_Autumn_Statement__Print_ready_.txt", "9 Illustrative SDLT liability and effective tax rate before 4 December 2014 and from 4 December 2014 Property Before 4 December 2014 From 4 December 2014 value  Effective Effective SDLT due  tax rate  SDLT due  tax rate  100,000 0 0"], ["2014-treasury-dec-OLD_complete_v3.txt", " Furthermore, it will provide certainty and reassurance to the tobacco industry on the scope of possible restrictions"], ["2014-treasury-dec-141211_basic_accounts_agreement_text.txt", "    The bank will minimise the opportunity for unarranged overdrafts e"], ["2014-treasury-dec-PU1624_final__web_.txt", " However, when an SFPC underperforms on an ongoing basis, reclassification as a PC should be considered as part of the SR process"], ["2014-treasury-dec-FRAB__119__04_-__Whole_of_Government_Accounts_2011-12.txt", " Until a steady, lower rate of Academy conversation develops this issue is likely to continue to adversely impact the earlier publication of Department for Education resource accounts and WGA"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " This is the case if A is a connected person in relation to B other than being connected by reason of being partners in the partnership, or if A is party to arrangements with a main purpose of securing that an amount included in B\u2019s profit share is charged to corporation tax rather than income tax or is otherwise subject to corporation tax rules rather than income tax rules, or if any of the enjoyment conditions specified in subsection 20 are met in relation to all or part of B\u2019s profit share"], ["2014-treasury-dec-Tackling_marketed_tax_avoidance.txt", " Our proposals to tackle High Risk Promoters\u2019 were one step in addressing these behaviours"], ["2014-treasury-dec-Wales_Bill_-_Impact_Assessment_-_Report_Stage_-_Welsh_Language_Version_10_6_14_pdf.txt", " Gwrthododd y Llywodraeth y ddau opsiwn gan nad oeddynt yn darparu digon o reolaeth dros fenthyca ychwanegol"], ["2014-treasury-dec-supplementary_estimates_and_new_estimates_2013_14_120214_correction.txt", "  Unquantifiable  NMO is responsible for the disposal of all radioactive waste arising from scientific projects undertaken at the National Physical Laboratory"], ["2014-treasury-dec-FRAB__119__09_-_Draft_Code_of_Practice_on_Local_Authority_Accounting_2014-15_with_Annexes.txt", "12  A reporting authority shall disclose for each of its subsidiaries that have minority interests that are material to the reporting authority a  the name of the subsidiary"], ["2014-treasury-dec-freedom_and_choice_in_pensions_web_210314.txt", "  1  Office for National Statistics  2  Office for National Statistics  9  Furthermore, two thirds of workers over 65 are part-time, meaning that their income needs are no longer as consistent through their retirement"], ["2014-treasury-dec-Russia.txt", " Remains active in supporting LNR separatist structures"], ["2014-treasury-dec-PESA_2014_-_print.txt", " Central government capital grants to Local Authorities in resource DEL and AME and capital LASFE are measured net of these VAT refunds, but in TME the expenditure is recorded including the VAT paid"], ["2014-treasury-dec-FRAB__119__09_-_Draft_Code_of_Practice_on_Local_Authority_Accounting_2014-15_with_Annexes.txt", " If the published Statement of Accounts has not been audited, this should be stated clearly on the front of the document"], ["2014-treasury-dec-promoters_of_tax_avoidance_schemes_amendment_of_return_to_take_account_of_relevant_judicial_rulings_and_dotas.txt", "  Following consultation the Government has decided that documents and additional information will not have to be provided in every case, but only when HMRC specifically request them"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", "6 million in March 2014"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " On 1 July 2014, it is expected that M will receive a fixed salary for the period 1 July 2014 to 30 June 2015"], ["2014-treasury-dec-SDPR_Update_September_2014___published_as_Clarifications_.txt", " The checks and the non-standard approaches are described in subsection 5"], ["2014-treasury-dec-PU1624_final__web_.txt", "108 Therefore, TME may be defined as the sum of public sector current expenditure, net investment, and depreciation"], ["2014-treasury-dec-supplementary_estimates_and_new_estimates_2013_14_120214_correction.txt", " Transfer out to Dept of Communities  Local Govt Re Fire Brigade support during industrial action Sections A,B  -621,000  ix"], ["2014-treasury-dec-Govt_NC5_and_NS4_Tax_relief_for_theatrical_production_.txt", " The company\u2019s available loss for an accounting period is where L is the amount of the company\u2019s loss for the period in the separate theatrical trade, and RUL is the amount of any relevant unused loss of the company see subsection 3"], ["2014-treasury-dec-COUNTRY_BY_COUNTRY_REPORTING.txt", "  2  The OECD\u2019s guidance on country-by-country reporting is the guidance on country-by-country reporting contained in the OECD\u2019s Guidance on Transfer Pricing Documentation and Country-by-Country Reporting, published in 2014 or any other document replacing that Guidance"], ["2014-treasury-dec-PU1643_Charter_budget_responsibility_update_print.txt", " The OBR is designed to address past weaknesses in the credibility of economic and fiscal forecasting and, consequently, fiscal policy"], ["2014-treasury-dec-Partnerships_Salaried_member_rules.txt", "1 Disguised Salary Condition A This test is applied looking forward on the basis of the arrangement in force at the time that it is being determined whether the Condition is met"], ["2014-treasury-dec-PU1678_final__1_.txt", " The UK authorities would ordinarily seek to ensure that shareholders and creditors bear the costs of resolution and therefore use of the resolution financing arrangements to absorb losses is not a preferred option, but a fall back"], ["2014-treasury-dec-government_financial_reporting_manual_201314.txt", " 21 IAS 24 Related party disclosures "], ["2014-treasury-dec-PU1616_OTS_employee_benefits_final_report.txt", " Both primary and secondary Class 1 NICs are calculated through the payroll and reported and paid via the PAYE system monthly or quarterly"], ["2014-treasury-dec-Diverted_Profits_Tax.txt", " If you have any questions about this change, or comments on the legislation, please email divertedprofits"], ["2014-treasury-dec-2-local-welfare-provision-review-nov-2014.txt", " It was anticipated that local authorities would already be recording the information requested as part of their normal financial and audit activities and as part of their own strategies for increased transparency"], ["2014-treasury-dec-MCD_draft_regulations.txt", "  29  Application of provisions of the Act to the FCA in respect of its supervision of consumer buy-to-let mortgage firms 57"], ["2014-treasury-dec-Wales_Bill_-_Explanatory_Notes_-_Report_Stage_-_Final_10-6-14.txt", " Subsection 10 makes similar provision in relation to the Revenue and Customs Prosecution Office"], ["2014-treasury-dec-PU1616_OTS_employee_benefits_final_report.txt", " Currently when HMRC deal with P87 expenses claims from employees they check whether the employer has a P11D dispensation in place"], ["2014-treasury-dec-OLD_complete_v3.txt", " The intention to strengthen DOTAS in Finance Bill 2015 was announced at Budget 2014 and was followed by a consultation which ran until 23 October 2014"], ["2014-treasury-dec-government_financial_reporting_manual_201314.txt", " Third party assets are not public assets, and should not be recorded in the primary financial statements"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " Paragraph 17 inserts new sections 59B and 59C into Taxation of Chargeable Gains Act 1992 TCGA 1992"], ["2014-treasury-dec-37630_Budget_2014_Web_Accessible.txt", "  International development 2"], ["2014-treasury-dec-supplementary_estimates_and_new_estimates_2013_14_120214_correction.txt", " Provision for the sponsorship of the music and film industry providing support for the transition to digital broadcasting the Welsh Fourth Channel Authority support for alcohol, gambling, film and video licensing, the expenses of the National Lottery Commission and regulatory regimes and schemes"], ["2014-treasury-dec-FRAB__120__03_-_Annex_A__ITC_and_WG_Report.txt", " unanimous agreement the local authority has ultimate power, there is not joint Local authorities are required to maintain a scheme for financing schools which sets control"], ["2014-treasury-dec-OLD_complete_v3.txt", " A consultation document Modernising the taxation of corporate debt and derivative contracts was published on 6 June 2013, and the Government\u2019s response was published on 10 December 2013"], ["2014-treasury-dec-oil_and_gas_fiscal_review_call_for_evidence.txt", " Is the fiscal regime set up to ensure that decommissioning will be undertaken in the most cost-effective way  Creating stability in an uncertain environment 3"], ["2014-treasury-dec-FSCS_annual_report_2014_print.txt", "indb 66  03072014 1436  67  Section 8  Enhancing FSCS Capabilities We must not only provide a fast and responsive service day to day but also enhance our capabilities so that we are as prepared as we can be to deal effectively with complex defaults"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " Paragraphs 182-188 make amendments to various provisions of TCGA arising from the move to self certification of CSOPs"], ["2014-treasury-dec-PU1719_HMT_Science_.txt", "25 Given the importance of science and innovation for economic development, it follows that this should be an important component of overseas development assistance"], ["2014-treasury-dec-IUK_Routemap_Case_Study_Thames_Estuary_Phase_1.txt", " As a spin off from their participation, Defra separately arranged to use the Routemap to assess themselves as sponsor of the Defra Flood and Coastal Risk Management Programme"], ["2014-treasury-dec-Carbon_price_floor_-_fossil_fuels_in_CHPs.txt", " QPO is the CHP Qualifying Power Output for the station specified on the CHPQA certificate relating to the relevant annual operation"], ["2014-treasury-dec-IFRS_16_Application_Guidance_December_2020.txt", "  22  Chapter 7 Transition arrangements 7"], ["2014-treasury-dec-FRAB__119__08_-_Annex_G2_-_AGENCY_PINK_2013-14.txt", " Agencies should also provide reconciliations of the total of the reportable segments\u2019 net expenditure to total net expenditure per the SoCNE if different the total of the reportable segments\u2019 assets to the department\u2019s assets per the SoFP if different the total of the reportable segments liabilities to the department\u2019s liabilities per the SoFP if they are reported separately to the Chief Operating Decision Maker and are different"], ["2014-treasury-dec-FRAB__119__Minutes.txt", " Treasury reminded the FRAB that it agreed that the existing FReM wording regarding impairments was not clear, was causing significant preparer confusion, 12  FRAB 119 and that this situation was unsustainable"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", "  289  9  Consultation draft  Interpretation 10  In this Schedule appeal tribunal has the same meaning as in Chapter 2 of Part 1 of the Finance Act 1994"], ["2014-treasury-dec-FSCS_annual_report_2014_web.txt", " We deal with people as individuals, while recognising that many people also share common experiences based on their backgrounds"], ["2014-treasury-dec-New_Clause_1.txt", " New subsection 285A4 provides for the case where more than one contractor or ring fence company are subject to the hire cap in respect of the same asset"], ["2014-treasury-dec-PU1738_print_CMYK.txt", "1 The transactions are not reported as income and expenditure of the relevant managing authority    the purchase of intervention stocks with UK funds which are accounted for in the financial statements of the Department for Environment, Food and Rural Affairs Defra2  D"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", "  RESOLUTION 15  FINANCE BILL 2014 CLAUSE 21  f"], ["2014-treasury-dec-EU_finances_2014_final.txt", "4 billion compared with 4"], ["2014-treasury-dec-SDPR_Update_September_2014___published_as_Clarifications_.txt", "  44  Appendix C Equitable Life bonus rates and adjustments for AWP business The following updates are made on 8th July 2014 Table 1 Equitable Life benefit codes  Benefit codes  Description  PEN  Pension 3"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " New section 99A16 provides that new section 99A is to be construed as one with the Stamp Act 1981"], ["2014-treasury-dec-44369_Cm_8958_accessible.txt", "  Recommendation implemented"], ["2014-treasury-dec-government_financial_reporting_manual_201314.txt", "14 Items of income that departments are authorised to net off gross expenditure in the Statement of Parliamentary Supply for purposes of parliamentary control, which relate to any recovery of expenditure recorded in the Statement of Comprehensive Net Expenditure or to returns on investments, should appear in the Statement of Comprehensive Net Expenditure"], ["2014-treasury-dec-FRAB_121_09__code_of_practice_on_local_authority_accounting.txt", "FRAB 121 09 19 June 2014  Financial Reporting Advisory Board Paper Code of Practice on Local Authority Accounting Issue  To consider an update on the Exposure Draft of the Code of Practice on Local Authority Accounting in the United Kingdom the Code 201516  Impact on guidance  Changes to the text of the 201516 Code are proposed in relation to a b c d e  IFRS 13 Fair Value Measurement Narrow scope amendments to IFRS IFRIC 21 Levies Changes to UK GAAP Other minor and drafting amendments"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " Secondly, the clause limits the amount of relief for foreign tax on a non-trading credit from a loan relationship or intangible fixed asset to the amount of UK tax on that net amount of the credit after deducting related debits"], ["2014-treasury-dec-statutory_instruments_macro-prudential_measures_order_2015__1_.txt", " 2 The Financial Policy Committee may specify a minimum proportion of CET1 that shall be held for the purposes of the measure prescribed in paragraph 71"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", "  147  FINANCE BILL 2015  EXPLANATORY NOTE CLAUSE 7 INSUFFICIENT ECONOMIC SUBSTANCE CONDITION SUMMARY 1"], ["2014-treasury-dec-Modernising_taxation.txt", "  Current law Chapter 9 of Part 5 of CTA 09 contains the provisions under which partnerships involving companies are taxed, and provides rules for calculating how loan relationship credits and debits of company partners are to the determined, including cases where there is lending between the company partner and the firm of which it is a member"], ["2014-treasury-dec-45502_Cm_8988_Accessible.txt", "  Recommendation implemented"], ["2014-treasury-dec-banking_reform_impact_assessment_05072014.txt", " The deadline for banks to comply with ring-fencing is 2019, and the deadline for banks to have made the required changes to their pension liabilities is 2026"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", "  6  Consultation draft  1  1  Charge and rates for 2015-16 1  Income tax is charged for the year 2015-16"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_print.txt", " The Committee is satisfied that good progress is being made in putting those recommendations into action over the year"], ["2014-treasury-dec-elps_annex_final.txt", " Note the GLDTVt includes some GIR for the part of the policy year up to the end of the calendar year and it is unwound in the following calculations"], ["2014-treasury-dec-main_supply_estimates_2014_2015_print.txt", " The most significant international collaborations are in respect of CERN and ESO"], ["2014-treasury-dec-Depositor_preference_SI_30-6-14.txt", " 3 In paragraph 32, after paragraph aa insert ab a reference to the debts of a company includes a reference to sums due to shareholding members of a building society in respect of deposits"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " In the case of shares acquired or appropriated under a SIP before 6 April 2014, the SIP code and tax advantages where appropriate will still apply in relation to these shares, whether or not the plan is notified to HMRC"], ["2014-treasury-dec-VAT_-_power_to_provide_for_refunds_to_certain_persons.txt", " Government departments and NHS bodies have shorter time limits in which to make their claims than apply elsewhere in VAT legislation"], ["2014-treasury-dec-130731_Final_IA_-_SAR_for_PSSs_Signed.txt", " The Government will be seeking to achieve the above objectives whilst also seeking to ensure that taxpayer interests are protected and the interference with rights in contravention of a right within the meaning of the Human Rights Act 1998 is avoided"], ["2014-treasury-dec-PSS_April_2014.txt", "3 per cent and on Housing and community amenities by 1"], ["2014-treasury-dec-freedom_and_choice_in_pensions_print_210314.txt", "B shows, the proportion of people who are saving for their retirement in a pension, whether through defined contribution or defined benefit, has fallen over the past fifteen years"], ["2014-treasury-dec-main_supply_estimates_2014_2015_print.txt", " Spending by defence-related Arms Length Bodies ALBs"], ["2014-treasury-dec-ENFORCEMENT_BY_DEDUCTION_FROM_ACCOUNTS.txt", " Government will separately investigate having equivalent amendments made under the devolved Northern Irish legislation which relates to insolvency"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_print.txt", " Habit Formation and Learning in Young Children In May 2013, we published a significant piece of research  Habit Formation and Learning in Young Children"], ["2014-treasury-dec-elps_annex_final.txt", " This difference is then accumulated to the End Date at a fixed rate of interest the Accumulation Rate"], ["2014-treasury-dec-OOTLAR_19_March_2014__1_.txt", " Following consultation, the legislation has been revised to take account of consultation responses and to provide for transitional arrangements"], ["2014-treasury-dec-ias_16_guidance_categories_contained_in_the_road_network.txt", "  Walls Walls are split into a number of types of wall based on the material of the wall and how the wall is formed"], ["2014-treasury-dec-FRAB__119__08_-_Annex_G4_-_MAGENTA_PENSION_SCHEME_2013-14.txt", " The aggregates across government are measured using National Accounts, prepared in accordance with the internationally agreed framework 'European System of Accounts' ESA95"], ["2014-treasury-dec-Diverted_Profits_Tax.txt", " Subsection 11 sets out the way in which for the purposes of subsection 10, the reduction of a liability for tax by mean of loss relief is treated as payment of the tax"], ["2014-treasury-dec-SDPR_Update_September_2014___published_as_Clarifications_.txt", "  24  Source and or details  Updates to the Equitable Life Scheme design Annex A, Sections 8 and 9 The following updates are made on 30 July 2012"], ["2014-treasury-dec-39796_Cm_8847_Print_Ready.txt", " The 2013-14 account will also clarify how the directly controlled expenditure figures have been derived"], ["2014-treasury-dec-banking_reform_impact_assessment_05072014.txt", " Ring-fencing will thus reduce the likelihood of the Government being obliged to support a failing bank using public funds, and hence will curtail the perceived implicit government guarantee to systemic banks"], ["2014-treasury-dec-37630_Budget_2014_Web_Accessible.txt", " Under the new system, an individual will be able to withdraw their savings at a time of their choosing subject to their marginal rate of income tax"], ["2014-treasury-dec-Wales_Bill_-_Impact_Assessment_-_Report_Stage_-_Final_10_6_14_pdf.txt", " HMRC is currently making changes to its systems and processes to switch off\u2019 the collection of landfill tax in Scotland  the cost of this work has been negligible"], ["2014-treasury-dec-45502_Cm_8988_Print.txt", "3 The department will also share learning through workshops with all Programme Management Office functions and support the introduction of a standardised set of reporting data and embed good practice and lessons learned"], ["2014-treasury-dec-PU1616_OTS_employee_benefits_final_report.txt", " Employers told us that employees would refuse to travel if they had to pay tax on the expenses  meaning employers would come under pressure to pay the extra tax and NICs"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", "uk httpbudgetresponsibility"], ["2014-treasury-dec-141010_Consultation_on_how_LWP_should_be_funded_in_15-16.txt", " We will make a decision on funding for 2015-16 in time for the provisional local government finance settlement in December 2014"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", "  DETAILS OF THE CLAUSE Clause 88A - Definitions 2"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", "  Remuneration ratio  Median Total  180 - 185  Charles Roxburgh does not participate in the PCSPS Scheme  4  Band of Highest Paid Director\u2019s Total Remuneration \u2019000  Nick Macpherson waived any right to a bonus with respect to performance"], ["2014-treasury-dec-FSCS_annual_report_2014_print.txt", " FSCS remains confident of the prospects for the success of its claims and is taking steps to progress the proceedings against the remaining Defendants"], ["2014-treasury-dec-Public_Spending_Statistics_July_2014_consolidated_revised.txt", " General public services of which public and common services 3"], ["2014-treasury-dec-39796_Cm_8847_Accessible.txt", " Since April 2013, maternity services have been commissioned by clinical commissioning groups, which are overseen by NHS England"], ["2014-treasury-dec-Social_investment_tax_relief__SITR__draft_guidance.txt", " HM Revenue  Customs HMRC recommends that you read all of the guidance, irrespective of whether you are a potential investor or a social enterprise considering using the scheme"], ["2014-treasury-dec-Wales_Bill_Command_Paper_-_Welsh.txt", " Er enghraifft, lle byddai rhandaliad wedi\u2019i wneud, ni fyddai angen 2  httpwww"], ["2014-treasury-dec-45502_Cm_8988_Print.txt", " Departments have worked with the Treasury to review accounts held in commercial banks, to move accounts to GBS, and to close other accounts"], ["2014-treasury-dec-Wales_Bill_-_Impact_Assessment_-_Report_Stage_-_Welsh_Language_Version_10_6_14_pdf.txt", "5 o gyfanswm y DU, yn 2012-13"], ["2014-treasury-dec-Russia.txt", " He has therefore supported actions and policies which undermine the territorial integrity, sovereignty and independence of Ukraine"], ["2014-treasury-dec-FRAB__119__08_-_Annex_G3_-_NDPB_GREEN_2013-14.txt", "  10  201W-1X Total  000  2013-14  Note 2"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " Subsection 5 provides that these amendments apply in respect of CPS rate commodities brought onto, or arriving at, the site of a CHP on or after 1 April 2015"], ["2014-treasury-dec-Treasury_minutes_web.txt", " The Education Funding Agency is responsible for acquiring premises, and for the funding and oversight of financial management and governance in open free schools"], ["2014-treasury-dec-FEMR_Recommendations_on_additional_financial_benchmarks_to_be_brought_into_UK_regulatory_scope_logo.txt", " As discussed in Section 1"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", "  Spending consolidation over the longer term 1"], ["2014-treasury-dec-FRAB__120__07_-_Annex_C_-_FT_ARM_14-15.txt", " 166 Annex 5 to Chapter 7 Model statement of accounting officer\u2019s responsibilities"], ["2014-treasury-dec-supplementary_estimates_and_new_estimates_2013_14_120214_correction.txt", "  533  Department for Culture, Media and Sport  Supplementary Estimates, 2013-14  Part II Changes Proposed '000 Net Resources Present  Net Capital  Changes  Revised  Admin  Prog  Admin  Prog  Admin  Prog  1  2  3  4  5  6  Present  Changes  Revised  7  8  9  Spending in Departmental Expenditure Limits DEL Voted Expenditure 237,650  1,359,324  21,833  -147,333  259,483  1,211,991  -  -  -  16,621  -  24,300  -  430,316  154,118  -5,615  148,503  -  100  100  29,339  38,015  67,354  -1,393  -300  -1,693  114  -  114  19,729  37  19,766  -  -  -  26,038  2,174  28,212  1,364  -  1,364  24,512  1,500  26,012  857  1,000  1,857  -  -  -  192  300  492  207,928  -109,991  97,937  24,364  350  24,714  1,164  -  1,164  9,000  -  9,000  -  -  -  -  200  200  -  -  -  -190,090  61,000  -129,090  -  -  -  Of which  A Support for the Museums and Galleries sector -  16,621  -  B Museums and Galleries sponsored bodies -  406,016  -  C Libraries sponsored bodies 10,611  -  103,413  85  -  10,696  103,413  -  -613  -228  -66,492  D Support for the Arts sector -228  -  -65,879  E Arts and culture bodies 21,696  -  425,548  2,271  -2,865  23,967  422,683  F Support for the Sports sector -  -  6,395  -  12,779  -  19,174  106,177  -  -3,785  15,784  102,392  G Sport sponsored bodies 15,784  -  H Ceremonial and support for the Heritage sector 230  14,750  -  45  10,121  275  24,871  -  -5,098  17,168  75,733  I Heritage sponsored bodies 17,168  -  80,831  J The Royal Parks 2,885  12,690  -  -850  2,885  11,840  -  210  -  210  K Support for the Tourism sector -  -  -  L Tourism sponsored bodies 31,268  113  769  14,000  32,037  14,113  2,819  12,675  9,865  M Support for the Broadcasting and Media sector 4,351  7,046  8,324  -  N Broadcasting and Media sponsored bodies 62,300  36,019  -  9,000  3,299  71,300  39,318  1,339  -13,850  39,743  1,100  O Administration and Research 38,404  14,950  -  P Support for Horseracing and the Gambling sector -  -1,445  -  -  950  -  -495  -  50  -  3,266  Q Grant to the National Lottery Commission -  3,216  -  R Gambling Commission -  1,175  -  -  -  1,175  -  -20,800  -  -18,608  S Olympics - legacy programmes -  2,192  -  T London 2012 -  168,776  -  -156,000  -  12,776  -  -5,000  10,000  6,375  U Government Equalities Office 10,000  11,375  -  534  Department for Culture, Media and Sport  Supplementary Estimates, 2013-14  Part II Changes Proposed  '000  Net Resources Present  Net Capital  Changes  Revised  Admin  Prog  Admin  Prog  Admin  Prog  1  2  3  4  5  6  V Equalitiy and Human Rights Commission EHRC 23,181  9,345  Present  Changes  Revised  7  8  9  -  -  -7,000  21,833  -147,333  23,181  2,345  1,000  -  1,000  Total Spending in DEL -5,615  Spending in Annually Managed Expenditure AME Voted Expenditure -  3,213,438  -  367,214  -  3,580,652  -  -89,884  -  3,089,875  138,138  568  138,706  138,138  -7,321  130,817  -  -  -  -  -  -  -  -  -  -  -  -  -  -  -  -  -  -  -  -  -  -  -  -  -  -  -  -  -  -  Of which  X British Broadcasting Corporation -  3,179,759  -  Y New and adjustments to existing provisions and impairments -  -  576  -  19,413  -  19,989  -  -  -17,271  -  -17,271  Z Release of Provisions  -  -  AA Museums and Galleries sponsored bodies -  27,066  -  324,624  -  351,690  -  30,020  -  30,023  AB Libraries sponsored bodies -  3  -  AC Arts and culture bodies -  -  5,005  -  5,008  -  10,013  AD Sport sponsored bodies -  724  -  -81  -  643  -  1,843  -  1,843  AE Heritage sponsored bodies -  -  AG Tourism sponsored bodies -  140  -  10  -  150  50  -  50  AH Support for Horseracing and the Gambling sector -  -  -  -  AI London 2012net  -  -  -  -  93,482  -  93,482  -  -  -  -  -  -  7,889  7,889  Non Voted Expenditure 932,084  -  395,584  -  1,327,668  496,916  -95,584  401,332  -  395,584  -  1,327,668  496,916  -95,584  401,332  -  762,798  AJ Gambling levy bodies -  -  Of which  AK Lottery Grants -  932,084  Total Spending in AME -95,016  535  Department for Culture, Media and Sport  Supplementary Estimates, 2013-14  Part II Changes Proposed '000 Net Resources Present  Net Capital  Changes  Revised  Admin  Prog  Admin  Prog  Admin  Prog  1  2  3  4  5  6  Present  Changes  Revised  7  8  9  Non-Budget spending Voted Expenditure -  -  -  51,721  -  51,721  -  -  -  -  -  51,721  -  51,721  -  -  -  -  51,721  -  21,833  667,186  -100,631  21,833  271,602  -5,047  -  395,584  -95,584  Of which  AL Prior Period Adjustments -  -  Total Non-Budget Spending Total for Estimate Of which Voted Expenditure Non Voted Expenditure  '000 Present Plans  Net Cash Requirement  4,877,691  Changes  262,546  Revised Plans  5,140,237  536  Department for Culture, Media and Sport  Supplementary Estimates, 2013-14  Part II Revised subhead detail including additional provision '000 Revised Plans Resources  Capital  Administration  Programme  Gross  Income  Net  Gross  Income  Net  Gross  Income  Net  1  2  3  4  5  6  7  8  9  Spending in Departmental Expenditure Limits DEL Voted expenditure 262,089  -2,606  259,483  1,330,649  -118,658  1,211,991  16,621  -  16,621  148,503  -  148,503  100  -  100  67,354  -  67,354  -1,693  -  -1,693  114  -  114  19,766  -  19,766  -  -  -  28,212  -  28,212  1,364  -  1,364  26,012  -  26,012  1,857  -  1,857  -  -  -  492  -  492  97,937  -  97,937  24,714  -  24,714  1,164  -  1,164  9,000  -  9,000  -  -  -  200  -  200  -  -  -  Of which A Support for the Museums and Galleries sector -  -  -  -  B Museums and Galleries sponsored ALBs net -  -  -  -  430,316  -  430,316  10,696  103,413  -  103,413  C Libraries sponsored ALBs net 10,696  -  -  D Support for the Arts sector 364  -  -592  -228  462  -66,954  -66,492  E Arts and culture ALBs net 23,967  -  23,967  422,683  -  422,683  -  22,386  -3,212  19,174  F Support for the Sports sector -  -  -  G Sport sponsored ALBs net 15,784  -  15,784  102,392  -  102,392  25,848  -977  24,871  H Ceremonial and support for the Heritage sector 295  -20  275  -  I Heritage sponsored ALBs net 17,168  -  -  17,168  75,733  -  75,733  -  2,885  35,840  -24,000  11,840  J The Royal Parks  -  2,885  K Support for the Tourism sector -  -  -  210  -  210  32,037  14,113  -  14,113  L Tourism sponsored ALBs net 32,037  -  -  M Support for the Broadcasting and Media sector 13,357  -682  12,675  10,865  -1,000  9,865  39,318  -  39,318  N Broadcasting and Media sponsored ALBs net 71,300  -  71,300  -  O Administration and Research 41,055  -1,312  39,743  1,100  -  1,100  2,000  -2,495  -495  P Support for Horseracing and the Gambling sector -  -  -  -  Q Grant to the National Lottery Commissionnet -  -  -  -  3,266  -  3,266  -  -  1,175  -  1,175  R Gambling Commissionnet -  -  S Olympics - legacy programmes -  -  -  1,412  -20,020  537  -18,608  Department for Culture, Media and Sport  Supplementary Estimates, 2013-14  Part II Revised subhead detail including additional provision  '000  Revised Plans Resources  Capital  Administration  Programme  Gross  Income  Net  Gross  Income  Net  Gross  Income  Net  1  2  3  4  5  6  7  8  9  T London 2012net  -  -  -  -  12,776  -  12,776  U Government Equalities Office 10,000  -  10,000  6,375  -  6,375  V Equalitiy and Human Rights Commission net 23,181  -129,090  -  -129,090  -  -  -  -  -  23,181  2,345  -  2,345  1,000  -  1,000  -  -62,300  -  -  -  -  -  -  -62,300  -  -  -  -  -  -  197,183  1,330,649  -118,658  1,211,991  148,503  -  148,503  138,706  -  138,706  130,817  -  130,817  -  -  -  -  -  -  -  -  -  -  -  -  -  -  -  -  -  -  -  -  -  -  -  -  -  -  -  -  -  -  -  -  -  7,889  -  7,889  Non-voted expenditure -62,300  Of which W Spectrum Management Receipts -62,300  -  -  Total Spending in DEL 199,789  -2,606  Spending in Annually Managed Expenditure AME Voted expenditure -  -  -  3,580,652  -  3,580,652  -  3,089,875  -  3,089,875  Of which X British Broadcasting Corporationnet -  -  -  Y New and adjustments to existing provisions and impairments -  -  -  -  19,989  -  19,989  Z Release of Provisions -  -  -  -17,271  -  -17,271  351,690  -  351,690  AA Museums and Galleries sponsored ALBs net -  -  -  -  AB Libraries sponsored ALBs net -  -  -  30,023  -  30,023  -  10,013  -  10,013  AC Arts and culture sponsored ALBs net -  -  -  AD Sport sponsored ALBs net -  -  -  643  -  643  -  1,843  -  1,843  AE Heritage sponsored ALBs net -  -  -  AF The Royal Parks -  -  -  165  -  165  -  150  -  150  AG Tourism sponsored ALBs net -  -  -  AH Support for Horseracing and the Gambling sector -  -  -  -  50  -  50  -  -  93,482  -  93,482  AI London 2012net -  -  AJ Gambling levy bodies -  -  -  -  -  538  -  Department for Culture, Media and Sport  Supplementary Estimates, 2013-14  Part II Revised subhead detail including additional provision  '000  Revised Plans Resources  Capital  Administration  Programme  Gross  Income  Net  Gross  Income  Net  Gross  Income  Net  1  2  3  4  5  6  7  8  9  Non-voted expenditure -  -  -  1,327,668  -  1,327,668  401,332  -  401,332  -  -  1,327,668  -  1,327,668  401,332  -  401,332  -  -  4,908,320  -  4,908,320  540,038  -  540,038  -  -  51,721  -  51,721  -  -  -  -  -  51,721  -  51,721  -  -  -  -  -  51,721  -  51,721  -  -  -  -2,606  197,183  6,290,690  -118,658  6,172,032  688,541  -  688,541  -2,606  259,483  4,963,022  -118,658  4,844,364  287,209  -  287,209  -  -62,300  1,327,668  -  1,327,668  401,332  -  401,332  Of which AK Lottery Grants  -  -  Total Spending in AME -  Non-Budget spending Voted expenditure -  Of which AL Prior Period Adjustments -  -  Total Non-Budget Spending -  Total for Estimate 199,789  Of which Voted Expenditure 262,089 Non Voted Expenditure -62,300  539  Department for Culture, Media and Sport  Supplementary Estimates, 2013-14  Part II Resource to cash reconciliation  '000 Present Plans  Net Resource Requirement  Changes  Revised Plans  5,680,196  689,019  6,369,215  789,172  -100,631  688,541  -224,977  -25,842  -250,819  -8,242  975  -7,267  New provisions and adjustments to previous provisions  -  -  -  Departmental Unallocated Provision  -  -  -  Supported capital expenditure revenue  -  -  -  Prior Period Adjustments  -  -51,721  -51,721  Other non-cash items  -  -  -  -4,807,479  -342,465  -5,149,944  4,545,544  40,444  4,585,988  Increase   Decrease - in stock  -  -  -  Increase   Decrease - in debtors  -  -  -  45,200  326,915  372,115  -  10  10  -1,366,700  -300,000  -1,666,700  Net Capital Requirement Accruals to cash adjustments Of which Adjustments to remove non-cash items Depreciation  Adjustment for NDPBs Remove voted resource and capital Add cash grant-in-aid Adjustments to reflect movements in working balances  Increase -  Decrease  in creditors Use of provisions  Removal of non-voted budget items Of which Consolidated Fund Standing Services Other adjustments  Net Cash Requirement  540  -  -  -  -1,366,700  -300,000  -1,666,700  4,877,691  262,546  5,140,237  Department for Culture, Media and Sport  Supplementary Estimates, 2013-14  Part III Note A - Statement of Comprehensive Net Expenditure  Reconciliation Table '000 Revised Plans Gross Administration Costs  188,526  Less Administration DEL Income  -2,606  Net Administration Costs  185,920  Gross Programme Costs  6,978,557  Less Programme DEL Income  -118,658  Programme AME Income  -  Non-budget income  -62,300  Net Programme Costs  6,797,599  Total Net Operating Costs  6,983,519  Of which Resource DEL  1,391,903  Capital DEL  326,993  Resource AME  4,925,591  Capital AME  401,332  Non-budget  -62,300  Adjustments to include Departmental Unallocated Provision resource  -  Consolidated Fund Extra Receipts in the budget but not in the SoCNE  -  Adjustments to remove Capital in the SoCNE  -728,325  Non-Budget Consolidated Fund Extra Receipts in the SoCNE Other adjustments  62,300 -  Total Resource Budget  6,317,494  Of which Resource DEL  1,409,174  Resource AME  4,908,320  Adjustments to include  -  Adjustments to include  -  Prior period adjustments  51,721  Adjustments to remove Consolidated Fund Extra Receipts in the resource budget Other adjustments  62,300 -62,300  Total Resource Estimate  6,369,215 541  Department for Culture, Media and Sport  Supplementary Estimates, 2013-14  Part III Note B - Analysis of Departmental Income '000 Revised Plans  Voted Resource DEL  -121,264  Of which Administration Sales of Goods and Services  -1,594  Of which M Support for the Broadcasting and Media sector  -282  O Administration and Research  -1,312  Other Grants  -1,012  Of which D Support for the Arts sector  -592  H Ceremonial and support for the Heritage sector  -20  M Support for the Broadcasting and Media sector  -400  Total Administration  -2,606  Programme Sales of Goods and Services  -44,309  Of which D Support for the Arts sector  -25  F Support for the Sports sector  -212  H Ceremonial and support for the Heritage sector  -52  J The Royal Parks  -24,000  S Olympics - legacy programmes  -20,020  Other Grants  -71,854  Of which D Support for the Arts sector  -66,929  F Support for the Sports sector  -3,000  H Ceremonial and support for the Heritage sector  -925  M Support for the Broadcasting and Media sector  -1,000  Other Income  -2,495  Of which P Support for Horseracing and the Gambling sector  -2,495  Total Programme  -118,658  Total Voted Resource Income  -121,264  542  Department for Culture, Media and Sport  Supplementary Estimates, 2013-14  Part III Note C - Analysis of Consolidated Fund Extra Receipts In addition to income retained by the Department the following income is payable to the Consolidated Fund '000 Present  Changes  Receipts  Income  Revised  Receipts  Income  Receipts  Income  Income in budgets surrendered to the Consolidated Fund resource  -62,300  -62,300  -  -  -62,300  -62,300  Income in budgets surrendered to the Consolidated Fund capital  -  -  -  -  -  -  Non-budget amounts collectable on behalf of the Consolidated Fund in the SoCNE  -  -  -  -  -  -  Non-budget amounts collectable on behalf of the Consolidated Fund outside in the SoCNE  -62,300  -  -91,400  -  -153,700  -  -124,600  -62,300  -91,400  -  -216,000  -62,300  Total  Detailed description of CFER sources '000 Present  Departmental Expenditure Limit Spectrum Management Receipts  Non-Budget Wireless Telegraphy Act Income from the sale of the Olympic Village Total  Changes  Receipts  Income  Revised  Receipts  Income  Income  Receipts  -62,300  -62,300  -  -  -62,300  -62,300  -62,300  -  -  -  -62,300  -  -  -  -91,400  -  -91,400  -  -124,600  -62,300  -91,400  -  -216,000  -62,300  543  Department for Culture, Media and Sport  Supplementary Estimates, 2013-14  Part III Note D - Explanation of Accounting Officer responsibilities The Accounting Officer prepares resource accounts for each financial year"], ["2014-treasury-dec-Country_and_Regional_Analysis_November_2014_Combined.txt", "1 Police services  of which immigration and citizenship of which other police services 3"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", "5 billion compared to the prior year"], ["2014-treasury-dec-Fuel_duty_-_aqua_methanol.txt", "  There are currently no plans to consolidate the Order"], ["2014-treasury-dec-Construction_Industry_Scheme.txt", " This amendment will facilitate an early payment to creditors and reduce the time taken to deal with insolvency cases"], ["2014-treasury-dec-PU1678_final__1_.txt", " If the holder fails to repay, or goes into liquidation, the floating charge will be crystallised and turn into a fixed charge"], ["2014-treasury-dec-36048_Cm_8774.txt", "06 0  NOTES  DWP has included NEST accounts, which were not included last year"], ["2014-treasury-dec-37630_Budget_2014_Web_Accessible.txt", "55 Pensions flexibility small pension pots  From 27 March 2014, the government will increase the amount for small individual pension pots that can be taken as a lump sum regardless of total pension wealth from 2,000 to 10,000"], ["2014-treasury-dec-Diverted_Profits_Tax.txt", " Subsection 4 provides that the reference in subsection 3 to tax being refunded is to be read in accordance with Clause 6, subsection 12, with the modification that references to the second party are read as references to the company"], ["2014-treasury-dec-Wales_Bill_-_Explanatory_Notes_-_Report_Stage_-_Final_10-6-14.txt", " If the individual is both a Welsh parliamentarian and a Scottish parliamentarian in the same tax year they will be a Scottish taxpayer if they are a Scottish parliamentarian for more of the year than they are a Welsh parliamentarian"], ["2014-treasury-dec-budget_2014_distributional_analysis.txt", " The equivalence factors used in the analysis are the modified OECD factors as used in the Department for Work and Pension\u2019s Households Below Average Income publication"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", " Longterm youth unemployment fell 25,000 in the fourth quarter of 2013 and 20,000 in the year"], ["2014-treasury-dec-FRAB__119__08_-_Annex_G3_-_NDPB_GREEN_2013-14.txt", " Contributions prepaid at that date were y"], ["2014-treasury-dec-AS2014_distributional_analysis_final.txt", " It also includes changes that were announced before June Budget 2010 that have been implemented by this government"], ["2014-treasury-dec-promoters_of_tax_avoidance_schemes_amendment_of_return_to_take_account_of_relevant_judicial_rulings_and_dotas.txt", "  If a promoter fails to comply with a conduct notice then clause 10 allows HMRC to issue a monitoring notice"], ["2014-treasury-dec-FRAB__119__08_-_Annex_G2_-_AGENCY_PINK_2013-14.txt", " Where the Agency does not face significant medium to long-term financial risks, then it is sufficient to make a statement to that effect similar to that above"], ["2014-treasury-dec-Govt_NC4_and_NS3_Cooperative_societies.txt", " In paragraph 47 which amends section 140E of TCGA 1992 in sub-paragraph 2, after Co-operative and Community Benefit Societies Act 2014 insert or a society registered or treated as registered under the Industrial and Provident Societies Act Northern Ireland 1969, and in sub-paragraph 3, after Co-operative and Community Benefit Societies Act 2014 insert , a society registered or treated as registered under the Industrial and Provident Societies Act Northern Ireland 1969"], ["2014-treasury-dec-Final_IA_-_ring-fencing_and_depositor_preference.txt", " Since the publication of the previous IA, the Government asked the banks to refresh their modelling this has resulted in some changes to the modelled impact see paragraphs 43-45 below"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", " The result is that on initial recognition an impairment is recognised for the irrecoverability of future interest"], ["2014-treasury-dec-supplementary_estimates_and_new_estimates_2013_14_120214_correction.txt", "  325  Ministry of Justice  Supplementary Estimates, 2013-14  326  Ministry of Justice Judicial Pensions Scheme  Supplementary Estimates, 2013-14  Ministry of Justice Judicial Pensions Scheme Introduction This Supplementary Estimate is required for the following purposes  Changes in budgets, non-budget voted provision and cash    Increases  Reductions  Reduction in Voted element of Current services Costs  Total  -800,000  Provisions for Pay and Pension claims in relation to the O'Brien case  509,000,000  Increase in Contributions received  -2,273,000  Total change in Resource AME Voted  509,000,000  Reduction in Non Voted element of Current services Costs  -3,073,000  505,927,000  -1,200,000  Total change in Resource AME Non-Voted  0  Change in net cash requirement as a result of the above changes  86,000  Total change in Net Cash Requirement  86,000  327  -1,200,000  -1,200,000  0  86,000  Ministry of Justice Judicial Pensions Scheme  Supplementary Estimates, 2013-14  Part I  Voted  Departmental Expenditure Limit Resource Capital  Non-Voted  Total  -  -  -  Annually Managed Expenditure Resource Capital  505,927,000 -  -1,200,000 -  504,727,000 -  Total Net Budget Resource Capital  505,927,000 -  -1,200,000 -  504,727,000 -  Non-Budget Expenditure  -  Net cash requirement  86,000  Supplementary amounts required in the year ending 31 March 2014 for expenditure by Ministry of Justice Judicial Pensions Scheme on Annually Managed Expenditure Expenditure arising from Pensions etc, in respect of members of Judicial Pensions Scheme, and for other related services"], ["2014-treasury-dec-Efficiency_and_reform_in_the_next_Parliament.txt", "1  Efficiency and Reform in the next Parliament  December 2014  3  Foreword Chancellor of the Exchequer, Minister for the Cabinet Office and Chief Secretary to the Treasury When we came into Government we promised that we would do what every business and every family in Britain has had to do  look at our costs and find savings"], ["2014-treasury-dec-Russia.txt", " Title 1 Commander 2 General DOB 17051954"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " Trusts for the benefit of certain vulnerable individuals are entitled to the full AEA due to an individual"], ["2014-treasury-dec-freedom_and_choice_in_pensions_web_210314.txt", " You may have protected rights\u2019 if, as at 5 April 2006, your scheme rules entitled you to take your pension before age 55"], ["2014-treasury-dec-INHERITANCE_TAX_INTEREST.txt", " Subsection 2b corrects the period from which late payment interest is charged in paragraph 9 of Schedule 53 FA 2009 by referring to the end of the month in which the testator died"], ["2014-treasury-dec-elps_main_doc_final.txt", "29 Relative Loss for CWP policies is calculated using similar principles to AWP policies, but differences in product structure require modifications to the approach described above"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", "  Legislative Context 4"], ["2014-treasury-dec-PU1624_final__web_.txt", " So, the SR process should be used to identify the expected level of department\u2019s income, any expected changes, and an assessment of the potential for new income"], ["2014-treasury-dec-Country_and_Regional_Analysis_November_2014_Combined.txt", "5 RD housing and community amenities 6"], ["2014-treasury-dec-budget_2014_distributional_analysis.txt", " Therefore, the distributional analysis presented here shows the impact of changes in government fiscal policy with a direct impact on households, but not of all government decisions"], ["2014-treasury-dec-FSCS_annual_report_2014_print.txt", " The balances of these accounts at 31 March 2014 of 334,000 2013 377,000 are included within term deposits and cash at banks in the General Insurance Provision class Statement of Assets and Liabilities"], ["2014-treasury-dec-CAPITAL_GAINS_TAX_NON_RESIDENTS_AND_UK_RESIDENTIAL_PROPERTY.txt", " 3 The first condition is that the damage was a accidental, or b otherwise caused by events beyond the control of the person disposing of the interest in UK land"], ["2014-treasury-dec-SITRAccreditationGuidanceVersion2forpunlicationJan16V2.txt", "  17  Withdrawal of accreditation 57"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", "8 grossannual equivalent rate AER and a 3-year bond paying 4"], ["2014-treasury-dec-PESA_2014_-_print.txt", " The devolved administrations do not draw outputs direct from the Treasury\u2019s database and    the need to keep compliance costs down means that some data disaggregation is not justifiable"], ["2014-treasury-dec-scotland_analysis_fiscal_policy_and_sustainability_print.txt", " In particular, it explains how the UK\u2019s integrated fiscal union would act to pool resources and share risks across the whole of the UK"], ["2014-treasury-dec-PU1738_print_CMYK.txt", "  Expenditure Statement Table D"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", " From 1 April 2013, HM Treasury\u2019s confirmation is to the Prudential Regulation Authority 9  162\u2003\u2003 Annual report and accounts 2013-14  minimum regulatory capital requirements"], ["2014-treasury-dec-FEMR_Recommendations_on_additional_financial_benchmarks_to_be_brought_into_UK_regulatory_scope_logo.txt", " Benchmark administrators were asked to disclose their compliance with the principles publicly by July 2014, and IOSCO intends to review the extent to which the principles have been implemented by the end of 2014"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", "26 UK Asset Resolution Ltd UKAR is the holding company for the wholly-owned banks, Northern Rock Asset Management Plc and Bradford  Bingley plc"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", " HM Treasury\u2019s liquidity management controls include monitoring cash flows to ensure that daily cash requirements are met and re-assessing the net cash requirement on a regular basis and reporting this to Parliament through Estimates"], ["2014-treasury-dec-OLD_complete_v3.txt", "  Proposed revisions Legislation will be introduced in Finance Bill 2015 amending FA 2013 increasing the amount of charge for 2014-15 to those set out above"], ["2014-treasury-dec-main_supply_estimates_2014_2015_print.txt", " Outside the Areas of Responsibility of the holders of licences under Part II of the 1994 Act, the Authority is responsible for making good subsidence damage"], ["2014-treasury-dec-37630_Budget_2014_Web_Accessible.txt", " Reducing debt from its post-crisis peak over the medium term will need to be delivered through responsible management of the public finances and high and sustainable economic growth"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", " HM Treasury\u2019s decisions apply the GRAA and FReM, taking into account the National Accounts classification of entities to the public sector, as determined by the Office for National Statistics"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " section 45E - expenditure on plant or machinery for gas refuelling station"], ["2014-treasury-dec-Wales_Bill_Command_Paper_-_Welsh.txt", " Mae HMRC hefyd yn gweinyddu nifer o gosbau i'r pwrpas o atal a diogelu system drethi\u2019r DU"], ["2014-treasury-dec-Russia.txt", "Remains active in implementing Russia\u2019s annexation of Crimea and Sevastopol"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", " This is achieved by the expression of my opinion which reports whether the financial statements are prepared, in all material respects, in accordance with an applicable financial reporting framework"], ["2014-treasury-dec-Scotland_analysis__Fiscal_policy_and_sustainability.txt", "20 Scottish Government has suggested that further reductions in Scottish borrowing could be achieved by abolishing the married couples allowance, cancelling the Shares for Rights scheme and streamlining overseas representation, although no impact assessment is provided in the White Paper"], ["2014-treasury-dec-ANNUAL_TAX_ON_ENVELOPED_DWELLINGS_RELIEF_DECLARATION_RETURNS.txt", " Subsection 4 of the clause amends section 161 of Finance Act 2013 return to include self-assessment"], ["2014-treasury-dec-44695_Autumn_Statement__Print_ready_.txt", " Principal heads of terms have been agreed between Barking Riverside Limited, the Mayor of London and government for a loan of 55 million to support the extension of the London Overground to Barking Riverside to unlock the delivery of 11,000 homes"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", "122 Bank levy review  Following a 2013 review into the operational efficiency of the bank levy, the government will   limit the protected deposit exclusion to amounts insured under a deposit protection scheme  treat all derivative contracts as short term  restrict relief for a bank\u2019s High Quality Liquid Assets to the rate applicable to long-term liabilities   align the bank levy definition of Tier One capital with the new Capital Requirements Directive from January 2014   exclude liabilities in respect of collateral that has been passed on to a central counterparty from January 2014   widen legislation-making powers within the bank levy from January 2014 to ensure it can be kept in line with regulation  These changes will take effect from January 2015, unless otherwise stated"], ["2014-treasury-dec-39796_Cm_8847_Accessible.txt", "  Target implementation date 31 July 2015 4"], ["2014-treasury-dec-AS2014_policy_costings_final.txt", " These range from low\u2019 to very high\u2019"], ["2014-treasury-dec-PU1719_HMT_Science_.txt", " For instance, the Venture Capital Catalyst Fund, which increases the availability of later stage venture capital, was extended by 100 million this year"], ["2014-treasury-dec-oil_and_gas_fiscal_review_call_for_evidence.txt", " The allowance is field-based in that if a participator has insufficient profits in a particular chargeable field to absorb the allowance, it is not carried back or forward by the company, but rather it remains available for later use in the field"], ["2014-treasury-dec-survivor-benefits-in-occupational-pension-schemes-annex-b.txt", " However, we do not expect this information to have a significant impact on the determination of an assumption of the ratio of opposite sex couples to same sex couples required for this cost assessment"], ["2014-treasury-dec-Wales_Bill_-_Impact_Assessment_-_Report_Stage_-_Final_10_6_14_pdf.txt", " Policy objective A large majority of respondents to the Green Paper were in favour of prohibiting so called double jobbing, and the Government is seeking to introduce such a ban"], ["2014-treasury-dec-PESA_2014_-_print.txt", "3 There have been no significant changes to the presentation of data within this chapter since PESA 2013"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", " Discounting where a discount rate implicit in the transaction cannot be established, the Treasury discount rate used for investment appraisal and arriving at current assetliability values is used"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", "208 The government will modernise and strengthen HMRC\u2019s debt collection powers to recover financial assets from the bank accounts of debtors who owe over 1,000 of tax or tax credit debts, have the financial means to pay, and have been contacted multiple times by HMRC to pay"], ["2014-treasury-dec-Fuel_duty_-_aqua_methanol.txt", " The Biofuels and Other Fuel Substitutes Payment of Excise Duties etc"], ["2014-treasury-dec-EU_finances_2014_final.txt", " However, there may be some exceptions, for example where figures have previously been published at a different exchange rate, but these are noted where necessary"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", "5 Unless otherwise stated below, the officials covered by this report hold appointments that are open-ended"], ["2014-treasury-dec-PSS_April_2014.txt", "  OFFICIAL SENSITIVE  Until 9"], ["2014-treasury-dec-45502_Cm_8988_Print.txt", " This includes controlling recruitment, deployment, setting career pathways and the learning curricula for their profession"], ["2014-treasury-dec-FRAB__120__02_-_IFRS_13_-_Appendix_B.txt", " Do you have any further points to make about the introduction of IFRS 13 and the implications for reporting entities  Question 6 Do you agree with the proposed effective date for the proposed amendments If so, why If not, why not and what alternative do you propose  UNCLASSIFIED  Page 7 of 23  UNCLASSIFIED Appendix B  Illustrative Exposure Draft 3 April 2014  FRAB 120 02  Principles of IFRS 13 Fair Value Measurement 1"], ["2014-treasury-dec-FRAB_121_minutes.txt", " Treasury will look to make improvements for 2014 to ensure more relevant Major Project information is provided and that there will be a greater focus on openness in reporting"], ["2014-treasury-dec-promoters_of_tax_avoidance_schemes_amendment_of_return_to_take_account_of_relevant_judicial_rulings_and_dotas.txt", "  FINANCE BILL 2014  17"], ["2014-treasury-dec-45502_Cm_8988_Accessible.txt", "84  Treasury HMT  10  3"], ["2014-treasury-dec-government_financial_reporting_manual_201314.txt", "16, 17 and 18 other than for internally generated intangible assets  see 7"], ["2014-treasury-dec-FRAB__119__05_-_EPSAS_governance_consultation_paper.txt", " In addition, harmonised accruals-based government accounting would improve the transparency, accountability and comparability of financial reporting in the public sector"], ["2014-treasury-dec-44369_Cm_8958_accessible.txt", "  Target implementation date March 2015"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", "ukgovernmentpublicationsuk-guarantees-scheme-prequalified-projectsuk-guarantees-scheme-table-of-prequalifiedprojects 15  104\u2003\u2003 Annual report and accounts 2013-14  Annex 1 Materiality 8"], ["2014-treasury-dec-scotland_analysis_fiscal_policy_and_sustainability_print.txt", " Neither is likely to be made substantially better or worse off through negotiations"], ["2014-treasury-dec-OLD_complete_v3.txt", "4m  Note The impact on administrative burden included in net benefit represents the expected costs and benefits for the first year only"], ["2014-treasury-dec-PU1660_IFRS_accounting_guidance.txt", "12 There is a risk that the funding arrangements of a public sector entity could be blurred with control, though the standard sets out that economic dependence on its own does not lead to the investor having power over the investee"], ["2014-treasury-dec-PU1632_Sustainability_Reporting_Guidance.txt", " Each unit represents 1 tonne of CO2 or its equivalent  18    Certified Emissions Reduction CER"], ["2014-treasury-dec-banking_reform_impact_assessment_05072014.txt", "  Intra-group exposure limits  Exposures between RFB and rest of group subject to standard large exposure limits i"], ["2014-treasury-dec-26Nov2014_-_JK_to_GA_-_Amending_Directions_Redacted.txt", "1 In the fourth row of the table in Schedule 3 local government workers Scotland a for the entry in the second column substitute The scheme established in the Local Government Pension Scheme Scotland Regulations 2014 and the Local Government Pension Scheme Transitional Provisions, Savings and Amendment Scotland Regulations 2014, insofar as that the scheme relates to benefits accrued in respect of service on or before 31 March 2015 and b for the entry in the third column substitute The scheme established in the Local Government Pension Scheme Scotland Regulations 2014 and the Local Government Pension Scheme Transitional Provisions, Savings and Amendment Scotland Regulations 2014, insofar as that the scheme relates to benefits accrued in respect of service on or after 1 April 2015"], ["2014-treasury-dec-Public_Spending_Statistics_July_2014_consolidated_revised.txt", " This now aligns with the fact that responsibility for council tax benefits was the responsibility of DWP until the transfer in 2013-14"], ["2014-treasury-dec-Public_Spending_Statistics_July_2014_consolidated_revised.txt", "  The rise in spending on Economic affairs was fairly broad-based, however the main drivers for this increase were General economic, commercial and labour affairs 15"], ["2014-treasury-dec-ANNUAL_TAX_ON_ENVELOPED_DWELLINGS_RELIEF_DECLARATION_RETURNS.txt", "  FINANCE BILL 2015  EXPLANATORY NOTE  ANNUAL TAX ON ENVELOPED DWELLINGS ATED TAXABLE VALUE  SUMMARY 1"], ["2014-treasury-dec-budget_2014_data_sources.txt", "3 Business investment and surveys of investment intentions Data Business investment, quarter on a year earlier growth rate Standardised series of business investment survey indicators  Data source, including ONS source code if applicable ONS, and HM Treasury calculations Business Investment, quarter on year growth NPEL Business Investment  experimental detailed industry and asset breakdown Bank of England BoE Agents\u2019 Survey  manufacturing and services investment intentions CBI Industrial Trends Survey  capital expenditure expectations  plant  machinery CBI Service Sector Survey  capital expenditure expectations  vehicles, plant  machinery CBIPricewaterhouseCoopers PWC Financial Sector Survey  capital expenditure expectations  vehicles, plant  machinery CBI Distributive Trends Survey - capital expenditure expectations  vehicles, plant  machinery British Chambers of Commerce BCC Quarterly Economic Survey  manufacturing and services expected investment  plant  machinery  Further reference information ONS Statistical Bulletin Business Investment, provisional estimate 2013Q4 httpwww"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", "  Loans to banking customers At 1 April 2013 Restated  Additions  Loan repayments  Impairments  reversals  At 31 March 2014  000  000  000  000  000  64,959,718  87,846  5,626,996  75,906  59,344,662  773,385  -  138,835  11,593  622,957  1,809,236  941  652,829  124,535  1,281,883  Total loans to banking customers  67,542,339  88,787  6,418,660  37,036  61,249,502  Loans to customers less than one year  1,062,900  841,900  Loans to customers more than one year  66,479,439  60,407,602  Total  67,542,339  88,787  6,418,660  37,036  61,249,502  At 1 April 2012 Restated  Additions  Loan repayments  Impairments  reversals  At 31 March 2013 Restated  000  000  000  000  000  70,447,283  129,515  4,936,836  680,244  64,959,718  Residential mortgages Commercial loans Unsecured loans  Residential mortgages Commercial loans Unsecured loans Total loans to banking customers  841,832  -  68,447  -  773,385  2,391,397  1,008  539,136  44,033  1,809,236  73,680,512  130,523  5,544,419  724,277  67,542,339  Loans to customers less than one year  2,286,516  1,062,900  Loans to customers more than one year  71,393,996  66,479,439  Total  73,680,512  130,523  5,544,419  724,277  67,542,339  Advances comprise further lending to existing customers, arising mainly from drawdowns"], ["2014-treasury-dec-Deductions_at_a_fixed_rate.txt", " 8 Subsection 10 confirms that the amendments introduced by this clause will apply for the tax year 201516 and subsequent years"], ["2014-treasury-dec-Public_Spending_Statistics_July_2014_consolidated_revised.txt", "1 Acquisitions less disposals of valuables 0"], ["2014-treasury-dec-hm_treasury_review_of_new_ifrs_2013_to_2014.txt", " Standard amendment new  IFRS 10 Consolidated Financial Statements, 11 Joint Arrangements, 12 Disclosure of Interests in Other Entities, IAS 27 Separate Financial Statements, IAS 28 Investments in Associates and Joint Ventures  IASB effective date  beginning on or after EU Adopted 1 January 2013 EU adopted, effective from 1 January 2014  FReM Application  Summary  Central Government Impact  2014-15  IASB have issued new and amended standards that affect the consolidation and reporting of subsidiaries, associates, joint ventures and investment entities IFRS 10 definition of control investor power and ability to direct activities of an investee requires more judgement, notably of agencyprincipal relationships"], ["2014-treasury-dec-PU1678_final__1_.txt", "4 The Bank of England will be given a power to direct institutions and qualifying parent undertakings to take specific actions in order to address or remove impediments to resolvability, in the event that the firm\u2019s proposals are considered inadequate"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", "50 A new Treasury Management Information Unit was formed in spring 2013 to streamline, and make more accessible, the provision of internal and external HR and external Finance management information"], ["2014-treasury-dec-Govt_NC6_exclusion_of_incentivised_electricity_or_heat_generation_activities.txt", " These schemes exist to incentivise investment in smaller companies carrying on, or preparing to carry on, qualifying trades"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", " Within DEL, the tables and narrative distinguish between administration costs and programme costs"], ["2014-treasury-dec-OLD_complete_v3.txt", "  103  Impact on business including civil society organisations  This measure will have no impact on civil society organisations business impact is limited to those large business and multinational enterprises that are using contrived arrangements to divert profits"], ["2014-treasury-dec-Tax_exemption_for_travel_expenses_of_members_of_local_authorities.txt", " The measure is not expected to impact on family formation, stability or breakdown"], ["2014-treasury-dec-131010_Letter_and_annexes_from_HMT_to_Govt_Actuary_2.txt", "1 When determining the valuation results, the scheme actuary should use the relevant rate of increase awarded in line with the Pension Increase Act 1971 where that rate has been set under that Act"], ["2014-treasury-dec-27Nov2014_-_GA_to_JK_-_Amending_directions_-_final.txt", "  Given these observations, and recognising the problems data deficiencies can cause, I think it is important that initiatives to improve valuation data quality are taken forward for all the public service pension schemes and done so in good time before the next as at 2016 round of valuations take place"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", "  140  Department of Health  Draft NHS Manual for Accounts 2014-15  In the NHS body\u2019s accounts, the same figure is credited to equity capital contribution by DH"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", "3  Subtotal of errors that can be linked to specific entities  6"], ["2014-treasury-dec-EEA_Accounts_2013-14_-_print.txt", " At 31 March 2014, a number of standards and interpretations and amendments thereto, had been issued by the IASB which are not yet effective for the EEA\u2019s financial statements"], ["2014-treasury-dec-44695_Accessible.txt", " Food prices have fallen by 1"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " This is information subject to legal professional privilege, or for Scotland, confidentiality of communications"], ["2014-treasury-dec-OLD_complete_v3.txt", " HMRC checks that information for completeness and accuracy and seeks out non-compliance through a combination of monitoring of the market, intelligence, engagement with promoters and information from HMRC's compliance work"], ["2014-treasury-dec-FRAB__120__11_-_FRAB_Report_2013-14.txt", "  Timing  The report is expected to be published in the week commencing 28 April"], ["2014-treasury-dec-central_african_republic.txt", " He is part of a group of senior LRA officers who are based with Joseph Kony"], ["2014-treasury-dec-banking_reform_impact_assessment_05072014.txt", " The Government then applied the highest and lowest of these assumptions to each bank to estimate the aggregate incremental funding cost"], ["2014-treasury-dec-SDPR_Update_September_2014___published_as_Clarifications_.txt", " This estimate is derived by reducing the sum assured and reversionary bonuses of the child policy at commencement by an average uplift factor"], ["2014-treasury-dec-PESA_2014_-_print.txt", "  34\u2003\u2003 Public Expenditure Statistical Analyses 2014  2  Economic analyses of budgets  2"], ["2014-treasury-dec-FSCS_annual_report_2014_print.txt", " In turn, management, in line with corporate governance best practice"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " Budget 2014 announced that this exclusion would be extended to CPS rate commodities used in a CHP station to generate good quality electricity consumed on-site"], ["2014-treasury-dec-main_supply_estimates_2014_2015_web.txt", " This Estimate covers the Exchequer contribution towards the cost of pensions for Members of Parliament and provides provision for accrued pension liabilities arising from the Parliamentary Contributory Pension Fund, payroll costs of Members appointed to specific parliamentary duties, provision of ICT equipment to Members, Members' stationery and postage expenditure, financial assistance to Opposition parties to support them in the discharge of their parliamentary or representative functions, an Exchequer contribution to the Members' Fund, provision of training for Members and their staff, payment for insurance, Members' residual pay and allowances relating to earlier financial years, other general costs and non cash items"], ["2014-treasury-dec-Pension_Liberation_Policy_Pack__v2_0.txt", "  7  Paragraph 131A, 2 and 3 of Schedule 36 to the Finance Act 2008 approval of tribunal for inspections applies in relation to an application under subsection 6 as it applies in relation to an application under paragraph 13 of that Schedule in relation to an inspection under paragraph 10 of that Schedule"], ["2014-treasury-dec-Final_IA_-_ring-fencing_and_depositor_preference.txt", "  Measures not included in this IA ICB recommendations not included in the Banking Reform Bill 8"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " New section 257LD denies relief if in the longer applicable period, the investor, or any associate, receives a loan from any person which would not have been made, or would not have been made on the same terms, were it not for the making of the relevant investment"], ["2014-treasury-dec-EEA_Accounts_2013-14_-_web.txt", " There were no outstanding foreign currency securities at the end of the year 2013 nil"], ["2014-treasury-dec-PU1719_HMT_Science_.txt", " Industrial strategy and sector partnerships like the NIC are providing this long term stability and a forum for the timely information-sharing and coordination which are allowing UK businesses to position themselves as technology leaders"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_print.txt", "the placement of those fees as deposits with various counter-parties the Money Advice Service only invests with those financial institutions that meet its minimum credit rating as assigned by credit rating agencies"], ["2014-treasury-dec-Wales_Bill_-_Explanatory_Notes_-_Report_Stage_-_Final_10-6-14.txt", "  Section 116M3 defines relevant information for this purpose and section 116M4 provides that the information is to be provided in such a format as HMRC may reasonably require"], ["2014-treasury-dec-Wales_Bill_-_Impact_Assessment_-_Report_Stage_-_Welsh_Language_Version_10_6_14_pdf.txt", " Mae\u2019r rhain yn cynnwys gwneud dim - gweithredu\u2019r broses datganoli treth incwm heb unrhyw gyfeiriad at etholwyr Cymru - neu ddibynnu ar gynnwys mater datganoli treth incwm ym maniffestos y pleidiau ar gyfer Etholiad Cyffredinol 2015 aneu etholiad y Cynulliad yn 2016 er mwyn rhoi'r dilysrwydd gwleidyddol gofynnol"], ["2014-treasury-dec-main_supply_estimates_2014_2015_print.txt", " Non-Budget Expenditure Expenditure arising from Payments to the National Insurance Fund as required by section 2 of the Social Security Act 1993"], ["2014-treasury-dec-Wales_Bill_-_Impact_Assessment_-_Report_Stage_-_Welsh_Language_Version_10_6_14_pdf.txt", "Teitl Bil Cymru Rhif AE Amh  Asesiad Effaith AE  Adran neu asiantaeth arweiniol Swyddfa Cymru Adrannau neu asiantaethau eraill Trysorlys EM a Cyllid a Thollau EM  Cam Terfynol  Dyddiad 17032014  Ffynhonnell yr ymyrraeth Domestig Math o fesur Deddfwriaeth sylfaenol Cyswllt ar gyfer ymholiadau Stuart Doubleday 0207 270 0579  Barn yr RPC Amherthnasol  Crynodeb Ymyrraeth ac Opsiynau Cost yr Opsiwn a Ffefrir neu\u2019r un mwyaf tebygol Cyfanswm y Gwerth Gwerth Busnes Net Presennol Net Presennol  Cost net i fusnes y flwyddyn O fewn cwmpas Cost net i fusnes y flwyddyn cost y fethodoleg Un i net flynyddol gyfwerth i fusnes ar sail prisiau 2009  Y mesur yn cael ei ystyried yn  Mewn Dau Allan  Nac ydy  Amh  Beth yw\u2019r broblem dan sylw Pam mae angen i\u2019r llywodraeth ymyrryd  Mae Bil Cymru yn darparu'r fframwaith deddfwriaethol i gefnogi'r gwaith o weithredu argymhellion a wnaethpwyd yn adroddiad Rhan I y Comisiwn ar Ddatganoli yng Nghymru Comisiwn Silk, a gyhoeddwyd ym mis Tachwedd 2012 a'r papur gwyrdd ar drefniadau etholiadol Cynulliad Cenedlaethol Cymru y Cynulliad yn y dyfodol a gyhoeddwyd ym mis Mai 2012"], ["2014-treasury-dec-OOTLAR_19_March_2014__1_.txt", "50 Over 12,000kg DT4 430 215 4,001-12,000kg 35,000kg BT1 230 115 BT 135 81 Over 12,000kg BT3 295 147"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", " In 2013-14, one 2012-13, eight employee received remuneration in excess of the highest paid director"], ["2014-treasury-dec-03._2013-14_DEPARTMENT_YELLOW.txt", " Trade payables and other current liabilities 201X-1Y  201W-1X  000 Core Department  Core Department  Agencies  Departmental Group  000 Core Department  Core Department  Agencies  Departmental Group  Amounts falling due within one year VAT Other taxation and social security Trade payables Other payables  Other payables should be analysed and any significant items disclosed separately  Accruals and deferred income Current part of finance leases Current part of imputed finance lease element of on balance sheet SoFP PFI contracts and other service concession arrangements Current part of NLF loans Amounts issued from the Consolidated Fund for supply but not spent at year end Consolidated Fund extra receipts due to be paid to the Consolidated Fund received  See Consolidated Fund example 1  See Consolidated Fund examples 5, 6, 7, 8, 9 and 10  receivable Amounts falling due after more than one year Other payables, accruals and deferred income Finance leases Imputed finance lease element of on-balance sheet SoFP PFI contracts and other service concession arrangements NLF loans  16"], ["2014-treasury-dec-10459.Consolidated_Fund.for_web.txt", " In my opinion, the system of internal control was effective throughout the financial year and remains so on the date I sign this statement"], ["2014-treasury-dec-Scotland_analysis__Fiscal_policy_and_sustainability.txt", "B Debt gap between an independent Scotland and the UK  Debt difference percentage points of GDP  100 Debt gap without policy action  90  Independent Scotland\u2019s debt minus UK debt  80 70 60 50 40 30 20 10 0 -10 2016  2018  2020  2022  2024  2026  2028  2030  2032  2034  Difference Independent Scotland minus UK Source HM Treasury  2"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", "  Taxpayer gain or shortfall In 2009, the first report on maintaining financial stability published by the National Audit Office concluded that the scale of the economic and social costs from the collapse of one or more major UK banks was difficult to envision and that the interventions to support the banks were justified"], ["2014-treasury-dec-IFRS_9_Financial_Instruments_-_public_sector_application_guidance__Decem....txt", " For further information and guidance, please refer to  Government Financial Reporting Manual httpswww"], ["2014-treasury-dec-Partnerships_Mixed_membership_partnerships__Alternative_investment_fund_managers__Transfer_of_assets___income_Streams_through_partnerships.txt", " Example 3 This example shows that the notional return is based upon a commercial rate of interest"], ["2014-treasury-dec-FRAB__120__02_-_IFRS_13_Fair_Value.txt", " Given the restrictions in place on surplus assets an IFRS 13 valuation reflecting those restrictions could result in a very low value"], ["2014-treasury-dec-Scotland_analysis__Fiscal_policy_and_sustainability.txt", "  52 Scotland analysis Fiscal policy and sustainability  Box 2"], ["2014-treasury-dec-PU1616_OTS_employee_benefits_final_report.txt", " We have tested it during some of our meetings and the comments received indicate an interest in considering it properly"], ["2014-treasury-dec-FRAB__119__Minutes.txt", " He objected to fair valuation measurement for these sorts of assets, and indicated that exit value does not work where short and medium term restrictions on assets exist"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", "1 sets out the impact of this government\u2019s key supply-side reforms"], ["2014-treasury-dec-FRAB__120__07_-_Annex_C_-_FT_ARM_14-15.txt", " NHS foundation trusts should follow the approach set out in paragraph 35b of IAS 16 and eliminate any accumulated depreciation against the carrying value of the asset"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_print.txt", " 4 Caroline Rookes was appointed as Chief Executive Officer on 1 February 2013 201213 FYE basic 140,000 5For the year ended 31 March 2013 no discretionary bonuses were awarded"], ["2014-treasury-dec-PU1638_policy_costings_bud_2014_with_correction_slip.txt", " This costing reflects near final valuation results for the Teachers Pension Scheme EW, Principal Civil Service Pension Scheme, NHS Pension Scheme EW and Police Pension Scheme EW, which will inform employer contribution rates for the schemes"], ["2014-treasury-dec-45502_Cm_8988_Print.txt", " When those five areas with high balances held outside the Exchequer for policy reasons set out in paragraphs 12-23 are included, the overall position has increased from 6"], ["2014-treasury-dec-main_supply_estimates_2014_2015_web.txt", " Table 5 in Section 5 shows the control limits for all expenditure voted and nonvoted within capital DEL for 2014-15 for the Main Estimates presented on 29 April"], ["2014-treasury-dec-PESA_2014_-_print.txt", " Economic and Fiscal Outlook  is a bi-annual publication"], ["2014-treasury-dec-Charges_and_rates_and_limits_and_allowances_for_2015-16.txt", " Section 4 of FA 2014 changed the basis of indexation from the annual percentage increase in RPI to the September before the new tax year to the annual percentage increase in CPI to the September before the tax year"], ["2014-treasury-dec-2902216_ScotlandAnalysis_Conclusion_acc2.txt", " Although some EU Member States allow neighbouring police services to follow suspects across borders in hot pursuit\u2019, the UK is not party to these arrangements"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", "  151  FINANCE BILL 2015  EXPLANATORY NOTE CLAUSE 9 ESTIMATING PROFITS FOR PRELIMINARY AND CHARGING NOTICES SECTION 2 CASE SUMMARY 1"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", "7 million based on guaranteed deposits at the reporting date 2012-13 184"], ["2014-treasury-dec-IFRS_16_Application_Guidance_December_2020.txt", "9 Whilst IFRS 16 does not provide a numerical threshold as to what constitutes a low value, it does provide some examples of low-value underlying assets"], ["2014-treasury-dec-PU1667_Tax-Free_Childcare__consultation_on_childcare_account_provision.txt", "UK, providing the necessary registration information"], ["2014-treasury-dec-elps_annex_final.txt", "42  Equitable Life Future Policy Value 140"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", "5 billion, a reduction of 4"], ["2014-treasury-dec-PU1719_HMT_Science_.txt", " The budget will reach over 500 million in 2015-16"], ["2014-treasury-dec-FRAB__119__08_-_Annex_H_-_2014-15_FReM.txt", "3  It is for valuers, using the Royal Institution of Chartered Surveyors RICS Red Book RICS Appraisal and Valuation Standards, and following discussions with the entity, to determine the most appropriate methodology for obtaining a fair value"], ["2014-treasury-dec-FRAB_121_08_2015-16_FReM.txt", " No substantive changes are planned for the 2015-16 FReM but there will be minor changes to clarify text for the avoidance of doubt"], ["2014-treasury-dec-Public_Spending_Statistics_July_2014_consolidated_revised.txt", " In this release we have included the updated summary tables 9"], ["2014-treasury-dec-140220_Letter_and_annexes_from_HMT_to_Govt_Actuary_3.txt", "7 of pensionable pay"], ["2014-treasury-dec-Final_IA_-_ring-fencing_and_depositor_preference.txt", "  The Comptroller and Auditor General\u2019s Report on Accounts to the House of Commons The Financial Stability Interventions, National Audit Office, July 2011"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " Subsection 7 defines non-qualifying activities for this purpose as excluded activities see section 257MQ, or activities other than carried on by a charity which are carried on otherwise than in the course of a trade"], ["2014-treasury-dec-INHERITANCE_TAX_SIMPLIFYING_CHARGES_ON_TRUSTS_AND_NEW_RULES_TO_TARGET_AVOIDANCE_THROUGH_THE_USE_OF_MULTIPLE_TRUSTS.txt", " Subsection 2 also provides that the Board may allow a later date for making the claim"], ["2014-treasury-dec-FSCS_annual_report_2014_print.txt", "  Passported-in\u2019 firms We continue to handle claims arising from the failures of two EEA insurance firms Lemma Europe Insurance Company Lemma, declared in default in September 2012 and European Risk Insurance Company ERIC, declared in default on 28 April 2014"], ["2014-treasury-dec-FRAB__120__07_-_Annex_C_-_FT_ARM_14-15.txt", " Rather, average net relevant assets including GBS for the year should beis calculated, and then the average daily cleared GBS balances deducted from that figure to arrive at the relevant net assets calculation amount for the calculation of the dividend"], ["2014-treasury-dec-PU1632_Sustainability_Reporting_Guidance.txt", " Minimum requirements do not include international air or rail travel in line with GGC"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " 5 If HMRC cancels the hold notice, it must give P and the deposit-taker a notice to that effect"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", "  4  Section 10144 of ITA 2007 regulations etc subject to annulment does not apply to regulations under subsection 3"], ["2014-treasury-dec-PESA_2014_-_print.txt", " 3 In 2012-13 this includes a 28 billion adjustment in respect of Royal Mail pension assets"], ["2014-treasury-dec-PU1738_print_CMYK.txt", "1 billion in 2014-15 and 8"], ["2014-treasury-dec-FRAB_121_02_simplifying_and_streamlining_annual_report_and_accounts.txt", " Additional lines not currently shown related to finance costs and revenues will also be included"], ["2014-treasury-dec-FRAB__120__07_-_Annex_C_-_FT_ARM_14-15.txt", "  Content of the annual report 7"], ["2014-treasury-dec-AS2014_policy_costings_final.txt", " From 201718 to 201920 the costing assumes a 2 growth per annum in full-time students and 1 growth in part time students, based on similar growth rates over the preceding period"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", " Royal Household agreed four exit packages during 2013-14, all of which were less than 25,000, with a total of 44,000"], ["2014-treasury-dec-OLD_complete_v3.txt", " As announced at Autumn Statement, legislation will be introduced in Finance Bill 2015 to allow individuals to claim ER on gains which have been deferred under either the enterprise investment scheme EIS or the provisions for social investment tax relief SITR"], ["2014-treasury-dec-Letter_from_the_Chancellor_of_the_Exchequer_to_the_Governor_of_the_Bank_of_England_MPC_19032014.txt", " Finally, through the publication of the minutes of the Monetary Policy Committee meetings and the Inflation Report, the Bank will be accountable to the public at large"], ["2014-treasury-dec-44695_Accessible.txt", "118 Landfill Tax compliance work in relation to the lower rate  Following consultation, the government will introduce a loss on ignition testing regime on fines produced from the processing of waste at mechanical treatment plants from 1 April 2015"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", " Jobseeker\u2019s allowance incorporates elements of income support and incapacity benefits reflecting reform of the benefits system"], ["2014-treasury-dec-FRAB_121_07_IFRS_13_annex_exposure_draft_of_proposed_amendments_to_FReM.txt", " The Treasury has considered practical difficulties to this approach"], ["2014-treasury-dec-supplementary_estimates_and_new_estimates_2013_14_120214_correction.txt", " Section B Use of Provision increase by 56,000  A new provision was created at the end of 2012-13 after the submission of the main estimate for 2013-14"], ["2014-treasury-dec-CAPITAL_GAINS_TAX_NON_RESIDENTS_AND_UK_RESIDENTIAL_PROPERTY.txt", "3m  NA  One off benefit Average annual benefit  NA NA  NA NA  Total Benefit Net Benefit Impact on Administrative Burden included in Net Benefit  NA -2"], ["2014-treasury-dec-FSCS_annual_report_2014_web.txt", " Compensation in the Investment Intermediation sector fell to 71m compared with 105m in 201213"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " introduces a new provision to treat income arising in Relevant Property trusts which remains undistributed for more than five years as part of the trust capital when calculating the ten year anniversary charge and d"], ["2014-treasury-dec-PSS_April_2014.txt", "30am 30 APRIL 2014 11  OFFICIAL SENSITIVE  Until 9"], ["2014-treasury-dec-FSCS_annual_report_2014_print.txt", " FSCS only spends money when there is a strong business case for doing so"], ["2014-treasury-dec-FRAB__119__08_-_Annex_I3_-_NDPB_GREEN_2014-15.txt", "  A description of the accounting policies for all material items should then follow"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", "243 Government Property Unit working with local areas on better use of assets  The Government Property Unit will increase its work with local areas on better use of public sector assets, linking in with Growth Deals and building on the Strategic Land and Property Review"], ["2014-treasury-dec-2-local-welfare-provision-review-nov-2014.txt", "  As part of the abolition of the discretionary elements of the Social Fund, Benefit Alignment via Crisis Loans was replaced with Short Term Benefit Advances STBA and Universal Credit Advances in 201314"], ["2014-treasury-dec-MCD_annex_b_impact_assessment.txt", " The Government will seek to gather evidence during consultation to provide fuller picture of these in the final stage impact assessment"], ["2014-treasury-dec-44695_Autumn_Statement__Print_ready_.txt", "indd 10  02122014 2255  1  Autumn Statement  The UK economy and public finances 1"], ["2014-treasury-dec-PU1624_final__web_.txt", " Accounting policy changes  whether driven by the department or by the National Audit Office  also count as classification changes note that these changes need the agreement of the Treasury"], ["2014-treasury-dec-AS2014_policy_costings_final.txt", " A further adjustment is made to account for those debts that would have been recovered in the absence of the intervention the counterfactual"], ["2014-treasury-dec-government_financial_reporting_manual_201314.txt", " It shall be prepared in accordance with the requirements of this Manual, with the exception that revenue collected as an agent of the European Union shall be excluded"], ["2014-treasury-dec-FRAB__119__09_-_Draft_Code_of_Practice_on_Local_Authority_Accounting_2014-15_with_Annexes.txt", "6 Changes since the 20122013134 Code 3"], ["2014-treasury-dec-EU_finances_2014_final.txt", " It does not involve any transfer of money from the Commission or other Member States to the Exchequer"], ["2014-treasury-dec-PESA_2014_-_print.txt", " Environment protection 6"], ["2014-treasury-dec-UK_Sovereign_Sukuk_PLC_Offering_Circular.txt", " The regulations may be changed by the Trustee, with the prior written approval of the Registrar and HMT"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", " Also, the government financial reporting manual dictates the accounting for investments of resource account bodies in entities outside the resource accounting boundary for example loans and public dividend capital"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " Finance Act 2014 inserted sections 55A to 55E into the Income Tax Act 2007 which provide for the transferable tax allowance for married couples and civil partners, effective from 2015-16"], ["2014-treasury-dec-Trial_of_the_Pyx_Verdict_2014.txt", "   Mr William Henry Marcello Parente 5"], ["2014-treasury-dec-Scotland_analysis__Fiscal_policy_and_sustainability.txt", " The HMRC modelling does not do this"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " Subsections 4 and 5 describe how a provider\u2019s profits are calculated for the purpose of charging duty, and provide that if the calculation produces a negative amount it is to be treated as nil and the negative amount may be carried forward to reduce future profits"], ["2014-treasury-dec-FRAB__119__08_-_Annex_I4_-_MAGENTA_PENSION_SCHEME_2014-15.txt", "2  Total Budget Non-Budget1 - Resource  2"], ["2014-treasury-dec-SDPR_Update_September_2014___published_as_Clarifications_.txt", "0  01 July 2001 to 31 December 2001  -5"], ["2014-treasury-dec-elps_main_doc_final.txt", "7 Policyholders who have exhausted the Schemes complaints escalation procedure will receive a letter informing them that this is the case"], ["2014-treasury-dec-OOTLAR_19_March_2014__1_.txt", "  Policy objective The schemes aim to reduce the consumption of energy and water by business, by encouraging their investment in the most efficient plant and machinery"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", " Termination benefits must be excluded from the calculation of the highest-paid Director\u2019s salary to avoid distorting the ratio"], ["2014-treasury-dec-PU1616_OTS_employee_benefits_final_report.txt", " Minutes of the working group 29  7"], ["2014-treasury-dec-IFRS_9_Financial_Instruments_-_public_sector_application_guidance__Decem....txt", " However, the originating entity has an objective of realising cash flows on the loan portfolio by selling the loans to the securitisation vehicle, so for the purposes of its separate financial statements it would not be managing this portfolio to collect the contractual cash flows"], ["2014-treasury-dec-06._2013-14_MAGENTA_PENSION_SCHEME.txt", " Combined Statement of Cash Flows  f"], ["2014-treasury-dec-Public_Spending_Statistics_July_2014_consolidated_revised.txt", " These changes have been made to this release, the underlying excel tables and the underlying tables of the Public Expenditure Statistical Analyses PESA Command Paper"], ["2014-treasury-dec-Russia.txt", "Responsible for the separatist governmental activities of the so called government of the People's Republic of Luhansk"], ["2014-treasury-dec-PU1616_OTS_employee_benefits_final_report.txt", " When you have finished with it please recycle it again"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", " The FSCS loans are also interest bearing and, with effect from 1 April 2012, the interest rate has been increased in line with EU State Aid requirements and to guarantee that it does not fall below the government\u2019s cost of funding"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " This clause expressly refers to the concept and better reflects the wording of the Directive"], ["2014-treasury-dec-44369_Cm_8958_accessible.txt", " Background resources  NAO report Maintaining strategic infrastructure roads - Session 2014-15 HC 169  PAC report Maintaining strategic infrastructure roads - Session 2014-15 HC 105  2 Committee of Public Accounts conclusion The department\u2019s unpredictable and fluctuating budgets for road maintenance over decades have put value for money at risk"], ["2014-treasury-dec-FRAB__119__08_-_Annex_H_-_2014-15_FReM.txt", "16 Departments, executive agencies that are not whole departments and ALBs should provide in their financial statements an analysis of the services for which a fee is charged, with a statement that the information is provided for fees and charges purposes, not for IFRS 8 purposes"], ["2014-treasury-dec-FRAB_121_minutes.txt", " He asked whether other off balance sheet obligations were captured by the accounts"], ["2014-treasury-dec-PESA_2014_-_print.txt", " This relates to the fair value of liabilities incurred for Contracts for Difference expected to be signed under the Electricity Market Reform programme"], ["2014-treasury-dec-main_supply_estimates_2014_2015_print.txt", " National Savings and Investments is committed to keeping its products under review so that the changing needs of its customers continue to be met"], ["2014-treasury-dec-Notice_Yemen_010221.txt", " Issued under name Ahmed Ali Abdullah Saleh 2 02117777 Yemeni"], ["2014-treasury-dec-37630_Budget_2014_Web_Accessible.txt", "3 Current system for accessing defined contribution pensions at retirement Under the current system, people\u2019s choices are constrained by the size of their defined contribution pension pot"], ["2014-treasury-dec-PESA_2014_-_print.txt", "2 Outturn data in this chapter up to 2013-14 are National Statistics"], ["2014-treasury-dec-UK_Sovereign_Sukuk_PLC_Offering_Circular.txt", " EACH PROSPECTIVE INVESTOR IS ADVISED TO CONSULT ITS OWN TAX ADVISER, LEGAL ADVISER AND BUSINESS ADVISER AS TO TAX, LEGAL, BUSINESS AND RELATED MATTERS CONCERNING THE PURCHASE OF CERTIFICATES"], ["2014-treasury-dec-Children_s_television_tax_relief.txt", "  Summary of impacts Exchequer impact m  2014-15 2015-16 2016-17 2017-18 2018-19 2019-20 -5 -5 -5 -5 -5 These figures are captured within the total Annual Managed Expenditure set out at Autumn Statement 2014 and have been certified by the Office for Budget Responsibility"], ["2014-treasury-dec-44695_Autumn_Statement__Print_ready_.txt", "3 billion in 2015-16, and the Troubled Families programme, which has already met the payment-by-results criteria for turning around 70,000 families"], ["2014-treasury-dec-44695_Autumn_Statement__Print_ready_.txt", "20 A pre-requisite for stronger productivity growth is a comprehensive, credible and flexible economic framework"], ["2014-treasury-dec-Russia.txt", " In this capacity, he actively participated and was in control of operations against Ukrainian ships and their crew during the actions of the Russian Federation against Ukraine on 25 November 2018 and thus actively contributed to the consolidation of the illegal annexation of the Crimean peninsula into the Russian Federation, which in turn further undermines the territorial integrity of Ukraine"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", "0  Total values of entities  64"], ["2014-treasury-dec-36048_Cm_8774.txt", " 23rd Report  Progress in tackling tobacco smuggling  24th Report  Rural Broadband Programme  25th Report  The Duchy of Cornwall  26th Report  Progress in delivering the Thameslink Programme  29th Report  New Homes Bonus  30th Report  Universal Credit early progress  Presented to Parliament by the Economic Secretary to the Treasury by Command of Her Majesty  January 2014 Cm 8774  8"], ["2014-treasury-dec-budget_2014_data_sources.txt", "pdf 14 BIS, Growth Dashboard, 15 Jan 2014, httpswww"], ["2014-treasury-dec-EEA_Accounts_2013-14_-_print.txt", " In order to keep this risk at a low level, the funds of the EEA are predominantly invested in securities issued, or guaranteed by the national governments of the United States, euro-zone countries and Japan"], ["2014-treasury-dec-elps_main_doc_final.txt", "29 In addition to eligible policyholders receiving a letter and statement from the Scheme, a website and call centre will be available to respond to general queries"], ["2014-treasury-dec-FRAB__119__08_-_Annex_G1_-_DEPARTMENT_YELLOW_2013-14.txt", "civilservice-pensions"], ["2014-treasury-dec-PU1728_Banking_Act_report_April_to_Sept_2014.txt", " Help to Buy mortgage guarantee scheme  New commitments  m  2"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", "2 million were distributed"], ["2014-treasury-dec-130731_Final_IA_-_SAR_for_PSSs_Signed.txt", " There is no precedent for such a failure"], ["2014-treasury-dec-FRAB_121_07_IFRS_13_annex_exposure_draft_of_proposed_amendments_to_FReM.txt", " The application of the standard has therefore been considered with regard to the following effects on asset valuation methodologies Cases where fair value based on exit value is not appropriate and valuation bases should be prescribed in other standards without reference to IFRS 13 and Cases where fair value based on exit value is appropriate and where IFRS 13 should therefore be applied in full"], ["2014-treasury-dec-PESA_2014_-_print.txt", "21  Identifiable expenditure on services for Scotland, Wales and Northern Ireland, 2012-13  146  Chapter 10 Public expenditure by country and sub-function  Annex C  Table 10"], ["2014-treasury-dec-Wales_Bill_-_Explanatory_Notes_-_Report_Stage_-_Final_10-6-14.txt", "  These notes refer to the Wales Bill, as introduced in the House of Commons on 5 June 2014 Bill   These reports must continue until a year after the tax and borrowing powers are fully transferred to the Assembly and the Welsh Ministers, as set out in subsection 4"], ["2014-treasury-dec-elps_annex_final.txt", "  Past Losses and Past Gains are accumulated to 31 December 2009 at a fixed rate of interest of 4 the Accumulation Rate"], ["2014-treasury-dec-FSCS_annual_report_2014_print.txt", " Levies received during the year from a receiving sub-class were shown as levies received in the sub-class accounts of the receiving sub-class, together with a corresponding transfer out to the connected sub-class"], ["2014-treasury-dec-Russia.txt", " GenderMale Listed on 25072014 Last Updated 31122020 Group ID 13038"], ["2014-treasury-dec-FRAB_121_03_mid_year_reporting_annex_PSU_report.txt", " Departments used to submit Autumn Performance Reports to Parliament"], ["2014-treasury-dec-Scotland_analysis__Fiscal_policy_and_sustainability.txt", "5 billion or around 300 for every person in Scotland"], ["2014-treasury-dec-staff_survey_2013.txt", " My performance is evaluated based on whether I get things done, rather than solely follow processes B61"], ["2014-treasury-dec-Fuel_duty_-_aqua_methanol.txt", " Regulations 2004b"], ["2014-treasury-dec-FRAB__120__03_-_Annex_A__ITC_and_WG_Report.txt", "  Granting of licences, health and safety policies, restrictions on the sale or use of dangerous goods and general legislation and Statutory provision of public services, with the power to intervene in a protective capacity"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " Clause 144 provides that all pool betting duty that is chargeable on Chapter 2 pool bets shall become due at the end of the accounting period, and describes the persons by whom the duty is to be paid and from whom it may be recovered"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " A person who is not a trustee but who either alone or with others has the power to appoint or remove trustees, or to approve or direct the trustees\u2019 functions, is to be regarded as controlling the charity"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", "253 National Infrastructure Plan finance update  Building on the success of the National Infrastructure Plan, the government today 19 March 2014 publishes further analysis of the extent and nature of the potential financing opportunities in UK infrastructure, providing greater clarity and transparency for investors"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_web.txt", "  Improving the quality, consistency and availability of debt advice services across the UK Under the Financial Services Act 2012 we took responsibility for the co-ordination of debt advice from 1 April 2012"], ["2014-treasury-dec-Diverted_Profits_Tax.txt", " Subsection 2 sets out transitional arrangements for accounting periods that start before but end on or after 1 April 2015"], ["2014-treasury-dec-survivor-benefits-in-occupational-pension-schemes.txt", " The review also considers the extent to which same sex survivor benefits are provided in reliance on paragraph 18 of Schedule 9 to the Equality Act 2010"], ["2014-treasury-dec-Depositor_preference_SI_30-6-14.txt", " For corrigenda see OJ no L208, 2"], ["2014-treasury-dec-PU1616_OTS_employee_benefits_final_report.txt", "25 There are also administrative complexities caused by Class 1A"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " Subsections 6 and 7 provides for the Treasury to make regulations to substitute a different percentage in Subsection 5a"], ["2014-treasury-dec-PU1624_final__web_.txt", "2 Departments are required to recognise in their budgets the accruing cost of their existing staffs\u2019 pension liabilities that will need to be met in future periods"], ["2014-treasury-dec-PU1719_HMT_Science_.txt", " Any decent scientist is always scanning the horizons of science, to see what others are doing and what is appearing in the distance"], ["2014-treasury-dec-OOTLAR_19_March_2014__1_.txt", "  Impact on business including civil society organisations  This measure is expected to have a negligible impact on businesses"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_web.txt", " Evaluation framework We have worked with colleagues in the sector and with expert input from the University of Bristol, to develop an evaluation framework that can be used to measure how effective debt advice is in helping people achieve positive outcomes"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", "  Consumer Prices Index CPI A measure of inflation"], ["2014-treasury-dec-FRAB__120__07_-_Annex_C_-_FT_ARM_14-15.txt", " The key requirements are set out in the table below"], ["2014-treasury-dec-10460-001_National_Loans_Fund_Account.for_web.txt", " Other directly related issue costs for assets and liabilities are negligible and are written off as incurred"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", " This manual follows GAAP to the extent that it is meaningful and appropriate in the NHS context"], ["2014-treasury-dec-PESA_2014_-_print.txt", "  Total Managed Expenditure C"], ["2014-treasury-dec-44695_Accessible.txt", "1 and total employment growth 0"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_web.txt", " The report reinforced the finding that the biggest influence on young people\u2019s approach to money is their parents"], ["2014-treasury-dec-FRAB__120__07_-_Annex_C_-_FT_ARM_14-15.txt", " The FTC forms must be consistent with the accounts"], ["2014-treasury-dec-PU1719_HMT_Science_.txt", " Science is an increasingly important element of 21st century diplomacy"], ["2014-treasury-dec-FRAB__120__07_-_Annex_C_-_FT_ARM_14-15.txt", "  Signature Name, Chief Executive Date 2015  If you are unable to eliminate validation errors after discussions with your  25  auditors and contacting Monitor then amend this accordingly"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", "B by type of expenditure and by body"], ["2014-treasury-dec-Partnerships_Salaried_member_rules.txt", " For example, a number of junior LLP members each have a fixed profit share of 75,000 per annum"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " 19923152 the Deferment Regulations and the Excise Warehousing Energy Products Regulations 2004 S"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", " At the start of 2014, the claimant count was 1"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " Paragraph 23 amends section 809AZF in Chapter 5A of Income Tax Act ITA 2007 transfers of income streams so that Chapter 5A cannot apply to transfers effected through a reduction in partnership profit entitlements"], ["2014-treasury-dec-PU1638_policy_costings_bud_2014_with_correction_slip.txt", "1 is applied to those travelling in a higher class of travel and thus being subject to the standard rate"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", " The content of the directors\u2019 report is based on the disclosure requirements of s416 and s418 of the Companies Act 2006 and Schedule 7 of The Large and Mediumsized Companies and Groups Accounts and Reports Regulations 2008 SI 2008 No 410"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", "0 billion in the year, partly as a result of increased holdings of gilts by the Bank of England for quantitative easing and reduced expense associated with index linked gilts due to a decrease in the rate of inflation"], ["2014-treasury-dec-07._2013-14_DEPARTMENT_PURPLE.txt", " 000  Balance on the Consolidated Fund Account 201X-1Y  201W-1X 8  2013-14  DEPARTMENT PURPLE ILLUSTRATIVE TRUST STATEMENT  Balance on Consolidated Fund Account as at 1 April  Appears in the Statement  Net revenue for the Consolidated Fund  Should be the same as the first line of Note A to the Statement of Cash Flows Should be the same as the second line of the Statement of Cash Flows  Less amount paid to the Consolidated Fund  of Financial Position   Balance on Consolidated Fund Account as at 31 March    These totals appear in the Statement of Financial Position      9  "], ["2014-treasury-dec-Notice_Russia_080121.txt", "  Office of Financial Sanctions Implementation HM Treasury 08012021  4  "], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", " 64 Primary statements terminology "], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " DETAILS OF THE CLAUSE 3"], ["2014-treasury-dec-06._2013-14_MAGENTA_PENSION_SCHEME.txt", " These could be given as part of the relevant accounting policy note but clearly flagged or in a separate note 2"], ["2014-treasury-dec-FRAB__119__08_-_Annex_H_-_2014-15_FReM.txt", " 410 and will be referred to in the audit opinion"], ["2014-treasury-dec-Cm_8869_Scotland_Analysis.txt", "C in Scotland Analysis Fiscal policy and sustainability"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", " The FSCS pays interest on the loan from HM Treasury relating to BB deposits"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " It will also make provision to allow the Commissioners for Her Majesty's Revenue and Customs HMRC to make regulations for an authorisation procedure to control goods moving from warehouses to be shipped as stores, in order to address an area of revenue risk, and to specify the circumstances in which goods can be shipped or carried as stores without payment of duty"], ["2014-treasury-dec-PSS_April_2014.txt", "0 Northern Ireland Executive transfers between DEL and AME -0"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", "7a from Annual Survey of Hours and Earnings 2013 Provisional, ONS www"], ["2014-treasury-dec-FRAB__120__07_-_Annex_C_-_FT_ARM_14-15.txt", " Joint ventures are accounted for by consolidating the trust\u2019s share of the transactions, assets, liabilities, equity and reserves of the entity or using the equity method"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " New Subsection 4 defines Condition C which provides that the exemption only applies if the BiK is not provided as part of a contractual obligation, including salary sacrifice arrangements"], ["2014-treasury-dec-CAPITAL_GAINS_TAX_NON_RESIDENTS_AND_UK_RESIDENTIAL_PROPERTY.txt", " Where the property is owned for part of a year the 90-day rule is reduced by a proportionate amount"], ["2014-treasury-dec-PU1616_OTS_employee_benefits_final_report.txt", "43 We are sympathetic to this case but it does seem to be a one-off"], ["2014-treasury-dec-Employment_Allowance__2_.txt", "ukemployment-allowance"], ["2014-treasury-dec-130731_Final_IA_-_SAR_for_PSSs_Signed.txt", " 2 The SAR is evaluated against a baseline option of maintaining the status quo, i"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", " The impairment loss may be reversed if its reversal can be objectively linked to an event occurring after the impairment was recognised in the income statement"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " If the result is a negative amount, that amount expressed as a positive number is the loss on the disposal which is not a relevant loss"], ["2014-treasury-dec-44369_Cm_8958_print_ready.txt", "2 The department has previously accepted the need for a clearer understanding of the wider economic benefits of transport projects and published its plans for developing its understanding of these impacts in October 2013"], ["2014-treasury-dec-Partnerships_Mixed_membership_partnerships__Alternative_investment_fund_managers__Transfer_of_assets___income_Streams_through_partnerships.txt", " If the profit shares of a number of individuals have been allocated to the same nonindividual member, then the difference between the excess profit is reallocated amongst the individual partners on a just and reasonable basis"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", "  5 After sub-paragraph 4 insert 4A Where the tax at stake is inheritance tax, assets are treated for the purposes of sub-paragraph 4 as situated or held in a territory outside the UK if they are so situated or held immediately after the transfer of value by reason of which inheritance tax becomes chargeable"], ["2014-treasury-dec-solvency_2_consultation_annex_b.txt", "B  Draft statutory instruments  The following pages contain draft statutory instruments"], ["2014-treasury-dec-FSCS_annual_report_2014_web.txt", " The result of that reconsideration was accepted by FSCS and HM Treasury"], ["2014-treasury-dec-MCD_draft_regulations.txt", " 4 The FCA may require an applicant to provide information which it is required to give under this article in such form, or to verify it in such manner, as the FCA may specify"], ["2014-treasury-dec-44695_Accessible.txt", " Finance Bill 2015 1 2"], ["2014-treasury-dec-government_financial_reporting_manual_201314.txt", " Chapter 2, Page 2  Issue 2  FINANCIAL REPORTING MANUAL 2013-14  2"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", " This is different to the treatment in the Statement of Financial Position, where IAS 39 prohibits overdrafts from being set-off in this way"], ["2014-treasury-dec-main_supply_estimates_2014_2015_print.txt", "  The following types of income benefit the capital budget, that is they may be used to reduce or eliminate the amount of resource requested for capital purposes   Asset sales, the book value on disposal   Sale of stocks in the capital budget   Capital grants from the private sector, including developer contributions and capital donations   Capital royalties   Privatisation proceeds always a benefit to AME   Income from overage i"], ["2014-treasury-dec-PU1624_final__web_.txt", "81 The plan will include the appropriate rate of return and the arrangements for underperformance, see below"], ["2014-treasury-dec-FRAB__119__08_-_Annex_H_-_2014-15_FReM.txt", "5  Auditors will review the Annual Report for consistency with other information in the financial statements"], ["2014-treasury-dec-New_Clause_1.txt", "  5  The relevant percentage and TC are to be determined in accordance with section 356N 5 to 16"], ["2014-treasury-dec-survivor-benefits-in-occupational-pension-schemes.txt", " A summary of the views obtained through this consultation form part of this report"], ["2014-treasury-dec-FRAB__119__09_-_Draft_Code_of_Practice_on_Local_Authority_Accounting_2014-15_with_Annexes.txt", "  CD 2  Group Accounts Standards  9"], ["2014-treasury-dec-FRAB_121_07_IFRS_13_annex_exposure_draft_of_proposed_amendments_to_FReM.txt", "  IAS 16 Property, Plant and Equipment Adaptations  IAS 16 is adapted to specify the following valuation bases for property, plant and equipment Assets which are held for their service potential i"], ["2014-treasury-dec-Greater_Manchester_Agreement_i.txt", " Where this is not specified for future years, the funding will be taken from the Local Growth Fund, but will be additional to any other bids that Greater Manchester wishes to make as part of the Growth Deals process    grant capital and resource funding would be provided at 30 million a year for 30 years, unlocked at five-yearly assessment gateways    success at the gateways would depend on the outcome of an independent economic assessment of the impact of infrastructure projects implemented by Greater Manchester    funding would cover the period 2015-16 to 2045-46"], ["2014-treasury-dec-Wales_Bill_Command_Paper_-_English.txt", " Instead the Welsh Government\u2019s budget is currently set with reference to spending funded by business rates in England, i"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " The Scotland Act 2012 amended the Scotland Act 1998 to introduce the Scottish rate of income tax, which is expected to commence in April 2016"], ["2014-treasury-dec-DISCLOSURE_OF_TAX_AVOIDANCE_SCHEMES.txt", "  5  If the change in question is a change in the name and address of a person who is a promoter in relation to the notifiable arrangements or proposal, it is the duty of that person to comply with subsection 3"], ["2014-treasury-dec-PU1616_OTS_employee_benefits_final_report.txt", " The mechanics for payrolling benefits should include a clear process for handling errors and an effective integration with Real Time Information RTI"], ["2014-treasury-dec-FRAB__119__08_-_Annex_H_-_2014-15_FReM.txt", " Expenditure that does not fall within administration budgets is known as programme expenditure"], ["2014-treasury-dec-FRAB__120__04_-_Discount_rates.txt", " It represents the social preference for present compared to future consumption"], ["2014-treasury-dec-New_Clause_1.txt", " New subsection 356N1 identifies the circumstances in which the hire cap is to apply"], ["2014-treasury-dec-44695_Autumn_Statement__Print_ready_.txt", " Vouchers will be available on a first come, first served basis"], ["2014-treasury-dec-PSS_April_2014.txt", "4 of which debt interest 0"], ["2014-treasury-dec-budget_2014_data_sources.txt", "ukonsrelregional-accountsregional-gross-value-added--income-approachdecember-2013index"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", " The MFA and FT ARM are also reviewed by the FRAB"], ["2014-treasury-dec-FSCS_annual_report_2014_web.txt", " This has led to recognition of an exchange gain of 32,524,000 using the year-end exchange rates, although this may be reversed in future periods depending on movement in exchange rates"], ["2014-treasury-dec-Cm_8869_Scotland_Analysis.txt", " It could not be guaranteed that Scotland\u2019s negotiations would be completed within the current Scottish Government\u2019s stated 18-month timeframe for joining the EU"], ["2014-treasury-dec-Treasury_minutes_web.txt", " In 2012-13, 35 of Ministry procurement spend went to SMEs, exceeding the Government\u2019s aspiration of 25 making it one of the top performing departments"], ["2014-treasury-dec-36048_Cm_8774.txt", "2 The Treasury uses rigorous criteria for assessing business cases, which is publicly available on our website"], ["2014-treasury-dec-SDLT_TREATMENT_MDR_OF_SHARED_OWNERSHIP_PROPERTIES_IN_LEASE_AND_LEASEBACK_ARRANGEMENTS.txt", "  General description of the measure This measure will extend the scope of stamp duty land tax SDLT multiple dwellings relief so that purchases from housing associations of superior leasehold interests in property subject to shared ownership leases can attract relief, where the transaction is part of a lease and leaseback arrangement"], ["2014-treasury-dec-Gift_Aid_intermediaries.txt", "  Detailed proposal Operative date The primary legislation will have effect on the date that Finance Bill 2015 receives Royal Assent, with regulations setting out the detailed operating models for non-charity intermediaries to be consulted upon and made thereafter"], ["2014-treasury-dec-government_financial_reporting_manual_201314.txt", "  Other requirements 6"], ["2014-treasury-dec-Diverted_Profits_Tax.txt", " Subsection 9 clarifies that for the purposes of subsections 6 and 7 the meaning of the alternative provision can include no provision being made or imposed"], ["2014-treasury-dec-37630_Budget_2014_Web_Accessible.txt", "41 Public sector net borrowing was similar in the period following the milder 1990s recession, but lower inflation meant that these deficits resulted in a substantial increase in debt  with public sector net debt peaking in 1996-97 at around 15 of GDP above pre-recession levels"], ["2014-treasury-dec-2902216_ScotlandAnalysis_Conclusion_acc2.txt", "9  All three of the largest political parties in the UK have already committed to enhancing Scotland\u2019s devolution settlement"], ["2014-treasury-dec-AS2014_policy_costings_final.txt", " In the final year 2014-15 of the scheme bills cannot increase by more than 15 for small properties and 25 for medium properties1"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_web.txt", "1m, including debt advice 201213 2"], ["2014-treasury-dec-promoters_of_tax_avoidance_schemes_amendment_of_return_to_take_account_of_relevant_judicial_rulings_and_dotas.txt", "  Relevant tax, tax advantage and tax arrangements 2  1 This paragraph applies for the purposes of this Part of this Schedule"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", " The supplementary guidance to the Green Book covers the practical application of techniques for valuing environmental impacts in policy appraisal"], ["2014-treasury-dec-Venture_Capital_Schemes.txt", "  Generation of electricity involving contracts for difference 7  In section 309A a in subsection 3, omit or at the end of paragraph b and after paragraph c insert , or d a contract for difference has been entered into in connection with the generation of the electricity"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " The main objective is 6"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", "  Double jeopardy 9  P is not liable to a penalty under this Schedule in respect of a contravention in respect of which P has been convicted of an offence"], ["2014-treasury-dec-Construction_Industry_Scheme.txt", " There will be annual administrative savings for HMRC once the new processes are implemented"], ["2014-treasury-dec-36048_Cm_8774.txt", " A summary of future Section 11 warrants will be published in the Duchy of Cornwall's annual report laid in Parliament"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " The Commissioners may make transitional arrangements by direction"], ["2014-treasury-dec-OOTLAR_19_March_2014__1_.txt", " 5 This allowance reduces where the individual's income is above the income limit by 1 for every 2 above the income limit until it reaches the minimum amount"], ["2014-treasury-dec-PU1657_Response_to_Remit_and_Recommendations_for_FPC__no_covers_.txt", " Staff from the Bank, including the PRA, and the FCA brief the Committee on developments that are relevant to financial stability including, as appropriate, the position of individual financial institutions"], ["2014-treasury-dec-main_supply_estimates_2014_2015_print.txt", " Income arising from Catering and retail sales rental income reproductions of works of art pension scheme related income fees and other charges"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", "46 The following sections provide information on outstanding financial support, developments during 2013-14, and details of how the Treasury has been compensated for the risk taken on in various interventions"], ["2014-treasury-dec-FRAB__120__07_-_Annex_C_-_FT_ARM_14-15.txt", " Comb or spiral binding is acceptable but presentation in a ring binder or any other variation of stapling is not"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", " The size of past recessions and their impact on public sector borrowing have varied over time"], ["2014-treasury-dec-UK_Sovereign_Sukuk_PLC_Offering_Circular.txt", " Interests in the Underlying Certificates will be credited to the CREST Nominee\u2019s account with Euroclear and the CREST Nominee will hold such interests as nominee for the CREST Depository which will issue CDIs to the relevant CREST participants"], ["2014-treasury-dec-budget_2014_distributional_analysis.txt", " 5 See Review of Range of Prices Statistics Terms of Reference\u2019, UK Statistics Authority, May 2013  5  Chart 1"], ["2014-treasury-dec-05._2013-14_NDPB_GREEN.txt", " Headings might include legal\u2019, nuclear decommissioning\u2019 etc Early departure costs  Other  Total  000  000  000  Early departure costs  Other  Total  000  000  000  Balance at 1 April 201X Provided in the year Provisions not required written back Provisions utilised in the year Unwinding of discount Balance at 31 March 201Y  Analysis of expected timing of discounted flows  Not later than one year Later than one year and not later than five years Later than five years Balance at 31 March 201Y  NDPBs should include brief details of material provisions and an indication of the contents of the 'Other' column where used"], ["2014-treasury-dec-Research_and_development_tax_credits_-_consumables.txt", "  2  In Part 13 additional relief for expenditure on research and development, in section 1126 software or consumable items attributable expenditure, after subsection 6 insert 7  3  This section is subject to sections 1126A and 1126B"], ["2014-treasury-dec-Partnerships_Mixed_membership_partnerships__Alternative_investment_fund_managers__Transfer_of_assets___income_Streams_through_partnerships.txt", ", her one-third share to herself, it is only P and S who make disposals for chargeable gains purposes"], ["2014-treasury-dec-Govt_NC13_and_NS_5_pension_flexibility_further_amendments.txt", " Paragraph 13 amends section 166 of FA 2004 to introduce a power to make regulations to amend the lump sum rules in Part 1 of Schedule 29 or Part 3 of Schedule 36 where the lump sum is paid on or after 19 September 2013 and before 6 April 2015, or if it was paid before 19 September 2013, where a lifetime annuity purchased in connection with the intended PCLS is cancelled on or after 19 March 2014"], ["2014-treasury-dec-37630_Budget_2014_Web_Accessible.txt", "6 OBR forecast of the headline fiscal aggregates  GDP Outturn Forecast 2012-13 2013-14 2014-15 2015-16 2016-17 2017-18 2018-19 Receipts and expenditure Public sector current receipts a Total managed expenditure b of which Public sector current expenditure c Public sector net investment d Depreciation e  37"], ["2014-treasury-dec-PU1624_final__web_.txt", " Changes in the value of the asset would not normally affect the user as they would not be able to sell on their rights but    Capital income - sale of an asset - would be when the buyer had obtained   All significant rights or other access to benefits relating to that asset and    All significant exposure to the risks inherent in those benefits"], ["2014-treasury-dec-PN_January_2014_II.txt", "  Users may also wish to use these statistics to conduct research into the efficiency and effectiveness of reserves management"], ["2014-treasury-dec-FRAB__119__08_-_Annex_G4_-_MAGENTA_PENSION_SCHEME_2013-14.txt", " The rates are set out in the above table"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", " No written directions have been sought in the Treasury during 2013-14 or indeed through the life of this parliament"], ["2014-treasury-dec-UK-China_policy_outcomes.txt", " Both sides were pleased to hear that the first product using the UK RQFII quota has been launched by Ashmore Group"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", "  158  FINANCE BILL 2015  EXPLANATORY NOTE CLAUSE 13 DUTY TO NOTIFY IF WITHIN SCOPE OF TAX SUMMARY 1"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", "  RESOLUTION 25  FINANCE BILL 2014 CLAUSE 38  15"], ["2014-treasury-dec-FRAB__120__07_-_Annex_C_-_FT_ARM_14-15.txt", "2 and will not be changed for the rest of the current Comprehensive Spending Review period"], ["2014-treasury-dec-Final_IA_-_ring-fencing_and_depositor_preference.txt", " At the same time, ring-fencing should make individual banks and the system as a whole more resilient to stress, as a result of higher capital levels and reduced channels of contagion between banks"], ["2014-treasury-dec-PN_March_2014_II.txt", "ukgovernmentorganisationshm-treasury"], ["2014-treasury-dec-PESA_2014_-_print.txt", "17  Local government identifiable expenditure on services by country and region, 2008-09 to 2012-13  142  Table 9"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " The Care Act 2014, if passed, will introduce two new NHS bodies Health Education England and the Health Research Authority"], ["2014-treasury-dec-main_supply_estimates_2014_2015_web.txt", "  402  27  Main Estimates, 2014-15  Department for International Development Overseas Superannuation  Part III Note K - Contingent Liabilities Nature of liability Hong Kong overseas Public Servants Act 1996 - Sterling Safeguard for the value of public service pensions  403  '000 157,300  Main Estimates, 2014-15  Department for International Development Overseas Superannuation  404  Department of Energy and Climate Change  Main Estimates, 2014-15  Department of Energy and Climate Change Introduction 1"], ["2014-treasury-dec-Partnerships_Salaried_member_rules.txt", " A, B and C are members of ABC LLP"], ["2014-treasury-dec-Diverted_Profits_Tax.txt", " As with Clause 2, there are exclusions in respect of small or mediumsized enterprises and excluded loan relationships"], ["2014-treasury-dec-Russia.txt", " GenderFemale Listed on 25072014 Last Updated 31122020 Group ID 13063"], ["2014-treasury-dec-FRAB__119__08_-_Annex_F_Chapter_05_Form_and_content__2013-14.txt", " Part 15 of the Companies Act 2006 where appropriate"], ["2014-treasury-dec-promoters_of_tax_avoidance_schemes_amendment_of_return_to_take_account_of_relevant_judicial_rulings_and_dotas.txt", " 7 See paragraph 22 appeals against final rulings made out of time for circumstances in which the duty in sub-paragraph 2 is suspended"], ["2014-treasury-dec-Scotland_analysis__Fiscal_policy_and_sustainability.txt", "29 The Scottish Government has agreed with the recommendations of the FCWG in its White Paper it has stated it intends to set up a Scottish Energy Fund\u2019 which will be both a stabilisation fund and a savings fund, operating in a similar way to the FCWG recommendations"], ["2014-treasury-dec-PU1632_Sustainability_Reporting_Guidance.txt", " Where a base year is used as a basis of performance monitoring, the base year data must be updated and reported in line with changes in accounting policies and boundaries"], ["2014-treasury-dec-44695_Autumn_Statement__Print_ready_.txt", " The scheme supports benefit claimants who want to start their own business"], ["2014-treasury-dec-Notice_Russia_080121.txt", " Non-media enquiries about the sanctions measures themselves should be addressed to sanctionsfcdo"], ["2014-treasury-dec-44695_Autumn_Statement__Print_ready_.txt", " The government has increased its ambition for public sector land and will release land with capacity for up to 150,000 homes between 2015 and 2020"], ["2014-treasury-dec-government_financial_reporting_manual_201314.txt", " This appointment does These appointments do not detract from the Head of Department\u2019s overall responsibility as Accounting Officer for the department\u2019s accounts"], ["2014-treasury-dec-SITRAccreditationGuidanceVersion2forpunlicationJan16V2.txt", " Prospective applicants can contact the Centre for Social Impact Bonds in advance of submitting an application for informal guidance"], ["2014-treasury-dec-FRAB__119__Minutes.txt", " The guarantee liabilities are amortised over the life of the guarantee and are assessed each year to see if they need to be increased to the amount that would be derived from an assessment under IAS 37 of the amount that would be recorded as a provision"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " The Government will continue to raise all tobacco duties rates by 2 per cent above inflation each year between 2015-16 and 201920 inclusive"], ["2014-treasury-dec-26Nov2014_-_JK_to_GA_-_Amending_Directions_Redacted.txt", " A similar issue has arisen in respect of the Firefighters\u2019 scheme in England"], ["2014-treasury-dec-SDPR_Update_September_2014___published_as_Clarifications_.txt", "  After Paragraph 263 insert 263A"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", "3 reduction in net expenditure to 179 billion in 2012-13 from 185 billion in 2011-12"], ["2014-treasury-dec-main_supply_estimates_2014_2015_web.txt", " No departmental income was received in 2012-13  596  Crown Estate Office  Main Estimates, 2014-15  Part III Note C - Analysis of Consolidated Fund Extra Receipts No CFER income or receipts are expected in 2014-15, 2013-14 or 2012-13"], ["2014-treasury-dec-Pension_Liberation_Policy_Pack__v2_0.txt", "  4  Paragraphs 102, 12, 15 and 16 of Schedule 36 to the Finance Act 2008 apply in relation to the power of inspection conferred by this section as they apply in relation to the power of inspection conferred by paragraph 10 of that Schedule"], ["2014-treasury-dec-supplementary_estimates_and_new_estimates_2013_14_120214_correction.txt", "92 -  1,000 -  -  -  4,001 46 1,965  838 332  20"], ["2014-treasury-dec-CAPITAL_GAINS_TAX_NON_RESIDENTS_AND_UK_RESIDENTIAL_PROPERTY.txt", "  In determining the section 22 amount for a settlement for a tax year a an amount is to be disregarded for the purposes of subsection 4a so far as tax is chargeable on the amount under section 7AA tax on disposals of UK residential property interests by non-residents etc b the reference in subsection 4b to chargeable gains treated under section 86 as accruing in that year is to be taken to include gains on which tax would have been charged under that section but for section 864ZA"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", "96 The government launched a consultation on 13 March 2014 on implementation of the bail-in powers, including drafts of the secondary legislation that will be made in order to complete the legislation and commence the powers"], ["2014-treasury-dec-EEA_Accounts_2013-14_-_print.txt", " Key Performance Indicators 15"], ["2014-treasury-dec-main_supply_estimates_2014_2015_web.txt", " These Consolidated Fund standing services CFSS include payments to the National Loans Fund to service the National Debt, most payments to the European Communities and the salaries and pensions of certain people who are constitutionally independent of the Executive"], ["2014-treasury-dec-PESA_2014_-_print.txt", "1 The National Accounts, produced by the Office for National Statistics ONS, follow international guidelines and provide a widely accepted framework for analysing the economic activity of the country"], ["2014-treasury-dec-Scotland_analysis__Fiscal_policy_and_sustainability.txt", "11 1455-1465 HM Government 2013a Scotland analysis Business and microeconomic framework HM Government 2013b Scotland analysis Currency and monetary policy HM Government 2013c Scotland analysis Devolution and the implications of Scottish independence HM Government 2013d Scotland analysis EU and international HM Government 2013e Scotland analysis Financial Services and banking HM Government 2013f Scotland analysis Macroeconomic and fiscal performance HM Government 2014a Scotland analysis Assessment of a sterling currency union HM Government 2014b Scotland analysis Work and pensions HM Government 2013 Whole of Government Accounts 2011-12 HM Treasury 2013 Unfunded commitments in Scotland\u2019s Future ICAS 2014 Scotland\u2019s Tax Future Taxes Explained IFS 2013 Fiscal sustainability of an independent Scotland IFS 2014 The next five years look better, but tough choices remain for Scotland Institute of Chartered Accountants May 2014 Scotland\u2019s Tax Future Taxes Explained Jefferies 2013 Scottish Independence Straw man or something to worry about Keating, M and Harvey, M"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", "0  Purchase of goods and services  8  163"], ["2014-treasury-dec-36048_Cm_8774.txt", " When procuring specialised banking services, organisations should first check whether the new Government Banking Service is able to provide them"], ["2014-treasury-dec-PESA_2014_-_print.txt", " It includes current grants and subsidies paid to the private sector"], ["2014-treasury-dec-FSCS_annual_report_2014_print.txt", " As we reported to the industry in our Plan and Budget 201415, we currently expect this to amount to 100m and will levy for this at the same time as the annual interest charge"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " New section 455B provides a new anti-avoidance rule to counteract loan-related tax advantages\u2019 arising from relevant avoidance arrangements\u2019, by way of just and reasonable adjustments to credits and debits under Part 5"], ["2014-treasury-dec-PU1667_Tax-Free_Childcare__consultation_on_childcare_account_provision.txt", "2 The full range of options are   Government provider new option  childcare accounts would be provided by government, either through NSI using its existing banking infrastructure and service capabilities, or within HMRC"], ["2014-treasury-dec-Russia.txt", " His duties as a Member of the Council of the Russian Federation ended in September 2017"], ["2014-treasury-dec-government_financial_reporting_manual_201314.txt", "2  Supply is granted on an annual basis, voted in Estimates and in the Appropriation Acts Budget Act in Northern Ireland"], ["2014-treasury-dec-PESA_2014_-_print.txt", " Social protection Total Wales Total Great Britain Northern Ireland 4"], ["2014-treasury-dec-Diverted_Profits_Tax.txt", "  6  For the purposes of subsection 3b, the resulting reduction in the first party\u2019s liability to a relevant tax is  A  TR  where A is the amount of the increase in expenses or reduction in income mentioned in subsection 3a, and TR is the rate at which, assuming the first party has profits equal to A chargeable to the relevant tax for the accounting period, those profits would be chargeable to that tax"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", " However, the National Accounts treat such grants as capital expenditure as they do finance the creation of an asset in the wider economy and therefore are not part of the current deficit"], ["2014-treasury-dec-INHERITANCE_TAX_SIMPLIFYING_CHARGES_ON_TRUSTS_AND_NEW_RULES_TO_TARGET_AVOIDANCE_THROUGH_THE_USE_OF_MULTIPLE_TRUSTS.txt", " This amendment resolves an anomaly in IHTA which adversely affects property left in trust, where the trust is wound up quickly and an appointment of the property is made to the spouse or civil partner"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " The amended section now uses the term income deduction instead of expenditure"], ["2014-treasury-dec-20140308_bailin_mandatory_compensation_CONSULTATION_DRAFT_FINAL__2_.txt", " 4 In making the assessment of the actual treatment required by regulation 73, the independent valuer must assume that relevant securities would have a a value specified in the order b a value calculated by reference to criteria specified in the order"], ["2014-treasury-dec-DISCLOSURE_OF_TAX_AVOIDANCE_SCHEMES.txt", "  316C Section 316B subsequent judicial rulings 1  This section applies if a information about notifiable arrangements, or proposed notifiable arrangements, is published under section 316B, b at any time after the information is published, a ruling of a court or tribunal is made in relation to tax arrangements, and c HMRC is of the opinion that the ruling is relevant to the arrangements"], ["2014-treasury-dec-44369_Cm_8958_print_ready.txt", "3 The PFI projects provide for a variety of waste facilities including recycling, collections, residual treatment and disposal, and local authorities determine which technology is most appropriate locally"], ["2014-treasury-dec-131010_Letter_and_annexes_from_HMT_to_Govt_Actuary_2.txt", " Sustainability The Directions should ensure that, for each scheme, the measurement of changes in the cost of the scheme against the employer cost cap as envisaged in Section 124b of the Act and as required by Section 125 of the Act includes effects of scheme experience and future valuation assumptions differing from the assumptions used to determine the employer cost cap"], ["2014-treasury-dec-supplementary_estimates_and_new_estimates_2013_14_120214_correction.txt", "  7,700,000  Total change in Resource DEL Voted  7,700,000  Additional funding from Reserve for i Improvements to Statistical outputs, ii improvements to Systems  Capability, and iii User Experience  Functionality"], ["2014-treasury-dec-IFRS_9_Financial_Instruments_-_public_sector_application_guidance__Decem....txt", "2  When IFRS 9 is introduced, the budgeting treatment for financial instruments is expected to be as consistent as possible for debt instruments across the board and equity instruments across the board, irrespective of the determined financial reporting treatment"], ["2014-treasury-dec-44369_Cm_8958_accessible.txt", " Recommendation The department should identify those local highway authorities that carry out maintenance less efficiently and target the Highways Maintenance Efficiency Programme at them"], ["2014-treasury-dec-FRAB_121_minutes.txt", " That said they would not want unnecessary differences so may need to reassess"], ["2014-treasury-dec-government_financial_reporting_manual_201314.txt", "  Chapter 14, Page 6  Issue 2  UNCLASSIFIED FINANCIAL REPORTING MANUAL 2013-14  WHOLE OF GOVERNMENT ACCOUNTS  Revenue from taxes and duties 14"], ["2014-treasury-dec-FRAB__120__02_-_IFRS_13_-_Appendix_B.txt", "  UNCLASSIFIED  Page 13 of 23  of EUapplied amend IAS 16  UNCLASSIFIED Appendix B  Illustrative Exposure Draft 3 April 2014  FRAB 120 02  Proposed amendments to the Government Financial Reporting Manual Introduction An amendment to each of the following chapters is proposed Chapter 6, Applicability of accounting standards Chapter 7, Further guidance on accounting for assets and liabilities  Why the amendments are proposed The amendments proposed in this exposure draft seek to amend the FReM to incorporate the financial reporting principles contained in IFRS 13 where it is appropriate for them to be applied"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", "25 million from 6 April 2014"], ["2014-treasury-dec-Wales_Bill_-_Explanatory_Notes_-_Report_Stage_-_Welsh_Language_Version_10_6_14_pdf.txt", "  Mae adran 116C1a yn darparu ar gyfer gallu diwygio Rhan 4A drwy Orchymyn yn y Cyfrin Gyngor i ddarparu ar gyfer datganoli trethi ychwanegol i\u2019r Cynulliad"], ["2014-treasury-dec-budget_2014_distributional_analysis.txt", "G Average impact of Universal Credit in steady state\u2019 by income distribution modelled in 2014-15, as a percentage of net income 4  3  2  1  0  -1 Bottom Decile  2  3  4  5  6  7  Equivalised Net Income Decile  8  9  Top Decile  Source Department for Work and Pensions Policy Simulation Model"], ["2014-treasury-dec-promoters_of_tax_avoidance_schemes_amendment_of_return_to_take_account_of_relevant_judicial_rulings_and_dotas.txt", " 3 For the purposes of paragraph 13 a partnership return, or appeal in respect of a partnership return, is made on the basis that a particular tax advantage results from particular tax arrangements if a it is made on the basis that an increase or reduction in one or more of the amounts mentioned in section 12AB1 of TMA 1970 amounts in the partnership statement in a partnership return results from those tax arrangements, and b that increase or reduction results in that tax advantage for one or more of the relevant partners"], ["2014-treasury-dec-INHERITANCE_TAX_SIMPLIFYING_CHARGES_ON_TRUSTS_AND_NEW_RULES_TO_TARGET_AVOIDANCE_THROUGH_THE_USE_OF_MULTIPLE_TRUSTS.txt", "  DETAILS OF THE CLAUSE 2"], ["2014-treasury-dec-FRAB__120__07_-_Annex_C_-_FT_ARM_14-15.txt", "    The title page must not be combined with a contents page, preface, or contain any other text or images"], ["2014-treasury-dec-Russia.txt", "  Yevhenovych 5 KHAKIMZIAN, Igor, Evgenevich 6 KHAKIMZIAN, Ihor, Yevhenovych 7 KHAKIMZIANOV, Ihor, Yevhenovych 8 KHAKIMZYANOV, Igor, Evegenevich Nationality Ukrainian Address Russian Federation"], ["2014-treasury-dec-FRAB__119__02_-_IFRS_13_Fair_Value_Measurement.txt", "  Page 3 of 7  FRAB 119 02 13 DECEMBER 2013  measurements would not provide the right incentives to those charged with the stewardship of assets to maintain the service potential of those assets, and the capital charging regime that used to be widespread throughout the public sector was also dependent on current valuations to ensure that entities were incentivised to utilise assets in an efficient and effective manner by charging them on asset holidings"], ["2014-treasury-dec-36048_Cm_8774.txt", " The Treasury has continued to work proactively with Government departments and the Government Banking Service to reach our collective goal"], ["2014-treasury-dec-45502_Cm_8988_Accessible.txt", " This group was chaired by the Permanent Secretary of the Ministry of Defence"], ["2014-treasury-dec-Yemen.txt", " Address Sana\u2019a, Yemen"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", "  Salaries and pension entitlements of HM Treasury Ministers and senior management 6"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", " These increases will be offset at  Supplementary Estimates in future years so are excluded from spending totals"], ["2014-treasury-dec-44695_Autumn_Statement__Print_ready_.txt", "25 a week the actual amount will be set in autumn 2015"], ["2014-treasury-dec-elps_annex_final.txt", "  If the policy has a commutation option on a guarantee period see paragraph 191 and the Equitable Life data includes a commutation payment on the past death of an annuitant, a commutation payment for the Comparator is calculated"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", "4 billion, resulting in a gain of 1"], ["2014-treasury-dec-Scotland_analysis__Fiscal_policy_and_sustainability.txt", " It would also be very likely to spike higher in the event that an independent Scotland faced an economic or financial crisis, or lost credibility in its ability to repay its debts"], ["2014-treasury-dec-OLD_complete_v3.txt", "  The change is not expected to have any impact on family formation, stability or breakdown"], ["2014-treasury-dec-supplementary_estimates_and_new_estimates_2013_14_120214_correction.txt", "  9,000,000  Total change in Resource AME Voted  Section A Core Treasury - a net reduction comprising an increase of 540,000 arising from a transfer from the Cabinet Office offset by an increase in income of 4,000,000"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " Example 2 M is an existing member of an LLP at 6 April 2014 who has not previously contributed capital to the LLP"], ["2014-treasury-dec-supplementary_estimates_and_new_estimates_2013_14_120214_correction.txt", " The cost of items purchased is met by the employee however the Department pays an annual fee to a third party provider for the operation of the contract"], ["2014-treasury-dec-140808_Housing_Zones_Prospectus.txt", " d The impact in terms of amount requested and number of homes delivered"], ["2014-treasury-dec-PU1624_final__web_.txt", "8 Administration budgets are simply a sub-set of Resource DEL and share most of the characteristics of DEL"], ["2014-treasury-dec-Humber_EZ_-_Green_port_Hull_site.txt", "3m  888  Sl  HEDO N ROA D  2"], ["2014-treasury-dec-Wales_Bill_-_Explanatory_Notes_-_Report_Stage_-_Final_10-6-14.txt", "  Subsection 7 specifies that the 500m limit applied to the aggregate outstanding of principal sums borrowed under the existing section 121 now applies to the extended borrowing powers listed in new section 1211 that is, it does not include borrowing for capital expenditure under the new subsection 1A"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", " The NSI finances a part of the government\u2019s borrowing by selling investment products to retail savers and investors"], ["2014-treasury-dec-FRAB__120__Minutes_of_meeting.txt", " Andrew Baigent asked if the Treasury\u2019s intention was to seek the Board\u2019s advice before obtaining a Ministerial position"], ["2014-treasury-dec-main_supply_estimates_2014_2015_web.txt", " Recoveries from the National Insurance Fund for the cost of Social Security Commissioners income from National Insurance Fund received by HM Courts and Tribunals Service receipts in relation to tribunals received by HM Courts and Tribunals Service receipts in relation to the Scottish Criminal Injuries Compensation Appeals Panel remitted to the HM Courts and Tribunals Service"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " This change is part of a wider review of certain parts of the partnership rules announced in Budget 2013"], ["2014-treasury-dec-FSCS_annual_report_2014_web.txt", " During 201314, the levies we received totalled 1"], ["2014-treasury-dec-Public_Spending_Statistics_July_2014_consolidated_revised.txt", " These data are shown in Chapters 7 and 8 respectively"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", " Consequently, there is a geographic concentration of mortgages secured on properties in London and the South-East representing 42 2012 42 of the book"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", "technicalquerieshmrc"], ["2014-treasury-dec-New_Clause_1.txt", "  356NC  Restriction on credits to be brought into account  1  Credits in respect of exchange gains from the contractor\u2019s loan relationships may not be brought into account for the purposes of Part 5 of CTA 2009 loan relationships in any way that results in an increase of what would otherwise be the contractor\u2019s ring fence profits, but this is subject to subsections 2 to 4"], ["2014-treasury-dec-EU_finances_2014_final.txt", " 3  The 2013-2014 estimated outturn figure is fully consistent with the Office for Budget Responsibility\u2019s December 2014 forecast"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", "6  Net book value at 31 March 2013  6"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_print.txt", " Benefits received and receivable as an incentive to enter into an operating lease are also spread on a straight line basis over the lease term"], ["2014-treasury-dec-39796_Cm_8847_Accessible.txt", " It will be clear on roles and responsibilities, set out how the organisations will work together in pursuit of the 1 trillion target and provide a single joint action plan for promoting UK exports centrally and at overseas Posts"], ["2014-treasury-dec-OLD_complete_v3.txt", "  Impact on business including civil society organisations  This measure will affect up to 200 companies"], ["2014-treasury-dec-FSCS_annual_report_2014_web.txt", "uk General enquiries should be addressed to The Financial Services Compensation Scheme 10th Floor Beaufort House 15 St Botolph Street London EC3A 7QU Email enquiriesfscs"], ["2014-treasury-dec-07._2013-14_DEPARTMENT_PURPLE.txt", " The figures appear in the final line of the first section on this page  Net Funds at 1st April Net Cash at Bank  These totals should be the same as the figures in the Statement of Financial Position   These totals should be the same as the figures in the Statement of Financial Position    Net Funds at 31st March Closing Balance  5  2013-14  DEPARTMENT PURPLE ILLUSTRATIVE TRUST STATEMENT  Department Purple  Trust Statement 201X-1Y Notes to the Trust Statement 1"], ["2014-treasury-dec-Depositor_preference_SI_30-6-14.txt", " In Schedule 2 to the Insolvent Partnerships Order 1994 modified provisions of Part 2 of, and Schedule B1 to, the Insolvency Act 1986 Administration as applied by Article 6b, in paragraph 25, in modified paragraph 731 a omit the or at the end of paragraph b b after paragraph b insert bb any ordinary preferential debt of the partnership is to be paid otherwise than in priority to any secondary preferential debts that it may have, c in paragraph c, for his debt substitute an ordinary preferential debt d at the end of paragraph c, insert or and e after paragraph c insert d would result in one preferential creditor of the partnership being paid a smaller proportion of a secondary preferential debt than another"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", " The bodies have been treated as if they had always been entirely owned by the public sector"], ["2014-treasury-dec-131217_Letter_and_annexes_from_Govt_Actuary_to_HMT_2.txt", " Direction 33 in the part of the directions below the sub-heading the valuation report employer contribution rate is not explicit on which year\u2019s PI order should be compounded with which discount rate to determine the rate of notional investment returns for a given year"], ["2014-treasury-dec-PSS_April_2014.txt", " This is the main annual release"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", " Assessment of any such misstatements would take into account these qualitative aspects as well as the size of the misstatement"], ["2014-treasury-dec-elps_main_doc_final.txt", " However it is highly likely that some policyholders will remain untraceable"], ["2014-treasury-dec-10459.Consolidated_Fund.for_web.txt", "0 million to former holders of offices, or to the surviving widows of former office holders"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", "  New subsection 5B defines tax charged contrary to EU law"], ["2014-treasury-dec-SDPR_Update_September_2014___published_as_Clarifications_.txt", "00  31-Dec-02  1-Apr-03  0"], ["2014-treasury-dec-Public_Spending_Statistics_July_2014_consolidated_revised.txt", " Economic affairs of which enterprise and economic development of which employment policies of which agriculture, fisheries and forestry of which transport 5"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", "43 In order to safeguard the economy for the long term, the government is continuing to take decisive action through monetary activism and credit easing, deficit reduction, reform of the financial system, and a comprehensive package of structural reforms"], ["2014-treasury-dec-FSCS_annual_report_2014_web.txt", " Administrative expenses of FSCS, however, reflect IAS 19 adjustments with a charge for the current service cost in the year"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " Paragraphs 21 and 22 include the special scheme returns and payments into Schedules 10 and 11 to Finance No 3 Act 2010 which prospectively amends Schedules 55 and 56 to Finance Act 2009 to provide for penalties for failure to make returns and payments"], ["2014-treasury-dec-PU1624_final__web_.txt", "  When departments may retain additional negative DEL income 7"], ["2014-treasury-dec-supplementary_estimates_and_new_estimates_2013_14_120214_correction.txt", " Transfer in of funding from the Department for International Development for the International Climate Fund Section C  10,942,000  iv"], ["2014-treasury-dec-44695_Autumn_Statement__Print_ready_.txt", "114 The government is now setting out its long-term capital commitments in key growthpromoting areas, underpinned by the long-term settlements set out in Spending Round 2013"], ["2014-treasury-dec-Modernising_the_taxation_of_corporate_debt_and_derivative_contracts.txt", " A Technical Note, setting out the framework of the changes and the Government\u2019s priorities in the light of consultation, was published on 8 April 2014"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " They raised concerns that the lower rate of tax was not being applied equitably and requested greater certainty on which to base their liability decisions, particularly in relation to fines"], ["2014-treasury-dec-government_financial_reporting_manual_201314.txt", "1 The following IFRS deal with accounting for other assets and liabilities, including provisions and contingencies IAS 2 Inventories IAS 19 Employee Benefits"], ["2014-treasury-dec-staff_survey_2013.txt", "  indicates a variation in question wording from your previous survey indicates statistically significant difference from comparison   Positive  All questions by theme  83  3  27  18  67  3  23  12  60  5  14  7  63  7  20  13  58  7  19  11  58  5  15  6  59  6  5  0  39  5  6  -1  Engagement B50"], ["2014-treasury-dec-Partnerships_Salaried_member_rules.txt", " If, for example, the LLP agreement provides that each division is insulated from the results of the other profits or losses, then all the members meet Condition A"], ["2014-treasury-dec-131010_Letter_and_annexes_from_HMT_to_Govt_Actuary_2.txt", "  HM Treasury will process your personal data in accordance with the DPW, and in the majority of circumstances this will mean that your personal data will not be disclosed to third parties"], ["2014-treasury-dec-government_financial_reporting_manual_201314.txt", " 25 Trading Funds in Northern Ireland "], ["2014-treasury-dec-FRAB__120__03_-_Annex_A__ITC_and_WG_Report.txt", "  Relevant activities are those that most significantly affect returns"], ["2014-treasury-dec-37630_Budget_2014_Web_Accessible.txt", " The legislation will make provision for the suspended elements to be reinstated should the Commission decision allow, and to enable revenue received as a result of the suspensions to be repaid where practicable"], ["2014-treasury-dec-FSCS_annual_report_2014_print.txt", " In addition I read all the financial and non-financial information in the Annual Report to identify material inconsistencies with the audited financial statements and to identify any information that is apparently materially incorrect based on, or materially inconsistent with, the knowledge acquired by me in the course of performing the audit"], ["2014-treasury-dec-scotland_analysis_fiscal_policy_and_sustainability_print.txt", " Their analysis was undertaken for the 2000-12 period during which North Sea revenues were more than three times higher as a proportion of GDP than they are now expected to be in the decade after independence"], ["2014-treasury-dec-Partnerships_Mixed_membership_partnerships__Alternative_investment_fund_managers__Transfer_of_assets___income_Streams_through_partnerships.txt", " Example 12 This is an example of a farming partnership where the landlord is represented by a corporate member"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " In determining what amounts fall within subsection 1b at any time in an accounting period, it is to be assumed that the accounting policy applied in drawing up the company\u2019s accounts for the period was also applied in previous accounting periods"], ["2014-treasury-dec-Public_Spending_Statistics_July_2014_consolidated_revised.txt", " 2 Transactions from 2008-09 onwards have been affected by financial sector interventions"], ["2014-treasury-dec-AS2014_data_sources_final.txt", "3 Overview of the OBR\u2019s central fiscal forecast Data Table shows overview of the OBR\u2019s central fiscal forecast"], ["2014-treasury-dec-PU1624_final__web_.txt", "81 If departments expect to obtain more negative RDEL income than provided for above, they should talk to the Treasury about whether they may retain all or part of the income without an adjustment to budgets"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", "  Asset Purchase Facility Facility created in January 2009 to increase the availability of corporate credit, in order to support the Bank of England\u2019s responsibilities for financial stability and monetary stability in the UK, and for monetary policy purposes"], ["2014-treasury-dec-OLD_complete_v3.txt", " Children\u2019s TV tax relief"], ["2014-treasury-dec-PU1719_HMT_Science_.txt", " This commitment to science and innovation has been strategic and long-term"], ["2014-treasury-dec-elps_annex_final.txt", "8  18 policy value at 31 December 1992 is assumed to be the first premium in the calculation of the Comparator Policy Value"], ["2014-treasury-dec-2902216_ScotlandAnalysis_Conclusion_acc2.txt", "7  By contrast, since an independent Scotland would be a new state, it would have to go through an accession process to become a member of the EU"], ["2014-treasury-dec-Statutory_exemption_for_trivial_benefits_in_kind.txt", " New Subsection 4 defines Condition C which provides that the exemption only applies if the BiK is not provided as part of a contractual obligation, including salary sacrifice arrangements"], ["2014-treasury-dec-EMB_expenses_and_hospitality_received_Jul-Sept_2013.txt", "13  Organisation Name Institute for Government  Type of Hospitality Received Reception  5  Dave Ramsden  Director General and Chief Economic Adviser, HM Treasury Business Expenses  July-September 2013 DATES  DESTINATION  PURPOSE  TRAVEL  Air 27"], ["2014-treasury-dec-PU1624_final__web_.txt", " It is for the department proposing a change to consult those concerned including HM Treasury and agree new policy, including the finance of that policy, before a proposal goes forward for collective consideration    The agreement on financing the downstream costs of new policy on another department may provide either that the costs be met by the originating department or that they be met by the department on which those costs fall    In the absence of explicit agreement to the contrary, the normal presumption is that the originating department will absorb the cost    Where consultation has not taken place, the strong presumption is that all costs, including those affecting other departments, will be absorbed by the department responsible for the new policy    Where the originating department absorbs the cost it should make budget transfers to affected departments covering the whole of the SR period    Where the costs fall, or come fully on stream, in the next SR period, it is for the departments that will meet the costs to conduct the SR discussions with the Treasury on funding in the next SR period"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", " To express business investment as a share of GDP, it is divided by the nominal measure of GDP"], ["2014-treasury-dec-Partnerships_Mixed_membership_partnerships__Alternative_investment_fund_managers__Transfer_of_assets___income_Streams_through_partnerships.txt", " AIFM partnerships should contact the unit for matters relating to the mechanism"], ["2014-treasury-dec-supplementary_estimates_and_new_estimates_2013_14_120214_correction.txt", "  653  National Savings and Investments  Supplementary Estimates, 2013-14  654  The Statistics Board  Supplementary Estimates, 2013-14  The Statistics Board Introduction This Supplementary Estimate is required for the following purposes Changes in budgets, non-budget voted provision and cash    Increases  Reductions  Total  Section A Additional funding from Reserve for i Improvements to Statistical outputs, ii improvements to Systems  Capability, and iii User Experience  Functionality"], ["2014-treasury-dec-37630_Budget_2014_Web_Accessible.txt", " Only fines below a 10 threshold would be considered eligible for the lower rate"], ["2014-treasury-dec-44695_Autumn_Statement__Print_ready_.txt", " The government welcomes the agreement of the Financial Stability Board\u2019s Total Loss Absorbing Capital proposal at the November G20 summit, which requires Global Systemically Important Banks to maintain sufficient loss absorbing capacity to help ensure an orderly resolution, which maintains continuity of critical functions and does not put government funds at risk"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", " Total pension entitlement"], ["2014-treasury-dec-45502_Cm_8988_Print.txt", " These implementation plans set out concrete actions required to strengthen the finance function across Government"], ["2014-treasury-dec-FSCS_annual_report_2014_print.txt", "  03072014 1436  Section 8 Enhancing FSCS Capabilities 75  Fostering international relations  FSCS continues to foster close relationships with its international counterparts"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", "  Paragraph 5 of new Schedule 4ZZB introduces paragraphs 6 to 8"], ["2014-treasury-dec-FSCS_annual_report_2014_web.txt", " Mrs Allington\u2019s financial adviser had mis-sold her investment products, and when he went out of business she wondered if she would ever see any of her money again"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", "  Probation Trusts All Probation Trusts ceased operations on 1 June 2014"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", "  RESOLUTION 42  FINANCE BILL 2014 CLAUSE 68 SCHEDULE 13  19"], ["2014-treasury-dec-37630_Budget_2014_Web_Accessible.txt", "51 Increased Pension Flexibility  The government will legislate to allow those with a defined contribution pension to draw down from it after age 55 from April 2015, subject to their marginal rate of income tax"], ["2014-treasury-dec-Country_and_Regional_Analysis_November_2014_Combined.txt", "ukonsdatasets-and-tablesdataselector"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " Paragraph 7 of Schedule A amends section 13 of TCGA 1992, which treats gains accruing to non-UK resident companies as if a proportionate amount had accrued to UK participators in the company"], ["2014-treasury-dec-SDPR_Update_September_2014___published_as_Clarifications_.txt", " 68 Table 17 Equitable Life Reversionary bonus rates for German business "], ["2014-treasury-dec-OLD_complete_v3.txt", " This transition began in April 2012"], ["2014-treasury-dec-Diverted_Profits_Tax.txt", " The first rule will be subject to an exemption based on the level of the foreign company\u2019s or a connected company\u2019s total sales revenues from all supplies of goods and services to UK customers not exceeding 10 million for a twelve month accounting period"], ["2014-treasury-dec-Depositor_preference_SI_30-6-14.txt", " Article 36 ensures that any existing building society rule dealing with members\u2019 entitlement to participate in the distribution of surplus assets after creditors have been paid when a building society is wound up or dissolved by consent will not apply if the building society is wound up or dissolved after the Order comes into force"], ["2014-treasury-dec-FRAB__120__07_-_Annex_C_-_FT_ARM_14-15.txt", " The assessment under IFRIC 4 should be done when the arrangement is first entered into, and should be re-assessed where the contract terms change or where the nature of the underlying asset changes"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", "82 CGT private residence relief  As announced at Autumn Statement 2013, the government will legislate to reduce the final period exemption from 36 months to 18 months in most cases from 6 April 2014"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " Where the disposal is other than at arms\u2019 length, the relief is withdrawn entirely"], ["2014-treasury-dec-37630_Budget_2014_Web_Accessible.txt", "  60  Budget 2014  Table 2"], ["2014-treasury-dec-FRAB_121_07_IFRS_13_annex_exposure_draft_of_proposed_amendments_to_FReM.txt", " Some IFRSs require or permit entities to measure or disclose the fair value of assets, liabilities or their own equity instruments"], ["2014-treasury-dec-Modernising_the_taxation_of_corporate_debt_and_derivative_contracts.txt", " Paragraph 103 requires credits or debits amounting to the overall transitional adjustment to be brought into account for the relevant accounting periods"], ["2014-treasury-dec-PU1738_print_CMYK.txt", "2 Further details on spending in recent years are given in tables C"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " The amended subsection 84A prevents these rules from applying to chargeable gains and allowable losses on a chargeable non-resident disposal of a UK residential property interest"], ["2014-treasury-dec-survivor-benefits-in-occupational-pension-schemes-annex-b.txt", " As mentioned above, the cashflow impact is highly uncertain"], ["2014-treasury-dec-freedom_and_choice_in_pensions_print_210314.txt", "11 The government wants to make the system for how people take their defined contribution pension savings much simpler and allow them a greater amount of choice about how they access their savings"], ["2014-treasury-dec-FRAB__119__08_-_Annex_F_Chapter_05_Form_and_content__2013-14.txt", " To ensure consistency and comparability, reporting entities should prepare their Statements of Financial Position in accordance with the format shown below, with additional line disclosure as necessary so as properly to Chapter 5, Page 14  Issue 1  FINANCIAL REPORTING MANUAL 2013-14  FORM AND CONTENT OF ANNUAL REPORT AND ACCOUNTS  reflect the entitys financial position, capital and reserves"], ["2014-treasury-dec-EEA_Accounts_2013-14_-_web.txt", " Typically, this arrangement results in the EEA paying fixed rate interest on the foreign currency it has acquired, hedging the fixed interest income being earned in the same currency earned through the asset held"], ["2014-treasury-dec-Alcohol_duty_-_registration_of_alcohol_wholesalers.txt", " The test criteria will be set out in the public notice"], ["2014-treasury-dec-Payment_systems_regulator_IA.txt", " The regulator will have the power to mandate direct access to payments infrastructure, which is currently denied to new, challenger payment service providers"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " The main objective is to counteract contrived arrangements used by large groups typically multinational enterprises that result in the erosion of the UK tax base"], ["2014-treasury-dec-Service_Transformation_Challenge_Panel_-_Terms_of_Reference.txt", " The Panel is made up of independent representatives drawn from across the public, private and voluntary, community and social enterprise sectors"], ["2014-treasury-dec-Efficiency_and_reform_in_the_next_Parliament.txt", "html  9  Where we are now December 2014 In May 2010 the Government embarked on an ambitious efficiency and reform agenda"], ["2014-treasury-dec-New_Clause_1.txt", " Territorial sea is defined by section 1170 of CTA2010"], ["2014-treasury-dec-OOTLAR_19_March_2014__1_.txt", " Finally, the threshold in the comparative tax rate test will be reduced from 75 per cent to 65 per cent of the UK additional rate"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", "19 This government\u2019s fiscal strategy has allowed the automatic stabilisers to operate, supporting the economy"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_web.txt", "0  The above operating lease relates to the Money Advice Service office at 120 Holborn"], ["2014-treasury-dec-OOTLAR_19_March_2014__1_.txt", "  15  The eligibility conditions for the cash basis are linked to the VAT registration threshold in place at the end of the relevant tax year"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", "49 At 31 March 2014, the shares were valued at 41"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", " In these situations, IFRS 9 would not be applied in full"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", " With a 1 surplus under the same scenario, by 2035-36 debt falls by around 30 of GDP from its peak"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " To ensure that the cost of the Levy can be offset to the greatest extent, the Road Vehicles Construction and Use Regulations 1986 are being amended"], ["2014-treasury-dec-AS2014_data_sources_final.txt", "inmospinewuploadnadPR28nov14"], ["2014-treasury-dec-Treasury_minutes_print.txt", " Background resources  NAO report Major Projects Report 2013 - Session 2013-14 HC 817-1  NAO report Equipment Plan 2013 to 2023  Session 2013-14 HC 816  PAC report Ministry of Defence Equipment Plan 2013-23 and Major projects Report 2013 Session 2013-14 HC 1060  3 Committee of Public Accounts conclusion The department does not yet fully understand the reasons for the 1"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", " Properties that are on-SOFP by virtue of IFRIC 4 i"], ["2014-treasury-dec-promoters_of_tax_avoidance_schemes_amendment_of_return_to_take_account_of_relevant_judicial_rulings_and_dotas.txt", " This includes, for example, circumstances relating to other reliefs and allowances that might affect the final amount of tax due, to the extent that they have not already been taken into account against other liabilities"], ["2014-treasury-dec-10348-Contingencies_fund.for_web.txt", " No interest is payable by departments on advances made from the Contingencies Fund"], ["2014-treasury-dec-FSCS_annual_report_2014_web.txt", "  Also as part of the transition to IFRS, the FSCS directors have taken the opportunity to reassess the basis of preparation for the financial statements"], ["2014-treasury-dec-Russia.txt", " Oleksandr Yanukovych is the beneficiary owner of companies which conduct business in the separatist regions of the Donbas"], ["2014-treasury-dec-FRAB__120__07_-_Annex_C_-_FT_ARM_14-15.txt", " In addition, the FReM requires that NHS foundation trusts publish  sickness absence data"], ["2014-treasury-dec-OOTLAR_19_March_2014__1_.txt", " This legislation will have effect for disposals that occur on or after 1 April 2014"], ["2014-treasury-dec-Cm_8869_Scotland_Analysis.txt", " It wouldn\u2019t provide economic security for Scotland or for the rest of the UK sharing the pound is not in the interests of either the people of Scotland or the other parts of the UK"], ["2014-treasury-dec-Tackling_marketed_tax_avoidance.txt", " Alteration of Assessment 40"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", " The cost of the salaries of ministers and special advisers was 5"], ["2014-treasury-dec-Wales_Bill_-_Impact_Assessment_-_Report_Stage_-_Welsh_Language_Version_10_6_14_pdf.txt", " Yn flaenorol, roedd Llywodraeth Cymru a Llywodraeth y DU wedi cytuno ar broses ar y cyd i adolygu lefelau cydgyfeirio gyda chyllid Cymru ym 1 Mae gan Weithrediaeth Gogledd Iwerddon reolaeth dros gyfraddau dosbarth a chyfraddau rhanbarthol sydd, gyda'i gilydd, yn cyfateb i gyfraddau busnes a threth gyngor yng ngweddill y DU"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_web.txt", " This has included working with DETI, as lead department, on public consultation and related action plans"], ["2014-treasury-dec-44369_Cm_8958_accessible.txt", " Going forward, the department\u2019s funding for Waste Infrastructure Grant has been fully allocated and the objectives of the programme should be met"], ["2014-treasury-dec-FRAB__119__08_-_Annex_H_-_2014-15_FReM.txt", " Heritage assets are those assets that are intended to be preserved in trust for future generations because of their cultural, environmental or historical associations"], ["2014-treasury-dec-scotland_analysis_fiscal_policy_and_sustainability_print.txt", " GDP growth required to offset the debt-to-GDP gap The Scottish Government has argued that an independent Scotland would achieve higher levels of growth as an independent country, which would reduce the size of the required fiscal consolidation"], ["2014-treasury-dec-44695_Accessible.txt", " Finance Bill 2015 42, 43 2"], ["2014-treasury-dec-PN_February_2014_II.txt", "pdf Data on many other countries\u2019 international reserves and foreign currency liquidity are also available on the IMF\u2019s website httpwww"], ["2014-treasury-dec-PESA_2014_-_print.txt", "4 billion in 2009-10, 1"], ["2014-treasury-dec-AS2014_policy_costings_final.txt", "  Costing The costing is estimated by applying the pre- and post-measure tax regimes to the tax base"], ["2014-treasury-dec-survivor-benefits-in-occupational-pension-schemes-annex-b.txt", " However, for simplicity the approach for the scheme valuation is to assume that all male members have female partners and vice versa"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", "  419  6  Consultation draft Schedule 1  Private residence relief  4 After subsection 1 insert 2  7  In sections 222 to 224, as applied by subsection 1, references to the individual, in relation to a the occupation of the dwelling-house or part of the dwellinghouse, b residence in a territory, or c meeting the day count test, are to be taken as references to B"], ["2014-treasury-dec-Diverted_Profits_Tax.txt", " Subsection 5 provides clarification on a reference to activity of the avoided PE or the foreign company at subsection 1c"], ["2014-treasury-dec-budget_2014_data_sources.txt", "2 per year, 2 General economy inflation of 2"], ["2014-treasury-dec-44695_Autumn_Statement__Print_ready_.txt", "7 of total issuance will be issued by mini-tender  National Savings and Investments A"], ["2014-treasury-dec-MCD_draft_regulations.txt", " 5 A lender or credit intermediary must not use the term independent advice or independent advisor in the course of providing advisory services unless  40  a the lender or credit intermediary considers a sufficiently large number of credit agreements available on the market and b if the number of lenders considered is less than a majority of the market, the lender or credit intermediary is not remunerated for those advisory services by one or more creditors"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_web.txt", "  Rainy day\u2019 savings Our research5 found that some 16 million people in the UK had no rainy day\u2019 savings to fall back on in the event of unplanned costs  such as the washing machine breaking down or needing a new pair of glasses  or a sudden drop in income"], ["2014-treasury-dec-OOTLAR_19_March_2014__1_.txt", " The impact of increased choice and flexibility for ISA investors will depend upon the circumstances of each provider"], ["2014-treasury-dec-FSCS_annual_report_2014_print.txt", " Extracts from these summaries are shown within the Annual Report"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", "3 - Provision for impairment of receivables"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", " The Treasury has struggled to combine UKAR\u2019s reconciliation of its Statement of Cash Flows with the remainder of the Group due to methodological differences in its presentation"], ["2014-treasury-dec-DISCLOSURE_OF_TAX_AVOIDANCE_SCHEMES.txt", " Subsections 4, 5 and 6 of section 310C deal with the situation where there is more than one promoter in relation to the notified scheme"], ["2014-treasury-dec-elps_main_doc_final.txt", "  2  And that did not become a claim prior to 1 January 1993"], ["2014-treasury-dec-OLD_complete_v3.txt", " A new regime-wide anti-avoidance rule will be introduced into each of Parts 5 and 7, which will counter arrangements entered into with a main purpose of obtaining a tax advantage by way of the loan relationships or derivative contracts rules"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " There are special rules at new section 236R paragraph 49 below to prevent trustees failing these conditions as a result of certain common commercial provisions"], ["2014-treasury-dec-FRAB__119__08_-_Annex_H_-_2014-15_FReM.txt", "9 The Treasurys WGA Accounting Officer shall prepare a Governance Statement in relation to the preparation of WGA in a form to be agreed by HM Treasury"], ["2014-treasury-dec-OLD_complete_v3.txt", " The future of that allowance will be considered as part of the wider work on allowances being taken forward through the Review of the Fiscal Regime"], ["2014-treasury-dec-Public_Service_Pensions_Valuations_and_Employer_Cost_Cap_Directions_2014_archived_version.txt", " Employer contribution rate 29"], ["2014-treasury-dec-PU1624_final__web_.txt", "48 No special treatment applies where a department has a creditor in respect of the acquisition of a capital asset"], ["2014-treasury-dec-SDPR_Update_September_2014___published_as_Clarifications_.txt", "  Tolerance Level for AWP Scaling Upper Limit  No upper limit currently applies"], ["2014-treasury-dec-Russia.txt", " Remains active in supporting separatist policies"], ["2014-treasury-dec-SDPR_Update_September_2014___published_as_Clarifications_.txt", "0  31122007  01-Jan-08  31-Jul-08  23-Oct-08  31-Mar-09  0"], ["2014-treasury-dec-Note_on_HMRC_condocs_published_180614.txt", " Reimbursed expenses We\u2019re particularly pleased this is being taken forward"], ["2014-treasury-dec-elps_main_doc_final.txt", " Included with this letter will be a form that should be completed in order to apply for a Review"], ["2014-treasury-dec-OOTLAR_19_March_2014__1_.txt", " This measure is consistent with the Government\u2019s wider objective to support small innovative companies with high growth potential"], ["2014-treasury-dec-OOTLAR_19_March_2014__1_.txt", "2 of the Budget document and have been certified by the Office for Budget Responsibility"], ["2014-treasury-dec-freedom_and_choice_in_pensions_print_210314.txt", " Everybody\u2019s circumstances are unique and it should not be for the State to dictate how someone should have to spend their savings"], ["2014-treasury-dec-OOTLAR_19_March_2014__1_.txt", " Schedule 36 of Finance Act 2008 provides information powers for HMRC to ask for information in order to establish a taxpayer\u2019s tax position"], ["2014-treasury-dec-government_financial_reporting_manual_201314.txt", "  Income and expenditure reserve 5"], ["2014-treasury-dec-Russia.txt", " Organisation Name JOINT-STOCK COMPANY ALMAZ-ANTEY CORPORATION a"], ["2014-treasury-dec-supplementary_estimates_and_new_estimates_2013_14_120214_correction.txt", " The following individuals are responsible for the expenditure within this Estimate Accounting Officer  Catherine Brown  Catherine Brown has personal responsibility for the proper presentation of the department's resource accounts and their transmission to the Comptroller  Auditor General, and is also responsible for the use of public money and stewardship of assets"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", " 96 Note 37 - PFI and LIFT - additional information "], ["2014-treasury-dec-03._2013-14_DEPARTMENT_YELLOW.txt", " In addition, although not a separate voted limit, any breach of the administration budget will also result in an excess vote"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", " For 2013-14 and beyond, Treasury requires public sector bodies to report arrangements whereby individuals are paid through their own companies and so are responsible for their own tax and NI arrangements"], ["2014-treasury-dec-FSCS_annual_report_2014_print.txt", " Deposits in all currencies are covered"], ["2014-treasury-dec-OOTLAR_19_March_2014__1_.txt", " The legislation will make provision for the suspended elements to be reinstated should the Commission decision allow, and to enable revenue received as a result of the suspensions to be repaid"], ["2014-treasury-dec-OLD_complete_v3.txt", "  Current law Under section 58D and Schedule 6B Finance Act FA 2003, transactions involving interests in more than one dwelling can attract SDLT relief which reduces the amount of tax payable, subject to a minimum of 1 per cent of the chargeable consideration for the transaction"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " New sections 28A2 and 3 specify the provisions which apply to determine whether the requirements in section 28A1 are met and explain the meaning of tax year"], ["2014-treasury-dec-PESA_2014_-_print.txt", "4 Protection of biodiversity and landscape 5"], ["2014-treasury-dec-scotland_analysis_fiscal_policy_and_sustainability_print.txt", " It is exactly these sorts of challenges that the UK\u2019s fiscal union acts to smooth"], ["2014-treasury-dec-INHERITANCE_TAX_SIMPLIFYING_CHARGES_ON_TRUSTS_AND_NEW_RULES_TO_TARGET_AVOIDANCE_THROUGH_THE_USE_OF_MULTIPLE_TRUSTS.txt", "  DETAILS OF THE CLAUSE AND SCHEDULE Clause X 2"], ["2014-treasury-dec-201409forecomp.txt", "com  020 7324 2861  Commerzbank  Peter Dixon  Peter"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", "7 billion in relation to welfare benefit balances, with most of the remaining provisions reflected in local government accounts"], ["2014-treasury-dec-DEFERRED_ENTREPRENEURS_RELIEF_ON_INVESTED_GAINS.txt", " By allowing potential investors to benefit both from the deferral of gains and from ER on those same gains this measure will encourage more investment in business via EIS and SITR"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", " Intra-government balances included National Insurance contributions which would otherwise form part of tax revenue of 11"], ["2014-treasury-dec-PU1666_Help_to_Buy_mortgage_guarantee_scheme_quarterly_stats.txt", " 7 Help to Buy mortgage guarantee completions in England are proportionally lower, with 80 of completions compared to an 85 share of overall UK residential mortgage completions"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " Alcohol duty fraud in the UK costs taxpayers an estimated 1"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", "  Subsection 1 of Clause X contains the new sections"], ["2014-treasury-dec-2902216_ScotlandAnalysis_Conclusion_acc2.txt", " The terms of EU membership also require complete agreement from all 28 Member States  it would only take one state to  object for the process to be held up"], ["2014-treasury-dec-banking_reform_impact_assessment_05072014.txt", " The IA on the ring-fencing measures in the Banking Reform Bill can be found here httpswww"], ["2014-treasury-dec-INHERITANCE_TAX_EXEMPTION_FOR_EMERGENCY_SERVICE_PERSONNEL_ETC.txt", " It also defines the nature of the exemption, and inserts a reference to the definition of emergency in section 153A IHTA"], ["2014-treasury-dec-PU1638_policy_costings_bud_2014_with_correction_slip.txt", " To The tax base for this measure is all passengers currently subject to APD and travelling to destinations more than 4000 miles from London, or aboard luxury jets subject to the higher rate"], ["2014-treasury-dec-FRAB__119__08_-_Annex_I1_-_DEPARTMENT_YELLOW_2014-15.txt", " Statement of accounting policies These financial statements have been prepared in accordance with the 201X-1Y Government Financial Reporting Manual FReM issued by insert name of issuing authority"], ["2014-treasury-dec-AS2014_policy_costings_final.txt", "  The tax base The tax base is estimated using a number of sources, including   HMRC administrative data    the National Travel Survey    the Annual Survey of Hours and Earnings, and    the Labour Force Survey  The tax base is then grown in line with OBR determinants"], ["2014-treasury-dec-UK-China_policy_outcomes.txt", " The UK and China are delighted to see that the NDRC and BIS have signed a Memorandum of Understanding on Enhancing Cooperation in Bilateral Investment and a Memorandum of Understanding on Enhancing Cooperation in Sectoral Investment and MofCom and BIS have signed a Memorandum of Understanding on the Establishment of the Mutual Investment Promotion Working Group under the framework of JETC in June 2014"], ["2014-treasury-dec-PU1616_OTS_employee_benefits_final_report.txt", " The extent of the benefits which it could cover would also need to be considered"], ["2014-treasury-dec-supplementary_estimates_and_new_estimates_2013_14_120214_correction.txt", " Fees for services provided for energy resilience purposes"], ["2014-treasury-dec-PU1624_final__web_.txt", " There are rules allowing departments to offset certain income against budgets when that helps management"], ["2014-treasury-dec-New_Clause_1.txt", " This effectively provides for the cost to the contractor\u2019s group as a whole"], ["2014-treasury-dec-BRRD_impact_assessment_revised.txt", " Other key non-monetised benefits by main affected groups\u2019  Taxpayers will be less exposed to the cost of future banking crises Resolution authorties will have the necessary tools to resolve failing institutions"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " The measure will allow intermediaries to have a greater role in processing Gift Aid claims on behalf of charities"], ["2014-treasury-dec-PU1624_final__web_.txt", " Money is not used as the medium of exchange, or is used for only a proportion of the transaction"], ["2014-treasury-dec-Final_IA_-_ring-fencing_and_depositor_preference.txt", " There is an exemption for measures dealing with systemic financial risk from the Better Regulation Executives One-in-One-Out Rule, 22 so the measures in this IA are therefore out of scope of the rule"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", "0bn of this amount was transferred into Military Equipment, and 1"], ["2014-treasury-dec-OOTLAR_19_March_2014__1_.txt", " Approximately 12,000 individuals are estimated to be indirectly affected by this measure through their interests in NNPs that purchase UK residential property, such as companies, partnerships including company members, and collective investment schemes"], ["2014-treasury-dec-201409forecomp.txt", "com  020 7552 5748  HSBC  Mark Millrine  mark"], ["2014-treasury-dec-Notice_Yemen_260221.txt", " Following the publication of the UK Sanctions List, information on the Consolidated List has been updated"], ["2014-treasury-dec-131010_Letter_and_annexes_from_HMT_to_Govt_Actuary_2.txt", "  Responses to this consultation should be sent to Sarah Deacon Sarah"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", "7 billion, and the associated liability for capital repayments was 36"], ["2014-treasury-dec-EEA_Accounts_2013-14_-_print.txt", " They have been applied consistently in dealing with items that are considered material to the accounts"], ["2014-treasury-dec-OLD_complete_v3.txt", " A Tax Impact Assessment was published with the original legislation contained within Finance Bill 2013 on 20 March 2013 and that assessment covers impact from these proposed amendments"], ["2014-treasury-dec-budget_2014_data_sources.txt", " The cash gains for typical higher rate taxpayers since 2010-11 also take changes in the higher rate threshold and the aligned NICs upper earnings limit into account"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " The amendment aligns the date with the current provisions in section 2344 of the Inheritance Taxes Act 1984"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_print.txt", "  39  40  The Money Advice Service Annual Review, Directors\u2019 Report and Financial Statements 201314  Three-year funding We have been working with our partner organisations to put in place new three-year funding agreements, in place of the existing annual arrangements"], ["2014-treasury-dec-FRAB_121_02_simplifying_and_streamlining_annual_report_and_accounts.txt", " Where not already including in other reporting, departments are also required to note how sustainable development is embedded in overall governance, decision making and assurance processes and how staff learning and participation is supported"], ["2014-treasury-dec-PESA_2014_-_print.txt", "9 shows total identifiable expenditure on services for each English region by sub-function for outturn period 2012-13 and    Table 10"], ["2014-treasury-dec-OLD_complete_v3.txt", " Economic impact Impact on individuals, households and families  The measure is not expected to have any significant economic impact"], ["2014-treasury-dec-Indicative_Exit_Payment_Regulations__for_publication__UPDATED_22_02_16.txt", " 3 any further delegation of the power to relax the restriction to be included here 11"], ["2014-treasury-dec-Treasury_minutes_print.txt", "uk Where third party material has been identified, permission from the respective copyright holder must be sought"], ["2014-treasury-dec-PU1719_HMT_Science_.txt", "3, with one in seven jobs 14"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " Paragraph 2 alters the Chapter overview to increase the number of accounting periods in which RFES can be claimed from 6 to 10"], ["2014-treasury-dec-UK_Sovereign_Sukuk_PLC_Offering_Circular.txt", "  Kingdom of Bahrain Each Joint Lead Manager has represented and agreed that it has not offered or sold, and will not offer or sell, any Certificates except on a private placement basis to persons in the Kingdom of Bahrain who are accredited investors\u2019\u2019"], ["2014-treasury-dec-131217_Letter_and_annexes_from_Govt_Actuary_to_HMT_2.txt", " Variation in interpretation of this point is less likely to have a material impact on valuation results than the choice between the current salary method and the average salary method"], ["2014-treasury-dec-Public_Spending_Statistics_July_2014_consolidated_revised.txt", "0 Northern Ireland Executive transfers between DEL and AME 0"], ["2014-treasury-dec-main_supply_estimates_2014_2015_web.txt", "  Estimates follow the budgeting treatment of income"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " This enables HMRC to obtain information about all monitored proposals and monitored arrangements that were in existence at the time the monitoring notice comes into effect and throughout the period that the promoter is monitored"], ["2014-treasury-dec-37630_Budget_2014_Web_Accessible.txt", "6 billion over the coming 2 financial years"], ["2014-treasury-dec-OOTLAR_19_March_2014__1_.txt", "  Operational impact m HMRC or other Other impacts  HM Revenue  Customs will incur a negligible one-off cost for changing alcohol duties"], ["2014-treasury-dec-MCD_draft_regulations.txt", " 2 In regulation 2 a after the definition of markets in financial instruments directive informationb insert mortgages directive information means confidential information received by the FCA or the PRA in the course of discharging its functions as a competent authority under the mortgages directive and b in the definition of single market restrictionsc, after paragraph ga insert gb articles 52 and 36 of the mortgages directive"], ["2014-treasury-dec-OOTLAR_19_March_2014__1_.txt", " However, there is a risk that the changes may deter some future BPRA projects"], ["2014-treasury-dec-main_supply_estimates_2014_2015_web.txt", " The Trust has therefore included a contingent liability in respect of corporation tax"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_web.txt", "4  Money Advice Accumulated Surplus  6,746"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", "199 and compensation paid to cover debt recovery costs under the Late Payment of Commercial Debts Interest Act 1998"], ["2014-treasury-dec-Carbon_price_floor_-_fossil_fuels_in_CHPs.txt", " This measure mitigates the impact of the CPF on CHP operations and provides a targeted means of reducing the cost of electricity for manufacturing sites that are supplied by carbon efficient CHPs"], ["2014-treasury-dec-FSCS_annual_report_2014_web.txt", "  However, we nonetheless continue to face a high degree of uncertainty about the likelihood and timing of possible failures, and the volume, types and timing of the claims that could arise"], ["2014-treasury-dec-44695_Autumn_Statement__Print_ready_.txt", "1bn  Over  to trans-Pennine connectivity A57, A61  to improve the condition of roads  260m to support over 190 flood defence projects   Broadband  Connection voucher scheme extended Leeds, Bradford and York  Factory Manchester new theatre   Broadband  Connection voucher scheme extended Manchester and Salford  WEST MIDLANDS  EAST MIDLANDS   Major   M1  to be raised to smart motorway throughout region"], ["2014-treasury-dec-promoters_of_tax_avoidance_schemes_amendment_of_return_to_take_account_of_relevant_judicial_rulings_and_dotas.txt", " Sub-paragraph 4 sets out the offences which are to be taken into account"], ["2014-treasury-dec-PU1678_final__1_.txt", " Resolution financing arrangements can only be used to absorb losses in place of creditors in bail-in once shareholders and creditors of the bank have absorbed losses or contributed towards recapitalisation to an amount equivalent to 8 of a bank\u2019s total liabilities"], ["2014-treasury-dec-Note_on_HMRC_condocs_published_180614.txt", "Office of Tax Simplification 1 Horse Guards Road London SW1A 2HQ  OTS Employee Benefits  Expenses project Brief comments on the HMRC consultative documents published 18 June 2014 HMRC published four condocs in June to take forward many of the OTS\u2019s recommendations in our recent EBE report"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " This provision amends s"], ["2014-treasury-dec-Efficiency_and_reform_in_the_next_Parliament.txt", " The areas outlined below are not mutually exclusive but highly interdependent"], ["2014-treasury-dec-Russia.txt", " POB Siva, Perm region, USSR now Russian Federation Nationality Russian Position Chief of the Joint Staff of the Collective Security Treaty Organisation CSTO Since November 2015"], ["2014-treasury-dec-scotland_analysis_fiscal_policy_and_sustainability_print.txt", " However, as Scotland analysis defence made clear, Scotland currently benefits from the security provided by all of the UK\u2019s 34 billion defence budget"], ["2014-treasury-dec-FRAB_121_07_IFRS_13_annex_exposure_draft_of_proposed_amendments_to_FReM.txt", " Assets which are held for their service potential are then assessed as being in use or surplus"], ["2014-treasury-dec-FRAB__119__08_-_Annex_H_-_2014-15_FReM.txt", " Construction to a necessarily high standard for legitimate reasons security for example should not be considered gold plating"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", " 8356 SIC 10 Government Assistance  No Specific Relation to Operating Activities "], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", " HM Treasury has had material transactions with UKAR and FSCS, including material loan balances and repayments as disclosed note 16 Loans and advances\u2019"], ["2014-treasury-dec-PU1616_OTS_employee_benefits_final_report.txt", " Some possibilities are noted below"], ["2014-treasury-dec-PN_April_2014.txt", "ukgovernmentorganisationshm-treasury"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", " 44 45  30  Budget 2014  3763002RedBookChap 1AB"], ["2014-treasury-dec-budget_2014_distributional_analysis.txt", "11 As detailed above, grouping households according to their expenditure can be a useful complement to grouping households by their income"], ["2014-treasury-dec-OLD_complete_v3.txt", " The annual allowance charge is charged at the individual\u2019s marginal tax rate"], ["2014-treasury-dec-PESA_2014_-_print.txt", " new loans issued less repayments of loan principal"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", " Each Director has responsibility delegated to them from the Executive Management Board for the delivery of policy and management of risk within their group"], ["2014-treasury-dec-OLD_complete_v3.txt", " The Government will consult on further changes to provide for qualifying investments to be made indirectly, through a social investment form of a venture capital trust scheme, a Social VCT\u2019"], ["2014-treasury-dec-CAPITAL_GAINS_TAX_NON_RESIDENTS_AND_UK_RESIDENTIAL_PROPERTY.txt", " If the result is a negative amount, that amount expressed as a positive number is the relevant loss on the relevant high value disposal"], ["2014-treasury-dec-CRA_2014_guidance_annex_c.txt", "  Includes certain COFOG categories  Education  Health  Social security and welfare  Sport and recreation  Culture  Housing  Household waste collection  Public transport Collective services delivered locally and consumed locally, within regions"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " New Section 356IA provides that Treasury may by Order make adjustments to the percentage specified at section 356C2 and the also the cap on production specified in section 356CA1 or 2"], ["2014-treasury-dec-OOTLAR_19_March_2014__1_.txt", "  Summary of impacts Exchequer impact m  2014-15 2015-16 2016-17 2017-18 2018-19 negligible negligible negligible negligible negligible This measure is expected to have a negligible impact on the Exchequer"], ["2014-treasury-dec-UK_Sovereign_Sukuk_PLC_Offering_Circular.txt", " Servicing Agency Agreement The Servicing Agency Agreement will be entered into on the Issue Date between the Trustee and DCLG in its capacity as Servicing Agent and will be governed by English law"], ["2014-treasury-dec-UK_Sovereign_Sukuk_PLC_Offering_Circular.txt", "  16  SUMMARY OF PROVISIONS RELATING TO THE CERTIFICATES WHEN IN GLOBAL FORM "], ["2014-treasury-dec-37630_Budget_2014_Web_Accessible.txt", "  Budget 2014  115  List of abbreviations AGE AIA AME APD APF ATED  Apprenticeship Grants for Employers Annual investment allowance Annually Managed Expenditure Air Passenger Duty Asset Purchase Facility Annual Tax on Enveloped Dwellings  BB BIS BPRA  Bradford and Bingley plc Department for Business, Innovation and Skills Business premises renovation allowance  CASC CBI CCL CCS CCT CDEL CFC CGNCR CGT CHP CIS CMA CPF CPI CPS CTA2009 CTA2010  Community Amateur Sports Club Confederation of British Industry Climate Change Levy Carbon Capture and Storage Company Car Tax Capital Departmental Expenditure Limit Controlled Foreign Company Central government net cash requirement Capital gains tax Combined heat and power Construction Industry Scheme Competition and Markets Authority Carbon Price Floor Consumer Prices Index Carbon Price Support Corporation Tax Act 2009 Corporation Tax Act 2010  DCLG DCMS DECC DEFRA DEL DfE DH DMO DOTAS DWP  Department for Communities and Local Government Department for Culture, Media and Sport Department of Energy and Climate Change Department for Environment, Food and Rural Affairs Departmental Expenditure Limit Department for Education Department of Health Debt Management Office Disclosure of Tax Avoidance Scheme Department for Work and Pensions  ECA EEA EII  Enhanced Capital Allowance European Economic Area Energy Intensive Industry  Budget 2014  117  EIS ESA10 EUETS  Enterprise Investment Scheme European System of Accounts 2010 European Union Emission Trading Scheme  FBC FCA FII GLO FLS FPC FSTIB  Fuel Benefit Charge Financial Conduct Authority Franked Investment Income Group Litigation Order Funding for Lending Scheme Financial Policy Committee Financial Services Trade and Investment Board  G7  A group of 7 major industrial nations comprising Canada, France, Germany, Italy, Japan, UK and US G8 A group of 8 major industrial nations comprising Canada, France, Germany, Italy, Japan, Russia, UK and US G20A group of 20 finance ministers and central bank governors representing 19 countries plus the European Union GAAR General Anti-Abuse Rule GDP Gross Domestic Product GEMMS Gilt-edged Market Maker GLA Greater London Authority GNI Gross National Income  118  HGV HMRC HMT HPHT HS2  Heavy Goods Vehicle Her Majesty\u2019s Revenue  Customs Her Majesty\u2019s Treasury High pressure, high temperature High Speed 2  IEA IFS IHT IMF IP14 IPT ISA  International Energy Agency Institute for Fiscal Studies Inheritance Tax International Monetary Fund Individual Protection 2014 Insurance Premium Tax Individual savings account  LPC  Low Pay Commission  MEA MER UK MOSS MPC  Mineral Extraction Allowance Maximising Economic Recovery UK Mini One Stop Shop Monetary Policy Committee  NFR NICs NIESR NISA NMW NRAM NSI  Net Financing Requirement National Insurance contributions National Institute of Economic and Social Research New individual savings account National minimum wage Northern Rock Asset Management National Savings and Investments  Budget 2014  OBR ODA OECD OFGEM OFT ONS OTS  Office for Budget Responsibility Official Development Assistance Organisation for Economic Co-operation and Development Office of Gas and Electricity Markets Office of Fair Trading Office for National Statistics Office of Tax Simplification  PRA PSCE PSF PSNB PSND PPL PSGI PWLB  Prudential Regulation Authority Public Sector Current Expenditure Public Sector Finances Public Sector Net Borrowing Public Sector Net Debt Pence per litre Public Sector Gross Investment Public Works Loan Board  QNUPS  Qualifying non-UK Pension Scheme  RD RBS RMPP RPI  Research and development Royal Bank of Scotland Royal Mail Pension Plan Retail Prices Index  SDLT SDRT SEIS SGP SME SMI SPA SPI  Stamp Duty Land Tax Stamp Duty Reserve Tax Seed Enterprise Investment Scheme Stability and Growth Pact Small and medium-sized enterprise Support for mortgage interest State Pension age Survey of Personal Incomes  TIOPA2010 TME  Taxation International and other provisions Total Managed Expenditure  UKEF UKRN UKTI UTC  UK Export Finance UK Regulators Network UK Trade and Investment University Technology College  VADR VAT VBC VCT VED VNICs WWDC  VAT Avoidance Disclosure Regime Value Added Tax Van Benefit Charge Venture Capital Trust Vehicle Excise Duty Voluntary National Insurance contributions Worldwide debt cap  Budget 2014  119  LIST OF TABLES Executive Summary Table 1 Summary of Budget policy decisions  Chapter 1  Budget Report 1"], ["2014-treasury-dec-PU1638_policy_costings_bud_2014_with_correction_slip.txt", "  Static costing The static Exchequer impact is calculated by applying the pre- and post-measure duty rates to the tax base data described above"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", "  4  An approval notice must specify a the rate at which expenses may be paid or reimbursed, b the day from which the approval takes effect, that day not being earlier than the day on which the approval notice is given, c the day on which the approval ceases to have effect, that day not being later than the end of the period of 5 years beginning with the day on which the approval takes effect, and d the type of expenses to which the approval relates"], ["2014-treasury-dec-elps_annex_final.txt", "  For the FSAVC review, redress was made either in the form of a cash sum, a top-up to the fund value or an additional annuity"], ["2014-treasury-dec-Notice_Yemen_010221.txt", " INTERPOL-UN Security Council Special Notice web link httpswww"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", " 8861 IFRIC 15 Agreements for the Construction of Real Estate"], ["2014-treasury-dec-Fuel_duty_-_aqua_methanol.txt", "079 a litre  Consultation draft Schedule 1  Aqua methanol etc Part 1  Aqua methanol  b  3  in the case of a chargeable use within subsection 2b, the rate prescribed by order made by the Treasury"], ["2014-treasury-dec-44695_Accessible.txt", "2 of total issuance   long maturity conventional gilt issuance has been increased by 1"], ["2014-treasury-dec-Wales_Bill_-_Explanatory_Notes_-_Report_Stage_-_Welsh_Language_Version_10_6_14_pdf.txt", "  Atodlen 1 Refferendwm ynghylch cychwyn darpariaethau ar dreth incwm 133"], ["2014-treasury-dec-PESA_2014_-_print.txt", " Housing and community amenities 870  2  154  -  714  687  3  -  549  -  136  1,629  -  -  755  -  874  7"], ["2014-treasury-dec-CAPITAL_GAINS_TAX_NON_RESIDENTS_AND_UK_RESIDENTIAL_PROPERTY.txt", " Paragraph 6 of new Schedule B1 provides that a building ceases to exist when demolished completely to ground level or to ground level except for a faade retained as a condition of planning consent"], ["2014-treasury-dec-PESA_2014_-_print.txt", " Public order and safety 3"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", "8 as at 31 March 2012, which led to an increase in costs compared to the previous year"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " A qualifying bonus payment will be an award other than regular salary or wages that is paid to all employees of the company or the group of which it is a member on equal terms, although bonus amounts can be set by reference to a percentage of salary or length of service or hours worked"], ["2014-treasury-dec-scotland_analysis_fiscal_policy_and_sustainability_print.txt", " 2014 Chancellor on the prospect of a currency union with an independent Scotland Salmond, A"], ["2014-treasury-dec-FRAB__120__08_-_Simplifying_and_Streamlining_Annual_Report_and_Accounts.txt", " Indication from users and preparers is that the current format is confusing, does not reflect the reality of how entities are financially managed, and provides unnecessary detail"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", "  118  Consultation draft  7  7  Insufficient economic substance condition 1  This section makes provision for the purposes of sections 23 and 31"], ["2014-treasury-dec-Diverted_Profits_Tax.txt", " Subsection 7a is with reference to the total amount which falls to be paid and b to the total that would be payable on the basis of the assumption at subsection 8b"], ["2014-treasury-dec-FRAB__119__08_-_Annex_F_Chapter_05_Form_and_content__2013-14.txt", " The document presented to Parliament should be described as Annual Report and Accounts"], ["2014-treasury-dec-Research_and_development_tax_credits_-_consumables.txt", " This enables the Treasury to take into account various ways in which RD might be undertaken and consequently the manner in which relevant expenditure on consumable items may be incurred 14"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " A consultation response document was published on 10 December 2013 and is available on the GOV"], ["2014-treasury-dec-main_supply_estimates_2014_2015_print.txt", " The following individuals are responsible for the expenditure within this Estimate Accounting Officer  Philip Rutnam  Executive Agency Accounting Officers Sir Alan Massey Graham Dalton Oliver Morley Paul Markwick Alistair Peoples  Maritime and Coastguard Agency Highways Agency Driver Vehicle and Licensing Agency Vehicle Certification Agency Driver  Vehicle Standards Agency  In accordance with Chapter 3 of Managing Public Money issued by the Treasury, the following individuals have been appointed as Accounting Officers of the department's ALBs"], ["2014-treasury-dec-Disguised_fee_income.txt", "  3  For the purposes of this Chapter a disguised fee arises to an individual in a tax year from a collective investment scheme if a the individual performs investment management services directly or indirectly in respect of the scheme under any arrangements, b the arrangements involve at least one partnership, c under the arrangements, a management fee arises to the individual in the tax year directly or indirectly from the scheme whether in the form of a loan or advance, by way of allocation of profits or otherwise, and d some or all of the management fee is untaxed for the tax year and the amount of the disguised fee is so much of the management fee as is untaxed for the tax year"], ["2014-treasury-dec-Wales_Bill_Command_Paper_-_English.txt", " A fuller picture of these possible impacts would be developed with UK Government departments concerned, in the lead up to a referendum and as policy is developed"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", " In early 2013 Treasury established a project team to oversee these changes and the Group\u2019s procurement and commercial function was transferred to the Government Procurement Service on 1 July 2013"], ["2014-treasury-dec-Women_in_the_workplace_Nov_2014.txt", "  Since 2010 the number of women in employment has increased by 771,000 5"], ["2014-treasury-dec-budget_2014_data_sources.txt", "uk ISBN 978-1-909790-82-7 PU1641  Preface This document provides details of sources of data in all the tables, charts and graphs in the Budget 2014 document"], ["2014-treasury-dec-2902216_ScotlandAnalysis_Conclusion_acc2.txt", "  Consumer bills Energy 4"], ["2014-treasury-dec-PN_April_2014.txt", " A National Statistics publication National Statistics are quantitative information produced by the government and its nominated agents, which are produced and published in accordance with the provisions set out in the Statistics and Registration Service Act 2007 and in supplementary statistical legislation"], ["2014-treasury-dec-FRAB_121_minutes.txt", " Improvements in accounting for academies continue to be made by DfE and from 2014-15 the Local Authority qualification should be removed"], ["2014-treasury-dec-main_supply_estimates_2014_2015_web.txt", "  It covers the provision for the cost of acquitted defendants, private prosecution costs and witnesses' allowances payable from central funds and specific grants to the costs of magistrates' courts"], ["2014-treasury-dec-survivor-benefits-in-occupational-pension-schemes-annex-b.txt", " Some payments would be due immediately to current partners, whereas the cashflows relating to future partners would emerge over a lengthy period in excess of 70 years"], ["2014-treasury-dec-45502_Cm_8988_Print.txt", " In addition, the Senior Responsible Owner and the Programme Director from the Child Maintenance 2012 Scheme Programme have recently facilitated master classes for all programmes to share the lessons from the Child Maintenance 2012 Scheme programme"], ["2014-treasury-dec-FRAB_121_09__code_of_practice_on_local_authority_accounting.txt", " d Changes to UK GAAP FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland 8"], ["2014-treasury-dec-OLD_complete_v3.txt", "  The administrative burden will reduce for employers who adopt voluntary payrolling as they will no longer have to submit P11Ds in respect of payrolled benefits and their reporting burden will be significantly eased"], ["2014-treasury-dec-statutory_instruments_macro-prudential_measures_order_2015__1_.txt", "STATUTORY INSTRUMENTS  2015 No"], ["2014-treasury-dec-44695_Autumn_Statement__Print_ready_.txt", " The amount of profit exempt will equal 62"], ["2014-treasury-dec-SDPR_Update_September_2014___published_as_Clarifications_.txt", " The first is accumulating, from the date on which those payments were made to the Claim Date, the Relevant Payments less the Comparator Initial Expenses and  08"], ["2014-treasury-dec-Public_Service_Pensions_Valuations_and_Employer_Cost_Cap_Directions_2014_archived_version.txt", " 5 In respect of a scheme established for local government workers in England and Wales, the responsible person must ensure that the data provided to the scheme actuary is adjusted as if no member has made an election under regulation 10 of the Local Government Pension Scheme Regulations 2013a"], ["2014-treasury-dec-Public_Spending_Statistics_July_2014_consolidated_revised.txt", "0 Total capital budget data replaced by different source data - 0"], ["2014-treasury-dec-Treasury_minutes_web.txt", " Grant payment is dependent on meeting these targets and milestones"], ["2014-treasury-dec-FRAB__120__07_-_Annex_C_-_FT_ARM_14-15.txt", " 66  Financial assets and financial liabilities at fair value through income and expenditure Financial assets and financial liabilities at fair value through income and expenditure are financial assets or financial liabilities held for trading"], ["2014-treasury-dec-FRAB__119__08_-_Annex_F_Chapter_05_Form_and_content__2013-14.txt", " A model statement of Accounting Officers responsibilities is provided in Annex 1"], ["2014-treasury-dec-FSCS_annual_report_2014_print.txt", " This procedure  was convenient for investors  reduced the time taken to pay claimants and  had significant cost savings for levy payers"], ["2014-treasury-dec-FSCS_annual_report_2014_print.txt", "uk This publication is available at httpswww"], ["2014-treasury-dec-Russia.txt", "On 9 October 2014, he was formally elected Head of the so-called Republic of Crimea"], ["2014-treasury-dec-Scotland_analysis__Fiscal_policy_and_sustainability.txt", " The ICAS report goes on to say The cost for an independent Scotland could be significantly greater, especially considering the scale and complexity of the legacy systems which might be inherited from the UK"], ["2014-treasury-dec-Extension_of_Ring_Fence_Expenditure_Supplement.txt", "  6  Where a company has a pre-commencement period the straddling 2013 period which begins before 5 December 2013 and ends on or after that date, for the purposes of making a reduction under this section a so much of the straddling 2013 period as falls before 5 December 2013 the pre-2013 period, and b so much of that period as fall on or after that date the post2013 period are to be treated as separate pre-commencement periods"], ["2014-treasury-dec-PU1624_final__web_.txt", "17 See Annex C for a link to the guidance note on when transactions are sales of goods and services in the National Accounts"], ["2014-treasury-dec-PESA_2014_-_print.txt", " Resource budgeting is largely derived from resource accounting rules, but there are a number of differences in treatment between resource accounts and resource budgets"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", "3 billion, since 2009-10"], ["2014-treasury-dec-45502_Cm_8988_Print.txt", " It is important to note that, although the Exchequer provides a significant portion of academy funding, academy trusts also receive other income from third parties for example endowments, catering, hall hire etc which contribute to their cash balances"], ["2014-treasury-dec-Final_IA_-_ring-fencing_and_depositor_preference.txt", " The appropriate comparison for costbenefit analysis is therefore between the GDP cost and the GDP benefit of the Bill measures"], ["2014-treasury-dec-Depositor_preference_SI_30-6-14.txt", " In section 80 of the Housing Scotland Act 2010, in subsection 5 a after paragraph a insert aa secondary preferential debts being paid before ordinary preferential debts, b in paragraph b, after proportions of insert ordinary c at the end of paragraph b, insert or and d after paragraph b insert c preferential creditors being paid different proportions of secondary preferential debts except where affected preferential creditors agree to be paid a smaller proportion"], ["2014-treasury-dec-FEMR_Recommendations_on_additional_financial_benchmarks_to_be_brought_into_UK_regulatory_scope_logo.txt", " Non-trade currency rates are based on quoted rates with checks in place to validate the rates are indicative of the market"], ["2014-treasury-dec-government_financial_reporting_manual_201314.txt", "1  Preparers of the financial statements of reportable activities should apply the guidance in this Manual only to the extent that it is relevant to those activities and in the light of any statutory requirements or other pronouncements that might from time to time be made by the relevant authorities"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " Part 5, introduced by Paragraph 93, contains commencement and transitional provisions"], ["2014-treasury-dec-supplementary_estimates_and_new_estimates_2013_14_120214_correction.txt", "  110  Guarantee provided to Tottenham Hotspur Property Company in relation to a commercial lease arrangement for an Academy Trust site"], ["2014-treasury-dec-Depositor_preference_SI_30-6-14.txt", " 2 In paragraph 415 a omit the or at the end of sub-paragraph a b after sub-paragraph a insert aa any ordinary preferential debt of the company is to be paid otherwise than in priority to any secondary preferential debts that it may have, c in sub-paragraph b i for a preferential debt, substitute an ordinary preferential debt, and ii for another, substitute another ordinary d at the end of sub-paragraph b, insert or and e after sub-paragraph b insert c a preferential creditor of the company is to be paid an amount in respect of a secondary preferential debt that bears to that debt a smaller proportion than is borne to another secondary preferential debt by the amount that is to be paid in respect of that other debt"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_print.txt", "  1  All data is from a regular Ipsos MORI financial capability tracker, except for Question 5b which is collected from real-time data from debt advice partners and OPTIMISA Research"], ["2014-treasury-dec-PU1719_HMT_Science_.txt", " All the best scientists in a particular field around the world may have a vested interest in a major facility, meaning that it is hard to obtain dispassionate peer review"], ["2014-treasury-dec-spend04_sciencedoc_1_090704.txt", "50 By its very nature, the precise returns from this innovation system cannot be predicted or managed precisely, and ultimate returns from investments today in education, training and fundamental research will take decades to materialise fully"], ["2014-treasury-dec-45502_Cm_8988_Accessible.txt", "3 In relation to private and third sector providers, the Government expects its providers, as good employers, to have effective whistleblowing policies and procedures in place, reflecting good management practice as well as the Public Interest Disclosure Act 1998"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", " Therefore the value of the liability shown in WGA is what would have to be set aside today to meet the liability when it falls due for payment"], ["2014-treasury-dec-OLD_complete_v3.txt", " This measure will take 122,000 individuals out of income tax altogether"], ["2014-treasury-dec-Wales_Bill_Command_Paper_-_Welsh.txt", " Yn benodol o Os yw Llywodraeth Cymru\u2019n gosod cyfradd o 10c, bydd ganddi fwy o gyllideb nag o dan y trefniadau presennol os yw sylfaen drethi NSND Cymru\u2019n tyfu\u2019n gynt na\u2019r cyfartalog ledled y DU, ond llai os yw\u2019r twf yng Nghymru\u2019n fwy araf"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " Where the qualifying period is shorter than 12 months by virtue of new subsection 3 the requisite number of days is the number of days in the qualifying period, less the corresponding fraction of 90 days"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", " Hence, at AS 2013, planned Treasury bill sales in 2013-14 were -0"], ["2014-treasury-dec-44695_Accessible.txt", " The Devolution Cabinet Committee 32  Autumn Statement 2014  is considering proposals relating to decentralisation within England and English voting arrangements and the government will report progress in due course"], ["2014-treasury-dec-EU_finances_2014_final.txt", " The Office for Budget Responsibility\u2019s 2013 Autumn Forecast December 2013 estimated a Commission request for earlier payment of an additional two twelfths of VAT-based and GNI-based contributions from Member States for the first quarter of the 2014 EU Budget year"], ["2014-treasury-dec-44695_Accessible.txt", "196 Bath city centre congestion relief  The government welcomes the strategy put forward by Bath and North East Somerset Council and the West of England Local Enterprise Partnership to improve transport capacity east of Bath and reduce city centre congestion"], ["2014-treasury-dec-Construction_Industry_Scheme.txt", "1  This instrument amends the conditions that must be satisfied by certain firms and companies which are sub-contractors in the construction industry in order to register for payments to be made to them gross i"], ["2014-treasury-dec-cluster_area_allowance_consultation.txt", " Costs incurred prior to the actual or deemed determination of a cluster would not contribute to the generation of their allowance for that cluster"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", "3 The tables and narrative in this chapter distinguish between expenditure against DEL and AME"], ["2014-treasury-dec-44695_Autumn_Statement__Print_ready_.txt", " The tables in this chapter set out the cost or yield of all Autumn Statement policy decisions with a fiscal impact in the years up to 2019-20"], ["2014-treasury-dec-Russia.txt", " Co-founder of a civic Initiative of Donbass for the Eurasian Union"], ["2014-treasury-dec-OLD_complete_v3.txt", "  Early indications are that there could be a significant impact on the Tax Tribunal System and HMRC are working with the Ministry of Justice to better understand what that is and what the associated costs would be"], ["2014-treasury-dec-39796_Cm_8847_Print_Ready.txt", "2 The department is reviewing and revising SLC\u2019s targets as part of the annual process of setting in the Company\u2019s Annual Performance and Resource Agreement APRA"], ["2014-treasury-dec-SDPR_Update_September_2014___published_as_Clarifications_.txt", "00  31-Dec-99  1-Apr-00  13"], ["2014-treasury-dec-FRAB_121_07_IFRS_13_annex_exposure_draft_of_proposed_amendments_to_FReM.txt", "  IAS 38 Intangible Assets Interpretations Adaptations  Following the initial recognition of an intangible asset, for subsequent measurement IAS 38 permits the use of either the cost or revaluation model for each class of intangible asset"], ["2014-treasury-dec-PU1643_Charter_budget_responsibility_update_web.txt", "16 The Treasury shall set remits for its agents in the annual Debt Management Report"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", " I am required to obtain evidence sufficient to give reasonable assurance that the Statement of Parliamentary Supply properly presents the outturn against voted Parliamentary control totals and that those totals have not been exceeded"], ["2014-treasury-dec-130731_Final_IA_-_SAR_for_PSSs_Signed.txt", " The cost will vary among creditors but on aggregate the cost will be small relative to the potentially very significant benefits from strengthened financial stability"], ["2014-treasury-dec-PU1616_OTS_employee_benefits_final_report.txt", " We have spent some time trying to identify them"], ["2014-treasury-dec-Govt_NC4_and_NS3_Cooperative_societies.txt", " In paragraph 50 which amends section 170 of TCGA 1992  2  Notices of Amendments 25 June 2014 Finance Bill, continued  a  b  7  8 a b d  9 a b c d  10 a b c  11 a b c d  12 a b c  in sub-paragraph 2, for within the meaning of the Co-operative and Community Benefits Societies Act 2014 substitute see section 1119 of that Act, and in sub-paragraph 3, for within the meaning of the Co-operative and Community Benefits Societies Act 2014 substitute see section 1119 of CTA 2010"], ["2014-treasury-dec-39796_Cm_8847_Print_Ready.txt", " This is to ensure the scope of WGA better aligns to the National Accounts in order to support long term fiscal decision making"], ["2014-treasury-dec-36048_Cm_8774.txt", "69  Civil Superannuation  41"], ["2014-treasury-dec-Tax_exemption_for_travel_expenses_of_members_of_local_authorities.txt", " Subsection 2 inserts a new section 235A into Chapter 2 which deals with mileage allowance payments to an employee for the use of a vehicle"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " This amendment resolves an anomaly in IHTA which adversely affects property left in trust, where the trust is wound up quickly and an appointment of the property is made to the spouse or civil partner"], ["2014-treasury-dec-FSCS_annual_report_2014_print.txt", " Before that he held posts over 14 years working across several product lines as Head of Business Unit, Chief Financial Officer, Chief Operating Officer and Business Manager Chief Information Officer at JP Morgan Chase"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", "198 Most individuals and businesses throughout the UK pay the tax they owe upfront"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " Subparagraph 3 applies Chapter 6 of Part 22 the avoided PE within the meaning of Clause 2, as it would apply to a permanent establishment in the United Kingdom through which the company carries on a trade"], ["2014-treasury-dec-Scotland_analysis__Fiscal_policy_and_sustainability.txt", " Such a drop would cause Scotland\u2019s fiscal deficit to average some 3"], ["2014-treasury-dec-PSS_April_2014.txt", "0 Local government supported capital expenditure 0"], ["2014-treasury-dec-140805_HMT_to_Govt_Actuary_Letter.txt", " However the proposed new scheme design for the judiciary does not specify a fixed average member contribution rate3"], ["2014-treasury-dec-survivor-benefits-in-occupational-pension-schemes-annex-c.txt", "8  My costings represent the estimated increase in pension schemes\u2019 aggregate technical provisions of these two effects combined"], ["2014-treasury-dec-PU1719_HMT_Science_.txt", " For example, the rock cores stored by the British Geological Survey are a unique national asset used by scientists as well as by industry"], ["2014-treasury-dec-Public_Spending_Statistics_July_2014_consolidated_revised.txt", " The depreciation lines in Table 2"], ["2014-treasury-dec-OLD_complete_v3.txt", " Employees who receive payments or BiKs in respect of expenses they incur"], ["2014-treasury-dec-FRAB__119__08_-_Annex_H_-_2014-15_FReM.txt", "  22  FINANCIAL REPORTING MANUAL 2014-15  Governance Statement 5"], ["2014-treasury-dec-survivor-benefits-in-occupational-pension-schemes-annex-b.txt", "  Scheme specific assumption were therefore adopted for the demographic assumptions"], ["2014-treasury-dec-44369_Cm_8958_print_ready.txt", "  Target implementation date 2016"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", " The notes to the accounts shall disclose the legislative authority for producing the accounts and the basis of preparation of the financial statements as being in accordance with the Manual for Accounts"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", " The exclusion of non-financial liabilities and the netting off of only liquid assets results in a narrow definition of net debt but, makes for a more useful control total and fiscal aggregate for government"], ["2014-treasury-dec-Notice_Russia_010721.txt", " A link to the UK Sanctions List can be found below"], ["2014-treasury-dec-45502_Cm_8988_Print.txt", " This is an example of good practice, which the Government expects to see implemented in all departments"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", " These minor entities are listed in Annex 3"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", "7 HM Treasury Staff Survey results 2013 Employee Engagement Index  68 58  Learning and development  54 47  Leadership and managing change  59 42  Pay and benefits  19 29  My work  82 74  Resources and workload  77 74  My manager  71 67  Inclusion and fair treatment  77 74  Organisational objectives and purpose  90 82  My team  84 79  Objective 4 actions for 2014-15 2"], ["2014-treasury-dec-elps_annex_final.txt", "  BONUS RATES USED FROM 2011 ONWARDS67  65  Declared in Year  Equitable Life Overall Rate of Return ORR  Prudential Regular Bonus RGB  Scottish Widows Future Growth FG  2011 to 2013  3"], ["2014-treasury-dec-DEFERRED_ENTREPRENEURS_RELIEF_ON_INVESTED_GAINS.txt", "  Current law Chapter 3 of Part 5, and Schedule 5B of the Taxation of Chargeable Gains Act TCGA 1992 contain the rules for ER"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", " Since 2004, the scope of the scheme and the levels of assistance have been expanded through additional legislation"], ["2014-treasury-dec-FRAB_121_02_simplifying_and_streamlining_annual_report_and_accounts.txt", " The major change in moving to an IFRS format for the financial statements will be the impact on the Statement of Consolidated Net Expenditure"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " An annual return is required in relation to the scheme even if the scheme has not been notified to HMRC"], ["2014-treasury-dec-PU1616_OTS_employee_benefits_final_report.txt", " Dispensations are in principle a way of streamlining the process"], ["2014-treasury-dec-PN_January_2014_II.txt", "ukgovernmentpublicationsmanagement-of-the-official-reserves  Gross and net reserves The gross reserves represent the Government's holdings of foreign currency assets, the IMF position consisting of the Reserve Tranche Position at the IMF, other loans to the IMF and the net SDR position and gold holdings"], ["2014-treasury-dec-140220_Letter_and_annexes_from_HMT_to_Govt_Actuary_3.txt", "6 on 10th April 2017 c 3"], ["2014-treasury-dec-Cm_8869_Scotland_Analysis.txt", "indb 17  17062014 1551  18 United Kingdom, united future Conclusions of the Scotland analysis programme  2"], ["2014-treasury-dec-OOTLAR_19_March_2014__1_.txt", "  Equalities impacts  Official data indicates that individuals from all income and age groups, and both sexes, invest in ISAs and CTFs"], ["2014-treasury-dec-AS2014_policy_costings_final.txt", " But that reflects the lack of any strong evidence to assume one effect will be larger than the other"], ["2014-treasury-dec-elps_annex_final.txt", "36  27 Accumulation Rate"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", " The Treasury should   Continue its work in strengthening the WGA so that it is a true and fair account in all respects"], ["2014-treasury-dec-44695_Accessible.txt", "3 The net financing requirement NFR for the DMO comprises the CGNCR ex NRAM, BB and NR, plus any financing required for gilt redemptions, additional financing for the reserves and other adjustments, less the net contribution to financing from National Savings and Investments NSI and any other in-year contributions to financing"], ["2014-treasury-dec-130731_Final_IA_-_SAR_for_PSSs_Signed.txt", " No-one else could petition for insolvency against one of these firms without first giving the Bank proper notice"], ["2014-treasury-dec-FSCS_annual_report_2014_print.txt", " b Compensation costs These costs, which include interest paid to claimants, comprise deemed compensation see Note 3, payments made to claimants and amounts for offers which have been made, are due and accepted and, for reinstatement cases, fully valued, but which have not been paid at the balance sheet date"], ["2014-treasury-dec-FSCS_annual_report_2014_print.txt", "2 setting remuneration for the Chairman and Chief Executive  D"], ["2014-treasury-dec-staff_survey_2013.txt", " My team has the right people with the right skills in the right post  70  8  F08"], ["2014-treasury-dec-freedom_and_choice_in_pensions_web_210314.txt", "27 Whereas decisions by defined contribution members not to buy annuities would impact on the flow of investment into assets backing annuities, behavioural change by defined benefit  42  14  The Pensions Regulator, Purple book 2013"], ["2014-treasury-dec-Deficit_paper_update.txt", "1 On 11 March 2014, the Treasury published a summary of forecasts of the Scottish deficit for 2016-17"], ["2014-treasury-dec-FRAB__120__07_-_Annex_C_-_FT_ARM_14-15.txt", " They need not seek to appoint a relevant adviser for each and every subject area that comes before the board, although they should, wherever possible, ensure that they have sufficient information and understanding to enable challenge and to take decisions on an informed basis"], ["2014-treasury-dec-FRAB__120__07_-_Annex_C_-_FT_ARM_14-15.txt", "2  Where there has been external evaluation of the board, the external facilitator should be identified in the annual report and a statement made as to whether they have any other connection to the trust"], ["2014-treasury-dec-PU1624_final__web_.txt", " Note this assumes that the values have been agreed at the time the contract is signed"], ["2014-treasury-dec-10459.Consolidated_Fund.for_web.txt", " These departments are Her Majesty\u2019s Revenue and Customs HMRC, the Driver and Vehicle Licensing Agency DVLA and the Department for Communities and Local Government DCLG"], ["2014-treasury-dec-PESA_2014_-_print.txt", "2 Fire-protection services 3"], ["2014-treasury-dec-Partnerships_Salaried_member_rules.txt", " Each member receives a profit share"], ["2014-treasury-dec-budget_2014_data_sources.txt", "ukschoolsleadershiptypesofschoolsacademiesb00208569o pen-academies 22 Statistical First Release,httpswww"], ["2014-treasury-dec-44695_Accessible.txt", "  Deficit reduction Fiscal strategy 1"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " The amount which is to be held is identified by applying the specified debt the amount of debt specified in the hold notice to the remainder in the available accounts, in the order of priority provided for under paragraph 58"], ["2014-treasury-dec-OOTLAR_19_March_2014__1_.txt", "  Monitoring and evaluation Compliance with this measure will be monitored and reviewed as part of HMRC\u2019s normal assurance process"], ["2014-treasury-dec-44695_Autumn_Statement__Print_ready_.txt", "9 billion of lending to small businesses"], ["2014-treasury-dec-MCD_annex_b_impact_assessment.txt", " When mortgage regulation was introduced in October 2004, the Government drew a distinction between owner-occupiers who face losing their home if things go wrong and buy-to-let landlords, who tend to be conducting a business activity and do not require the same protection"], ["2014-treasury-dec-budget_2014_distributional_analysis.txt", "15 The chart shows that most Universal Credit gains accrue to low income households"], ["2014-treasury-dec-survivor-benefits-in-occupational-pension-schemes-annex-c.txt", " The ultimate implications of such a measure would depend on the extent to which scheme surpluses and deficits are allocated to the sponsor or to scheme members"], ["2014-treasury-dec-45502_Cm_8988_Accessible.txt", " The Cabinet Office has a role to play in these areas"], ["2014-treasury-dec-PU1616_OTS_employee_benefits_final_report.txt", " Currently benefits in kind are not included in the amounts taken into account to calculate Universal Credit"], ["2014-treasury-dec-Cm_8869_Scotland_Analysis.txt", "10 The FSCS is funded through charges on the banks and financial firms that it covers, and backed by the UK Government"], ["2014-treasury-dec-Tackling_marketed_tax_avoidance.txt", " This measure has been introduced to encourage users of marketed or widely used avoidance schemes to settle their case with HMRC once a Tribunal or court has concluded in another party\u2019s litigation that the scheme does not work as asserted"], ["2014-treasury-dec-government_financial_reporting_manual_201314.txt", "2 IAS 18 and SIC 31 apply in full to all reporting entities covered by this Manual"], ["2014-treasury-dec-frem_hutton_review_fairpay_additional_guidance_update_2012-13.txt", "2 The narrative should be concise and clearly linked to the figures disclosed in the remuneration report, and use terms that are easily understandable by the public"], ["2014-treasury-dec-44695_Accessible.txt", "200 Chesterton rail station  As announced by the Prime Minister and Deputy Prime Minister in December 2013, the government will provide 44 million between 2014-15 and 2016-17 to build a new rail station at Chesterton, linked to Cambridge Science Park"], ["2014-treasury-dec-PU1738_print_CMYK.txt", "2 Expenditure on the EU Budget Commitments and Payments by Heading in years 2009-2014  million Appropriations  Commitments  Payments  2009  2010  2011  2012  2013  2014  2009  2010  2011  2012  2013  2014  1 Smart and Inclusive Growth  55,375  55,093  55,967  55,255  60,133  53,345  40,243  41,845  46,850  48,886  58,686  54,441  1a Competitiveness for Growth and Jobs  12,263  12,745  11,732  12,479  13,348  13,743  9,186  9,723  10,069  9,783  10,848  9,890  1b Economic, social and territorial cohesion  43,112  42,348  44,238  42,777  46,785  39,602  31,058  32,122  36,781  39,104  47,839  44,550  2 Sustainable Growth natural resources  50,474  51,019  50,897  48,532  50,815  49,348  44,758  48,894  48,412  47,068  49,082  47,057  3 Security and Citizenship  1,916  1,504  1,820  2,232  2,005  1,811  1,799  1,235  1,486  1,770  1,608  1,389  4 Global Europe  7,214  6,981  7,600  7,626  7,930  6,941  7,211  6,678  6,120  5,649  5,715  5,703  5 Administration  6,764  6,781  7,092  6,714  7,147  7,007  6,766  6,780  7,091  6,713  7,147  7,007  6 Compensations  186  0  0  0  0  0  186  0  0  0  0  0  121,919 121,378 123,379 120,359 129,119  118,919  100,962 105,432 109,959 110,085 122,632  115,913  TOTAL  Notes 1"], ["2014-treasury-dec-39796_Cm_8847_Print_Ready.txt", " The department will document and share lessons on market analysis in different contexts and will update its Malaria Evidence Overview Paper to include a review of different strategies to sustain bed net coverage and use"], ["2014-treasury-dec-main_supply_estimates_2014_2015_web.txt", " The Office for Standards in Education, Children\u2019s Services and Skills Ofsted inspects and regulates to achieve excellence in the care of children and young people, and in education and skills for learners of all ages, thereby raising standards and improving lives"], ["2014-treasury-dec-45502_Cm_8988_Print.txt", " The Chief Secretary has decided that from 2014-15 charges and rebates will be applied to non-ring fenced DEL budgets by amending departments\u2019 control totals at the time of the Supplementary Estimates"], ["2014-treasury-dec-INHERITANCE_TAX_EXEMPTION_FOR_EMERGENCY_SERVICE_PERSONNEL_ETC.txt", "  The amendments made by this section have effect in relation to deaths occurring on or after 19 March 2014"], ["2014-treasury-dec-Construction_Industry_Scheme.txt", "  Date  abc def Two of the Commissioners for Her Majesty\u2019s Revenue and Customs EXPLANATORY NOTE This note is not part of the Regulations  These Regulations amend the Income Tax Construction Industry Scheme Regulations 2005 S"], ["2014-treasury-dec-main_supply_estimates_2014_2015_web.txt", " The final two columns of the Estimate columns 10 and 11 show the planned net total resource and net total capital figures for the prior year"], ["2014-treasury-dec-PU1657_Response_to_Remit_and_Recommendations_for_FPC__no_covers_.txt", " It will also hold, at least annually, a regular dedicated discussion on the appropriate boundaries around, and within, the regulatory perimeter"], ["2014-treasury-dec-supplementary_estimates_and_new_estimates_2013_14_120214_correction.txt", "  28,150,000  Transfers within the Department Section A Increase in capital spend for Support and develop British farming due to reallocation of budgets"], ["2014-treasury-dec-Russia.txt", " As a member of the Security Council, which provides advice on and coordinates national security affairs, he was involved in shaping the policy of the Russian Government threatening the territorial intergity, sovereignty and independence of Ukraine"], ["2014-treasury-dec-Final_IA_-_ring-fencing_and_depositor_preference.txt", " Following this process, the Government has now formed its lead option, to proceed with the measures in the Banking Reform Bill"], ["2014-treasury-dec-Wales_Bill_-_Explanatory_Notes_-_Report_Stage_-_Final_10-6-14.txt", "  These notes refer to the Wales Bill, as introduced in the House of Commons on 5 June 2014 Bill   174"], ["2014-treasury-dec-main_supply_estimates_2014_2015_web.txt", " The timing and amounts of any liability are uncertain, depending on the nature of any injury and whether the courts decide that compensation is due"], ["2014-treasury-dec-PESA_2014_-_print.txt", " Departments and the devolved administrations maintain five years of live outturn data"], ["2014-treasury-dec-government_financial_reporting_manual_201314.txt", "11 Paragraphs 15 to 46 of IAS 1 outline the general features\u2019 entities must take into account when preparing financial statements"], ["2014-treasury-dec-Partnerships_Mixed_membership_partnerships__Alternative_investment_fund_managers__Transfer_of_assets___income_Streams_through_partnerships.txt", " The membership of ABC LLP consists of three individuals, A, B and C, who decide that they want to retain funds in the LLP for working capital"], ["2014-treasury-dec-SDPR_Update_September_2014___published_as_Clarifications_.txt", "50  31121998  01-Jan-99  31-Mar-00  01-Mar-00  31-Mar-00  11"], ["2014-treasury-dec-45502_Cm_8988_Accessible.txt", " Although the overall average is expected to increase, DfE is reporting a trend indicating that the number of Academies holding large cash balances i"], ["2014-treasury-dec-North_East_EZ_-_Neptune_Yard_site.txt", "6m  Drive Abbeyvale  Slipway  18  Estate  Shi  dustrial Fisher In  and  38  28  ngle  Bollards  Mu d  Cn  MH  M LW  Bollards  Slipway  15"], ["2014-treasury-dec-Public_Spending_Statistics_July_2014_consolidated_revised.txt", " In the 2010 Budget Statement it was announced that the Government would use the CPI rather than the RPI for the indexation of public service pensions"], ["2014-treasury-dec-PESA_2014_-_print.txt", "10 Our aim is for the functional breakdown of spending to be broadly consistent across all tables"], ["2014-treasury-dec-Greater_Manchester_Agreement_i.txt", " The government invites the GMCA and Greater Manchester Clinical Commissioning Groups and acute trusts to develop a business plan for the integration of health and social care across Greater Manchester, making best use of existing budgets and including specific targets for reducing pressure on AE and avoidable hospital admissions"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", "  36  Department of Health  Draft NHS Manual for Accounts 2014-15  Relationship between the remuneration report and exit packages, severance payments and off-payroll engagements disclosures 2"], ["2014-treasury-dec-44695_Accessible.txt", "  UK Annual Tax on Enveloped Dwellings ATED Statistics 2013-14\u2019, HMRC, November 2014"], ["2014-treasury-dec-PU1719_HMT_Science_.txt", " Over the next 12 months we will improve awareness and understanding across departments and agencies of how SBRI can help solve their policy challenges, and we will improve communication of successful outcomes, tracking of SBRI projects, and sharing of best practice and networking between departments"], ["2014-treasury-dec-Wales_Bill_-_Explanatory_Notes_-_Report_Stage_-_Final_10-6-14.txt", "  TERRITORIAL EXTENT AND APPLICATION 8"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_web.txt", " Where no intangible asset can be recognised, development expenditure is charged to the statement of comprehensive income when incurred"], ["2014-treasury-dec-MCD_draft_regulations.txt", "1 Any person who immediately before 21st March 2016 had permission under Part 4A of the Act to carry on an activity of the kind specified by article 25A, 53A or 61 of the Regulated Activities Order is, from 21st March 2016, to be treated as having a Part 4A permission to carry on an activity of the kind specified by that article of the Regulated Activities Order as amended by this Order"], ["2014-treasury-dec-FSCS_annual_report_2014_web.txt", " Over the past year we recovered 353m in respect of failed firms, including 241m from the major banking failures of 200809"], ["2014-treasury-dec-PU1624_final__web_.txt", " Departments should have a shared understanding with Treasury what part of their RDEL budget is within this ring-fence"], ["2014-treasury-dec-Fuel_duty_-_aqua_methanol.txt", "  Regulating small business The legislation applies to small business"], ["2014-treasury-dec-Dual_Contracts_pack.txt", "  8  Sections 24A and 24B of ITEPA 2003 as inserted by paragraph 3 have effect in relation to the tax year 2014-15 and subsequent tax years and the other amendments made by this Schedule have effect accordingly"], ["2014-treasury-dec-FSCS_annual_report_2014_print.txt", "5  the FCA-FSCS Memorandum of Understanding Section 27  28 and  the accounting policies set out on pages172174"], ["2014-treasury-dec-37630_Budget_2014_Web_Accessible.txt", "19 This government\u2019s fiscal strategy has allowed the automatic stabilisers to operate, supporting the economy"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " This clause corrects that anomaly"], ["2014-treasury-dec-survivor-benefits-in-occupational-pension-schemes-annex-c.txt", "  Additional Notes We would like the cost broken down by schemes that are contracted out and not contracted out"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", " When a hedging instrument expires or is sold, or when a hedge no longer meets the criteria for hedge accounting, any cumulative gain or loss existing in reserves at that time remains in equity"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", " Weber 2012 Fiscal Rules at a Glance Country Details from a New Dataset\u2019, IMF Working Paper 12273 Cecchetti, S"], ["2014-treasury-dec-budget_2014_distributional_analysis.txt", " In addition to those in the decile charts above, the Budget measures captured in the quintile charts include  14    the increase in the Income Tax personal allowance to 10,500 in April 2015, with equal cash gains to higher rate taxpayers    extension of the transferable tax allowance for married couples to 1,050    abolition of the 10 rate of tax on savings, and extension of the 0 band to the first 5,000 of savings above the personal allowance    extension of the 2 escalator on tobacco from 2015-16    an offer of free and impartial face-to-face guidance for those nearing retirement with a defined contribution pension    additional funding for degree level and masters level apprenticeships    an early years pupil premium targeted at disadvantaged 3 and 4 year olds  2"], ["2014-treasury-dec-PESA_2014_-_print.txt", "2 Total identifiable expenditure on services in Scotland by sub-function, 2008-09 to 2012-13 continued  million National Statistics  6"], ["2014-treasury-dec-39796_Cm_8847_Print_Ready.txt", "  Recommendation implemented"], ["2014-treasury-dec-FSCS_annual_report_2014_web.txt", " The Can we help you\u2019 decision tree shows the process we use to work out whether or not we can help you with your claim"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " Subsection 2 states that the reference amount for the post-commencement period is to be calculated in accordance with new sections 329P to 329T"], ["2014-treasury-dec-DISCLOSURE_OF_TAX_AVOIDANCE_SCHEMES.txt", " Regulation 3 inserts new regulation 34 into the 2004 Regulations which prescribes circumstances where regulation 3 will not apply to employees"], ["2014-treasury-dec-Treasury_minutes_web.txt", " The department will also provide the NAO with full access to contractual information"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", " Additionally we have an action plan to help train key personnel in mental health first aid and have set up a mental wellbeing network for staff"], ["2014-treasury-dec-draft_banking_reform_pensions_regulations_july_2014.txt", " Information to members and survivors 5"], ["2014-treasury-dec-FRAB__119__08_-_Annex_H_-_2014-15_FReM.txt", " The liability is recognised for the obligation to deliver allowances to the CRC Registry equal to the emissions made"], ["2014-treasury-dec-Wales_Bill_-_Explanatory_Notes_-_Report_Stage_-_Welsh_Language_Version_10_6_14_pdf.txt", " Mae is-adran 3 yn mewnosod Pennod 2 yn y Rhan 4A newydd yn DLlC 2006, sy\u2019n cynnwys adrannau 116D i 116K"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " The amount of duty is calculated by reference to bands of GGY i"], ["2014-treasury-dec-PU1624_final__web_.txt", " Equity withdrawals count as capital income for budgeting"], ["2014-treasury-dec-FSCS_annual_report_2014_web.txt", "  Section 11 Directors\u2019 Report and Accounts for the year ended 31 March 2014 173  d Management expenses Management expenses comprise base costs, being the costs of running the classes, and specific costs, which are the remaining costs which cover the handling and payment of compensation"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", " The local government funded schemes\u2019 balance included the portion of the pension liability of the Local Government Pension Scheme LGPS that was reported in the financial accounts of the individual local authority and academy employers"], ["2014-treasury-dec-OLD_complete_v3.txt", "  General description of the measure For 2015-16, the personal allowance for those born after 5 April 1938 will be further increased from 10,500 announced at Budget 2014 to 10,600"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " Subsection 1 requires a designated HMRC officer to issue a preliminary notice to a company where the officer has reason to believe the company is within the scope of the diverted profits tax because either or both Clause 2 or Clause 3 apply"], ["2014-treasury-dec-Partnerships_Mixed_membership_partnerships__Alternative_investment_fund_managers__Transfer_of_assets___income_Streams_through_partnerships.txt", " P is approaching retirement and is looking to retire"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", "  5  10  15  In this section impairment loss means a debit in respect of the impairment of a financial asset and impairment includes uncollectability"], ["2014-treasury-dec-FRAB_121_07_IFRS_13.txt", "  Page 4 of 7  FRAB 121 07 19 June 2014 non-specialised assets or depreciated replacement cost for specialised assets"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_print.txt", " We also want them to spread the word\u2019 by recommending us to their family and friends"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", "  6  In Chapter 3 of Part 16 of CTA 2009 investment business amounts treated as expenses of management, after section 1244 insert  5  Contributions to flood and coastal erosion risk management projects 1244A Contributions to flood and coastal erosion risk management projects 1  This section applies if a company with investment business the contributor incurs expenses in making a qualifying contribution to a qualifying flood or coastal erosion risk management project"], ["2014-treasury-dec-Scotland_analysis__Fiscal_policy_and_sustainability.txt", " They show that due to the persistently large annual budget deficits, debt quickly reaches unsustainable levels without policy action"], ["2014-treasury-dec-PU1660_IFRS_accounting_guidance.txt", " It was also a response to the global financial crisis which highlighted a lack of transparency about the risks to which a reporting entity was exposed from its involvement with structured entities, including those that it had sponsored"], ["2014-treasury-dec-Partnerships_Salaried_member_rules.txt", " Z also receives a share of the global business' profits by virtue of being a member of XT US LLP, the US parent entity"], ["2014-treasury-dec-Scotland_analysis__Fiscal_policy_and_sustainability.txt", "5  Havnes and Mogstad 2011  2,300  0"], ["2014-treasury-dec-Wales_Bill_-_Explanatory_Notes_-_Report_Stage_-_Welsh_Language_Version_10_6_14_pdf.txt", " Er hwylustod gweinyddol, gall fod yn fuddiol i unigolion petai rhai mathau o incwm heb fod yn gynilion yn parhau i gael eu trethu ar y prif gyfraddau, yn hytrach nag ar y cyfraddau Cymreig"], ["2014-treasury-dec-OLD_complete_v3.txt", "  65  Existing regulations relating to GADs reflect the current position that GADs are only given by an individual donor directly to the charity"], ["2014-treasury-dec-Tackling_marketed_tax_avoidance.txt", " Responses should be sent by 24 February 2014, by e-mail to aag"], ["2014-treasury-dec-PU1719_HMT_Science_.txt", " These loans will be structured so that, on average, graduates repay them fully, in recognition of the high private return to individuals for these courses, and will be repaid concurrently with undergraduate loans"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", "18 Because of the record peacetime deficit inherited by this government, the increase in the UK\u2019s debt following the crisis has been large compared to other advanced economies, and UK debt is forecast to peak later"], ["2014-treasury-dec-UK_Sovereign_Sukuk_PLC_Offering_Circular.txt", "  8 a  Redemption and Dissolution of the Trust Dissolution on the Scheduled Dissolution Date Unless previously redeemed, or purchased and cancelled, in full, as provided below, each Certificate shall be finally redeemed on the Scheduled Dissolution Date at its Dissolution Distribution Amount, and, upon the payment of such amount to Certificateholders, the Trust shall dissolve, the Certificates shall cease to represent interests in the Trust Assets and no further amounts shall be payable in respect thereof and none of the Trustee, the Obligor and HMT shall have any further obligations in respect thereof"], ["2014-treasury-dec-Public_Spending_Statistics_July_2014_consolidated_revised.txt", " DEFINITION OF PUBLIC CORPORATIONS 8"], ["2014-treasury-dec-Notice_Russia_190121.txt", " He has given relevant information including a database to the Russian Intelligence Service SBU"], ["2014-treasury-dec-Public_Spending_Statistics_July_2014_consolidated_revised.txt", "6  Profit or loss - sale of company securities  0"], ["2014-treasury-dec-FRAB__120__08_-_Simplifying_and_Streamlining_Annual_Report_and_Accounts.txt", " HM Treasury is also looking to develop guidance on how accounting policies will be disclosed under the new format, with current preference being to include only material policies and have those disclosed by the appropriate note"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", " Estimates as at January 2013 based on typical carrying value of 3 million for primary schools and 15 million for secondary schools as estimated by CIPFA"], ["2014-treasury-dec-03._2013-14_DEPARTMENT_YELLOW.txt", "1 Reconciliation of net resource outturn to net operating cost  SoPS Note  201X-1Y  201W-1X  000  000  Outturn  Outturn  Total resource outturn in Statement of Parliamentary Supply  Add  Budget  2"], ["2014-treasury-dec-EU_finances_2014_final.txt", " This report is prepared without prejudice to the devolution of responsibilities"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", " The Permanent Secretary and Second Permanent Secretaries are appointed by the Prime Minister on the recommendation of the Head of the Home Civil Service"], ["2014-treasury-dec-FRAB__119__08_-_Annex_G1_-_DEPARTMENT_YELLOW_2013-14.txt", "1 above does not include any amounts collected by Department Yellowthe department where it was acting as agent for the Consolidated Fund rather than as principal"], ["2014-treasury-dec-spend04_sciencedoc_1_090704.txt", " With a remit to support the work of the UKCRC, this will provide a more coordinated, strategic approach between Government funders of medical research, with resources used effectively and organising joint delivery where appropriate"], ["2014-treasury-dec-FRAB__120__07_-_Annex_C_-_FT_ARM_14-15.txt", " Initial equipping and setting-up costs of a new building 5"], ["2014-treasury-dec-EEA_Accounts_2013-14_-_web.txt", " Money market instruments are initially recognised at cost, as the best estimate of fair value and are subsequently revalued to their market price daily"], ["2014-treasury-dec-elps_main_doc_final.txt", " Its recommendations which exclude WPA policies, as these were not in its remit were 9 a pro rata allocation of the available quantum, in proportion to the size of Relative Losses, principally on the grounds that no group of policyholders has been identified which in the Commissions view merited favourable treatment at the expense of other policyholders a single policyholder view, wherever practicable, endorsing the inclusion in the Methodology of offsetting Relative Gains against Relative Losses where policyholders hold multiple policies"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", " These included funds in court or money held on behalf of others"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", " The nature of government financing is such that WGA can be expected to show a net liability"], ["2014-treasury-dec-PESA_2014_-_print.txt", "6 Environment protection n"], ["2014-treasury-dec-03._2013-14_DEPARTMENT_YELLOW.txt", " Employers\u2019 contributions of 00,000 201W-1X 00,000 were paid to anone or more of a panel of  appointed stakeholder pension providers"], ["2014-treasury-dec-elps_main_doc_final.txt", "7 Where a policyholder has an individual policy and is a member of a Group policy, this is not feasible"], ["2014-treasury-dec-39796_Cm_8847_Print_Ready.txt", " The Treasury\u2019s Review of Financial Management in Government also made recommendations in December 2013 intended to improve financial management in the public sector"], ["2014-treasury-dec-UK_Sovereign_Sukuk_PLC_Offering_Circular.txt", " The 24  c110151pu020 Proof 3 25"], ["2014-treasury-dec-Scotland_analysis__Fiscal_policy_and_sustainability.txt", " In 2011, it is estimated that Scotland\u2019s share of the EU contributions adjusted for the rebate was 350 million"], ["2014-treasury-dec-10459.Consolidated_Fund.for_web.txt", " This is also not material to the CF"], ["2014-treasury-dec-FSCS_annual_report_2014_web.txt", "  Section 5 Responding to Consumers 27  We received  39,258  new claims in 201314  Claims, decisions and average payments by class  Deposits SA01 All General excluding Insurance Welcome1 Int"], ["2014-treasury-dec-PU1638_policy_costings_bud_2014_with_correction_slip.txt", "  -10  -15  -30  Areas of uncertainty The main uncertainties in this costing relate to the growth of the tax base and the estimation of behaviour"], ["2014-treasury-dec-44695_Autumn_Statement__Print_ready_.txt", " In addition, the higher rate threshold will increase by inflation 1"], ["2014-treasury-dec-Diverted_Profits_Tax.txt", " Subsections 6 and 7 provides for the Treasury to make regulations to substitute a different percentage in Subsection 5a"], ["2014-treasury-dec-Aggregates_levy_-_credits_in_Northern_Ireland.txt", "  30D Section 30B certification by Department 1  A person may, for the purpose of making a claim for special tax credit, apply to the Department for a certificate under subsection 3"], ["2014-treasury-dec-IFRS_15_Application_Guidance.txt", " For the public sector this will usually be 1 April 2018"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " Subsection 4 excludes from that definition arrangements aimed at obtaining tax advantages which can reasonably be assumed to have been intended under the derivative contracts legislation"], ["2014-treasury-dec-PU1678_final__1_.txt", " This would be modelled on the current enforcement powers of the PRA, FCA and the Bank as regulator of CCPs under FSMA with analogous safeguards and procedures drawn from FSMA"], ["2014-treasury-dec-PU1678_final__1_.txt", "A Asset Separation Tool  9  Do you agree with the proposal to allow for an onward asset management vehicle  10 Do you agree that it should be possible to use the Bank Administration Procedure with the Asset Management Vehicle, so that the remainder of the bank that is placed into administration can provide services to the Asset Management Vehicle 11 Do you have any other comments on the suggested approach to transposing the Asset Management Vehicle  29  11  Bail-in  11"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " The amendment inserts a time limit of 6 years after the end of that tax year, within which any such assessment must be made"], ["2014-treasury-dec-OLD_complete_v3.txt", " They are reduced by 1 for every 2 above the income limit, but only after any reduction to the individual\u2019s allowance provided by section 37 of ITA"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " 12 For how to compute the amount of the gain or loss on the relevant high value disposal that is neither ATED-related nor a relevant gain or loss for the purposes of Schedule 4ZZB see paragraph 15 to 18 of Schedule 4ZZB"], ["2014-treasury-dec-45502_Cm_8988_Print.txt", "ukdocopen-governmentlicenceversion2 or email PSInationalarchives"], ["2014-treasury-dec-freedom_and_choice_in_pensions_print_210314.txt", "11 However, the government wants to ensure that consumers receive good quality guidance that meets their needs and stimulates active and informed choices"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", "141 Tobacco duty rates  As announced at the March Budget 2010, duty rates on tobacco products will increase by 2 above RPI"], ["2014-treasury-dec-Partnerships_Salaried_member_rules.txt", " Example 14 This example illustrates the position where the outcome is not as expected at the time when Condition A was applied and this is due to events that are beyond the control of the LLP or the relevant member"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", "98 The accounting standards require that entities set the discount rate to reflect the yield on high quality corporate bonds"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " The basis amount referred to in pension rule 5 is defined in Schedule 28 to the FA 2004"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", " Certain information is auditable Part 5 of Schedule 8 of SI 2008 No 410 and will be referred to in the audit opinion"], ["2014-treasury-dec-06._2013-14_MAGENTA_PENSION_SCHEME.txt", " Different accounting arrangements will apply if the Scheme acts as a principal, or if different pre-funding arrangements apply"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " Subsection 4 substitutes a new rate of excise duty for sparkling cider of a strength exceeding 5"], ["2014-treasury-dec-Scotland_analysis__Fiscal_policy_and_sustainability.txt", "5 billion is likely to be a favourable estimate of the total costs of setting up new institutions"], ["2014-treasury-dec-FRAB_121_09__code_of_practice_on_local_authority_accounting.txt", " As a part of its conceptual approach to measurement CIPFALASAAC proposed describing all property, plant and equipment assets with the exception of infrastructure and community assets as being measured at current value, with current value including existing use value and fair value measurements"], ["2014-treasury-dec-44695_Autumn_Statement__Print_ready_.txt", "indd 35  35  02122014 2258  Table 1"], ["2014-treasury-dec-frem_accounting_for_business_combinations_under_common_control_guidance.txt", " Financial reporting changes 2012-13 onwards 3"], ["2014-treasury-dec-elps_annex_final.txt", "  The investment returns used for the Comparator depend on whether the policy was a Pensions Business policy or a Life Business policy"], ["2014-treasury-dec-supplementary_estimates_and_new_estimates_2013_14_120214_correction.txt", "  600,000,000  Section O This increase is to correct the forecast that was made at the start of the year"], ["2014-treasury-dec-37630_Budget_2014_Web_Accessible.txt", " the costs of not standing up to aggression are far greater"], ["2014-treasury-dec-Wales_Bill_-_Impact_Assessment_-_Report_Stage_-_Welsh_Language_Version_10_6_14_pdf.txt", " Ar hyn o bryd does dim un Aelod Cynulliad yn eistedd fel AS hefyd"], ["2014-treasury-dec-OLD_complete_v3.txt", "  Economic impact  The measure is not expected to have any significant economic impacts"], ["2014-treasury-dec-Russia.txt", " Organisation Name CJSC VAD AKTSIONERNOE OBSHCHESTVO VAD Address 1 133 Chernyshevskogo Street, Vologda, Vologodskaya Oblast, Russia, 160019"], ["2014-treasury-dec-PU1616_OTS_employee_benefits_final_report.txt", " HMRC figures for 2012-13 show   taxable benefits generate more than 3"], ["2014-treasury-dec-scotland_analysis_fiscal_policy_and_sustainability_print.txt", "18 The current Scottish Government\u2019s proposals for a first Budget in an independent Scotland are based on the assumption that the UK would spend 3 billion on defence in Scotland"], ["2014-treasury-dec-FRAB__119__08_-_Annex_H_-_2014-15_FReM.txt", "3  The Statement of Parliamentary Supply is the parliamentary accountability statement"], ["2014-treasury-dec-BRRD_impact_assessment_revised.txt", " 18  HSBC, Barclays, Lloyds, RBS, Nationwide and Santander UK  17  Bank Resolution 85"], ["2014-treasury-dec-FRAB__119__09_-_Draft_Code_of_Practice_on_Local_Authority_Accounting_2014-15_with_Annexes.txt", " At the time of drafting this report the draft of the new Appendix D and some minor amendments are currently being considered by CIPFALASAAC for approval"], ["2014-treasury-dec-Tackling_marketed_tax_avoidance.txt", " Currently      HMRC is able to deny claims for tax repayments pending final resolution HMRC can enforce tax payment when there are claims for other years that might reduce or eliminate that tax Tax is payable following a court or tribunal decision, despite a continuing appeal and There are general circumstances where tax is withheld and repaid eg PAYE, tax on interest, but    3"], ["2014-treasury-dec-supplementary_estimates_and_new_estimates_2013_14_120214_correction.txt", " Income secured by counter fraud services from all sources"], ["2014-treasury-dec-spend04_sciencedoc_1_090704.txt", "1 and described in more detail in Annex B"], ["2014-treasury-dec-PU1719_HMT_Science_.txt", " To meet the ambition set out in this strategy it is essential that, overall, the public and private sectors invest significantly more"], ["2014-treasury-dec-Humber_EZ_-_Green_port_Hull_site.txt", "2m  Ware ho use  Be acon fixed g re en a nd r ed   5"], ["2014-treasury-dec-freedom_and_choice_in_pensions_print_210314.txt", " New products will need to be developed and markets will need to adjust"], ["2014-treasury-dec-PESA_2014_-_print.txt", " Net Social Benefits Switch between net social benefits and other current grants D"], ["2014-treasury-dec-FRAB__120__07_-_Annex_C_-_FT_ARM_14-15.txt", " Where the NHS foundation trust has senior managers who are members of a different pension scheme the disclosure information should be requested in good time from the scheme"], ["2014-treasury-dec-PESA_2014_-_print.txt", "55 The TME effect of EU membership is therefore given by   GNI-based contributions    less the UK\u2019s abatement and    less an amount in respect of the cost of collecting TOR"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", " The EIR is the rate which at the inception of the instrument exactly discounts expected future cash flows over the appropriate period to the initial carrying amount"], ["2014-treasury-dec-PU1728_Banking_Act_report_April_to_Sept_2014.txt", " The NLGS uses government guarantees on unsecured borrowing by banks, enabling them to borrow at a cheaper rate"], ["2014-treasury-dec-10460-001_National_Loans_Fund_Account.for_web.txt", "7 billion for 2014-15, the revised net financing requirement is 141"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " The WWDC applies to companies that are relevant group companies in a worldwide group"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", "  2  References in this Part to a series of transactions include references to a number of transactions each entered into whether or not one after the other in pursuance of, or in relation to, the same arrangement"], ["2014-treasury-dec-PESA_2014_-_print.txt", " These changes do not impact on the expenditure on services framework"], ["2014-treasury-dec-Partnerships_Salaried_member_rules.txt", " This can also mean that this group has significant influence"], ["2014-treasury-dec-FRAB__119__08_-_Annex_F_Chapter_05_Form_and_content__2013-14.txt", "479A was amended with effect from 1 October 2012 to include conditions for exemption from audit for subsidiary companies within a  Chapter 5, Page 25  Issue 1  FINANCIAL REPORTING MANUAL 2013-14  FORM AND CONTENT OF ANNUAL REPORT AND ACCOUNTS  6  group"], ["2014-treasury-dec-Public_Spending_Statistics_July_2014_consolidated_revised.txt", "    Depreciation in resource DEL was 22"], ["2014-treasury-dec-scotland_analysis_fiscal_policy_and_sustainability_print.txt", " Providing universal childcare for 30 hours a week may be thought of as similar to providing free schooling for children of school age"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " This something else is defined as the alternative receipt and might include a receipt from the company, or a third party, that would otherwise give rise to a chargeable gain"], ["2014-treasury-dec-Wales_Bill_Command_Paper_-_Welsh.txt", " Mae hyn yn adlewyrchu\u2019r ffaith bod y grant bloc yn ariannu cyfran lai o wariant Llywodraeth Cymru, gyda Llywodraeth Cymru wedyn yn cadw\u2019r refeniw o ardrethi busnes gan gynnwys unrhyw dwf yn y refeniw hwn"], ["2014-treasury-dec-36048_Cm_8774.txt", " Without additional investment, the five FCLO posts funded by DH would have been withdrawn"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " As a result of the abolition of the 8,500 threshold, new exemptions are introduced for 34"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", " There is no contingent liability at the group level"], ["2014-treasury-dec-Wales_Bill_-_Explanatory_Notes_-_Report_Stage_-_Final_10-6-14.txt", "  Although the right to free elections under Article 3 of Protocol 1 A3P1 to the ECHR obliges states to hold elections which ensure the free expression of the opinion of the people including the right stand for election, that right is not absolute and may be subject to limitations"], ["2014-treasury-dec-FRAB__120__02_-_IFRS_13_-_Appendix_B.txt", " It should be noted that the standard disregards an entity\u2019s intent to sell an asset or transfer a liability as a factor at the measurement date"], ["2014-treasury-dec-supplementary_estimates_and_new_estimates_2013_14_120214_correction.txt", "  364  Crown Prosecution Service  Supplementary Estimates, 2013-14  Part III Note D - Explanation of Accounting Officer responsibilities The Accounting Officer prepares resource accounts for each financial year"], ["2014-treasury-dec-BRRD_impact_assessment_revised.txt", " The BRRD also requires Member States to give powers to authorities to remove any obstacles and barriers to resolution highlighted in the resolution plans"], ["2014-treasury-dec-main_supply_estimates_2014_2015_web.txt", " Similarly, the relationship between the Principal Accounting Officer and the ALB Accounting Officers is set out in writing"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", "  Policy background  What is being done and why 7"], ["2014-treasury-dec-Children_s_television_tax_relief.txt", "  Clause X amends Part 15A of Corporation Tax Act CTA 2009 which  Introduces a new relief for the producers of children\u2019s television programmes,  Provides for the commencement of the new relief"], ["2014-treasury-dec-Russia.txt", "Consultant of the Foundation Rospolitika since October 2019"], ["2014-treasury-dec-main_supply_estimates_2014_2015_web.txt", " UKBA New Detection Technology in Belgium and Eire Minute dated 10 September 2003 All NDT equipment is loaned by the United Kingdom Immigration Service to recipients  Zeebrugge Heartbeat equipment and building"], ["2014-treasury-dec-FSCS_annual_report_2014_web.txt", " j Administrative expenses These costs are included in the statement of comprehensive income on an accruals basis"], ["2014-treasury-dec-main_supply_estimates_2014_2015_web.txt", "  Office of Qualifications and Examinations Regulation will account for this Estimate"], ["2014-treasury-dec-Wales_Bill_-_Impact_Assessment_-_Report_Stage_-_Welsh_Language_Version_10_6_14_pdf.txt", " Amcan y polisi Roedd mwyafrif mawr o ymatebwyr i'r Papur Gwyrdd o blaid gwahardd yr hyn a elwir yn swyddi deuol, ac mae'r Llywodraeth yn ceisio cyflwyno gwaharddiad o'r fath"], ["2014-treasury-dec-PESA_2014_-_print.txt", " Child allowances paid as part of Income Support and Jobseekers\u2019 Allowance are shown within social security benefits"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", " Annual report and accounts 2013-14\u2003\u2003 115  Antiques are subsequently recognised at fair value"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " Subsection 4 sets out that the amendments made by subsections 2 and 3 have effect from 2015-16 and for subsequent tax years"], ["2014-treasury-dec-OOTLAR_19_March_2014__1_.txt", " 2014-15  2015-16  2016-17  2017-18  2018-19  nil  35  65  55  45  Economic impact  The measure is not expected to have any significant economic impacts"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", " Others\u2019 included the cost of ministers, special advisers, temporary and contract staff"], ["2014-treasury-dec-Modernising_taxation.txt", "  Proposed revisions Legislation will be introduced in Finance Bill 2014 to amend the anti-avoidance provision in section 492 CTA 2009 to cover cases where arrangements are entered into by an OEIC, UT or OF with a sole or a main purpose of seeking a tax advantage for a person amend the definition of a \u2019qualifying holding in section 495 CTA 2009 so that the rule in section 490 cannot be sidestepped by holding debt-type assets through a series of funds and consolidate the changes made to section 490 CTA 2009 by regulation 8 of SI2012519 into the section itself and extend them so that distributions from any fund not just authorised investment funds within section 490 will be taken into account in the calculation of loan relationship debits and credits, even where they would, apart from section 490 CTA 2009, be treated as exempt dividends or annual payments"], ["2014-treasury-dec-PU1632_Sustainability_Reporting_Guidance.txt", "20 seeks to explain how this should be managed"], ["2014-treasury-dec-PU1666_Help_to_Buy_mortgage_guarantee_scheme_quarterly_stats.txt", " The Department\u2019s engagement strategy to meet the needs of statistics users is published here httpswww"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " This is usually because the worker\u2019s employer is outside of the UK"], ["2014-treasury-dec-Partnerships_Salaried_member_rules.txt", " The term unit is not material it is simply the method of allocating the residual profits"], ["2014-treasury-dec-Chargeable_gains_roll-over_relief.txt", "  2  The company is treated for the purposes of this Part as if the cost of the asset recognised for tax purposes were reduced on 19 March 2014 by the amount in respect of which the relief under section 152 or 153 of TCGA 1992 is given"], ["2014-treasury-dec-Partnerships_Mixed_membership_partnerships__Alternative_investment_fund_managers__Transfer_of_assets___income_Streams_through_partnerships.txt", " It should be noted that the mechanism only applies to income which would otherwise be chargeable on the partner as his or her profits from the firm"], ["2014-treasury-dec-FSCS_annual_report_2014_web.txt", " We must have regard to both the need to operate FSCS efficiently and effectively, while minimising taxpayer funding costs in relation to loans or other financial assistance and to provide HM Treasury with information for government accounting purposes"], ["2014-treasury-dec-PU1616_OTS_employee_benefits_final_report.txt", " In general, training paid for by the employer is exempt from tax"], ["2014-treasury-dec-PU1643_Charter_budget_responsibility_update_web.txt", "4 Section 1 4 of the Act requires the Treasury to lay the Charter before Parliament"], ["2014-treasury-dec-MCD_draft_regulations.txt", " f Section 176A was inserted by paragraph 15 of Schedule 12 to the Financial Services Act 2012"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", " The Group has adopted cash flow hedge accounting and fair value hedge accounting"], ["2014-treasury-dec-main_supply_estimates_2014_2015_web.txt", "  15,500  As part of the revised contract with our Facilities Management providers it has been agreed that under certain conditions arising from the rationalisation of the Estate and subsequent reduction in demand, any restructuring costs such as redundancies or early retirement will be recharged to the Core Department"], ["2014-treasury-dec-26Nov2014_-_JK_to_GA_-_Amending_Directions_Redacted.txt", " The amending Directions 5b and 73 at the Annex insert these references into  the relevant Schedules"], ["2014-treasury-dec-201409forecomp.txt", "com  020 7102 9595  Oxford Economics  Eileen Bontempelli  ebotempellioxfordeconomics"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", " Finance Bill The annual Finance Bill puts into law the measures announced in the Budget"], ["2014-treasury-dec-promoters_of_tax_avoidance_schemes_amendment_of_return_to_take_account_of_relevant_judicial_rulings_and_dotas.txt", " For the businesses affected it is expected that the impact will be negligible"], ["2014-treasury-dec-FRAB__119__09_-_Draft_Code_of_Practice_on_Local_Authority_Accounting_2014-15_with_Annexes.txt", "44  Because the assets, liabilities, income if any and expenses of jointly controlled operations and jointly controlled assets are recognised in the single entity financial statements of the authority, no adjustments or other consolidation procedures are required in respect of these items when the authority presents Group Accounts"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", "2 Reflecting increased momentum, the OBR\u2019s Budget 2014 forecast revises up GDP growth in 2014 to 2"], ["2014-treasury-dec-FRAB_121_03_mid_year_reporting.txt", " Openness about challenges 10"], ["2014-treasury-dec-Notice_Yemen_060421.txt", " ZABIN, Sultan Saleh Aida Aida DOB 05021986 POB Razih District, Sa\u2019dah Governorate, Yemen Nationality Yemen National Identification no 1 10010095104 Yemen"], ["2014-treasury-dec-FRAB__119__08_-_Annex_I3_-_NDPB_GREEN_2014-15.txt", " Accounting Officer date  4 The notes on pages aa to zz form part of these accounts  2014-15  NDPB GREEN ILLUSTRATIVE ACCOUNTS  Statement of Cash Flows for the year ended 31 March 201Y Note  201Y 000  201X 000  Cash flows from operating activities Net operating cost Adjustments for non-cash transactions  4, 5  Increasedecrease in trade and other receivables less movements in receivables relating to items not passing through the Statement of Comprehensive Net Expenditure Increasedecrease in inventories Increasedecrease in trade and other payables less movements in payables relating to items not passing through the Statement of Comprehensive Net Expenditure Use of provisions  15  Net cash outflow from operating activities Cash flows from investing activities Purchase of property, plant and equipment  7  Purchase of intangible assets  8  Proceeds of disposal of property, plant and equipment Proceeds of disposal of intangibles Loans to other bodies Repayments from other bodies Net cash outflow from investing activities Cash flows from financing activities Loans received from the National Loans Fund Repayments of loans from the National Loans Fund Capital element of payments in respect of finance leases and on-balance sheet PFI contracts Net financing Net increasedecrease in cash and cash equivalents in the period Cash and cash equivalents at the beginning of the period Cash and cash equivalents at the end of the period  13 13  5 The notes on pages aa to zz form part of these accounts  2014-15  NDPB GREEN ILLUSTRATIVE ACCOUNTS  Statement of Changes in Taxpayers\u2019 Equity for the year ended 31 March 201Y Note  General Fund 000  Revaluation Reserve 000  Total Reserves 000  Balance at 31 March 201W Changes in accounting policy Restated balance at 1 April 201W Net Parliamentary Funding  drawn down Net Parliamentary Funding  deemed Consolidated Fund Standing Services National Insurance Fund Supply payablereceivable adjustment CFERs payable to the Consolidated Fund Comprehensive expenditure for the year Non-cash charges  auditor\u2019s remuneration Transfers between reserves Balance at 31March 1X Net Parliamentary Funding  drawn down Net Parliamentary Funding  deemed Consolidated Fund Standing Services National Insurance Fund Supply payablereceivable adjustment CFERs payable to the Consolidated Fund Comprehensive expenditure for the year Non-cash charges  auditor\u2019s remuneration Transfers between reserves Balance at 31 March 1Y  4, 5  4, 5  Agencies should insert additional lines and columns as necessary to capture all transactions passing through reserves"], ["2014-treasury-dec-Partnerships_Salaried_member_rules.txt", " In this case, a new relevant period then begins"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " New subsection 3 provides that the legislation does not, however, apply if the disposal is to a spouse or civil partner or relative of the transferor"], ["2014-treasury-dec-FSCS_annual_report_2014_print.txt", "5  the FCAFSCS Memorandum of Understanding Section 27 to 28  the PRAFSCS Memorandum of Understanding Section 34 to 35 and  the accounting policies set out here and overleaf"], ["2014-treasury-dec-supplementary_estimates_and_new_estimates_2013_14_120214_correction.txt", " Awards to surviving members of British groups held prisoner by the Japanese during the Second World War Far Eastern Prisoners of War or their surviving spouse and pensions and other payments in respect of service in the Armed Forces at other times, excluding claims under the Armed Forces Compensation Scheme and Armed Forces pension scheme"], ["2014-treasury-dec-Russia.txt", "infostatements, httpvk"], ["2014-treasury-dec-Cm_8869_Scotland_Analysis.txt", " These would operate on behalf of the continuing UK, and could not be shared without the agreement of the other parts of the continuing UK"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " It also allows for the provisions of Chapter 6 of Part 5 of CTA 2010 to be applied in determining the extent to which the ultimate parent is beneficially entitled to the profits or assets of a UK group company for the purposes of subsections 3456b or c"], ["2014-treasury-dec-Country_and_Regional_Analysis_November_2014_Combined.txt", "2 Waste water management 5"], ["2014-treasury-dec-FRAB__119__09_-_Draft_Code_of_Practice_on_Local_Authority_Accounting_2014-15_with_Annexes.txt", "1  A local authority that receives a transfer of functions should disclose in its financial statements that the transfer has taken place including a brief description of the transferred function giving the date of the transfer, the name of the transferring body and the effect on the financial statements"], ["2014-treasury-dec-39796_Cm_8847_Print_Ready.txt", "5 Governance arrangements will continue to promote best practice, as well as embedding the values of Compassion in Practice, which is the joint strategy between the department and NHS England for nurses, midwives and care staff"], ["2014-treasury-dec-Russia.txt", " POB Alekseevka, Saratov region, Russian Federation Nationality Russian Address Russia"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " New section 24A9f and 10 provides that employments will be related where P has a senior position in at least one of their UK or overseas employments or with an associated employer"], ["2014-treasury-dec-Russia.txt", "Position Commander of the Fifth Service of the FSB, Federal Security Service of the Russian Federation Other Information UK Sanctions List RefRUS0078 Date designated on UK Sanctions List 31122020 UK Statement of ReasonsCommander of the Fifth Service of the FSB, Federal Security Service of the Russian Federation"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", " He also has overall responsibility for the delivery of the aims and priorities of ministers and the decisions and actions taken by Treasury officials"], ["2014-treasury-dec-IFRS_9_Financial_Instruments_-_public_sector_application_guidance__Decem....txt", " FVOCI or FVTPL, with the resulting designation and classification applied retrospectively irrespective of the entity\u2019s business model in prior periods"], ["2014-treasury-dec-main_supply_estimates_2014_2015_print.txt", "  Unquantifiable  Around 3,700 FTA employees whose contracts of employment had been extended beyond two years have been released by the Department since 2008"], ["2014-treasury-dec-03._2013-14_DEPARTMENT_YELLOW.txt", " 201X-1Y Core Department  Core Department  Agencies  Departmental Group  201W-1X Core Department  Core Department  Agencies  Departmental Group  Total number of losses Total value of losses 000 Details of losses over 300,000 Cash losses List cases Claims abandoned List cases Administrative write-offs  Comparatives need to be given for category totals"], ["2014-treasury-dec-44695_Autumn_Statement__Print_ready_.txt", "7 of which  EU VAT contributions 2"], ["2014-treasury-dec-survivor-benefits-in-occupational-pension-schemes.txt", "8 If these differences in survivor benefits were removed this is estimated to have a capitalised cost of around 0"], ["2014-treasury-dec-PU1616_OTS_employee_benefits_final_report.txt", "32 Employees who join or leave during the year may be seen as causing difficulty"], ["2014-treasury-dec-10460-001_National_Loans_Fund_Account.for_web.txt", "53 billion at the 31 March 2014 exchange rate"], ["2014-treasury-dec-44695_Autumn_Statement__Print_ready_.txt", " UK Trade and Investment UKTI will introduce a dedicated cadre of local International Trade Advisors to support 6,000 first-time exporters double to 60,000 the attendance at international exhibitions by SMEs it supports and help 5,000 more companies to sell internationally through the internet"], ["2014-treasury-dec-FRAB__119__08_-_Annex_H_-_2014-15_FReM.txt", "1  The Conceptual Framework sets out the principles that the IASB believes should underlie the preparation and presentation of general purpose financial statements"], ["2014-treasury-dec-2902216_ScotlandAnalysis_Conclusion_acc2.txt", " By contrast, Scottish banks have assets totalling more than twelve times the size of Scotland\u2019s economy"], ["2014-treasury-dec-FRAB_121_07_IFRS_13_annex_exposure_draft_of_proposed_amendments_to_FReM.txt", "  Structure of exposure draft The exposure draft includes a section for each FReM chapter for which an amendment is proposed"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " Subsection 4 amends subsection 4 and introduces new subsections 4A and 4B to section 94H to define qualifying work and to ensure that where work is undertaken by more than one individual in the home then any hour spent wholly and exclusively for the purposes of the trade is counted only once"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " It also requires the deposit-taker to ensure that until the hold notice ceases to have effect they must not allow the credit balance in each account subject to the hold notice to fall below the held amount this concept is defined in paragraph 53 and 4, depending on how many accounts are affected by the hold notice"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", "135 The government is committed to the UK\u2019s system of independent economic regulation, which is widely considered to be one of the best in the world"], ["2014-treasury-dec-budget_2014_data_sources.txt", "ukgovernmentstatistical-data-setsfe-datalibrary-apprenticeships the link titled Quarterly starts and achievements by level and age 200202 to 201112 and provisional quarter 3 301213 23 DfE, press release, 11 November 2013, \u201992,000 2-year olds already receiving free childcare\u2019 httpswww"], ["2014-treasury-dec-Chargeable_gains_roll-over_relief.txt", "  Subsection 2 inserts new section 870A into Part 8 CTA 2009"], ["2014-treasury-dec-VAT_-_power_to_provide_for_refunds_to_certain_persons.txt", "  3  In section 90 of VATA 1994 failure of resolution under PCTA 1968, in subsection 3, before 35 insert 33E,"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", " Liability for payment of future benefits was a charge on the scheme"], ["2014-treasury-dec-Research_and_development_tax_credits_-_consumables.txt", " Section 6 makes a consequential amendment to section 13104 to reference the regulatory powers described in paragraph 13 above"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " The annual chargeable amounts are subject to indexation by reference to the previous September Consumer Prices Index CPI"], ["2014-treasury-dec-main_supply_estimates_2014_2015_print.txt", " This scheme provides cover for a museum, art gallery, library or other similar institution in the United Kingdom which has as its purpose or one of its purposes the preservation for the public benefit of a collection of historic, artistic or scientific interest"], ["2014-treasury-dec-UK-China_policy_outcomes.txt", " Based on the progress of the 1st and 2nd phases of the SSTL, both sides agree to continue their participation of the 3rd phase as soon as possible, so as to make further contribution to trade security and facilitation"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " Paragraph 126 and 7 provide the deposit-taker with a reasonable excuse defence"], ["2014-treasury-dec-131010_Letter_and_annexes_from_HMT_to_Govt_Actuary_2.txt", "1 of pensionable payroll, the contribution yield expected from member contributions to the scheme over the implementation period"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", " Liabilities are discounted to their value at current prices using a discount rate based on high quality corporate bonds, usually interpreted as corporate bonds with a credit rating of AA"], ["2014-treasury-dec-44369_Cm_8958_print_ready.txt", "enquirieshm-treasury"], ["2014-treasury-dec-frem_accounting_for_business_combinations_under_common_control_guidance.txt", " 2  A MoG change occurs where a transfer function occurs between Ministers in charge of departments unless the changes are de-minimis, can be made administratively and do not justify public announcement within the field of responsibility of one Minister when the change is likely to be politically sensitive or to raise wider issues of policy or organisation between junior Ministers within a department when a change in ministerial titles is involved"], ["2014-treasury-dec-PESA_2014_-_print.txt", " But because AME includes a small number of large programmes, by far the majority of public expenditure programmes are in DEL"], ["2014-treasury-dec-FRAB__120__10_-_EPSAS.txt", "pdf EurostatPwC visit 9"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", "5 -  2012-13 Total  7"], ["2014-treasury-dec-FRAB_121_03_mid_year_reporting_annex_PSU_report.txt", " Weaker reports provided limited trend data for spending only"], ["2014-treasury-dec-Accelerated_payments_and_group_relief.txt", " A company in the group not necessarily the original group relief claimant may make a claim within 30 days of the final determination of the amount available"], ["2014-treasury-dec-PESA_2014_-_print.txt", "15 In the National Accounts, the following transactions are included within TME   payments to pensioners, surviving spouses etc and transfers out to other schemes    less receipts of contributions by employees and employers, and transfers in from other schemes"], ["2014-treasury-dec-Govt_amdts_42_and_43_BPRA_clause_61__Govt_NC3_and_NS_2_GBER.txt", " For example, a machine used in the existing production process was purchased for 500,000 and had a useful life of 10 years and was depreciated in the accounts on that basis, i"], ["2014-treasury-dec-frem_accounting_for_business_combinations_under_common_control_guidance.txt", " development assets  is processproduct still is use Software licences  is software still used   For difficult valuations i"], ["2014-treasury-dec-help_to_buy_mortgage_guarantee_quarterly_statistics_020914.txt", " 11  Other\u2019 refers to those completions where the mortgage cannot be allocated to a region, either because of an unrecognised postcode or because they fall in the Channel Islands or Isle of Man"], ["2014-treasury-dec-44695_Accessible.txt", "138 The government is on track to deliver 165,000 affordable homes over the 2015-18 period"], ["2014-treasury-dec-scotland_analysis_fiscal_policy_and_sustainability_print.txt", " For illustrative purposes the Scottish Government presents both a geographical share of North Sea oil and gas and a per capita share of North Sea oil and gas"], ["2014-treasury-dec-44695_Accessible.txt", "184 The government believes that local authorities have an important role to play in reducing the administrative costs of their local licensing regime on small business"], ["2014-treasury-dec-PU1624_final__web_.txt", "  How to score stocks treated as capital in budgets 6"], ["2014-treasury-dec-36048_Cm_8774.txt", " The surplus is distributed as income to The Prince of Wales, the current Duke of Cornwall"], ["2014-treasury-dec-PU1616_OTS_employee_benefits_final_report.txt", " We have set out our recommendations throughout eight chapters"], ["2014-treasury-dec-Treasury_minutes_print.txt", " In exceptional circumstances, the department may allow more than 5 to be claimed"], ["2014-treasury-dec-45502_Cm_8988_Accessible.txt", " Specifically, the department is introducing dedicated governance structures, plans to introduce a data quality rosette system, providing a star rating on the reliability and assurance level of data within different systems, and technical solutions for constraining data entry by customers and staff"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", " 24 IMF 2013c the 3 countries are Japan, Greece and Italy"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " New subsection 272C5 provides that if there is any conflict between section 271 FA2004 and subsections 3 and 4, then the liability will be as set out in subsections 3 and 4"], ["2014-treasury-dec-Govt_NC5_and_NS4_Tax_relief_for_theatrical_production_.txt", " The heading of that Part becomes CLAIMS FOR TAX RELIEF UNDER PART 15, 15A, 15B OR 15C OF THE CORPORATION TAX ACT 2009"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", " Consequently, the Comptroller  AuditorGeneral qualified his opinion on the 2012-13 accounts of the Ministry of Defence on the basis that a material value of leased assets and liabilities were omitted from its Statement of Financial Position"], ["2014-treasury-dec-supplementary_estimates_and_new_estimates_2013_14_120214_correction.txt", " Section H1A6, B6, C6, D6, E6 A transfer overall from Corporate Services Group Administration to other operating segments Programme to re-allocate budget according to spending requirements, primarily funding for the Electoral Registration Transformation Pogramme  678  Cabinet Office  Supplementary Estimates, 2013-14  Neutral changes Increase in income offset by increase in expenditure  xlii"], ["2014-treasury-dec-PU1616_OTS_employee_benefits_final_report.txt", " Neither employer nor employee considers the accommodation to be a benefit"], ["2014-treasury-dec-supplementary_estimates_and_new_estimates_2013_14_120214_correction.txt", " Section H1 A transfer from Corporate Services Group to the Department for Culture Media and Sport to cover rent for Arts Council of England  -371,000  xxxiv"], ["2014-treasury-dec-FSCS_annual_report_2014_print.txt", " On occasion, legal proceedings are threatened or initiated against or by FSCS"], ["2014-treasury-dec-Depositor_preference_SI_30-6-14.txt", "  PART 7 Amendments of Schedule 15 to Building Societies Act 1986 General mode of application of the companies winding up legislation 32"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", " 125 Other in-year machinery of government changes "], ["2014-treasury-dec-Cm_8869_Scotland_Analysis.txt", "16 On joining the EU Scotland would not be able to control all of its tax rates for example, general rules on VAT would apply"], ["2014-treasury-dec-Diverted_Profits_Tax.txt", "  3  The officer may consider representations made in accordance with subsection 2 only if they are made on the following grounds a that there is an arithmetical error in the calculation of the amount of the diverted profits tax or the taxable diverted profits or an error in a figure on which an assumption in the notice is based b that the small or medium-sized enterprise requirement is not met c that in a case where the preliminary notice states that section 2 applies i that section does not apply by virtue of section 22, ii if it also states that the mismatch condition within the meaning of section 23 is met, the condition is not met because the participation condition is not met, the 80 payment test is met or the material provision is an excluded loan relationship within the meaning of section 26, or iii the company meets the UK sales threshold condition see section 12 for the accounting period d that in a case where the preliminary notice states that section 3 applies i the participation condition is not met, ii the 80 payment test is met, or iii the material provision is an excluded loan relationship within the meaning of section 26"], ["2014-treasury-dec-10460-001_National_Loans_Fund_Account.for_web.txt", " The Debt Management Office has hedged this exposure through derivatives that are held on the DMA"], ["2014-treasury-dec-Note_on_HMRC_condocs_published_180614.txt", " But our instinct is that the rules should be passed into legislation in FA2015, with probable introduction in 2016"], ["2014-treasury-dec-Pension_flexibility.txt", "  Proposed revisions Legislation will be introduced in Finance Bill 2014 to amend FA 2004 to   increase the maximum income that a drawdown pensioner member or dependant with a capped drawdown pension fund can choose to receive to 150 per cent of the basis amount    reduce the minimum income threshold for flexible drawdown to 12,000    allow members over 60, with total pension savings of 30,000 or less to take out all of those savings as one or more trivial commutation lump sums    remove the revaluation factor for determining how much of the commutation limit is used up by crystallisation of previous pension rights    increase the limit in regulation 10 of SI20091171 to 30,000    increase the other small pots limits in Part 2 of SI20091171 to 10,000    Increase the number of lump sums that can be taken under regulation 11A of SI20091171 to three and    increase the small pot limit in Article 23C of SI20091172 to 10,000"], ["2014-treasury-dec-04._2013-14_AGENCY_PINK.txt", "  Impairments  Where material, agencies should insert a note that reports the total impairment charge for the year, showing how much has been charged direct to the Statement of Comprehensive Net Expenditure and how much has been taken through the revaluation reserve"], ["2014-treasury-dec-FSCS_annual_report_2014_web.txt", " FSCS does not charge individual consumers for using its services"], ["2014-treasury-dec-main_supply_estimates_2014_2015_web.txt", " Employment and Reoffending Pilot Scheme The Employment and Reoffending pilot scheme Unquantifiable runs for 4 cohort periods, the first of which is 7 months from 1 September 2011 to 31 March 2012, and the remainder full years from 1 April to 31 March up to 2015"], ["2014-treasury-dec-avoidance_discussion_paper_with_covers_final.txt", " It would be helpful to hear views on what barriers authorities face in tackling cases of suspected avoidance and what steps could be taken"], ["2014-treasury-dec-Treasury_minutes_web.txt", " Departments will also set out the LEP reporting requirements, so that progress in the implementation of Growth Deals can be monitored and action taken to provide support or address poor progress and performance"], ["2014-treasury-dec-FSCS_annual_report_2014_print.txt", "  April Portadown Diamond Credit Union fails and FSCS protects members"], ["2014-treasury-dec-FSCS_annual_report_2014_web.txt", " The second significant increase was in the General Insurance Provision sector, which in 201314 saw the number of claims rise to 14,328 compared with 10,766 received in 201213"], ["2014-treasury-dec-Tackling_marketed_tax_avoidance.txt", "  Penalty for failure to make accelerated payment on time 21  1 If any amount of the accelerated payment is unpaid at the end of the payment period, P is liable to a penalty of 5 of that amount"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", "  FINANCE BILL 2014 CLAUSE 2  10"], ["2014-treasury-dec-Venture_Capital_Schemes.txt", " However it is the Government\u2019s intention that the special provisions for community groups involved in subsidised energy activities, to qualify under the venture capital schemes, will remain in place until State aid clearance is received for the enlargement of SITR"], ["2014-treasury-dec-26Nov2014_-_JK_to_GA_-_Amending_Directions_Redacted.txt", " For direction 18c substitute c no members of a scheme providing benefits to local government workers i in England and Wales ever have, or ever will, make an election under regulation 10 of the Local Government Pension Scheme Regulations 2013 or ii in Scotland ever have, or ever will, make an election under regulation 10 of the Local Government Pension Scheme Scotland Regulations 2014 5"], ["2014-treasury-dec-oil_and_gas_fiscal_review_call_for_evidence.txt", " For example a hub might have more value if other fields have been discovered in its vicinity and conversely a newly built hub or pipeline nearby might also increase the value of the hydrocarbons in a nearby field"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_print.txt", "  At the end of each financial year end the Money Advice Service reviews the carrying value of its property, plant and equipment and intangible assets to determine whether there is any indication that those assets have suffered impairment loss"], ["2014-treasury-dec-main_supply_estimates_2014_2015_print.txt", "  To retain income departments must include a description of the type of income in the income ambits which appear in Part I of the Estimate"], ["2014-treasury-dec-elps_annex_final.txt", "  The following paragraphs set out how Relative Losses and Relative Gains have been calculated for WPA policies"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " Paragraph 52 adds a new subsection 3C to section 226 of IHTA"], ["2014-treasury-dec-Social_investment_tax_relief__SITR__draft_guidance.txt", " A claim to relief can be made up to 5 years after the 31 January following the tax year in which the investment was made"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_print.txt", " It is this need that the Money Advice Service exists to meet"], ["2014-treasury-dec-Russia.txt", "  List RefRUS0018 Date designated on UK Sanctions List 31122020 UK Statement of ReasonsFormer member of the State Duma and former First Deputy Chairman of the Committee on Relations with CIS Countries, Eurasian Integration and Links with Compatriots of the State Duma"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " Schedule 24 imposes penalties for inaccuracies in a return or other document submitted to HM Revenue  Customs HMRC"], ["2014-treasury-dec-44695_Autumn_Statement__Print_ready_.txt", "  Autumn Statement 2014  4469500dSummary"], ["2014-treasury-dec-Public_Service_Pensions_Valuations_and_Employer_Cost_Cap_Directions_2014_archived_version.txt", "  Scheme Actuary Scheme Actuary 4"], ["2014-treasury-dec-FRAB__119__08_-_Annex_I4_-_MAGENTA_PENSION_SCHEME_2014-15.txt", " 201X-1Y  201W-1X  Total number of special payments Total value of special payments 000  Details of special payments over 300,000  List cases  Comparatives need be given for category totals"], ["2014-treasury-dec-scotland_analysis_fiscal_policy_and_sustainability_print.txt", " This will increase the autonomy and accountability of the Scottish Government, while enabling it to decide when and how to invest in Scotland\u2019s infrastructure"], ["2014-treasury-dec-OLD_complete_v3.txt", "7 million as it reduces the number of relief returns that businesses need to file and the accompanying information that is required within the return"], ["2014-treasury-dec-FRAB__119__08_-_2013-14_and_2014-15_FReM_and_illustrative_statements_including_Annexes_A_to_E.txt", " Some of the changes to the 2014-15 FReM reflect the amendments already presented to the Board at the October 2013 meeting"], ["2014-treasury-dec-Partnerships_Salaried_member_rules.txt", " The profits of ABC LLP are allocated to A and B in line with variable profit sharing arrangements within ABC LLP\u2019s LLP agreement"], ["2014-treasury-dec-government_financial_reporting_manual_201314.txt", "58 In the interests of general disclosure and transparency, any third party assets should be reported by way of note"], ["2014-treasury-dec-140915_HZ_FAQs_FINAL.txt", "HOUSING ZONES Supplementary information For more detailed information regarding Housing Zones please refer to the prospectus "], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", "  7  Where duty under a provision of this Act has been paid on an ingredient of a mixture, the duty charged under this section shall be reduced by the amount of any duty which the Commissioners are satisfied has been paid on the ingredient but not to a negative amount"], ["2014-treasury-dec-budget_2014_data_sources.txt", "html  1  The official statistics\u2019 label refers to a specified subset of the quantitative information produced by the government and its nominated agents"], ["2014-treasury-dec-PU1660_IFRS_accounting_guidance.txt", " There are several areas of public sector investment disclosure, in particular where reporting entities should make sensible judgements"], ["2014-treasury-dec-OOTLAR_19_March_2014__1_.txt", " A SME is a company or organisation with fewer than 500 employees and either an annual turnover not exceeding 100 million, or a balance sheet not exceeding 86 million"], ["2014-treasury-dec-frem_accounting_for_business_combinations_under_common_control_guidance.txt", " Transfer by Merger will apply to Dept B, reporting the performance of the transferred function from the beginning of the reporting period, with retrospective restatement"], ["2014-treasury-dec-PU1667_Tax-Free_Childcare__consultation_on_childcare_account_provision.txt", " Competition for market helps drive down costs"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " In such cases the maximum amount of penalties aggregated under this clause must not exceed the relevant percentage, or 300 if greater"], ["2014-treasury-dec-Black_Country_Phoenix_10_site.txt", "7m  10  21 2  53 39  13  51  29 17  4  217  13  2  22  1  27  106  45  "], ["2014-treasury-dec-FSCS_annual_report_2014_print.txt", " This target does not apply to the Deposits sector because application forms are not used for these claims"], ["2014-treasury-dec-PU1678_final__1_.txt", " This will apply only to liabilities under the recast 2014 Directive, and therefore does not apply to the legacy costs which are currently being collected through FSCS levies"], ["2014-treasury-dec-BRRD_impact_assessment_revised.txt", " Surveys have demonstrated there is widespread acceptance in the markets that the UK will introduce a bail-in tool by 20151"], ["2014-treasury-dec-EU_finances_2014_final.txt", " Such a reorientation of expenditure within a smaller budget overall makes for more efficiency in EU spending and better value for the taxpayer"], ["2014-treasury-dec-PESA_2014_-_print.txt", "4 Protection of biodiversity and landscape 5"], ["2014-treasury-dec-PU1624_final__web_.txt", "uk  020 7270 6170 Mohammad"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", "  0  0  0  0  12  5  0  0  Total  4"], ["2014-treasury-dec-PESA_2014_-_print.txt", " They do not include, as an in-year cost, prepayments for goods and services not consumed in that year but they will include resources consumed but paid for in later years or where pre-financed in earlier periods"], ["2014-treasury-dec-FRAB__119__08_-_Annex_I4_-_MAGENTA_PENSION_SCHEME_2014-15.txt", "  Governance Statement Certificate and Report of the Auditor  5  2014-15  MAGENTA PENSION SCHEME ILLUSTRATIVE PENSION SCHEME STATEMENT  Statement of Parliamentary Supply Summary of Resource and Capital Outturn 201X-1Y  Estimate  SoPS Note  Voted  NonVoted  Total  Outturn  Voted  NonVoted  Total  201X-1Y 000 Voted outturn compared with Estimate saving excess  201W-1X 000 Outturn  Total  Departmental Expenditure Limit - Resource  2"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", " 48 IAS 37 Provisions, Contingent Liabilities and Contingent Assets "], ["2014-treasury-dec-AS2014_data_sources_final.txt", "6 Revisions to business investment over the recession and the recovery before and after Blue Book 2014 Data source, including ONS source code if applicable Office for National Statistics ONS Business Investment NPEL  Further reference information ONS Statistical Bulletin Business Investment, Q3 2014 provisional results after Blue Book 2014 httpwww"], ["2014-treasury-dec-OOTLAR_19_March_2014__1_.txt", " The current limit is 120 per cent of a value called the \u2019basis amount\u2019"], ["2014-treasury-dec-PU1624_final__web_.txt", "42 The Resource budget includes the full cost as reflected in the SoCNE comprising"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " Paragraphs 94  6 requires HMRC to notify their decision to each person who objected to the hold notice and to notify the deposit holder where the hold notice is cancelled or amended"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", " As of March 2014, 75 of the Plan for Growth and Autumn Statement 2011 growth commitments have been delivered    Treasury delivered a significant pro-growth package at the March 2014 Budget to support British businesses including doubling the Annual Investment Allowance AIA until December 2015 a 7bn package to help businesses with energy costs a doubling of UK Export Finance\u2019s direct lending facility to 3bn and a reduction in interest rates to the lowest levels allowed by international agreements  24\u2003\u2003 Annual report and accounts 2013-14  Deadlines missed Action 2"], ["2014-treasury-dec-IFRS_9_Financial_Instruments_-_public_sector_application_guidance__Decem....txt", "41  IFRS 9 also includes a rebuttable presumption that credit risk has increased significantly when contractual payments are more than 30 days past due"], ["2014-treasury-dec-Diverted_Profits_Tax.txt", " These are that Clause 2 would apply to the company if the condition in subsection 1c of that Clause were modified in the way set out and the company does not meet the UK sales threshold condition in Clause 12"], ["2014-treasury-dec-OOTLAR_19_March_2014__1_.txt", " There are also likely to be negligible one-off costs in 2015-16 due to employers and pension providers familiarising themselves with the change to the legislation"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", " These fluctuations mean that WGA net expenditure is not considered to be the appropriate measure for making fiscal policy decisions to manage public finances, although it does offer new insights into long-term sustainability"], ["2014-treasury-dec-PESA_2014_-_print.txt", " All outturn data in this chapter to 2013-14 fall within the scope of National Statistics"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", " UKFI conducted a thorough review of its options, chose a sale process that maintained flexibility and completed the transaction quickly"], ["2014-treasury-dec-ENFORCEMENT_BY_DEDUCTION_FROM_ACCOUNTS.txt", " In these circumstances, deposit-takers will have limited discretion to determine the order in which they apply the hold notice to these accounts"], ["2014-treasury-dec-supplementary_estimates_and_new_estimates_2013_14_120214_correction.txt", "  560  As at 31 December 2010 a contingent liability of 0"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " The rules provide that a company is related to another company in a financial year and, separately, that an unincorporated qualifying activity is related to another qualifying activity in a tax year, if either or both of x  the shared premises condition andor,  x  the similar activities condition,  are met in relation to the companies or the qualifying activities with chargeable periods ending in that financial year, or that tax year, as the case may be"], ["2014-treasury-dec-FRAB__119__08_-_Annex_F_Chapter_05_Form_and_content__2013-14.txt", " The annual report and accounts includes a  the annual report section 5"], ["2014-treasury-dec-main_supply_estimates_2014_2015_web.txt", " This will ensure that PAAs will not have to meet any personal civil liability incurred in the execution of their PAA function"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", "  This means new section 360L applies where x BPRA qualifying expenditure has been incurred on or after 6 April 2014 and a grant that is a State aid was received before that date"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", " Ministers in the House of Lords do not receive a salary but rather an additional remuneration, which cannot be quantified separately from their ministerial salaries"], ["2014-treasury-dec-Modernising_the_taxation_of_corporate_debt_and_derivative_contracts.txt", "  Detailed proposal Operative date The changes made by this measure will have effect in respect of companies\u2019 accounting periods commencing on or after 1 January 2016, with two exceptions   A new provision which relieves credits which arise when debts of companies in financial distress are released, or the terms modified, will apply to releases and modifications on or after 1 January 2015"], ["2014-treasury-dec-OLD_complete_v3.txt", " Other impacts have been considered and none have been identified"], ["2014-treasury-dec-government_financial_reporting_manual_201314.txt", "43 Reporting entities shall analyse other creditors by type as appropriate as set out below"], ["2014-treasury-dec-Payment_systems_regulator_IA.txt", " The current account market is a key one in UK financial services, as it provides the gateway for consumers to a range of other financial products, such as credit cards, mortgages, personal loans and insurance products"], ["2014-treasury-dec-PESA_2014_-_print.txt", "8 is based on revenue current and capital data collections completed by local authorities and sent to the Department for Communities and Local Government CLG and devolved administrations"], ["2014-treasury-dec-FRAB__119__09_-_Draft_Code_of_Practice_on_Local_Authority_Accounting_2014-15_with_Annexes.txt", " Chapter four of the FReM recognises gains or losses on the netasset liability resulting from a transfer of a function as a non-operating gainloss"], ["2014-treasury-dec-Public_Spending_Statistics_July_2014_consolidated_revised.txt", "1  Fees, levies and charges  0"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", "  3 In paragraph 5 representations about a partner payment notice a in sub-paragraph 2 omit the or at the end of paragraph a, and after paragraph b insert , or c objecting to the amount specified in the notice under paragraph 41d"], ["2014-treasury-dec-PU1638_policy_costings_bud_2014_with_correction_slip.txt", " Government support for ESC is also projected allowing for increases in child populations, but with reduced spending as a result of the closure of ESC childcare vouchers and directly contracted to new entrants"], ["2014-treasury-dec-Tackling_marketed_tax_avoidance.txt", " At Autumn Statement 2013, the Chancellor announced another new measures to require taxpayers to pay the tax they owe if they have used the same avoidance scheme or a similar scheme as one which a court or tribunal has already ruled against"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", " Foreign  Annual report and accounts 2013-14\u2003\u2003 125  exchange gains and losses resulting from the restatement and settlement of such transactions are recognised in the SCNE"], ["2014-treasury-dec-INHERITANCE_TAX_INTEREST.txt", "  Impact on business including civil society organisations  This measure is expected to have a negligible impact on businesses and civil society organisations"], ["2014-treasury-dec-supplementary_estimates_and_new_estimates_2013_14_120214_correction.txt", "  The responsibilities of an Accounting Officer, including responsibility for regularity and propriety of the public finances for which an Accounting Officer is answerable, for keeping proper records and safeguarding assets, are also set out in Chapter 3 of Managing Public Money"], ["2014-treasury-dec-39796_Cm_8847_Print_Ready.txt", "2 The department and SLC are committed to moving all 0845 numbers to 03 numbers to reduce the costs of calls to customers"], ["2014-treasury-dec-supplementary_estimates_and_new_estimates_2013_14_120214_correction.txt", "65  5,380 -  2,690 -  50"], ["2014-treasury-dec-140808_Housing_Zones_Prospectus.txt", " We need to seize this opportunity"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_print.txt", "5m for the year ended 31 March 2014, compared to 3"], ["2014-treasury-dec-Alcohol_duty_-_registration_of_alcohol_wholesalers.txt", " 2 Where  a any approved person gives the Commissioners notice of any change in the information contained in the letter of registration, or b without any such notice having been given it appears to the Commissioners that the letter of registration requires correction, the Commissioners may, unless they revoke the approval, issue an amended letter of registration"], ["2014-treasury-dec-140220_Letter_and_annexes_from_HMT_to_Govt_Actuary_3.txt", " Cost cap past service cost 41"], ["2014-treasury-dec-FRAB__119__04_-_WGA_2011-12_key_facts_and_figures.txt", "  Property, plant and equipment Trade and other receivables Loans and deposits with banks Equity investment in the public sector banks Student loans Other assets Total assets  2010 2011 2012 bn bn bn 713 714 745 139 145 142 145 110 121 61 60 41 24 30 33 168 176 186 1,250 1,234 1,268  700 600 Other  500 400  Military equipment  300  Assets under construction  200  Infrastructure assets Buildings, dwellings and land  100 0 2010  2011  2012  Trade and other receivables  Other assets  Trade receivables included tax debtors of 23 billion, which are amounts notified to taxpayers but not yet collected, and an estimate of tax due but not yet advised to taxpayers of 85 billion"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", "5 billion4 and therefore it realised an overall 7"], ["2014-treasury-dec-PU1616_OTS_employee_benefits_final_report.txt", " Finding that their employer has reported the benefit on a P11D often leads the employee to feel they are being charged twice for the benefit"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", " 46 Remit and recommendations for the Financial Policy Committee\u2019, HM Treasury, March 2014"], ["2014-treasury-dec-SDPR_Update_September_2014___published_as_Clarifications_.txt", " The Equitable Life bonus rates and adjustments including Maturity Adjusters and Market Value Adjustments used in this reconstruction can be found in Appendix C"], ["2014-treasury-dec-supplementary_estimates_and_new_estimates_2013_14_120214_correction.txt", "  The responsibilities of an Accounting Officer, including responsibility for regularity and propriety of the public finances for which an Accounting Officer is answerable, for keeping proper records and safeguarding assets, are also set out in Chapter 3 of Managing Public Money"], ["2014-treasury-dec-PU1660_IFRS_accounting_guidance.txt", " The Standard also provides guidance on the disclosure requirements of unconsolidated structured entities IFRS 12 paragraph 5"], ["2014-treasury-dec-UK_Sovereign_Sukuk_PLC_Offering_Circular.txt", " The registered holder of a Certificate will be recognised by the Trustee as entitled to his Certificate free from any equity, set-off or counterclaim on the part of the Trustee against the original or any intermediate holder of such Certificate"], ["2014-treasury-dec-AS2014_distributional_analysis_final.txt", "I are not directly comparable to their equivalents at Budget 2014, due to the methodological developments outlined in paragraphs 1"], ["2014-treasury-dec-scotland_analysis_fiscal_policy_and_sustainability_print.txt", " As a resuIt, it has generated slightly lower tax revenues per person, excluding oil, than the UK average since devolution in 1998"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " The reduction to tax cost is made on 19 March 2014"], ["2014-treasury-dec-PU1624_final__web_.txt", "4 Items of Central Government\u2019s own expenditure score in the resource budget at the same value and with the same timing as in the Statement of Comprehensive Net Expenditure SoCNE in the departmental accounts"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " Where some of those assets have relief attributable to them, and their disposal would have particular tax consequences, special rules are needed to identify which assets are disposed of from out of a 'pool'"], ["2014-treasury-dec-FRAB_121_03_mid_year_reporting.txt", " HM Treasury will take the results of the Scrutiny Unit review and update the guidance for the completion of reporting that was produced for the 2013-14 reports"], ["2014-treasury-dec-130731_Final_IA_-_SAR_for_PSSs_Signed.txt", " This is why resolution powers for CCPs were introduced in the Financial Services Act, and why the Government is now bringing forward this legislation to address gaps in the framework for dealing with payment systems and central securities depositories on a more accelerated timetable than that currently envisaged in ongoing international work"], ["2014-treasury-dec-140623_Final_EN_Clause_49_Sch_7_amendment_v2.0.txt", "FINANCE BILL 2014 CLAUSE 49 SCHEDULE 7  EXPLANATORY NOTE  CLAUSE 49  SCHEDULE 7 EMPLOYMENT RELATED SECURITIES AMENDMENTS 7 - 10 TO SCHEDULE 7  SUMMARY 1"], ["2014-treasury-dec-OLD_complete_v3.txt", "  Detailed proposal Operative date It is proposed that this measure will have effect on and after 6 April 2015"], ["2014-treasury-dec-131217_Letter_and_annexes_from_Govt_Actuary_to_HMT_2.txt", " Your over-riding objective leaves scope for different approaches in these directions so these directions have then been considered against your principles"], ["2014-treasury-dec-FRAB__119__05_-_European_Public_Sector_Accounting_Standards.txt", "  Page 3 of 6  FRAB 119 05 13 DECEMBER 2013  9"], ["2014-treasury-dec-FRAB__120__07_-_Annex_C_-_FT_ARM_14-15.txt", " Any such payments are considered contractual as the orders have to be paid by the party against whom the order is made, although may relate to compensation for loss of office"], ["2014-treasury-dec-elps_main_doc_final.txt", "  The Equitable Life Payment Scheme design  When can I expect to hear from the Scheme Individual policyholders 2"], ["2014-treasury-dec-FRAB__119__08_-_Annex_G1_-_DEPARTMENT_YELLOW_2013-14.txt", " Where the assets were donated by a related party, the name should be given"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", "  Sch 3B para 11 and see Article 4 of Commission Implementing Regulation EU No 8152012"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", "6  Neither past due nor impaired Past due, but not impaired - less than 3 months - 3 to 6 months - over 6 months Impaired  Comparatives as at 31 December 2012 have been used from UKAR\u2019s published Annual Accounts, as it was not practicable to re-do the analysis as at the 31 March 2013"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", " The flexibility to select the order of presentation of line items in the Statement of Financial Position and to present on a liquidity basis is withdrawn"], ["2014-treasury-dec-44695_Autumn_Statement__Print_ready_.txt", "11 Average earnings figures can be affected by changes to the level and composition of employment"], ["2014-treasury-dec-FRAB__120__07_-_Annex_C_-_FT_ARM_14-15.txt", "  These requirements are set out in paragraphs 24 and 25 of Schedule 7 to the National Health Service Act 2006 the 2006 Act"], ["2014-treasury-dec-FSCS_annual_report_2014_web.txt", " This means that we handle an extremely varied range of telephone, email and written enquiries from claimants, their representatives and the general public every day"], ["2014-treasury-dec-Scotland_analysis__Fiscal_policy_and_sustainability.txt", " The projections in this paper follow the same approach taken by the Office for Budget Responsibility OBR in its Fiscal Sustainability Report FSR for the UK"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " As with all customs civil penalties there will be strict liability subject to reasonable excuse"], ["2014-treasury-dec-supplementary_estimates_and_new_estimates_2013_14_120214_correction.txt", " It also includes the additional recruitment, training and associated staff costs"], ["2014-treasury-dec-guidance_on_asset_valuation.txt", " Where the entity has not accounted for the costs of adaptation separately, the valuer will need to consider whether the adaptations are such that the building meets the definition of a specialised property paragraph 3"], ["2014-treasury-dec-39796_Cm_8847_Accessible.txt", "1  The Government agrees with the Committee\u2019s recommendation"], ["2014-treasury-dec-201409forecomp.txt", "0  Forecasts for the UK economy  1"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", "com  Year ended 31 March 2013  150  Whole of Government Accounts  Treasury holding 43"], ["2014-treasury-dec-PESA_2014_-_print.txt", " General public services 1"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " The television production tax relief was introduced by Finance Act 2013"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " Paragraph 14 allows the Treasury to amend any of the conditions or to add new ones"], ["2014-treasury-dec-SDPR_Update_September_2014___published_as_Clarifications_.txt", "  Paragraph 302 Delete on 1 April  57"], ["2014-treasury-dec-FSCS_annual_report_2014_print.txt", " FSCS also has available to it for liquidity purposes 770m in facilities, comprising a 364-day Sterling revolving credit facility of 750m expiring on 24 March 2015 and an overdraft facility of 20m at a fixed margin above bank rate"], ["2014-treasury-dec-39796_Cm_8847_Print_Ready.txt", "pdf  25  Health and Children and Young People are bringing these leads and other colleagues in NHS England together via network events and other means to identify priorities, discuss and share best practice and help networks to develop an annual programme of quality improvement in local services"], ["2014-treasury-dec-UK-China_policy_outcomes.txt", " The UK welcomes applications by qualified Chinese financial institutions for listings of ETFs under its fund authorisation recognition and listings requirements and the UK and Chinese authorities agreed to closer cooperation to facilitate cross-border fund management activity and to explore recognition of funds in both directions"], ["2014-treasury-dec-FRAB__120__07_-_Annex_C_-_FT_ARM_14-15.txt", " 168 Annex 6 to Chapter 7 Model Annual Governance Statement "], ["2014-treasury-dec-10460-001_National_Loans_Fund_Account.for_web.txt", " As the Government\u2019s debt manager, the DMO has a key role in the issue of gilt-edged securities on behalf of the Treasury"], ["2014-treasury-dec-37630_Budget_2014_Web_Accessible.txt", " The net impact line includes the introduction of a new class of voluntary NICs Class 3a but the fiscal impact is not significant enough to be visible on the chart"], ["2014-treasury-dec-government_financial_reporting_manual_201314.txt", "6  Explanations of variances between the Estimate and outturn should be given in the Management Commentary"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " Subsections 8 and 9 make provision for the order of making additions to the pool as provided by section 329Q4 to 7 and reductions to it as provided by sections 329R and 329S"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", " After gaining momentum in 2013, the recovery in the Scottish economy is now well established"], ["2014-treasury-dec-Aggregates_levy_-_credits_in_Northern_Ireland.txt", "  5  In paragraph 9A of Schedule 6 incorrect records etc evidencing claim for tax credit, in sub-paragraph 1a a omit the or at the end of sub-paragraph i, and b after sub-paragraph ii insert , or iii section 30B3 of this Act tax credit in Northern Ireland further provision"], ["2014-treasury-dec-39796_Cm_8847_Print_Ready.txt", "1  The Government agrees with the Committee\u2019s recommendation"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", "  Part 2 contains various consequential amendments to the Income Tax Act 2007"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", " The report must be annotated to identify those items that are auditable"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_print.txt", "  Strategic and Directors\u2019 Report 113  16"], ["2014-treasury-dec-03._2013-14_DEPARTMENT_YELLOW.txt", "  Agencies  Departmental Group  201W-1X 000 Core Dept"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " This clause allows vehicle excise duty VED to be paid by direct debit instalments with effect from 1 October 2014 and sets out what is the consequence of defaulting on payment"], ["2014-treasury-dec-45502_Cm_8988_Print.txt", " Departments should investigate complaints of whistleblowers being victimised"], ["2014-treasury-dec-Partnerships_Mixed_membership_partnerships__Alternative_investment_fund_managers__Transfer_of_assets___income_Streams_through_partnerships.txt", " Example 44 transfer of profits 1 Mr A, an individual member of a partnership, sells his partnership interest to a corporate member of the partnership, A Ltd"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", " The Group operates primarily in the UK, and adverse changes to the UK economy could impact all areas of the Group\u2019s business"], ["2014-treasury-dec-government_financial_reporting_manual_201314.txt", "2  Preparation and Presentation of Financial Statements  IASB\u2019s Conceptual Framework for Financial Reporting Conceptual Framework 2"], ["2014-treasury-dec-PU1719_HMT_Science_.txt", " The opportunity is to ensure that UK science remains an environment that makes the most of the talents of the diverse community within the UK and that imports similarly diverse talent from around the world"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_web.txt", " See the table on page 63 for details"], ["2014-treasury-dec-FSCS_annual_report_2014_print.txt", "indb 61  03072014 1436  62 FSCS Annual Report and Accounts 201314  What FSCS levied in 201314  In 201314, FSCS was primarily funded by an annual levy paid by financial services firms in five sectors  Deposits banks, building societies and credit unions  Investments  General Insurance  Life and Pensions and  Home Finance"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", " In respect of Ministers in the House of Commons, departments bear only the cost of the additional ministerial remuneration the salary for their services as an MP 65,738 from 1 April 2010 and various allowances to which they are entitled are borne centrally"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", " The government\u2019s interest rate risk is concentrated mainly in the National Loans Fund NLF, the Debt Management Office DMO, Exchange Equalisation Account EEA, National Savings and Investments NSI, the Bank of England, HM Treasury and the Department for Business, Innovation and Skills BIS"], ["2014-treasury-dec-44695_Accessible.txt", " This will provide capital funding for better cycle infrastructure such as segregated lanes and improved junctions"], ["2014-treasury-dec-PU1616_OTS_employee_benefits_final_report.txt", " If that valuation later proves to be too low, the question arises whether an adjustment is required"], ["2014-treasury-dec-Cm_8869_Scotland_Analysis.txt", " 7  Per cent of Scottish GDP  6 5 4 3 2 1  Central projection  Most pessimistic  2040-41  2039-40  2038-39  2037-38  2036-37  2035-36  2034-35  2033-34  2032-33  2031-32  2030-31  2029-30  2028-29  2027-28  2026-27  2025-26  2024-25  2023-24  2022-23  2021-22  2020-21  2019-20  2018-19  2017-18  2016-17  2015-16  2014-15  2013-14  2012-13  2011-12  0  Most optimistic  Source Office for Budget Responsibility, Fiscal sustainability report, July 2013  23736 Scotland Analysis 6th"], ["2014-treasury-dec-Diverted_Profits_Tax.txt", "  Subsection 9 gives definitions or clarifications on some specific terms in Clause  BACKGROUND NOTE 10"], ["2014-treasury-dec-PU1660_IFRS_accounting_guidance.txt", " An agent is a party primarily engaged to act on behalf and for the benefit of other parties and therefore does not control the other entity when it exercises its decision making authority"], ["2014-treasury-dec-37630_Budget_2014_Web_Accessible.txt", "13Personal allowance Cash gains and individuals taken out of income tax since 2010  Annex B  The UK\u2019s long-term debt challenge B"], ["2014-treasury-dec-Wales_Bill_-_Explanatory_Notes_-_Report_Stage_-_Welsh_Language_Version_10_6_14_pdf.txt", " Cymal 24 Gwaith gan Gomisiwn y Gyfraith sy\u2019n ymwneud  Chymru  207"], ["2014-treasury-dec-survivor-benefits-in-occupational-pension-schemes-annex-b.txt", " Once the approximate breakdown of pension accrual for each membership group by gender and age has been determined, this can be used to calculate the required cost estimates"], ["2014-treasury-dec-PU1624_final__web_.txt", " The only entries in the budget of the department or ALB are the payments under the unitary charge, which are payments for services and score in the Resource Budget"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", " Real-time fiscal measures published by the Office of National Statistics are used to assess the economic and fiscal position of the UK for policy purposes"], ["2014-treasury-dec-44695_Accessible.txt", " 19 World Economic Outlook\u2019, IMF, October 2014"], ["2014-treasury-dec-20140308_bailin_mandatory_compensation_CONSULTATION_DRAFT_FINAL__2_.txt", " Mandatory provisions choice of insolvency process 8"], ["2014-treasury-dec-FRAB__120__08_-_Simplifying_and_Streamlining_Annual_Report_and_Accounts.txt", "  Impact on guidance  NA at present  IASIFRS adaptation  NA at present  Impact on WGA  NA at present  IPSAS compliant  NA at present  Interpretation for the public sector context  NA at present  Impact on budgetary regime  NA at present  Alignment with National Accounts  NA at present  Impact on Estimates  NA at present  Recommendation  That the Board note the further work undertaken on the Simplifying and Streamlining Statutory Annual Report and Accounts project and comment on the emerging detailed design proposals for future reporting requirements"], ["2014-treasury-dec-OOTLAR_19_March_2014__1_.txt", "uk  A24  Inheritance tax liabilities and foreign currency bank accounts Who is likely to be affected Participators in arrangements which use foreign currency bank accounts to sidestep new rules restricting how liabilities are deducted from the value of an estate for inheritance tax IHT purposes"], ["2014-treasury-dec-37630_Budget_2014_Web_Accessible.txt", "201 Avoidance involving capital losses  The government will amend the operation of a Targeted Anti-Avoidance Rule relating to chargeable gains, confirming that it applies generally to counter the contrived use of capital losses to reduce income profits by whatever means"], ["2014-treasury-dec-37630_Budget_2014_Web_Accessible.txt", " As noted by the OBR, these are changes to the way the public sector\u2019s finances are measured, not to the underlying activities being measured"], ["2014-treasury-dec-PU1638_policy_costings_bud_2014_with_correction_slip.txt", "  Areas of uncertainty The main uncertainties in this costing relate to the future prices of oil, gas, coal and EU ETS permits"], ["2014-treasury-dec-45502_Cm_8988_Accessible.txt", " HMT UK Asset Resolutions have made good progress for UKAR commercial balances, which have reduced from 2"], ["2014-treasury-dec-central_african_republic.txt", "intenHow-we-workNoticesView-UNNotices-Individuals click here"], ["2014-treasury-dec-SDPR_Update_September_2014___published_as_Clarifications_.txt", "40  62  Table11 Equitable Life Overall Rates of Return for International Sterling and Guernsey business  Declared on Vested on  Additional information  Benefit code PEN  PN2  LIF  12"], ["2014-treasury-dec-CAPITAL_GAINS_TAX_NON_RESIDENTS_AND_UK_RESIDENTIAL_PROPERTY.txt", " PART 3 INTERPRETATION OF SCHEDULE  Meaning of control 12  1 For the purposes of this Schedule, a person P is treated as having control of a company C if P a exercises, b is able to exercise, or c is entitled to acquire, direct or indirect control over C\u2019s affairs"], ["2014-treasury-dec-PU1738_print_CMYK.txt", " Such gains and losses are recognised in the Expenditure Statement table D"], ["2014-treasury-dec-2902216_ScotlandAnalysis_Conclusion_acc2.txt", " Average of independent forecasts calculated on the basis of independent forecasts produced by BNP Paribas 5"], ["2014-treasury-dec-BRRD_impact_assessment_revised.txt", " They are preparation and prevention, early intervention, bank resolution, cross boarder crisis management and financing arrangements"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", "  Other definitions 14  In this Schedule diversely-held company means a company which is not a closely-held company loan creditor has the meaning given by section 453 of CTA 2010 open-ended investment company has the same meaning as in Part 17 of the Financial Services and Markets Act 2000 see section 236 of that Act participator, in relation to a company, has the meaning given by section 454 of CTA 2010  388  20  Consultation draft Schedule 1  Schedule Title Here Part 1  Amendments of the Taxation of Chargeable Gains Act 1992  units means the rights or interests however described of the participants in a unit trust scheme or open-ended investment company"], ["2014-treasury-dec-Modernising_the_taxation_of_corporate_debt_and_derivative_contracts.txt", "  25  30  35  40  45  Consultation draft Schedule 1  Loan relationships and derivative contracts Part 2  Derivative contracts Amendments of Part 7 of CTA 2009  4  27  Condition B is that the amounts recognised as mentioned in subsection 1a are recognised as a result of a transaction which has the effect of transferring to the company all or part of the risk or reward relating to the qualifying contract without a corresponding transfer of rights or obligations under the contract"], ["2014-treasury-dec-IFRS_15_Application_Guidance.txt", "5  The following diagram provides a summary of the impact of this transition approach on the financial statements  Chart 3"], ["2014-treasury-dec-scotland_analysis_fiscal_policy_and_sustainability_print.txt", " That premium would probably be in excess of one percentage point given the scale of the risks and the economic characteristics of an independent Scotland"], ["2014-treasury-dec-FSCS_annual_report_2014_print.txt", " For the 31 March 2014 disclosures, 75 per cent of members are assumed to exercise their option to commute the maximum amount of their pension for a pension commencement lump sum using the cash commutation factors in place as at 31 March 2014"], ["2014-treasury-dec-OOTLAR_19_March_2014__1_.txt", " The following will not be subject to commercial exploitation where they are not for use for construction purposes   material that is wholly or mainly clay, coal, lignite, slate or shale    other industrial minerals, namely anhydrite ball clay barites china clay feldspar fireclay fluorspar fuller's earth gems and semi-precious stones gypsum any metal or the ore of any metal muscovite perlite potash pumice rock phosphates sodium chloride talc and vermiculite and    material that is mainly but not wholly the spoil, waste or other by-product of any industrial combustion process or the smelting or refining of metal"], ["2014-treasury-dec-Diverted_Profits_Tax.txt", "  Operational impact m HMRC or other  HMRC will need to makes changes to IT systems to deliver this change, at an estimated one-off cost of 300,000"], ["2014-treasury-dec-PU1643_Charter_budget_responsibility_update_print.txt", " The Treasury will advise the OBR, where necessary, on policy in development that may be of relevance to any forecast or analysis that the OBR is undertaking for example, policy for possible inclusion within the Budget will be shared with the OBR ahead of the Budget"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", "  11  Once a reduction in the pool has been made under this section a nothing in section 327 applies to require a reduction in the pool in respect of the use under section 45 of a loss if and to the extent that the loss is represented by the reduction made under this section, and b if and to the extent that losses are represented by the reduction they are to be used under section 45 to reduce any profits of a post-commencement period before ring fence losses of the company the use of which would trigger a reduction of the ring fence pool under section 327"], ["2014-treasury-dec-Wales_Bill_-_Impact_Assessment_-_Report_Stage_-_Welsh_Language_Version_10_6_14_pdf.txt", " Cafwyd gwybod gan y Comisiwn Etholiadol fod ymgyrch y refferendwm yn 2011 wedi costio cyfanswm o 5"], ["2014-treasury-dec-FRAB__119__08_-_Annex_I3_-_NDPB_GREEN_2014-15.txt", " Programme Costs 201X-1Y  201W-1X  000  000  Note The following expenditure items if material must be listed individually within this note, although not necessarily in this order"], ["2014-treasury-dec-05._2013-14_NDPB_GREEN.txt", "  Other financial commitments  The NDPB has entered into non-cancellable contracts which are not leases or PFI and other service concession arrangement contracts, for state what service is being provided to the NDPB"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", "  Annual report and accounts 2013-14\u2003\u2003 143  21"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", "03  -  Arrears 3 months and over and Possessions  No"], ["2014-treasury-dec-PU1632_Sustainability_Reporting_Guidance.txt", "19 In addition to this, organisations may have their own targets for waste reduction or recycling"], ["2014-treasury-dec-FRAB__120__07_-_Annex_C_-_FT_ARM_14-15.txt", " It is therefore, sufficient for the NHS foundation trust merely to have the power to exercise significant influence in order for the entity to be an associate, regardless of whether the power is actually used in practice"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", " Therefore part of the movement can be explained by inflation and does not reflect increases in public spending in real terms"], ["2014-treasury-dec-Diverted_Profits_Tax.txt", " Subsection 3 sets out the elements of the the mismatch condition, the first of the two further conditions mentioned at subsection 1d, in terms of provision the material provision made or imposed as between the foreign company and another person A"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", "0  Number of compulsory redundancies  Number of other departures agreed  Total number of exit packages by cost band  Total Cost bn  10,000 10,000 - 50,000 50,000 - 100,0001 100,000  3,215 22,680 2,097 735  5,226 59,162 12,364 2,755  8,441 81,842 14,461 3,490  0"], ["2014-treasury-dec-EEA_Accounts_2013-14_-_web.txt", " The Bank\u2019s Executive Director for Markets forwards the Internal Audit quarterly reports on this activity to the Accounting Officer and the results of all relevant internal audits are provided to EFA"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " Subsection 5 of new section 863B defines arrangements for the purposes of new section 863B"], ["2014-treasury-dec-FRAB_121_minutes.txt", " Sarah Sheen noted that they would as they were unsure as to why the relevant provisions had been removed"], ["2014-treasury-dec-Govt_NC5_and_NS4_Tax_relief_for_theatrical_production_.txt", " New section 1217KC sets out that for State aid purposes the total amount of any theatre tax credits for each undertaking must not exceed 50 million euros per year"], ["2014-treasury-dec-140220_Letter_and_annexes_from_HMT_to_Govt_Actuary_3.txt", " In taking any decision to adjust the cost cap or the operation of the mechanism, the Government will need to balance the interests of scheme members against the need to protect the taxpayer and to ensure that the costs to employers remain sustainable"], ["2014-treasury-dec-UK_Sovereign_Sukuk_PLC_Offering_Circular.txt", " The Certificates shall be redeemed on the Scheduled Dissolution Date and, other than as a result of the occurrence of a Total Loss Event as defined in the Conditions, shall not be redeemed prior to such date"], ["2014-treasury-dec-survivor-benefits-in-occupational-pension-schemes-annex-b.txt", " Deaths registered in England and Wales in 201222 Males  Females  Age  Opposite sex couples  Same sex couples  Ratio  Opposite sex couples  Same sex couples  Ratio  15-39  984  15  1"], ["2014-treasury-dec-promoters_of_tax_avoidance_schemes_amendment_of_return_to_take_account_of_relevant_judicial_rulings_and_dotas.txt", "  Clause 11 contains the appeal right against a monitoring notice"], ["2014-treasury-dec-EU_finances_2014_final.txt", " In such circumstances the EU reduces the amount paid to the UK"], ["2014-treasury-dec-oil_and_gas_fiscal_review_call_for_evidence.txt", " The group will consider   whether the economics of late life investment justifies a different tax treatment    interactions between the fiscal regime and maintaining aging infrastructure    the effectiveness of the brownfield allowance    the tax treatment of decommissioning  Questions 4, 13 and 15 in Chapter 3 are particularly relevant to this group"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", " 99 Note 43 - Performance information NHS trusts only "], ["2014-treasury-dec-PU1638_policy_costings_bud_2014_with_correction_slip.txt", "    Also, EEA jobseekers will no longer be able to make new claims to HB at all from 1 April 2014"], ["2014-treasury-dec-Landfill_tax_-_compliance.txt", " There are currently around 200 registered landfill site operators and 450 mechanical treatment plants that produce fines in England, Wales and Northern Ireland"], ["2014-treasury-dec-10459.Consolidated_Fund.for_web.txt", "  Consolidated Fund Account 2013-14  n  Failure of principal counterparties to provide agreed services Well-developed Service Level Agreements SLAs for the provision of services from all principal counterparties are in place"], ["2014-treasury-dec-Modernising_the_taxation_of_corporate_debt_and_derivative_contracts.txt", "  111 1 This paragraph applies if a an overall transitional adjustment is required by paragraph 107 in respect of a loan relationship of a company, and  25  30  35  40  Consultation draft Schedule 1  Loan relationships and derivative contracts Part 5  Commencement and transitional provisions  b  41  before the end of the 5 years mentioned in paragraph 1083, the company i ceases to be within the charge to corporation tax, or ii starts to be wound up"], ["2014-treasury-dec-140220_Letter_and_annexes_from_HMT_to_Govt_Actuary_3.txt", " the same version which you commented on in your letter of 17 December 2013"], ["2014-treasury-dec-Public_Spending_Statistics_July_2014_consolidated_revised.txt", " The forecasts are consistent with the Financial Statement and Budget Report 2014"], ["2014-treasury-dec-main_supply_estimates_2014_2015_print.txt", "  239  Home Office  Main Estimates, 2014-15  Part III Note E - Arm's Length Bodies ALBs Section in Part II Subhead Detail  I I I I I  Body  Resources  Independent Police Complaints Commission College of Policing Disclosure and Barring Service Security Industry Authority Office of the Immigration Services Commissioner  Total  240  '000  Capital  Grant-in-aid  61,901 50,337 -1,045 2,900  11,000 7,600 16,000 5,300 -  68,399 53,007 6,000 5,300 2,900  114,093  39,900  135,606  Home Office  Main Estimates, 2014-15  Part III Note G - Expenditure resting on the sole authority of the Supply and Appropriation Act The following subheads contain provision sought under the sole authority of Part I of the Estimate and of the confirming Supply and Appropriation Act  Section in Part II Subhead Detail G  Service DEMOS mapping integration - grant  241  '000 45  Home Office  Main Estimates, 2014-15  Part III Note K - Contingent Liabilities Nature of liability  '000  The Home Office has entered into the following quantifiable contingent liabilities by offering guarantees, indemnities or by giving letters of comfort"], ["2014-treasury-dec-PESA_2014_-_print.txt", "13 Public corporations controlled by local government include the businesses reporting to Transport for London and local authority airports such as Manchester"], ["2014-treasury-dec-PU1632_Sustainability_Reporting_Guidance.txt", "  Scope 3 emissions relating to official business travel directly paid for by an organisation i"], ["2014-treasury-dec-main_supply_estimates_2014_2015_print.txt", " Part III Note B shows the Analysis of Departmental Income resource and capital, which is being used to offset gross spending"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " Subsection 6 may apply by reference to the contribution of economic value by a person that is party to a transaction or to one or more transactions in a series, to which subsection 3a of Clause 2 or subsection 1b of Clause 3 refers"], ["2014-treasury-dec-Disguised_fee_income.txt", " It applies when income tax is charged in respect of a disguised fee under s809EZA, and at any time income tax or another tax is charged under another section in respect of that disguised fee"], ["2014-treasury-dec-Govt_NC4_and_NS3_Cooperative_societies.txt", "  Policy objective This measure ensures that the definitions of the bodies to which tax provisions apply are consistent and cover all relevant bodies"], ["2014-treasury-dec-Govt_NC13_and_NS_5_pension_flexibility_further_amendments.txt", " Subparagraph 8A also provides that in any other case where either new paragraph 1A or 1B of Schedule 29 apply, the calculation of the applicable amount is based on the assumption that the member had become entitled to the expected pension in connection with which the PCLS was paid at the time the lump sum is paid"], ["2014-treasury-dec-44695_Autumn_Statement__Print_ready_.txt", " Public sector net borrowing as a percentage of GDP has fallen by more than a third since 2009-10 and is forecast to have fallen by half by the end of 2014-15"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", " For 2013-14, HM Treasury has a net income figure for its programme control limit"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", "2 of GDP in 2018-19  30 31  20  Public Sector Finances\u2019, ONS, February 2014 Economic and Fiscal Outlook\u2019, OBR, March 2014"], ["2014-treasury-dec-banking_reform_impact_assessment_05072014.txt", " Following the 2007-09 crisis, the UK Government, along with G20 partners, committed to eliminating implicit guarantees to the banking sector"], ["2014-treasury-dec-Partnerships_Salaried_member_rules.txt", " Example 4 This looks at where the relevant period ends but the arrangements are unchanged"], ["2014-treasury-dec-Wales_Bill_-_Explanatory_Notes_-_Report_Stage_-_Welsh_Language_Version_10_6_14_pdf.txt", "  Mae gan bob etholwr yng Nghymru ddwy bleidlais un ar gyfer dewis ymgeisydd i\u2019r etholaeth ac un ar gyfer ymgeisydd rhanbarthol"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", " If, in a subsequent period, the amount of the impairment loss decreases due to an event occurring after the initial impairment, the loss is reversed through the Statement of Revenue and Expenditure to the extent that the impaired carrying amount would not exceed the original amortised cost"], ["2014-treasury-dec-FRAB__120__02_-_IFRS_13_-_Appendix_A.txt", "  The Treasury and CIPFA, therefore agree that the application of IFRS 13 should be restricted to cases where fair value is appropriate and have not developed this option further"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " Paragraph 83 amends section 691 concerning the meaning of unallowable purpose\u2019"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", "  Differences in relation to PFI 3"], ["2014-treasury-dec-OLD_complete_v3.txt", "    The new regime anti-avoidance rules will apply, where the conditions are met, in respect of arrangements entered into on or after 1 April 2015"], ["2014-treasury-dec-IFRS_9_Financial_Instruments_-_public_sector_application_guidance__Decem....txt", " The FReM interprets1 IFRS 9 for the public sector context in the following ways, as set out in FReM Chapter 6  Any financial instrument that is not held in furtherance of the entity\u2019s objectives but is held on behalf of government more generally should be accounted for in a separate Trust Statement"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", " Local government entities had transactions with municipal ports, airports and parish councils, primarily through the provision of funding"], ["2014-treasury-dec-Russia.txt", "comkazaknacguard Organisation typeState Owned Enterprise Listed on 16022015 Last Updated 31122020 Group ID 13220"], ["2014-treasury-dec-44695_Autumn_Statement__Print_ready_.txt", " This means that employers of around half a million apprentices will be exempt from paying employer National Insurance contributions"], ["2014-treasury-dec-FRAB__119__08_-_Annex_G4_-_MAGENTA_PENSION_SCHEME_2013-14.txt", " The variables include not only the key financial assumptions noted in the table above, but also  32  2013-14  MAGENTA PENSION SCHEME ILLUSTRATIVE PENSION SCHEME STATEMENT  assumptions about the changes that will occur in the future in the mortality rate, the age of retirement and the age from which a pension becomes payable"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", "  Paragraph 3 provides for the rate of interest"], ["2014-treasury-dec-UK_Sovereign_Sukuk_PLC_Offering_Circular.txt", "  41  GENERAL INFORMATION"], ["2014-treasury-dec-FRAB__120__07_-_Annex_C_-_FT_ARM_14-15.txt", "  The number of meetings and individuals\u2019 attendance at each should also be disclosed Code of Governance A"], ["2014-treasury-dec-assurance_frameworks_191212.txt", " Two complementary approaches are suggested to identify assurance providers against key areas of risk, linked to strategic business objectives or in relation to key business systemsprocesses"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", " From the provider viewpoint, where it is certain to receive the income for a treatment or spell once the patient is admitted and treatment begins then the income for that treatment or spell can start to be recognised at the time of admission and treatment starting"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", "indd 65  65  18032014 2248  2"], ["2014-treasury-dec-Public_Spending_Statistics_methodology.txt", "ukgovernmentcollectionshmt-oscar-publishing-from-the-database Quarterly Data summaries each government department, quarterly Estimates Publications HM Treasury httpswww"], ["2014-treasury-dec-44695_Accessible.txt", "89 The OBR\u2019s assessment, which is set out in Table 1"], ["2014-treasury-dec-FRAB__120__07_-_Annex_C_-_FT_ARM_14-15.txt", "  The name of any person and in particular any director of the trust  130  who was not a member of the committee who provided advice or services to the committee that materially assisted the committee in their consideration of any matter"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", " The derivative consists of an indemnity HM Treasury provides to the Bank of England for any losses in operating the BEAPFF and under which it is entitled to its profits"], ["2014-treasury-dec-EEA_Accounts_2013-14_-_print.txt", " Derivatives are a collective name for contracts whose value is derived from the prices of another underlying investment"], ["2014-treasury-dec-main_supply_estimates_2014_2015_print.txt", "  Income arising from  Funding contributions to support delivery bodies"], ["2014-treasury-dec-Scotland_analysis__Fiscal_policy_and_sustainability.txt", " IFS 2013, Fiscal sustainability of an independent Scotland NIESR 2014, Assets and liabilities and Scottish independence  Executive summary 7  Managing the fiscal effects of the benefits of natural resources and an ageing population are exactly the sorts of challenges that fiscal unions, such as the UK\u2019s, are able to smooth over long periods of time"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", "  15  5 Allocate a percentage of the overall transitional adjustment determined under paragraph 107 to each of the 5 transitional years as follows 1st year  40  2nd year  25  3rd year  15  4th year  10  5th year  10  20  6 If a transitional year coincides with an accounting period, the transitional adjustment for the accounting period is the amount allocated to that year"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", " The recoverability of these loans is assessed by the administrators"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " This change applies to disposals on or after 6 April 2016"], ["2014-treasury-dec-SDPR_Update_September_2014___published_as_Clarifications_.txt", "00  31-Dec-93  01-Apr-93  31-Dec-93  10"], ["2014-treasury-dec-PU1624_final__web_.txt", " These voted limits may differ from the figures in departmental budgets and Estimates, as elements of the department\u2019s budgets may fall within non-voted spending"], ["2014-treasury-dec-FRAB__119__09_-_Draft_Code_of_Practice_on_Local_Authority_Accounting_2014-15_with_Annexes.txt", " The consultation opened in July 2013 and closed in October 2013"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", "5 Feb-Apr 2014 Feb-Apr 2013  Percentage employed out of the working age population 16-64"], ["2014-treasury-dec-PU1616_OTS_employee_benefits_final_report.txt", " Although for many businesses, payrolling benefits will be a huge simplification, there will be some employers for which payrolling will present a greater administrative burden as it requires them to deal with benefits in real time on a monthly basis rather than after the end of the tax year"], ["2014-treasury-dec-130731_Final_IA_-_SAR_for_PSSs_Signed.txt", " This legislation would cover both scheme companies and their service providers"], ["2014-treasury-dec-Efficiency_and_reform_in_the_next_Parliament.txt", " New legislation will go further, removing bureaucratic prequalification questionnaires for low value contracts introducing prompt payment within 30 days all the way down the public sector supply chain and increasing transparency on how well government pays suppliers"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " to counteract contrived arrangements used by large groups typically multinational enterprises that result in the erosion of the UK tax base"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " New subsection 13 provides definitions"], ["2014-treasury-dec-PESA_2014_-_print.txt", " The breakdowns of resource DEL and resource departmental AME are consistent with Table 1"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " It means that the Treasury will be able in the future to implement recommendations made by the Organisation for Economic Co-operation and Development OECD on country-by-country reporting and require UK-based multinational enterprises to report for each tax jurisdiction in which they have a presence how their revenue, profit and taxes are allocated, as well as other indicators of economic activity"], ["2014-treasury-dec-OLD_complete_v3.txt", " A small number of these may be followed by appeals to the County Court which will have an impact on HM Courts  Tribunals Service"], ["2014-treasury-dec-Cm_8869_Scotland_Analysis.txt", " The other members of the CTA may decide that controls are necessary in order to stop people travelling illegally from Scotland into other CTA states"], ["2014-treasury-dec-44695_Accessible.txt", " Since 2010, this government has worked systematically to promote enterprise, address barriers to growth, and unlock business investment across all sectors and regions by increasing the competitiveness of the UK economy"], ["2014-treasury-dec-FRAB_121_07_IFRS_13_annex_exposure_draft_of_proposed_amendments_to_FReM.txt", "14 Networked assets comprise assets that form part of an integrated network servicing a significant geographical area"], ["2014-treasury-dec-Payment_systems_regulator_IA.txt", " As these operators account for a very small proportion of money transmission in the UK under 0"], ["2014-treasury-dec-EEA_Accounts_2013-14_-_web.txt", " Hedged reserves refers to that part of the reserves, financed by repo or sterling swapped into foreign currencies or foreign currency securities, on which currency and interest rate exposure is hedged"], ["2014-treasury-dec-BRRD_impact_assessment_revised.txt", " This curtails the risks banks take, making them safer and less likely to fail"], ["2014-treasury-dec-FRAB__119__09_-_Draft_Code_of_Practice_on_Local_Authority_Accounting_2014-15_with_Annexes.txt", " b Other operating expenditure comprising precepts paid to non-principal  authorities in England and all authorities in Wales and levies payments to the Housing Capital Receipts Pool and gains or losses on the disposal of noncurrent assets"], ["2014-treasury-dec-government_financial_reporting_manual_201314.txt", " Other than NDPBs that are charities which apply the Charities SORP, all reporting entities shall prepare individual or group accounts as appropriate using IAS 1"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " DETAILS OF THE CLAUSE 2"], ["2014-treasury-dec-39796_Cm_8847_Print_Ready.txt", " 4 The Food Standards Agency breached its Capital Departmental Expenditure Parliamentary Control total by 48,000"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_web.txt", " Our ambition is to bring about a step-change in the way people manage their money"], ["2014-treasury-dec-45502_Cm_8988_Accessible.txt", " Recommendation The department must now seek to award the remaining funds using price competition"], ["2014-treasury-dec-FRAB__120__03_-_Annex_A__ITC_and_WG_Report.txt", " Therefore it has included additional provisions to encourage local authorities only to report those transactions which materially impact on the presentation of a true and fair view of local authority performance, financial position and cash flows and to report disclosures on schools in aggregate"], ["2014-treasury-dec-supplementary_estimates_and_new_estimates_2013_14_120214_correction.txt", " The first cohort of offenders at HMP Peterborough runs from 9 September 2010 to 9 September 2012"], ["2014-treasury-dec-EU_finances_2014_final.txt", " The EU will not reimburse the UK for the expenditure incurred"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", " He is also responsible for the performance appraisals of certain Group Accounting Officers"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", "  Sajid Javid Her Majesty\u2019s Treasury 19 March 2014  Ordered by the House of Commons to be printed 19 March 2014  HC 1104  3763000bPrelims"], ["2014-treasury-dec-39796_Cm_8847_Print_Ready.txt", "1  The Government agrees with the Committee\u2019s recommendation"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", " 51 IFRS 2 Share-based Payment "], ["2014-treasury-dec-promoters_of_tax_avoidance_schemes_amendment_of_return_to_take_account_of_relevant_judicial_rulings_and_dotas.txt", "  2 The reference in sub-paragraph 1 to failure to comply includes cases where a person had a reasonable excuse for not doing the thing required to be done despite section 1182 of TMA 1970"], ["2014-treasury-dec-OLD_complete_v3.txt", " This measure will only affect a very small number of investors who enter into lease and leaseback arrangements with housing associations"], ["2014-treasury-dec-FRAB__120__02_-_IFRS_13_Fair_Value.txt", " A similar treatment would also be used for intangible assets"], ["2014-treasury-dec-FSCS_annual_report_2014_print.txt", " Rodney says that as the claims process was handled with great efficiency, he not only feels that he can trust FSCS but is also confident enough to save with another credit union"], ["2014-treasury-dec-PU1616_OTS_employee_benefits_final_report.txt", "47 Finally, it should be noted that the recent change to the rules on establishing whether someone is ordinarily resident in the UK has moved away from an intention based rule"], ["2014-treasury-dec-44695_Accessible.txt", "  2  National Accounts measure, gross of reduced liability tax credits"], ["2014-treasury-dec-FRAB__119__Minutes.txt", " The Secretary noted that this is still unclear but given the suggested timescales put forward by Eurostat we would expect to have a much 11  FRAB 119 better understanding over the next 12 months"], ["2014-treasury-dec-Partnerships_Mixed_membership_partnerships__Alternative_investment_fund_managers__Transfer_of_assets___income_Streams_through_partnerships.txt", " For the meaning of vest, see section 4"], ["2014-treasury-dec-government_financial_reporting_manual_201314.txt", " The work of the judges facilitates the achievement of the department\u2019s services and functions"], ["2014-treasury-dec-supplementary_estimates_and_new_estimates_2013_14_120214_correction.txt", " The management of the Government\u2019s property portfolio"], ["2014-treasury-dec-PU1624_final__web_.txt", " However, it is intended that approval to utilise Budget Exchange will be granted automatically up to a prescribed limit and subject to the other conditions detailed below, though Treasury reserves the right to withhold approval in exceptional circumstances"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " Clause X introduces Schedule A, which amends capital gains tax private residence relief"], ["2014-treasury-dec-main_supply_estimates_2014_2015_web.txt", " Identity management and data protection passports"], ["2014-treasury-dec-OLD_complete_v3.txt", " All employers are eligible, so its introduction is unlikely to affect competition"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", " It is not expected to have a material impact on the financial statements"], ["2014-treasury-dec-Scotland_analysis__Fiscal_policy_and_sustainability.txt", " However, the set up costs for new organisations or transferring of functions to existing organisations still comes at a significant cost"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", "24 The OBR also expects private dwellings investment to grow strongly at 9"], ["2014-treasury-dec-Letter_from_the_Chancellor_of_the_Exchequer_to_the_Governor_of_the_Bank_of_England_MPC_19032014.txt", " A copy of the remit is attached"], ["2014-treasury-dec-OLD_complete_v3.txt", " Stamp duty land tax SDLT reform of residential rates"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", " 12191 Note 18 - Investment property "], ["2014-treasury-dec-supplementary_estimates_and_new_estimates_2013_14_120214_correction.txt", "  -1,650,000  Section F Decrease in capital spend for Departmental operating costs following a transfer to Royal Botanic Gardens, Kew"], ["2014-treasury-dec-FRAB__119__08_-_Annex_I2_-_AGENCY_PINK_2014-15.txt", "  Third-party assets  Where the or agency has third party assets as defined in the Financial Reporting Manual, a brief statement should be made here about the capacity in which the or agency acts that gives rise to these assets"], ["2014-treasury-dec-Flood_defence_scheme_tax_relief.txt", " Part 3 of ITTOIA deals with property income, and Chapter 3 sets out the rules for calculation of property business profits"], ["2014-treasury-dec-OOTLAR_19_March_2014__1_.txt", "  Detailed proposal Operative date The changes to introduce the SRIT are expected to take effect on 6 April 2016"], ["2014-treasury-dec-PESA_2014_-_print.txt", "  Public Expenditure Statistical Analyses 2014\u2003\u2003 35  2"], ["2014-treasury-dec-CAPITAL_GAINS_TAX_NON_RESIDENTS_AND_UK_RESIDENTIAL_PROPERTY.txt", " Paragraph 2 of new Schedule C1 defines a closely held company as one that is either under the control of five or fewer persons that have an interest in the company participators, or where those five or fewer persons would be entitled to the greater part of the assets of the company were it to be wound up"], ["2014-treasury-dec-Administration_of_employee_expenses.txt", " This leads to unnecessary administrative burdens for employers and employees, and processing costs for HMRC where there is no tax to collect"], ["2014-treasury-dec-PU1616_OTS_employee_benefits_final_report.txt", " Essentially, clearer and more rational rules about what counts as a trivial benefit could simplify decision making for employers, dramatically reduce the number of P11Ds employers are required to submit, and the amount HMRC need to process"], ["2014-treasury-dec-OOTLAR_19_March_2014__1_.txt", " A TIIN is available at Annex A"], ["2014-treasury-dec-Notice_Central_African_Republic_250221.txt", "Financial Sanctions Notice  25022021  Central African Republic Introduction 1"], ["2014-treasury-dec-FSCS_annual_report_2014_print.txt", "indb 86  03072014 1436  87  Section 10  Our Governance FSCS is a non-profit-making independent body, accountable to the Financial Conduct Authority FCA and the Prudential Regulation Authority PRA"], ["2014-treasury-dec-150213_Amending_Directions_-_HMT_to_GA_Redacted_with_annex.txt", " The cost of paying down this deficit over a 15 year spreading period, as specified in the Directions, would require an additional employer contribution of around 4 of pensionable pay"], ["2014-treasury-dec-Final_IA_-_ring-fencing_and_depositor_preference.txt", " According to the figures in this academic literature, the maximum range for the annual GDP cost is very wide, from 0"], ["2014-treasury-dec-IFRS_16_Application_Guidance_December_2020.txt", " WGA data collection is expected to be carried out based on IAS 17, and therefore departments applying IFRS 16 will need to be able to unwind their transition adjustments for WGA purposes"], ["2014-treasury-dec-PU1738_print_CMYK.txt", "24 In 2012, a total of 12,137 non-fraudulent irregularities were reported, up approximately 6 from 10,974 in 2011"], ["2014-treasury-dec-OLD_complete_v3.txt", " VAT and Indirect Taxes 3"], ["2014-treasury-dec-Wales_Bill_-_Impact_Assessment_-_Report_Stage_-_Welsh_Language_Version_10_6_14_pdf.txt", "1m  Disgrifiad a graddfa\u2019r costau allweddol  gwerth ariannol o ran y prif grwpiau yr effeithir arnynt\u2019 Mae Aelodau Cynulliad sydd hefyd yn ASau yn gweld gostyngiad 23 neu 36,000 yn eu cyflogau yn 201314"], ["2014-treasury-dec-EEA_Accounts_2013-14_-_web.txt", " The EEA is funded by central government through the NLF"], ["2014-treasury-dec-44695_Accessible.txt", "8 billion, in line with the OBR\u2019s forecast for spending within scope of the cap in that year"], ["2014-treasury-dec-ENFORCEMENT_BY_DEDUCTION_FROM_ACCOUNTS.txt", " 5 Objections under sub-paragraph 1 may only be made within the period of 30 days beginning with a in the case of i P, or ii an interested third party in relation to an affected account who has not been given a notice under paragraph 66b, the day on which a copy of the hold notice is given to P under paragraph 66a, and b in the case of a person given a notice under paragraph 66b, the day on which that notice is given"], ["2014-treasury-dec-PU1668_WGA_summary_report_revised_layout_4_page_spread_final.txt", " Below are extracts from the 2012-13 account"], ["2014-treasury-dec-ENFORCEMENT_BY_DEDUCTION_FROM_ACCOUNTS.txt", " 2 Notice of an appeal must be given to HMRC before the end of the period of 30 days beginning with the day on which the notification under paragraph 13 was given"], ["2014-treasury-dec-Voluntary_payrolling_of_benefits_in_kind.txt", "  1  Consultation draft  1  PAYE benefits in kind 1  Section 684 of ITEPA 2003 PAYE regulations is amended as follows"], ["2014-treasury-dec-FRAB__119__08_-_Annex_H_-_2014-15_FReM.txt", " Where a department has an investment in another public sector entity that has not been designated for consolidation, it should be reported following the requirements of IAS 39"], ["2014-treasury-dec-IAS_37_and_Grantor_Accounting_Application_Guidance.txt", "  5  Administrative processes 2"], ["2014-treasury-dec-131217_Letter_and_annexes_from_Govt_Actuary_to_HMT_2.txt", " Third party reliance and liability HM Treasury can release this letter to third parties, provided that    it is released in full including the addresses names and signatures the advice is not quoted selectively or partially, and    All parties with an interest should be told to seek their own actuarial advice where appropriate and that they cannot place reliance on this letter without making such a request"], ["2014-treasury-dec-PESA_2014_-_print.txt", " This support is provided either through Revenue Support Grant RSG or Housing Revenue Account HRA subsidy"], ["2014-treasury-dec-INHERITANCE_TAX_EXEMPTION_FOR_EMERGENCY_SERVICE_PERSONNEL_ETC.txt", " Impact on business including civil society organisations Operational impact m HMRC or other  This measure is expected to have no impact on businesses or civil society organisations"], ["2014-treasury-dec-freedom_and_choice_in_pensions_print_210314.txt", " Further, the industry does not expect there to be a single, comprehensive product solution but rather a range of products that can be used individually or in combination"], ["2014-treasury-dec-Partnerships_Mixed_membership_partnerships__Alternative_investment_fund_managers__Transfer_of_assets___income_Streams_through_partnerships.txt", " The legislation does not apply to mixed membership partnerships in which the individual and non-individual partners are genuinely acting at arm\u2019s length and not intending to secure a tax advantage"], ["2014-treasury-dec-banking_reform_impact_assessment_05072014.txt", " Estimates supplied for the ongoing operational costs were in the range 30m - 105m per bank per year"], ["2014-treasury-dec-EEA_Accounts_2013-14_-_web.txt", " Under the SLA, the Treasury sets the Bank a VaR limit for active management relative to benchmarks, with the VaR being calculated at close of business each day"], ["2014-treasury-dec-2902216_ScotlandAnalysis_Conclusion_acc2.txt", "18 The energy market in Great Britain is ten times larger than Scotland\u2019s, and costs are spread across 30 million households and businesses"], ["2014-treasury-dec-elps_annex_final.txt", "  For Group scheme policies, the payee is   For defined benefit pension schemes, the trustees of those Group schemes    For defined contribution pension schemes where Equitable Life only has one set of data and no records of the individual members in respect of the scheme, the trustees of those Group schemes"], ["2014-treasury-dec-39796_Cm_8847_Accessible.txt", " Recommendation The department should seek assurances that bodies involved in the distribution of antiviral medicines during a pandemic follow the department\u2019s revised guidance and have robust storage and quality-control systems in place"], ["2014-treasury-dec-EEA_Accounts_2013-14_-_web.txt", "  Fees and commissions  Fees and commissions are not material and are recognised in the Statement of Comprehensive Income as incurred"], ["2014-treasury-dec-Diverted_Profits_Tax.txt", " Subparagraph 5 provides that 51 subsidiary in paragraph 4 has the same meaning as in section 1154 CTA 2010"], ["2014-treasury-dec-Wales_Bill_-_Impact_Assessment_-_Report_Stage_-_Final_10_6_14_pdf.txt", "5 of the UK total, in 2012-13"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", "  40  221  10  18  Consultation draft Schedule 1  Loan relationships and derivative contracts Part 1  Loan relationships Amendments of Parts 5 and 6 of CTA 2009  After section 323 insert 323A Substantial modification cases where credits not required to be brought into account 1  2  The company is not required to bring into account for the purposes of this Part a credit in respect of any change in the carrying value of the liability representing the modified or replacement debtor relationship"], ["2014-treasury-dec-Final_IA_-_ring-fencing_and_depositor_preference.txt", " In addition, the covenant may weaken as the claims on an insolvent bank of the banks pension scheme to settle any s"], ["2014-treasury-dec-FSCS_annual_report_2014_web.txt", " Compensation costs for the Investment Intermediation sector were just over 71m"], ["2014-treasury-dec-Russia.txt", " He requested Russian intervention in eastern Ukraine, including through the deployment of Russian peacekeeping forces"], ["2014-treasury-dec-Partnerships_Mixed_membership_partnerships__Alternative_investment_fund_managers__Transfer_of_assets___income_Streams_through_partnerships.txt", " The details of the information which will be required will be published in the near future"], ["2014-treasury-dec-20140308_bailin_mandatory_compensation_CONSULTATION_DRAFT_FINAL__2_.txt", "  6  DRAFT FOR CONSULTATION  Regulation 13 provides for the application of these Regulations to building societies as noted above, with modifications"], ["2014-treasury-dec-Modernising_taxation.txt", "  Revised legislation should be easier for HMRC to operate and reduce resource needed to combat attempted avoidance"], ["2014-treasury-dec-Notice_Russia_190121.txt", " There elections were in breach of Ukrainian law and therefore illegal"], ["2014-treasury-dec-A0_Low_Carbon_-_Renewables_East_Enterprise_Area_-_Dundee_Claverhouse__1_.txt", "4m  22  38  40  SM  ENT  7  74"], ["2014-treasury-dec-PU1719_HMT_Science_.txt", " However, we have to build on these advantages"], ["2014-treasury-dec-FRAB__120__03_-_Annex_A__ITC_and_WG_Report.txt", " 12  UNCLASSIFIED 12  UNCLASSIFIED Relevant activity  Who has the power to control the variable returns  enlargement of premises, a negative impact on standards"], ["2014-treasury-dec-PU1632_Sustainability_Reporting_Guidance.txt", " All other emissions which occur as a consequence of our activity but which is not owned or controlled by the accounting entity"], ["2014-treasury-dec-FRAB__119__09_-_Draft_Code_of_Practice_on_Local_Authority_Accounting_2014-15_with_Annexes.txt", "4 of the Code are different to those in the FReM, reflecting the differing governance positions and different audiences for the financial statements"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " The first two are that the promoter definition includes the design of the proposed arrangements and making the relevant proposal available for implementation by others"], ["2014-treasury-dec-Country_and_Regional_Analysis_November_2014_Combined.txt", "2 Foreign economic aid 1"], ["2014-treasury-dec-44369_Cm_8958_accessible.txt", "  6 Committee of Public Accounts conclusion The department cannot maximise contributions from private sector beneficiaries of transport projects if it does not fully understand the benefits that projects will bring"], ["2014-treasury-dec-PU1667_Tax-Free_Childcare__consultation_on_childcare_account_provision.txt", "uk ISBN 978-1-910337-02-8 PU1667  Contents Page Chapter 1  Introduction  3  Chapter 2  About childcare accounts and account providers  5  Chapter 3  Summary of options and criteria for assessment  7  Chapter 4  Options for providing Tax-Free Childcare accounts in the public sector  9  Chapter 5  Comparing across options in the public and private sectors  15  Chapter 6  Consultation question and how to respond  19  1  1  Introduction  1"], ["2014-treasury-dec-PESA_2014_-_print.txt", "2 Green Investment Bank 0"], ["2014-treasury-dec-131010_Letter_and_annexes_from_HMT_to_Govt_Actuary_2.txt", " The Firefighters\u2019 Pension Scheme Order 1992, insofar as this Order applies to fire and rescue workers in England  England  2"], ["2014-treasury-dec-PESA_2014_-_print.txt", " These adjustments include the part of the timing adjustments published at the bottom of Table 1"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", "1 In these Regulations the Act means the Alcoholic Liquor Duties Act 1979 approved means approved under section 88C of the Act by the Commissioners to carry on a controlled activity a 1979 c"], ["2014-treasury-dec-freedom_and_choice_in_pensions_print_210314.txt", "  The evolution of the annuities market 2"], ["2014-treasury-dec-PU1624_final__web_.txt", "uk  Local Authorities New Burdens Rules  Mark Frost  LG  020 7270 5939 Mark"], ["2014-treasury-dec-201407forecomp_final.txt", " Permission to use or reproduce the Treasury crest should be sought from HM Treasury"], ["2014-treasury-dec-37630_Budget_2014_Web_Accessible.txt", "8 of businesses  will receive 100 up-front relief on their qualifying investment in plant and machinery"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", "2 million were distributed"], ["2014-treasury-dec-FSCS_annual_report_2014_web.txt", " Remuneration for non-executive directors is determined by the FCA and the PRA prior to 1 April 2013, this was done by the FSA, and a fuller report on directors\u2019 remuneration is given in the Remuneration Report"], ["2014-treasury-dec-FRAB__119__08_-_Annex_G2_-_AGENCY_PINK_2013-14.txt", " Rentals under operating leases Interest charges PFI service charges Research and Development expenditure Non-cash items Depreciation Amortisation Profit on disposal of asset  Where netted off expenditure within the Statement of Comprehensive Net Expenditure  Loss on disposal of property, plant and equipment Auditors remuneration and expenses In addition, other expenditure should be analysed and any significant items listed individually as part of this table"], ["2014-treasury-dec-elps_annex_final.txt", "  Effect on Relative Loss Calculations 399"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_print.txt", " He has been on the boards of several charities relating to learning and access and literature"], ["2014-treasury-dec-EU_finances_2014_final.txt", "7 billion in 201415 and the consequent repayment from the 0"], ["2014-treasury-dec-FRAB__119__09_-_Draft_Code_of_Practice_on_Local_Authority_Accounting_2014-15_with_Annexes.txt", "  Page 1 of 8  FRAB 119 09 13 December 2013  Alignment with National Accounts  The current position regarding alignment with National Accounts is not expected to change"], ["2014-treasury-dec-Public_Spending_Statistics_July_2014_consolidated_revised.txt", "5 per cent in 2013-14, a reflection of the reclassification of academies from local to central government"], ["2014-treasury-dec-Enhanced_capital_allowances_for_cars_and_goods_vehicles.txt", " Subsection 1 provides that Sections 45DA and 45DB of the Capital Allowances Act 2001 are amended"], ["2014-treasury-dec-CAPITAL_GAINS_TAX_NON_RESIDENTS_AND_UK_RESIDENTIAL_PROPERTY.txt", " 3 For the purposes of sub-paragraph 1 a building is not used or suitable for use as a dwelling if it is used as a residential accommodation for school pupils b residential accommodation for members of the armed forces c a home or other institution providing residential accommodation for children d a home or other institution providing residential accommodation with personal care for persons in need of personal care by reason of old age, disability, past or present dependence on alcohol or drugs or past or present mental disorder e a hospital or hospice f a prison or similar establishment g a hotel or inn or similar establishment"], ["2014-treasury-dec-FSCS_annual_report_2014_web.txt", " third party motor insurance and employees\u2019 liability insurance"], ["2014-treasury-dec-CAPITAL_GAINS_TAX_NON_RESIDENTS_AND_UK_RESIDENTIAL_PROPERTY.txt", " Schedule A Part 1 3"], ["2014-treasury-dec-FRAB__119__09_-_Draft_Code_of_Practice_on_Local_Authority_Accounting_2014-15_with_Annexes.txt", " There is no requirement for an authority to produce Group Accounts where the authority only has an interest in jointly controlled assets"], ["2014-treasury-dec-FSCS_annual_report_2014_print.txt", " Directors are subject to a conflict of interest policy to prevent any potential interference with the independence of their judgement on Board matters"], ["2014-treasury-dec-government_financial_reporting_manual_201314.txt", " It provides guidance on how departments should account for Supply in the Statement of Parliamentary Supply and for outturn against Estimates in the notes supporting the Statement"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", "6  Entity HM Treasury  Higher Education Funding Council for England Department for Transport Department of Health Group  British Broadcasting Corporation Department for Environment, Food and Rural Affairs Engineering and Physical Sciences Research Council Scottish Government  32  Description of commitment Undrawn working capital facility provided to Bradford  Bingley plc and Northern Rock Asset Management plc  www"], ["2014-treasury-dec-OLD_complete_v3.txt", " HMRC may reduce the penalty to 150 per cent of the lost duty in prescribed circumstances when a voluntary admission of an excess clearance is made"], ["2014-treasury-dec-OOTLAR_19_March_2014__1_.txt", "2 The TIINs published in this document are for measures that fall into the following categories  new tax changes announced in Budget 2014 for inclusion in Finance Bill 2014  tax changes for inclusion in Finance Bill 2014 for which a TIIN has previously been published, but where a change in policy or legislation is substantive and,  new tax changes announced in Budget 2014 but planned for later finance bills or secondary legislation where the changes are straightforward and will no be subject to more detailed consultation"], ["2014-treasury-dec-CAPITAL_GAINS_TAX_NON_RESIDENTS_AND_UK_RESIDENTIAL_PROPERTY.txt", " 5 Where the first and second conditions are met, work done in the 90-day period to restore the building to suitability for use as a dwelling does not count, for the purposes of paragraph 31, as construction or adaptation of the building for use as a dwelling"], ["2014-treasury-dec-FRAB__120__Minutes_of_meeting.txt", " Ron Hodges noted that the responses to the EPSAS Governance consultation were interesting, with the majority coming from German regional government bodies disagreeing with the proposals"], ["2014-treasury-dec-Country_and_Regional_Analysis_November_2014_Combined.txt", " Where it is not possible to allocate spending to regions on a for\u2019 basis, the in\u2019 basis is used instead"], ["2014-treasury-dec-37630_Budget_2014_Web_Accessible.txt", " The change will come into effect on 1 May 2014 for supplies of telecommunication and broadcasting services to consumers and 1 April 2015 for other goods and services"], ["2014-treasury-dec-FRAB__120__07_-_Annex_C_-_FT_ARM_14-15.txt", " Any difference between the amount of PDC dividend paid, and payable, for the financial year should be recorded as a receivable or payable in the Statement of Financial Position"], ["2014-treasury-dec-39796_Cm_8847_Print_Ready.txt", " More needs to be done to establish how widespread the practice is in the health and local authority sectors"], ["2014-treasury-dec-Country_and_Regional_Analysis_November_2014_Combined.txt", " Please refer to the Annex of this release for a full list of data sources for the mid-year population estimates"], ["2014-treasury-dec-37630_Budget_2014_Web_Accessible.txt", " Finance Bill 2014 2"], ["2014-treasury-dec-44695_Autumn_Statement__Print_ready_.txt", "157 Promoters of tax avoidance schemes  Following consultation, the government will update and further clarify the legislation covering high risk\u2019 promoters of tax avoidance schemes, ensuring that the 2014 legislation functions as intended"], ["2014-treasury-dec-MCD_annex_b_impact_assessment.txt", "B  Impact assessment  B"], ["2014-treasury-dec-FRAB__119__09_-_Draft_Code_of_Practice_on_Local_Authority_Accounting_2014-15_with_Annexes.txt", " The profit or loss of the investor includes the investor\u2019s share of the profit or loss of the investee"], ["2014-treasury-dec-Wales_Bill_-_Impact_Assessment_-_Report_Stage_-_Welsh_Language_Version_10_6_14_pdf.txt", " Gall hyn felly roi cyfleoedd i fanciau yng Nghymru i gefnogi buddsoddiad cyfalaf yng Nghymru"], ["2014-treasury-dec-PU1632_Sustainability_Reporting_Guidance.txt", "26 Public sector bodies may have policies that affect third party use of finite resources"], ["2014-treasury-dec-Scotland_analysis__Fiscal_policy_and_sustainability.txt", "  Contents  Executive summary  5  Introduction13 Chapter 1 Scotland\u2019s fiscal outlook  17  Chapter 2 Fiscal consequences of independence  35  Annex A  Projecting the long-run public finances  63  Annex B  Bibliography  75  Executive summary  The United Kingdom is one of the most successful fiscal, monetary and political unions in history"], ["2014-treasury-dec-PU1638_policy_costings_bud_2014_with_correction_slip.txt", "  Stamp duties  Stamp duty land tax thresholds  Fixed at 125,000, 250,000, 500,000, 1 million and 2 million"], ["2014-treasury-dec-Notice_Russia_210621.txt", "ukgovernmentpublicationsfinancial-sanctions-consolidated-list-oftargetsconsolidated-list-of-targets 10"], ["2014-treasury-dec-Wales_Bill_Command_Paper_-_English.txt", " In principle, and subject to the detailed arrangements, there should be little or no increase in the compliance burden for taxpayers operating at a single site in any part of the UK there will be a separate set of rules for Wales, Scotland and the rest of the UK"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " New paragraph 28A of Schedule 4 provides new rules concerning notification of CSOPs to HMRC"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_print.txt", "  Opinion on other matters In my opinion  the  part of the Remuneration Report to be audited has been properly prepared in accordance with HM Treasury\u2019s directions made under the Financial Services and Markets Act 2000 and   the  information given in the Annual Review and Strategic Report for the financial year for which the financial statements are prepared is consistent with the financial statements"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", "1 billion during 2013-14 leading to a significant reduction in the value of the derivative"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", "  134  Department of Health  Draft NHS Manual for Accounts 2014-15  Chapter 4 Annex 2 Accounting for Defined Benefit Pension Schemes 1"], ["2014-treasury-dec-UK_Sovereign_Sukuk_PLC_Offering_Circular.txt", " Except where the last paragraph of this Condition 8b applies, the Trustee, following the occurrence of a Total Loss Event, shall on giving not less than five nor more than 15 days\u2019 irrevocable notice to the Certificateholders a Total Loss Event Notice\u2019\u2019 redeem all of the Certificates on the date specified for such redemption in such Total Loss Event Notice, which shall be the date falling 30 days after the occurrence of the Total Loss Event a Total Loss Event Dissolution Date\u2019\u2019"], ["2014-treasury-dec-SITRAccreditationGuidanceVersion2forpunlicationJan16V2.txt", " Likewise, the It\u2019s All About Me Adoption Bond serves the following purposes or, at the very least, purposes analogous to these the relief of those in need  6  by reasons of youth or other disadvantage the promotion of social inclusion and the improvement of physical and mental health"], ["2014-treasury-dec-elps_main_doc_final.txt", " However, for security reasons specific personal information relating to a payment cannot be given over the phone"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", "  52\u2003\u2003 Annual report and accounts 2013-14  New off-payroll engagements, or those that reached six months in duration for more than 220 per day and last longer than 6 months Treasury  DMO  OBR  UKFI  No"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", " The government is keen to engage with a wide range of stakeholders and the public"], ["2014-treasury-dec-government_financial_reporting_manual_201314.txt", "1  ACCOUNTING PRINCIPLES  Application of generally accepted accounting practice  General 2"], ["2014-treasury-dec-CAPITAL_GAINS_TAX_NON_RESIDENTS_AND_UK_RESIDENTIAL_PROPERTY.txt", "  Economic impact  The measure is not expected to have any significant economic impacts"], ["2014-treasury-dec-FSCS_annual_report_2014_web.txt", "1  39,994  13,865  39,258  62,030  38,637  62,241  na  na  5,136  4,415  7,505  5,749  6,785  7,656  Investment Intermediation SD02 Home Finance Intermediation SE02 Total Home Finance Provision SE01 General Insurance Provision SB012  None 14,328  10,766  13,339  10,298  1  Due to the restructuring arrangement put in place for Welcome, the costs of handling and compensation for these claims will not fall on levy payers"], ["2014-treasury-dec-36048_Cm_8774.txt", "35 million for FAS asset, which is not included above"], ["2014-treasury-dec-Construction_Industry_Scheme.txt", " If eligible, subcontractors and the contractors they work for are notified so they can be paid without deduction"], ["2014-treasury-dec-OLD_complete_v3.txt", " The change is required to ensure compliance with State aid rules that the ECA for zero-emission goods vehicles has been designed to meet"], ["2014-treasury-dec-OOTLAR_19_March_2014__1_.txt", " 9 Budget 2011 announced that for deaths on or after 6 April 2012, a lower rate of Inheritance tax of 36 per cent will be introduced where 10 per cent or more of the deceased person\u2019s net estate is left to charity"], ["2014-treasury-dec-10460-001_National_Loans_Fund_Account.for_web.txt", " The cash flows reported in the table will be funded by replacement debt issues, the proceeds of assets or by finance from the Consolidated Fund"], ["2014-treasury-dec-FRAB__119__08_-_Annex_G4_-_MAGENTA_PENSION_SCHEME_2013-14.txt", " Given that all schemes have financial instruments within the scope of IAS 32, silence is not an option"], ["2014-treasury-dec-39796_Cm_8847_Print_Ready.txt", " The review should be completed by December 2015, as stated in the department\u2019s Treasury Minute response in May 2013 Cm 8613"], ["2014-treasury-dec-Wales_Bill_-_Impact_Assessment_-_Report_Stage_-_Welsh_Language_Version_10_6_14_pdf.txt", " Felly, mae wedi penderfynu gosod terfyn benthyca cychwynnol o 500 miliwn, fel bod gan Lywodraeth Cymru yr arian ar gael i wneud gwelliannau i\u2019r M4 os bydd yn penderfynu gwneud hynny"], ["2014-treasury-dec-37630_Budget_2014_Web_Accessible.txt", " As a result, there is little change since the Autumn Statement to the structural deficit, which reflects the fiscal position taking account of the effects of the economic cycle"], ["2014-treasury-dec-IFRS_16_Application_Guidance_December_2020.txt", " These include the transition arrangements around retrospective application and the associated reliefs and disclosure considerations"], ["2014-treasury-dec-2902216_ScotlandAnalysis_Conclusion_acc2.txt", " It is made up of 650 representatives from all four nations of the UK, including 59 from Scotland"], ["2014-treasury-dec-Notice_Yemen_010221.txt", " Issued on 7 July 2013 by the United Arab Emirates' Ministry of Foreign Affairs under name Ahmed Ali Abdullah Saleh"], ["2014-treasury-dec-141010_Consultation_on_how_LWP_should_be_funded_in_15-16.txt", " The proposed policy is not within the scope of the Reducing Regulation Committee and so does not require an Impact Assessment"], ["2014-treasury-dec-OLD_complete_v3.txt", " The change applies from 2015-16"], ["2014-treasury-dec-supplementary_estimates_and_new_estimates_2013_14_120214_correction.txt", " Support of transport-related activities including roads vehicles and driving rail shipping and maritime mountain rescue ports sustainable travel aviation local transport transport security and safety and highway services"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " The effect of this is to remove the tax charge that would otherwise arise when the employer arranges for the provision of this form of medical treatment by means of non-cash vouchers"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " 3 Where a an asset of which P is the beneficial owner the original asset is disposed of, and b all or part of any proceeds from the sale of the asset are directly or indirectly reinvested in another asset of which P is also the beneficial owner the new asset, the original asset and the new asset are to be treated as the same asset for the purposes of determining whether there is a relevant offshore asset move"], ["2014-treasury-dec-main_supply_estimates_2014_2015_print.txt", "  Supporting not-for-profit bodies associated with the public service The Charity for Civil Servants, Civil Service Retirement Fellowship, Civil Service Sports Council and the Chequers Trust"], ["2014-treasury-dec-Scotland_analysis__Fiscal_policy_and_sustainability.txt", " Nonetheless, for simplicity, the fiscal analysis in this paper assumes that an independent Scotland is a member of the EU from 2016-17"], ["2014-treasury-dec-Wales_Bill_Command_Paper_-_English.txt", " While the Silk Commission recommended that the Welsh Government should be able to set separate Welsh rates of income tax for each of the three bands, the Government believes that a single Welsh rate for all three bands as is being introduced in Scotland is the most appropriate system for Wales"], ["2014-treasury-dec-FRAB__119__09_-_Draft_Code_of_Practice_on_Local_Authority_Accounting_2014-15_with_Annexes.txt", "  CD 10 Paragraphs with minor amendments  Extracts from Appendix B Section 2  Chaptersec England and Wales tion  Scotland  Northern Ireland  7"], ["2014-treasury-dec-37630_Budget_2014_Web_Accessible.txt", "23 This compares to a UK gross debt to GDP ratio of around 85 at the end of the current forecast horizon"], ["2014-treasury-dec-EU_finances_2014_final.txt", "A 2014 EU Budget  million Payment Appropriations  Financial Perspective Ceiling1  Commission draft 2014 EU Budget  Council position  Adopted 2014 EU Budget  Final 2014 EU Budget2  Final 2013 EU Budget3  1"], ["2014-treasury-dec-37630_Budget_2014_Web_Accessible.txt", "3 billion between its launch and the end of 2013"], ["2014-treasury-dec-EEA_Accounts_2013-14_-_web.txt", " None of the EEA\u2019s financial assets are past due or impaired"], ["2014-treasury-dec-Payment_systems_regulator_IA.txt", " Thus, all figures below are for illustrative rather than definitive purposes"], ["2014-treasury-dec-201409forecomp.txt", "htm  Public Sector Net Borrowing  Public sector finances release, Table PSF 1  Public sector accounts, Table PSAT 1, Code -J511  Forecasts for the UK economy  September 2014  19  Annex 3 Notation used in tables a  as a percentage of GDP  b  non-durable consumption  c  consumer expenditure less expenditure on durables and housing  d  private sector investment, stockbuilding and durable consumption  e  investment and stockbuilding combined  f  contribution to GDP growth - percentage points  g  end period  h  calendar year  i  financial year  j  compensation of employeeshead  k  different definitions refer to forecasters for details  l  3 month interbank rate  m  general government current and capital expenditure plus stockbuilding  n o  average of spot price of Brent crude and Dubai light crude world trade in manufacturing  p  ILO unemployment - millions  r  PSNCR Formerly PSBR  s  PSNB including the effect of financial interventions  t  world GDP  u  OPEC average  v  final domestic demand  w  percentage change  x  based on Halifax house price index  y  based on Nationwide house price index  z  based on ONS house price series  aa ab  claimant unemployment rate treaty deficit  ac  Excluding Royal Mail Pension Fund  APF transfers  ad  M4 growth  Forecasts for the UK economy  September 2014  20  Annex 4 Organisation contact details Organisation  Contact  E-mail address  Telephone number  Bank of America - Merrill Lynch  Nick Bate  Nick"], ["2014-treasury-dec-elps_annex_final.txt", " There are separate factors for Life Business and Pensions Business"], ["2014-treasury-dec-FRAB__119__07_-_Public_sector_schools_working_group_Chair_s_update.txt", " In practice, separate entities are set up with their own Boards of Governors which run the schools"], ["2014-treasury-dec-OOTLAR_19_March_2014__1_.txt", "  Equalities impacts Impact on business including civil society organisations Operational impact m HMRC or other Other impacts  This measure will have no impact on people with protected characteristics"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", " The Comptroller  Auditor General is independent, and reports his  Year ended 31 March 2013  39  Whole of Government Accounts  findings on the accounts to Parliament"], ["2014-treasury-dec-AS2014_distributional_analysis_final.txt", " They include all taxes, transfer payments, and public service spending captured elsewhere in HM Treasury\u2019s analysis"], ["2014-treasury-dec-FRAB_121_minutes.txt", " This was a great achievement particularly given significant issues that had been faced early in the process with the OSCAR system"], ["2014-treasury-dec-OLD_complete_v3.txt", "   Section 141 sets out the appropriate percentage for diesel cars registered on or after 1 January 1998"], ["2014-treasury-dec-PU1624_final__web_.txt", " In practice Administration budgets include activities such as provision of policy advice, business support services, backoffice administration of benefits, advice on and administration of grant programmes, technical or scientific support, and the work of the Government's Regional Offices"], ["2014-treasury-dec-FRAB__120__07_-_Annex_C_-_FT_ARM_14-15.txt", " IAS 27 Revised IFRS 10 requires Non-Controlling Interests previously minority interests in subsidiaries to be shown within taxpayers\u2019 equity, as a separate item"], ["2014-treasury-dec-Public_Spending_Statistics_July_2014_consolidated_revised.txt", "3  Gross capital procurement in budgets, 2009-10 to 2013-14  Table 4"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " A sale is linked if an individual has sold shares in the same VCT as the VCT in which the investor has subscribed for shares, or in a VCT which is treated as a successor or predecessor of that VCT, and either the subscription for shares is in any way conditionally linked with the share sale, or the subscription and sale are within 6 months of each other"], ["2014-treasury-dec-FRAB__120__07_-_Annex_C_-_FT_ARM_14-15.txt", " Conversely, where changes in asset values are insignificant then a revaluation may be necessary only every 3 or 5 years"], ["2014-treasury-dec-Alcohol_duty_-_registration_of_alcohol_wholesalers.txt", " Clause 88G  Offences 18"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", " The shares are revalued annually based on their market price"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", " Full details of the CRC Scheme are available at the Agency\u2019s website httpwww"], ["2014-treasury-dec-FRAB__119__08_-_Annex_G3_-_NDPB_GREEN_2013-14.txt", " Best practice suggests that the items are presented in descending order of magnitude"], ["2014-treasury-dec-Wales_Bill_-_Impact_Assessment_-_Report_Stage_-_Final_10_6_14_pdf.txt", " However, while the Commission recommended that the Welsh Government should be able to set separate Welsh rates of income tax for each of the three bands, the Government believes that a single Welsh rate for all three bands as is being introduced in Scotland is the most appropriate system for Wales"], ["2014-treasury-dec-Wales_Bill_Command_Paper_-_English.txt", " SDLT and LfT will cease to apply in Wales and any replacement taxes will be introduced at that point"], ["2014-treasury-dec-PU1719_HMT_Science_.txt", " These technologies have the potential to dramatically change the way we engage with our environment, and government support has included funding, but also regulatory reform and other interventions"], ["2014-treasury-dec-supplementary_estimates_and_new_estimates_2013_14_120214_correction.txt", "  1,164,000  Other Contingent Liabilities HM Treasury has confirmed to the PRA its intention to take appropriate steps should they prove necessary to ensure that Northern Rock Asset Management plc will continue to operate above the minimum regulatory capital requirements Treasury Minute dated 25 January 2010"], ["2014-treasury-dec-main_supply_estimates_2014_2015_web.txt", " From 24 May 2010 retail deposits in Northern Rock plc were no longer guaranteed by HM Treasury with the exception of fixed term retail deposits existing at 24 February 2010 which are guaranteed for the duration of their term"], ["2014-treasury-dec-44695_Autumn_Statement__Print_ready_.txt", " This Autumn Statement will make it cheaper for employers to take on apprentices, increase the number of highly-skilled workers in the labour market by removing the financial barriers to postgraduate study, and provide additional support for families"], ["2014-treasury-dec-PU1616_OTS_employee_benefits_final_report.txt", "  Chapter 5  Trivial benefits and other administrative burdens We have heard time and time again from businesses that what counts as trivial is not defined clearly enough and that various restrictions lead to inconsistent practice"], ["2014-treasury-dec-BRRD_impact_assessment_revised.txt", " These resolution objectives require the resolution to ensure continuity of critical functions, avoid significant adverse effects on financial stability, protect public funds and protect depositors, client funds and assets"], ["2014-treasury-dec-supplementary_estimates_and_new_estimates_2013_14_120214_correction.txt", " In discharging these responsibilities, particular regard is given to - observing any accounting and disclosure requirements including any Accounts Direction and applying suitable accounting policies on a consistent basis - making judgements and estimates on a reasonable basis - stating whether applicable accounting standards, as set out in the Financial Reporting Manual FReM, or an organisation\u2019s version of it, have been followed, and explain any material departures in the accounts and - preparing the accounts on a going concern basis"], ["2014-treasury-dec-37630_Budget_2014_Web_Accessible.txt", "4  Deficit Public sector net borrowing b-a Surplus on current budget a-c-e Cyclically-adjusted net borrowing Primary balance Cyclically-adjusted primary balance  5"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " Regulations 2004 S"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", "1 billion as previous falls in share price of 11"], ["2014-treasury-dec-201407forecomp_final.txt", " PU797 ISBN 978-1-910337-17-2  FORECASTS FOR THE UK ECONOMY A comparison of independent forecasts, July 2014  This edition of the comparison contains 20 new forecasts, all of which were received between July 1st and July 11th 2014"], ["2014-treasury-dec-Public_Spending_Statistics_July_2014_consolidated_revised.txt", "0 Local government adjustments in National Accounts Adjustments to reconcile use of different data sources -4"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", "  Treasury Group Audit Committee 3"], ["2014-treasury-dec-Trial_of_the_Pyx_Verdict_2014.txt", "00 standard weight and  for the coins of two pounds  two point two zero below -2"], ["2014-treasury-dec-Refunds_of_VAT_to_search_and_rescue_charities.txt", "  Economic impact  The measure is not expected to have any significant economic impacts"], ["2014-treasury-dec-Country_and_Regional_Analysis_November_2014_Combined.txt", " Social protection  30,633 365 10,496 350 3,411 15 3,422 73,700  31,416 293 13,129 487 3,366 1 2,416 76,764  30,562 220 10,680 215 3,065 9 1,903 72,190  31,014 104 10,966 231 2,950 10 1,504 72,535  30,894 167 13,001 224 3,056 11 1,399 75,974  of which personal social services  22,131  22,182  23,086  22,979  22,834  10"], ["2014-treasury-dec-36048_Cm_8774.txt", " Number of accounts is estimated"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_print.txt", "9m, 52 201213 39"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", "21 The Treasury prides itself on welcoming scrutiny, whether from our active internal audit function, the National Audit Office, Members of Parliament or members of the public"], ["2014-treasury-dec-39796_Cm_8847_Print_Ready.txt", "2 UKTI, FCO and BIS will produce a single overarching joint strategy by August 2014"], ["2014-treasury-dec-UK_Sovereign_Sukuk_PLC_Offering_Circular.txt", " Pursuant to the CREST Deed Poll and CREST International Manual as defined below, Certificates held in global form by the Common Safekeeper may be settled through CREST, and the CREST Depository will issue CDIs"], ["2014-treasury-dec-Diverted_Profits_Tax.txt", "  Subsection 7 sets out the circumstances in which subsection 8 applies"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", "1  Categories of financial instruments  In accordance with IAS 39 Financial Instruments Recognition and Measurement, financial instruments are classified at initial recognition into the following categories i  financial assets at fair value through profit or loss  ii  available-for-sale financial assets  iii  loans and receivables  iv  held-to-maturity financial assets  v  financial liabilities at fair value through profit or loss and  vi  financial liabilities at amortised cost"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " 3 In subsection 3 for 2 million substitute 1 million"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " Where scheme rules make such a provision, they must also provide that, if in such cases an option has been exercised in anticipation of a change of control and this does not in the event take place within 20 days of the exercise, that exercise is treated as having had no effect"], ["2014-treasury-dec-Partnerships_Salaried_member_rules.txt", " For Condition A not to be met, the profits would have to exceed 250,000"], ["2014-treasury-dec-MCD_draft_regulations.txt", " 6 If the appropriate regulator exercises its power of intervention in respect of a relevant EEA firm by virtue of subsection 4, it must at the earliest opportunity inform the firm\u2019s home state regulator and the Commission of a the fact that the appropriate regulator has exercised that power in respect of the firm and b any requirements it has imposed on the firm in exercise of the power"], ["2014-treasury-dec-Partnerships_Salaried_member_rules.txt", " Example 1 This example illustrates the application of Condition A and the process of determining if the condition applies M becomes a member of an LLP on 1 July 2014 and arrangements are made that in return for working for the LLP, M will receive a fixed salary for the period from 1 July 2014 to 30 June 2015"], ["2014-treasury-dec-FSCS_annual_report_2014_print.txt", " For the 31 March 2014 disclosures, 80 per cent of male and 70 per cent of female members are assumed to be married, with males assumed to be three years older than females"], ["2014-treasury-dec-PESA_2014_-_print.txt", " Social protection Total Scotland Wales 1"], ["2014-treasury-dec-supplementary_estimates_and_new_estimates_2013_14_120214_correction.txt", " Changes in provision based on latest forecast of Energy Efficiency Loan write-offs and discount unwinding Section R  3,000,000  -1,350,000  viii"], ["2014-treasury-dec-FSCS_annual_report_2014_web.txt", " The Audit Committee approves the annual internal audit plan and, on an ongoing basis, considers proposed changes to either the current year\u2019s plan or future years\u2019 plans"], ["2014-treasury-dec-Wales_Bill_-_Impact_Assessment_-_Report_Stage_-_Welsh_Language_Version_10_6_14_pdf.txt", " Dyma felly'r dull sydd wedi\u2019i gymryd yn yr achos hwn, fel yn achos yr Alban a Gogledd Iwerddon"], ["2014-treasury-dec-guidance_on_asset_valuation.txt", " using an identical replacement or modified reconstruction approach"], ["2014-treasury-dec-44695_Accessible.txt", "13 Distribution of residential property transactions in 2013-14, by property value  Number of transactions  40,000 35,000 30,000 25,000 20,000 15,000 10,000 5,000 0 0  125,000  250,000  375,000  500,000  625,000  750,000  875,000  1,000,000  Property value  0 band  1 band  3 band  4 band  Source HM Revenue and Customs calculations based on SDLT returns 2013-14"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", " There is a presumption that information about named individuals will be given in all cases and that all disclosures in the remuneration report will be consistent with identifiable information on those individuals in the financial statements"], ["2014-treasury-dec-DISCLOSURE_OF_TAX_AVOIDANCE_SCHEMES.txt", " Part 7 of the Finance Act 2004 sections 306  319 provides for the notification disclosure to the HMRC of certain tax arrangements and proposals for such arrangements schemes"], ["2014-treasury-dec-FSCS_annual_report_2014_print.txt", "indb 125  03072014 1436  126 FSCS Annual Report and Accounts 201314  Statement of Cash Flows of FSCS for the year ended 31 March 2014  Note  Year ended 31 March 2014 \u2019000  Year ended 31 March 2013 \u2019000  19  1,231,879  1,123,436  1,231,879  1,123,436  131  1,261  131  1,261  Operating activities Net cash generated from operations Net cash flows from operating activities Investing activities Purchases of property, plant and equipment  11  Net cash flows used in investing activities Financing activities Decrease in loans  21  655,407  707,747  Returns on investments and servicing of finance  20  429,421  370,166  1,084,828  1,077,913  146,920  44,262  Net cash flows used in financing activities Net increasedecrease in cash and cash equivalents Cash and cash equivalents at 1 April  22  158,291  114,029  Cash and cash equivalents at 31 March  22  305,211  158,291  BW FSCS book"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", " This has been refreshed annually since its first publication in November 2010 and the plan, along with monthly updates on our progress against individual actions, is available on the Number 10 transparency website"], ["2014-treasury-dec-Voluntary_payrolling_of_benefits_in_kind.txt", "ukgovernmentpublicationsreview-of-employee-benefits-and-expenses-final-report  "], ["2014-treasury-dec-Country_and_Regional_Analysis_November_2014_Combined.txt", "5 Education not definable by level 9"], ["2014-treasury-dec-supplementary_estimates_and_new_estimates_2013_14_120214_correction.txt", " In discharging these responsibilities, particular regard is given to - observing any accounting and disclosure requirements including any Accounts Direction and applying suitable accounting policies on a consistent basis - making judgements and estimates on a reasonable basis - stating whether applicable accounting standards, as set out in the Financial Reporting Manual FReM, or an organisation\u2019s version of it, have been followed, and explain any material departures in the accounts and - preparing the accounts on a going concern basis"], ["2014-treasury-dec-UK_Sovereign_Sukuk_PLC_Offering_Circular.txt", " HMT shall also be entitled to exercise any of DCLG\u2019s rightsdiscretions pursuant to the Transaction Documents"], ["2014-treasury-dec-FRAB__119__08_-_Annex_G2_-_AGENCY_PINK_2013-14.txt", " Where, exceptionally, an agency or other designated body has given a guarantee, indemnity or letter of comfort and it is significant in relation to the department, details should be noted here"], ["2014-treasury-dec-elps_main_doc_final.txt", "5billion will be split as follows 775 million will cover all payments to policyholders with AWP, Group and CWP policies"], ["2014-treasury-dec-OLD_complete_v3.txt", " It is anticipated that the cost of making these IT changes will be in the region of 250,000"], ["2014-treasury-dec-FRAB__120__Minutes_of_meeting.txt", " An explanation of the purpose and expected content of each section was provided, along with an indication of key stakeholders and work that needs to be performed in the coming months to develop the final proposals"], ["2014-treasury-dec-PU1624_final__web_.txt", " The amount and timing of this financial asset will be subject to uncertainty, and departments may find it difficult to value"], ["2014-treasury-dec-PU1678_final__1_.txt", "10 The Government is considering the enforceability of such powers, in the absence of a decision under foreign law by the third country authorities, and the means by which they could effectively be applied"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", "36 In Budget 2013 the Government announced that it would make an ex-gratia payment of 5,000 to Equitable Life policyholders who bought an Equitable Life with-profit annuity before 1 September 1992, who were aged over 60 and were alive at the time of this announcement"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", "0 billion higher than the previous year"], ["2014-treasury-dec-promoters_of_tax_avoidance_schemes_amendment_of_return_to_take_account_of_relevant_judicial_rulings_and_dotas.txt", "  3  Where the notified person is an intermediary in relation to the monitored promoter concerned, the notified person must also, within 30 days, provide the promoter reference number to any person who, at that time, falls within subsection 4"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", " Special severance payments when staff leave a public sector employer should only rarely be considered"], ["2014-treasury-dec-45502_Cm_8988_Accessible.txt", " The published MRP is not a backlog or a list of over stayers waiting to be removed"], ["2014-treasury-dec-FRAB__120__10_-_EPSAS.txt", " A number of taskforce participants noted that there was a need for a conceptual framework to underpin EPSAS, particularly if IPSAS was not going to form the basis of the standards"], ["2014-treasury-dec-44695_Autumn_Statement__Print_ready_.txt", "87 An estimated 44 million people currently live with dementia around the world and this figure is set to more than triple by 2030"], ["2014-treasury-dec-budget_2014_data_sources.txt", " Figures have been rounded"], ["2014-treasury-dec-Modernising_the_taxation_of_corporate_debt_and_derivative_contracts.txt", "  6  Condition D is that a the amounts recognised as mentioned in subsection 1a are recognised because the company may enter into a qualifying contract or related transaction but has not yet done so, and b the amounts are not expenses to which section 607 applies"], ["2014-treasury-dec-FSCS_annual_report_2014_print.txt", "  Opinion on other matters In my opinion  the part of the Remuneration Report to be audited has been properly prepared in accordance with HM Treasury directions made under the Financial Services and Markets Act 2000 and  the information given in the Strategic Report and the Directors\u2019 Report for the financial year for which the financial statements are prepared is consistent with the financial statements"], ["2014-treasury-dec-FRAB__119__06_-_Discount_rates.txt", "00  Page 4 of 5  of  FRAB 119 06 13 DECEMBER 2013 30 November 2012  3"], ["2014-treasury-dec-FRAB__119__04_-_WGA_2011-12_key_facts_and_figures.txt", " The value of these investments decreased by 19 billion in the year, largely driven by a reduction in the price of shares in RBS and Lloyds"], ["2014-treasury-dec-RRD_draft_for_consultation_-_draft_for_consultation_purposes.txt", " 8 Objective 6, which applies in any case in which client assets may be affected, is to protect those assets"], ["2014-treasury-dec-201407forecomp_final.txt", "com  020 7324 2861  Commerzbank  Peter Dixon  Peter"], ["2014-treasury-dec-Treasury_minutes_print.txt", " Background resources     NAO report Funding and structures for local economic growth - Session 2013-14 HC 542 NAO report Progress report on the Regional Growth Fund - Session 2013-14 HC 1097 PAC report Promoting economic growth locally - Session 2013-14 HC 1110  2 Committee of Public Accounts conclusion Departments face a significant challenge in spending the funds available by the end of 2014-15"], ["2014-treasury-dec-FRAB__120__03_-_Annex_A__ITC_and_WG_Report.txt", "  Overall, the Working Group\u2019s assessment is that the balance of control rests with local authorities"], ["2014-treasury-dec-INHERITANCE_TAX_INTEREST.txt", " They will need to understand and apply the changes to their clients\u2019 tax affairs"], ["2014-treasury-dec-oil_and_gas_fiscal_review_call_for_evidence.txt", " Where we have identified any third party copyright information you will need to obtain permission from the copyright holders concerned"], ["2014-treasury-dec-UK-China_policy_outcomes.txt", " The UK and China will work together to ensure work visa routes and procedures promote visa facilitation and support economic growth"], ["2014-treasury-dec-government_financial_reporting_manual_201314.txt", "2  IAS 32 applies, as interpreted, to all reporting entities and reportable activities covered by the Manual"], ["2014-treasury-dec-survivor-benefits-in-occupational-pension-schemes-annex-c.txt", "  20  Review of survivor benefits in occupational pension schemes Estimated costs of equalisation for private sector schemes  Assumption  Value  Source  Comments  Proportion married giving rise to opposite sex widows\u2019 and widowers\u2019 benefits  70 - Broadly consistent with the assumption used for PPF s179 valuations  s179 valuations assume 75 males and 65 females married"], ["2014-treasury-dec-FRAB__120__07_-_Annex_C_-_FT_ARM_14-15.txt", " Example accounting policies are included in Annex 1 to this chapter"], ["2014-treasury-dec-FRAB__120__03_-_Annex_A__ITC_and_WG_Report.txt", "  The Working Group has further concluded that the balance of control rests with local authorities for community schools, voluntarily controlled, voluntary aided and foundation schools, and that these schools should be included in the financial statements of local authorities"], ["2014-treasury-dec-Payment_systems_regulator_IA.txt", " Therefore, it is reasonable to expect the net impact of this policy to be pro-competitive"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", "  Formatted Outline numbered  Level 2  Numbering Style 1, 2, 3,   Start at 1  Alignment Left  Aligned at 0"], ["2014-treasury-dec-FRAB__119__08_-_Annex_G1_-_DEPARTMENT_YELLOW_2013-14.txt", " Intangible assets Consolidated  Information Technology 000 Cost or valuation At 1 April 201X Additions Donations Disposals Impairments Reclassifications Revaluations At 31 March 201Y  Amortisation At 1 April 201X Charged in year Disposals Impairments Reclassifications Revaluations At 31 March 201Y Carrying amount at 31 March 201X Carrying amount at 31 March 201Y Asset financing Owned Finance Leased Contracts Carrying amount at 31 March 201Y  201X-1Y  201X-1Y Software Licences 000  Websites  Development Expenditure  Licences, Trademarks  Artistic Originals  000  000  000  Patents 000  Goodwill 000  Payments on Account  Assets under Construction 000  Total 000  2013-14  Consolidated  DEPARTMENT YELLOW ILLUSTRATIVE ACCOUNTS  201X-1Y  201X-1Y Information Technology 000  Software Licences 000  Websites  Development Expenditure  Licences, Trademarks  Artistic Originals  000  000  000  Patents 000  Goodwill 000  Payments on Account  Assets under Construction 000  Total 000  Of the total Department Agencies Other designated bodies Carrying amount at 31 March 201Y  The headings and rows used to analyse assets and sources of financing should reflect the department\u2019s material items"], ["2014-treasury-dec-OLD_complete_v3.txt", "  Operational impact m HMRC or other  There will be a negligible operational impact on HM Revenue  Customs HMRC"], ["2014-treasury-dec-PU1616_OTS_employee_benefits_final_report.txt", " For example, where the employer pays medical insurance on behalf of an employee the precise amount to which PAYE and PRSI is to be applied will be known"], ["2014-treasury-dec-FSCS_annual_report_2014_print.txt", "  7 Directors\u2019 remuneration During the year, there were a total of nine independent non-executive directors 2013 11 and four executive directors 2013 four"], ["2014-treasury-dec-New_Clause_1.txt", "  9 a b c  Regulations under subsection 8 may amend this section, make different provision for different cases or different purposes, and make incidental, consequential, supplementary or transitional provision or savings"], ["2014-treasury-dec-OLD_complete_v3.txt", " Economic impact Impact on individuals, households and families  The measure is not expected to have any significant economic impacts"], ["2014-treasury-dec-140224_Letter_from_Govt_Actuary_to_HMT_3.txt", " I also note that, with the exception of the Discount Rate principle, this over-riding objective and these principles are also intended to apply at future reviews of the Directions"], ["2014-treasury-dec-44695_Autumn_Statement__Print_ready_.txt", "183 Removing regulatory barriers for peer-to-peer P2P lending  The government announces its intention to review financial regulation which currently stands in the way of institutional lending through P2P platforms"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " It was the policy intention that a chargeable person who has an interest that falls within ATED because of its value on, say, 1 April 2017, must file a return for the chargeable period beginning 1 April 2018"], ["2014-treasury-dec-North_East_EZ_-_Neptune_Yard_site.txt", "8m  21  13  Bollard  Slipway  6  14  igh W a  Bollard  1  Mean H  4  6  ter  12  Bollard  2  13  ER FISH  Bollard  Bollard  2  1  E LAC  Whar f  ACE  25  E PL  th Pa  EET STR  DAL  10  BR AM  P OSE  CCLW  TER WES  Neptune House  m as on ry  Bollard  MLW  8 Bollard 5"], ["2014-treasury-dec-FSCS_annual_report_2014_print.txt", "  The maximum level of compensation for claims against firms declared in default  on or after 1 January 2010 is 50,000 per person per firm  before 1 January 2010 is 100 of the first 30,000 and 90 of the next 20,000 up to 48,000 per person per firm"], ["2014-treasury-dec-FSCS_annual_report_2014_print.txt", " These credit ratings are produced by Moody\u2019s"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", " The government\u2019s main measure for debt is Public Sector Net Debt PSND"], ["2014-treasury-dec-OLD_complete_v3.txt", " These revised charges take into account the annual CPI increase"], ["2014-treasury-dec-Partnerships_Salaried_member_rules.txt", " P and Q provide services to the US firm and agree at the end of the year that based on the profits of the US firm, 300,000 will be allocated to PQ LLP as their remuneration, in addition to an amount equal to the costs of the business of 500,000"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", "  3  In paragraph 24C initial determination under paragraph 24B3 superseded by later determination, in sub-paragraph 1 a in paragraph a, at the end insert to which paragraph 24B2A does not apply, and b in paragraph ci, after electricity insert to which paragraph 24B2A does not apply"], ["2014-treasury-dec-PSS_April_2014.txt", " 1,800  Chart 2 Trends in Public spending since 1992-93 1,600 1,570  Total Managed Expenditure 1,400 Nominal GDP 1,200   billion  1,000 43"], ["2014-treasury-dec-main_supply_estimates_2014_2015_print.txt", "  120  Food Standards Agency  Main Estimates, 2014-15  Part III Note D - Explanation of Accounting Officer responsibilities The Accounting Officer prepares resource accounts for each financial year"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", " Exposures are reviewed as appropriate by its senior management and board with a frequency between daily and monthly, related to the granularity of the position"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", " An asset provided under a finance lease does not give rise to statement of financial position entries in respect of the creation of the non-current asset and its related capital creditor until the asset is delivered and is operational in the entity\u2019s hands"], ["2014-treasury-dec-MCD_annex_b_impact_assessment.txt", " The FCA\u2019s working assumption is that 60-70 firms will apply for authorisation"], ["2014-treasury-dec-ENFORCEMENT_BY_DEDUCTION_FROM_ACCOUNTS.txt", " 3 Condition B is that the sum is a an established debt, or b due under section 223 of FA 2014 accelerated payment of tax or by virtue of a provision mentioned in sub-paragraph 6 provisions which prevent the payment of tax being postponed"], ["2014-treasury-dec-promoters_of_tax_avoidance_schemes_amendment_of_return_to_take_account_of_relevant_judicial_rulings_and_dotas.txt", " 2 Tax enquiry means a an enquiry under section 9A or 12AC of TMA 1970 enquiries into self-assessment returns for income tax and capital gains tax, including an enquiry by virtue of notice being deemed to be given under section 9A of that Act by virtue of section 12AC6 of that Act, b an enquiry under paragraph 5 of Schedule 1A to that Act enquiry into claims made otherwise than by being included in a return, c an enquiry under paragraph 24 of Schedule 18 to FA 1998 enquiry into company tax return for corporation tax etc, including an enquiry by virtue of notice being deemed to be given under that paragraph by virtue of section 12AC6 of TMA 1970, d an enquiry under paragraph 12 of Schedule 10 to FA 2003 enquiries into SDLT returns, or e an enquiry under paragraph 8 of Schedule 33 to FA 2013 enquiries into the annual tax for enveloped dwellings returns"], ["2014-treasury-dec-OOTLAR_19_March_2014__1_.txt", "  A72  Proposed revisions Legislation will be introduced in the Finance Bill 2014 to   amend VATA 1994 to clearly bring the UK treatment of VAT when PPDs are offered into line with the European legislation and    take a power allowing HM Treasury to extend the early commencement of this amendment by secondary legislation to specified supplies"], ["2014-treasury-dec-Fuel_duty_-_aqua_methanol.txt", " The rate of duty when it is used as an additive or extender is set by this Order by reference to the rate for the fuel to which it is an additive or extender"], ["2014-treasury-dec-FRAB__119__08_-_2013-14_and_2014-15_FReM_and_illustrative_statements_including_Annexes_A_to_E.txt", " Ken Wild suggested that the adaptation wasnt a departure from GAAP, rather a way of making sure that things are looked at in the right way"], ["2014-treasury-dec-FRAB__119__08_-_Annex_H_-_2014-15_FReM.txt", "12 IAS 26 applies, as adapted and interpreted, to the financial statements prepared by the unfunded pension schemes listed in paragraph 9"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " Section 809EZB2b explains how this is applied where the scheme profits and preferred return are calculated on the basis of particular investments"], ["2014-treasury-dec-44695_Accessible.txt", "135 The government recognises the role that underused public land can play in delivering new homes"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " The rate of payable credit is to be increased to 14"], ["2014-treasury-dec-Scotland_analysis__Fiscal_policy_and_sustainability.txt", "pdf The Scottish Government 2011 The impact of a reduction in corporation tax on the Scottish economy"], ["2014-treasury-dec-Final_IA_-_ring-fencing_and_depositor_preference.txt", "20 During the crisis, as GDP, and with it tax receipts, fell sharply, public spending based on the plans set out in the 2007 Comprehensive Spending Review increased rapidly as a share of GDP, which caused a sharp deterioration in the public finances"], ["2014-treasury-dec-PESA_2014_-_print.txt", "5 RD recreation, culture and religion 8"], ["2014-treasury-dec-Govt_NC5_and_NS4_Tax_relief_for_theatrical_production_.txt", " New section 1217LB sets out that where a transaction is attributable to arrangements entered into otherwise for genuine commercial reasons to inflate the amount of a claim then that transaction is disregarded when computing the additional deduction"], ["2014-treasury-dec-10460-001_National_Loans_Fund_Account.for_web.txt", " There are no other areas of the financial statements which are reliant on management\u2019s judgement in the process of applying the Fund\u2019s accounting policies"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", "0 billion 2011-12 153"], ["2014-treasury-dec-FRAB_121_minutes.txt", " The first was a need for departments to be as open and balanced in Mid Year reporting as possible, recognising not only successes, but also risks and challenges, changes of plan, spending and delivery challenges and how these are being tackled"], ["2014-treasury-dec-131010_Letter_and_annexes_from_HMT_to_Govt_Actuary_2.txt", " This was because we already expect there to be changes in scheme costs in the future"], ["2014-treasury-dec-money_laundering_1_.txt", " Section 29 does not provide a blanket exemption to subject access obligations for STRs each request for information must be considered on its merits"], ["2014-treasury-dec-Diverted_Profits_Tax.txt", " But this is subject to subsections 4 and 5"], ["2014-treasury-dec-PESA_2014_-_print.txt", " Capital grants also called Supported Capital Expenditure Capital in England and Wales score in capital budgets"], ["2014-treasury-dec-spend04_sciencedoc_1_090704.txt", " This includes following up the Lambert Review\u2019s recommendations on building capacity in knowledge transfer and businessHEI interaction, both within and across regions"], ["2014-treasury-dec-Partnerships_Mixed_membership_partnerships__Alternative_investment_fund_managers__Transfer_of_assets___income_Streams_through_partnerships.txt", " Example 43 Transfer of assets A company, J Ltd, contributes an asset with an unrealised gain of a type which if realised would give rise to a charge to tax on income, such as an intangible fixed asset, to a partnership on a tax neutral basis"], ["2014-treasury-dec-Wales_Bill_Command_Paper_-_English.txt", " During the transitional years, the block grant adjustment would be determined by the amount of tax revenue generated by the Welsh rate of income tax set at 10p"], ["2014-treasury-dec-main_supply_estimates_2014_2015_web.txt", "  319  Crown Prosecution Service  Main Estimates, 2014-15  320  Serious Fraud Office  Main Estimates, 2014-15  Serious Fraud Office Introduction 1"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", "indd 19  19  18032014 2245  the improvement in the economic outlook since Autumn Statement 2013 rather than an improvement in the economy\u2019s growth potential"], ["2014-treasury-dec-OLD_complete_v3.txt", "  44  In addition a new exemption will be introduced to cover other BiKs for ministers of religion earning at a rate of less than 8,500 which will maintain the current exemption to income tax and NICs that applies to these BiKs"], ["2014-treasury-dec-FSCS_annual_report_2014_print.txt", " In planning and performing audit work in support of my opinion on regularity, and evaluating the impact of any irregular transactions, I took into account both quantitative and qualitative aspects that I consider would reasonably influence the decisions of users of the financial statements"], ["2014-treasury-dec-supplementary_estimates_and_new_estimates_2013_14_120214_correction.txt", " Liability for costs of retrieving and disposing of sealed radioactive sources in the event that a company keeping such sources becomes insolvent"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", " HM Treasury\u2019s Managing Public Money contains guidance at Annex 4"], ["2014-treasury-dec-supplementary_estimates_and_new_estimates_2013_14_120214_correction.txt", " Similarly, the relationship between the PrincipalAdditional Accounting Officer and the NDPB Accounting Officers is set out in writing"], ["2014-treasury-dec-BRRD_impact_assessment_revised.txt", "0  High Average Annual  Total Cost  excl"], ["2014-treasury-dec-FEMR_Recommendations_on_additional_financial_benchmarks_to_be_brought_into_UK_regulatory_scope_logo.txt", " dollar at selected maturities on a daily basis"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", " HM Treasury purchased a tranche of shares under a forward contract, which meant that a gain of some 580 million was recoginsed on this contract"], ["2014-treasury-dec-supplementary_estimates_and_new_estimates_2013_14_120214_correction.txt", " Section K4 An increase within Corporate Services Group to cover reduction in level of utilisation of provision for properties  234,000  Total change in Resource AME Voted  234,000  -  Agreed Control Increase i"], ["2014-treasury-dec-FRAB__119__08_-_Annex_I2_-_AGENCY_PINK_2014-15.txt", "1  Operating leases  Total future minimum lease payments under operating leases are given in the table below for each of the following periods"], ["2014-treasury-dec-37630_Budget_2014_Web_Accessible.txt", "1 Effect of the Budget policy changes in 2015-16  Tax-free personal allowance  5,000 20 10  Tax-free personal allowance  2,9602  0 Starting rate band  20  Tax-free personal allowance  20  0  0  Current 10 starting rate band  New 0 starting rate band  Savings income  Starting rate band  Non-savings income  Note that in 2015-16 the tax-free personal allowance will be 10,500 for everyone born on or after 6 April 1938"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " This provision removes the choice between taxation as income or taxation as capital, which some companies offer their shareholders in certain circumstances when returning value to them"], ["2014-treasury-dec-OOTLAR_19_March_2014__1_.txt", " after deduction of their personal allowance exceeds the starting rate limit, then the 10 per cent starting rate for savings will not be available for savings income"], ["2014-treasury-dec-Partnerships_Salaried_member_rules.txt", " Typically, the amount of the monthly share will reflect the expected profit share so, for example, a member who is expected to be allocated a profit of 120,000 for the period of account may be paid drawings of 8,500 a month representing 85 of the expected profit"], ["2014-treasury-dec-UK_Sovereign_Sukuk_PLC_Offering_Circular.txt", " This Offering Circular is not being distributed to, and must not be passed on to, the general public in the United Kingdom"], ["2014-treasury-dec-Deductions_at_a_fixed_rate.txt", "  4  In subsection 4, for the words from work done to the end substitute qualifying work"], ["2014-treasury-dec-04._2013-14_AGENCY_PINK.txt", " The Principal Civil Service Pension Scheme PCSPS is an unfunded multi-employer defined benefit scheme in which insert employer\u2019s name is unable to identify its share of the underlying assets and liabilities"], ["2014-treasury-dec-37630_Budget_2014_Web_Accessible.txt", " BB and NRAM is 100"], ["2014-treasury-dec-main_supply_estimates_2014_2015_web.txt", " Since 2001 Sussex Probation Board has ceased to contribute to the West Sussex Pension Scheme and during 2005 a bulk transfer of assets was made from the West Sussex Scheme to the East Sussex scheme"], ["2014-treasury-dec-FSCS_annual_report_2014_print.txt", " This is made very clear to claimants who ask for a complaint to be referred to me"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", "  Financial guarantees 2013-14 Core Treasury and Agencies 000  000  National Loan Guarantee Scheme NLGS  185,395  Deposit guarantees  465,343  Other guarantees Total  2012-13  Group Core Treasury and Agencies  Group  000  000  185,395  246,014  246,014  5,297  517,144  10,584  7,147  16,167  -  -  657,885  206,859  763,158  256,598  Financial guarantees have been provided by HM Treasury further details are provided in Note 32 Contingent liabilities\u2019"], ["2014-treasury-dec-44695_Accessible.txt", "0 of GDP by the end of 2014-15  4"], ["2014-treasury-dec-PU1668_WGA_summary_report_revised_layout_4_page_spread_final.txt", " Net expenditure of 179 billion compares to 185 billion in the 2012 WGA"], ["2014-treasury-dec-FRAB__119__08_-_Annex_H_-_2014-15_FReM.txt", " The detailed requirements for the format and content of the financial statements of reportable activities are set out in the accounts directions for those activities"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " Part 3 of the Schedule extends the circumstances in which corporation tax relief is available under Part 12 of CTA 2009 in relation to employee share acquisitions"], ["2014-treasury-dec-FEMR_Recommendations_on_additional_financial_benchmarks_to_be_brought_into_UK_regulatory_scope_logo.txt", " The remainder of this section explains each in turn"], ["2014-treasury-dec-PU1678_final__1_.txt", " The Government intends to keep the current UK practice, with the competent authority determining whether or not Condition 1 is met"], ["2014-treasury-dec-Partnerships_Mixed_membership_partnerships__Alternative_investment_fund_managers__Transfer_of_assets___income_Streams_through_partnerships.txt", " If the rate has gone down, tax may be repayable S863J6"], ["2014-treasury-dec-EU_finances_2014_final.txt", " The 2014 EU Budget was agreed under the Lithuanian Presidency of the EU in the second half of 2013"], ["2014-treasury-dec-PU1666_Help_to_Buy_mortgage_guarantee_scheme_quarterly_stats.txt", " The release has been designed to be compatible with the Help to Buy Equity Loan statistics release produced by the Department for Communities and Local Government and available at the link below"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", " There were no prior period adjustments to figures for Core Treasury and Agencies"], ["2014-treasury-dec-44695_Accessible.txt", " The government is also announcing further action to tackle tax avoidance, and to ensure that all businesses and individuals pay their fair share"], ["2014-treasury-dec-Note_on_HMRC_condocs_published_180614.txt", " Much of this document is taken up with discussion of some way of imposing an annual limit"], ["2014-treasury-dec-FRAB__120__03_-_Annex_A__ITC_and_WG_Report.txt", " However, CIPFALASAAC welcomes comments on any aspect of the draft addendum to the 201415 Code"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", "44 The Treasury is best served by an open flow of information amongst our people"], ["2014-treasury-dec-Wales_Bill_-_Explanatory_Notes_-_Report_Stage_-_Final_10-6-14.txt", "    Subsection 7 provides that any security given in breach of subsection 6 is unenforceable"], ["2014-treasury-dec-budget_2014_data_sources.txt", "ukgovernmentspeecheschancellor-george-osbornes-autumnstatement-2013-speech HMT, Autumn Statement 2013\u2019  5  Oil and Gas UK, Activity Survey, 2014\u2019 httpwww"], ["2014-treasury-dec-FSCS_annual_report_2014_web.txt", " They expressed their concerns to their son and daughter-in-law, who immediately investigated their paperworkcontract for the investments"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", "2  Cyclically-adjusted surplus on current budget1 June 2010 forecast -1"], ["2014-treasury-dec-Russia.txt", " Organisation Name SOMALI BATTALION Address Russia Rostov Region, October C, District, St Zaplavskaya, Str Shosseynaya 1, Russian Federation, 346465"], ["2014-treasury-dec-FRAB__120__07_-_Annex_C_-_FT_ARM_14-15.txt", " 106 Taxpayers\u2019 equity "], ["2014-treasury-dec-PN_February_2014_II.txt", " Origin and purpose The EEA was established in 1932 to provide a fund that could be used, when necessary, to regulate the exchange value of sterling and, therefore, is the mechanism through which any Government exchange rate intervention would be conducted"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " Under the contract, all of the profits of the company are paid away in return for much smaller payments back"], ["2014-treasury-dec-Scotland_analysis__Fiscal_policy_and_sustainability.txt", "17 The current Scottish Government has set out a range of policies that it would look to pursue in an independent Scotland"], ["2014-treasury-dec-draft_banking_reform_pensions_regulations_july_2014.txt", ", paragraphs 21, 7 and 81 of Schedule 8 and Schedule 10 and the Pensions Act Northern Ireland 2012 2012 c"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", "7 billion of which are eliminated on consolidation relating to financial guarantees are disclosed in the accounts but not recognised in the Statement of Financial Position"], ["2014-treasury-dec-37630_Budget_2014_Web_Accessible.txt", " The duty rates on spirits and most ciders will be frozen in cash terms this year"], ["2014-treasury-dec-OLD_complete_v3.txt", "  Background to the measure This measure was announced at Budget 2014"], ["2014-treasury-dec-CAPITAL_GAINS_TAX_NON_RESIDENTS_AND_UK_RESIDENTIAL_PROPERTY.txt", " Paragraph 4 of new Schedule C1 ensures that when assessing who are the participators in a company for the purposes of the assets test in paragraph 2, participators in other companies that have an interest in the company notionally wound up are also included"], ["2014-treasury-dec-FRAB__120__07_-_Annex_C_-_FT_ARM_14-15.txt", "1  A chairperson\u2019s other significant commitments should be disclosed to the council of governors before appointment and included in the annual report"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", " However, Treasury realised an accounting gain of 4"], ["2014-treasury-dec-Notice_Russia_080121.txt", "ukgovernmentcollectionsfinancial-sanctions-regime-specificconsolidated-lists-and-releases 9"], ["2014-treasury-dec-Public_Spending_Statistics_July_2014_consolidated_revised.txt", "0 of which fee income from resource budgets 0"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", "  FINANCE BILL 2014 CLAUSE 277  9"], ["2014-treasury-dec-main_supply_estimates_2014_2015_print.txt", "  Income arising from costs awarded to CPS in court the Recovered Assets Incentivisation Scheme refund of costs for seconded staff letting, disposal, vacation or occupation of property or accommodation collaborative working with partner organisations shared services the Access to Work Scheme and other administrative income"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", " 7346 IAS 24 Related Party Disclosures "], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", " Government grants IAS 20 and donations 4"], ["2014-treasury-dec-OLD_complete_v3.txt", " The policy is to extend this ability to recover VAT incurred by search and rescue charities"], ["2014-treasury-dec-39796_Cm_8847_Accessible.txt", "1 The Committee took evidence, on 21 October 2013, from the Treasury on the Whole of Government Accounts"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_web.txt", " Since April 2012, we have had statutory responsibility for working across the debt advice sector to improve the quality, availability and consistency of advice to people experiencing serious financial difficulties"], ["2014-treasury-dec-AS2014_distributional_analysis_final.txt", " For the first time, public service spending has been modelled alongside tax and welfare in the integrated microsimulation model"], ["2014-treasury-dec-elps_annex_final.txt", "95, AASJC 422 - 434 AASJC 396 - 399  33  158"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", " Most of the NLF\u2019s borrowing needs are met indirectly through borrowing on its behalf by the Debt Management Office and National Savings and Investments  Contingencies Fund  Sharon White until 2 June 2014, then Julian Kelly  The Contingencies Fund is used to finance payments for urgent services in anticipation of parliamentary agreement and to provide funds temporarily to departments for working balances or meet other temporary cash deficiencies"], ["2014-treasury-dec-FSCS_annual_report_2014_web.txt", " We shall look at ways of improving the gender balance, while ensuring we offer everyone good development opportunities so that people from whatever background can compete for new roles, including managerial roles"], ["2014-treasury-dec-survivor-benefits-in-occupational-pension-schemes-annex-c.txt", " 8 The scheme data provided to GAD by tPR and IFF Research Ltd was anonymised"], ["2014-treasury-dec-STRENGTHENING_PENALTIES_FOR_OFFSHORE_NON_COMPLIANCE.txt", " 8 In sub-paragraph 9, after paragraph insert and paragraph 6AA"], ["2014-treasury-dec-03._2013-14_DEPARTMENT_YELLOW.txt", " This note is not required if the total resource outturn in the SoPS is the same as net operating costs in the CSoCNE"], ["2014-treasury-dec-FRAB__119__08_-_Annex_I3_-_NDPB_GREEN_2014-15.txt", " Ill-health retirement costs are met by the pension scheme and are not included in the table"], ["2014-treasury-dec-39796_Cm_8847_Print_Ready.txt", " Not all activity will be within the remit of the  15  Government"], ["2014-treasury-dec-Cm_8869_Scotland_Analysis.txt", "uk Where third party material has been identified, permission from the respective copyright holder must be sought"], ["2014-treasury-dec-scotland_analysis_fiscal_policy_and_sustainability_print.txt", " There are a number of relevant principles in international law, which would inform the allocation of existing UK debt in the event of independence"], ["2014-treasury-dec-main_supply_estimates_2014_2015_web.txt", " Regulatory systems for chemicals, veterinary medicines and pesticides"], ["2014-treasury-dec-Wales_Bill_-_Explanatory_Notes_-_Report_Stage_-_Welsh_Language_Version_10_6_14_pdf.txt", " Bydd rhywun o\u2019r fath, ar l ei ethol i Senedd San Steffan, yn cael ei anghymhwyso\u2019n awtomatig rhag bod yn aelod o\u2019r Cynulliad o dan adran 161za o DLlC 2006"], ["2014-treasury-dec-PESA_2014_-_print.txt", "10 shows Total DEL by departmental group"], ["2014-treasury-dec-44695_Autumn_Statement__Print_ready_.txt", "2 transparently sets out the impact of all policy decisions affecting welfare spending within the scope of the welfare cap"], ["2014-treasury-dec-OLD_complete_v3.txt", "  46  Income tax simplifying the administration of employee expenses, including preventing salary sacrifice Who is likely to be affected Employers who pay, reimburse, or provide benefits in kind BiKs in respect of expenses incurred by their employees"], ["2014-treasury-dec-AS2014_data_sources_final.txt", "  Further reference information Calculations based on tax system parameters for representative properties"], ["2014-treasury-dec-Notice_Central_African_Republic_060421.txt", "intennoticesearchune5891200"], ["2014-treasury-dec-131010_Letter_and_annexes_from_HMT_to_Govt_Actuary_2.txt", " where there are differences between workforces\u2019 mortality rates, ill health retirements or any other 1  Paragraph 4"], ["2014-treasury-dec-main_supply_estimates_2014_2015_web.txt", " Liability for costs of retrieving and disposing of sealed radioactive sources in the event that a company keeping such sources becomes insolvent"], ["2014-treasury-dec-freedom_and_choice_in_pensions_web_210314.txt", " The reforms we have made to the accumulation phase of pension saving, alongside changes in society such as increased life expectancy, create a new context for considering how people access their hard earned savings"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", "ukdguidanceonassetvaluation"], ["2014-treasury-dec-FRAB_121_07_IFRS_13_annex_exposure_draft_of_proposed_amendments_to_FReM.txt", "  Further guidance on accounting for liabilitiesProperty, plant and equipment PPE  assets  and  Valuations excluding networked assets, donated assets and heritage assets 7"], ["2014-treasury-dec-EMB_expenses_and_hospitality_received_Jul-Sept_2013.txt", "13 Norwich  Official meetings  Rail  OTHER Including Hospitality Given TaxiCar  43"], ["2014-treasury-dec-44695_Accessible.txt", "  Tackling fraud, error and debt in the welfare system 1"], ["2014-treasury-dec-promoters_of_tax_avoidance_schemes_amendment_of_return_to_take_account_of_relevant_judicial_rulings_and_dotas.txt", " Paragraph 38 disapplies the interaction provision in Schedule 41 to Finance Act 2008, penalties for failure to notify and certain VAT and excise wrongdoings, so that a penalty under that schedule is not reduced by the amount of a penalty charged under this schedule calculated by reference to the same amount of tax"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_print.txt", " Through these forums we are able to share plans, highlight best practice, and gather information and insights from a wide cross-section of organisations"], ["2014-treasury-dec-Depositor_preference_SI_30-6-14.txt", " Article 13 amends the modified paragraph 73 of Schedule B1 set out in paragraph 25 of Schedule 2 to the 1994 Order"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", "  2  Tax-adjusted carrying value, in relation to the asset or liability representing a loan relationship, means the carrying value of the asset or liability recognised for accounting purposes, except as provided by subsection 7"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " When State aid clearance for enlargement of SITR is received, it is the Government\u2019s intention to use the power in new section 257MW of ITA 2007 to allow community organisations carrying out small-scale agricultural and horticultural activities, which will not be eligible for direct payments under forthcoming Community Agricultural Policy reforms, to qualify for SITR"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", " I assessed that the valuation of the loans represented a significant risk of material misstatement for my audit of the Treasury\u2019s individual financial statements and the consolidated group, due to the inherent uncertainty over their recoverability and the expected timing of repayments"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", " HM Treasury also has a negative capital Annually Managed Expenditure capital control total, due to the treatment of the capital payments on its loans and disposal of shares"], ["2014-treasury-dec-PU1719_HMT_Science_.txt", " Turkey, Malaysia, Colombia and Egypt are others where RD expenditure is increasingly rapidly"], ["2014-treasury-dec-PESA_2014_-_print.txt", " The OBR used OSCAR data consistent with PESA 2013 for their forecast in the March 2014 Economic and Fiscal Outlook EFO"], ["2014-treasury-dec-BRRD_impact_assessment_revised.txt", " It is difficult to estimate what impact BRRD could have on such firms"], ["2014-treasury-dec-FRAB__120__07_-_Annex_C_-_FT_ARM_14-15.txt", " My review is also informed by comments made by the external auditors in their management letter and other reports"], ["2014-treasury-dec-Scotland_analysis__Fiscal_policy_and_sustainability.txt", "  Chapter 2 Fiscal consequences of independence 45  Box 2"], ["2014-treasury-dec-AS2014_policy_costings_final.txt", "  48  Disclosure of Tax Avoidance Schemes DOTAS regime changes Measure description This measure strengthens the Disclosure of Tax Avoidance Schemes DOTAS regime by   updating the rules determining what has to be disclosed to ensure avoidance schemes being marketed and used now are disclosed    increasing penalties for non-declaration, and    changing the information that must be provided to HMRC"], ["2014-treasury-dec-STRENGTHENING_PENALTIES_FOR_OFFSHORE_NON_COMPLIANCE.txt", " 3 An assessment a is to be treated for procedural purposes in the same way as an assessment to tax except in respect of a matter expressly provided for by this Schedule, b may be enforced as if it were an assessment to tax, and c may be combined with an assessment to tax"], ["2014-treasury-dec-OOTLAR_19_March_2014__1_.txt", " This will ensure the relief works as intended"], ["2014-treasury-dec-cluster_area_allowance_consultation.txt", " It is proposed that, as with the onshore allowance, this would be only after a period of three years from when the expenditure was incurred"], ["2014-treasury-dec-44695_Autumn_Statement__Print_ready_.txt", "indd 99  99  02122014 2300  Table B"], ["2014-treasury-dec-PESA_2014_-_print.txt", "  North East  422 378 220 158 54 3  2,390  1,206 1,206 232 474 436 3 39  5  -  5 -  529  0 47 0 245  236  Yorkshire and the Humber  308 424 253 170 1 31 -7  1,707  869 869 179 351 272 2 32  5  -  5 -  523  0 116 0 178  228  432 343 192 151 0 34 8  2,450  1,230 1,230 232 549 394 3 42  6  -  6 -  529  0 46 1 216  267  East Midlands West Midlands  National Statistics  Table 10"], ["2014-treasury-dec-oil_and_gas_fiscal_review_call_for_evidence.txt", " If you consider that the information you provide should be treated as confidential, please include an explanation of why this is the case"], ["2014-treasury-dec-promoters_of_tax_avoidance_schemes_amendment_of_return_to_take_account_of_relevant_judicial_rulings_and_dotas.txt", "  4  A person falls within this subsection if the person is a client in relation to the notified person by reason of section 41c and  Consultation draft Part 1  Promoters of tax avoidance schemes  a b  20  11  the relevant proposal concerned is a proposal of the monitored promoter to which the promoter reference number relates, or the notified person might reasonably be expected to know that the person has entered into, or is likely to enter into, transactions forming part of relevant arrangements in relation to which that monitored promoter is a promoter"], ["2014-treasury-dec-elps_annex_final.txt", " A Relative Loss is only calculated in respect of premiums which were paid into the policy within the Loss  8 Calculation Period"], ["2014-treasury-dec-Scotland_analysis__Fiscal_policy_and_sustainability.txt", " HM Treasury assume that oil and gas prices grow in line with OBR assumptions"], ["2014-treasury-dec-Wales_Bill_-_Explanatory_Notes_-_Report_Stage_-_Final_10-6-14.txt", "  Section 116A4 defines a devolved tax for the purposes of GOWA 2006 as meaning a tax specified in the new Part 4A as a devolved tax"], ["2014-treasury-dec-PESA_2014_-_print.txt", " It therefore has wider coverage than the budgeting framework and is also more stable over time"], ["2014-treasury-dec-elps_main_doc_final.txt", "15 Equitable Life policies which matured or where policyholders have died will have received the maximum of their overall policy value and their underlying guarantee"], ["2014-treasury-dec-elps_annex_final.txt", "  11  Where it is available, the LDTV of an Equitable Life policy at 31 December each year is taken from the Equitable Life database"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", "0 million lower than in the Estimate"], ["2014-treasury-dec-44695_Autumn_Statement__Print_ready_.txt", " The government will introduce new rules to target avoidance through the use of multiple trusts"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", "1  Internally developed software bn  0"], ["2014-treasury-dec-Wales_Bill_-_Explanatory_Notes_-_Report_Stage_-_Final_10-6-14.txt", " Therefore, officers or members of staff appointed to the body, whose functions relate to any other matter, will not be relevant officials for the purposes of this section"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " 6 If HMRC amends the hold notice, it must give the deposit-taker a copy of the amended hold notice"], ["2014-treasury-dec-44369_Cm_8958_accessible.txt", " Local highway authorities are also encouraged to undertake a planned, asset management-based approach to highway maintenance, with the Highways Maintenance Efficiency Programme providing additional guidance and toolkits"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " The Commission was broadly content that the scheme complied with the prevailing rules but expressed concern that the tax benefit arising from the ALCS did not apply to aggregate commercially exploited in NI that originated in another EU Member State"], ["2014-treasury-dec-Partnerships_Salaried_member_rules.txt", "    a bonus based on a member's personal performance without reference to the success of the business see sub-section 2"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " 18  1 Where a person P makes a relevant high value disposal to which paragraph 14 applies, the amount of the balancing gain or loss on the disposal is determined as follows"], ["2014-treasury-dec-supplementary_estimates_and_new_estimates_2013_14_120214_correction.txt", "  Income from charges for rental and other services, executive and non-executive non-departmental public bodies"], ["2014-treasury-dec-37630_Budget_2014_Web_Accessible.txt", "  Budget 2014  85  2"], ["2014-treasury-dec-freedom_and_choice_in_pensions_web_210314.txt", "7 These steps have been important and successful, but given the changing shape and nature of retirement, the government now needs to go further in order to truly embed a culture of flexibility and quality in pension provision"], ["2014-treasury-dec-FRAB__119__08_-_Annex_I3_-_NDPB_GREEN_2014-15.txt", "1  Accounting convention  These accounts have been prepared under the historical cost convention modified, to account for the revaluation of investment property, property, plant and equipment, intangible assets and certain financial assets and liabilities"], ["2014-treasury-dec-Wales_Bill_-_Explanatory_Notes_-_Report_Stage_-_Welsh_Language_Version_10_6_14_pdf.txt", "  Mae is-adran 4 yn ei gwneud yn ofynnol bod gorchymyn yn cael ei gymeradwyo gan D\u2019r Cyffredin os yw\u2019n cynnwys darpariaeth sy\u2019n diwygio deddfwriaeth sylfaenol sydd wedi\u2019i gwneud yn y Senedd neu\u2019r Cynulliad"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", "57 Action was taken during the global financial crisis to protect UK depositors in UK and Icelandic banks and building societies"], ["2014-treasury-dec-39796_Cm_8847_Print_Ready.txt", "  7 Committee of Public Accounts conclusion The lack of transparency over the extent and cost of compromise agreements entered into by public sector bodies means there is no proper accountability"], ["2014-treasury-dec-Diverted_Profits_Tax.txt", "  2  For the purposes of this Part a tax may correspond to corporation tax even though a it is payable under the law of a province, state or other part of a country, or b it is levied by or on behalf of a municipality or other local body"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", "24 My approach to the audit of the significant risk was to focus on HM Treasury\u2019s work to align the accounting policies of UKAR with those of the group and the process it followed for consolidating the bodies to prepare group accounting"], ["2014-treasury-dec-44695_Autumn_Statement__Print_ready_.txt", " The government will also provide an additional 28 million for a Formulation Centre to design new products across numerous sectors by combining different gases, solids or liquids"], ["2014-treasury-dec-MCD_draft_regulations.txt", " 5 In paragraph 5Aa definition of relevant office for EEA firmc after sub-paragraph e insert or i"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_web.txt", " A key driver to support other organisations and boost financial capability is the UK Strategy, which we will co-ordinate, but which will be co-created and owned by organisations across the sector"], ["2014-treasury-dec-130731_Final_IA_-_SAR_for_PSSs_Signed.txt", " The Bank of England currently has the following powers over recognised payment systems, under part V of the Banking Act 2009"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", " Entities with a number 1 have had qualifications on their financial statements and those with a number 2 have had their accounts qualified on regularity40 and may be considered in the WGA Governance Statement"], ["2014-treasury-dec-37630_Budget_2014_Web_Accessible.txt", " 29 Public Sector Finances\u2019, ONS, February 2014 Economic and Fiscal Outlook\u2019, OBR, March 2014"], ["2014-treasury-dec-scotland_analysis_fiscal_policy_and_sustainability_print.txt", "51 If past forecasting performance is any guide to the future, it is quite possible that oil and gas revenues underperform the OBR Budget 2014 forecast"], ["2014-treasury-dec-ANNUAL_TAX_ON_ENVELOPED_DWELLINGS_RELIEF_DECLARATION_RETURNS.txt", "  Cost  Time Period yrs  Compliance Costs One-off Costs    Average Annual Costs  NA  Total Costs PV    negligible  NA NA  negligible  NA  Compliance Benefits One-off Benefit  NA  NA  Average Annual Benefit    1"], ["2014-treasury-dec-PESA_2014_-_print.txt", " Total housing and community amenities 7"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " At Autumn Statement 2014 the Government announced that the existing exemption from IHT for awards for valour and gallantry will be extended to include awards for service in the armed forces, and awards made by the State in recognition of achievements and service in public life, such as OBEs"], ["2014-treasury-dec-UK_Sovereign_Sukuk_PLC_Offering_Circular.txt", " Pursuant to the Head Lease, legal charges will be registered in favour of HMRC against the title of each of the properties comprised within the Premises for the purposes of sub-paragraphs 6 and 7, paragraph 5, Part 3, Schedule 61, Finance Act 2009"], ["2014-treasury-dec-Amendments_11-14.txt", " Clause 48 and Schedule 6 implement several recommendations made by the Office of Tax Simplification OTS to simplify the tax rules and administrative processes for employee share schemes"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " Appeals against hold notice 10  1 Where a hold notice is confirmed with or without amendment under paragraph 9, a person within sub-paragraph 2 may appeal against a the failure by HMRC to cancel the hold notice under paragraph 9, or b the total of the held amounts, or the held amount in relation to a particular account, by reason of the hold notice or, if it has been amended, the amended hold notice"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", "42 The government\u2019s long-term economic plan builds a stronger, more competitive economy, a fairer society, and secures a better future for Britain by   reducing the deficit to deal with the UK\u2019s debts, safeguard the UK economy for the long term and keep mortgage rates low   cutting income taxes and freezing fuel duty to help hardworking people be more financially secure   creating more jobs by backing small business and enterprise with better infrastructure and lower job taxes   capping welfare and controlling immigration so the UK economy delivers for people who want to work hard and play by the rules   delivering the best schools, skills and apprenticeships for young people so the next generation can succeed in the global race  1"], ["2014-treasury-dec-PESA_2014_-_print.txt", "5  1  Public sector current expenditure  Outturn data in this table up to 2013-14 fall within the scope of National Statistics  Table 4"], ["2014-treasury-dec-elps_annex_final.txt", "  There are some policies where there is incomplete or inconsistent data"], ["2014-treasury-dec-SDPR_Update_September_2014___published_as_Clarifications_.txt", " If the absolute difference between the revised Relative Loss and the actual Relative Loss is no more than the Tolerance Level for AWP Scaling, then the Relative Loss is set equal to the revised Relative Loss"], ["2014-treasury-dec-PU1678_final__1_.txt", " Within classes, creditors rank pari passu and assets are distributed evenly"], ["2014-treasury-dec-MCD_draft_regulations.txt", " a Paragraph 4E was inserted by S"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", "7 In March 2010 each central government department published an adaptation plan explaining its proposed actions to meet the challenge of a changing climate"], ["2014-treasury-dec-150514_letter_from_hmt_to_gov_actuary_4.txt", "1 of pensionable payroll, as the contribution rate required to cover the expected cost of benefits accrued by members of the scheme during the implementation period"], ["2014-treasury-dec-PESA_2014_-_print.txt", " Recreation, culture and religion 9"], ["2014-treasury-dec-Carbon_price_floor_-_fossil_fuels_in_CHPs.txt", " The operator of a CHP station is deemed to have made a taxable self-supply to himself where these commodities are determined to be referable to the production of electricity, rather than to heat, steam or mechanical power"], ["2014-treasury-dec-supplementary_estimates_and_new_estimates_2013_14_120214_correction.txt", " Expenditure relating to any of the above areas in the form of equity investment or making loans through advances of principal financial transactions using a payment by results mechanism expenditure related to a financial guarantee given by the department providing funding through endowments as laid out in Managing Public Money purchase and management of exchange rate contracts to hedge exposure risk"], ["2014-treasury-dec-FRAB__119__08_-_Annex_H_-_2014-15_FReM.txt", "6 the preparation of a sustainability report paragraph 5"], ["2014-treasury-dec-OLD_complete_v3.txt", " The meaning of dwelling\u2019 will be based on that found within the annual tax on enveloped dwellings ATED legislation but will be modified, in recognition of changes to the provision of student accommodation, to make clear that purpose built student accommodation that is not linked to a specific institution is one of the classes of use not regarded as use as a dwelling"], ["2014-treasury-dec-140220_Letter_and_annexes_from_HMT_to_Govt_Actuary_3.txt", "1 The valuation report for the preliminary valuation produced in accordance with direction 50g must state, to the nearest 0"], ["2014-treasury-dec-37630_Budget_2014_Web_Accessible.txt", " Finance Bill 2014 bb 2"], ["2014-treasury-dec-PESA_2014_-_print.txt", "1 Housing development of which local authority housing of which other social housing 6"], ["2014-treasury-dec-Partnerships_Mixed_membership_partnerships__Alternative_investment_fund_managers__Transfer_of_assets___income_Streams_through_partnerships.txt", " The transferor and transferee members may have different tax attributes if, for example   the transferee is a company and the transferor is an individual,    the transferee has losses to use whereas the transferor does not,    the transferee and transferor are subject to different rate of tax, or    transferor and transferee are subject to differing tax computational rules in relation to the asset or income"], ["2014-treasury-dec-main_supply_estimates_2014_2015_web.txt", " Accordingly Ofqual will take transfer of this ongoing contingent liability from DfE"], ["2014-treasury-dec-main_supply_estimates_2014_2015_print.txt", " Reimbursement of Lord Lieutenants\u2019 expenses"], ["2014-treasury-dec-FRAB__120__07_-_Annex_C_-_FT_ARM_14-15.txt", "  Statement of accounting officer\u2019s responsibilities 7"], ["2014-treasury-dec-SDPR_Update_September_2014___published_as_Clarifications_.txt", " These are referred to as the reconciliation checks"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", "25 Further details about the Civil Service pension arrangements can be found at httpwww"], ["2014-treasury-dec-FSCS_annual_report_2014_web.txt", " Our approach to VFM is to make the best use of the resources we have available, while balancing efficiency, economy and effectiveness for our stakeholders"], ["2014-treasury-dec-FRAB__119__08_-_Annex_G4_-_MAGENTA_PENSION_SCHEME_2013-14.txt", " In accordance with IAS 19 the Scheme Managerstrustees are required to undertake a sensitivity analysis for each significant actuarial assumption as of the end of the reporting period, showing how the defined benefit obligation would have been affected by changes in the relevant actuarial assumption that were reasonably possible at that date"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", " The EIR method calculates the amortised cost of a financial asset or financial liability and spreads the resulting interest income or interest expense on a level yield basis over the expected life of the instrument, or an appropriate shorter period"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", " 32 Audit Opinion and Report "], ["2014-treasury-dec-assurance_frameworks_191212.txt", " To this should be added the various sources of assurance and the frequency and timing of such activities"], ["2014-treasury-dec-Tackling_marketed_tax_avoidance.txt", " 2 The reference in sub-paragraph 1 to the additional amount due or payable includes a reference to a an amount payable to HMRC having erroneously been paid by way of repayment of tax, and b an amount which would be repayable by HMRC if the denied advantage were not counteracted"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", " The changes will take effect for any changes of company ownership which occur on or after 1 April 2014"], ["2014-treasury-dec-05._2013-14_NDPB_GREEN.txt", " For 201X-1Y, employers\u2019 contributions of  0,000,000 were payable to the PCSPS 201W-1X 0,000,000 at one of four rates in the range 0"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", "19 The financial crisis of 2008 was a major shock to the UK economy, and to the public finances  but over time the UK economy has been hit by shocks of different sizes and from different sources"], ["2014-treasury-dec-OLD_complete_v3.txt", " Section 134A will be redundant, so this will be omitted"], ["2014-treasury-dec-VAT_-_power_to_provide_for_refunds_to_certain_persons.txt", "  Background to the measure The overall policy is for public bodies to enter into shared services arrangements"], ["2014-treasury-dec-IFRS_9_Financial_Instruments_-_public_sector_application_guidance__Decem....txt", " a measurement or recognition inconsistency"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_print.txt", " This transferred any employee related liabilities accrued at the date of termination of these grant agreements to the Money Advice Service"], ["2014-treasury-dec-AS2014_policy_costings_final.txt", " So we regard this as a medium\u2019 source of uncertainty"], ["2014-treasury-dec-Van_benefit_charge.txt", " Subsection 1 introduces changes to Income Tax Earnings and Pensions Act 2003 ITEPA"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " The held amount, in respect of a relevant account, is so much if any of the amount standing to the credit of the account as is matched against the amount of the specified debt under this Step"], ["2014-treasury-dec-39796_Cm_8847_Accessible.txt", "1  The Government disagrees with the Committee\u2019s recommendation"], ["2014-treasury-dec-main_supply_estimates_2014_2015_web.txt", "  The responsibilities of an Accounting Officer, including responsibility for regularity and propriety of the public finances for which an Accounting Officer is answerable, for keeping proper records and safeguarding assets, are also set out in Chapter 3 of Managing Public Money"], ["2014-treasury-dec-Partnerships_Salaried_member_rules.txt", " The existing arrangements are changed so Condition A has to be re-tested on 1 September 2016, when the change occurs"], ["2014-treasury-dec-PU1616_OTS_employee_benefits_final_report.txt", "4 million P11D forms filed annually and    it is impossible to measure how many individuals are affected due to exemptions"], ["2014-treasury-dec-Pension_Liberation_Policy_Pack__v2_0.txt", "  2  The scheme administrator may appeal to the tribunal as if, at the end of that period of 6 months, the scheme administrator had been notified under section 1536 of a decision not to register the scheme and section 1565 to 8 applies accordingly"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " It also imposes a record keeping requirement and sets out the rules for  RESOLUTION 67  FINANCE BILL 2014 CLAUSE 97 SCHEDULE 18  amendments, error corrections, late returns and charges to interest applying to declarations of UK VAT made in a non-UK scheme return"], ["2014-treasury-dec-39796_Cm_8847_Accessible.txt", "1 On the basis of a report by the NAO, the Committee took evidence, on 11 December 2013, from the Department for Business Innovation and Skills on its work on the repayment of Student Loans"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " The AIA is effectively a 100 per cent upfront allowance that applies to most qualifying expenditure with expenditure on cars being the most important exception up to an annual limit or cap"], ["2014-treasury-dec-05._2013-14_NDPB_GREEN.txt", " In addition, the NDPB has had a small number ofvarious material transactions with other government departments and other central government bodies"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", " SCB meets fortnightly"], ["2014-treasury-dec-off-payroll_review.txt", "  4  Annex Summary of HM Treasury recommendations The recommendations are summarised on page 15 of the review The review recommends that, in central government departments and their arm\u2019s length bodies, for all new engagements and contract renewals   board members and senior officials with significant financial responsibility should be on the organisation\u2019s payroll, unless there are exceptional circumstances  in which case the Accounting Officer should approve the arrangements  and such exceptions should exist for no longer than six months    engagements of more than six months in duration, for more than a daily rate of 220, should include contractual provisions that allow the department to seek assurance regarding the income tax and NICS obligations of the engagee  and to terminate the contract if that assurance is not provided    these measures should be implemented within three months  and implementation will be monitored after one year, reporting back to the Chief Secretary to the Treasury and the Minister for the Cabinet Office and    if it emerges that any departments have not abided by these rules, sanctions will apply  with departmental resource budgets reduced by up to five times the payment in question"], ["2014-treasury-dec-PESA_2014_-_print.txt", "5 RD general public services 1"], ["2014-treasury-dec-government_financial_reporting_manual_201314.txt", "1 The following IFRS deal with accounting for revenue IAS 18 Revenue and SIC 31 Revenue  Barter Transactions Involving Advertising Services"], ["2014-treasury-dec-EEA_Accounts_2013-14_-_print.txt", " Members are required to inform the Permanent Secretary about any potential conflicts and highlight these at the start of each meeting as appropriate"], ["2014-treasury-dec-AS2014_policy_costings_final.txt", "  The tax base All potential HPHT cluster projects have been considered in the evaluation of this measure"], ["2014-treasury-dec-Modernising_the_taxation_of_corporate_debt_and_derivative_contracts.txt", "  5  10  15  In this section impairment loss means a debit in respect of the impairment of a financial asset and impairment includes uncollectability"], ["2014-treasury-dec-201407forecomp_final.txt", "2  GDP growth per cent  3"], ["2014-treasury-dec-Modernising_taxation.txt", "  If you have any questions about this change or comments on the legislation, please contact Wayne Strangwood on 03000 585 493 email wayne"], ["2014-treasury-dec-Wales_Bill_Command_Paper_-_English.txt", " The current UK-wide tax return for LfT does not identify the geographical location of the taxable activity"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_web.txt", "  Consolidation into HM Treasury The Office for National Statistics ONS classified the Money Advice Service formerly CFEB on 26 August 2010 as an unclassified public body"], ["2014-treasury-dec-FEMR_Recommendations_on_additional_financial_benchmarks_to_be_brought_into_UK_regulatory_scope_logo.txt", "  The Review has also focused on those FICC benchmarks with the greatest importance for the  financial system"], ["2014-treasury-dec-37630_Budget_2014_Web_Accessible.txt", " Finance Bill 2014 2"], ["2014-treasury-dec-Children_s_television_tax_relief.txt", " New subsection 1216AC2A defines what is meant by a children\u2019s television programme"], ["2014-treasury-dec-44369_Cm_8958_print_ready.txt", " Similarly, it will be for relevant departments\u2019 Accounting Officers to publish accountability system statements in respect of the unique governance and funding programmes they have responsibility for"], ["2014-treasury-dec-Notice_Yemen_260221.txt", "ukgovernmentpublicationsuk-financial-sanctions-guidance Enquiries 12"], ["2014-treasury-dec-FRAB__119__09_-_Draft_Code_of_Practice_on_Local_Authority_Accounting_2014-15_with_Annexes.txt", " An acquirer ie reporting authority shall disclose information that enables users of its financial statements to evaluate the financial effects of adjustments recognised in the current period that relate to business combinations that occurred in the period or in previous reporting periods"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", "26 The major component of non-tax revenue was revenue from the sale of goods and services"], ["2014-treasury-dec-10459.Consolidated_Fund.for_web.txt", " There is no direct read-across between the accruals-based notes 7-11 and the cash-based CF receipts and payments account"], ["2014-treasury-dec-44695_Accessible.txt", " 23 Funding for Lending Scheme usage and lending data publication  Q3 2014\u2019, Bank of England, November 2014"], ["2014-treasury-dec-Further_devolution_manchester_nov_2015.txt", " The Government is committed to working with city regions throughout this Parliament to achieve this objective"], ["2014-treasury-dec-Minute_of_Gov-Chx_meeting_Jan_30_2014.txt", " This might include initiatives in support of developing better functioning securitisation markets, and the development of a credit register"], ["2014-treasury-dec-survivor-benefits-in-occupational-pension-schemes.txt", " As such, any differences in the benefits provided to survivors of civil partners and same sex spouses would be difficult to justify, and could give rise to further legal discrimination challenges"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_web.txt", " The audit fee is now VAT exempt as it is required by statute as a result of the Financial Services Act 2012 201213 21,000 exclusive of VAT"], ["2014-treasury-dec-FRAB__119__08_-_Annex_G3_-_NDPB_GREEN_2013-14.txt", " Headings might include legal\u2019, nuclear decommissioning\u2019 etc  Early departure costs  Other  Total  000  000  000  Key provisions should be analysed"], ["2014-treasury-dec-freedom_and_choice_in_pensions_print_210314.txt", " The government will introduce a new duty on pension providers and trust-based pension schemes to deliver this guidance guarantee\u2019 and this will take effect by April 2015"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", " As the economy approaches full capacity, GDP growth returns to around its potential growth rate, and this narrowing of the output gap means that the upward revision to GDP growth is largely cyclical rather than structural"], ["2014-treasury-dec-Payment_systems_regulator_IA.txt", "1 77,073 and cheques Plastic cards 13"], ["2014-treasury-dec-OLD_complete_v3.txt", " This measure will affect shareholders in companies offering special purpose share schemes"], ["2014-treasury-dec-131217_Letter_and_annexes_from_Govt_Actuary_to_HMT_2.txt", " New Fair Deal could create another practical issue which needs to be considered"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", "5 billion, a reduction of 4"], ["2014-treasury-dec-freedom_and_choice_in_pensions_web_210314.txt", " These products could help people plan ahead for care, and would be in addition to the point of need annuities already available"], ["2014-treasury-dec-main_supply_estimates_2014_2015_web.txt", "  3  Main Estimates, 2014-15  Table 1 Summary of Supply provision sought, current year and comparison with previous years  million 2014-15  Plans  Total Resource and Capital Departmental Expenditure Limit Total Resource and Capital Annually Managed Expenditure Total Net Budget Total Non-Budget Expenditure Total Resource and Capital in Estimates Resource to cash adjustments Total Net cash requirement  2013-14 Provisions  310,386 201,402 511,788 59,684 571,472 -100,856 470,617  314,062 172,545 486,608 58,869 545,477 -92,030 453,447  2012-13 Outturn  307,751 124,779 432,530 56,092 488,622 -51,777 436,845   Figures for 2012-13 outturn and 2013-14 provision are the best available estimates in those years adjusted for transfer, classification and machinery of government changes to reflect the 2014-15 Estimate structure"], ["2014-treasury-dec-main_supply_estimates_2014_2015_web.txt", " These are listed in the Notes to the Estimate"], ["2014-treasury-dec-FRAB__120__03_-_Annex_A__ITC_and_WG_Report.txt", " Any person can object"], ["2014-treasury-dec-Modernising_the_taxation_of_corporate_debt_and_derivative_contracts.txt", "  2  But in each case the result concerned is only capable of indicating that section 698C4 is not available if it is reasonable to assume that such a result was not the anticipated result when the provisions of this Part that are relevant to the arrangements were enacted  3  In subsection 1f references to a fair value gain or a fair value loss are references respectively to a a profit to be brought into account in relation to a derivative contract where fair value accounting is used for the period in question, or b a loss to be brought into account in relation to a derivative contract where fair value accounting is used for the period in question"], ["2014-treasury-dec-Letter_from_the_Chancellor_of_the_Exchequer_to_the_Governor_of_the_Bank_of_England_MPC_19032014.txt", " The Government\u2019s economic strategy consists of four key pillars Monetary activism and credit easing, stimulating demand, maintaining price stability and supporting the flow of credit in the economy Deficit reduction, returning the public finances to a sustainable position and ensuring that sound public finances and fiscal credibility underpin low long-term interest rates Reform of the financial system, improving the regulatory framework to reduce risks to the taxpayer and build the resilience of the system and A comprehensive package of structural reforms, rebalancing and strengthening the economy for the future, including a package of measures to support businesses to invest and export"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " Those who do so are liable to UK tax on all their income and capital gains which arise in the UK, but only liable to UK tax on their foreign income and capital gains to the extent that they are remitted to the UK"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", " The table below provides a breakdown of those adjustments for non-cash transactions"], ["2014-treasury-dec-PU1624_final__web_.txt", " However negative PE receipts also include royalties for IPR, income from insurance payments, and income from rent of buildings but not land"], ["2014-treasury-dec-Research_and_development_tax_credits_-_consumables.txt", " The measure increases the focus of the tax credit regime on the real costs of carrying out RD activity"], ["2014-treasury-dec-PU1678_final__1_.txt", "25 The PRA\u2019s and FCA\u2019s existing powers under s"], ["2014-treasury-dec-elps_annex_final.txt", " They are included in the calculation of Relative Loss"], ["2014-treasury-dec-FRAB__119__08_-_Annex_F_Chapter_05_Form_and_content__2013-14.txt", " A cross-reference to the accounting policy note in the accounts and the remuneration report will normally be sufficient  k  details of company directorships and other significant interests held by Board members which may conflict with their management responsibilities"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " The promoter must be given notice of the application"], ["2014-treasury-dec-44695_Accessible.txt", "3 billion capital funding provided at Spending Round 2013"], ["2014-treasury-dec-promoters_of_tax_avoidance_schemes_amendment_of_return_to_take_account_of_relevant_judicial_rulings_and_dotas.txt", " For example the promoter may consider that it now satisfies the conditions of the monitoring notice and the preceding conduct notice, so that the monitoring notice is no longer necessary"], ["2014-treasury-dec-2-local-welfare-provision-review-nov-2014.txt", " 30 Annex C Questionnaire sent to local authorities "], ["2014-treasury-dec-PU1624_final__web_.txt", "51 Expenditure on dual use military equipment is treated as capital in National Accounts"], ["2014-treasury-dec-PU1624_final__web_.txt", "  Departmental Unallocated Provision 1"], ["2014-treasury-dec-SITRAccreditationGuidanceVersion2forpunlicationJan16V2.txt", "    Section 257PB applies with modification, as described in subsection 4"], ["2014-treasury-dec-Diverted_Profits_Tax.txt", " It must also be reasonable to assume that the transaction was designed to secure the tax reduction, subject to the clarification provided at subsection 8"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " Subsections 6 and 7 require that, in assessing amounts recognised in other comprehensive income, it is necessary to follow the accounting treatment in assuming that the accounting policy applied when the loan relationship ceased to be recognised was also applied in earlier periods"], ["2014-treasury-dec-South_Sudan__1_.txt", " Title Major General DOB ----1961"], ["2014-treasury-dec-banking_reform_impact_assessment_05072014.txt", " Under current pensions legislation, as well as under some non-statutory arrangements, a ring-fenced bank could become liable for pensions of other entities in the event of their failure"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", "25 The euro area accounted for 40 of UK goods and services exports in 2012"], ["2014-treasury-dec-FRAB__120__07_-_Annex_C_-_FT_ARM_14-15.txt", " Statement on quality from the chief executive of the NHS foundation trust 7"], ["2014-treasury-dec-PESA_2014_-_print.txt", " These departments carry out quality assurance on the data received, produce aggregate results for publication, and supply this information to the Treasury"], ["2014-treasury-dec-Tackling_marketed_tax_avoidance.txt", " A taxpayer who has entered into that scheme is required to enter the SRN on their tax return"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " Arrangements for avoiding tax 7  1 This paragraph applies in any case where arrangements are entered into and the main purpose, or one of the main purposes, of any party entering into them or any part of them is to avoid capital gains tax being charged under section 7AA4 as a result of a company\u2019s being a closely-held company at the time of the disposal mentioned in paragraph 1"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", " Finance Bill 2015 2"], ["2014-treasury-dec-44695_Autumn_Statement__Print_ready_.txt", "uk Print ISBN 9781474112055 Web ISBN 9781474112062 PU1702 Printed in the UK by the Williams Lea Group on behalf of the Controller of Her Majesty\u2019s Stationery Office ID 07111411  1214  Printed on paper containing 75 recycled fibre content minimum  Contents Page Executive Summary  5  Chapter 1 Autumn Statement  The UK economy and public finances Growth Fairness  11 35 52  Chapter 2  Autumn Statement policy decisions  63  Annex A  Financing  93  Annex B  Office for Budget Responsibility\u2019s Economic and fiscal outlook selected tables  97  List of abbreviations  105  List of charts  108  List of tables  109  Autumn Statement 2014  4469500cContents"], ["2014-treasury-dec-140805_HMT_to_Govt_Actuary_Letter.txt", " As the valuations have progressed, it has come to light that the legislative reference in Schedule 1 of the Directions needs to be amended to clarify the scope of the Directions with regard to the pension arrangements for members of the judiciary"], ["2014-treasury-dec-PU1624_final__web_.txt", "72 Departments contemplating a potential new burden should contact CLG Local Government Finance Directorate at the earliest possible stage to discuss the procedures to be followed  see Annex B for contacts"], ["2014-treasury-dec-Tackling_marketed_tax_avoidance.txt", "  Part 3 Consequential amendments 75"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", " They comprise commitments to advance cash sums, and to allow drawdown of monies previously overpaid where the terms of the loan specifically allow"], ["2014-treasury-dec-Scotland_analysis__Fiscal_policy_and_sustainability.txt", " With the exception of the additional debt interest cost discussed later and the cost of an independent Scotland paying more in EU contributions, these costs are difficult to quantify"], ["2014-treasury-dec-Pension_Liberation_Policy_Pack__v2_0.txt", " Such payment may entitle the member and the scheme administrator to claim relief from tax on an earlier unauthorised payment made to or in respect of the member sections 266A  266B of FA 2004"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", "1  The pension liability only relates to public service pension liabilities for employees and former employees of the public sector, with a small component for other approved organisations that qualify for membership of these government schemes, such as teachers in private schools and GPs"], ["2014-treasury-dec-VAT_-_power_to_provide_for_refunds_to_certain_persons.txt", " In order to prevent double-funding, it will be a requirement that  where necessary  the original funding is adjusted to take into account the VAT now recoverable"], ["2014-treasury-dec-45502_Cm_8988_Print.txt", " Some of the statistics are currently collated manually, by accessing core systems"], ["2014-treasury-dec-FRAB__119__05_-_EPSAS_governance_consultation_paper.txt", " 290 TFEU it provides an institutional innovation in that it confers powers on the Commission by means of delegated acts"], ["2014-treasury-dec-PU1624_final__web_.txt", "88  Write-off of debt mutual consent,  3"], ["2014-treasury-dec-Govt_NC13_and_NS_5_pension_flexibility_further_amendments.txt", " In the Taxation of Pension Schemes Transitional Provisions Order 2006 S"], ["2014-treasury-dec-survivor-benefits-in-occupational-pension-schemes-annex-c.txt", " When building its model to address the above questions, GAD should bear in mind this possible additional requirement"], ["2014-treasury-dec-PU1624_final__web_.txt", " There are limits on the quantum of income from the sale of assets that departments may keep in their budgets"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " Paragraph 5 repeals section 144"], ["2014-treasury-dec-Final_IA_-_ring-fencing_and_depositor_preference.txt", "  Expected finance and resource impact on other Departments 104"], ["2014-treasury-dec-EEA_Accounts_2013-14_-_print.txt", " The accounts shall present a Statement of Comprehensive Income, a Statement of Financial Position and a Statement of Cash Flows"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", "  66  Budget 2014  3763005RedBookChap 1D"], ["2014-treasury-dec-FRAB__120__07_-_Annex_C_-_FT_ARM_14-15.txt", " Include a description of the principal risks to compliance with the NHS foundation trust condition 4 FT governance and actions identified to mitigate these risks, particularly in relation to   the effectiveness of governance structures,    the responsibilities of Directors and subcommittees    reporting lines and accountabilities between the board, its subcommittees and the executive team    the submission of timely and accurate information to assess risks to compliance with the trust\u2019s licence and    the degree and rigour of oversight the board has over the trust\u2019s performance"], ["2014-treasury-dec-Disguised_fee_income.txt", "  Sections 809EZB 5 and 6 define various terms used in the Chapter"], ["2014-treasury-dec-PESA_2014_-_print.txt", " This system collects public spending data from central government departments and the devolved administrations"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", " In considering the treatment of interest at initial recognition, entities shall not capitalise the Cost of Capital charge"], ["2014-treasury-dec-FRAB__119__08_-_Annex_H_-_2014-15_FReM.txt", " It should briefly state the reasons for any variances between the Estimate and outturn, with the detailed reasons being explained in the Management Commentary"], ["2014-treasury-dec-Pensions_fact_sheet_v8.txt", " The government has published a consultation on these changes alongside the Budget"], ["2014-treasury-dec-FRAB__119__08_-_Annex_I4_-_MAGENTA_PENSION_SCHEME_2014-15.txt", " The financial statements also have regard to whatever other legislation governs the particular accounts under review"], ["2014-treasury-dec-Wales_Bill_Command_Paper_-_English.txt", " This limit remains as previously set in GOWA 2006 and is separate from the new 500 million capital borrowing limit with no switching between the two permitted"], ["2014-treasury-dec-elps_main_doc_final.txt", "5 Relative Loss is the difference between the value of a notional policy which the policyholder might have held had they made an investment in a similar product in a comparator companys with-profits fund and the value of the actual Equitable Life policy"], ["2014-treasury-dec-EU_finances_2014_final.txt", "14 The Commission can impose disallowances on managing authorities for failing to correctly apply EU regulations in managing and administering EU schemes"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " New section 328A, subsection 12 sets out that if a company has losses which are removed from the pool under this section then these are to be carried forward under section 45 before any losses that remain in the pool"], ["2014-treasury-dec-Final_IA_-_ring-fencing_and_depositor_preference.txt", "  Ring-fencing Issue  Modelling assumption for this IA  De minimis exemption from ring-fencing  Banks with core deposits of less than 25bn exempt from ring-fencing"], ["2014-treasury-dec-Country_and_Regional_Analysis_November_2014_Combined.txt", "4 Tertiary education 9"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " In broad outline, the provisions define promoters of avoidance schemes, identify when they have triggered threshold conditions targeting specified behaviours, and provide for a conduct notice to be applied to these promoters"], ["2014-treasury-dec-Govt_amdts_42_and_43_BPRA_clause_61__Govt_NC3_and_NS_2_GBER.txt", "  General description of the measure The UK has several capital allowance schemes designed to benefit certain areas of the UK or the environment"], ["2014-treasury-dec-EEA_Accounts_2013-14_-_web.txt", " The expanded NAB has tripled the resources available to the IMF from pre-crisis levels"], ["2014-treasury-dec-EU_finances_2014_final.txt", "233211 The annual average rate for 2013 is 1 1"], ["2014-treasury-dec-main_supply_estimates_2014_2015_web.txt", " Rent for use of Ministry of Defence property and miscellaneous receipts"], ["2014-treasury-dec-OOTLAR_19_March_2014__1_.txt", "  Further advice If you have any questions about this change, please contact Simon Turner on 03000 546588 email simon"], ["2014-treasury-dec-Payment_systems_regulator_IA.txt", " This impact assessment therefore sets aside a provisional sum per firm"], ["2014-treasury-dec-PU1719_HMT_Science_.txt", " In India this has risen from 1 million in 2008 to 150 million in 2013    The 375 million Newton Fund was launched this year as the first truly significant UK bilateral international science and innovation fund"], ["2014-treasury-dec-FSCS_annual_report_2014_web.txt", " This enabled us to reconcile FSCS claims and the Lifemark investments made by the claimants"], ["2014-treasury-dec-DISCLOSURE_OF_TAX_AVOIDANCE_SCHEMES.txt", "There are other amending instruments but none is relevant"], ["2014-treasury-dec-06._2013-14_MAGENTA_PENSION_SCHEME.txt", " To meet the requirements of both resource accounting and national accounts, additional data entries are made in the Statement of Parliamentary Supply across AME and DEL control totals, which do not affect the Statement of Comprehensive Net Expenditure"], ["2014-treasury-dec-freedom_and_choice_in_pensions_print_210314.txt", "8 This is why the single tier pension will be introduced for people reaching State Pension age on or after 6 April 2016"], ["2014-treasury-dec-Extension_of_Ring_Fence_Expenditure_Supplement.txt", "  Economic impact  This measure is expected to support companies involved in the exploration and appraisal of oil and gas projects and production companies making investments who are without ring fence profits"], ["2014-treasury-dec-37630_Budget_2014_Web_Accessible.txt", "68 Tax exemption for employer-funded occupational health treatments  As announced at Budget 2013 the government will introduce a tax exemption for amounts up to 500 paid by employers for medical treatments for employees"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", "90 The financing arithmetic provides for 6 billion of sterling financing for the Official Reserves in 2014-15"], ["2014-treasury-dec-FRAB__120__07_-_Annex_C_-_FT_ARM_14-15.txt", " Monitor\u2019s quality governance framework may be used for information on good practice in quality governance and is available in Annex 7 of this manual"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_print.txt", " In total we distributed nearly 1"], ["2014-treasury-dec-RRD_draft_for_consultation_-_draft_for_consultation_purposes.txt", "1 Section 42 supplemental instruments is amended as follows"], ["2014-treasury-dec-Public_Service_Pensions_Valuations_and_Employer_Cost_Cap_Directions_2014_archived_version.txt", "1 The cost cap notional investment returns must be calculated a for the first valuation of a scheme, to represent the growth of the cost cap fund between the closing date of the connected scheme and the effective date and b for the second and subsequent valuations of a scheme, to represent the growth of the cost cap fund during the inter-valuation period"], ["2014-treasury-dec-FRAB_121_minutes.txt", " CETV for him was helpful for transparency, and indeed principal users were pushing for more disclosure"], ["2014-treasury-dec-Wales_Bill_-_Explanatory_Notes_-_Report_Stage_-_Final_10-6-14.txt", "  GOWA 2006 itself has inbuilt protection for ECHR rights because Assembly Acts are not law so far as any of their provisions are incompatible with any of the Convention rights"], ["2014-treasury-dec-FSCS_annual_report_2014_web.txt", "  The number of complex claims arising from the Life and Pensions Intermediation class and the Investment Intermediation class increased over the year"], ["2014-treasury-dec-Russia.txt", "a 25 January Committee Address Occupies several rooms in the former Ptitsyn-Zalogina estate near the Taganskaya metro station, Moscow, Russia"], ["2014-treasury-dec-DAO_GEN_04-14_Accounts_Direction_2014-15_18_December_2015.txt", " Compliance with the requirements of the FReM will, in all but exceptional circumstances, be necessary for the accounts to give a true and fair view"], ["2014-treasury-dec-Cm_8869_Scotland_Analysis.txt", " To offer the same level of protection to Scottish institutions and consumers as the UK currently does, the government of an independent Scotland would have to guarantee deposits equivalent to the size of its economy"], ["2014-treasury-dec-budget_2014_distributional_analysis.txt", "7 As at Autumn Statement 2013, the analysis presented is for the year 2014-15"], ["2014-treasury-dec-PU1624_final__web_.txt", " However debts written off by mutual consent are recorded separately on OSCAR this is partly to allow the different DEL and AME treatments to be reflected, but also so that the imputed capital grant can be shown in the National Accounts"], ["2014-treasury-dec-131010_Letter_and_annexes_from_HMT_to_Govt_Actuary_2.txt", " The Local Government Pension Scheme Administration Scotland Regulations 2008"], ["2014-treasury-dec-FRAB__119__08_-_Annex_G4_-_MAGENTA_PENSION_SCHEME_2013-14.txt", "2 Comparison with IFRS-based accounts Many transactions are treated in the same way in National Accounts and IFRS-based accounts, but there are a number of differences as detailed below"], ["2014-treasury-dec-Scotland_analysis__Fiscal_policy_and_sustainability.txt", "1,2 On the basis of a geographical apportionment, Scotland\u2019s overall fiscal balance for the period since devolution is very similar to the UK\u2019s public finances over the same period, albeit much more volatile, as shown in Chart 1"], ["2014-treasury-dec-140808_Housing_Zones_Prospectus.txt", " Considerations may include       Financial analysis - profitability, net asset positionbalance sheet strength, gearing, etc"], ["2014-treasury-dec-OLD_complete_v3.txt", "  Monitoring and evaluation This measure will be kept under review through communication with affected taxpayer groups"], ["2014-treasury-dec-OOTLAR_19_March_2014__1_.txt", " The individual limits under SIP will be increased to   3,600 on the free\u2019 shares companies can award to employees and,    1,800 on the partnership\u2019 shares employees can purchase"], ["2014-treasury-dec-Minute_of_Gov-Chx_meeting_Jan_30_2014.txt", " A substantial rise in interest rates, especially if it were not associated with a strengthening in incomes, could challenge more vulnerable borrowers"], ["2014-treasury-dec-PU1738_print_CMYK.txt", " Euro figures in this table have been converted from sterling using the appropriate exchange rate see glossary"], ["2014-treasury-dec-Public_Spending_Statistics_July_2014_consolidated_revised.txt", " Defence  21,975  22,980  22,762  21,330  22,051  3"], ["2014-treasury-dec-freedom_and_choice_in_pensions_print_210314.txt", "32 Moving the minimum pension age to 57 will not prevent pension schemes offering retirement at earlier ages to people who have severe health problems"], ["2014-treasury-dec-37630_Budget_2014_Web_Accessible.txt", "5 Cyclically-adjusted net borrowing 49"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", " These meetings, which also consider the performance and remuneration of the senior management team, are known as Nominations Committee meetings"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", " Further details of capital instruments are provided in the Annual Reports and Accounts of BB and NRAM, copies of which are available on the corporate website of each of these companies8"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", " Annual Report and Accounts Introduction 2"], ["2014-treasury-dec-PESA_2014_-_print.txt", " Data that precede the most recent five outturn years cease to be live\u2019 and are archived in a summarised form"], ["2014-treasury-dec-FRAB__120__07_-_Annex_C_-_FT_ARM_14-15.txt", " Joint control, in turn, is the contractually agreed sharing of control of an arrangement, which exists only when decisions about the relevant activities require the unanimous consent of the parties sharing control"], ["2014-treasury-dec-44369_Cm_8958_accessible.txt", " The department has helped local authorities negotiate variations that will deliver more than 250 million savings over the remaining life of their contracts"], ["2014-treasury-dec-freedom_and_choice_in_pensions_web_210314.txt", " These issues are discussed in more detail in Chapter 6"], ["2014-treasury-dec-Tackling_marketed_tax_avoidance.txt", " HMRC has supported these initiatives with more effective use of anti-avoidance communications, such as Tempted by tax avoidance\u2019 3 which spells out the risks of engaging in avoidance and Spotlights\u2019 4 , which warns taxpayers about certain tax avoidance schemes which HMRC think they should be wary of"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " The diverted profits tax is a new charge on diverted profits"], ["2014-treasury-dec-FRAB__119__08_-_Annex_H_-_2014-15_FReM.txt", "  Entities within the departmental boundary 5"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", "8 billion 2011-12 2"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", " The above legislation is interpreted for the public sector as below"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", "0 billion 2011-12 8"], ["2014-treasury-dec-Public_Service_Pensions_Valuations_and_Employer_Cost_Cap_Directions_2014_archived_version.txt", " The Local Government Pension Scheme Administration Scotland Regulations 2008"], ["2014-treasury-dec-FRAB__120__07_-_Annex_C_-_FT_ARM_14-15.txt", " the pension they would receive, expressed in bands of 5,000 including the person\u2019s normal retirement age  a description of any additional benefit that will become receivable by a director in the event that that senior manager retires early and  where a senior manager has rights under more than one type of pension, separate details relating to each"], ["2014-treasury-dec-supplementary_estimates_and_new_estimates_2013_14_120214_correction.txt", " Indemnities issued to businesses at Rail privatisation and transferred from BRBR on abolition International Oil Pollution Compensation Fund Building - obligations under the agreement to fund alternative accommodation in the event of the building becoming partially or completely destroyed  216,000  1,285,700 400  28,900  Other contingent liabilities, including legal claims  164  Department for Transport  Supplementary Estimates, 2013-14  Part III Note L - International Subscriptions Section in Part II Subhead Detail  DEL K DEL L  Body  International Civil Aviation Organisation International Maritime Organisation  165  '000  3,397 1,543  Department for Transport  Supplementary Estimates, 2013-14  166  Office of Rail Regulation  Supplementary Estimates, 2013-14  Office of Rail Regulation Introduction This Supplementary Estimate is required for the following purposes  Changes in budgets, non-budget voted provision and cash    Increases  Reductions  Total  Section C ORR is undertaking preparatory work in respect of monitoring the Highways Agency in managing the Strategic Road Network in England"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", "4 Debt securities in issue Debt securities in issue are measured at amortised cost, as described in note 1"], ["2014-treasury-dec-freedom_and_choice_in_pensions_web_210314.txt", " These bulk purchase liabilities are included in the 210bn net reserves described in Footnote 7 10 Estimates based on FSA returns data as at 31 December 2012 and PRA data  38  Chart 6"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " 3 The applicant must satisfy the Commissioners that the bodies corporate which are the subject of the application have consented to group treatment"], ["2014-treasury-dec-PSS_April_2014.txt", " This change has been recognised as a negative past service cost in 2010-11 in accordance with IAS19"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", " Finance Bill 2014 2"], ["2014-treasury-dec-Service_Transformation_Challenge_Panel_-_Call_for_Evidence_to_publish__2_.txt", " You can find out more about the Panel and stay updated on our work via httppublicservicetransformation"], ["2014-treasury-dec-CAPITAL_GAINS_TAX_NON_RESIDENTS_AND_UK_RESIDENTIAL_PROPERTY.txt", " This is subject to section 622 and 2AA carry-back of losses accruing in year of death"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", "  DETAILS OF THE CLAUSE 2"], ["2014-treasury-dec-Russia.txt", " GenderMale Listed on 02122014 Last Updated 31122020 Group ID 13175"], ["2014-treasury-dec-44695_Autumn_Statement__Print_ready_.txt", "8  of which Policy decisions2 Forecasting changes Total spending within scope of the welfare cap 1  The welfare cap has been adjusted since Budget 2014 to reflect a neutral classification change as certified by the OBR, as set out below"], ["2014-treasury-dec-Public_Spending_Statistics_July_2014_consolidated_revised.txt", " These include ONS decisions for the National Accounts and decisions taken by the Treasury in conjunction with departments to improve the allocation of spending to functions"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_web.txt", "  39  40  The Money Advice Service Annual Review, Directors\u2019 Report and Financial Statements 201314  Three-year funding We have been working with our partner organisations to put in place new three-year funding agreements, in place of the existing annual arrangements"], ["2014-treasury-dec-FRAB_121_03_mid_year_reporting.txt", " In accordance with the Simplifying agenda, which requires departments to take greater ownership of the content and format of the performance information they report, there will be no suggested template published for 2014"], ["2014-treasury-dec-supplementary_estimates_and_new_estimates_2013_14_120214_correction.txt", "  209  Department for Business, Innovation and Skills  Supplementary Estimates, 2013-14  Receipts from the Office of Gas and Electricity Markets to cover the costs of Consumer Focus"], ["2014-treasury-dec-elps_annex_final.txt", " The Comparator Past Policy Value on a noncontractual claim is the amount determined in accordance with paragraph 161"], ["2014-treasury-dec-main_supply_estimates_2014_2015_web.txt", "  Figures for the independent Estimates are provisional check the published Main Estimates 2014-15 for these bodies"], ["2014-treasury-dec-131010_Letter_and_annexes_from_HMT_to_Govt_Actuary_2.txt", " Any necessary additional requirement for direction on the treatment of any compounding of employer costs and member costs would be considered at that time in the light of the specific changes to the actuarial methodology, the long term earnings assumption or the discount rate change taking place"], ["2014-treasury-dec-AS2014_distributional_analysis_final.txt", " In the context of distributional analysis, a low-income household\u2019s expenditure may therefore be a better indicator of its standard of living"], ["2014-treasury-dec-44695_Autumn_Statement__Print_ready_.txt", "2 Alongside this Autumn Statement, the Office for Budget Responsibility OBR has published an independent forecast of the public finances and the economy, incorporating Autumn Statement policy decisions"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", " All non-operational heritage assets acquired since 1 April 2001 have been capitalised and recognised in the Statement of Financial Position, at the cost or value of the acquisition, where such a cost or value is reasonably obtainable"], ["2014-treasury-dec-37630_Budget_2014_Web_Accessible.txt", " Annual increase in total employment to the fourth quarter of 2013"], ["2014-treasury-dec-37630_Budget_2014_Web_Accessible.txt", " 33 Economic and fiscal outlook\u2019, OBR, March 2014"], ["2014-treasury-dec-OLD_complete_v3.txt", "  Proposed revisions Legislation will be introduced in Finance Bill 2015 to amend FA 2007, FA 2008 and FA 2009, so that the offshore penalty regime 1"], ["2014-treasury-dec-main_supply_estimates_2014_2015_web.txt", " The 1994 arrangements provided for the following notional sub-funds to be established within each overall fund Guaranteed Fund Bonus Augmentation Fund Guarantor\u2019s Fund and Investment Reserve"], ["2014-treasury-dec-supplementary_estimates_and_new_estimates_2013_14_120214_correction.txt", " Sundry services, subscriptions, grants and other payments including those abroad via assistance to Foreign and Commonwealth Governments for defence-related purposes"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", "154 The Budget reduces taxes for the lowest income savers, gives all savers greater flexibility in how they save and invest through the ISA system, and introduces new products to help retired savers with a better return"], ["2014-treasury-dec-OLD_complete_v3.txt", "  Impact on business including  This measure will affect non-resident businesses"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", " The Treasury discount rate of 2"], ["2014-treasury-dec-44695_Accessible.txt", " Funding for these 2 major British Business Bank schemes will unlock up to 1 billion of finance for smaller businesses"], ["2014-treasury-dec-Notice_Yemen_060421.txt", " The Yemen Sanctions EU Exit Regulations 2020 S"], ["2014-treasury-dec-IFRS_16_Application_Guidance_December_2020.txt", "6 These adaptations should also ensure that the right-of-use asset in a peppercorn lease is accounted for similarly to a donated owned asset, particularly the difference between the right-of-use asset initially measured at fair value, and the lease liability initially measured at cost, so an amount close to nil value"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", " Where posts have been occupied for part of the year or the prior year, full year equivalent gross salaries for the post are also shown"], ["2014-treasury-dec-promoters_of_tax_avoidance_schemes_amendment_of_return_to_take_account_of_relevant_judicial_rulings_and_dotas.txt", " Supplemental  38  Regulations under this Part 1  Regulations under this Part are to be made by statutory instrument"], ["2014-treasury-dec-PU1678_final__1_.txt", " This can happen where the subsidiary is not failing, but the consolidating supervisor and the appropriate authority from the Member State of the subsidiary make a joint determination that without the write-down of the relevant capital instruments held by the subsidiary, the group will no longer be viable"], ["2014-treasury-dec-RELEVANT_HIGH_VALUE_DISPOSALS_GAINS_AND_LOSSES.txt", " The changes brought about by this Clause mean that ATED in respect of a property which is already owned may become payable either in April 2013, April 2015 or April 2016"], ["2014-treasury-dec-FRAB__119__08_-_Annex_F_Chapter_05_Form_and_content__2013-14.txt", " 16 IAS 7 Statement of Cash Flows "], ["2014-treasury-dec-elps_main_doc_final.txt", "16 Payments in respect of AWP and CWP policies will be pro rated to 22"], ["2014-treasury-dec-Modernising_the_taxation_of_corporate_debt_and_derivative_contracts.txt", " At Budget 2013, the Government announced a review of the corporation tax rules governing corporate debt or loan relationships\u2019 and derivative contracts, with a view to including the bulk of the resulting legislation in Finance Bill 2015"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", " The valuation approach adopted uses market data to estimate a value for a Lower Tier 2 security and to then estimate the premium for a Tier 1 over a Lower Tier 2 security the approach does not ascribe any value to the conversion feature"], ["2014-treasury-dec-FRAB__119__08_-_Annex_F_Chapter_05_Form_and_content__2013-14.txt", "31 Reporting entities in Scotland should provide suitable disclosure following guidance on fees and charges issued by Scottish Government Finance"], ["2014-treasury-dec-130731_Final_IA_-_SAR_for_PSSs_Signed.txt", "pdf  RESTRICTED 5  RESTRICTED  users includes the full range of individuals, non-financial corporates, government and other public bodies, and banks and other financial institutions"], ["2014-treasury-dec-IAS_37_and_Grantor_Accounting_Application_Guidance.txt", "35  Some grants require an entity to fulfil specific performance obligations or provide certain goods or services before the grantee is entitled to the grant funding"], ["2014-treasury-dec-OLD_complete_v3.txt", "  81  Monitoring and evaluation Uptake of the Venture Capital Schemes in terms of numbers of investors and investees, amounts of investment and the distribution of levels of investment will continue to be monitored and published"], ["2014-treasury-dec-Humber_EZ_-_Paull_site.txt", "9m Dr a in  MLW  Wharf Bollard  th Pa   Dra in  m u  Bollard  Bol  Dr  Wharf  ain  M LW  Pond  Drain  Drain  Dr Pond  Works  ai n  Pond  Salt End Drain  Dr ai n  Mud  Pond  2"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", "97 Community Amateur Sports Clubs  As announced at Autumn Statement 2013 the government will legislate to allow tax relief on gifts of cash from companies to Community Amateur Sports Clubs"], ["2014-treasury-dec-UK_Sovereign_Sukuk_PLC_Offering_Circular.txt", "141514 BL Revision 0 Operator DavS  Trustee reserves the right at any time to vary or terminate the appointment of the Principal Paying Agent, any other Paying Agent, the Registrar, the Exercise Agent or any Transfer Agent and to appoint additional or other Paying Agents or Transfer Agents, provided that the Trustee shall at all times maintain i a Principal Paying Agent, ii a Registrar, iii a Transfer Agent, iv a Paying Agent which may be the Principal Paying Agent having a specified office in a major European city, v such other agents as may be required by any stock exchange on which the Certificates may be listed and vi a Paying Agent with a specified office in a European Union member state that will not be obliged to withhold or deduct tax pursuant to any law implementing European Council Directive 200348EC or any other Directive implementing the conclusions of the ECOFIN Council meeting of 26-27 November 2000"], ["2014-treasury-dec-OOTLAR_19_March_2014__1_.txt", "37 per hectolitre of product    duty on sparkling wine and made-wine exceeding 5"], ["2014-treasury-dec-Final_IA_-_ring-fencing_and_depositor_preference.txt", " Unlike the modelling of GDP impact for this IA, however, these value impact estimates do not assume any pass-through of banks costs to customers this may lead to some double-counting of costs"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", " We must also work to protect the Union, keeping Scotland as a valuable part of the UK"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", " 35 OBR, 2013 These projections do not reflect changes in policy since the latest Fiscal Sustainability Report, including the announcement of a state pension age guiding principle, which may limit projected increases in age-related expenditure"], ["2014-treasury-dec-survivor-benefits-in-occupational-pension-schemes-annex-c.txt", " In a reference scheme, survivor benefits must be provided to all survivors of married couples and CPs on 1997 accruals onwards"], ["2014-treasury-dec-Country_and_Regional_Analysis_November_2014_Combined.txt", "1 Pre-primary and primary education  of which under fives of which primary education  of which personal social services of which incapacity, disability and injury benefits 10"], ["2014-treasury-dec-Public_Spending_Statistics_July_2014_consolidated_revised.txt", "  Grants and subsidies in budgets also include those paid to public corporations under schemes that are generally available to the private sector"], ["2014-treasury-dec-OOTLAR_19_March_2014__1_.txt", "8m  NA  One-off Benefit  NA  NA  Average Annual Benefit  NA  NA  Total Benefit PV  NA  NA  Net Benefit NPV  -3"], ["2014-treasury-dec-OLD_complete_v3.txt", "  Further advice If you have any questions about ated"], ["2014-treasury-dec-Partnerships_Salaried_member_rules.txt", " P does not satisfy Condition A"], ["2014-treasury-dec-Efficiency_and_reform_in_the_next_Parliament.txt", " The Government has already cut the deficit by half, and efficiency and reform has made a substantial contribution to this achievement"], ["2014-treasury-dec-OLD_complete_v3.txt", "  The period during which HMRC may issue a scheme reference number SRN is increased from 30 to 90 days"], ["2014-treasury-dec-Country_and_Regional_Analysis_November_2014_Combined.txt", "5 Education not definable by level 9"], ["2014-treasury-dec-39796_Cm_8847_Print_Ready.txt", "1  The Government disagrees with the Committee\u2019s recommendation"], ["2014-treasury-dec-OLD_complete_v3.txt", "  Summary of impacts Exchequer impact m  2014-15 2015-16 2016-17 2017-18 2018-19 nil nil nil nil The measure is not expected to have an Exchequer impact"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", "  2  Regulations under this section may provide for the rate to be determined, and to change from time to time, by reference to a rate referred to in the regulations"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " They do not form part of the Bill and have not been endorsed by Parliament"], ["2014-treasury-dec-PU1657_Response_to_Remit_and_Recommendations_for_FPC__no_covers_.txt", " And the Committee will explain its decisions and judgements in the context of both this analysis and its published indicators"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", " The DAS was created to prevent any return of capital to shareholders or payment of dividends without first paying the Treasury a preferential dividend by conferring upon holders of B shares an additional dividend over that paid to ordinary share holders"], ["2014-treasury-dec-supplementary_estimates_and_new_estimates_2013_14_120214_correction.txt", "87  125 500  -208 104  -166"], ["2014-treasury-dec-44695_Accessible.txt", " The new franchises, subject to business case development, will deliver at least a 20 increase in capacity to reduce overcrowding include new Rolling Stock fit for the 21st century encourage bidders to replace the outdated pacer trains with modern, better quality trains bring all the trains that remain up to modern standards provide additional services across the network provide faster services on some of the busiest routes and deliver substantial upgrades of station facilities across the network"], ["2014-treasury-dec-main_supply_estimates_2014_2015_web.txt", " If expenditure on any budgetary boundary or the net cash requirement for an Estimate exceeds the final voted provision for the year, the excess will appear in the Statement of Parliamentary Supply of the department\u2019s account and will be reported to the Public Accounts Committee by the Comptroller and Auditor General"], ["2014-treasury-dec-Humber_EZ_-_Paull_site.txt", "8m  ck  Drain  PAULL ROAD  Drain  a Tr  South Pasture Dr n ai  South Pasture  Pat h  um  3"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " Paragraph 4 amends section 68 of IHTA 1984, which provides for the rate of tax when property leaves a trust before the first ten-year anniversary"], ["2014-treasury-dec-131217_Letter_and_annexes_from_Govt_Actuary_to_HMT_2.txt", " Under both approaches accrued benefits are based on projected re-valuation of benefits to exit i"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " section 45DA - expenditure on zero-emission goods vehicles"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " These treat a residence as not being occupied as a residence for a tax year the deeming rule when it is located in a territory in which the person is not tax resident and the person is not present in it for at least 90 midnights during the year the 90-day rule"], ["2014-treasury-dec-PU1616_OTS_employee_benefits_final_report.txt", " 3 These factors are the cost to the employer of providing the benefit, the reasons for providing the benefit, and the cost of processing the benefit relative to the amounts of tax and NICs at stake"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", "indd 35  35  18032014 2246  market in their 11 March update and the Competition and Markets Authority CMA are due to take a decision on whether to undertake a more detailed investigation of the whole retail banking market in Autumn 2014"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " The Commission completed its investigation and published its decision on 7 10"], ["2014-treasury-dec-39796_Cm_8847_Print_Ready.txt", " The European Medicines Agency EMA database EudraCT registers all EU-approved clinical trials of investigational medicinal products"], ["2014-treasury-dec-140915_HZ_FAQs_FINAL.txt", " We have a site where funding isn\u2019t needed to bring forward development"], ["2014-treasury-dec-PU1667_Tax-Free_Childcare__consultation_on_childcare_account_provision.txt", " different account providers"], ["2014-treasury-dec-2902216_ScotlandAnalysis_Conclusion_acc2.txt", " Scotland is an integral part of the UK\u2019s defence and security arrangements  defending shared airspace, patrolling the surrounding seas and helping to protect everyone in the UK against threats"], ["2014-treasury-dec-PESA_2014_-_print.txt", "42 An adjustment is required here to remove items in the local government source data which do not reflect actual payments"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_print.txt", " By working in partnership with others we can make sure that they get the help they need, when they need it, and support them to take action"], ["2014-treasury-dec-New_Clause_1.txt", " Paragraph 7 provides that activities defined by section 356L oil contractor activities, relevant offshore services and relevant offshore area relate to activities carried out on or after 1 April 2014"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " These Regulations amend the Avoidance Schemes Promoters and Prescribed Circumstances Regulations 2004 the Promoter Regulations to ensure that employees of promoters resident outside the United Kingdom are not excluded as promoters in the event that their employer does not disclose and to ensure that persons who are to any extent responsible for the organisation or management of notifiable arrangements are not excluded from being treated as a promoter"], ["2014-treasury-dec-OOTLAR_19_March_2014__1_.txt", "65kg  NA  Hand rolling tobacco  172"], ["2014-treasury-dec-ias_16_guidance_categories_contained_in_the_road_network.txt", " The differentiation between urban and rural is based on speed limits"], ["2014-treasury-dec-budget_2014_data_sources.txt", "11 Data Takehome pay across earnings distribution  Data source, including ONS source code if applicable ONS and Department for Business, Innovation  Skills BIS  10  Further reference information BIS ad-hoc analysis on take-home pay\u2019 increases between 2012 and 2013 httpswww"], ["2014-treasury-dec-IFRS_16_Application_Guidance_December_2020.txt", "7 In order to contain a lease, a contract must also provide the customer with the right to control the use of an identified asset"], ["2014-treasury-dec-44369_Cm_8958_accessible.txt", " The department actively engages with the Major Projects Authority and other government departments to identify areas of learning, which are shared with the community through a number of channels"], ["2014-treasury-dec-Deduction_at_source_from_interest_paid_on_private_placements.txt", "  Condition C is that the security is not listed on a recognised stock exchange"], ["2014-treasury-dec-AS2014_data_sources_final.txt", "pdf 18 UKTI 2014, 2013, 2012, 2011, 2010, Annual Reports and Accounts, 2013-14\u2019, Annual Reports and Accounts, 2012-13\u2019, Annual Reports and Accounts, 2012-13\u2019, Annual Reports and Accounts, 2011-12\u2019, Annual Reports and Accounts, 2010-11\u2019, Annual Reports and Accounts, 200910\u2019 httpswww"], ["2014-treasury-dec-MCD_annex_b_impact_assessment.txt", " The number of second charge mortgage holders is unclear, as borrowers may have multiple loans secured on a property"], ["2014-treasury-dec-budget_2014_distributional_analysis.txt", " At the June Budget 2010, the government took the decision to increase benefits in line with CPI, rather than RPI, meaning that the CPI index from September 2010 was used to increase benefit rates in April 2011"], ["2014-treasury-dec-130731_Final_IA_-_SAR_for_PSSs_Signed.txt", " Again, volume capacity may be an issue"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", "26 The DG Public Spending role became vacant in November 2013 with the appointment of Sharon White as Second Permanent Secretary"], ["2014-treasury-dec-OOTLAR_19_March_2014__1_.txt", " A family of four visiting relatives in the Caribbean or India flying in economy class will pay 56 less in APD"], ["2014-treasury-dec-Avoidance_schemes_involving_the_transfer_of_corporate_profits.txt", "  6  In this section arrangements includes any scheme, arrangement or understanding of any kind, whether or not legally enforceable, involving a single transaction or two or more transactions group has the meaning given by section 357GD of CTA 2010 tax advantage has the meaning given by section 1139 of CTA 2010"], ["2014-treasury-dec-OLD_complete_v3.txt", "  Other impacts  Other impacts have been considered and none have been identified"], ["2014-treasury-dec-main_supply_estimates_2014_2015_web.txt", "  562  National Savings and Investments  Main Estimates, 2014-15  Part I continued   Allocated in Vote on Account  Voted Total  Departmental Expenditure Limit Resource Capital Annually Managed Expenditure Resource Capital Non-Budget Expenditure Net cash requirement  563  Balance to complete or surrender  195,370,000 273,000  76,000,000 97,000  119,370,000 176,000  5,300,000 -  2,385,000 -  2,915,000 -  -  -  -  203,603,000  75,000,000  128,603,000  National Savings and Investments  Main Estimates, 2014-15  Part II Subhead detail '000 2014-15  2013-14  Plans  Provisions  Resources  Capital  Administration  Resources  Capital  Programme  Gross  Income  Net  Gross  Income  Net  Gross  Income  Net  Net  Net  1  2  3  4  5  6  7  8  9  10  11  Spending in Departmental Expenditure Limits DEL Voted expenditure 228,067  273  -  273  -  273  -  -  273  -32,697  195,370  -  -  -  -32,697  195,370  -  -  -  -  150,115  1,715  273  150,115  1,715  -  273  150,115  1,715  -  -  -  5,300  -  Of which A Administration 228,067  -  -  Total Spending in DEL 228,067  -32,697  195,370  Spending in Annually Managed Expenditure AME Voted expenditure -  -  -  5,300  -  5,300  -  -  5,300  -  5,300  -  -  -  5,300  -  -  -  5,300  -  5,300  -  -  -  5,300  -  -32,697  195,370  5,300  -  5,300  273  -  273  155,415  1,715  Voted Expenditure 228,067 -32,697  195,370  5,300  -  5,300  273  -  273  155,415  1,715  Non Voted Expenditure -  -  -  -  -  -  -  -  -  -  Of which B Administration  -  -  Total Spending in AME -  Total for Estimate 228,067  Of which  564  National Savings and Investments  Main Estimates, 2014-15  Part II Resource to cash reconciliation '000 2014-15 Plans Net Resource Requirement  2013-14 Provisions  2012-13 Outturn  200,670  155,415  168,384  273  1,715  34  2,660  -3,420  6,793  -7,700  -7,600  -3,000  -300  -300  -6  Departmental Unallocated Provision  -  -  -  Supported capital expenditure revenue  -  -  -  Prior Period Adjustments  -  -  -  -840  -820  -813  Remove voted resource and capital  -  -  -  Add cash grant-in-aid  -  -  -  -  -  -  Net Capital Requirement Accruals to cash adjustments Of which Adjustments to remove non-cash items Depreciation New provisions and adjustments to previous provisions  Other non-cash items  Adjustment for NDPBs  Adjustments to reflect movements in working balances Increase   Decrease - in stock Increase   Decrease - in debtors  -300  -300  -1,423  11,800  5,600  12,019  -  -  16  -  -  -  Consolidated Fund Standing Services  -  -  -  Other adjustments  -  -  -  203,603  153,710  175,211  Increase -  Decrease  in creditors Use of provisions  Removal of non-voted budget items Of which  Net Cash Requirement  565  National Savings and Investments  Main Estimates, 2014-15  Part III Note A - Statement of Comprehensive Net Expenditure  Reconciliation Table '000 2014-15 Plans  2013-14 Provisions  2012-13 Outturn  Gross Administration Costs  228,067  188,200  199,072  Less Administration DEL Income  -32,697  -38,085  -31,885  Net Administration Costs  195,370  150,115  167,187  6,800  6,800  2,697  Less Programme DEL Income  -  -  -  Programme AME Income  -  -  -  Non-budget income  -  -  -  6,800  6,800  2,697  202,170  156,915  169,884  195,370  150,115  167,187  -  -  -  5,300  5,300  1,197  Gross Programme Costs  Net Programme Costs Total Net Operating Costs Of which Resource DEL Capital DEL Resource AME Capital AME  -  -  -  1,500  1,500  1,500  -  -  -  -  -  -  Capital in the SoCNE  -  -  -  Grants to devolved administrations  -  -  -  -  -  -  -1,500  -1,500  -1,500  200,670  155,415  168,384  Resource DEL  195,370  150,115  167,203  Resource AME  5,300  5,300  1,181  Grants to devolved administrations  -  -  -  Prior period adjustments  -  -  -  -  -  -  -  -  -  200,670  155,415  168,384  Non-budget  Adjustments to include Departmental Unallocated Provision resource Consolidated Fund Extra Receipts in the budget but not in the SoCNE Adjustments to remove  Non-Budget Consolidated Fund Extra Receipts in the SoCNE Other adjustments Total Resource Budget Of which  Adjustments to include  Adjustments to remove Consolidated Fund Extra Receipts in the resource budget Other adjustments Total Resource Estimate 566  National Savings and Investments  Main Estimates, 2014-15  Part III Note B - Analysis of Departmental Income 2014-15 Plans  Voted Resource DEL  '000 2013-14 Provision  2012-13 Outturn  -32,697  -38,085  -31,885  -30,240  -31,340  -25,386  -30,240  -31,340  -25,386  -2,457  -6,745  -6,499  Of which Administration Sales of Goods and Services Of which A Administration Other Income Of which A Administration  -2,457  -6,745  -6,499  Total Administration  -32,697  -38,085  -31,885  -32,697  -38,085  -31,885  Total Voted Resource Income  567  National Savings and Investments  Main Estimates, 2014-15  Part III Note C - Analysis of Consolidated Fund Extra Receipts No CFER income or receipts are expected in 2014-15, 2013-14 or 2012-13"], ["2014-treasury-dec-OOTLAR_19_March_2014__1_.txt", "  Operational impact m HMRC or other Other impacts  This measure will have a negligible cost to HM Revenue  Customs"], ["2014-treasury-dec-CAPITAL_GAINS_TAX_NON_RESIDENTS_AND_UK_RESIDENTIAL_PROPERTY.txt", "  Other impacts  Small and micro business assessment the impact of this measure on small businesses is not anticipated to differ from large businesses"], ["2014-treasury-dec-FSCS_annual_report_2014_web.txt", " We expect further substantial recoveries from the Lehman estates"], ["2014-treasury-dec-OOTLAR_19_March_2014__1_.txt", " The measure will also update the legislation relating to the bingo duty exemption provision affecting adult gaming centres"], ["2014-treasury-dec-45502_Cm_8988_Print.txt", "  Recommendation implemented"], ["2014-treasury-dec-44369_Cm_8958_print_ready.txt", " The Committee published its report on 17 September 2014"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " These regulations make two changes to the 2004 Promoter Regulations"], ["2014-treasury-dec-main_supply_estimates_2014_2015_print.txt", "  The responsibilities of an Accounting Officer, including responsibility for regularity and propriety of the public finances for which an Accounting Officer is answerable, for keeping proper records and safeguarding assets, are also set out in Chapter 3 of Managing Public Money"], ["2014-treasury-dec-Construction_Industry_Scheme.txt", "  Detailed proposal Operative date This measure will have effect on and after 6 April 2015 for nil returns, joint ventures and repayments in cases of insolvency 6 April 2016 for mandating online filing of CIS returns and changes to gross payment status tests and 6 April 2017 for mandating of online verification"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", " 92 Note 24 - Other financial assets "], ["2014-treasury-dec-45502_Cm_8988_Accessible.txt", " The Immigration Platform Technologies programme has already delivered an online service for Tier 2 and Chinese Visit Visa applications"], ["2014-treasury-dec-44369_Cm_8958_print_ready.txt", "2 The department already provides detailed advice, reflecting its expertise, on the assessment of transport projects in WebTAG and shares a range of data sources with Local Authorities, such as the National Trip End Model and the Transport Users Benefit Appraisal"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " Paragraph 4 inserts paragraph 4AA into Schedule 24"], ["2014-treasury-dec-AS2014_policy_costings_final.txt", " The tax base is then grown using the OBR forecast for returns to savings"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", " A contingent liability is a possible obligation arising from past events whose existence will be confirmed only by uncertain future events, or it is a present obligation arising from past events that are not recognised because either an outflow of economic benefit is not probable or the amount of the obligation cannot be reliably estimated"], ["2014-treasury-dec-Aggregates_levy_-_credits_in_Northern_Ireland.txt", " New section 30B1 enables HMRC to make regulations for the purpose of administering the credit"], ["2014-treasury-dec-PU1616_OTS_employee_benefits_final_report.txt", " 3 By virtue of Section 101a Social Security Contributions and Benefits Act 1992"], ["2014-treasury-dec-PU1624_final__web_.txt", "13 Public Corporations are recorded in budgets on an external finance basis"], ["2014-treasury-dec-government_financial_reporting_manual_201314.txt", " Agencies and other ALBs that are excluded from the administration budget regime should make it clear either in the Statement of Comprehensive Net Expenditure or in the notes to the accounts that their expenditure is programme"], ["2014-treasury-dec-Administration_of_employee_expenses.txt", " Condition A is that the employer, or a third party, must have a system in place to check that the employers\u2019 employees are actually incurring deductible expenses of the same kind, and that they are deductible"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", "  Dec-2011  March-2034  Department of Health  Note 30"], ["2014-treasury-dec-AS2014_policy_costings_final.txt", "  Costing The costing is based on the reduced savings from DLA reassessment as a result of phasing natural reassessment of DLA recipients"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", "  Treasury recruitment 2013-14 2012-13 Range  Permanent appointments1  Fixed-term appointments2  Loans from other government departments  Secondments  Total  B  10 18  11 6  0 0  0 0  21 24  C  9 15  6 3  1 2  0 1  16 21  D  86 100  7 19  26 24  16 6  135 149  E  20 27  5 2  19 8  4 13  50 74  E2  5   0   5   0   10  Commercial Specialist  3 2  9 3  0 0  4 4  16 9  SCS  5 5  0 0  4 5  2 1  11 11  138 167  38 33  55 39  26 25  257 264  Total 1  Including permanent transfers from other departments  2  Excludes the 34 sandwich and placement students recruited via the Government Economic Service  Our diversity 4"], ["2014-treasury-dec-FRAB__120__03_-_Annex_A__ITC_and_WG_Report.txt", "  The Working Group first considered whether schools can be considered to be entities capable of consolidation, based on definitions within IFRS, International Public Sector Accounting Standards IPSAS and the European System of Accounts"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", " 7447 IAS 28 Investments in Associates "], ["2014-treasury-dec-FRAB__119__08_-_Annex_I3_-_NDPB_GREEN_2014-15.txt", " Income Income should be analysed by type sales of services sales of goods interest royalties and dividends as required by IAS 18 with any significant items listed individually examples might be sales of publications, passport fees"], ["2014-treasury-dec-36048_Cm_8774.txt", "  13  Government Cash Management Progress Report 2013 Government Cash Management Summary Annex A Annex B 1 Annex B 2 Annex C 1 Annex C 2  Updated response to the Committee Balances in commercial bank accounts from departmental returns - September 2012 Balances in commercial bank accounts from departmental returns - September 2012 Accuracy of cash forecasting against actual outturn April 2012 to March 2013 Accuracy of cash forecasting - April to October 2013  14  Government Cash Management Summary January 2014 1"], ["2014-treasury-dec-44695_Accessible.txt", "  Delivering on future consolidation plans 1"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", "  5  10  15  20  4 Omit subsections 3 and 4"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", "1 million by 31 March 2014, resulting in a 68"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", "  59  Department of Health  Draft NHS Manual for Accounts 2014-15  Chapter 2 Annex 1 - Salary and Pension disclosure tables Salaries and allowances 20xx-20xx Name and title  a Salary bands of 5,000  b Bonus Payments bands of 5,000  c Expense payments taxable  d Compensati on for loss of office bands of 5,000  e Payments in kind  f TOTAL a to e bands of 5,000  000  000  00  000  00  000  Provide comparative information for the prior year"], ["2014-treasury-dec-39796_Cm_8847_Accessible.txt", " The Taskforce are also implementing key performance measures for departments, focussed on reducing fraud, error and debt"], ["2014-treasury-dec-UK_Sovereign_Sukuk_PLC_Offering_Circular.txt", " Such Certificateholders will be subject to tax as income on all profits and gains from the Certificates broadly in accordance with their statutory accounting treatment"], ["2014-treasury-dec-45502_Cm_8988_Print.txt", " The majority of payments are made this way and CHAPS is only used when necessary"], ["2014-treasury-dec-survivor-benefits-in-occupational-pension-schemes-annex-c.txt", " 6 All costs shown are the total not incremental costs of each step, relative to the current position"], ["2014-treasury-dec-FSCS_annual_report_2014_web.txt", " Indeed, FSCS replaced no less than eight previous schemes"], ["2014-treasury-dec-MCD_draft_regulations.txt", " 5 If different borrowing rates and charges are offered for a limited period or amount, the highest borrowing rate and charges must be deemed to be the borrowing rate and charges for the whole duration of the contract"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_web.txt", " She had split from her husband a few months prior to the call"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", " Cash Equivalent Transfer Values 13"], ["2014-treasury-dec-main_supply_estimates_2014_2015_print.txt", "  652  Main Estimates, 2014-15  Office of the Parliamentary Commissioner for Administration and the Health Service Commissioner for England  Part III Note D - Explanation of Accounting Officer responsibilities The Accounting Officer prepares resource accounts for each financial year"], ["2014-treasury-dec-FRAB__119__08_-_Annex_G2_-_AGENCY_PINK_2013-14.txt", "  Permanently employed staff  Others  201X-1Y  201W-1X  000  000  Total  Total  Directly employed Other Staff engaged on capital projects 13  2013-14  AGENCY PINK ILLUSTRATIVE ACCOUNTS  Total  3"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", " In April 2014, RBS announced that it had reached an agreement with HM Treasury for the future retirement of the DAS for an initial payment of 320 million in 2014, subject to the approval of RBS\u2019s independent shareholders, and further payments of 1,180 million with flexibility over timing at RBS\u2019s discretion, giving a total DAS retirement payment of 1"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_web.txt", " Information correct at time of printing July 2014"], ["2014-treasury-dec-PU1678_final__1_.txt", " In response to our earlier consultation on bail-in, some concerns were raised about whether this exclusion extended to liabilities to pension schemes, rather than directly to employees"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " The exemption will also apply to National Insurance contributions due on the value of 13"], ["2014-treasury-dec-scotland_analysis_fiscal_policy_and_sustainability_print.txt", " In the event of independence, the allocation of North Sea oil and gas revenues would be subject to negotiation"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", "  154\u2003\u2003 Annual report and accounts 2013-14    Hedging the interest rate risk of a single currency portfolio of sterling, US Dollar or Euro non-prepayable fixed rate assetsliabilities on a one-for-one basis with vanilla fixedfloating or floatingfixed interest rate swaps"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", " It may also be classified in this category to align it with a related liability if this results in more relevant information"], ["2014-treasury-dec-Cm_8869_Scotland_Analysis.txt", "  23736 Scotland Analysis 6th"], ["2014-treasury-dec-MCD_draft_regulations.txt", " 12 Sections 140A to 140C of the Consumer Credit Act 1974 unfair relationships g apply to the contract on and after 21st March 2016 as if section 140A5 were omitted"], ["2014-treasury-dec-131217_Letter_and_annexes_from_Govt_Actuary_to_HMT_2.txt", " Direction 32 explains that D represents notional investment returns on the notional assets of the scheme"], ["2014-treasury-dec-OLD_complete_v3.txt", " Sections 329A to 329T will be removed in their entirety"], ["2014-treasury-dec-Public_Spending_Statistics_July_2014_consolidated_revised.txt", "4 billion in 2009-10, for potential APS losses which were subsequently not realised and    Other income of 1"], ["2014-treasury-dec-main_supply_estimates_2014_2015_web.txt", "  The responsibilities of an Accounting Officer, including responsibility for regularity and propriety of the public finances for which an Accounting Officer is answerable, for keeping proper records and safeguarding assets, are also set out in Chapter 3 of Managing Public Money"], ["2014-treasury-dec-PU1624_final__web_.txt", " Treasury will assess this and take into account the positions adopted by departments in negotiations"], ["2014-treasury-dec-FSCS_annual_report_2014_print.txt", " An equivalent amount is then released from FSCS to the class to fund these costs"], ["2014-treasury-dec-44695_Accessible.txt", " The North East has also seen significant capital investment, including a further 20 million committed in June by Nissan to increase production at its Sunderland plant, on top of the 800 million already invested"], ["2014-treasury-dec-main_supply_estimates_2014_2015_print.txt", " Parliamentary debate 19"], ["2014-treasury-dec-Amendments_15-41.txt", " Subsection 1 of new 257JD says that this term means a company which is limited by shares  FINANCE BILL 2014 CLAUSE 53 SCHEDULES 9 AND 10 and which is accredited under this section as a social impact contractor"], ["2014-treasury-dec-Scotland_analysis__Fiscal_policy_and_sustainability.txt", "7  As Oxford Economics comment in their report for the Weir Group Some elements of these risks would inevitably arise if Scotland became independent, raising the new government\u2019s borrowing costs above those of the UK under any currency scenario"], ["2014-treasury-dec-PN_January_2014_II.txt", " The way the reserve assets are invested, financed and managed is primarily designed to meet these policy objectives"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", "  2  The amendment made by subsection 1 has effect for the chargeable period beginning on 1 April 2015 and, subject to section 101 of FA 2013, for subsequent chargeable periods"], ["2014-treasury-dec-PU1616_OTS_employee_benefits_final_report.txt", " It is also worth noting that once an employer begins payrolling it would not be operationally easy for them to revert back"], ["2014-treasury-dec-main_supply_estimates_2014_2015_web.txt", "  The responsibilities of an Accounting Officer, including responsibility for regularity and propriety of the public finances for which an Accounting Officer is answerable, for keeping proper records and safeguarding assets, are also set out in Chapter 3 of Managing Public Money"], ["2014-treasury-dec-FSCS_annual_report_2014_web.txt", "  We received 12,053 PPI claims over the year, compared with about 19,000 in 201213"], ["2014-treasury-dec-PU1624_final__web_.txt", "18  P Pre-Payments,  3"], ["2014-treasury-dec-FRAB__120__03_-_Annex_A__ITC_and_WG_Report.txt", " In order to be said to keep a complete set of accounts, a unit must keep accounting records covering all its economic and financial transactions carried out during the accounting period, as well as a balance sheet of assets and liabilities"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", " In addition, UKAR\u2019s business, as a commercial bank, is very different to the Treasury\u2019s, which increased the complexity of the consolidation process and significantly increased the range of disclosures in the group accounts"], ["2014-treasury-dec-Russia.txt", " Ongoing bankruptcy proceedings"], ["2014-treasury-dec-supplementary_estimates_and_new_estimates_2013_14_120214_correction.txt", " The following individuals are responsible for the expenditure within this Estimate Accounting Officer  Mr Chris Wormald  In accordance with Chapter 3 of Managing Public Money issued by the Treasury, the following individuals are NDPB Accounting Officer appointments ALBNDPB Accounting Officers Mr Anthony Douglas Dr Maggie Atkinson  Children and Family Court Advisory and Support Service Children's Commissioner  Academy Accounting Officers The Head Teacher of each Academy is designated as the Accounting Officer"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " Paragraph 1 provides for the Inheritance Tax Act 1984 IHTA 1984 to be amended in accordance with Schedule A"], ["2014-treasury-dec-FRAB__119__05_-_EPSAS_governance_consultation_paper.txt", " Recent developments, in particular incidences of inappropriate financial reporting by some Member States, have demonstrated that the system for fiscal statistics needs to be enhanced to adequately mitigate the risk of substandard quality data being notified to Eurostat as far as the quality of upstream or entity-level accounting information is concerned"], ["2014-treasury-dec-FRAB_121_minutes.txt", " The FRAB Secretary noted that at the last EPSAS taskforce Member States were informed by Eurostat that the Commission Secretariat General had ordered that a full impact assessment be carried out"], ["2014-treasury-dec-45502_Cm_8988_Print.txt", " As a result, some changes were made to strengthen the leadership teams in place and to ensure succession plans are in place"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", " SIC 12 is superseded by IFRS 10 Consolidated Financial Statements which has a proposed FReM application date of 1 April 2014"], ["2014-treasury-dec-Public_Spending_Statistics_July_2014_consolidated_revised.txt", " Details are provided in Box 5"], ["2014-treasury-dec-budget_2014_data_sources.txt", "ukbusiness-issueseconomybusiness-surveysservice-sector-survey  Paragraph 1"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " The headline CPS rate is used to set the individual CPS commodity rates - for fuels covered by CCL these are known as the CPS rates of CCL and are legislated for two years in advance in the Finance Bill"], ["2014-treasury-dec-FRAB__120__03_-_Accounting_for_Schools_and_Code_Addendum.txt", " Yes, the non-current asset clarification provided by the Working Group\u2019s report may contribute to the removal of one of the qualifications in WGA"], ["2014-treasury-dec-Final_IA_-_ring-fencing_and_depositor_preference.txt", "pdf CRDIV and RRD address these minimum requirements for the EU, which at the time of publication, had not be finalised"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", " Finance Bill 2014 18 2"], ["2014-treasury-dec-UK_Sovereign_Sukuk_PLC_Offering_Circular.txt", "1 of Part I of the particulars in the Head Lease"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " HM Revenue  Customs will have the power to vary the conditions of approval and if appropriate revoke an approval"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_web.txt", " Jack was very thankful for our support as instead of rushing into buying a home he now has a fuller understanding of the costs involved in buying and running a home"], ["2014-treasury-dec-PU1624_final__web_.txt", " Decisions on how support or policy services should be supplied should be made purely on an assessment of what offers the best combination of value for money and effectiveness, rather than because programme cover may be more readily available than administration cost cover or vice-versa"], ["2014-treasury-dec-UK_Sovereign_Sukuk_PLC_Offering_Circular.txt", " The Trustee is a newly formed entity and has no operating history"], ["2014-treasury-dec-2902216_ScotlandAnalysis_Conclusion_acc2.txt", "9  The UK has established effective arrangements for protecting consumers of financial services, and deposits and savings in bank accounts"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_web.txt", "  A   Notes  Board Fee  Basic Salary  000  000  Chairman Gerard Lemos  1  37  Andy Briscoe  2  38  Other Pension Emoluments 000 and Benefits 000 4  Year Ended 31032014 Total  Year Ended 31032013 Total  000  000  41  84  38  Non - Executive Directors Jonathan Douglas  25  -  -  -  25  25  Laurie Edmans  25  -  -  -  25  25  Richard Hughes  25  -  -  -  25  25  Stephen Locke  25  -  -  -  25  25  Joanne Shaw  25  -  -  -  25  25  Robert Skinner  25  -  -  -  25  25  John Spence  25  -  -  -  25  25  Total Non-Executive Directors  250  -  -  4  254  259  Karen Broughton  162  43  16  221  208  Mark Fiander  162  24  16  202  204  -  -  -  -  213  131  43  13  187  190  141  8  14  163  25  596  118  59  773  840  596  118  63  1,027  1,099  Executive Directors  Tony Hobman  3  Lesley Robinson Caroline Rookes  Total Executive Directors Total  4  250  Notes 1The pension payments above were paid to Gerard Lemos in lieu of contributions to the Money Advice Service pension scheme"], ["2014-treasury-dec-IFRS_16_Application_Guidance_December_2020.txt", "  15  Chapter 4 Peppercorn leases 4"], ["2014-treasury-dec-Partnerships_Salaried_member_rules.txt", " The proportion varies from member to member, but everyone knows that if the business makes less profit they will have less income and if it makes a loss they get nothing"], ["2014-treasury-dec-Public_Spending_Statistics_July_2014_consolidated_revised.txt", " 63 Public sector expenditure on services by economic category "], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", " 122 Accounting entries "], ["2014-treasury-dec-Wales_Bill_-_Explanatory_Notes_-_Report_Stage_-_Welsh_Language_Version_10_6_14_pdf.txt", "  Bydd y dreth yn cael ei datganoli\u2019n llwyr drwy eithrio caffaeliadau ar fuddiannau mewn tir yng Nghymru o godi tl am TDDS a rhoi per i\u2019r Cynulliad i drethu\u2019r caffaeliadau hynny"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", "  2  524  EXPLANATORY MEMORANDUM TO THE OFFSHORE ASSET MOVES PENALTY SPECIFIED TERRITORIES REGULATIONS 2015 2015 xxxx 1"], ["2014-treasury-dec-Public_Spending_Statistics_methodology.txt", " DATA SOURCES  OSCAR  The main data source for Public Spending National Statistics is OSCAR Online System for Central Accounting and Reporting"], ["2014-treasury-dec-New_Clause_1.txt", "  2 a b c  Regulations under subsection 1 may amend section 356N or section 285A, make different provision for different cases or different purposes, and make incidental, consequential, supplementary or transitional provision or savings"], ["2014-treasury-dec-OLD_complete_v3.txt", "  Small and micro business assessment small and micro businesses are not disproportionately represented in the small group of entities in which RD takes place in conjunction with normal production processes"], ["2014-treasury-dec-Partnerships_Salaried_member_rules.txt", " It is agreed that the remuneration package will be reviewed at the end of year 4"], ["2014-treasury-dec-FRAB__119__08_-_Annex_H_-_2014-15_FReM.txt", "  43  FINANCIAL REPORTING MANUAL 2014-15  7 Further guidance on accounting for assets and liabilities  7"], ["2014-treasury-dec-government_financial_reporting_manual_201314.txt", "16 Income either operating or non-operating in excess of the level authorised by Parliament to be appropriated-in-aid as accruing resources in respect of each RfR is not included in the calculation of net resource outturn"], ["2014-treasury-dec-PU1719_HMT_Science_.txt", " Excellence cannot be achieved without resources"], ["2014-treasury-dec-PU1643_Charter_budget_responsibility_update_web.txt", " The OBR will also determine any resultant impact of the policy on its economic forecast ahead of publication"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", " In addition, it will confirm that for the purposes of MEAs, a mineral extraction trade consists of an activity within the charge to UK tax"], ["2014-treasury-dec-AS2014_distributional_analysis_final.txt", "  George Osborne MP  Danny Alexander MP  Chancellor of the Exchequer  Chief Secretary to the Treasury  3  1  Introduction  1"], ["2014-treasury-dec-FRAB__119__08_-_Annex_H_-_2014-15_FReM.txt", "  IAS 24 Related Party Disclosures Interpretations  1 For the purposes of IAS 24"], ["2014-treasury-dec-OLD_complete_v3.txt", "  The measure is not expected to impact on family formation, stability or breakdown"], ["2014-treasury-dec-PU1624_final__web_.txt", "  Arms Length Body support to Local Authorities 10"], ["2014-treasury-dec-Pension_Liberation_Policy_Pack__v2_0.txt", " Paragraph 8 provides that the amendments made by paragraphs 6 and 7, have effect in relation to all registered pension schemes on or after 20 March 2014 the day after Budget Day, but before 1 September 2014 the provisions relating to the requirement that the scheme administrator is a fit and proper person do not apply"], ["2014-treasury-dec-OLD_complete_v3.txt", " As such it is very unlikely that there will be any impact on equality"], ["2014-treasury-dec-39796_Cm_8847_Print_Ready.txt", "  3 Committee of Public Accounts conclusion  The Government spends a considerable amount of taxpayer funded money promoting better 9 access to finance for SMEs but the departments could not demonstrate that their schemes have successfully addressed the market failures they were designed to correct"], ["2014-treasury-dec-Tackling_marketed_tax_avoidance.txt", "2  More detail about the first two measures, along with draft legislation, can be found in the Responses Document to Raising the Stakes on Tax Avoidance, also published today"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", "2 The Office for Budget Responsibility\u2019s OBR forecast for the 2014-15 central government net cash requirement excluding Bradford and Bingley plc and Northern Rock Asset Management CGNCR ex"], ["2014-treasury-dec-INHERITANCE_TAX_EXEMPTION_FOR_EMERGENCY_SERVICE_PERSONNEL_ETC.txt", " Section 154 IHTA 1984 is also amended so that the treatment available to emergency service personnel also applies to members of the armed forces and under the same circumstances"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", "  6  The Treasury may by regulations, made by statutory instrument, substitute a different percentage for the percentage for the time being specified in subsection 5a"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", " Where that body has dissolved, the final set of accounts should contain an events after the balance sheet date disclosure, giving this detail"], ["2014-treasury-dec-06._2013-14_MAGENTA_PENSION_SCHEME.txt", " The financial statements of the Scheme show the financial position of the Magenta Pension Scheme at the year end and the income and expenditure during the year"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " Subsection 4 of new section 236J provides a special definition of eligible employee in cases where C has ceased to meet the trading requirement see section 236I or where the trustees no longer hold any shares in C in order to permit equitable distribution of the trust\u2019s property in these circumstances, eligible employees\u2019 will include individuals who were eligible employees at any time in the two years immediately preceding either the disposal of C\u2019s shares or C ceasing to meet the trading requirement whichever is the earlier 20"], ["2014-treasury-dec-off-payroll_review.txt", " A detailed summary of the findings of our data collection and the explanations from trusts can be viewed here"], ["2014-treasury-dec-main_supply_estimates_2014_2015_web.txt", "  390  Department for International Development  Main Estimates, 2014-15  Part III Note E - Arm's Length Bodies ALBs Section in Part II Subhead Detail  A J  Body  '000  Resources  Commonwealth and Scholarship Commission Independent Commission for Aid Impact  Total  391  Capital  Grant-in-aid  27,284 4,280  -  27,284 4,280  31,564  -  31,564  Department for International Development  Main Estimates, 2014-15  Part III Note K - Contingent Liabilities Nature of liability  '000  Callable element of capital subscription International Bank for Reconstruction and Development  5,062,703  Callable element of capital subscription Other International Financial Institutions UK national guarantee of EIB lending to UK overseas territories UK national guarantee of EIB lending for non UK overseas territories Contributions to international financial institutions - promissory notes still to be deposited  5,236,223 129 110,016 826,236  392  Main Estimates, 2014-15  Department for International Development Overseas Superannuation  Department for International Development Overseas Superannuation Introduction 1  This Estimate covers the payments of pensions and grants under various superannuation schemes relating to service overseas"], ["2014-treasury-dec-OOTLAR_19_March_2014__1_.txt", " Where businesses spend more than the annual limit, any additional qualifying expenditure will attract relief under the normal capital allowances regime, entering either the main rate or the special rate pool, where it will attract writing-down allowances at the 18 per cent or 8 per cent rate respectively"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", " The data here is therefore presented on a different basis to other staff cost and expenditure notes in the accounts"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", "  FINANCE BILL 2014 CLAUSES 227-276 SCHEDULES 30-32 9"], ["2014-treasury-dec-main_supply_estimates_2014_2015_print.txt", " This Estimate covers allowances and expenses paid to Members of the House of Lords for the purpose of their parliamentary duties, together with the administrative and accommodation costs of the House of Lords"], ["2014-treasury-dec-PN_January_2014_II.txt", "6532 on 31 December 2013"], ["2014-treasury-dec-Financial_Services_and_Markets_Act__2000___relevant_authorised_persons__Order_2015.txt", " b The activity of dealing in investments in principal, namely buying, selling, subscribing for or underwriting securities or contractually based investments is specified in article 14 of SI 2001544"], ["2014-treasury-dec-Treasury_minutes_web.txt", " CRC contracts will include clear performance metrics for the new system, both during the interim state and after share sale"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", "  Expenditure on purchases of goods and services 2013-14  2012-13 Restated  Core Treasury and Agencies  Group  Core Treasury and Agencies  Group  000  000  000  000  Office services  32,987  97,236  28,657  121,875  Professional services  23,246  87,889  18,615  70,482  UK coinage metal and manufacturing costs  54,461  54,461  46,212  46,211  Staff related costs, including training and travel  4,750  36,029  4,243  21,212  Accommodation costs  8,726  28,390  9,417  25,138  MAS debt advice services Equitable Life administration FSCS claims outsourcing costs Other expenditure Total  -  33,456  -  30,145  12,726  12,726  19,791  19,791  -  12,579  -  17,368  10,906  16,947  13,923  19,226  147,802  379,713  140,858  371,448  Auditor\u2019s remuneration of 753,000 2012-13 526,000, excluding VAT was incurred with the NAO"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", "  The Office for Budget Responsibility, UK Financial Investments Ltd, Infrastructure Finance Unit Ltd, Financial Services Compensation Scheme, Money Advice Service, UK Asset Resolution Group including the Bradford and Bingley and its subsidiaries, Northern Rock Asset Management and its subsidiaries and UK Asset Resolution Corporate Services Ltd and Help to Buy HMT Ltd"], ["2014-treasury-dec-45502_Cm_8988_Accessible.txt", " 30  PAC RECOMMENDATION 6 The Treasury needs to extend its incentives to encourage public bodies to keep more money in accounts at the Exchequer, for example by making bodies\u2019 performance in this regard more transparent"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_web.txt", " I conducted my audit in accordance with International Standards on Auditing UK and Ireland"], ["2014-treasury-dec-FRAB__120__Minutes_of_meeting.txt", " The Chairman thanked Larry Honeysett for his verbal updated and requested a copy of the report be sent to Members once published"], ["2014-treasury-dec-FRAB__119__08_-_Annex_F_Chapter_05_Form_and_content__2013-14.txt", "7  The term directors and the information required is interpreted as a  departments the ministerial titles and names of all ministers who had responsibility for the department during the year  b  departments the name of the person occupying the position of the permanent head of the department  c  reporting entities other than departments the names of the chairman and chief executive and  d  all reporting entities the composition of the management board including advisory and non-executive members having authority or responsibility for directing or controlling the major activities of the entity during the year"], ["2014-treasury-dec-AS2014_distributional_analysis_final.txt", " To calculate the net equivalised income for a household, each person is given a factor based on the position in the household relative to the head of the household and their age"], ["2014-treasury-dec-PU1678_final__1_.txt", " Since that discussion paper was published, the BRRD requires us to introduce the two tier preference as described above, for both banks and building societies"], ["2014-treasury-dec-37630_Budget_2014_Web_Accessible.txt", " In addition, it will confirm that for the purposes of MEAs, a mineral extraction trade consists of an activity within the charge to UK tax"], ["2014-treasury-dec-37630_Budget_2014_Web_Accessible.txt", " The government has consulted on this proposal and has now announced that all families eligible for Universal Credit will benefit from additional support at this level"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", " I therefore have no disclosures of control weaknesses to make for the 2013-14 financial year"], ["2014-treasury-dec-Scotland_analysis__Fiscal_policy_and_sustainability.txt", " Since publication of the Scottish Government\u2019s forecasts, Scottish oil revenue outturn has come in below the Scottish Government\u2019s 201213 most pessimistic estimate by around 2 billion in 2012-13 and over 3 billion in 2013-14"], ["2014-treasury-dec-Russia.txt", "Since September 2017 he is the First Deputy Chair of the Parliament of North Ossetia"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_print.txt", "  By working with the Scottish Federation of Housing Associations we have been  establishing links with housing providers across Scotland to reach tenants in both the social and private-rented sector"], ["2014-treasury-dec-off-payroll_review.txt", "3 This will enable governors and members of foundation trusts, local people and politicians to continue the process of holding management to account"], ["2014-treasury-dec-elps_annex_final.txt", " The Top-up Bonuses depend on the commencement year and apply to the payments in one period only usually six months"], ["2014-treasury-dec-off-payroll_review.txt", "  At the same time the NHS Trust Development Authority carried out similar monitoring for NHS trusts"], ["2014-treasury-dec-Partnerships_Salaried_member_rules.txt", " Upon reaching the age of 60, E decided that she wanted to retire"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", "  Future improvements to the WGA 1"], ["2014-treasury-dec-main_supply_estimates_2014_2015_web.txt", " Further information will be provided in the Annual Report and Accounts"], ["2014-treasury-dec-CRA_2014_guidance_annex_c.txt", " Classification of spending as identifiable\u2019 or non-identifiable 2"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " where the amount of payment made to the recipient has not had income tax and any relevant PAYE debts deducted, that is the amount to which subsection 3 refers"], ["2014-treasury-dec-44695_Accessible.txt", "1 between Q1 2010 and Q2 2014, compared to 7"], ["2014-treasury-dec-37630_Budget_2014_Web_Accessible.txt", " This will allow NSI to support savers by launching in January 2015 a choice of fixed-rate market leading savings bonds for people aged 65 or over, taxed in line with other savings income"], ["2014-treasury-dec-FSCS_annual_report_2014_print.txt", " If I become aware of any apparent material misstatements or inconsistencies I consider the implications for my report"], ["2014-treasury-dec-Efficiency_and_reform_in_the_next_Parliament.txt", "5 billion in benefit expenditure lost to fraud by 2023-24"], ["2014-treasury-dec-FRAB__119__08_-_Annex_I2_-_AGENCY_PINK_2014-15.txt", "Annex I2  Agency Pink illustrative accounts 2014-15 AGENCY PINK ILLUSTRATIVE ACCOUNTS  2014-15  SUMMARY OF CHANGES - AGENCY PINK ILLUSTRATIVE ACCOUNTS  Statement note  Change  Reason  Note 4  Remove row for profit on asset disposal  To reflect changes in the 2014-15 FReM  Note 5  Remove row for profit on asset disposal  To reflect changes in the 2014-15 FReM  Note 21"], ["2014-treasury-dec-IFRS_9_Financial_Instruments_-_public_sector_application_guidance__Decem....txt", "27  Hedging as a strategy is not actively encouraged in central government, in line with the principles of Managing Public Money MPM, as government can absorb and manage these types of risks"], ["2014-treasury-dec-FRAB__119__09_-_Draft_Code_of_Practice_on_Local_Authority_Accounting_2014-15_with_Annexes.txt", "5  If the disclosures required by this chapter, together with disclosures required by other chapters of this Code, do not meet the objective in paragraph 9"], ["2014-treasury-dec-39796_Cm_8847_Accessible.txt", "1  The Government agrees with the Committee\u2019s recommendation"], ["2014-treasury-dec-PU1616_OTS_employee_benefits_final_report.txt", "38 Another possibility is the system of annual apportionment used in Ireland"], ["2014-treasury-dec-main_supply_estimates_2014_2015_web.txt", " HM Treasury has indemnified members of the Appointment Panel against any and all claims, losses, damages and liabilities incurred by Panel members in connection with or arising from their membership of the Panel and the performance of the Panel\u2019s functions"], ["2014-treasury-dec-spend04_sciencedoc_1_090704.txt", " In turn, universities will need to identify more clearly the full economic costs of projects"], ["2014-treasury-dec-ias_16_guidance_types_of_maintenance_on_the_trunk_roads.txt", " replace road signs, localised widening where necessary, improve drainage etc"], ["2014-treasury-dec-MCD_draft_regulations.txt", " e Subsection 3 was substituted by S"], ["2014-treasury-dec-PU1624_final__web_.txt", "22  Breaches of budgetary limits,  1"], ["2014-treasury-dec-survivor-benefits-in-occupational-pension-schemes.txt", " Instead, Exchequer funds are used to meet the costs of paying pensions, although in practice current contributions from employers and employees offset much of the cost of the current pensions in payment"], ["2014-treasury-dec-07._2013-14_DEPARTMENT_PURPLE.txt", " Include in provisions any amounts where either the amounts or timing of the liability are uncertain"], ["2014-treasury-dec-FSCS_annual_report_2014_print.txt", "indb 141  03072014 1436  142 FSCS Annual Report and Accounts 201314  Year ended 31 March 2014 \u2019000  Year ended 31 March 2013 \u2019000  Recoveries recognised by FSCS  247,846  127,887  Net change in recoveries accrued  104,786  648,890  352,662  776,777  Recoveries as shown in the financial statements of the classes  In general, recoveries income represents an increase in the amount we expect to recover from failed estates, being either income actually received in the year or an increase in the amount we expect to receive in the future"], ["2014-treasury-dec-AS2014_data_sources_final.txt", " In particular, this document aims to meet 2 of the requirements of the UK Statistics Authority\u2019s Code of Practice for Official Statistics\u2019   to distinguish clearly between outturn data that are official statistics, and estimates that are not published as official statistics"], ["2014-treasury-dec-OLD_complete_v3.txt", "  Proposed revisions Legislation will be introduced in Finance Bill 2015 to amend ITA 2007 to modify the existing rules that currently allow companies and community organisations to be eligible for the SEIS, EIS and VCT schemes, where their activities consist wholly or substantially of the subsidised generation or export of electricity, or the subsidised generation of heat or production of gas or fuel, and     the activities are carried out by community groups or where anaerobic digestion or hydroelectric power is involved or the company has entered into a Contract for Difference under the Energy Act 2013"], ["2014-treasury-dec-IFRS_16_Application_Guidance_December_2020.txt", " Additionally, when applying paragraph B34 of IFRS 16 to lease-like arrangements between Crown Bodies, an entity should consider whether the lessee and lessor each has the right to terminate the lease without permission from the other party with no more than an insignificant penalty, notwithstanding the fact that the agreement is not legally enforceable"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " Paragraph 13 amends section 188 of FA2004 relating to relief for contributions paid by or on behalf of the individual"], ["2014-treasury-dec-06._2013-14_MAGENTA_PENSION_SCHEME.txt", " Name of actuary carried out an assessment of the Scheme liabilities as at 31 March 201Y"], ["2014-treasury-dec-39796_Cm_8847_Print_Ready.txt", "  6 Committee of Public Accounts conclusion HMRC has still not committed enough resources to administering Gift Aid"], ["2014-treasury-dec-staff_survey_2013.txt", " The people in my team can be relied upon to help when things get difficult in my job B20"], ["2014-treasury-dec-140623_Final_EN_Clause_49_Sch_7_amendment_v2.0.txt", " This updates section 428 of ITEPA, concerning the amount subject to income tax on the occurrence of a chargeable event in relation to restricted ERS"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " Amendments to the Road Vehicles Registration and Licensing Regulations 2002 are intended to be made which will remove the requirement to display vehicle licences, trade licences and nil licences"], ["2014-treasury-dec-FRAB__119__08_-_Annex_I4_-_MAGENTA_PENSION_SCHEME_2014-15.txt", " Transfers in  Group transfers in from other schemes Individual transfers in from other schemes  5"], ["2014-treasury-dec-FRAB__120__11_-_FRAB_Report_2013-14.txt", " Members are requested to provide comments on the new format of the report and to provide any suggested amendments on content to the FRAB Secretariat by email with all Members in copy by Wednesday 9 April 2014 so as to ensure a timely publication"], ["2014-treasury-dec-Scotland_analysis__Fiscal_policy_and_sustainability.txt", " This means that Scotland\u2019s budget deficit excluding oil has been significantly higher than the UK average"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", "B Total resource and capital spending for the Treasury Group Outturn  million  Para ref  Budget  2009-10  2010-11  2011-12  2012-13  2013-14  2014-15  2015-16  142 16 4 12  126 15 3 11  117 12 5 2 1 11  232 16 2 2 5 1 11  282 18 2 2 4 11  104 17 3 2 11  97 17 3 2 4 10  174  155  146  195  253  137  125  22,376 97 15 13 3 3 8  13,825 1,493 7 63 4 19 13 3 8  16,138 19 20 2,298 4 24 14 3 8  17,699 49 38 20 55 4 33 17 20 7 4 405 1,319 3 -  8,439 68 2 107 16 80 4 36 5 33 736 1,485 3 -  1,202 73 2 6 30 4 38 2 28 3 -  40 4 38 1 15 3 -  Total Resource AME  22,437  12,349  18,390  19,299  6,268  1,234  13  Total Resource AME and DEL incomeexpenditure  22,263  12,194  18,244  19,494  6,015  1,097  138  8  8  7  8  6  -  -  Resource DEL Core Treasury Debt Management Office UK Financial Investments Office for Budget Responsibility Infrastructure Finance Unit Ltd Asset Protection Agency APA Non-voted Banking  gilts registration services  5"], ["2014-treasury-dec-45502_Cm_8988_Accessible.txt", "1  The Government agrees with the Committee\u2019s recommendation"], ["2014-treasury-dec-New_Clause_1.txt", "  FINANCE BILL 2014 NEW CLAUSE 1 NEW SCHEDULE 1  17"], ["2014-treasury-dec-UK_Sovereign_Sukuk_PLC_Offering_Circular.txt", "  d  Cancellation Certificates purchased by or on behalf of the Trustee, the Obligor or HMT may in their respective sole discretion be surrendered for cancellation in accordance with the terms of the Declaration of Trust, the Surrender Undertaking and the Agency Agreement"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", "4 Total financial liabilities 1,458"], ["2014-treasury-dec-131217_Letter_and_annexes_from_Govt_Actuary_to_HMT_2.txt", " In line with o o  your no bias principle, the expectation that there will be new entrants into the schemes in the future and that 21  UNCLASSIFIED  o  the directions do not explicitly require an assumption that there are no new entrants to the scheme though please see paragraph 8 below,  your intention is presumably that allowance should be made either explicitly or implicitly for new entrants when using the projected unit methodology but you may want to consider whether this could be made clearer"], ["2014-treasury-dec-A0_Low_Carbon_-_Renewables_North_Enterprise_Area_-_Nigg.txt", "6m  Sands of Nigg  El Sub Sta  Fabrication Yard  L Twr  Slo pin g  ma so n ry  L Twr  Tanks  Travelling  igh  Wa ter Sp rin gs  Crane  Crane  Me an H  El Sub Sta  L Twr Well  El Sub Sta L Twr  Gantry  El Sub Sta L Twr  Fabrication Yard  Pillar  Pillar  SM  L Twr Balnapaling  El Sub Sta  DW  DW  L Twr  L Twr  L Twr  L Twr  Graving Dock  L Twr  Slipway El Sub Sta  El Sub Sta  Sloping masonry  MHWS  SM Nigg Ferry  Low  Wate r Spr ings  L Twr  Met Sta  SM  Mean  Anemometer  D W  Mean Low Water Springs  Gantry  nd Sa  Tank  L Twr Pillar  Mean Low Water Springs  L Twr  El Sub Sta  MHWS  Mean Low Water Springs  Mean Low Water Springs  Pier  Tank  Dunskeath House    Source SE GIS Team Contact kmapscotent"], ["2014-treasury-dec-Carbon_price_floor_-_fossil_fuels_in_CHPs.txt", "  Purpose of the instrument 2"], ["2014-treasury-dec-39796_Cm_8847_Accessible.txt", "3 NICE and MHRA are currently considering their practical working arrangements on a range of issues including information sharing between both organisations"], ["2014-treasury-dec-supplementary_estimates_and_new_estimates_2013_14_120214_correction.txt", "  1,000  Section Z Help to Buy HMT Limited - a new Section with net spending of 9,000,000"], ["2014-treasury-dec-Carbon_price_floor_-_fossil_fuels_in_CHPs.txt", " 5 section 20AA was inserted by the Finance Act 1989 c"], ["2014-treasury-dec-Diverted_Profits_Tax.txt", " The diverted profits tax is a new charge on diverted profits"], ["2014-treasury-dec-37630_Budget_2014_Web_Accessible.txt", "0  OBR allowance for shortfall OBR Capital DEL forecast  -1"], ["2014-treasury-dec-39796_Cm_8847_Print_Ready.txt", "  31  Forty Third Report Department of Energy and Climate Change Progress at Sellafield 1 Committee of Public Accounts conclusion Sellafield is the largest and most hazardous of the nuclear sites owned by the Authority"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", " At the time of finalising the supplementary estimate in January the Financial Conduct Authority had received 318 million in LIBOR fines which were payable to the Treasury"], ["2014-treasury-dec-FRAB__120__02_-_IFRS_13_Fair_Value.txt", " The GPU oversee national property controls, which do not allow lease renewals, sales or acquisitions on new properties without the Minister for the Cabinet Officer\u2019s approval"], ["2014-treasury-dec-06._2013-14_MAGENTA_PENSION_SCHEME.txt", "  The illustrative resource accounts for the fictitious Magenta Pension Scheme consist of a"], ["2014-treasury-dec-main_supply_estimates_2014_2015_print.txt", " The department will enter into hedging transactions with the Green Investment Bank in order to protect it against adverse future interest rates"], ["2014-treasury-dec-44695_Autumn_Statement__Print_ready_.txt", "81 Gift Aid digital  As announced at Budget 2014, the government will publish draft legislation to allow regulations to be made which give intermediaries a greater role in administering Gift Aid"], ["2014-treasury-dec-Wales_Bill_Command_Paper_-_English.txt", " This reflects that the block grant is funding a smaller part of the Welsh Government\u2019s spending, with the Welsh Government instead retaining business rates revenues including all growth in these revenues"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_print.txt", " Levies are raised and collected by the Financial Conduct Authority FCA on behalf of the Money Advice Service"], ["2014-treasury-dec-freedom_and_choice_in_pensions_print_210314.txt", " The government believes that the fairest way to restrict pensions tax relief is to ration the amount of tax-privileged pension saving an individual can make"], ["2014-treasury-dec-Wales_Bill_-_Explanatory_Notes_-_Report_Stage_-_Welsh_Language_Version_10_6_14_pdf.txt", "  Mae adran 116E5 yn nodi na fydd adran 116E1 yn gymwys os yw\u2019r unigolyn yn Seneddwr yn cynrychioli'r Alban ar gyfer y flwyddyn dreth gyfan neu unrhyw ran o'r flwyddyn dreth  ceir esboniad pellach yn adran 116F"], ["2014-treasury-dec-elps_annex_final.txt", "7 Pro rata payments AWP, Group scheme and CWP Policies 364"], ["2014-treasury-dec-SITRAccreditationGuidanceVersion2forpunlicationJan16V2.txt", "uk  1  The section of the guidance which specifies criteria is Part 2B  see further paragraph 13 below"], ["2014-treasury-dec-AS2014_policy_costings_final.txt", "  Costing The costing is calculated by applying the pre- and post-measure tax regimes to the tax base"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", " The receipt of transferred assets and liabilities will be clearly identified and result in an adjusted 1 April 2013 balance being shown"], ["2014-treasury-dec-44695_Accessible.txt", "205 Dawlish rail services  The government will support Network Rail in its work to improve the resilience of the railway at Dawlish"], ["2014-treasury-dec-FSCS_annual_report_2014_web.txt", " Only FCA classes will receive support from other classes and so for PRA classes the amount that FSCS can levy in any year is the individual class limit"], ["2014-treasury-dec-OOTLAR_19_March_2014__1_.txt", " This reflects earning patterns in the population more generally"], ["2014-treasury-dec-44695_Autumn_Statement__Print_ready_.txt", " These loans, of up to 10,000, are planned to be available from 2016-17 and will be repaid concurrently with undergraduate loans"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " PART 2 RECOVERY OF DIVERTED PROFITS TAX FROM RELATED COMPANIES  Cases in which this Part applies 2  1 This Part of this Schedule applies if a an amount of diverted profits tax has been charged on a company for an accounting period, b the whole or any part of that amount is unpaid at the end of the due and payable date, and c the company is non-UK resident"], ["2014-treasury-dec-PESA_2014_-_print.txt", " All government borrowing transactions are handled through this fund"], ["2014-treasury-dec-39796_Cm_8847_Print_Ready.txt", " This includes disclosure of the number of individual payments and the size of payment"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " New section 257QB modifies the calculation given at subsections 257Q1 and 2 for cases where there has been more than one issue of investment attracting SI relief"], ["2014-treasury-dec-elps_main_doc_final.txt", "  The Equitable Life Payment Scheme design  45  11  Independent Review  Grounds for Review 11"], ["2014-treasury-dec-PESA_2014_-_print.txt", " This presentation allocates local government expenditure to the departmental group most closely associated with a particular function"], ["2014-treasury-dec-10348-Contingencies_fund.for_web.txt", " The Category e advances made to Defra in 2013-14 were repayable following receipts from the European Union EU"], ["2014-treasury-dec-help_to_buy_mortgage_guarantee_quarterly_statistics_020914.txt", "ukgovernmentuploadssystemuploadsattachmentdatafile191041statistics userengagement"], ["2014-treasury-dec-Wales_Bill_-_Impact_Assessment_-_Report_Stage_-_Welsh_Language_Version_10_6_14_pdf.txt", " Mae\u2019r Llywodraeth yn credu\u2019n bendant bod y strwythur treth incwm yn ddull allweddol o ailddosbarthu cyfoeth ar draws y Deyrnas Unedig gyfan, a dyma pam mai ar lefel y DU y dylid penderfynu orau sut ddylai\u2019r system hon symud yn ei blaen"], ["2014-treasury-dec-PU1624_final__web_.txt", "  Note the department\u2019s grant in aid to ALBs is excluded from budgets"], ["2014-treasury-dec-Tax_exemption_for_travel_expenses_of_members_of_local_authorities.txt", " The current rules for MAPs, AMAPs and MAR will continue to apply to business travel undertaken by a councillor in their own vehicle"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", " In the second sale, the gain amounted to 180 million"], ["2014-treasury-dec-FRAB__119__08_-_Annex_G1_-_DEPARTMENT_YELLOW_2013-14.txt", "1 Reconciliation of net resource outturn to net operating cost  SoPS Note  201X-1Y  201W-1X  000  000  Outturn  Outturn  Total resource outturn in Statement of Parliamentary Supply  Add  Budget  2"], ["2014-treasury-dec-Efficiency_and_reform_in_the_next_Parliament.txt", " For example, the Government got out of expensive and unnecessary leasehold property on Palace Street, and sold a leasehold on Admiralty Arch building after years of underoccupation"], ["2014-treasury-dec-IFRS_16_Application_Guidance_December_2020.txt", " Lessees will need to apply judgement in deciding upon the information to disclose in order to meet the objective of providing a basis for users of financial statements to assess the effect that leases have on the financial position, financial performance and cash flows of the lessee"], ["2014-treasury-dec-Financial_Services_and_Markets_Act__2000___relevant_authorised_persons__Order_2015.txt", " The Treasury has specified PRA-regulated activities in SI 2013556"], ["2014-treasury-dec-OLD_complete_v3.txt", " The PCLS must be paid from the same scheme as the associated pension"], ["2014-treasury-dec-44695_Autumn_Statement__Print_ready_.txt", " NB The right hand axis is the log wage differential as a percentage"], ["2014-treasury-dec-FRAB__120__07_-_Annex_C_-_FT_ARM_14-15.txt", "  103b Sch 7  Policies applied during the financial year for the training, career development and promotion of disabled employees"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", " Though their timing and nature are inherently uncertain, the UK economy will be hit by further shocks in the future"], ["2014-treasury-dec-EEA_Accounts_2013-14_-_web.txt", " In 2013-14 the VaR limit for active management was 20m"], ["2014-treasury-dec-Scotland_analysis__Fiscal_policy_and_sustainability.txt", " from 1999, prior to which the data is largely experimental, the Scottish proportion is 9"], ["2014-treasury-dec-PU1632_Sustainability_Reporting_Guidance.txt", "  Normalising reported performance 2"], ["2014-treasury-dec-spend04_sciencedoc_1_090704.txt", "uk  Department for Education and Skills contacts For further information on the DfES and its work, contact  HM Treasury contacts This document can be accessed from the Treasury Internet site at  Public Enquiry Unit Department for Education and skills Castle View House East Lane Runcorn WA7 2GJ Tel 0870 000 2288  www"], ["2014-treasury-dec-Russia.txt", " Phone number495 276 29 75, 495 2762980"], ["2014-treasury-dec-Partnerships_Mixed_membership_partnerships__Alternative_investment_fund_managers__Transfer_of_assets___income_Streams_through_partnerships.txt", " Assuming the additional rate of tax is 45, income tax payable is 450,000 so that a net amount of 275,000 is attributable to the cash and the same amount to the instruments"], ["2014-treasury-dec-44695_Accessible.txt", "7 of total issuance will be issued by syndication  2"], ["2014-treasury-dec-main_supply_estimates_2014_2015_web.txt", " Income arising from Providing services, in both the UK and abroad, relating to our knowledge and expertise in the field of registration and regulation of charities"], ["2014-treasury-dec-elps_annex_final.txt", "  These factors were determined by comparing the premiums for notional policies accumulated at the Comparator Companies smoothed investment returns with the values provided by the Comparator Companies and published in Money Management magazine surveys of with-profits payouts for those same notional policies"], ["2014-treasury-dec-CAPITAL_GAINS_TAX_NON_RESIDENTS_AND_UK_RESIDENTIAL_PROPERTY.txt", " 3 After subsection 6 insert 7  8  In subsection 5aa a qualifying individual means an individual by virtue of whom the first and second conditions are satisfied and qualifying individuals means two or more individuals by virtue of all of whom taken together the first and second conditions are satisfied"], ["2014-treasury-dec-IFRS_9_Financial_Instruments_-_public_sector_application_guidance__Decem....txt", "26  In accordance with the Standard, at initial application an entity may choose to continue to apply IAS 39\u2019s hedge accounting requirements instead of the requirements under IFRS 9"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_web.txt", " Some of our customers need to talk to someone, to check they\u2019re on the right track or to help steer them in the right direction"], ["2014-treasury-dec-promoters_of_tax_avoidance_schemes_amendment_of_return_to_take_account_of_relevant_judicial_rulings_and_dotas.txt", "  4  A notice under subsection 1 must specify the time within which information must be provided or a document produced and different times may be specified for different cases"], ["2014-treasury-dec-freedom_and_choice_in_pensions_web_210314.txt", " He takes a tax-free lump sum of 10,000, and chooses to invest the rest through a drawdown product"], ["2014-treasury-dec-FRAB__120__07_-_Annex_C_-_FT_ARM_14-15.txt", " Disclosures required by Health and Social Care Act The following information is required by section 156 1 of the Health and Social Care Act 2012, which amended paragraph 26 of Schedule 7 to the NHS Act 2006, and is not subject to audit  information on the corporation's policy on pay and on the work of the committee established under paragraph 182 of Schedule 7 to the NHS Act 2006, and such other procedures as the corporation has on pay and  information on the remuneration of the directors and on the expenses of the governors and the directors"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", " Calculated as the difference between PSCE and PSCE in AME in the case of PSCE in RDEL,  and between PSGI and PSGI in AME in the case of PSGI in CDEL"], ["2014-treasury-dec-FRAB__120__07_-_Annex_C_-_FT_ARM_14-15.txt", "    The title page is page 3 the front cover is page 1 and the reverse of the front cover is page 2 and is the first inside facing page of the document"], ["2014-treasury-dec-London_Hong_Kong_RMB_Forum.txt", "  Latest developments in the international RMB market Forum participants reviewed the latest developments in the international RMB market"], ["2014-treasury-dec-Russia.txt", " Title Captain 1st Rank DOB 15061976"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_print.txt", "4    later than 5 years  3,354"], ["2014-treasury-dec-main_supply_estimates_2014_2015_web.txt", "  Unquantifiable  Unquantifiable  Unquantifiable  Unquantifiable Unquantifiable Unquantifiable   Radioactive contaminated land remediation under section 9 of The Radioactive Contaminated Land Modification of Enactments England Amendment Regulations 2007 SI 20073245 the Secretary of State is deemed to be the appropriate person to bear responsibility for remediation of land contaminated by a nuclear occurrence under the part 2A contaminated land regime"], ["2014-treasury-dec-141010_Consultation_on_how_LWP_should_be_funded_in_15-16.txt", "13 It was intended that, from April 2015, local welfare provision would be funded from general grant to Local Government, instead of an identifiable sum being made available specifically for this purpose"], ["2014-treasury-dec-OLD_complete_v3.txt", " This is to limit how a debit arising on a subsequent realisation of a relevant transfer can be relieved"], ["2014-treasury-dec-45502_Cm_8988_Accessible.txt", " A national media campaign was launched in September 2014 to help inform Child Support Agency clients that their cases will close over the next three years"], ["2014-treasury-dec-45502_Cm_8988_Accessible.txt", "  21  Recommendation implemented"], ["2014-treasury-dec-South_Sudan__1_.txt", "The SPLA is a South Sudanese military entity that has engaged in actions that have extended the conflict in South Sudan, including breaches of the January 2014 Cessation of Hostilities Agreement and the May 9, 2014 Agreement to Resolve the Crisis in South Sudan, which was a re-commitment to the CoHA and has obstructed the activities of IGAD\u2019s Monitoring and Verification Mechanism"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", "  Scrutiny by Parliament  Treasury Committee Parliamentary Hearings in 2013-14  House of Commons Treasury Committee Date of Hearing  Subject  May 2013  Private Finance 2  July 2013  Spending Review  December 2013  Autumn Statement  April 2014  Budget 2014  Source House of Commons Treasury Committee  8  httpswww"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " New subsection 2d states that a main purpose of any steps taken in effecting the disposal is to secure a tax advantage for any person"], ["2014-treasury-dec-PESA_2014_-_print.txt", "15 UK identifiable expenditure on services by function, country and region, per head, 2008-09 to 2012-13 continued  9"], ["2014-treasury-dec-frem_accounting_for_business_combinations_under_common_control_guidance.txt", " The corresponding net creditdebit reflecting the gainloss is recognised within incomeexpenses, but outside of operating activities"], ["2014-treasury-dec-UK-China_policy_outcomes.txt", " The urbanisation process in China provides good opportunities for private expertise and capital to participate in the delivery and financing of infrastructure"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", " Others\u2019 included 116 ministers 2011-12 116 and 127 2011-12 110 special advisers working in central government"], ["2014-treasury-dec-FEMR_Recommendations_on_additional_financial_benchmarks_to_be_brought_into_UK_regulatory_scope_logo.txt", " This will allow HMT and the FCA to ensure that these benchmarks are quickly brought into regulation"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_print.txt", " Financial instruments a Credit risk The Money Advice Service\u2019s credit risk falls into two main categories i"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " Subsection 8 defines SI relief\u2019 as the income tax relief for investments in social enterprises"], ["2014-treasury-dec-freedom_and_choice_in_pensions_web_210314.txt", "  Changes to the minimum pension age 3"], ["2014-treasury-dec-supplementary_estimates_and_new_estimates_2013_14_120214_correction.txt", "  401  Ministry of Defence  Supplementary Estimates, 2013-14  Part III Note E - Non-Departmental Public Bodies Section in Part II Subhead Detail  Body  Resources  AD-DEL AD-DEL  Commonwealth War Graves Commission Council for Reserve Forces  Cadets Association  AD-DEL AD-DEL AD-DEL AD-DEL  National Army Museum National Museum of the Royal Navy Royal Air Force Museum Royal Hospital, Chelsea  Total 402  '000  Capital  Grant-in-aid  49,206 104,265  0 2,182  49,206 104,239  8,034 3,303 9,309 25,020  517 109  6,140 3,820 9,418 11,586  199,137  2,808  184,409  Ministry of Defence  Supplementary Estimates, 2013-14  Part III Note G - Expenditure resting on the sole authority of the Supply and Appropriation Act The following subheads contain provision sought under the sole authority of Part I of the Estimate and of the confirming Supply and Appropriation Act  Section in Part II Subhead Detail F-DEL F-DEL F-DEL F-DEL F-DEL F-DEL F-DEL F-DEL  Service Care Bed Support to Royal British Legion, Scotland The Coming Home Centre - Cathcart Old Parish Church Supported Transitional Accommodation for Veterans - Bellrock Close, Glasgow - Scottish Veterans Residence Houses For Heroes Scotland - Building Communities within Communities Veterans First Point, Scotland - Veterans First Point Re-settlement and employment for homeless Veterans in Wales Listen in Supporting Family and Carers of Veterans in North Wales - CAIS Change Step All Wales Veteran Peer Mentoring Service CAIS  403  '000 14 107 233 1,940 1,280 976 435 498  Ministry of Defence  Supplementary Estimates, 2013-14  404  Armed Forces Pension and Compensation Schemes  Supplementary Estimates, 2013-14  Armed Forces Pension and Compensation Schemes Introduction This Supplementary Estimate is required for the following purposes  Changes in budgets, non-budget voted provision and cash    Increases  Reductions  A Reduction in SCAPE receipts with an associated reduction in expenditure"], ["2014-treasury-dec-AS2014_policy_costings_final.txt", " The measure will come into effect on 1 January 2017"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " This clause amends Schedule 7AC of the Taxation of Chargeable Gains Act 1992 TCGA to extend the scope of the substantial shareholding exemption"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", " PFI contracts transfer risk relating to the design, construction, maintenance andor operation of assets from the public to the private sector"], ["2014-treasury-dec-main_supply_estimates_2014_2015_print.txt", "  In-year controls 10"], ["2014-treasury-dec-EEA_Accounts_2013-14_-_print.txt", " Any significant breaches are reported as they occur"], ["2014-treasury-dec-PU1616_OTS_employee_benefits_final_report.txt", " The ideal might be to set a target that the number of P11Ds is reduced by say 99 per cent by a set date"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", "8 0  Payroll Staff Department and agencies NDPBs and other bodies Average payroll staff costs  Non-payroll staff Department and agencies NDPBs and other bodies 1 Non-payroll staff encompasses consultants and contingent labour ie interim managers, specialist contractors and agency staff  Treasury Group  Workforce Shape  31 March 2014 Administrative Assistants and Officers including students  31 March 2013  7"], ["2014-treasury-dec-PESA_2014_-_print.txt", " In the 2010 Budget Statement it was announced that the Government would use the CPI rather than the RPI for the indexation of public service pensions"], ["2014-treasury-dec-Amendments_15-41.txt", " Amendment 20 extends subsection 257LC2 to social impact contractors"], ["2014-treasury-dec-PU1666_Help_to_Buy_mortgage_guarantee_scheme_quarterly_stats.txt", "uk Date of next publication August 2014  Help to Buy mortgage guarantee Quarterly Statistics  1  Introduction This statistical release presents Official Statistics on the government\u2019s Help to Buy mortgage guarantee scheme"], ["2014-treasury-dec-RELEVANT_HIGH_VALUE_DISPOSALS_GAINS_AND_LOSSES.txt", " 2 In sub-paragraph 1 a for pre-April 2013 substitute pre-commencement, and b for post-April 2013 substitute post-commencement"], ["2014-treasury-dec-PU1616_OTS_employee_benefits_final_report.txt", "  Minor categories of allowable travel expenses S340  travel between employments with different companies in the same 51 per cent group  S341  travel to take up or finish an overseas employment  S342  travel between overseas employments  Exceptions A"], ["2014-treasury-dec-OLD_complete_v3.txt", " It thereby supports the growth of social enterprises, start-up companies and small and medium sized businesses carried on by companies"], ["2014-treasury-dec-44369_Cm_8958_print_ready.txt", "  8  Eleventh Report of Session 2014-15 Ministry of Defence Army 2020 1 Committee of Public Accounts conclusion Army 2020 is an ambitious programme of change and restructuring which responds to the Government\u2019s need to reduce public spending, including on defence"], ["2014-treasury-dec-scotland_analysis_fiscal_policy_and_sustainability_print.txt", " Detail on this costing and other fiscal effects of the policy can be found in Annex A"], ["2014-treasury-dec-Diverted_Profits_Tax.txt", "3 million for 2015-16 to 2017-18 and then 1 million thereafter"], ["2014-treasury-dec-44369_Cm_8958_print_ready.txt", "3 The objective of the department\u2019s Waste Infrastructure Delivery Programme is to enable England to meet its share of the UK targets to divert biodegradable waste from landfill"], ["2014-treasury-dec-FRAB__120__07_-_Annex_C_-_FT_ARM_14-15.txt", "  Service improvements following staff or patient surveys comments and Care Quality Commission reports"], ["2014-treasury-dec-EU_budget_statement.txt", "Committee scrutiny correspondence EU budget The Financial Secretary to the Treasury is today writing to the chairs of the House of Commons European Scrutiny Committee and the House of Lords European Union Committee to update on the EU budget, following negotiations on the 2014 and 2015 annual budget"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " Certain disposals after 5 April 2016 computation involving additional rebasing 14  1 This paragraph applies where a the disposed of interest was held by P on 5 April 2016, b the relevant high value disposal falls within Case 3 for the purposes of Schedule 4ZZA, and c no election is or has been made or treated as made by P under paragraph 21b in respect of the chargeable interest which or a part of which is the subject of the relevant high value disposal"], ["2014-treasury-dec-scotland_analysis_fiscal_policy_and_sustainability_print.txt", "5  Through the pooling of major tax revenues across the UK, Scotland therefore contributes a volatile revenue stream from North Sea oil and gas and receives secure and stable funding from the UK Government"], ["2014-treasury-dec-PU1616_OTS_employee_benefits_final_report.txt", "  Chapter 8  A fundamental policy review We have heard from many people that confusion is caused by the current system applying different tax treatment to the same benefit simply as a result of the underlying mechanics used to provide the benefit"], ["2014-treasury-dec-FSCS_annual_report_2014_print.txt", " When FSCS is notified by HM Treasury of the final agreed contribution required, the creditor amount will be updated accordingly and the corresponding change made to the compensation cost"], ["2014-treasury-dec-Cm_8869_Scotland_Analysis.txt", "19 The size of the UK economy, the integrated market, its regulatory regimes and the scale of financial support provided to the oil and gas and low carbon sectors provide the conditions for business to invest in the energy industries across the whole of the UK"], ["2014-treasury-dec-140220_Letter_and_annexes_from_HMT_to_Govt_Actuary_3.txt", " The National Health Service Pension Scheme Regulations 2008  Health service workers  The scheme established by  Scotland  1"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", "  4  Section 1122 of CTA 2010 connected persons applies for the purposes of this section"], ["2014-treasury-dec-Administration_of_employee_expenses.txt", "  Economic impact  The measure is not expected to have any significant economic impacts"], ["2014-treasury-dec-OOTLAR_19_March_2014__1_.txt", "  A16  Independent Trustees The persons responsible for discharging the tax functions of a registered pension scheme are known as the scheme administrators"], ["2014-treasury-dec-Partnerships_Mixed_membership_partnerships__Alternative_investment_fund_managers__Transfer_of_assets___income_Streams_through_partnerships.txt", " A few years ago P, the majority owner of Oldco Ltd decided that he wanted to retire"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", " This is with the exception of certain goods that are taxed at zero per cent, including food, books, newspapers and children\u2019s shoes and clothes"], ["2014-treasury-dec-Chargeable_gains_roll-over_relief.txt", "  Summary of impacts Exchequer impact m  2014-15 2015-16 2016-17 2017-18 2018-19 nil nil nil nil nil This measure is not expected to have an Exchequer impact"], ["2014-treasury-dec-44369_Cm_8958_print_ready.txt", " It is not, however, yet convinced of the need for a formal mechanism, equivalent to an Accounting Officer letter of direction"], ["2014-treasury-dec-45502_Cm_8988_Print.txt", "  Recommendation implemented"], ["2014-treasury-dec-SDPR_Update_September_2014___published_as_Clarifications_.txt", " Reconciliation of the actual Equitable Life final LDTV with the reconstructed Equitable Life final LDTV where the final LDTV is the latest available LDTV that precedes the Claim Date Reconciliation of the final LDTV or payout with a reconstructed final LDTV or payout, as appropriate, determined by using actual Equitable Life data in the Comparator Policy Value calculations"], ["2014-treasury-dec-FRAB__120__Minutes_of_meeting.txt", " The Chairman asked members if they had any comments on the paper"], ["2014-treasury-dec-PESA_2014_-_print.txt", " A further Spending Review in autumn 2010 set budgets for 2011-12 to 2014-15"], ["2014-treasury-dec-Avoidance_schemes_involving_the_transfer_of_corporate_profits.txt", "  The costs to HM Revenue  Customs will be negligible"], ["2014-treasury-dec-Russia.txt", " GenderMale Listed on 02102020 Last Updated 31122020 Group ID 13927"], ["2014-treasury-dec-SDLT_ALTERNATIVE_PROPERTY_FINANCE_RELIEF.txt", "  Economic impact  The measure is not expected to have any significant economic impact"], ["2014-treasury-dec-FSCS_annual_report_2014_web.txt", " The directors\u2019 annual performance reviews are also designed to capture individual training and development needs"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", "  274  2  Consultation draft  1  VAT refunds to search and rescue charities 1  In Part 2 of VATA 1994 reliefs, exemptions and repayments, after section 33B insert 33C Refunds of VAT to search and rescue charities 1  This section applies where a VAT is chargeable on i the supply of goods or services to a search and rescue charity, ii the acquisition of any goods from another member State by a search and rescue charity, or iii the importation of any goods from a place outside the member States by a search and rescue charity, and b the supply, acquisition or importation is not for the purpose of any business carried on by the charity"], ["2014-treasury-dec-elps_annex_final.txt", "  Effect on Relative Loss Calculations 380"], ["2014-treasury-dec-central_african_republic.txt", " Brother of Yves Saragba, an anti-Balaka commander in Batalimo, Lobaye province, and a former FACA soldier"], ["2014-treasury-dec-PU1624_final__web_.txt", "9 IFRIC 12 as interpreted in the FReM is very different to the equivalent standard in National Accounts"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", " The SCNE immediately recognises any hedge accounting ineffectiveness\u2019, that is any difference between the fair value movement on the hedging instrument and that on the hedged item"], ["2014-treasury-dec-FRAB_121_07_IFRS_13_annex_exposure_draft_of_proposed_amendments_to_FReM.txt", " HM Treasury proposes that only assets in this second group are valued at fair value in accordance with IFRS 13, and then only if the entity holding those assets is not restricted from accessing the market"], ["2014-treasury-dec-BRRD_impact_assessment_revised.txt", " It also allows the bank to remain open during the time of stress and maintain its critical functions to the economy, such as deposit taking and lending"], ["2014-treasury-dec-main_supply_estimates_2014_2015_web.txt", "  The responsibilities of an Accounting Officer, including responsibility for regularity and propriety of the public finances for which an Accounting Officer is answerable, for keeping proper records and safeguarding assets, are also set out in Chapter 3 of Managing Public Money"], ["2014-treasury-dec-Pension_flexibility.txt", " Flexible drawdown Where a drawdown pensioner or dependant meets the flexible drawdown conditions there is no limit on the amount that they can take each year as drawdown pension"], ["2014-treasury-dec-44695_Autumn_Statement__Print_ready_.txt", " The government is planning on the basis of sterling financing for the Official Reserves at a similar level on average over the 4 years from 2016-17 up to, and including, 201920"], ["2014-treasury-dec-SDPR_Update_September_2014___published_as_Clarifications_.txt", " There are separate factors for Life Business and Pensions Business"], ["2014-treasury-dec-Wales_Bill_-_Explanatory_Notes_-_Report_Stage_-_Welsh_Language_Version_10_6_14_pdf.txt", "  Mae\u2019r nodiadau hyn yn cyfeirio at Fil Cymru, fel y\u2019i cyflwynwyd yn Nh\u2019r Cyffredin ar 5 Mehefin 2014 Bil   36"], ["2014-treasury-dec-Pension_flexibility.txt", " Subsection 2 of the clause amends pension death benefit rule 4 in section 167 of FA 2004 to increase the maximum dependants\u2019 drawdown pension payable from 120 of the basis amount to 150 of the basis amount"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_web.txt", " Surplus before taxation for the year The surplus for the year has been arrived at after charging the following, which are included in administration costs"], ["2014-treasury-dec-Treasury_minutes_web.txt", " Growth Deals will include monitoring and reporting requirements for implementation, which reflect the important context of local accountability"], ["2014-treasury-dec-AS2014_data_sources_final.txt", "aspxqueryid350  Chapter 1 Paragraph 1"], ["2014-treasury-dec-FRAB__120__04_-_Discount_rates.txt", " As the growth rate would be a long term rate it would be expected to be largely stable from year to year, but would take account of significant changes in long term economic expectations"], ["2014-treasury-dec-supplementary_estimates_and_new_estimates_2013_14_120214_correction.txt", "63 -  66,306 -45,033  40,867 -28,709  61"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " A payment made before the value was received may be taken into account as replacement value, provided it was not made before the beginning of the longer applicable period referred to in section 257KC"], ["2014-treasury-dec-government_financial_reporting_manual_201314.txt", " The funding element should be recognised as income as required by IAS 20 as interpreted in this Manual as paragraph 6"], ["2014-treasury-dec-DISCLOSURE_OF_TAX_AVOIDANCE_SCHEMES.txt", " 4 In sub-paragraph dii a after 312A2 for "], ["2014-treasury-dec-EEA_Accounts_2013-14_-_web.txt", " However, five exceptions to unweighted and four exceptions to exponentially weighted VaR occurred in June 2013 and are attributable to an increase in market volatility at that time"], ["2014-treasury-dec-Govt_NC13_and_NS_5_pension_flexibility_further_amendments.txt", " The unauthorised payment represented by the intended PCLS must be reported to HMRC under regulation 3 by the receiving scheme as if the unauthorised payment was paid on 5 October 2015"], ["2014-treasury-dec-OLD_complete_v3.txt", " The table below shows the amounts that would have applied for 2015-16 based on CPI, and the amounts that will apply based on RPI"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " Subsections 6, 7 and 8 set out the procedure for and matters that the Commissioners must take into account when deciding to name a group pr entity in an annual report"], ["2014-treasury-dec-VAT_-_power_to_provide_for_refunds_to_certain_persons.txt", " This is presently done through a direction which is published in the Government Gazettes, and it is intended that the same direction will apply to persons specified under this measure"], ["2014-treasury-dec-37630_Budget_2014_Web_Accessible.txt", " Together with previous announcements, this package means that EIIs will be compensated for all government policy designed to support low carbon and renewable investment up until 2019-20, saving the average EII up to 19 million by 2018-19"], ["2014-treasury-dec-FSCS_annual_report_2014_print.txt", " In relation to one of the complaints I made reference to the length of time FSCS had communicated with the complainants on a claim\u2019s rejection"], ["2014-treasury-dec-Wales_Bill_-_Impact_Assessment_-_Report_Stage_-_Final_10_6_14_pdf.txt", " The Government is firm in its view that the income tax structure is a key mechanism to redistribute wealth across the whole of the UK, which is why the progressivity of this system is properly determined at the UK level"], ["2014-treasury-dec-OLD_complete_v3.txt", "  For SITR, activities that are subsidised by way of FITs will cease to be excluded activities following State aid clearance of the scheme"], ["2014-treasury-dec-FRAB__119__08_-_Annex_I1_-_DEPARTMENT_YELLOW_2014-15.txt", " Entities within the departmental boundary The entities within the boundary during 201X-1Y comprise supply financed agencies and those entities listed in the Designation and Amendment Orders presented to Parliament"], ["2014-treasury-dec-STRENGTHENING_PENALTIES_FOR_OFFSHORE_NON_COMPLIANCE.txt", " The higher penalties apply where owing to the inferior level of information exchange arrangements, HMRC is less likely to detect noncompliance which may have formed part of the reason for choosing the territory concerned"], ["2014-treasury-dec-45502_Cm_8988_Accessible.txt", " Background resources    NAO report Making a whistleblowing policy work - Session 2013-14 HC 1152 PAC report Whistleblowing - Session 2013-14 HC 593  2 Committee of Public Accounts conclusion The treatment of some whistleblowers has been shocking and departments have sometimes failed to protect some whistleblowers from being victimised"], ["2014-treasury-dec-scotland_analysis_fiscal_policy_and_sustainability_print.txt", " However, increased immigration as a solution to longterm demographic challenges has limitations, which are discussed in detail in the UK Government Paper Scotland analysis Borders and citizenship"], ["2014-treasury-dec-Further_devolution_manchester_nov_2015.txt", " The Department of Energy and Climate Change and Greater Manchester will discuss opportunities for cooperation in more detail following the Spending Review, with a view to concluding a more detailed agreement in the new year"], ["2014-treasury-dec-supplementary_estimates_and_new_estimates_2013_14_120214_correction.txt", " Section F1F2 A decrease in income offset by expenditure within the administration budget for Transactional Shared Services which ceased following the launch of a Joint Venture which provides the same service  18,283,000  -18,283,000  l"], ["2014-treasury-dec-Govt_NC5_and_NS4_Tax_relief_for_theatrical_production_.txt", " In subsection 3, omit the and at the end of paragraph c and after paragraph d insert , and the amount of any additional deduction for the accounting period obtained by the company under Part 15C of CTA 2009 in respect of qualifying expenditure on a theatrical production"], ["2014-treasury-dec-MCD_draft_regulations.txt", "1 A registered consumer buy-to-let mortgage firm must, in respect of its consumer buy-tolet mortgage business a comply with the requirements of the Schedule and b provide the FCA with such information in relation to its consumer buy-to-let mortgage business and its compliance with the requirements of the Schedule as the FCA may direct, in order to enable the FCA to discharge its supervisory obligations"], ["2014-treasury-dec-44695_Autumn_Statement__Print_ready_.txt", "203 There are a number of positive signs that the northern economy is on the way to becoming a powerhouse"], ["2014-treasury-dec-Wales_Bill_Command_Paper_-_English.txt", " For year two onwards, the sole purpose of this recalculation is to identify any over- or under-payments from the UK Government to the Welsh Government"], ["2014-treasury-dec-PU1624_final__web_.txt", " For the transferring body that has previously recognised a liability in its balance sheet in respect of its unfunded pensions liability, this will be a balance sheet transaction  a movement in cash and liabilities  with no impact on the SoCNE"], ["2014-treasury-dec-supplementary_estimates_and_new_estimates_2013_14_120214_correction.txt", " In discharging these responsibilities, particular regard is given to - observing any accounting and disclosure requirements including any Accounts Direction and applying suitable accounting policies on a consistent basis - making judgements and estimates on a reasonable basis - stating whether applicable accounting standards, as set out in the Financial Reporting Manual FReM, or an organisation\u2019s version of it, have been followed, and explain any material departures in the accounts and - preparing the accounts on a going concern basis"], ["2014-treasury-dec-FRAB__119__08_-_Annex_H_-_2014-15_FReM.txt", " The financial statements of all entities whose results are to be consolidated will generally have the same accounting reference date"], ["2014-treasury-dec-Tackling_marketed_tax_avoidance.txt", " The vast majority of people work hard and pay their fair share in tax"], ["2014-treasury-dec-Seventh_UK-India_Economic_and_Financial_Dialogue_communique.txt", " The dialogue included senior representatives of our Finance Ministries and Central Banks"], ["2014-treasury-dec-PU1632_Sustainability_Reporting_Guidance.txt", "  Accounting for Scope 2 energy indirect emissions 3"], ["2014-treasury-dec-freedom_and_choice_in_pensions_web_210314.txt", " We will introduce a new duty on pension providers and schemes to deliver this guidance guarantee\u2019 by April 2015"], ["2014-treasury-dec-Stamp_Duty_15.txt", "  Changes Under the old rules, you would have paid tax at a single rate on the entire property price"], ["2014-treasury-dec-Construction_Industry_Scheme.txt", "  Impact on business including civil society organisations  These proposals are expected to relieve some of the regulatory burden of the CIS scheme"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " The names of the top 15 banks that had adopted the Code were published in November 2010"], ["2014-treasury-dec-FRAB__119__09_-_Draft_Code_of_Practice_on_Local_Authority_Accounting_2014-15_with_Annexes.txt", " An explanation of the objectives and policies for holding derivatives and the strategies for achieving those objectives that have been followed during the period"], ["2014-treasury-dec-PU1624_final__web_.txt", " Such income and spending will nonetheless incur a cost to the UK, including through the impact on the abatement"], ["2014-treasury-dec-FSCS_annual_report_2014_web.txt", " We seek to ensure that our level of preparedness for any particular eventuality is proportionate to the likelihood of   leadership  risk strategy and policies  people  processes  outcomes from the risk management process"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", "  Recognition and de-recognition 27"], ["2014-treasury-dec-BRRD_impact_assessment_revised.txt", " The Commission estimated that these triggers and conditions themselves do not cause any costs to business, however there are likely to be indirect costs following these due to resolution action"], ["2014-treasury-dec-banking_reform_impact_assessment_05072014.txt", " A key principle of ring-fencing is that the ring-fenced bank must economically independent of other entities in its banking group, to the extent that they failure of another group member cannot threaten the viability of an otherwise healthy ring-fenced bank"], ["2014-treasury-dec-FRAB__119__08_-_Annex_G1_-_DEPARTMENT_YELLOW_2013-14.txt", " In 201X-1Y, the following such PPAs have been made, which have been included within voted Supply in the Estimate PPA Description  Resource Capital  The notes on pages aa to zz form part of these accounts  DELAME  Amount 000  6  2013-14  DEPARTMENT YELLOW ILLUSTRATIVE ACCOUNTS  Notes to the Departmental Resource Accounts Statement of Parliamentary Supply SOPS1"], ["2014-treasury-dec-EEA_Accounts_2013-14_-_print.txt", " This process is supported by Operational Risk Officers in the Foreign Exchange Division, the Risk Management Division, Banking Services and, with specific responsibility for the coordination of the quarterly reporting framework, the Markets Strategy and Risk Operations Division"], ["2014-treasury-dec-banking_reform_impact_assessment_05072014.txt", "  The key parameters of the ring-fence, as set in the two Orders, are as follows Scope of the ring-fence Ring-fencing applies to all banking groups with total retail deposits of 25 billion or more"], ["2014-treasury-dec-OOTLAR_19_March_2014__1_.txt", " 15 For open ended investment companies and authorised unit trusts the applicable corporation tax rate is 20 per cent"], ["2014-treasury-dec-ANNUAL_TAX_ON_ENVELOPED_DWELLINGS_RELIEF_DECLARATION_RETURNS.txt", " The Annual Tax on Enveloped Dwellings is an annual tax payable by companies, partnerships with a corporate member, and collective investment vehicles which own UK residential property valued at more than 2 million"], ["2014-treasury-dec-Fuel_duty_-_aqua_methanol.txt", "  Policy background   What is being done and why  7"], ["2014-treasury-dec-PU1624_final__web_.txt", "80 Where the SR settlements did not clearly set out an expected level of income, departments may in any year retain total negative RDEL income up to 5 per cent of spending in Resource DEL without an adjustment to budgets"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", "  Paragraph 21 makes consequential changes to section 274 of FA2004"], ["2014-treasury-dec-freedom_and_choice_in_pensions_web_210314.txt", " Impaired life or enhanced annuities are also available to individuals who have a reduced life expectancy because they suffer from certain medical conditions, are a regular smoker or have spent a large part of their working life in a hazardous occupation"], ["2014-treasury-dec-FRAB__119__09_-_Draft_Code_of_Practice_on_Local_Authority_Accounting_2014-15_with_Annexes.txt", " b A summary of significant accounting policies"], ["2014-treasury-dec-IFRS_16_Application_Guidance_December_2020.txt", " The following payments are included in the initial measurement of the right-of-use asset and lease liability  fixed payments including in-substance fixed payments  variable lease payments that depend on an index or a rate for example, payments linked to a consumer price index or market rental rates  amounts expected to be payable by the lessee under residual value guarantees  the exercise price of a purchase option if the lessee is reasonably certain to exercise that option  payments of penalties for terminating the lease, if the lease term reflects the lessee exercising a termination option"], ["2014-treasury-dec-PU1638_policy_costings_bud_2014_with_correction_slip.txt", "  Wine, spirits and cider duties"], ["2014-treasury-dec-frem_accounting_for_business_combinations_under_common_control_guidance.txt", " The transferor should provide access to information, staff and premises as necessary"], ["2014-treasury-dec-Country_and_Regional_Analysis_November_2014_Combined.txt", "5 RD public order and safety 3"], ["2014-treasury-dec-oil_and_gas_fiscal_review_call_for_evidence.txt", "12 Whilst profits from oil extraction activities are ring fenced, trading losses arising from such activities are relievable for corporation tax in the same way as losses from other trading activities"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", "5  Investment property  15  12"], ["2014-treasury-dec-DISCLOSURE_OF_TAX_AVOIDANCE_SCHEMES.txt", "  4  Condition C is that the client is an employer in circumstances where, as a result of the notifiable arrangement or proposed notifiable arrangement a one or more of the client\u2019s employees receive, or might reasonably be expected to receive, in relation to their employment, an advantage in relation to any relevant tax, or b the client receives or might reasonably be expected to receive such an advantage in relation to the employment of one or more of the client\u2019s employees"], ["2014-treasury-dec-FRAB__119__08_-_Annex_F_Chapter_05_Form_and_content__2013-14.txt", " 26 Accounts prepared under the Public Finance and Accountability Scotland Act 2000 "], ["2014-treasury-dec-PU1678_final__1_.txt", " This ensures disruption of depositors\u2019 access to their deposits is minimal"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_print.txt", " The risk registers are reviewed monthly and are designed to be live documents"], ["2014-treasury-dec-government_financial_reporting_manual_201314.txt", " Where exceptionally, it is not practicable to obtain a valuation for a donated heritage asset, the disclosures required by paragraph 6"], ["2014-treasury-dec-44695_Autumn_Statement__Print_ready_.txt", "  6  Autumn Statement 2014  4469500dSummary"], ["2014-treasury-dec-06._2013-14_MAGENTA_PENSION_SCHEME.txt", " Governance Statement e"], ["2014-treasury-dec-39796_Cm_8847_Print_Ready.txt", " It is transmitted by mosquitoes drawing infected blood from one person and transmitting it to others"], ["2014-treasury-dec-PESA_2014_-_print.txt", "62 In addition, TME may be expressed as the sum of   public sector current expenditure    public sector net investment and    public sector depreciation"], ["2014-treasury-dec-PU1624_final__web_.txt", " Payable tax credits are those where the credits a may exceed the tax liability, and b if they do exceed the liability, will be paid anyway"], ["2014-treasury-dec-Depositor_preference_SI_30-6-14.txt", " Amendments of Schedule 7 to the Insolvent Partnerships Order 1994 15"], ["2014-treasury-dec-MCD_draft_regulations.txt", " c Paragraph 20 is amended by the Financial Services Act 2012 c"], ["2014-treasury-dec-44695_Autumn_Statement__Print_ready_.txt", " 39  Autumn Statement 2014  4469501Chapter1 Complete"], ["2014-treasury-dec-Wales_Bill_Command_Paper_-_English.txt", " The Treasury will consult with Welsh Ministers prior to the setting and revision of the borrowing cap"], ["2014-treasury-dec-PU1678_final__1_.txt", "15 A No Creditor Worse Off safeguard is included ss"], ["2014-treasury-dec-elps_annex_final.txt", " The monetary amount of the increase in annuity payments for the policy year in which compensation was added is also applied to the Comparators"], ["2014-treasury-dec-main_supply_estimates_2014_2015_print.txt", " The Trust considers that due to the uncertain nature of the timing, outcome and costs involved no provision is to be made in the accounts"], ["2014-treasury-dec-Partnerships_Salaried_member_rules.txt", " In some cases, LLPs pay their fixed share members though a fixed profit share"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " New section 162AA1 explains that the section applies where a balance on a qualifying foreign currency account the relevant balance is to be left out of account under section 157 IHTA in determining the value of a deceased person\u2019s estate, and that person had borrowed money which was held in that account or had a liability which indirectly financed  RESOLUTION 77  FINANCE BILL 2014 CLAUSE 110 SCHEDULE 21  the funds held in that account"], ["2014-treasury-dec-MCD_draft_regulations.txt", " Section 108 was amended by S"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " These are that Clause 3 would apply to the company if the modifications to Clauses 6 and 7 set out in subsection 4 were made and the financial benefit of the tax reduction see Clause 6, subsection 4 is significant when compared to any other financial benefit of the material provision see Clause 3, subsection 1b"], ["2014-treasury-dec-FRAB__119__08_-_Annex_G3_-_NDPB_GREEN_2013-14.txt", " In addition, employer contributions of 0,000 0"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", "7  Non-shareholder funds  -  11"], ["2014-treasury-dec-Russia.txt", " Associated with Vladimir Antyufeyev, who was responsible for the separatist governmental activities of the so called government of the Donetsk People's Republic"], ["2014-treasury-dec-OLD_complete_v3.txt", " An updated Tax Information and Impact Note TIIN in connection with the new flexibilities for accessing money purchase pension savings from April 2015 has been published"], ["2014-treasury-dec-140220_Letter_and_annexes_from_HMT_to_Govt_Actuary_3.txt", "  The additional risks associated with the increased participation of non-public sector employers in the pension schemes may mean it is appropriate to charge these employers a different contribution rate"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " The effect of paragraph 7 is that a Scottish taxpayer's non-savings income will be subject to the Scottish rates first their savings income will then be subject to the appropriate UK main rates and then their dividend income will be subject to the appropriate UK dividend rates"], ["2014-treasury-dec-IFRS_16_Leases_-_Supplementary_budgeting_guidance_December_2020_for_publication.txt", " Refer to IFRS 16 for further guidance"], ["2014-treasury-dec-OLD_complete_v3.txt", " The restriction will take effect from 1 April 2015 and will only apply to losses accruing prior to this date"], ["2014-treasury-dec-MCD_draft_regulations.txt", " 51 regulations may be made under section 22 of the European Communities Act to implement obligations of the United Kingdom created or arising by or under the Agreement on the European Economic Area signed at Oporto on 2nd May 1992 Cm 2073 and the Protocol adjusting the Agreement signed at Brussels on 17th March 1992 Cm 2183"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", " This amendment requires items of other comprehensive income to be grouped on the basis of whether they might at some stage be reclassified to profit"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", "8 During 2013-14 the Treasury Group performed strongest against its reducing waste and paper target, exceeding for the second year the GGC 2015 targets"], ["2014-treasury-dec-main_supply_estimates_2014_2015_web.txt", "  164  Department for Communities and Local Government  Main Estimates, 2014-15  Part III Note E - Arm's Length Bodies ALBs Section in Part II Subhead Detail  Body  Resources  DCLG Communities I, J, S, T Homes and Communities Agency I The Leasehold Advisory Service I, S West Northamptonshire Development Corporation I, The Housing Ombudsman H, Commission for Local Administration in England H, R Valuation Tribunal Service  Total  384,169 937 1,251 202 10,896  165  Capital  Grant-in-aid  3,684,578  58  8,270  405,725 The Resource budgets include depreciation  '000  3,749,865 936  826 10,634 8,238  3,684,636  3,770,499  Department for Communities and Local Government  Main Estimates, 2014-15  Part III Note K - Contingent Liabilities Nature of liability  '000  STATUTORY Statutory Contingent Liability taken on under the provisions of the Banking Act 2009 in respect of Homeowners Support Scheme"], ["2014-treasury-dec-elps_annex_final.txt", "6 see table following paragraph 306"], ["2014-treasury-dec-Payment_systems_regulator_IA.txt", " The regulator will have a primary duty to promote the interests of present and future users of payment systems, where appropriate through promoting competition and innovation"], ["2014-treasury-dec-MCD_draft_regulations.txt", " 20011201, amended by S"], ["2014-treasury-dec-PU1616_OTS_employee_benefits_final_report.txt", " We are also aware of situations where an employer has a base in one location where it is possible to provide an on-site gym and another location where it is not"], ["2014-treasury-dec-IFRS_16_Leases_-_Supplementary_budgeting_guidance_December_2020_for_publication.txt", " Appendix G clarifies this treatment"], ["2014-treasury-dec-PSS_April_2014.txt", "30am 30 April 2014 Public Spending Statistics April 2014  ANNUALLY MANAGED EXPENDITURE  Net public service pensions decreased to 5"], ["2014-treasury-dec-FRAB__120__02_-_IFRS_13_Fair_Value.txt", "  Page 11 of 12  FRAB 120 02 3 April 2014 o  Replacement cost  o  Net selling price  o  Value in use  51"], ["2014-treasury-dec-IFRS_9_Financial_Instruments_-_public_sector_application_guidance__Decem....txt", " This means the new standard is to be applied in central government from 2018-19"], ["2014-treasury-dec-OOTLAR_19_March_2014__1_.txt", " If the scheme administrator has become insolvent, cannot be traced or has died or ceased to exist, the liability passes to the sponsoring employer, scheme manager or the members"], ["2014-treasury-dec-Voluntary_payrolling_of_benefits_in_kind.txt", " If you have any questions about this change, or comments on the legislation, please contact Sarah Radford on 03000 586 474, via email at employmentincome"], ["2014-treasury-dec-avoidance_discussion_paper_with_covers_final.txt", " The government wants to add to this evidence in order more fully to understand the scale of avoidance across England"], ["2014-treasury-dec-Payment_systems_regulator_IA.txt", "74  Average Annual  Total Cost  excl"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", "35 Until January 2013, coupons interest paid on gilts held by the BEAPPF were held by BEAPFF"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", " A restated 2011-12 Statement of Financial Position with details of material restatements is provided in Note 39"], ["2014-treasury-dec-banking_reform_impact_assessment_05072014.txt", "  BUSINESS ASSESSMENT Option 4 Direct impact on business Equivalent Annual m  In scope of OIOO  Measure qualifies as  Costs NA  No  NA  Benefits NA  Net NA  14  Evidence Base Introduction 37"], ["2014-treasury-dec-FSCS_annual_report_2014_web.txt", "    We focused our VFM activity on enhancing our procurement practices  70 FSCS Annual Report and Accounts 201314  Developing stronger risk management and contingency planning  Enterprise approach The main external risks to risk to FSCS come from To maintain our resilience to these changes in UK and global and other risks, FSCS has adopted financial markets, which an International Organization for Standardization ISO 31000-aligned impact on the financial enterprise-wide approach to risk services industry"], ["2014-treasury-dec-10348-Contingencies_fund.for_web.txt", " Authorised supply expenditure is defined as the total of the sums which Acts passed before the end of the year have authorised the Treasury to issue out of the Consolidated Fund for supply services for that year"], ["2014-treasury-dec-PU1719_HMT_Science_.txt", " For example, the Danish IP Office has developed the IP Marketplace\u2019, an online market where entrepreneurs and innovators can seek out trading partners"], ["2014-treasury-dec-37630_Budget_2014_Web_Accessible.txt", " 40 41  28  Budget 2014  Chart 1"], ["2014-treasury-dec-OOTLAR_19_March_2014__1_.txt", " Estimates of the distributional impacts of these measures are affected by the use of avoidance schemes that deflate the income reported on self-assessment returns"], ["2014-treasury-dec-2902216_ScotlandAnalysis_Conclusion_acc2.txt", "16 Cooperation between states is profoundly different from being part of one state"], ["2014-treasury-dec-EEA_Accounts_2013-14_-_web.txt", " Members have the opportunity for a pre-committee discussion with the National Audit Office, Group Head of Internal Audit for HM Treasury and Head of Internal Audit for the Exchequer Funds"], ["2014-treasury-dec-PU1624_final__web_.txt", "20 Depreciation usually scores in departments\u2019 Resource DEL budgets"], ["2014-treasury-dec-36048_Cm_8774.txt", "  Recommendation implemented"], ["2014-treasury-dec-FRAB__119__08_-_Annex_H_-_2014-15_FReM.txt", "  IAS 37 Provisions, Contingent Liabilities and Contingent Assets Interpretations  Where the cash flows to be discounted are expressed in current prices, entities should use the real discount rates set by HM Treasury as promulgated in PES papers"], ["2014-treasury-dec-FRAB__120__03_-_Annex_A__ITC_and_WG_Report.txt", "orgpolicy-andguidanceconsultations-archive201415-code-of-practice-on-local-authorityaccounting-consultation"], ["2014-treasury-dec-Statutory_exemption_for_trivial_benefits_in_kind.txt", "  Subsection 5 sets out when the exemption will take effect from"], ["2014-treasury-dec-FSCS_annual_report_2014_print.txt", " GfK NOP research indicates that currently  over 60 of the public are aware of FSCS or a protection scheme  42 are reassured because FSCS exists and  69 are confident that their money is safe"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " If you have any questions about this measure, or comments on the draft legislation, 26"], ["2014-treasury-dec-elps_annex_final.txt", "  Commencement date Policies starting on 29 February are treated as starting on 28 February"], ["2014-treasury-dec-supplementary_estimates_and_new_estimates_2013_14_120214_correction.txt", " Accounting Officer details can be found in the individual Resource Accounts of each body"], ["2014-treasury-dec-OOTLAR_19_March_2014__1_.txt", "16 UK oil and gas fiscal regime ultra high pressure high temperature cluster allowance  The Government will introduce a new ultra high pressure high temperature cluster allowance to replace the existing ultra high pressure high temperature field allowance"], ["2014-treasury-dec-Wales_Bill_Command_Paper_-_English.txt", " The UK Government will work closely with the Assembly and the Welsh Government to ensure the parameters of the annual budgetary cycles of the Welsh and UK Governments support this process"], ["2014-treasury-dec-FRAB__120__07_-_Annex_C_-_FT_ARM_14-15.txt", " Should NHS foundation trusts choose to include a sustainability report, Monitor would encourage NHS foundation trusts to follow the approach laid out by HM Treasury, available at httpswww"], ["2014-treasury-dec-PU1624_final__web_.txt", " The National Accounts do not separate the profitloss on disposal from the book value element of sales income"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_print.txt", " Mark spent the first eleven years of his career at Unilever working across divisions in Sales, Marketing and Strategy"], ["2014-treasury-dec-PESA_2014_-_print.txt", " Economic categories  these represent broad classifications of the economic impact of transactions"], ["2014-treasury-dec-44695_Autumn_Statement__Print_ready_.txt", "indd 7  7  02122014 2255   setting out long-term public and private sector investment plans for infrastructure, including 15 billion investment in the road network and a programme of 1,400 flood defence schemes   committing to the largest sustained investment in Britain\u2019s science base, including  establishing a 2"], ["2014-treasury-dec-main_supply_estimates_2014_2015_print.txt", " The administration and the associated non-cash items incurred in the management of building capability and delivering policies held by other government departments, Office of HM Paymaster General OPG Government Banking Service"], ["2014-treasury-dec-FRAB_121_09__code_of_practice_on_local_authority_accounting.txt", " The CIPFA Secretariat has worked with HM Treasury colleagues to ensure that the approach is aligned in the development of previous and current papers"], ["2014-treasury-dec-PU1624_final__web_.txt", "49 A fall in value relating to a consumption of economic benefit or deterioration in the quality of service provided by the asset should be treated as an impairment and currently is always taken to the SoCNE and would score in DEL see earlier section on impairments"], ["2014-treasury-dec-Diverted_Profits_Tax.txt", " This further requirement does not apply if the avoided PE is regarded for the purposes of section 11421 CTA 2010 as an agent of independent status by virtue of section 1145, 1146 or 1151 CTA 2010 in relation to brokers, investment managers and Lloyd\u2019s agents respectively"], ["2014-treasury-dec-MCD_annex_b_impact_assessment.txt", " The Government will seek to gather evidence during consultation to provide fuller picture of these in the final stage impact assessment"], ["2014-treasury-dec-FRAB_121_02_simplifying_and_streamlining_annual_report_and_accounts.txt", "  Disclosure of the relationship between the salary of the most highly paid individual in the organisation and the median earnings of the organisations workforce will continue to be required, as will continued to reporting on off-payroll engagements"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " The amendment has effect for cases where the transfer of a right to relevant receipts occurs on or after 1 April 2014"], ["2014-treasury-dec-Letter_from_the_Chancellor_of_the_Exchequer_to_the_Governor_of_the_Bank_of_England_MPC_19032014.txt", " The Committee may also judge it to be appropriate to deploy forward guidance in order to influence expectations and thereby meet its objectives more effectively"], ["2014-treasury-dec-Minute_of_Gov-Chx_meeting_Jan_30_2014.txt", " As confidence across the economy improved, we would expect to see increased activity in a number of sectors, including the housing market"], ["2014-treasury-dec-IAS_37_and_Grantor_Accounting_Application_Guidance.txt", " The next two sections explain this further"], ["2014-treasury-dec-FRAB__120__07_-_Annex_C_-_FT_ARM_14-15.txt", "23  11 Construction contracts  11"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", " Due to their nature, the likelihood of guarantees being called upon is closely linked to the economic position of the UK, which means that the Treasury\u2019s financial exposure will be directly linked to macroeconomic risk in the coming years"], ["2014-treasury-dec-Administration_of_employee_expenses.txt", "  Policy objective This measure makes the administration of employee expenses simpler"], ["2014-treasury-dec-guidance_on_asset_valuation.txt", "  Historic buildings 1"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", "11 Projected tax impacts of pensions flexibility measures 1"], ["2014-treasury-dec-freedom_and_choice_in_pensions_print_210314.txt", " 6 This may indicate that as they get older, people\u2019s propensity to save, rather than spend their money, increases"], ["2014-treasury-dec-Carbon_price_floor_-_fossil_fuels_in_CHPs.txt", " For CCL purposes, a self-supply is deemed to occur when these commodities are burnt to generate electricity in a CHP that has a generating capacity of more than 2 megawatts, with the operator of the CHP being required to pay the relevant CPS rate of CCL on that supply"], ["2014-treasury-dec-OOTLAR_19_March_2014__1_.txt", "10 Government response to Office of Tax Simplification OTS review of unapproved share schemes  As announced in Budget 2013, legislation will be introduced in Finance Bill 2014 and by secondary legislation to implement simplification measures recommended by the OTS for the taxation of employment-related securities"], ["2014-treasury-dec-39796_Cm_8847_Accessible.txt", "2 Under the ownership of NMP, progress has been made in delivery and safety at Sellafield"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " 6 The persons mentioned in sub-paragraph 5b are a if the account is a joint account, any person who holds the account with P, and b any person i who is an interested third party in relation to the account whom HMRC knows will be affected by the deduction notice, and ii about whom HMRC has sufficient information to enable it to give the notice under subsection 5b"], ["2014-treasury-dec-Scotland_analysis__Fiscal_policy_and_sustainability.txt", " Scotland\u2019s fiscal position has been much more volatile on a year-by-year basis due to its greater exposure to large fluctuations in North Sea revenues"], ["2014-treasury-dec-Govt_NC13_and_NS_5_pension_flexibility_further_amendments.txt", "  2 a  Paragraphs 3 to 8 apply if a lump sum is paid by a registered pension scheme the paying scheme to a member of the scheme, paragraph 1B of Schedule 29 applies to the lump sum, and the member\u2019s becoming entitled to the actual pension mentioned in paragraph 1B2h of Schedule 29 has the effect that the member also becomes entitled to the lump sum, and the member\u2019s becoming entitled to the lump sum is a benefit crystallisation event"], ["2014-treasury-dec-banking_reform_impact_assessment_05072014.txt", " Much of the legislation underpinning ring-fencing as already been made"], ["2014-treasury-dec-PESA_2014_-_print.txt", " 3 This excludes the temporary effects of banks being classified to the public sector"], ["2014-treasury-dec-EEA_Accounts_2013-14_-_web.txt", " Where there are instances of control failure, staff are required to maintain a record in an incident log"], ["2014-treasury-dec-140220_Letter_and_annexes_from_HMT_to_Govt_Actuary_3.txt", "1 The rate of the employer cost cap set in scheme regulations made under section 1 of the 2013 Act must be equal to the proposed employer cost cap calculated in a preliminary valuation of the relevant old scheme, carried out in accordance with directions 50 to 53"], ["2014-treasury-dec-FSCS_annual_report_2014_print.txt", " Reports were also provided and considered by the Audit Committee, on the proposed implementation of IFRS"], ["2014-treasury-dec-PU1624_final__web_.txt", "  Accounting for the transfer of Plot 4 13"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", " IAS 39 defines an embedded derivative as a component of a hybrid combined instrument that also includes a non-derivative host contract  with the effect that some of the cash flows of the combined instrument vary in a way similar to a stand-alone derivative"], ["2014-treasury-dec-04._2013-14_AGENCY_PINK.txt", " You should NOT insert a shoulder heading of other\u2019 and then provide a separate note analysing other\u2019"], ["2014-treasury-dec-Public_Spending_Statistics_July_2014_consolidated_revised.txt", " 2 Personal Social Services Health are grants previously paid by the Department of Health that are now included in CLG Local Government's budget"], ["2014-treasury-dec-PU1728_Banking_Act_report_April_to_Sept_2014.txt", " Provisions for expected losses, if any, are included in departmental annual reports and accounts and Parliamentary Estimates"], ["2014-treasury-dec-FRAB__119__08_-_Annex_H_-_2014-15_FReM.txt", "  IAS 29 Financial Reporting in Hyperinflationary Economies Interpretations  As all entities covered by the FReM have a functional currency of pounds sterling, HM Treasury will notify classification of the economy as hyperinflationary if appropriate"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", "ukgovernmentnewshelp-to-buy-mortgage-guarantee-scheme-details-set-out-by-chancellor  2  httpswww"], ["2014-treasury-dec-PESA_2014_-_print.txt", "5 billion to Network Rail during the 2014-15 financial year and therefore this figure has been included in Capital departmental AME as lending to the private sector"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", "54 From its post-war peak of 11 of GDP in 2009-10, public sector net borrowing is forecast to31   be 4"], ["2014-treasury-dec-OOTLAR_19_March_2014__1_.txt", "1  1 May  31 December 2011  0"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " They ensure that an individual does not obtain relief in respect of more than one residence for the same period"], ["2014-treasury-dec-Partnerships_Salaried_member_rules.txt", " Example 10 This example illustrates the allocation of profits among members who do not receive fixed shares"], ["2014-treasury-dec-PU1632_Sustainability_Reporting_Guidance.txt", "8 Public sector organisations should ensure that KPIs and reported results conform to the common reporting requirements set out above"], ["2014-treasury-dec-Payment_systems_regulator_IA.txt", " Given that the Government has decided to pursue this option, it has also taken the decision that the scope needs to go beyond the main interbank payment systems to also include the three- and four-party card schemes e"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", "8 billion and amounts owed in line with contractual obligations 15"], ["2014-treasury-dec-CAPITAL_GAINS_TAX_NON_RESIDENTS_AND_UK_RESIDENTIAL_PROPERTY.txt", " It is likely to mostly affect small non-resident property rental and investment businesses"], ["2014-treasury-dec-2902216_ScotlandAnalysis_Conclusion_acc2.txt", "33 Other than procurement activity undertaken during the World Wars, the UK has not had a complex warship built outside its borders since the start of the 20th Century"], ["2014-treasury-dec-ENFORCEMENT_BY_DEDUCTION_FROM_ACCOUNTS.txt", " P holds three accounts with the deposit-taker a joint account with his wife of 10,000, a savings account in his name only with 3,000 and a current account in his name only with 3,000"], ["2014-treasury-dec-FRAB__120__03_-_Annex_A__ITC_and_WG_Report.txt", " This is based on consideration of   Local authority powers to close or cease to maintain a school    Local authority powers to make significant changes to a school although it was acknowledged that some changes, such as changing the religious designation of a school with a religious character, cannot be made by local authorities    Local authority intervention powers which exist in the event of poor operational performance    The existence of elements of de facto\u2019 control arising from local authorities\u2019 monitoring and guidance of schools, subject to the evidence of this being provided as a part of the consultation process and    The absence of joint control in accounting terms, as key decisions do not require unanimous approval"], ["2014-treasury-dec-Wales_Bill_-_Explanatory_Notes_-_Report_Stage_-_Welsh_Language_Version_10_6_14_pdf.txt", "  Mae is-adran 3 yn cymryd lle is-adran 1 yn adran 121"], ["2014-treasury-dec-FRAB__119__08_-_Annex_F_Chapter_05_Form_and_content__2013-14.txt", " Salary and allowances covers both pensionable and nonpensionable amounts and includes, but may not necessarily be confined to gross salaries overtime reserved rights to London Weighting or London allowances, recruitment and retention allowances private-office allowances or other allowances to the extent that they are subject to UK taxation and any exgratia payments"], ["2014-treasury-dec-OLD_complete_v3.txt", " Anticipated one-off costs relate to training and familiarisation In total, HMRC anticipates one-off costs across employers of around 3"], ["2014-treasury-dec-FRAB__120__02_-_IFRS_13_Fair_Value.txt", " These constraints include the need to provide a service within a specified area e"], ["2014-treasury-dec-FSCS_annual_report_2014_web.txt", " The provision brought forward from last year of 540,000,000 relating to Dunfermline Building Society DBS has been increased to 552,000,000 based on the best information available to the directors"], ["2014-treasury-dec-Partnerships_Mixed_membership_partnerships__Alternative_investment_fund_managers__Transfer_of_assets___income_Streams_through_partnerships.txt", " Before 5 December 2013, the individual partners decide to retire and transfer their interests in the partnership to limited companies which would become partners in their place"], ["2014-treasury-dec-44695_Accessible.txt", "194 Driverless cars testbeds  An additional 9 million is being provided by the government from DfT, BIS and HM Treasury to increase the prize fund for driverless car testbeds  enabling trials in Bristol, London, Milton Keynes and Coventry from next year"], ["2014-treasury-dec-Scotland_analysis__Fiscal_policy_and_sustainability.txt", " 1 2  Chapter 2 Fiscal consequences of independence 49  Box 2"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " Together these changes will make it more difficult for promoters not resident in the United Kingdom to avoid disclosure"], ["2014-treasury-dec-MCD_draft_regulations.txt", " 6 The FCA must a make the register available for inspection by members of the public in a legible form at such times and in such place or places as the FCA may determine and b provide a certified copy of the register, or any part of it, to any person who asks for it i on payment of the fee if any fixed by the FCA and ii in a form either written or electronic in which it is legible to the person asking for it"], ["2014-treasury-dec-main_supply_estimates_2014_2015_print.txt", "  The Scheme's Appointing Bodies meet the costs of pension cover for their Judicial Office Holders by payments of set charges on an accruals basis"], ["2014-treasury-dec-Diverted_Profits_Tax.txt", "  FINANCE BILL 2015  EXPLANATORY NOTE  CLAUSE 4 EXTENSION OF SECTION 3 TO FOREIGN COMPANIES WITH UKPE  SUMMARY 1"], ["2014-treasury-dec-scotland_analysis_fiscal_policy_and_sustainability_print.txt", "uk 4 DECC 2013, Digest of United Kingdom Energy Statistics 2013"], ["2014-treasury-dec-Scotland_analysis__Fiscal_policy_and_sustainability.txt", " On the basis of a geographic apportionment, the additional tax revenue from the North Sea had been, on average, broadly equivalent to the additional spending in Scotland"], ["2014-treasury-dec-44369_Cm_8958_accessible.txt", " At that point a fourth key performance indicator will be added relating to the availability and functionality of the Capita ICT system"], ["2014-treasury-dec-FSCS_annual_report_2014_print.txt", " An actuarial valuation of the pension scheme was carried out as at 1 April 2012"], ["2014-treasury-dec-Govt_NC5_and_NS4_Tax_relief_for_theatrical_production_.txt", " Interpretation  1217O  a b  Activities involved in developing, producing, running or closing a production The Treasury may by regulations amend section 1217GC core expenditure or 1217IC costs of production for the purpose of providing that activities of a specified description are, or are not, to be regarded as activities involved in developing or as the case may be producing, running or closing a theatrical production, or a theatrical production of a specified description"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", "118 Controlled Foreign Companies  The government will reinforce the Controlled Foreign Company CFC regime to prevent UK base erosion caused by the transfer of intragroup interest income offshore or by moving a foreign affiliate\u2019s bank debt into a UK company"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", " Note 18 - Investment property 4"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " So, for example, where the shareholder will receive a bonus B share where an election is made and a bonus C share where no election is made, the failure to make an election is a choice to receive the C share"], ["2014-treasury-dec-FRAB__119__08_-_Annex_G4_-_MAGENTA_PENSION_SCHEME_2013-14.txt", " Further information about the actuarial position of the Scheme is dealt with in the Report of the Actuary, and the Scheme financial statements should be read in conjunction with that Report"], ["2014-treasury-dec-freedom_and_choice_in_pensions_print_210314.txt", "12 To deliver this, the government will introduce a new duty that, from April 2015, pension providers and trust-based schemes must offer to each of their defined contribution customers a guidance guarantee\u2019 at the point of retirement"], ["2014-treasury-dec-PESA_2014_-_print.txt", " The payments represent an actuarial assessment of the accruing discounted future cost of public expenditure on pensions arising from the current employment of staff"], ["2014-treasury-dec-AS2014_policy_costings_final.txt", "  Costing The costing is calculated by applying the average VAT rate to the estimated tax base or, where possible, using published data on irrecoverable VAT costs"], ["2014-treasury-dec-OOTLAR_19_March_2014__1_.txt", "12 Income tax exemption for non-UK resident competitors at the Glasgow Grand Prix athletics 2014  Legislation will be introduced in Finance Bill 2014 to grant an income tax exemption for non-UK resident competitors at the Glasgow Grand Prix, between 5 July and 14 July 2014"], ["2014-treasury-dec-MCD_draft_regulations.txt", " The Treasury make this Order in exercise of the powers conferred on them by section 22 of the European Communities Act 1972 g and sections 221 and 5, 38 and 4283 of the Financial Services and Markets Act 2000"], ["2014-treasury-dec-Russia.txt", " In addition, on 1 June 2014 he expressed his readiness to send 74,000 volunteers to Ukraine if requested to so"], ["2014-treasury-dec-Wales_Bill_-_Explanatory_Notes_-_Report_Stage_-_Final_10-6-14.txt", "  Subsections 3 and 4 amend section 15 of CRCA 2005 to ensure that HMRC have the power to administer devolved taxes on behalf of Welsh Ministers"], ["2014-treasury-dec-Wales_Bill_-_Explanatory_Notes_-_Report_Stage_-_Final_10-6-14.txt", "  It is worth noting that there are currently no MPs who are also AMs to which this provision would apply"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", " Reduce water consumption  Baseline  Target  4,338"], ["2014-treasury-dec-FSCS_annual_report_2014_web.txt", " Based on the best information available to the directors, a provision of nil 2013 5,032,000 1 April 2012 3,190,000 has been made in the accounts for credit notes to be raised"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", " The FSCS, MAS, UKFI, UKAR and the Royal Household operate defined contribution pension schemes"], ["2014-treasury-dec-AS2014_policy_costings_final.txt", " Exchequer impact m  Exchequer impact  2014-15  2015-16  2016-17  2017-18  2018-19  2019-20  0  -130  20  5  0  0  19  Business rates transitional relief Measure description This measure will extend the transitional arrangements for properties with a rateable value of 50,000 and below facing significant bill increases due to the ending of transitional rate relief from 1 April 2015 to 31 March 2017"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " Clause 121 defines a spread bet, describes when such bets are to be treated as financial spread bets or non-financial spread bets, and allows HM Revenue  Customs HMRC to provide by secondary legislation whether a bet is or is not to be treated as a financial spread bet"], ["2014-treasury-dec-Scotland_analysis__Fiscal_policy_and_sustainability.txt", " Transition costs are estimated to be 1 per cent of GDP although the costs of setting up new institutions may well be more, and the premium on government borrowing costs of 1"], ["2014-treasury-dec-FRAB__119__08_-_Annex_I1_-_DEPARTMENT_YELLOW_2014-15.txt", "ab Pensions 17  2014-15  DEPARTMENT YELLOW ILLUSTRATIVE ACCOUNTS  If a department has an unfunded defined benefit scheme Past and present employees are covered by the provisions of the name of the scheme"], ["2014-treasury-dec-main_supply_estimates_2014_2015_print.txt", " Similarly, the relationship between the Principal Accounting Officer and the ALB Accounting Officers is set out in writing"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", "  7  10  15  20  25  30  The amount of, or an amount equal to the value of, the refund or compensation so far as not otherwise brought into account in  204  Consultation draft Schedule 1  Relief for contributions to flood and coastal erosion risk management projects  3  calculating the profits of the trade or treated as a post-cessation receipt a is brought into account in calculating the profits of the trade, as a receipt arising on the date on which the refund or compensation is received, or b if the contributor has permanently ceased to carry on the trade before that date, is treated as a post-cessation receipt see Chapter 18"], ["2014-treasury-dec-DEFERRED_ENTREPRENEURS_RELIEF_ON_INVESTED_GAINS.txt", "  Background to the measure This measure was announced at Autumn Statement 2014"], ["2014-treasury-dec-44369_Cm_8958_accessible.txt", " Recommendation The department should fulfil its obligations for accountability to Parliament by making all evidence available for scrutiny in a timely manner and follow established convention in commenting on National Audit Office reports"], ["2014-treasury-dec-oil_and_gas_fiscal_review_call_for_evidence.txt", "5 For PRT purposes, companies have to make a number of returns for what are termed chargeable periods\u2019"], ["2014-treasury-dec-PU1638_policy_costings_bud_2014_with_correction_slip.txt", "  Costing The costing is estimated by modelling debt recovery under the new recovery rate, and subtracting existing debt recovered"], ["2014-treasury-dec-main_supply_estimates_2014_2015_web.txt", " Support for rural and regional development"], ["2014-treasury-dec-MCD_draft_regulations.txt", " 20111613 and then subsequently amended by the Financial Services Act 2012 and by S"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " A response to the consultation was published on 10 December 2013"], ["2014-treasury-dec-2-local-welfare-provision-review-nov-2014.txt", " No formal evaluation carried out"], ["2014-treasury-dec-PU1719_HMT_Science_.txt", "  2  Satellites and commercial applications of space There is a surge in data coming from satellites which do not just transmit data but collect data by earth observation"], ["2014-treasury-dec-PESA_2014_-_print.txt", " Social protection of which personal social services 10"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", "47 Total grants and subsidies were 56"], ["2014-treasury-dec-FSCS_annual_report_2014_web.txt", " He has worked in the insurance sector and, in his current role, has gained considerable experience of private client fund management and asset management"], ["2014-treasury-dec-budget_2014_data_sources.txt", "ZS  13  Data Imports and exports  Data source, including ONS source code if applicable ONS Trade in goods  services Total balance IKBM  Further reference information United Kingdom Economic Accounts, Q3 2013 httpwww"], ["2014-treasury-dec-Scotland_analysis__Fiscal_policy_and_sustainability.txt", " The UK\u2019s fiscal union enables all nations and regions of the UK to pool financial resources, benefit from shared public spending, manage financial risks and borrow as a single and credible participant in international financial markets"], ["2014-treasury-dec-VED_-_extension_of_old_vehicles_exemption.txt", " The VED exemption is, therefore, designed to support classic vehicle industry within the UK"], ["2014-treasury-dec-FRAB__120__03_-_Annex_A__ITC_and_WG_Report.txt", "  If central government uses it powers under the Academies Act 2010 to convert a local authority maintained school to an academy, or allows a school to be set up without local authority involvement, then central government consolidates that school in the Department for Education\u2019s group accounts"], ["2014-treasury-dec-Russia.txt", " POB Ust-Labinsk, Krasnodar Region, Southern Russia Nationality Russian Address Crimea"], ["2014-treasury-dec-Wales_Bill_-_Explanatory_Notes_-_Report_Stage_-_Final_10-6-14.txt", "  Section 116H provides the means of determining the number of days which an individual spends in Wales or in another part of the UK"], ["2014-treasury-dec-FRAB__120__07_-_Annex_C_-_FT_ARM_14-15.txt", "71  Unlikely to be relevant to NHS foundation trusts  12 Consolidation  Special Purpose Entities  4"], ["2014-treasury-dec-PU1738_print_CMYK.txt", "13 These schemes are overseen by the European Commission"], ["2014-treasury-dec-freedom_and_choice_in_pensions_web_210314.txt", " On the one hand, robust standards and monitoring should help to mitigate the risks"], ["2014-treasury-dec-37630_Budget_2014_Web_Accessible.txt", "10 shows the British Exporters Association\u2019s BExA benchmarking of UK Export Finance against export credit agencies in other European countries"], ["2014-treasury-dec-FRAB__119__08_-_Annex_F_Chapter_05_Form_and_content__2013-14.txt", " Additionally, the Statement of Financial Position for a departmental group shall include columns for the core department, the core department and agencies, and the consolidated group usually core department, agencies and NDPBs"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", "  Annual report and accounts 2013-14\u2003\u2003 49  Progress on diversity issues in 2013-14 Area for focus  Progress  Disability  Rollout of a reasonable adjustment passport for disabled staff  Unconscious bias  Compulsory training has been rolled out for all line managers"], ["2014-treasury-dec-10459.Consolidated_Fund.for_web.txt", " This additional information is disclosed on an accruals basis in notes 7-11 to the CF Account to assist preparation of Whole of Government Accounts"], ["2014-treasury-dec-supplementary_estimates_and_new_estimates_2013_14_120214_correction.txt", "  1,500,000  Section A A reduction in non-operating receipts fully offset by a reduction in capital expenditure"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", " HM Treasury considers the approach followed by the Ministry of Defence to be consistent with the Government Financial Reporting Manual on the basis that there was no actual loss of economic substance and accordingly the treatment in WGA is consistent with that adopted by the Ministry of Defence"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", " After initial recognition, held-to-maturity financial assets are held at amortised cost using the effective interest method, less any impairment"], ["2014-treasury-dec-Depositor_preference_SI_30-6-14.txt", " 2 Paragraph 3 has effect in place of a relevant rule until the society has changed its rules to provide for the matter specified in paragraph 15 of the Tablea"], ["2014-treasury-dec-2902216_ScotlandAnalysis_Conclusion_acc2.txt", " Scotland\u2019s interests are represented at all levels, in discussions and negotiations from its position within the UK"], ["2014-treasury-dec-Construction_Industry_Scheme.txt", " X REGULATIONS 2015 2015 No"], ["2014-treasury-dec-FRAB__119__09_-_Draft_Code_of_Practice_on_Local_Authority_Accounting_2014-15_with_Annexes.txt", "1, a  CD 2  Group Accounts Standards  reporting authority shall disclose whatever additional information is necessary to meet that objective"], ["2014-treasury-dec-37630_Budget_2014_Web_Accessible.txt", "79 Enterprise Investment Scheme EIS and Venture Capital Trusts VCTs changes to scheme rules  The government will   exclude companies benefiting from Renewables Obligation Certificates andor the Renewable Heat Incentive scheme with effect from Royal Assent of Finance Bill 2014"], ["2014-treasury-dec-PU1638_policy_costings_bud_2014_with_correction_slip.txt", " It is possible that funds will be redirected from annuities and into other assets, such as other financial products or housing"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", "  2  In section 79 of VATA 1994 repayment supplement in respect of certain delayed payments or refunds a in subsection 1, after paragraph e insert or f a person who is registered is entitled to a refund under section 33E, b in subsection 5, after paragraph e insert , and f a supplement paid to a person under subsection 1f shall be treated as an amount due to the person by way of refund under section 33E"], ["2014-treasury-dec-Tackling_marketed_tax_avoidance.txt", " In such cases, for both existing and future DOTAS disclosures, HMRC would want to provide early certainty to taxpayers for schemes where a Payment Notice will be issued"], ["2014-treasury-dec-2902216_ScotlandAnalysis_Conclusion_acc2.txt", "10 Alternative currency options for an independent Scotland would be to   Join the euro a condition of joining the EU is that new member states also join the euro"], ["2014-treasury-dec-141010_Consultation_on_how_LWP_should_be_funded_in_15-16.txt", " You may wish to reference this review before submitting a response to this consultation"], ["2014-treasury-dec-FRAB__119__04_-_WGA_2011-12_key_facts_and_figures.txt", " Net expenditure of 185 billion compares to 94 billion in the 2011 WGA"], ["2014-treasury-dec-39796_Cm_8847_Accessible.txt", "3 By August 2014 FCO and UKTI will use this analysis to develop a joint economic roadmap to the 1 trillion, focusing on the top 20 priority markets"], ["2014-treasury-dec-FSCS_annual_report_2014_web.txt", "  British Savings Week saw FSCS CEO, Mark Neale, being interviewed for 74 regional radio stations including Gloucester FM, Pulse Radio and Radio Cardiff and for international broadcaster Voice of Russia"], ["2014-treasury-dec-44695_Accessible.txt", "26 Scottish Government block grant adjustment for Stamp Duty Land Tax and Landfill Tax  The UK government is working with the Scottish Government to agree the terms of a block grant adjustment in relation to the devolution of Stamp Duty Land Tax SDLT and Landfill Tax from April 2015"], ["2014-treasury-dec-Diverted_Profits_Tax.txt", "  DETAILS OF THE CLAUSE 2"], ["2014-treasury-dec-FRAB__119__08_-_Annex_F_Chapter_05_Form_and_content__2013-14.txt", " The general presumption is that the auditor will be the Comptroller and Auditor General, the Auditor General for Wales, the Auditor General for Scotland or the Comptroller and Auditor General for Northern Ireland"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " This restriction should not prevent the money being used to acquire shares in a subsidiary company, providing that after the share issue the subsidiary is a qualifying 90 social subsidiary see section 257MV and that subsidiary then goes on to use the money for a funded purpose carried on by it which will exclude the acquisition of shares or stock in another company"], ["2014-treasury-dec-UK_Sovereign_Sukuk_PLC_Offering_Circular.txt", " As used in this Condition, Relevant Date\u2019\u2019 in respect of any Certificate means the date on which payment in respect of it first becomes due or if any amount of the money payable is improperly withheld or refused the date on which payment in full of the amount outstanding is made or if earlier the date seven days after that on which notice is duly given to the Certificateholders that, upon further presentation of the Certificate being made in accordance with the Conditions, such payment will be made, provided that payment is in fact made upon such presentation"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", " Any plans to value a reproduction of the existing asset instead should be discussed with the Department to determine whether such an approach is appropriate to the entity\u2019s circumstances"], ["2014-treasury-dec-MCD_draft_regulations.txt", " Section 61B was inserted by S"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", "  The Treasury sets the financial reporting framework for central government and works with the other relevant authorities such as CIPFA LASAAC for financial reporting across government and the Financial Reporting Advisory Board, to set best practice accounting standards"], ["2014-treasury-dec-survivor-benefits-in-occupational-pension-schemes-annex-c.txt", "  SUMMARY OF LEGAL OBLIGATIONS TO PROVIDE SURVIVOR BENEFITS Status of survivor Female survivor widow of opposite sex marriage  Benefits provided by non contracted-out DB occupational pension schemes No obligation to provide survivor benefits at all"], ["2014-treasury-dec-budget_2014_distributional_analysis.txt", " Analysis on an expenditure basis is useful as some households lower down the income distribution have low incomes only temporarily, for example those containing students, self-employed or unemployed individuals"], ["2014-treasury-dec-FRAB__119__08_-_Annex_G2_-_AGENCY_PINK_2013-14.txt", " Average number of persons employed The average number of whole-time equivalent persons employed during the year was as follows"], ["2014-treasury-dec-PESA_2014_-_print.txt", "1 shows public sector expenditure on services by function split across the different government departmental groups for 2013-14"], ["2014-treasury-dec-FRAB__119__09_-_Draft_Code_of_Practice_on_Local_Authority_Accounting_2014-15_with_Annexes.txt", " The CIPFALASAAC Secretariat will update the Board on any further changes that might be requested by CIPFALASAAC at the meeting"], ["2014-treasury-dec-Russia.txt", "Position Deputy Head of the Sevastopol City Election Commission Other Information UK Sanctions List RefRUS0053 Date designated on UK Sanctions List 31122020 UK Statement of ReasonsFormer Deputy Chair of the Sevastopol Electoral Commission until 2019"], ["2014-treasury-dec-Extension_of_Ring_Fence_Expenditure_Supplement.txt", "  Background to the Measure A call for evidence entitled Review of the Oil and Gas Fiscal Regime was launched on 14 July 2014 and closed on 3 October 2014"], ["2014-treasury-dec-EEA_Accounts_2013-14_-_print.txt", " Spot transaction is an agreement to pay the prevailing market price for a currency or financial instrument for delivery usually in two days time"], ["2014-treasury-dec-PU1638_policy_costings_bud_2014_with_correction_slip.txt", "  57  Increasing the Tax-Free Childcare cap to 10,000 Measure description Budget 2014 announces an increase to the previously announced cap on the childcare costs covered by Tax-Free Childcare TFC from 6,000 to 10,000 a year, increasing the maximum government contribution to 2,000 per child"], ["2014-treasury-dec-Partnerships_Salaried_member_rules.txt", " D is a Salaried Member and treated for UK purposes as an employee"], ["2014-treasury-dec-FRAB__120__07_-_Annex_C_-_FT_ARM_14-15.txt", " EU Emission Allowance Trading Scheme 5"], ["2014-treasury-dec-44369_Cm_8958_accessible.txt", "   Crown copyright 2014 You may re-use this information excluding logos free of charge in any format or medium, under the terms of the Open Government Licence v"], ["2014-treasury-dec-Modernising_the_taxation_of_corporate_debt_and_derivative_contracts.txt", " It provides clarification on the scope of the debits that a company may not bring into account in cases where a debit is incorporated within a credit"], ["2014-treasury-dec-FSCS_annual_report_2014_print.txt", " The four executive directors during the year were members of the defined contribution money purchase pension scheme, on the same terms as for other employees"], ["2014-treasury-dec-elps_annex_final.txt", "  If the first policy year is after 1992 or after 1997 for non-UK policies, the initial annuity as provided in the Equitable Life data is used for the first year of annuity payment"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_print.txt", " She has worked for customer centric organisations such as British Airways and most recently she was Marketing and Communications Director for World Duty Free, which offers a wide range of retail brands to customers in airports globally"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", " Employers\u2019 contributions of 0"], ["2014-treasury-dec-FRAB__119__08_-_Annex_I1_-_DEPARTMENT_YELLOW_2014-15.txt", "1 Analysis of expected timing of discounted flows 201X-1Y  201W-1X  000  000  Core Department  Core Department  Agencies  Departmental Group  Core Department  Core Department  Agencies  Departmental Group  Provision A  Provision B  Provision C  Provision D  Other  Total  Not later than one year Later than one year and not later than five years Later than five years Balance at 31 March  Not later than one year Later than one year and not later than five years Later than five years Balance at 31 March  Departments should include brief details of material provisions and an indication of the contents of the 'Other' column where used"], ["2014-treasury-dec-2-local-welfare-provision-review-nov-2014.txt", " Therefore, from April 2015, it was intended that this would be funded from general grant to Local Government, instead of an identifiable sum being made available specifically for this purpose as before albeit on a non-ring fenced basis"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_print.txt", " We have detailed the expected timing of cash flows in the note above"], ["2014-treasury-dec-main_supply_estimates_2014_2015_print.txt", "1m from Cabinet Office for Critical Capabilities Pool funding  90"], ["2014-treasury-dec-supplementary_estimates_and_new_estimates_2013_14_120214_correction.txt", " Contributions towards grant programmes from third parties, other Government departments and the Devolved Administrations the administration and operation of the department including the sale and hire of assets"], ["2014-treasury-dec-39796_Cm_8847_Accessible.txt", "2 The Treasury and the Royal Household believe that the Household uses effective modern methods of planning and tracking expenditure financed by the Sovereign Grant"], ["2014-treasury-dec-EU_finances_2014_final.txt", " The Certifying Body reports have confirmed that internal audit in all the UK paying agencies is operating to a high standard, although further improvement is required in respect of the administration of the SPS and compliance with European regulations where internal audit have highlighted issues that risk disallowance penalties"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", "53 The net financing cost was 79"], ["2014-treasury-dec-PU1624_final__web_.txt", "44 In each year additional loans will be made which will possibly impact on the level of additional impairment to be charged"], ["2014-treasury-dec-Chargeable_gains_roll-over_relief.txt", " DETAILS OF THE CLAUSE Amendment to Section 156ZB TCGA 1992 2"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_print.txt", "  Summary of the Money Advice Service\u2019s Depreciation Policy of Tangible Non-Current Assets Tangible Non-Current Asset  Useful Economic Life  Leasehold improvements  straight line over the period of the lease commencing on occupancy 10 years  Furniture and Fittings  straight line over 5 years  Computer Hardware  over 3 years  If events or changes in circumstances indicate the carrying value may not be recoverable, then the carrying value of property, plant and equipment are reviewed for impairment"], ["2014-treasury-dec-Alcohol_duty_-_registration_of_alcohol_wholesalers.txt", " 4 The contravention is a deliberate and concealed if the contravention is deliberate and P makes arrangements to conceal the contravention, b deliberate but not concealed if the contravention is deliberate but P does not make arrangements to conceal the contravention"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", " The relevant standards are IAS 17, Leases, SIC 15, Operating Leases  Incentives, SIC 27, Evaluation the Substance of Transactions Involving the Legal Form of a Lease, IFRIC4, Determining whether an Arrangement contains a Lease"], ["2014-treasury-dec-37630_Budget_2014_Web_Accessible.txt", "  Budget 2014  0  Number of individuals taken out of income tax millions  3"], ["2014-treasury-dec-45502_Cm_8988_Accessible.txt", " In addition, the Senior Responsible Owner and the Programme Director from the Child Maintenance 2012 Scheme Programme have recently facilitated master classes for all programmes to share the lessons from the Child Maintenance 2012 Scheme programme"], ["2014-treasury-dec-PSS_April_2014.txt", " Financial sector interventions are scored in the Economic affairs function"], ["2014-treasury-dec-main_supply_estimates_2014_2015_web.txt", "  332  HM Procurator General and Treasury Solicitor  Main Estimates, 2014-15   Allocated in Vote on Account  Voted Total  Departmental Expenditure Limit Resource Capital  Balance to complete or surrender  9,253,000 1,800,000  4,720,000 810,000  4,533,000 990,000  Annually Managed Expenditure Resource Capital  -  -  -  Non-Budget Expenditure  -  -  -  9,827,000  4,798,000  5,029,000  Net cash requirement  333  HM Procurator General and Treasury Solicitor  Main Estimates, 2014-15  Part II Subhead detail '000 2014-15  2013-14  Plans  Provisions  Resources  Capital  Administration  Resources  Capital  Programme  Gross  Income  Net  Gross  Income  Net  Gross  Income  Net  Net  Net  1  2  3  4  5  6  7  8  9  10  11  Spending in Departmental Expenditure Limits DEL Voted expenditure 189,253  -180,000  9,253  -  -  -  1,989  -  -  -  1,800  -  1,800  1,700  -  1,700  10,238  2,050  2,579  1,950  4,477  100  Of which A TSD Administration 181,889  -  -179,900  B AGO Administration 4,406  -  -100  100  -  100  -  -  -  -  3,182  -  -  -  1,800  -  1,800  10,238  2,050  -  -  -  1,800  -  1,800  10,238  2,050  9,253  -  -  -  1,800  -  1,800  10,238  2,050  -  -  -  -  -  -  -  -  -  4,306  -  -  -  2,958  -  -  9,253  -  -180,000  9,253  Voted Expenditure 189,253 -180,000 Non Voted Expenditure -  C CPSI Administration 2,958  -  -  -  Total Spending in DEL 189,253  -180,000  Total for Estimate 189,253  Of which  334  HM Procurator General and Treasury Solicitor  Main Estimates, 2014-15  Part II Resource to cash reconciliation '000 2014-15 Plans  2013-14 Provisions  2012-13 Outturn  Net Resource Requirement  9,253  10,238  5,783  Net Capital Requirement  1,800  2,050  1,267  -1,226  -1,626  -2,381  Accruals to cash adjustments Of which Adjustments to remove non-cash items Depreciation  -2,100  -2,500  -1,780  New provisions and adjustments to previous provisions  -  -  -1,962  Departmental Unallocated Provision  -  -  -  Supported capital expenditure revenue  -  -  -  Prior Period Adjustments  -  -  -  -126  -126  -94  Remove voted resource and capital  -  -  -  Add cash grant-in-aid  -  -  -  -  -  -  Other non-cash items  Adjustment for NDPBs  Adjustments to reflect movements in working balances Increase   Decrease - in stock Increase   Decrease - in debtors  -  -  655  1,000  1,000  255  -  -  545  -  -  -  Consolidated Fund Standing Services  -  -  -  Other adjustments  -  -  -  9,827  10,662  4,669  Increase -  Decrease  in creditors Use of provisions  Removal of non-voted budget items Of which  Net Cash Requirement  335  HM Procurator General and Treasury Solicitor  Main Estimates, 2014-15  Part III Note A - Statement of Comprehensive Net Expenditure  Reconciliation Table '000 2014-15 Plans Gross Administration Costs  2013-14 Provisions  2012-13 Outturn  189,253  154,238  114,149  -180,000  -144,000  -110,328  9,253  10,238  3,821  -  -  1,962  Programme DEL Income  -  -  -  Programme AME Income  -  -  -  Non-budget income  -  -  -  Net Programme Costs  -  -  1,962  9,253  10,238  5,783  9,253  10,238  3,821  Capital DEL  -  -  -  Resource AME  -  -  1,962  Capital AME  -  -  -  Non-budget  -  -  -  -  -  -  -  -  -  Capital in the SoCNE  -  -  -  Grants to devolved administrations  -  -  -  Non-Budget Consolidated Fund Extra Receipts in the SoCNE  -  -  -  Other adjustments  -  -  -  9,253  10,238  5,783  Resource DEL  9,253  10,238  4,366  Resource AME  -  -  1,417  Grants to devolved administrations  -  -  -  Prior period adjustments  -  -  -  -  -  -  -  -  -  9,253  10,238  5,783  Less Administration DEL Income Net Administration Costs Gross Programme Costs Less  Total Net Operating Costs Of which Resource DEL  Adjustments to include Departmental Unallocated Provision resource Consolidated Fund Extra Receipts in the budget but not in the SoCNE Adjustments to remove  Total Resource Budget Of which  Adjustments to include  Adjustments to remove Consolidated Fund Extra Receipts in the resource budget Other adjustments Total Resource Estimate 336  HM Procurator General and Treasury Solicitor  Main Estimates, 2014-15  Part III Note B - Analysis of Departmental Income 2014-15 Plans  Voted Resource DEL  '000 2013-14 Provision  2012-13 Outturn  -180,000  -144,000  -110,328  -178,351  -103,564  -103,228  A TSD Administration  -178,351  -103,564  -103,220  B AGO Administration  -  -  -8  -1,649  -40,436  -7,100  A TSD Administration  -1,549  -40,336  -6,671  B AGO Administration  -100  -100  -393  C CPSI Administration  -  -  -36  -180,000  -144,000  -110,328  -180,000  -144,000  -110,328  -  -  -4  -  -  -4  -  -  -4  -  -  -4  -  -  -4  Of which Administration Sales of Goods and Services Of which  Other Income Of which  Total Administration  Total Voted Resource Income Voted Capital DEL Of which Programme Sales of Assets Of which A TSD Administration Total Programme  Total Voted Capital Income  337  HM Procurator General and Treasury Solicitor  Main Estimates, 2014-15  Part III Note C - Analysis of Consolidated Fund Extra Receipts No CFER income or receipts are expected in 2014-15, 2013-14 or 2012-13"], ["2014-treasury-dec-government_financial_reporting_manual_201314.txt", " 24 Departments and agencies under the Government Resources and Accounts Act 2000 "], ["2014-treasury-dec-FSCS_annual_report_2014_web.txt", "uk This publication is available at httpswww"], ["2014-treasury-dec-promoters_of_tax_avoidance_schemes_amendment_of_return_to_take_account_of_relevant_judicial_rulings_and_dotas.txt", "  8  A person becomes a new client of P in a calendar quarter or other period if, during that period a P first becomes aware of the person entering into a transaction forming part of a relevant proposal or relevant arrangements of P, or b P notifies the person of P\u2019s promoter reference number"], ["2014-treasury-dec-FRAB__120__07_-_Annex_C_-_FT_ARM_14-15.txt", "15 Commitments to do something if a particular event occurs or does not occur in the future, including executory contracts as defined in IAS 37, both recognised and unrecognised are disclosed if they are with a related party"], ["2014-treasury-dec-PU1632_Sustainability_Reporting_Guidance.txt", " It is for this reason that they have been included as part of the minimum requirements for public sector reporting"], ["2014-treasury-dec-FRAB__120__07_-_Annex_C_-_FT_ARM_14-15.txt", " 4 Summary of key changes for 201415 "], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " Step 1 Determine the amount of the notional pre-April 2015 gain or loss"], ["2014-treasury-dec-EEA_Accounts_2013-14_-_web.txt", " Scope of responsibility 1"], ["2014-treasury-dec-PESA_2014_-_print.txt", " It asks departments and devolved administrations to apportion that spending between countries and regions following guidance issued by the Treasury"], ["2014-treasury-dec-FSCS_annual_report_2014_web.txt", " A financial asset has been recognised in respect of amounts due from levy payers in the Deposits class to fund the costs of resolution"], ["2014-treasury-dec-main_supply_estimates_2014_2015_print.txt", " This is an unexpected consequence of the Environmental Information Regulations 2004"], ["2014-treasury-dec-Tyne_Dock__Holborn__Enterprise_Park_ECA.txt", "3m  Winch  U SQ  13  15"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", " The increase is due to FSCS being audited by the NAO for the first time in 2013-14"], ["2014-treasury-dec-PESA_2014_-_print.txt", "5 Education not definable by level 9"], ["2014-treasury-dec-PU1616_OTS_employee_benefits_final_report.txt", "20 There will also be reduced administration for HMRC as it will no longer have to devote any resources in the processing of form P9Ds in relation to lower paid employees"], ["2014-treasury-dec-supplementary_estimates_and_new_estimates_2013_14_120214_correction.txt", " Employment Tribunals - MoJ is currently defending a number of Employment Tribunal claims at various stages"], ["2014-treasury-dec-main_supply_estimates_2014_2015_web.txt", "  Unquantifiable  The Police Information Technology Organisation Home Office provides BIS with access to data from the Police National Computer PNC"], ["2014-treasury-dec-draft_banking_reform_pensions_regulations_july_2014.txt", " 6 No ring-fenced body may, after its due date, continue to be, or become, a party to an arrangement under which it is liable for the whole or part of the pension liabilities of its whollyowned subsidiary, or a wholly-owned subsidiary of a ring-fenced body which is in the same group as the ring-fenced body, unless the liabilities in question relate to a multi-employer scheme which satisfies condition A in paragraph 3 or condition B in paragraph 4"], ["2014-treasury-dec-Russia.txt", " GenderMale Listed on 12092014 Last Updated 31122020 Group ID 13115"], ["2014-treasury-dec-44369_Cm_8958_print_ready.txt", "  Target implementation date 2015"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", "  25  30  35  5 For subsection 4 substitute 4  The Treasury may by regulations make provision a excluding exchange gains or losses of a specified description from subsection 1, b requiring exchange gains or losses of a specified description to which subsection 1 does not apply to be brought into account in specified circumstances,  40  45  237  26  Consultation draft Schedule 1  Loan relationships and derivative contracts Part 2  Derivative contracts Amendments of Part 7 of CTA 2009  c  d 4ZA  as to the way in which, including the currency by reference to which, any exchange gains or losses to be brought into account as a result of provision made under paragraph b are to be calculated, and as to the way in which any such exchange gains or losses are to be brought into account"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", " HM Treasury recognises the expected cost of future pension liabilities in a systematic and rational basis over the period during which it benefits from employees\u2019 services by payment to the PCSPS of amounts calculated on an accruing basis"], ["2014-treasury-dec-elps_annex_final.txt", " A policyholder must hold an eligible policy to be considered for a Scheme payment"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_print.txt", "  A nationwide service  Efficiency and effectiveness  55  56  The Money Advice Service Annual Review, Directors\u2019 Report and Financial Statements 201314  Efficiency and effectiveness Evaluating our service We aim to measure the effectiveness of our service in terms of the impact it has on our customers and how it helps them to manage their finances better"], ["2014-treasury-dec-37630_Budget_2014_Web_Accessible.txt", " The government is also interested in exploring options for venture capital reliefs to apply where investments are in the form of convertible loans, and will be considering this as part of a wider consultation and evidence gathering exercise over summer 2014"], ["2014-treasury-dec-supplementary_estimates_and_new_estimates_2013_14_120214_correction.txt", "72  11,966,224 2,000  5,794,520 117  48"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_web.txt", " We know that we cannot do all this on our own"], ["2014-treasury-dec-Wales_Bill_Command_Paper_-_Welsh.txt", " Mae Bil Cymru hefyd yn cynnwys per lle gall Llywodraeth y DU amrywio\u2019r trothwy cyffredinol i fyny ac i lawr ond nid o dan y 500 miliwn cychwynnol drwy fwy o ddeddfwriaeth sylfaenol"], ["2014-treasury-dec-39796_Cm_8847_Print_Ready.txt", " Recommendation The SLC must deliver on its promises to improve its online services to borrowers and to stop using premium-rate phone lines in the new financial year"], ["2014-treasury-dec-Country_and_Regional_Analysis_November_2014_Combined.txt", "6 Subsidiary services to education 9"], ["2014-treasury-dec-Partnerships_Salaried_member_rules.txt", " In order to become a member, P needs to invest in the LLP"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", " Asset transactions between NHS bodies must be dealt with as non-cash transfers, accounted for under the absorption accounting methodology where these are in connection with a transfer of functions or machinery of Government change"], ["2014-treasury-dec-FRAB__120__07_-_Annex_C_-_FT_ARM_14-15.txt", "8  The annual report should describe the process followed by the council in relation to appointments of the chairperson and non-executive directors"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " The authorised officer may decide to accept or reject the request for withdrawal, but if they do the latter they must give their reasons"], ["2014-treasury-dec-140805_HMT_to_Govt_Actuary_Letter.txt", " These amendments will ensure that the drafting of the Directions is in line with the Public Service Pensions Act 2013, and deliver the Treasury\u2019s policy intention that only DB schemes are to be treated as connected schemes for the purpose of scheme valuations"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " The rate of the charge will depend on how the individual takes their benefits"], ["2014-treasury-dec-Notice_Russia_210621.txt", "ukgovernmentcollectionsfinancial-sanctions-regime-specificconsolidated-lists-and-releases 9"], ["2014-treasury-dec-Govt_NC13_and_NS_5_pension_flexibility_further_amendments.txt", " New paragraph 1A1 of Schedule 29 removes the condition that a PCLS must be paid no more than six months before the member becomes entitled to the connected pension when paragraph 1A applies"], ["2014-treasury-dec-OLD_complete_v3.txt", " TIIN Legislation was introduced in Finance Act 2014 to change the basis of uprating income tax to the Consumer Prices Index"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", "1  Impairment losses on loans and advances  HM Treasury\u2019s accounting policy for losses arising on financial assets classified as loans and receivables is described in note 1"], ["2014-treasury-dec-PU1616_OTS_employee_benefits_final_report.txt", " The question is simply that applying NICs to the benefit will potentially require   a value to be found for NICs purposes presumably the same value as for income tax and    the value and thus NICs charge would have to be found on a weeklymonthly basis rather than on an annual basis"], ["2014-treasury-dec-BRRD_impact_assessment_revised.txt", " Measures in this directive would be expected to lead to a material reduction in this cost"], ["2014-treasury-dec-FRAB__119__08_-_Annex_F_Chapter_05_Form_and_content__2013-14.txt", " Illustrative pro-forma financial statements are provided on this manual's dedicatedthe 1 gov"], ["2014-treasury-dec-PESA_2014_-_print.txt", " Social protection  140\u2003\u2003 Public Expenditure Statistical Analyses 2014  100 100 100 100 100 100 100 100 100  100 100  100 100  100  77 75 81 102 80 83 77 81 85  82 207  185 182  100  77  75  81  102  80  83  78  82  85  82 204  183  180  100  Yorkshire and the Humber  East Midlands  West Midlands  East  London  South East  South West  England Scotland  Wales  Northern Ireland  UK identifiable expenditure  186  Northern Ireland  North West  179  Wales  100  85 177  England Scotland  100  79  South West  100  83  South East  UK identifiable expenditure 2011-12 North East  83  London  100 100  77  East  181 188  89  West Midlands  100 99  116  East Midlands  84 179  72  Yorkshire and the Humber  of which public and common services  100 100 100 100 100 100 100 100 100  87  of which international services  84 86 71 116 89 76 83 82 79  84  North West  1"], ["2014-treasury-dec-survivor-benefits-in-occupational-pension-schemes-annex-b.txt", " of members Total current Average age Member pension bn Pensioners 19 000s Males  105  1"], ["2014-treasury-dec-IFRS_16_Application_Guidance_December_2020.txt", " All entities must apply the recognition and measurement exemption for shortterm leases in accordance with IFRS 16 paragraphs 6-8"], ["2014-treasury-dec-FRAB__119__08_-_Annex_G1_-_DEPARTMENT_YELLOW_2013-14.txt", " Staff numbers and related costs Staff costs comprise  Permanently employed staff  Others  Ministers  Special advisers  201X-1Y  201W-1X  000  000  Total  Total  Wages and salaries Social security costs Other pension costs Sub Total Less recoveries in respect of outward secondments Total net costs  Of which  Charged to Administration budgets  Charged to Programme budgets  Charged to Capital budgetsTot al  Total  Core department Agencies Other designated bodies Total  Of the total, 000 has been charged to capital NB The following text is written in the context of membership of the Principal Civil Service Pension Scheme"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", " 119 Chapter 4 Annex 8 - IFRIC 12 further information "], ["2014-treasury-dec-freedom_and_choice_in_pensions_web_210314.txt", " Funded defined benefit pension schemes play a particularly important role in funding long-term investment in the UK economy, and UK pension funds are major investors in longer term UK assets"], ["2014-treasury-dec-Russia.txt", " Organisation Name SO-CALLED DONETSK PEOPLE'S REPUBLIC a"], ["2014-treasury-dec-BRRD_impact_assessment_revised.txt", " The Bank of England can use these powers to transfer some or all of a business into a bridge institution"], ["2014-treasury-dec-promoters_of_tax_avoidance_schemes_amendment_of_return_to_take_account_of_relevant_judicial_rulings_and_dotas.txt", " Notification of the promoter reference number will enable HMRC to track taxpayers who have used the monitored promoter\u2019s products and to target their compliance efforts accordingly"], ["2014-treasury-dec-FRAB__120__07_-_Annex_C_-_FT_ARM_14-15.txt", "19 Section 409 of the Companies Act 2006, together with regulation 7 and Schedule 4 of the Large and Medium-Sized Companies and Groups Accounts and Reports Regulations 2008 SI 2008410, requires the disclosure of certain information in respect of subsidiaries and associates"], ["2014-treasury-dec-main_supply_estimates_2014_2015_print.txt", "  623  Security and Intelligence Agencies  Main Estimates, 2014-15  624  Cabinet Office Civil Superannuation  Main Estimates, 2014-15  Cabinet Office Civil Superannuation Introduction 1"], ["2014-treasury-dec-Stamp_Duty_15.txt", " Now you will only pay the rate of tax on the part of the property price within each tax band  like income tax"], ["2014-treasury-dec-OOTLAR_19_March_2014__1_.txt", " Should a small business decide to make use of BPRA it will be subject to the same rules as any other business"], ["2014-treasury-dec-Cm_8869_Scotland_Analysis.txt", " With England, Wales and Northern Ireland, Scotland has played its part in the world\u2019s greatest family of nations, and makes an enormous contribution to the political life and economic prosperity of the UK"], ["2014-treasury-dec-Final_IA_-_ring-fencing_and_depositor_preference.txt", "  NO SECURITY LABEL 35"], ["2014-treasury-dec-EU_finances_2014_final.txt", "4 Analysis of Net Expenditure by EU Scheme 2011-12 restated Agricultural Policy Funding  European Social Fund  European Regional Development Fund  Other  Total  000  000  000  000  000  3,695,178  470,955  574,501  33,343  4,773,977  Total disallowances provided for  -90,049  -1,696  0  -902  -92,647  Total disallowances released  1,300  0  21,398  119  22,817  Total foreign exchange gainslosses restated  3,798  4,727  19,215  -175  27,565  0  20  -18,083  0  -18,063  3,610,227  474,006  597,031  32,385  4,713,649  Gross expenditure in the United Kingdom  Total withdrawn from EU claim restated Net expenditure reimbursable by EU  Table D"], ["2014-treasury-dec-Modernising_the_taxation_of_corporate_debt_and_derivative_contracts.txt", " 2 In subsection 1, for section 3073 substitute section 306A1"], ["2014-treasury-dec-MCD_draft_regulations.txt", " 2 The granting, intermediating or provision of advisory services on consumer buy-to-let mortgage contracts and, where appropriate the provision of ancillary services must be based on a information about the consumer\u2019s circumstances b any specific requirement made known by the consumer c reasonable assumptions about risks to the consumer\u2019s situation over the term of the contract d where the activity is the provision of advisory services, the information set out in paragraph 13 and e information on the typical rental levels and rental demands within the property\u2019s locality and the impact of future interest rate rises, rental voids, rental arrears and typical letting costs"], ["2014-treasury-dec-44695_Autumn_Statement__Print_ready_.txt", "1  Cyclically-adjusted net borrowing  4"], ["2014-treasury-dec-36048_Cm_8774.txt", "2 The department reorganised its rail functions into a new Rail Group in January 2013 to ensure better decision making, governance and assurance"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", "18 In my previous Reports11, I have noted that in determining the boundary for the whole of government, the Treasury has adopted the classifications of public bodies used by the Office for National Statistics ONS, rather than apply accounting standards which require including bodies that are subject to government control, and define control as the power to govern the financial and operating policies of an entity so as to obtain benefits from its activities\u2019"], ["2014-treasury-dec-44695_Accessible.txt", "127 Small Business Rate Relief SBRR  The government will extend the doubling of SBRR for a further year from 1 April 2015"], ["2014-treasury-dec-PU1632_Sustainability_Reporting_Guidance.txt", " incl waste disposal contracts, specialist waste arising and the purchase of licenses for waste and expenditure against each of the additional three categories b to d opposite"], ["2014-treasury-dec-elps_annex_final.txt", "    Equitable Life annuity payment data validation using the actual Equitable Life bonus rates, the annuity payments are calculated and compared to the actual annuity payment data"], ["2014-treasury-dec-PESA_2014_-_print.txt", "2 shows the budgetary information in Table 8"], ["2014-treasury-dec-Govt_NC13_and_NS_5_pension_flexibility_further_amendments.txt", " This ensures that no part of this further sum can be paid tax free where a tax-free lump has already been paid in connection with all the sums and assets that make up the further sum"], ["2014-treasury-dec-PU1643_Charter_budget_responsibility_update_web.txt", "4 The duty feeds directly into the Treasury\u2019s fiscal objective to deliver sound and sustainable public finances"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " Subsection 4 amends section 1123b TIOPA so that where a deduction has been given to a person for foreign tax and a payment by reference to that tax is made by a tax authority to the person, to a connected person or another person who has entered into a scheme to receive the payment, the amount of the deduction is to be reduced accordingly"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", " Under the programme, the Bank made a loan to BEAPFF, backed by a claim on the Bank\u2019s balance sheet"], ["2014-treasury-dec-44695_Autumn_Statement__Print_ready_.txt", "3 Total Managed Expenditure1  billion 2013-14 2014-15 2015-16 2016-17 2017-18 2018-19  2019-20  CURRENT EXPENDITURE Resource AME  319"], ["2014-treasury-dec-PU1616_OTS_employee_benefits_final_report.txt", " We therefore recommend that consideration is given to such an exercise, the objective being to modernise the rules and improve consistency"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", "5 The rate of duty for aqua methanol set aside for use or used as fuel for any engine, motor or other machinery is set at 7"], ["2014-treasury-dec-FRAB_121_03_mid_year_reporting.txt", " HM Treasury 19 June 2014  Page 5 of 5  "], ["2014-treasury-dec-FRAB__119__08_-_Annex_G4_-_MAGENTA_PENSION_SCHEME_2013-14.txt", " These are to  ensure sustainable public finances that support confidence in the economy, promote intergenerational fairness, and ensure the effectiveness of wider government policy and  support and improve the effectiveness of monetary policy in stabilising economic fluctuations"], ["2014-treasury-dec-supplementary_estimates_and_new_estimates_2013_14_120214_correction.txt", " Maximum potential liabilities under this intervention are considered unquantifiable"], ["2014-treasury-dec-44695_Accessible.txt", "  3  Includes reduced liability company tax credits"], ["2014-treasury-dec-PU1738_print_CMYK.txt", "  Source Office for Budget Responsibility and HM Treasury  3"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", " NSI products are a range of secure savings and investments primarily bonds offered to the public, that are backed by the Exchequer"], ["2014-treasury-dec-Diverted_Profits_Tax.txt", "Diverted profits tax Who is likely to be affected Large multinational enterprises with business activities in the UK who enter into contrived arrangements to divert profits from the UK by avoiding a UK taxable presence andor by other contrived arrangements between connected entities"], ["2014-treasury-dec-FSCS_annual_report_2014_print.txt", " This approach recognises that financial statements are rarely absolutely correct, and that an audit is designed to provide reasonable, rather than absolute, assurance that the financial statements are free from material misstatement or irregularity"], ["2014-treasury-dec-South_Sudan__1_.txt", " POB Aweil, SudanSouth Sudan a"], ["2014-treasury-dec-FRAB__120__03_-_Accounting_for_Schools_and_Code_Addendum.txt", " Subject to FRAB\u2019s views on the Addendum included in the Annex, FRAB is requested to delegate approval of the Addendum to the FRAB Chair"], ["2014-treasury-dec-39796_Cm_8847_Accessible.txt", " This is the Government response to the Committees report"], ["2014-treasury-dec-PU1616_OTS_employee_benefits_final_report.txt", "37 However, it is certainly the case that some FREs are very small and give very modest amounts of tax benefit"], ["2014-treasury-dec-main_supply_estimates_2014_2015_web.txt", "  Financial Assistance Scheme FAS Regulations came into force in April 2010 enabling the transfer to Government of FAS qualifying Unquantifiable pension scheme assets and their associated pension liabilities"], ["2014-treasury-dec-OLD_complete_v3.txt", "  125  Corporation tax preventing abuse of late-paid interest rules Who is likely to be affected Companies subject to corporation tax which are party to loans or deeply discounted securities from connected creditors in certain overseas territories"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", "244 Greater Cambridge  The government has confirmed a Gain Share deal with Greater Cambridge, providing 100 million over 5 years 2015-16 to 2019-20 to fund local infrastructure"], ["2014-treasury-dec-Minute_of_Gov-Chx_meeting_Jan_30_2014.txt", " The Governor noted that UK banks had made substantial progress in implementing plans agreed with the Prudential Regulation Authority PRA to reduce capital shortfalls identified in work following an FPC recommendation in March 2013"], ["2014-treasury-dec-36048_Cm_8774.txt", "1 million in Citi Tier 1 account, which is not included above"], ["2014-treasury-dec-OOTLAR_19_March_2014__1_.txt", " A consultation will be carried out on implementation prior to the commencement of the main change in April 2015"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", " However, increases in debt of this magnitude are consistent with experience of the effect of economic downturns on public borrowing"], ["2014-treasury-dec-Country_and_Regional_Analysis_November_2014_Combined.txt", " General public services 1"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " 5 If at the completion of the disposal the conditions in subparagraph 4 have not been met, the works are taken not to have affected the building\u2019s suitability for use as a dwelling at any time before the disposal"], ["2014-treasury-dec-FRAB__119__08_-_Annex_F_Chapter_05_Form_and_content__2013-14.txt", " Entities shall also disclose expenditure in respect of the service charges under PFI contracts, the individual components of non-cash items, and an analysis of other significant expenditure items"], ["2014-treasury-dec-PU1638_policy_costings_bud_2014_with_correction_slip.txt", "  Primary Threshold Lower Profits Limit  CPI rounded down to the nearest 1pw5pa"], ["2014-treasury-dec-Wales_Bill_-_Impact_Assessment_-_Report_Stage_-_Final_10_6_14_pdf.txt", "  10  REFERENDUM Problem under consideration How should the approval of the Welsh electorate be sought for the devolution of income tax powers to the Welsh Government Policy objective The Government wishes to ensure that the people of Wales have agreed to the devolution of income tax powers"], ["2014-treasury-dec-SDPR_Update_September_2014___published_as_Clarifications_.txt", "11  After Paragraph 5"], ["2014-treasury-dec-Modernising_taxation.txt", "  8  In section 4703 omit 5,"], ["2014-treasury-dec-Diverted_Profits_Tax.txt", " DETAILS OF THE CLAUSE 2"], ["2014-treasury-dec-Public_Spending_Statistics_July_2014_consolidated_revised.txt", "  ANNUALLY MANAGED EXPENDITURE   Net public service pensions increased by 1"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " Section 1 of the Vehicle Excise and Registration Act 1994 VERA provides for the charging of Vehicle Excise Duty VED in respect of mechanically propelled vehicles and Schedule 1 of VERA sets out the rates of duty"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " Clause 191 makes provision for these changes to come into effect on the dates specified"], ["2014-treasury-dec-elps_main_doc_final.txt", "3 The Government has designed the Scheme around the principles of fairness, transparency and simplicity"], ["2014-treasury-dec-Country_and_Regional_Analysis_November_2014_Combined.txt", " Social protection  88 86 92 116 91 94 87 92 96 93 243 214 214 115  84 83 89 113 88 91 84 89 93 90 240 211 211 112  3 3 3 3 3 3 3 3 3 3 3 3 3 3  1 1 1 1 1 1 1 1 1 1 1 1 0 1  498 498 452 380 433 355 755 366 375 467 514 462 794 480  539 501 522 475 436 528 818 390 453 525 1,001 806 893 589  111 83 83 78 73 44 96 44 57 71 174 138 156 86  47 37 39 42 32 68 62 57 38 48 63 33 40 49  68 56 61 48 61 40 58 34 34 50 55 53 87 51  88 49 78 97 64 97 6 53 132 67 183 237 277 91  225 275 260 210 207 279 597 203 191 289 526 345 332 312  129 286 122 114 110 121 138 141 178 153 246 196 146 163  200 105 115 111 107 86 252 90 102 129 306 195 530 159  2,084 1,985 1,843 1,666 1,889 1,578 2,469 1,646 1,646 1,879 2,086 1,983 2,005 1,905  113 99 104 84 110 80 180 89 95 108 231 211 229 127  1,370 1,377 1,422 1,278 1,388 1,265 1,612 1,232 1,227 1,359 1,414 1,442 1,540 1,373  4,166 3,983 3,712 3,576 3,783 3,456 3,605 3,342 3,720 3,662 3,923 4,210 4,320 3,729  9,187 8,921 8,384 7,801 8,348 7,566 9,918 7,389 7,892 8,376 9,965 9,720 10,673 8,640  108 92 77 105 78 93 104 89 90 92 219 207 211 112  105 89 74 102 75 91 101 87 87 90 216 204 208 109  3 3 3 3 3 3 3 3 3 3 3 3 3 3  1 1 1 1 1 1 1 1 1 1 1 1 1  484 486 441 378 421 334 724 359 368 453 515 455 767 467  462 442 494 400 421 450 652 398 424 467 1,034 703 868 537  73 63 59 48 59 36 44 40 43 50 175 126 158 67  45 42 43 42 35 70 64 61 44 51 62 36 43 51  69 54 60 46 56 37 53 31 32 47 51 51 84 48  75 44 71 93 59 94 12 59 118 64 173 139 271 83  199 240 261 170 211 213 479 207 187 254 573 350 311 287  113 315 111 113 99 132 125 134 174 152 255 211 140 163  171 112 106 111 97 89 278 86 84 129 303 203 450 156  2,137 2,076 1,887 1,715 1,955 1,604 2,429 1,670 1,700 1,916 2,124 1,952 2,108 1,940  121 95 110 91 105 84 227 90 87 116 249 203 254 135  1,355 1,373 1,401 1,320 1,374 1,275 1,588 1,241 1,216 1,356 1,445 1,373 1,562 1,370  4,322 4,113 3,839 3,721 3,911 3,599 3,657 3,478 3,884 3,787 4,131 4,364 4,501 3,864  9,274 9,105 8,466 7,954 8,461 7,663 9,785 7,547 8,029 8,468 10,275 9,671 10,859 8,746  1"], ["2014-treasury-dec-FRAB__120__07_-_Annex_C_-_FT_ARM_14-15.txt", " All NHS foundation trusts should make this submission, including if the previous audited submission was as laid before Parliament"], ["2014-treasury-dec-Govt_NC13_and_NS_5_pension_flexibility_further_amendments.txt", " Paragraph 15 provides that the amendments made by paragraphs 1 to 12 of this Schedule are treated as coming into force on 19 March 2014"], ["2014-treasury-dec-AS2014_policy_costings_final.txt", " 2 2014-15 is not covered by the welfare cap"], ["2014-treasury-dec-FSCS_annual_report_2014_print.txt", " Carrying amount As at As at 31 March 31 March 2014 2013 \u2019000 \u2019000  As at 1 April 2012 \u2019000  As at 31 March 2014 \u2019000  Fair values As at 31 March 2013 \u2019000  As at 1 April 2012 \u2019000  Financial assets Recoveries receivable in respect of Specified Deposit Defaults  16,451,520 16,556,240 17,183,880 13,137,975 13,298,535 13,537,246  Financial assets Loans  16,590,877 17,246,285 17,954,032 18,390,626 17,577,355 18,056,098  The difference between the fair values of recoveries receivable in respect of the SDDs and loans is predominantly attributable to the present value of the interest payable on the loans, which will be paid by levy payers in the Deposits class"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", "92 This is further supported by independent assurances through the work of the Non Executive Board Members, internal and external audit and other bodies such as the Office of the Civil Service Commissioners"], ["2014-treasury-dec-Country_and_Regional_Analysis_November_2014_Combined.txt", " Education  76 44 71 94 60 93 11 59 119 64 180 145 292 84  8"], ["2014-treasury-dec-44695_Accessible.txt", " This will enable a further auction of mobile broadband spectrum to support the growth in demand for next generation mobile services, through the rollout of 4G and preparation for 5G services"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", " In return, the government pays an  Year ended 31 March 2013  216  Whole of Government Accounts  annual charge over the lifetime of the contract, which is typically 25-30 years"], ["2014-treasury-dec-44695_Autumn_Statement__Print_ready_.txt", " Historical revisions to the National Accounts show UK GDP exceeded its pre-crisis peak in the third quarter of 2013, 9 months earlier than previously estimated"], ["2014-treasury-dec-10460-001_National_Loans_Fund_Account.for_web.txt", " In November 2013 the Bank of England and HM Treasury announced changes to re-focus the scheme towards supporting business lending"], ["2014-treasury-dec-FRAB__119__08_-_Annex_G4_-_MAGENTA_PENSION_SCHEME_2013-14.txt", "1 - Reconciliation of net resource outturn to net expenditure Income payable to the Consolidated Fund Other provide details  Note Total resource outturn in Statement of Parliamentary Supply  201X-1Y  201W-1X  000  000  Outturn  Outturn  Budget Non-Budget  Net Resource Outturn  Add  Non-supply Expenditure Prior Period Adjustments  Less  Income payable to the Consolidated Fund Prior Period Adjustments  Net Expenditure in Consolidated Statement of Comprehensive Net Expenditure  An explanation should be provided of any adjustments made"], ["2014-treasury-dec-Final_IA_-_ring-fencing_and_depositor_preference.txt", " The key inputs to the NiGEM model are the changes in banks capital ratios and incremental funding, operational and transitional costs"], ["2014-treasury-dec-FRAB__119__08_-_Annex_G4_-_MAGENTA_PENSION_SCHEME_2013-14.txt", " Annual compensation payments pre-funded by employers This analysis will only be required where there are or have been arrangements whereby employers could prefund some or all of their liabilities in respect of compensation payments and are showing amounts as liabilities on the Statement of Financial Position"], ["2014-treasury-dec-supplementary_estimates_and_new_estimates_2013_14_120214_correction.txt", "  993  250 to 750  NON STATUTORY The Department has around 230 cases managed by Treasury Solicitors with associated potential adverse costs  574  The Department has made a commitment to fund pension deficits on certain Arms Length Bodies"], ["2014-treasury-dec-Treasury_minutes_web.txt", "1  The Government agrees with the Committee\u2019s recommendation"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", " On sale of the asset, any remaining balance in the revaluation reserve is released to the Statement of Revenue and Expenditure"], ["2014-treasury-dec-131217_Letter_and_annexes_from_Govt_Actuary_to_HMT_2.txt", " These and a number of other important limitations of this letter are set out in Annex F"], ["2014-treasury-dec-39796_Cm_8847_Accessible.txt", " This is the Government response to the Committees report"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " New section 55A introduces the new provisions and provides that the transferred allowance is given effect as a deduction from an individual's income tax liability"], ["2014-treasury-dec-Social_investment_tax_relief__SITR__draft_guidance.txt", " Finally, there are requirements as to how the social enterprise must use the monies raised from the making of the investment"], ["2014-treasury-dec-10460-001_National_Loans_Fund_Account.for_web.txt", " Fair values are included for disclosure purposes only"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " New section 11A5 and 6 makes new section 6A subject to section 13 of ITA and other cases where income may be charged at a different rate"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", " This information is subject to audit  h  Salaries and other remuneration in tabular format see detail at Annex1  i  Details of compensation payable to former senior managers this information is subject to audit"], ["2014-treasury-dec-AS2014_policy_costings_final.txt", "ukdocopen-governmentlicenceversion2 or write to the Information Policy Team, The National Archives, Kew, London TW9 4DU, or e-mail psinationalarchives"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", " Other more minor reductions and any increases in the valuations are adjusted through the Available for Sale reserve"], ["2014-treasury-dec-PESA_2014_-_print.txt", "37 This line does not reflect changes to the pension provision on the balance sheet resulting from changes in the actuarial assumptions made about the future for example life expectancy, pay growth, inflation etc"], ["2014-treasury-dec-MCD_draft_regulations.txt", " 6 In this paragraph annual percentage rate of charge means the total cost of the credit to the borrower, expressed as an annual percentage of the total amount of credit, where applicable, including the costs referred to in sub-paragraph 2 and equates, on an annual basis, to the present value of all future or existing commitments drawdowns, repayments and charges agreed by the lender and the borrower total amount of credit means the ceiling or total sums made available under the consumer buy-to-let mortgage contract total cost of credit to the borrower means all the costs which the borrower is required to pay in connection with the credit agreement and which are known to the lender, including the matters referred to in sub-paragraph 7 but excluding the costs referred to in sub-paragraph 8"], ["2014-treasury-dec-PU1616_OTS_employee_benefits_final_report.txt", "1 For income tax, the current legislation relating to travel and subsistence has been in place since 1998 and is set out at Part 5 Chapter 2 of the Income Tax Earnings and Pensions Act 2003"], ["2014-treasury-dec-Partnerships_Salaried_member_rules.txt", " It includes   a fixed sum such as a salary    payment on a piece work basis - by the number of units produced or jobs done see sub-section 2"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", "  The duty incentive for aqua methanol will be reviewed at Autumn Statement 2016"], ["2014-treasury-dec-Russia.txt", " He is a co-founder of the so-called Ozero Dacha, a co-operative society bringing together an influential group of individuals around President Putin"], ["2014-treasury-dec-Govt_NC6_exclusion_of_incentivised_electricity_or_heat_generation_activities.txt", "  8 9  FINANCE BILL 2014 NEW CLAUSE 6  EXPLANATORY NOTE  NEW CLAUSE 6 EXCLUSION OF INCENTIVISED ELECTRICITY OR HEAT GENERATION ACTIVITIES"], ["2014-treasury-dec-Public_Spending_Statistics_July_2014_consolidated_revised.txt", "8 Capital budgets, 2009-10 to 2013-14  Capital DEL by departmental group Education NHS Health Transport CLG Communities CLG Local Government Business, Innovation and Skills Home Office Justice Law Officers' Departments Defence Foreign and Commonwealth Office International Development Energy and Climate Change Environment, Food and Rural Affairs Culture, Media and Sport Work and Pensions Scotland Wales Northern Ireland Chancellor's Departments Cabinet Office Small and Independent Bodies Total capital DEL Capital departmental AME by departmental group NHS Health Transport CLG Communities CLG Local Government Business, Innovation and Skills Defence International Development Energy and Climate Change Environment, Food and Rural Affairs Culture, Media and Sport Work and Pensions Scotland Wales Northern Ireland Chancellor's Departments 1 Small and Independent Bodies Total capital departmental AME Total capital budget  2009-10 outturn  2010-11 outturn  2011-12 outturn  2012-13 outturn   million 2013-14 outturn  7,442 5,182 8,253 8,992 260 3,027 999 848 12 9,148 201 1,353 1,806 693 519 320 3,927 1,932 1,277 285 454 79 57,007  7,127 4,159 7,299 6,459 -67 2,103 739 530 8 9,265 155 1,559 2,014 568 580 368 3,284 1,751 1,192 211 432 78 49,816  5,043 3,771 7,686 3,821 -8 1,153 493 344 3 9,014 115 1,646 1,454 385 1,257 327 2,732 1,386 1,000 257 403 56 42,338  4,260 3,783 7,828 2,472 1 1,240 442 281 2 7,843 37 1,653 2,038 414 342 419 2,939 1,362 969 212 363 61 38,961  3,918 4,294 8,460 3,808 2,385 398 273 3 7,584 120 1,946 2,218 482 75 233 2,883 1,326 931 212 401 72 42,021  6 171 4,306 5 -337 1 875 123 160 202 430 38,668 -162 44,447 101,454  8 843 4,158 -78 1 719 132 151 209 396 -2,675 -100 3,764 53,581  -33 153 5,469 -10 -58 0 552 -12 167 244 588 -4,483 -52 2,525 44,864  -61 4 -4 6,129 -35 -6 -20 -1 448 -17 188 252 344 -3,591 -40 3,589 42,551  -70 13 4,675 -129 -497 -1 714 -134 336 306 425 -11,722 -34 -6,117 35,904  1 Transactions from 2009-10 onwards have been affected by financial sector interventions, see Box 2"], ["2014-treasury-dec-Country_and_Regional_Analysis_November_2014_Combined.txt", "1 Recreational and sporting services 8"], ["2014-treasury-dec-Wales_Bill_-_Explanatory_Notes_-_Report_Stage_-_Welsh_Language_Version_10_6_14_pdf.txt", "  Mae\u2019r Llywodraeth yn dymuno trafod y materion hyn  rhanddeiliaid perthnasol cyn penderfynu\u2019n derfynol ar y ffordd o drin gostyngiadau a mathau o incwm o\u2019r fath, a delio  materion o\u2019r fath, lle y bo\u2019n briodol, drwy wneud is-ddeddfwriaeth ar l  Mae\u2019r nodiadau hyn yn cyfeirio at Fil Cymru, fel y\u2019i cyflwynwyd yn Nh\u2019r Cyffredin ar 5 Mehefin 2014 Bil   cynnal y trafodaethau hynny"], ["2014-treasury-dec-FRAB__120__07_-_Annex_C_-_FT_ARM_14-15.txt", " If, at the time of the original impairment, an amount was transferred from the revaluation reserve to the income and expenditure reserve, an amount must be transferred back to the revaluation reserve when the impairment is reversed to avoid overstating the income and expenditure reserve"], ["2014-treasury-dec-FRAB__120__07_-_Annex_C_-_FT_ARM_14-15.txt", "  The information presented in the financial statements should be adequate for the needs of the key users of the financial statements"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " Paragraph 44 omits sections 454 and 455, which are superseded by the anti-avoidance provisions introduced by paragraph 45"], ["2014-treasury-dec-PESA_2014_-_print.txt", "  1972-73 1973-74 1974-75 1975-76 1976-77 1977-78 1978-79 1979-80 1980-81 1981-82 1982-83 1983-84 1984-85 1985-86 1986-87 1987-88 1988-89 1989-90 1990-91 1991-92 1992-93 1993-94 1994-95 1995-96 1996-97 1997-98 1998-99 1999-00 2000-01 2001-02 2002-03 2003-04 2004-05 2005-06 2006-07 2007-08 2008-09 2009-10 2010-11 2011-12 2012-13 2013-14 2014-15 2015-16  Nominal  billion 22"], ["2014-treasury-dec-PU1668_WGA_summary_report_revised_layout_4_page_spread_final.txt", " These included equity investments in banks, which are now classified to the public sector, as well as the creation of the Bank of England Asset Purchase Facility Fund"], ["2014-treasury-dec-Extension_of_Ring_Fence_Expenditure_Supplement.txt", "  7  The amount if any in the non-qualifying pool under section 3253 is reduced to nil and so ceases to exist under section 3254"], ["2014-treasury-dec-Partnerships_Mixed_membership_partnerships__Alternative_investment_fund_managers__Transfer_of_assets___income_Streams_through_partnerships.txt", "  19  The individual members meet the enjoyment conditions in relation to the sums allocated to their company"], ["2014-treasury-dec-Russia.txt", ", 15, building 2, Moscow, Russian Federation, 119019"], ["2014-treasury-dec-PU1616_OTS_employee_benefits_final_report.txt", " This is a longer term aim"], ["2014-treasury-dec-government_financial_reporting_manual_201314.txt", " The analysis should include the following information for each service where the full cost is over 1 million or more or is otherwise material in the context of the financial statements a  the financial objective  b  full cost  c  income Chapter 5, Page 16  Issue 2  FINANCIAL REPORTING MANUAL 2013-14  FORM AND CONTENT OF ANNUAL REPORT AND ACCOUNTS  d  surplus or deficit and  e  performance against the financial objective"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", " These have been reducing year on year as UKAR buys back these securities"], ["2014-treasury-dec-Wales_Bill_Command_Paper_-_English.txt", " Once this date has passed the resolution would not be able to be cancelled or amended"], ["2014-treasury-dec-Fuel_duty_-_aqua_methanol.txt", "1 In this Order the Act means the Hydrocarbon Oil Duties Act 1979 additive or extender means additive or extender comprised in section 6AG of the Act duty means excise duty engine means an engine, motor or other machinery comprised in section 6AG of the Act record means the motor fuels record governed by regulation 13 of the Biofuels and Other Fuel Substitutes Payment of Excise Duty etc"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " These serve to clarify that the scope of the provisions is restricted to cases where amounts would not otherwise be brought into account"], ["2014-treasury-dec-PU1624_final__web_.txt", " Any payment of such a grant requires specific Treasury approval"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", " In the course of normal business, WGA entities entered into arms-length banking transactions with these institutions"], ["2014-treasury-dec-PU1666_Help_to_Buy_mortgage_guarantee_scheme_quarterly_stats.txt", "  Introduction  2  Help to Buy mortgage guarantee  2  Monthly figures  3  Property value  3  Property type  4  Borrowers  5  Country and regional breakdown  7  Local authority breakdown  8  Background notes  10  Enquiries  12  Statistical enquiries HelpToBuyMortgageGuara nteeStatisticshmtreasury"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_print.txt", " Throughout the year we have focused particularly on reaching this target market through our communications  by sending mail-drops to postcodes with high densities of these groups, and by focusing our print, television, radio and outdoor campaigns to target these groups"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " Paragraph 62 amends the period of temporary increase in the AIA limit to 250,000 from two years beginning with 1 January 2013 to a period beginning with 1 January 2013 and ending with the specified date given by Paragraph 63 of 31 March 2014 for corporation tax purposes or 5 April 2014 for income tax purposes"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", " Disclosure of serious untoward incidents 2"], ["2014-treasury-dec-survivor-benefits-in-occupational-pension-schemes.txt", "3 With the introduction of civil partnerships in 2005 and the extension of marriage to same sex couples in 2014, most public service schemes calculate survivor benefits for surviving civil partners and surviving same sex spouses on the same basis as they do for men who survive their female spouse, only taking into account service since 6 April 1988 10 "], ["2014-treasury-dec-supplementary_estimates_and_new_estimates_2013_14_120214_correction.txt", " The following individuals are responsible for the expenditure within this Estimate Accounting Officer  Sir Nicholas Macpherson KCB  Additional Accounting Officers  Robert Stheeman for Section B  In accordance with Chapter 3 of Managing Public Money issued by the Treasury, the following individuals are NDPB Accounting Officer appointments ALBNDPB Accounting Officers Jim O'Neil Indra Morris Robert Chote Adam Lawrence Caroline Rookes Mark Neale Sir Alan Reid KCVO Richard Banks Richard Banks Sir Nicholas Macpherson KCB  United Kingdom Financial Investments Limited Office of Tax Simplification Office for Budget Responsibility Royal Mint Advisory Committee on the design of coins Money Advice Service Financial Services Compensation Scheme The Royal Household United Kingdom Asset Resolution Limited UKAR Corporate Services Limited Help to Buy HMT Limited  Sir Nicholas Macpherson KCB has personal responsibility for the proper presentation of the department's resource accounts and their transmission to the Comptroller  Auditor General, and is also responsible for the use of public money and stewardship of assets"], ["2014-treasury-dec-44695_Accessible.txt", "1 International comparison of GDP 115  GDP, level indexed to 100 at 2010 Q1  110 105 100 95 90  85 2008  2009  2010  2011  Canada Japan  France  Germany  UK  US  Source Organisation for Economic Co-operation and Development"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " 2008753 provides that references to hydrocarbon oil and to the duty on hydrocarbon oil in section 20AA1a are to be construed as including references to biodiesel and bioblend and to the duty on biodiesel and bioblend"], ["2014-treasury-dec-Public_Service_Pensions_Valuations_and_Employer_Cost_Cap_Directions_2014_archived_version.txt", " The Firefighters\u2019 Pension Scheme Order 1992, insofar as this Order applies to fire and rescue workers in England 2"], ["2014-treasury-dec-PU1616_OTS_employee_benefits_final_report.txt", " However, a major disadvantage to this approach is illustrated in the box below"], ["2014-treasury-dec-PESA_2014_-_print.txt", "1 Total identifiable expenditure on services by country and region, 2008-09 to 2012-13  100  95 5  81 14  2008-09 outturn  100  98 2  80 9 5 3  2008-09 outturn 4 12 8 6 9 8 14 12 7  100  95 5  83 12  2009-10 outturn  100  97 3  79 9 5 3  2009-10 outturn 4 11 8 6 8 8 14 11 7  100  97 3  79 9 5 3  100  97 3  79 9 5 3  2012-13 outturn 4 11 8 6 8 8 14 12 8  100  95 5  82 13  2010-11 outturn  National Statistics  100  95 5  81 14  2011-12 outturn  100  100 0  86 14  2012-13 outturn  As a per cent of Total Managed Expenditure  100  97 3  79 9 5 3  2010-11 outturn 4 11 8 6 8 8 14 11 7  2011-12 outturn 4 11 8 6 8 8 14 11 8  As a per cent of identifiable expenditure National Statistics  Public Expenditure Statistical Analyses 2014\u2003\u2003 115  7,911 9,332 8,955 9,996  8,142  England Scotland Wales Northern Ireland  UK identifiable expenditure  North East North West Yorkshire and the Humber East Midlands West Midlands East London South East South West  2008-09 outturn 8,930 8,551 7,889 7,385 7,972 7,116 9,097 7,070 7,413  8,718  8,498 9,841 9,504 10,506  2009-10 outturn 9,547 9,122 8,470 7,964 8,446 7,808 9,876 7,514 7,956  8,735  8,508 9,868 9,612 10,572  2010-11 outturn 9,583 9,171 8,490 7,970 8,437 7,830 9,809 7,554 7,956  National Statistics  8,631  8,368 9,941 9,710 10,665  2011-12 outturn 9,189 9,003 8,467 7,937 8,356 7,689 9,439 7,440 8,013  8,788  8,529 10,152 9,709 10,876  2012-13 outturn 9,419 9,252 8,610 8,118 8,498 7,865 9,435 7,638 8,219   per head  100  97 115 110 123  2008-09 outturn 110 105 97 91 98 87 112 87 91  Table 9"], ["2014-treasury-dec-FEMR_Recommendations_on_additional_financial_benchmarks_to_be_brought_into_UK_regulatory_scope_logo.txt", "  A framework of legislation for financial market benchmarks was introduced in the UK in the wake of  the LIBOR misconduct scandal"], ["2014-treasury-dec-Black_Country_Gasholders_site.txt", "8m 21  27 SP  45  46  231  48  121"], ["2014-treasury-dec-FSCS_annual_report_2014_web.txt", " Claims Management Companies CMCs Claims made through CMCs accounted for just over 44 per cent of all claims"], ["2014-treasury-dec-freedom_and_choice_in_pensions_print_210314.txt", " Nevertheless, the government believes in maximising freedom of investment options for retirement savings, wherever it is potentially feasible to do so"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " An authorised officer has 30 days to respond to the request and when considering whether or not to reject the request, takes into account the behaviour of the promoter while it was being monitored subsection 5, the promoter\u2019s likely future behaviour and its compliance with this Part"], ["2014-treasury-dec-main_supply_estimates_2014_2015_print.txt", " Licensing of software, use of NHS logo, settlement of legal claims, dividends and interest from loans and investments, intellectual property, research and development, prescription fraud charges, NHS prescriptions, dental and ophthalmic fraud charges"], ["2014-treasury-dec-FSR_Gov_Cx_June_2014.txt", "  The Governor said that the Committee had been careful to calibrate its measures as insurance to help to reinforce prudent standards and prevent a slide into riskier lending rather than dampen current activity or stop borrowers who could afford mortgages from getting them"], ["2014-treasury-dec-OLD_complete_v3.txt", "  Impact on business including civil society organisations  The impact on businesses and the third sector is expected to be minimal as this product is aimed at individuals purchasing residential property, although the availability of relief may encourage businessescharities to provide home purchase plans"], ["2014-treasury-dec-main_supply_estimates_2014_2015_print.txt", " Only types of income set out in this note may be retained by the department"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " The requirements are that no notification has been received under Clause 13 in respect of an accounting period and it is reasonable for a designated HMRC officer to believe that an amount of diverted profits tax that should have been charged in relation to that accounting period has not been charged"], ["2014-treasury-dec-Russia.txt", "  replaced Igor StrelkovGirkin as the so-called Defence minister\u2019 of the Donetsk People\u2019s Republic\u2019"], ["2014-treasury-dec-scotland_analysis_fiscal_policy_and_sustainability_print.txt", " However, in the event of independence Scottish households would bear the cost of meeting these challenges alone"], ["2014-treasury-dec-PU1738_print_CMYK.txt", "14 In its response, the Council   24  called upon the Commission to further strengthen the control systems and to make them more efficient"], ["2014-treasury-dec-Extension_of_Ring_Fence_Expenditure_Supplement.txt", "  Impact on business including civil society organisations  This measure will affect up to 200 companies"], ["2014-treasury-dec-solvency_2_consultation_annex_a.txt", "4 Broadly speaking, this covers the amount and quality of capital a reinsurance undertaking is required to hold after undertaking a market consistent valuation of its assets and liabilities, and determining its requirements for Own Funds"], ["2014-treasury-dec-FSCS_annual_report_2014_print.txt", " In 201314, the outgoing external auditors, PricewaterhouseCoopers LLP, concluded some non-audit  03072014 1436  100 FSCS Annual Report and Accounts 201314  FSCS operations carry a variety of financial risks  services for FSCS that had started in 201213, and confirmation was received of the external auditors\u2019 objectivity and independence in respect of this work"], ["2014-treasury-dec-FRAB_121_07_IFRS_13.txt", " To support intergenerational fairness by providing transparency over resources consumed and iii"], ["2014-treasury-dec-44369_Cm_8958_print_ready.txt", " This represents a significant change from pre-2010 levels of some 102,000 trained regular soldiers and 19,000 trained reserve soldiers"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_print.txt", " What our customers say  A neat little tool - easy to use and instantly responsive"], ["2014-treasury-dec-Tackling_marketed_tax_avoidance.txt", " 3 The relevant time means  8  Consultation draft Part 1  Consequences of failing to take account of relevant judicial rulings  a b  in a case within paragraph 83, the end of the 90 day post-notice period, and in a case within paragraph 84, the later of i the end of the 90 day post-notice period, and ii the end of the 30 day post-representations period"], ["2014-treasury-dec-Russia.txt", " Actively supported the use of Russian Armed Forces in Ukraine and the annexation of Crimea"], ["2014-treasury-dec-Wales_Bill_-_Explanatory_Notes_-_Report_Stage_-_Final_10-6-14.txt", "  Subsection 1 of clause 11 permits Her Majesty by Order in Council to cause a referendum to be held in Wales about whether the income tax provisions should come into force"], ["2014-treasury-dec-FSCS_annual_report_2014_web.txt", " We also work hard to make sure that the levies that the industry pays to FSCS are robust and that the process through which we set and raise them is transparent"], ["2014-treasury-dec-promoters_of_tax_avoidance_schemes_amendment_of_return_to_take_account_of_relevant_judicial_rulings_and_dotas.txt", "  The notification of the authorised officer\u2019s decision on withdrawal of the monitoring notice is made under clause 13"], ["2014-treasury-dec-37630_Budget_2014_Web_Accessible.txt", "30 Scotland has performed strongly because it is part of the UK"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", "9  Net liabilities Liabilities to be funded by future revenues General reserve Revaluation reserve Other reserves Total liabilities to be funded by future revenues  Year ended 31 March 2013  SoCTE SoCTE SoCTE  156  Whole of Government Accounts  Note 40"], ["2014-treasury-dec-supplementary_estimates_and_new_estimates_2013_14_120214_correction.txt", " Section B Increased expenditure relating to the Parliamentary Estate"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", " This is because the profits retained by the BEAPFF which are due to be paid to HM Treasury at a later date are correspondingly less"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", " In the event of losses exceeding their available resources, HM Treasury will fund the difference which will be repaid over time"], ["2014-treasury-dec-Russia.txt", " Websitehttpdsgd"], ["2014-treasury-dec-OLD_complete_v3.txt", " A consultation document entitled Employee benefits and expenses exemption for paid or reimbursed expenses\u2019 was published on 18 June 2014"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_print.txt", " We work extensively with the Fairbanking Foundation  a charity established to promote financial well-being  to ensure these insights are hard-wired\u2019 into what information and content we provide and, crucially, how it is presented"], ["2014-treasury-dec-FRAB__119__08_-_Annex_H_-_2014-15_FReM.txt", "  15  FINANCIAL REPORTING MANUAL 2014-15  5"], ["2014-treasury-dec-20140310_bailin_section48p_order_CONSULTATION_DRAFT_FINAL_FINAL__2_.txt", " This Order will also apply where special bail-in provision is made in respect of banking group companies by virtue of section 81CA2 of the Act"], ["2014-treasury-dec-Disguised_fee_income.txt", "  Monitoring and evaluation HMRC will assess the impact of the measure by monitoring information collected from tax returns and receipts"], ["2014-treasury-dec-Notice_Yemen_010221.txt", " Position Huthi group second-in-command Other Information UK Sanctions List Ref YEM0002 UN Ref YEi"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", "  7  Accordingly, any amount of qualifying pre-commencement expenditure, and any amount of the company\u2019s pre-commencement  186  4  Consultation draft  supplement, allocated to the pool for the straddling 2013 period is to be a apportioned between the pre-2013 period and the post-2013 period in proportion to the number of days in each, and b treated as allocated to the pool in question for the period in question rather than the straddling 2013 period"], ["2014-treasury-dec-IFRS_9_Financial_Instruments_-_public_sector_application_guidance__Decem....txt", "25  Prepayment Features with Negative Compensation Amendments to IFRS 9\u20196 amends the existing requirements in IFRS 9 regarding termination rights to allow measurement at AC or, depending on the business model, at FVOCI instead of at FVTPL, even in the case of negative compensation payments"], ["2014-treasury-dec-oil_and_gas_fiscal_review_call_for_evidence.txt", " In successive Finance Acts the field allowance has been extended to include ultra high pressurehigh temperature, ultra heavy oil, deep water gas, large deep water oil and large shallow water gas fields"], ["2014-treasury-dec-Depositor_preference_SI_30-6-14.txt", "1107 of the Directive 201459EU of 15th May 2014 establishing a framework for the recovery and resolution of credit institutions and investment firmsa"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_web.txt", " Through our debt advice partners we funded 11,402 face-to-face debt advice sessions"], ["2014-treasury-dec-FRAB__119__08_-_Annex_G4_-_MAGENTA_PENSION_SCHEME_2013-14.txt", " Pension liabilities 2016"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", " IAS 1 provides the following definitions 4"], ["2014-treasury-dec-assurance_frameworks_191212.txt", "1 Example assurance framework arrangements Organisational Control Framework Organisational Objectives and Outcomes Business strategy and planning process Performance management Budget and budgetary control Project  Programme Management Risk Management Counter Fraud Policy Ethical Governance Policies, procedures, codes of conduct Partnership protocol  Annual Governance Statement  Audit and Risk Assurance Committee  Central Guidance  HM Treasury guidance Corporate Governance Code Managing Public Money Government Risk Management guidance Public Sector Internal Audit Standards etc"], ["2014-treasury-dec-Public_Service_Pensions_Valuations_and_Employer_Cost_Cap_Directions_2014_archived_version.txt", "1 When calculating the valuation results, the scheme actuary should, in relation to any period in respect of which an order has been made under section 59 of the Social Security  a S"], ["2014-treasury-dec-FSCS_annual_report_2014_web.txt", "  been the litigation we are pursuing against a large number of IFA firms in connection with their selling of Keydata-related products, SLS and Lifemark SA"], ["2014-treasury-dec-OOTLAR_19_March_2014__1_.txt", " CPS rates of CCL and fuel duty  Carbon price equivalent  per tonne of carbon dioxide Supplies of commodity used in electricity generation Natural gas  per kilowatt hour LPG  per kilogram Coal and other taxable solid fossil fuels  per gross gigajoule Gas oil rebated bioblend and kerosene  per litre Fuel oil other heavy oil rebated light oil  per litre  Rate from 1 April 2014  Rate from 1 April 2015  Rate from 1 April 2016  9"], ["2014-treasury-dec-government_financial_reporting_manual_201314.txt", " Acceptable approximations shall include adjusting full valuation results using the latest available membership data  c  the application of a discount rate advised annually by HM Treasury will not apply to funded schemes within central government"], ["2014-treasury-dec-37630_Budget_2014_Web_Accessible.txt", " As the chart shows, those who have been continuously employed for at least 1 year are typically experiencing faster earnings growth than the overall average"], ["2014-treasury-dec-SDPR_Update_September_2014___published_as_Clarifications_.txt", "  Replace paragraph 107 with 107"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", " The sale took place when the shares were trading close to a 12-month high and at the upper end of estimates for the fair value of Lloyds\u2019s business"], ["2014-treasury-dec-CAPITAL_GAINS_TAX_NON_RESIDENTS_AND_UK_RESIDENTIAL_PROPERTY.txt", " 5 The post-April 2015 ATED-related gain or loss is equal to the amount that would be given by paragraph 31 as the amount of the ATED-related gain or loss if the relevant year for the purposes of that paragraph were 2015"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", " The scheme is expected to remain open until 2015 and after this date annuitants will continue to be paid for the duration of their annuity"], ["2014-treasury-dec-FRAB__120__03_-_Accounting_for_Schools_and_Code_Addendum.txt", " If consultation responses do not support the adaptation further work on the options available is likely to be needed before CIPFALASAAC can report to FRAB"], ["2014-treasury-dec-MCD_annex_b_impact_assessment.txt", " Buy-to-let mortgage lending At this stage the Government has not been able to make an estimate of the costs to firms of the proposed approach for buy-to-let lending to consumers"], ["2014-treasury-dec-government_financial_reporting_manual_201314.txt", " 3 Grants and grants-in-aid "], ["2014-treasury-dec-44695_Autumn_Statement__Print_ready_.txt", "232 Mental health and employment  The government remains committed to improving outcomes for people with mental health conditions"], ["2014-treasury-dec-Public_Service_Pensions_Valuations_and_Employer_Cost_Cap_Directions_2014_archived_version.txt", "1 Where the scheme membership data is sufficient for the scheme actuary to carry out a robust analysis of the demographic experience of the scheme, then the valuation report must include a summary of that analysis of the demographic experience up to the effective date covering the following aspects a new entrant profiles b mortality rates c age retirement rates d rates of early and late retirements e rates and severity of ill health retirements f resignations and opt outs g rates of re-joining service h promotional earnings increases i members dependants j take up of commutation options and k any other aspects that the scheme actuary considers to be relevant"], ["2014-treasury-dec-EEA_Accounts_2013-14_-_web.txt", " The system of internal control is based on an ongoing process designed to identify and prioritise the risks to the achievement of the EEA\u2019s policies, aims, and objectives to evaluate the likelihood of those risks being realised and the impact should they be realised and to manage them efficiently, effectively and economically"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " PART 3 COMMENCEMENT  19  1 The amendments made by this Schedule have effect in relation to disposals made on or after 6 April 2015"], ["2014-treasury-dec-PU1616_OTS_employee_benefits_final_report.txt", " Both the specific and the general rules produce complexity in the system"], ["2014-treasury-dec-Russia.txt", " Currently Chairman of the Russian State Duma Committee for CIS Affairs, Eurasian Intergration and Relations with Compatrios"], ["2014-treasury-dec-EEA_Accounts_2013-14_-_print.txt", " Subject to this, the Treasury will make the benchmark asset allocation choice to trade off risk, return and liquidity in line with its risk preferences"], ["2014-treasury-dec-37630_Budget_2014_Web_Accessible.txt", "  To accommodate changes to the stated year\u2019s financing requirement resulting from i revision to the previous year\u2019s CGNCR outturn ii an increase  in the DMO\u2019s net cash position andor iii carryover of unanticipated changes to the net cash position from the previous year"], ["2014-treasury-dec-PU1624_final__web_.txt", " Where Public Corporations have undertaken tax mitigation  in particular where Public Corporations have high levels of interest-bearing debt  departments should consult the Treasury on how to work out the WACC so as to counter-act the effects of tax mitigation"], ["2014-treasury-dec-Russia.txt", "a Donetskaya Narodnaya Respublika Address Donetsk"], ["2014-treasury-dec-Russia.txt", " POB Tiraspol, USSR now Republic of Moldova a"], ["2014-treasury-dec-PN_December_2013.txt", " The Bank of England\u2019s foreign currency assets and liabilities mainly arise from the Bank's foreign exchange reserves, deposits placed with the Bank by overseas central banks and other customers, and other capital items"], ["2014-treasury-dec-government_financial_reporting_manual_201314.txt", "17 The IAS 1 comparative information requirements should be applied in full except that reporting entities should note that a decision on whether to include corresponding amounts in disclosures specific to government departments and agencies for example, in relation to information on the Statement of Parliamentary Supply will be taken on a case-by-case basis and will be shown in Department Yellow"], ["2014-treasury-dec-140220_Letter_and_annexes_from_HMT_to_Govt_Actuary_3.txt", " The Reserve Forces Full Time Reserve Service Pension Scheme 1997 Regulations 2010 10"], ["2014-treasury-dec-FSCS_annual_report_2014_web.txt", " The challenge for FSCS is to secure a flexible supply chain capability while keeping costs down for the levy payer"], ["2014-treasury-dec-promoters_of_tax_avoidance_schemes_amendment_of_return_to_take_account_of_relevant_judicial_rulings_and_dotas.txt", " 6 Paragraph 21 penalty for failure to make accelerated payment on time applies to accelerated partner payments as if a references in that paragraph to the accelerated payment were to the accelerated partner payment, b references to P were to the relevant partner, and c the payment period had the meaning given in sub-paragraph 5"], ["2014-treasury-dec-Modernising_taxation.txt", "  9  An apportionment for the purposes of subsection 8 must be made in accordance with section 1172 of CTA 2010 time basis or, if that method produces a result that is unjust or unreasonable, on a just and reasonable basis"], ["2014-treasury-dec-PESA_2014_-_print.txt", " The forecasts are consistent with the Financial Statement and Budget Report 2014"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " This could occur, for example, if the material provision was a payment to a company lacking economic substance and the alternative provision was that the payment was made to a UK resident company"], ["2014-treasury-dec-SDPR_Update_September_2014___published_as_Clarifications_.txt", "25  31-Dec-00  16-Jul-01  January - July 2000  0"], ["2014-treasury-dec-MCD_draft_regulations.txt", "1 For the purposes of the following provisions of the Act, a requirement imposed by the FCA under this Part on a consumer buy-to-let mortgage firm in respect of its consumer buy-to-let mortgage business is to be treated as imposed on that firm by or under the Act a section 1Ld supervision, monitoring and enforcement b section 1654 regulators\u2019 power to require information authorised persons etc"], ["2014-treasury-dec-EU_finances_2014_final.txt", " These payments do not appear in the public sector\u2019s accounts"], ["2014-treasury-dec-London_Hong_Kong_RMB_Forum.txt", "  Forum participants noted that commodities trading in RMB would offer new business opportunities"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", " It also comprised the Asset Protection Agency APA in 2012-13"], ["2014-treasury-dec-FSCS_annual_report_2014_print.txt", " These include  Review and oversight All risks are kept under active management and are subject to frequent review by FSCS\u2019s Executive Committee"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " The change to EMI will be commenced by order"], ["2014-treasury-dec-RRD_draft_for_consultation_-_draft_for_consultation_purposes.txt", " 3 For subsection 2 substitute 2 Condition A is that the exercise of the power is necessary having regard to the public interest in a the continuity of banking services in the United Kingdom and critical functions, b the protection and enhancement of the stability of the financial system of the United Kingdom, in particular by the prevention of contagion including contagion to market infrastructures such as investment exchanges and clearing houses and by the maintenance of market discipline, c the protection and enhancement of public confidence in the stability of the financial system of the United Kingdom, d the protection of public funds, including the minimisation of reliance upon extraordinary public financial support, e the protection of  8  i investors to the extent that they have investments covered by an investorcompensation scheme under Directive 979EC, and ii depositors to the extent that they have deposits covered by a deposit guarantee scheme under Directive 201449EU, f the avoidance of interference with property rights in contravention of a convention right within the meaning of the Human Rights Act 1998"], ["2014-treasury-dec-FSCS_annual_report_2014_web.txt", "  Our aims In taking forward our mission, we aim to  respond quickly, efficiently and accurately to consumers\u2019 claims for compensation  raise public awareness of the protection we provide  ensure that we operate as cost-efficiently as possible and maximise recoveries from the estates of failed providers and third parties  be ready to respond to failures in the financial services industry in a way that protects consumers and financial stability and  enhance our capability by developing the skills, knowledge and professionalism of the people who work for us"], ["2014-treasury-dec-FRAB__119__08_-_Annex_G1_-_DEPARTMENT_YELLOW_2013-14.txt", " You should NOT insert a shoulder heading of other\u2019 and then provide a separate note analysing other\u2019"], ["2014-treasury-dec-Final_IA_-_ring-fencing_and_depositor_preference.txt", " The Bill will also make deposits eligible for protection under the Financial Services Compensation Scheme FSCS preferred debts in insolvency preferring FSCS-protected deposits will help the authorities to ensure that in the event of bank failure, banks wholesale creditors will be exposed to losses ahead of retail depositors and the FSCS that protects them"], ["2014-treasury-dec-Wales_Bill_-_Explanatory_Notes_-_Report_Stage_-_Final_10-6-14.txt", " If a majority of voters in a referendum vote in favour, subsection 2 provides for the provisions to come into force in accordance with clause 13 see below"], ["2014-treasury-dec-PU1719_HMT_Science_.txt", " It gives investors confidence and secures a vibrant, prosperous future for the city"], ["2014-treasury-dec-37630_Budget_2014_Web_Accessible.txt", "237 Business Bank  Alongside the Budget, the Business Bank will issue a request for proposals to pilot its wholesale guarantees programme, which was announced at Autumn Statement 2013"], ["2014-treasury-dec-PU1660_IFRS_accounting_guidance.txt", " The support given is often by means of grant funding or other on-going financial support including the donation of assets or the provision of financial guarantees"], ["2014-treasury-dec-20140915_FinalDraftSI.txt", " LBMA Silver Price 8"], ["2014-treasury-dec-FRAB__120__07_-_Annex_C_-_FT_ARM_14-15.txt", " The disclosure should be made in the remuneration report and need not be repeated in a Code of Governance\u2019 section of the annual report"], ["2014-treasury-dec-PU1624_final__web_.txt", " These limits vary by size of department in recognition of the difficulties faced by smaller departments in managing slippage between years and there are separate limits for Resource DEL and Capital DEL"], ["2014-treasury-dec-government_financial_reporting_manual_201314.txt", "13 IAS 36 is adapted and interpreted for WGA in the same way that it is adapted and interpreted for the financial statements of reporting entities covered by this manual"], ["2014-treasury-dec-FRAB__120__Minutes_of_meeting.txt", " At the Relevant Authority meeting there was general consensus that Eurostat\u2019s central aim of improving macro-level statistical reporting by ensuring the application of accrual accounting standards at the micro-level could be met by other more proportionate approaches"], ["2014-treasury-dec-oil_and_gas_fiscal_review_call_for_evidence.txt", " Our aim is to set a direction of travel for the long term that helps cement stability and certainty"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_print.txt", " Provisions are measured at the directors\u2019 best estimate at the reporting date of the expenditure required to settle the obligation"], ["2014-treasury-dec-banking_reform_impact_assessment_05072014.txt", " The incremental funding cost can be conceived using the following equations Wholesale ws funding cost  b x ws funding costb  c x ws funding costc - a x funding costa  where ws funding costb  ws funding costa  non-ring-fenced bank spread ws funding costc  ws funding costa  ring-fenced bank spread  This calculation is applied separately to subordinated, long-term senior unsecured and short-term senior unsecured debt"], ["2014-treasury-dec-FRAB__119__08_-_2013-14_and_2014-15_FReM_and_illustrative_statements_including_Annexes_A_to_E.txt", " These are summarised at Annex C"], ["2014-treasury-dec-EEA_Accounts_2013-14_-_web.txt", " 21  Date of Authorisation for Issue of Account  The Accounting Officer authorised these financial statements for issue on 7 July 2014"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", "16 The Act also contains a suite of tough new measures to overhaul the standards of conduct in the UK\u2019s banking industry, including a new senior managers regime and a new criminal offence of reckless misconduct in the management of a bank  both key recommendations of the Parliamentary Commission on Banking Standards"], ["2014-treasury-dec-CAPITAL_GAINS_TAX_NON_RESIDENTS_AND_UK_RESIDENTIAL_PROPERTY.txt", " 4 For the effect of making or not making an election under subparagraph 1b, see paragraphs 51b, 91b, 121b, 131a and 141c and paragraph 6A3c of Schedule 4ZZA"], ["2014-treasury-dec-OOTLAR_19_March_2014__1_.txt", "  Current law Section 30 of Finance Act 1994 sets out the rates of APD and schedule 5A to Finance Act 1994 sets out the territories in destination bands"], ["2014-treasury-dec-Modernising_taxation.txt", " A consultation document Modernising the taxation of corporate debt and derivative contracts was published in June 2013, and the Government\u2019s response to the consultation was published in December 2013"], ["2014-treasury-dec-FRAB__120__03_-_Annex_A__ITC_and_WG_Report.txt", " To date, there has been significant variation in how local authorities allocate funding to schools"], ["2014-treasury-dec-freedom_and_choice_in_pensions_web_210314.txt", " The Pensions Institute estimates the assets in such schemes will increase around sixfold between 2012 and 2030"], ["2014-treasury-dec-2-local-welfare-provision-review-nov-2014.txt", "12  Sandwell Sefton Sheffield Shropshire Slough Solihull Somerset South Gloucestershire South Tyneside Southampton Southend-on-Sea Southwark St Helens Staffordshire Stockport Stockton-on-Tees Stoke-on-Trent Suffolk Sunderland Surrey Sutton Swindon Tameside Telford and the Wrekin Thurrock Torbay Tower Hamlets Trafford Wakefield Walsall Waltham Forest Wandsworth Warrington Warwickshire West Berkshire West Sussex Wigan Wiltshire Windsor and Maidenhead Wirral Wokingham Wolverhampton Worcestershire York Tri-Borough HF,KC,W  272,000 460,000 366,470 370,000  504,000 1,130,000 400,000  1,055,000  1,233,849 520,000 1,260,000 486,723 368,757 408,750 453,609 500,000  550,000  1,224,000 1,217,376 223,000  Note Due to minimal Social Fund spend there the Isles of Scilly did not receive any funding"], ["2014-treasury-dec-promoters_of_tax_avoidance_schemes_amendment_of_return_to_take_account_of_relevant_judicial_rulings_and_dotas.txt", " The monitored promoter only has to publish this information once its appeal rights are exhausted subsection 2"], ["2014-treasury-dec-Scotland_analysis__Fiscal_policy_and_sustainability.txt", "  land and buildings outside of the UK for example, the British Embassy in Paris"], ["2014-treasury-dec-ENFORCEMENT_BY_DEDUCTION_FROM_ACCOUNTS.txt", " 9 Nothing in paragraph 8 making objections to hold notice applies in relation to an amended hold notice"], ["2014-treasury-dec-PESA_2014_-_print.txt", " Transactions have been affected by financial sector interventions"], ["2014-treasury-dec-OLD_complete_v3.txt", " These changes will apply to qualifying expenditure or losses incurred on or after 5 December 2013"], ["2014-treasury-dec-FRAB_121_minutes.txt", " He asked whether this was done deliberately to be different from the IASB"], ["2014-treasury-dec-FSCS_annual_report_2014_print.txt", "  03072014 1436  88 FSCS Annual Report and Accounts 201314    The Financial Services Act 2012 imposed new statutory requirements on FSCS for the audit of its accounts  Directors\u2019 independence The biographical details of the directors demonstrate the broad range of experience and expertise they bring to the Board"], ["2014-treasury-dec-PN_March_2014_II.txt", " National Statistics are assessed by the UK Statistics Authority to ensure that they are compliant with the high professional standards set out in the UK Statistics Authority\u2019s Code for Practice for Official Statistics"], ["2014-treasury-dec-EEA_Accounts_2013-14_-_print.txt", "  Fees and commissions  Fees and commissions are not material and are recognised in the Statement of Comprehensive Income as incurred"], ["2014-treasury-dec-Disguised_fee_income.txt", "  Operational impact m HMRC or other  The costs to HM Revenue  Customs will be negligible"], ["2014-treasury-dec-37630_Budget_2014_Web_Accessible.txt", "31 Auto-rollovers  The government recognises that some small businesses are concerned about the practice by energy suppliers of automatically continuing contracts after the end of the contract term"], ["2014-treasury-dec-ENFORCEMENT_BY_DEDUCTION_FROM_ACCOUNTS.txt", " This is called distraint, and applied to England, Wales and NI"], ["2014-treasury-dec-main_supply_estimates_2014_2015_web.txt", " The scheme's income consists of receipts from contributions both employer and employee, capitalised payments for premature retirements and transfers from other pension schemes"], ["2014-treasury-dec-PU1719_HMT_Science_.txt", "7 One of the reasons that UK science is at the global forefront is because of the longstanding freedom provided to researchers to pursue fundamental research questions"], ["2014-treasury-dec-FRAB__119__05_-_EPSAS_governance_survey.txt", " Taking into account that stakeholders views could be collected by open consultations during the standard setting process, do you consider that an organised, formal representation of EPSAS stakeholders should be established  Yes  No  6a"], ["2014-treasury-dec-FSCS_annual_report_2014_web.txt", " Specific costs are the costs of assessing claims and making payments"], ["2014-treasury-dec-RRD_draft_for_consultation_-_draft_for_consultation_purposes.txt", "1 Section 48B special bail-in provision is amended as follows"], ["2014-treasury-dec-main_supply_estimates_2014_2015_print.txt", "  181  Department for Business, Innovation and Skills  Main Estimates, 2014-15  In discharging these responsibilities, particular regard is given to - observing any accounting and disclosure requirements including any Accounts Direction and applying suitable accounting policies on a consistent basis - making judgements and estimates on a reasonable basis - stating whether applicable accounting standards, as set out in the Financial Reporting Manual FReM, or an organisation\u2019s version of it, have been followed, and explain any material departures in the accounts and - preparing the accounts on a going concern basis"], ["2014-treasury-dec-supplementary_estimates_and_new_estimates_2013_14_120214_correction.txt", " The following individuals are responsible for the expenditure within this Estimate Accounting Officer  Sue Owen  In accordance with Chapter 3 of Managing Public Money issued by the Treasury, the following individuals are NDPB Accounting Officer appointments ALBNDPB Accounting Officers Neil Macgregor Dr Michael Dixon Diane Lees Nicholas Penny Dr Kevin Fewster Dr David Fleming OBE Sandy Nairne Ian Blatchford Sir Nicolas Serota Martin Roth Christoph Vogtherr Timothy Knox Janet Vitmayer David Dewing Edward Impey Lynne Brindley Dr J G Parker OBE Alan Davey Jennie Price Liz Nicholl Andy Parkinson Ruth Shaw Dr Simon Thurley Crispin Truman Carole Souter Sandie Dawe Amanda Neville Mark Harris Jenny Williams Ms Gerry Murphy Mark Hammond  British Museum Natural History Museum Imperial War Museum National Gallery Royal Museums Greenwich National Museums Liverpool National Portrait Gallery Science Museums Group Tate Gallery Victoria  Albert Museum Wallace Collection Sir John Soane's Museum Horniman Museum and Gardens Geffrye Museum Royal Armouries British Library Public Lending Right Arts Council England Sport England United Kingdon Sports Council UK Anti-Doping Sports Grounds Safety Authority SGSA English Heritage Churches Conservation Trust National Heritage Memorial Fund VisitBritain British Film Institute National Lottery Commission The Gambling Commission Olympic Delivery Authority Equality and Human Rights Commission  Sue Owen has personal responsibility for the proper presentation of the department's resource accounts and their transmission to the Comptroller  Auditor General, and is also responsible for the use of public money and stewardship of assets"], ["2014-treasury-dec-PU1624_final__web_.txt", "36  Exchange rate movements,  8"], ["2014-treasury-dec-Women_in_the_workplace_Nov_2014.txt", "  Childcare Business Grant  So far the Childcare Business Grant scheme has supported around 4,000 new child minders, which between them offered up to 29,000 new childcare places"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", " The Department and any agencies will follow FReM and apply IAS 28 without adaptation only where investments are classified to the private sector and rest of the world by ONS"], ["2014-treasury-dec-main_supply_estimates_2014_2015_print.txt", " The Redundancy Payments Service"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", "  420  FINANCE BILL 2015  EXPLANATORY NOTE  PRIVATE RESIDENCE RELIEF  SUMMARY 1"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " Clause X increases annual tax charges for the Annual Tax on Enveloped Dwellings for the chargeable period 1 April 2015 to 31 March 2016 over and above the normal annual Consumer Prices Index increase"], ["2014-treasury-dec-37630_Budget_2014_Web_Accessible.txt", " This will have effect from 5 December 2013"], ["2014-treasury-dec-DAO_GEN_04-14_Accounts_Direction_2014-15_18_December_2015.txt", "  Page 13 of 29  ANNEX E ACCOUNTS DIRECTION GIVEN BY HM TREASURY IN ACCORDANCE WITH SECTION 2 OF THE EXCHEQUER AND AUDIT DEPARTMENTS ACT 1921"], ["2014-treasury-dec-Tackling_marketed_tax_avoidance.txt", " Paragraphs 36 and 40 fulfil the same functions as paragraphs 34 and 35 for the other taxes covered by this legislation"], ["2014-treasury-dec-Public_Spending_Statistics_July_2014_consolidated_revised.txt", "A Treatment of financial sector interventions in budgets In the pre-Budget report of December 2009 the use in fiscal policy of new aggregates excluding the temporary effects of financial interventions was introduced"], ["2014-treasury-dec-Public_Spending_Statistics_methodology.txt", " Central Government outturn data is first recorded on OSCAR in June of each year and is published in the main PESA National Statistics release shortly after"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " Subsection 2 also specifies that the disposal proceeds must be reinvested within the permitted reinvestment period as defined in subsection 5, and sets out that the effect of making a claim for relief is that the gain on the disposal will not be chargeable"], ["2014-treasury-dec-PU1624_final__web_.txt", " Parliament approves a ceiling for expenditure against which departments are judged it has no need to vote something which is already within an approved limit"], ["2014-treasury-dec-39796_Cm_8847_Accessible.txt", "2 The Treasury agree with the proposed approach and consider that they were already focussed on achieving value for money, which is always about more than just cost"], ["2014-treasury-dec-PU1638_policy_costings_bud_2014_with_correction_slip.txt", " The tax base was estimated using industry data for 2012, projected forwards"], ["2014-treasury-dec-PU1624_final__web_.txt", "15 The tests used by commercial accountants will be a guide as to whether a capital asset has been sold or rented out"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", "12 The Sub-committee meets ahead of the main Board to consider the department\u2019s performance and key risks and will also meet on an ad-hoc basis to discuss specific policy or Treasury Group related issues They met 5 times in 2013-14, accepting apologies from Mark Bowman and Indra Morris on 6 February 2014, Edward Troup, Kirstin Baker and Sharon White on 6 November 2013 and Tom Scholar on the 25 July 2013"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " Subsection 13 is a derogation from subsection 2 and permits the review period to be brought to an end before the expiry of the 12 months set out there, where either of the events described in a or b occur"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", " Periods of low growth can be expected to increase public debt due to higher spending and lower tax revenues"], ["2014-treasury-dec-FSR_Gov_Cx_June_2014.txt", " Therefore, the FSB\u2019s work on mapping the shadow banking system was welcome"], ["2014-treasury-dec-Partnerships_Mixed_membership_partnerships__Alternative_investment_fund_managers__Transfer_of_assets___income_Streams_through_partnerships.txt", " The three individual members are taxed on an additional profit, split on a just and reasonable basis, equal to the profit share allocated to ABC Ltd, less a sum that represents an appropriate notional return on the nominal amount of capital introduced by ABC Ltd"], ["2014-treasury-dec-SDPR_Update_September_2014___published_as_Clarifications_.txt", "  After Paragraph 253 insert 253A"], ["2014-treasury-dec-39796_Cm_8847_Print_Ready.txt", "1 The Government disagrees with the Committee's description of its approach, but agrees with the Committee\u2019s recommendation"], ["2014-treasury-dec-Public_Spending_Statistics_July_2014_consolidated_revised.txt", "17 Income from sales of capital assets records the sale value book value plus profitloss of any assets, such as land, buildings and machinery, disposed of"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", " This contingent liability has been extinguished without any payouts"], ["2014-treasury-dec-45502_Cm_8988_Accessible.txt", " All staff should feel comfortable that they can raise concerns without fear that they will suffer detriment or victimisation"], ["2014-treasury-dec-Administration_of_employee_expenses.txt", "uk  1  Consultation draft  1  Abolition of dispensation regime 1  ITEPA 2003 is amended as follows"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", " Further information on each body can be found on their individual websites FSCS - www"], ["2014-treasury-dec-20140310_bailin_section48p_order_CONSULTATION_DRAFT_FINAL_FINAL__2_.txt", "  3  DRAFT FOR CONSULTATION  4 Within the relevant period and acting in a timely way, the Bank must a if it does not agree that a provision of this Order has been contravened in the manner specified in the notice, take the steps specified in paragraph 5 b if it agrees that a provision of this Order has been contravened in the manner specified in the notice, take the steps specified in i paragraph 6, where special bail-in provision is not made in conjunction with the bridge bank stabilisation option, or ii paragraph 7, where special bail-in provision is made in conjunction with the bridge bank stabilisation option"], ["2014-treasury-dec-solvency_2_consultation_annex_b.txt", " Volatility adjustment 6"], ["2014-treasury-dec-Aggregates_levy_-_credits_in_Northern_Ireland.txt", " The Commission completed its investigation into the ALCS and published its decision on 7 November 2014"], ["2014-treasury-dec-OLD_complete_v3.txt", " It is expected to have no impact on small and micro businesses"], ["2014-treasury-dec-Treasury_minutes_print.txt", " Departments are considering the approach for Growth Deals, which will take account of local accountabilities"], ["2014-treasury-dec-FRAB__120__07_-_Annex_C_-_FT_ARM_14-15.txt", " The annual report should contain a statement as to how this requirement has been undertaken and satisfied"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", "  543  Name Two of the Commissioners for her Majesty\u2019s Revenue and Customs Date  EXPLANATORY NOTE This note is not part of the Regulations These Regulations amend the Tax Avoidance Schemes Promoters and Prescribed Circumstances Regulations 2004 S"], ["2014-treasury-dec-freedom_and_choice_in_pensions_web_210314.txt", "28 With the introduction of Automatic Enrolment, which will result in a large increase in the number of people with defined contribution pension savings, these are important issues that the government needs to address"], ["2014-treasury-dec-2-local-welfare-provision-review-nov-2014.txt", " At that time the Government was asked what would happen if local authorities did not spend the funding passed to them for local welfare as expected, and an amendment requiring local authorities to report on their use of the funds was put forward"], ["2014-treasury-dec-FRAB__119__04_-__Whole_of_Government_Accounts_2011-12.txt", " In areas like clinical negligence, the additional profile that WGA has given to underlying figures published in individual entity accounts has led to a greater focus by the Treasury in managing the provisions"], ["2014-treasury-dec-FSCS_annual_report_2014_web.txt", " A accepts immediately, and assigns his rights against the relevant person to FSCS, but B delays accepting FSCS\u2019s offer of compensation, and makes a claim to PwC, Keydata\u2019s administrators, first"], ["2014-treasury-dec-Payment_systems_regulator_IA.txt", " Since the July 2012 consultation the Government has decided that full utility-style regulation of the payments industry is necessary to deliver the Government's objectives"], ["2014-treasury-dec-Govt_NC5_and_NS4_Tax_relief_for_theatrical_production_.txt", " New section 1217N sets out the conditions for claiming provisional relief, such as, a company is not entitled to relief in an interim accounting period unless it includes, in its company tax return for the period, a statement of the planned amount of EEA expenditure and that amount of expenditure meets the condition in 1217GB 37"], ["2014-treasury-dec-FSCS_annual_report_2014_print.txt", " This figure included an interest cost and capital repayment levy of 791m for the major banking failures of 200809"], ["2014-treasury-dec-PU1632_Sustainability_Reporting_Guidance.txt", "  Finite Resource Consumption  NA  As a minimum public sector bodies must report on estates water consumption in cubic metres"], ["2014-treasury-dec-Social_investment_tax_relief__SITR__draft_guidance.txt", " That 30 per cent is calculated by taking account of any holdings of associates of the investor"], ["2014-treasury-dec-PESA_2014_-_print.txt", "12 When PCs are government departments in their own right, as is the case for some trading funds, they will normally be assigned a parent department for budgeting purposes, and the budgetary scoring described above will apply"], ["2014-treasury-dec-main_supply_estimates_2014_2015_web.txt", " The contract stipulates a mechanism by which an additional payment or claw back would be payable to or from the contractor"], ["2014-treasury-dec-Govt_amdts_42_and_43_BPRA_clause_61__Govt_NC3_and_NS_2_GBER.txt", "  FINANCE BILL 2014 NEW CLAUSE 3 NEW SCHEDULE 2 EXPLANATORY NOTE NEW CLAUSE 3 AND NEW SCHEDULE 2 GENERAL BLOCK EXEMPTION REGULATION  SUMMARY 1"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " Subsection 3 amends section 316 2 of Finance Act 2004 so that information required under section 310A has to be provided in the form and manner specified by HMRC"], ["2014-treasury-dec-FRAB__119__08_-_Annex_G4_-_MAGENTA_PENSION_SCHEME_2013-14.txt", " Losses and special payments 2621"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", "31 My report to Parliament, The first sale of shares in Lloyds Banking Group, in December 2013 considered the value for money obtained by HM Treasury in making the first sale of shares in Lloyds"], ["2014-treasury-dec-Fuel_duty_-_aqua_methanol.txt", " New section 6AG1 provides that a duty of excise shall be charged when aqua methanol is allocated for chargeable use"], ["2014-treasury-dec-IAS_37_and_Grantor_Accounting_Application_Guidance.txt", " This will mean there is no obligation on the grantor at the reporting date, so no liability is recognised for these grants"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " Subsection 4 removes section 203 of FA 2013 which contained the previous rates applicable from 1 January 2014 old rates"], ["2014-treasury-dec-36048_Cm_8774.txt", " The department has also established succession plans for all senior and critical roles developed learning and development to strengthen PPM training and increased the number of entrants into the Major Projects Leadership Academy"], ["2014-treasury-dec-Cm_8869_Scotland_Analysis.txt", "15 Although firms would be expected to continue to compete on prices, some supermarket firms have identified that there is a higher cost of doing business in Scotland"], ["2014-treasury-dec-PU1624_final__web_.txt", "  Multiannual Financial Framework negotiations 4"], ["2014-treasury-dec-Russia.txt", " Currently Chairman of the Russian State Duma Committee on Physical Education, Sport and Youth Affairs"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_print.txt", " The Strategic and Directors\u2019 Report was approved by the Board on 11 June 2014 and signed below by order of the Board"], ["2014-treasury-dec-Russia.txt", "ru Organisation typeLeading corporate group engaged in construction works for the oil and gas industry"], ["2014-treasury-dec-Wales_Bill_-_Explanatory_Notes_-_Report_Stage_-_Final_10-6-14.txt", " These provisions will be brought into effect by an order made by HM Treasury"], ["2014-treasury-dec-FRAB__119__04_-__Whole_of_Government_Accounts_2011-12.txt", " The key financial highlights from WGA 2011-12 are noted below Revenue 5"], ["2014-treasury-dec-Wales_Bill_-_Explanatory_Notes_-_Report_Stage_-_Welsh_Language_Version_10_6_14_pdf.txt", "  Mae is-adran 3 o gymal 2 yn diwygio adran 9 o DLlC 2006 i ddarparu ar gyfer y ffordd o ddyrannu seddau rhanbarthol ar l dileu\u2019r gwaharddiad"], ["2014-treasury-dec-Russia.txt", " Name 6 AKIMOV 1 OLEG 2 KONSTANTINOVICH 3 na 4 na 5 na"], ["2014-treasury-dec-Wales_Bill_-_Explanatory_Notes_-_Report_Stage_-_Final_10-6-14.txt", "  Subsection 4 sets out that a tax year appointed under subsection 3b must begin on or after a day appointed under subsection 3a"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", " Dame Deirdre Hutton\u2019s 2 term service as a Non Executive Board Member came to an end on 30 September 2013"], ["2014-treasury-dec-37630_Budget_2014_Web_Accessible.txt", " At the same time ONS and OBR revisions to GDP deflators have the effect of increasing TME in 2018-19"], ["2014-treasury-dec-Wales_Bill_-_Explanatory_Notes_-_Report_Stage_-_Final_10-6-14.txt", " It provides   that HM Treasury may make a determination of the maximum amount of housing debt that may be held, in aggregate, by Welsh LHAs    that HM Treasury must send a copy of its determination to the Welsh Ministers and lay a copy of it before the House of Commons    that the Welsh Ministers may from time to time make determinations in relation to each LHA of the amount of housing debt they are to be treated as holding and the maximum amount of housing debt they may hold    that the aggregate amount the Welsh Ministers may determine cannot exceed HM Treasury\u2019s determination    that the Welsh Ministers must make determinations within 6 months of receiving one from HM Treasury    a definition of housing debt as debt held by the LHA in relation to the LHA\u2019s housing functions and other property within its Housing Revenue Account and    that the Welsh Ministers have the power to obtain information from Welsh LHAs in order for them to make the determinations"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_print.txt", "  Financial education in the National Curriculum In September 2013, the Government confirmed that financial education would be included in the new National Curriculum in England from September 2014"], ["2014-treasury-dec-AS2014_policy_costings_final.txt", " The tax base is estimated using industry and survey data on the P2P market"], ["2014-treasury-dec-Public_Spending_Statistics_July_2014_consolidated_revised.txt", "3 and local government expenditure on services tables 7"], ["2014-treasury-dec-Partnerships_Mixed_membership_partnerships__Alternative_investment_fund_managers__Transfer_of_assets___income_Streams_through_partnerships.txt", " John and Jane are shareholders in a company, S Ltd, which runs a securities trading business"], ["2014-treasury-dec-27Nov2014_-_GA_to_JK_-_Amending_directions_-_final.txt", " I am also available at any time to address any questions you may have or to undertake any future analysis"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_print.txt", " The challenges stem in the main from one simple fact  that so many people continue to find it difficult to manage their finances effectively"], ["2014-treasury-dec-FRAB__120__04_-_Discount_rates.txt", " A long term rate would be stable and better reflects the basis upon which public spending decisions are made, but could still be updated annually to reflect any changes"], ["2014-treasury-dec-EU_finances_2014_final.txt", "14 In accordance with a commitment to the PAC, the technical annex of this document explains the main differences in respect of calendar year 2012 between the government\u2019s figures and those which can be derived from the European Commission\u2019s EU Budget 2012 Financial Report"], ["2014-treasury-dec-New_Clause_1.txt", " It applies a fraction to the value of that new expenditure based on the number of days during which the asset was owned or leased"], ["2014-treasury-dec-BRRD_impact_assessment_revised.txt", " The BRRD includes a minimum harmonised set of resolution tools for all Member States to ensure a more effective regime of dealing with bank failure"], ["2014-treasury-dec-PU1738_print_CMYK.txt", " Below is an example of 2 such cases Agriculture Audit finding Inconsistencies in the measurement of land parcels relating to the European Agricultural Guarantee Fund"], ["2014-treasury-dec-Aggregates_levy_-_credits_in_Northern_Ireland.txt", "  FINANCE BILL 2015  EXPLANATORY NOTE  AGGREGATES LEVY TAX CREDIT IN NORTHERN IRELAND  SUMMARY 1"], ["2014-treasury-dec-supplementary_estimates_and_new_estimates_2013_14_120214_correction.txt", " Chief Inspector of UKBA As part of the secondment of the Chief constable of Tayside Police to the position of the independent Chief Inspector of UKBA, a contingent liability associated with pension entitlements falling to the Home Office was created"], ["2014-treasury-dec-44369_Cm_8958_accessible.txt", "2 Best practice sharing by local authorities is already underway"], ["2014-treasury-dec-44369_Cm_8958_print_ready.txt", "  should  be  sent  to  us  Print ISBN 9781474111997 Web ISBN 9781474112000 Printed in the UK by the Williams Lea Group on behalf of the Controller of Her Majesty\u2019s Stationery Office ID 04111403 1114 44369 19585 Printed on paper containing 75 recycled fibre content minimum  at  Eighth Report of Session 2014-15 Department for Transport Crossrail 1 Committee of Public Accounts conclusion The Department and Transport for London are jointly sponsoring the Crossrail programme to deliver a new rail service for London and the South East"], ["2014-treasury-dec-45502_Cm_8988_Print.txt", "4 The department regularly meets with representatives from the Major Projects Authority, NAO and the Treasury to discuss emerging themes from key assurance activity"], ["2014-treasury-dec-37630_Budget_2014_Web_Accessible.txt", "226 Degree and masters level apprenticeships  The government will provide 20 million over 2 years to support apprenticeships up to postgraduate level"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " 7 If, in any tax year, the accommodation provided by a building a meets the conditions in sub-paragraph 8, or b forms part of accommodation that does so, then for the purposes of sub-paragraph 1 the building is not, at any time in the tax year, used or suitable for use as a dwelling"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " In this way, gains accrued up to the date of death are not subject to double taxation under inheritance tax IHT and CGT"], ["2014-treasury-dec-FRAB__119__08_-_Annex_I2_-_AGENCY_PINK_2014-15.txt", "  Capital commitments 201X-1Y  201W-1X  000  000  Contracted capital commitments at 31 March 201Y not otherwise included in these accounts List separately Total  17"], ["2014-treasury-dec-STRENGTHENING_PENALTIES_FOR_OFFSHORE_NON_COMPLIANCE.txt", " The measure is not expected to impact on family formation, stability or breakdown"], ["2014-treasury-dec-PU1616_OTS_employee_benefits_final_report.txt", " This legislation would need to include rules on  For the purposes of Appendix 6 of HMRC\u2019s Employment Procedures Manual"], ["2014-treasury-dec-PSS_April_2014.txt", " 4 This excludes the temporary effects of banks being classified to the public sector"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " The time limit for amending a company tax return is relaxed for this purpose"], ["2014-treasury-dec-Cm_8869_Scotland_Analysis.txt", "1  The UK has a unique and historic role in world affairs"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", " These are disclosed in 1"], ["2014-treasury-dec-Public_Spending_Statistics_July_2014_consolidated_revised.txt", " PUBLIC SECTOR GROSS PROCUREMENT BY FUNCTION 5"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", " They include general reserve working balances, reserves for financing capital expenditure, and earmarked reserves for specific projects"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", " Credit risk is the largest risk the UKAR Group faces"], ["2014-treasury-dec-scotland_analysis_fiscal_policy_and_sustainability_print.txt", " To account for the impacts of independence several further assumptions are made   Scotland takes a population share of the OBR\u2019s forecast for UK public sector net debt at the point of independence end of fiscal year 2015-16    Scotland issues new debt at a rate including a premium over the UK rate    Scotland faces some start-up costs of independence and    Scotland\u2019s net contributions to the EU increase"], ["2014-treasury-dec-CRA_2014_guidance_annex_c.txt", "3 Other capital spending 11"], ["2014-treasury-dec-OOTLAR_19_March_2014__1_.txt", "  A67  Machine games duty introduction of a new higher rate Who is likely to be affected Operators that provide gaming machines where the charge payable for playing can exceed 5"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", "  Penalties  RESOLUTION 82  FINANCE BILL CLAUSES 192 - 226 SCHEDULES 26 - 29  68"], ["2014-treasury-dec-131217_Letter_and_annexes_from_Govt_Actuary_to_HMT_2.txt", " As you may be aware, in 2011 advice was given to James Richardson on the appropriateness of using a SCAPE discount rate of 3 over CPI as part of the SCAPE discount rate consultation"], ["2014-treasury-dec-OOTLAR_19_March_2014__1_.txt", " 14 The Patent Box will be phased in from April 2013, with companies able to claim 60 of the benefit in 2013-14, 70 in 14-15, 80 in 15-16, 90 in 16-17 and 100 in 17-18"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " If the monitoring notice is an original monitoring notice then the definition of clients also includes those who, from the date that the conduct notice took effect, have entered into transactions which enable or are likely to enable the person to obtain a tax advantage during the time that the monitoring notice has effect"], ["2014-treasury-dec-FRAB__119__05_-_EPSAS_governance_consultation_paper.txt", " Annex 1 provides further background and explanation on Delegated and Implementing Acts"], ["2014-treasury-dec-PU1624_final__web_.txt", " Departments are generally advised to set firm or indicative budgets for forward years to help ALBs plan"], ["2014-treasury-dec-FRAB__120__07_-_Annex_C_-_FT_ARM_14-15.txt", " The carrying amount of the part replaced is de-recognised"], ["2014-treasury-dec-Country_and_Regional_Analysis_November_2014_Combined.txt", " Social protection  of which personal social services of which incapacity, disability and injury benefits 10"], ["2014-treasury-dec-IFRS_16_Application_Guidance_December_2020.txt", "13 In addition to the quantitative disclosure requirements described above, IFRS 16 discusses the need for additional information to be disclosed to meet the disclosure objective"], ["2014-treasury-dec-promoters_of_tax_avoidance_schemes_amendment_of_return_to_take_account_of_relevant_judicial_rulings_and_dotas.txt", " Relevant proposal is a proposal for something which, if entered into, would be relevant arrangements and may relate to a single person or to a number of people"], ["2014-treasury-dec-IFRS_9_Financial_Instruments_-_public_sector_application_guidance__Decem....txt", "6  Utilising this approach would remove the need for a constant assessment for impairment but is likely to result in a significant 'day-1' loss"], ["2014-treasury-dec-cluster_area_allowance_consultation.txt", " The industry\u2019s ingenuity and creativity is helping to secure its long-term future, by identifying ways to extract these hard to reach hydrocarbons"], ["2014-treasury-dec-budget_2014_data_sources.txt", "6, page 87  Paragraph 1"], ["2014-treasury-dec-FSCS_annual_report_2014_print.txt", " A second and final independent report, published in January 2014, took a broader look at whether more can be done in terms of legislation, market practice and regulation to improve the SAR"], ["2014-treasury-dec-IFRS_9_Financial_Instruments_-_public_sector_application_guidance__Decem....txt", "aspx 3 IFRS 9, Appendix B application guidance, paragraph B4"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", "1 - Trade and other receivables"], ["2014-treasury-dec-PU1668_WGA_summary_report_revised_layout_4_page_spread_final.txt", " PFI assets the net book value of assets funded from Private Finance Initiative PFI projects was 37 billion"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", "4 and in provisions for other future liabilities"], ["2014-treasury-dec-frem_hutton_review_fairpay_additional_guidance_update_2012-13.txt", " non-consol perf pay  Non- Benefits in Consolidated Kind Performance Pay   '000   '000  Member 2 - Director 180-185 General From 1 March FYE Member 1 - Permanent 165-170 Secretary Member 3 - Director 130-135 General Member 4 - Director 125-130 General Member 5 - Director 125-130 General Band of Highest Paid Director\u2019s Total Remuneration  '000 Median Total Remuneration Ratio  5-10 0-5 0-5 180-185 21,358 8"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_print.txt", "  Political donations and political expenditure The Company has not made any political donations for the year ended 31 March 2014"], ["2014-treasury-dec-government_financial_reporting_manual_201314.txt", "17 donated assets paragraphs 6"], ["2014-treasury-dec-Country_and_Regional_Analysis_November_2014_Combined.txt", " Social protection  1,541 715 228 355 26 4,340  1,504 725 238 280 26 4,227  1,661 647 205 395 19 4,417  1,737 483 171 241 58 4,222  1,853 845 182 245 38 4,686  of which personal social services  1,539  1,594  1,636  1,658  1,682  10"], ["2014-treasury-dec-2902216_ScotlandAnalysis_Conclusion_acc2.txt", " This provides certainty on the levels of tax relief companies will get on  the cost of making platforms, pipelines and other facilities safe once they are no longer in use"], ["2014-treasury-dec-Wales_Bill_Command_Paper_-_English.txt", "   It protects the Welsh Government\u2019s budget from volatility caused by UKwide macro-economic shocks, which the UK Government is better placed to manage"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", " The resulting inconsistency between local accounts and the summarisation schedules based on those accounts is handled by clear disclosures of the nature and impact of the PPA as required by IAS 8 and a detailed reconciliation in the schedules between the accounts and the schedules opening balances"], ["2014-treasury-dec-PU1738_print_CMYK.txt", " For the 2014-2020 programming period, the Common Provisions Regulation sets out the guiding principles for administering the funds"], ["2014-treasury-dec-IUK_Routemap_Case_Study_Crossrail.txt", "  \u00a0  Requirements  \u00a0and  \u00a0expected  \u00a0benefits  \u00a0are  \u00a0clear  \u00a0and  \u00a0linked  \u00a0to  \u00a0 business  \u00a0policy"], ["2014-treasury-dec-FRAB__119__08_-_Annex_G1_-_DEPARTMENT_YELLOW_2013-14.txt", "  The notes on pages aa to zz form part of these accounts  201X-1Y  201W-1X  000  000  42  2013-14  DEPARTMENT YELLOW ILLUSTRATIVE ACCOUNTS  Core Department  Core Department  Agencies  Departmental Group  Core Department  Core Department  Agencies  Departmental Group  Not later than one year Later than one year and not later than five years Later than five years  10"], ["2014-treasury-dec-OOTLAR_19_March_2014__1_.txt", " Penalties will apply for late payment"], ["2014-treasury-dec-elps_main_doc_final.txt", "  5  In these circumstances, the trustee will be acting as a paying agent and the authorised payment must be held separately from the actual pension fund"], ["2014-treasury-dec-Wales_Bill_-_Explanatory_Notes_-_Report_Stage_-_Welsh_Language_Version_10_6_14_pdf.txt", "  Mae adran 116H2 yn darparu eithriad i\u2019r rheol yn adran 116G1 lle y mae unigolyn yn cyrraedd y DU yn deithiwr ac, y diwrnod nesaf, yn ymadael \u2019r DU heb gymryd rhan mewn gweithgareddau sydd heb gysylltiad agos \u2019i daith drwy\u2019r DU"], ["2014-treasury-dec-PSS_April_2014.txt", "7  of which public and common services of which international services of which public sector debt interest  of which enterprise and economic development 1 of which science and technology of which employment policies of which agriculture, fisheries and forestry of which transport  7"], ["2014-treasury-dec-OLD_complete_v3.txt", " Since this company will not be an executive agency of the Department for Transport, and since it too will not be engaged in any substantial business activities, the existing legislation will not permit it to recover VAT"], ["2014-treasury-dec-AS2014_data_sources_final.txt", "  Data source, including ONS source code if applicable Cash gains for typical basic and higher rate taxpayers HM Treasury analysis based on 2010-11 to 2015-16 personal tax parameters"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", " UK Financial Investments Limited UKFI manages HM Treasury\u2019s 100 per cent shareholding in UKAR"], ["2014-treasury-dec-Amendment_1-3.txt", " Amendment 2 inserts a new clause 2078A which provides that if a Tribunal finds that a penalty should not have been charged because it was reasonable for the taxpayer to continue his dispute, the follower notice on which it was based remains valid, as does any accelerated payment notice or partner payment notice related to it"], ["2014-treasury-dec-OOTLAR_19_March_2014__1_.txt", " HMRC must register the scheme unless the application contains incorrect information or a false declaration Section 153 of FA 2004"], ["2014-treasury-dec-Diverted_Profits_Tax.txt", "  FINANCE BILL 2015  EXPLANATORY NOTE  CLAUSE 10 TAXABLE DIVERTED PROFITS IN A SECTION 3 CASE SUMMARY 1"], ["2014-treasury-dec-FRAB__119__08_-_Annex_I4_-_MAGENTA_PENSION_SCHEME_2014-15.txt", " As the Administration control total is a sub-category of DEL, Administration and Programme expenditure reported in the Statement of Parliamentary Supply was differ from that reported in the IFRS-based accounts"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " Subsection 3 makes it clear that references to an interest in land for this purpose do not include mortgage creditors or in Scotland the interest of a creditor in a charge or security of any kind over land"], ["2014-treasury-dec-Country_and_Regional_Analysis_November_2014_Combined.txt", "6 Subsidiary services to education 9"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", " These changes will apply to qualifying expenditure a company incurs on or after Royal Assent of Finance Bill 2014"], ["2014-treasury-dec-main_supply_estimates_2014_2015_print.txt", " Contractorisation of AWE Indemnity to AWE Management Ltd in respect of non-nuclear risks covering employer's liability, property damage and business interruption, public and product liability"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", " 1  Capital commitments comprise future commitments to capital expenditure for the acquisition of property, plant and equipment and intangible assets that are contracted for but not provided for in the financial statements"], ["2014-treasury-dec-FRAB__119__06_-_Discount_rates.txt", "40  30 November 2011  4"], ["2014-treasury-dec-ENFORCEMENT_BY_DEDUCTION_FROM_ACCOUNTS.txt", " The Government has stated that in order to allow for an extended period of scrutiny, this measure will be legislated for in the next Parliament"], ["2014-treasury-dec-Disguised_fee_income.txt", " This clause has been introduced to ensure that fees or other sums for investment management paid to managers of funds are charged to income tax"], ["2014-treasury-dec-PU1616_OTS_employee_benefits_final_report.txt", " Higher paid employees are subject to tax on all benefits and expenses payments and their employer is subject to associated NICs costs"], ["2014-treasury-dec-promoters_of_tax_avoidance_schemes_amendment_of_return_to_take_account_of_relevant_judicial_rulings_and_dotas.txt", "  6  In subsection 1ai, for or c substitute , c or ca"], ["2014-treasury-dec-Payment_systems_regulator_IA.txt", "1 in the evidence base the smallest marginal improvement in efficiency or effectiveness will have significant economic welfare benefits"], ["2014-treasury-dec-PU1624_final__web_.txt", "27 Where an impairment is applied to tangible fixed assets or leased tangible fixed assets, the budgeting treatment is dependent on the reason for incurring the impairment"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", "uk 18 Annual Survey of Hours and Earnings 2013 Provisional, ONS www"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", " 8255 IFRS 12 Disclosure of Interests in Other Entities "], ["2014-treasury-dec-MCD_draft_regulations.txt", " 2 In paragraph 3 a for 25A substitute 25A1b, 25A2 and b omit 53A, and 61,"], ["2014-treasury-dec-37630_Budget_2014_Web_Accessible.txt", " The UK is leading the argument for completion of the EU single market"], ["2014-treasury-dec-PESA_2014_-_print.txt", " These increases will be offset by any deposits at Supplementary Estimates in future years so are excluded from spending totals"], ["2014-treasury-dec-45502_Cm_8988_Accessible.txt", " Two of the contracts are for power plants converted from burning coal to biomass, five are for offshore wind farms and one is for a purpose built biomass plant providing heat as well as power"], ["2014-treasury-dec-OLD_complete_v3.txt", "  Policy objective The measure will help landfill site operators to identify the tax liability of waste fines sent for disposal at their sites by making available an objective scientific test to test samples"], ["2014-treasury-dec-44695_Accessible.txt", "158 Serial avoiders  The government will consult on action that could be taken to impose additional financial costs, compliance and reporting requirements on repeat users of known avoidance schemes"], ["2014-treasury-dec-44695_Accessible.txt", "7 million since May 2010"], ["2014-treasury-dec-PU1624_final__web_.txt", "  The Capital budget will score    f  Net lending i"], ["2014-treasury-dec-OLD_complete_v3.txt", " These revised safeguards were set out in the Government\u2019s consultation response published on 21 November"], ["2014-treasury-dec-45502_Cm_8988_Accessible.txt", "5 The Home Office has commissioned a single national policy for police forces on whistleblowing to ensure a clear and consistent approach, and will consult on further proposals to strengthen protection for police whistleblowers later this year"], ["2014-treasury-dec-OLD_complete_v3.txt", " The rules on the deduction of income tax from payments of yearly interest arising in the UK, including certain exceptions from this obligation, are set out in Chapter 3 of Part 15 ITA"], ["2014-treasury-dec-Minute_of_Gov-Chx_meeting_Jan_30_2014.txt", " The Chancellor also noted that, in the Autumn Statement, the Government had set out its intention to consult on proposals to require banks to share information on their SME customers with other lenders, through Credit Reference Agencies"], ["2014-treasury-dec-Partnerships_Mixed_membership_partnerships__Alternative_investment_fund_managers__Transfer_of_assets___income_Streams_through_partnerships.txt", " Further guidance on how to complete the returns will be published as part of the Self Assessment notes in the near future"], ["2014-treasury-dec-Public_Spending_Statistics_July_2014_consolidated_revised.txt", " Social protection Total public sector gross current procurement expenditure on services  29,385  29,538  30,099  30,382  29,870  193,746  188,661  189,307  193,822  200,026  1 National Accounts definition of current procurement, so includes Defence spending on Single Use Military Equipment SUME"], ["2014-treasury-dec-OOTLAR_19_March_2014__1_.txt", "48 million 83 per cent are male and 0"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", " 111 Chapter 4 Annex 4 Lease accounting entries "], ["2014-treasury-dec-130731_Final_IA_-_SAR_for_PSSs_Signed.txt", " For example, if a bank is unable to carry out transactions, it may be unable to manage its liquidity and withdraw from other transactions in order to retain liquidity"], ["2014-treasury-dec-Refunds_of_VAT_to_search_and_rescue_charities.txt", "  Background to the measure The established emergency services police forces, fire and rescue authorities, NHS ambulance trusts and the Maritime and Coastguard Agency are already refunded some or all of the VAT they incur in relation to their statutory non-business activities"], ["2014-treasury-dec-EEA_Accounts_2013-14_-_print.txt", " I conducted my audit in accordance with International Standards on Auditing UK and Ireland"], ["2014-treasury-dec-main_supply_estimates_2014_2015_print.txt", "  Associated administrative costs are borne by the Cabinet Office"], ["2014-treasury-dec-05._2013-14_NDPB_GREEN.txt", "  NDPB GREEN ILLUSTRATIVE ACCOUNTS  Intangible assets 201X-1Y Information Technology  Software Licences  000  000  Websites  Development Expenditure  Licences, Trademarks  Artistic Originals  Patents  000  000  000  000  Cost or valuation At 1 April 201X Additions Donations Disposals Impairments Reclassifications Revaluations At 31 March 201Y Amortisation At 1 April 201X Charged in year Disposals Impairments Reclassifications Revaluations At 31 March 201Y Carrying value at 31 March 201X Carrying value at 31 March 201Y Asset financing Owned Finance Leased Contracts Carrying value at 31 March 201Y  17  Goodwill  000  Payments on Account  Assets under Construction 000  Total  000  2013-14  NDPB GREEN ILLUSTRATIVE ACCOUNTS  201W-1X Information Technology  Software Licences  Websites  Development Expenditure  Licences, Trademarks  Artistic Originals  Patents  000  000  000  000  000  000  Goodwill  Payments on Account  Assets under Construction  000  Cost or valuation At 1 April 201W Additions Donations Disposals Impairments Reclassifications Revaluations At 31 March 201X Amortisation At 1 April 201W Charged in year Disposals Impairments Reclassifications Revaluations At 31 March 201X Carrying value at 31 March 201W Carrying value at 31 March 201X Asset financing Owned Finance leased Contracts Carrying value at 31 March 201X  The headings and rows used to analyse assets and sources of financing should reflect the NDPB\u2019s material items"], ["2014-treasury-dec-Notice_Central_African_Republic_060421.txt", "orgsecuritycouncilsanctions2127 7"], ["2014-treasury-dec-Tackling_marketed_tax_avoidance.txt", "ukresource-libraryconsultation-principles-guidance If you have any comments or complaints about the consultation process please contact Paul Miller, Consultation Coordinator, Budget Team, HM Revenue  Customs, 100 Parliament Street, London, SW1A 2BQ"], ["2014-treasury-dec-37630_Budget_2014_Web_Accessible.txt", " In 1998, imports exceeded exports for the first time since 1992, and have continued to do so"], ["2014-treasury-dec-PU1638_policy_costings_bud_2014_with_correction_slip.txt", " Exchequer impact m  Exchequer impact Total  2014-15  2015-16  2016-17  2017-18  2018-19  10  20  25  10  10  Areas of uncertainty The main uncertainty in the costing relates to the assumption of increased take-up relating to Right to Buy agents"], ["2014-treasury-dec-PU1666_Help_to_Buy_mortgage_guarantee_scheme_quarterly_stats.txt", " The next release is scheduled to be published in August 2014"], ["2014-treasury-dec-FRAB__119__05_-_EPSAS_governance_consultation_paper.txt", "  VotingDecision making  If the procedure followed in the European Statistical System for the European Statistical Governance Advisory Board ESGAB were to be used as the basis, the Board would adopt its opinions or reports by a consensus"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", " These entities are not consolidated in WGA in 2012-13, because their scale dwarfs other aspects of WGA, distorting the accounts, and making it difficult to determine trends"], ["2014-treasury-dec-Tackling_marketed_tax_avoidance.txt", "  Relevant tax, tax advantage and tax arrangements 2  1 This paragraph applies for the purposes of this Part of this Schedule"], ["2014-treasury-dec-PU1624_final__web_.txt", " legacies to reduce the national debt"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", "DRAFT CLAUSES  EXPLANATORY NOTES for  FINANCE BILL 2015  10 December 2014  1  If using an electronic version of the document, please consider the environment and only print the pages which you need and recycle them when you have finished"], ["2014-treasury-dec-elps_main_doc_final.txt", "  Policyholders the Scheme is unable to trace 5"], ["2014-treasury-dec-FRAB__120__07_-_Annex_C_-_FT_ARM_14-15.txt", " The relevant responsibilities of the accounting officer, including their responsibility for the propriety and regularity of public finances for which they are answerable, and for the keeping of proper accounts, are set out in the NHS Foundation Trust Accounting Officer Memorandum issued by Monitor"], ["2014-treasury-dec-elps_annex_final.txt", "  The majority of policies with a fixed term have a term of 5 or 10 years with the maximum term being 20 years"], ["2014-treasury-dec-FRAB__120__10_-_EPSAS.txt", " At that time the first Governance Taskforce meeting had taken place and Eurostat had just released a public consultation on the proposed governance framework"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_web.txt", " This transferred any employee related liabilities accrued at the date of termination of these grant agreements to the Money Advice Service"], ["2014-treasury-dec-main_supply_estimates_2014_2015_print.txt", "  Unquantifiable  HM Treasury has guaranteed indemnities provided by United Kingdom Financial Investments UKFI for its new directors against liabilities and losses incurred in the course of their actions"], ["2014-treasury-dec-140220_Letter_and_annexes_from_HMT_to_Govt_Actuary_3.txt", " 2 For the purposes of paragraph 1, the benefits paid a must include, but are not limited to, benefits paid to pensioners and dependants and outgoing transfer values and b must exclude any benefits paid which relate to benefits accrued in the connected scheme or schemes"], ["2014-treasury-dec-promoters_of_tax_avoidance_schemes_amendment_of_return_to_take_account_of_relevant_judicial_rulings_and_dotas.txt", "  This legislation is designed to tackle particular behaviours which have been identified amongst certain promoters of tax avoidance schemes e"], ["2014-treasury-dec-PESA_2014_-_print.txt", " Economic affairs, of which enterprise and economic development  4"], ["2014-treasury-dec-FSCS_annual_report_2014_web.txt", " The main changes that member states\u2019 schemes will have to adopt include  a mandatory requirement for a seven working day payout across the EEA, with a transition period from the current 20 working day repayment period, to reduce the payout deadline by 2023  Section 8 Enhancing FSCS Capabilities 73   protection for temporary high balances  extending the eligibility criteria to include medium and large businesses  flagging of eligible accounts for protection by providers and the right to information about the DGS  mandatory disclosure requirements for deposit takers across the EEA changes to the existing disclosure wording currently used by UK deposit firms will be required  a fund with a maximum of 0"], ["2014-treasury-dec-EU_finances_2014_final.txt", " An explanation for this difference is set out in tables B"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", " HM Treasury has a process in place to identify intra-government balances and transactions between bodies consolidated into the Account, and most balances and transactions have been eliminated"], ["2014-treasury-dec-IFRS_15_Application_Guidance.txt", "ukgovernmentcollectionsgovernment-financialreporting-manual-frem  Consolidated Budgeting Guidance 2017-181 httpswww"], ["2014-treasury-dec-37630_Budget_2014_Web_Accessible.txt", " The review will inform a revised Charter for Budget Responsibility\u2019, which will be presented to Parliament alongside Autumn Statement 2014"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", " The DMO\u2019s responsibilities include debt and cash management for the UK Government, lending to local authorities and managing certain public sector funds"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", "  20  25  330C Avoidance of double charge 1  This section applies if at any time a company the relevant company is required by section 330A to bring into account as a credit for the purposes of this Part an amount a which is brought into account as a credit for those purposes by another company, b which is brought into account in determining the assumed taxable total profits of another company for the purposes of Part 9A of TIOPA 2010 controlled foreign companies, or c on which a person is charged to income tax"], ["2014-treasury-dec-44695_Accessible.txt", "218 Green Investment Bank  The government is working to bring private capital into the Green Investment Bank through a new fund for private investment in operational offshore wind assets and wider options"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", "  Annual report and accounts 2013-14\u2003\u2003 59  5"], ["2014-treasury-dec-45502_Cm_8988_Print.txt", "  Recommendation implemented"], ["2014-treasury-dec-Russia.txt", " He publicly recognised that the MPs from Crimea were the initiators of inviting Russian soldiers to take over the Verkhovna Rada of Crimea"], ["2014-treasury-dec-INHERITANCE_TAX_INTEREST.txt", "  Summary of impacts Exchequer impact m  2014-15  2015-16  2016-17  2017-18  -  negligible negligible negligible  2018-19  2019-20  negligible  negligible  This measure is expected to have a negligible impact on the Exchequer"], ["2014-treasury-dec-elps_main_doc_final.txt", " However, it upheld the challenge to the Governments rejection of some of the Parliamentary Ombudsmans findings"], ["2014-treasury-dec-Further_devolution_manchester_nov_2015.txt", " Ahead of the formal consultation on delivering the Government\u2019s reforms to Business Rates, the Government will work with the Greater Manchester Combined Authority to consider how risk and volatility are managed within the system, including in particular in relation to appeals, to support the effectiveness of the operation of the Local Growth pilot, announced in the March 2015 Budget"], ["2014-treasury-dec-06._2013-14_MAGENTA_PENSION_SCHEME.txt", " The Department is regarded as a related party with which the Department has had various material transactions during the year"], ["2014-treasury-dec-oil_and_gas_fiscal_review_call_for_evidence.txt", "  22  B  Key elements of the fiscal regime  B"], ["2014-treasury-dec-elps_main_doc_final.txt", " These are then discounted back to 31 December 2009"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", "67 In response to the financial crisis, the government made a number of interventions to support the stability of the financial sector"], ["2014-treasury-dec-131010_Letter_and_annexes_from_HMT_to_Govt_Actuary_2.txt", " Cost cap liabilities 54"], ["2014-treasury-dec-Partnerships_Salaried_member_rules.txt", " However, ABC LLP is a mixed membership partnership and the mixed membership partnership rules new sections 850C to 850E need to be considered"], ["2014-treasury-dec-main_supply_estimates_2014_2015_print.txt", "  364  Armed Forces Pension and Compensation Schemes  Main Estimates, 2014-15  Part III Note D - Explanation of Accounting Officer responsibilities The Accounting Officer prepares resource accounts for each financial year"], ["2014-treasury-dec-main_supply_estimates_2014_2015_web.txt", "  301  The National Archives  Main Estimates, 2014-15  Part I  Voted  Departmental Expenditure Limit Resource Capital Annually Managed Expenditure Resource Capital Total Net Budget Resource Capital Non-Budget Expenditure  Non-Voted  Total  35,098,000 2,030,000  -  35,098,000 2,030,000  -25,000 -  -  -25,000 -  35,073,000 2,030,000  -  35,073,000 2,030,000  -  Net cash requirement  31,468,000  Amounts required in the year ending 31 March 2015 for expenditure by The National Archives on Departmental Expenditure Limit Expenditure arising from ensuring the UK public record - past and future - remains authentic, available and accessible to all including providing leadership and support to the archive sector across England and Wales leading on policy and best practice in knowledge and information management for the public sector setting standards and driving forward the public sector information reuse agenda official publishing services for the whole of government including publishing all UK legislation and making it accessible online managing Crown and Parliamentary copyright administration of The National Archives and other noncash items"], ["2014-treasury-dec-FSCS_annual_report_2014_print.txt", " Both insurers were operating in the UK under the passporting-in\u2019 arrangement that allows an EEA-authorised firm to carry out its permitted activities in another EEA member state, such as the UK, if that firm fulfils the requirements under the relevant single market directive"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " 66 New subsection 2b sets out a requirement that the disposal is effected by or through a partnership"], ["2014-treasury-dec-PU1638_policy_costings_bud_2014_with_correction_slip.txt", " The new band B will cover all passengers with a final destination of more than 2000 miles from London"], ["2014-treasury-dec-Final_IA_-_ring-fencing_and_depositor_preference.txt", "  1  The White Paper IA estimated the total private cost to UK banks of the whole ICB package as falling in the range 4bn-7bn per year and the GDP cost in the range 0"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", "7 million to the SCNE, including VAT, and metal charges of 21"], ["2014-treasury-dec-Wales_Bill_-_Explanatory_Notes_-_Report_Stage_-_Final_10-6-14.txt", "  Section 116K7 requires that the report must be laid before the Assembly no later than 31 January of the financial year following that to which the report relates"], ["2014-treasury-dec-201409forecomp.txt", "5 Independent consensus  1"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", "  Budget 2014  3763010RedBookAnnex D"], ["2014-treasury-dec-scotland_analysis_fiscal_policy_and_sustainability_print.txt", " As part of the UK, the Scottish Government would be able to use these new powers while continuing to be supported by the broader and more diverse UK economy"], ["2014-treasury-dec-government_financial_reporting_manual_201314.txt", "4  In applying IFRS 1, reporting entities should be aware of the following interpretations for the public sector context a  this Manual requires assets to be carried at valuation and so the elections available in IFRS 1"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " The existing legislation in section 34 TIOPA applies where credit for foreign tax is allowed to a person and the foreign tax authority makes a payment by reference to that tax to that person, or to someone connected with that person"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " The Scotland Act 2012 legislates for the Scottish rate of income tax, which is expected to be introduced in April 2016"], ["2014-treasury-dec-scotland_analysis_fiscal_policy_and_sustainability_print.txt", "6 of GDP larger than the deficit assumed by NIESR, all else equal"], ["2014-treasury-dec-Notice_Central_African_Republic_060421.txt", " Non-media enquiries about the sanctions measures themselves should be addressed to sanctionsfcdo"], ["2014-treasury-dec-FRAB__119__08_-_Annex_H_-_2014-15_FReM.txt", " Third party assets are not public assets, and should not be recorded in the primary financial statements"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", "147 The government has taken decisive steps to improve and streamline the planning system"], ["2014-treasury-dec-main_supply_estimates_2014_2015_print.txt", " Part of the TPS income consists of actual receipts, e"], ["2014-treasury-dec-Wales_Bill_-_Impact_Assessment_-_Report_Stage_-_Final_10_6_14_pdf.txt", " It would also provide additional 13  independent revenue against which the Welsh Government could borrow to invest in capital infrastructure"], ["2014-treasury-dec-CAPITAL_GAINS_TAX_NON_RESIDENTS_AND_UK_RESIDENTIAL_PROPERTY.txt", "  222B Day count test 1  This section explains how P meets the day count test see section 222A with respect to the dwelling-house or part of a dwelling-house mentioned in section 2221 in a full or partial tax year"], ["2014-treasury-dec-37630_Budget_2014_Web_Accessible.txt", " However, the ONS will classify Sukuk in due course and this will determine whether in outturn the proceeds from Sukuk issuance act to reduce the CGNCR, or act to finance the CGNCR in the same way as gilts"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", " 10678 Note 4 - Income generation activities "], ["2014-treasury-dec-Partnerships_Mixed_membership_partnerships__Alternative_investment_fund_managers__Transfer_of_assets___income_Streams_through_partnerships.txt", "  24  In cases other than deferred remuneration arrangements, the amount by which the individual's profit share can be increased is limited to the amount by which the nonindividual partner's profit share exceeds its appropriate notional profit, i"], ["2014-treasury-dec-OOTLAR_19_March_2014__1_.txt", "  Small and micro business assessment no material impact is anticipated on small companies, whose current interaction with the loan relationshipsderivative contracts regimes is generally straightforward"], ["2014-treasury-dec-AS2014_data_sources_final.txt", "6 billion of research funding per year since 2010 26 At SR13 the government provided a long term commitment to science capital infrastructure - 1"], ["2014-treasury-dec-survivor-benefits-in-occupational-pension-schemes-annex-b.txt", "7bn  45  Dependants  0bn  0bn  1"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " 2 The penalty payable under paragraph 11 is not a penalty determined by reference to a liability to tax despite the fact that the original penalty by reference to which it is calculated may be such a penalty"], ["2014-treasury-dec-OOTLAR_19_March_2014__1_.txt", " The GGY bandings are published in Annex B"], ["2014-treasury-dec-supplementary_estimates_and_new_estimates_2013_14_120214_correction.txt", "  -9,616,000  Section F Decrease in capital spend for Departmental operating costs following a transfer to Environment Agency"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", "  Clause 143 provides that specified payments will be treated as bets"], ["2014-treasury-dec-Partnerships_Salaried_member_rules.txt", " There may, however, be other relevant documents including a specific agreement with a member, an arrangement relating to bonus or profit share, or any remuneration agreement"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", " The exit packages disclosure may be included in NHS bodies\u2019 annual reports, but also forms part of the auditable notes to the accounts"], ["2014-treasury-dec-44695_Accessible.txt", " Finance Bill 2015 78  Autumn Statement 2014  2"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", "3 billion less than the amount included in the Estimate"], ["2014-treasury-dec-PU1616_OTS_employee_benefits_final_report.txt", " The exact amounts depend on how much an employee earns and their National Insurance category this depends on their circumstances"], ["2014-treasury-dec-EEA_Accounts_2013-14_-_print.txt", " These factors, coupled with the effects of differing treatment of unsettled items and short positions in debt securities, mean that gross reserve assets shown in the Template the equivalent of 66,505m at 31 March 2014 differ by 1,690m from the assets held in the EEA"], ["2014-treasury-dec-Scotland_analysis__Fiscal_policy_and_sustainability.txt", "31 The FCWG\u2019s recommended conditions for setting up a long-term savings fund are for the government of an independent Scotland to be running an onshore budget balance"], ["2014-treasury-dec-supplementary_estimates_and_new_estimates_2013_14_120214_correction.txt", "  Home Office will account for this Estimate"], ["2014-treasury-dec-central_african_republic.txt", "a 1 GAYE, Aroun 2 GEYE, Aroun 3 GEYE, Haroun Passport Details O00065772 Central African Republic letter O followed by 3 zeros, expires 30 December 2019 Address 1 Ndele, Bamingui-Bangoran"], ["2014-treasury-dec-PESA_2014_-_print.txt", " The profitloss on disposal is recorded in the resource budget"], ["2014-treasury-dec-FSCS_annual_report_2014_web.txt", " We restructured key teams within the business to support these changes  engagement and ensure that we are as effective as possible"], ["2014-treasury-dec-MCD_annex_b_impact_assessment.txt", " One of the purposes of this consultation is to seek more information about the likely impact, which can then be used to assess the policy approach and provide an estimate of costs for the Government\u2019s final impact assessment"], ["2014-treasury-dec-FSCS_annual_report_2014_print.txt", "  Claims for compulsory insurance are covered in full"], ["2014-treasury-dec-PU1638_policy_costings_bud_2014_with_correction_slip.txt", "  Costing The costing is calculated by modelling the total loss to central government receipts arising from affected properties based on the average rateable values within affected areas"], ["2014-treasury-dec-PU1638_policy_costings_bud_2014_with_correction_slip.txt", " The survey asked individuals how interested they were in acquiring additional pensions, on a scale from very interested to not interested at all"], ["2014-treasury-dec-IFRS_15_Application_Guidance.txt", "22  Where entities use practical expedients available in IFRS 15, this fact should be disclosed"], ["2014-treasury-dec-main_supply_estimates_2014_2015_web.txt", " Delivering military capability, including costs of front line troops, attributed costs of logistical and personnel support costs"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_print.txt", " Reserve amounts cannot be transferred between Money and Debt Advice"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", " The government\u2019s material credit risk was centred in the central funds particularly the DMO and EEA, HM Treasury, the Bank of England, the Department for Business, Innovation and Skills BIS and the Department for Transport DfT"], ["2014-treasury-dec-03._2013-14_DEPARTMENT_YELLOW.txt", " Contingent liabilities The Department has the following quantifiable contingent liabilities insert list with explanatory narrative The Department has entered into the following unquantifiable contingent liabilities"], ["2014-treasury-dec-promoters_of_tax_avoidance_schemes_amendment_of_return_to_take_account_of_relevant_judicial_rulings_and_dotas.txt", " HMRC estimates that there are approximately 20 businesses that potentially could be designated"], ["2014-treasury-dec-Final_IA_-_ring-fencing_and_depositor_preference.txt", "2 per cent over the last 20 years"], ["2014-treasury-dec-Trial_of_the_Pyx_Verdict_2014.txt", " We found that they were on the whole within the permitted variation from the standard weight, the average variation in grams being one point zero two above 1"], ["2014-treasury-dec-FRAB__119__04_-__Whole_of_Government_Accounts_2011-12.txt", " Goods and services were purchased to meet operational requirements and included maintenance of buildings such as schools and hospitals, maintenance of the London underground network, purchase of equipment for armed forces, materials for schools and medicines and administrative costs such as rent and utilities"], ["2014-treasury-dec-PESA_2014_-_print.txt", " This relates to the fair value of liabilities incurred for Contracts for Difference expected to be signed under the Electricity Market Reform programme"], ["2014-treasury-dec-EU_finances_2014_final.txt", " It is estimated that this accounted for around 1,500 million of the difference in 2012    Amending Budget No"], ["2014-treasury-dec-PU1624_final__web_.txt", "49 Under UKGAAP, where a department had an RI it would build up an RI asset on its Statement of Financial Position over the life of the contract"], ["2014-treasury-dec-Carbon_price_floor_-_fossil_fuels_in_CHPs.txt", " The change will be monitored and reviewed as part of HMRC\u2019s normal assurance process"], ["2014-treasury-dec-FRAB__119__08_-_Annex_G2_-_AGENCY_PINK_2013-14.txt", " That is not helpful to the reader of the accounts"], ["2014-treasury-dec-Extension_of_Ring_Fence_Expenditure_Supplement.txt", " Other impacts have been considered and none have been identified"], ["2014-treasury-dec-FSCS_annual_report_2014_print.txt", " Any FSCS exit packages are approved in line with its own internal procedures"], ["2014-treasury-dec-spend04_sciencedoc_1_090704.txt", " The Government believes that, working together, the public and private sectors can successfully increase the knowledge intensity and innovation performance of the UK economy over the coming decade"], ["2014-treasury-dec-government_financial_reporting_manual_201314.txt", " The chapter looks at each of the relevant accounting standards"], ["2014-treasury-dec-140808_Housing_Zones_Prospectus.txt", "ukdocopengovernment-licence or write to the Information Policy Team, The National Archives, Kew, London TW9 4DU, or email psinationalarchives"], ["2014-treasury-dec-PESA_2014_-_print.txt", "  184\u2003\u2003 Public Expenditure Statistical Analyses 2014  C"], ["2014-treasury-dec-Country_and_Regional_Analysis_November_2014_Combined.txt", "2 Community development 6"], ["2014-treasury-dec-promoters_of_tax_avoidance_schemes_amendment_of_return_to_take_account_of_relevant_judicial_rulings_and_dotas.txt", " 7 For the purposes of paragraph 15, a penalty imposed on a relevant partner by virtue of sub-paragraph 2 is to be treated as if it were determined by reference to such additional amount of tax as is due and payable by the relevant partner as a result of the counteraction of the denied advantage"], ["2014-treasury-dec-freedom_and_choice_in_pensions_print_210314.txt", "2 This consultation forms a key part of a wider set of reforms announced at Budget 2014 which are targeted at supporting savers"], ["2014-treasury-dec-FSCS_annual_report_2014_web.txt", " Under the terms of the Act all directors were by appointed by the FSA until 1 April 2013, and thereafter by the FCA and PRA"], ["2014-treasury-dec-37630_Budget_2014_Web_Accessible.txt", " Zampolli 2011 The real effects of debt\u2019, Working Papers No 352 Checherita, C"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", "1 billion for 2013-14"], ["2014-treasury-dec-FRAB__120__07_-_Annex_C_-_FT_ARM_14-15.txt", "  New group accounting standards IFRS 10, IFRS 11 and IFRS 12 have been adopted"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", " Assessment of any such misstatements would take into account these qualitative aspects as well as the size of the misstatement"], ["2014-treasury-dec-elps_annex_final.txt", " they were not standard annuities"], ["2014-treasury-dec-PU1678_final__1_.txt", " There will also be EBA RTS that, in accordance with Article 553, will relate to the contents of the term required"], ["2014-treasury-dec-Scotland_analysis__Fiscal_policy_and_sustainability.txt", "  8  UK long-term care spending is projected by scaling the OBR\u2019s FSR 2013 projection to account for the updated 2012-based ONS population projections"], ["2014-treasury-dec-budget_2014_distributional_analysis.txt", "4 To illustrate how the effects of government intervention and redistribution differ across the income distribution, Chart 2"], ["2014-treasury-dec-FRAB__120__07_-_Annex_C_-_FT_ARM_14-15.txt", " 118 Directors\u2019 report "], ["2014-treasury-dec-freedom_and_choice_in_pensions_print_210314.txt", " Evidence from these countries shows there will be many people who manage their money over their whole remaining lifetime"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_print.txt", " The report reinforced the finding that the biggest influence on young people\u2019s approach to money is their parents"], ["2014-treasury-dec-FRAB__120__07_-_Annex_C_-_FT_ARM_14-15.txt", " The long-term real discount rate is 2"], ["2014-treasury-dec-PU1643_Charter_budget_responsibility_update_web.txt", " The OBR may require information from HM Revenue  Customs in order to carry out its duties however, the OBR will not seek from HM Revenue  Customs information relating to a person whose identity is contained within or can be deduced from the information"], ["2014-treasury-dec-Public_Spending_Statistics_July_2014_consolidated_revised.txt", " 100 The National Accounts "], ["2014-treasury-dec-44695_Autumn_Statement__Print_ready_.txt", " Autumn Statement announces the introduction of a new Diverted Profits Tax to counter the use of aggressive tax planning to avoid paying tax in the UK"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", "  117  Department of Health  Draft NHS Manual for Accounts 2014-15  4"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " Subsection 6 provides, for the purposes of 3b, the calculation methodology for the resulting reduction in the first party\u2019s liability to a relevant tax which is defined at subsection 13 as corporation tax, income tax or any non-UK tax"], ["2014-treasury-dec-Treasury_minutes_web.txt", "3 The Crime Survey for England and Wales shows that crime has fallen by 60 since its 1995 peak"], ["2014-treasury-dec-Air_Passenger_Duty_-_child_exemption.txt", "  4  Consultation draft  1  Air passenger duty exemption for children in standard class 1  2  In section 31 of FA 1994 passengers exceptions, after subsection 4 insert 4ZA  A child who has not attained the age of 16 years is not a chargeable passenger in relation to a flight if the child\u2019s agreement for carriage a is evidenced by a ticket, and b provides for standard class travel in relation to every flight on the child\u2019s journey"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", "  496  FINANCE BILL 2015  40"], ["2014-treasury-dec-Russia.txt", "a NIKITIN, Vasyl, Oleksandrovych Nationality Uzbek Address Russian Federation"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " New subsection 8 contains Condition B which is that it is reasonable to assume that, had the transferred asset been disposed of directly by the transferor to the transferee, the charge to corporation tax on income would have applied to the relevant amount received by the transferee"], ["2014-treasury-dec-OLD_complete_v3.txt", "  183  Inheritance tax simplifying charges on trusts and new rules to target avoidance through the use of multiple trusts Who is likely to be affected Individuals settling property into relevant property trusts, trustees and their advisers"], ["2014-treasury-dec-Russia.txt", " Therefore, it supports the consolidation of the illegally annexed Crimean peninsula into the Russian Federation which in turn further undermines the territorial integrity, sovereignty and independence of Ukraine"], ["2014-treasury-dec-Notice_Russia_080121.txt", " Non-media enquiries about the implementation of financial sanctions in the UK should be addressed to Office of Financial Sanctions Implementation HM Treasury 1 Horse Guards Road London SW1A 2HQ ofsihmtreasury"], ["2014-treasury-dec-FSCS_annual_report_2014_print.txt", " Statement of the directors\u2019 responsibilities in respect of the financial statements The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the classes\u2019 transactions and disclose with reasonable accuracy at any time the financial position of the classes and enable them to ensure that the financial statements comply with the requirements"], ["2014-treasury-dec-FRAB_121_minutes.txt", " CIPFA has been specifically looking at the front-end of Local Authority accounts"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " The total number of days in the year is then divided by the total number of days the minister of religion has worked in the year and this is multiplied by total income after deductions and exclusions and this then provides the earnings rate for a minister of religion"], ["2014-treasury-dec-elps_annex_final.txt", "  Where multiple premiums occur in the same month, these are combined and the total premium for that month is assumed to be paid on the earliest date within the month on which a premium was paid"], ["2014-treasury-dec-FRAB__119__05_-_EPSAS_governance_consultation_paper.txt", "  Legal status  The EPSAS TAG would be set up by the Commission in the envisaged EPSAS Framework Regulation  11  Coordination At all levels of the governance framework, there would also be a need to coordinate with the IPSAS Board, so that EPSAS and IPSAS do not drift unnecessarily from each other"], ["2014-treasury-dec-OLD_complete_v3.txt", " Landfill site operators are responsible for ensuring the correct tax liability of waste is identified and charged"], ["2014-treasury-dec-36048_Cm_8774.txt", " The department recently updated its WebTAG guidance to provide a consistent approach on the measurement of benefits"], ["2014-treasury-dec-FRAB__119__05_-_EPSAS_governance_consultation_paper.txt", " A limited number of other EPSAS stakeholders may also be invited to participate as observers"], ["2014-treasury-dec-Scotland_analysis__Fiscal_policy_and_sustainability.txt", " The IFS projections used the 2010-based projections"], ["2014-treasury-dec-Gift_Aid_intermediaries.txt", "  Current law The main legislation governing the relief is in Chapter 2, Part 8 of the Income Tax Act 2007 ITA 2007"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", " It will not be possible to estimate the FAS pension liability impact until all the assets transfer"], ["2014-treasury-dec-Accelerated_payments_and_group_relief.txt", "  2  If a final determination establishes that the amount P has available to surrender consists of or includes the amount referred to in subsection 1a or b or a part of it the allowed amount a section 225A2 and 3 which prevents consent being given to group relief claims ceases to apply in relation to the allowed amount, and b a claim for group relief in respect of any part of the allowed amount may be made within the period of 30 days after the relevant time"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", "43 Changing the starting rate of savings income tax  The starting rate for savings income tax will be set to 0 and the band to which it applies will be extended from 2,880 in 2014-15 to 5,000 as of 6 April 2015"], ["2014-treasury-dec-elps_main_doc_final.txt", "8  5  Towers Watson has since revised this figure to 4"], ["2014-treasury-dec-10459.Consolidated_Fund.for_web.txt", "4 million at 31 March 2013 - 1"], ["2014-treasury-dec-IAS_37_and_Grantor_Accounting_Application_Guidance.txt", " The grantee may be entitled to the grant pre year-end, but provide the necessary details post year-end"], ["2014-treasury-dec-DRAFT-_Exit_Payment_Note_on_Regs.txt", " For example, regulation 263e enables the Office for National Statistics to operate the waiver regime in respect of its own exit payments"], ["2014-treasury-dec-FSCS_annual_report_2014_web.txt", " For periods up to and including the year ended 31 March 2013, the company prepared its financial statements in accordance with UK generally accepted accounting principles UK GAAP"], ["2014-treasury-dec-36048_Cm_8774.txt", " Minor improvements are envisaged to ensure that all customers have full access to all modern money transmission products at a finer pricing agreement than departments would be able to achieve individually"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_print.txt", "2  Charge for year  6"], ["2014-treasury-dec-FRAB__120__Minutes_of_meeting.txt", " Subject to FRAB\u2019s views on the Addendum included in the Annex, FRAB is requested to delegate approval of the Addendum to the FRAB Chair"], ["2014-treasury-dec-scotland_analysis_fiscal_policy_and_sustainability_print.txt", " from 1999, prior to which the data is largely experimental, the Scottish proportion is 9"], ["2014-treasury-dec-supplementary_estimates_and_new_estimates_2013_14_120214_correction.txt", "uk TSOBlackwell and other accredited agents  HM Treasury contacts This document can be downloaded from www"], ["2014-treasury-dec-37630_Budget_2014_Web_Accessible.txt", " The government will continue to explore further extending the list to include debt securities offered via crowdfunding platforms"], ["2014-treasury-dec-Alcohol_duty_-_registration_of_alcohol_wholesalers.txt", " Sub-clause 10 states that applications will not be accepted prior to 1 October 2015"], ["2014-treasury-dec-PESA_2014_-_print.txt", "3  Capital DEL 2012-13 changes since PESA 2013  50  Table 3"], ["2014-treasury-dec-FRAB__120__07_-_Annex_C_-_FT_ARM_14-15.txt", "  Income should be classified as income from activities when it is earned under contracts with NHS bodies and others for the provision of patient-related health care services"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", " Extracts from Lloyds Banking Group plc\u2019s accounts for the year ended 31 December 2012  Total income Profitloss before taxation Tax creditcharge on profit of ordinary activities  2012 bn 38"], ["2014-treasury-dec-Efficiency_and_reform_in_the_next_Parliament.txt", " Many more departments now share buildings when previously there was no incentive for them to do so"], ["2014-treasury-dec-FRAB_121_minutes.txt", " At the same time, HM Treasury will consult on the 2015-16 FReM over the summer"], ["2014-treasury-dec-Partnerships_Mixed_membership_partnerships__Alternative_investment_fund_managers__Transfer_of_assets___income_Streams_through_partnerships.txt", " If allocation by time basis produces a result that is unjust or unreasonable, then the loss is to be allocated to the periods on a just and reasonable basis"], ["2014-treasury-dec-39796_Cm_8847_Accessible.txt", " Recommendation The department and NHS England should build on recent research to address the main causes of maternity clinical negligence claims and to stop so many claims coming forward"], ["2014-treasury-dec-FSCS_annual_report_2014_print.txt", " Risk Committee The Risk Committee\u2019s role is to recommend to the Board a risk appetitetolerance statement covering enterprise-wide risks, and to review FSCS\u2019s risk management approach to identifying and managing risks in achieving FSCS\u2019s aims, including FSCS\u2019s contingency planning arrangements and disaster recovery plans"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", "142 For people who want to build their own home, the government will consult on creating a new Right to Build\u2019, giving custom builders a right to a plot from councils, and a 150 million repayable fund to help provide up to 10,000 serviced plots for custom build"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", "  Differences in relation to assets 3"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " Subsection 2 also adds section 310B to Finance Act section 310B which provides that where a person has failed to provide information or documents required under section 310A HMRC may ask the tribunal for an order requiring the information or documents to be provided"], ["2014-treasury-dec-PU1616_OTS_employee_benefits_final_report.txt", " We therefore aim to produce recommendations that have regard to revenue impacts"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", " IFRS 9 is being introduced to replace IAS 39 Financial Instruments Recognition and Measurement"], ["2014-treasury-dec-PU1638_policy_costings_bud_2014_with_correction_slip.txt", "17 is used throughout"], ["2014-treasury-dec-FRAB_121_07_IFRS_13_annex_exposure_draft_of_proposed_amendments_to_FReM.txt", "46 The disclosures required by paragraphs 7"], ["2014-treasury-dec-AS2014_data_sources_final.txt", "ukgovernmentuploadssystemuploadsattachmentdatafile 376588HouseBuildingRelease-SeptQtr2014"], ["2014-treasury-dec-Amendment_1-3.txt", " Clauses 197 to 211 and Schedules 26, 27 and 29 provide for HMRC to issue follower notices to users of certain tax arrangements when those arrangements have been shown to fail in a Tribunal or Court"], ["2014-treasury-dec-Wales_Bill_-_Explanatory_Notes_-_Report_Stage_-_Final_10-6-14.txt", " Relevant persons is defined as including the Assembly Commission and the Welsh Ministers"], ["2014-treasury-dec-36048_Cm_8774.txt", "50  Culture DCMS  57"], ["2014-treasury-dec-44695_Autumn_Statement__Print_ready_.txt", "  Autumn Statement 2014  4469502Chapter2Complete"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", " Under alignmentCLOS this data forms part of the Department\u2019s Resource Account and so is now included as an auditable part of the Annual Accounts format"], ["2014-treasury-dec-37630_Budget_2014_Web_Accessible.txt", "8, even in the absence of future shocks, sustained action will be needed to bring down debt"], ["2014-treasury-dec-AS2014_policy_costings_final.txt", " It adds a 10 per annum supplement to the amount of losses carried forward from one period to another for up to six accounting periods to maintain the time value of exploration, appraisal and development costs"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", "  RESOLUTION 42  FINANCE BILL 2014 CLAUSE 68 SCHEDULE 13  37"], ["2014-treasury-dec-FRAB__119__04_-__Whole_of_Government_Accounts_2011-12.txt", " In addition to the interest taken by the PAC, the OBR for example have used WGA as a key source to produce their July 2013 fiscal sustainability report, evaluating the potential future fiscal impact of activities already undertaken by Government and comparing the Governments financial position and performance on a national accounts versus IFRS basis"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", " It will also work with the GLA and the London Borough of Barnet to look at proposals for the Brent Cross regeneration scheme, subject to value for money and affordability"], ["2014-treasury-dec-39796_Cm_8847_Print_Ready.txt", "  17  8 Committee of Public Accounts conclusion The actions of other departments, such as the Home Office to secure UK borders, can lead to tensions with the UKTI and FCO\u2019s work to promote UK exports"], ["2014-treasury-dec-government_financial_reporting_manual_201314.txt", "  Objectives of paragraphs 15 to 24 of IAS 1 2"], ["2014-treasury-dec-MCD_draft_regulations.txt", " 2 The adequate explanation must, where applicable, include a in the case of lenders, the information described in paragraph 62 b in the case of credit intermediaries, the information described in paragraphs 62 and 71 and c in all cases i the essential characteristics of the consumer buy-to-let mortgage contract proposed ii the specific effect the contract proposed may have on the borrower, including the consequences of default in payment by the borrower and iii where ancillary services are bundled with a consumer buy-to-let mortgage contract, whether each component of the bundle can be terminated separately and the implications for the borrower of doing so"], ["2014-treasury-dec-FRAB__120__04_-_Discount_rates.txt", "  Level of compliance with international standards Achieving a high level of compliance with international andor commercial accounting standards infers credibility and impartiality"], ["2014-treasury-dec-Scotland_analysis__Fiscal_policy_and_sustainability.txt", " One method of assessment used is to examine the difference in borrowing or debt under unchanged policy in any given year"], ["2014-treasury-dec-OOTLAR_19_March_2014__1_.txt", "  Current law Capital expenditure by business on plant and machinery normally qualifies for tax relief by way of capital allowances"], ["2014-treasury-dec-39796_Cm_8847_Accessible.txt", " If it is being asked to do too much with too little it should clearly set out its case for additional resources to Government"], ["2014-treasury-dec-survivor-benefits-in-occupational-pension-schemes-annex-b.txt", " These cost estimates could have been rolled forward to produce cost estimates as at a later date"], ["2014-treasury-dec-PU1624_final__web_.txt", "uk Accounts Accounting  Departmental Finance Teams  Whole of Government Accounts  Ian Bulmer  GFR  020 7270 6632  Recording Recording Resource budgets 13"], ["2014-treasury-dec-main_supply_estimates_2014_2015_print.txt", " The Education Funding Agency has responsibility for financing Academy spend, although the individual Academies are responsible for their own income and expenditure"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " Subsection 2a provides that a close company\u2019 for the purposes of sections 392 and 393 ITA 2007 includes a company which is resident in an EEA state other than the United Kingdom"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", "  5  Consequential adjustments may be made a in respect of any period, b by way of an assessment, the modification of an assessment, the amendment of a claim, or otherwise, and c despite any time limit imposed by or under any enactment"], ["2014-treasury-dec-AS2014_distributional_analysis_final.txt", " We made a commitment that those with the broadest shoulders would bear the greatest burden in reducing the deficit, while the most vulnerable in our society would be protected"], ["2014-treasury-dec-FRAB__120__07_-_Annex_C_-_FT_ARM_14-15.txt", " The closing balance of public dividend capital will be confirmed by the Department of Health"], ["2014-treasury-dec-44695_Autumn_Statement__Print_ready_.txt", " 16 World Economic Outlook\u2019, IMF, October 2014"], ["2014-treasury-dec-PU1666_Help_to_Buy_mortgage_guarantee_scheme_quarterly_stats.txt", " home movers or those remortgaging"], ["2014-treasury-dec-promoters_of_tax_avoidance_schemes_amendment_of_return_to_take_account_of_relevant_judicial_rulings_and_dotas.txt", "  3  P\u2019s current clients are those persons who were clients in relation to P at any time in the period a beginning with the day on which the monitoring notice took effect, and b ending with the day on which the notification mentioned in subsection 1 occurred"], ["2014-treasury-dec-Wales_Bill_-_Explanatory_Notes_-_Report_Stage_-_Welsh_Language_Version_10_6_14_pdf.txt", " Rhaid parhau i gyhoeddi\u2019r adroddiadau hyn tan flwyddyn ar l trosglwyddo\u2019r pwerau trethu a benthyca\u2019n llwyr i\u2019r Cynulliad ac i Weinidogion Cymru, yn unol ag is-adran 4"], ["2014-treasury-dec-140805_HMT_to_Govt_Actuary_Letter.txt", " I can confirm that the Directions were amended to incorporate these changes on 2 June 2014"], ["2014-treasury-dec-FRAB__119__02_-_IFRS_13_Fair_Value_Measurement.txt", " Current approach to property, plant and equipment in the FReM and the Code  Both the FReM and the Code currently adapt and interpret IAS 16 in order to restrict options for reporting entities and to specifiy the valuation basis for certain types of asset"], ["2014-treasury-dec-EEA_Accounts_2013-14_-_web.txt", " Risk Management and Control 17"], ["2014-treasury-dec-main_supply_estimates_2014_2015_web.txt", " reoffending will be monitored over the period until July 2014"], ["2014-treasury-dec-Women_in_the_workplace_Nov_2014.txt", " The number of females with jobs in agriculture, manufacturing and construction has increased faster over the last four years than for men"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", " In order to be minor, they must satisfy certain tests which are reviewed annually, as described in Note 1"], ["2014-treasury-dec-44695_Accessible.txt", " 4  This reflects the impacts on benefits within the welfare cap of non-welfare measures, such as the impact of the personal allowance changes on UC  entitlement"], ["2014-treasury-dec-OOTLAR_19_March_2014__1_.txt", "  Other impacts  Other impacts have been considered and none have been identified"], ["2014-treasury-dec-FRAB__119__08_-_2013-14_and_2014-15_FReM_and_illustrative_statements_including_Annexes_A_to_E.txt", " The Treasury also believes that there are sound financial management and parliamentary oversight reasons to score impairment losses caused by a clear consumption of economic benefits to the OCS regardless of the fact that a reserve may happen to exist"], ["2014-treasury-dec-PU1632_Sustainability_Reporting_Guidance.txt", "20 The departmental sustainability reporting accounting boundary aims to match in principle the departmental financial reporting boundary, as detailed in the FReM"], ["2014-treasury-dec-OLD_complete_v3.txt", "  Monitoring and evaluation The measure will be kept under review by monitoring of car and van sales and other available data"], ["2014-treasury-dec-FSCS_annual_report_2014_print.txt", "uk  By post to Financial Services Compensation Scheme 10th Floor, Beaufort House, 15 St Botolph Street London EC3A 7QU  03072014 1436  BW FSCS book"], ["2014-treasury-dec-44695_Autumn_Statement__Print_ready_.txt", "  3  Contribution to GDP growth, percentage points"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", "213 Government response to the Office of Tax Simplification OTS review of employee benefits and expenses  In response to the OTS review of employee benefits and expenses, the government will consult on 4 simplifications including abolishing the 8,500 threshold, voluntary payrolling of benefits, a trivial benefits exemption and a general exemption for non-taxable expenses"], ["2014-treasury-dec-44369_Cm_8958_accessible.txt", "  Recommendation implemented"], ["2014-treasury-dec-Country_and_Regional_Analysis_November_2014_Combined.txt", " Environment protection 5"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", " They are included in furniture, fittings and other\u2019 in the property, plant and equipment note Note 14"], ["2014-treasury-dec-IFRS_16_Application_Guidance_December_2020.txt", "  17  Chapter 5 Lessee disclosures 5"], ["2014-treasury-dec-PESA_2014_-_print.txt", "17 TME measures the current and capital expenditure of the public sector as a whole"], ["2014-treasury-dec-DAO_GEN_04-14_Accounts_Direction_2014-15_18_December_2015.txt", " The statement shall also be prepared so as to provide disclosure of any material expenditure or income that has not been applied to the purposes intended by Parliament or material transactions that have not conformed to the authorities which govern them"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " For the oil and gas industry, CT is set at 30 per cent for profits of more than 1"], ["2014-treasury-dec-2-local-welfare-provision-review-nov-2014.txt", " would always get help  even those in work"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_print.txt", "  Helping people in debt  Integrating financial capability It is also important to make sure clients who have been helped to manage their debts do not slip back into over-indebtedness"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", "23 tCO2e  Target 1 Reduce greenhouse gas emissions2 Cut carbon emissions from central government offices A"], ["2014-treasury-dec-201409forecomp.txt", "5  BEF CapE CBZ MS GS S CS HSBC ING RBS Sb CEBR ITEM OEF BC CG BoA SG CBI GI NIESR BCC N EP EE  3"], ["2014-treasury-dec-OLD_complete_v3.txt", "1 of Autumn Statement 2104 as Office of Tax Simplification Review of Expenses, and have been certified by the Office for Budget Responsibility"], ["2014-treasury-dec-FSCS_annual_report_2014_print.txt", "  03072014 1436  96 FSCS Annual Report and Accounts 201314  Attendance at Board and committee meetings This table shows the directors\u2019 attendance at Board and committee meetings during the year, together with their appointment and expiry of term dates"], ["2014-treasury-dec-Public_Spending_Statistics_July_2014_consolidated_revised.txt", "  21  Public Spending Statistics July 2014  Table 1"], ["2014-treasury-dec-Final_IA_-_ring-fencing_and_depositor_preference.txt", " Alternatively, banks may pass a portion of the cost onto shareholders in lower returns or employees in lower pay"], ["2014-treasury-dec-FRAB__120__07_-_Annex_C_-_FT_ARM_14-15.txt", "12  The following will be related parties of an NHS foundation trust   any entity which is member of the same group"], ["2014-treasury-dec-elps_main_doc_final.txt", "  Unresolved Complaints and Escalation 10"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", "  FINANCE BILL 2014 CLAUSE 53 SCHEDULES 9  10  EXPLANATORY NOTE  CLAUSE 53 SCHEDULES 9  10 RELIEF FOR INVESTMENTS IN SOCIAL ENTERPRISES  SUMMARY 1"], ["2014-treasury-dec-STRENGTHENING_PENALTIES_FOR_OFFSHORE_NON_COMPLIANCE.txt", "  3 In sub-paragraph 4A a before paragraph a insert za for the withholding of category 0 information, 70,, and b in paragraph a, for 70 substitute 87"], ["2014-treasury-dec-Wales_Bill_-_Explanatory_Notes_-_Report_Stage_-_Final_10-6-14.txt", " The exceptions to this are any costs incurred by the Electoral Commission in the event that a referendum on devolving income tax powers is called and any further costs incurred by the Comptroller and Auditor General as a result of the duty imposed in Clause 8, new section 116K of GOWA 2006 see paragraphs 93  98 above"], ["2014-treasury-dec-Wales_Bill_-_Explanatory_Notes_-_Report_Stage_-_Welsh_Language_Version_10_6_14_pdf.txt", " Mae polisi treth heblaw am drethi lleol fel y dreth gyngor y tu allan i gymhwysedd deddfwriaethol y Cynulliad ar hyn o bryd"], ["2014-treasury-dec-PU1616_OTS_employee_benefits_final_report.txt", " It could also be managed by having a broad restriction on PSAs in that they could not be used for regular benefits such as medical cover or car benefits, or that they could only be used for minor\u2019 benefits with examples given on the meaning of that term"], ["2014-treasury-dec-avoidance_discussion_paper_with_covers_final.txt", "  How to contribute to the discussion 1"], ["2014-treasury-dec-Scotland_analysis__Fiscal_policy_and_sustainability.txt", " CPPR 2013 Reflections on the latest Oil and Gas related analysis by the Scottish Government and the Office for Budget Responsibility"], ["2014-treasury-dec-elps_annex_final.txt", " For policyholders who bought a WPA with the proceeds of their affected policies, the compensation took the form of surrendering all or part of the WPA, and replacing it with a non-profit annuity with effect from the date the WPA had started"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", " IMF quota subscription A member's International Monetary Fund IMF quota subscription determines the maximum amount of financial resources the member is obliged to provide to the IMF"], ["2014-treasury-dec-BRRD_impact_assessment_revised.txt", " The Government estimate the private costs of the BRRD to be between 248"], ["2014-treasury-dec-PU1616_OTS_employee_benefits_final_report.txt", " The overwhelming feedback we have received from employers is that they want to be able to process more benefits via monthly payroll rather than the current process of submitting end of  6  year P11D forms"], ["2014-treasury-dec-Wales_Bill_-_Explanatory_Notes_-_Report_Stage_-_Final_10-6-14.txt", "  Clause 13 sets out the procedure for the income tax provisions and certain of the amendments made by clause 10 to come into force if a majority of voters in a referendum vote in favour"], ["2014-treasury-dec-banking_reform_impact_assessment_05072014.txt", "7 of GDP 9bn to 253bn in 2013 terms"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " But paragraph b does not include relief for the last part of the period of ownership referred to in subsections 1 and 2"], ["2014-treasury-dec-supplementary_estimates_and_new_estimates_2013_14_120214_correction.txt", "41  Supplementary Estimates, 2013-14   '000 Present Plans  Provisional Outturn  Per cent Plans  Total Supply Estimates presented elsewhere Department Expenditure Limit Resource Capital Annually Managed Expenditure Resource Capital Total Net Budget Resource Capital Non-Budget Expenditure Net Cash Requirement  473,039 36,323  227,918 16,780  48"], ["2014-treasury-dec-main_supply_estimates_2014_2015_print.txt", " In discharging these responsibilities, particular regard is given to - observing any accounting and disclosure requirements including any Accounts Direction and applying suitable accounting policies on a consistent basis - making judgements and estimates on a reasonable basis - stating whether applicable accounting standards, as set out in the Financial Reporting Manual FReM, or an organisation\u2019s version of it, have been followed, and explain any material departures in the accounts and - preparing the accounts on a going concern basis"], ["2014-treasury-dec-EEA_Accounts_2013-14_-_print.txt", " As part of that, the Bank will actively manage the reserves, taking currency or interest rate positions relative to the benchmark positions, subject to restrictions and limits laid out in the SLA"], ["2014-treasury-dec-banking_reform_impact_assessment_05072014.txt", " In addition to the reduction of the perceived implicit guarantee, there will be some frictional costs of structural separation, from a reduction in the diversification of banks\u2019 business models and potentially their ability to cross-sell retail and wholesale banking services to their customers"], ["2014-treasury-dec-39796_Cm_8847_Print_Ready.txt", " Recommendation The Authority should set out how, and when, it will review what progress NMP is making in improving performance at the site"], ["2014-treasury-dec-Public_Spending_Statistics_July_2014_consolidated_revised.txt", "3 Total identifiable expenditure on services by country and region in real terms 1, 2008-09 to 2012-13  million National Statistics 2008-09 outturn 25,435  2009-10 outturn 26,528  2010-11 outturn 26,066  2011-12 outturn 24,531  2012-13 outturn 24,934  North West  65,960  68,762  67,691  65,319  66,671  Yorkshire and the Humber  45,463  47,735  46,907  46,040  46,566  East Midlands  36,356  38,423  37,771  37,031  37,719  West Midlands  48,568  50,374  49,376  48,187  48,780  East  45,027  48,450  47,814  46,346  47,259  London  78,777  84,631  83,142  79,627  79,743  South East  66,043  68,836  68,136  66,191  67,788  South West  42,772  44,868  44,013  43,674  44,641  454,401  478,608  470,917  456,946  464,102  Scotland  53,822  55,554  54,600  54,173  54,875  Wales  30,037  31,163  30,827  30,588  30,362  Northern Ireland  19,714  20,328  20,063  19,896  20,176  557,975  585,653  576,407  561,602  569,514  12,528  16,679  19,660  18,148  19,796  570,503  602,332  596,067  579,750  589,310  North East  England  UK identifiable expenditure Outside UK Total identifiable expenditure Non-identifiable expenditure 2 Total Expenditure on Services Accounting adjustments 3 Total Managed Expenditure 4  97,052  88,888  98,130  98,180  96,160  667,555  691,220  694,197  677,930  685,470  37,060  35,344  36,272  36,383  309  704,615  726,565  730,469  714,313  685,780  1 Real terms figures are the nominal figures adjusted to 2013-14 price levels using GDP deflators from the Office for National Statistics released 27 June 2014"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", "3 Meeting these standards is a requirement of our PHRD pledge"], ["2014-treasury-dec-survivor-benefits-in-occupational-pension-schemes.txt", " However, the unfunded public service pension schemes also conduct valuations and use a similar approach to valuing the costs of pension benefits, including the use of a notional fund to determine if sufficient contributions have been made to the scheme to meet the scheme\u2019s liabilities 8 "], ["2014-treasury-dec-EEA_Accounts_2013-14_-_web.txt", "  26  EXCHANGE EQUALISATION ACCOUNT REPORT AND ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2014  xiv"], ["2014-treasury-dec-EU_finances_2014_final.txt", " 62011being adopted very near to the end of 2011 meant that associated changes were not implemented until 2012"], ["2014-treasury-dec-FRAB__119__08_-_Annex_I3_-_NDPB_GREEN_2014-15.txt", " If relevant, the note should also state that property, plant and equipment are valued using indices"], ["2014-treasury-dec-Indicative_Exit_Payment_Regulations__for_publication__UPDATED_22_02_16.txt", "1 These Regulations may be cited as The Public Sector Exit Payment Regulations 2016"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " Subsection 5 enables the regulations to allow certain requirements, obligations or other provisions within subsection 4 to be made by directions given by the Commissioners of HM Revenue  Customs"], ["2014-treasury-dec-banking_reform_impact_assessment_05072014.txt", "8 of GDP around 40bn p"], ["2014-treasury-dec-Notice_Russia_010721.txt", " Media enquiries about the sanctions measures themselves should be addressed to the Foreign, Commonwealth  Development Office Press Office on 020 7008 3100"], ["2014-treasury-dec-Diverted_Profits_Tax.txt", "  4  For the purposes of an appeal, sections 9 and 11 which apply only for the purposes of the officer estimating the taxable diverted profits for the purposes of issuing a preliminary notice or charging notice are to be ignored when determining whether the taxable diverted profits in respect of which a charge is imposed have been correctly calculated"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_web.txt", " The number of advice sessions has increased, the unit costs have fallen, and the quality standards of advice have been continuously improving"], ["2014-treasury-dec-FRAB__120__07_-_Annex_C_-_FT_ARM_14-15.txt", " This balance should be reflected within the payables organisation notified total"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", "8 billion, as a result of other non-cancellable contracts entered into by a range of central and local government bodies"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", "1 billion despite the difference between the sale price and purchase price being a loss of 7"], ["2014-treasury-dec-Final_IA_-_ring-fencing_and_depositor_preference.txt", "2 per cent of GDP, or 34bn in 2011-12 GDP terms"], ["2014-treasury-dec-Scotland_analysis__Fiscal_policy_and_sustainability.txt", " It illustrated how the UK\u2019s fiscal union enables all parts of the UK to pool resources, benefit from economies of scale in public spending and share risks"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", " To the extent that house prices were to change by - 10, the residential impairment allowance would be an estimated 108"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", "  150\u2003\u2003 Annual report and accounts 2013-14  2013-14 Financial guarantees  Carrying value  Calculated expected  2012-3 Carrying value  Calculated expected  loss on debt Barclays  loss on debt  m  m  m  m  69"], ["2014-treasury-dec-PSS_April_2014.txt", " FORTHCOMING CHANGES TO THE SPENDING FRAMEWORKS USED IN THIS RELEASE  No changes are expected for the next release"], ["2014-treasury-dec-FEMR_Recommendations_on_additional_financial_benchmarks_to_be_brought_into_UK_regulatory_scope_logo.txt", " Over time, new FICC benchmarks may be created that meet the Review's selection criteria, or business may migrate to existing benchmarks that are not currently considered to be major benchmarks"], ["2014-treasury-dec-VED_-_extension_of_old_vehicles_exemption.txt", "  2  The amendment made by subsection 1 comes into force on 1 April 2016 but nothing in that subsection has the effect that a nil licence is required to be in force in respect of a vehicle while a vehicle licence is in force in respect of it"], ["2014-treasury-dec-main_supply_estimates_2014_2015_web.txt", " head teacher deputy head teacher"], ["2014-treasury-dec-elps_main_doc_final.txt", " Policyholders may only challenge their calculation in cases where those rules have been incorrectly applied to their policy or policies"], ["2014-treasury-dec-44695_Autumn_Statement__Print_ready_.txt", "0 of GDP in 2015-16, the final year for which the government has set departmental spending plans   a surplus of 0"], ["2014-treasury-dec-elps_annex_final.txt", "  These factors were determined by comparing the premiums for notional policies accumulated at the Comparator Companies smoothed investment returns with the values provided by the Comparator Companies and published in Money Management magazine surveys of with-profits payouts for those same notional policies"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " 4 The application must specify which one of the bodies corporate that are the subject of the application will be the representative member"], ["2014-treasury-dec-45502_Cm_8988_Accessible.txt", " The department has agreed to extend the use of contingency arrangements for Segments 2, 3 and 4, including changes to the legacy systems to enable automated selection of cases"], ["2014-treasury-dec-CAPITAL_GAINS_TAX_NON_RESIDENTS_AND_UK_RESIDENTIAL_PROPERTY.txt", " Step 3 In a case where there is a notional post-April 2015 loss, determine the amount of that loss remaining after the deduction of the relevant loss determined under paragraph 6"], ["2014-treasury-dec-FRAB__119__08_-_Annex_G2_-_AGENCY_PINK_2013-14.txt", "  AGENCY PINK ILLUSTRATIVE ACCOUNTS  Property, plant and equipment  Land  Buildings  Dwellings  Information Technology  Plant  Machinery  Furniture  Fittings  000  000  000  000  000  000  Payments on Account  Assets under Construction  Total  000  000  Cost or valuation  -  At 1 April 201X Additions Donations Disposals Impairments Reclassifications Revaluations At 31 March 201Y  Depreciation At 1 April 201X Charged in year Disposals Impairments Reclassifications Revaluations At 31 March 201Y Carrying value at 31 March 201X Carrying value at 31 March 201Y  Asset financing Owned Finance leased On-balance sheet PFI contracts Carrying value at 31 March 201Y  Notes The headings used to analyse assets and sources of financing should reflect the agency\u2019s material items"], ["2014-treasury-dec-RRD_draft_for_consultation_-_draft_for_consultation_purposes.txt", "1 Section 4 special resolution objectives is amended as follows"], ["2014-treasury-dec-ENFORCEMENT_BY_DEDUCTION_FROM_ACCOUNTS.txt", " The Government welcomes comments on this draft legislation, to ensure it meets the policy objectives it has set out"], ["2014-treasury-dec-PESA_2014_-_print.txt", "9 presenting the same information in real terms"], ["2014-treasury-dec-FRAB__119__08_-_Annex_H_-_2014-15_FReM.txt", " The flowchart overleaf will assist in determining the appropriate accounting treatment of PPP arrangements, including PFI contracts by public sector grantors"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", "2  Deficit excluding Royal Mail Pension Plan transfer Public sector net borrowing Public sector net borrowing bn  7"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", " Changes to presentation and disclosures will be reflected in their individual accounts"], ["2014-treasury-dec-promoters_of_tax_avoidance_schemes_amendment_of_return_to_take_account_of_relevant_judicial_rulings_and_dotas.txt", "  3  Consultation draft Part 1  Promoters of tax avoidance schemes  2  A person who is an intermediary in relation to a relevant proposal may be a client a in relation to the promoter of the relevant proposal b in relation to another person who is an intermediary in relation to the proposal"], ["2014-treasury-dec-Humber_EZ_-_Paull_site.txt", "8m  M ea n  H  ig h  W  at er  Dra in  M  LW  Drain  Dr ai n  at er  f De  H  ig h  W  LW  M ea n  M  ud M  n ai Dr  e gl in Sh  He  n do  Ha  ve  th Pa  n  m u    Trac k  Dr a in  Mud  Mud  River Humber  Drain  Drain  Sh in gle  South Pasture  gh  W  er at  2"], ["2014-treasury-dec-Treasury_minutes_print.txt", " This brings the total funding for the four year period to 2014-15 to 3"], ["2014-treasury-dec-FRAB__119__08_-_Annex_F_Chapter_05_Form_and_content__2013-14.txt", "  Interpretation of the Statement of Changes in Equity requirements in IAS 1 for the public sector 5"], ["2014-treasury-dec-PU1624_final__web_.txt", "28 Once the total Capital Employed and target rate of return has been worked out, the department\u2019s expected receipts are calculated by deducting those elements on which the Public Corporation owes a return to another funder"], ["2014-treasury-dec-PU1624_final__web_.txt", "13 Departments are reminded that income from the EC Budget is not free to the UK"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", "uk You can download this publication from www"], ["2014-treasury-dec-Accelerated_payments_and_group_relief.txt", " 2 In subsection 2 a in paragraph b, after the disputed tax insert if any, and b omit the and at the end of paragraph b and after paragraph c insert , and d if the denied advantage consists of or includes an asserted surrenderable amount within the meaning of section 2204A, specify that amount and any  3  Consultation draft  action which is required to be taken in respect of it under section 225A"], ["2014-treasury-dec-2902216_ScotlandAnalysis_Conclusion_acc2.txt", "32 The wider defence industry employs around 12,600 highly skilled people across the country"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", " Coins which have been produced and paid for by HM Treasury but have not yet been issued are stored by the Royal Mint and held as inventory on HM Treasury\u2019s SoFP"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " 6 The appropriate ownership period is a for the purpose of computing the balancing gain or loss belonging to the notional post-April 2016 gain or loss, the relevant ownership period mentioned in paragraph 144a b for the purpose of computing the balancing gain or loss belonging to the notional pre-April 2016 gain or loss, the relevant ownership period mentioned in paragraph 144b"], ["2014-treasury-dec-OLD_complete_v3.txt", "  General description of the measure This measure will expand the definition of a financial institution for the purposes of the stamp duty land tax SDLT alternative property finance reliefs to enable users of home purchase plans to benefit from the reliefs"], ["2014-treasury-dec-guidance_on_asset_valuation.txt", " An entity could derive a standard gross replacement cost for each building beacon, and then assess depreciation in line with the VIP section 9 and also see above for each of  the individual property assets"], ["2014-treasury-dec-UK_Sovereign_Sukuk_PLC_Offering_Circular.txt", " In such circumstances, the Global Certificate shall be exchanged in full for Individual Certificates and the Trustee will, at the cost of the Trustee, cause sufficient Individual Certificates to be executed and delivered to the Registrar within 10 days following the request for exchange for completion and dispatch to the Certificateholders"], ["2014-treasury-dec-Wales_Bill_-_Explanatory_Notes_-_Report_Stage_-_Welsh_Language_Version_10_6_14_pdf.txt", " Fodd bynnag, mae astudiaethau gan y Comisiwn Etholiadol ac eraill wedi dangos nad oes sail i\u2019r pryder hwn a bod y gwaharddiad yn cael effaith anghymesur ar bleidiau llai sydd  llai o ymgeiswyr posibl at eu galw"], ["2014-treasury-dec-ANNUAL_TAX_ON_ENVELOPED_DWELLINGS_ANNUAL_CHARGEABLE_AMOUNT.txt", " This improves the fairness of the way property is taxed"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", "  Balances in commercial banks and cash in hand do not include bank overdrafts these are included in trade and other payables and shown in Note 21"], ["2014-treasury-dec-UK_Sovereign_Sukuk_PLC_Offering_Circular.txt", "  NOTICE TO RESIDENTS OF MALAYSIA The Certificates may not be offered for subscription or purchase and no invitation to subscribe for or purchase such Certificates in Malaysia may be made, directly or indirectly, and this Offering Circular or any document or other materials in connection therewith may not be distributed in Malaysia other than to persons or in categories falling within Schedule 6 or Section 2291b, Schedule 7 or Section 4 c110151pu010 Proof 3 25"], ["2014-treasury-dec-Aggregates_levy_-_credits_in_Northern_Ireland.txt", " The ALCS was introduced by section 30A of that Act which provided for regulations setting out how the scheme operated"], ["2014-treasury-dec-39796_Cm_8847_Print_Ready.txt", " This publication includes revisions to the Twenty Eighth and Thirty Second reports"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", " Finance Bill 2014 2"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", " Information on UK bound HGVs will be drawn from the Freight Targeting System to support enforcement of the Levy scheme"], ["2014-treasury-dec-government_financial_reporting_manual_201314.txt", " 3 Remuneration report interpretation of the Companies Act requirements for the public sector context "], ["2014-treasury-dec-PU1667_Tax-Free_Childcare__consultation_on_childcare_account_provision.txt", " Government account provision could be through National Savings and Investments NSI, an Executive Agency of HM Treasury, using its existing banking infrastructure and service capabilities, or within HM Revenue and Customs HMRC, the department responsible for overall delivery of TaxFree Childcare"], ["2014-treasury-dec-FRAB__120__07_-_FT_ARM_2014-15.txt", " The full text of the 201415 FT ARM in mark up form compared to the final 201314 FT ARM is provided separately as annex C"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", " In respect of Ministers in the House of Commons, departments bear only the cost of the additional ministerial remuneration the salary for their services as an MP 65,738 from 1 April 2010 and various allowances to which they are entitled are borne centrally"], ["2014-treasury-dec-PESA_2014_-_print.txt", " This is far larger than the interest items deducted from budgets as it includes the interest the Debt Management Office pays on its Gilts as well as interest paid by departments"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", "ukonsrelasheannual-survey-of-hours-and-earnings2013-provisional-resultsstb-ashe-statistical-bulletin-2013"], ["2014-treasury-dec-PU1632_Sustainability_Reporting_Guidance.txt", " Details of the organisations accounting policy in this respect should be maintained on the website  particularly where embodied carbon in only certain assets is being accounted for"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", "8 0  Payroll Staff Department and agencies NDPBs and other bodies Average payroll staff costs  Non-payroll staff Department and agencies NDPBs and other bodies 1 Non-payroll staff encompasses consultants and contingent labour ie interim managers, specialist contractors and agency staff  Treasury Group  Workforce Shape  31 March 2014 Administrative Assistants and Officers including students  31 March 2013  7"], ["2014-treasury-dec-PU1719_HMT_Science_.txt", " This strategy will only be effective if all of these partners work individually and collectively to deliver its common aims"], ["2014-treasury-dec-DISCLOSURE_OF_TAX_AVOIDANCE_SCHEMES.txt", " 3 In subsection 5c, for the words from HMRC to the end substitute HMRC i prescribed information relating to the reference number that has been notified to the promoter in relation to the proposed notifiable arrangements, and ii any other prescribed information relating to the proposed notifiable arrangements, to any arrangements substantially the same as the proposed notifiable arrangements whether involving the same or different parties, or to notifiable proposals or notifiable arrangements more generally"], ["2014-treasury-dec-PU1719_HMT_Science_.txt", "  13  1  Deciding priorities  Identifying and responding to scientific, economic and social challenges Most modern technologies are created by bringing together and evolving capabilities which already exist"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", "nsf in February 2014 gives detailed guidance on the disclosures required"], ["2014-treasury-dec-45502_Cm_8988_Print.txt", " When procuring specialised banking services, organisations should first check whether the new Government Banking Service is able to provide them"], ["2014-treasury-dec-FRAB__120__07_-_Annex_C_-_FT_ARM_14-15.txt", " The foundation trust has assessed its relationship to the charitable fund and determined it to be a subsidiary because the foundation trust is exposed, or has rights, to variable returns and other benefits for itself, patients and staff from its involvement with the charitable fund and has the ability to affect those returns and other benefits through its power over the fund"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " There was consultation on a wide-ranging package of measures to update and simplify these regimes and to reduce their susceptibility to tax avoidance"], ["2014-treasury-dec-FRAB_121_03_mid_year_reporting_annex_PSU_report.txt", " Mid-Year reporting is not a new concept"], ["2014-treasury-dec-OLD_complete_v3.txt", " Only the method of giving the relief is different from the previous tax relief for large companies or from the SME scheme"], ["2014-treasury-dec-MCD_draft_regulations.txt", " 1 After subsection 1 insert 1ZA But a person is not exempt as a result of subsection 1 if subsection 1A or 1BA applies to the person"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", " Central government schemes use a centrally set real discount rate determined by the Treasury, having obtained advice from the Government Actuary\u2019s Department"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " Subsections 9 and 10 amend the definition of commercial exploitation in section 19 of the Act"], ["2014-treasury-dec-CRA_2014_guidance_annex_c.txt", "ukonsguide-methodgeographybeginner-s-guidemapsregions-andtheir-constituent-counties---unitary-authorities-as-at-2011"], ["2014-treasury-dec-Wales_Bill_-_Explanatory_Notes_-_Report_Stage_-_Final_10-6-14.txt", " Relevant officials means, in relation to a body established under subsection 1, those officers or members of staff who have no functions other than functions relating to a the collection or management of devolved taxes or b local government finance"], ["2014-treasury-dec-STRENGTHENING_PENALTIES_FOR_OFFSHORE_NON_COMPLIANCE.txt", "  Impact on individuals, households and families  There are no expected impacts on tax compliant individuals and households"], ["2014-treasury-dec-FSCS_annual_report_2014_web.txt", " I considered the FSCS\u2019s assessment of the impact of IFRS across material account areas, and observed the Audit Committee\u2019s scrutiny of these proposals"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", "  8  For the purposes of this section a dwelling-house or part of a dwelling-house is a qualifying unit in relation to P if a P has an interest in it, and b it is situated in the same territory as the dwelling-house mentioned in subsection 1"], ["2014-treasury-dec-Public_Spending_Statistics_July_2014_consolidated_revised.txt", "5 Data for all these aggregates are taken from the public sector accounts compiled by the Office for National Statistics ONS"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " This is to take account of the fact that the individual\u2019s eligibility to claim depends on the enterprise having met certain conditions which may take some time to fulfil"], ["2014-treasury-dec-IFRS_9_Financial_Instruments_-_public_sector_application_guidance__Decem....txt", "1  IFRS 9 has an effective date of 1st January 2018 following adoption by the EU in November 2016"], ["2014-treasury-dec-scotland_analysis_fiscal_policy_and_sustainability_print.txt", "42 To help mitigate the impact of the UK\u2019s demographic changes on the public finances the UK Government has legislated various measures, including to increase the State Pension Age to 67 by 2028"], ["2014-treasury-dec-PU1624_final__web_.txt", "24  Disposal of Capital assets,  7"], ["2014-treasury-dec-45502_Cm_8988_Accessible.txt", "97  Treasury HMT  9  2"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", " The term impaired is used in the standard this includes the write-off or provision for an irrecoverable debt"], ["2014-treasury-dec-Scotland_analysis__Fiscal_policy_and_sustainability.txt", " Estimates of these fiscal impacts are added to the aggregate levels of projected spending and taxation and therefore directly impact borrowing"], ["2014-treasury-dec-SDPR_Update_September_2014___published_as_Clarifications_.txt", "25  31-Dec-94  1-Apr-95  4"], ["2014-treasury-dec-Scotland_analysis__Fiscal_policy_and_sustainability.txt", "B Initial costs of setting up new institutions Professor Robert Young1 has examined the potential costs of independence in modern industrial states"], ["2014-treasury-dec-FRAB__120__07_-_Annex_C_-_FT_ARM_14-15.txt", " 105 Financial instruments IAS 32, 39 and IFRS 7 "], ["2014-treasury-dec-PU1616_OTS_employee_benefits_final_report.txt", "88 The underlying principle for this approach is that the tax system would follow the employer\u2019s policy on reimbursing travel and subsistence expenses and would therefore be in line with business needs and objectives"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", "  Ethnicity  Work with the National Mentoring Consortium has continued and this year 16 Treasury mentors have been trained and are taking part in this successful mentoring programme that provides support to Black and Asian undergraduates planning managerial and professional careers"], ["2014-treasury-dec-39796_Cm_8847_Accessible.txt", "2 The Treasury will send the Cabinet Office guidance on Settlement Agreements to relevant departments and ask them to confirm what action they will take to encourage similar action in the wider public sector"], ["2014-treasury-dec-promoters_of_tax_avoidance_schemes_amendment_of_return_to_take_account_of_relevant_judicial_rulings_and_dotas.txt", " Within thirty days of receipt of the promoter reference number from HMRC, clause 18 requires the promoter to pass on the promoter reference number to its clients"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", "2 Payments made under the EDP 05 scheme are disregarded in the calculation of a person\u2019s earnings for the purpose of earnings related contributions"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", "  141  FINANCE BILL 2015  7"], ["2014-treasury-dec-FSCS_annual_report_2014_print.txt", " a Revenue recognition Compensation cost levy FSCS recognises revenue in respect of compensation costs on an accruals basis to match any difference between the compensation costs which FSCS has incurred and the recoveries it has recognised as income during the period"], ["2014-treasury-dec-FRAB_121_03_mid_year_reporting_annex_PSU_report.txt", " HMRC was also open about some of the delays which had arisen"], ["2014-treasury-dec-Russia.txt", " 5 Filial, Moscow, Russia"], ["2014-treasury-dec-FRAB__119__Minutes.txt", " The consultation could include  7  FRAB 119 specific questions address these concerns and de facto control is only one element in this assessment and therefore should not be the only focus"], ["2014-treasury-dec-36048_Cm_8774.txt", "81  Transport DFT  29"], ["2014-treasury-dec-AS2014_policy_costings_final.txt", " The Treasury Select Committee\u2019s report on Autumn Statement 2013 recommended that we report on whether the yields from antiavoidance measures were attained as originally costed"], ["2014-treasury-dec-FRAB__120__07_-_Annex_C_-_FT_ARM_14-15.txt", "4  The remuneration committee should carefully consider what compensation commitments including pension contributions and all other elements their directors\u2019 terms of appointments would give rise to in the event of early termination"], ["2014-treasury-dec-37630_Budget_2014_Web_Accessible.txt", " The 2015-16 baseline excludes the OBR\u2019s forecast Allowance for Shortfall and the effect of all policy measures announced at Autumn Statement 2013 and Budget 2014"], ["2014-treasury-dec-FRAB__120__07_-_Annex_C_-_FT_ARM_14-15.txt", " This may cover a full financial year where the change in status occurs on 1 April or a shorter period where the change in status occurs during the financial year"], ["2014-treasury-dec-Wales_Bill_Command_Paper_-_English.txt", " If at the end of that process the UK Government decides not to grant powers to the Assembly to create a new devolved tax, it will explain its reasoning"], ["2014-treasury-dec-Gift_Aid_intermediaries.txt", " The regulations should ease the administrative burden on intermediaries by relieving them of the need to receive a Gift Aid declaration for each individual charity a donor gives to through them"], ["2014-treasury-dec-FSCS_annual_report_2014_web.txt", "    FSCS actively seeks diversity on the Board consistent with its skills base  Review of Board performance During the year, the Board carried out an annual review of its own performance"], ["2014-treasury-dec-06._2013-14_MAGENTA_PENSION_SCHEME.txt", " In addition to the primary statements prepared under International Financial Reporting Standards, the FReM also requires the Scheme to prepare an additional statement  a Statement of Parliamentary Supply"], ["2014-treasury-dec-FSCS_annual_report_2014_print.txt", "2  4045  32  320325  Rommel Pereira  165170  1"], ["2014-treasury-dec-main_supply_estimates_2014_2015_web.txt", " Central expenditure is offset mainly by income from Other Government Departments, recharges in respect of the Offshore Transmission Tender regime, and licence fees recovered from the gas and electricity industries"], ["2014-treasury-dec-survivor-benefits-in-occupational-pension-schemes-annex-c.txt", "02  Take-up of same sex marriages double that assumed for baseline results  200  0"], ["2014-treasury-dec-FSCS_annual_report_2014_print.txt", " Our target is to be Level 4 Risk Managed\u2019"], ["2014-treasury-dec-Wales_Bill_-_Explanatory_Notes_-_Report_Stage_-_Welsh_Language_Version_10_6_14_pdf.txt", " 4 Grymuso a Chyfrifoldeb  Pwerau Ariannol i Gryfhau Cymru, Argymhelliad 26, t"], ["2014-treasury-dec-Partnerships_Salaried_member_rules.txt", " The junior members satisfy all three conditions, they have less than 10 of their reward package as a variable profit share, nominal capital only and no real say"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " Part 3, CSOP Schemes 77"], ["2014-treasury-dec-Partnerships_Mixed_membership_partnerships__Alternative_investment_fund_managers__Transfer_of_assets___income_Streams_through_partnerships.txt", " Only the profits attributable to this latter period will actually be re-allocated to X, Y  Z"], ["2014-treasury-dec-MCD_draft_regulations.txt", " Specified activities 18"], ["2014-treasury-dec-supplementary_estimates_and_new_estimates_2013_14_120214_correction.txt", " Non-Budget Expenditure Expenditure arising from Providing appropriate funding to the Northern Ireland Consolidated Fund for the delivery of transferred public services as defined by the Northern Ireland Act 1998, Northern Ireland Act 2000 and the Northern Ireland Act 2009"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", " Employees can opt to open a partnership pension account, a stakeholder pension with an employer contribution"], ["2014-treasury-dec-Public_Spending_Statistics_methodology.txt", "ukTopicsStatisticsBrowseEconomyGERS  UNCLASSIFIED  UNCLASSIFIED REVISIONS AND RELIABILITY All of the data contained in the Public Spending National Statistics release is classed as outturn, however the data contained within the release at any point in time is of varying levels of completeness or finality"], ["2014-treasury-dec-FSCS_annual_report_2014_print.txt", " Directors keep up to date with developments in the financial services industry through briefings and reading material"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", "  2A  Where this subsection applies a in a case within subsection 2a, the goods or effects, or the proceeds of their sale, and b in a case within subsection 2b, the payment, is charged for the benefit of the company with the preferential debts of the company to the extent that the company\u2019s property is for the time being insufficient for meeting them"], ["2014-treasury-dec-Amendments_15-41.txt", " Amendment 29 applies the definition of excluded activity in section 257MQ to accredited social impact contractors as well as to the other types of social enterprises listed at section 257J2"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " The diverted profits tax is a new charge on diverted profits"], ["2014-treasury-dec-supplementary_estimates_and_new_estimates_2013_14_120214_correction.txt", "  Annually Managed Expenditure Expenditure arising from  grant and pension provisions and associated non-cash costs incurred by the Department for Transport and its associated agencies in respect of transport-related activities including roads vehicle and driving rail sustainable travel aviation local transport transport security and safety and highway services"], ["2014-treasury-dec-oil_and_gas_fiscal_review_call_for_evidence.txt", "A Exchequer Revenue, Oil and Gas Production, Investment and Brent Oil Price 30  90  28  84  26  78  24  72  22  66  20  60  18  54  16  48  14  42  12  36  10  30  8  24  6  18  4  12  2  6  0 1976  0 1981  1986  1991  1996  2001  2006  2011  Exchequer revenue billion 1314 prices left hand side Production mtoe10 left hand side Investment billion 2013 prices left hand side Oil price bbl 2013 prices right hand side Figures for investment are the total of development capital expenditure 14"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", " The balances associated with these support mechanisms have steadily decreased as loans are repaid, shares are sold and guarantees are extinguished"], ["2014-treasury-dec-main_supply_estimates_2014_2015_web.txt", " In discharging these responsibilities, particular regard is given to - observing any accounting and disclosure requirements including any Accounts Direction and applying suitable accounting policies on a consistent basis - making judgements and estimates on a reasonable basis - stating whether applicable accounting standards, as set out in the Financial Reporting Manual FReM, or an organisation\u2019s version of it, have been followed, and explain any material departures in the accounts and - preparing the accounts on a going concern basis"], ["2014-treasury-dec-main_supply_estimates_2014_2015_print.txt", " HMRC is an effective, efficient and impartial tax and payments authority"], ["2014-treasury-dec-promoters_of_tax_avoidance_schemes_amendment_of_return_to_take_account_of_relevant_judicial_rulings_and_dotas.txt", " Paragraph 131 provides that before the penalty has been charged, HMRC may reduce the penalty if the taxpayer co-operates with HMRC to resolve the matter"], ["2014-treasury-dec-45502_Cm_8988_Accessible.txt", " This is being used to support 2015-16 financial planning, where the department is preparing for a 500 million budget reduction, in cash terms"], ["2014-treasury-dec-freedom_and_choice_in_pensions_web_210314.txt", "9 Defined benefit pension scheme members, whether in public or private sector, do not face the same set of issues as those with a defined contribution pension entitlement"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", "  DETAILS OF THE SCHEDULE Part 1 2"], ["2014-treasury-dec-141211_basic_accounts_agreement_text.txt", "  Standard features   A Basic Bank Account will provide the following payment features     Counter access   the deposit of funds and withdrawal of cash over the counter at any and all retail branches of the Bank with cashiering facilities on the same terms as other Personal Current Accounts that the Bank provides, and    withdrawals of cash and deposits at Post Office counters on the same terms as other Personal Current Accounts that the Bank provides,    ATM access within the LINK network    Direct Debits and Standing Orders    Payment Card payments including online"], ["2014-treasury-dec-37630_Budget_2014_Web_Accessible.txt", " The changes will have effect on or after 1 April 2014 for businesses within the charge to corporation tax and on or after 6 April 2014 for businesses within the charge to income tax"], ["2014-treasury-dec-PU1678_final__1_.txt", "1 Articles 19  26 of the BRRD relate to agreements between entities within the same financial group, for the provision of financial support by one or more group entities to a credit institution or investment firm in the same group when it meets the conditions for early intervention, as set out in Article 27"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", " Typically accounted for at fair value through profit and loss"], ["2014-treasury-dec-FRAB__120__07_-_Annex_C_-_FT_ARM_14-15.txt", "  6 Comply or explain  Council of Governors  B"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", " Further guidance on accounting for EU ETS can be found at Annex 3"], ["2014-treasury-dec-44695_Accessible.txt", " This historic deal was possible because of the well-developed cooperation and strong cross-city government established by the Combined Authority"], ["2014-treasury-dec-FRAB__120__07_-_Annex_C_-_FT_ARM_14-15.txt", "1  The directors should explain in the annual report their responsibility for preparing the annual report and accounts, and state that they consider the annual report and accounts, taken as a whole, are fair, balanced and understandable and provide the information necessary for patients, regulators and other stakeholders to assess the NHS foundation trust\u2019s performance, business model and strategy"], ["2014-treasury-dec-Govt_NC5_and_NS4_Tax_relief_for_theatrical_production_.txt", "  3 a  Where a company has made a claim under subsection 1 the company\u2019s activities in relation to the theatrical production are treated for corporation tax purposes as a trade separate from any other activities of the company including activities in relation to any other theatrical production, and the company is entitled to make an additional deduction, in accordance with section 1217J, in calculating the profit or loss of the separate trade for the accounting period concerned"], ["2014-treasury-dec-FRAB__120__04_-_Discount_rates.txt", "  Context of a review of the Treasury\u2019s policy on discount rates 4"], ["2014-treasury-dec-FRAB__119__09_-_Draft_Code_of_Practice_on_Local_Authority_Accounting_2014-15_with_Annexes.txt", "1  There provisions have been no changes in for accounting for local government reorganisation and other combinations since the 201213 Code"], ["2014-treasury-dec-FRAB__119__08_-_Annex_G1_-_DEPARTMENT_YELLOW_2013-14.txt", " Where the headings for different types of losses are not appropriate they do not need to be disclosed"], ["2014-treasury-dec-Public_Spending_Statistics_July_2014_consolidated_revised.txt", " These presentations are more stable between years than presentations of data by government department on a budgeting basis Chapters 1 and 2 for example because they ignore changes in the structure of Government over time"], ["2014-treasury-dec-36048_Cm_8774.txt", " No corporation tax is payable on this 19"], ["2014-treasury-dec-PU1678_final__1_.txt", " It is anticipated that the Bank of England will initially own the asset management vehicle"], ["2014-treasury-dec-South_Sudan__1_.txt", " Name 6 CHUOL 1 JAMES 2 KOANG 3 na 4 na 5 na"], ["2014-treasury-dec-FSCS_annual_report_2014_print.txt", " The key recommendations from the final report include  facilitating customer and Client Money transfers, including expressly referring to transfers being part of the SAR objective instead of merely the return of Client Assets\u2019 so that, for example, transfers can be done smoothly at an early stage in the administration without the need for individual client consent  reform of the Bar Date provisions, including a court procedure for the administrator who, having seen one or more soft\u2019 Bar Dates pass, is able to set a hard\u2019 Bar Date, which will be definitive to conclude client claims and for Client Money  as well as general Client Asset  claims to be subject to the Bar Date provisions  BW FSCS book"], ["2014-treasury-dec-IFRS_16_Application_Guidance_December_2020.txt", "A below provides an illustrative example of how the IFRS 16 guidance on the definition of a lease applies to intra-UK government agreements"], ["2014-treasury-dec-PU1638_policy_costings_bud_2014_with_correction_slip.txt", "  27  Bingo Duty reducing rate to 10 Measure description This measure will reduce Bingo Duty from 20 to 10 from 30 June 2014"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_web.txt", " Even small, simple changes can sometimes make a big difference to people\u2019s lives"], ["2014-treasury-dec-OLD_complete_v3.txt", "  Small and micro business assessment no impact on small companies is anticipated"], ["2014-treasury-dec-Modernising_the_taxation_of_corporate_debt_and_derivative_contracts.txt", "  Transitional adjustments relating to loan relationships 102 1 This paragraph applies to a loan relationship of a company if a amounts relating to the matters mentioned in section 306A1 of CTA 2009 as inserted by paragraph 3 in respect of the loan relationship have in accordance with generally accepted accounting practice been recognised in the company\u2019s accounts as items of other comprehensive income, b those amounts have not subsequently been transferred to become items of profit or loss in an accounting period beginning before 1 January 2016, and c those amounts have been brought into account as credits or debits for the purposes of Part 5 of CTA 2009 in an accounting period beginning before 1 January 2016"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " Private placements are a form of unlisted debt instrument"], ["2014-treasury-dec-FRAB__120__07_-_Annex_C_-_FT_ARM_14-15.txt", "  Where an NHS foundation trust works with another NHS body on an agency basis, for example, processing invoices or managing a lease car scheme, then the transactions it processes on behalf of the other body do not need to be reflected in the NHS foundation trust accounts"], ["2014-treasury-dec-44695_Accessible.txt", "7 Total Managed Expenditure TME in 2018-19 and 2019-20 will be held flat in real terms"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " Many of these are consequential changes caused by the shift from HMRC approval of SIPs to self certification by employers, and there are new powers for HMRC to determine that a plan is no longer to be a Schedule 2 SIP, and to make enquiries into the running of a SIP"], ["2014-treasury-dec-budget_2014_distributional_analysis.txt", "B Median gross income for each decile  per year, 2014-15 for different household compositions Median gross income of households in decile  One adult  One adult and Two adults  Two adults one child  and one child   Top decile  60,500  77,700  88,500  113,400  151,400  Ninth decile  39,800  49,300  58,300  74,700  91,100  Eighth decile  31,100  36,700  46,400  59,800  70,200  Seventh decile  24,800  30,900  37,900  49,200  59,900  Sixth decile  21,100  26,300  32,200  42,100  50,900  Fifth decile  17,600  24,700  27,200  35,600  44,200  Fourth decile  15,300  20,900  23,000  30,400  37,100  Third decile  13,200  17,000  19,900  26,400  32,000  Second decile  11,300  14,500  17,100  21,800  26,800  Bottom decile  8,600  10,700  13,300  15,300  19,700  Source HM Treasury tax and benefit microsimulation model  22  Two adults and two children   HM Treasury contacts This document can be downloaded from www"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_web.txt", " The Money Advice Service also spreads its deposits across a number of counter-parties in order to avoid concentration of credit risk"], ["2014-treasury-dec-Public_Spending_Statistics_July_2014_consolidated_revised.txt", " All aggregates are presented in nominal and in real terms and as a per cent of Gross Domestic Product GDP"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", "  Ongoing  Use Treasury Environment Network The questions raised by the need to adapt to climate TEN events and external speakers to change have been communicated and discussed across the broaden knowledge and understanding areas of Treasury that they affect through the TEN"], ["2014-treasury-dec-Russia.txt", " GenderMale Listed on 31072014 Last Updated 31122020 Group ID 13072"], ["2014-treasury-dec-Country_and_Regional_Analysis_November_2014_Combined.txt", "5 RD environment protection 5"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " New subsections 3B and 3C provide that expenditure is excluded to the extent that expenditure on the works, services or other matters to which it relates exceeds the normal market value amount"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", " 124 Accounting for 1 April 2013 transition receipts from closed bodies "], ["2014-treasury-dec-ANNUAL_TAX_ON_ENVELOPED_DWELLINGS_ANNUAL_CHARGEABLE_AMOUNT.txt", "  3  Section 1011 of FA 2013 does not apply in relation to the chargeable period beginning on 1 April 2015"], ["2014-treasury-dec-FRAB_121_02_simplifying_and_streamlining_annual_report_and_accounts.txt", " This section requires entities to address this key user need"], ["2014-treasury-dec-PESA_2014_-_print.txt", " Social protection Total public sector gross current procurement expenditure on services  2009-10 outturn  2010-11 outturn  2011-12 outturn  2012-13 outturn  2013-14 outturn  14,230 12,671 1,560 21,975 13,169 13,972 3,237 492 2,147 1,129 6,967 8,083 3,476 69,461 7,286 12,709 29,385  13,228 11,629 1,599 22,980 12,842 13,290 2,911 366 2,578 1,024 6,412 7,835 3,087 65,458 7,424 12,979 29,538  12,779 11,111 1,668 22,762 13,097 11,757 2,483 389 1,697 870 6,317 7,907 2,823 67,362 6,906 13,814 30,099  12,848 11,068 1,780 21,330 13,046 11,763 2,831 325 1,533 862 6,212 7,651 2,685 71,073 7,678 15,366 30,382  12,745 10,862 1,883 22,051 12,388 12,070 2,413 488 2,039 830 6,299 7,953 2,638 78,098 6,699 15,513 29,870  193,746  188,661  189,307  193,822  200,026  National Accounts definition of current procurement, so includes Defence spending on Single Use Military Equipment SUME"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", " The difference between the carrying value at the point of reclassification and the expected value at the redemption date is recognised in profit or loss on an EIR basis over the expected life of the asset, and the asset\u2019s carrying value accretes to the redemption amount over that period, except where the asset has become impaired"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_web.txt", "  7  8  The Money Advice Service Annual Review, Directors\u2019 Report and Financial Statements 201314  A look back at 201314  Our year in numbers  16"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " The regimes for both loan relationships and derivative contracts have developed significantly over time, evolving in response to emerging avoidance risks and to changes in commercial and accounting practice"], ["2014-treasury-dec-Remittance_Basis_Charge.txt", " All individuals will still have the option of paying income tax on all worldwide income and assets if the charge is greater than the tax advantage of using the RBC"], ["2014-treasury-dec-39796_Cm_8847_Print_Ready.txt", "1  The Government agrees with the Committee\u2019s recommendation"], ["2014-treasury-dec-141010_Consultation_on_how_LWP_should_be_funded_in_15-16.txt", "10 The Department for Work and Pensions are currently reviewing how the funding has been used in 201314 and its anticipated use in 201415"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " The information needed is held on the Freight Targeting System FTS"], ["2014-treasury-dec-EU_finances_2014_final.txt", "A Gross payments, rebate and receipts calendar years  million 2008 2009 2010 2011 2012 2013 2014 Outturn Outturn Outturn Outturn Outturn Outturn Estimated Outturn1 Gross Payments2  12,653  14,129  15,197  15,357  15,746  18,135  19,234  Less UK rebate  -4,862  -5,392  -3,047  -3,143  -3,110  -3,674  -4,888  Less Public sector receipts  -4,497  -4,401  -4,768  -4,132  -4,169  -3,996  -4,539  Net contributions to EU Budget3  3,294  4,336  7,382  8,082  8,467  10,465  9,8074  1  The figures for 2014 are derived from the Office for Budget Responsibility forecast"], ["2014-treasury-dec-PU1624_final__web_.txt", " Income in relation to a tax and spend proposal is excluded from the SoCNE this scores to the Resource budget"], ["2014-treasury-dec-FRAB__120__03_-_Annex_A__ITC_and_WG_Report.txt", "   UNCLASSIFIED 18  UNCLASSIFIED Appendix B Sources of Funding for Maintained Schools B1  The key elements of funding for state funded schools can be summarised as follows  Statutory age pupils B2  The Governor\u2019s Handbook States The funding system for maintained schools is based on the dedicated schools grant DSG and pupil premium"], ["2014-treasury-dec-main_supply_estimates_2014_2015_print.txt", " The administration and programme costs of the core Treasury, the Debt Management Office and the Office of  Tax Simplification"], ["2014-treasury-dec-140808_Housing_Zones_Prospectus.txt", " We\u2019ve got plenty of talented planners, developers, builders and crucially, plenty of demand"], ["2014-treasury-dec-10459.Consolidated_Fund.for_web.txt", "9 million in 2012-13"], ["2014-treasury-dec-Country_and_Regional_Analysis_November_2014_Combined.txt", "8 RD social protection 10"], ["2014-treasury-dec-Scotland_analysis__Fiscal_policy_and_sustainability.txt", "ukTopicsEconomyChildcare-and-Female-Labour-Market-Participation 5 T  he labour market participation rate is the proportion of the population which is in employment or seeking work economically active\u2019"], ["2014-treasury-dec-supplementary_estimates_and_new_estimates_2013_14_120214_correction.txt", "60 -  170,782 169,442  74,433 76,115  43"], ["2014-treasury-dec-Treasury_minutes_web.txt", "3 Deputy Directors, with substantial experience of managing complex public services, have been appointed and are leading interim contract management processes, whilst final end state arrangements are matured during the period of public ownership"], ["2014-treasury-dec-39796_Cm_8847_Print_Ready.txt", " Recommendation Under the terms of the Standing Order of the House of Commons number 552d, the Committee recommends that Parliament provides the additional resources by means of an Excess Vote"], ["2014-treasury-dec-supplementary_estimates_and_new_estimates_2013_14_120214_correction.txt", " Income arising from statistical data supply services and publications receipts from EU and other overseas contracts and rental income from property"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " 2 Notice of an appeal must be given to HMRC before the end of the period of 30 days beginning with the day on which the notification under paragraph 13 was given"], ["2014-treasury-dec-PESA_2014_-_print.txt", " Recreation, culture and religion 8"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", "62 The government\u2019s fiscal mandate is supplemented by a target for public sector net debt as a percentage of GDP to be falling at a fixed date of 2015-16"], ["2014-treasury-dec-PU1728_Banking_Act_report_April_to_Sept_2014.txt", " New utilisation or issuance\u2019 represents the net amount of a total facility which was used or the net increase in the amount of guarantees which were issued during the reporting period"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", "25 million from 6 April 2014"], ["2014-treasury-dec-MCD_draft_regulations.txt", "  PART 1 Introductory Provisions Citation and commencement 1"], ["2014-treasury-dec-banking_reform_impact_assessment_05072014.txt", " Much of the legislation underpinning ring-fencing as already been made the general principles of ring-fencing were established by the Financial Services Banking Reform Act 2013, and the detailed calibration of the ring-fence is set through the Financial Services and Markets Act 2000 Ring-fenced Bodies and Core Activities Order 2014 and the Financial Services and Markets Act 2000 Excluded Activities and Prohibitions Order 2014"], ["2014-treasury-dec-Treasury_minutes_print.txt", "  5  7 Committee of Public Accounts conclusion The department still has a shortage of skills across its critical functions"], ["2014-treasury-dec-elps_annex_final.txt", "  The effects of the enhancements applied to the Guaranteed Annuity in 2002 are taken into account in the calculations"], ["2014-treasury-dec-scotland_analysis_fiscal_policy_and_sustainability_print.txt", "45 Additional cuts to public services above and beyond UK consolidation and tax increases would be needed, equivalent to 1,400 per person20 per year from 2016-17, to close the gap in the public finances of an independent Scotland, relative to the UK, by 2035-36"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_web.txt", "  b Interest rate risk Other than cash held in bank accounts, all of the Money Advice Service\u2019s cash and cash equivalents are fixed-rate fixed term deposits and are not sensitive to variations in interest rates"], ["2014-treasury-dec-OOTLAR_19_March_2014__1_.txt", "  Proposed revisions Registrations and de-registrations Legislation will be introduced in Finance Bill 2014 amending FA 2004 to widen the circumstances in which HMRC may refuse to register a pension scheme to include where HMRC believes a that the scheme administrator is not a fit and proper person to fulfil that role and b that the scheme has been established for purposes other than of providing pension benefits"], ["2014-treasury-dec-money_laundering_1_.txt", " The 40 days begin from when the data controller has received the request, any further information he may need to identify the applicant and locate the personal data sought, and, if he charges one, the fee of up to 10 maximum"], ["2014-treasury-dec-Van_benefit_charge.txt", " The measure is not expected to impact on family formation, stability or breakdown"], ["2014-treasury-dec-130731_Final_IA_-_SAR_for_PSSs_Signed.txt", " The cost of disruption would depend on the nature of the payment system operator, CSD i"], ["2014-treasury-dec-44695_Autumn_Statement__Print_ready_.txt", "171 Bolstering large business risk working  The government will further increase HMRC resource within the expanded Large Business Directorate to improve tax compliance levels amongst the UK\u2019s largest and riskiest businesses"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", " Changes in credit quality will arise from changes in the underlying economic environment assumptions about the future trends in the economy changes in the specific characteristics of individual loans and the credit risk strategies developed to add value to the book whilst mitigating credit risk"], ["2014-treasury-dec-04._2013-14_AGENCY_PINK.txt", "1  Accounting convention  These accounts have been prepared under the historical cost convention modified, to account for the revaluation of investment property, property, plant and equipment, intangible assets and certain financial assets and liabilities"], ["2014-treasury-dec-ANNUAL_TAX_ON_ENVELOPED_DWELLINGS_RELIEF_DECLARATION_RETURNS.txt", " This clause corrects an anomaly in the legislation so that the 5 yearly valuation dates work as intended with the next 5 consecutive chargeable periods"], ["2014-treasury-dec-CAPITAL_GAINS_TAX_NON_RESIDENTS_AND_UK_RESIDENTIAL_PROPERTY.txt", "  7B  In this section period of absence means a period during which the dwelling-house or the part of the dwelling-house was not an individual\u2019s only or main residence"], ["2014-treasury-dec-SDPR_Update_September_2014___published_as_Clarifications_.txt", "5  31-Mar-97  01-Apr-96  31-Mar-97  7"], ["2014-treasury-dec-OLD_complete_v3.txt", " There will also be some one-off burdens for pension schemes and employers including legal and consultation advice, training and familiarisation"], ["2014-treasury-dec-INHERITANCE_TAX_SIMPLIFYING_CHARGES_ON_TRUSTS_AND_NEW_RULES_TO_TARGET_AVOIDANCE_THROUGH_THE_USE_OF_MULTIPLE_TRUSTS.txt", "  3  Distributions etc from property settled by will 1  In section 144 of IHTA 1984 distributions etc from property settled by will, in subsection 1b, after section insert 654,"], ["2014-treasury-dec-PU1643_Charter_budget_responsibility_update_web.txt", "ukdocopen-government-licence version2 or email psinationalarchives"], ["2014-treasury-dec-140220_Letter_and_annexes_from_HMT_to_Govt_Actuary_3.txt", " I also note a separate point about the technical immunity principle which ensures that the measurement of changes in the cost of the scheme against the employer cost cap should exclude certain effects"], ["2014-treasury-dec-FSCS_annual_report_2014_web.txt", "  Target To answer 90 per cent of correspondence within 10 working days"], ["2014-treasury-dec-supplementary_estimates_and_new_estimates_2013_14_120214_correction.txt", "  571  Department for Work and Pensions  Supplementary Estimates, 2013-14  Part III Note K - Contingent Liabilities continued Nature of liability Debt Manager Contract  '000 Unquantifiable  The contract with the supplier for support and maintenance of the Debt Manager system covers volumes of up to 4 million accounts"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", "  RESOLUTION 61  FINANCE BILL 2014 CLAUSE 90  EXPLANATORY NOTE  CLAUSE 90 CLIMATE CHANGE LEVY MAIN RATES FOR 2015-16  SUMMARY 1"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", " Finance Bill 2014 2"], ["2014-treasury-dec-05._2013-14_NDPB_GREEN.txt", "1  Off-balance sheet SoFP  For each material PFI and other service concession arrangementcontract, this note should  state what the contract is for and note that the property is not an asset of NDPB  give the estimated capital value and  give details of any prepayments, reversionary interests, etc and how they are accounted for"], ["2014-treasury-dec-AS2014_distributional_analysis_final.txt", " Individual employees are assumed to be paid at least the National Minimum Wage NMW, which has been projected to 2015-16 in line with the OBR average earnings forecast"], ["2014-treasury-dec-FRAB__120__08_-_Simplifying_and_Streamlining_Annual_Report_and_Accounts.txt", " A positive response was recently received from both Chairs, indicating support for measures that can improve the quality and usefulness of financial reporting and which can improve scrutiny and the accountability of reporting entities to Parliament"], ["2014-treasury-dec-44369_Cm_8958_accessible.txt", " Potential uses to provide asset deterioration information are being progressed through innovative techniques being developed by the Agency"], ["2014-treasury-dec-130731_Final_IA_-_SAR_for_PSSs_Signed.txt", "  BENEFITS m  Total Transition Constant Price  Years  Average Annual  Total Benefit  excl"], ["2014-treasury-dec-130731_Final_IA_-_SAR_for_PSSs_Signed.txt", " For some systems, substitutes are not readily available or cannot scale to the necessary volume"], ["2014-treasury-dec-37630_Budget_2014_Web_Accessible.txt", " Finance Bill 2014 13 2"], ["2014-treasury-dec-PESA_2014_-_print.txt", " An explanation of the different economic categories is available in Chapter 5"], ["2014-treasury-dec-Russia.txt", "CONSOLIDATED LIST OF FINANCIAL SANCTIONS TARGETS IN THE UK Last Updated01072021  Status Asset Freeze Targets  REGIME Russia INDIVIDUALS 1"], ["2014-treasury-dec-FRAB__119__08_-_Annex_H_-_2014-15_FReM.txt", "  IAS 20 Accounting for Government Grants and Disclosure of Government Assistance Interpretations  1 The option provided in IAS 20 to offset a grant for acquisitions of an asset against the cost of the asset has been withdrawn"], ["2014-treasury-dec-main_supply_estimates_2014_2015_web.txt", " use its new powers to task and co-ordinate, and become an established national leader and co-ordinator"], ["2014-treasury-dec-FRAB__119__Minutes.txt", " Maggie McGhee confirmed that the NAO had been involved and were happy with the outcome except for one minor drafting point that she would pick up with Treasury outside the meeting"], ["2014-treasury-dec-44369_Cm_8958_print_ready.txt", "1 On the basis of a report by the NAO, the Committee took evidence, on 9 July 2014, from the Department for Communities and Local Government"], ["2014-treasury-dec-Public_Spending_Statistics_July_2014_consolidated_revised.txt", "ukdownloadsthemeeconomyMA23"], ["2014-treasury-dec-FRAB__120__02_-_IFRS_13_Fair_Value.txt", " Assets which are held for their service potential will be assessed as being either in use or surplus"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " A consultation document, Partnerships A review of two aspects of the tax rules, was published on the GOV"], ["2014-treasury-dec-39796_Cm_8847_Accessible.txt", " These figures are at variance with those used by the Chancellor in the National Accounts"], ["2014-treasury-dec-37630_Budget_2014_Web_Accessible.txt", " The OBR forecasts growth in real household disposable income per capita to turn positive this year, growing at 0"], ["2014-treasury-dec-main_supply_estimates_2014_2015_web.txt", " Around 40 billion of projects could qualify for the provision of guarantees"], ["2014-treasury-dec-main_supply_estimates_2014_2015_print.txt", "  663  House of Lords  Main Estimates, 2014-15  664  House of Commons Members  Main Estimates, 2014-15  House of Commons Members Introduction 1"], ["2014-treasury-dec-FEMR_Recommendations_on_additional_financial_benchmarks_to_be_brought_into_UK_regulatory_scope_logo.txt", " It is necessary for individuals working for authorised firms and carrying out controlled functions to show they are fit and proper to do so"], ["2014-treasury-dec-Fuel_duty_-_aqua_methanol.txt", " Chargeable use means used as fuel for any engine, motor or other machinery or as an additive or extender in such fuel"], ["2014-treasury-dec-45502_Cm_8988_Accessible.txt", "1 All departments hold their main accounts at Government Banking Service GBS"], ["2014-treasury-dec-44695_Accessible.txt", " Public consultation on the reform options generated by the working group will follow in due course"], ["2014-treasury-dec-39796_Cm_8847_Accessible.txt", " Where a small percentage of work at Tier 2 and 3 is let, through open competition, to companies affiliated to parent companies of NMP, additional safeguards are in place within Sellafield Ltd and the Authority to ensure that the contract awards are fair"], ["2014-treasury-dec-FRAB__119__Minutes.txt", " Gawain Evans asked whether if we were to use exit values would it lead to better decisions on assets use and disposal as opposed to only revaluing when the decision was made to sell"], ["2014-treasury-dec-Govt_NC5_and_NS4_Tax_relief_for_theatrical_production_.txt", " In sub-paragraph 2, after paragraph bf insert theatre tax credit under Part 15C of that Act,"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", " This covered a wide range of material and equipment such as munitions with a limited life"], ["2014-treasury-dec-Directions_TL_to_JK_8_Aug_2014.txt", " This letter should be read in conjunction with our previous correspondence between 22 February 2013 and 24 February 2014 which informed the Directions which you signed on 11 March 2014"], ["2014-treasury-dec-main_supply_estimates_2014_2015_print.txt", " in respect of overseas services pension for beneficiaries of certain former overseas pension funds for which the UK assumed responsibility contributions to pension funds guaranteed by the UK refund of contributions made by overseas governments war service credit and associated non-cash items such as adjustments to pension scheme liabilities like interest on outstanding scheme liabilities"], ["2014-treasury-dec-Public_Spending_Statistics_methodology.txt", " Real terms figures are the actual known as nominal spend adjusted to exclude the effect of general inflation, as measured by the GDP deflator at market prices"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", " Each derivative is carried at fair value in the SoFP as an asset when the fair value is positive and as a liability when the fair value is negative"], ["2014-treasury-dec-PU1632_Sustainability_Reporting_Guidance.txt", "6 Scope 3 supply chain emissions of the entity reporting under this guidance include all emissions arising from the related activity of its suppliers, regardless of whether they would be classified and reported separately as scope 1, 2 or 3 emissions by the supplier themselves"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " Work is ongoing to quantify the impact"], ["2014-treasury-dec-FRAB__119__08_-_Annex_H_-_2014-15_FReM.txt", " All interest receivable is external to the departmental boundary and is not from other government departments and is included within operating income in respect of Voted Loans and Housing Association Loans"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", "7 Illustrative income tax and National Insurance contributions paid per year, by income level Gross 2010-11 2011-12 2012-13 2013-14 2014-15 2015-16 2015-16 income      pre-Budget post-Budget  2014  2014  10,000 20,000 30,000 40,000 50,000 60,000 70,000 80,000  1,180 4,280 7,380 10,480 14,190 18,290 22,390 26,490  840 4,040 7,240 10,440 14,390 18,590 22,790 26,990  670 3,870 7,070 10,270 14,220 18,420 22,620 26,820  380 3,580 6,780 9,980 14,040 18,240 22,440 26,640  250 3,450 6,650 9,850 13,860 18,060 22,260 26,460  190 3,390 6,590 9,790 13,760 17,960 22,160 26,360  130 3,330 6,530 9,730 13,700 17,900 22,100 26,300  Source HM Revenue and Customs calculations"], ["2014-treasury-dec-FSCS_annual_report_2014_print.txt", "  FSCS plays a critical role in protecting consumers when firms fail and our existence helps to promote consumer confidence"], ["2014-treasury-dec-PESA_2014_-_print.txt", " Physical assets such as buildings and land are not financial assets"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", " In summary   the Office for National Statistics ONS publishes economic and fiscal statistics, consistent with the internationally-agreed National Accounts framework"], ["2014-treasury-dec-Partnerships_Salaried_member_rules.txt", " Chapter 3 provides more details of these provisions"], ["2014-treasury-dec-Air_Passenger_Duty_-_child_exemption.txt", " There is expected to be negligible one-off costs for airline operators due to familiarisation with the policy and system changes for some airlines to collect the number of tickets purchased for under 12 year olds in 2015-16 and for under 16s in 2016-17"], ["2014-treasury-dec-supplementary_estimates_and_new_estimates_2013_14_120214_correction.txt", " Section D to Section A Reduction in Capital Funding for OPG"], ["2014-treasury-dec-PN_February_2014_II.txt", "  Part II Bank of England Foreign Currency Assets and Liabilities1 1"], ["2014-treasury-dec-OOTLAR_19_March_2014__1_.txt", " EU legislation in Article 199a of Directive 2006112EC allows member states to provide for a reverse charge for supplies of gas and electricity to a taxable dealer as defined in Article 382 of the Directive"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", " Shares have been assessed on a tranche-by-tranche basis for impairments and fair value adjustments to reflect the different acquisition costs over time"], ["2014-treasury-dec-PU1624_final__web_.txt", " They thus have a different impact on certain of the fiscal measures"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", " 137 regulatory measures were in scope of the NSI theme"], ["2014-treasury-dec-Wales_Bill_Command_Paper_-_English.txt", " This publication is available at www"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_print.txt", " We are proud that in 201314 we have been able to deliver a significant increase in customer contacts  and exceed all our targets, including those for customer satisfaction and key outcomes  while operating within budgetary constraints in 201314 our total budget fell by some 2"], ["2014-treasury-dec-PU1650_Remit_and_Recommendations_for_FPC__print_.txt", "  In order to aid the Treasury\u2019s assessment of the case for making these legislative changes, the Committee should provide, along with its written recommendations, evidence that there are potential risks which the Committee, the Prudential Regulation Authority or the Financial Conduct Authority need to address in those areas that cannot be effectively mitigated within the current regulatory powers the Committee\u2019s proposals would address effectively those risks and changes to the potential actions by the Committee, the Prudential Regulation Authority or the Financial Conduct Authority, and any resulting action by those bodies in those areas would not create material unintended consequences or costs in excess of the benefits"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " The ATED legislation contains a rule which provides that where two or more chargeable interests are held in the same dwelling by connected persons, then those interests must be aggregated and ATED paid on the aggregate amount, where that amount falls within the ATED entry threshold"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " This includes a part disposal"], ["2014-treasury-dec-Country_and_Regional_Analysis_November_2014_Combined.txt", " 2 Users should note that the Country and Regional Analysis is a purely statistical exercise and plays no part in resource allocation or the operation of the Barnett Formula"], ["2014-treasury-dec-FRAB__119__08_-_Annex_H_-_2014-15_FReM.txt", " These departments should also refer to the pro-forma Department Yellow"], ["2014-treasury-dec-FRAB__119__09_-_Draft_Code_of_Practice_on_Local_Authority_Accounting_2014-15_with_Annexes.txt", " e Taxation and non-specific grant income and expenditure comprising council  tax income, NDR distribution, non-domestic rates income and expenditure, unringfenced government grants, and all capital grants and contributions"], ["2014-treasury-dec-39796_Cm_8847_Accessible.txt", "2 The Government supports prospective trial registration"], ["2014-treasury-dec-37630_Budget_2014_Web_Accessible.txt", "128 Stamp tax on shares growth markets  As announced at Budget 2013, the government will abolish stamp duty and SDRT on shares in companies quoted on recognised growth markets from 28 April 2014"], ["2014-treasury-dec-FRAB__120__03_-_Annex_A__ITC_and_WG_Report.txt", " Local authorities can decide to close or cease to maintain a community school"], ["2014-treasury-dec-UK_Sovereign_Sukuk_PLC_Offering_Circular.txt", " There can be no assurance that the net proceeds of the realisation of, or enforcement with respect to, the Trust Assets will be sufficient to make all payments due in respect of the Certificates"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " Subsection 2 provides for reductions to be made firstly under Section 329K disposal receipts before reducing the net onshore expenditure by a sum equal to the unrelieved group ring fence profits"], ["2014-treasury-dec-FRAB__119__08_-_Annex_G1_-_DEPARTMENT_YELLOW_2013-14.txt", " Add a column for Charged to Capital budgets in the second part of the table, alongside existing columns for Charged to Administration budgets and Charged to Programme budgets  The notes on pages aa to zz form part of these accounts  To improve consistency of terminology To reflect amounts paid to the Consolidated Fund which don\u2019t arise from operating income  Clarification of supporting guidance  To correct an error in the reconciliation and to provide an illustrative example of a CSoFP reconciliation  To improve the reporting layout 1  2013-14  Note 3  Note 10"], ["2014-treasury-dec-44695_Autumn_Statement__Print_ready_.txt", "  Autumn Statement 2014  4469502Chapter2Complete"], ["2014-treasury-dec-FRAB__119__08_-_Annex_F_Chapter_05_Form_and_content__2013-14.txt", " If responsibility does not lie with the Comptroller and Auditor General, the NDPB is normally required to submit the audited accounts to its sponsor department, who will arrange to lay them before the Northern Ireland Assembly"], ["2014-treasury-dec-EEA_Accounts_2013-14_-_print.txt", " The Template shows the net foreign currency position in the official reserves, which at end-March was the equivalent of 26,347m"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", "  5  5  Condition C is that the amounts recognised as mentioned in subsection 1a are recognised as a result of a related transaction in relation to a qualifying contract to which the company was, but has ceased to be, a party"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " With effect from 1 April 2012 CT or 6 April 2012 IT the maximum amount of the AIA was reduced from 100,000 to 25,000 for qualifying expenditure incurred on or after those dates"], ["2014-treasury-dec-elps_main_doc_final.txt", "30 The website httpequitablelifepaymentscheme"], ["2014-treasury-dec-Cm_8869_Scotland_Analysis.txt", "indb 35  17062014 1551  36 United Kingdom, united future Conclusions of the Scotland analysis programme  4"], ["2014-treasury-dec-FSCS_annual_report_2014_web.txt", " I conducted my audit in accordance with International Standards on Auditing UK and Ireland"], ["2014-treasury-dec-PU1719_HMT_Science_.txt", " This brings together the full range of expert advice to improve and grow in one place"], ["2014-treasury-dec-Trial_of_the_Pyx_Verdict_2014.txt", "  22002110236 PN 520271682 21 AJZS 0306141100  7  4"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", " The FReM requires that a Remuneration Report shall be prepared by NHS bodies, providing information in accordance with Part 3 of Schedule 8 of SI 2008 No"], ["2014-treasury-dec-PU1624_final__web_.txt", "9 The following forms of departmental income are treated as a benefit to the Resource budget   Sales of goods and services   45    Royalties and associated payments to use Intellectual Property Rights     Sales of some licences where the ONS has determined that there is a significant degree of service to the individual applicant     Income from licences and levies, treated as tax in the National Accounts, where the Chief Secretary to the Treasury has agreed that they may be netted off budgets    Income from fines and penalties where the Chief Secretary to the Treasury has agreed that they may be netted off budgets    Income from insurance payments     Receipts in respect of compensation where the ONS treat the income as impacting on the current budget    Interest and dividends where the department has financed the associated financial asset through DEL, for example a loan made to the private sector    Income from rent of buildings  and land     Those donations that are treated as current in the National Accounts donations can be capital as well    Income obtained from National Lottery distributing bodies that finances current expenditure    Profit or loss on disposal of capital assets    Income from the EC that finances current expenditure"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", "61  2,201,434  509,106  1,246,566  1,463,974  0"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", "7 of GDP in 2015-16, before falling each year and reaching 74"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", " Mauro 2013 Rethinking Macro Policy II Getting Granular\u2019, IMF Staff Discussion Note Budina, N"], ["2014-treasury-dec-promoters_of_tax_avoidance_schemes_amendment_of_return_to_take_account_of_relevant_judicial_rulings_and_dotas.txt", " Naming a monitored promoter should deter intermediaries from acting for them and clients and potential clients from using their products"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", " The entity\u2019s employees including an account of the entity\u2019s equal opportunities policy"], ["2014-treasury-dec-Russia.txt", " In this capacity, he has actively supported actions and policies which undermine the territorial integrity, sovereignty and independence of Ukraine and to further destabilise Ukraine"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", "6 The SRP also included a number of data sets which can be used as illustrative indicators to help judge whether the government\u2019s policies and reforms are having the desired effect on the overall objective"], ["2014-treasury-dec-IFRS_16_Application_Guidance_December_2020.txt", " All lessees shall account for peppercorn leases as follows  recognise a right-of-use asset and initially measure it at current value in existing use or fair value, as set out in paragraphs 10"], ["2014-treasury-dec-FSCS_annual_report_2014_print.txt", " Connect is due to be implemented during the coming year"], ["2014-treasury-dec-OLD_complete_v3.txt", "  Equalities impacts  The decrease in the tax rate only applies to companies involved in the oil and gas industry in the UK or UKCS and is considered to have no differential impact on any equality groups"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " Section 809EZD 4 sets a limit on the consequential adjustment, which may not exceed the lesser of the income tax charged under s809EZA and the other tax charged"], ["2014-treasury-dec-FRAB__119__08_-_Annex_F_Chapter_05_Form_and_content__2013-14.txt", "4 and  e  the audit opinion and report section 5"], ["2014-treasury-dec-FRAB_121_07_IFRS_13.txt", " The benefit of the higher valuation is that it retains the financial management incentive to dispose of surplus assets"], ["2014-treasury-dec-FRAB__119__08_-_Annex_F_Chapter_05_Form_and_content__2013-14.txt", "19 Except for ALBs that are companies, section 4191 of the Companies Act 2006 shall not apply, and the sections 4192 to 4194 shall not apply to any reporting entity covered by the requirements of this Manual"], ["2014-treasury-dec-37630_Budget_2014_Web_Accessible.txt", " Finance Bill 2014 5 2"], ["2014-treasury-dec-FRAB__119__08_-_Annex_I1_-_DEPARTMENT_YELLOW_2014-15.txt", "1 Analysis of income payable to the Consolidated Fund In addition to income retained by the department, the following income is payable to the Consolidated Fund cash receipts being shown in italics Outturn 201X-1Y  Outturn 201W-1X  000  000  Income  Income  Receipts  Receipts  Income outside the ambit of the Estimate Excess cash surrenderable to the Consolidated Fund Total amount payable to the Consolidated Fund  SOPS5"], ["2014-treasury-dec-03._2013-14_DEPARTMENT_YELLOW.txt", " Intra-Government Balances Amounts falling due within one year  Amounts falling due after more than one year  000  000  201X-1Y  201W-1X  201X-1Y  201W-1X  Balances with other central government bodies Balances with local authorities Balances with NHS bodies Balances with public corporations and trading funds Subtotal intra-government balances Balances with bodies external to government Total receivable at 31 March  40  DEPARTMENT YELLOW ILLUSTRATIVE ACCOUNTS  2013-14  16"], ["2014-treasury-dec-Modernising_the_taxation_of_corporate_debt_and_derivative_contracts.txt", "  3  Condition B is that, at any later time, it is no longer expected that the amounts mentioned in subsection 1b will in future be transferred to become items of profit or loss"], ["2014-treasury-dec-elps_main_doc_final.txt", " We listened to and took on board the views of interested parties"], ["2014-treasury-dec-Public_Spending_Statistics_July_2014_consolidated_revised.txt", "2 Community development 6"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", " Changes were made to the methodology used for determining the discount rate applied to general provisions at 31 March 2013"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", " We are especially proud of the success of this scheme"], ["2014-treasury-dec-oil_and_gas_fiscal_review_call_for_evidence.txt", " As set out in Chapter 2, 1  Confidential data collected as part of this call for evidence by HM Treasury will be protected under the absolute exemption at section 41 of the Freedom of Information Act"], ["2014-treasury-dec-FRAB__120__07_-_Annex_C_-_FT_ARM_14-15.txt", " The net assets received are 40m"], ["2014-treasury-dec-Wales_Bill_-_Impact_Assessment_-_Report_Stage_-_Welsh_Language_Version_10_6_14_pdf.txt", " Mae llawer o\u2019r darpariaethau yn y Bil, yn enwedig y rheini yn Rhan 2 Cyllid, yn datganoli pwerau i'r Cynulliad a Llywodraeth Cymru - er enghraifft, y pwerau i lunio trethi datganoledig i ddisodli treth dir y dreth stamp a'r dreth tirlenwi yng Nghymru, trefnu refferendwm yng nghyswllt datganoli treth incwm a rhagnodi trefniadau cyllidebol yn ymwneud 'r gyllideb flynyddol"], ["2014-treasury-dec-04._2013-14_AGENCY_PINK.txt", "0 per cent 201W-1X 0,000, 0"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", "28 Potholes challenge fund  The government will provide an additional 200 million in 2014-15 to set up a potholes challenge fund to increase further the amount local authorities spend on maintaining the local road network"], ["2014-treasury-dec-FSCS_annual_report_2014_web.txt", " Payments made by Welcome to FSCS are ring-fenced and will only be used to pay for costs relating to Welcome"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " New subsections 1 and 2 define the words and phrases used in Chapter 10A by cross reference to other tax legislation"], ["2014-treasury-dec-supplementary_estimates_and_new_estimates_2013_14_120214_correction.txt", " Section C4 A transfer to National Security from the Department for Work and Pensions to fund the management of an information assurance programme OCSIA  1,300,000  xviii"], ["2014-treasury-dec-STRENGTHENING_PENALTIES_FOR_OFFSHORE_NON_COMPLIANCE.txt", "  This explanatory memorandum has been prepared by HM Revenue and Customs HMRC"], ["2014-treasury-dec-EEA_Accounts_2013-14_-_print.txt", " Benchmark is the neutral or passive investment strategy for the reserve portfolio"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " Clause 253 is the equivalent provision for intermediaries"], ["2014-treasury-dec-MCD_draft_regulations.txt", " 2007126, substituted by S"], ["2014-treasury-dec-central_african_republic.txt", " POB Central African Republic a"], ["2014-treasury-dec-44695_Accessible.txt", "17 Productivity growth is the main factor determining average living standards, as it is closely related to the reward that workers receive for the work they provide"], ["2014-treasury-dec-Tobacco_duty_anti-forestalling_restrictions.txt", " 5  The anti-forestalling notice may not restrict a person, in any month of the controlled period, to removing for home use less than 30 of the  5  Consultation draft  total quantity of the tobacco products, or of the tobacco products of a particular description, that could, under the anti-forestalling restrictions imposed by the notice, be removed for home use during the whole controlled period"], ["2014-treasury-dec-main_supply_estimates_2014_2015_print.txt", " The income consists of contributions from employers and employees, and transfer values in respect of staff joining from other schemes"], ["2014-treasury-dec-05._2013-14_NDPB_GREEN.txt", "  The notes on pages aa to zz form part of these accounts  2  2013-14  NDPB GREEN ILLUSTRATIVE ACCOUNTS  Statement of Comprehensive Net Expenditure for the year ended 31 March 201Y  Note  201X-1Y  201W-1X  000  000  Administration costs Staff costs  3  Other administrative costs  4  Operating Income  6  Programme costs Staff costs  3  Programme costs  5  Income  6  Net operating cost  Other comprehensive net expenditure Items that will not be reclassified to net operating costs Net gainloss on revaluation of property plant  equipment Net gainloss on revaluation of intangibles Items that may be reclassified to net operating costs Net gainloss on revaluation of available for sale financial assets Total comprehensive net expenditure  3 The notes on pages aa to zz form part of these accounts  2013-14  NDPB GREEN ILLUSTRATIVE ACCOUNTS  Statement of Financial Position as at 31 March 201Y Note  201Y 000  201X 000  Non-current assets Property, plant and equipment  7  Intangible assets  8  Financial assets  12  Total non-current assets Current assets Assets classified as held for sale Inventories  11  Trade and other receivables  12  Other current assets  12  Financial Assets  12  Cash and cash equivalents  13  Total current assets Total assets Current liabilities Trade and other payables  14  Financial Liabilities Provisions  15  Other liabilities Total current liabilities Non-current assets plusless net current assetsliabilities Non-current liabilities Provisions  15  Other payables Financial Liabilities  9  Total non-current liabilities Assets less liabilities Taxpayers\u2019 equity General fund Revaluation reserve Total taxpayers\u2019 equity  Signed "], ["2014-treasury-dec-FRAB__119__08_-_Annex_H_-_2014-15_FReM.txt", "  Other notes relating to Parliamentary accountability 3"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", " War Pensions have been excluded from the scope of the welfare cap as the government will move them out of AME for future years"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", "  In section 88 gains of dual resident settlements, after subsection 5 insert 5A  In determining under subsection 3 the assumed chargeable amount in respect of a tax year, an amount on which the trustees would be chargeable as mentioned in paragraph a or b of that subsection is to be disregarded so far as tax is chargeable on the amount under section 7AA tax on disposals of UK residential property interests by non-residents etc"], ["2014-treasury-dec-44695_Autumn_Statement__Print_ready_.txt", "5 billion is relative to a baseline that assumes current spending by departments would otherwise have remained constant as a share of potential GDP"], ["2014-treasury-dec-PU1624_final__web_.txt", " It covers income that is used to finance expenditure rather than acting to reduce it"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", "103 To further support innovative start ups and early stage companies to invest in research and development, the government will raise the rate of the RD tax credit payable to loss making small and medium sized companies from 11 to 14"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", "  IAS 12 Income Taxes The objectives of IAS 12 are to specify the accounting for current and deferred tax"], ["2014-treasury-dec-Scotland_analysis__Fiscal_policy_and_sustainability.txt", "  Annex A Projecting the long-run public finances 67  A"], ["2014-treasury-dec-Public_Spending_Statistics_July_2014_consolidated_revised.txt", " Totals in these tables are also affected"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", " 56 SIC 27 Evaluating the Substance of Transactions Involving the Legal Form of a Lease "], ["2014-treasury-dec-Remittance_Basis_Charge.txt", " This measure introduces changes to the remittance basis charge payable by individuals who are usually resident, but not domiciled, in the UK"], ["2014-treasury-dec-OLD_complete_v3.txt", "  92  Excess management expenses of an accounting period can be carried forward by the company section 1223 of CTA 09"], ["2014-treasury-dec-DISCLOSURE_OF_TAX_AVOIDANCE_SCHEMES.txt", " It treats any notice given under section 312A4 of FA 2004 before Finance Bill 2015 receives Royal Assent as given also in relation to section 312A2A of FA 2004"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", "  Year ended 31 March 2013  83  Whole of Government Accounts  Note 7"], ["2014-treasury-dec-SDPR_Update_September_2014___published_as_Clarifications_.txt", "00  31-Dec-95  1-Apr-96  10"], ["2014-treasury-dec-Public_Spending_Statistics_July_2014_consolidated_revised.txt", "12 presents total expenditure, ie the sum of Total DEL and departmental AME, by departmental group"], ["2014-treasury-dec-FRAB__120__07_-_Annex_C_-_FT_ARM_14-15.txt", " The annual membership contributions, and any excesses payable in respect of particular claims are charged to operating expenses when the liability arises"], ["2014-treasury-dec-AS2014_policy_costings_final.txt", "  Static costing The static costing is calculated by applying the difference between the pre and post measures tax regimes to the tax base described above"], ["2014-treasury-dec-IUK_Routemap_Case_Study_Crossrail.txt", "  \u00a0As  \u00a0a  \u00a0form  \u00a0of  \u00a0rapid  \u00a0appraisal,  \u00a0the  \u00a0Routemap  \u00a0will  \u00a0 identify  \u00a0critical  \u00a0aspects  \u00a0requiring  \u00a0in-depth  \u00a0review  \u00a0and  \u00a0how  \u00a0to  \u00a0systematically  \u00a0take  \u00a0 steps  \u00a0to  \u00a0increase  \u00a0both  \u00a0effectiveness  \u00a0and  \u00a0efficiency  \u00a0this  \u00a0should  \u00a0lead  \u00a0to  \u00a0savings  \u00a0in  \u00a0 excess  \u00a0of  \u00a0those  \u00a0accrued  \u00a0at  \u00a0Crossrail"], ["2014-treasury-dec-Govt_NC5_and_NS4_Tax_relief_for_theatrical_production_.txt", "  6  1217KB  If a period of account of the separate theatrical trade does not coincide with an accounting period, any necessary apportionments are to be made by reference to the number of days in the periods concerned"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", "8  The following balances at 31 March were held at Cash at bank Short term deposits Balance as at 31 March Restatements Balance as at 31 March restated  7"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " This clause increases the gross gaming yield GGY bands for gaming duty in line with inflation for accounting periods starting on or after 1 April 2014"], ["2014-treasury-dec-37630_Budget_2014_Web_Accessible.txt", "9 Both parties in the coalition are committed to ensuring that, after the supplementary debt target has been met, debt continues to fall as a percentage of GDP"], ["2014-treasury-dec-Final_IA_-_ring-fencing_and_depositor_preference.txt", "1  Non-ICB policy measures in the Banking Reform Bill 10"], ["2014-treasury-dec-government_financial_reporting_manual_201314.txt", " HM Treasury has appointed the Permanent Head of the Department as principal Accounting Officer of the department"], ["2014-treasury-dec-PN_April_2014.txt", " 3 When converted at a closing market rate of 1  1"], ["2014-treasury-dec-37630_Budget_2014_Web_Accessible.txt", " The government will additionally consult on the OTS recommendation to introduce a marketable security\u2019 into rules for taxing employment-related securities and on the proposal to introduce an employee shareholding vehicle"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " Subsection 8 provides for any pre-commencement additional supplement, claimed under Chapter 5A, to be allocated to the mixed pool"], ["2014-treasury-dec-FRAB__119__08_-_Annex_G2_-_AGENCY_PINK_2013-14.txt", "1  AGENCY PINK ILLUSTRATIVE ACCOUNTS  Reconciliation between Operating Segments and SoCNE 201X-1Y  201W-1X  000  000  Total net expenditure reported for operating segments Reconciling items List separately Total net expenditure per the Statement of Comprehensive Net Expenditure  Note 2"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", " The OBR expects CPI inflation to be below target at 1"], ["2014-treasury-dec-OOTLAR_19_March_2014__1_.txt", " HM Revenue  Customs HMRC published a Technical Note in May 2012 setting out the Government\u2019s policy intentions where the Scottish rate setting power interacts with other areas of the income tax system for example, in relation to Gift Aid and pensions tax relief"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " Where an employer either pays for medical treatment arranged by an employee or reimburses an employee for the costs of such treatment, this constitutes a payment of earnings and is also subject to income tax"], ["2014-treasury-dec-44695_Accessible.txt", "75 Inheritance Tax exemption for medals and other awards  The government will extend the existing IHT exemption for medals and other decorations that are awarded for valour or gallantry"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", "  New section 1126A 4"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " Subsection 2 requires a copy of the notice to be sent to the avoided PE, where Clause 2 applies, and to UKPE, where Clause 3 applies by virtue of Clause 4"], ["2014-treasury-dec-Partnerships_Mixed_membership_partnerships__Alternative_investment_fund_managers__Transfer_of_assets___income_Streams_through_partnerships.txt", " HED Ltd provides management services to the LLP which is carried out by H, E and D as directors of HED Ltd"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_print.txt", " We welcome the fresh perspective that this independent review will bring to our work, and will fully consider how we can embed the review\u2019s recommendations into our work going forward"], ["2014-treasury-dec-hm_treasury_review_of_new_ifrs_2013_to_2014.txt", "  IFRS 9  Financial Instruments new  No mandatory effective date not yet EU adopted  Subject to consultation  The project has three phases"], ["2014-treasury-dec-PU1616_OTS_employee_benefits_final_report.txt", "  4  See HMRC Manual ESM4530"], ["2014-treasury-dec-26Nov2014_-_JK_to_GA_-_Amending_Directions_Redacted.txt", " Minor changes are required to amend the legislative references in Schedule 1 and Schedule 3 in respect of the pension scheme for local government workers in Scotland, the Armed Forces Pension Scheme and the Firefighters\u2019 pension scheme in England before the preliminary valuations can formally proceed to completion"], ["2014-treasury-dec-FRAB__119__09_-_Draft_Code_of_Practice_on_Local_Authority_Accounting_2014-15_with_Annexes.txt", "  g The market value current bid price for quoted securities and unitised securities  of the assets at the Balance Sheet date which were under the management of fund managers should be disclosed, as should the proportion managed by each manager"], ["2014-treasury-dec-Scotland_analysis__Fiscal_policy_and_sustainability.txt", " Transition costs and as estimated by independent experts higher interest rates for government borrowing have been included in the public finance projections in this paper"], ["2014-treasury-dec-Carbon_price_floor_-_fossil_fuels_in_CHPs.txt", "  Consultation outcome 8"], ["2014-treasury-dec-Amendments_15-41.txt", " These are mainly consequential on the introduction of the accreditation process for social impact contractors, to ensure consistency with the existing provisions for disclosure to the various regulators for other forms of eligible social enterprise"], ["2014-treasury-dec-44695_Accessible.txt", " The changes will include a broader range of connected persons under the common control of a promoter in the regime and clarify the time limits within which HMRC can issue conduct notices to promoters who fail to disclose a scheme"], ["2014-treasury-dec-PN_March_2014_II.txt", "  Users may also wish to use these statistics to conduct research into the efficiency and effectiveness of reserves management"], ["2014-treasury-dec-New_Clause_1.txt", " New subsections 356NA1 and 2 allow HM Treasury to make regulations to modify the relevant percentage for the purposes of new section 356N or new section 285A in specified circumstances"], ["2014-treasury-dec-FRAB__120__07_-_Annex_C_-_FT_ARM_14-15.txt", " Separate disclosure is required, in the year an asset is acquired, of the fair value of assets funded by government grant, donation or by lottery funding"], ["2014-treasury-dec-Efficiency_and_reform_in_the_next_Parliament.txt", " All that has been done shows that there is more to do"], ["2014-treasury-dec-EEA_Accounts_2013-14_-_web.txt", " Liquidity risk The NLF provides sterling funding to the EEA when required, and therefore the EEA, as an individual entity, is not exposed to sterling liquidity risk"], ["2014-treasury-dec-PU1738_print_CMYK.txt", " The internal audit results strengthen procedures during the implementation of programmes and provide assurance as to the accuracy, completeness and regularity of expenditure, certified to the Commission"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " This Schedule further provides for the Gambling Commission to seek the Commissioners\u2019 consent before issuing a licence to the holder of a licence that has been suspended or revoked under the provisions of this Schedule"], ["2014-treasury-dec-Enhanced_capital_allowances_for_cars_and_goods_vehicles.txt", "  7  After that subsection insert 11A  Nothing in this section limits references to State aid to State aid which is required to be notified to and approved by the European Commission"], ["2014-treasury-dec-PU1638_policy_costings_bud_2014_with_correction_slip.txt", " Adjustments are made to take into account take-up rates based on previous research and tax returns"], ["2014-treasury-dec-AS2014_distributional_analysis_final.txt", "12 HM Treasury has developed a new microsimulation model to estimate the distributional impact of the benefits in kind provided by spending on public services, which is used for the first time this Autumn Statement"], ["2014-treasury-dec-10459.Consolidated_Fund.for_web.txt", " These were partly offset by a reduction in receipts from the sale of Royal Mail Pension Plan assets 11"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " Both clauses amend Paragraph 1A of Schedule 2 of VERA"], ["2014-treasury-dec-BRRD_impact_assessment_revised.txt", " Further details of the benefits from the different areas of the Directive are detailed below"], ["2014-treasury-dec-PESA_2014_-_print.txt", "26 Following the Alignment Project, all personal tax credits are treated as part of AME"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_web.txt", "  The statutory functions include but are not limited to  promoting  awareness of the benefits of financial planning   promoting  awareness of the financial advantages and disadvantages in relation to the supply of particular kinds of goods or services   promoting  awareness of the benefits and risks associated with different kinds of financial dealing which includes informing the Authority and other bodies of those benefits and risks   publishing  providing  educational materials or the carrying out of other educational activities  for information and advice to members of the public"], ["2014-treasury-dec-FRAB__119__08_-_Annex_F_Chapter_05_Form_and_content__2013-14.txt", " Trading funds may then publish them"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", "4 million in 2014 to 31"], ["2014-treasury-dec-39796_Cm_8847_Print_Ready.txt", "1  The Government agrees with the Committee\u2019s recommendation"], ["2014-treasury-dec-EEA_Accounts_2013-14_-_web.txt", " Remuneration in SDRs on loans to the IMF both the UK\u2019s Reserve Tranche Position RTP and any lending under the NAB NLF assets, is also received by the EEA and is recognised in these accounts as net trading income"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", "    IAS 19 Post employment benefits\u2019 effective 1 January 2013 has been adopted by the EU and will apply to the 2013-14 WGA"], ["2014-treasury-dec-AS2014_data_sources_final.txt", "pdf ONS Statistical Bulletin United Kingdom Economic Accounts, Q1 2014 ESA 95 httpwww"], ["2014-treasury-dec-oil_and_gas_fiscal_review_call_for_evidence.txt", " The main purpose and effect of these rules is to stop profits from oil extraction activities and oil rights in the UK and UKCS being reduced for tax purposes by losses from other trading activities"], ["2014-treasury-dec-supplementary_estimates_and_new_estimates_2013_14_120214_correction.txt", "  Expenditure related to previous financial years in the form of Prior Period Adjustments"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " The third difference is that a person who explains about the tax advantage is a promoter an intermediary for the purposes of this legislation does not"], ["2014-treasury-dec-06._2013-14_MAGENTA_PENSION_SCHEME.txt", " A reconciliation of the department\u2019s outturn as recorded in the SoPS compared to the IFRS-based SoCNE is provided in SoPS note 3"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", "8 million and a financial guarantee liability of 7"], ["2014-treasury-dec-solvency_2_consultation_annex_b.txt", " Applications process, information and documents 2"], ["2014-treasury-dec-FRAB__119__08_-_Annex_H_-_2014-15_FReM.txt", "4 refers a comparison of outturn against Estimate, with detailed explanations of the causes of significant variances where applicable  b  departments preparing accounts under the Government Resources and Accounts Act 2000 or the Government Resources and Accounts Act Northern Ireland 2001 a reconciliation of net resource expenditure between Estimates, budgets and accounts"], ["2014-treasury-dec-scotland_analysis_fiscal_policy_and_sustainability_print.txt", "6 billion a year in 2011-12 prices, with a small offsetting increase in revenue, attributable to the cut in corporation tax and an impact on employment from the childcare policy"], ["2014-treasury-dec-Country_and_Regional_Analysis_November_2014_Combined.txt", "3 Foreign miltary aid 2"], ["2014-treasury-dec-44695_Accessible.txt", "41 The OBR forecasts that tax receipts will continue to rise across the forecast period but this year are growing by less than the economy"], ["2014-treasury-dec-Russia.txt", " Former Director of the Main Operations Department and deputy chief of the General Staff of the Armed Forces of the Russian Federation"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", "197 Partnerships review  The government will introduce legislation that will take effect from April 2014 to counter the disguising of employment relationships in limited liability partnerships and prevent the tax motivated allocation of business profits to corporate partners which are generally taxed at lower rates than individuals"], ["2014-treasury-dec-MCD_annex_b_impact_assessment.txt", "  Other key non-monetised costs by main affected groups\u2019  Mortgage lenders and intermediaries these firms would face significant transition costs, in terms of familiarising themselves with an entirely new regulatory regime and putting in place the right infrastructure including IT for compliance"], ["2014-treasury-dec-PU1657_Response_to_Remit_and_Recommendations_for_FPC__no_covers_.txt", " These indicators are considered alongside a wider set of information, varying over time depending on emerging risks, including market and supervisory intelligence"], ["2014-treasury-dec-44695_Accessible.txt", " It is not acceptable for a small minority not to pay their fair share, and the public rightly expects the government to be firm"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_print.txt", " The Money Advice Service\u2019s assets are primarily used in providing Money Advice activities"], ["2014-treasury-dec-PN_December_2013.txt", "  In addition the  information presented assists users in understanding global capital flows and the UK\u2019s public sector finances"], ["2014-treasury-dec-10460-001_National_Loans_Fund_Account.for_web.txt", " Measures are in place to facilitate the National Audit Office Exchequer Section\u2019s normal payments approval process in the event of disruption to enable the essential payments business to continue"], ["2014-treasury-dec-STRENGTHENING_PENALTIES_FOR_OFFSHORE_NON_COMPLIANCE.txt", " The final case occurs where there is a change in the arrangements for the ownership of the asset"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", "  5  Subsection 6 applies if a the mismatch condition in section 23 is met, and b it is reasonable to assume that the material provision would not have been made or imposed in the absence of the effective tax mismatch outcome mentioned in section 23c"], ["2014-treasury-dec-FRAB__119__08_-_Annex_H_-_2014-15_FReM.txt", " Where required, contact the relevant authority for guidance regarding the single total remuneration figure disclosure requirements"], ["2014-treasury-dec-oil_and_gas_fiscal_review_call_for_evidence.txt", "6 In light of these challenges, the government has been taking action in support of the objective to maximise economic recovery   To ensure regulation of the UKCS is encouraging companies to improve asset stewardship and collaborate effectively on new developments, the government commissioned Sir Ian Wood to review how to maximise the economic recovery of oil and gas from the UK Continental Shelf"], ["2014-treasury-dec-government_financial_reporting_manual_201314.txt", " The Standard requires the capitalisation of borrowing costs that are directly attributable to the acquisition, construction or production of a qualifying asset"], ["2014-treasury-dec-AS2014_data_sources_final.txt", " 1 Examples of estimates that are not official statistics include forecasts, economic estimates calculated by the Treasury which are constructed using assumptions or judgements, and results of economic analyses that have a material effect on the resulting estimates    for outturn data that are official statistics, to show where the source data and further information on those statistics can be found, and to ensure that all the official statistics used in the Autumn Statement document are robust and are published in an orderly and pre-announced manner"], ["2014-treasury-dec-44695_Autumn_Statement__Print_ready_.txt", "1 billion a year rising with inflation from 2016 to 2021  Over 1 billion of public and private investment in 27 research infrastructure projects through the Research Partnership Investment Fund  7 Innovation Catapults launched to support sectors such as High Value Manufacturing  on student numbers for 2015-16"], ["2014-treasury-dec-Research_and_development_tax_credits_-_consumables.txt", " The new section 1126B confers powers on the Treasury to amend the attribution rules by regulation"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", " The impact on UKAR\u2019s profit and equity of reasonably possible changes in exchange rates compared to actual rates would not have been material at 31 March 2013 and 2014"], ["2014-treasury-dec-OOTLAR_19_March_2014__1_.txt", "  Impact on individuals and households Equalities impacts  This measure will principally affect businesses"], ["2014-treasury-dec-assurance_frameworks_191212.txt", "an objective examination of evidence for the purpose of providing an independent assessment on governance, risk management, and control processes for the organization"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " 17 defines the Commissioners as meaning the Commissioners of Customs and Excise"], ["2014-treasury-dec-government_financial_reporting_manual_201314.txt", " 11 IFRIC 4 consensus "], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_print.txt", " Scotland Over the past year, through our partnership with Citizens Advice Scotland, we delivered 9,317 face-to-face money advice sessions, helping people in Scotland with a range of financial issues"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", "6 million as at 31 March 2014, of which a financial guarantee liability of 9 million is carried at fair value on the SoFP at the reporting date"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", "  Annual report and accounts 2013-14\u2003\u2003 63  5"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " 5 Objections under sub-paragraph 1 may only be made within the period of 30 days beginning with a in the case of i P, or ii an interested third party in relation to an affected account who has not been given a notice under paragraph 66b, the day on which a copy of the hold notice is given to P under paragraph 66a, and b in the case of a person given a notice under paragraph 66b, the day on which that notice is given"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " Subsection 1 amends section 107 of the Finance Act 1986 to provide that the power to make regulations is extended to paragraph 77 and 8 of Schedule 53 to the Finance Act 2009 FA 2009"], ["2014-treasury-dec-supplementary_estimates_and_new_estimates_2013_14_120214_correction.txt", " Payments for services provided by Trading Funds"], ["2014-treasury-dec-elps_annex_final.txt", " If the policy was a non-contractual claim or was still in-force at the End Date, then the policy value is calculated twice, once using the Comparator Smoothed Returns and secondly using the Comparator Unsmoothed Returns and the lower value is taken"], ["2014-treasury-dec-PU1616_OTS_employee_benefits_final_report.txt", "    It should be easier for employers and payroll agents to  understand how to calculate tax and NICs liabilities"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " New subsection 159A4 sets out the conditions which must be met in order for a person to make a relief declaration return"], ["2014-treasury-dec-Treasury_minutes_web.txt", " A revised monthly governance process has been implemented incorporating detailed reviews, focussed on project level variance reporting, from Operating Centre level through Domain Chief Financial Officers to the Director General Resources in the DES"], ["2014-treasury-dec-44695_Autumn_Statement__Print_ready_.txt", " Following the application of the growth rule, TME from 2016-17 onwards has been adjusted to take account of the same measues as at Budget 2014 and the following Autumn Statement 2014 measures Pool Reinsurance, Public Service Pensions revaluations and funding for advanced care in GP-led services"], ["2014-treasury-dec-Public_Spending_Statistics_July_2014_consolidated_revised.txt", " This is the subsidy implied in student loans being issued at the inflation rate rather than the market interest rate"], ["2014-treasury-dec-survivor-benefits-in-occupational-pension-schemes-annex-b.txt", " The tables show the impact of changing one assumption in isolation"], ["2014-treasury-dec-supplementary_estimates_and_new_estimates_2013_14_120214_correction.txt", "uk PU1620 ISBN 978-0-10-298768-3 Printed in the UK by The Stationery Office Limited on behalf of the Controller of Her Majesty\u2019s Stationery Office ID 2621394  0214  Printed on paper containing 75 recycled fibre content minimum"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_print.txt", "9    Net assets  9,962"], ["2014-treasury-dec-scotland_analysis_fiscal_policy_and_sustainability_print.txt", " Whether they are borne by the taxpayer will depend in part upon the policy choices of government of an independent Scotland e"], ["2014-treasury-dec-FRAB__119__08_-_Annex_H_-_2014-15_FReM.txt", "11 Networked assets comprise assets that form part of an integrated network servicing a significant geographical area"], ["2014-treasury-dec-Public_Spending_Statistics_July_2014_consolidated_revised.txt", "1 The analyses in this chapter present public sector expenditure for the years 2009-10 onwards, adjusted so that figures for all years are based on current definitions"], ["2014-treasury-dec-44369_Cm_8958_accessible.txt", "  Recommendation implemented"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", "  5  10  6 Omit subsections 4A to 5"], ["2014-treasury-dec-FRAB__119__Minutes.txt", " He also agreed that fair value disclosures, where this was not the basis for valuation, were not needed"], ["2014-treasury-dec-DAO_GEN_04-14_Accounts_Direction_2014-15_18_December_2015.txt", " The accounts for pension schemes shall be prepared so as to a give a true and fair view of the state of affairs at 31 March 2015 and of the net resource outturn, changes in taxpayers\u2019 equity and cash flows for the financial year then ended b provide disclosure of any material expenditure or income that has not been applied to the purposes intended by Parliament or material transactions that have not conformed to the authorities which govern them and c demonstrate that the contributions payable to the Scheme during the year have been paid in accordance with the Scheme rules and the recommendations of the Actuary"], ["2014-treasury-dec-OOTLAR_19_March_2014__1_.txt", "  Detailed proposal Operative date The new exemptions will have effect for relevant supplies of taxable commodities made on or after 1 April 2014"], ["2014-treasury-dec-141211_basic_accounts_agreement_text.txt", "  Monitoring and review   The Bank will review its distribution of Basic Bank Accounts with HM Treasury annually and make whatever revisions it considers necessary to ensure greater access"], ["2014-treasury-dec-PU1738_print_CMYK.txt", "23 This section of the document covers the expenditure on EU funded schemes between 2010-11 and 2013-14"], ["2014-treasury-dec-banking_reform_impact_assessment_05072014.txt", " Similarly, for the purposes of this impact assessment, modelling has focussed exclusively on the long-run impact of ring-fencing in a steady state\u2019, i"], ["2014-treasury-dec-PU1719_HMT_Science_.txt", " The UK government will continue to support research and capacity building through DfID and the Research Councils"], ["2014-treasury-dec-supplementary_estimates_and_new_estimates_2013_14_120214_correction.txt", " Land grants, countryside access and rights of way"], ["2014-treasury-dec-06._2013-14_MAGENTA_PENSION_SCHEME.txt", "1 Analysis by type  Amounts falling due within one year Pensions Injury benefits Group transfer prepayment HMRC and voluntary contributions Overpaid contributions employers Overpaid contributions employees Overpaid contributions employees added years Other creditors1 Amounts issued from the Consolidated Fund for supply but not spent at year end2 Consolidated Fund extra receipts due to be paid to the Consolidated Fund3 Received Receivable  Amounts falling due after more than one year Description  1  Other creditors should be analysed and any significant items disclosed separately See Consolidated Fund example 1 3 See Consolidated Fund examples 5, 6, 7, 8, 9 and 10 2  25  2013-14  MAGENTA PENSION SCHEME ILLUSTRATIVE PENSION SCHEME STATEMENT  15"], ["2014-treasury-dec-PU1678_final__1_.txt", " due to the urgency in circumstances the Directive permits the use of a provisional valuation with a buffer for additional losses"], ["2014-treasury-dec-main_supply_estimates_2014_2015_print.txt", " These Consolidated Fund standing services CFSS include payments to the National Loans Fund to service the National Debt, most payments to the European Communities and the salaries and pensions of certain people who are constitutionally independent of the Executive"], ["2014-treasury-dec-FRAB__119__08_-_Annex_G4_-_MAGENTA_PENSION_SCHEME_2013-14.txt", " The budgeting system and the consequential presentation of Supply Estimates and the Statement of Parliamentary Supply and related notes, have different objectives to IFRS-based accounts"], ["2014-treasury-dec-survivor-benefits-in-occupational-pension-schemes.txt", " The difference in treatment between male and female scheme members for the purpose of survivor benefits in public service pension schemes for service prior to 1988 was held in 2011 to be lawful 6 "], ["2014-treasury-dec-budget_2014_distributional_analysis.txt", "A Contributions to real-term changes in original income before benefits and taxes, 2007-08 to 2011-12, as a percentage of 2007-08 original income 30 25 20 15 10 5 0 -5 -10 -15 -20 Bottom Decile  2  3  4  5  6  7  8  9  Equivalised Disposable Income Decile  Top All Decile Households  Wages and salaries and income from self-employment Investments and other original income Total Income Source Office for National Statistics, The Effects of Taxes and Benefits on Household Income 200708 to 2011-12  Overall level of taxation and public spending 2"], ["2014-treasury-dec-assurance_frameworks_191212.txt", " Reporting on progress"], ["2014-treasury-dec-Country_and_Regional_Analysis_November_2014_Combined.txt", " Total economic affairs 5"], ["2014-treasury-dec-10460-001_National_Loans_Fund_Account.for_web.txt", "  Sir Amyas C E Morse KCB Comptroller and Auditor General  9 July 2014  12  National Audit Office 157-197 Buckingham Palace Road Victoria London SW1W 9SP  National Loans Fund Account 2013-14  Statement of Comprehensive Net Expenditure for the year ended 31 March 2014 Finance costs of borrowing Income from lending operations Losses  gains on foreign exchange transactions Other expenditure Other income Total comprehensive net expenditure  2013-14  2012-13  Note  m  m  2 3 4 5 5  51,941 3,784 332 9,254 435 57,308  53,713 3,493 134 198 20,273 30,011  The notes on pages 17 to 36 form part of this Account"], ["2014-treasury-dec-supplementary_estimates_and_new_estimates_2013_14_120214_correction.txt", " In discharging these responsibilities, particular regard is given to - observing any accounting and disclosure requirements including any Accounts Direction and applying suitable accounting policies on a consistent basis - making judgements and estimates on a reasonable basis - stating whether applicable accounting standards, as set out in the Financial Reporting Manual FReM, or an organisation\u2019s version of it, have been followed, and explain any material departures in the accounts and - preparing the accounts on a going concern basis"], ["2014-treasury-dec-FSCS_annual_report_2014_web.txt", " The pension deficit due to the defined benefit plan will be funded through future levies on levy paying firms"], ["2014-treasury-dec-45502_Cm_8988_Accessible.txt", "  Recommendation implemented"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_web.txt", "  Our people It is important to delivering the Service\u2019s objectives to have high-calibre and engaged staff, who demonstrate our core values  Customer-focused  Open  enabling and empowering customers to take action  honest, straightforward, trusting and trustworthy   Passionate  work characterised by commitment, care and enthusiasm   Collaborative  working constructively with others to deliver positive outcomes  for people  Listening  and learning always seeking to understand, improve and innovate  During the year we filled 40 permanent roles and five fixed-term roles"], ["2014-treasury-dec-FSCS_annual_report_2014_print.txt", "  Secretariat The Secretariat is responsible for managing compliance with corporate standards and the Board and committee processes"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", "91 Gift Aid digital  As announced at Autumn Statement 2013, the government will legislate to allow non-charity intermediaries a greater role in operating Gift Aid with further detail to be set out in regulations"], ["2014-treasury-dec-FRAB_121_minutes.txt", " The proposals are  10  FRAB 121 i That the valuation basis used depends first on whether an asset is held for its service potential or not and secondly on whether an asset held for its service potential or held most recently for its service potential is in use or surplus ii Assets which are held for their service potential and are in use will be valued in accordance with the existing adaptations of IAS 16 to determine a current value of their service potential based on their existing use iii The valuation of assets which are held for their service potential and are surplus will depend on whether there are restrictions on the asset\u2019s use or disposal"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " New sub-section 2A provides that new sub-section 2B will apply where Parliament is prorogued at the end of a session and lists at a to c, the specific circumstances"], ["2014-treasury-dec-FRAB__120__07_-_Annex_C_-_FT_ARM_14-15.txt", " Gains  losses on subsequent transfers from the NHS Property Services must be recognised in accordance with previous absorption accounting principles and within income  expenditure"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " New section 257Q provides for SI relief to be reduced or withdrawn if the investor receives value from the enterprise during the longer applicable period"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", "  4  The relevant fraction is the number of days in the partial tax year divided by the number of days in the tax year, rounded up to the nearest whole number if necessary"], ["2014-treasury-dec-PU1738_print_CMYK.txt", "92 billion 1 in 2009 to 142"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " The formal consultation was open until 29 July 2014 and the Government published its response on 21 November 2014"], ["2014-treasury-dec-36048_Cm_8774.txt", " This update explains what has been achieved so far"], ["2014-treasury-dec-BRRD_impact_assessment_revised.txt", " These reforms will help reduce the implicit government guarantee to large banks, promote financial stability and reduce the probability of future banking crises"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", " The result of performing the assessment on individual tranches of shares is that only those tranches where the current share price is significantly below the original acquisition cost are impaired"], ["2014-treasury-dec-Wales_Bill_Command_Paper_-_Welsh.txt", " Er mwyn lleihau\u2019r beichiau gweinyddol ar fusnesau ac unigolion ar draws y DU, byddai HMRC yn disgwyl i'r rheolau ar gymhwyso'r cyfraddau treth incwm yng Nghymru ac yn yr Alban fod yr un fath oni bai fod rhesymau da dros eu trin yn wahanol"], ["2014-treasury-dec-Trial_of_the_Pyx_Verdict_2014.txt", "50 of copper, plus point two six per cent"], ["2014-treasury-dec-37630_Budget_2014_Web_Accessible.txt", "158 Fuel Benefit Charge FBC  From 6 April 2015 the FBC multiplier for both cars and vans will increase by RPI"], ["2014-treasury-dec-PN_March_2014_II.txt", " More information on the SDR can be found at httpwww"], ["2014-treasury-dec-OLD_complete_v3.txt", " This follows the announcement at Budget 2014 and public consultation over the summer"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " In the case of an investment in qualifying debt investments, when the investment is considered to be made will depend on the nature of the investment agreement"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " 4  Condition B is that the main purpose of the charity is to support, develop and promote the activities of a charity which meets condition A"], ["2014-treasury-dec-Govt_NC5_and_NS4_Tax_relief_for_theatrical_production_.txt", " New section 1217FB3 provides for what is to be regarded as a production of a sexual nature"], ["2014-treasury-dec-PU1719_HMT_Science_.txt", " It will do this by inspiring young people to study A level maths and physics as a gateway to exciting and wideranging careers and by helping employers recruit and retain talent, particularly women"], ["2014-treasury-dec-FRAB__120__03_-_Annex_A__ITC_and_WG_Report.txt", "  The Working Group recognises that there are questions over whether it is desirable for a local authority to split out and re-consolidate schools into their group accounts, with the local authority single entity financial statements being prepared in addition to group accounts"], ["2014-treasury-dec-OLD_complete_v3.txt", " The same criteria used for assessing customers in the Real Time Information programme will be used"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", "  40  Department of Health  Draft NHS Manual for Accounts 2014-15  Chapter 2 Annex 1 - Salary and Pension disclosure tables information subject to audit Salaries and allowances Single total figure table Name and title  a Salary bands of 5,000  b Expense payments taxable to nearest 100  c Performance pay and bonuses bands of 5,000  d Long term performance pay and bonuses bands of 5,000  e All pensionrelated benefits  f TOTAL a to e  000  00  000  000  000  000  Provide comparative information for the prior year"], ["2014-treasury-dec-Russia.txt", " POB Perevalsk, Luhansk Oblast, Ukrainian SSR now Ukraine Nationality Ukrainian Position Former First Minister of the Ministry of Foreign Affairs of the Lugansk People's Republic LNR Other Information UK Sanctions List RefRUS0107 Date designated on UK Sanctions List 31122020 UK Statement of ReasonsFormer Minister of Internal Affairs of the Lugansk People's Republic, as such responsible for the separatist governmental activities of the government of the Lugansk People's Republic"], ["2014-treasury-dec-Russia.txt", " GenderFemale Listed on 14052018 Last Updated 31122020 Group ID 13666"], ["2014-treasury-dec-Russia.txt", " Organisation Name AO 'INSTITUTE GIPROSTROYMOST - SAINT-PETERSBURG' Address 1 Vladivostok, Russia"], ["2014-treasury-dec-IAS_37_and_Grantor_Accounting_Application_Guidance.txt", " Judgements will need to be made regarding whether these statements, in isolation, could result in constructive obligations and therefore liabilities"], ["2014-treasury-dec-banking_reform_impact_assessment_05072014.txt", "  Restrictions on RFB exposures to financial institutions  RFBs prohibited from providing services to any financial institutions except those that are SMEs"], ["2014-treasury-dec-EU_finances_2014_final.txt", "4 billion in 2011 to 2"], ["2014-treasury-dec-Country_and_Regional_Analysis_November_2014_Combined.txt", " Total public order and safety 4"], ["2014-treasury-dec-44369_Cm_8958_accessible.txt", " Since 2011 there have been more than 35 separate consultation exercises on various aspects of the Programme"], ["2014-treasury-dec-PU1719_HMT_Science_.txt", " Besides access to IP audits, local hubs of expertise will be developed with partners such as Chambers of Commerce, Patent Libraries, Business and IP Centres, and local authorities"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", "80  The indexed loan to value LTV\u2019 of residential mortgage balances, weighted by loan balance, falls into the following ranges  To 50 loan to value  As at 31 March 2014  As at 31 March 2013  As at 31 Dec 2012        7"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", "  3  Arrangements are relevant avoidance arrangements if their main purpose, or one of their main purposes, is to enable a company to obtain a derivative-related tax advantage"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " Paragraph 18 provides HMRC Commissioners with powers to make secondary legislation in relation to the administration of the DRD regime"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_print.txt", " During the year, consultations have been carried out with the FCA on the 201415 Annual Business Plan and Budget and the FCA Board approved the plan and budget at its meeting in March 2014"], ["2014-treasury-dec-guidance_on_asset_valuation.txt", " Local land values would then be added to arrive at the DRC valuation"], ["2014-treasury-dec-Treasury_minutes_web.txt", " The Ministry has increased spend with SMEs over the past two years, implementing process changes to increase transparency and make it easier for SMEs to bid for work"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " It is therefore reasonable to expect that at least 80 of the amount payable for M\u2019s services under the arrangements in place for that period will be disguised salary and condition A will be met"], ["2014-treasury-dec-UK_Sovereign_Sukuk_PLC_Offering_Circular.txt", " In proceedings against HMT before the English courts, the court has no power to grant an injunction or make an order for specific performance, but may instead make an order declaratory of the rights of the parties"], ["2014-treasury-dec-FRAB__120__07_-_Annex_C_-_FT_ARM_14-15.txt", " Monitor has published Detailed Requirements for Quality Reports 201314, which details the requirements regarding 7"], ["2014-treasury-dec-PESA_2014_-_print.txt", "4 Tertiary education 9"], ["2014-treasury-dec-37630_Budget_2014_Web_Accessible.txt", " The changes will take effect from the date on which Finance Bill 2014 receives Royal Assent"], ["2014-treasury-dec-PESA_2014_-_print.txt", " In 2012-13 this includes a 28 billion adjustment in respect of Royal Mail pension assets"], ["2014-treasury-dec-elps_main_doc_final.txt", "19 The Government invited representations from interested parties in the run-up to the Spending Review announcement"], ["2014-treasury-dec-IFRS_9_Financial_Instruments_-_public_sector_application_guidance__Decem....txt", " The IASB has determined that currency basis spreads are a cost of hedging\u2019 and should be recognised in PoL at the same time as the hedged transaction"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_print.txt", " The FCA and the Service communicate regularly through half-yearly meetings with the Service\u2019s Chairman and quarterly meetings at senior management level"], ["2014-treasury-dec-MCD_draft_regulations.txt", " 3 The assessment of creditworthiness must not rely predominantly on the value of the property exceeding the amount of the credit or on the assumption that the property will increase in value unless the purpose of the consumer buy-to-let mortgage contract is to construct or renovate the property"], ["2014-treasury-dec-45502_Cm_8988_Print.txt", " A number of departments have updated their whistleblowing guidance following the NAO reviews"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_web.txt", " Provisions are measured at the directors\u2019 best estimate at the reporting date of the expenditure required to settle the obligation"], ["2014-treasury-dec-OOTLAR_19_March_2014__1_.txt", " Climate change levy main rates Taxable commodity  Rates from 1 April 2014  Rates from 1 April 2015  Electricity  0"], ["2014-treasury-dec-glasgow_commonwealth_games.txt", " It is similar to the exemption provided for non-resident competitors who took part in the London 2012 Olympic and Paralympic Games"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " It provides that a UK-based associate company of the overseas employer, or in the absence of an associate, the oil field licensee, will be responsible for operating PAYE"], ["2014-treasury-dec-OOTLAR_19_March_2014__1_.txt", "1p  Business rates  16  For North Sea oil and gas ring fence profits the main rate is 30 per cent and the small profits rate is 19 per cent"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", "54 In line with the Civil Service Reform Plan2 commitment to continuous improvement by sharing a wide range of services and expertise across government, the department has considered its own commercial contracting skills and needs"], ["2014-treasury-dec-130731_Final_IA_-_SAR_for_PSSs_Signed.txt", " The aim of enhancing the mechanisms available for managing the failure of systemic payment and settlement system operators and key service providers is to promote greater financial stability"], ["2014-treasury-dec-Partnerships_Salaried_member_rules.txt", " All four are receiving profit shares, because the sum they receive is dependent upon the profits of the business"], ["2014-treasury-dec-201409forecomp.txt", "0  September 2014  13  Dispersion around the independent consensus for 2014 GDP growth, CPI and RPI inflation made in the last 3 months 3"], ["2014-treasury-dec-Partnerships_Salaried_member_rules.txt", " Each of the members has made a contribution, varying with their position in the firm, but starting at 1,000"], ["2014-treasury-dec-39796_Cm_8847_Print_Ready.txt", " The Commission is also reviewing its statutory objectives, functions and duties and may wish to propose changes to these"], ["2014-treasury-dec-37630_Budget_2014_Web_Accessible.txt", " It does not include the impact of single tier reform on NICs revenue"], ["2014-treasury-dec-Scotland_analysis__Fiscal_policy_and_sustainability.txt", " The Treasury projections use the latest, 2012-based, ONS population projections"], ["2014-treasury-dec-PESA_2014_-_print.txt", "6 Environment protection n"], ["2014-treasury-dec-FRAB__120__07_-_Annex_C_-_FT_ARM_14-15.txt", "  Quality Governance Framework 1"], ["2014-treasury-dec-PU1624_final__web_.txt", " Total DEL is not a control total"], ["2014-treasury-dec-Partnerships_Salaried_member_rules.txt", " This account reflects M's day-to-day balance with the firm reflecting things such as M\u2019s entitlement to a profit share, tax account and drawings"], ["2014-treasury-dec-PU1624_final__web_.txt", "13 Departments may not generally carry-forward an underspend if they are simultaneously seeking to draw funds from the Reserve"], ["2014-treasury-dec-FRAB__120__07_-_Annex_C_-_FT_ARM_14-15.txt", "  For those indicators selected by the NHS foundation trust, the report should refer to historical data and benchmarked data where available, to enable readers to understand progress over time and performance compared to other providers"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", "  Budget 2014  3763005RedBookChap 1D"], ["2014-treasury-dec-EU_budget_statement.txt", "6bn and a resulting return transfer of 1"], ["2014-treasury-dec-central_african_republic.txt", "Father\u2019s name is Abdoulaye"], ["2014-treasury-dec-Depositor_preference_SI_30-6-14.txt", " 3 In paragraph 9, for has substitute , ordinary preferential debt and secondary preferential debt each has"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", "  Financial guarantees 2013-14 Core Treasury and Agencies 000  000  National Loan Guarantee Scheme NLGS  185,395  Deposit guarantees  465,343  Other guarantees Total  2012-13  Group Core Treasury and Agencies  Group  000  000  185,395  246,014  246,014  5,297  517,144  10,584  7,147  16,167  -  -  657,885  206,859  763,158  256,598  Financial guarantees have been provided by HM Treasury further details are provided in Note 32 Contingent liabilities\u2019"], ["2014-treasury-dec-OLD_complete_v3.txt", "  Background to the measure In general, where trading activity consists to a substantial extent of the generation of energy from renewable sources for which a government subsidy is available any investment will not be eligible for the tax-advantaged venture capital schemes or SITR"], ["2014-treasury-dec-Trial_of_the_Pyx_Verdict_2014.txt", "64, seven point nine seven below -7"], ["2014-treasury-dec-promoters_of_tax_avoidance_schemes_amendment_of_return_to_take_account_of_relevant_judicial_rulings_and_dotas.txt", " Sub-paragraph 4 sets out what is meant by requiring a client to contribute to fighting fund and includes requiring a client to take out an insurance policy"], ["2014-treasury-dec-oil_and_gas_fiscal_review_call_for_evidence.txt", "23 Where a company disposes of a field interest by selling the company that holds the licence interest, rather than selling the actual licence interest itself, there is the possibility of the substantial shareholdings exemption applying"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " 3 For subsection 2 substitute 2  Subsection 2A below applies a if, at any time in the period beginning with the most recent ten-year anniversary and ending immediately before the occasion of the charge under section 65 above the relevant period, property has become comprised in the settlement which was relevant property immediately after it became so comprised, or b if i at any time in the relevant period, property has become comprised in the settlement which was not relevant property immediately after it became so comprised, and ii at a later time in the relevant period, that property has become relevant property, or  451  5  Consultation draft  c  2A  if property which was comprised in the settlement immediately before the relevant period, but was not then relevant property, has at any time during the relevant period become relevant property"], ["2014-treasury-dec-FRAB__119__02_-_IFRS_13_Fair_Value_Measurement.txt", " Thirdly, holding assets at current rather than historical values was deemed to provide the right asset management incentives for those charged with the stewardship of assets"], ["2014-treasury-dec-Efficiency_and_reform_in_the_next_Parliament.txt", " A first wave of 25 exemplar public services are being redesigned around the public\u2019s need  these cover some of the highest volume transactions between the public and government"], ["2014-treasury-dec-PSS_April_2014.txt", "6 of which equity injection into Housing Revenue Account 1"], ["2014-treasury-dec-OOTLAR_19_March_2014__1_.txt", " The changes covered by this TIIN primarily affect pension withdrawals in 2014-15"], ["2014-treasury-dec-government_financial_reporting_manual_201314.txt", "  Transactions financed directly by the Consolidated Fund 5"], ["2014-treasury-dec-PSS_April_2014.txt", "30am 30 APRIL 2014 20  OFFICIAL SENSITIVE  Until 9"], ["2014-treasury-dec-Chargeable_gains_roll-over_relief.txt", " This measure will only affect companies"], ["2014-treasury-dec-government_financial_reporting_manual_201314.txt", "  Chapter 8, Page 4  Issue 2  FINANCIAL REPORTING MANUAL 2013-14  FINANCIAL INSTRUMENTS  9  Financial Instruments  Chapter 9 Contents 9"], ["2014-treasury-dec-Govt_NC5_and_NS4_Tax_relief_for_theatrical_production_.txt", "  3  Where an obligation to pay an account is linked to income being earned from the theatrical production, the obligation is not treated as having become unconditional unless an appropriate amount of income is or has been brought into account under section 1217IA"], ["2014-treasury-dec-Wales_Bill_-_Explanatory_Notes_-_Report_Stage_-_Final_10-6-14.txt", " This is necessary to ensure that, if in the future an Order is made under section 116C permitting additional taxes, the existing exceptions under other headings which include, for example, motor vehicle insurance do not prevent provision about taxes on those matters"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", " The relevant standard is IFRS 5, Non-current Assets Held for Sale and Discontinued Operations"], ["2014-treasury-dec-44695_Autumn_Statement__Print_ready_.txt", "4 Reductions in debt interest due to APF -12"], ["2014-treasury-dec-frem_accounting_for_business_combinations_under_common_control_guidance.txt", " Some guidance on the sort of issues that should be considered is included in the checklist below"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " 6 A scheme is not regarded as failing to meet condition C at any time by reason of the scheme\u2019s having, at that time, no capacity to receive additional investments, unless a the capacity of the scheme to receive investments in it is fixed by the scheme documents or otherwise, and b a pre-determined number of specific persons or specific groups of connected persons make investments in the scheme which collectively exhaust all, or substantially all, of that capacity"], ["2014-treasury-dec-Partnerships_Mixed_membership_partnerships__Alternative_investment_fund_managers__Transfer_of_assets___income_Streams_through_partnerships.txt", " When profits vest in the partner, they should return these on their individual self assessment tax returns but include a tax credit equal to the amount of income tax paid by the AIFM firm at the time of allocation"], ["2014-treasury-dec-MCD_annex_b_impact_assessment.txt", " However, the changes apply to all firms undertaking regulated mortgage lending and there may be some transitional costs for firms associated with making these changes to their systems and processes"], ["2014-treasury-dec-supplementary_estimates_and_new_estimates_2013_14_120214_correction.txt", "  340,000  -340,000  Total change in Resource DEL Non-Voted  340,000  -340,000  0  Transfer 400k from Revenue to Capital to allow expenditure on Capital systems, supporting future years reduction in funding"], ["2014-treasury-dec-140220_Letter_and_annexes_from_HMT_to_Govt_Actuary_3.txt", "In relation to a first valuation of a scheme providing benefits to members of police forces in Scotland, Part 2 of these Directions applies as if in direction 25, B includes notional employer contributions, assumed to be paid between 1 April 2009 and 31 March 2010 a in respect of the existing scheme established by the Police Pensions Regulations 1987, insofar as these Regulations apply to members of police forces for Scotland, at a rate of 26 of pensionable pay and b in respect of the existing scheme established by the Police Pensions Scotland Regulations 2007, at a rate of 26 of pensionable pay"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", " Other finance lease revenue is the finance cost element of finance leases where the entity is the lessor"], ["2014-treasury-dec-Russia.txt", " POB Simferopol, Ukrainian SSR now Ukraine Nationality Ukrainian Address Crimea"], ["2014-treasury-dec-IFRS_9_Financial_Instruments_-_public_sector_application_guidance__Decem....txt", " Upon derecognition amounts in other comprehensive income are not reclassified to PoL"], ["2014-treasury-dec-OLD_complete_v3.txt", " An individual\u2019s personal allowance is reflected in their PAYE tax code"], ["2014-treasury-dec-Treasury_minutes_web.txt", " The department invited the first applications to set up free schools in June 2010 and the first 24 free schools opened in September 2011"], ["2014-treasury-dec-elps_annex_final.txt", "  Policies that are payable until death with or without a guarantee term can have a proportional payment on death option"], ["2014-treasury-dec-FRAB__120__07_-_Annex_C_-_FT_ARM_14-15.txt", "  The number of meetings and individuals\u2019 attendance at each should also be disclosed Code of Governance A"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", "  XST will make this statement at a later date"], ["2014-treasury-dec-PESA_2014_-_print.txt", "3 shows the total UK public sector spending on pay    Table 6"], ["2014-treasury-dec-2-local-welfare-provision-review-nov-2014.txt", " We also agreed to work with the LGA to draw out examples of different approaches to local welfare provision"], ["2014-treasury-dec-MCD_draft_regulations.txt", " h Section 398 was amended by paragraphs 1 and 36 of Schedule 9 to the Financial Services Act 2012 and by S"], ["2014-treasury-dec-PESA_2014_-_print.txt", "6 Housing and community amenities n"], ["2014-treasury-dec-Venture_Capital_Schemes.txt", " Paragraph 13 of the Schedule makes provision to amend the list of excluded activities for SITR"], ["2014-treasury-dec-FRAB__119__08_-_Annex_G1_-_DEPARTMENT_YELLOW_2013-14.txt", " Grants Goods and services Rentals under operating leases Interest Ccharges PFI and other service concession arrangements service charges Research and Development expenditure Non-cash items Depreciation Amortisation Where netted off expenditure within the Statement of Profit on disposal Comprehensive Net Expenditure of property, plant and equipment Loss on disposal of property, plant and equipment Auditors\u2019 remuneration and expenses Provision 2017 provided for in year Borrowing costs 2017 Unwinding of discount on provisions In addition, other expenditure should be analysed and any significant items listed individually as part of this table"], ["2014-treasury-dec-FSCS_annual_report_2014_web.txt", " We are working to create a better gender balance for leadership progression and develop an agile work culture that is fit for the future"], ["2014-treasury-dec-Russia.txt", " Re-registered on 15 January 2015 as State Unitary Institution of the Republic of Crimea National Institute of Wine Magarach\u2019"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", " Maximum potential liabilities under this intervention are estimated to be 7"], ["2014-treasury-dec-PU1632_Sustainability_Reporting_Guidance.txt", " Organisations can set targets to reduce the use of these assets even if accounting standards do not yet allow for an exact translation of their use into units of a material finite resource"], ["2014-treasury-dec-government_financial_reporting_manual_201314.txt", "7  Departments should disclose performance against their key performance indicators "], ["2014-treasury-dec-AS2014_distributional_analysis_final.txt", " From this, total spending on the public service is allocated in proportion to the likelihood of use of the service"], ["2014-treasury-dec-PESA_2014_-_print.txt", "8  Identifiable expenditure on economic affairs by country and region, 2008-09 to 2012-13  124  Table 9"], ["2014-treasury-dec-OLD_complete_v3.txt", "Overview of Legislation in Draft  10 December 2014  1  If using an electronic version of the document, please consider the environment and only print the pages which you need and recycle them when you have finished"], ["2014-treasury-dec-PU1719_HMT_Science_.txt", " We will introduce a capital agility fund, to respond to grand challenges as they emerge"], ["2014-treasury-dec-Alcohol_duty_-_registration_of_alcohol_wholesalers.txt", "  4  The information may be made available a on the internet, and b by such other means as the Commissioners consider appropriate"], ["2014-treasury-dec-Modernising_the_taxation_of_corporate_debt_and_derivative_contracts.txt", " It clarifies the credits or debits to be brought into account and aligns the rules with their equivalents in Part 5"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " representations to the designated HMRC officer in respect of that notice and governs the scope and handling of those representations"], ["2014-treasury-dec-201409forecomp.txt", "4  Forecasters and dates of forecasts  City forecasters Bank of America - Merrill Lynch Barclays Capital Capital Economics Citigroup Commerzbank Credit Suisse Daiwa Capital Markets Deutsche Bank Fathom Consulting Goldman Sachs HSBC ING Financial Markets Lombard Street Morgan Stanley Nomura RBS Global Banking  Markets Santander GBM Schroders Investment Management Scotiabank Societe Generale Standard Chartered Bank UBS  Aug Aug Jul Sep Aug Aug Mar Jan Aug Jul Jul Sep Sep-13 Sep Sep Sep Jun Aug Jul Sep Apr Feb           Non-City forecasters British Chambers of Commerce Beacon Economic Forecasting Cambridge Econometrics CBI CEBR Economic Perspectives Experian Economics EIU IHS Global Insight ITEM Club Liverpool Macro Research NIESR Oxford Economics PwC EC OECD IMF  Sep Sep Aug Sep Sep Sep Sep Sep Sep Aug Sep Aug Sep Jul May May Apr             Average of forecasts made in the last 3 months Independent New marked  City Range of forecasts made in the last 3 months Highest Lowest Median OBR  Forecasts for the UK economy  Mar  September 2014  4  Average earnings  Sterling index Q4 Jan 2005100  Official Bank rate Q4,   Oil price Brent, bbl  2"], ["2014-treasury-dec-PU1616_OTS_employee_benefits_final_report.txt", " This is because it would not be practical for such a list to include all relevant items and be updated regularly to include all relevant new items it could also be seen as too prescriptive and unfair in situations where a new item is clearly a trivial benefit from a common sense perspective but cannot be counted because it is not on the list"], ["2014-treasury-dec-AS2014_data_sources_final.txt", "  Further reference information Outturn from OBR public finances database updated for latest PSF release available at httpbudgetresponsibility"], ["2014-treasury-dec-Partnerships_Mixed_membership_partnerships__Alternative_investment_fund_managers__Transfer_of_assets___income_Streams_through_partnerships.txt", " This is separate from any services that C Ltd provides to Farm LLP so is not taken into account under the mixed membership rules"], ["2014-treasury-dec-help_to_buy_mortgage_guarantee_quarterly_statistics_020914.txt", "uk  Help to Buy mortgage guarantee Quarterly Statistics  11  "], ["2014-treasury-dec-44369_Cm_8958_accessible.txt", " For example on the weekly collection support scheme, the department had a bidding process and sought assurance from councils that they were implementing their bid proposals before each tranche of funding was given in the case of Local Enterprise Partnerships, they were asked to agree business cases with the department"], ["2014-treasury-dec-elps_annex_final.txt", " This is because some Equitable Life policies were deliberately set up with high ABRs in order to produce very high initial annuity payments that reduced quickly over time, i"], ["2014-treasury-dec-supplementary_estimates_and_new_estimates_2013_14_120214_correction.txt", " Services provided by other Government Departments"], ["2014-treasury-dec-PU1616_OTS_employee_benefits_final_report.txt", "  Improving consistency and fairness 3"], ["2014-treasury-dec-FRAB__119__08_-_Annex_F_Chapter_05_Form_and_content__2013-14.txt", " Unpaid dividends in respect of Public Dividend Capital shall continue to be recognised as liabilities at the reporting period and  b  the date of the Accounting Officers authorisation for issue of the financial statements of the reporting entities covered by this Manual is normally the same as the date of the Certificate and Report of the Comptroller and Auditor General"], ["2014-treasury-dec-FRAB_121_07_IFRS_13_annex_exposure_draft_of_proposed_amendments_to_FReM.txt", " References to fair value within IFRS 5 and IAS 40 will not be adapted and IFRS 13 will be applied in full"], ["2014-treasury-dec-PN_December_2013.txt", " Movements in reserves and levels of reserves were as follows Movement in December 2013  million  Level at end-December 2013  million  UK Government\u2019s net foreign currency reserves  -536  43,062  UK Government\u2019s gross foreign currency reserves  -598  106,247  Bank of England net foreign currency holdings  1  -3  Bank of England gross foreign currency holdings  -2,422  24,405  As noted in the September 2013 published release, the figures for the Bank of England for July and August 2013 were revised"], ["2014-treasury-dec-Abolition_of_the__8_500_threshold_for_benefits_in_kind.txt", "6m  NA  Compliance Costs  Compliance Benefits  Impact on Administrative Burden included in Net Benefit Increase  Decrease  Net Impact  2"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", " The Permanent Secretary has signed both sections accordingly"], ["2014-treasury-dec-EEA_Accounts_2013-14_-_web.txt", " The system of internal control has been in place throughout the year ended 31 March 2014 and up to the date of approval of the annual report and accounts, and accords with Treasury guidance"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " New subsection 4 explains the interaction of new Chapter 5AA with new Chapter 5D of ITA 2007 Disposals of assets through partnerships"], ["2014-treasury-dec-AS2014_policy_costings_final.txt", " The tax base is estimated using HMRC administrative data and is forecast using the OBR forecast for house prices and volumes"], ["2014-treasury-dec-assurance_frameworks_191212.txt", "  Other sources of assurance including 3rd party  Programme and project assurance  Financial control assurance  Strategic Risk and Quality Assurance  3 r d line of defence  Internal Audit Other independent sources of assurance  Other assurances  External Audit  13  B  Example mapping  Step 1  Identify sources of assurance  Risk  Service Delivery Programme  Project delivery Efficiency  Value for Money People and Skills Implementation of Change Management Information accuracy IT Service Reliability  Availability Information Security Supply Chain resilience LegalRegulatory compliance Fraud and Error  Risk Owner  Strategic Objective Priority  Internal Audit Engagements  Strategic Partners Assurance Reports  External AccreditationCertification e"], ["2014-treasury-dec-FRAB__120__07_-_Annex_C_-_FT_ARM_14-15.txt", " Monitor has issued the deadlines below for the production of the NHS foundation trust annual reports and accounts for the year ended 31 March 2014"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", " If this cost of financing is taken into account, the first sale resulted in a shortfall of 230 million4 and the second sale a shortfall of 300 million"], ["2014-treasury-dec-elps_annex_final.txt", " For ACC policies, this is taken as the expected maturity date of the policy when it was withprofits"], ["2014-treasury-dec-promoters_of_tax_avoidance_schemes_amendment_of_return_to_take_account_of_relevant_judicial_rulings_and_dotas.txt", " Paragraph 152b applies if one of the penalties applying is issued under Schedule 55 to Finance Act 2009 Penalty for Failure to Make Returns because a return is more than 6-months or 12-months outstanding"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", " The DMO determines the maturities and types of gilts to be issued by mini-tender, in consultation with the market during the year"], ["2014-treasury-dec-PU1666_Help_to_Buy_mortgage_guarantee_scheme_quarterly_stats.txt", "ukgovernmentcollectionshelp-to-buy-equity-loan-and-newbuy-statistics"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " Requires the scheme user to make payment of the total VAT due, referring to the relevant VAT return, by the due date for the return and to a bank account specified by the MSI and in the currency specified where the Euro has not been adopted"], ["2014-treasury-dec-Accelerated_payments_and_group_relief.txt", " 11  1 Section 225A3 of FA 2014 effect of notices surrender of losses ineffective inserted by paragraph 7 of this Schedule has effect in relation to an amount specified in a notice in accordance with section 2202d or 2212d of that Act inserted by paragraphs 32 and 42 of this Schedule whether the consent to a claim for group relief was given, or the claim itself was made, before or on or after the day on which this Act is passed"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", " Maximum potential liabilities under this intervention are considered unquantifiable"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", "16   a high stock of debt also means the UK is more exposed to future interest rate rises"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " It is available to x  Any individual carrying on a qualifying activity this includes trades, professions, vocations, ordinary property businesses and individuals having an employment or office  x  Any partnership consisting only of individuals and,  x  Any company subject to certain restriction"], ["2014-treasury-dec-PESA_2014_-_print.txt", "2 Cultural services 8"], ["2014-treasury-dec-main_supply_estimates_2014_2015_web.txt", "  Unquantifiable  1,150,000  Unquantifiable  2,040  IncidentsAccidents Insurance claims for exposure to ionising radiation pursued outside the existing UKAEA insurance scheme"], ["2014-treasury-dec-scotland_analysis_fiscal_policy_and_sustainability_print.txt", " 9 Brewer, Crawford 2010, Starting school and leaving welfare The impact of public education on lone parents\u2019 welfare receipt"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", " 42 IAS 16 Property, Plant and Equipment "], ["2014-treasury-dec-FRAB__119__09_-_Draft_Code_of_Practice_on_Local_Authority_Accounting_2014-15_with_Annexes.txt", "  c  financial information as specified in paragraph B16 of IFRS 12 about the reporting authority\u2019s investments in joint ventures and associates that are not individually material i in aggregate for all individually immaterial joint ventures and, separately, ii in aggregate for all individually immaterial associates"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", "18 The contract of 1 Committee Member, Janet Baker, came to an end in 2013-14"], ["2014-treasury-dec-ENFORCEMENT_BY_DEDUCTION_FROM_ACCOUNTS.txt", "  FINANCE BILL 2015  14"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", "14 Our new occupational health supplier was appointed in June 2013 and the contract meets the new occupational health standards Safe Effective Quality Occupational Health Service"], ["2014-treasury-dec-Notice_Russia_010221.txt", " Media enquiries about the sanctions measures themselves should be addressed to the Foreign, Commonwealth  Development Office Press Office on 020 7008 3100"], ["2014-treasury-dec-PN_February_2014_II.txt", " In summary, this month\u2019s release shows that in February 2014 No intervention operations were undertaken"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " b after subsection 1 insert 1A  3  For the purpose of subsection 1b an intermediary is a a person authorised by the individual to give a gift aid declaration on behalf of that individual to the charity, b a person authorised by a charity to receive a gift aid declaration on behalf of that charity, or c a person authorised to perform both of the roles described in paragraphs a and b"], ["2014-treasury-dec-UK_Sovereign_Sukuk_PLC_Offering_Circular.txt", " All references to \u2019\u2019 and pounds sterling\u2019\u2019 are to the lawful currency of the United Kingdom of Great Britain and Northern Ireland"], ["2014-treasury-dec-Treasury_minutes_print.txt", " The free schools programme is demand led, so the department welcomes interest from all parts of the country and it does not want to set specific targets for how and when applications from certain areas will be received"], ["2014-treasury-dec-20140308_bailin_mandatory_compensation_CONSULTATION_DRAFT_FINAL__2_.txt", " The nature of the compensation order will depend on the way in which special bail-in provision is made when made under the bail-in stabilisation option of section 12A of the Act, this will be a bail-in compensation order when made in conjunction with the bridge bank stabilisation option of section 12 of the Act, this will be a third party compensation order, which regulation 4 requires to be included in the resolution fund order a relevant compensation order"], ["2014-treasury-dec-FRAB__120__07_-_Annex_C_-_FT_ARM_14-15.txt", " Statement of Financial Position and notes "], ["2014-treasury-dec-37630_Budget_2014_Web_Accessible.txt", "167 CCL exemption for metallurgical and mineralogical processes  The government will introduce exemptions from the CCL for energy used in metallurgical and mineralogical processes from 1 April 2014"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", "uk  3  ContentsContents "], ["2014-treasury-dec-FRAB__120__04_-_Discount_rates.txt", " The current policy is therefore neither meeting the accountability or desicion-making aims of financial reporting"], ["2014-treasury-dec-131217_Letter_and_annexes_from_Govt_Actuary_to_HMT_2.txt", "  These Annexes do not affect the headline points made in the main body of this letter but I hope they will provide some helpful extra pointers in a number of areas as you consider if and how to make any changes to the draft directions"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", "0 billion, VAT 25"], ["2014-treasury-dec-PU1616_OTS_employee_benefits_final_report.txt", " There is no concept of a reporting dispensation"], ["2014-treasury-dec-PU1678_final__1_.txt", "7 The first option is to use the bank levy for both purposes"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", "uk  Year ended 31 March 2013  149  Whole of Government Accounts  Extracts from Bradford  Bingley plc\u2019s accounts for the year ended 31 December 2012  Total income Profitloss before taxation Tax creditcharge on profitloss of ordinary activities Profitloss for the year after tax Total assets Total liabilities Total net assets  2012 bn 0"], ["2014-treasury-dec-Public_Spending_Statistics_July_2014_consolidated_revised.txt", "10 The following transactions with and in respect of public corporations accountable to Ministers are normally included in departmental budgets   subsidies paid to the public corporation by the department in resource DEL    capital grants paid to the public corporation by the department in capital DEL    interest and dividends received from the public corporation resource DEL, or resource AME if an SFPC    equity purchase in and withdrawals from public corporations capital DEL, or capital AME if an SFPC  included with net lending in Table 8"], ["2014-treasury-dec-FRAB__120__07_-_Annex_C_-_FT_ARM_14-15.txt", "  Revenue from patient care activities  The analysis of income may be different as NHS foundation trusts may choose to analyse income by activity rather than source as this is the requirement for the quarterly returns to Monitor"], ["2014-treasury-dec-Social_investment_tax_relief__SITR__draft_guidance.txt", "  Allowable losses and the CGT annual exempt amount can be set off against the remaining 60,000 chargeable gain in the normal way"], ["2014-treasury-dec-main_supply_estimates_2014_2015_web.txt", " Costs in relation to the Privy Council Office"], ["2014-treasury-dec-OLD_complete_v3.txt", " More details can be found in the policy costings document published alongside Autumn Statement 2014"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", " Finance Bill 2014 will then provide for HMRC to publish an annual report from 2015 on the operation of the Code"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", "  Policy background   What is being done and why  7"], ["2014-treasury-dec-Scotland_analysis__Fiscal_policy_and_sustainability.txt", "54 Independence would mean the end of pooling tax revenues and risks with other parts of the UK"], ["2014-treasury-dec-Venture_Capital_Schemes.txt", " VCTs will incur some one-off administrative costs since they will need to ensure that their investments meet the new conditions"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", "  79  Department of Health  Draft NHS Manual for Accounts 2014-15  StandardInterpretation and its objective  Applicability to the NHS as prescribed by the FReM   is transparent for users and comparable over all periods presented  provides a suitable starting point for accounting under IFRS, and  can be generated at a cost that does not exceed the benefits to users  IFRS 2 Share-based Payment  Not relevant"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " 3 The transitional years are the 5 years beginning with the first day of the first accounting period of the company beginning on or after 1 January 2016"], ["2014-treasury-dec-OOTLAR_19_March_2014__1_.txt", " The measure will benefit non-UK resident disabled competitors through the para-athletic element of the Glasgow Grand Prix"], ["2014-treasury-dec-main_supply_estimates_2014_2015_print.txt", " The Estate is managed by the Crown Estate Commissioners under the powers vested in them by the Crown Estate Act 1961, which provides for their salaries, and those of their staff and the expenses of their office to be paid out of monies voted by Parliament"], ["2014-treasury-dec-PU1624_final__web_.txt", "26 Where, under IAS 39, departments are judged to have entered into a financial guarantee contract the treatment in budgets should generally follow the accounting"], ["2014-treasury-dec-39796_Cm_8847_Accessible.txt", "  Target implementation date March 2016"], ["2014-treasury-dec-Tackling_marketed_tax_avoidance.txt", " DETAILS OF THE SCHEDULE Paragraph 1 defines the conditions which must apply for HMRC to issue a failure 2"], ["2014-treasury-dec-Russia.txt", " Name 6 TIMOFEEV 1 ALEKSANDR 2 YURIEVICH 3 na 4 na 5 na"], ["2014-treasury-dec-FSCS_annual_report_2014_print.txt", " The Board fees paid to the Chairman, Lawrence Churchill, in 201314 were set at 75,000 per annum 201213 75,000, and fees paid to other independent non-executive directors or their employers were set at 24,500 per annum 201213 24,500"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", " Autumn Statement 2013 announced that the government will pilot pay bill control in a number of government organisations from 2014-15"], ["2014-treasury-dec-Scotland_analysis__Fiscal_policy_and_sustainability.txt", "  Chapter 1 Scotland\u2019s fiscal outlook 27  Box 1"], ["2014-treasury-dec-Public_Spending_Statistics_July_2014_consolidated_revised.txt", " The unwinding of the discount rate on pension scheme liabilities shows the increase in the liability as future payments move one year closer to being paid so the effects of discounting reduce"], ["2014-treasury-dec-New_Clause_1.txt", " New subsection 356LB2 clarifies that simple leasing of an asset to others who carry out relevant services themselves, is insufficient for those persons to be acting together"], ["2014-treasury-dec-Pension_Liberation_Policy_Pack__v2_0.txt", " New section 272B2 and 3 provide that Q does not assume any liability for those tax charges specified in section 272A7 that they would otherwise assume by virtue of being either the scheme administrator or a person who controls the management of the pension scheme"], ["2014-treasury-dec-supplementary_estimates_and_new_estimates_2013_14_120214_correction.txt", "  358  Crown Prosecution Service  Supplementary Estimates, 2013-14  Part II Changes Proposed '000 Net Resources Present  Net Capital  Changes  Revised  Admin  Prog  Admin  Prog  Admin  Prog  1  2  3  4  5  6  Present  Changes  Revised  7  8  9  Spending in Departmental Expenditure Limits DEL Voted Expenditure 37,470  524,955  -  -8,136  37,470  516,819  2,260  -  2,260  -  -8,136  -  516,819  2,260  -  2,260  -  -8,136  -  -  -8,136  -  -  -8,136  -  -  -  -  Of which  B Crown Prosecutions and Legal Services -  524,955  -  Total Spending in DEL  Total for Estimate Of which Voted Expenditure Non Voted Expenditure  '000 Present Plans  Net Cash Requirement  558,285  Changes  -8,136  Revised Plans  550,149  359  Crown Prosecution Service  Supplementary Estimates, 2013-14  Part II Revised subhead detail including additional provision '000 Revised Plans Resources  Capital  Administration  Programme  Gross  Income  Net  Gross  Income  Net  Gross  Income  Net  1  2  3  4  5  6  7  8  9  575,855  -59,036  516,819  -  -  -  Spending in Departmental Expenditure Limits DEL Voted expenditure 38,070  -600  37,470  2,260  -  2,260  -  -  -  Of which A Administration Costs in HQ and on Central Services 38,070  -600  37,470  -  B Crown Prosecutions and Legal Services -  -  -  575,855  -59,036  516,819  2,260  -  2,260  37,470  575,855  -59,036  516,819  2,260  -  2,260  -  -  -  Total Spending in DEL 38,070  -600  Spending in Annually Managed Expenditure AME Voted expenditure -  -  -  6,092  -  6,092  -  -  6,092  -  6,092  -  -  -  -  -  6,092  -  6,092  -  -  -  -600  37,470  581,947  -59,036  522,911  2,260  -  2,260  -600  37,470  581,947  -59,036  522,911  2,260  -  2,260  -  -  -  -  -  -  -  -  Of which C CPS voted AME charges -  -  Total Spending in AME -  Total for Estimate 38,070  Of which Voted Expenditure 38,070 Non Voted Expenditure -  360  Crown Prosecution Service  Supplementary Estimates, 2013-14  Part II Resource to cash reconciliation  '000 Present Plans  Net Resource Requirement  Changes  Revised Plans  568,517  -8,136  560,381  2,260  -  2,260  -12,492  -  -12,492  Depreciation  -6,400  -  -6,400  New provisions and adjustments to previous provisions  Net Capital Requirement Accruals to cash adjustments Of which Adjustments to remove non-cash items  -5,333  -  -5,333  Departmental Unallocated Provision  -  -  -  Supported capital expenditure revenue  -  -  -  Prior Period Adjustments  -  -  -  -3,000  -  -3,000  Remove voted resource and capital  -  -  -  Add cash grant-in-aid  -  -  -  Increase   Decrease - in stock  -  -  -  Increase   Decrease - in debtors  -  -  -  Increase -  Decrease  in creditors  -  -  -  2,241  -  2,241  -  -  -  Consolidated Fund Standing Services  -  -  -  Other adjustments  -  -  -  558,285  -8,136  550,149  Other non-cash items Adjustment for NDPBs  Adjustments to reflect movements in working balances  Use of provisions  Removal of non-voted budget items Of which  Net Cash Requirement  361  Crown Prosecution Service  Supplementary Estimates, 2013-14  Part III Note A - Statement of Comprehensive Net Expenditure  Reconciliation Table '000 Revised Plans Gross Administration Costs  38,070  Less Administration DEL Income  -600  Net Administration Costs  37,470  Gross Programme Costs  580,861  Less Programme DEL Income  -59,036  Programme AME Income  -  Non-budget income  -  Net Programme Costs  521,825  Total Net Operating Costs  559,295  Of which Resource DEL  523,582  Capital DEL  -  Resource AME  8,333  Capital AME  -  Non-budget  27,380  Adjustments to include Departmental Unallocated Provision resource  -  Consolidated Fund Extra Receipts in the budget but not in the SoCNE  -  Adjustments to remove Capital in the SoCNE  -  Non-Budget Consolidated Fund Extra Receipts in the SoCNE  -  Other adjustments  1,086  Total Resource Budget  560,381  Of which Resource DEL  554,289  Resource AME  6,092  Adjustments to include  -  Adjustments to include  -  Prior period adjustments  -  Adjustments to remove Consolidated Fund Extra Receipts in the resource budget Other adjustments  -  Total Resource Estimate  560,381 362  Crown Prosecution Service  Supplementary Estimates, 2013-14  Part III Note B - Analysis of Departmental Income '000 Revised Plans  Voted Resource DEL  -59,636  Of which Administration Sales of Goods and Services  -600  Of which A Administration Costs in HQ and on Central Services  -600  Total Administration  -600  Programme Sales of Goods and Services  -59,036  Of which B Crown Prosecutions and Legal Services  -59,036  Total Programme  -59,036  Total Voted Resource Income  -59,636  363  Crown Prosecution Service  Supplementary Estimates, 2013-14  Part III Note C - Analysis of Consolidated Fund Extra Receipts No CFER income or receipts are expected in 2013-14"], ["2014-treasury-dec-PESA_2014_-_print.txt", "8 Total identifiable expenditure on services in Northern Ireland by sub-function, per head, 2008-09 to 2012-13  per head National Statistics 2008-09 outturn  2009-10 outturn  2010-11 outturn  2011-12 outturn  2012-13 outturn  119 0 108 0 13  118 105 0 15  94 105 0 44  81 90 0 37  79 86 0 37  241  237  243  209  202  -  -  0  0  -  -  -  0  0  -  398 398 45 139 90 0 2  448 448 49 144 83 0 2  531 531 46 141 83 0 2  505 505 44 143 99 0 3  493 493 42 137 89 0 4  Total public order and safety 4"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", "    Expenditure  the measurement of expenditure is largely the same but WGA expenditure also includes such items as impairments to assets and pension charges related to the public service pension liability"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " Subsection 4 excludes from that definition arrangements aimed at obtaining tax advantages which can reasonably be assumed to have been intended under the loan relationships legislation"], ["2014-treasury-dec-Tackling_marketed_tax_avoidance.txt", " 3 In this paragraph tribunal means the First-tier Tribunal or Upper Tribunal as appropriate by virtue of paragraph 174"], ["2014-treasury-dec-OOTLAR_19_March_2014__1_.txt", "  Other impacts  Other impacts have been considered and none have been identified"], ["2014-treasury-dec-PU1738_print_CMYK.txt", " The amount shown in the Expenditure Statement represents the amount paid and payable in sterling during the period to beneficiaries"], ["2014-treasury-dec-Public_Spending_Statistics_July_2014_consolidated_revised.txt", " Public order and safety  2"], ["2014-treasury-dec-PU1638_policy_costings_bud_2014_with_correction_slip.txt", " Exchequer impact m  Exchequer impact  2014-15  2015-16  2016-17  2017-18  2018-19  -5  -5  -5  -5  -5  Areas of uncertainty The main uncertainty in this costing is the forecast of the tax base"], ["2014-treasury-dec-SDLT_TREATMENT_MDR_OF_SHARED_OWNERSHIP_PROPERTIES_IN_LEASE_AND_LEASEBACK_ARRANGEMENTS.txt", " MDR excludes interests in dwellings which are superior interests usually the freehold or a headlease over dwellings subject to a lease granted for more than 21 years"], ["2014-treasury-dec-Public_Spending_Statistics_July_2014_consolidated_revised.txt", "2  1  Real terms  billion 213"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " 23, section 54 provides that the Commissioners may by regulations provide for references in the Hydrocarbon Oil Duties Act 1979 to hydrocarbon oil to be construed as including references to biodiesel and bioblend and for references to duty on hydrocarbon oil to be construed as including references to duty under sections 6AA and 6ABinserted by the Finance Act 2002 c"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " Clause 4 extends Clause 3 to non-UK resident companies with a UK permanent establishment PE"], ["2014-treasury-dec-FSCS_annual_report_2014_web.txt", " Accordingly, the company has prepared financial statements which comply with IFRS applicable for periods ending on or after 31 March 2014, together with the comparative period data as at and for the year ended 31 March 2013, as described in the accounting policies"], ["2014-treasury-dec-Treasury_minutes_web.txt", " The transforming rehabilitation programmes, which will see public, private and voluntary sectors working together to tackle reoffending rate, will create genuine partnerships between large and small organisations"], ["2014-treasury-dec-EEA_Accounts_2013-14_-_print.txt", " An analysis by instrument type has now been included for transparency"], ["2014-treasury-dec-44695_Accessible.txt", "  Public sector pensions and efficiency 2"], ["2014-treasury-dec-PESA_2014_-_print.txt", "4 Mining, manufacturing and construction  246 246 55 111 72 1 8  3"], ["2014-treasury-dec-37630_Budget_2014_Web_Accessible.txt", " The government and Ofgem will work on further ways to make energy markets work better for microbusinesses"], ["2014-treasury-dec-PU1624_final__web_.txt", "  79  Subsidiaries 9"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " The Court\u2019s power to amend the hold notice is the same as HMRC\u2019s power to make amendments under paragraph 93 in determining an objection"], ["2014-treasury-dec-Partnerships_Mixed_membership_partnerships__Alternative_investment_fund_managers__Transfer_of_assets___income_Streams_through_partnerships.txt", " Example 13 This example looks at where the enjoyment conditions are met but the profits are not currently being paid out"], ["2014-treasury-dec-Notice_Russia_210621.txt", " The following entry has been amended and is still subject to an asset freeze   Sergey Valeryevich AKSYONOV Group ID 12922  What you must do 5"], ["2014-treasury-dec-main_supply_estimates_2014_2015_print.txt", "  Income arising from loan repayments and other income for transport-related activities from General Lighthouse Authorities and Network Rail"], ["2014-treasury-dec-OOTLAR_19_March_2014__1_.txt", "  Monitoring and evaluation Uptake of the number of companies claiming the relief and amounts of relief claimed are regularly monitored, and published as National Statistics"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", " It was established in 2008 as part of the UK\u2019s response to the financial crisis and is responsible for managing the Government\u2019s shareholdings in the Royal Bank of Scotland Group plc and Lloyds Banking Group plc"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_print.txt", "  Disclosure of information to the auditor Each of the Directors in office, at the date the Strategic and Directors\u2019 Report is approved, confirms that aso far as the Director is aware, there is no relevant audit information of the which the Company\u2019s auditors are unaware"], ["2014-treasury-dec-AAA20140508_BFTC_Agenda.txt", " The XST will update on progress regarding the BEPS project, then invite members to set out their views and concerns"], ["2014-treasury-dec-05._2013-14_NDPB_GREEN.txt", " Best practice suggests that the items are presented in descending order of magnitude"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", " Some key areas of delivery include   work to strengthen the Treasury\u2019s approach to growth  including competition, markets and supply side reform    spending reductions from the 2010 and 2013 spending rounds    the Budget 2014 measures on pensions flexibility and avoidance    tax free childcare  Public sector net borrowing excludes the transfers associated with the Royal Mail Pension Plan in 2012-13 and ongoing between the Exchequer and the Bank of England\u2019s Asset Purchase Facility 3  Annual report and accounts 2013-14\u2003\u2003 15    the new institutional arrangements for financial stability centred on the Bank of England    the Balance of Competences reviews of the EU Budget and Financial Services  1"], ["2014-treasury-dec-44695_Accessible.txt", "3  Household consumption2  1"], ["2014-treasury-dec-39796_Cm_8847_Accessible.txt", " According to Treasury\u2019s data, in the three years to March 2013, the Treasury approved 1,053 special severance payments totalling 28"], ["2014-treasury-dec-44695_Accessible.txt", " The UK entered the Great Recession with the largest structural deficit of any major economy, and the government inherited the largest deficit in post-war history"], ["2014-treasury-dec-44369_Cm_8958_accessible.txt", "1  The Government disagrees with the Committee\u2019s recommendation"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", "2  Total  146 6  6  215  321  230 -  4,616  230 -  -  4,616  -  446  -  -  446  25,702  25,306  146  6  51,160  This column comprises available-for-sale assets which are held at historical cost in accordance with the FReM"], ["2014-treasury-dec-36048_Cm_8774.txt", " The model for developing future initiatives to tackle tobacco smuggling will be based on the successful SR10 initiatives to increase investment in the overseas Fiscal Crime Liaison Officer network and Criminal Investigation, both of which have delivered returns significantly above target"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_web.txt", " Crucially, we directly involved the young people these organisations work with in the design of the app, so that it is based on their ideas and needs"], ["2014-treasury-dec-44695_Autumn_Statement__Print_ready_.txt", " Finance Bill 2015 12 2"], ["2014-treasury-dec-UK_Sovereign_Sukuk_PLC_Offering_Circular.txt", " You are reminded that documents transmitted via this medium may be altered or changed during the process of electronic transmission and consequently none of DCLG, HMT, the Trustee, the Joint Lead Managers nor any person who controls or is a director, officer, employee or agent of DCLG, HMT, the Trustee, the Joint Lead Managers nor any of their respective affiliates accepts any liability or responsibility whatsoever in respect of any difference between the document distributed to you in electronic format and the hard copy version"], ["2014-treasury-dec-FSCS_annual_report_2014_web.txt", " We do this by providing an effective and efficient compensation scheme to eligible consumers"], ["2014-treasury-dec-CAPITAL_GAINS_TAX_NON_RESIDENTS_AND_UK_RESIDENTIAL_PROPERTY.txt", " If the result is a positive amount, that amount is the balancing gain on the relevant high value disposal"], ["2014-treasury-dec-main_supply_estimates_2014_2015_web.txt", "  Competition and Markets Authority will account for this Estimate"], ["2014-treasury-dec-UK_Sovereign_Sukuk_PLC_Offering_Circular.txt", "141516 BL Revision 0 Operator DavS  TRUSTEE  HMT  The Lords Commissioners of Her Majesty\u2019s Treasury HM Treasury UK Sovereign Sukuk PLC co The Lords Commissioners of Her Majesty\u2019s One Horse Guards Road Treasury London SW1A 2HQ One Horse Guards Road London SW1A 2HQ  DCLG The Secretary of State for Communities and Local Government co The Lords Commissioners of Her Majesty\u2019s Treasury One Horse Guards Road London SW1A 2HQ  EXERCISE AGENT, PRINCIPAL PAYING AGENT, REGISTRAR AND TRANSFER AGENT HSBC Bank plc 8 Canada Square London E14 5HQ  LEGAL ADVISERS To The Lords Commissioners of Her Majesty\u2019s Treasury and the Trustee Linklaters LLP Linklaters LLP The Solicitor for the Affairs of Ninth Floor, Currency House One Silk Street Her Majesty\u2019s Treasury Dubai International Financial London EC2Y 8HQ One Horse Guards Road Centre London SW1A 2HQ Dubai, PO Box 506516 United Arab Emirates  To the Structuring Adviser, Joint Lead Managers and the Exercise Agent Clifford Chance LLP Level 2 Building 6 The Gate Precinct Dubai, PO Box 9380 United Arab Emirates  Clifford Chance LLP 10 Upper Bank Street London E14 5JJ  imprima  C110151  "], ["2014-treasury-dec-FSCS_annual_report_2014_web.txt", " We will be clear about what we are trying to achieve and the most efficient way of achieving it"], ["2014-treasury-dec-PESA_2014_-_print.txt", " Annex E provides a detailed definition of TES and    depreciation in budgets is a number sourced from departments consistent with their resource accounts"], ["2014-treasury-dec-HM_Treasury_staff_survey_results_2014.txt", " The themes identified as having an association are called the 'Drivers of engagement'"], ["2014-treasury-dec-FRAB__119__08_-_Annex_I5_-_DEPARTMENT_PURPLE_2014-15.txt", "1Y 000  Accrued Revenue Liabilities at 31"], ["2014-treasury-dec-FRAB__119__08_-_Annex_H_-_2014-15_FReM.txt", " They do not include employees normal contributions in respect of the purchase of added years"], ["2014-treasury-dec-EMB_expenses_and_hospitality_received_Jul-Sept_2013.txt", "13  Rail  OTHER Including Hospitality Given TaxiCar  Berlin  Official meetings  20"], ["2014-treasury-dec-44695_Accessible.txt", " Additional borrowing allowances in 2015 will be generated through net lending to SMEs, with participants able to draw 5 of funding for each 1 of net lending to SMEs"], ["2014-treasury-dec-2-local-welfare-provision-review-nov-2014.txt", "      In the first year of operation, over 81,000 benefit advances were made to claimants in financial need at the start of a new claim to benefit"], ["2014-treasury-dec-Scotland_analysis__Fiscal_policy_and_sustainability.txt", " As the independent Centre for Public Policy for Regions CPPR have commented These 2012-13 and 2013-14 out-turns for North Sea tax revenues highlight why the Scottish Government\u2019s use of the OBR forecasts as a lower limit, rather than a more central estimate, for future offshore revenues is problematic"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", " 137 regulatory measures were in scope of the NSI theme"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", "  551  HM Revenue  Customs contact HM Revenue  Customs 100 Parliament Street, Westminster London SW1A 2BQ HM Treasury contact HM Treasury 1 Horse Guards Road, Westminster London SW1A 2HQ Tel 020 7270 5000 This document can be found in full on our website at www"], ["2014-treasury-dec-Public_Service_Pensions_Valuations_and_Employer_Cost_Cap_Directions_2014_archived_version.txt", " The Police Pensions Regulations 1987, insofar as these Regulations apply to members of police forces for Scotland 2"], ["2014-treasury-dec-guidance_on_asset_valuation.txt", " The valuer will be able to discuss and advise on how many beacons may in practice be required, having regard to the nature of the estate"], ["2014-treasury-dec-OLD_complete_v3.txt", " Subject to State aid clearance being received, secondary legislation will be introduced to allow certain small agricultural and horticultural projects that will not be eligible for direct payments under the CAP reforms to be qualifying trades for the purposes of SITR"], ["2014-treasury-dec-OLD_complete_v3.txt", "  Detailed proposal Operative date This measure will apply to commodities liable to the CPS rate of CCL that are brought onto or arrive at the site of a CHP station on or after 1 April 2015 and to qualifying oils or bioblends used to generate electricity on or after 1 April 2015, irrespective of when that oil was supplied to the generator"], ["2014-treasury-dec-OLD_complete_v3.txt", "  Economic impact  This measure is expected to support companies involved in the exploration and appraisal of oil and gas projects and production companies making investments who are without ring fence profits"], ["2014-treasury-dec-FRAB__119__06_-_Discount_rates.txt", " When the Board was last updated on discount rates in April 2013, the impact of the ONS decision on the RPI consultation had led to a significant fall in yields, as market participants had priced in an expected change in the methodology used to determine RPI which would have reduced the returns on index-linked Gilts"], ["2014-treasury-dec-FRAB__119__08_-_Annex_F_Chapter_05_Form_and_content__2013-14.txt", "1  This section of the chapter deals with audit and publication of entities annual accounts"], ["2014-treasury-dec-Wales_Bill_-_Explanatory_Notes_-_Report_Stage_-_Welsh_Language_Version_10_6_14_pdf.txt", " Gallai problemau tebyg godi pe na byddai Llywodraeth y DU yn gwneud penderfyniad ynghylch y prif gyfraddau treth incwm, neu unrhyw lwfansau perthnasol, tan ychydig cyn dechrau\u2019r flwyddyn dreth"], ["2014-treasury-dec-freedom_and_choice_in_pensions_web_210314.txt", " During both these phases, the money will be invested in assets which generate some form of return"], ["2014-treasury-dec-OLD_complete_v3.txt", " The changes relating to individuals who were entitled to drawdown pension before 6 April 2006 and have not to date had any benefit crystallisation event occur in relation to them and individuals who were in flexible drawdown before 6 April 2015, where the flexible drawdown nomination was made on or after 27 March 2014, will have effect for benefit crystallisation events occurring on or after 6 April 2015"], ["2014-treasury-dec-AS2014_policy_costings_final.txt", " These have been estimated using the CAA Passenger Survey and forecasting future passenger numbers"], ["2014-treasury-dec-Notice_Central_African_Republic_060421.txt", "ukgovernmentpublicationsfinancial-sanctions-consolidated-list-oftargetsconsolidated-list-of-targets 8"], ["2014-treasury-dec-OLD_complete_v3.txt", " A response to the consultation was published on 10 December 2014"], ["2014-treasury-dec-survivor-benefits-in-occupational-pension-schemes.txt", "  The estimated cost to the private sector schemes of removing these differences is around 0"], ["2014-treasury-dec-FRAB__119__08_-_Annex_H_-_2014-15_FReM.txt", "  Schemes acting as a principal 9"], ["2014-treasury-dec-OOTLAR_19_March_2014__1_.txt", "69 Legislative changes resulting from the introduction of the Scottish rate of income tax  Legislation will be introduced in Finance Bill 2014 to amend the structure of the income tax legislation, which sets out the application of the Scottish rate of income tax to Scottish taxpayers"], ["2014-treasury-dec-06._2013-14_MAGENTA_PENSION_SCHEME.txt", " The Government\u2019s objectives for fiscal policy are set out in the Charter for Budget Responsibility"], ["2014-treasury-dec-Treasury_minutes_web.txt", "1  The Government agrees with the Committee\u2019s recommendation"], ["2014-treasury-dec-Public_Spending_Statistics_July_2014_consolidated_revised.txt", " Environment protection 6"], ["2014-treasury-dec-EEA_Accounts_2013-14_-_print.txt", " This allows the foreign currency assets and liabilities associated with the reserves, and the associated risk exposures, to be managed collectively in an efficient way"], ["2014-treasury-dec-FRAB__120__Minutes_of_meeting.txt", " Treasury noted notes that this would produce financial information that both enhances comparability and the decision usefulness of the Government\u2019s statement of financial position"], ["2014-treasury-dec-cluster_area_allowance_consultation.txt", " The current rate of PRT is 50"], ["2014-treasury-dec-Wales_Bill_Command_Paper_-_English.txt", " The Welsh rate of income tax would apply to UK resident taxpayers who are defined as Welsh taxpayers those whose closest connection is with Wales"], ["2014-treasury-dec-44695_Accessible.txt", "146 Corporation Tax restricting unfair tax advantages on incorporation  The government will restrict the Corporation Tax relief a company may obtain for the acquisition of the reputation and customer relationships associated with a business goodwill\u2019 when the business is acquired from a related individual or partnership"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", "5 billion from the European Commission in euros on an annual basis"], ["2014-treasury-dec-Scotland_analysis__Fiscal_policy_and_sustainability.txt", " The modelling in this paper assumes a 3 percentage point cut, from 20 per cent the UK rate from April 2015 to 17 per cent occurs in 2020, but that the cut is pre-announced\u2019 in 2016 and sustained thereafter"], ["2014-treasury-dec-EEA_Accounts_2013-14_-_print.txt", " Financial accounting assets and liabilities are reported using bid or offer prices as appropriate, whereas the reserves are reported using mid-point prices"], ["2014-treasury-dec-PU1668_WGA_summary_report_revised_layout_4_page_spread_final.txt", "  40 30 20 10 0 Nuclear decommissioning  Clinical negligence 2010  2011  Other provisions  Other provisions 37 billion  related to a range of things such as taxes subject to challenge, legal cases, medical matters and oil and gas field decommissioning revenues"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " 4 In this paragraph building includes a part of a building"], ["2014-treasury-dec-06._2013-14_MAGENTA_PENSION_SCHEME.txt", "1  Total  Total Resource Total Capital Total 1  No non-budgeted resources are expected for unfunded pension schemes - include entry as required"], ["2014-treasury-dec-Notes_on_Resolutions_19_March_2014.txt", " Oil and gas workers on the continental shelf operation of PAYE Provides for legislation relating to who is responsible for operating PAYE in respect of workers on the UK Continental shelf"], ["2014-treasury-dec-FRAB__119__08_-_Annex_H_-_2014-15_FReM.txt", "  Interpretation of section 393 of the Companies Act 2006 for the public sector context 2"], ["2014-treasury-dec-OOTLAR_19_March_2014__1_.txt", "5 per cent in respect of expenditure incurred on or after 1 April 2014"], ["2014-treasury-dec-Notes_on_Resolutions_19_March_2014.txt", " Limited liability partnerships treatment of salaried members Provides for the operation of Pay As You Earn in respect of income tax payable on behalf of Salaried Members as a result of amendments to Part 9 of the Income Tax Trading and Other Income Act 2005 partnerships"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " This will provide an equivalent to the exemption given by existing reinvestment relief for companies carrying on exploration and appraisal activities who have commenced a trade"], ["2014-treasury-dec-Russia.txt", "a NEVEROV, Segey Nationality Russian Position Deputy Chairman of the State Duma, United Russia faction Other Information UK Sanctions List RefRUS0039 Date designated on UK Sanctions List 31122020 UK Statement of ReasonsFormer Deputy Chairman of State Duma"], ["2014-treasury-dec-PSS_April_2014.txt", " As liabilities are not included in the calculation of TME, there is an offset within the accounting adjustments to remove them see Table 8 for details"], ["2014-treasury-dec-PU1616_OTS_employee_benefits_final_report.txt", " The employee must make good to the employer the full amount of the tax that the employer is required to pay, within 90 days of the event giving rise to  21  See httpwww"], ["2014-treasury-dec-PESA_2014_-_print.txt", " This affects tables in Chapters 4, 5 and 6"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " 3 After subsection 2 insert 3  Where the carrying value of a liability representing the debtor relationship has at any time been adjusted as a result of being the hedged item under a designated fair value hedge, this section does not prevent a credit being brought into account for the purposes of this Part in respect of any reversal of that adjustment"], ["2014-treasury-dec-OOTLAR_19_March_2014__1_.txt", " Schedule 2 of the Act provides a rates exemption in respect of vehicles constructed before 1 January 1973, provided that such vehicles are not used commercially"], ["2014-treasury-dec-Partnerships_Salaried_member_rules.txt", " Where Condition C is met, however, an increase in the contribution will require the test to be re-determined"], ["2014-treasury-dec-FEMR_Recommendations_on_additional_financial_benchmarks_to_be_brought_into_UK_regulatory_scope_logo.txt", "3 The current UK regulatory framework for benchmarks 9"], ["2014-treasury-dec-39796_Cm_8847_Print_Ready.txt", "  5 Committee of Public Accounts conclusion No one, either within departments or across Government, has taken any responsibility for monitoring trends that might provide an early warning of service failure or for learning lessons across Government"], ["2014-treasury-dec-Scotland_analysis__Fiscal_policy_and_sustainability.txt", " The success of these negotiations would likely depend on an independent Scottish state agreeing to align certain visa and immigration policies with the current members of the Common Travel Area"], ["2014-treasury-dec-44695_Accessible.txt", "8 This suggests ongoing structural change in the labour market, rather than people becoming self-employed because they cannot find other work"], ["2014-treasury-dec-44695_Accessible.txt", " Chapter 2 provides further information on the fiscal impact of the Autumn Statement"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", " UKAR closely monitors its liquidity position against its liquidity policy"], ["2014-treasury-dec-20140915_FinalDraftSI.txt", " 2 Where the FCA makes a rule, gives guidance or issues a statement or code which applies only to persons with an interim permission or only to a class of such persons, the following sections of FSMA do not apply to that rule, guidance, statement or code a section 63D statement of policy procedure b section 1381 consultation by the FCA c subsection 3 of section 139A power of the FCA to give guidance"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", " Date authorised for issue The financial statements were authorised for issue on 9 June 2014"], ["2014-treasury-dec-supplementary_estimates_and_new_estimates_2013_14_120214_correction.txt", " Provisions and impairments for DCMS and its sponsored bodies"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", " As at 31 March 2014, the undrawn working facilities for BB and NRAM were 6,525 million and 2,500 million respectively 2012-13 4,750 million and 2,500 million"], ["2014-treasury-dec-SDPR_Update_September_2014___published_as_Clarifications_.txt", "90  31-Dec-01  15-Apr-02  -4"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", " The government\u2019s long-term economic plan has protected the economy through a period of uncertainty, and provided the foundations for the UK\u2019s economic recovery which is now well established"], ["2014-treasury-dec-FSCS_annual_report_2014_web.txt", " Previously, she was responsible for the delivery function of Chordiant Software in Northern Europe"], ["2014-treasury-dec-131010_Letter_and_annexes_from_HMT_to_Govt_Actuary_2.txt", " This methodology involves creating, and tracking the value of, a notional fund\u2019 of assets known as the SCAPE fund defined as the notional asset balance in the Directions"], ["2014-treasury-dec-PU1624_final__web_.txt", " Where a profit is taken to the SoCNE the department should discuss proposals with their Treasury Spending team"], ["2014-treasury-dec-FRAB__119__08_-_Annex_I4_-_MAGENTA_PENSION_SCHEME_2014-15.txt", "X  Impending application of newly issued accounting standards not yet effective  Where material to the financial statements, the Scheme must disclose that it has not yet applied a new accounting standard, and known or reasonably estimable information relevant to assessing the possible impact that initial application of the new standard will have"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " 8 HMRC may, by a notice given to the deposit-taker, amend or cancel the deduction notice, and where it does so it must a give a copy of the notice under this sub-paragraph to the person in respect of whom the deduction notice was given, and b in relation to each account affected by the amendment or cancellation, give a notice to each person within sub-paragraph 6 explaining the effect of the amendment or cancellation so far as it relates to that account"], ["2014-treasury-dec-45502_Cm_8988_Print.txt", " This will minimise the Government\u2019s cost of borrowing"], ["2014-treasury-dec-government_financial_reporting_manual_201314.txt", "6  All financial statements prepared in accordance with the requirements of this Manual excepting the National Insurance Fund cash accounts and those parts of the Consolidated Fund accounts that are prepared on a cash basis a should give a true and fair view of the state of affairs of the reporting entity or reportable activity at the end of the financial year and of the results for the year and b where, in exceptional circumstances, an entity concludes that compliance with a requirement in the FReM would be so misleading that it would conflict with the objective of the financial statements set out in the Framework it shall depart from that requirement following the principles set out at paragraphs 20-24 of IAS 1"], ["2014-treasury-dec-FRAB__119__02_-_IFRS_13_Fair_Value_Measurement.txt", " Although the wording is slightly different betwen the FReM and the Code both require fair value for non-specialised land and buildings to be interpeted as the amount that would be paid for the asset in its exisiting use"], ["2014-treasury-dec-main_supply_estimates_2014_2015_web.txt", " In discharging these responsibilities, particular regard is given to - observing any accounting and disclosure requirements including any Accounts Direction and applying suitable accounting policies on a consistent basis - making judgements and estimates on a reasonable basis - stating whether applicable accounting standards, as set out in the Financial Reporting Manual FReM, or an organisation\u2019s version of it, have been followed, and explain any material departures in the accounts and - preparing the accounts on a going concern basis"], ["2014-treasury-dec-FRAB_121_07_IFRS_13_annex_exposure_draft_of_proposed_amendments_to_FReM.txt", " Following further discussions at the FRAB, HM Treasury has revised its proposal on the application of IFRS 13"], ["2014-treasury-dec-IFRS_9_Financial_Instruments_-_public_sector_application_guidance__Decem....txt", "7  HM Treasury considers it appropriate to retain the disclosure requirements of IFRS 9 in full but to emphasise the materiality considerations that entities are expected to undertake in determining whether they are required to provide particular disclosures"], ["2014-treasury-dec-FRAB__120__07_-_Annex_C_-_FT_ARM_14-15.txt", " The service charge is recognised in operating expenses and the finance cost is charged to Finance Costs in the Statement of Comprehensive Income"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", "3  Assets under construction bn 39"], ["2014-treasury-dec-FSCS_annual_report_2014_web.txt", "6  3540  56  295300  240245  0"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", "1 Changes in taxation revenue 2012-13  2011-12  2010-11   bn   bn   bn  Change from 2011-12 to 2012-13   241"], ["2014-treasury-dec-survivor-benefits-in-occupational-pension-schemes-annex-b.txt", " 9 This is with the exception of the AFPS 75 where the increase is a 10 increasedecease in the members who left service before 1987"], ["2014-treasury-dec-Indicative_Exit_Payment_Regulations__for_publication__UPDATED_22_02_16.txt", "When an individual leaves employment with a prescribed public sector authority or leaves a prescribed public sector office he must inform all additional public sector authorities a that he has received an exit payment b the amount of any exit payment c the date that he left employment or office d the identity of the prescribed public sector authority that made the exit payment"], ["2014-treasury-dec-37630_Budget_2014_Web_Accessible.txt", "  86  Budget 2014  A  Welfare cap  A"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " 2 Where the tax at stake is income tax, the applicable condition is satisfied if the income on or by reference to which the tax is charged, or any part of the income a is received in a territory outside the UK, or b is transferred before the calculation date to a territory outside the UK"], ["2014-treasury-dec-140808_Housing_Zones_Prospectus.txt", " It is expected that the private sector will be funding other scheme costs and, other than in exceptional circumstances, total public funding including funding from other public sources will comprise a maximum 50 of project costs"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", "35 National Savings  Investments administers the scheme on the Treasury\u2019s behalf"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", " To aid understanding, this can be sub-divided into - Technical Studies Research based activity including studies, prototyping and technical demonstrators"], ["2014-treasury-dec-scotland_analysis_fiscal_policy_and_sustainability_print.txt", " They are   providing childcare for 1,140 hours per year for every three and four year old and vulnerable two year old which the Scottish Government could already choose to do as part of the UK    cutting Air Passenger Duty by 50 per cent with a view to eventually abolishing it and    a reduction in corporation tax by up to three percentage points below the UK rate"], ["2014-treasury-dec-UK-China_policy_outcomes.txt", " The UK and China agreed that energy collaboration was a key pillar of the bilateral relationship"], ["2014-treasury-dec-2902216_ScotlandAnalysis_Conclusion_acc2.txt", "3  Scotland has always maintained its own distinctive identity, legal and education systems, and other aspects of civic life"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", "1 The Whole of Government Accounts WGA is a single set of audited accounts consolidating the financial activities of around 3,800 bodies, representing most of the UK public sector"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", "  FINANCE BILL 2014 CLAUSE 53 SCHEDULES 9  10 208"], ["2014-treasury-dec-PU1638_policy_costings_bud_2014_with_correction_slip.txt", " For extending the SEIS these include removing the need for investors to bring forward investment had the extension not taken place the fact that additional SEIS investment will be attracted by the extension of the 50 rate of relief and some displacement of investment from the EIS to the SEIS in order to secure the higher rate of tax relief"], ["2014-treasury-dec-FSCS_annual_report_2014_web.txt", "  9 Welcome Financial Services Limited Welcome Compensation costs of 5,496,000 2013 13,182,000 and management expenses of 1,405,000 2013 3,552,000 relating to Welcome PPI payments were incurred in the year"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", "3 A Tax Information and Impact Note TIIN covering this instrument was published on 10 December 2014 alongside draft clauses of the Finance Bill 2015 and this instrument is available on the Government website at httpswww"], ["2014-treasury-dec-FRAB__120__03_-_Annex_A__ITC_and_WG_Report.txt", " It specifies that control exists only if an investor has power over an investee, has exposure to variable returns from its involvement with an investee and has the ability to use its power to affect the level of variable returns"], ["2014-treasury-dec-OOTLAR_19_March_2014__1_.txt", "  Current legislation Schedule 6 to Finance Act 2000 Schedule 6 contains CCL\u2019s primary legislation"], ["2014-treasury-dec-FRAB_121_minutes.txt", " There were also concerns raised about valuation"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_print.txt", " An important longer-term goal is to reduce the need for debt advice by helping people to build their financial resilience so that income shocks do not turn into debt crises"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", "  Source National Audit Office analysis  Wider economic support 8"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_print.txt", "  The Directors are responsible for keeping adequate accounting records that are sufficient to show and explain the Company\u2019s transactions and disclose with reasonable accuracy at any time the financial position of the Company and enable them to ensure that the financial statements comply with the Companies Act 2006"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", " One of the Royal Household\u2019s pension schemes, managed by the Government, is not a funded scheme"], ["2014-treasury-dec-FRAB__119__08_-_Annex_G3_-_NDPB_GREEN_2013-14.txt", "  Inventories should be listed by appropriate classification e"], ["2014-treasury-dec-Public_Spending_Statistics_July_2014_consolidated_revised.txt", " This release contains the first estimate of 2013-14 outturn"], ["2014-treasury-dec-PU1638_policy_costings_bud_2014_with_correction_slip.txt", " It is estimated that around 6"], ["2014-treasury-dec-PESA_2014_-_print.txt", "0 of which financial transactions -1"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", " To meet these requirements Chapters 1, 2 and Annex B of this report may be considered as a proxy for the Strategic Report and the Lead Non Executive\u2019s Report, Chapters 3, 4 and 5 and Annex A may be considered as a proxy for the Director\u2019s Report"], ["2014-treasury-dec-freedom_and_choice_in_pensions_print_210314.txt", " Figure is for PPF eligible schemes, which excludes the larger public sector DB schemes  15  The Pensions Regulator, Purple book 2013"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " Subsection 9 states that Part 5B of the Income Tax Act 2007 income tax relief for investments in social enterprises applies to determine whether SI relief is attributable to any asset, and the amount of relief so attributable"], ["2014-treasury-dec-Russia.txt", "a 1 HAROSH 2 YAROSH, Petro, Hryyhorovych Nationality Russian Address Crimea"], ["2014-treasury-dec-Partnerships_Salaried_member_rules.txt", " Please note that for this example it is assumed that there is practical risk that the LLP makes less than 1m of profits if not, P will receive Disguised Salary of 100,000 plus a profit share"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", "  Source Office for National Statistics and Office for Budget Responsibility"], ["2014-treasury-dec-FRAB_121_minutes.txt", " The Chairman asked if CIPFA were going to discuss the issues related to heritage assets and changes to UK GAAP with the FRC"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", " Repayments of the principal will commence in 2019 and conclude in 2021"], ["2014-treasury-dec-government_financial_reporting_manual_201314.txt", " IFRS 5 Non-current assets held for sale and discontinued operations "], ["2014-treasury-dec-PU1678_final__1_.txt", " For the resolution plan to be considered credible and feasible, it may be necessary for financial institutions to remove impediments to orderly resolution, which have been identified by the resolvability assessment conducted by the Bank of England"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", "3 Bradford  Bingley plc On 29 September 2008, in exercise of a power under the Banking Special Provisions Act 2008, HM Treasury transferred the shares of Bradford  Bingley plc BB into public ownership"], ["2014-treasury-dec-INHERITANCE_TAX_SIMPLIFYING_CHARGES_ON_TRUSTS_AND_NEW_RULES_TO_TARGET_AVOIDANCE_THROUGH_THE_USE_OF_MULTIPLE_TRUSTS.txt", " Paragraph 2 inserts new sections 62A and 62B into IHTA 1984"], ["2014-treasury-dec-IFRS_16_Application_Guidance_December_2020.txt", " For example, a large ministerial department and a small armslength body should come to the same conclusions regarding which assets qualify as low-value assets, because the size of the entity is irrelevant in this consideration"], ["2014-treasury-dec-FSCS_annual_report_2014_print.txt", " But that was exactly the position of FSCS before the financial crisis"], ["2014-treasury-dec-OOTLAR_19_March_2014__1_.txt", " Analysis shows that of the individuals affected by these measures  Impact on business including civil society organisations    85 per cent are male and 15 per cent are female    the majority 87per cent are aged between 35 and 64"], ["2014-treasury-dec-Diverted_Profits_Tax.txt", "  FINANCE BILL 2015  EXPLANATORY NOTE  CLAUSE 6 EFFECTIVE TAX MISMATCH OUTCOME  SUMMARY 1"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", "15 On 9 April 2014, a ministerial reshuffle resulted in Sajid Javid MP moving from Financial Secretary to become Secretary of State for Culture, Media and Sport"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " This exemption only applies where the competitor holds a Glasgow Grand Prix accreditation card in the competitors\u2019 category which has been issued by UK Athletics Ltd"], ["2014-treasury-dec-oil_and_gas_fiscal_review_call_for_evidence.txt", " Whilst this call for evidence is open HM Treasury will be looking to meet with representatives from   the upstream oil and gas industry    companies involved in the upstream supply chain    providers of finance to the industry    non-government organisations with an interest in the future of the industry  1"], ["2014-treasury-dec-PU1624_final__web_.txt", "  New burdens on Local Authorities 10"], ["2014-treasury-dec-elps_annex_final.txt", "  If an annuitant is alive and the Total Past Gain or Total Future Gains has been offset against Total Future Losses, the resulting loss payments will be paid in the same way as described in paragraphs 226 to 230"], ["2014-treasury-dec-oil_and_gas_fiscal_review_call_for_evidence.txt", " Exploration rates have been relatively low since 2009"], ["2014-treasury-dec-Statutory_exemption_for_trivial_benefits_in_kind.txt", "  Impact on business including civil society organisations  This measure is expected to create negligible ongoing administrative savings for those businesses and civil society organisations that provide such benefits, as it will reduce the burden associated with filing P11D and making PSA applications"], ["2014-treasury-dec-PU1678_final__1_.txt", " For example, the bank levy excludes banks with chargeable equity and liabilities below 20bn, who may still pass the public interest test for resolution in the event of their failure"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " In doing so it confirms the rule will apply to arrangements that use statutory provisions outside of the Taxation of Chargeable Gains Act 1992 TCGA 1992 that specify that a chargeable gain or a capital loss accrues"], ["2014-treasury-dec-main_supply_estimates_2014_2015_web.txt", " HMRC is responsible for collecting the bulk of tax revenue"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " Subsection 5 of new section 236I provides for all the activities of the members of a group to be treated as one business and for businesses carried on by a company in its capacity as a member of a partnership not to be treated as trading activities or related to the trade of another group member"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", "5 The Treasury exceeded the One in, One out target by deregulating to save businesses over 30 million a year, while only imposing 1"], ["2014-treasury-dec-Disguised_fee_income.txt", " Chapter 9 contains four new sections, 809EZA to 809EZD"], ["2014-treasury-dec-government_financial_reporting_manual_201314.txt", " 8 Notional premiums "], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", " Bank overdraft amounts are identified separately in the SoFP"], ["2014-treasury-dec-survivor-benefits-in-occupational-pension-schemes-annex-b.txt", " This includes information on the key differences in survivor benefits, provided by departments responsible for each public service scheme and sets out other requirements for the cost analysis"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", " 116 General Provisions"], ["2014-treasury-dec-elps_main_doc_final.txt", "5 per cent respectively"], ["2014-treasury-dec-FRAB__119__08_-_Annex_I3_-_NDPB_GREEN_2014-15.txt", "0 per cent of pensionable pay"], ["2014-treasury-dec-45502_Cm_8988_Print.txt", "77 million which is held in accounts under review, closing or should be moved back into the Exchequer within the next year"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " Paragraphs 8 and 13 contain more significant amendments arising through replacement of the previous associated companies rules with the related 51 group company legislation in new section 279F"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " This legislation introduces the necessary changes for income tax"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", "3 Asset financing 2012-13  5"], ["2014-treasury-dec-FRAB__119__05_-_EPSAS_governance_survey.txt", " - If your organisation is not registered, you have the opportunity to Register here"], ["2014-treasury-dec-solvency_2_consultation_annex_a.txt", " Solvency requirements are based on an economic valuation of the whole balance sheet"], ["2014-treasury-dec-AS2014_distributional_analysis_final.txt", " Net incomes are adjusted in comparison to a couple with no children, whose equivalised income is normalised at the same level as their unequivalised income"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", " Finance Bill 2014 2"], ["2014-treasury-dec-FRAB__120__07_-_Annex_C_-_FT_ARM_14-15.txt", "  In order to present a true and fair view, the accounts of an NHS foundation trust must comply with International Financial Reporting Standards IFRS as adopted by the European Union unless directed  6  otherwise"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", "42 Regional Air Connectivity Fund  The government will extend the scope of the existing Regional Air Connectivity Fund to include start-up aid for new routes from regional airports, and will increase the funding to 20 million per annum"], ["2014-treasury-dec-FRAB__119__08_-_Annex_G1_-_DEPARTMENT_YELLOW_2013-14.txt", "  201X-1Y  201W-1X  000 Core Department  Core Department  Agencies  Departmental Group  000 Core Department  Core Department  Agencies  Departmental Group  Service charge due within one year Service charge due later than one year and not later than five years Service charge due later than five years Total  10"], ["2014-treasury-dec-FRAB__119__08_-_Annex_I3_-_NDPB_GREEN_2014-15.txt", "  24  2014-15  NDPB GREEN ILLUSTRATIVE ACCOUNTS  21"], ["2014-treasury-dec-FRAB__119__09_-_Draft_Code_of_Practice_on_Local_Authority_Accounting_2014-15_with_Annexes.txt", "16  If during the reporting period a parent the reporting authority or any of its subsidiaries has, without having a contractual obligation to do so, provided financial or other support to a previously unconsolidated structured entity and that provision of support resulted in the entity controlling the structured entity, the reporting authority shall disclose an explanation of the relevant factors in reaching that decision"], ["2014-treasury-dec-OLD_complete_v3.txt", " One of the required conditions is that the individual is receiving a guaranteed minimum pension income of 12,000 a year"], ["2014-treasury-dec-PN_February_2014_II.txt", " The Bank also undertakes foreign exchange operations to intervene in support of its monetary policy objective"], ["2014-treasury-dec-Personal_Allowance_for_2015-16.txt", " Section 36 of ITA provides the income tax personal allowance for those born after 5 April 1938 but before 6 April 1948"], ["2014-treasury-dec-ENFORCEMENT_BY_DEDUCTION_FROM_ACCOUNTS.txt", " This power can only be used to recover debts of more than 1,000, and is subject to a number of statutory safeguards"], ["2014-treasury-dec-help_to_buy_mortgage_guarantee_quarterly_statistics_020914.txt", "  Introduction  2  Help to Buy mortgage guarantee  2  Monthly figures  3  Property value  3  Property type  5  Borrowers  6  Country and regional breakdown  7  Local authority breakdown  8  Background notes  10  Enquiries  11  Statistical enquiries HelpToBuyMortgageGuara nteeStatisticshmtreasury"], ["2014-treasury-dec-ias_16_guidance_categories_contained_in_the_road_network.txt", " In general a link covers from a major junction on the trunk road to the next major junction they can be of any length"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", " Student loans are held at amortised cost"], ["2014-treasury-dec-Carbon_price_floor_-_fossil_fuels_in_CHPs.txt", " Insofar as a CHP achieves the efficiency threshold set by the CHPQA, duty on fuel can be reclaimed"], ["2014-treasury-dec-FRAB__120__03_-_Annex_A__ITC_and_WG_Report.txt", " IFRS 10 application guidance is clear that rights can be substantive, even though the ability to exercise those rights is contingent"], ["2014-treasury-dec-Payment_systems_regulator_IA.txt", " This is particularly important in the context of the current economic climate and the Governments\u2019 aim to stimulate growth"], ["2014-treasury-dec-Partnerships_Mixed_membership_partnerships__Alternative_investment_fund_managers__Transfer_of_assets___income_Streams_through_partnerships.txt", " They also apply to foreign entities that are treated as partnerships for the purposes of UK Income and Corporation Tax"], ["2014-treasury-dec-supplementary_estimates_and_new_estimates_2013_14_120214_correction.txt", "  Income arising from  Pension contributions, inward transfer values, employer contributions relating to the Compensation for Premature Retirement Scheme, from or in respect of persons engaged in health services or in other approved employment"], ["2014-treasury-dec-FSCS_annual_report_2014_web.txt", " The Risk Committee reviewed the process by which risks are managed"], ["2014-treasury-dec-37630_Budget_2014_Web_Accessible.txt", "154 VED administrative simplification  As announced at Autumn Statement 2013, the government will introduce legislation to reduce tax administration costs and burdens by making the following changes with effect from 1 October 2014   motorists will be able to pay their VED by direct debit annually, biannually or monthly, should they wish to do so"], ["2014-treasury-dec-supplementary_estimates_and_new_estimates_2013_14_120214_correction.txt", " Income arising from Accruing Superannuation Liability Charges ASLCs and scheme members' pension contributions"], ["2014-treasury-dec-39796_Cm_8847_Print_Ready.txt", " The British Business Bank will improve the information on business finance available to SMEs in the market"], ["2014-treasury-dec-Amendments_11-14.txt", "1  NOTICES OF AMENDMENTS Monday 23 June 2014 CONSIDERATION OF BILL Mr Chancellor of the Exchequer 11  Schedule 6, page 273, line 29, at end insert 139A1 Section 94A of ITTOIA 2005 costs of setting up SAYE option scheme or CSOP scheme is amended as follows"], ["2014-treasury-dec-140808_Housing_Zones_Prospectus.txt", "  Management and Monitoring 37"], ["2014-treasury-dec-Notice_Central_African_Republic_250221.txt", " Non-media enquiries about the sanctions measures themselves should be addressed to sanctionsfcdo"], ["2014-treasury-dec-freedom_and_choice_in_pensions_web_210314.txt", " It is time for a bold, modern and progressive reform"], ["2014-treasury-dec-IFRS_9_Financial_Instruments_-_public_sector_application_guidance__Decem....txt", "6  Financial assets and financial liabilities are recognised when an entity becomes a party to the contractual provisions of the instrument, subject to IFRS 9 paragraphs B3"], ["2014-treasury-dec-Final_IA_-_ring-fencing_and_depositor_preference.txt", " This IA covers the Governments implementation of the following ICB recommendations, which will be delivered through the Bill Ring-fencing of core deposits - that is individuals and SME deposits - from excluded wholesale banking activities"], ["2014-treasury-dec-FSCS_annual_report_2014_print.txt", " They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities"], ["2014-treasury-dec-OOTLAR_19_March_2014__1_.txt", " The average annual household bill is expected to fall by 15 in 2018-19"], ["2014-treasury-dec-2-local-welfare-provision-review-nov-2014.txt", " We received 106 replies to the questionnaire 71 of the total that received funding"], ["2014-treasury-dec-39796_Cm_8847_Print_Ready.txt", " Amendments will be considered to address any perverse effects and minimise administrative burdens"], ["2014-treasury-dec-OLD_complete_v3.txt", " Venture Capital Schemes Social Investment Tax Relief SITR"], ["2014-treasury-dec-44695_Autumn_Statement__Print_ready_.txt", "  3  Where costings do not extend to 2015-16, they have been grown in line with general inflation in the economy"], ["2014-treasury-dec-Extension_of_Ring_Fence_Expenditure_Supplement.txt", " This adjusts the ring fence pool following the initial 6 claims, or if later, 5 December 2013"], ["2014-treasury-dec-10459.Consolidated_Fund.for_web.txt", "50 per cent, determined by the Own Resources Decision on financing the EU budget note 5"], ["2014-treasury-dec-PU1738_print_CMYK.txt", "21 There is normally a time lag between payment to beneficiaries and settlement of claims by the EU"], ["2014-treasury-dec-Letter_from_the_Chancellor_of_the_Exchequer_to_the_Governor_of_the_Bank_of_England_MPC_19032014.txt", " As also noted in my remit letter to the Financial Policy Committee, I share the Bank\u2019s view that the Financial Policy Committee\u2019s macroprudential tools, together with the microprudential supervision of the Prudential Regulation Authority and Financial Conduct Authority, are the first line of defence against risks to financial stability"], ["2014-treasury-dec-Wales_Bill_-_Explanatory_Notes_-_Report_Stage_-_Welsh_Language_Version_10_6_14_pdf.txt", "  Mae is-adran 12 yn diwygio adran 7 o Ddeddf Rheoli Trethi 1970 DRhT 1970"], ["2014-treasury-dec-government_financial_reporting_manual_201314.txt", "6 The proceeds of realisations of confiscated, seized and forfeited property go to the Consolidated Fund and are usually not for the benefit of the collecting entity concerned"], ["2014-treasury-dec-Partnerships_Mixed_membership_partnerships__Alternative_investment_fund_managers__Transfer_of_assets___income_Streams_through_partnerships.txt", " On 1 May 2015, each unit in the hedge fund is worth 1 on 1 May 2016 it is worth 1"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", "  In section 2A power to amend definitions, in subsection 1, after paragraph b insert ba aqua methanol"], ["2014-treasury-dec-39796_Cm_8847_Accessible.txt", "2 With the Treasury\u2019s support, the Royal Household ran the Reserve down in 2012-13, when grant was tight and there were the special expenses of the Diamond Jubilee"], ["2014-treasury-dec-PU1616_OTS_employee_benefits_final_report.txt", " the fact that NICs are calculated on a weekly and non-cumulative basis and income tax is calculated on an annual and cumulative basis"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " This applies where the final result of a dispute, whether by agreement or by final decision of a court or tribunal, is to allow some or all of the amounts that had originally been surrendered or which could have been surrendered but for the issue of an APN as group relief"], ["2014-treasury-dec-FRAB__119__08_-_Annex_G4_-_MAGENTA_PENSION_SCHEME_2013-14.txt", " This statement, and its supporting notes, show outturn against Estimate in terms of the net resource requirement and the net cash requirement"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", "  Budget 2014  3763006RedBookChap 2B"], ["2014-treasury-dec-EEA_Accounts_2013-14_-_print.txt", " In the case of derivatives contracts, exposure is measured as the marked-to-market value plus an estimate of the potential future exposure calculated using a parametric approach, volatility and correlation data"], ["2014-treasury-dec-FRAB__120__02_-_IFRS_13_-_Appendix_B.txt", "  UNCLASSIFIED  Page 3 of 23  UNCLASSIFIED Appendix B  Illustrative Exposure Draft 3 April 2014  FRAB 120 02  PROPOSED AMENDMENTS TO THE GOVERNMENT FINANCIAL REPORTING MANUAL FReM Contents Introduction "], ["2014-treasury-dec-44695_Autumn_Statement__Print_ready_.txt", " In June 2013, recognising the need for continued investment in Britain\u2019s infrastructure, the government set out a pipeline of public funding worth over 100 billion over the next Parliament"], ["2014-treasury-dec-Wales_Bill_-_Impact_Assessment_-_Report_Stage_-_Welsh_Language_Version_10_6_14_pdf.txt", " Disgrifir y broses adrodd ffurfiol ar weithrediad y mesurau ariannol yng nghymal 22 y Bil"], ["2014-treasury-dec-PU1616_OTS_employee_benefits_final_report.txt", " An example is our longer term recommendation to look at applying Class 1 National Insurance to all employee remuneration whether cash or benefits in kind"], ["2014-treasury-dec-survivor-benefits-in-occupational-pension-schemes-annex-b.txt", " Therefore the breakdown provided below is only an indicative breakdown of the total cost by scheme"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", "  National Minimum Wage 1"], ["2014-treasury-dec-Govt_NC13_and_NS_5_pension_flexibility_further_amendments.txt", "  Background to the measure This measure was announced at Budget 2014"], ["2014-treasury-dec-44369_Cm_8958_accessible.txt", " In September 2013, the Government Major Projects Portfolio consisted of 199 major projects covering a wide range of activities, from transforming how departments do their work to building ships and motorways"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " Subsections 13 and 14 provide that where the new securities remain forfeitable more than 5 years after the acquisition of the old securities, the forfeiture restriction is treated as having been removed five years after the acquisition of the old securities, so that a chargeable event occurs at that time"], ["2014-treasury-dec-OOTLAR_19_March_2014__1_.txt", " The Government will consult on the detail of the relief"], ["2014-treasury-dec-government_financial_reporting_manual_201314.txt", " 16 Other requirements "], ["2014-treasury-dec-131217_Letter_and_annexes_from_Govt_Actuary_to_HMT_2.txt", " However, this clearly does not obviate the overarching principle that the results of any individual valuation should provide as accurate an assessment of contribution rates as is possible at that time within the ranges implied by best estimates, so that the costs of employing people can be properly taken into account by their employers"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", " We are increasing and improving our engagement with stakeholders, from thinktanks and others with external expertise on specific areas of interest to ministers, to members of the public with opinions and suggestions in our policies"], ["2014-treasury-dec-PN_April_2014.txt", " The government\u2019s Statistical Releases, including this one, and financial reports, contain relevant information for this analysis"], ["2014-treasury-dec-FRAB__120__02_-_IFRS_13_-_Appendix_B.txt", "32 Non-operational heritage assets should be valued subject to the requirements set out in paragraphs 7"], ["2014-treasury-dec-FRAB__120__07_-_Annex_C_-_FT_ARM_14-15.txt", " These transactions are set out in the following table  Transactions not covered by IFRS requirements  Accounting requirements to be applied by NHS foundation trusts  FReM reference  Additional guidance and reference to relevant guidance in this manual  Accounting for value added tax VAT"], ["2014-treasury-dec-PN_January_2014_II.txt", " Users are likely to include UK and foreign research bodies and financial institutions, academics, foreign governments, Credit Rating Agencies, news media organisations, and the general public"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", " Exit payments made following an Employment Tribunal or court order are also included"], ["2014-treasury-dec-Partnerships_Salaried_member_rules.txt", " Instead they have a method of sharing out the anticipated profits"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " New Section 329J makes provision for, and determination of the amount of, a mixed pool of qualifying pre-commencement onshore expenditure and supplement"], ["2014-treasury-dec-FRAB__120__Minutes_of_meeting.txt", " She summarised that the HM Treasury approach had general support with some exceptions, and with this broad consensus the Board will recommend that the HM Treasury approach goes to consultation"], ["2014-treasury-dec-FRAB__119__08_-_2013-14_and_2014-15_FReM_and_illustrative_statements_including_Annexes_A_to_E.txt", " Delete The current text does not interpretation interpret the standard but instead provides general guidance which would apply to any entity adopting IAS 38 for the first time"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", " Finance Bill 2014 29, 30 2"], ["2014-treasury-dec-Final_IA_-_ring-fencing_and_depositor_preference.txt", " The sections below discuss the costs and benefits of proceeding with the Bill measures"], ["2014-treasury-dec-SDPR_Update_September_2014___published_as_Clarifications_.txt", " The Reversionary Bonus, Overall Rate of Return bonus, and Interim Rate of Return bonus used to calculate the Total Annuity and Guaranteed Annuity between 2007 and 2010 are shown in Table 6 of Appendix B"], ["2014-treasury-dec-PU1638_policy_costings_bud_2014_with_correction_slip.txt", " An adjustment is made for estimates of new debt accrued each year, modelling the increased debt recovery from applying the measure and the change in the tax credits population as people leave and enter the tax credits system"], ["2014-treasury-dec-FRAB__119__08_-_Annex_I4_-_MAGENTA_PENSION_SCHEME_2014-15.txt", "  2  2014-15  MAGENTA PENSION SCHEME ILLUSTRATIVE PENSION SCHEME STATEMENT  Report of the Managers The Report of the Managers should include information under the following headings, to the extent that they are relevant and not included elsewhere in the Foreword, for example in the Governance Statement"], ["2014-treasury-dec-FRAB__119__08_-_Annex_H_-_2014-15_FReM.txt", "  Monetary gold and IMF Special Drawing Rights 10"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_web.txt", " No member of the Committee or other individual is involved in any decision about their own remuneration"], ["2014-treasury-dec-Treasury_minutes_print.txt", "2 Police collaboration is an important tool for achieving cost savings and for making best use of specialist police services"], ["2014-treasury-dec-scotland_analysis_fiscal_policy_and_sustainability_print.txt", " The Scottish projection for public service pension spending is obtained by scaling the UK projection by the relative size of the pension age population in the UK and Scotland in each year"], ["2014-treasury-dec-SITRAccreditationGuidanceVersion2forpunlicationJan16V2.txt", " In this way, the SPV would maintain its accreditation on a rolling basis it would continue to be an accredited social impact contractor as long as it had no gaps between its 5 call off contracts assuming all other conditions of accreditation remain met"], ["2014-treasury-dec-FSCS_annual_report_2014_print.txt", " Thanks to their focus, they reflect the reliability, credibility, flexibility and visibility of our organisation now and in future"], ["2014-treasury-dec-Scotland_analysis__Fiscal_policy_and_sustainability.txt", " Each finding will be driven by the specifics of the policy examined and the labour market conditions in the countries and regions being analysed"], ["2014-treasury-dec-survivor-benefits-in-occupational-pension-schemes-annex-b.txt", "01bn opposite sex female survivor 4 same sex male survivor to 0"], ["2014-treasury-dec-scotland_analysis_fiscal_policy_and_sustainability_print.txt", " 2009 Money for nothing Universial child care and maternal employment Journal of Public Economics 95"], ["2014-treasury-dec-Modernising_taxation.txt", "  Detailed proposal Operative date This measure will have effect on and after the date of Royal Assent for Finance Bill 2014"], ["2014-treasury-dec-oil_and_gas_fiscal_review_call_for_evidence.txt", "    Extending the production of old fields often entails making significant investment in existing infrastructure to extend their lives"], ["2014-treasury-dec-37630_Budget_2014_Web_Accessible.txt", " The government will review the CPF trajectory for the 2020s, including whether a continued cap on the CPS rate might be necessary, once the direction of reform of the EU Emissions Trading System is clearer"], ["2014-treasury-dec-44369_Cm_8958_print_ready.txt", "  Recommendation implemented"], ["2014-treasury-dec-government_financial_reporting_manual_201314.txt", "  Taxes and duties 13"], ["2014-treasury-dec-Russia.txt", "a 1 Prizrak Battalion Ghost Battalion 2 Prizrak Battalion Ghost Brigade Other Information UK Sanctions List RefRUS0191 Date designated on UK Sanctions List 31122020 UK Statement of ReasonsThe Prizrak Brigade is an armed separatist group which has actively supported actions which undermine the territorial integrity, sovereignty and independence of Ukraine and further destabilise Ukraine"], ["2014-treasury-dec-main_supply_estimates_2014_2015_print.txt", " These are used to offset the payment of benefits"], ["2014-treasury-dec-36048_Cm_8774.txt", " Cash balances are not entirely generated from Exchequer funds and represent necessary working capital and cash set aside for projects or large purchases"], ["2014-treasury-dec-FRAB__119__08_-_2013-14_and_2014-15_FReM_and_illustrative_statements_including_Annexes_A_to_E.txt", " Departments need to establish whether any of the impairment loss is as a result of  Consumption of economic benefit or service potential, or  A change in market price"], ["2014-treasury-dec-10348-Contingencies_fund.for_web.txt", "1  Non-current liabilities The Contingencies Fund\u2019s permanent capital of 1,500,000 has been treated as a long-term liability to the Consolidated Fund"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " This is because the instrument has to come into force on 1 April 2015 but it could not be made and laid until the amendment made to paragraph 24B of Schedule 6 to the Finance Act 2000 by section   of the Finance Act 2015 c"], ["2014-treasury-dec-PU1738_print_CMYK.txt", " These changes neutralise for the UK all changes to own resources decisions since 1985, resulting in a total UK contribution to the EU budget as if the pre-1985 financing system were still in force"], ["2014-treasury-dec-freedom_and_choice_in_pensions_print_210314.txt", " Nowhere is this more important than in saving for a pension and planning for retirement"], ["2014-treasury-dec-10460-001_National_Loans_Fund_Account.for_web.txt", " Undated gilts do not have a contractual maturity date and so coupon payments on them currently 88 million per annum are not included in the table below"], ["2014-treasury-dec-PESA_2014_-_print.txt", "17 above    the pensions element of the non-cash items line in Table 1"], ["2014-treasury-dec-Partnerships_Salaried_member_rules.txt", "2 What is the issue In deeming all individual LLP members to be self-employed, the existing tax rules go further than simply aligning their status with that of individuals in a traditional partnership"], ["2014-treasury-dec-elps_annex_final.txt", "  Past Loss is the loss attributable to premiums paid from when the policy commenced up to and including the End Date"], ["2014-treasury-dec-FRAB__119__08_-_Annex_F_Chapter_05_Form_and_content__2013-14.txt", " Chapter 5, Page 2  Issue 1  FINANCIAL REPORTING MANUAL 2013-14  FORM AND CONTENT OF ANNUAL REPORT AND ACCOUNTS  to the annual report described above"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " However, while this process continues, the government is obliged to suspend the exemptions in question under Article 1083 of the Treaty on the Functioning of the European Union"], ["2014-treasury-dec-Partnerships_Mixed_membership_partnerships__Alternative_investment_fund_managers__Transfer_of_assets___income_Streams_through_partnerships.txt", " A has a small investment in X Plc as part of a share portfolio"], ["2014-treasury-dec-spend04_sciencedoc_1_090704.txt", " With growing global competition for, and mobility of, capital investment and human talent, this is an increasingly pressing issue for UK economic policy"], ["2014-treasury-dec-guidance_on_asset_valuation.txt", " Where the alternative site forms part of an entity\u2019s relocation plans, this should be disclosed in the accounting policies note"], ["2014-treasury-dec-EU_finances_2014_final.txt", " For more details on the rebate system please see the glossary of this document"], ["2014-treasury-dec-main_supply_estimates_2014_2015_web.txt", " In discharging these responsibilities, particular regard is given to - observing any accounting and disclosure requirements including any Accounts Direction and applying suitable accounting policies on a consistent basis - making judgements and estimates on a reasonable basis - stating whether applicable accounting standards, as set out in the Financial Reporting Manual FReM, or an organisation\u2019s version of it, have been followed, and explain any material departures in the accounts and - preparing the accounts on a going concern basis"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " New section 202C 6 provides that a reference to a member of the club includes a reference to a person connected to a member"], ["2014-treasury-dec-AS2014_distributional_analysis_final.txt", " 2 In the absence of knowing how the previous government would have responded to this announcement it is assumed the RPI would have continued to be used, which has implications for the modelled household impacts in this analysis"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_web.txt", " We also discussed what he wanted to do with the money, and touched on benefits too  he wasn\u2019t badly affected yet, but if he does start to have problems he will know more about his potential entitlements and how to access further information on our website"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", "55 To support the important role that higher education plays in economic development and to strengthen the UK\u2019s strategic partnerships with emerging markets, the government will triple the number of Chevening Scholarships from 2015-16"], ["2014-treasury-dec-PESA_2014_-_print.txt", " By convention it is treated in PESA as locally financed central government expenditure"], ["2014-treasury-dec-45502_Cm_8988_Print.txt", "2 The move from the Renewables Obligation to the CFD will provide better value for consumers"], ["2014-treasury-dec-PU1643_Charter_budget_responsibility_update_web.txt", "30 The cap is considered to have been breached either   if spending within its scope is forecast to increase above the level of the cap in any year in which it applies, as a result of discretionary policy action or    if spending is forecast to increase above the margin in any year where the cap applies, for any reason"], ["2014-treasury-dec-EMB_expenses_and_hospitality_received_Jul-Sept_2013.txt", "00  Roehampton  Official meetings  6"], ["2014-treasury-dec-PN_March_2014_II.txt", "6  Statistical Release UK official holdings of international reserves March 2014  Date 3 April 2014 Coverage United Kingdom Theme The Economy Underlying data is produced on behalf of HM Treasury by the Bank of England  This monthly press notice shows details of movements in March in the UK\u2019s official holdings of international reserves, which consist of gold, foreign currency assets and International Monetary Fund assets"], ["2014-treasury-dec-PU1666_Help_to_Buy_mortgage_guarantee_scheme_quarterly_stats.txt", " The scheme compensates participating mortgage lenders for a portion of net losses suffered in the event of repossession"], ["2014-treasury-dec-Wales_Bill_Command_Paper_-_English.txt", " The costs that would be charged to the Welsh Government would be the additional sometimes referred to as the marginal\u2019 costs of implementing the Welsh rate"], ["2014-treasury-dec-Abolition_of_the__8_500_threshold_for_benefits_in_kind.txt", " Clause X provides a new exemption from income tax where an employed home care worker is provided with board andor lodging in the home of the person that they are caring for"], ["2014-treasury-dec-Greater_Manchester_Agreement_i.txt", " The government will also work with local government and NHS England to give greater certainty about 10  health and care funding settlements"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", " Actual results may differ from these estimates"], ["2014-treasury-dec-10459.Consolidated_Fund.for_web.txt", " Foreign currency translation Monetary assets and liabilities included in notes 10 and 11 to the accounts are reported at the exchange rate prevailing at the year end date of  1"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " DETAILS OF THE CLAUSE 2"], ["2014-treasury-dec-PU1632_Sustainability_Reporting_Guidance.txt", " Organisations should ensure, therefore, that the report is concise and clear in its delivery"], ["2014-treasury-dec-37630_Budget_2014_Web_Accessible.txt", "  Childcare and early years education 1"], ["2014-treasury-dec-survivor-benefits-in-occupational-pension-schemes-annex-a.txt", "  In the 1997 scheme if member in active service on or after 1 April 1997 pension payable for life"], ["2014-treasury-dec-OLD_complete_v3.txt", "  Policy objective The Government wants to maximise the take up of Gift Aid on eligible donations"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", "  5  The first regulations to be made under that subsection may contain provision having retrospective effect if they are made before the end of the tax year 2015-16"], ["2014-treasury-dec-Scotland_analysis__Fiscal_policy_and_sustainability.txt", "2 per cent per year for both the UK and an independent Scotland for each year from 2019-20"], ["2014-treasury-dec-FSCS_annual_report_2014_web.txt", " As part of this re-assessment, the FSCS decided to include the transactions and balances of the classes within the FSCS"], ["2014-treasury-dec-elps_annex_final.txt", "  Personal Investment Plan Review Description 400"], ["2014-treasury-dec-45502_Cm_8988_Print.txt", " The Major Projects Leadership Academy and the Project Leadership Programme provide another important mechanism for sharing learning from past experience"], ["2014-treasury-dec-Public_Spending_Statistics_methodology.txt", "1 resource and capital elements of Departmental Expenditure Limits and Annually Managed Expenditure by departmental group PESA 2014, Tables 1"], ["2014-treasury-dec-elps_annex_final.txt", " If there is a commutation indicator on the policy and there has been a death and no commutation payment was made then it is assumed there was not a commutation option on the policy, otherwise the indicator given in the data is used"], ["2014-treasury-dec-banking_reform_impact_assessment_05072014.txt", " The previous IA estimated that reducing the probability of future crises by 10 and severity of future crises by 15 would produce an annual benefit equivalent to 0"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " Subsections 5, 6 and 7 set what happens where a participating group or entity is named in an annual report and what it must do subsequently to become a participating group or entity in a later report"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", "194 The government believes that ATED and the associated measures can discourage the use of corporate envelopes to invest in high value UK housing which is left empty or underused while avoiding paying tax"], ["2014-treasury-dec-Diverted_Profits_Tax.txt", "  5  It does not matter whether the tax reduction results from the application of different rates of tax, the operation of a relief, the exclusion of any amount from a charge to tax, or otherwise"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", "  Incidents, the disclosure of which would in itself create an unacceptable risk of harm, may be excluded in accordance with the exemptions contained in the Freedom of Information Act 2000 or may be subject to the limitations of other UK information legislation"], ["2014-treasury-dec-The_Public_Service_Pensions__Valuations___Employer_Cost_Cap__Amendment__Directions_2014__August_2014_.txt", " Citation and entry into force 1"], ["2014-treasury-dec-FSCS_annual_report_2014_web.txt", " Having taken an assignment of these customers\u2019 rights, FSCS has been pursuing claims in the estates of various Lehman entities across the world, including in Germany, the US and the UK"], ["2014-treasury-dec-FRAB__119__08_-_Annex_H_-_2014-15_FReM.txt", " In such cases, the Management Commentary should provide summarised information with adequate cross-references to the other documents  c  S"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", "9  Discount to market price of shares ahead of the sale   3"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_web.txt", " We also discussed the home-buying process and we explained the fees that could be involved and the costs involved in running a home"], ["2014-treasury-dec-PU1616_OTS_employee_benefits_final_report.txt", "46 Although the employer choice\u2019 route is our natural inclination, we are mindful of the implications for HMRC\u2019s controls and risk management"], ["2014-treasury-dec-37630_Budget_2014_Web_Accessible.txt", " Unsecured household debt as a percentage of household disposable income has fallen from a pre-crisis peak of 42 in the first quarter of 2007 to 28 in the third quarter of 2013"], ["2014-treasury-dec-PU1624_final__web_.txt", "6 Following the 2010 Spending Review, ALBs were set Administration budgets these should be scored in the same way as the department\u2019s own Administration budgets"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", "  RESOLUTION 79  FINANCE BILL 2014 CLAUSE 113 SCHEDULE 22  8"], ["2014-treasury-dec-FRAB__119__08_-_Annex_H_-_2014-15_FReM.txt", "14 The Treasury or, where appropriate, sponsor department will issue an accounts direction to each entity producing a Trust Statement the format will be defined in the accounts direction"], ["2014-treasury-dec-supplementary_estimates_and_new_estimates_2013_14_120214_correction.txt", " Recognition of funding from OGDs Section E offset by increased expenditure for Committee on Climate Change on Section I  -3,000,000  -143,000  xvi"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " New section 55E provides that an individual cannot have more than one tax reduction or election for a tax year"], ["2014-treasury-dec-PN_April_2014.txt", "pdf Data on many other countries\u2019 international reserves and foreign currency liquidity are also available on the IMF\u2019s website httpwww"], ["2014-treasury-dec-PU1616_OTS_employee_benefits_final_report.txt", " We do not expect salary sacrifice to become more prevalent if this recommendation is introduced, provided that the requirements for employers to keep records of the expense are sufficiently robust"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_web.txt", " We seconded a colleague to work on the planning for the AiB\u2019s financial health service and we have recently funded the development of a financial capability tool for Scots going through formal insolvency solutions"], ["2014-treasury-dec-FSCS_annual_report_2014_print.txt", "indb 33  03072014 1435  34 FSCS Annual Report and Accounts 201314  Understanding our work FSCS is the UK\u2019s statutory fund of last resort for customers of financial services firms"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", " 7  16\u2003\u2003 Annual report and accounts 2013-14  Open on our project delivery progress 1"], ["2014-treasury-dec-freedom_and_choice_in_pensions_web_210314.txt", " Furthermore, transfers between defined benefit schemes are necessary for the operation of the Public Sector Transfer Club"], ["2014-treasury-dec-Wales_Bill_-_Impact_Assessment_-_Report_Stage_-_Final_10_6_14_pdf.txt", "1m  Best Estimate  Description and scale of key monetised costs by main affected groups\u2019  Assembly Members who are also MPs have their salaries reduced by 23, or 36,000 in 201314"], ["2014-treasury-dec-Scotland_analysis__Fiscal_policy_and_sustainability.txt", " HM Treasury grow the costs underlying these costings by average earnings growth as forecast by the OBR to estimate the cost of the policy over the projection period"], ["2014-treasury-dec-Country_and_Regional_Analysis_November_2014_Combined.txt", " Total public order and safety 4"], ["2014-treasury-dec-FRAB__119__08_-_Annex_H_-_2014-15_FReM.txt", "4 In budgetary terms, certain impairments will score as DEL and others as AME, and departments will enter the type of impairment onto OSCAR using the relevant account code"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", " 18 MarketCIPS UK manufacturing PMI\u2019, Markit, January 2014"], ["2014-treasury-dec-elps_main_doc_final.txt", "13 Sir Johns Chadwicks final report was published on 22 July 2010, along with a letter from his actuarial advisors, Towers Watson, setting out estimates of the loss figures produced at each stage of his methodology"], ["2014-treasury-dec-Administration_of_employee_expenses.txt", " As a consequence of the change, it is expected that some employers whose employees use salary sacrifice on expenses will have a higher secondary Class 1 NICs liability"], ["2014-treasury-dec-Scotland_analysis__Fiscal_policy_and_sustainability.txt", " The policies accounted for in the fiscal calculations include   a lower defence spending budget of 2"], ["2014-treasury-dec-supplementary_estimates_and_new_estimates_2013_14_120214_correction.txt", " Support a sustainable, secure and healthy food supply food labelling and composition policy"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_print.txt", "  37  38  The Money Advice Service Annual Review, Directors\u2019 Report and Financial Statements 201314  Delivering value for money Since we assumed responsibility for improving access to debt advice, the number of face-to-face debt advice sessions delivered by our partners has increased by more than 60 per cent"], ["2014-treasury-dec-SITRAccreditationGuidanceVersion2forpunlicationJan16V2.txt", "  8  PART 2B FURTHER CONDITIONS FOR DEFINED OUTCOMES 21"], ["2014-treasury-dec-20140310_bailin_section48p_order_CONSULTATION_DRAFT_FINAL_FINAL__2_.txt", " 8 In this article relevant period has the meaning given in article 8 relevant sum means such sum as the Bank considers necessary to put the person in the position the person would have been in had the contravention not occurred"], ["2014-treasury-dec-Wales_Bill_-_Impact_Assessment_-_Report_Stage_-_Welsh_Language_Version_10_6_14_pdf.txt", " Byddai atal cynghorwyr rhag eistedd fel ACau yn lleihau\u2019r gronfa o ymgeiswyr talentog sydd ar gael i bleidiau gwleidyddol, a allai arwain at ddirywiad yn safon ACau a etholir i\u2019r Cynulliad ei hun"], ["2014-treasury-dec-PU1624_final__web_.txt", "  Revaluation of Impairments Further Education student loans and Higher Education student loans currently subject to a sale 2  8"], ["2014-treasury-dec-PESA_2014_-_print.txt", "11 Public Corporations are budgeted for on an external finance basis"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_web.txt", "They explained everything in a way I understood"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", "0 million and a contingent liability of 83"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " It provides that, notwithstanding subsection 3, a credit can be brought into account if it arises from tax avoidance arrangements"], ["2014-treasury-dec-OOTLAR_19_March_2014__1_.txt", "  Further advice If you have any questions on accelerated payments, please contact Brian New on 03000 536935 email brian"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_web.txt", "  The position of the Service\u2019s business at year end As at 31 March 2014, the Money Advice Service has exceeded all our published Key Performance Indicators KPIs"], ["2014-treasury-dec-44695_Autumn_Statement__Print_ready_.txt", " Median gross weekly earnings for 18-21 year olds working full-time compared to the median gross weekly earnings of all full-time employees"], ["2014-treasury-dec-FRAB__120__07_-_Annex_C_-_FT_ARM_14-15.txt", "  103a Sch7  Policies applied during the financial year for continuing the employment of, and for arranging appropriate training for, employees who have become disabled persons during the period"], ["2014-treasury-dec-FSCS_annual_report_2014_web.txt", " The payment for A 6,000 goes to FSCS, because the claimant\u2019s rights were assigned to FSCS when compensation was paid"], ["2014-treasury-dec-FRAB__120__02_-_IFRS_13_Fair_Value.txt", " For example, the Government Property Unit GPU was created in 2010 and works across the public sector to deliver savings and to reduce the number of properties in the public sector estate, focusing on the central civil estate i"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " New section 20AAD provides that excise duty shall be charged on a mixture produced by mixing aqua methanol on which duty has been charged at the rate specified in section 6AG3a with a relevant substance as defined in subsection2"], ["2014-treasury-dec-Notes_on_Resolutions_19_March_2014.txt", " Vehicle excise duty rate of six month licence for vehicles subject to HGV road user levy Provides for changes to the rate of a six month vehicle license for vehicles subject to the HGV road user levy, in relation to licenses taken out on or after 1 April 2014"], ["2014-treasury-dec-Public_Service_Pensions_Valuations_and_Employer_Cost_Cap_Directions_2014_archived_version.txt", " 2 In relation to a first valuation of a new public body pension scheme, Part 2 of these Directions applies with the following modifications a in direction 25, A is the value of the liabilities as at the effective date, calculated in accordance with direction 24 b in direction 25, B, C and D are zero c direction 261a does not apply d direction 262a does not apply e directions 271b and c do not apply f directions 28a and b do not apply and g in direction 29, B is zero"], ["2014-treasury-dec-freedom_and_choice_in_pensions_web_210314.txt", " However, the asset mix of those investments would likely differ from the strategies currently pursued by defined benefit schemes"], ["2014-treasury-dec-survivor-benefits-in-occupational-pension-schemes.txt", "4 billion for private sector schemes"], ["2014-treasury-dec-06._2013-14_MAGENTA_PENSION_SCHEME.txt", "2  Annually Managed Expenditure - Resource  2"], ["2014-treasury-dec-FRAB__120__07_-_Annex_C_-_FT_ARM_14-15.txt", " Except where noted otherwise below, all cash flows must be discounted using the short- medium- andor long-term real discount rates published by HM Treasury for the financial year"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", "8bn  Notes 1 Other loans and advances are stated net of 41"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", " To view this licence, visit www"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " It remains an accurate summary of the impacts that apply to this statement"], ["2014-treasury-dec-PU1616_OTS_employee_benefits_final_report.txt", " This will ensure that HMRC can still monitor which employees are receiving larger benefits for the purposes of state benefits and reliefs which may otherwise be available to them"], ["2014-treasury-dec-Scotland_analysis__Fiscal_policy_and_sustainability.txt", " Direct effects of independence are then included to give the starting economic and fiscal position under independence"], ["2014-treasury-dec-Public_Spending_Statistics_July_2014_consolidated_revised.txt", " PUBLIC SECTOR EXPENDITURE ON SERVICES BY SUB-FUNCTION 5"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", "  3  The mismatch condition is that a in connection with the supplies of goods or services mentioned in subsection 1b or in connection with those supplies and other supplies, arrangements are in place as a result of which provision is made or imposed as between the foreign company and another person A by means of a transaction or series of transactions the material provision, b the participation condition is met in relation to the foreign company and A see section 5, c the material provision results in an effective tax mismatch outcome as between the foreign company and A see section 6, d the insufficient economic substance condition is met see section 7, e the foreign company and A are not both small or medium-sized enterprises, and f the material provision is not an excluded loan relationship see subsection 6"], ["2014-treasury-dec-Public_Spending_Statistics_July_2014_consolidated_revised.txt", " Environment protection 6"], ["2014-treasury-dec-OOTLAR_19_March_2014__1_.txt", " Revised guidance and legislation on the salaried member rules were published on 21 February and 7 March respectively"], ["2014-treasury-dec-budget_2014_data_sources.txt", "4 of Budget 2014 Debt interest data taken from the OBR\u2019s March 2014 Economic and fiscal outlook\u2019  Chart B"], ["2014-treasury-dec-main_supply_estimates_2014_2015_web.txt", " This Estimate provides for expenditure for the Office of Rail Regulation ORR"], ["2014-treasury-dec-Russia.txt", " Currently a Member of the Federation Council"], ["2014-treasury-dec-main_supply_estimates_2014_2015_web.txt", " Identity management passports"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", " 20133187 together known as the departmental group\u2019, consisting of the department and sponsored bodies listed at note 1"], ["2014-treasury-dec-BRRD_impact_assessment_revised.txt", "  What policy options have been considered, including any alternatives to regulation Please justify preferred option further details in Evidence Base  This Directive ensures authorities have the necessary tools and powers to intervene before problems occur to maintain stability"], ["2014-treasury-dec-130731_Final_IA_-_SAR_for_PSSs_Signed.txt", " There would be costs associated with the SAR if it was executed, i"], ["2014-treasury-dec-OLD_complete_v3.txt", "  Detailed proposal Operative date This measure will have effect in time to apply to the forestalling restrictions ahead of the 2016 Budget"], ["2014-treasury-dec-Treasury_minutes_print.txt", " Model settlement agreements for new academies now make it absolutely clear that compromise agreements cannot be used to prevent whistleblowing"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", "3 billion reducing the net expense"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", "indd 17  17  18032014 2245  revised up its business investment growth forecast in 2014 from 5"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", " The Department of Health is the actual or potential defendant in a number of actions regarding alleged clinical negligence"], ["2014-treasury-dec-37630_Budget_2014_Web_Accessible.txt", " This will eliminate the two highest rates of APD charged on flights to 55  International Education Global Growth and Prosperity\u2019, HM Government, July 2013"], ["2014-treasury-dec-FRAB__120__07_-_Annex_C_-_FT_ARM_14-15.txt", " Application and interpretation 1 These Directions apply to NHS foundation trusts in England"], ["2014-treasury-dec-PESA_2014_-_print.txt", "5 Unemployment of which personal social services of which other unemployment benefits 10"], ["2014-treasury-dec-44369_Cm_8958_print_ready.txt", "2 MPA made significant improvements this year in reducing the number of exemptions from releasing project data and will continue to validate all future exemptions rigorously"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", "71 Employee ownership  As announced at Budget 2013, the government will introduce a package of tax reliefs to support the employee ownership sector"], ["2014-treasury-dec-PU1638_policy_costings_bud_2014_with_correction_slip.txt", "  19  Seed Enterprise Investment Scheme and Capital Gains Tax reinvestment relief make permanent Measure description The Seed Enterprise Investment Scheme SEIS was introduced in April 2012"], ["2014-treasury-dec-131217_Letter_and_annexes_from_Govt_Actuary_to_HMT_2.txt", " I intend to consult you on a further draft of these Directions, taking account of your response to this letter and stakeholder comments, for final, formal, consultation before these Directions are made"], ["2014-treasury-dec-FSCS_annual_report_2014_print.txt", " FSCS is responsible for setting the remuneration for executive directors"], ["2014-treasury-dec-elps_main_doc_final.txt", " See ICELP, 21 January 2011, "], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " 9, Schedule 4, part 3, paragraphs 49 and 54, the Finance Act 2000 c"], ["2014-treasury-dec-OLD_complete_v3.txt", " As announced at Autumn Statement, additional resources will be introduced from April 2015 within HMRC to create a flexible, national team further targeting Large Businesses who avoid tax"], ["2014-treasury-dec-PU1616_OTS_employee_benefits_final_report.txt", " Currently some employers do obtain P11D dispensations with a view to implementing salary sacrifice schemes for travel and subsistence"], ["2014-treasury-dec-off-payroll_review.txt", "  3  The disclosure requirements can be found in Annex 8 of the NHS Foundation Trust Annual Reporting Manual 201314\u2019 and follow a similar format to the data collection template used by HSCIC in undertaking the first monitoring exercise"], ["2014-treasury-dec-FRAB__120__07_-_Annex_C_-_FT_ARM_14-15.txt", " Where the IASB has issued amendments to standards, NHS foundation trusts should apply those amendments in accordance with the applicable timetable, but should not seek to early-adopt any changes"], ["2014-treasury-dec-budget_2014_data_sources.txt", "  37  2  Budget policy decisions  Table 2"], ["2014-treasury-dec-04._2013-14_AGENCY_PINK.txt", " The accounting policies contained in the FReM apply International Financial Reporting Standards IFRS as adapted or interpreted for the public sector context"], ["2014-treasury-dec-scotland_analysis_fiscal_policy_and_sustainability_print.txt", " In the absence of more detail about the policy, it is assumed that APD in an independent Scotland would be halved across all bands of flights from Scottish airports"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", "1 billion from the previous year\u2019s value of 38"], ["2014-treasury-dec-AS2014_distributional_analysis_final.txt", "  4  See Review of Range of Prices Statistics Terms of Reference\u2019, UK Statistics Authority, May 2013  9  2  Impact on households  Wider economy 2"], ["2014-treasury-dec-PESA_2014_-_print.txt", "8 RD economic affairs 4"], ["2014-treasury-dec-New_Clause_1.txt", "  3 a  The company\u2019s relevant contractor\u2019s ring fence profits for that period are if for that period there are no qualifying charitable donations made by the company that are allowable under Part 6 charitable donations relief, the company\u2019s contractor\u2019s ring fence profits for that period, or otherwise, so much of the contractor\u2019s ring fence profits of the company for that period as exceeds the amount of the qualifying charitable donations made by the company that are allowable under section 189 for that period"], ["2014-treasury-dec-Govt_NC13_and_NS_5_pension_flexibility_further_amendments.txt", "  Current law Registered pension schemes are tax-advantaged vehicles that encourage saving for retirement"], ["2014-treasury-dec-survivor-benefits-in-occupational-pension-schemes.txt", " They questioned the extent to which specific workforce characteristics were reflected in the cost analysis, including characteristics which might be specific to workforces in different regions"], ["2014-treasury-dec-Scotland_analysis__Fiscal_policy_and_sustainability.txt", "1 per cent in 2016-172    The number of passengers departing from Scottish airports is estimated to be 3 per cent higher as a result of the reduced APD rates3 and    The weighted average rate paid in Scotland in 2016-17 and therefore the distribution of passengers and rates remains the same as in 2012-13"], ["2014-treasury-dec-main_supply_estimates_2014_2015_print.txt", "  The main spending aggregates 3"], ["2014-treasury-dec-Wales_Bill_-_Impact_Assessment_-_Report_Stage_-_Final_10_6_14_pdf.txt", "  BENEFITS m  Total Transition Constant Price  Years  Average Annual  Total Benefit  excl"], ["2014-treasury-dec-Public_Spending_Statistics_July_2014_consolidated_revised.txt", "4 Prisons  4,731  4,969  4,133  4,326  4,064  3"], ["2014-treasury-dec-IFRS_15_Application_Guidance.txt", " However due to the transition approach adopted for IFRS 15, the requirements of IAS 8 28f are not required as it is substituted by the additional disclosures on transition see para 3"], ["2014-treasury-dec-Wales_Bill_Command_Paper_-_English.txt", " The value would then be apportioned across the two transactions on the basis of their relative values"], ["2014-treasury-dec-OOTLAR_19_March_2014__1_.txt", " The Exchequer impact of the increase in the value of the allowance from 1,000 to 1,050 is set out in table 2"], ["2014-treasury-dec-cluster_area_allowance_consultation.txt", "19 Under this approach, if it is agreed with DECC that the criteria of a particular gate are met, there would be an obligation to progress to the next phase"], ["2014-treasury-dec-Tackling_marketed_tax_avoidance.txt", " Paragraph 182 provides that a tribunal may confirm the amount of the penalty charged, or vary it by changing any decision made by HMRC to any other that HMRC has the power to make"], ["2014-treasury-dec-04._2013-14_AGENCY_PINK.txt", " Otherwise, where the agency collects income on behalf of the Consolidated Fund and doesn\u2019t prepare a Trust statement, disclosure should be made in the note in the format below Consolidated Fund income shown in note 6 above does not include any amounts collected by the agency where it was acting as agent for the Consolidated Fund rather than as principal"], ["2014-treasury-dec-FSCS_annual_report_2014_print.txt", " The court also ordered that those potential replacement LCDs take such steps as they may be advised to resolve the claims by settlement discussions or otherwise"], ["2014-treasury-dec-IFRS_16_Application_Guidance_December_2020.txt", "12 IFRS 16 contains detailed guidance around reassessment of the lease liability, and the treatment of lease modifications"], ["2014-treasury-dec-Treasury_minutes_print.txt", " There is close liaison and joint working between the teams"], ["2014-treasury-dec-SITRAccreditationGuidanceVersion2forpunlicationJan16V2.txt", " Regulation 31cii of the Regulations specifies that, as well as pursuing a social andor environmental purpose, the defined outcomes under the contract must meet the further conditions set out in next section of this Guidance - Part 2B further conditions for defined outcomes"], ["2014-treasury-dec-PSS_April_2014.txt", "3 billion in 2012-13, compared to 122"], ["2014-treasury-dec-PU1678_final__1_.txt", " This control may be exercised directly by the resolution authority or indirectly by a person or persons appointed by the resolution authority"], ["2014-treasury-dec-Payment_systems_regulator_IA.txt", " Visa, MasterCard and American Express and the so-called no-party schemes e"], ["2014-treasury-dec-main_supply_estimates_2014_2015_print.txt", "  474  Department for Culture, Media and Sport  Main Estimates, 2014-15  Part III Note D - Explanation of Accounting Officer responsibilities continued In discharging these responsibilities, particular regard is given to - observing any accounting and disclosure requirements including any Accounts Direction and applying suitable accounting policies on a consistent basis - making judgements and estimates on a reasonable basis - stating whether applicable accounting standards, as set out in the Financial Reporting Manual FReM, or an organisation\u2019s version of it, have been followed, and explain any material departures in the accounts and - preparing the accounts on a going concern basis"], ["2014-treasury-dec-OLD_complete_v3.txt", " Amendment will also be made to the SSCR to give effect to these provisions for Class 1 NICs purposes"], ["2014-treasury-dec-help_to_buy_mortgage_guarantee_quarterly_statistics_020914.txt", "  7  Source The Council of Mortgage Lenders data for median total borrower income for house purchases from Q4 2013 to Q2 2014  Help to Buy mortgage guarantee Quarterly Statistics  6  Country and regional breakdowns Table 6 shows the regional distribution of the number of mortgage completions through the scheme in each region of England 8 as well as in the devolved administrations"], ["2014-treasury-dec-FRAB__120__03_-_Accounting_for_Schools_and_Code_Addendum.txt", " This will also maximise the time that these accounts preparers have to change their accounting policies and identify any information requirements needed to comply with the changes"], ["2014-treasury-dec-FRAB__119__09_-_Draft_Code_of_Practice_on_Local_Authority_Accounting_2014-15_with_Annexes.txt", " SI 2012265 the Local Authorities Capital Finance and Accounting Amendment England Regulations 2012"], ["2014-treasury-dec-140808_Housing_Zones_Prospectus.txt", " Funding for the Housing Zone programme will be available over three years 201516, 201617 and 201718"], ["2014-treasury-dec-2902216_ScotlandAnalysis_Conclusion_acc2.txt", " Three of the current Scottish Government\u2019s proposals in Scotland\u2019s Future alone had an estimated additional cost of 1"], ["2014-treasury-dec-FRAB__119__08_-_Annex_G1_-_DEPARTMENT_YELLOW_2013-14.txt", "  The notes on pages aa to zz form part of these accounts  10  2013-14  DEPARTMENT YELLOW ILLUSTRATIVE ACCOUNTS  SOPS3"], ["2014-treasury-dec-main_supply_estimates_2014_2015_print.txt", "  Unquantifiable  1,150,000  Unquantifiable  2,040  IncidentsAccidents Insurance claims for exposure to ionising radiation pursued outside the existing UKAEA insurance scheme"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", " Parliamentary authority limits the overall amount of public money available to the Royal Mint at 50 million"], ["2014-treasury-dec-44695_Accessible.txt", " Finance Bill 2015 35 2"], ["2014-treasury-dec-PU1719_HMT_Science_.txt", " Earlier this year, the British Business Bank announced that it would be extending its Venture Capital Catalyst Fund scheme to provide up to 125 million to increase the availability of later stage venture capital funding to businesses with high-growth ambition"], ["2014-treasury-dec-Fuel_duty_-_aqua_methanol.txt", " 7 and section 136 of, and paragraph 10 of Schedule 5 to, the Finance Act 2008 c"], ["2014-treasury-dec-FRAB__120__03_-_Accounting_for_Schools_and_Code_Addendum.txt", " The report concludes that the balance of control lies with the local authority and thus local authority maintained schools3 should be included in the local authority group boundary"], ["2014-treasury-dec-avoidance_discussion_paper_with_covers_final.txt", " Do you have any views on what steps could be taken to help authorities come together to tackle attempted business rates avoidance 9"], ["2014-treasury-dec-budget_2014_distributional_analysis.txt", "5 This section presents detailed distributional analysis of those changes to the tax and benefit system that are possible to model in detail at a household level within HM Treasury\u2019s tax and benefit microsimulation model"], ["2014-treasury-dec-OLD_complete_v3.txt", " 217  The requirement for certain lump sums death benefits to be paid as authorised payments within a two-year period will be removed"], ["2014-treasury-dec-Final_IA_-_ring-fencing_and_depositor_preference.txt", " Transitional costs 58"], ["2014-treasury-dec-FRAB__120__07_-_Annex_C_-_FT_ARM_14-15.txt", " You may have to trawl through a number of dates until you find your annual report"], ["2014-treasury-dec-45502_Cm_8988_Accessible.txt", "7 Assurance for example, the Major Projects Authority\u2019s project validation reviews at the outset of a new project are now a consistent part of the major project review process"], ["2014-treasury-dec-PU1624_final__web_.txt", " These exceptions are referred to as Consolidated Fund Extra Receipts CFERs and will most likely be the result of one of two scenarios   Where income is in the departmental budget but is not of a type anticipated by the department and so isn\u2019t included in the income ambit and Analysis of Income note    Where departmental income is classed as non-budget by the Treasury but is not of a type to be included in a Trust Statement"], ["2014-treasury-dec-elps_annex_final.txt", "  Because of limitations imposed by the data, the earliest date that a loss calculation can begin is 31 December 1992"], ["2014-treasury-dec-Russia.txt", "a 1 CJSC Interavtomatika\u2019 2 ZAO Interautomatica Address Avtozavodskaya st"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", "7 billion relates to the FSCS share of payments to depositors 2012-13 0"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " No definition is provided for reasonable commercial rate"], ["2014-treasury-dec-frem_accounting_for_business_combinations_under_common_control_guidance.txt", " Ideally, the transferee should aim to complete its due diligence3 work within two months of the date the transferor provides the necessary data opening and closing SoFP etc"], ["2014-treasury-dec-EU_finances_2014_final.txt", " 52012 and 62012  438  EU receipts paid to the UK in 2012 which may have been from the 2011 EU Budget  95  EU receipts paid to the UK in 2013 which may have been from the 2012 EU Budget  -100  UK cash-flow figure adjusted to reflect main differences compared to European Commission\u2019s figure  7,532  European Commission figure for 2011 outturn  7,496  Net difference due to other factors such as exchange rate Source Derived from European Commission\u2019s EU Budget 2012 Financial Report Derived from Office for Budget Responsibility Forecast  34  8,467  36  C  Tables  C"], ["2014-treasury-dec-UK-China_policy_outcomes.txt", " The UK and China welcome the prospects for the global economy to strengthen in 2014, though remain vigilant in the face of important global risks and vulnerabilities"], ["2014-treasury-dec-39796_Cm_8847_Accessible.txt", " The remaining publicly owned banks are excluded because their figures would materially distort the position of the ongoing public sector and the intention is to return them to the private sector"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", "  62  48  HMRC analysis based on Survey of Personal Incomes SPI 2011-12 data and Budget 2014 OBR forecasts"], ["2014-treasury-dec-Notice_Yemen_060421.txt", " Media enquiries about how financial sanctions are implemented in the UK should be addressed to the Treasury Press Office on 020 7270 5238"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " Subsections 1 to 4 amend Schedule 2 of ITEPA to allow future changes to SIP annual limits to be made by Treasury Order"], ["2014-treasury-dec-44369_Cm_8958_accessible.txt", "  Recommendation implemented"], ["2014-treasury-dec-UK_Sovereign_Sukuk_PLC_Offering_Circular.txt", "IMPORTANT NOTICE THIS OFFERING CIRCULAR MAY ONLY BE DISTRIBUTED TO PERSONS WHO ARE OUTSIDE OF THE UNITED STATES"], ["2014-treasury-dec-government_financial_reporting_manual_201314.txt", " It is more specifically about the collection of revenues which by statute or convention are due to the Consolidated Fund and where the entity undertaking the collection is consequently acting as agent rather than principal"], ["2014-treasury-dec-PU1624_final__web_.txt", " At this point, the status of the SFPC as self-financing should also be reviewed as to whether it still fulfils the classification criteria"], ["2014-treasury-dec-STRENGTHENING_PENALTIES_FOR_OFFSHORE_NON_COMPLIANCE.txt", " For inheritance tax, the relevant time\u2019 is the time when the liability for the tax at stake first arises"], ["2014-treasury-dec-main_supply_estimates_2014_2015_web.txt", "  The responsibilities of an Accounting Officer, including responsibility for regularity and propriety of the public finances for which an Accounting Officer is answerable, for keeping proper records and safeguarding assets, are also set out in Chapter 3 of Managing Public Money"], ["2014-treasury-dec-37630_Budget_2014_Web_Accessible.txt", " The net effect is that the baseline, pre-measures, level of TME, from which further Budget 2014 savings are subtracted, is broadly in line with the Autumn Statement 2013 forecast"], ["2014-treasury-dec-UK_Sovereign_Sukuk_PLC_Offering_Circular.txt", " Euroclear and Clearstream, Luxembourg customers are world-wide financial institutions, including underwriters, securities brokers and dealers, banks, trust companies and clearing corporations"], ["2014-treasury-dec-Wales_Bill_-_Impact_Assessment_-_Report_Stage_-_Final_10_6_14_pdf.txt", " The fact that the two rates are designed to operate in the same way may help to reduce costs to business"], ["2014-treasury-dec-Payment_systems_regulator_IA.txt", " This impact assessment is concerned with payment networks in the UK, and how they respond to the changing needs of the UK economy"], ["2014-treasury-dec-37630_Budget_2014_Web_Accessible.txt", "1 The government inherited the largest deficit in post-war history due to the financial crisis of 2008 and 2009 and unsustainable pre-crisis increases in public spending"], ["2014-treasury-dec-FRAB__119__05_-_EPSAS_governance_consultation_paper.txt", " Within the six-pack, Council Directive 201185EU of 8 November 2011 on requirements for budgetary frameworks of the Member States the Budgetary Frameworks Directive recognises the crucial role in EU budgetary surveillance of complete and reliable fiscal data, comparable across Member States"], ["2014-treasury-dec-FSCS_annual_report_2014_print.txt", "indb 67  03072014 1436  68 FSCS Annual Report and Accounts 201314  Modernising our service  Connect programme Our top priority is to provide a responsive and efficient service to people who have lost money as a result of an authorised financial services business failing"], ["2014-treasury-dec-Govt_amdts_42_and_43_BPRA_clause_61__Govt_NC3_and_NS_2_GBER.txt", " DETAILS OF THE AMENDMENT 2"], ["2014-treasury-dec-FRAB__119__08_-_Annex_H_-_2014-15_FReM.txt", " Transactions between a department's budget boundaries in the Statement of Parliamentary Supply will be eliminated in the Statement of Comprehensive Net Expenditure"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", "1 billion 2011-12 60"], ["2014-treasury-dec-FRAB__120__07_-_Annex_C_-_FT_ARM_14-15.txt", " Once the full annual report and accounts have been laid before Parliament, NHS foundation trusts have discretion as to whether they wish to publish the full document locally or a separate strategic report together with supplementary material"], ["2014-treasury-dec-Tackling_marketed_tax_avoidance.txt", " 2 Relevant tax means a income tax, b capital gains tax, c corporation tax, including any amount chargeable as if it were corporation tax or treated as if it were corporation tax, d inheritance tax,  Consultation draft Part 1  Consequences of failing to take account of relevant judicial rulings  e f  3  stamp duty land tax, and annual tax on enveloped dwellings"], ["2014-treasury-dec-FRAB__120__07_-_Annex_C_-_FT_ARM_14-15.txt", " As an employer with staff entitled to membership of the NHS Pension Scheme, control measures are in place to ensure all employer obligations contained within the Scheme regulations are complied with"], ["2014-treasury-dec-PU1624_final__web_.txt", "  31  Cascading Budget Exchange 2"], ["2014-treasury-dec-FSCS_annual_report_2014_print.txt", " In accordance with IFRS, the company has  provided comparative financial information  applied the same accounting policies throughout all periods presented and  retrospectively applied all effective IFRS standards as of 31 March 2014, as required"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", " The increase in liabilities is due in the main to the change in actuarial assumptions used to calculate the pension liability and members\u2019 commutation terms, such as mortality rates and projected salary increases"], ["2014-treasury-dec-44369_Cm_8958_accessible.txt", "2 The Government\u2019s approach to minimising costs and ensuring cost savings are passed on to consumers is embedded in the strategy of mandating an energy supplier-led roll out"], ["2014-treasury-dec-elps_main_doc_final.txt", " In keeping with the Governments commitment to transparency, this document sets out, in detail, the Scheme design for policyholders, Members of Parliament and other interested parties, including  the Scheme rules the Scheme administration and timetable the methodology behind loss and payment calculations the Schemes approach to making payments the details of the queries and complaints procedure and the plans for communicating with policyholders"], ["2014-treasury-dec-FRAB__119__05_-_European_Public_Sector_Accounting_Standards.txt", " It also asks Board members to consider whether they wish for the Board to provide their own formal response to the consultation"], ["2014-treasury-dec-government_financial_reporting_manual_201314.txt", " 2  FINANCIAL REPORTING MANUAL 2013-14  INTANGIBLE ASSETS  7"], ["2014-treasury-dec-FSCS_annual_report_2014_print.txt", " The advising firm time and effort in, you shouldn\u2019t give up"], ["2014-treasury-dec-FRAB_121_minutes.txt", " HM Treasury introduced this paper which provided the Board with early sight of the proposed scope of amendments to the FReM for 2015-16"], ["2014-treasury-dec-44695_Accessible.txt", " Prior to publication of the end-year outturn in the following April, this financing item will only comprise in-year revenue to date from coinage"], ["2014-treasury-dec-36048_Cm_8774.txt", "2 The resulting policy for central NHSE and therefore CSUs is that commercial bank accounts will not be used"], ["2014-treasury-dec-OOTLAR_19_March_2014__1_.txt", "  Operational impact m  The operational impact on HM Revenue  Customs will be insignificant"], ["2014-treasury-dec-Fact_sheet_template_-_10__tax_9.txt", "Cutting the 10 tax rate on savings income The government announced at Budget 2014 that from April 2015, it is abolishing the 10 starting-rate\u2019 of tax for savings income and replacing it with a new 0 rate, to provide further support for the lowest earners"], ["2014-treasury-dec-PU1616_OTS_employee_benefits_final_report.txt", " Whether Class 1 or Class 1A NICs should apply to a benefit may impact upon whether an employer would find it easier to payroll"], ["2014-treasury-dec-OOTLAR_19_March_2014__1_.txt", " In addition this measure is likely to increase the attractiveness of the UK Asset Management industry"], ["2014-treasury-dec-PU1667_Tax-Free_Childcare__consultation_on_childcare_account_provision.txt", " The tax exemption for workplace nurseries will remain"], ["2014-treasury-dec-IFRS_16_Application_Guidance_December_2020.txt", "10 IFRS 16 also requires the following quantitative disclosures for those elements not captured in the measurement of the right-of-use asset or lease liability, but instead recognised in the Statement of Comprehensive Net Expenditure  depreciation charge for right-of-use assets by class of underlying asset  interest expense on lease liabilities  the expense related to short-term leases excluding leases with a lease term of one month or less  the amount of lease commitments for short-term leases, if the portfolio of short-term leases an entity is committed to at the end of the reporting period is dissimilar to the portfolio of leases for which the short-term lease expense disclosure described above is made  the expense related to leases of low-value assets for which the recognition and measurement exemption is applied excluding short-term leases of low-value assets  the expense related to variable lease payments not included in the measurement of lease liabilities  income from subleasing right-of-use assets  gains or losses arising from sale and leaseback transactions"], ["2014-treasury-dec-government_financial_reporting_manual_201314.txt", " These include relevant local laws, regulations and the entity's governing charter in effect at the date of classification, but not expected future amendments to those laws, regulations or charter"], ["2014-treasury-dec-UK_Sovereign_Sukuk_PLC_Offering_Circular.txt", " See Clearance and Settlement\u2019\u2019 for further details"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " Paragraph 13 of Schedule 8B sets out the second of the five further conditions condition B"], ["2014-treasury-dec-PU1638_policy_costings_bud_2014_with_correction_slip.txt", " Exchequer impact m  Exchequer impact  2014-15  2015-16  2016-17  2017-18  2018-19  -20  -25  -25  -25  -25  Areas of uncertainty The main uncertainty in this costing is the closeness of match between CCA sectors and exempted metallurgical and mineralogical processes"], ["2014-treasury-dec-FRAB__119__05_-_EPSAS_governance_consultation_paper.txt", " The EPSAS Governance framework EPSAS via legislation At the EPSAS conference in May 2013, Eurostat proposed that the legal basis for EPSAS be established in a Framework Regulation anchored on the Treaty and to benefit from the experience of EU macro-level statistical standard setting"], ["2014-treasury-dec-OOTLAR_19_March_2014__1_.txt", " All those that registered an interest were sent questionnaires with a deadline of 15 November 2013 for responses"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " The Annual Tax on Enveloped Dwellings is an annual tax payable by companies, partnerships with a corporate member, and collective investment vehicles which own UK residential property valued at more than 2 million"], ["2014-treasury-dec-government_financial_reporting_manual_201314.txt", " 1 IAS 19 Employee Benefits "], ["2014-treasury-dec-PSS_April_2014.txt", "0 of which DfID funding for capital projects scored in resource DEL 0"], ["2014-treasury-dec-OLD_complete_v3.txt", "  Other impacts  Other impacts have been considered and none have been identified"], ["2014-treasury-dec-PESA_2014_-_print.txt", "4 Family and children of which personal social services of which family benefits, income support and tax credits 10"], ["2014-treasury-dec-Chargeable_gains_roll-over_relief.txt", "  Monitoring and evaluation This measure will be kept under review through communication with affected taxpayer groups"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", "  Where DRC is used as the valuation methodology, entities should normally value a modern equivalent asset in line with the Red Book"], ["2014-treasury-dec-Diverted_Profits_Tax.txt", " Subsection 2 defines the review period as the 12 months starting after the period allowed for payment of the tax by Clause 17, subsection 2"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", " The survey Business Banking Insight is independent, is being delivered by business groups for small businesses, and will provide detailed information on what SMEs think about every aspect of their bank, including a ranking order of banks against key indicators"], ["2014-treasury-dec-44695_Accessible.txt", " Key stage 4  proportion of pupils that achieved 5 A-C including English and Maths in 2014 statistical release ONS Residence based GVA per head R5VN, 2012\u2019, Regional Gross Value Added Income Approach, December 2013 70 ONS Total employment YCJQ, YCJR, all aged 16 and over\u2019 Labour Market Statistics, November 2014 68 69  51  Fairness 1"], ["2014-treasury-dec-FSCS_annual_report_2014_web.txt", "32s  September 2013  October 2013  Pure 107 2"], ["2014-treasury-dec-PESA_2014_-_print.txt", " Net Current Grants Abroad DfID funding for capital projects scored in resource DEL D"], ["2014-treasury-dec-36048_Cm_8774.txt", " The Committee published its report on 29 October 2013"], ["2014-treasury-dec-PU1719_HMT_Science_.txt", " The institute will drive collaborations between academia and industry, to commercialise the UK\u2019s worldleading research in this field"], ["2014-treasury-dec-SDPR_Update_September_2014___published_as_Clarifications_.txt", "5  31121997  01-Jan-98  31-Mar-99  01-Mar-99  31-Mar-99  10"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", "97 There are a number of key assumptions that are used to calculate public service pension liabilities"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " In addition to the exclusions made for State aid purposes, the following are also listed in subsection 1 as excluded dealing in certain types of assets and commodities certain financial activities property development certain subsidised generation or export of electricity and the provision of certain services to another enterprise in common ownership where that enterprise\u2019s trade is excluded"], ["2014-treasury-dec-Govt_NC13_and_NS_5_pension_flexibility_further_amendments.txt", " Where paragraph 1B applies to the lump sum, AC is the total of the sums held, at the time the lump sum is paid, for the purpose of providing the expected pension see paragraph 1B2b, and the market value at that time of the assets held at that time for that purpose"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", "  Subsection 2 inserts new sections 30B, 30C and 30D into the Finance Act FA  3"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", "6 We ended the 2013-14 financial year with a more positive economic outlook than that reported in our 2012-13 annual report"], ["2014-treasury-dec-Russia.txt", " Title Deputy Prime Minister DOB 07111958"], ["2014-treasury-dec-FRAB__119__08_-_Annex_I1_-_DEPARTMENT_YELLOW_2014-15.txt", " Where, exceptionally, an agency or other designated body has given a guarantee, indemnity or letter of comfort and it is significant in relation to the department, details should be noted here"], ["2014-treasury-dec-PESA_2014_-_print.txt", " Total social protection Total Expenditure on Services in England 1  2008-09 outturn  2009-10 outturn  2010-11 outturn  2011-12 outturn  2012-13 outturn  7,680 4,589 3,091 3,213 6 577 14 11,491  8,957 4,781 4,176 3,067 6 563 35 12,628  6,707 3,472 3,235 2,615 5 578 44 9,949  3,897 2,034 1,863 2,160 8 604 2 6,671  4,656 4,000 657 2,046 9 635 10 7,357  85,213 1,118 2,356 88,688  92,289 1,210 2,318 95,817  94,534 1,270 2,142 97,947  95,930 776 2,792 99,498  98,209 482 3,601 102,292  2,624 3,046 57 92 126 49 5,994  2,908 3,214 57 95 116 56 6,446  2,613 3,108 71 78 119 52 6,041  2,490 3,061 105 52 85 50 5,844  2,886 3,049 96 63 105 43 6,243  23,861 4,180 19,681 28,393 254 9,234 313 3,741 13 2,952 68,761  25,009 4,395 20,614 30,633 365 10,497 349 3,411 15 3,418 73,698  25,655 4,412 21,243 31,416 293 13,130 488 3,366 1 2,414 76,764  25,536 4,151 21,385 30,562 220 10,675 215 3,065 9 1,902 72,185  25,651 4,179 21,472 31,201 206 10,962 231 3,105 10 1,391 72,756  20,808 27,964 6,385 21,580 70,640 8,120 62,519 825 23,816 5,805 18,012 2,959 2,959 16,694 17,324 499 16,826 4,302 164,524 409,911  22,131 30,208 6,871 23,337 75,315 8,426 66,888 794 24,842 6,430 18,412 4,651 4,651 19,444 20,341 404 19,937 5,546 181,141 443,588  22,182 31,726 6,862 24,864 78,008 8,238 69,770 803 24,423 6,547 17,876 4,301 4,301 20,881 21,797 535 21,262 5,211 187,150 447,861  23,086 34,471 8,331 26,140 82,367 7,841 74,526 757 23,524 6,468 17,056 4,644 4,644 21,713 23,302 447 22,854 4,016 194,792 444,402  23,258 36,429 8,246 28,183 88,367 7,977 80,390 751 22,064 6,600 15,465 4,887 4,887 22,603 25,122 436 24,686 3,754 203,977 456,235  The level of detail required for COFOG level 2 is not yet available in England and Wales"], ["2014-treasury-dec-main_supply_estimates_2014_2015_print.txt", " The following individuals are responsible for the expenditure within this Estimate Accounting Officer  Keith Bristow QPM  Keith Bristow QPM has personal responsibility for the proper presentation of the department's resource accounts and their transmission to the Comptroller  Auditor General, and is also responsible for the use of public money and stewardship of assets"], ["2014-treasury-dec-OOTLAR_19_March_2014__1_.txt", "30 Direct recovery of debts  Legislation will be introduced to allow HMRC to recover tax and tax credit debts of 1,000 or more directly from taxpayer accounts, subject to rigorous safeguards"], ["2014-treasury-dec-44369_Cm_8958_print_ready.txt", "ukgovernmentuploadssystemuploadsattachmentdatafile430427224-gov-resp-sm-consumer-engagement"], ["2014-treasury-dec-Diverted_Profits_Tax.txt", " Subparagraph 2 introduces subparagraphs 3 to 5, which modify the application of Chapter 6 of Part 22 of CTA 2010 in relation to diverted profits tax"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", "2  Credit risk arising from financial interventions  HM Treasury is exposed to credit risk through schemes entered into by the Government"], ["2014-treasury-dec-Modernising_the_taxation_of_corporate_debt_and_derivative_contracts.txt", " If you have any questions about this change, or comments on the legislation, please contact Richard Daniel on 03000 569408 email richard"], ["2014-treasury-dec-oil_and_gas_fiscal_review_call_for_evidence.txt", "5 In recent years opportunities in the UK and UKCS have become more varied, with developments involving quite different geology, technology and infrastructure"], ["2014-treasury-dec-supplementary_estimates_and_new_estimates_2013_14_120214_correction.txt", "  348  The National Archives  Supplementary Estimates, 2013-14  Part II Changes Proposed '000 Net Resources Present  Net Capital  Changes  Revised  Admin  Prog  Admin  Prog  Admin  Prog  1  2  3  4  5  6  Present  Changes  Revised  7  8  9  Spending in Departmental Expenditure Limits DEL Voted Expenditure 9,619  26,844  -800  -800  8,819  26,044  1,670  650  2,320  -800  -800  8,819  26,044  1,670  650  2,320  -800  -800  650  -800  -800  650  -800  -800  650  -  -  -  Of which  A The National Archives DEL 9,619  26,844  -  Total Spending in DEL  Total for Estimate Of which Voted Expenditure Non Voted Expenditure  '000 Present Plans  Net Cash Requirement  32,273  Changes  -950  Revised Plans  31,323  349  The National Archives  Supplementary Estimates, 2013-14  Part II Revised subhead detail including additional provision '000 Revised Plans Resources  Capital  Administration  Programme  Gross  Income  Net  Gross  Income  Net  Gross  Income  Net  1  2  3  4  5  6  7  8  9  Spending in Departmental Expenditure Limits DEL Voted expenditure 8,969  -150  8,819  36,894  -10,850  26,044  2,320  -  2,320  8,819  36,894  -10,850  26,044  2,320  -  2,320  8,819  36,894  -10,850  26,044  2,320  -  2,320  -  -  -  Of which A The National Archives DEL 8,969  -150  -  Total Spending in DEL 8,969  -150  Spending in Annually Managed Expenditure AME Voted expenditure -  -  -  -40  -  -40  -  -40  -  -40  -  -  -  -  -  -40  -  -40  -  -  -  -150  8,819  36,854  -10,850  26,004  2,320  -  2,320  -150  8,819  36,854  -10,850  26,004  2,320  -  2,320  -  -  -  -  -  -  -  -  Of which B The National Archives AME -  -  -  Total Spending in AME -  Total for Estimate 8,969  Of which Voted Expenditure 8,969 Non Voted Expenditure -  350  The National Archives  Supplementary Estimates, 2013-14  Part II Resource to cash reconciliation  '000 Present Plans  Net Resource Requirement  Changes  Revised Plans  36,423  -1,600  34,823  1,670  650  2,320  -5,820  -  -5,820  -5,800  -  -5,800  New provisions and adjustments to previous provisions  -  -  -  Departmental Unallocated Provision  -  -  -  Supported capital expenditure revenue  -  -  -  Prior Period Adjustments  -  -  -  -60  -  -60  Remove voted resource and capital  -  -  -  Add cash grant-in-aid  -  -  -  Increase   Decrease - in stock  -  -  -  Increase   Decrease - in debtors  -  -  -  Increase -  Decrease  in creditors  -  -  -  40  -  40  -  -  -  Consolidated Fund Standing Services  -  -  -  Other adjustments  -  -  -  32,273  -950  31,323  Net Capital Requirement Accruals to cash adjustments Of which Adjustments to remove non-cash items Depreciation  Other non-cash items Adjustment for NDPBs  Adjustments to reflect movements in working balances  Use of provisions  Removal of non-voted budget items Of which  Net Cash Requirement  351  The National Archives  Supplementary Estimates, 2013-14  Part III Note A - Statement of Comprehensive Net Expenditure  Reconciliation Table '000 Revised Plans Gross Administration Costs  8,969  Less Administration DEL Income  -150  Net Administration Costs  8,819  Gross Programme Costs  36,854  Less Programme DEL Income  -10,850  Programme AME Income  -  Non-budget income  -  Net Programme Costs  26,004  Total Net Operating Costs  34,823  Of which Resource DEL  34,823  Capital DEL  -  Resource AME  -  Capital AME  -  Non-budget  -  Adjustments to include Departmental Unallocated Provision resource  -  Consolidated Fund Extra Receipts in the budget but not in the SoCNE  -  Adjustments to remove Capital in the SoCNE  -  Non-Budget Consolidated Fund Extra Receipts in the SoCNE  -  Other adjustments  -  Total Resource Budget  34,823  Of which Resource DEL  34,863  Resource AME  -40  Adjustments to include  -  Adjustments to include  -  Prior period adjustments  -  Adjustments to remove Consolidated Fund Extra Receipts in the resource budget Other adjustments  -  Total Resource Estimate  34,823 352  The National Archives  Supplementary Estimates, 2013-14  Part III Note B - Analysis of Departmental Income '000 Revised Plans  Voted Resource DEL  -11,000  Of which Administration Sales of Goods and Services  -150  Of which A The National Archives DEL  -150  Total Administration  -150  Programme Sales of Goods and Services  -10,850  Of which A The National Archives DEL  -10,850  Total Programme  -10,850  Total Voted Resource Income  -11,000  353  The National Archives  Supplementary Estimates, 2013-14  Part III Note C - Analysis of Consolidated Fund Extra Receipts No CFER income or receipts are expected in 2013-14"], ["2014-treasury-dec-PU1666_Help_to_Buy_mortgage_guarantee_scheme_quarterly_stats.txt", " 8 At a regional level a higher proportion of mortgages are supported by the scheme in the East and North West"], ["2014-treasury-dec-elps_main_doc_final.txt", "5 Details on what supporting material is required will be clearly publicised and clearly communicated to policyholders at the appropriate time"], ["2014-treasury-dec-banking_reform_impact_assessment_05072014.txt", " The Government has accepted the ICB\u2019s recommendation, and is proceeding with ringfencing"], ["2014-treasury-dec-FRAB__119__08_-_2013-14_and_2014-15_FReM_and_illustrative_statements_including_Annexes_A_to_E.txt", "uk References to non-departmental public bodies or NDPBs updated to arms length bodies or ALBs to cover all bodies within a departmental group  Clarifying that there are no adaptations to the valuation of inventories within the Manual Allowing flexibility to allow explanations of variances to be given with the Statement of Parliamentary supply rather than specifying that they must be on the face of the note, which may be impractical Specifying which chapters of the Companies Act 2006 apply to entities using the FReM Departments will be carrying out mid-year reporting to Parliament from 2013-14"], ["2014-treasury-dec-FRAB__119__08_-_Annex_I4_-_MAGENTA_PENSION_SCHEME_2014-15.txt", " For example, on its own, even a small rise in the assumed rate of inflation will result in an increase in the pension liability"], ["2014-treasury-dec-Dual_Contracts_pack.txt", "  DETAILS OF THE CLAUSE 2"], ["2014-treasury-dec-Gift_Aid_intermediaries.txt", "  For section 4283 regulations in relation to gift aid declarations substitute 3  The regulations may also require a charities, or intermediaries within the meaning of section 4161A, to keep records with respect to declarations received from individuals or from those intermediaries, and b intermediaries to produce, for inspection by an officer of the Commissioners for Her Majesty\u2019s Revenue and Customs, any records required to be kept by those intermediaries by regulations made under paragraph a"], ["2014-treasury-dec-oil_and_gas_fiscal_review_call_for_evidence.txt", "24 HM Treasury will process your personal data in accordance with the DPA and in the majority of circumstances this will mean that your personal data will not be disclosed to third parties"], ["2014-treasury-dec-OOTLAR_19_March_2014__1_.txt", " There will be no effect on compliant employers"], ["2014-treasury-dec-44695_Accessible.txt", "6 billion of funding to support new lending"], ["2014-treasury-dec-Children_s_television_tax_relief.txt", "  Because this relief is an extension to the existing television relief it is unlikely that many eligible companies will face some one-off and ongoing administrative costs in order to qualify for this relief as they will already have some knowledge of the existing relief"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", " Maximum potential liabilities under this intervention are considered unquantifiable"], ["2014-treasury-dec-FRAB__119__09_-_Draft_Code_of_Practice_on_Local_Authority_Accounting_2014-15_with_Annexes.txt", " Merger accounting should be applied where the entity in which the interest has been acquired was 100 in public sector ownership both before and after acquisition by the local authority"], ["2014-treasury-dec-PESA_2014_-_print.txt", " having the heating on is a cost that accrues each day whereas the bill might be paid quarterly"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_web.txt", " His professional experience ranges from insurance and credit cards to private equity, and includes managing directorships with Centrica and The AA as well as spells at American Express and BUPA"], ["2014-treasury-dec-frem_accounting_for_business_combinations_under_common_control_guidance.txt", " There should be no impact on"], ["2014-treasury-dec-government_financial_reporting_manual_201314.txt", "19 IFRIC 5 applies as adapted to reporting entities covered by this Manual"], ["2014-treasury-dec-budget_2014_data_sources.txt", "ukdata Forecast period for Budget 2014 from OBR March 2014 Economic and fiscal outlook\u2019 and Autumn Statement 2013 from OBR December 2013 Economic and fiscal outlook\u2019"], ["2014-treasury-dec-DISCLOSURE_OF_TAX_AVOIDANCE_SCHEMES.txt", "  Regulating small business 11"], ["2014-treasury-dec-45502_Cm_8988_Print.txt", "4 billion balance also includes approximately 239 million in sterling equivalent for foreign currency reserves included for the first time this year, note 1 in the table 1 at paragraph 9"], ["2014-treasury-dec-10460-001_National_Loans_Fund_Account.for_web.txt", " The NLF\u2019s assets and income are the result of the activity in the EEA and DMA during the year and the various accounting policies applied by them to that activity"], ["2014-treasury-dec-39796_Cm_8847_Accessible.txt", " Recommendation HMRC must promptly investigate schemes which appear to use reliefs on charitable donations in ways unintended by Parliament, and ensure it both penalises and maximises publicity of those who have been proved to have misused reliefs in such a way, to deter potential promoters and users of such schemes"], ["2014-treasury-dec-FRAB__119__08_-_Annex_G2_-_AGENCY_PINK_2013-14.txt", " Departments and agencies should write the note in the context of the scheme of which they are members"], ["2014-treasury-dec-OLD_complete_v3.txt", " Under Chapter 5A sections 329A to 329T of CTA 2010, a company may claim ERFES in an additional 4 accounting periods for onshore expenditure, losses and supplement"], ["2014-treasury-dec-FRAB__119__04_-__Whole_of_Government_Accounts_2011-12.txt", " iii  3G  Qualification - there is a remaining disagreement with the NAO about the application of accounting standards related to this sale"], ["2014-treasury-dec-draft_banking_reform_pensions_regulations_july_2014.txt", " Where the trustees or managers of a scheme unreasonably refuse to modify it, or any employers unreasonably refuse to give their consent to the modifications, the ring-fenced body may apply to the court for an order removing those obstacles to the modification of that scheme"], ["2014-treasury-dec-36048_Cm_8774.txt", " 7 Committee of Public Accounts recommendation The department\u2019s revised plans should set out   A range of deliverable options to present to ministers, the Cabinet Office and the Treasury detailing the services, processes and systems for Universal Credit"], ["2014-treasury-dec-2902216_ScotlandAnalysis_Conclusion_acc2.txt", " As a company with a large footprint in Scotland, the possible changes to Scotland\u2019s financial and regulatory environment following a vote for independence create additional risk and uncertainty for our business Babcock, March 2014  2"], ["2014-treasury-dec-FRAB__120__03_-_Annex_A__ITC_and_WG_Report.txt", "  C5  Determining whether a decision maker is an agent requires an evaluation of all of the factors listed above unless a single party holds substantive rights to remove the decision maker and can remove the decision maker without cause"], ["2014-treasury-dec-main_supply_estimates_2014_2015_print.txt", "  543  HM Treasury  Main Estimates, 2014-15  Part III Note E - Arm's Length Bodies ALBs  '000  Part III Note E - Arm's Length Bodies ALBs Section in Part II Subhead Detail Section in Part II Subhead Detail DEL - D DEL - D E DEL - F DEL - G E DEL - H F DEL - G AME V DEL -- H AME - W X AME - V AME Y AME - W Z AME - X AME--AA Y AME AME - Z AME - AA  Resources  Capital  Grant-in-aid  Body  Resources  Capital  Grant-in-aid  United Kingdom Financial Investments Limited Office for BudgetFinancial Responsibility United Kingdom Investments IUK Investments Limited Limited IUK Investments Limited Office for BudgetHoldings Responsibility Royal Mint Advisory Committee on the IUK Investments Limited design of coins etcHoldings Limited IUK Investments Sovereign funding of Royalon Household Royal MintGrant Advisory Committee the Moneyof Advice design coins Service etc Financial Services Compensation Sovereign Grant funding of RoyalScheme Household UK Asset Resolution Limited Money Advice Service UKAR Corporate Limited Financial ServicesServices Compensation Scheme UK Resolution Limited HelpAsset to Buy HMT Limited UKAR Corporate Services Limited Help to Buy HMT Limited  Total Total  '000  Body  544  3,250  -  3,250  2,000 3,250 2,000137,5401 1 37,5401 1 1 1 1 1  1 8,55018,550 2,2932,293-  2,000 3,250 8,550 2,000 8,550 39,83339,833-  42,796  10,844  53,633  42,796  10,844  53,633  HM Treasury  Main Estimates, 2014-15  Part III Note K - Contingent Liabilities Nature of liability  '000  Contingent liabilities limited by recourse to assets Contingent liabilities have been included in this category where the liability would be limited by recourse to assets if the liability were to crystallise"], ["2014-treasury-dec-Treasury_minutes_print.txt", " The Criminal Justice Board should set priorities and develop metrics to monitor performance and drive consistent standards, so they can identify the poor performers and target remedial action"], ["2014-treasury-dec-FRAB__120__07_-_Annex_C_-_FT_ARM_14-15.txt", "  6 Comply or explain  Council of Governors  B"], ["2014-treasury-dec-FRAB__120__07_-_Annex_C_-_FT_ARM_14-15.txt", " Following a case arising under the Freedom of Information Act, the Information Commissioner determined that consent is not needed for the disclosure of salary and pension details for named individuals"], ["2014-treasury-dec-PSS_April_2014.txt", "1  of which public and common services of which international services of which public sector debt interest  of which enterprise and economic development of which science and technology of which employment policies of which agriculture, fisheries and forestry of which transport  Public sector expenditure on services  2  Accounting adjustments3  2 The increase in 2008-09 relates to the financial sector interventions"], ["2014-treasury-dec-Enhanced_capital_allowances_for_cars_and_goods_vehicles.txt", "  In essence a decision has to be made whether to claim ECA or receive a grant, or other payment, that is a State aid"], ["2014-treasury-dec-promoters_of_tax_avoidance_schemes_amendment_of_return_to_take_account_of_relevant_judicial_rulings_and_dotas.txt", "  Reduction of paragraph 8 penalty for co-operation 13  1 Where a P is liable to pay a penalty under paragraph 8 of the amount specified in paragraph 91, b the penalty has not yet been assessed, and c P has co-operated with HMRC, HMRC may reduce the amount of that penalty to reflect the quality of that co-operation"], ["2014-treasury-dec-44369_Cm_8958_accessible.txt", " This evidence informs decision-making on the programme"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", " As a result, UKAR\u2019s financial statements have been fully consolidated into the Treasury\u2019s group accounts for the first time this year"], ["2014-treasury-dec-FSCS_annual_report_2014_print.txt", "  243m FSCS paid out 243m in compensation in 201314 compared with 326m in 201213"], ["2014-treasury-dec-Public_Spending_Statistics_July_2014_consolidated_revised.txt", " 1 This excludes the temporary effect of banks being classified to the public sector"], ["2014-treasury-dec-131010_Letter_and_annexes_from_HMT_to_Govt_Actuary_2.txt", "  An FAQ setting out further detail on HM Treasury\u2019s proposed approach to the valuations of the public service pensions schemes, and the operation of the employer cost cap in those schemes, is attached as Annex C"], ["2014-treasury-dec-Pension_flexibility.txt", "5 million for staff resources over a five year period"], ["2014-treasury-dec-frem_hutton_review_fairpay_additional_guidance_update_2012-13.txt", " Total remuneration\u2019 For all remuneration calculations, this is the sum of the amounts already required to be disclosed for Director\u2019s as per the FReM at 5"], ["2014-treasury-dec-MCD_draft_regulations.txt", " 3 Different directions may be given, and different requirements imposed, in relation to different applications or categories of applications"], ["2014-treasury-dec-20140310_bailin_section48p_order_CONSULTATION_DRAFT_FINAL_FINAL__2_.txt", " b Section 84A was inserted by the Building Societies Bail-in Order 2014 S"], ["2014-treasury-dec-PESA_2014_-_print.txt", " As a result, these institutions are treated as if they are outside the public sector"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_web.txt", " The Financial Services Act 2012 includes an amendment to these statutory functions to additionally include specific responsibility for debt advice, specifically to  assist  work  members of the public with the management of debt  with other organisations which provide debt services, with a view to improving  i the availability to the public of those services ii the quality of the services provided iii consistency in the services available, in the way in which they are provided and in the advice given"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " This clause also corrects a minor anomaly in the legislation to ensure that the 5 year property valuation dates work as intended with the next 5 consecutive chargeable periods"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", "2 million payable to UKAR pension schemes"], ["2014-treasury-dec-44695_Accessible.txt", " But the reasons for the government increasing the reserves in 2010 continue to apply the global economy is still uncertain, the UK\u2019s reserves are relatively small compared to many other advanced economies, and the UK still needs to remain resilient to possible future shocks"], ["2014-treasury-dec-04._2013-14_AGENCY_PINK.txt", " Agencies should disclose the names and qualifications of the valuers of any assets, what assets they valued, and the date on which they were valued during the year"], ["2014-treasury-dec-Country_and_Regional_Analysis_November_2014_Combined.txt", "4 Tertiary education 9"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", "  IAS 19 contains disclosure requirements in respect of defined benefit pension plans"], ["2014-treasury-dec-Greater_Manchester_Agreement_i.txt", " The assessment should also take into account the latest developments in economic evaluation methodology    the government would expect the assessment to show the activity funded through the earn back scheme represents better value for money than comparable projects, defined in terms of a Benefit to Cost ratio    evaluation of the impact of the devolution agreement, including the new governance arrangements"], ["2014-treasury-dec-Public_Spending_Statistics_July_2014_consolidated_revised.txt", "9 presenting the same information in real terms"], ["2014-treasury-dec-AS2014_distributional_analysis_final.txt", "  1  For example, see Least well-off in society better identified by low spending than low income,\u2019 Institute for Fiscal Studies Press Release, March 2011 which states that those with the lowest reported income are not those with the lowest spending or those living in the most severe forms of deprivation"], ["2014-treasury-dec-INHERITANCE_TAX_EXEMPTION_FOR_EMERGENCY_SERVICE_PERSONNEL_ETC.txt", " New section 155A will not apply where the individual\u2019s death occurs as a result of responding to emergency circumstances which would be covered under new section 153A, or as a result of being on active service which would be covered under section 154 IHTA 8"], ["2014-treasury-dec-44695_Accessible.txt", " Harnessing technology more effectively will provide for new ways of working"], ["2014-treasury-dec-44695_Accessible.txt", " Participants in the scheme have drawn 47"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", " The balance represents the amount that would be due from BEAPFF should the scheme be unwound completely at the year-end, in effect the difference between the value of the assets and liabilities of BEAPPF at 31 March 2014"], ["2014-treasury-dec-Diverted_Profits_Tax.txt", " The diverted profits tax is a new charge on diverted profits"], ["2014-treasury-dec-36048_Cm_8774.txt", " Revenue Loss Prevented RLP captures an estimate of the value of the case at the point of intervention for example the initial arrest and seizures to provide a real time indicator of the impact of criminal investigation work and assess the relative impact between individual cases"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " This paragraph defines what is meant by the relevant period for the purposes of Part 2 of the Schedule"], ["2014-treasury-dec-OOTLAR_19_March_2014__1_.txt", " These changes will have effect for any transfer of profits made on or after 19 March 2014"], ["2014-treasury-dec-Russia.txt", " Remains active in supporting separatist actions or policies"], ["2014-treasury-dec-main_supply_estimates_2014_2015_print.txt", " Environmental protection and conservation, maintain air and ozone quality, increase UK's environmental decontamination capabilities, deliver social, environmental and economic programmes Maintain water quality and a resilient supply, support for management of inland waterways and obligations under the Water Act 2003"], ["2014-treasury-dec-banking_reform_impact_assessment_05072014.txt", " This could have an impact on GDP should the change in shareholder or employee income lead to a change in their consumption and investment behaviour"], ["2014-treasury-dec-Public_Spending_Statistics_July_2014_consolidated_revised.txt", "18 Grants and subsidies given by public corporations to the private sector and overseas, including debt write-offs by mutual consent, are imputed to general government expenditure in National Accounts, as grant-giving is not held to be a normal function of a commercial body"], ["2014-treasury-dec-Notice_Russia_010221.txt", " Position Former President of Ukraine Other Information UK Sanctions List Ref RUS0228 Date designated on UK Sanctions List 31122020 UK Statement of Reasons Viktor Yanukovych was the 6  President of Ukraine from November 2010 to February 2014 and was responsible for requesting President Putin to send Russian troops into Ukraine, therefore undermining Ukrainian independence and threatening Ukraine\u2019s territorial integrity"], ["2014-treasury-dec-FRAB__119__09_-_Draft_Code_of_Practice_on_Local_Authority_Accounting_2014-15_with_Annexes.txt", " Taking this into account, CIPFALASAAC decided that it would move to formally adopt the measurement requirements in 201617 and that it would confirm this position in a new Appendix Appendix D to the 201415 Code"], ["2014-treasury-dec-Public_Spending_Statistics_July_2014_consolidated_revised.txt", " Expenditure for each departmental group is therefore shown on a budgeting basis, while the final line in each table shows total central government own expenditure on a National Accounts basis"], ["2014-treasury-dec-FSCS_annual_report_2014_print.txt", " The cash at bank includes 45,394,000 2013 46,830,000 1 April 2012 52,972,000 received from Welcome Financial Services Limited, referred to in Note 2e"], ["2014-treasury-dec-10460-001_National_Loans_Fund_Account.for_web.txt", "  The Audit Committee has a robust Conflicts of Interest Policy, which requires members to excuse themselves from discussions where potential conflicts may occur"], ["2014-treasury-dec-survivor-benefits-in-occupational-pension-schemes.txt", " Where they have opted to do this there is no restriction on the qualifying service taken into account when calculating survivor pensions 12 "], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " Clause 88H  Penalties 21"], ["2014-treasury-dec-140220_Letter_and_annexes_from_HMT_to_Govt_Actuary_3.txt", " The Army Pensions Armed Forces and Pension Scheme 1975 And Attributable Benefits Scheme Amendment Warrant 2010 7"], ["2014-treasury-dec-Modernising_the_taxation_of_corporate_debt_and_derivative_contracts.txt", " New subsections 7 and 8 require that, in assessing any such amounts at the end of the earlier period\u2019 or the beginning of the later period\u2019 as defined in section 315, it is necessary to follow the accounting treatment in assuming that the accounting policy applied in that period was also applied in earlier periods"], ["2014-treasury-dec-Annex_-_HM_Treasury_correspondence_with_European_Commission.txt", " The current estimate of the total net impact on the United Kingdom of the gross payment and these two consequential repayments is approximately 1"], ["2014-treasury-dec-FSCS_annual_report_2014_print.txt", " FSCS encourages all our people to be on top of their game, and to embrace a can-do mentality that is ready to deal with whatever unexpected events the future holds"], ["2014-treasury-dec-FRAB__119__08_-_Annex_G1_-_DEPARTMENT_YELLOW_2013-14.txt", " Capital and other commitments 10"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", " The judgements are approximately aligned with the principles under UK GAAP Generally Accepted Accounting Principles meaning that more PFI contracts are classified to the private sector in the National Accounts"], ["2014-treasury-dec-supplementary_estimates_and_new_estimates_2013_14_120214_correction.txt", " The following individuals are responsible for the expenditure within this Estimate Accounting Officer  Andrew Wright  Andrew Wright has personal responsibility for the proper presentation of the department's resource accounts and their transmission to the Comptroller  Auditor General, and is also responsible for the use of public money and stewardship of assets"], ["2014-treasury-dec-2902216_ScotlandAnalysis_Conclusion_acc2.txt", " Scotland analysis EU and international issues, HMG, January 2014 4"], ["2014-treasury-dec-EEA_Accounts_2013-14_-_web.txt", " Fair values are determined by reference to market rates prevailing on the date of valuation or by discounting future cash flows"], ["2014-treasury-dec-FRAB__120__07_-_Annex_C_-_FT_ARM_14-15.txt", " This is to show that both parties have the same starting position, and therefore where the overall total does not match between two organisations, this is due to true disagreements on the balance recorded elsewhere  o  accrued amounts representing amounts that have not yet been invoiced"], ["2014-treasury-dec-Accelerated_payments_and_group_relief.txt", "  Equalities impacts  This measure does not affect individuals and so no impact is anticipated"], ["2014-treasury-dec-06._2013-14_MAGENTA_PENSION_SCHEME.txt", "  3  2013-14  MAGENTA PENSION SCHEME ILLUSTRATIVE PENSION SCHEME STATEMENT  Report of the Managers The Report of the Managers should include information under the following headings, to the extent that they are relevant and not included elsewhere in the Foreword, for example in the Governance Statement"], ["2014-treasury-dec-OLD_complete_v3.txt", " In the case of low CO2 emission cars the qualifying CO2 threshold will also be reduced"], ["2014-treasury-dec-UK_Sovereign_Sukuk_PLC_Offering_Circular.txt", " The business address of James Neilson, James Richardson and Olivia Halliday is 1 Horse Guards Road, London, SW1A 2HQ, United Kingdom"], ["2014-treasury-dec-HM_Treasury_staff_survey_results_2014.txt", " The strength of association with engagement varies by theme and is illustrated by a 4-bar icon, as shown below"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_print.txt", " We ensure that people with disabilities can access our service by offering text-phone, web-chat and accessible locations for face-to-face advice"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", "2 Net book value of property, plant and equipment at 31 March 2012 comprise the following elements  49"], ["2014-treasury-dec-44369_Cm_8958_print_ready.txt", " Recommendation Where departments judge that unringfenced targeted grants are appropriate, they should ensure they have sufficient information to understand the impact of these grants, to assure Parliament on the expenditure and to inform their decision-making on future funding arrangements"], ["2014-treasury-dec-PESA_2014_-_print.txt", "6 Housing and community amenities n"], ["2014-treasury-dec-IFRS_16_Application_Guidance_December_2020.txt", " 12  The right-of-use asset may require further adjustment for initial direct costs, prepayments or incentives, and costs related to restoration at the end of a lease refer to IFRS 16 paragraph 24"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " 6 In relation to an offshore transfer, the territory in question for the purposes of paragraph 6A is the highest category of territory by virtue of which the information involves an offshore transfer"], ["2014-treasury-dec-Alcohol_duty_-_registration_of_alcohol_wholesalers.txt", "  4  approved person  section 88C6  authorised retail sale  section 88A5  controlled activity  section 88A8  enactment  section 88A10  group in relation to bodies corporate  section 88J1  group sale  section 88A6  incidental sale  section 88A4  sale of controlled liquor  section 88A3  UK person  section 88A9  wholesale  section 88A2"], ["2014-treasury-dec-PESA_2014_-_print.txt", " Depreciation is also termed capital consumption"], ["2014-treasury-dec-HM_Treasury_staff_survey_results_2014.txt", "com  83  88   1   -2  Difference from previous survey  Difference from previous survey  Strength of association with engagement  Strength of association with engagement  Strongly agree  Strongly agree  Agree  Agree  Neither  Neither  Disagree  Disagree  Strongly disagree  Difference from CS High Performers  Difference from previous survey  B01 I am interested in my work  My work  Difference from CS2014   Positive   indicates a variation in question wording from your previous survey  Strongly disagree  -1   HM Treasury 2014  Page 3  HM Treasury Returns  998  Response rate  89   indicates statistically significant difference from comparison  All questions by theme Strength of association with engagement  Strongly agree  Agree  Neither  Disagree  Strongly disagree  Difference from CS High Performers  Difference from previous survey  Difference from CS2014  73   2  Difference from previous survey   indicates a variation in question wording from your previous survey   Positive  My manager  Civil Service People Survey 2014  B09 My manager motivates me to be more effective in my job  78  4   10   B10 My manager is considerate of my life outside work  86  2   5   1  B11 My manager is open to my ideas  88  3   9   4   B12 My manager helps me to understand how I contribute to the Treasury's objectives  69  1   4   B13 Overall, I have confidence in the decisions made by my manager  82  1  9   5   B14 My manager recognises when I have done my job well  84  1   7   3   B15 I receive regular feedback on my performance  67  3   2   -2   B16 The feedback I receive helps me to improve my performance  66  0  5   1  B17 I think that my performance is evaluated fairly  65  0  2   -2   B18 Poor performance is dealt with effectively in my team  42  5   3   -1  87  1  4   1   86  2   5   3   7   3   My team  85   1  Difference from previous survey  Strength of association with engagement  The people in my team can be relied upon to help when things get difficult in my job The people in my team work together to find ways to improve the service we B20 provide The people in my team are encouraged to come up with new and better ways of B21 doing things B19  www"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", " For further details, please see the scheme rules10"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", "  4  Consists of landfill tax, aggregates levy, betting and gaming duties and customs duties and levies"], ["2014-treasury-dec-MCD_draft_regulations.txt", " b after paragraph 1 insert 1A This paragraph applies to an activity a of the kind specified by article 60B of the Regulated Activities Order regulated credit agreements and b where any sums due under the regulated credit agreement to which the activity relates are secured on land"], ["2014-treasury-dec-Pension_Liberation_Policy_Pack__v2_0.txt", " Subsection 5 defines the relevant day for the purposes of section 272B, as well as section 272A when it applies for the purposes of new section 272B"], ["2014-treasury-dec-scotland_analysis_fiscal_policy_and_sustainability_print.txt", " As part of the UK, with similar levels of tax, Scotland will therefore be able to continue to support higher levels of public spending by continuing to pool tax revenues"], ["2014-treasury-dec-FRAB__120__07_-_Annex_C_-_FT_ARM_14-15.txt", "  6 Comply or explain  Board  A"], ["2014-treasury-dec-FSCS_annual_report_2014_web.txt", " The appointment and removal of the Chairman is also approved by HM Treasury"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", " Entities must report a the median remuneration of all staff b the mid-point of the banded remuneration remuneration includes that paid for work other than as a director of the highest paid director, whether or not this is the Accounting Officer or Chief Executive and c the ratio between the median remuneration of the reporting entity\u2019s staff and the highest paid director figure"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", "2 This chapter comments on the department\u2019s performance against its budgetary controls, and not on the entities within the wider Treasury Group"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", "2 billion of callable capital to the EIB"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", "4  Impairment of financial assets  Financial assets carried at amortised cost and available for sale are reviewed for indications of possible impairment throughout the year and at each published reporting date"], ["2014-treasury-dec-PU1738_print_CMYK.txt", " This drawn forward expenditure must be offset by an equivalent reduction to the ceilings in future years of the MFF"], ["2014-treasury-dec-guidance_on_asset_valuation.txt", " For a central government entity, the choice of whether to value an alternative site will normally hinge on the locational requirements of the service that is being provided"], ["2014-treasury-dec-Administration_of_employee_expenses.txt", " Employed individuals who are expected to be affected are those whose expenses payments are being made in conjunction with salary sacrifice"], ["2014-treasury-dec-elps_annex_final.txt", "  Scottish Widows as a Comparator 271"], ["2014-treasury-dec-PESA_2014_-_print.txt", " The net public service pensions line in departmental AME presents expenditure on this basis"], ["2014-treasury-dec-RRD_draft_for_consultation_-_draft_for_consultation_purposes.txt", " Supplementary instruments 22"], ["2014-treasury-dec-SDPR_Update_September_2014___published_as_Clarifications_.txt", "12  The purpose of this cap is to limit the derived Final Comparator Rate of Return where the amount calculated without limit would otherwise lead to an inflated Relative Loss for policies which appear to have achieved greater returns than the investment returns net of an assumed deduction for expenses achieved by Equitable Life on Life Business and Pensions Business"], ["2014-treasury-dec-36048_Cm_8774.txt", " 6 Committee of Public Accounts recommendation The Prince of Wales and The Duchess of Cornwall Annual Review would benefit from disclosing separate figures for income tax and VAT"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_print.txt", " Governance framework of the Money Advice Service 3"], ["2014-treasury-dec-EEA_Accounts_2013-14_-_web.txt", " If a policy decision is taken to reduce the assets of the EEA, the sterling excess raised via sale of foreign currency assets would be paid to the NLF, at the direction of the Treasury"], ["2014-treasury-dec-Notice_Russia_080121.txt", "  provide any information concerning the frozen assets of designated persons that OFSI may request"], ["2014-treasury-dec-frem_hutton_review_fairpay_additional_guidance_update_2012-13.txt", "  This note provides additional guidance on applying this FReM requirement"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", "2 billion that need to be repaid over periods longer than a year"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", " In the civil service, the government is making good progress towards removing progression pay by 2015-16"], ["2014-treasury-dec-PU1719_HMT_Science_.txt", " So excellence is at the heart of this strategy"], ["2014-treasury-dec-PN_January_2014_II.txt", " No intervention operations were undertaken in January"], ["2014-treasury-dec-140220_Letter_and_annexes_from_HMT_to_Govt_Actuary_3.txt", " I note that where assumptions are not specified in the Directions, the Directions include a catch-all so that the remainder of the assumptions will be set as responsible authorities\u2019 best estimates"], ["2014-treasury-dec-Construction_Industry_Scheme.txt", "1  There are no matters of special interest"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", "7 of GDP in 2015-16, 1"], ["2014-treasury-dec-Personal_Allowance_for_2015-16.txt", " This clause sets the income tax personal allowance for 2015-16 for those born after 5 April 1938 at 10,600 and the amount of the transferable allowance for married couples and civil partners at 1,060"], ["2014-treasury-dec-BRRD_impact_assessment_revised.txt", "ukgovernmentuploadssystemuploadsattachmentdatafile271121Bail-inIA"], ["2014-treasury-dec-Cm_8869_Scotland_Analysis.txt", "11 After a lengthy transition, Scotland may receive more funding for some specific EU budget items, but any gain would be outweighed by losing the benefit of the UK\u2019s rebate"], ["2014-treasury-dec-FRAB__119__08_-_2013-14_and_2014-15_FReM_and_illustrative_statements_including_Annexes_A_to_E.txt", " An asset is carried at more than its recoverable amount if its carrying amount exceeds the amount to be recovered through use or sale of the asset"], ["2014-treasury-dec-INHERITANCE_TAX_SIMPLIFYING_CHARGES_ON_TRUSTS_AND_NEW_RULES_TO_TARGET_AVOIDANCE_THROUGH_THE_USE_OF_MULTIPLE_TRUSTS.txt", "  3  There is not a same-day addition for the purposes of this Chapter if any of the following conditions is met a immediately after the transfer of value mentioned in subsection 1a all the property comprised in settlement A was held for charitable purposes only without limit of time defined by a date or otherwise, b immediately after the transfer of value mentioned in subsection 1b all the property comprised in settlement B was so held, c either or each of settlements A and B is a protected settlement see section 62B, and d either or each of the transfer of value mentioned in subsection 1a, and the transfer of value mentioned in subsection 1b, results from the payment of a premium under a contract of life insurance the terms of which provide for premiums to be due at regular intervals of one year or less throughout the contract term"], ["2014-treasury-dec-PN_February_2014_II.txt", " Finally, as the statistics provide data on one element of the financial account and the International Investment Position of the UK\u2019s balance of payments, these statistics could be used in conjunction with other statistics published by the ONS to inform users\u2019 understanding of these accounts of the Balance of Payments"], ["2014-treasury-dec-Diverted_Profits_Tax.txt", " This paragraph defines what is meant by the relevant period for the purposes of Part 2 of the Schedule"], ["2014-treasury-dec-Wales_Bill_-_Impact_Assessment_-_Report_Stage_-_Welsh_Language_Version_10_6_14_pdf.txt", " Felly mae\u2019n debygol y bydd datganoli treth tirlenwi yng Nghymru yn galw am gael ffurflen benodol i Gymru i ddatgan ffigurau ar gyfer treth tirlenwi"], ["2014-treasury-dec-Scotland_analysis__Fiscal_policy_and_sustainability.txt", "  17 18 19  IFS 2013, Fiscal sustainability of an independent Scotland Fiscal Commission Working Group 2013, Stabilisation and Savings Funds for Scotland Scottish Government 2013, Scotland\u2019s Future Your guide to an independent Scotland  30 Scotland analysis Fiscal policy and sustainability  1"], ["2014-treasury-dec-OLD_complete_v3.txt", "  Proposed revisions This measure will add to the list in section 417 VATA a strategic highway company appointed under section 1 of the Infrastructure Act 2015, which the Government expects to be passed before 1 April 2015"], ["2014-treasury-dec-MCD_draft_regulations.txt", "  28  f section 170a investigations general g section 171 b powers of persons appointed under section 167 h section 172 additional power of persons appointed as a result of section 1681 or 4 i section 173 powers of persons appointed as a result of section 1682 j section 174c admissibility of statements made to investigators k section 175 d information and documents supplemental provisions l section 176 e entry of premises under warrant m section 176A f retention of documents taken under section 176 n section 177 g offences o section 205 h public censure and p section 206 i financial penalties"], ["2014-treasury-dec-government_financial_reporting_manual_201314.txt", "13 Scottish Ministers will lay before Parliament accounts prepared under the Public Finance and Accountability Scotland Act 2000 under section 225 of that Act"], ["2014-treasury-dec-spend04_sciencedoc_1_090704.txt", " Any enquiries relating to the copyright in this document should be sent to The Licensing Division HMSO St Clements House 2-16 Colegate Norwich NR3 1BQ Fax 01603 723000 E-mail licensingcabinet-office"], ["2014-treasury-dec-main_supply_estimates_2014_2015_web.txt", " If at any periodic valuation the assets of the Guaranteed Fund were to be insufficient to meet its liabilities, the assets must be increased to bring the Fund back into balance"], ["2014-treasury-dec-FRAB__119__08_-_Annex_G1_-_DEPARTMENT_YELLOW_2013-14.txt", " Where the FReM permits a choice of accounting policy, the accounting policy which is judged to be most appropriate to the particular circumstances of the insert name of Department for the purpose of giving a true and fair view has been selected"], ["2014-treasury-dec-budget_2014_distributional_analysis.txt", " They also make the biggest contribution overall to funding public spending as shown in Chart 2"], ["2014-treasury-dec-PU1624_final__web_.txt", "  Department Yellow defers the final stage of the Barter Deal 13"], ["2014-treasury-dec-Russia.txt", " POB Simferopol, Ukrainian SSR Ukraine Nationality Ukrainian Position 1 Member of the State Duma, elected from the illegally annexed Autonomous Republic of Crimea 2 Member of Duma Committee on Commonwealth of Independent States CIS Affairs, Eurasian Integration and links with compatriots"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " Paragraph 3 of new Schedule B1 defines dwelling and provides that a building counts as a dwelling at any time when it is used or suitable for use as a dwelling or in the process of being constructed or adapted for such use"], ["2014-treasury-dec-Public_Service_Pensions_Valuations_and_Employer_Cost_Cap_Directions_2014_archived_version.txt", " 4 The requirements in paragraphs 2 and 3 do not apply where a the scheme is a scheme in relation to local government workers or b the cost cap cost of the scheme identified in the valuation report is outside the margins set around the employer cost cap by Treasury regulations made under section 125 of the 2013 Act"], ["2014-treasury-dec-government_financial_reporting_manual_201314.txt", " 2 The departmental accounting boundary "], ["2014-treasury-dec-Accelerated_payments_and_group_relief.txt", " If any amount has been claimed, the claimant company or companies must amend their returns to reflect the new situation"], ["2014-treasury-dec-FSCS_annual_report_2014_print.txt", "indb 101  03072014 1436  102 FSCS Annual Report and Accounts 201314  The Board of Directors FSCS was set up under the Financial Services and Markets Act 2000"], ["2014-treasury-dec-EU_finances_2014_final.txt", "199472 regulations state that VAT-based and GNI-based payments will be made using the exchange rate on the last working day of the preceding year"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " New subsections 1, 2 and 6 provide that where qualifying expenditure has been incurred, the works, services or other matters to which that expenditure relates must be completed within 36 months"], ["2014-treasury-dec-OOTLAR_19_March_2014__1_.txt", "  Equalities impacts  The measure is not expected to adversely or disproportionately impact on any equality group gender, ethnicity, disability, caring responsibilities, religion or belief and sexual orientation"], ["2014-treasury-dec-PESA_2014_-_print.txt", "25 The following text describes the components of AME, which for the purposes of PESA is divided into departmental AME and other AME"], ["2014-treasury-dec-supplementary_estimates_and_new_estimates_2013_14_120214_correction.txt", " Within the overall changes sought in this Estimate, the specific changes relating to this Machinery of Government change are a Departmental Expenditure Limit  Resource voted is decreased by 138,000 b the net cash requirement is decreased by 138,000"], ["2014-treasury-dec-Public_Spending_Statistics_July_2014_consolidated_revised.txt", " 2 Figures here are based on payments and receipts that score in TME and incorporate the net effect of bulk and individual transfers"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", " The allowance for impairment losses on loans and receivables is management\u2019s best estimate of losses incurred at the reporting date"], ["2014-treasury-dec-Partnerships_Salaried_member_rules.txt", " Example 2 Conditions B  C This example looks at a similar LLP but also takes in Conditions B  C"], ["2014-treasury-dec-PU1624_final__web_.txt", " It is enough for the department not to pursue a debt that could economically be recovered"], ["2014-treasury-dec-Payment_systems_regulator_IA.txt", "15 recruitment cost  64,950 ongoing turnover recruitment cost"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_print.txt", " From 1 June 2012 the Money Advice Service has set up a group personal pension scheme GPP which is a defined contribution scheme through Aviva"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_print.txt", " All levy revenue receivable under the Financial Services and Markets Act 2000 FSMA, is measured at fair value, and represents the levies to which the Money Advice Service was entitled in respect of the financial year"], ["2014-treasury-dec-London_Hong_Kong_RMB_Forum.txt", " The bond will be used to finance Britain\u2019s reserves, signalling the RMB\u2019s potential as a reserve currency"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", "  Paragraph 2 of new Schedule B1 defines interest in UK land"], ["2014-treasury-dec-Russia.txt", "Prosecutor of the Republic of Adygea"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " They apply to gains which have as their source a qualifying business disposal on or after 3 December 2014"], ["2014-treasury-dec-Cm_8869_Scotland_Analysis.txt", "1 An independent Scotland would first have to build its credibility, and its credit rating, in order to convince the world\u2019s financial markets that it could repay those debts"], ["2014-treasury-dec-44369_Cm_8958_print_ready.txt", " 7 Committee of Public Accounts conclusion The accountability system is not aligned with funding for new local bodies such as Local Enterprise Partnerships LEPs and Health and Wellbeing Boards"], ["2014-treasury-dec-supplementary_estimates_and_new_estimates_2013_14_120214_correction.txt", "  ' 000  Parades Commission for Northern Ireland  2011-12  2012-13  -  437  After the resolution of an historic enquiry in relation to income tax, an additional liability was recognised in the Parades Commission 2012-13 Account"], ["2014-treasury-dec-FSCS_annual_report_2014_web.txt", " However, we expect the compensation costs to run into tens of millions of pounds"], ["2014-treasury-dec-PU1616_OTS_employee_benefits_final_report.txt", " It is these employersemployees who would be affected"], ["2014-treasury-dec-44695_Accessible.txt", "6 Changes to the cyclically-adjusted current budget since March 2014  GDP Outturn  Forecast  2013-14 2014-15 2015-16 2016-17 2017-18 2018-19 2019-201  March forecast December forecast Change  2"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", "    Local authorities under the Code are not required to separately identify provision expense in their Statement of Revenue and Expenditure"], ["2014-treasury-dec-44369_Cm_8958_accessible.txt", "  Target implementation date December 2014"], ["2014-treasury-dec-OOTLAR_19_March_2014__1_.txt", "7 Pensions liberation  Legislation will be introduced in Finance Bill 2014 to give HMRC new powers to help prevent pension liberation schemes being registered, and make it easier for HMRC to de-register schemes"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", " As the economy recovers, the government will continue to support and reward hardworking families"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " 2 For the purposes of this Schedule, it does not matter if liability for the original penalty first arose on or before that day, unless the case is one to which sub-paragraph 3 applies"], ["2014-treasury-dec-140220_Letter_and_annexes_from_HMT_to_Govt_Actuary_3.txt", " Not losing sight of the genuine uncertainties attaching to the costs of pension provision can help with addressing such challenges"], ["2014-treasury-dec-scotland_analysis_fiscal_policy_and_sustainability_print.txt", "  Long term projections A"], ["2014-treasury-dec-PU1719_HMT_Science_.txt", " Learning from this, Innovate UK are investigating new ways of working with the Research Councils to develop a more holistic approach to the identification and exploitation of disruptive technologies"], ["2014-treasury-dec-main_supply_estimates_2014_2015_print.txt", "  National Savings and Investments aims to reduce the cost to the taxpayer of government borrowing now and in the future"], ["2014-treasury-dec-statutory_instruments_macro-prudential_measures_order_2015__1_.txt", " Finally, the fourth measure allows the Financial Policy Committee to issue a direction which will create an expectation that UK banks and UK investment firms will maintain a countercyclical leverage buffer"], ["2014-treasury-dec-Partnerships_Mixed_membership_partnerships__Alternative_investment_fund_managers__Transfer_of_assets___income_Streams_through_partnerships.txt", " For guidance on the appropriate notional profit, please see sub-section 3"], ["2014-treasury-dec-PU1678_final__1_.txt", " You may make copies of this document without seeking permission"], ["2014-treasury-dec-ANNUAL_TAX_ON_ENVELOPED_DWELLINGS_RELIEF_DECLARATION_RETURNS.txt", "  In section 161 return to include self-assessment, for subsection 2 substitute 2  In subsection 1 return means a an annual tax on enveloped dwellings return, or b a return of the adjusted chargeable amount"], ["2014-treasury-dec-main_supply_estimates_2014_2015_web.txt", " ii Dunkerque Heartbeat building commenced Summer 2005"], ["2014-treasury-dec-main_supply_estimates_2014_2015_web.txt", " Return of funds provided as financial transactions in earlier periods where assigned to equivalent policy aims, whether interest, dividend or return of advance"], ["2014-treasury-dec-MCD_draft_regulations.txt", " 6 Where the application is rejected, the lender must inform the borrower without delay of the rejection and, where applicable, that the decision is based on automated processing of data"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " Paragraph 5 of new Schedule C1 provides for certain companies not to be treated as closely held companies"], ["2014-treasury-dec-131217_Letter_and_annexes_from_Govt_Actuary_to_HMT_2.txt", " The true costs of providing the pension benefits being accrued today will not be known for many decades, and the degree of uncertainty therefore attaching to these costs is likely to mean that, in the event, costs will be different from estimates today, even when they are based on best estimate assumptions"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", "  Subsection 8 defines item\u2019 and relevant person\u2019"], ["2014-treasury-dec-FRAB__120__07_-_Annex_C_-_FT_ARM_14-15.txt", "2  A trust should disclose in the annual report a if it has an internal audit function, how the function is structured and what role it performs or b if it does not have an internal audit function, that fact and the processes it employs for evaluating and continually improving the effectiveness of its risk management and internal control processes"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", "39 The Sovereign Grant Act 2011 which came into effect from 1 April 2012, consolidated the funding provided to support the official duties of The Queen and maintain the Occupied Royal Palaces that up until 31 March 2012 had been provided under the Civil List and the grants-inaid for the Maintenance of the Occupied Royal Palaces, Royal Travel and Communications and Information"], ["2014-treasury-dec-20140915_FinalDraftSI.txt", " 3 The Part 4A permission which P is to be treated as having is referred to in this Order as an interim permission"], ["2014-treasury-dec-FSCS_annual_report_2014_web.txt", " Nine out of ten PPI claims are turned round within three months and eight out of ten other claims within six"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " debts due to it including tax and tax credit debts directly from the bank and building society accounts including Individual Savings Accounts of debtors"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " Subsection 6 edits section 690 employee non-resident etc of ITEPA 2003 to ensure that the section applies to those falling under section 689A"], ["2014-treasury-dec-Pension_Liberation_Policy_Pack__v2_0.txt", " In these circumstances the scheme administrator is liable to a penalty of up to 3,000 for each inaccuracy"], ["2014-treasury-dec-Diverted_Profits_Tax.txt", " Subsection 5 describes how the interest charged under Subsection 14b is to be calculated"], ["2014-treasury-dec-44369_Cm_8958_print_ready.txt", " The Government has set ambitious packaging targets to increase the amount of packaging waste that is recycled, and has part funded an industry initiative Pledge 4 Plastics\u2019 to increase the amount of plastics packaging collected from households"], ["2014-treasury-dec-OLD_complete_v3.txt", " Table A in section 660 of ITEPA includes a list of taxable UK social security benefits, while table B in section 677 of ITEPA includes a list of UK social security benefits that are wholly exempt from income tax"], ["2014-treasury-dec-FSCS_annual_report_2014_print.txt", " The first date at which IFRS was applied was 1 April 2012"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_web.txt", " Lesley has spent many years as a commercial operating officer in various sectors, including FMCG, leisure, media and ICT"], ["2014-treasury-dec-PESA_2014_-_print.txt", " DEL covers all administration costs and programme expenditure except where   some programme spending cannot reasonably be subject to close control over a three-year period or    spending relates to non-cash costs other than depreciation and impairments"], ["2014-treasury-dec-budget_2014_data_sources.txt", "html  5  Data Consumer Price Indices CPI  Data source, including ONS source code if applicable ONS CPI inflation D7G7  Further reference information ONS Statistical Bulletin Consumer Price Indices, January 2014 httpwww"], ["2014-treasury-dec-PU1667_Tax-Free_Childcare__consultation_on_childcare_account_provision.txt", "A Registration process with NSI as provider  Third party systems  Secure internet NSI confirms identity of applicants consistent with Anti Money Laundering requirements  Parents  GOV"], ["2014-treasury-dec-scotland_analysis_fiscal_policy_and_sustainability_print.txt", " 5 Assuming a geographic split of North Sea oil and gas revenues, on the basis of the median line"], ["2014-treasury-dec-44369_Cm_8958_accessible.txt", "2 The Government pledges to reduce the ring-fencing of grants, so that local authorities have more flexibility on how they use resources"], ["2014-treasury-dec-Payment_systems_regulator_IA.txt", "  Competition This proposal is focused on improving competition in the market, or taking action to improve consumer outcomes where the market structure prevents competition from functioning effectively"], ["2014-treasury-dec-44695_Autumn_Statement__Print_ready_.txt", "  Delivering on future consolidation plans 1"], ["2014-treasury-dec-Diverted_Profits_Tax.txt", " Subsection 6 may apply by reference to the contribution of economic value by a person that is party to a transaction or to one or more transactions in a series, to which subsection 3a of Clause 2 or subsection 1b of Clause 3 refers"], ["2014-treasury-dec-FRAB_121_minutes.txt", " The Chairman noted that in the private sector historical cost was most prevalent and that in the past there used to be a requirement in the Directors report for an estimate of market value but this has now been dropped"], ["2014-treasury-dec-OLD_complete_v3.txt", "  Equalities impacts  An extension of the employment allowance to personal carers is likely to benefit more women than men"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", " Therefore the change in forecast recovery has no impact on the SCNE for the range considered reasonably possible above"], ["2014-treasury-dec-PESA_2014_-_print.txt", "24 More information on local government finance and spending is available from the following sources England  CLG publication Local Government Financial Statistics  httpswww"], ["2014-treasury-dec-Final_IA_-_ring-fencing_and_depositor_preference.txt", "  NO SECURITY LABEL  Loss-absorbency Issue  Modelling assumption for this IA  Regulatory capital and PLAC requirements general  RFBs to meet regulatory minimum capital and PLAC requirements on a solo basis"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", "5  41  61  9  5-10  0-2"], ["2014-treasury-dec-draft_banking_reform_pensions_regulations_july_2014.txt", " 5 The court may only make an order under paragraph 4 where it is satisfied that the refusal of the trustee or manager in question to resolve, or the employer in question to give its consent, is unreasonable"], ["2014-treasury-dec-PU1616_OTS_employee_benefits_final_report.txt", " This has proved problematic in identifying changes that are cost neutral to both parties"], ["2014-treasury-dec-FSCS_annual_report_2014_web.txt", "63  Sub-total management expenses excluding change programme and major banking failures  47"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " Section 11 of the Customs and Excise Management Act 1979 as amended by the Commissioners for Revenue and Customs Act 2005 c"], ["2014-treasury-dec-Public_Spending_Statistics_July_2014_consolidated_revised.txt", " They also show, in italics, additional Treasury-defined functional divisions that were used prior to the introduction of UN COFOG, but which don\u2019t correspond to COFOG level 1"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_print.txt", " Chairman Member Member  Laurie Edmans Richard Hughes Jonathan Douglas  The Chair of the Money Advice Service\u2019s Audit  Risk Committee is not a member of the Remuneration Committee"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", "indd 73  73  18032014 2248  agreement to Solvency II"], ["2014-treasury-dec-SDPR_Update_September_2014___published_as_Clarifications_.txt", " This is derived for all policies for which the assessed payment approach is to be used"], ["2014-treasury-dec-FRAB__120__07_-_Annex_C_-_FT_ARM_14-15.txt", " Where an NHS foundation trust is awarded that status from 1 April, there is no requirement to include prior year comparatives for the Statement of Comprehensive Income, Statement of Changes in Taxpayers\u2019 Equity and Statement of Cash Flows"], ["2014-treasury-dec-37630_Budget_2014_Web_Accessible.txt", "  Budget 2014   become much more proactive in support of UK business who want to expand  globally, including supporting the UK-based supply chains of exporters and intangible exports for the first time by expanding the remit of UKEF and changing its underpinning legislation   step up marketing so that more businesses are aware of UKEF\u2019s products and services  1"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", " Loans and contingent liabilities to NRAM and BB are reflected in core Treasury and are eliminated at the group level as intra-group transactions"], ["2014-treasury-dec-140808_Housing_Zones_Prospectus.txt", " This prospectus sets out how local authorities outside London can apply for brownfield land to be designated as a Housing Zone, working with a private sector developer"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " A hold notice can only be issued to a deposit-taker by HMRC where it appears that a person has failed to pay a relevant debt and they hold one or more accounts with the deposit-taker"], ["2014-treasury-dec-44369_Cm_8958_print_ready.txt", "2 The department has taken account of the impact on local authorities in making funding allocations, based on an assessment of overall value for money"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " New section 49B1 sets out the circumstances where the operative rule in new section 49B2 applies"], ["2014-treasury-dec-government_financial_reporting_manual_201314.txt", " 4  FINANCIAL REPORTING MANUAL 2013-14  PARLIAMENTARY ACCOUNTABILITY  3"], ["2014-treasury-dec-solvency_2_consultation_annex_b.txt", "1 Subject to paragraph 2, the PRA must publish a relevant notice in the way appearing to the PRA to be best calculated for bringing it to the attention of a persons likely to be affected by it and b persons who are, in the opinion of the PRA, likely to make an application for a similar approval"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " New section 257N sets out how SI relief is to be attributed to investments where only one investment is made, or where several investments are made in the same tax year"], ["2014-treasury-dec-PESA_2014_-_print.txt", "1 General economic, commercial and labour affairs 4"], ["2014-treasury-dec-Fuel_duty_-_aqua_methanol.txt", "  Monitoring  review Reviews of compliance with the practical application of the new regulations will form part of the compliance review programme of the Indirect Tax Directorate of HMRC"], ["2014-treasury-dec-government_financial_reporting_manual_201314.txt", " 410 sets out requirements regarding the single total remuneration figure disclosures contact the relevant authority for additional guidance if necessary"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", " Amortisation is taken to interest income or expense depending on whether the instrument is an asset or a liability"], ["2014-treasury-dec-IFRS_15_Application_Guidance.txt", "  Adaptation - Where by statute or Treasury consent, an entity is permitted to retain the revenue from taxation, fines and penalties, this revenue shall be treated as arising from a contract and accounted for under IFRS 15 15a"], ["2014-treasury-dec-2-local-welfare-provision-review-nov-2014.txt", " The evidence collected, including during the interviews, provides excellent examples of where the provision has been aligned with existing services"], ["2014-treasury-dec-FRAB__119__08_-_Annex_F_Chapter_05_Form_and_content__2013-14.txt", "  Fees and charges information to be provided by departments, executive agencies, non-departmental public bodies and trading funds for fees and charges raised under legislation enacted by the Welsh Assembly Government, the Northern Ireland Assembly or the Scottish Parliament 5"], ["2014-treasury-dec-government_financial_reporting_manual_201314.txt", "  Notional premiums 11"], ["2014-treasury-dec-main_supply_estimates_2014_2015_print.txt", "  '000 Taxes, fines and charges Rural Payments Agency Environment Agency  11,000 11 Total  451  11,011  Department for Environment, Food and Rural Affairs  Main Estimates, 2014-15  452  Water Services Regulation Authority  Main Estimates, 2014-15  Water Services Regulation Authority Introduction 1"], ["2014-treasury-dec-PU1624_final__web_.txt", "40 When hedging against a specific cost or income stream, departments may find that the timing of the budgeting impacts for exchange rate moves are different to the timing of the hedging impacts"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " 8  If the alternative provision would have resulted in income of a company, and the company would have been within the charge to corporation tax in relation to the income, the amount of the foreign company\u2019s taxable diverted profits for the accounting period under subsection 3 includes an amount equal to the amount of that income"], ["2014-treasury-dec-government_financial_reporting_manual_201314.txt", "  IAS 21 The effects of changes in foreign exchange rates 14"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_web.txt", " The median remuneration of the Service\u2019s total staff is based on annualised, full-time equivalent remuneration for the year ended 31 March 2014 and 31 March 2013"], ["2014-treasury-dec-Modernising_the_taxation_of_corporate_debt_and_derivative_contracts.txt", "  8 Omit the entries relating to statement of comprehensive income in Parts 5 and 6 and statement of comprehensive income in Part 7"], ["2014-treasury-dec-FRAB__119__08_-_Annex_G4_-_MAGENTA_PENSION_SCHEME_2013-14.txt", " The responsibilities of an Accounting Officer, including responsibility for the propriety and regularity of the public finances for which the Accounting Officer is answerable, for keeping proper records and for safeguarding the assets of the Pension Scheme are set out in name of guidance published by the relevant authority"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", " 120 IFRIC 12 Service Concession Arrangements "], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", "2  Less own resources contribution to EU Interest and dividends exc"], ["2014-treasury-dec-FRAB__119__08_-_Annex_H_-_2014-15_FReM.txt", "17 The Comptroller and Auditor General will lay before the Northern Ireland Assembly the annual reports and accounts of trading funds under article 86b of the Financial Provisions Northern Ireland Order 1993"], ["2014-treasury-dec-Public_Spending_Statistics_July_2014_consolidated_revised.txt", "1 these grants are analysed by recipient local government persons and non-profit bodies and overseas recipients"], ["2014-treasury-dec-OLD_complete_v3.txt", " covers cases where the proceeds of domestic non-compliance are situated or held outside of the UK 3"], ["2014-treasury-dec-supplementary_estimates_and_new_estimates_2013_14_120214_correction.txt", " Contributions to local authority grant schemes"], ["2014-treasury-dec-London_Hong_Kong_RMB_Forum.txt", " Investment opportunities in RMB in London also expanded with the granting of the RMB80 billion RMB Qualified Foreign Institutional Investor RQFII quota and the award of four RQFII licences to UK-based firms"], ["2014-treasury-dec-Govt_NC6_exclusion_of_incentivised_electricity_or_heat_generation_activities.txt", "  If companies carrying out lower risk activities can obtain investment under the tax-advantaged venture capital schemes, the schemes may fail to serve their purpose effectively"], ["2014-treasury-dec-ias_16_guidance_categories_contained_in_the_road_network.txt", " Roads are futher analysed according to the method of construction, by whether the road is rigid Concrete or flexible Asphalt"], ["2014-treasury-dec-FRAB_121_07_IFRS_13.txt", " The value of academy assets consolidated into the Department for Education\u2019s accounts will not be materially affected"], ["2014-treasury-dec-MCD_draft_regulations.txt", " 3 This paragraph applies if a despite action taken by the appropriate regulator under section 194C of the Act, the EEA mortgage intermediary persists in contravening an obligation to which article 432 of the mortgages directive applies and b the appropriate UK regulator has informed the home state regulator that it intends to direct that the qualification for authorisation given to the EEA mortgage intermediary under Schedule 3 is cancelled"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_print.txt", " Lesley has spent many years as a commercial operating officer in various sectors, including FMCG, leisure, media and ICT"], ["2014-treasury-dec-PESA_2014_-_print.txt", " Housing and community amenities 6"], ["2014-treasury-dec-Venture_Capital_Schemes.txt", "  Monitoring and evaluation Uptake of the Venture Capital Schemes in terms of numbers of investors and investees, amounts of investment and the distribution of levels of investment will continue to be monitored and published"], ["2014-treasury-dec-CAPITAL_GAINS_TAX_NON_RESIDENTS_AND_UK_RESIDENTIAL_PROPERTY.txt", " 2 In the notional winding up of the relevant company, the part of the assets available for distribution among the participators which any person is entitled to receive is the aggregate of a any part of those assets which the person would be entitled to receive in the event of the winding up of the relevant company, and b any part of those assets which the person would be entitled to receive if i any other company which is a participator in the relevant company and is entitled to receive any assets in the notional winding up were also wound up on the basis set out in this paragraph, and ii the part of the assets of the relevant company to which the other company is entitled were distributed among the participators in the other company in proportion to their respective entitlement to the assets of the other company available for distribution among the participators"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", "0 billion in 2014-15, within a range of 11"], ["2014-treasury-dec-FRAB__119__08_-_Annex_I4_-_MAGENTA_PENSION_SCHEME_2014-15.txt", " Additional information may be given if this will aid understanding of the Scheme"], ["2014-treasury-dec-PESA_2014_-_print.txt", "2 Public sector or total expenditure on services TES broadly represents the current and capital expenditure of the public sector, and so is similar to the National Accounts measure of Total Managed Expenditure TME"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", "  174  FINANCE BILL 2015  EXPLANATORY NOTE CLAUSE 25 TRANSACTION AND SERIES OF TRANSACTIONS SUMMARY Clause 25 defines transaction and series of transactions as those terms are 1"], ["2014-treasury-dec-main_supply_estimates_2014_2015_web.txt", " This Estimate provides for expenditure by the Food Standards Agency FSA which is the national authority responsible for ensuring that food is safe to eat"], ["2014-treasury-dec-FRAB__120__07_-_Annex_C_-_FT_ARM_14-15.txt", "  Better payment practice code and late payment of commercial debt disclosures  This note is not required in the accounts of NHS foundation trusts although it can be included if the NHS foundation trust considers it best practice"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", "8 Impact of PSF Review and ESA10 on the OBR forecast of public sector net debt  billion Implied  outturn Implied forecast 2012-13 2013-14 2014-15 2015-16 2016-17 2017-18 2018-19 Excluding financial interventions Effects from PSF Review add shares of Lloyds, RBS and compensation payments of FSCS add effects of new APF treatment Excluding banks ESA95 Effects from move to ESA10 add Network Rail debt Excluding banks ESA10  1185  1258  1355  1439  1497  1530  1548  58  55  55  55  55  55  55  25 1268  45 1358  46 1456  42 1536  36 1588  29 1614  22 1625  30 1298  32 1390  36 1492  40 1576  44 1633  48 1662  50 1675  78"], ["2014-treasury-dec-FRAB__119__08_-_Annex_H_-_2014-15_FReM.txt", "  25  FINANCIAL REPORTING MANUAL 2014-15  Interpretation of the statement of financial position requirements in IAS 1 for the public sector context 5"], ["2014-treasury-dec-OLD_complete_v3.txt", " In most cases these impacts will be included in the other impacts section of the TIIN"], ["2014-treasury-dec-STRENGTHENING_PENALTIES_FOR_OFFSHORE_NON_COMPLIANCE.txt", " 2 For sub-paragraph 1 substitute A1 Information is category 0 information if a it involves a domestic matter, b it involves an offshore matter or an offshore transfer, the territory in question is a category 0 territory and it is information which would enable or assist HMRC to assess P\u2019s liability to income tax, capital gains tax or inheritance tax, or c it involves an offshore matter and it is information which would enable or assist HMRC to assess P\u2019s liability to a tax other than income tax, capital gains tax or inheritance tax"], ["2014-treasury-dec-IAS_37_and_Grantor_Accounting_Application_Guidance.txt", " It is not necessary, however, to know the identity of the party to whom the obligation is owedindeed the obligation may be to the public at large"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " Regulations may extend the definition of emergency worker, if necessary"], ["2014-treasury-dec-supplementary_estimates_and_new_estimates_2013_14_120214_correction.txt", "  270  UK Atomic Energy Authority Pension Schemes  Supplementary Estimates, 2013-14  Part III Note D - Explanation of Accounting Officer responsibilities The Accounting Officer prepares resource accounts for each financial year"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", "3  2011-12 Total bn  Year ended 31 March 2013  93  Whole of Government Accounts  211"], ["2014-treasury-dec-04._2013-14_AGENCY_PINK.txt", " Details of the imputed finance lease charges are given in the table below for each of the following periods"], ["2014-treasury-dec-Pension_Liberation_Policy_Pack__v2_0.txt", " Subsection 153E2 imposes a penalty of up to 3,000 for each inaccuracy and applies the assessment, appeal and enforcement provisions in paragraphs 46 to 49 of Schedule 36 FA2008"], ["2014-treasury-dec-oil_and_gas_fiscal_review_call_for_evidence.txt", "1 This annex sets out more detail on the key elements of the fiscal regime"], ["2014-treasury-dec-Construction_Industry_Scheme.txt", "  Operational impact m HMRC or other  HMRC will incur costs to make changes to, or introduce new, IT systems to enable improvements to the CIS scheme"], ["2014-treasury-dec-FRAB_121_minutes.txt", " Larry Honeysett welcomed the summary and asked whether there were proposals to provide a longer time series of data beyond just two or three years and how the Treasury would deal with restatements etc"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_print.txt", " Martyn, Money Adviser, Contact Centre  Helping people manage their money better  In print We also produce a wide range of leaflets and printed information which we distribute through our partners"], ["2014-treasury-dec-OLD_complete_v3.txt", "  Proposed revisions Legislation will be introduced in Finance Bill 2015 to amend CTA 2010 to introduce a new cluster area allowance"], ["2014-treasury-dec-PESA_2014_-_print.txt", "12  Total Managed Expenditure by departmental group and other expenditure, 2009-10 to 2015-16  29  Table 1"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", "8  Revenue from sales of goods and services  4  42"], ["2014-treasury-dec-Cm_8869_Scotland_Analysis.txt", " Export work in the defence industry only complements the core work"], ["2014-treasury-dec-CAPITAL_GAINS_TAX_NON_RESIDENTS_AND_UK_RESIDENTIAL_PROPERTY.txt", "3 million per annum for approximately 4,000 property disposals in total per annum, if all non-resident businesses comply with their obligations"], ["2014-treasury-dec-PU1632_Sustainability_Reporting_Guidance.txt", " This includes specific reporting requirements on engagement work to assess and report supply chain impacts including water and waste"], ["2014-treasury-dec-spend04_sciencedoc_1_090704.txt", "36  UK science spend as a proportion of GDP per cent5  0"], ["2014-treasury-dec-141010_Consultation_on_how_LWP_should_be_funded_in_15-16.txt", "6 The funding was distributed on the basis of historical Crisis Loan and Community Care Grant demand and spend data by local authority area"], ["2014-treasury-dec-Treasury_minutes_print.txt", " This is the Government response to the Committees report"], ["2014-treasury-dec-IFRS_16_Application_Guidance_December_2020.txt", " The first concerns intra-UK government agreements, and the second concerns nil-consideration agreements"], ["2014-treasury-dec-EEA_Accounts_2013-14_-_print.txt", " Such investments normally have maturities of less than three months from the date of acquisition and include settlement balances and money market instrument"], ["2014-treasury-dec-PU1624_final__web_.txt", "85 The accounting entries are   Dr SoCNE    Cr Prepayment"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " The measure relaxes the threshold limit to reflect the general increase in investment business capital levels since that time"], ["2014-treasury-dec-Public_Spending_Statistics_July_2014_consolidated_revised.txt", " Change in pension scheme liabilities shows increases to the liability as measured on an IFRS basis"], ["2014-treasury-dec-PU1643_Charter_budget_responsibility_update_web.txt", "18 The Treasury\u2019s agents for implementing debt management policy are the UK Debt Management Office DMO and National Savings  Investments NSI which shall publish more detailed information in their own reports and accounts"], ["2014-treasury-dec-Treasury_minutes_print.txt", " Digitisation is delivered at different paces both nationally and through local initiatives"], ["2014-treasury-dec-PU1624_final__web_.txt", "5 The most common examples are payments for goods and services"], ["2014-treasury-dec-MCD_draft_regulations.txt", " Applications for entry on the register or variation of an existing entry on the register 44"], ["2014-treasury-dec-Alcohol_duty_-_registration_of_alcohol_wholesalers.txt", " The window for applications will run from 1 October to 31 December 2015"], ["2014-treasury-dec-Public_Spending_Statistics_July_2014_consolidated_revised.txt", "  The Environment protection increase was driven by Waste management 7"], ["2014-treasury-dec-FSCS_annual_report_2014_web.txt", " FSCS has a clear sense of direction about its future because of its deep understanding of the past"], ["2014-treasury-dec-Social_investment_tax_relief__SITR__draft_guidance.txt", "  Example 2 Linda sold an asset on 31 March 2013 for 200,000 and realised a chargeable gain of 80,000"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", " For  Year ended 31 March 2013  25  Whole of Government Accounts  example, of the total actuarial loss of 97"], ["2014-treasury-dec-FSCS_annual_report_2014_web.txt", "5  the FCA-FSCS Memorandum of Understanding Section 27  28 and  the accounting policies set out on pages 172174"], ["2014-treasury-dec-Payment_systems_regulator_IA.txt", " 30 employees x 12,000  360,000 The total annual accommodation costs are therefore estimated to be Table 1"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", "  320  Amendments to the Biofuels and Other Fuel Substitutes Payment of Excise Duties etc"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", "321c of the Limitation Act 1980 was disapplied in respect of such actions"], ["2014-treasury-dec-ENFORCEMENT_BY_DEDUCTION_FROM_ACCOUNTS.txt", "  2  The Treasury may, by regulations made by statutory instrument, make consequential, incidental or supplementary provision in connection with any provision made by that Schedule"], ["2014-treasury-dec-OLD_complete_v3.txt", " More details can be found in the policy costings document published alongside Autumn Statement 2014"], ["2014-treasury-dec-44695_Autumn_Statement__Print_ready_.txt", "  2  General government net borrowing on a Maastricht basis"], ["2014-treasury-dec-PSS_April_2014.txt", " It covers departmental own spending as well as support to local government and public corporations"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " This holds that where a non-UK resident person disposes of a dwelling-house, the use of the property prior to 6 April 2015 is ignored in determining eligibility to private residence relief unless the  421  FINANCE BILL 2015  person otherwise elects and specifies the date as to when, prior to then, the property was the person\u2019s only or main residence"], ["2014-treasury-dec-CAPITAL_GAINS_TAX_NON_RESIDENTS_AND_UK_RESIDENTIAL_PROPERTY.txt", " 11 In sub-paragraph 7 relevant ownership period means the period a beginning with the day on which P acquired the chargeable interest or, if later, 6 April 2013, and b ending with 5 April 2015"], ["2014-treasury-dec-government_financial_reporting_manual_201314.txt", "  Chapter 11, Page 5  Issue 2  FINANCIAL REPORTING MANUAL 2013-14  INCOME AND EXPENDITURE  11"], ["2014-treasury-dec-banking_reform_impact_assessment_05072014.txt", " The banks\u2019 balance sheet scenario modelling also gave the change in the quantity of wholesale funding required by the different banks relative to the baseline"], ["2014-treasury-dec-FRAB__119__08_-_Annex_G2_-_AGENCY_PINK_2013-14.txt", " Programme Costs 201X-1Y  201W-1X  000  000  Note The following expenditure items if material incurred must be listed individually within this note, although not necessarily in this order"], ["2014-treasury-dec-Partnerships_Mixed_membership_partnerships__Alternative_investment_fund_managers__Transfer_of_assets___income_Streams_through_partnerships.txt", " If there is an allocation of remuneration which has accrued in a prior year to someone else for example, cash or instruments which have not vested following an allocation to some other partner, the mechanism does not apply to the new recipient of the allocation, as this simply represents a distribution of taxed profit"], ["2014-treasury-dec-FRAB__119__08_-_Annex_I1_-_DEPARTMENT_YELLOW_2014-15.txt", " Departments should insert additional lines and columns as necessary to capture all transactions passing through reserves"], ["2014-treasury-dec-Partnerships_Salaried_member_rules.txt", " Her French tax status is a matter for the French tax authorities"], ["2014-treasury-dec-10460-001_National_Loans_Fund_Account.for_web.txt", " This includes an assessment of whether the accounting policies are appropriate to the National Loans Funds circumstances and have been consistently applied and adequately disclosed the reasonableness of significant accounting estimates made by HM Treasury and the overall presentation of the financial statements"], ["2014-treasury-dec-OOTLAR_19_March_2014__1_.txt", " Section 1054 of CTA 2009 provides for the payment of RD tax credits to loss-making SMEs"], ["2014-treasury-dec-Final_IA_-_ring-fencing_and_depositor_preference.txt", "16 per cent the upper end of the estimated range of GDP costs, the  NO SECURITY LABEL measures in the Bill need only reduce the probability of future crises by 4 per cent and their GDP impact by 4 per cent"], ["2014-treasury-dec-PU1616_OTS_employee_benefits_final_report.txt", " But in reality, commercial considerations will control this, as will the requirements of the principles-based definition"], ["2014-treasury-dec-Extension_of_Ring_Fence_Expenditure_Supplement.txt", " This prevents the additional 4 claims from being made in respect of pre-commencement expenditure incurred and supplement generated before 5 December 2013"], ["2014-treasury-dec-Public_Spending_Statistics_July_2014_consolidated_revised.txt", "8  26  Public Spending Statistics July 2014  Table 1"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", " This offer is also being extended further, to around 40 of two-year-olds from September 2014"], ["2014-treasury-dec-OOTLAR_19_March_2014__1_.txt", " These changes will have effect from 6 April 2014"], ["2014-treasury-dec-CAPITAL_GAINS_TAX_NON_RESIDENTS_AND_UK_RESIDENTIAL_PROPERTY.txt", " 2 After subsection 4 insert 4A  An individual is not to be allowed both of the following in respect of the same period a relief under subsection 3 in respect of the dwelling-house or the part of the dwelling-house, and b relief under this section in respect of another dwelling-house or part of a dwelling-house of the individual"], ["2014-treasury-dec-Wales_Bill_-_Impact_Assessment_-_Report_Stage_-_Final_10_6_14_pdf.txt", " In future, following the planned reforms, any surplus will be retained by Welsh local authorities, which is estimated at around 33m per annum after the one off payments made by local authorities to the UK Government, via the Welsh Government"], ["2014-treasury-dec-OOTLAR_19_March_2014__1_.txt", "  This measure will have no impact on business and civil society organisations who are undertaking normal commercial transactions it will only impact on the small number of businesses that are using avoidance schemes affected by this measure"], ["2014-treasury-dec-44695_Accessible.txt", " Finance Bill 2015 2"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", "19 A campaign to engage new fire wardens and deputies also took place to ensure that adequate fire warden cover remains throughout the building during working hours should an emergency evacuation occur"], ["2014-treasury-dec-INHERITANCE_TAX_SIMPLIFYING_CHARGES_ON_TRUSTS_AND_NEW_RULES_TO_TARGET_AVOIDANCE_THROUGH_THE_USE_OF_MULTIPLE_TRUSTS.txt", " This is to allow a period of time for those affected to change their will and avoid unwanted tax consequences"], ["2014-treasury-dec-Partnerships_Mixed_membership_partnerships__Alternative_investment_fund_managers__Transfer_of_assets___income_Streams_through_partnerships.txt", " X Ltd receives a profit share for acting as managing member"], ["2014-treasury-dec-Partnerships_Salaried_member_rules.txt", " The two firms work closely together"], ["2014-treasury-dec-PU1638_policy_costings_bud_2014_with_correction_slip.txt", " Second, the relative price of bingo compared with other types of gambling will be lower, causing substitution away from other forms of gambling towards bingo, which will reduce receipts from other gambling taxes crossprice elasticity"], ["2014-treasury-dec-PU1738_print_CMYK.txt", " That is 80 billion lower than the original proposal made by the European Commission and 35 billion lower than the deal agreed by the last government in 2005 for the previous period 2007-13"], ["2014-treasury-dec-STRENGTHENING_PENALTIES_FOR_OFFSHORE_NON_COMPLIANCE.txt", " 2 Before sub-paragraph 1 insert A1 A category 0 territory is a territory designated as a category 0 territory by order made by the Treasury"], ["2014-treasury-dec-Final_IA_-_ring-fencing_and_depositor_preference.txt", " Ring-fencing requirements determined by secondary legislation and regulatory rules 46"], ["2014-treasury-dec-Public_Spending_Statistics_July_2014_consolidated_revised.txt", " 63 2  Public Spending Statistics July 2014  Relationship between functional series and departments "], ["2014-treasury-dec-FRAB__120__07_-_Annex_C_-_FT_ARM_14-15.txt", " They are included in current assets"], ["2014-treasury-dec-IFRS_9_Financial_Instruments_-_public_sector_application_guidance__Decem....txt", "31  HM Treasury strongly suggest that public sector entities ensure that their projects to implement IFRS 9 identify what assets and transactions are or may be affected by these amendments to the Standard and should be assessing the impact from the outset"], ["2014-treasury-dec-EEA_Accounts_2013-14_-_print.txt", " Those which are expected to have an effect on the EEA are discussed below"], ["2014-treasury-dec-Cm_8869_Scotland_Analysis.txt", "  Owen Kelly, Scottish Financial Enterprise, November 2012  Banking sector assets as a proportion of GDP  Independent  UK  492  Scotland  1254  Source Scotland analysis Financial services and banking, HMG, May 2013  23736 Scotland Analysis 6th"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", " Contingent rentals are recognised as and when incurred but IAS 17 requires the amount of contingent rental recognised to be disclosed each year"], ["2014-treasury-dec-oil_and_gas_fiscal_review_call_for_evidence.txt", " A key consideration is the degree to which a lower effective tax rate will incentivise investment in more challenging fields to increase production in future"], ["2014-treasury-dec-PU1624_final__web_.txt", " Treasury then determines the budgeting treatment of income"], ["2014-treasury-dec-131010_Letter_and_annexes_from_HMT_to_Govt_Actuary_2.txt", " However, we cannot accurately predict future changes in life expectancy"], ["2014-treasury-dec-44695_Autumn_Statement__Print_ready_.txt", "152 Special purpose share schemes  The government will legislate to remove the unfair tax advantage provided by special purpose share schemes, commonly known as B share schemes\u2019"], ["2014-treasury-dec-39796_Cm_8847_Accessible.txt", " Background resources    NAO report Student loan repayments - 2013-14 HC 818 PAC report Student Loan repayments - Session 2013-14 HC 886  2 Committee of Public Accounts conclusion Since student loans were introduced in 1990, there has been no reliable model for forecasting how much will be repaid to the Exchequer"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_print.txt", "  Executive Directors Karen Broughton Karen is the Executive Director with responsibility for the marketing, corporate communications, partnerships, digital, telephone and face- to- face functions of the Money Advice Service"], ["2014-treasury-dec-FSCS_annual_report_2014_web.txt", " The full detail of the management accounts can be found at Section 11"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", "2 Natural gas, liquid petroleum gas and solid fossil fuels used in electricity generation in Great Britain are liable to the CPS rates of CCL, part of the carbon price floor CPF introduced throughout Great Britain in April 2013"], ["2014-treasury-dec-FRAB_121_minutes.txt", " The key characteristics include the importance of the approved budget, the existence of involuntary transfers and non-exchange transactions, the longevity of the public sector and the nature of public sector programmes, the nature and  9  FRAB 121 purpose of assets, the regulatory role, and the importance of statistical bases of accounting"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " In these circumstances the officer can require the monitored promoter to provide prescribed information about that person"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", "  5  For the purposes of subsection 4 it does not matter whether a person receives, or is entitled to receive, the benefit a from the carrying out of the project, or b from any person"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_print.txt", " The Remuneration Committee is responsible for ensuring that the Money Advice Service has in place a comprehensive, effective and value for money total reward and performance framework that enables the organisation to attract, retain and motivate a high calibre workforce"], ["2014-treasury-dec-Notice_Central_African_Republic_060421.txt", "ukgovernmentpublicationsuk-financial-sanctions-guidance Enquiries 10"], ["2014-treasury-dec-government_financial_reporting_manual_201314.txt", "1 In the UK the main form of tax expense is tax credits"], ["2014-treasury-dec-PU1616_OTS_employee_benefits_final_report.txt", " We have not addressed the foreign travel rules due to time constraints and the requirement to prioritise what we believe to be the main issues affecting employers"], ["2014-treasury-dec-36048_Cm_8774.txt", " To view this licence, visit www"], ["2014-treasury-dec-PESA_2014_-_print.txt", " Recreation, culture and religion 9"], ["2014-treasury-dec-Research_and_development_tax_credits_-_consumables.txt", " This measure is expected to have no impact on civil society organisations"], ["2014-treasury-dec-Public_Spending_Statistics_July_2014_consolidated_revised.txt", " General public services of which public and common services of which international services 2"], ["2014-treasury-dec-39796_Cm_8847_Print_Ready.txt", " It is funded entirely by, and is directly accountable to, Parliament"], ["2014-treasury-dec-Pension_Liberation_Policy_Pack__v2_0.txt", "  153E Penalties for inaccurate information or documents provided under information notice 1  This section applies where a in complying with an information notice under section 153A, a person provides inaccurate information or produces a document that contains an inaccuracy, and b the inaccuracy is material"], ["2014-treasury-dec-FRAB__119__09_-_Draft_Code_of_Practice_on_Local_Authority_Accounting_2014-15_with_Annexes.txt", " This shall be clearly identified as the opening balance on the creation of the new authority, not the previous year\u2019s Balance Sheet"], ["2014-treasury-dec-UK-China_policy_outcomes.txt", " Both sides agreed on the importance of exchanging views in the future on the economics of antimicrobial resistance and financial models to stimulate the development of new antibiotics and diagnostics"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", "  521  FINANCE BILL 2015  13"], ["2014-treasury-dec-45502_Cm_8988_Print.txt", " The Government is currently consulting on placing a statutory duty on prescribed bodies to publish data on whistleblowing cases"], ["2014-treasury-dec-Russia.txt", "Other Information UK Sanctions List RefRUS0198 Date designated on UK Sanctions List 31122020 UK Statement of ReasonsThe ownership of the entity was transferred contrary to the Ukrainian law"], ["2014-treasury-dec-PU1624_final__web_.txt", "12 Grants to enable Local Authorities to repay debt principal score in capital AME budgets"], ["2014-treasury-dec-scotland_analysis_fiscal_policy_and_sustainability_print.txt", "15 This premium is applied constantly across the projection period, although as Citigroup9 have argued, the premium could initially be higher until the government of an independent Scotland builds up liquidity and credibility"], ["2014-treasury-dec-scotland_analysis_fiscal_policy_and_sustainability_print.txt", " The Treasury approach extends on the IFS approach to projecting the long-term public finances of an independent Scotland by taking into account the fiscal impact of a declining offshore sector, direct fiscal impacts of independence, and policies committed to by the Scottish Government"], ["2014-treasury-dec-PU1632_Sustainability_Reporting_Guidance.txt", " More details can be found at httpswww"], ["2014-treasury-dec-PU1678_final__1_.txt", "9 The Government does not intend to implement the option for Member States in Article 851 of requiring ex ante judicial approval of crisis prevention measures or crisis management measures"], ["2014-treasury-dec-ENFORCEMENT_BY_DEDUCTION_FROM_ACCOUNTS.txt", " The deposit-taker is also provided with a discretion to notify anyone affected by the hold, but they are only entitled to do this once they have imposed the hold this ensures they do not become liable for a penalty under paragraph 121f"], ["2014-treasury-dec-Russia.txt", " Name 6 NEVEROV 1 SERGEI 2 IVANOVICH 3 na 4 na 5 na"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", "is likely to fall into the category joint operation under the Standard"], ["2014-treasury-dec-Charges_and_rates_and_limits_and_allowances_for_2015-16.txt", " Finance Act 2014 FA 2014 changed the basis of indexation from RPI to CPI effective from 2015-16"], ["2014-treasury-dec-FSCS_annual_report_2014_web.txt", " These are the actions that FSCS must take to deliver consumer focus, efficiency and cost-effectiveness"], ["2014-treasury-dec-Social_investment_tax_relief__SITR__draft_guidance.txt", " Q Can I submit a Compliance Statement electronically A HMRC expects that a method of submitting Compliance Statements electronically will be available, however, this cannot be guaranteed at this time"], ["2014-treasury-dec-IFRS_16_Leases_-_Supplementary_budgeting_guidance_December_2020_for_publication.txt", " the date on which the lessor makes the underlying asset available for use by the lessee, should be equivalent to the asset recognised on-balance sheet or de-recognised if a lessor"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", " It includes retained earnings held by UKFI, UKAR, MAS, FSCS and the Sovereign Grant, and share capital reserve"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", " This approach recognises that financial statements are rarely absolutely correct, and that an audit is designed to provide reasonable, rather than absolute, assurance that the financial statements are free from material misstatement or irregularity"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_web.txt", " The challenges stem in the main from one simple fact  that so many people continue to find it difficult to manage their finances effectively"], ["2014-treasury-dec-PU1616_OTS_employee_benefits_final_report.txt", " If Class 1A applied to all non cash remuneration the NICs treatment of all the forms of gym provision by employer B would be the same"], ["2014-treasury-dec-Diverted_Profits_Tax.txt", "  DETAILS OF THE CLAUSE 2"], ["2014-treasury-dec-44695_Accessible.txt", "147 An additional 61 million funding will be provided to the High Value Manufacturing Catapult centres to meet increasing demand and provide outreach and technical support to SMEs"], ["2014-treasury-dec-IUK_Routemap_Case_Study_Crossrail.txt", "  \u00a0It  \u00a0is  \u00a0reasonable  \u00a0to  \u00a0assert  \u00a0that  \u00a0 the  \u00a0adoption  \u00a0of  \u00a0an  \u00a0objectively  \u00a0systematic  \u00a0approach,  \u00a0as  \u00a0advocated  \u00a0in  \u00a0the  \u00a0 Routemap,  \u00a0would  \u00a0enable  \u00a0other  \u00a0major  \u00a0investments  \u00a0to  \u00a0achieve  \u00a0at  \u00a0least  \u00a0similar  \u00a0 levels  \u00a0of  \u00a0savings"], ["2014-treasury-dec-Chargeable_gains_roll-over_relief.txt", " Subsection 3 of section 156ZB of TCGA 1992 replicates the source legislation at paragraph 1325 of Schedule 29 Finance Act 2002 but the opening words of subsection 1 This section applies if might be regarded as limiting when the provision can apply and inadvertently allowing a gain in respect of a tangible asset, e"], ["2014-treasury-dec-Scotland_analysis__Fiscal_policy_and_sustainability.txt", "B The UK Government\u2019s support for the oil and gas industry The importance of the oil and gas industry The UK\u2019s oil and gas industry is hugely important to Scotland and the UK as a whole   It supports approximately 450,000 jobs in the UK, both directly and indirectly"], ["2014-treasury-dec-Tackling_marketed_tax_avoidance.txt", " Paragraph 205 links the payment period\u2019 to the time limit for the taxpayer to take the necessary corrective action in response to the failure notice\u2019"], ["2014-treasury-dec-VAT_-_power_to_provide_for_refunds_to_certain_persons.txt", " Consequently, the Treasury direction made under that provision, which lists the eligible services upon which VAT can be recovered, will also become the direction made for the same purpose under this measure"], ["2014-treasury-dec-Tackling_marketed_tax_avoidance.txt", " 2 An order under this paragraph may include a consequential and supplemental provision including amendments of Part 1 of this Schedule or any other enactment whenever passed or made, and b transitional and transitory provision and savings"], ["2014-treasury-dec-44695_Autumn_Statement__Print_ready_.txt", " Note The cash gain for higher rate taxpayers shown is the result of changes to Income Tax thresholds the personal allowance and higher rate threshold and the NICs upper earnings limit"], ["2014-treasury-dec-OLD_complete_v3.txt", " Section 51b of the National Insurance Contributions Act 2014 gives the power to make regulations that amend the cases where a person cannot qualify for the employment allowance"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", "0 million and a contingent liability of 83"], ["2014-treasury-dec-44369_Cm_8958_accessible.txt", " MPA is working with the Treasury and the Chief Executive of the Civil Service, to whom the MPA Chief Executive reports, on how to enforce and strengthen its influence"], ["2014-treasury-dec-PN_February_2014_II.txt", " Movements in reserves and levels of reserves were as follows Movement in February 2014  million  Level at end-February 2014  million  UK Government\u2019s net foreign currency reserves  1,096  44,589  UK Government\u2019s gross foreign currency reserves  2,267  108,125  Bank of England net foreign currency holdings  1  -1  Bank of England gross foreign currency holdings  545  26,457  UK Foreign Currency Assets and Liabilities at the end of each month UK Government Mar-13 April-13 May-13 June-13 July-13 Aug-13 Sep-13 Oct-13 Nov-13 Dec-13 Jan-14 Feb-14  Bank of England  Assets mn Liabilities mn Net assets mn Assets mn Liabilities mn Net assets mn 103,393 -55,853 47,540 25,110 -25,108 2 101,238 -54,847 46,391 25,424 -25,424 0 101,337 -56,505 44,833 26,148 -26,148 0 100,782 -57,821 42,961 24,653 -24,655 -2 102,832 -58,199 44,633 26,336 -26,335 1 103,418 -58,556 44,862 25,106 -25,110 -3 105,000 -60,326 44,674 24,709 -24,711 -2 106,015 -61,549 44,466 26,559 -26,561 -1 106,845 -63,247 43,598 26,828 -26,831 -3 106,247 -63,185 43,062 24,405 -24,408 -3 105,858 -62,365 43,493 25,913 -25,914 -2 108,125 -63,536 44,589 26,457 -26,458 -1  UK Government\u2019s Gross  Net Reserves 120,000  UK Gross Reserves  Bank of England\u2019s Gross Holdings BoE's Gross Reserves  UK Net Reserves  50,000  100,000  40,000  80,000 60,000 40,000 20,000 0 Feb-04 Feb-05 Feb-06 Feb-07 Feb-08 Feb-09 Feb-10 Feb-11 Feb-12 Feb-13 Feb-14  mn  mn  30,000  20,000  10,000  0 Feb-04  Feb-05  Feb-06  Feb-07  Feb-08  Feb-09  Feb-10  Feb-11  Feb-12  Feb-13  Over the last ten years, the UK Government\u2019s holdings of gross reserves have increased"], ["2014-treasury-dec-FSCS_annual_report_2014_print.txt", " The three executive directors are the Chief Executive, the Director of Operations and the Director of Corporate Affairs"], ["2014-treasury-dec-Efficiency_and_reform_in_the_next_Parliament.txt", " Soon after the 2010 Election, HM Treasury delegated to the Cabinet Office operational spending controls targeted at ten areas of spend, including consultancy, ICT, recruitment, marketing and property"], ["2014-treasury-dec-DISCLOSURE_OF_TAX_AVOIDANCE_SCHEMES.txt", " substitute or 312A2A and and b after sub-paragraph dii insert  a 2004 c"], ["2014-treasury-dec-PU1643_Charter_budget_responsibility_update_web.txt", "12 The OBR should not provide normative commentary on the particular merits of Government policies"], ["2014-treasury-dec-MCD_annex_b_impact_assessment.txt", " The FCA have set the application fees for the new consumer credit regime"], ["2014-treasury-dec-MCD_draft_regulations.txt", " 3 In regulation 9a  a S"], ["2014-treasury-dec-OOTLAR_19_March_2014__1_.txt", " Under section 730B deductible amounts\u2019 covers expenses of a trade or UK or overseas property business, management expenses of an investment company, and non-trading debits from loan relationships, derivative contracts or intangible fixed assets"], ["2014-treasury-dec-FRAB__120__08_-_Simplifying_and_Streamlining_Annual_Report_and_Accounts.txt", " HM Treasury\u2019s current proposal is that financial statements would include Whole of Government Accounts format financial statements and Notes for material balances only"], ["2014-treasury-dec-FRAB__120__07_-_Annex_C_-_FT_ARM_14-15.txt", "The use of the equity method for associates is required even where the NHS foundation trust is not already preparing consolidated accounts"], ["2014-treasury-dec-EEA_Accounts_2013-14_-_print.txt", " Previously, a single set of euro volatility data was used to calculate VaR on all euro sovereigns"], ["2014-treasury-dec-supplementary_estimates_and_new_estimates_2013_14_120214_correction.txt", " No adjustments are required for 201112 or 2013-14"], ["2014-treasury-dec-Treasury_minutes_print.txt", " Work is now underway to commission the full evaluation, and the department plans to appoint a contractor by October 2014"], ["2014-treasury-dec-Wales_Bill_-_Explanatory_Notes_-_Report_Stage_-_Final_10-6-14.txt", " Section 116N1 provides that a tax charged on disposals to landfill made in Wales is a devolved tax and section 116N2 explains when a disposal is a disposal to landfill"], ["2014-treasury-dec-DAO_GEN_04-14_Accounts_Direction_2014-15_18_December_2015.txt", " Any material departure from the FReM should be discussed in the first instance with HM Treasury"], ["2014-treasury-dec-FRAB__119__08_-_Annex_H_-_2014-15_FReM.txt", "39 Entities shall provide summary data on their use of exit packages agreed in year, and in the format proposed by the Cabinet Office"], ["2014-treasury-dec-EU_finances_2014_final.txt", "40 Horizon 2020 activities are split into 3 main areas excellent science, industrial leadership and societal challenges"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " 138  Consultation draft Schedule 1  Recovery of unpaid diverted profits tax due from non-UK resident company Part 2  Recovery of diverted profits tax from related companies  27  Time limit for giving notice 6  A notice under this Part of this Schedule must be served before the end of the period of 3 years beginning with the date when the charging notice or supplementary charging notice imposing the charge to tax was issued"], ["2014-treasury-dec-44369_Cm_8958_accessible.txt", " There is scope for local authorities nationally to deliver more for less through a greater up take of asset management  efficiency practices and longer term funding certainty, which the Government is providing"], ["2014-treasury-dec-Diverted_Profits_Tax.txt", " Subsection 5 may apply where the material provision is made or imposed by means of a series of transactions, one or more of which give the effective tax mismatch outcome"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", " A statement, drawn up at a particular point in time, showing the value of assets owned and of the financial claims liabilities against the owner of these assets"], ["2014-treasury-dec-Public_Spending_Statistics_July_2014_consolidated_revised.txt", " Resource DEL is a control total, which means that departments must manage spending to keep within this total"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " New sections 257QL to 257QO supplement section 257QJ by explaining how the tax reduction is to be calculated where there is more than one issue of shares where more than one individual is involved where a single issue of shares has been treated partly as made in the previous tax year by virtue of a claim under section 257JA4 or where the maximum amount of relief was not obtained for the share issue"], ["2014-treasury-dec-Diverted_Profits_Tax.txt", " The use of the term provision here is consistent with the transfer pricing rules at Part 4 TIOPA 2010"], ["2014-treasury-dec-OOTLAR_19_March_2014__1_.txt", " This measure enables the implementation of a previously announced policy, which will require employers and pension providers to make changes to their systems"], ["2014-treasury-dec-MCD_draft_regulations.txt", " 4 After subsection 2A insert 2B This subsection applies to an appointed representative for whom the applicable mortgage business register as defined by section 391BC is the record maintained by virtue of subsection 1hb"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", "  DETAILS OF THE CLAUSE 2"], ["2014-treasury-dec-FSCS_annual_report_2014_print.txt", "indb 118  financial statements comply with the Companies Act 2006"], ["2014-treasury-dec-survivor-benefits-in-occupational-pension-schemes.txt", "  8  Review of Survivor Benefits in Occupational Pension Schemes  2"], ["2014-treasury-dec-Depositor_preference_SI_30-6-14.txt", " 2 In section 1524 a omit the or at the end of paragraph a b after paragraph a insert a OJ no L173, 1262014, p"], ["2014-treasury-dec-FRAB__119__08_-_Annex_H_-_2014-15_FReM.txt", "42 may be presented in aggregate for groups or classes of heritage assets provided this aggregation does not obscure significant information"], ["2014-treasury-dec-44369_Cm_8958_print_ready.txt", "9 billion had no specific conditions ring-fences attached as to how local authorities could use it, other than that spending was lawful"], ["2014-treasury-dec-main_supply_estimates_2014_2015_web.txt", "  543  HM Treasury  Main Estimates, 2014-15  Part III Note E - Arm's Length Bodies ALBs  '000  Part III Note E - Arm's Length Bodies ALBs Section in Part II Subhead Detail Section in Part II Subhead Detail DEL - D DEL - D E DEL - F DEL - G E DEL - H F DEL - G AME V DEL -- H AME - W X AME - V AME Y AME - W Z AME - X AME--AA Y AME AME - Z AME - AA  Resources  Capital  Grant-in-aid  Body  Resources  Capital  Grant-in-aid  United Kingdom Financial Investments Limited Office for BudgetFinancial Responsibility United Kingdom Investments IUK Investments Limited Limited IUK Investments Limited Office for BudgetHoldings Responsibility Royal Mint Advisory Committee on the IUK Investments Limited design of coins etcHoldings Limited IUK Investments Sovereign funding of Royalon Household Royal MintGrant Advisory Committee the Moneyof Advice design coins Service etc Financial Services Compensation Sovereign Grant funding of RoyalScheme Household UK Asset Resolution Limited Money Advice Service UKAR Corporate Limited Financial ServicesServices Compensation Scheme UK Resolution Limited HelpAsset to Buy HMT Limited UKAR Corporate Services Limited Help to Buy HMT Limited  Total Total  '000  Body  544  3,250  -  3,250  2,000 3,250 2,000137,5401 1 37,5401 1 1 1 1 1  1 8,55018,550 2,2932,293-  2,000 3,250 8,550 2,000 8,550 39,83339,833-  42,796  10,844  53,633  42,796  10,844  53,633  HM Treasury  Main Estimates, 2014-15  Part III Note K - Contingent Liabilities Nature of liability  '000  Contingent liabilities limited by recourse to assets Contingent liabilities have been included in this category where the liability would be limited by recourse to assets if the liability were to crystallise"], ["2014-treasury-dec-Wales_Bill_-_Explanatory_Notes_-_Report_Stage_-_Final_10-6-14.txt", " They are not, and are not meant to be, a comprehensive description of the Bill"], ["2014-treasury-dec-FRAB__120__07_-_Annex_C_-_FT_ARM_14-15.txt", " For this reason, they continue to adopt the going concern basis in preparing the accounts"], ["2014-treasury-dec-Diverted_Profits_Tax.txt", " Subsection 1 applies this section for the purposes of issuing a preliminary or charging notice where taxable diverted profits of C for an accounting period fall to be determined under Clause 10"], ["2014-treasury-dec-survivor-benefits-in-occupational-pension-schemes-annex-c.txt", "174 PSA 1993 as amended by MSSC Act 2013"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " Paragraph 3 of Schedule A inserts new subsections 2A and 7B into section 2 of TCGA 1992"], ["2014-treasury-dec-Fuel_duty_-_aqua_methanol.txt", "  4  The person liable to pay duty charged under this section on production of a mixture is the person producing the mixture"], ["2014-treasury-dec-freedom_and_choice_in_pensions_web_210314.txt", " Over recent years, providers have called for an increase in the flexibility allowed by the tax rules, particularly to allow them to provide retirement income products linked to social care"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " Paragraph 1 introduces the changes"], ["2014-treasury-dec-FEMR_Recommendations_on_additional_financial_benchmarks_to_be_brought_into_UK_regulatory_scope_logo.txt", "  SONIA is the daily weighted average interest rate of unsecured sterling overnight cash  transactions brokered in London by five contributing members of the WMBA"], ["2014-treasury-dec-PU1660_IFRS_accounting_guidance.txt", "19 Any analysis of control would require a careful analysis of the rights of an entity to control the activities of another entity"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", "  7  In subsections 3 and 4 arrangements includes any agreement, understanding, scheme, transaction or series of transactions whether or not legally enforceable"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_web.txt", " He sought debt advice when he found he was unable to meet payments on various bills and debts"], ["2014-treasury-dec-39796_Cm_8847_Accessible.txt", " Spending Teams are also alerted internally by Treasury colleagues, so that early consideration can be given to the use of the Contingencies Fund to help bolster departmental cash flows"], ["2014-treasury-dec-Administration_of_employee_expenses.txt", "  4  Accordingly, in section 95 disregard for money, services or goods obtained, omit subsection 1b and the or before it"], ["2014-treasury-dec-44695_Autumn_Statement__Print_ready_.txt", "1 1  Budgeting totals are shown including the OBR\u2019s forecast Allowance for Shortfall"], ["2014-treasury-dec-Wales_Bill_Command_Paper_-_Welsh.txt", " Addasu'r grant bloc yng nghyswllt ardrethi busnes 14"], ["2014-treasury-dec-Wales_Bill_-_Impact_Assessment_-_Report_Stage_-_Final_10_6_14_pdf.txt", " Respondents also raised the issue of prohibiting local councillors and Members of the European Parliament MEPs from also sitting as AMs"], ["2014-treasury-dec-PU1624_final__web_.txt", "34 Where a department impairs writes-down a debtor, or other financial asset, the SoCNE will record a charge in respect of that impairment and the balance sheet value of the asset will be reduced"], ["2014-treasury-dec-FRAB__120__04_-_Discount_rates.txt", "  IASIFRS adaptation  None at present but changes to discount rates in accordance with the provisional conclusions would represent an adaptation of IFRS  Impact on WGA  Yes - discount rate methodology changes would impact on WGA"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " The annual basic, higher and additional rates of income tax set by the UK Government will be reduced by 10 pence in the pound for Scottish taxpayers"], ["2014-treasury-dec-main_supply_estimates_2014_2015_web.txt", " This type of indemnity is considered to be low risk and is only a feature of the academies programme in very specific circumstances"], ["2014-treasury-dec-2-local-welfare-provision-review-nov-2014.txt", " A number of examples were provided showing how people had been helped"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", " Through our Building a great Treasury work we will look at incorporating the recommendations of the Diversity Board\u2019s excellent work into our overarching principles"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", " relocation allowance, departments should note this and its likely impact on the pay multiple"], ["2014-treasury-dec-FRAB__120__07_-_Annex_C_-_FT_ARM_14-15.txt", " 18 Annex 2 to Chapter 1 Laying annual report and accounts before Parliament "], ["2014-treasury-dec-PESA_2014_-_print.txt", "5 Transport of which national roads of which local roads of which local public transport of which railway of which other transport 4"], ["2014-treasury-dec-Fuel_duty_-_aqua_methanol.txt", "  2  v an additive or extender in fuel for an engine, motor or machinery not falling within sub-paragraphs ii to iv c in paragraph 2 charge arising on chargeable use, after sub-paragraph b insert bb in the case of a consignment of aqua methanol, a description indicating that the aqua methanol has been charged with aqua methanol duty upon chargeable use as  i fuel for an engine, motor or machinery powered by aqua methanol ii an additive or extender in fuel for an engine, motor or machinery powered by diesel iii an additive or extender in fuel for an engine, motor or machinery powered by unleaded petrol iv an additive or extender in fuel for an engine, motor or machinery powered by light oil other than unleaded petrol v an additive or extender in fuel for an engine, motor or machinery not falling within sub-paragraphs ii to iv"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_web.txt", "  The Group consists of independent experts drawn from across the financial capability and money advice sphere"], ["2014-treasury-dec-PESA_2014_-_print.txt", " Central government is a sector in National Accounts"], ["2014-treasury-dec-Partnerships_Mixed_membership_partnerships__Alternative_investment_fund_managers__Transfer_of_assets___income_Streams_through_partnerships.txt", " If as a result of an agreement in place in relation to B\u2019s excess profit share, B makes a payment to another person out of the excess profit share   the payment is not treated as income of the recipient    it is not taken into account in calculating the profits or losses of B or otherwise allowed as a deduction against B\u2019s income  25    it is not treated as a distribution"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", " The auditors must be given a copy of the annual report and, where applicable, summary financial statements, in sufficient time to carry out the required work before the completion of the auditor\u2019s opinion"], ["2014-treasury-dec-Govt_NC4_and_NS3_Cooperative_societies.txt", " Both Northern Ireland credit unions and SCE will be added to the definitions in S379 ITTOIA 2005 and section 887 ITA 2007"], ["2014-treasury-dec-EU_finances_2014_final.txt", "E forecasts provide a more detailed breakdown of UK receipts by major programmes from the EU Budget over the periods 2008-09 to 2013-14 outturn figures and 2014-15 to 2019-20 estimates"], ["2014-treasury-dec-elps_main_doc_final.txt", "15 In accordance with the advice the Government received from the Independent Commission on Equitable Life Payments, the Scheme aims to commence payments to WPA policyholders8 before June 2012 in terms of order of payment to AWP and CWP policyholders, prioritise the oldest policyholders for earlier payment and prioritise payments to estates of deceased policyholders, recognising that contact has to be made with administrators and executors once they have been traced, which could take time"], ["2014-treasury-dec-BRRD_impact_assessment_revised.txt", " But large investment firms operating in Britain are not UK-owned and generally are funded by intra-group transactions from their parent entities overseas"], ["2014-treasury-dec-scotland_analysis_fiscal_policy_and_sustainability_print.txt", "1 per cent of Scottish GDP  more than one fifth of all Scottish tax revenue  in 2008-09"], ["2014-treasury-dec-140808_Housing_Zones_Prospectus.txt", " The Homes and Communities Agency will assess applications for Housing Zone status as detailed in the prospectus, with the designation of a Housing Zone determined jointly by the Agency and the Department for Communities and Local Government in line with the prioritisation criteria"], ["2014-treasury-dec-44695_Autumn_Statement__Print_ready_.txt", "115 The government has committed 15 billion to improve the national road network"], ["2014-treasury-dec-37630_Budget_2014_Web_Accessible.txt", "53 Building on the success of these allowances and embracing the challenges set out by Sir Ian, the government will introduce a new allowance for ultra high pressure, high temperature HPHT clusters and consult on the details"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", "  Treasury sets discount rates for post employment benefits including injury benefit liabilities"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", "  Year ended 31 March 2013  86  Whole of Government Accounts  Note 12"], ["2014-treasury-dec-BRRD_impact_assessment_revised.txt", " This can lead management and shareholders to expect to gain from taking excessive risk while society would cover the downside losses of this risk"], ["2014-treasury-dec-39796_Cm_8847_Accessible.txt", "  18  Thirty Eighth Report Department for Business, Innovation and skills Improving access to finance for small and mediumsized enterprises 1 Committee of Public Accounts conclusion BIS manages six main schemes that are intended to provide around 2"], ["2014-treasury-dec-FSCS_annual_report_2014_print.txt", "  The Notes on pages 127 to 164 form part of these financial statements"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", " HM Treasury has either full or partial ownership interests in the following entities, but they are not consolidated as they fall outside of the departmental boundary  2    Bank of England    Partnership UK plc    Local Partnerships LLP    Royal Mint Trading Fund and its subsidiary company    Lloyds Banking Group plc    Royal Bank of Scotland Group plc  DMO\u2019s accounts are available on the following web page httpwww"], ["2014-treasury-dec-New_Clause_1.txt", "  7  The asset is of the requisite value if its market value is 2,000,000 or more"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", "1  2012-13 Total  747"], ["2014-treasury-dec-FRAB__119__04_-__Whole_of_Government_Accounts_2011-12.txt", " Total liabilities were 2,615bn, up from 2,420bn in the previous year"], ["2014-treasury-dec-Wales_Bill_Command_Paper_-_Welsh.txt", " Er bod Comisiwn Silk wedi argymell y dylai Llywodraeth Cymru fod yn gallu gosod cyfraddau treth incwm Cymreig ar wahn ar gyfer pob un o\u2019r tri band, barn y Llywodraeth yw mai un gyfradd Gymreig ar gyfer y tri band fel sy\u2019n cael ei chyflwyno yn yr Alban yw\u2019r system fwyaf priodol i Gymru"], ["2014-treasury-dec-OLD_complete_v3.txt", "  Detailed proposal Operative date This measure will have effect for consortium claims to group relief for accounting periods beginning on and after 10 December 2014"], ["2014-treasury-dec-FRAB__119__08_-_Annex_I3_-_NDPB_GREEN_2014-15.txt", " Where the FReM permits a choice of accounting policy, the accounting policy which is judged to be most appropriate to the particular circumstances of the insert name of NDPB for the purpose of giving a true and fair view has been selected"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " Parliament can override automatic indexation and set a different figure in the Finance Act"], ["2014-treasury-dec-PU1719_HMT_Science_.txt", " This will include programmes to recruit up to 2,500 additional specialist maths and physics teachers, through new schemes to attract more graduates, postdoctoral researchers and career-changers into teaching, and to add to the skills of 15,000 existing teachers through funded sector-led subject specialism training"], ["2014-treasury-dec-FRAB__119__Minutes.txt", "  Dates of Next Meeting 83"], ["2014-treasury-dec-Diverted_Profits_Tax.txt", " The charging notice will require the payment of the diverted profits tax within 30 days"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", "3 In 2012-13 income was stable with a slight 0"], ["2014-treasury-dec-PU1616_OTS_employee_benefits_final_report.txt", " We have also heard of various instances where an employee is liable for tax on some things which neither the employer nor the employee nor the man in the street would call a benefit"], ["2014-treasury-dec-PU1660_IFRS_accounting_guidance.txt", "9 Further indication of the broad approach to returns is provided in IFRS 10 paragraph 15, which specifies that variable returns can be only positive, only negative or both positive and negative"], ["2014-treasury-dec-PU1678_final__1_.txt", "  Scope of the bail-in powers  excluded liabilities 11"], ["2014-treasury-dec-PU1638_policy_costings_bud_2014_with_correction_slip.txt", " Take-up adjustments were also applied to the tax base"], ["2014-treasury-dec-main_supply_estimates_2014_2015_web.txt", "  Unquantifiable   Legal claims The CNPA has a number of potential liabilities in respect of claims from employees, which depend on actual or potential proceedings"], ["2014-treasury-dec-PU1638_policy_costings_bud_2014_with_correction_slip.txt", " Exchequer impact m  Exchequer impact  2014-15  2015-16  2016-17  2017-18  2018-19  60  80  80  85  75  Areas of uncertainty The main uncertainty in this costing is the size of any behavioural response"], ["2014-treasury-dec-Modernising_the_taxation_of_corporate_debt_and_derivative_contracts.txt", "  2C  But if it appears that apportionment in accordance with that section would work unreasonably or unjustly for an accounting period, subsection 2 is to be read as referring to amounts that would have been recognised in determining the company\u2019s profit or loss for that period in accordance with generally accepted accounting practice if accounts had been drawn up for that period"], ["2014-treasury-dec-budget_2014_data_sources.txt", "6, page 87  Paragraph 1"], ["2014-treasury-dec-main_supply_estimates_2014_2015_web.txt", "  Unquantifiable  Under the terms of the sale of Northern Rock, HM Treasury has provided certain warranties and a tax indemnity to Virgin Money"], ["2014-treasury-dec-Russia.txt", " Continues active support to the separatist actions in Eastern Ukraine"], ["2014-treasury-dec-FRAB__120__07_-_FT_ARM_2014-15.txt", "44  7  References to modified absorption accounting have been removed as this only applied within the NHS in 201314 for the 1 April 2013 reorganisation of the NHS  Removing temporary 201314 divergence from FReM  Paragraph 3"], ["2014-treasury-dec-45502_Cm_8988_Accessible.txt", " The department awarded these eight early contracts to reduce the risk of a delay in investment in renewable electricity projects during the transition to the new scheme"], ["2014-treasury-dec-PSS_April_2014.txt", " As a result, TME as a per cent of GDP peaked at 47"], ["2014-treasury-dec-PU1638_policy_costings_bud_2014_with_correction_slip.txt", " To comply with EU state aid rules the availability of the ECA will be limited to businesses that do not claim the Department for Transport\u2019s DfT Plug-in Van Grant  The tax base The tax base for the VED exemption for vehicles manufactured over 40 years ago is every mechanically propelled vehicle which uses or is kept on the road which was manufactured before the cut-off date for the exemption"], ["2014-treasury-dec-201409forecomp.txt", "2  GDP growth per cent  3"], ["2014-treasury-dec-EEA_Accounts_2013-14_-_print.txt", " These are reviewed on a regular basis to ensure lessons are learned and control improvements implemented"], ["2014-treasury-dec-FRAB__120__07_-_Annex_C_-_FT_ARM_14-15.txt", " The code is issued as best practice advice, but imposes some disclosure requirements"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", "  4  In subsection 3b protected testamentary disposition means a disposition effected by provisions of the settlor\u2019s will that at the settlor\u2019s death are, in substance, the same as they were immediately before 10 December 2014"], ["2014-treasury-dec-Gift_Aid_intermediaries.txt", "  5  Section 10144 of ITA 2007 regulations etc subject to annulment does not apply to regulations under subsection 4"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", "  88\u2003\u2003 Annual report and accounts 2013-14    Guarantees  Guarantees do not involve direct cash support but expose HM Treasury to potential liabilities if the guarantees are called 2"], ["2014-treasury-dec-elps_annex_final.txt", "32  35  are then constructed backward at the intervals dictated by the assumed premium frequency assuming the same premium is paid on each such date until the Nominal Commencement Date determined in accordance with paragraph 128"], ["2014-treasury-dec-PESA_2014_-_print.txt", "  Capital formation is expenditure, net of sales, on fixed assets such as buildings, vehicles and machinery and net stock building, and can be measured gross or net of depreciation"], ["2014-treasury-dec-FRAB__119__Minutes.txt", " The Chairman noted that the Eurostat document displayed the usual tension between independence and accountability when setting up this type of body and governance structure"], ["2014-treasury-dec-44695_Accessible.txt", " 47  Housing and local growth 2"], ["2014-treasury-dec-OLD_complete_v3.txt", "  Current law Under sections 2B-2F and Schedule 4ZZA of the Taxation of Chargeable Gains Act 1992 TCGA a person other than an individual may be liable to CGT when they dispose of a residential property for consideration in excess of a 'threshold amount'"], ["2014-treasury-dec-supplementary_estimates_and_new_estimates_2013_14_120214_correction.txt", " John Hughes Richard Pascoe Linda Duffield  BBC World Service Marshall Aid Commemoration Commission Great Britain China Centre Westminster Foundation for Democracy  Simon Fraser has personal responsibility for the proper presentation of the department's resource accounts and their transmission to the Comptroller  Auditor General, and is also responsible for the use of public money and stewardship of assets"], ["2014-treasury-dec-FSCS_annual_report_2014_web.txt", " The lead audit director at the National Audit Office and representatives from FSCS\u2019s internal auditors, Grant Thornton, attended each of the Audit Committee meetings in 201314 at the request of the committee chairman"], ["2014-treasury-dec-hm_treasury_review_of_new_ifrs_2013_to_2014.txt", " Phase 1 addresses classification and measurement issues"], ["2014-treasury-dec-SITRAccreditationGuidanceVersion2forpunlicationJan16V2.txt", " If granted, the accreditation will specify  the date it is granted  the date on which the period of accreditation begins and  the period of the accreditation or how the period is to be determined"], ["2014-treasury-dec-Children_s_television_tax_relief.txt", "  3  In section 1216AB3 condition A types of programme that can be relevant programmes a omit the or after paragraph b, and b after paragraph c insert , or d a children\u2019s programme"], ["2014-treasury-dec-OOTLAR_19_March_2014__1_.txt", " They would be liable to tax on this income in the countries in which they are resident"], ["2014-treasury-dec-FRAB__120__10_-_EPSAS.txt", " At that time the first Governance Taskforce meeting had taken place and Eurostat had just released a public consultation on the proposed governance framework"], ["2014-treasury-dec-Modernising_the_taxation_of_corporate_debt_and_derivative_contracts.txt", " Together with new subsection 5971A inserted by paragraph 57, this ensures that all amounts recognised as items of other comprehensive income will be brought into account at some point"], ["2014-treasury-dec-CAPITAL_GAINS_TAX_NON_RESIDENTS_AND_UK_RESIDENTIAL_PROPERTY.txt", " 2 In paragraphs 6 and 7 a notional post-April 2015 gain or loss means the gain or loss which would have accrued on the disposal had P acquired the UK residential property interest on 5 April 2015 for a consideration equal to its market value on that date b notional pre-April 2015 gain or loss means the gain or loss which would have accrued on 5 April 2015 had the UK residential property interest been disposed of for a consideration equal to its market value on that date but see also paragraph 81"], ["2014-treasury-dec-201409forecomp.txt", "com  020 7811 3913  Citigroup  Michael Saunders  Michael"], ["2014-treasury-dec-37630_Budget_2014_Web_Accessible.txt", " Finance Bill 2014 2"], ["2014-treasury-dec-05._2013-14_NDPB_GREEN.txt", "  The accounts are for illustration only and should only be followed as the circumstances of an individual NDPB dictate"], ["2014-treasury-dec-FRAB_121_02_simplifying_and_streamlining_annual_report_and_accounts.txt", " This will provide a more relevant analysis of the nature  Page 13 of 20  FRAB 121 02 19 JUNE 2014  of income and expenditure without requiring the user to go immediately to the detail of the supporting notes"], ["2014-treasury-dec-FRAB__119__08_-_Annex_H_-_2014-15_FReM.txt", "15 Trust Statements shall include the following revenue a b  c d 12  all income classified as taxation by the Office for National Statistics except where by statute the entity is permitted to keep that income all amounts which, by statute, are to be surrendered or paid into the Consolidated Fund either by the entity directly or by passing the collected funds to a third party who then pays over the amounts collected or to another third party within Government all fines and penalties levied except where the entity is permitted by statute or with Treasury consent, to retain the penalties imposed any other income which the Treasury may direct to be included"], ["2014-treasury-dec-39796_Cm_8847_Print_Ready.txt", " UK company responses to these opportunities have increased by 60 this year"], ["2014-treasury-dec-AS2014_data_sources_final.txt", "org-catapult-centres  Table 1"], ["2014-treasury-dec-39796_Cm_8847_Accessible.txt", " Recommendation The Authority should set out how it might transfer more of the delivery risk to contractors under its existing arrangements and how it will ensure that its alternative arrangements are viable to enable it to terminate the current contract should performance continue to prove unsatisfactory"], ["2014-treasury-dec-PESA_2014_-_print.txt", "c  5,291 353 4,939 796 396 22 4 37  3,583 -283 3,865 594 292 21 4 219  1,908 -580 2,488 449 297 25 3 163  1,302 114 1,188 286 283 23 2 159  1,229 84 1,146 412 274 24 3 165  1,229 1 1,228 508 275 19 4 179  952 -9 961 289 260 18 4 251  Total housing and community amenities  6,547  4,713  2,846  2,056  2,108  2,213  1,775  7"], ["2014-treasury-dec-Public_Spending_Statistics_July_2014_consolidated_revised.txt", "8 The higher capital spending in 2009-10 relates to the support given to financial institutions"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", " Over-payments are recovered from future tax credit awards or through repayments by claimants and recognised in the year of receipt"], ["2014-treasury-dec-INHERITANCE_TAX_EXEMPTION_FOR_EMERGENCY_SERVICE_PERSONNEL_ETC.txt", " The amendments made by this clause will provide that the estates of such workers will be exempt from IHT"], ["2014-treasury-dec-37630_Budget_2014_Web_Accessible.txt", "219 Financial Services Trade and Investment Board  The government will increase the resources available to promote financial services trade and investment by 2"], ["2014-treasury-dec-AS2014_distributional_analysis_final.txt", " Where this is the case, no additional data is required and the approach is similar to that used for most tax and welfare modelling"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", "  6 7  Section 86B applies for the purposes of this section as it applies for the purposes of section 86A"], ["2014-treasury-dec-FRAB__119__08_-_Annex_F_Chapter_05_Form_and_content__2013-14.txt", " For physical assets, the note should provide information on the asset categories involved"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", " Comparator figures are not required for prior years as the disclosure a is not required by IFRS and b only current year information is of relevance to the Department"], ["2014-treasury-dec-PESA_2014_-_print.txt", " Reserve  an amount within DEL not allocated to departmental programmes, which provides a margin to cover emergencies and genuinely unforeseen contingencies"], ["2014-treasury-dec-44695_Accessible.txt", "  Postgraduate funding 1"], ["2014-treasury-dec-PU1616_OTS_employee_benefits_final_report.txt", " The response to this is that the market would help even things up employers who did not pay travel costs would find employees unwilling to travel for them"], ["2014-treasury-dec-PU1616_OTS_employee_benefits_final_report.txt", " If our exemption recommendation is taken forward, it may be that transitional arrangements would be needed"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_print.txt", "5  Current liabilities Trade and other payables  14  7,630"], ["2014-treasury-dec-PU1719_HMT_Science_.txt", " It was not invented, although buried within it are innumerable inventions"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", " Foreign  Annual report and accounts 2013-14\u2003\u2003 125  exchange gains and losses resulting from the restatement and settlement of such transactions are recognised in the SCNE"], ["2014-treasury-dec-37630_Budget_2014_Web_Accessible.txt", "5 billion will be identified through ongoing operational reviews"], ["2014-treasury-dec-PU1632_Sustainability_Reporting_Guidance.txt", " Organisations are required to report on the volume of paper they purchase, so should include reporting on this in their sustainability report"], ["2014-treasury-dec-PESA_2014_-_print.txt", "uk  Public Expenditure Statistical Analyses 2014\u2003\u2003 7  8\u2003\u2003 Public Expenditure Statistical Analyses 2014  ii Chapter 1  Chapter 2  Chapter 3  List of tables Departmental budgets  Table 1"], ["2014-treasury-dec-PESA_2014_-_print.txt", " These are included in capital budgets on the same basis as net lending, i"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", " This meets Treasury disclosure requirements, and will permit a national reconciliation of closing balance sheets to adjusted 1 April 2013 balances"], ["2014-treasury-dec-main_supply_estimates_2014_2015_web.txt", "  1,960  Paid in capital subscription for the Common Fund for Commodities"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", " All the banks classified to the public sector, except for the Bank of England which has been fully consolidated, have been included as investments  Year ended 31 March 2013  55  Whole of Government Accounts  in these statements and have not been fully consolidated"], ["2014-treasury-dec-ENFORCEMENT_BY_DEDUCTION_FROM_ACCOUNTS.txt", " Condition C is that HMRC is satisfied that the debtor is aware that they owe the debt to HMRC"], ["2014-treasury-dec-PU1616_OTS_employee_benefits_final_report.txt", " HMRC will investigate and issue penalties if it is expecting P11Ds on the back of the employer indicating that P11Ds or P9Ds are to follow but none are submitted"], ["2014-treasury-dec-39796_Cm_8847_Print_Ready.txt", "  5 Committee of Public Accounts conclusion  10  BIS has not done enough to ensure that SMEs have access to information on the potential range of financing options available to them"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " An approved way for these purposes is defined in new section 289A6"], ["2014-treasury-dec-STRENGTHENING_PENALTIES_FOR_OFFSHORE_NON_COMPLIANCE.txt", "75  25, and  125  62"], ["2014-treasury-dec-supplementary_estimates_and_new_estimates_2013_14_120214_correction.txt", " The CMA will take over the functions of the Office of Fair Trading and the Competition Commission with effect from 1 April 2014"], ["2014-treasury-dec-45502_Cm_8988_Print.txt", " 3 Committee of Public Accounts conclusion The impact that charging to use the statutory service will have on the number of parents willing to adopt family-based arrangements instead is uncertain"], ["2014-treasury-dec-PU1719_HMT_Science_.txt", " This is why we are supporting a sector led strategy to increase the outward mobility of UK students"], ["2014-treasury-dec-FRAB__119__08_-_Annex_G2_-_AGENCY_PINK_2013-14.txt", " In addition to contingent liabilities reported within the meaning of IAS 37, the agency also reports liabilities for which the likelihood of a transfer of economic benefit in settlement is too remote to meet the definition of contingent liability"], ["2014-treasury-dec-government_financial_reporting_manual_201314.txt", " and is independently audited and certified by the Comptroller  Auditor General"], ["2014-treasury-dec-PU1667_Tax-Free_Childcare__consultation_on_childcare_account_provision.txt", " It did not consider the option for account provision in the public sector"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", "  Subsection 9 gives definitions or clarifications on some specific terms in Clause  BACKGROUND NOTE 10"], ["2014-treasury-dec-Social_investment_tax_relief__SITR__draft_guidance.txt", " The social enterprise receives investments, and then applies to HM Revenue  Customs HMRC for approval"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", " The majority of this provision is recognised by the Nuclear Decommissioning Authority NDA"], ["2014-treasury-dec-Accelerated_payments_and_group_relief.txt", ",  7  Consultation draft  c  after sub-paragraph 4 insert 4A Asserted surrenderable amount means so much of a surrenderable loss which the relevant partner asserts to have as a designated HMRC officer determines, to the best of that officer\u2019s information and belief, to be an amount a which would not be a surrenderable loss of that partner if the position were as stated in paragraphs a to c of sub-paragraph 3, and b which is not the subject of a claim by the relevant partner to relief from corporation tax which is reflected in the amount of the understated partner tax of that partner and hence in the payment required to be made under paragraph 6"], ["2014-treasury-dec-elps_annex_final.txt", "4 Offsetting for Group scheme policies 348"], ["2014-treasury-dec-44369_Cm_8958_accessible.txt", "1  The Government disagrees with the Committee\u2019s recommendation"], ["2014-treasury-dec-OOTLAR_19_March_2014__1_.txt", "71 Public Works Loan Board limit PWLB  Legislation will be introduced in Finance Bill 2014 to provide the Government with the legal powers required to increase the current PWLB lending limit of 70 billion to up to 95 billion in future, to enable local authorities to continue to borrow from the PWLB"], ["2014-treasury-dec-FRAB__120__07_-_Annex_C_-_FT_ARM_14-15.txt", " Any remaining amount of the impairment reversal should be recognised in the revaluation reserve and reported as an item of other comprehensive income"], ["2014-treasury-dec-OLD_complete_v3.txt", " Relief is normally given on the cost of the asset as the expenditure is written off in accordance with Generally Accepted Accounting Practice or at a fixed 4 per cent rate, following an election"], ["2014-treasury-dec-government_financial_reporting_manual_201314.txt", "8 Where revenue from taxes, duties, fines and penalties is not material to the entity, it need not prepare the trust statement set out in the preceding paragraph, but may do so if it provides a clearer interpretation of the state of affairs"], ["2014-treasury-dec-44695_Accessible.txt", " The government will consider whether it needs to legislate to establish a credit register should timely progress not be made"], ["2014-treasury-dec-Partnerships_Mixed_membership_partnerships__Alternative_investment_fund_managers__Transfer_of_assets___income_Streams_through_partnerships.txt", "8 below and    it is reasonable to suppose that the non-individual member\u2019s profit share is, in part at least, attributable to the individual member\u2019s power to enjoy it see subsection 3"], ["2014-treasury-dec-Efficiency_and_reform_in_the_next_Parliament.txt", " The bill for consultants and temporary labour in 2009-10 for central government reached 2"], ["2014-treasury-dec-supplementary_estimates_and_new_estimates_2013_14_120214_correction.txt", " This is followed by a reproduction of original Main Estimate Part II table showing the revised subhead detail, including the additional provision sought for each subhead including unchanged subheads as a result of the Supplementary Estimate"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", "3 billion 2011-12 22"], ["2014-treasury-dec-Wales_Bill_Command_Paper_-_English.txt", " The SDLT return collects data for the Valuation Office Agency VOA that is used in other parts of the tax system and for wider HMRC compliance work"], ["2014-treasury-dec-OLD_complete_v3.txt", "3m  NA  Compliance Costs  Compliance Benefits  Operational impact m HMRC or other  Increase Decrease Net Impact 0"], ["2014-treasury-dec-FSCS_annual_report_2014_print.txt", " The enquiries were often more complex than in the past, reflecting the type of claims that we are receiving"], ["2014-treasury-dec-AS2014_policy_costings_final.txt", " It will also limit the miscellaneous income against which a miscellaneous loss can be relieved with effect from tax year 2015-16"], ["2014-treasury-dec-FSCS_annual_report_2014_web.txt", " The MELL no longer covers the interest costs on the loans made by  HM Treasury to FSCS to meet the costs of compensating depositors following the major banking failures of 200809"], ["2014-treasury-dec-Russia.txt", " Reportedly part of the socalled 2nd Army Corps of the Lugansk People\u2019s Republic"], ["2014-treasury-dec-44695_Autumn_Statement__Print_ready_.txt", " 25 Deloitte CFO Survey 2014 Q3\u2019, Deloitte, September 2014"], ["2014-treasury-dec-Russia.txt", " POB Vyselki, Krasnodar region, Russian Federation Other Information UK Sanctions List RefRUS0144 Date designated on UK Sanctions List 31122020 UK Statement of ReasonsFormer Governor of the Krasnodar Krai"], ["2014-treasury-dec-CAPITAL_GAINS_TAX_NON_RESIDENTS_AND_UK_RESIDENTIAL_PROPERTY.txt", " If the result is a negative amount, that amount expressed as a positive number is the balancing loss on the relevant high value disposal"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", " They have been applied consistently in dealing with items that are considered material to the accounts"], ["2014-treasury-dec-OLD_complete_v3.txt", "  Current law The RD relief regime is an incentive for RD activity and investment in innovation"], ["2014-treasury-dec-supplementary_estimates_and_new_estimates_2013_14_120214_correction.txt", "  Unquantifiable  There is a potential liability in respect of the Common Agricultural Programme CAP where the European Commission have questioned the debt management procedures"], ["2014-treasury-dec-FRAB__119__08_-_Annex_H_-_2014-15_FReM.txt", "2  In applying the accounting policies set out in this chapter reporting entities shall have regard to the concepts set out in the Conceptual Framework for Financial Reporting"], ["2014-treasury-dec-Public_Spending_Statistics_July_2014_consolidated_revised.txt", " Environment protection 6"], ["2014-treasury-dec-PU1624_final__web_.txt", " A basic worked example of the recording of an exchange rate hedge is available in Appendix 1"], ["2014-treasury-dec-Scotland_analysis__Fiscal_policy_and_sustainability.txt", "23 However, in relation to its fiscal position, Scotland is likely to face a more challenging demographic situation, relative to the UK as a whole and in comparison to many European countries"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", "  428  1  Consultation draft  1  Annual tax on enveloped dwellings annual chargeable amount 1  In section 99 of FA 2013 amount of tax chargeable, in the table in subsection 4, for the last four entries substitute 23,350  More than 2 million but not more than 5 million"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", "  For section 702 substitute 702 Tax-adjusted carrying value 1  This section applies for the purposes of this Part"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", " On sale of the asset, any remaining balance in the revaluation reserve is released to the Statement of Revenue and Expenditure"], ["2014-treasury-dec-PESA_2014_-_print.txt", " General public services, of which public and common services  1"], ["2014-treasury-dec-EEA_Accounts_2013-14_-_web.txt", " In order to better reflect the risk information used by those that manage the EEA, these tables now summarise EEA exposures reflecting the substance of the Bank\u2019s internal ratings"], ["2014-treasury-dec-supplementary_estimates_and_new_estimates_2013_14_120214_correction.txt", "  Income arising from Receipts from other Government Departments and devolved administrations the repayment of loans and investments repayment of capital grants government carbon offsetting scheme receipts receipts relating to the oil and gas industries including petroleum licensing Project Camelot Levy Receipts income relating to legal services, consultancy, publications, public enquiries, information, secondments, departmental administration costs, central services, rental income and repayments occupancy charge administrative and professional services EU receipts the sale of surplus land and buildings refund of input VAT not claimed in previous years on departmental expenditure interest payments non-cash income"], ["2014-treasury-dec-Notice_Central_African_Republic_060421.txt", " Media enquiries about the sanctions measures themselves should be addressed to the Foreign, Commonwealth  Development Office Press Office on 020 7008 3100"], ["2014-treasury-dec-main_supply_estimates_2014_2015_print.txt", " Providing support for the UK Council for Child Internet Safety"], ["2014-treasury-dec-OLD_complete_v3.txt", " A summary of responses to the public consultation has also been published on the government website today"], ["2014-treasury-dec-Partnerships_Mixed_membership_partnerships__Alternative_investment_fund_managers__Transfer_of_assets___income_Streams_through_partnerships.txt", " All the profits are allocated to, and taxed upon individual members"], ["2014-treasury-dec-SDPR_Update_September_2014___published_as_Clarifications_.txt", "25  31-Dec-96  1-Apr-97  4"], ["2014-treasury-dec-Public_Service_Pensions_Valuations_and_Employer_Cost_Cap_Directions_2014_archived_version.txt", "  21  PART 3 EMPLOYER COST CAP Setting the employer cost cap"], ["2014-treasury-dec-OLD_complete_v3.txt", " extending the offshore penalty regime to offences where the proceeds of non-compliance are hidden offshore 3"], ["2014-treasury-dec-FRAB__120__02_-_IFRS_13_-_Appendix_B.txt", "1  In considering how best to apply the valuation requirements of IAS 16 so as to ensure that the Statement of Financial Position gives a true and fair view of the value of the  UNCLASSIFIED  Page 16 of 23  UNCLASSIFIED Appendix B  Illustrative Exposure Draft 3 April 2014  FRAB 120 02  assets at the reporting date, entities should consider the following guidance on property and non-property assets"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " Clause 238 provides the monitored promoter with the right to request that the monitoring notice should be withdrawn"], ["2014-treasury-dec-FRAB__119__08_-_2013-14_and_2014-15_FReM_and_illustrative_statements_including_Annexes_A_to_E.txt", " HM Treasury has reviewed the form and content of the FReM with the aim of reducing duplication, inconsistencies and ambiguity, and to make the document easier for preparers to use"], ["2014-treasury-dec-BRRD_impact_assessment_revised.txt", " The UK is already compliant with the requirement for compensation arrangements for the resolution tools except bail-in through the Banking Act 2009 Third Party Compensation Arrangements for Partial Property Transfers Regulations"], ["2014-treasury-dec-Fuel_duty_-_aqua_methanol.txt", " 20042065 as inserted by these Regulations provides that references to hydrocarbon oil in sections 20AA1a, and 212 of, and paragraphs 3 and 11 of Schedule 3 and paragraphs 17 and 21 of Schedule 4 to, the Hydrocarbon Oil Duties Act 1979 are to be construed as including reference to aqua methanol"], ["2014-treasury-dec-Modernising_the_taxation_of_corporate_debt_and_derivative_contracts.txt", " Clause X introduces Schedule A, which implements a package of proposals to modernise the corporation tax rules governing the taxation of corporate debt 'loan relationships' and derivative contracts"], ["2014-treasury-dec-44695_Accessible.txt", "227 Careers advice  The government will invest 20 million to improve careers advice and support for young people"], ["2014-treasury-dec-Modernising_the_taxation_of_corporate_debt_and_derivative_contracts.txt", " The designated currency election will cease to have effect from the date of the revocation event"], ["2014-treasury-dec-FEMR_Recommendations_on_additional_financial_benchmarks_to_be_brought_into_UK_regulatory_scope_logo.txt", " While the futures are within scope of market abuse regime, transactions in the physical market are not directly covered"], ["2014-treasury-dec-elps_main_doc_final.txt", "14 For AWP and CWP policies, the payee is set according to the criteria first satisfied in the following list where policies have been permanently assigned, the permanent assignee is the payee where policies are held under trust, the trustee is the payee"], ["2014-treasury-dec-FSCS_annual_report_2014_print.txt", " FSCS has also made a provision at 31 March 2014 of 552,000,000 2013 540,000,000 1 April 2012 505,000,000 for amounts owed to HM Treasury as a result of FSCS\u2019s obligation under the Special Resolution Regime to contribute to the net costs of resolution of Dunfermline Building Society see Note 16"], ["2014-treasury-dec-Accelerated_payments_and_group_relief.txt", "  3 In paragraph 5 representations about a partner payment notice a in sub-paragraph 2 omit the or at the end of paragraph a, and after paragraph b insert , or c objecting to the amount specified in the notice under paragraph 41d"], ["2014-treasury-dec-banking_reform_impact_assessment_05072014.txt", " Imposing additional costs on UK banks could have consequences for the labour market, to the extent that banks choose to pass higher costs on to their employees by reducing overall remuneration levels"], ["2014-treasury-dec-Wales_Bill_-_Explanatory_Notes_-_Report_Stage_-_Final_10-6-14.txt", "  Subsection 1 of clause 27 empowers HM Treasury, by order, to make supplementary, incidental or consequential provision as appears appropriate in connection with the provisions of Part 2 Finance and such transitional, transitory or saving provision as appears appropriate in connection with the coming into force of those provisions"], ["2014-treasury-dec-PU1678_final__1_.txt", " Indeed, it would be inappropriate to require the State to improve the capital position of a bank in such cases"], ["2014-treasury-dec-PU1678_final__1_.txt", " The safeguard for termination rights in Article 4 of the Order will continue to prevent partial property transfers that would contravene Community law"], ["2014-treasury-dec-Personal_Allowance_for_2015-16.txt", " Changes to individuals\u2019 tax codes are a routine annual event for employers and pension providers"], ["2014-treasury-dec-Wales_Bill_-_Explanatory_Notes_-_Report_Stage_-_Welsh_Language_Version_10_6_14_pdf.txt", " Yn yr un modd, byddai effaith datganoli rhan o dreth incwm, yn amodol ar refferendwm, yn dibynnu ar benderfyniadau gweinyddol a pholisi a gymerir gan Lywodraeth Cymru yn y dyfodol"], ["2014-treasury-dec-10348-Contingencies_fund.for_web.txt", "    Irregularity of transactions, including fraudulent or erroneous payments Clear separation of duties is enforced by different teams within the Treasury carrying out the authorisation, approval and payment of Contingencies Fund advances"], ["2014-treasury-dec-Scotland_analysis__Fiscal_policy_and_sustainability.txt", "  GDP projections for the UK and an independent Scotland Removing the effect of population change and inflation components above, but adding in offshore output, HM Treasury\u2019s projections assume that an independent Scotland starts with total real GDP per capita which is around 10 per cent higher than the UK"], ["2014-treasury-dec-06._2013-14_MAGENTA_PENSION_SCHEME.txt", "1  201X-1Y  201W-1X  000  000  Outturn  Outturn  5  Other provide details Combined net expenditureincome in Statement of Comprehensive Net Expenditure  An explanation should be provided of any reconciling items"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", " Note the FReM adaptation of IAS 36, Impairment of Assets, outlined in Chapter 3"], ["2014-treasury-dec-banking_reform_impact_assessment_05072014.txt", " As the benefits of ring-fencing accrue to the economy as a whole, the costs to GDP are the appropriate comparator, and are used for net costbenefit calculations in this impact assessment"], ["2014-treasury-dec-39796_Cm_8847_Accessible.txt", "   The Treasury should be responsible for monitoring activity across the wider public sector, and for defining what action will be taken where significant patterns or trends are identified"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_web.txt", " An important longer-term goal is to reduce the need for debt advice by helping people to build their financial resilience so that income shocks do not turn into debt crises"], ["2014-treasury-dec-PU1719_HMT_Science_.txt", " The government has asked HEFCE to develop a robust, evidence based framework against a suite of key knowledge exchange activities to assess performance and identify examples of good practice"], ["2014-treasury-dec-PU1638_policy_costings_bud_2014_with_correction_slip.txt", "  Climate Change Levy  Levy amount  RPI"], ["2014-treasury-dec-FRAB__119__08_-_Annex_F_Chapter_05_Form_and_content__2013-14.txt", " Capital disclosures should be given only with the agreement of the relevant authority through the parent or sponsoring department where appropriate"], ["2014-treasury-dec-Carbon_price_floor_-_fossil_fuels_in_CHPs.txt", " More details can be found in the policy costings document published alongside Budget 2014"], ["2014-treasury-dec-45502_Cm_8988_Print.txt", " Recommendation The department must ensure the Counterparty Body is wholly independent of the industry and has the skills, resources and information it needs to manage all CfDs effectively and hold it to account for ensure that the interest of consumers are fully protected 7"], ["2014-treasury-dec-FRAB__120__07_-_Annex_C_-_FT_ARM_14-15.txt", " the auditing of accounts of any associate of the trust 2"], ["2014-treasury-dec-FSCS_annual_report_2014_print.txt", " The approach is based largely on past claims experience, which we adjust to reflect current claims trends and market intelligence when the levy is set"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", "  Budget 2014  3763010RedBookAnnex D"], ["2014-treasury-dec-FRAB__119__08_-_2013-14_and_2014-15_FReM_and_illustrative_statements_including_Annexes_A_to_E.txt", " Martin Sinclair commented that while this proposal called for an adaptation and a better accounting solution might be possible, this proposal would give the best solution in terms of parliamentary oversight"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", " Maximum potential liabilities under this intervention are the minimum regulatory capital requirements as defined by the PRA which may vary as circumstances demand"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " New section 328A, subsection 11 sets out that if a loss is removed from the Ring Fence Pool under section 328A and that loss is subsequently carried forward under section 45, this does not require the pool to be reduced under section 327 in respect of that loss"], ["2014-treasury-dec-Charges_and_rates_and_limits_and_allowances_for_2015-16.txt", " These amounts are 8,165 for 2014-15"], ["2014-treasury-dec-Payment_systems_regulator_IA.txt", " This impacts on the ability of challenger banks to provide the service they want for their customers, and increases the proportion of their resources they need to devote to providing basic payment services"], ["2014-treasury-dec-PESA_2014_-_print.txt", " For the country and regional analyses, expenditure on services is divided into identifiable and non identifiable expenditure   Around 86 per cent of total expenditure on services is identifiable expenditure, which has been incurred for the benefit of individuals, enterprises or communities within particular regions"], ["2014-treasury-dec-freedom_and_choice_in_pensions_print_210314.txt", "22 Under the new system, those who have already purchased an annuity will remain bound by the contract they have made with their annuity provider"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", " The value of this deal represented approximately 80 to 90 of the book value of Northern Rock plc"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", " If there is a sustained increase in the fair value of an investment security where an impairment loss has previously been recognised, but no improvement can be attributed to a subsequent credit event, then the increase in value may be treated as a revaluation and recognised through other comprehensive income in the available-for-sale reserve"], ["2014-treasury-dec-AS2014_distributional_analysis_final.txt", " However, this is not guaranteed, because different gross household incomes can result in different net household incomes, depending on how many earners there are in the household, the size of the household, and which benefits the household qualifies for"], ["2014-treasury-dec-oil_and_gas_fiscal_review_call_for_evidence.txt", " Since 2002-03 the average absolute percentage change in oil and gas revenues from one year to the next has been nearly 35  compared with just 5 for income tax or 7 for VAT"], ["2014-treasury-dec-PU1624_final__web_.txt", "43 In addition to the rent of land, this heading includes rents payable to the owners of inland waters and rivers for the right to exploit such waters for recreational and other purposes"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_print.txt", "  IFRS 13 - Fair Value Measurement The Money Advice Service does not hold assets or liabilites which are traded"], ["2014-treasury-dec-10348-Contingencies_fund.for_web.txt", " The Audit Committee considered the 2013-14 accounts in draft and provided me with its views before I formally signed the accounts"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", "  5  In section 104Y2, for and 1126 substitute to 1126B"], ["2014-treasury-dec-FSCS_annual_report_2014_web.txt", " General enquiries cover all aspects of our work, including how to make a claim, the compensation limits in different industry sectors and how long a claim might take"], ["2014-treasury-dec-44695_Accessible.txt", "  2  Consistent with total policy decisions as set out in Table 2"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " It also makes consequential amendments"], ["2014-treasury-dec-FRAB__119__08_-_Annex_G2_-_AGENCY_PINK_2013-14.txt", "  18  2013-14  AGENCY PINK ILLUSTRATIVE ACCOUNTS  Land  Buildings  Dwellings  Information Technology  000  000  000  000  Plant  Machinery  Furniture  Fittings  Payments on Account  Assets under Construction  000  000  000  Cost or valuation  -  At 1 April 201W Additions Donations Disposals Impairments Reclassifications Revaluations At 31 March 201X  Depreciation At 1 April 201W Charged in year Disposals Impairments Reclassifications Revaluations At 31 March 201X Carrying value at 31 March 201W Carrying value at 31 March 201X  Asset financing Owned Finance leased On-balance sheet PFI contracts contracts Carrying value at 31 March 201X  19  Total 000  2013-14  8"], ["2014-treasury-dec-Scotland_analysis__Fiscal_policy_and_sustainability.txt", " The challenges of an ageing population and volatile and declining oil revenues are shared across the UK in the same way that, for example, the benefits of windfalls in coal and oil revenues, or lower debt interest costs from low borrowing rates, have been and continue to be shared across the UK"], ["2014-treasury-dec-PU1624_final__web_.txt", " In the first instance departments and procuring authorities should consult their Treasury spending team while preparing the project\u2019s Outline Business Case to determine if it requires Treasury approval"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_web.txt", "5 million printed guides over the course of the year"], ["2014-treasury-dec-main_supply_estimates_2014_2015_web.txt", "0m from MOD for the National Cyber Security Programme and 8"], ["2014-treasury-dec-Public_Spending_Statistics_July_2014_consolidated_revised.txt", " This affects tables in Chapters 4, 5 and 6"], ["2014-treasury-dec-Govt_NC13_and_NS_5_pension_flexibility_further_amendments.txt", "    where an intended PCLS paid before 6 April 2015 in respect of a money purchase arrangement is repaid before 6 October 2015, the intended PCLS is treated for all tax purposes as if it had never been paid and,    where a member has received an intended PCLS before 27 March 2014, if they commute the uncrystallised expected pension to a lump sum under the trivial commutation or small pots rules then the intended PCLS will continue to be an authorised payment and tax free"], ["2014-treasury-dec-2-local-welfare-provision-review-nov-2014.txt", " Examples include         looking at the time it takes to process applications asking partners to report back with scenarios and case studies relying on feedback from 3rd parties customer feedback capturing Management Informationdata Monthly accounts and production of Annual Report Monitoring against their pre-set criteria  We don\u2019t have official success criteria but we look at the time it takes to process applications"], ["2014-treasury-dec-survivor-benefits-in-occupational-pension-schemes.txt", "  23  Review of Survivor Benefits in Occupational Pension Schemes  Eliminating differences between same sex survivor benefits and opposite sex survivor benefits provided to widowers The review is required to assess the costs and other effect of removing differences between same sex survivor benefits and opposite sex survivor benefits provided to widowers"], ["2014-treasury-dec-FRAB__119__04_-_WGA_2011-12_key_facts_and_figures.txt", "  Indirect taxes 178 bn  Direct taxes 291 bn  Purchase of goodsservices 152 bn  Social security benefits 210 bn  Other expenditure 67 bn  Local taxes 55 bn Other operating revenue 93 bn  Other direct expenditure 137 bn  Total operating revenue 617 billion  Staff costs excluding pension costs 149 bn  Total operating expenditure 715 billion  Assets and liabilities Liabilities  Assets  Net public service pension liability   1,008 billion liability for public service pensions  966 billion of debt in the form of government borrowing and  1,008 bn Net liability  1,347 bn Government financing  966 bn  Property, plant and equipment  745 bn Other liabilities and provisions  641 bn  Total liabilities increased to 2,615 billion from 2,420 billion in 2011, and comprised  Other assets and equity investments  523 bn   641 billion of trade and other payables, provisions and other liabilities"], ["2014-treasury-dec-ENFORCEMENT_BY_DEDUCTION_FROM_ACCOUNTS.txt", " Those affected will have debts to HMRC which they have chosen not to pay despite numerous attempts from HMRC to elicit payment"], ["2014-treasury-dec-elps_main_doc_final.txt", "9 The Scheme intends to make all payments to AWP, Group and CWP policyholders  including estates  who are due to receive one within three years"], ["2014-treasury-dec-FSCS_annual_report_2014_print.txt", " The pension deficit due to the defined benefit plan will be funded through future levies on levy paying firms"], ["2014-treasury-dec-help_to_buy_mortgage_guarantee_quarterly_statistics_020914.txt", " Table 5 Mortgage completions from October 2013 to June 2014, by type of borrower  All properties  Completions non first time buyer  Completions first time buyer  Total completions  3,910  14,654  18,564  6  Household Income refers to the total income for all individuals who are party to the mortgage"], ["2014-treasury-dec-44695_Autumn_Statement__Print_ready_.txt", "38 Public sector land housing delivery  The government will set ambitious targets for the release of public sector land between 2015 and 2020"], ["2014-treasury-dec-government_financial_reporting_manual_201314.txt", " The particular policies adopted by the reporting entity for the reportable activity are described below"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", " A programme of education by Treasury's Accounting Financial Reporting Policy team is at an early stage and aims to ensure that spending teams understand WGA, can interpret the data and know how the data may be used"], ["2014-treasury-dec-PU1624_final__web_.txt", "90 Sale of shares on the privatisation of a Public Corporation is the disposal of a financial asset by the department"], ["2014-treasury-dec-Country_and_Regional_Analysis_November_2014_Combined.txt", " 2 Includes the effect of financial sector interventions"], ["2014-treasury-dec-PU1738_print_CMYK.txt", " The probable main causes for the difference are as follows   the UK figure includes only transactions between the EU Budget and the UK public sector, whereas the European Commission\u2019s figures include receipts paid direct to the UK private sector"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_print.txt", "  Strategic and Directors\u2019 Report 103  7"], ["2014-treasury-dec-Fuel_duty_-_aqua_methanol.txt", "  4  EXPLANATORY MEMORANDUM TO THE BIOFUELS AND OTHER FUEL SUBSTITUTES PAYMENT OF EXCISE DUTIES ETC"], ["2014-treasury-dec-freedom_and_choice_in_pensions_print_210314.txt", "12 It is unlikely that the proposals set out in this document would have a significant impact on the composition of defined contribution investments in the accumulation phase"], ["2014-treasury-dec-39796_Cm_8847_Print_Ready.txt", "  Target implementation date April 2016"], ["2014-treasury-dec-OLD_complete_v3.txt", " Part 6 deals with matters which, while not within the definition of loan relationships, are brought within the Part 5 rules"], ["2014-treasury-dec-PU1616_OTS_employee_benefits_final_report.txt", " We have not had time to look again at two areas of complexity highlighted in our interim report  accommodation benefits and termination payments"], ["2014-treasury-dec-Country_and_Regional_Analysis_November_2014_Combined.txt", "2 Foreign economic aid 1"], ["2014-treasury-dec-main_supply_estimates_2014_2015_web.txt", " The rules of the scheme are set out in the National Health Service Pensions Scheme Regulations 1995 as amended and 2008"], ["2014-treasury-dec-CAPITAL_GAINS_TAX_NON_RESIDENTS_AND_UK_RESIDENTIAL_PROPERTY.txt", " 3 In the application of sub-paragraph 2 a to the notional winding up of the other company mentioned in paragraph b of that sub-paragraph, and b to any further notional winding up required by that paragraph or by any further application of that paragraph, references to the relevant company are to be read as references to the company concerned"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", "0 billion, National Insurance contributions 11"], ["2014-treasury-dec-44695_Accessible.txt", " The Junior ISA and Child Trust Fund limits will both be increased to 4,080"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", " Annex 7, Valuation Issues, discusses revaluation issues in the NHS context"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", "  347  Consultation draft  STATUTORY INSTRUMENTS  2015 No"], ["2014-treasury-dec-07._2013-14_DEPARTMENT_PURPLE.txt", "  Receivables  Receivables are shown net of impairments in accordance with the requirements of IAS 39"], ["2014-treasury-dec-Partnerships_Salaried_member_rules.txt", " ARC LLP will also be liable to pay employer\u2019s Class 1 NICs"], ["2014-treasury-dec-PU1638_policy_costings_bud_2014_with_correction_slip.txt", " From autumn 2015, ESC childcare vouchers and directly contracted will be closed to new entrants"], ["2014-treasury-dec-FRAB__119__08_-_Annex_I2_-_AGENCY_PINK_2014-15.txt", " Other Administrative Costs 201X-1Y  201W-1X  000  000  Note The following expenditure items if material must be listed individually within this note, although not necessarily in this order"], ["2014-treasury-dec-elps_main_doc_final.txt", "  48  The Equitable Life Payment Scheme design  12  Scheme Management  Scheme Governance 12"], ["2014-treasury-dec-OOTLAR_19_March_2014__1_.txt", " Around 10,000 SME\u2019s claim RD tax relief each year"], ["2014-treasury-dec-37630_Budget_2014_Web_Accessible.txt", " The government\u2019s fiscal strategy has restored fiscal credibility, allowing activist monetary policy and the automatic stabilisers to support the economy and ensure the burden is shared fairly across society"], ["2014-treasury-dec-44369_Cm_8958_print_ready.txt", " This was based upon an assessment on the funding necessary for an efficient whole life cost approach to the maintenance of the asset"], ["2014-treasury-dec-Cm_8869_Scotland_Analysis.txt", "indb 23  17062014 1551  24 United Kingdom, united future Conclusions of the Scotland analysis programme  2"], ["2014-treasury-dec-Tackling_marketed_tax_avoidance.txt", " 6 See paragraph 22 appeals against final rulings made out of time for circumstances in which the duty in sub-paragraph 2 is suspended"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " Subsection 3 provides that where a person knows how much they stand to lose when they make a bet, the bookmaker must account for the stake when the bet is made regardless of whether the money has actually been paid subsection 4 provides that where a bookmaker offers free or cut price bets, the full notional value of the stake will be deemed to be due to the bookmaker at the time the bet is made subsection 5 provides that any payment that is made by the person who makes a bet shall be treated as stake money unless the bookmaker can prove otherwise and subsection 6 prevents a bookmaker from making any deductions to reduce the value of dutiable stakes, 18"], ["2014-treasury-dec-staff_survey_2013.txt", " I am sufficiently challenged by my work B03"], ["2014-treasury-dec-OLD_complete_v3.txt", " There will be no additional operational resource cost"], ["2014-treasury-dec-10460-001_National_Loans_Fund_Account.for_web.txt", " Further detail on how credit risk is managed is included in note 16 to the accounts"], ["2014-treasury-dec-elps_main_doc_final.txt", " The loss calculations for that policy then start from the earliest date for which there are complete data, with that calculated policy value treated as a single premium paid on that date"], ["2014-treasury-dec-FRAB__119__08_-_Annex_H_-_2014-15_FReM.txt", "12  Directors\u2019 report interpretation of the Companies Act requirements for the public sector context Duty to provide information on the matters contained in the directors report 5"], ["2014-treasury-dec-39796_Cm_8847_Print_Ready.txt", " The taskforce has completed a review of the capacity of individual departments and their ALBs to identify and reduce fraud and error loss and developed a strategy for the use of data in this space, which will be the key component in significantly reducing the losses the current estimates suggest"], ["2014-treasury-dec-OLD_complete_v3.txt", " These changes will take effect from April 2015"], ["2014-treasury-dec-EEA_Accounts_2013-14_-_web.txt", "  28  EXCHANGE EQUALISATION ACCOUNT REPORT AND ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2014  5  Debt securities 2014  2013   millions   millions  37,992  35,490  1,530  1,538  39,522  37,028  2014  2013   millions   millions  Amounts maturing Current Non-current  3,726 35,796  3,646 33,382  Total  39,522  37,028  2014  millions  2013  millions  7,728 7,728  10,501 10,501  Issued by Government Other Public Sector Total  6  Gold  Gold Stock Total  There were no gold loandeposit or swap trades undertaken during the year 2013 nil"], ["2014-treasury-dec-OOTLAR_19_March_2014__1_.txt", " The size of the duty differential between the main rate and methanol will be maintained until March 2024, and the Government will review the impact of this incentive alongside the duty incentives for road fuel gases at Budget 2018"], ["2014-treasury-dec-AS2014_data_sources_final.txt", "4 billion of support for exports since 2009-10 20 Enterprise Zones have created over 12,500 jobs and attracted 2 billion in private investment 21 Government has established over 4,000 academies, 252 free schools, 37 studio schools and 30 UTCs 22 Eligibility criteria for an early learning place has been extended to a further 130,000 twoyear-olds across England bringing the total to 260,000 23 Nearly 2 million people starting apprenticeships this parliament, with a six-fold increase in higher apprenticeship starts since 2009-10 24 The government will remove the arbitrary cap on student numbers for 2015-16"], ["2014-treasury-dec-FRAB__119__09_-_Draft_Code_of_Practice_on_Local_Authority_Accounting_2014-15_with_Annexes.txt", " The reporting authority\u2019s returns can be only positive, only negative or wholly positive and negative"], ["2014-treasury-dec-39796_Cm_8847_Print_Ready.txt", " The Royal Household plans that the Reserve will rise toward a target of 5 of the annual Sovereign Grant by 2015-16"], ["2014-treasury-dec-FRAB__120__07_-_Annex_C_-_FT_ARM_14-15.txt", " Although the NHSLA is administratively responsible for all clinical negligence cases, the legal liability remains with the NHS foundation trust"], ["2014-treasury-dec-OLD_complete_v3.txt", "  Background to the measure The Office of Tax Simplification OTS recommended the introduction of legislative framework to allow employers to payroll some or all of their benefits and expenses on a voluntary basis"], ["2014-treasury-dec-2902216_ScotlandAnalysis_Conclusion_acc2.txt", " Welfare, pensions and many taxes are collected and provided at the UK level so that all parts of the UK share risks and support one another"], ["2014-treasury-dec-FRAB_121_03_mid_year_reporting.txt", " Weaker reports provided limited trend data for spending only"], ["2014-treasury-dec-OLD_complete_v3.txt", " For claims in addition to their existing 6, companies will not be able to claim supplement on expenditure or losses incurred or supplement generated prior to 5 December 2013"], ["2014-treasury-dec-EU_finances_2014_final.txt", "2 The EU financial year runs from 1 January to 31 December, whereas the UK\u2019s runs from 6 April to 5 April"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " New subsection 7 explains how the exempt amount should be applied when two or more qualifying bonuses are made on the same day"], ["2014-treasury-dec-IFRS_15_Application_Guidance.txt", "1  For further information and guidance, please refer to  Government Financial Reporting Manual FReM httpswww"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", " Gains and losses are recognised in reserves except for impairment losses"], ["2014-treasury-dec-freedom_and_choice_in_pensions_print_210314.txt", " The new system will offer consumers greater flexibility to choose between these two options, or to mix and match to suit their retirement needs, as well as the option of taking their pension pot as a lump sum"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", " IFRS 13 defines fair value and provides guidance on fair value measurement techniques and disclosure requirements"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", "65 million a year in new regulatory costs"], ["2014-treasury-dec-37630_Budget_2014_Web_Accessible.txt", " For example, the UK benefits from having an independent monetary policy, but the financial sector, which in the UK is one of the largest in the world relative to GDP, is a potential source of contingent liabilities"], ["2014-treasury-dec-Tackling_marketed_tax_avoidance.txt", " This includes, for example, circumstances relating to other reliefs and allowances that might affect the final amount of tax due, to the extent that they have not already been taken into account against other liabilities"], ["2014-treasury-dec-FSCS_annual_report_2014_print.txt", "indb 126  03072014 1436  Section 11 Directors\u2019 Report and Accounts for the year ended 31 March 2014 127  Notes to the financial statements for FSCS for the year ended 31 March 2014 1 Constitution Financial Services Compensation Scheme Limited FSCS is a company incorporated and domiciled in the United Kingdom under the Companies Act 2006 and is a company limited by guarantee"], ["2014-treasury-dec-promoters_of_tax_avoidance_schemes_amendment_of_return_to_take_account_of_relevant_judicial_rulings_and_dotas.txt", "  Partnership introduction 23  1 Paragraphs 24 to 29 make special provision about partners and partnerships"], ["2014-treasury-dec-OOTLAR_19_March_2014__1_.txt", "  Policy objective The measure supports the Government\u2019s objective of fairness in the tax system by maintaining the integrity of pensions tax relief"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " Subsection 3 and subsections 6 to 8 make consequential amendments to other provisions in ITA as a result of that omission"], ["2014-treasury-dec-FSCS_annual_report_2014_web.txt", " The remaining cash at bank balance includes funds received by FSCS by way of levy or otherwise for the purposes of the compensation scheme, which are to be managed as FSCS considers appropriate"], ["2014-treasury-dec-FSCS_annual_report_2014_web.txt", "  During 201314, some aspects of our running costs were deferred until 201415"], ["2014-treasury-dec-Govt_NC5_and_NS4_Tax_relief_for_theatrical_production_.txt", " The new tax credit for theatrical productions is based on the successful film tax relief FTR"], ["2014-treasury-dec-Final_IA_-_ring-fencing_and_depositor_preference.txt", "  Crisis response and stress 68"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", "4 Royal Bank of Scotland Group plc In December 2008, HM Treasury acquired approximately 15 billion of ordinary shares in the Royal Bank of Scotland Group plc RBS, plus 5 billion of preference shares which were later converted into ordinary shares"], ["2014-treasury-dec-elps_main_doc_final.txt", " More detail on how this will apply across the tax system, including inheritance tax and tax credits, is set out below"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " M is also treated as having made the contribution if there is a re-determination in the 3 month period to 5 July 2014, or the 2 month period from M becoming a member, to the extent that M has not actually made the contribution"], ["2014-treasury-dec-survivor-benefits-in-occupational-pension-schemes-annex-c.txt", "  Reflects reported membership split for active, deferred and pensioner members at three different dates"], ["2014-treasury-dec-Treasury_minutes_web.txt", " The Ministry recognises that its performance in managing procurements and contracts has been poor, with the failures revealed in its electronic tagging contracts and the contract for providing interpreters to the Courts"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", "6 New regulations require an Impact Assessment, quality assurance of which is provided by the independent Regulatory Policy Committee"], ["2014-treasury-dec-Wales_Bill_-_Explanatory_Notes_-_Report_Stage_-_Welsh_Language_Version_10_6_14_pdf.txt", "    Mae is-adran 1B yn diffinio gwariant cyfalaf"], ["2014-treasury-dec-Russia.txt", " In participating formally in the illegal elections\u2019 it has therefore actively supported actions and policies which undermine the territorial integrity, sovereignty and independence of Ukraine, and to further destabilise Ukraine"], ["2014-treasury-dec-39796_Cm_8847_Print_Ready.txt", " Since March 2011, this information has been publicly accessible through the EU Clinical Trials Register excepting adult Phase 1 trials - including all EU-conducted trials since May 2004 when the Clinical Trials Directive was implemented"], ["2014-treasury-dec-FEMR_Recommendations_on_additional_financial_benchmarks_to_be_brought_into_UK_regulatory_scope_logo.txt", " In most cases the Review considers that they do not meet one or more of the selection criteria"], ["2014-treasury-dec-PU1738_print_CMYK.txt", "A 2014 EU Budget  million Payment Appropriations  Financial Perspective Ceiling1  Commission draft 2014 EU Budget  Council position  Adopted 2014 EU Budget  Final 2014 EU Budget2  Final 2013 EU Budget3  1"], ["2014-treasury-dec-OOTLAR_19_March_2014__1_.txt", "  20  The differential will reduce further to 2 percentage points in 2019-20 in line with the Budget 2013 announcement"], ["2014-treasury-dec-PU1719_HMT_Science_.txt", " This 10-year strategy for science and innovation builds on the great traditions of British science and enterprise"], ["2014-treasury-dec-main_supply_estimates_2014_2015_web.txt", " Maximum exposure is 30m but modelling indicates that this is highly unlikely to be called on"], ["2014-treasury-dec-Scotland_analysis__Fiscal_policy_and_sustainability.txt", " But over time, everyone is stronger for having the insurance and economies of scale that the UK\u2019s fiscal union, large economy and credible institutions provide"], ["2014-treasury-dec-140808_Housing_Zones_Prospectus.txt", " Schemes that pass the due diligence stage will enter into formal negotiations to contract terms before finance is issued"], ["2014-treasury-dec-Partnerships_Mixed_membership_partnerships__Alternative_investment_fund_managers__Transfer_of_assets___income_Streams_through_partnerships.txt", " For the purposes of this example, it is assumed that the arrangement is consistent with the ESMA Guidelines"], ["2014-treasury-dec-FSCS_annual_report_2014_web.txt", " Set against a timeline that tracks some of the key events in our past, Vision for a Confident Future spells out clearly what we aim to achieve"], ["2014-treasury-dec-PESA_2014_-_print.txt", " As noted above, equivalent payments in Scotland are considered to be locally financed rather than central government support"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", "  Reform of the financial system 1"], ["2014-treasury-dec-EU_finances_2014_final.txt", " This is subsequently corrected in the light of outturn figures"], ["2014-treasury-dec-Country_and_Regional_Analysis_November_2014_Combined.txt", "  RELATED DATA 30 The Public Spending Statistics release is the main source of comprehensive outturn and historical spending data in the UK"], ["2014-treasury-dec-Wales_Bill_-_Explanatory_Notes_-_Report_Stage_-_Final_10-6-14.txt", "  Subsection 4 is a consequential amendment to take account of the fact that not all borrowing need be from the Secretary of State"], ["2014-treasury-dec-banking_reform_impact_assessment_05072014.txt", " Requiring ring-fenced banks to ensure that they are not, and cannot become, liable for the pension liabilities of other bodies is just one element of a wider package of measures that will ensure that ring-fenced banks are sufficiently separate from the rest of their corporate group"], ["2014-treasury-dec-OOTLAR_19_March_2014__1_.txt", " Other impacts have been considered and none have been identified"], ["2014-treasury-dec-DEFERRED_ENTREPRENEURS_RELIEF_ON_INVESTED_GAINS.txt", "  Equalities impacts  The measure is not expected to have a significant impact on those with legally protected characteristics"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", "4 billion, the Department for Business, Innovation  Skills UKAEA Pension Scheme 5"], ["2014-treasury-dec-main_supply_estimates_2014_2015_web.txt", " Funding for the Listed Places of Worship scheme and the VAT grant scheme for memorials"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_web.txt", " The lead organisations have now estimated the total redundancy liability up to 30 September 2014 at a maxium of 2"], ["2014-treasury-dec-PU1616_OTS_employee_benefits_final_report.txt", "  64  7  Simplifying NICs  what more can be done  7"], ["2014-treasury-dec-OOTLAR_19_March_2014__1_.txt", "75 Carbon price support CPS rates of fuel duty  Secondary legislation will be introduced to set the CPS rates of fuel duty on oils used in electricity generation from 1 April 2016"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", " Further details about the Treasury\u2019s interaction with Parliamentary Committees can be found in chapter 1 of this report"], ["2014-treasury-dec-OLD_complete_v3.txt", " As announced at Autumn Statement, legislation will be introduced in Finance Bill 2015 to ensure that all sums which arise to investment fund managers for their services are charged to income tax"], ["2014-treasury-dec-Note_on_HMRC_condocs_published_180614.txt", " Covering notes to P11Ds rarely seemed to work"], ["2014-treasury-dec-freedom_and_choice_in_pensions_print_210314.txt", " Flexible drawdown allows an individual to withdraw from their defined contribution pension savings however they wish subject to their marginal tax rate as long as they can demonstrate that they have a guaranteed minimum income in retirement of 20,000"], ["2014-treasury-dec-141010_Consultation_on_how_LWP_should_be_funded_in_15-16.txt", " The amount to topslice for local welfare provision for England would be a matter for the Government to decide taking account of this consultation, the Department for Work and Pensions\u2019 review into current provision, and other matters"], ["2014-treasury-dec-Scotland_analysis__Fiscal_policy_and_sustainability.txt", " In particular, the lack of credit history and institutional uncertainty would be expected to increase an independent Scottish state\u2019s borrowing costs, at least initially"], ["2014-treasury-dec-Wales_Bill_-_Impact_Assessment_-_Report_Stage_-_Final_10_6_14_pdf.txt", " This may arise as a consequence of, for example, the interaction between the tax system and certain benefits operated by the Department for Work and Pensions"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", " The government expects the new coin to be bi-metallic with 12 sides, and to adopt new Royal Mint technology to protect against counterfeiting"], ["2014-treasury-dec-solvency_2_consultation_annex_a.txt", "33 Pillar III concerns disclosure and reporting requirements, which are designed to ensure that supervisory authorities have all the information they need for the purposes of supervision"], ["2014-treasury-dec-main_supply_estimates_2014_2015_print.txt", "4m may be imposed by HMRC"], ["2014-treasury-dec-FEMR_Recommendations_on_additional_financial_benchmarks_to_be_brought_into_UK_regulatory_scope_logo.txt", "commarket-datagtr-interest-rate-swap-datatable-3"], ["2014-treasury-dec-Partnerships_Salaried_member_rules.txt", " A Salaried Member is subject to the same rules on taxable benefits received as any other employee"], ["2014-treasury-dec-survivor-benefits-in-occupational-pension-schemes-annex-b.txt", " It also shows that the ratio is greater for people dying at younger ages"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", " Loans and advances also include loans made to financial institutions which were made at a time when they could not obtain loans from the financial markets and loans provided to make payments to deposit holders in failed institutions"], ["2014-treasury-dec-Scotland_analysis__Fiscal_policy_and_sustainability.txt", "1 The GDP projections for an independent Scotland also include the economic effects from Scottish Government policies, including a 0"], ["2014-treasury-dec-FSCS_annual_report_2014_web.txt", "  Credibility  efficiency and value for money for stakeholders FSCS\u2019s primary responsibility is to the consumers who need our protection"], ["2014-treasury-dec-FRAB__119__07_-_Public_sector_schools_working_group_Chair_s_update.txt", " As noted above, an analogy was drawn to structured entities in the private sector for which operating arrangements can largely be fixed at inception they are on auto pilot\u2019 with few significant decisions that affect returns being required after inception unless an event occurs that needs to be dealt with"], ["2014-treasury-dec-IAS_37_and_Grantor_Accounting_Application_Guidance.txt", "26  Some grant schemes may result in a timing difference between the eligibility of a grant and entitlement to it"], ["2014-treasury-dec-PU1624_final__web_.txt", "74 The schedule of UPs is as follows, starting in year beginning 1 April YEAR 3"], ["2014-treasury-dec-PU1638_policy_costings_bud_2014_with_correction_slip.txt", "  Pensions income tax relief lifetime allowance  Fixed at 1"], ["2014-treasury-dec-government_financial_reporting_manual_201314.txt", " The Pocket Data Bank can be found at httpwww"], ["2014-treasury-dec-New_Clause_2.txt", " The rules prevent the use of loss relief where it would amount to loss-buying, but are not intended to prevent access where there are legitimate commercial arrangements in place"], ["2014-treasury-dec-main_supply_estimates_2014_2015_web.txt", " Budget holders have delegated authority to provide staff with childcare assistance, the availability, method and amount of assistance is at the discretion of the budget holder"], ["2014-treasury-dec-main_supply_estimates_2014_2015_print.txt", "  Annually Managed Expenditure Expenditure arising from write-offs and changes in allowance for irrecoverable debts provisions and other non-cash costs falling in AME"], ["2014-treasury-dec-Wales_Bill_Command_Paper_-_English.txt", "  8  Stamp duty land tax and landfill tax 15"], ["2014-treasury-dec-Wales_Bill_Command_Paper_-_Welsh.txt", " Mae\u2019r meini prawf uchod ar gyfer asesu cynigion treth newydd yn cynnig fframwaith ar gyfer cynnal trafodaethau adeiladol"], ["2014-treasury-dec-FRAB_121_02_simplifying_and_streamlining_annual_report_and_accounts.txt", " This paper provides the Board with an overview of the detailed design work that has been undertaken to enable a Command Paper to be produced prior to Summer Recess and the proposals that are currently with other government departments for final comment"], ["2014-treasury-dec-FRAB__119__08_-_Annex_F_Chapter_05_Form_and_content__2013-14.txt", " Where nondisclosure is agreed, the fact that certain disclosure has been omitted should be disclosed"], ["2014-treasury-dec-131217_Letter_and_annexes_from_Govt_Actuary_to_HMT_2.txt", " This degree of rounding is also consistent with that shown in recent past valuations, for example the Teachers\u2019 Pension Scheme employer contribution rate is currently 14"], ["2014-treasury-dec-Public_Service_Pensions_Valuations_and_Employer_Cost_Cap_Directions_2014_archived_version.txt", " The implementation period must be the period of a in the case of a scheme providing benefits to local government workers, three years from the implementation date and b in all other cases, four years from the implementation date"], ["2014-treasury-dec-PESA_2014_-_print.txt", " This is equivalent to supported borrowing in Scotland"], ["2014-treasury-dec-PU1638_policy_costings_bud_2014_with_correction_slip.txt", " Budget 2014 confirms that this measure will apply from October 2014"], ["2014-treasury-dec-government_financial_reporting_manual_201314.txt", " 410  f  the information required by section 411 shall be presented as the average full time equivalent staff under the following headings and, in the case of departments only, by departmental activity   staff with a permanent UK employment contract with the entity    other staff engaged on the objectives of the entity for example, short term contract staff, agencytemporary staff, locally engaged staff overseas and inward secondments where the entity is paying the whole or the majority of their costs"], ["2014-treasury-dec-44695_Autumn_Statement__Print_ready_.txt", " The government believes it is fair to ask those non-domiciles who elect to use these generous rules to pay a higher charge when they have been living in the UK for a long time"], ["2014-treasury-dec-FRAB__119__08_-_Annex_H_-_2014-15_FReM.txt", "  Where the infrastructure asset is used for its entire useful life, and there is little or no residual interest, the arrangement would fall within the scope of IFRIC 12 where the grantor controls or regulates the services as described in the first condition see also IFRIC 12"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " Subsection 1 amends IHTA by inserting new s61B"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " However, a buyer will not be able to claim relief where their home purchase plan provider is not one of the defined financial institutions, even where the provider is authorised by the Financial Conduct Authority to provide home purchase plans"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " New section 257MS supplements section 257MQ1e to exclude the generation or export of electricity in respect of which any person whether the enterprise undertaking the generation or export or any other person receives a feed-in tariff under a UK government scheme to encourage small-scale low-carbon generation of electricity or a financial incentive granted under a similar overseas scheme"], ["2014-treasury-dec-spend04_sciencedoc_1_090704.txt", " In support of their efforts, the Government will commit to x increasing the PhD stipend in line with inflation over the SR2004 period and reviewing the stipend rate over the period, implementing any further increases where appropriate and x maintaining the funding for Golden Hellos\u2019 for new teaching staff in shortage subject areas beyond 2005-06, subject to the evaluation showing that the initiative is good value for money"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", " Relevant audit information means information needed by the company's auditor in connection with preparing his report"], ["2014-treasury-dec-EEA_Accounts_2013-14_-_web.txt", " This target is confidential for policy reasons"], ["2014-treasury-dec-FSCS_annual_report_2014_print.txt", " The imperatives are discussed in more detail in Section 4"], ["2014-treasury-dec-131010_Letter_and_annexes_from_HMT_to_Govt_Actuary_2.txt", " These assumptions will be based on scheme specific data"], ["2014-treasury-dec-Russia.txt", " Other Information UK Sanctions List RefRUS0133 Date designated on UK Sanctions List 31122020 UK Statement of ReasonsMember of the State Duma, elected from the illegally annexed Autonomous Republic of Crimea"], ["2014-treasury-dec-main_supply_estimates_2014_2015_web.txt", " Exotic and endemic animal and plant disease policy portfolio and eradication"], ["2014-treasury-dec-PU1632_Sustainability_Reporting_Guidance.txt", "Public sector annual reports sustainability reporting guidance 2013-14  February 2014  Public sector annual reports sustainability reporting guidance 2013-14  February 2014   Crown copyright 2014 You may re-use this information excluding logos free of charge in any format or medium, under the terms of the Open Government Licence"], ["2014-treasury-dec-Final_IA_-_ring-fencing_and_depositor_preference.txt", "  Regulatory capital requirements RFBs  Minimum Common Equity Tier 1 CET1 11 RWAs 4"], ["2014-treasury-dec-37630_Budget_2014_Web_Accessible.txt", "156 from 1 January 2014"], ["2014-treasury-dec-Wales_Bill_Command_Paper_-_Welsh.txt", " Yn ystod y blynyddoedd pontio, byddai\u2019r addasiad i\u2019r grant bloc yn cael ei benderfynu yn l faint o refeniw trethi a gynhyrchwyd gan gyfradd treth incwm Gymreig o 10c"], ["2014-treasury-dec-Country_and_Regional_Analysis_November_2014_Combined.txt", " In addition, London has historically high capital expenditure, including spend by Transport for London TfL"], ["2014-treasury-dec-45502_Cm_8988_Accessible.txt", " However, it is not complacent and will continue to monitor and analyse these results, learn lessons and update processes"], ["2014-treasury-dec-FRAB__119__08_-_Annex_H_-_2014-15_FReM.txt", " The treatment of grants and grants-in-aid is in accordance with IAS 20 as interpreted by this Manual"], ["2014-treasury-dec-OLD_complete_v3.txt", "  Proposed revisions Subject to State aid clearance being received for the SITR, secondary legislation will be made under the power in section 257MB of ITA 2007 to increase the restrictions on amounts that can be invested in an individual organisation"], ["2014-treasury-dec-FRAB__119__05_-_EPSAS_governance_survey.txt", " 50 characters maximum  Address 100 characters maximum  Email 50 characters maximum  Country  Austria  Belgium  Bulgaria  Croatia  Cyprus  Czech Republic  Denmark  Estonia  Finland  France  Germany  Greece  Hungary  Ireland  Italy  Latvia  Lithuania  Luxembourg  Malta  Netherlands  Poland  Portugal  Romania  Slovakia  Slovenia  Spain  Sweden  United Kingdom  Other If Other please specify 50 characters maximum  Type of respondent  Individual  Public accounting authoritystandard setter  Public audit authority  National Statistical Institute  Other national public institution  Private financial accountingauditconsulting company  Private other  International institution or organisation  Academic  Other  If Other please specify 50 characters maximum  Questionnaire 1"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", " The increase is largely due to higher future commitments from existing contracts as PFI facilities are commissioned and start to deliver services following  2  UK National Accounts, The Blue Book, 2013, Table 10"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", " Obligations are reviewed on a regular basis and provisions are updated accordingly"], ["2014-treasury-dec-FRAB__119__08_-_Annex_I3_-_NDPB_GREEN_2014-15.txt", "2  On-balance sheet SoFP  For each material PFI and other service concession arrangement contract, this note should  state what the contract is for and note that, under IFRIC 12, the asset is treated as an asset of the NDPB  note that the substance of the contract is that the NDPB has a finance lease and that payments comprise two elements  imputed finance lease charges and service charges  and provide details of the imputed finance lease charges in the table below"], ["2014-treasury-dec-SDPR_Update_September_2014___published_as_Clarifications_.txt", "14  After Paragraph 160 insert 160A"], ["2014-treasury-dec-PU1616_OTS_employee_benefits_final_report.txt", " As a result of this regime, the liability to tax can sometimes only be determined at the end of the tax year when an employee\u2019s total taxable pay is known and it can be determined whether he or she is a higher or lower paid employee"], ["2014-treasury-dec-supplementary_estimates_and_new_estimates_2013_14_120214_correction.txt", " The upper limit of this financing facility is 50 million"], ["2014-treasury-dec-survivor-benefits-in-occupational-pension-schemes.txt", "26 When making changes to scheme rules, or to legislation which will affect the value of the members\u2019 pension, the general position has therefore been to make these changes prospectively"], ["2014-treasury-dec-Remittance_basis_and_split_year_treatmemt.txt", "  2  After subsection 1 insert 1A  3  But it does not apply to foreign chargeable gains accruing to an individual in the overseas part of a split year as respects that individual, regardless of the part of the year the overseas part or the UK part in which the foreign chargeable gains are remitted"], ["2014-treasury-dec-Treasury_minutes_web.txt", " These will be monitored both locally and nationally"], ["2014-treasury-dec-Scotland_analysis__Fiscal_policy_and_sustainability.txt", "7 As a result, the Chancellor of the Exchequer set out that, I could not as Chancellor recommend that we could share the pound with an independent Scotland"], ["2014-treasury-dec-PESA_2014_-_print.txt", " Public corporations and quasi-corporations are trading bodies"], ["2014-treasury-dec-Public_Spending_Statistics_July_2014_consolidated_revised.txt", " The split by sector of TME presented in PSS records only the own\u2019 expenditure components that relate to an individual sector"], ["2014-treasury-dec-banking_reform_impact_assessment_05072014.txt", " The Government is therefore proceeding with implementing ring-fencing, by consulting on these Banking Reform Pensions Regulations"], ["2014-treasury-dec-44695_Accessible.txt", "244 Export finance  UK Export Finance will bring forward proposals in the new year for improvements to its working capital scheme and to support export supply chains"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", " This is monitored on an ongoing basis"], ["2014-treasury-dec-Treasury_minutes_print.txt", " The Department for Business, Innovation and Skills is responsible for rounds five and six of the Regional Growth Fund, amounting to 600 million"], ["2014-treasury-dec-main_supply_estimates_2014_2015_web.txt", " The Estate itself remains part of the hereditary possessions of the Sovereign in the right of the Crown"], ["2014-treasury-dec-OLD_complete_v3.txt", " Background to the measure At Autumn Statement 2013, the Government announced that the duty differential between the lower rate for alternative road fuel gases and the main rate for petroldiesel will be maintained until 2024, with a review of the impact of these incentives at Budget 2018"], ["2014-treasury-dec-elps_main_doc_final.txt", "  1  Managing Public Money, HM Treasury, October 2007, p"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", "  FINANCE BILL 2014 CLAUSE 53 SCHEDULES 9  10 107"], ["2014-treasury-dec-10460-001_National_Loans_Fund_Account.for_web.txt", " Under section 32 of the Exchange Equalisation Act 1979 any SDRs received by the Government must be treated as assets of the EEA, therefore all SDR income is accounted for in that Account and not the NLF"], ["2014-treasury-dec-44695_Accessible.txt", " The Smith Commission reported on 27 November 2014 and the government has announced it will now prepare draft legislative clauses to implement the Heads of Agreement"], ["2014-treasury-dec-OOTLAR_19_March_2014__1_.txt", "  Further advice If you have any questions about this change, please contact Danka Wigley on 03000 585277 email danka"], ["2014-treasury-dec-37630_Budget_2014_Web_Accessible.txt", "6 Savings from Budget 2014 energy package in 2018-19  Estimated total savings from package in 2018-19  Average household  Medium-sized manufacturer  Heavy Industrial firm  Typical compensated Ell  15  50,000  800,000  6"], ["2014-treasury-dec-Dual_Contracts_pack.txt", "  Policy objective This measure supports the Government\u2019s objective of making the tax system fairer"], ["2014-treasury-dec-PU1624_final__web_.txt", " See Annex B for contact details"], ["2014-treasury-dec-Partnerships_Salaried_member_rules.txt", "htm HU  UH  62  As the test applies to the UK LLP in isolation, A satisfies Condition C as he has contributed no capital to ABS UK LLP"], ["2014-treasury-dec-FSCS_annual_report_2014_print.txt", " The interest payments are funded through levies on firms in the Deposits class only"], ["2014-treasury-dec-37630_Budget_2014_Web_Accessible.txt", " Budget 2014 announces that the requirement to pay upfront will also apply to the disputed tax associated with any scheme that falls within the disclosure of tax avoidance scheme rules DOTAS and with schemes that HMRC counteracts under the general anti-abuse rule GAAR"], ["2014-treasury-dec-Partnerships_Salaried_member_rules.txt", " J works for the ABC LLP"], ["2014-treasury-dec-FSCS_annual_report_2014_web.txt", "  Diversifying compensation routes so that, together  with our partners in government and the regulators, we find new ways of resolving claims and industry failures to give consumers maximum convenience and continuity at the lowest cost to the industry"], ["2014-treasury-dec-OLD_complete_v3.txt", "  Summary of impacts Exchequer impact m  2014-15 2015-16 2016-17 2017-18 2018-19 2019-20 -10 -5 -10 -10 -10 These figures are set out in Table 2"], ["2014-treasury-dec-FRAB__120__02_-_IFRS_13_-_Appendix_B.txt", " If depreciated historical cost is used as a proxy for current value or fair value then this fact should be disclosed, including the classes of assets where it has been used where appropriate, the reasons why, and information about any significant estimation techniques where applicable"], ["2014-treasury-dec-39796_Cm_8847_Print_Ready.txt", " The Authority will work with NMP to review how best to increase the transparency of NMP\u2019s costs, as well as delivering progress and value for money within the legal and contractual framework"], ["2014-treasury-dec-supplementary_estimates_and_new_estimates_2013_14_120214_correction.txt", "  196  Department for Communities and Local Government  Supplementary Estimates, 2013-14  Part III Note E - Non-Departmental Public Bodies Section in Part II Subhead Detail  H, I, T, U H H H, T G, S G, S  Body  Resources  Homes  Communities Agency Leasehold Advisory Commission West Northamptonshire Development Corporation The Housing Ombudsman Commission for Local Administration in England Valuation Tribunal Service  Total The Resource budgets include depreciation  197  '000  Capital  Grant-in-aid  164,100 1,068 3,820  2,148,721 14,500  2,363,296 1,068 19,200  1,420 16,568  175 220  839 13,392  10,354  760  8,141  197,330  2,164,376  2,405,936  Department for Communities and Local Government  Supplementary Estimates, 2013-14  Part III Note F - Accounting Policy changes IAS 19, Employee Benefits, was amended for accounting periods beginning on or after 1 January 2013 so for most central government Departments from 201314"], ["2014-treasury-dec-elps_main_doc_final.txt", "4 All individual policyholders who are eligible for the Scheme can expect to hear from it within 12 months i"], ["2014-treasury-dec-assurance_frameworks_191212.txt", " RMADS  Adjudicators Tribunals  Independent Assurance Third Line Independent challenge, audit"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", "  311  2  Consultation draft Schedule 1  Aqua methanol etc  SCHEDULE 1  Section 1  AQUA METHANOL ETC PART 1 AQUA METHANOL Introductory 1  HODA 1979 is amended as follows"], ["2014-treasury-dec-PN_February_2014_II.txt", "ukgovernmentorganisationshm-treasury"], ["2014-treasury-dec-FRAB__119__08_-_Annex_G4_-_MAGENTA_PENSION_SCHEME_2013-14.txt", "ab  Capital Grants  Grant expenditure used for capital purposes are treated as capital CDEL items in the Statement of Parliamentary Supply"], ["2014-treasury-dec-44695_Accessible.txt", " Further details of the revised financing remit for 2014-15, including progress against the remit to date, can be found on the Debt Management Office\u2019s DMO website at www"], ["2014-treasury-dec-cluster_area_allowance_consultation.txt", " The UK can afford to provide this support, helping to maximise the value of our oil and gas resources, because of the size and diversity of our economy"], ["2014-treasury-dec-Modernising_the_taxation_of_corporate_debt_and_derivative_contracts.txt", " In these circumstances, it is not required to bring credits into account in respect of the modification or replacement"], ["2014-treasury-dec-Notice_Russia_080121.txt", "ukgovernmentpublicationsfinancial-sanctions-consolidated-list-oftargetsconsolidated-list-of-targets 10"], ["2014-treasury-dec-45502_Cm_8988_Print.txt", "23  Scotland Office  14  3"], ["2014-treasury-dec-Bereavement_Support_Payment_exemption.txt", "  5  Regulations under subsection 4 may make different provision for different purposes"], ["2014-treasury-dec-PU1719_HMT_Science_.txt", " So we will expand our network of elite technology and innovation centres with two more Catapult centres in Energy Systems and Precision Medicine next year"], ["2014-treasury-dec-FSCS_annual_report_2014_web.txt", "  Section 7 FSCS Finances Compensation, Running Costs, Recoveries and Levies 57  Banking and building society failures 200809 compensation and recoveries Firm  Bradford  Bingley  Heritable KSF Icesave London Scottish DBS  Total Recoveries received Prospects of future recoveries compensation to date paid to date BB\u2019s management forecast full repayment of FSCS\u2019s loan but timing remains uncertain"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " 5 But if the company\u2019s accounts for the pre-commencement period are in accordance with generally accepted accounting practice drawn up on an assumption as to the accounting policy in previous accounting periods which differs from that mentioned in sub-paragraph 4, that different assumption applies in determining what amounts fall within sub-paragraph 1"], ["2014-treasury-dec-UK_Sovereign_Sukuk_PLC_Offering_Circular.txt", " and Standard Chartered Bank together, the Joint Lead Managers\u2019\u2019, the Trustee has agreed to issue and sell to the Joint Lead Managers 200,000,000 in aggregate face amount of the Certificates and, subject to certain conditions, the Joint Lead Managers have jointly and severally agreed to subscribe for the Certificates"], ["2014-treasury-dec-OOTLAR_19_March_2014__1_.txt", " A pilot EZ will also be established in Northern Ireland"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", "83  2,253,893  -  2,253,893  -  4"], ["2014-treasury-dec-FRAB__119__06_-_Discount_rates.txt", " The figures for these two indices are noted in the table below"], ["2014-treasury-dec-PN_March_2014_II.txt", " Feedback and enquiries We would welcome enquiries, comments and feedback from users of these statistics on any changes that users would like to see"], ["2014-treasury-dec-FRAB__120__07_-_Annex_C_-_FT_ARM_14-15.txt", "  Outbox to send to Monitor2014-15 or in case of exceptional technical difficulties by email ft"], ["2014-treasury-dec-Treasury_minutes_print.txt", "1  The Government agrees with the Committees recommendation  Recommendation implemented"], ["2014-treasury-dec-OLD_complete_v3.txt", "  120  Summary of impacts Exchequer impact m  2014-15 2015-16 2016-17 2017-18 2018-19 2019-20 -5 -5 -5 -5 -5 These figures are captured within the total Annual Managed Expenditure set out at Autumn Statement 2014 and have been certified by the Office for Budget Responsibility"], ["2014-treasury-dec-44369_Cm_8958_accessible.txt", " Officials believed that all relevant information requested had been passed to the NAO including up to date assumptions and military judgements overlaid on existing planning models leading to the department\u2019s conclusion that recruiting targets could be met"], ["2014-treasury-dec-banking_reform_impact_assessment_05072014.txt", " Cost of separation 20"], ["2014-treasury-dec-FRAB__119__08_-_Annex_H_-_2014-15_FReM.txt", "41 Information that is available to the entity and is helpful in assessing the value of those heritage assets that are not reported in the entitys Statement of Financial Position should be disclosed"], ["2014-treasury-dec-Country_and_Regional_Analysis_November_2014_Combined.txt", " Therefore there will be revisions to totals presented in some of the tables in this release when compared to PESA 2014"], ["2014-treasury-dec-Payment_systems_regulator_IA.txt", " The current account market is extremely concentrated, and marked by low levels of customer switching"], ["2014-treasury-dec-FRAB__120__03_-_Annex_A__ITC_and_WG_Report.txt", " Is there joint control between schools and local authorities  47"], ["2014-treasury-dec-PU1719_HMT_Science_.txt", "uk  supported by a national helpline with expert advisers, and local growth hubs"], ["2014-treasury-dec-elps_main_doc_final.txt", "11  Calculation and comparator payout 6"], ["2014-treasury-dec-PU1667_Tax-Free_Childcare__consultation_on_childcare_account_provision.txt", " Existing members of this scheme will be able to choose whether to remain on their current scheme or move to the new scheme if they are eligible"], ["2014-treasury-dec-PESA_2014_-_print.txt", "2 Foreign economic aid 1"], ["2014-treasury-dec-44369_Cm_8958_accessible.txt", " MPA will work with the Treasury to assess what improvements can be made to the existing process for conducting and communicating value for money assessments"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " BACKGROUND NOTE  182  FINANCE BILL 2015  The diverted profits tax is a new charge on diverted profits"], ["2014-treasury-dec-supplementary_estimates_and_new_estimates_2013_14_120214_correction.txt", " Section A to Section E Oakhill and SERCO Contracts"], ["2014-treasury-dec-44695_Autumn_Statement__Print_ready_.txt", " The FPC\u2019s leverage ratio framework will complement the existing riskweighted capital ratio requirements and ensure firms are resilient to threats stemming from the underestimation of risk"], ["2014-treasury-dec-Aggregates_levy_-_credits_in_Northern_Ireland.txt", "  7  Regulations under subsection 6a may specify the requirements in question by reference to any provisions of a notice published by the Department in pursuance of the regulations and not withdrawn by a further notice"], ["2014-treasury-dec-FRAB__119__08_-_Annex_F_Chapter_05_Form_and_content__2013-14.txt", " Materiality should thus be judged from the viewpoint of both the entity and the related party"], ["2014-treasury-dec-survivor-benefits-in-occupational-pension-schemes-annex-b.txt", " contingent survivor benefits attached to existing pensions in payment 4"], ["2014-treasury-dec-FRAB__119__08_-_Annex_H_-_2014-15_FReM.txt", "  Yes Yes Report property as asset and related liability"], ["2014-treasury-dec-FSCS_annual_report_2014_web.txt", " Defined benefit scheme The pension costs for the defined benefit scheme are analysed as follows  Current service cost The current service cost is the actuarially calculated present value of the benefits earned by the active employees in each period"], ["2014-treasury-dec-OOTLAR_19_March_2014__1_.txt", "  Current law Part 13 of the Corporation Tax Act 2009 CTA 2009, sections 1039 to 1142 provides additional corporation tax relief for RD expenditure"], ["2014-treasury-dec-44695_Autumn_Statement__Print_ready_.txt", " This is expected to benefit around 40,000 students, and The Postgraduate Premium\u2019, Lindley and Machin for The Sutton Trust, February 2013 University Challenge How Higher Education Can Advance Social Mobility a progress report by the Independent Reviewer on Social Mobility and Child Poverty\u2019, Milburn, October 2012 and The social composition and future earnings of Postgraduates\u2019, London School of Economics for the Sutton Trust, March 2010  56 57  44  Autumn Statement 2014  4469501Chapter1 Complete"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " Should an individual\u2019s non-savings income in a tax year exceed the starting rate limit for savings, the starting rate is not available"], ["2014-treasury-dec-main_supply_estimates_2014_2015_web.txt", "  Figures for the independent entities are provisional"], ["2014-treasury-dec-OLD_complete_v3.txt", " Some additional compliance work may be required to risk assess relief returns from existing risk profiling tools"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", "4  Asia  Other  bn 0"], ["2014-treasury-dec-Voluntary_payrolling_of_benefits_in_kind.txt", "  DETAILS OF THE CLAUSE 2"], ["2014-treasury-dec-PU1624_final__web_.txt", " The Barter Deal comprises the transfer of five properties at various stages throughout the project, including two prior to occupation of the new HQ"], ["2014-treasury-dec-Wales_Bill_Command_Paper_-_Welsh.txt", "  Y GWIR ANRH DAVID JONES AS YSGRIFENNYDD GWLADOL CYMRU  Y GWIR ANRH DANNY ALEXANDERAS PRIF YSGRIFENNYDD I\u2019R TRYSORLYS  Fframwaith ariannu newydd i Gymru 1"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", "  FINANCE BILL 2014 CLAUSES 227-276 SCHEDULES 30-32  87"], ["2014-treasury-dec-FRAB__120__07_-_Annex_C_-_FT_ARM_14-15.txt", " Where a requirement here is duplicated by a requirement below which is subject to audit, the information need only be disclosed once and be subject to audit"], ["2014-treasury-dec-INHERITANCE_TAX_INTEREST.txt", "  Further advice If you have any questions about this change, please contact Danka Wigley on 03000 585277 email danka"], ["2014-treasury-dec-DEFERRED_ENTREPRENEURS_RELIEF_ON_INVESTED_GAINS.txt", "  FINANCE BILL 2015  9"], ["2014-treasury-dec-OOTLAR_19_March_2014__1_.txt", "1070  Kerosene to be used as motor fuel off road or in an excepted vehicle  0"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_web.txt", "9m for the year ended 31 March 2013"], ["2014-treasury-dec-44695_Autumn_Statement__Print_ready_.txt", "15 To embed joint planning in health and social care further, and to build on the Better Care Fund, the government commits to giving local authorities and clinical commissioning groups in collaboration with NHS England indicative multi-year budgets as soon as possible after the next Spending Review"], ["2014-treasury-dec-main_supply_estimates_2014_2015_web.txt", "  The responsibilities of an Accounting Officer, including responsibility for regularity and propriety of the public finances for which an Accounting Officer is answerable, for keeping proper records and safeguarding assets, are also set out in Chapter 3 of Managing Public Money"], ["2014-treasury-dec-COUNTRY_BY_COUNTRY_REPORTING.txt", "9m  NA  One-off Benefit  NA  NA  Average Annual Benefit  NA  NA  Total Benefit PV  NA  NA  Net Benefit NPV  -1"], ["2014-treasury-dec-scotland_analysis_fiscal_policy_and_sustainability_print.txt", "7  As Oxford Economics comment in their report for the Weir Group Some elements of these risks would inevitably arise if Scotland became independent, raising the new government\u2019s borrowing costs above those of the UK under any currency scenario"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", "  Year ended 31 March 2013  90  Whole of Government Accounts  29"], ["2014-treasury-dec-OOTLAR_19_March_2014__1_.txt", " The amount of duty is then reduced by the proportion of the fund not invested in UK equities"], ["2014-treasury-dec-North_East_EZ_-_Port_of_Blyth_Bates_site.txt", "009  Ppg Sta This map is based upon Ordnance Survey material with the permission of Ordnance Survey on behalf of the Controller of Her Majesty's Stationery Office, Crown copyright"], ["2014-treasury-dec-CAPITAL_GAINS_TAX_NON_RESIDENTS_AND_UK_RESIDENTIAL_PROPERTY.txt", "  11  In this section  4  Consultation draft Schedule 1  Schedule Title Here Part 1  Amendments of the Taxation of Chargeable Gains Act 1992  closely-held company, in relation to a disposal of a UK residential property interest, is to be interpreted in accordance with Part 1 of Schedule C1 diversely-held company means a company which is not a closely-held company open-ended investment company has the same meaning as in Part 17 of the Financial Services and Markets Act 2000 see section 236 of that Act"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", " Primary statements terminology 4"], ["2014-treasury-dec-FRAB__120__07_-_Annex_C_-_FT_ARM_14-15.txt", "15 of the FReM which emphasises that The anticipated continuation of the provision of a service in the future, as evidenced by inclusion of financial provision for that service in published documents, is normally sufficient evidence of going concern"], ["2014-treasury-dec-44369_Cm_8958_accessible.txt", "1  The Government agrees with the Committee\u2019s recommendation"], ["2014-treasury-dec-FRAB__119__09_-_Draft_Code_of_Practice_on_Local_Authority_Accounting_2014-15_with_Annexes.txt", " Control also exists when the parent owns half or less of the voting power of an entity when there is power over more than half of the voting rights by virtue of an agreement with other investors power to govern the financial and operating policies of the entity under a statute or an agreement power to appoint or remove the majority of the members of the board of directors or equivalent governing body and control of the entity is by that board or body, or power to cast the majority of votes at meetings of the board of directors or equivalent governing body and control of the entity is by that board or body"], ["2014-treasury-dec-131217_Letter_and_annexes_from_Govt_Actuary_to_HMT_2.txt", " Direction 2 provides a definition of inter-valuation period"], ["2014-treasury-dec-FRAB__119__Minutes.txt", " She confirmed that while agreeing with the overall conclusions in the Chairman\u2019s brief, CIPFA believed there was not sufficient evidence as of yet to support some of the conclusions of the working group e"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", "  Open in our policy making 1"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_print.txt", " He sought debt advice when he found he was unable to meet payments on various bills and debts"], ["2014-treasury-dec-Scotland_analysis__Fiscal_policy_and_sustainability.txt", "28 The current Scottish Government has highlighted a number of areas where it would look to make welfare more generous in an independent Scotland"], ["2014-treasury-dec-Tackling_marketed_tax_avoidance.txt", " 4 Relevant court or tribunal means the tribunal or court from which permission or leave to appeal is sought"], ["2014-treasury-dec-Efficiency_and_reform_in_the_next_Parliament.txt", " There had been no proper cross-government focus on detection and prevention"], ["2014-treasury-dec-AS2014_data_sources_final.txt", "pdf 27 HEFCE, httpwww"], ["2014-treasury-dec-PU1719_HMT_Science_.txt", " This is part of our work to simplify the government offer of support for all businesses, with a single place to go for help  GREATbusiness"], ["2014-treasury-dec-PU1632_Sustainability_Reporting_Guidance.txt", " In particular reporting entities may wish to consider and report on the economic, social and environmental impacts that are most material to the organisation and how these relate to policy, procurement and operations"], ["2014-treasury-dec-Landfill_tax_-_compliance.txt", " Sub-paragraphs 4 and 5 make consequential amendments to section 42 of FA 1996 accommodate the insertion of the new subsections 423A and 423B"], ["2014-treasury-dec-FRAB__120__02_-_IFRS_13_-_Appendix_B.txt", "  UNCLASSIFIED  Page 18 of 23  UNCLASSIFIED Appendix B  Illustrative Exposure Draft 3 April 2014  FRAB 120 02  7"], ["2014-treasury-dec-10348-Contingencies_fund.for_web.txt", " Credit risk for category c advances is also limited because an advance may only be made once the enabling legislation has received its second reading in the House of Commons"], ["2014-treasury-dec-STRENGTHENING_PENALTIES_FOR_OFFSHORE_NON_COMPLIANCE.txt", " 3 Where a an asset of which P is the beneficial owner the original asset is disposed of, and b all or part of any proceeds from the sale of the asset are directly or indirectly reinvested in another asset of which P is also the beneficial owner the new asset, the original asset and the new asset are to be treated as the same asset for the purposes of determining whether there is a relevant offshore asset move"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", "  541  513  2  Consultation draft  SCHEDULE 1  Section 1  PENALTY IN CONNECTION WITH OFFSHORE ASSET MOVES Penalty linked to offshore asset moves 1  1 A penalty is payable by a person P where Conditions A, B and C are met"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " Subsection 5 sets out condition B which considers the relationship between the parties at the time the material provision was made or imposed"], ["2014-treasury-dec-PU1624_final__web_.txt", "  Budgeting for a sale and lease back deal comprising of a bartered element  off balance sheet 13"], ["2014-treasury-dec-FRAB_121_02_simplifying_and_streamlining_annual_report_and_accounts.txt", "  FRAB 121 02 19 JUNE 2014  Requirement  Current reporting  Future position  domestics and European legislation  changes and track the Government\u2019s performance against its deregulatory targets"], ["2014-treasury-dec-PU1678_final__1_.txt", " The Regulations will therefore be amended to require that the independent valuer must also determine whether pre-transfer shareholders should be paid compensation, and if so how much"], ["2014-treasury-dec-Remittance_Basis_Charge.txt", " Background to the measure Non-doms can elect to pay tax on the remittance basis so that UK tax is only paid on foreign income or gains when they are brought into the UK"], ["2014-treasury-dec-freedom_and_choice_in_pensions_web_210314.txt", " If we receive a request for disclosure of the information we will take full account of your explanation, but we cannot give an assurance that confidentiality can be maintained in all circumstances"], ["2014-treasury-dec-IFRS_15_Application_Guidance.txt", " Entities are likely to need to use more than one category of disaggregation to fulfil the disclosure requirements"], ["2014-treasury-dec-PU1624_final__web_.txt", "uk  Emily Curtis  GEP  020 7270 5136  Classification of Bodies and Transactions National Accounts classification of flows  13"], ["2014-treasury-dec-Notice_Russia_010721.txt", " According to the stated activities of the general staff, by exercising operational control over the armed forces, he is actively involved in shaping and implementing the Russian government policy threatening the territorial integrity, sovereignty and independence of Ukraine"], ["2014-treasury-dec-39796_Cm_8847_Accessible.txt", " The Department for Business, Innovation and Skills is currently reviewing the whistleblowing framework and is looking to strengthen the text in the guidance on this section"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_web.txt", " Prior to this appointment the National Audit Office NAO were appointed external auditors on a yearly basis by the Money Advice Service\u2019s Board"], ["2014-treasury-dec-FRAB__120__03_-_Annex_A__ITC_and_WG_Report.txt", " This leaves a reduced pool of returns to be shared amongst the investors or interested parties in the school"], ["2014-treasury-dec-PN_January_2014_II.txt", " US  million market values  Assets4 Liabilities of which foreign currency forwards and swaps net5  End-Dec 2013  End-Jan 2014  24,405  25,913  -24,408  -25,914  -4,005  -3,311  -25  0  -3  -2  6  repo transactions Net assets7  Change in net holdings of which valuation effects transactions against sterling of which UK public sector customers Other  1 1 0 0 0  2"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", " The government has an objective of proportionate regulation for small and medium sized businesses in the EU"], ["2014-treasury-dec-Public_Spending_Statistics_July_2014_consolidated_revised.txt", "9bn in 2013-14, a fall of 1"], ["2014-treasury-dec-FRAB__120__07_-_Annex_C_-_FT_ARM_14-15.txt", " NHS foundation trusts shall disclose information explaining the calculation, including the causes of significant variances where applicable"], ["2014-treasury-dec-promoters_of_tax_avoidance_schemes_amendment_of_return_to_take_account_of_relevant_judicial_rulings_and_dotas.txt", " 4 Arrangements are tax arrangements if, having regard to all the circumstances, it would be reasonable to conclude that the obtaining of a tax advantage was the main purpose, or one of the main purposes, of the arrangements"], ["2014-treasury-dec-FRAB__119__08_-_Annex_F_Chapter_05_Form_and_content__2013-14.txt", "  Contents of directors remuneration report 5"], ["2014-treasury-dec-PESA_2014_-_print.txt", " Environment protection 6"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", " All material balances and transactions between entities included in the consolidation are eliminated"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " This clause reduces, in most cases, the period for which an only or main residence qualifies automatically for final period exemption from 36 months to 18 months"], ["2014-treasury-dec-PESA_2014_-_print.txt", "9 Total identifiable expenditure on services in the English Regions by sub-function for 2012-13  321 572 297 275 19 -2  2,039  1,135 1,135 244 358 257 3 41  10  -  10 -  574  0 44 1 226  303  East  697 105 33 72 25 19  6,131  3,656 3,656 455 1,167 772 6 75  10  -  10 -  734  0 90 1 186  458  London  418 517 252 265 48 3  3,172  1,719 1,719 361 607 419 5 61  12  -  12 -  825  0 84 1 306  434  South East  288 632 372 260 37 -3  1,993  1,055 1,055 244 412 241 3 38  7  -  7 -  543  0 41 1 249  252  South West  3,650 3,485 1,882 1,601 1 366 34  24,696  13,260 13,260 2,418 4,995 3,590 31 402  66  -  66 -  5,102  0 569 5 1,845  2,684  Total England   million  166\u2003\u2003 Public Expenditure Statistical Analyses 2014 5,377 17 201 5,595  7"], ["2014-treasury-dec-FRAB__119__08_-_Annex_H_-_2014-15_FReM.txt", " Early adoption is not permitted"], ["2014-treasury-dec-44695_Autumn_Statement__Print_ready_.txt", " The first 10 percentage points of the standard rate of VAT will be assigned to the Scottish Government"], ["2014-treasury-dec-36048_Cm_8774.txt", " To put this figure into context, over the last six months the average balance held within the Exchequer pyramid as a result of Government Banking Service activity was in excess of 55 billion"], ["2014-treasury-dec-Partnerships_Salaried_member_rules.txt", " This means arrangements under which amounts are to be, or may be, payable by the LLP in respect of M\u2019s performance of services for the LLP in M\u2019s capacity as a member of the firm"], ["2014-treasury-dec-Russia.txt", " Name 6 BELAVENTSEV 1 OLEG 2 YEVGENYVICH 3 na 4 na 5 na"], ["2014-treasury-dec-05._2013-14_NDPB_GREEN.txt", "ad  Impending application of newly issued accounting standards not yet effective  Where material, the NDPB must disclose that it has not yet applied a new accounting standard, and known or reasonably estimable information relevant to assessing the possible impact that initial application of the new standard will have on the department's financial statements"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", "2 billion for central government, 6"], ["2014-treasury-dec-PESA_2014_-_print.txt", " General public services  2008-09 North East  of which international services  2"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", "  Clause 286 contains amendments to Part 9A TIOPA"], ["2014-treasury-dec-140808_Housing_Zones_Prospectus.txt", " c The greatest acceleration of housing delivery"], ["2014-treasury-dec-FSCS_annual_report_2014_print.txt", "indb 124  03072014 1436  Section 11 Directors\u2019 Report and Accounts for the year ended 31 March 2014 125  Statement of Financial Position of the Scheme Manager as at 31 March 2014 Note  2014 \u2019000  2013 \u2019000 Restated  As at 1 April 2012 \u2019000 Restated  11 12  988 16,749,042  1,163 17,476,010  687 18,069,132  16,750,030  17,477,173  18,069,819  943,600 306,173  889,162 159,704  955,846 114,029  1,249,773  1,048,866  1,069,875  17,999,803  18,526,039  19,139,694  EQUITY AND LIABILITIES Equity Reserves        Total equity        16,590,877 55,460 552,112 8,566  17,246,285 57,760 540,000 4,587  17,954,032 73,580 505,000 3,622  17,207,015  17,848,632  18,536,234  962 346,107 445,719   1,413 241,115 429,421 5,458   229,451 370,166 3,843  792,788  677,407  603,460  Total liabilities  17,999,803  18,526,039  19,139,694  Total equity and liabilities  17,999,803  18,526,039  19,139,694  ASSETS Non-current assets Property, plant and equipment Other non-current financial assets Current assets Trade and other receivables Cash and cash equivalents  12 13  Total assets  Non-current liabilities Interest bearing loans and borrowings Other non-current financial liabilities Provisions Employee benefit liability Current liabilities Bank overdraft Trade and other payables Loan interest payable Provisions  15 14 16 26  13 14 15 16  The financial statements on pages 124 to 126 were approved by the Board of Financial Services Compensation Scheme Limited Registered Number 3943048 on 17 June 2014 and signed on its behalf on 30 June 2014 by  Lawrence Churchill Chairman The Notes on pages 127 to 164 form part of these financial statements"], ["2014-treasury-dec-elps_annex_final.txt", "  Because annuity payment data is not available after 31 December 2007, the final policy year of annuity payment data may be incomplete"], ["2014-treasury-dec-PESA_2014_-_print.txt", " They include Royal Mail Holdings, and most trading funds such as the Meteorological Office and Companies House"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_web.txt", "  Disclosure of information to the auditor Each of the Directors in office, at the date the Strategic and Directors\u2019 Report is approved, confirms that aso far as the Director is aware, there is no relevant audit information of the which the Company\u2019s auditors are unaware"], ["2014-treasury-dec-survivor-benefits-in-occupational-pension-schemes-annex-c.txt", " For example   A pension scheme that has not fully equalised survivor benefits would see a greater proportional increase in costs than that across all schemes in aggregate where the relative cost is reduced by schemes which have already equalised    Conversely, a pension scheme that has already fully equalised survivor benefits would see no increase in costs, relative to its current benefits"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", " Technical The provision of applied technical knowledge"], ["2014-treasury-dec-EEA_Accounts_2013-14_-_print.txt", " Subject to this, the aim is to minimise the overall cost of holding the reserves, while ensuring exposure to financial risk is limited through the appropriate choice of portfolio and risk management practices"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", "  495  FINANCE BILL 2015  33"], ["2014-treasury-dec-EEA_Accounts_2013-14_-_print.txt", " in the annual accounts"], ["2014-treasury-dec-FRAB_121_07_IFRS_13_annex_exposure_draft_of_proposed_amendments_to_FReM.txt", " This exposure draft proposes that assets are first classified based on whether they are held for their service potential or not"], ["2014-treasury-dec-44695_Autumn_Statement__Print_ready_.txt", "213 Swansea Bay Tidal Lagoon  The government will start closer discussions with Tidal Lagoon Power Ltd to establish whether a potential tidal lagoon project at Swansea Bay is affordable and value for money for consumers without prejudice to the planning decision on the project"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", "  Guidance HMRC published guidance will be amended to reflect the Schedule and associated list of specified territories"], ["2014-treasury-dec-44695_Autumn_Statement__Print_ready_.txt", " Through this period of uncertainty, the government\u2019s long-term economic plan has delivered stability and security"], ["2014-treasury-dec-MCD_draft_regulations.txt", " Sections 140A to 140C were inserted by sections 19 to 21 of the Consumer Credit Act 2006 and subsequently amended by S"], ["2014-treasury-dec-OLD_complete_v3.txt", " 72  Further advice If you have any questions about this change, please contact Tracy Gribble on 03000 585169 email tracy"], ["2014-treasury-dec-2902216_ScotlandAnalysis_Conclusion_acc2.txt", "15 The UK\u2019s diplomatic network employs over 14,000 people and works internationally to promote and protect the economic interests of businesses based in Scotland  for example defending Scotch whisky against counterfeits, discriminatory or excessive taxation, trade barriers and other restrictions"], ["2014-treasury-dec-PU1738_print_CMYK.txt", "1 As set out in chapter 3, paragraph 3"], ["2014-treasury-dec-Wales_Bill_-_Explanatory_Notes_-_Report_Stage_-_Welsh_Language_Version_10_6_14_pdf.txt", " Fodd bynnag, os yw unigolyn wedi preswylio yn y DU am o leiaf saith o\u2019r naw blwyddyn dreth flaenorol, ac yn dymuno cael ei drethu ar y sail trethu taliadau, o dan adran 809H2 o DTI 2007 bydd yn rhaid iddo dalu treth incwm a threth ar enillion cyfalaf o 30,000 o leiaf"], ["2014-treasury-dec-PU1616_OTS_employee_benefits_final_report.txt", " This could be examined as part of the consultation"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_print.txt", " Depreciation is calculated to write off the cost less estimated residual value on a straightline basis over the expected useful economic lives"], ["2014-treasury-dec-FRAB__119__08_-_Annex_F_Chapter_05_Form_and_content__2013-14.txt", " 11 Requirements of the Companies Act 2006 "], ["2014-treasury-dec-Cm_8869_Scotland_Analysis.txt", " Scotland\u2019s interests are represented at all levels, in discussions and negotiations from its position within the UK"], ["2014-treasury-dec-PU1632_Sustainability_Reporting_Guidance.txt", "ukmeasuring-and-reporting-environmental-impacts-guidance-for-businesses  Metrics 4"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", "19  Global developments and risks 1"], ["2014-treasury-dec-PU1616_OTS_employee_benefits_final_report.txt", " There are arguments for and against this approach but, as has been noted previously, such matters are outside the OTS\u2019s remit"], ["2014-treasury-dec-Tackling_marketed_tax_avoidance.txt", " 3 The following are ignored in calculating the value of the denied advantage a group relief, and b any relief under section 458 of CTA 2010 relief in respect of repayment etc of loan which is deferred under subsection 5 of that section"], ["2014-treasury-dec-Treasury_minutes_web.txt", "  10  Fifty Ninth Report Home Office  Ministry of Justice  Attorney General\u2019s Office Criminal Justice System 1 Committee of Public Accounts conclusion The Criminal Justice System CJS is overseen by the Home Office, the Ministry of Justice and the Attorney General's Office, which oversees the Crown Prosecution Service CPS"], ["2014-treasury-dec-Russia.txt", "' Websitehttpsdnr-online"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", " Their fair values are based on quoted prices or lead manager prices where available, or by using discounted cash flows, applying independently sourced market parameters including interest rates and currency rates"], ["2014-treasury-dec-Public_Service_Pensions_Valuations_and_Employer_Cost_Cap_Directions_2014_archived_version.txt", " Comparison with the employer cost cap 49"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " This distinguishes between the first 6 periods for which a company makes a claim, the initial 6 periods\u2019 and further claims under the amended legislation, the additional 4 periods\u2019"], ["2014-treasury-dec-PESA_2014_-_print.txt", " Population Estimates for Scotland produced by the General Register Office for Scotland httpwww"], ["2014-treasury-dec-FRAB__119__08_-_Annex_H_-_2014-15_FReM.txt", "44 This section of the Manual deals with the accounting treatment of PPP arrangements, including PFI contracts, that meet the definition of service concession arrangements in IFRIC 12 Service Concession Arrangements"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", " The majority of Recoveries and recharges\u2019 are recoveries received by FSCS"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", "  Subsection 3 of the draft clause inserts    new section 4283 a of ITA which provides for the regulations which set out the requirements for GADs to require intermediaries to keep necessary records and new section 4283 b of ITA which provides for the regulations to require intermediaries to produce such records for inspection by an officer of HM Revenue  Customs"], ["2014-treasury-dec-FRAB__119__08_-_Annex_F_Chapter_05_Form_and_content__2013-14.txt", "28 Departments, executive agencies that are not whole departments, NDPBs and trading funds should provide in their financial statements an analysis of the services for which a fee is charged, with a statement that the information is provided for fees and charges purposes, not for IFRS 8 purposes"], ["2014-treasury-dec-DAO_GEN_04-14_Accounts_Direction_2014-15_18_December_2015.txt", "  Page 24 of 29  Appendix 2 to Annex G No 01  Sponsoring Department  Income stream  Responsible Entity  Department for Transport  Vehicle Excise Duty VED and VED enforcement i"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", " For each member of the Treasury Group, the department has established a policy link through sponsoring teams"], ["2014-treasury-dec-Public_Spending_Statistics_July_2014_consolidated_revised.txt", "6 Environment protection n"], ["2014-treasury-dec-FRAB__119__08_-_Annex_G4_-_MAGENTA_PENSION_SCHEME_2013-14.txt", "  As noted in Chapter 12 of the FReM, the accounts of pension schemes may include transactions relating to early departure costs also known as compensation payments payable under a compensation scheme"], ["2014-treasury-dec-main_supply_estimates_2014_2015_print.txt", " For reference, full accounts are produced in June each year under section 25 of the Crown Estate Act 1961 9 and 10 Eliz 2 Ch 55"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", " Changes within the labour force, such as new entrants, can lower average wage growth across the whole economy"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", "C Detailed breakdown of budgetary changes and outturn for 2013-14 2013-14  2013-14  2013-14  Original Plans  Final Plans  Outturn  Resource  Capital  Resource  Capital  Resource  Capital  Voted expenditure  158  14  181  5  264  6  Core Treasury  119  1  204  3  282  3  14  2  18  1  18  -   million Spending in Departmental Expenditure Limits DEL  Of which  Debt Management Office United Kingdom Financial Investments Limited Net  3  -  3  -  2  -  Office of Tax Simplification  -  -  -  -  -  -  Infrastructure Finance Unit Limited Net  -  11  -  3  4  3  Office for Budget Responsibility Net  2  -  2  -  2  -  14  -  -  -  -  -  Departmental Unallocated Provision  6  -  -  -  -  -  Royal Mint Advisory Committee on the design of coins Net  -  -  -  -  -  -  12  -  12  -  11  -  UK Coinage Manufacturing costs  Non-voted expenditure  Of which  12  -  12  -  11  -  170  14  170  5  253  6  1,662  1,488  10,602  5,723  6,265  11,726  24  -  5  -  5  -  Northern Rock  275  1,633  267  2,633  21  -  Assistance to financial institutions  870  30  13,035  870  12,638  955  Banking and gilts registration services  Total Spending in DEL Spending in Annually Managed Expenditure AME Voted expenditure  Of which  UK Coinage metal costs  12  -  12  -  107  -  Administration of the Equitable Life Payments Scheme  10  -  13  -  16  -  Royal Mint dividend  4  -  4  -  4  -  -  -  34  -  33  -  Provisions  UK Coinage manufacturing costs Money Advice Service Net  -  -  -  -  -  1  Financial Services Compensation Scheme Net  -  -  -  -  736  -  Investment in the Bank of England  30  -  30  -  80  -  Credit easing  77  380  68  380  68  284  36  3  36  3  36  -  Sovereign Grant funding of the Royal Household Net Sale of shares Bradford  Bingley Loans to Ireland UK Asset Resolution Limited Net  Of which  -  -  1,691  2,085  4,102  4,790  391  1,075  373  1,325  -  -  73  807  76  807  76  807  -  -  -  -  1,485  7,073  UKAR Corporate Services Limited Net  -  -  -  -  -  -  Help to Buy HMT Limited Net  -  -  9  -  2  -  Non-voted expenditure  3  -  3  -  3  -  Royal Household Pensions  3  -  3  -  3  -  -  -  -  -  -  -  Total Spending in AME  1,659  1,488  10,605  5,723  6,268  11,725  Total  1,489  1,474  10,435  5,728  6,015  11,731  Of which  1,504  1,474  10,420  5,728  6,001  11,731  15  -  15  -  14  -  Civil List  Voted expenditure Non-voted expenditure  58\u2003\u2003 Annual report and accounts 2013-14  Table 5"], ["2014-treasury-dec-FSCS_annual_report_2014_web.txt", " This is also to enhance transparency for the benefit of users"], ["2014-treasury-dec-FRAB__120__07_-_Annex_C_-_FT_ARM_14-15.txt", "6  The NHS foundation trust should appoint an external auditor for a period of time which allows the auditor to develop a strong understanding of the finances, operations and forward plans of the NHS foundation trust"], ["2014-treasury-dec-10348-Contingencies_fund.for_web.txt", " Up-to-date policy and procedures manuals, including job instructions, are maintained to ensure that key operational staff with responsibilities relating to the Contingencies Fund carry out their responsibilities in a controlled manner"], ["2014-treasury-dec-oil_and_gas_fiscal_review_call_for_evidence.txt", " Rt Hon Nicky Morgan MP Financial Secretary to the Treasury  3  1  Introduction  Background 1"], ["2014-treasury-dec-IFRS_15_Application_Guidance.txt", "  20  Annex A Further information A"], ["2014-treasury-dec-OOTLAR_19_March_2014__1_.txt", "  Carbon assessment the measure rebalances CPF policy to provide more support to UK business competitiveness and helps to restrain increases in household energy bills, while still giving an incentive to invest in low carbon electricity generation"], ["2014-treasury-dec-05._2013-14_NDPB_GREEN.txt", "2  Reconciliation between Operating Segments and SoFP 201X-1Y  201W-1X  000  000  Total assets reported for operating segments Reconciling items List separately Total assets per Statement of Financial Position If liabilities are reported Total liabilities reported for operating segments Reconciling items List separately Total liabilities per Statement of Financial Position Total net assets per Statement of Financial Position  10  2013-14  NDPB GREEN ILLUSTRATIVE ACCOUNTS  3"], ["2014-treasury-dec-OLD_complete_v3.txt", " Operational impact m  The additional costs for HM Revenue  Customs and the Department of Energy  Climate Change who will be responsible for determining a cluster area is expected to be negligible"], ["2014-treasury-dec-FRAB__120__07_-_Annex_C_-_FT_ARM_14-15.txt", "  7  This requirement is also contained in paragraph 7"], ["2014-treasury-dec-PU1638_policy_costings_bud_2014_with_correction_slip.txt", " This measure increases the rate of machine games duty on Category B2 gaming machines from 20 to 25"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " Relevant EA assets are defined in subsection 7 as assets used solely by the company for EA activities that are within a class of assets listed in section 155 TCGA 1992"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " Subsection 2 amends the threshold from more than 1 million to more than 500,000 9"], ["2014-treasury-dec-EU_finances_2014_final.txt", " This is because the ECA release their reports on a given budget year with a 12 month delay, approximately"], ["2014-treasury-dec-avoidance_discussion_paper_with_covers_final.txt", "2 Other less common methods of avoidance suggested appear to be e Avoidance of business rates by phoenix companies businesses who trade for a short period of time, cease to trade and then re-open as a different company f  Avoidance of business rates by failing to notify authorities of a change in circumstance  g Avoidance of business rates through properties not appearing in the ratings list h Avoidance of empty property rates by making a property unoccupiable"], ["2014-treasury-dec-FRAB__120__07_-_Annex_C_-_FT_ARM_14-15.txt", " There is no requirement to agree balances or transactions in relation to NHS Supply Chain Alfreton  hospital prescribing balances and transactions should be treated as External to Government, as the substance of the transaction is that the Department is acting as a payment agent between the Hospitals and the Pharmacies, which are external to government  injury Benefits balances and transactions should be treated as External to Government, as the substance of the transaction is that the Department is acting as a payment agent between NHS employers and individuals in receipt of injury benefits, who are external to government and  the recorded balances on the forms are made up of o  notified balance representing the balance included on the statement issued by organisation sending the invoice"], ["2014-treasury-dec-Diverted_Profits_Tax.txt", " Subsection 10 prevents the issuing of a supplementary charging notice during the last 30 days of the review period"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " There is also a new disregard from section 719, specifically allowing new holding companies to be inserted at the top of a group without triggering a change of ownership for the purposes of Chapters 2 to 6 of Part 14"], ["2014-treasury-dec-44695_Autumn_Statement__Print_ready_.txt", "3 rise in the UK as a whole"], ["2014-treasury-dec-DEFERRED_ENTREPRENEURS_RELIEF_ON_INVESTED_GAINS.txt", " Subsection 5 of new section 169V defines the phrase ER purposes\u2019 which is used in subsections 2 and 3"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", " This involves the private sector in the delivery of public sector infrastructure"], ["2014-treasury-dec-OLD_complete_v3.txt", "  Policy objective The increase to the personal allowance delivers the Government\u2019s stated objective to support those on low and middle incomes and reward work"], ["2014-treasury-dec-37630_Budget_2014_Web_Accessible.txt", " Finance Bill 2014 ax, ay 2"], ["2014-treasury-dec-Govt_NC13_and_NS_5_pension_flexibility_further_amendments.txt", " The scheme administrator of the paying scheme is to provide the scheme administrator of the receiving scheme with the following information the date the lump sum was paid, the amount of the lump sum, the total of the sums held, at the time lump sum is paid, for the purpose of providing the expected pension mentioned in paragraph 1B2b of Schedule 29, and the market value at that time of the assets held at that time for that purpose, and a statement that no further pension commencement lump sum may be paid in connection with that expected pension"], ["2014-treasury-dec-CAPITAL_GAINS_TAX_NON_RESIDENTS_AND_UK_RESIDENTIAL_PROPERTY.txt", " 4 The special fraction is  SD------TD  where SD is the number of non-ATED chargeable days in the postcommencement ownership period TD is the total number of days in the post-commencement ownership period"], ["2014-treasury-dec-Trial_of_the_Pyx_Verdict_2014.txt", "80 the standard weight"], ["2014-treasury-dec-Dual_Contracts_pack.txt", "  In section 554Z9 employment income provided through third parties remittance basis after subsection 1 insert 1A  But subsection 2 does not apply if section 24A applies in relation to A\u2019s employment with B for the relevant tax year"], ["2014-treasury-dec-FSCS_annual_report_2014_print.txt", "32s  September 2013  October 2013  Pure 107 2"], ["2014-treasury-dec-44695_Accessible.txt", " The government will therefore strengthen the Disclosure of Tax Avoidance Schemes DOTAS regime, and establish a DOTAS taskforce to ensure that avoiders cannot circumvent the DOTAS rules"], ["2014-treasury-dec-scotland_analysis_fiscal_policy_and_sustainability_print.txt", " The challenges of an ageing population and volatile and declining oil revenues are shared across the UK in the same way that, for example, the benefits of windfalls in coal and oil revenues, or lower debt interest costs from low borrowing rates, have been and continue to be shared across the UK"], ["2014-treasury-dec-ENFORCEMENT_BY_DEDUCTION_FROM_ACCOUNTS.txt", "  FA 2013 34  In Schedule 33 to FA 2013 annual tax on enveloped dwellings returns etc, in paragraph 20, after sub-paragraph 3 insert 4 Where a action is being taken under Part 1 of Schedule 1 to FA 2015 enforcement of deduction from accounts for the recovery of an amount the original amount of tax charged by an HMRC determination, and b before that action is concluded, the determination is superseded by a self-assessment, that action may be continued as if it were action for the purposes of the recovery of so much of the tax charged by the selfassessment as is due and payable, has not yet been paid and does not exceed the original amount"], ["2014-treasury-dec-FRAB__120__07_-_Annex_C_-_FT_ARM_14-15.txt", "  40  Annex 2 to Chapter 2 Main differences between NHS trust and NHS foundation trust accounts This table is intended to assist new NHS foundation trusts to identify the main differences between the disclosure requirements for NHS trusts and NHS foundation trusts"], ["2014-treasury-dec-PU1616_OTS_employee_benefits_final_report.txt", "  Revenue impacts We are mindful of the general guideline the OTS has of coming up with a balanced package of recommendations in revenue terms"], ["2014-treasury-dec-Efficiency_and_reform_in_the_next_Parliament.txt", " To deliver these savings the Government will build on work to strengthen Whitehall\u2019s corporate centre, embedding strong functional leadership, backed up by controls over discretionary spend"], ["2014-treasury-dec-IFRS_16_Application_Guidance_December_2020.txt", " However, if the right-of-use asset meets the definition of a heritage asset, it should be initially measured in accordance with paragraphs 10"], ["2014-treasury-dec-Diverted_Profits_Tax.txt", "  Estimating profits for preliminary and charging notices section 3 case 1  Where taxable diverted profits of C for an accounting period fall to be determined under section 10, for the purposes of issuing a preliminary notice or a charging notice the taxable diverted profits specified in the notice are to be determined in accordance with this section"], ["2014-treasury-dec-BRRD_impact_assessment_revised.txt", " In the UK, the PRA already has this power and can require a firm to restructure itself, amongst other things, in order to remove these barriers"], ["2014-treasury-dec-10459.Consolidated_Fund.for_web.txt", " No ministerial directions have been given in 2013-14"], ["2014-treasury-dec-PU1678_final__1_.txt", " In order to ensure consistency, s"], ["2014-treasury-dec-UK-China_policy_outcomes.txt", " GDP growth in the second quarter of 2014 was 0"], ["2014-treasury-dec-PU1728_Banking_Act_report_April_to_Sept_2014.txt", " The scheme supports people without access to large deposits to realise their aspirations to own new-build homes, getting 95 Loan to Value new build mortgages back on the market and providing a boost to housing supply"], ["2014-treasury-dec-FRAB__120__02_-_IFRS_13_-_Appendix_B.txt", "  HM Treasury will consider all comments received in writing by date"], ["2014-treasury-dec-Govt_NC5_and_NS4_Tax_relief_for_theatrical_production_.txt", " Core expenditure will not include indirect expenditure such as marketing the production, financing, associated finance costs, legal fees, accountancy fees or storage of sets"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", "218 UK Export Finance UKEF  To make UKEF more competitive the government will   double the size of UKEF\u2019s direct lending scheme to 3 billion, remove the scheme end  date, relax conditions on loan sizes, and lend at the minimum interest rates allowed by international agreements   work in partnership with the banks to deliver the enhanced lending scheme, ensuring that smaller companies can benefit from the scheme as well as mid-sized and large businesses   consult on changes to the legislation governing UKEF to allow the organisation to support individual export supply chains and intangible exports   undertake a marketing and communications campaign to raise awareness of UKEF\u2019s products and services and wider export finance   commence the operation of UKEF\u2019s Export Refinancing Facility by the end of April 2014 2"], ["2014-treasury-dec-FRAB__119__Minutes.txt", " The Chairman noted that she was keen for the Board to make progress on this issue and asked if anyone had anything to add to the Chair\u2019s brief"], ["2014-treasury-dec-Russia.txt", " Name 6 SAVCHENKO 1 SVETLANA 2 BORISOVNA 3 na 4 na 5 na"], ["2014-treasury-dec-supplementary_estimates_and_new_estimates_2013_14_120214_correction.txt", " Under the IAS19 amendments, this has been reclassified from Capital AME to Resource AME"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", " The exclusion of the following categories of bodies could affect this Statement, illustrating the potential impact   Network Rail which has gross assets of 52"], ["2014-treasury-dec-OLD_complete_v3.txt", "1 of Autumn Statement 2014, as part of Self-incorporation intangible assets, and have been certified by the Office for Budget Responsibility"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " It also simplifies processes around the starting rate for savings by enabling eligible savers to register with their bank or building society to receive interest on their savings without tax being deducted, rather than having to reclaim tax they have paid on interest from HM Revenue and Customs"], ["2014-treasury-dec-CAPITAL_GAINS_TAX_NON_RESIDENTS_AND_UK_RESIDENTIAL_PROPERTY.txt", " Where more than one residence is owned in the same territory during the year, the 90-day rule applies across the properties"], ["2014-treasury-dec-131217_Letter_and_annexes_from_Govt_Actuary_to_HMT_2.txt", " directions 34 and 35 require some disclosures"], ["2014-treasury-dec-FRAB__119__05_-_EPSAS_governance_survey.txt", " Please provide any comments or proposals on stakeholder involvement"], ["2014-treasury-dec-PESA_2014_-_print.txt", "5 shows public sector gross current procurement by COFOG level 1 function"], ["2014-treasury-dec-05._2013-14_NDPB_GREEN.txt", " Insert list with explanatory narrative Guarantees, indemnities and letters of comfort should normally be issued by departments rather than NDPBs or other designated bodies"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", "    Pensions  The actuarially determined value of the public sector pension liability is also subject to discounting to reflect current prices"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " Paragraph 8 of Schedule A inserts new section 57B into TCGA 1992, which introduces new Schedule 4ZZB"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", "3  Financial services sector3  0"], ["2014-treasury-dec-survivor-benefits-in-occupational-pension-schemes-annex-a.txt", " If member not in active service before 1 April 1997 pension ceases on remarriagenew civil partnership cohabitation"], ["2014-treasury-dec-FRAB_121_minutes.txt", " In addition to the letter from the Chair of the Liaison Committee, the Treasury has also received a Scrutiny Unit report which provided a more detailed assessment of strengths and weaknesses and provided indications of what could be improved in the future"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " Subsection 10 amends section 664 exemption for interest and gift aid income to relieve a gift of money by a company, referred to as company gift income\u2019, from the charge to corporation tax so long as the payment is used for qualifying purposes"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", "  42  Budget 2014  3763005RedBookChap 1D"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", " Each derivative is carried at fair value in the SoFP as an asset when the fair value is positive and as a liability when the fair value is negative"], ["2014-treasury-dec-10348-Contingencies_fund.for_web.txt", " The CAG certifies the accounts of all government departments and many other public sector bodies"], ["2014-treasury-dec-banking_reform_impact_assessment_05072014.txt", " This is significantly greater than the high-end estimate of the GDP cost of ring-fencing see paragraph 41 above"], ["2014-treasury-dec-supplementary_estimates_and_new_estimates_2013_14_120214_correction.txt", "  463  Department of Energy and Climate Change  Supplementary Estimates, 2013-14  Part II Changes Proposed '000 Net Resources Present  Net Capital  Changes  Revised  Admin  Prog  Admin  Prog  Admin  Prog  1  2  3  4  5  6  Present  Changes  Revised  7  8  9  Spending in Departmental Expenditure Limits DEL Voted Expenditure 189,760  1,928,215  -3,200  16,579  186,560  1,944,794  -  58,927  2,239,965  34,545  2,274,510  140,000  -3,164  136,836  77,345  -26,620  50,725  400,000  -29,676  370,324  6,225  2,076  8,301  7,695  -3,571  4,124  1,601,000  99,000  1,700,000  7,700  -3,500  4,200  -  -  -  Of which  A Save energy with the Green Deal and support vulnerable consumers -  60,848  -  -  -1,921  B Deliver secure energy on the way to a low carbon energy future -  68,805  -  -  13,009  -  81,814  -  20,450  C Drive ambitious action on climate change at home and abroad -  8,420  -  -  12,030  D Manage our energy legacy responsibly and cost-effectively -  334,295  -  -  6,368  -  340,663  E Deliver the capability DECC needs to achieve its goals 133,730  20,691  -  -2,343  -6,510  131,387  14,181  -1,000  -5,000  47,000  1,403,263  F NDA and SLC expenditure NDPB 48,000  1,408,263  -  G Coal Authority NDPB net 4,442  26,893  -  -4,500  4,442  22,393  3,103  -  3,103  H Civil Nuclear Police Authority NDPB net -  -  -  -  I Committee on Climate Change NDPB net 3,588  -  -  143  -  3,731  -  -  -  -  Non Voted Expenditure -200 -733,651  -2,000  -212,000  -2,200  -945,651  -55,000  53,000  -2,000  -2,000  -941,000  -55,000  53,000  -2,000  Of which  J Nuclear Decommissioning Authority Income CFER -  -729,000  -  -2,000  -212,000  -5,200  -195,421  Total Spending in DEL 87,545  Spending in Annually Managed Expenditure AME Voted Expenditure -  496,742  -  5,027,104  -  5,523,846  -  -  -45,000  -413,915  -458,915  -  -1  -1  -50,000  -428,914  -478,914  -  -  -  -  -  -  Of which  L Drive ambitious action on climate change at home and abroad -  -  -  -  -  M Manage our energy legacy responsibly and cost-effectively -  -232,293  -  -  186,611  -  -45,682  4,882,000  -  5,479,000  N Nuclear Decommissioning Authority NDPB -  597,000  -  -  O Coal Authority NDPB net -  5,972  -  -4,972  -  464  1,000  Department of Energy and Climate Change  Supplementary Estimates, 2013-14  Part II Changes Proposed  '000  Net Resources Present  Net Capital  Changes  Revised  Admin  Prog  Admin  Prog  Admin  Prog  1  2  3  4  5  6  P Civil Nuclear Police Authority NDPB net -  -  -2,185  -  -2,122  126,000  -  -36,000  -  90,000  Revised  7  8  9  -  -  -  5,000  15,000  20,000  -  -  -  -  R Save energy with the Green Deal and support vulnerable consumers -  Changes  -  63  Q Renewable Heat Incentive -  Present  -  -  -  1,650  -  1,650  -  5,027,104  -413,915  -5,200  4,831,683  -326,370  -3,200  5,043,683  -379,370  -2,000  -212,000  53,000  Total Spending in AME  Total for Estimate Of which Voted Expenditure Non Voted Expenditure  '000 Present Plans  Net Cash Requirement  4,472,452  Changes  -205,309  Revised Plans  4,267,143  465  Department of Energy and Climate Change  Supplementary Estimates, 2013-14  Part II Revised subhead detail including additional provision '000 Revised Plans Resources  Capital  Administration  Programme  Gross  Income  Net  Gross  Income  Net  Gross  Income  Net  1  2  3  4  5  6  7  8  9  Spending in Departmental Expenditure Limits DEL Voted expenditure 190,584  -4,024  186,560  1,966,161  -21,367  1,944,794  -2,353  58,927  2,310,510  -36,000  2,274,510  172,475  -35,639  136,836  50,973  -248  50,725  370,324  -  370,324  8,301  -  8,301  4,237  -113  4,124  1,700,000  -  1,700,000  4,200  -  4,200  -  -  -  Of which A Save energy with the Green Deal and support vulnerable consumers -  -  -  61,280  -  B Deliver secure energy on the way to a low carbon energy future -  -  -  96,498  -14,684  81,814  -4,023  20,450  C Drive ambitious action on climate change at home and abroad -  -  -  24,473  -  D Manage our energy legacy responsibly and cost-effectively -  -  -  -  340,878  -215  340,663  E Deliver the capability DECC needs to achieve its goals 135,411  -4,024  -  131,387  14,273  -92  14,181  47,000  1,403,263  -  1,403,263  F NDA and SLC expenditure NDPB 47,000  -  -  G Coal Authority NDPB net 4,442  -  4,442  22,393  -  22,393  3,103  -  3,103  H Civil Nuclear Police Authority NDPB net -  -  -  -  I Committee on Climate Change NDPB net 3,731  -  -  3,731  -  -  -  -  -  -  -2,000  -2,200  -4,651  -941,000  -945,651  -  -2,000  -2,000  -  -941,000  -941,000  -  -2,000  -2,000  Non-voted expenditure -200  Of which J Nuclear Decommissioning Authority Income CFER -  -2,000  -  -2,000  K Electricity Market Reform -200  -  -200  -4,651  -  -4,651  -  -  -  184,360  1,961,510  -962,367  999,143  2,310,510  -38,000  2,272,510  -1,361  5,523,846  328,485  -787,400  -458,915  -  -  -  -1  -  -1  -45,671  -11  -45,682  308,486  -787,400  -478,914  Total Spending in DEL 190,384  -6,024  Spending in Annually Managed Expenditure AME Voted expenditure -  -  -  5,525,207  Of which L Drive ambitious action on climate change at home and abroad -  -  -  -  M Manage our energy legacy responsibly and cost-effectively -  -  -  -  466  Department of Energy and Climate Change  Supplementary Estimates, 2013-14  Part II Revised subhead detail including additional provision  '000  Revised Plans Resources  Capital  Administration  Programme  Gross  Income  Net  Gross  Income  Net  Gross  Income  Net  1  2  3  4  5  6  7  8  9  N Nuclear Decommissioning Authority NDPB -  -  -  -  5,479,000  -  5,479,000  -  1,000  -  1,000  O Coal Authority NDPB net -  -  -  -2,122  -  -2,122  -  -  90,000  -  90,000  -  -  -  -  -  -  20,000  -  20,000  -  R Save energy with the Green Deal and support vulnerable consumers -  -  -  Q Renewable Heat Incentive -  -  -  P Civil Nuclear Police Authority NDPB net -  -  -  -  -  3,000  -1,350  1,650  -  -  -  -  -  5,525,207  -1,361  5,523,846  328,485  -787,400  -458,915  -6,024  184,360  7,486,717  -963,728  6,522,989  2,638,995  -825,400  1,813,595  -4,024  186,560  7,491,368  -22,728  7,468,640  2,638,995  -823,400  1,815,595  -2,000  -2,200  -4,651  -941,000  -945,651  -  -2,000  -2,000  Total Spending in AME -  Total for Estimate 190,384  Of which Voted Expenditure 190,584 Non Voted Expenditure -200  467  Department of Energy and Climate Change  Supplementary Estimates, 2013-14  Part II Resource to cash reconciliation  '000 Present Plans  Changes  Revised Plans  Net Resource Requirement  1,880,866  4,826,483  6,707,349  Net Capital Requirement  2,139,965  -326,370  1,813,595  -337,230  -4,866,422  -5,203,652  -3,917  -2,327  -6,244  Accruals to cash adjustments Of which Adjustments to remove non-cash items Depreciation New provisions and adjustments to previous provisions  -64,140  -190,114  -254,254  Departmental Unallocated Provision  -  -  -  Supported capital expenditure revenue  -  -  -  Prior Period Adjustments  -  -  -  Other non-cash items  -  -1,860  -1,860  -3,702,921  -4,963,089  -8,666,010  3,091,105  297,700  3,388,805  Increase   Decrease - in stock  -  -  -  Increase   Decrease - in debtors  -  -  -  Increase -  Decrease  in creditors  -  -  -  342,643  -6,732  335,911  788,851  161,000  949,851  Adjustment for NDPBs Remove voted resource and capital Add cash grant-in-aid Adjustments to reflect movements in working balances  Use of provisions  Removal of non-voted budget items Of which Consolidated Fund Standing Services Other adjustments  Net Cash Requirement  468  -  -  -  788,851  161,000  949,851  4,472,452  -205,309  4,267,143  Department of Energy and Climate Change  Supplementary Estimates, 2013-14  Part III Note A - Statement of Comprehensive Net Expenditure  Reconciliation Table '000 Revised Plans Gross Administration Costs  190,384  Less Administration DEL Income  -6,024  Net Administration Costs  184,360  Gross Programme Costs  8,078,255  Less Programme DEL Income  -964,998  Programme AME Income  -1,361  Non-budget income  -  Net Programme Costs  7,111,896  Total Net Operating Costs  7,296,256  Of which Resource DEL  861,105  Capital DEL  564,914  Resource AME  5,850,238  Capital AME  19,999  Non-budget  -  Adjustments to include Departmental Unallocated Provision resource  -  Consolidated Fund Extra Receipts in the budget but not in the SoCNE  -  Adjustments to remove Capital in the SoCNE  -584,913  Non-Budget Consolidated Fund Extra Receipts in the SoCNE Other adjustments  -3,994  Total Resource Budget  6,707,349  Of which Resource DEL  1,183,503  Resource AME  5,523,846  Adjustments to include  -  Adjustments to include  -  Prior period adjustments  -  Adjustments to remove Consolidated Fund Extra Receipts in the resource budget Other adjustments  943,000 -943,000  Total Resource Estimate  6,707,349 469  Department of Energy and Climate Change  Supplementary Estimates, 2013-14  Part III Note B - Analysis of Departmental Income '000 Revised Plans  Voted Resource DEL  -25,391  Of which Administration EU Grants Received  -1  Of which E Deliver the capability DECC needs to achieve its goals  -1  Sales of Goods and Services  -1,008  Of which E Deliver the capability DECC needs to achieve its goals  -1,008  Other Grants  -1,352  Of which E Deliver the capability DECC needs to achieve its goals  -1,352  Other Income  -1,663  Of which E Deliver the capability DECC needs to achieve its goals  -1,663  Total Administration  -4,024  Programme Sales of Goods and Services  -18,717  Of which B Deliver secure energy on the way to a low carbon energy future  -14,684  C Drive ambitious action on climate change at home and abroad  -3,817  D Manage our energy legacy responsibly and cost-effectively  -215  E Deliver the capability DECC needs to achieve its goals  -1  Interest and Dividends  -2,324  Of which A Save energy with the Green Deal and support vulnerable consumers Other Grants  -2,324 -206  Of which C Drive ambitious action on climate change at home and abroad  -206  Other Income  -120  Of which A Save energy with the Green Deal and support vulnerable consumers  -29  E Deliver the capability DECC needs to achieve its goals  -91  Total Programme  -21,367  Voted Resource AME  -1,361  Of which Programme Other Income  -1,361  Of which M Manage our energy legacy responsibly and cost-effectively  -11  R Save energy with the Green Deal and support vulnerable consumers Total Programme  -1,350 -1,361  Total Voted Resource Income  -26,752 470  Department of Energy and Climate Change  Supplementary Estimates, 2013-14  Part III Note B - Analysis of Departmental Income  '000 Revised Plans  Voted Capital DEL  -36,000  Of which Programme Other Grants  -2,631  Of which A Save energy with the Green Deal and support vulnerable consumers B Deliver secure energy on the way to a low carbon energy future  -2,270 -248  E Deliver the capability DECC needs to achieve its goals  -113  Repayments  -33,369  Of which A Save energy with the Green Deal and support vulnerable consumers Total Programme  -33,369 -36,000  Voted Capital AME  -787,400  Of which Programme Repayments  -787,400  Of which M Manage our energy legacy responsibly and cost-effectively  -787,400  Total Programme  -787,400  Total Voted Capital Income  -823,400  471  Department of Energy and Climate Change  Supplementary Estimates, 2013-14  Part III Note C - Analysis of Consolidated Fund Extra Receipts In addition to income retained by the Department the following income is payable to the Consolidated Fund '000 Present Plans  Changes  Receipts  Income  Revised Plans  Receipts  Income  Receipts  Income  Income in budgets surrendered to the Consolidated Fund resource  -729,000  -729,000  -214,000  -415,000  -943,000  -1,144,000  Income in budgets surrendered to the Consolidated Fund capital  -55,000  -55,000  53,000  53,000  -2,000  -2,000  -  -  -  -  -  -  -784,000  -784,000  -161,000  -362,000  -945,000  -1,146,000  Non-budget amounts collectable on behalf of the Consolidated Fund in the SoCNE Total  Detailed description of CFER sources '000 Present Plans  Income  Receipts  Changes  Income  Receipts  Revised Plans  Income  Receipts  Departmental Expenditure Limit Resource DEL Nuclear Decommissioning Authority  -729,000  -729,000  -214,000  -415,000  -55,000  -55,000  53,000  53,000  -784,000  -784,000  -161,000  -362,000  -943,000 -1,144,000  Capital DEL Nuclear Decommissioning Authority Total  472  -2,000  -2,000  -945,000 -1,146,000  Department of Energy and Climate Change  Supplementary Estimates, 2013-14  Part III Note D - Explanation of Accounting Officer responsibilities The Accounting Officer prepares resource accounts for each financial year"], ["2014-treasury-dec-Govt_NC5_and_NS4_Tax_relief_for_theatrical_production_.txt", " 1217IB  Income from the production  1  References in this Part to income from a theatrical production are to any receipts by the company in connection with the making or exploitation of the production"], ["2014-treasury-dec-elps_main_doc_final.txt", "2 This chapter sets out the Scheme approach and delivery mechanisms that will apply to holders of policies in different classes"], ["2014-treasury-dec-PU1638_policy_costings_bud_2014_with_correction_slip.txt", " The government will also extend the 15 Stamp Duty Land Tax SDLT rate applied to residential properties purchased by certain non-natural persons to such properties worth over 500,000 with effect from 20 March 2014"], ["2014-treasury-dec-OLD_complete_v3.txt", "  95  Proposed revisions Legislation will be introduced in Finance Bill 2015 to omit subsections 1331g and 1332g, as well as subsections 1335 to 8"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " DETAILS OF THE CLAUSE 2"], ["2014-treasury-dec-37630_Budget_2014_Web_Accessible.txt", " However, rating agencies have previously suggested that gross debt of more than 100 of GDP would be a cause for concern in the UK"], ["2014-treasury-dec-PESA_2014_-_print.txt", " This is the subsidy implied in student loans being issued at the inflation rate rather than the market interest rate"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", "  DETAILS OF THE SCHEDULES  RESOLUTION 82  FINANCE BILL CLAUSES 192 - 226 SCHEDULES 26 - 29  Schedule 26 Section 201 Penalty Value of the denied advantage 89"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " New section 6AG1 provides that a duty of excise shall be charged when aqua methanol is allocated for chargeable use"], ["2014-treasury-dec-37630_Budget_2014_Web_Accessible.txt", "11 NSI will have a net financing target of 13"], ["2014-treasury-dec-FRAB__119__Minutes.txt", " Ron Hodges thanked the Treasury for clarifying the accounting treatment of these types of arrangements"], ["2014-treasury-dec-44369_Cm_8958_accessible.txt", "  Recommendation implemented"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " This provides that ceasing to be a UK resident investment company constitutes a revocation event"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", "  534  5  Consultation draft  3  Condition B is that the client receives information under section 3122 or as mentioned in section 3125"], ["2014-treasury-dec-AS2014_policy_costings_final.txt", " This explains in detail what policy costings are, which measures they cover and their role in the public finance forecast"], ["2014-treasury-dec-supplementary_estimates_and_new_estimates_2013_14_120214_correction.txt", "  1,950,000  -1,950,000  Section A to Section M Voluntary early departure scheme and modernisation funding for Legal Aid Agency LAA"], ["2014-treasury-dec-Russia.txt", " Name 6 TURCHENYUK 1 IGOR 2 NIKOOLAEVICH 3 na 4 na 5 na"], ["2014-treasury-dec-banking_reform_impact_assessment_05072014.txt", " Ring-fencing was a key recommendation of the Independent Commission on Banking ICB, established in June 2010 and chaired by Sir John Vickers"], ["2014-treasury-dec-PU1719_HMT_Science_.txt", " The aim is to eliminate illegal fishing in 10 years, an illegal trade currently worth 23"], ["2014-treasury-dec-PESA_2014_-_print.txt", "  126,490 14,382 7,856 620  North East North West Yorkshire and the Humber East Midlands West Midlands East London South East South West  1  2008-09 outturn 6,750 17,810 11,897 9,385 12,890 12,248 26,953 17,399 11,157  National Statistics  27  25 56  30 1  31 30 29 3  2008-09 outturn 29 30 29 29 29 30 38 29 29  26  24 53  29 0  30 29 27 3  2009-10 outturn 29 29 28 28 29 29 37 29 28  25  24 57  29 0  30 29 27 3  2010-11 outturn 29 29 29 28 29 28 36 29 28  National Statistics  25  23 53  28 0  29 29 27 3  2011-12 outturn 28 28 28 26 28 27 36 27 26  25  22 5,350  27 0  28 28 28 3  2012-13 outturn 27 27 27 25 27 26 35 26 25  As a per cent of total spending in that region from Table 9"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", "1  Debt interest compared to departmental expenditure limits in 2015-16  B"], ["2014-treasury-dec-CAPITAL_GAINS_TAX_NON_RESIDENTS_AND_UK_RESIDENTIAL_PROPERTY.txt", " 2 Where the disposal counts as a disposal of a UK residential property interest only because of the second condition in paragraph 1 of Schedule B1 disposal of interest subsisting under a contract for an off-plan purchase, the land that is the subject of the contract concerned is treated for the purposes of this Schedule as consisting of, or as the case requires including, a dwelling throughout P\u2019s period of ownership of the UK residential property interest"], ["2014-treasury-dec-OLD_complete_v3.txt", " The UK RD regimes provide relief for expenditure on RD, including the cost of materials and other items, such as water, fuel and power used up or transformed in the RD activity"], ["2014-treasury-dec-10459.Consolidated_Fund.for_web.txt", "6 billion in 2012-13"], ["2014-treasury-dec-ANNUAL_TAX_ON_ENVELOPED_DWELLINGS_RELIEF_DECLARATION_RETURNS.txt", " At Budget 2013 the Government announced that the 2 million entry threshold will be lowered to 500,000"], ["2014-treasury-dec-elps_annex_final.txt", "8 denoting paragraph 10"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " The result of this is that the  RESOLUTION 87  FINANCE BILL 2014 CLAUSES 286  287  profits from that creditor relationship of a CFC cannot benefit from the partial or full exemption in Chapter 9 of Part 9A TIOPA"], ["2014-treasury-dec-PU1624_final__web_.txt", " Where this is not possible Treasury will consider proposals as they arise, but the strong presumption must be that any agreement on netting-off will not alter the level of funding agreed to in the last spending review"], ["2014-treasury-dec-Pension_flexibility.txt", " Subsection 6a of the clause amends secondary legislation and raises from 2,000 to 10,000 the maximum amount that may be made as authorised payments for a number of lump sums"], ["2014-treasury-dec-FRAB__120__07_-_Annex_C_-_FT_ARM_14-15.txt", " See also ARM paragraph 7"], ["2014-treasury-dec-36048_Cm_8774.txt", "1 Departments have concentrated on improving the ways in which they report cash flow to their boards and on methods to provide more detailed information"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", " The government is continuing to take action to improve financial management and spending control"], ["2014-treasury-dec-FRAB__119__08_-_Annex_G2_-_AGENCY_PINK_2013-14.txt", " Staff numbers and related costs Staff costs comprise  Permanently employed staff  Others  201X-1Y  201W-1X  000  000  Total  Total  Wages and salaries Social security costs Other pension costs Sub Total Less recoveries in respect of outward secondments Total net costs  NB The following text is written in the context of membership of the Principal Civil Service Pension Scheme"], ["2014-treasury-dec-staff_survey_2013.txt", " Overall, I have confidence in the decisions made by the Treasury's SCS B45"], ["2014-treasury-dec-government_financial_reporting_manual_201314.txt", " They should also follow the principles in this Manual and provide the additional disclosures required by the Manual for example, on notional costs and salary and pension entitlements where these go beyond the Companies Act 2006 or the SORP"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", "5 million are reviewed to identify whether they comprise of significant components with different useful lives"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " 20142328 are disregarded when calculating a person\u2019s earnings for the purposes of establishing liability for earnings-related national insurance contributions"], ["2014-treasury-dec-44369_Cm_8958_print_ready.txt", " The use of transformation funding to support collaborative projects underlines the Government\u2019s long held position that sharing services is one of the most effective ways to increase value for money and protect frontline services"], ["2014-treasury-dec-PU1616_OTS_employee_benefits_final_report.txt", " The general stance should be one of encouragement and facilitation to employers to move to payrolling, but without any suggestion of compulsion"], ["2014-treasury-dec-PU1624_final__web_.txt", " For larger cases, departments should consult the Treasury to ensure that they are treating the income in accordance with the National Accounts"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", " IFRS 9 is being introduced to replace IAS 39 Financial Instruments Recognition and Measurement"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " Paragraph 2 of Schedule A amends section 1 of TCGA 1992 to charge companies to capital gains tax CGT, and not corporation tax, to the extent that their gains are chargeable non-resident disposals of UK residential property interests"], ["2014-treasury-dec-FRAB__119__05_-_EPSAS_governance_consultation_paper.txt", " It is clear that these mechanisms must rely on high quality statistical information, produced on the basis of robust and harmonised accounting standards adapted to the European public sector"], ["2014-treasury-dec-scotland_analysis_fiscal_policy_and_sustainability_print.txt", " More detail on how UK revenues are apportioned geographically and the GDP projections used is given in Annex A"], ["2014-treasury-dec-main_supply_estimates_2014_2015_print.txt", " Where there is insufficient money in both the buyout fund and late payment fund the remaining costs will be met by DECC for England and Wales"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " Subsections 3and 4 sets out the conditions for the saving provision to apply"], ["2014-treasury-dec-spend04_sciencedoc_1_090704.txt", "5 billion over 2001-06 to support their human resource strategies"], ["2014-treasury-dec-elps_annex_final.txt", " The TERMC payment code is taken to denote a commutation on death payment"], ["2014-treasury-dec-AS2014_policy_costings_final.txt", " Historically, these fees were charged to tax as income however over the last few years Private Equity funds in particular have structured themselves in ways to avoid tax by enabling these fees to be charged to Capital Gains Tax CGT"], ["2014-treasury-dec-PESA_2014_-_print.txt", " As in previous years, this expenditure is therefore allocated on an in\u2019 basis  112\u2003\u2003 Public Expenditure Statistical Analyses 2014    Department for Culture, Media and Sport  while some NDPBs allocated the spending to the region where it took place, others used visitor survey data or other proxies to estimate regional allocations"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " If you have any questions about this change, or comments on the legislation, please contact Andrew Willis on 03000 579079 email andrew"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", "52 The Treasury\u2019s announcement that it will provide up to 40 billion of guarantees under the Scheme means that it will be material to the accounts in the future"], ["2014-treasury-dec-PESA_2014_-_print.txt", "8bn DECC resource AME liability"], ["2014-treasury-dec-10459.Consolidated_Fund.for_web.txt", " The Risk Groups give evidence to the Ministerial Board and its Sub-committee"], ["2014-treasury-dec-UK_Sovereign_Sukuk_PLC_Offering_Circular.txt", " Certificateholders should note that none of the Trustee, the Joint Lead Managers, HMT, DCLG or the Agents as defined below will have any responsibility for the performance by any intermediaries or their respective direct or indirect participants or accountholders of their respective obligations under the rules and procedures governing their operations"], ["2014-treasury-dec-banking_reform_impact_assessment_05072014.txt", " Ring-fencing is one element of a wider package of financial sector reforms introduced since the 2007-09 crisis, which also includes reform of the financial services regulatory system through the Financial Services Act 2012 tougher capital and liquidity standards set by the Basel III Accord implemented in the EU through the Capital Requirements Directive CRD 4 and Capital Requirements Regulation CRR and including capital surcharges for Globally Systemically Important Banks G-SIBs set by the international Financial Stability Board FSB and establishment of a resolution regime for banks and financial institutions, including through the EU Bank Recovery and Resolution Directive BRRD"], ["2014-treasury-dec-37630_Budget_2014_Web_Accessible.txt", " In the immediate aftermath of the financial crisis household consumption was constrained by the need to pay down debt"], ["2014-treasury-dec-44695_Accessible.txt", " Gocompare are the first comparison website to commit to launching a Midata current account tool, and intend to make the service available from 1 April 2015"], ["2014-treasury-dec-supplementary_estimates_and_new_estimates_2013_14_120214_correction.txt", " Licence fees and royalties, sales of publications, contributions by members of the public, insurance claims"], ["2014-treasury-dec-FEMR_Recommendations_on_additional_financial_benchmarks_to_be_brought_into_UK_regulatory_scope_logo.txt", " It put in place rules that set out requirements on firms to ensure the integrity of the submission process, gave the regulator power to supervise the conduct of firms and individuals involved in the process, and, critically, meant the regulator could take regulatory action against firms and individuals in relation to misconduct, including public censure and financial penalties"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " The clause allows HMRC to request information or documents that are reasonably required to enable HMRC to monitor the conduct notice"], ["2014-treasury-dec-FRAB__120__Minutes_of_meeting.txt", " This feedback has prompted the Treasury to consider from first principles its objectives in the use of discount rates in financial and other reporting to assess whether the current approach is fit for purpose, including whether the financial information reported can be made more useful for decision making"], ["2014-treasury-dec-FRAB__120__07_-_Annex_C_-_FT_ARM_14-15.txt", " Classification and measurement Financial assets are categorised as fair value through income and expenditure, loans and receivables or available-for-sale financial assets"], ["2014-treasury-dec-FRAB__119__08_-_2013-14_and_2014-15_FReM_and_illustrative_statements_including_Annexes_A_to_E.txt", " Rename first row of reconciliation to Total net expenditure reported for operating segments and add a corresponding reconciliation between Operating Segments and the SoFP"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_print.txt", " Gerard Lemos\u2019s term as Chairman ended on 26 September 2013 201314 FYE 75,000 and he has been replaced as chairman by Andy Briscoe"], ["2014-treasury-dec-main_supply_estimates_2014_2015_web.txt", " The Joint Procurement Agreement for the Single Auction Monitor JPA provides for Member States to indemnify the Commission should the Commission be required to compensate a third party or another Member State for damages which arise in connection with the JPA e"], ["2014-treasury-dec-PESA_2014_-_print.txt", " Spending aggregates consistent with PSNBex are used throughout this release"], ["2014-treasury-dec-44369_Cm_8958_print_ready.txt", " Additionally, the department has been working with the sector through the Highways Maintenance Efficiency Programme and other channels to highlight the importance of planned routine maintenance"], ["2014-treasury-dec-supplementary_estimates_and_new_estimates_2013_14_120214_correction.txt", "  18,000,000  -17,999,000  Total change in Resource AME Voted  18,000,000  -17,999,000  i"], ["2014-treasury-dec-FSCS_annual_report_2014_web.txt", "45  Pension increase rate where increase is based on CPI inflation capped at 3 p"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", " Other remote quantifiable contingent liabilities are not individually material to WGA"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", "37 The balance of deferred income at 31 March 2012 was some 9"], ["2014-treasury-dec-PU1616_OTS_employee_benefits_final_report.txt", " A lecturer who was based at one campus but went to the other site to give lectures say three times a week would be clear whether the second site was temporary\u2019 on this basis"], ["2014-treasury-dec-AS2014_policy_costings_final.txt", " Post-behavioural Exchequer impact m 2014-15  2015-16  2016-17  2017-18  2018-19  2019-20  0  -5  -5  -5  -5  -5  Exchequer impact  Areas of uncertainty The main uncertainties in the costing relate to the size of the tax base and the extent of the behavioural effect"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " New paragraph 81G provides the rules for closure of HMRC enquiries, the decision that may be included within an HMRC closure notice, the right of companies to apply to tribunals to direct that closure notices be given and the requirement on the tribunal to provide such a direction in certain circumstances"], ["2014-treasury-dec-DISCLOSURE_OF_TAX_AVOIDANCE_SCHEMES.txt", " Different reporting rules apply to schemes entered into by an employer where employees receive or expect to receive a tax advantage by reason of their employment"], ["2014-treasury-dec-main_supply_estimates_2014_2015_print.txt", " The following individuals are responsible for the expenditure within this Estimate Accounting Officer  Miss Una O'Brien  Executive Agency Accounting Officers Duncan Selbie Public Health England In accordance with Chapter 3 of Managing Public Money issued by the Treasury, the following individuals have been appointed as Accounting Officers of the department's ALBs"], ["2014-treasury-dec-supplementary_estimates_and_new_estimates_2013_14_120214_correction.txt", "  779  National Crime Agency  New Estimates, 2013-14  Part III Note K - Contingent Liabilities Nature of liability  Indemnities issued to third parties for the use of their facilities for firearms training, with the maximum exposure limited to 50m NCA had a small number of claims from employees, members of the public and suppliers that could result in compensation payments to be made on settlement"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_print.txt", " A summary of benefits received by executives is included in the remuneration table below"], ["2014-treasury-dec-PU1638_policy_costings_bud_2014_with_correction_slip.txt", "  Static costing The static costing is calculated by multiplying the tax base described above by the proportion of investment on which tax relief is currently claimed and the rate of the relief"], ["2014-treasury-dec-130731_Final_IA_-_SAR_for_PSSs_Signed.txt", " The potential economic cost of allowing FMIs to collapse means that they too may need taxpayer support should they run into trouble, if there is no way for them to fail safely"], ["2014-treasury-dec-PESA_2014_-_print.txt", " All Provider Trusts throughout the UK are in the central government sector"], ["2014-treasury-dec-Wales_Bill_-_Explanatory_Notes_-_Report_Stage_-_Welsh_Language_Version_10_6_14_pdf.txt", " Rhagwelir y bydd y trethi sydd i gymryd lle treth dir y dreth stamp a threth tirlenwi yn yr Alban yn cael eu cyflwyno yn Ebrill 2015, a disgwylir y bydd cyfradd dreth incwm yr Alban yn dechrau yn Ebrill 2016"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", " 108 Hedge instruments "], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", " There are however potential barriers in the postgraduate system that may be restricting the supply of these higher skills"], ["2014-treasury-dec-FEMR_Recommendations_on_additional_financial_benchmarks_to_be_brought_into_UK_regulatory_scope_logo.txt", " The new regime ensured that both the administrator and the panel of contributing banks were subject to full supervision by the FCA in respect of their LIBOR related activities"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", "87 As announced at Autumn Statement 2013, the government is reviewing the current fiscal policy framework"], ["2014-treasury-dec-FRAB_121_02_simplifying_and_streamlining_annual_report_and_accounts.txt", " There will, however, be a retention of mandatory reporting on areas related to staff numbers and pay within a redesigned remuneration and staffing section of the Accountability section of the ARA  Table 3 Changes to currently mandated reporting requirements  Accountability 13"], ["2014-treasury-dec-freedom_and_choice_in_pensions_print_210314.txt", "  The support provided by the State 2"], ["2014-treasury-dec-201409forecomp.txt", " It contains only a selection of forecasters, which is subject to review"], ["2014-treasury-dec-government_financial_reporting_manual_201314.txt", " 2 Objective of IAS 19 "], ["2014-treasury-dec-44695_Autumn_Statement__Print_ready_.txt", "2  Renminbi denominated bond    0"], ["2014-treasury-dec-PU1632_Sustainability_Reporting_Guidance.txt", " In order to retain consistency with the Greening Government Commitments, overseas operations are excluded from the reporting requirements"], ["2014-treasury-dec-201407forecomp_final.txt", "uk  019 0432 3771  Liverpool Macro Research  David Meenagh  Meenaghdcf"], ["2014-treasury-dec-PU1624_final__web_.txt", "25 In some cases capital income does no more than cover the costs of replacing the asset disposed of"], ["2014-treasury-dec-45502_Cm_8988_Accessible.txt", "  Target implementation date 2015"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_web.txt", " iiTrade payables - Trade payables are recognised initially at fair value and subsequently measured at amortised cost using the effective interest method"], ["2014-treasury-dec-Employment_Allowance__2_.txt", " This will depend on your package, but will most likely be a box you have to tick"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " However the hold notice does not need to specify a safeguarded amount if the deposit taker has already safeguarded 5,000 under a previously issued hold notice in respect of the same debt, within the last 30 days"], ["2014-treasury-dec-survivor-benefits-in-occupational-pension-schemes-annex-c.txt", "10  Where some schemes\u2019 technical provisions would increase and a scheme is in deficit, this would increase the deficit recovery contributions to be paid by the scheme sponsor"], ["2014-treasury-dec-39796_Cm_8847_Accessible.txt", " These alternatives will be maintained and developed further during 2014 and scrutinised by the NAO in their study planned for 2015"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", " In addition, the size and significance of FSCS and UKAR, together with the operations of the majority of the financial stability and wider economic support interventions, the majority of which are run by external parties on behalf of the Treasury means that the core department needs to manage a range of diverse partners to control the Group\u2019s finances"], ["2014-treasury-dec-Scotland_analysis__Fiscal_policy_and_sustainability.txt", "6 of GDP larger than the deficit assumed by NIESR, all else equal"], ["2014-treasury-dec-FRAB__119__08_-_Annex_G1_-_DEPARTMENT_YELLOW_2013-14.txt", "aa PFI and other Service Concession arrangements The National Accounts basis for recognising service concession arrangements is broadly similar to UK-GAAP, applying a riskbased test to determine the financial reporting"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", "9 Cyclically-adjusted surplus on current budget -60"], ["2014-treasury-dec-Scotland_analysis__Fiscal_policy_and_sustainability.txt", " Given these estimates, 1"], ["2014-treasury-dec-supplementary_estimates_and_new_estimates_2013_14_120214_correction.txt", "  6,362,000  Total change in Net Cash Requirement  6,362,000  481  Total  6,362,000  6,362,000  Office of Gas and Electricity Markets  Supplementary Estimates, 2013-14  Part I  Voted  Departmental Expenditure Limit Resource Capital  Total  6,362,000 -  -  6,362,000 -  -  -  -  6,362,000 -  -  6,362,000 -  Annually Managed Expenditure Resource Capital Total Net Budget Resource Capital  Non-Voted  Non-Budget Expenditure  -  Net cash requirement  6,362,000  Supplementary amounts required in the year ending 31 March 2014 for expenditure by Office of Gas and Electricity Markets on Departmental Expenditure Limit Expenditure arising from administrative and operational costs payments to other government departments co-operation with international regulators services to other government and energy related organisations administration of energy efficiency, offshore transmission and other environmental schemes regulation of and participation in the Smart Meter programme payments in relation to legal costs arising from regulatory duties adjustments to provisions depreciation and other non-cash items in DEL"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", " Property and Construction The provision of specialist advice relating to the design, planning and construction, tenure, holding and disposal strategies"], ["2014-treasury-dec-131217_Letter_and_annexes_from_Govt_Actuary_to_HMT_2.txt", " to direction 37b which is presumably not intended to establish the average employer contribution yield across all the different local fund employer contribution rates"], ["2014-treasury-dec-main_supply_estimates_2014_2015_print.txt", " Statutory special risk nuclear indemnity for operations at HM Naval Base Clyde under the nuclear Installation Act 1965  Unquantifiable  Non-Statutory Liabilities Charged To Resource Estimates 3"], ["2014-treasury-dec-Country_and_Regional_Analysis_November_2014_Combined.txt", " Health1 Medical services Health research Central and other health services Total health 8"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", " Provision for impairment of receivables should include 12"], ["2014-treasury-dec-36048_Cm_8774.txt", " 3 Committee of Public Accounts recommendation The Duchy would benefit from being brought into the present day to allow a female heir to the British Crown to bear the title Duke of Cornwall\u2019"], ["2014-treasury-dec-FRAB_121_07_IFRS_13.txt", " The Exposure Draft has been reviewed by a working group of representatives from each relevant authority in line with the Memorandum of Understanding between relevant authorities"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", "  12  Weighted average interest rate on conventional gilts"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " If you have any questions about these changes, or comments on the legislation please contact Jane Ewart on 03000 585790 email stamptaxes"], ["2014-treasury-dec-FRAB_121_03_mid_year_reporting_annex_PSU_report.txt", " The more appealing and easily digestible information is made to be, the more likely it is that committees will make use of it"], ["2014-treasury-dec-Landfill_tax_-_compliance.txt", "  Equalities impacts  This measure concerns the taxation of businesses and there will be no direct impact on individuals"], ["2014-treasury-dec-Treasury_minutes_print.txt", "  Recommendation implemented"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", " A separate segment must be reported only if it exceeds one of the quantitative thresholds 10 of revenue, profitloss or assets unless this would result in less than 75 of the body\u2019s revenue being included in reportable segments"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", "46 per kilogram and iv"], ["2014-treasury-dec-44369_Cm_8958_print_ready.txt", " Currently, the department has no plans to fund future waste projects by this means"], ["2014-treasury-dec-FRAB__120__07_-_Annex_C_-_FT_ARM_14-15.txt", " Reversals of other impairments\u2019 are treated as revaluation gains"], ["2014-treasury-dec-AS2014_policy_costings_final.txt", " While changes in this assumption do not appear in the Treasury\u2019s table of policy decisions, they can lead to substantial changes in the implied envelopes for current and capital spending in our forecast"], ["2014-treasury-dec-44695_Autumn_Statement__Print_ready_.txt", "5 million redevelopment of Gatwick Airport railway station, on the basis of a contribution of 30 million from Gatwick Airport and a 30 million contribution from Network Rail"], ["2014-treasury-dec-guidance_on_asset_valuation.txt", " Entities should start from the premise that it will not be"], ["2014-treasury-dec-FRAB__119__05_-_EPSAS_governance_survey.txt", " Here you can upload any files that you consider important to share with us in the context of this public consultation"], ["2014-treasury-dec-government_financial_reporting_manual_201314.txt", "6 Fines and penalties are recognised at the time that the fine or penalty is imposed and becomes receivable by the entity"], ["2014-treasury-dec-IFRS_16_Application_Guidance_December_2020.txt", " This is more likely to be the case with property assets"], ["2014-treasury-dec-10459.Consolidated_Fund.for_web.txt", "  Consolidated Fund Account 2013-14  Opinion on other matters In my opinion the information given in the Foreword for the financial year for which the financial statements are prepared is consistent with the financial statements"], ["2014-treasury-dec-elps_annex_final.txt", " For example, if the overall return for the year was 10"], ["2014-treasury-dec-FRAB__119__08_-_Annex_I4_-_MAGENTA_PENSION_SCHEME_2014-15.txt", " The administrative expenses associated with the operation of the Scheme are borne by name of entity and reported in the entity\u2019s financial statements"], ["2014-treasury-dec-2-local-welfare-provision-review-nov-2014.txt", " For PayPoint, the code to access a payment is texted to a customer\u2019s mobile phone, or where there is no mobile a letter is sent"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", "  RESOLUTION 42  FINANCE BILL 2014 CLAUSE 68 SCHEDULE 13  24"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " Section 689A then applies as if the employer had made an actual payment of that amount to a continental shelf worker, and as if subsection 4a were omitted"], ["2014-treasury-dec-36048_Cm_8774.txt", " The programme comprises three interrelated projects to improve rail infrastructure, to buy new trains, and to let the new franchise to operate the new services"], ["2014-treasury-dec-44695_Accessible.txt", " Gross lending to businesses increased by 19 in the 12 months to October 2014 against the previous 12-month period"], ["2014-treasury-dec-36048_Cm_8774.txt", "8 billion in bank 2"], ["2014-treasury-dec-Wales_Bill_-_Explanatory_Notes_-_Report_Stage_-_Final_10-6-14.txt", "  Section 122A2 and 3 allow the Secretary of State, by order and with the consent of HM Treasury, to revise the 500 million limit either upwards or downwards, but never below the initial 500 million"], ["2014-treasury-dec-OLD_complete_v3.txt", " Draft primary legislation is being published on 10 December 2014"], ["2014-treasury-dec-45502_Cm_8988_Accessible.txt", " His sign-off for all banking contracts protects against commercial balance leakage to the commercial sector"], ["2014-treasury-dec-PESA_2014_-_print.txt", "20 provide a sectoral breakdown of Tables 9"], ["2014-treasury-dec-39796_Cm_8847_Accessible.txt", " Recommendation The Household should make swift progress on updating its property maintenance plan, including an estimate of the cost of repairs needed to bring the estate back to target condition, and clear prioritisation of the work required"], ["2014-treasury-dec-freedom_and_choice_in_pensions_print_210314.txt", " Flexible drawdown is currently only available for people with very high retirement incomes"], ["2014-treasury-dec-131010_Letter_and_annexes_from_HMT_to_Govt_Actuary_2.txt", " 2 When using the projected unit methodology, benefits must be attributed to periods of service in accordance with the requirements of International Accounting Standard 19 Employee Benefits"], ["2014-treasury-dec-scotland_analysis_fiscal_policy_and_sustainability_print.txt", "10  Calculated based on UK-level data for mothers of children aged 0 to 3, from ONS 2013 Women in the labour market and ONS 2012 Measuring National Well-being Households and families 2012"], ["2014-treasury-dec-PU1616_OTS_employee_benefits_final_report.txt", " Only one of these, a hotel group, checked the 8,500 limit and they were probably mistaken in doing so as they had accommodation benefits in mind"], ["2014-treasury-dec-10460-001_National_Loans_Fund_Account.for_web.txt", " These are as follows iUnder the National Loans Act 1968 section 93, the NLF has a contingent liability to the Bank of England Issue Department in respect of that part of the assets backing the note issue that is not represented by government securities"], ["2014-treasury-dec-government_financial_reporting_manual_201314.txt", " 3 Interpretation of IAS 37 for the public sector context "], ["2014-treasury-dec-elps_annex_final.txt", " This payment is equal to the payment they would have received if they had been alive, pro-rated for the part of the payment period that they had been alive"], ["2014-treasury-dec-06._2013-14_MAGENTA_PENSION_SCHEME.txt", " Cash and cash equivalents 201X-1Y  201W-1X  000  000  201X-1Y  201W-1X  000  000  Balance at 1 April Net change in cash balances Balance at 31 March The following balances at 31 March were held at Government Banking Service Commercial banks and cash in hand Short term investments Balance at 31 March  15"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", " Where the economic characteristics and risks of the embedded derivative are not closely related to those of the host instrument, and where changes in value in the host instrument are not reflected in the SCNE, the embedded derivative is separated from the host and carried on the SoFP at fair value, with gains and losses on the embedded derivative being recognised in the SCNE"], ["2014-treasury-dec-ENFORCEMENT_BY_DEDUCTION_FROM_ACCOUNTS.txt", " However, section 128 of the Finance Act 2008 allows HMRC to seek Summary Warrants from the Sheriff, which allow a Sheriff\u2019s Officer to carry out diligence on our behalf"], ["2014-treasury-dec-Tackling_marketed_tax_avoidance.txt", " Paragraph 204 ensures that the accelerated payment does not become due and payable before the time that the tax liability on which it is based would ordinarily become due and payable"], ["2014-treasury-dec-FRAB__120__03_-_Accounting_for_Schools_and_Code_Addendum.txt", " It is possible that for a number of areas including non-current assets further application guidance will be needed"], ["2014-treasury-dec-44695_Autumn_Statement__Print_ready_.txt", "236 Change of use of 700MHz spectrum  Further details of the clearance process for high-value spectrum will be set out in 2015 ahead of a further auction of mobile broadband spectrum, subject to the development of delivery options by the Department for Culture, Media and Sport DCMS and Ofcom"], ["2014-treasury-dec-PU1719_HMT_Science_.txt", " These relationships have endured, even through times when political and economic relationships between our respective governments have been strained"], ["2014-treasury-dec-OOTLAR_19_March_2014__1_.txt", " These changes will have effect from a date to be appointed by secondary legislation"], ["2014-treasury-dec-Russia.txt", "Position Chairman of Bank Rossiya Other Information UK Sanctions List RefRUS0007 Date designated on UK Sanctions List 31122020 UK Statement of ReasonsMr Kovalchuk is a long-time acquaintance of President Putin"], ["2014-treasury-dec-IUK_Routemap_Case_Study_Crossrail.txt", "  \u00a0What  \u00a0capability  \u00a0and  \u00a0 capacity  \u00a0does  \u00a0it  \u00a0require  \u00a0and  \u00a0what  \u00a0form  \u00a0should  \u00a0it  \u00a0take  \u00a0   \u00a0 Assessing  \u00a0the  \u00a0Capability  \u00a0of  \u00a0the  \u00a0Sponsor  \u00a0Organisation  \u00a0in  \u00a0Practice  \u00a0 The  \u00a0degree  \u00a0of  \u00a0challenge  \u00a0attributed  \u00a0to  \u00a0the  \u00a0delivery  \u00a0environment  \u00a0in  \u00a0which  \u00a0many  \u00a0 large  \u00a0infrastructure  \u00a0programmes  \u00a0exist,  \u00a0requires  \u00a0consideration  \u00a0of  \u00a0the  \u00a0capability  \u00a0of  \u00a0 the  \u00a0Sponsor  \u00a0organisation"], ["2014-treasury-dec-44369_Cm_8958_accessible.txt", " It has also established the regulatory framework requiring suppliers to install the meters and to establish and fund a new central body whose role is to increase consumer awareness of the Programme and to promote long-term energy consumption behaviour change"], ["2014-treasury-dec-Public_Spending_Statistics_July_2014_consolidated_revised.txt", " The adjustment of this figure impacts on accounting adjustments in these tables"], ["2014-treasury-dec-FSCS_annual_report_2014_web.txt", " During the year commitment fees of nil 2013 8,000 2012 33,000 and administration fees of 9,000 2013 42,000 2012 144,000 were paid to HM Treasury"], ["2014-treasury-dec-44695_Accessible.txt", "33  HM Treasury calculation based on Economic and Fiscal Outlook\u2019, OBR, December 2014 Spending Review 2010\u2019, HM Treasury, October 2010"], ["2014-treasury-dec-FRAB__119__08_-_Annex_H_-_2014-15_FReM.txt", "31 In providing particulars of each provision, entities shall state 10  Where GBS is using Citi and Royal Bank of Scotland Group to provide the banking services, funds held in these accounts should not be classed as commercial bank balances"], ["2014-treasury-dec-130731_Final_IA_-_SAR_for_PSSs_Signed.txt", " One possible deadweight cost effect is if the SAR takes longer than a normal insolvency procedure"], ["2014-treasury-dec-Pension_Liberation_Policy_Pack__v2_0.txt", " Clause X and Schedule Y amend Finance Act 2004 FA2004 to tackle the growing threat of pension liberation and preserve pension savings"], ["2014-treasury-dec-Partnerships_Salaried_member_rules.txt", " It was also agreed that her profit share would largely be fixed for this period, even though it had been entirely variable up until 1 June 2014"], ["2014-treasury-dec-37630_Budget_2014_Web_Accessible.txt", "  Monetary activism Monetary policy 1"], ["2014-treasury-dec-PESA_2014_-_print.txt", " It excludes depreciation on assets used to produce goods and services for sale including the assets of public corporations and local authority housing"], ["2014-treasury-dec-FRAB__120__07_-_Annex_C_-_FT_ARM_14-15.txt", " All debtor and creditor balances relating to tax and social security should be included in the FTC forms, in accordance with the FTC completion instructions"], ["2014-treasury-dec-PU1624_final__web_.txt", " In the SR, departments agree a forward plan in respect of the SFPCs alongside but not in the normal SR process"], ["2014-treasury-dec-130731_Final_IA_-_SAR_for_PSSs_Signed.txt", " The Government does not believe that action is required at this stage for other types of financial market infrastructure e"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_web.txt", " In our Money Advice work, we spent 8"], ["2014-treasury-dec-FRAB__119__08_-_2013-14_and_2014-15_FReM_and_illustrative_statements_including_Annexes_A_to_E.txt", " The proposed changes to Chapter 8 of the FReM are set out at annex A"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", " Counterparties are assigned maximum limits in accordance with the ratings matrix, based on the lowest rating afforded to any part of the counterparty group"], ["2014-treasury-dec-Deduction_at_source_from_interest_paid_on_private_placements.txt", "  Detailed regulations made under this power will be developed in consultation with stakeholders following publication of the primary legislation"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", "5 billion paid by public corporations"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", "7 billion relates to the FSCS share of payments to depositors 2012-13 0"], ["2014-treasury-dec-freedom_and_choice_in_pensions_web_210314.txt", " The evidence suggests the market is not operating in the best interests of consumers"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", " provisions\u2019 expenditure crystallising in 2012-13 of 12"], ["2014-treasury-dec-Partnerships_Mixed_membership_partnerships__Alternative_investment_fund_managers__Transfer_of_assets___income_Streams_through_partnerships.txt", " If the restricted profits vest in the partner who originally allocated them to the partnership, this individual will be liable to income tax on those profits in the period of vesting, but the individual will be able to claim a tax credit corresponding to the tax paid by the partnership upfront"], ["2014-treasury-dec-FSR_Gov_Cx_June_2014.txt", " With this in mind, the FPC had concluded that prospects for household indebtedness were the greatest concern"], ["2014-treasury-dec-budget_2014_data_sources.txt", "19 Key changes to DEL since December, page 129"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", "  2  The loss is not allowable as a deduction from chargeable gains accruing in any earlier tax year"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", "  2  Condition A is that the benefit is not cash or a cash voucher within the meaning of section 75"], ["2014-treasury-dec-Wales_Bill_Command_Paper_-_English.txt", " Resources and risks are shared across the UK, which ensures that the Assembly is provided with stable levels of funding to deliver devolved public services"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", " The majority of Recoveries and recharges\u2019 are recoveries received by FSCS"], ["2014-treasury-dec-FSCS_annual_report_2014_print.txt", " Our legal team has also been liaising with the liquidators of ARM Asset Backed Securities SA to ensure that FSCS obtains the maximum recovery possible"], ["2014-treasury-dec-FRAB__120__08_-_Simplifying_and_Streamlining_Annual_Report_and_Accounts.txt", " Finally Financial Statements builds on the evidence gathered during the project that a set of accounts audited by the NAO remains important to users, but that the concept of materiality is poorly understood and inconsistently applied"], ["2014-treasury-dec-44695_Accessible.txt", "  Marketed avoidance schemes 2"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " Tax relief is not usually available for travel between an employee\u2019s home and a permanent workplace i"], ["2014-treasury-dec-Treasury_minutes_web.txt", "uk Where third party material has been identified, permission from the respective copyright holder must be sought"], ["2014-treasury-dec-EEA_Accounts_2013-14_-_print.txt", " The SLA outlines   benchmarks which specify the currency and asset composition of the reserves    limits to the Bank\u2019s discretion to take currency or interest rate positions relative to those benchmarks active management\u2019    the framework for controlling credit, market, liquidity and other risks    a target return for active management and    the programme for financing the reserves, covering the NLF\u2019s foreign currency borrowing and currency swaps out of sterling"], ["2014-treasury-dec-39796_Cm_8847_Print_Ready.txt", "  6 Committee of Public Accounts conclusion The mass distribution of free or subsidised bed nets suppresses local commercial markets Recommendation The Department should develop its programmes to avoid suppressing local commercial markets for paid-for bed nets, through targeting its free distributions on those who would not otherwise pay for bed nets"], ["2014-treasury-dec-37630_Budget_2014_Web_Accessible.txt", " The size of past recessions and their impact on public sector borrowing have varied over time"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", " The face value of loans was reduced by 1"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_print.txt", " Our partnership with the Improvement Service  which supports local service providers in Scotland  has also been highly effective"], ["2014-treasury-dec-PU1632_Sustainability_Reporting_Guidance.txt", "14 When considering the use of embedded water, organisations should analyse both the levels of water used by suppliers and the source of water used by suppliers"], ["2014-treasury-dec-Public_Service_Pensions_Valuations_and_Employer_Cost_Cap_Directions_2014_archived_version.txt", "5 during the calendar year ending on 31st March 2017 f 3 during the calendar year ending on 31st March 2018 g 3 during the calendar year ending on 31st March 2019 and h 4"], ["2014-treasury-dec-OOTLAR_19_March_2014__1_.txt", " Most of these vehicles are assumed to be cars or vans giving annual savings in 2014-15 of 145 or 230 depending on engine size"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", "1billion 2011-12 0"], ["2014-treasury-dec-OOTLAR_19_March_2014__1_.txt", "05  1 March  30 April 2011  0"], ["2014-treasury-dec-Venture_Capital_Schemes.txt", " At the same time, the qualifying activities under SITR will be amended to allow activities for which a Feed in Tariff FIT subsidy is receivable"], ["2014-treasury-dec-Cm_8869_Scotland_Analysis.txt", " If one part of the UK faces a challenge  from a fall in tax revenues, pressure on public spending or a temporary increase in unemployment  the impact and the cost of dealing with it is shared across all parts of the UK"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", " These included loans to banks, guarantees and contingent liabilities see Notes 22, 32 and 33"], ["2014-treasury-dec-supplementary_estimates_and_new_estimates_2013_14_120214_correction.txt", " Section G1G2 An increase in income offset by expenditure within the administration budget within Hosted Functions  1,250,000  -1,250,000  li"], ["2014-treasury-dec-Landfill_tax_-_compliance.txt", " The Government responded by setting up a government-industry working group to consider the issues and develop proposals"], ["2014-treasury-dec-AS2014_data_sources_final.txt", " Based on this information changes in individuals\u2019 income tax and National Insurance contributions NICs liabilities can be calculated"], ["2014-treasury-dec-Treasury_minutes_print.txt", " The department hopes that local authorities will respond favourably, but of course not all are positive about the free schools programme"], ["2014-treasury-dec-Tackling_marketed_tax_avoidance.txt", "4  This document sets out what HMRC is doing to accelerate resolution of these cases, along with the Government\u2019s legislative proposals to support further acceleration"], ["2014-treasury-dec-oil_and_gas_fiscal_review_call_for_evidence.txt", " How do the economics of incremental investments differ from other developments and does that justify a different tax treatment How effective has the brownfield allowance been in supporting incremental investment  19  A  Working groups  A"], ["2014-treasury-dec-Tackling_marketed_tax_avoidance.txt", " This consultation sets out our next steps to tackle another specific problem in the system that we inherited disputed tax"], ["2014-treasury-dec-Efficiency_and_reform_in_the_next_Parliament.txt", " In 2012-13 expenditure on goods and services in the wider public sector was estimated at 84 billion, 23 and the Service will augment existing efforts in this sector to aggregate spend to build greater economies of scale, and support with renegotiating complex contracts to unlock savings"], ["2014-treasury-dec-SDPR_Update_September_2014___published_as_Clarifications_.txt", "0  31122000  01-Jan-01  30-Jun-01  12-Nov-01  31-Mar-02  0"], ["2014-treasury-dec-Cm_8869_Scotland_Analysis.txt", " Rt Hon Ed Balls MP, Shadow Chancellor, February 2014  23736 Scotland Analysis 6th"], ["2014-treasury-dec-FRAB__119__08_-_Annex_G4_-_MAGENTA_PENSION_SCHEME_2013-14.txt", " In addition, the financial statements must be prepared so as to ensure that the contributions payable to the Scheme during the year have been paid in accordance with the Scheme rules and the recommendations of the Actuary"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_web.txt", " Support Services costs were 3"], ["2014-treasury-dec-Public_Spending_Statistics_July_2014_consolidated_revised.txt", " It also includes income from the recovery of secondee costs and payments for contract and agency staff that were formerly treated as procurement expenditure"], ["2014-treasury-dec-44369_Cm_8958_accessible.txt", " To help fire and rescue authorities realise these savings, the Government has provided 75 million to support transformational change and deliver longerterm efficiencies for fire authorities in 2015-16"], ["2014-treasury-dec-main_supply_estimates_2014_2015_print.txt", "  622  Security and Intelligence Agencies  Main Estimates, 2014-15  Part III Note D - Explanation of Accounting Officer responsibilities The Accounting Officer prepares resource accounts for each financial year"], ["2014-treasury-dec-OOTLAR_19_March_2014__1_.txt", " No other significant economic impacts are expected"], ["2014-treasury-dec-FRAB__120__07_-_Annex_C_-_FT_ARM_14-15.txt", " Where inconsistencies exist, NHS foundation trusts are required to include an explanatory note on any changes in the basis of calculation"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", " Not relevant for all types of entity"], ["2014-treasury-dec-PU1624_final__web_.txt", "9 Departments need to make assumptions about future expected disposals and acquisitions of fixed assets and movements in the value of fixed assets held, to be able to budget for the resource consequences depreciation, maintenance and impairments of holding these items"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", "241 Economic Regulators Study  In concluding the Economic Regulators Study, the government welcomes the creation of the UK Regulators\u2019 Network UKRN"], ["2014-treasury-dec-supplementary_estimates_and_new_estimates_2013_14_120214_correction.txt", "  86  Supplementary Estimates, 2013-14  Office for Standards in Education, Children\u2019s Services and Skills  Part III Note D - Explanation of Accounting Officer responsibilities The Accounting Officer prepares resource accounts for each financial year"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", "6 billion and gross liabilities of 44"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", "indd 110  18032014 2254  Table D"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", " The government\u2019s increases to the personal allowance since 2010 have been worth 646 to a typical higher rate taxpayer in cash terms, and 805 to a typical basic rate taxpayer"], ["2014-treasury-dec-45502_Cm_8988_Print.txt", "1  The Government agrees with the Committee\u2019s recommendation"], ["2014-treasury-dec-PESA_2014_-_print.txt", "6 Central government support for local government expenditure is provided in two main forms capital and current grants and the redistribution of non-domestic rate payments"], ["2014-treasury-dec-Public_Spending_Statistics_July_2014_consolidated_revised.txt", "  Local government capital expenditure on transport increased to 4"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", " They are not subject to depreciation"], ["2014-treasury-dec-44695_Autumn_Statement__Print_ready_.txt", " From 3 December 2014 it will apply to all decorations and medals awarded to the armed services or emergency services personnel, and to awards made by the Crown for achievements and service in public life"], ["2014-treasury-dec-45502_Cm_8988_Print.txt", " For example   HMRC has refreshed their Payments Strategy and are making significant progress on their Digital Strategy journey"], ["2014-treasury-dec-Russia.txt", " Currently First Deputy Chairperson of the Committee for International Affairs, member of the Commission on the investigation on foreign interference in the internal affairs of the Russian Federation, member of the Committee for Security and countering corruption of the State Duma of the Russian Federation"], ["2014-treasury-dec-45502_Cm_8988_Print.txt", "2 The Home Office Technology Strategy sets out how the department will address key challenges relating to the standardisation of technology, the reduction of the department\u2019s reliance on legacy systems, and the reduction of costs"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " This amendment ensures that no class 1A liability arises in respect of lower paid ministers of religion"], ["2014-treasury-dec-FSCS_annual_report_2014_print.txt", "   February FSCS Plan and Budget includes an indicative levy of 311m in 201314 with a lower volume of claims in, although PPI claims continue"], ["2014-treasury-dec-Treasury_minutes_web.txt", " This is the Government response to the Committees report"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", "  308  FINANCE BILL 2015  EXPLANATORY NOTE  EXCISE DUTY ON TOBACCO ANTI-FORESTALLING RESTRICTIONS  SUMMARY 1"], ["2014-treasury-dec-main_supply_estimates_2014_2015_print.txt", "  993  250 to 750  NON STATUTORY The Department has around 230 cases managed by Treasury Solicitors with associated potential adverse costs"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", "36 tCO2e  25  -66  Actual  485 t  25  -70  146 t  14,738m  -  -22  11,465 m  1462"], ["2014-treasury-dec-Russia.txt", " Phone number 7 3652 66-70-00, 7 3652 66-78-00 Listed on 12052014 Last Updated 31122020 Group ID 12979"], ["2014-treasury-dec-Wales_Bill_-_Explanatory_Notes_-_Report_Stage_-_Final_10-6-14.txt", "  Law Commission proposals are defined as any proposal or recommendation for the reform of the law that has been published in a report by the Law Commission"], ["2014-treasury-dec-supplementary_estimates_and_new_estimates_2013_14_120214_correction.txt", " The Trust intends to defend these actions and legal advice is that the probability of success is in excess of 60 but should the Trust be unsuccessful the costs could be in the region of 70k"], ["2014-treasury-dec-main_supply_estimates_2014_2015_web.txt", "  empower the public to hold the police to account for their role in cutting crime free up the police to fight crime more effectively and efficiently create a more integrated Criminal Justice System secure our borders and reduce immigration protect people\u2019s freedoms and civil liberties protect our citizens from terrorism build a fairer and more equal society  The Estimate includes provision for the Home Office's executive agencies and non-departmental public bodies, as well as provision for business support services facilitating the delivery of the strategic priorities"], ["2014-treasury-dec-main_supply_estimates_2014_2015_web.txt", " In the event of Remploy Limited implementing proposals for its liquidation, previously approved by the Secretary of State, the Secretary of State has agreed to pay Remploy Limited a sum equal to excess of its debts over its assets"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", " The Committee does not incur expenditure"], ["2014-treasury-dec-OLD_complete_v3.txt", "  Background to the measure This measure was announced at Autumn Statement 2013"], ["2014-treasury-dec-RELEVANT_HIGH_VALUE_DISPOSALS_GAINS_AND_LOSSES.txt", "  7  For the italic heading before paragraph 2 substitute Assets held on 5 April 2013, 5 April 2015 or 5 April 2016 no paragraph 5 election  8  For paragraph 2 substitute 2  1 In Cases 1 to 3 below a paragraph 3 applies for the purposes of computing the gain or loss accruing to P which is ATED-related, and b paragraph 4 applies for the purposes of computing the gain or loss accruing to P which is not ATED-related"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_web.txt", " Under company law the Directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the Company for that period"], ["2014-treasury-dec-Public_Spending_Statistics_July_2014_consolidated_revised.txt", " Recreation, culture and religion 10"], ["2014-treasury-dec-PESA_2014_-_print.txt", " Procurement of goods and services by one public sector body from another are included in this table"], ["2014-treasury-dec-RELEVANT_HIGH_VALUE_DISPOSALS_GAINS_AND_LOSSES.txt", " Paragraph 4 amends section 2D TCGA 1992 to reduce the threshold amount from 1 million to 500,000"], ["2014-treasury-dec-OLD_complete_v3.txt", " The charge will gradually increase each year from 2015-16 to 201920"], ["2014-treasury-dec-Fuel_duty_-_aqua_methanol.txt", "Amendment Regulations 2015, provide for the administration and collection of excise duty charged on aqua methanol"], ["2014-treasury-dec-supplementary_estimates_and_new_estimates_2013_14_120214_correction.txt", " An overspend against the euro allocation is not expected but should it arise, it would have to be funded by the Department"], ["2014-treasury-dec-PU1624_final__web_.txt", "  Appendix 4 to chapter 1 Criteria for AME treatment of levyfunded bodies 1"], ["2014-treasury-dec-36048_Cm_8774.txt", "00   Foundation Trusts  1,945"], ["2014-treasury-dec-FRAB__120__Minutes_of_meeting.txt", " The Chairman indicated that this was also the case in the private sector"], ["2014-treasury-dec-45502_Cm_8988_Accessible.txt", "  16  Recommendation 5b The centre should, in its financial management review implementation plan, set out detail of the concrete actions the Treasury is taking to strengthen the finance function across government, through providing central expertise and helping departments improve their financial capability"], ["2014-treasury-dec-off-payroll_review.txt", " Monitor will review these disclosures, once the accounts have been published, and if no general improvement is observed will consider what further action might be taken to ensure foundation trusts recognise the importance of implementing the Treasury recommendations"], ["2014-treasury-dec-37630_Budget_2014_Web_Accessible.txt", " Labour Market Statistics\u2019, ONS, February 2014"], ["2014-treasury-dec-FRAB__120__07_-_Annex_C_-_FT_ARM_14-15.txt", "  103c Sch 7  Actions taken in the financial year to provide employees systematically with information on matters of concern to them as employees"], ["2014-treasury-dec-45502_Cm_8988_Accessible.txt", " Background resources  NAO report Child maintenance 2012 scheme early progress - Session 2014-2015 HC 173  PAC report Child maintenance 2012 scheme early progress - Session 2014-2015 HC 455 1 Committee of Public Accounts conclusion The good practice evident in the way the department designed and introduced the first phase of the 2012 scheme reflected lessons learned from previous programmes"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", " However, direct expenditure monies incurred in the direct delivery of the government\u2019s policies increased by 18 billion in 2012-13 to 666 billion, mainly due to increases in purchase of goods and services and provision expense"], ["2014-treasury-dec-FRAB_121_07_IFRS_13_annex_exposure_draft_of_proposed_amendments_to_FReM.txt", " Public sector entities hold most classes of assets to deliver public services, rather than to realise future cash flows"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " The amendment provides for the inclusion of same day additions and the exclusion of property that has never become relevant property for the purpose of calculating this charge"], ["2014-treasury-dec-131010_Letter_and_annexes_from_HMT_to_Govt_Actuary_2.txt", "5 of the summary of responses to the Government\u2019s consultation on the SCAPE discount rate published in April 2011"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " Bank levy is treated as if it is corporation tax, and the relevant entity or, in the case of a banking group, the the responsible member see paragraph 54, Schedule 19 is required to  FINANCE BILL 2014 CLAUSE 112  both make a return of the bank levy as part of its company tax return and to pay the bank levy"], ["2014-treasury-dec-37630_Budget_2014_Web_Accessible.txt", "5 of the historical cost of the asset subject to the lease, increased from the 6"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", "  Staff numbers and costs  An analysis of staff costs and staff numbers are provided below"], ["2014-treasury-dec-EU_finances_2014_final.txt", " This publication is available at www"], ["2014-treasury-dec-FRAB__120__04_-_Discount_rates.txt", " GAAP is currently taken to be International Financial Reporting Standards"], ["2014-treasury-dec-Wales_Bill_-_Impact_Assessment_-_Report_Stage_-_Final_10_6_14_pdf.txt", " Description of options considered including do nothing This Bill gives the Assembly full control over whetherhow to tax land and building transactions in Wales"], ["2014-treasury-dec-39796_Cm_8847_Accessible.txt", " It should do so in countries where competent private sector vendors exist, to seize the unquestionable benefits this would bring"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " If the taxable person has a  Commission Implementing Regulation EU No 8152012"], ["2014-treasury-dec-glasgow_commonwealth_games.txt", " This exemption only applies where the competitor holds a Glasgow 2014 accreditation card in the athletes\u2019 category which has been issued by Glasgow 2014 Ltd and where the activities take place within the games period"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " 3 In this paragraph, arrangements includes any agreement, understanding, scheme, transaction or series of transactions whether or not legally enforceable"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " This change has been introduced to prevent the avoidance of employment taxes by UK agency engaging UK workers via non-UK agencies and intermediaries facilitating false self-employment"], ["2014-treasury-dec-elps_annex_final.txt", "  Payment of losses 221"], ["2014-treasury-dec-Partnerships_Mixed_membership_partnerships__Alternative_investment_fund_managers__Transfer_of_assets___income_Streams_through_partnerships.txt", "  Where there is a disposal of an asset or income stream through or by a partnership and a main purpose is to secure an income tax or corporation tax advantage, the rules will impose a charge to tax on income on the person making the disposal"], ["2014-treasury-dec-36048_Cm_8774.txt", "  Resources    NAO report Universal Credit early progress - Session 2013-14 HC 621 PAC report Universal Credit early progress - Session 2013-14 HC 619  Government response to the Committee 2 Committee of Public Accounts recommendation The department should ensure that new governance arrangements provide robust oversight of progress and that these arrangements are agreed by the Major Projects Authority"], ["2014-treasury-dec-44695_Accessible.txt", "5 billion reflecting the  government\u2019s announcement on 3 December 2014 that it will redeem 3 War Loan in March 2015 and its previous decision to redeem 4 Consolidated Loan on 1 February 2015   an upward revision to financing for the reserves of 6"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", " The main principle contained in the NHS Foundation Trust Code of Governance is that Levels of remuneration should be sufficient to attract, retain and motivate directors of the quality and with the skills and experience required to lead the NHS Foundation Trust successfully, but an NHS Foundation Trust should avoid paying more than is necessary for this purpose"], ["2014-treasury-dec-140220_Letter_and_annexes_from_HMT_to_Govt_Actuary_3.txt", " The Judicature Northern Ireland Act 1978 8"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " The effect will be to remove the savings income of many lower income savers from liability to tax from 2015-16"], ["2014-treasury-dec-main_supply_estimates_2014_2015_print.txt", " Order 2008 requires HM Treasury to give a guarantee or to make other arrangements for the purposes of securing the assets of the remaining section of the Bradford  Bingley Pension Scheme are sufficient to meet its liabilities"], ["2014-treasury-dec-Public_Spending_Statistics_July_2014_consolidated_revised.txt", " General public services of which public and common services of which international services 2"], ["2014-treasury-dec-main_supply_estimates_2014_2015_print.txt", "  Income arising from Court fees and receipts Contributions from the devolved government and court services in England  Wales, Scotland, and Northern Ireland Contributions from the Ministry of Justice to cover support provided to the Judicial Committee of the Privy Council Receipts of VAT refunds on contracted out services and receipts from Wider Market Initiatives Receipts in relation to data protection inquiries recovery of staff costs for staff on loan or seconded to outside bodies, payments for informationand publications, private telephone calls, vending machines, telex, postal and bank charge recoveries, receipts from shop sales, and any other miscellaneous income"], ["2014-treasury-dec-Personal_Allowance_for_2015-16.txt", " The higher rate threshold\u2019 for 2015-16 will also be increased to 42,385"], ["2014-treasury-dec-Cm_8869_Scotland_Analysis.txt", " Independence would remove Scotland from the UK, and devolution would stop"], ["2014-treasury-dec-STRENGTHENING_PENALTIES_FOR_OFFSHORE_NON_COMPLIANCE.txt", " 2 Where the liability to tax which would have been shown in the return is a liability to income tax, the applicable condition is satisfied if the income on or by reference to which the tax is charged, or any part of the income a is received in a territory outside the UK, or b is transferred before the relevant date to a territory outside the UK"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " The amendments made by paragraph 13 are closely connected with the amendments made by paragraph 14"], ["2014-treasury-dec-44695_Autumn_Statement__Print_ready_.txt", " 5 offshore wind projects have recently been awarded early Contracts for Difference, which received State Aid approval in July 2014"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", " A closing body will have to prepare an ARA as the successor body will only bring its own transactions in the year to account from the date of transfer  47  Department of Health  Draft NHS Manual for Accounts 2014-15  of functions"], ["2014-treasury-dec-20140310_bailin_section48p_order_CONSULTATION_DRAFT_FINAL_FINAL__2_.txt", " 1 the Act, as amended by the Financial Services Banking Reform Act 2013 c"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", " In the event of a mid-year closedown, the closing body will prepare closing SOFPs for the year showing zero entries"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_print.txt", " Here the role of our partners is especially vital  we do not provide these services directly and we depend on our partners across the UK to deliver the high standard of service people need"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", " 53 IFRS 8 Operating Segments "], ["2014-treasury-dec-Diverted_Profits_Tax.txt", " Subsection 3 cross-refers to Clause 4 in relation to the application of the section to a non-UK resident company that has a permanent establishment in the UK"], ["2014-treasury-dec-37630_Budget_2014_Web_Accessible.txt", " Finance Bill 2014 32 2"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", "45 Based on the estimates I do have, the omissions are material to the WGA"], ["2014-treasury-dec-44695_Autumn_Statement__Print_ready_.txt", "  Note Table is on accruals basis in line with national accounts definitions"], ["2014-treasury-dec-Pension_flexibility.txt", " The proposal to increase the capped drawdown limit is not likely to impact on groups with protected characteristics"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_print.txt", " No further geographical analysis is presented"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " The threshold conditions are described in the related Schedule"], ["2014-treasury-dec-MCD_draft_regulations.txt", " b Section 226 is amended by paragraph 1 of Schedule 11 to the Financial Services Act 2012 and by S"], ["2014-treasury-dec-budget_2014_data_sources.txt", "6, page 87  Paragraph 1"], ["2014-treasury-dec-Lump_sums_provided_under_armed_forces_early_departure_scheme.txt", "  OFFICIAL - SENSITIVE  "], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", "6 In its Departmental Business Plan, the Treasury has committed to   assess and manage environmental, social and economic impacts and opportunities in its policy development and decision making    deliver the actions in the business plan to increase environmental sustainability, including by increasing the proportion of revenue accounted for by environmental taxes    implement the department\u2019s plan to deliver on the Greening Government Commitments    procure from small businesses with the aspiration that 25 of contracts should be awarded to SMEs  A"], ["2014-treasury-dec-FSCS_annual_report_2014_print.txt", "  Support from the industry Industry commitment in raising awareness of FSCS is essential and we are encouraged by the leadership and the various activities the industry has delivered"], ["2014-treasury-dec-OLD_complete_v3.txt", " For the very few companies with no knowledge of any of the creative industry tax reliefs there may be one-off costs associated with familiarisation with new legislation, processes and requirements"], ["2014-treasury-dec-Fuel_duty_-_aqua_methanol.txt", " These Regulations amend the principal Regulations, and the Regulations referred to in paragraph 2"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " Subsection 1 of new section 863B details the times at which condition A needs to be considered"], ["2014-treasury-dec-44695_Autumn_Statement__Print_ready_.txt", " It is fair that those who can afford to buy the most expensive homes contribute the most, to help those lower down the market with the costs of moving up"], ["2014-treasury-dec-Venture_Capital_Schemes.txt", "  4  Consultation draft Part 3  Part 6 of ITA 2007 excluded activities from 6 April 2015  Subsidised energy-related activities anaerobic digestion and hydroelectric power 8  1 In section 309A a in subsection 5, omit , B or C exceptions for generation involving anaerobic digestion and hydroelectric power, b omit subsections 7 and 8, and c in subsection 9, omit the definition of anaerobic digestion"], ["2014-treasury-dec-2-local-welfare-provision-review-nov-2014.txt", " 8 4 How local authorities have supported people and how they chose who to help 11 5 How local authorities have aligned the funding with existing services "], ["2014-treasury-dec-Public_Spending_Statistics_July_2014_consolidated_revised.txt", " Total education  57  Public Spending Statistics July 2014  Table 5"], ["2014-treasury-dec-main_supply_estimates_2014_2015_print.txt", " Membership of the scheme is open to most employees in the NHS and for doctors and dentists in general practice and the benefits include pension and lump sum on retirement, payments to widows, widowers and dependants of participants who die in service or retirement"], ["2014-treasury-dec-Trial_of_the_Pyx_Verdict_2014.txt", "6 and point seven below 0"], ["2014-treasury-dec-survivor-benefits-in-occupational-pension-schemes-annex-b.txt", "                Armed Forces Pension Scheme 1975 Firefighters\u2019 Pension Scheme 1992 Firefighters\u2019 Pension Scheme 1992 Wales Firefighters\u2019 Pension Scheme 1992 Scotland Local Government Pension Scheme Local Government Pension Scheme Scotland NHS Pension Scheme 1995 Section NHS Pension Scheme 1995 Section Scotland PCSPS Classic PCSPS Classic plus Police Pension Scheme 1987 Police Pension Scheme Scotland Teachers\u2019 Pension Scheme NPA 60 Teachers\u2019 Pension Scheme Scotland NPA 60  Other public service schemes An estimate should also be made of the costs to other public service schemes, not listed below, but included in the Whole of Government Accounts e"], ["2014-treasury-dec-DEFERRED_ENTREPRENEURS_RELIEF_ON_INVESTED_GAINS.txt", " At the moment a chargeable gain which is deferred either under the enterprise investment scheme EIS or under social investment tax relief SITR cannot also be the subject of a claim to ER"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", "  FINANCE BILL 2014 CLAUSES 227-276 SCHEDULES 30-32  EXPLANATORY NOTE  CLAUSES 227-276 PROMOTERS OF TAX AVOIDANCE SCHEMES  SUMMARY 1"], ["2014-treasury-dec-PU1719_HMT_Science_.txt", "15 The impact of this support on business innovation is positive"], ["2014-treasury-dec-FRAB__120__07_-_Annex_C_-_FT_ARM_14-15.txt", " All entities covered by the requirements of this manual shall prepare an annual governance statement"], ["2014-treasury-dec-37630_Budget_2014_Web_Accessible.txt", " Reinhart and Sbrancia suggest that a combination of financial repression and inflation played an important role in the much more rapid liquidation of the debt overhang of World War II"], ["2014-treasury-dec-FRAB__119__08_-_Annex_H_-_2014-15_FReM.txt", " The nominal rate can be calculated using inflation rates given in the  52  FINANCIAL REPORTING MANUAL 2014-15  table 16 of the Treasurys Pocket Data Bank"], ["2014-treasury-dec-Modernising_the_taxation_of_corporate_debt_and_derivative_contracts.txt", " 38  39  In section 433 transfer of loan relationship at notional carrying value, in subsection 3 a omit paragraph a and the and immediately following it, and b in paragraph b, for its carrying value in substitute its taxadjusted carrying value based on"], ["2014-treasury-dec-PU1624_final__web_.txt", " However, closer controls e"], ["2014-treasury-dec-elps_main_doc_final.txt", " before June 2012, a letter and statement will be sent, followed by a payment in year one for those policyholders receiving a payment in year two or three i"], ["2014-treasury-dec-141010_Consultation_on_how_LWP_should_be_funded_in_15-16.txt", " Individual responses will not be acknowledged unless specifically requested"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", " This involved examining the evidence to support the recoverability of the loans, the assumptions made by management and the expected timing of cash flows"], ["2014-treasury-dec-IAS_37_and_Grantor_Accounting_Application_Guidance.txt", "3  It should be noted that grantors have been accounting for grant liabilities under IFRS since its adoption in the public sector"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " An election will have effect in subsequent tax years unless it is withdrawn"], ["2014-treasury-dec-140220_Letter_and_annexes_from_HMT_to_Govt_Actuary_3.txt", "1 When calculating the valuation results, the scheme actuary should use the relevant rate of increase awarded by order to official pensions within the meaning of the Pensions Increase Act 1971a where those official pensions have been so increased by order"], ["2014-treasury-dec-VED_-_extension_of_old_vehicles_exemption.txt", " This subsection also provides a transitional provision so that a nil licence does not need to be in force on 1 April 2016 for a vehicle constructed before 1 January 1976 if there is a vehicle licence already in force in respect of that vehicle"], ["2014-treasury-dec-IUK_Routemap_Case_Study_Crossrail.txt", "  \u00a0   \u00a0 In  \u00a0doing  \u00a0so,  \u00a0it  \u00a0was  \u00a0recognised  \u00a0that  \u00a0this  \u00a0would  \u00a0improve  \u00a0the  \u00a0management  \u00a0of  \u00a0both  \u00a0 the  \u00a0internal  \u00a0and  \u00a0external  \u00a0interfaces  \u00a0through  \u00a0the  \u00a0complete  \u00a0alignment  \u00a0of  \u00a0the  \u00a0Client,  \u00a0 Programme  \u00a0Partner  \u00a0and  \u00a0Delivery  \u00a0Partner  \u00a0objectives"], ["2014-treasury-dec-Partnerships_Salaried_member_rules.txt", " Member D is paid on a piece work basis the more cars washed, the more he receives"], ["2014-treasury-dec-45502_Cm_8988_Accessible.txt", " There are balances totalling 1"], ["2014-treasury-dec-EU_finances_2014_final.txt", " a final calculation of the rebate in respect of 2013 will take place in 2017"], ["2014-treasury-dec-frem_hutton_review_fairpay_additional_guidance_update_2012-13.txt", " To maintain consistency across departments, Public Expenditure Systems PES guidance will be issued, requiring additional narrative to explain the basis of the calculation, as appropriate, and to provide a context for users, such as where contractors and agency staff have a significant impact on the calculation"], ["2014-treasury-dec-Russia.txt", " Organisation Name ZAO INTERAVTOMATIKA IA a"], ["2014-treasury-dec-PU1632_Sustainability_Reporting_Guidance.txt", " All conversion factors are now based on a single average factor for a particular year"], ["2014-treasury-dec-10459.Consolidated_Fund.for_web.txt", "5 billion is being provided by the EFSM and by Portugal in May 2011 as part of a three year international financial assistance programme of which 26 billion was to be provided through the EFSM"], ["2014-treasury-dec-140808_Housing_Zones_Prospectus.txt", " This includes, but is not limited to, the provision of appropriate financial accounts and evidence of any funding lines available to the private sector development partner"], ["2014-treasury-dec-PU1719_HMT_Science_.txt", " In 2011-12 universities contributed 3"], ["2014-treasury-dec-FSCS_annual_report_2014_print.txt", " Of the remaining 10 per cent, no claims should be older than 12 months unless exceptional circumstances apply"], ["2014-treasury-dec-elps_annex_final.txt", "  Policies commencing prior to 1994 with the policy data showing no premium record but with a positive total premiums paid 167"], ["2014-treasury-dec-04._2013-14_AGENCY_PINK.txt", " Employer contributions are age-related and range from 0"], ["2014-treasury-dec-Wales_Bill_-_Impact_Assessment_-_Report_Stage_-_Welsh_Language_Version_10_6_14_pdf.txt", " Costau allweddol eraill heb werth ariannol o ran y 'prif grwpiau yr effeithir arnynt\u2019 Mae eistedd mewn dwy ddeddfwrfa yr un pryd yn gallu creu perthynas fwy clos rhwng y ddwy ddeddfwrfa a fyddai\u2019n cael ei golli petai gwaharddiad ar ymgeisio deuol"], ["2014-treasury-dec-survivor-benefits-in-occupational-pension-schemes.txt", " The Department used data from the ONS and the Occupational Pension Scheme Survey to estimate the proportion of not contracted-out defined benefit members that may have a civil partner"], ["2014-treasury-dec-EEA_Accounts_2013-14_-_print.txt", " By swapping those fixed interest receipts for floating interest receipts in the same currency, the EEA acquires an income stream that matches its interest payment liability on the currency swap and thus minimises interest rate exposure"], ["2014-treasury-dec-FRAB__119__08_-_2013-14_and_2014-15_FReM_and_illustrative_statements_including_Annexes_A_to_E.txt", "  Impact on guidance  The FReM and illustrative statements have been updated for application from 2014-15"], ["2014-treasury-dec-EEA_Accounts_2013-14_-_web.txt", " Financial liabilities are derecognised when they are extinguished, that is, when the obligation is discharged, cancelled or expires"], ["2014-treasury-dec-Scotland_analysis__Fiscal_policy_and_sustainability.txt", "32 The First Minister of Scotland has estimated that oil revenue contributions to an oil fund of just 1 billion a year, invested over 20 years, would create a fund for Scotland worth just under 30 billion"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", "0 pence over the same period"], ["2014-treasury-dec-FRAB__120__03_-_Annex_A__ITC_and_WG_Report.txt", " However, CIPFALASAAC considers that the principles of the Working Group\u2019s report would apply to these schools"], ["2014-treasury-dec-Scotland_analysis__Fiscal_policy_and_sustainability.txt", " This box examines the Scottish Government\u2019s analysis of the potential economic impacts, summarises independent academic evidence, and, on the basis of this, sets out the labour market impact assumed in HM Treasury\u2019s fiscal projections"], ["2014-treasury-dec-scotland_analysis_fiscal_policy_and_sustainability_print.txt", " 2 ICAS 2014 Scotland\u2019s Tax Future Taxes Explained 3 Scottish Government 2013 Scotland\u2019s Future Your guide to an independent Scotland 1  Ongoing costs from independence 2"], ["2014-treasury-dec-PN_December_2013.txt", " A time series of this data is available at httpwww"], ["2014-treasury-dec-Efficiency_and_reform_in_the_next_Parliament.txt", " Commencing in 2015-16, the partnership will oversee the delivery of a new high quality retail and housing development over the next 10 years, leading to the creation of 400 permanent jobs 450 new homes 100,000 sq"], ["2014-treasury-dec-PU1616_OTS_employee_benefits_final_report.txt", "26 This recommendation has two broad situations in mind   allowing employers to include small items that could be put through normal\u2019 procedures but whose value means the effort hardly seems worth it and    covering items that have simply been missed during the year but which are collated during post-year end work"], ["2014-treasury-dec-FRAB__119__08_-_Annex_H_-_2014-15_FReM.txt", " However, where schemes currently report separately transactions relating to termination benefits also known as early departure costs or compensation payments they should continue to do so"], ["2014-treasury-dec-44695_Accessible.txt", "81 Gift Aid digital  As announced at Budget 2014, the government will publish draft legislation to allow regulations to be made which give intermediaries a greater role in administering Gift Aid"], ["2014-treasury-dec-PESA_2014_-_print.txt", "5 billion to Network Rail during the 2014-15 financial year and therefore this figure has been included in Capital departmental AME as lending to the private sector"], ["2014-treasury-dec-Avoidance_schemes_involving_the_transfer_of_corporate_profits.txt", " This measure does not apply to transactions that fall within section 695A CTA2009, which closes down an avoidance scheme"], ["2014-treasury-dec-UK-China_policy_outcomes.txt", " Following the successful water trade mission from the UK to China in December 2013, work continues to develop trade and innovation opportunities, including through visits and meetings at official and Ministerial levels, a planned mission from China to the UK in September and a planned trade mission from the UK to China in December 2014"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_print.txt", " The evidence from the tracker will further inform the UK Strategy and help us develop better insight into the actions customers take after receiving money advice"], ["2014-treasury-dec-budget_2014_data_sources.txt", "  Data source, including ONS source code if applicable Cabinet Office ERG Final Annual Report 2013 httpswww"], ["2014-treasury-dec-survivor-benefits-in-occupational-pension-schemes-annex-b.txt", " Additional calculations required to calculate the equalisation cost estimates were completed by applying the appropriate ratio from the NHSPS calculations  AFPS 75  Provisional scheme data used to estimate which members left the scheme before 1987"], ["2014-treasury-dec-ANNUAL_TAX_ON_ENVELOPED_DWELLINGS_RELIEF_DECLARATION_RETURNS.txt", "7m  The impact on the administrative burden included in net benefit represents the expected savings for the first year"], ["2014-treasury-dec-44369_Cm_8958_accessible.txt", "2 The Treasury currently makes an assessment and appraisal of value for money alongside MPA project reviews so that a complete evaluation of individual projects is presented to Ministers before a decision to approve a business case is taken"], ["2014-treasury-dec-PU1616_OTS_employee_benefits_final_report.txt", "12 These distinctions would no longer apply if the threshold was abolished"], ["2014-treasury-dec-2902216_ScotlandAnalysis_Conclusion_acc2.txt", " Scottish consumers and businesses continue to benefit from sharing costs across a larger, integrated market"], ["2014-treasury-dec-elps_annex_final.txt", "  The Equitable Life Policy Value is the actual payout allowing for any deduction that was applied"], ["2014-treasury-dec-Final_IA_-_ring-fencing_and_depositor_preference.txt", "  Modelling the cost to GDP 71"], ["2014-treasury-dec-assurance_frameworks_191212.txt", "  External ProjectProgramme Reviews e"], ["2014-treasury-dec-37630_Budget_2014_Web_Accessible.txt", " Unsecured debt as a percentage of disposable income has fallen 13 percentage points since its pre-crisis peak and is below its longrun average"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", " In particular, I would like to thank Dame Deirdre Hutton who stepped down from the Board this year after 5 years of dedicated service to the department"], ["2014-treasury-dec-oil_and_gas_fiscal_review_call_for_evidence.txt", " As the OBR notes, oil and gas receipts are the most volatile revenue streams in the UK public finances and forecasting them over even short horizons is extremely difficult\u2019"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", " Rate of increase of pensions in payment is not shown for central government as this was not collected for WGA and is not consistently disclosed in the assumptions table within the underlying accounts of the key schemes"], ["2014-treasury-dec-main_supply_estimates_2014_2015_web.txt", "  3,200  NOMS legal claims Claims for injury to staff, prisoners and the public amounting to 54"], ["2014-treasury-dec-DISCLOSURE_OF_TAX_AVOIDANCE_SCHEMES.txt", " Regulation 151prescribed information under section 313C information and timing is amended by a in sub-paragraph a omitting and and b in sub-paragraph b, after proposal inserting  and c the name and address of each person with whom P has made a marketing contact"], ["2014-treasury-dec-FRAB_121_08_2015-16_FReM.txt", "  Summary and recommendation 5"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", "5 billion income in 2000-01"], ["2014-treasury-dec-main_supply_estimates_2014_2015_print.txt", "  The Government Resources and Accounts Act 2000 as amended gives the Treasury the power to designate, by laying an Order before Parliament, those bodies that must be consolidated"], ["2014-treasury-dec-Treasury_minutes_print.txt", " Print ISBN 9781474108850 Web ISBN 9781474108867 Printed in the UK by the Williams Lea Group on behalf of the Controller of Her Majesty\u2019s Stationery Office ID 02071403  0714  41720  19585  Printed on paper containing 75 recycled fibre content minimum  Fifty Sixth Report Department for Education Establishing free schools 1 Committee of Public Accounts conclusion Free schools operate independently of local authorities and have freedoms over their curriculum, school day and term time, staffing, and budgets"], ["2014-treasury-dec-IFRS_9_Financial_Instruments_-_public_sector_application_guidance__Decem....txt", "33  The definition of a financial instrument under IAS 32 is any contract that gives rise to a financial asset of one entity and a financial liability or equity instrument of another entity13"], ["2014-treasury-dec-OLD_complete_v3.txt", "  155  Summary of impacts Exchequer impact m  2014-15 2015-16 2016-17 2017-18 2018-19 - 65 - 70 - 75 - 80 These figures were set out in Table 2"], ["2014-treasury-dec-FRAB__119__08_-_Annex_H_-_2014-15_FReM.txt", "  Retainable and non-retainable income 8"], ["2014-treasury-dec-Tackling_marketed_tax_avoidance.txt", " Paragraph 277 provides that for the purposes of applying the maximum sum of aggregated penalties under paragraph 15, a penalty charged to a relevant partner is to be treated as if it were calculated by reference to the amount of tax due from the partner as a result of counteracting the tax advantage"], ["2014-treasury-dec-ENFORCEMENT_BY_DEDUCTION_FROM_ACCOUNTS.txt", " 29  In section 183 effect of execution or attachment England and Wales, after subsection 4 insert 4A  30  For the purposes of this section, Her Majesty\u2019s Revenue and Customs is to be regarded as having attached a debt due to a company if it has taken action under Part 1 of Schedule 1 to the Finance Act 2015 enforcement by deduction for accounts as a result of which an amount standing to the credit of an account held by the company is a subject to hold arrangements within the meaning of paragraph 52 of that Schedule, or b the subject of a deduction notice under paragraph 11 of that Schedule"], ["2014-treasury-dec-PSS_April_2014.txt", " This change has been recognised as a negative past service cost in 2010-11 in accordance with IAS19"], ["2014-treasury-dec-39796_Cm_8847_Print_Ready.txt", " The department supports the EMA\u2019s proposed policy on publication and access to clinical trial data"], ["2014-treasury-dec-Public_Service_Pensions_Valuations_and_Employer_Cost_Cap_Directions_2014_archived_version.txt", " 4 The scheme actuary must use the scheme membership data and other data provided to them to calculate the valuation results"], ["2014-treasury-dec-PESA_2014_-_print.txt", "23 The Treasury are working with CLG and the ONS to improve the quality and timeliness of local government spending data"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", "5  Net assetsliabilities  1,214"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", " The accounting policies contained in the FReM apply International Financial Reporting Standards IFRS as adapted or interpreted for the public sector context"], ["2014-treasury-dec-DISCLOSURE_OF_TAX_AVOIDANCE_SCHEMES.txt", "  European Convention on Human Rights As the instrument is subject to negative resolution procedure and does not amend primary legislation, no statement is required"], ["2014-treasury-dec-elps_annex_final.txt", " Non-Contractual Claims 20"], ["2014-treasury-dec-OOTLAR_19_March_2014__1_.txt", " Small and micro business assessment the proposed reforms are beneficial and will help to increase the provision of equity available to invest in small businesses"], ["2014-treasury-dec-Country_and_Regional_Analysis_November_2014_Combined.txt", " Health1 Medical services Health research Central and other health services Total health 8"], ["2014-treasury-dec-elps_annex_final.txt", " The accumulation assumes that the loss for each year is evenly spread across payment dates"], ["2014-treasury-dec-Modernising_the_taxation_of_corporate_debt_and_derivative_contracts.txt", " The references in subsection 6 to section 597 and section 604A ensure that the carrying value is adjusted for amounts recognised as items of other comprehensive income, representing amounts that will be brought into account in the future"], ["2014-treasury-dec-supplementary_estimates_and_new_estimates_2013_14_120214_correction.txt", "  Unquantifiable  628  HM Treasury  Supplementary Estimates, 2013-14  Part III Note K - Contingent Liabilities continued Nature of liability  '000  Under the Financial Services and Markets Act 2000 Dissolution of Insurance Brokers Registration Council Consequential Provisions Order 2001 which came in to force on 30 April 2001, all assets and liabilities of the Insurance Brokers\u2019 Registration Council IBRC passed to HM Treasury"], ["2014-treasury-dec-Notice_Yemen_010221.txt", " A link to the UK Sanctions List can be found below"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", " Following the reduction to the interest rate, the interest charge for 2013-14 was 76 million 2012-13 46 million"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", "26 Projections in the OBR\u2019s 2013 Fiscal sustainability report\u2019 suggest that, without additional policy change, an ageing population will increase age-related spending by 4"], ["2014-treasury-dec-EU_finances_2014_final.txt", "5 billion payment appropriations were added to the adopted 2014 EU Budget"], ["2014-treasury-dec-44695_Accessible.txt", " SDLT is currently charged at a single rate on the whole purchase price of a property, with different rates for different value bands"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " 4 In relation to disclosure quality includes timing, nature and extent"], ["2014-treasury-dec-Scotland_analysis__Fiscal_policy_and_sustainability.txt", " non-physical assets and liabilities are separated on some basis of fairness\u2019, of which two leading contenders are a population and income basis"], ["2014-treasury-dec-OLD_complete_v3.txt", "  From 6 April 2018, there will be a 13 per cent band for cars with emissions of 0-50g CO2 per km, a 16 per cent band for cars with emissions of 51-75g CO2 per km, a 19 per cent band for other low emission cars 76g-94g CO2 per km and a 2 per cent increase for each rise in emissions of 5g CO2 per km from 95g CO2 to the existing maximum of 37 per cent"], ["2014-treasury-dec-2902216_ScotlandAnalysis_Conclusion_acc2.txt", "    Defence and security defence is one of the largest employers in Scotland, supporting around 12,600 highly-skilled industry jobs"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", " In addition, minor entities have not been included in WGA if they meet certain criteria"], ["2014-treasury-dec-elps_main_doc_final.txt", "  1  ICELP, 21 January 2011, pp"], ["2014-treasury-dec-Dual_Contracts_pack.txt", "Artificial use of dual contracts by non-domiciles Who is likely to be affected UK resident non-domiciles paying tax on the remittance basis who use separate employment contracts for UK and overseas duties with the same or associated employers"], ["2014-treasury-dec-PESA_2014_-_print.txt", "2 shows central government gross current procurement expenditure in budgets by departmental group"], ["2014-treasury-dec-FRAB__119__08_-_Annex_I2_-_AGENCY_PINK_2014-15.txt", " Best practice suggests that the items are presented in descending order of magnitude"], ["2014-treasury-dec-44695_Autumn_Statement__Print_ready_.txt", "0 billion increase to the financing adjustment carried forward from 2013-14   a small upward revision to the forecast net contribution to financing from NSI of 0"], ["2014-treasury-dec-PU1616_OTS_employee_benefits_final_report.txt", "36 For the remainder of this chapter, we will assume that the charge to NICs remains Class 1A"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_print.txt", " Income Notes  Year ended 31-Mar-14  Year ended 31-Mar-13  \u2019000  \u2019000  Budget for year  43,762"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " The Government expects this measure will have little, if any, impact on small businesses"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", "5 billion and underpayments of between 0"], ["2014-treasury-dec-freedom_and_choice_in_pensions_web_210314.txt", " The change to SOC 2010 has affected the methodology by which the survey is weighted"], ["2014-treasury-dec-44695_Autumn_Statement__Print_ready_.txt", " This assessment is already in place for EEA migrants who have been claiming JSA since 1 January 2014"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", "  2  Expenditure on consumable items is not to be treated as attributable to relevant research and development if a the relevant research and development relates to a process of producing an item, b the consumable items form part of an item produced in the course of that research and development, and c that item is transferred by a relevant person in the ordinary course of the relevant person\u2019s business"], ["2014-treasury-dec-main_supply_estimates_2014_2015_print.txt", " Consolidated Fund standing services 24"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_print.txt", "  What our partners say Workingmums"], ["2014-treasury-dec-04._2013-14_AGENCY_PINK.txt", " the National Audit Officelist services received with details of cost  5"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", "37 Blanefield support for remediation of contaminated land  The government will provide ring-fenced support of up to 255,000 to support residents in Blanefield, Stirling, to deal with the remediation of contaminated land"], ["2014-treasury-dec-FRAB__119__08_-_Annex_I4_-_MAGENTA_PENSION_SCHEME_2014-15.txt", " Nevertheless, the scheme statements reflect transactions relating to a now-discontinued arrangement whereby part of the liability to former employees was met from central funding and was not wholly recharged to employers"], ["2014-treasury-dec-FRAB__119__05_-_EPSAS_governance_consultation_paper.txt", "  Who sets the agenda for The Chair, assisted by the secretariat and under the mandate the Task Force meetings provided by the working group"], ["2014-treasury-dec-2902216_ScotlandAnalysis_Conclusion_acc2.txt", " The UK main rate of Corporation tax is being reduced to 20 per cent from April 2015  3"], ["2014-treasury-dec-Wales_Bill_Command_Paper_-_English.txt", " If there is a temporary mismatch between tax and spending during the year e"], ["2014-treasury-dec-survivor-benefits-in-occupational-pension-schemes-annex-c.txt", " In order to illustrate the potential uncertainty in this estimate, tPR has provided upper and lower bounds for this estimate, being 1,310 billion and 1,220 billion respectively"], ["2014-treasury-dec-main_supply_estimates_2014_2015_print.txt", "  454  Water Services Regulation Authority  Main Estimates, 2014-15   Allocated in Vote on Account  Voted Total  Departmental Expenditure Limit Resource Capital  Balance to complete or surrender  124,000 385,000  56,000 225,000  68,000 160,000  Annually Managed Expenditure Resource Capital  -  -  -  Non-Budget Expenditure  -  -  -  2,521,000  279,000  2,242,000  Net cash requirement  455  Water Services Regulation Authority  Main Estimates, 2014-15  Part II Subhead detail '000 2014-15  2013-14  Plans  Provisions  Resources  Capital  Administration  Resources  Capital  Programme  Gross  Income  Net  Gross  Income  Net  Gross  Income  Net  Net  Net  1  2  3  4  5  6  7  8  9  10  11  Spending in Departmental Expenditure Limits DEL Voted expenditure 32,066  -31,942  385  -  385  -  385  -  -  -  385  -  -  -  124  -  -  -  -  -  124  -  -  -  3,975  850  124  -  -  385  3,975  850  124  -  -  385  3,975  850  -31,942  124  385  -  385  3,975  850  Voted Expenditure 32,066 -31,942  -  385  -  385  3,975  850  Non Voted Expenditure -  -  -  -  -  -  -  Of which A Water Services Regulation Authority 32,066  -31,942  -  -  Total Spending in DEL 32,066  -31,942  Total for Estimate 32,066  Of which  456  Water Services Regulation Authority  Main Estimates, 2014-15  Part II Resource to cash reconciliation '000 2014-15 Plans  2013-14 Provisions  2012-13 Outturn  Net Resource Requirement  124  3,975  1,148  Net Capital Requirement  385  850  268  2,012  -95  -1,010  Depreciation  -300  -390  -331  New provisions and adjustments to previous provisions  -123  -140  -393  Departmental Unallocated Provision  -  -  -  Supported capital expenditure revenue  -  -  -  Prior Period Adjustments  -  -  -  -45  -45  -41  Remove voted resource and capital  -  -  -  Add cash grant-in-aid  -  -  -  -  -  -  Accruals to cash adjustments Of which Adjustments to remove non-cash items  Other non-cash items  Adjustment for NDPBs  Adjustments to reflect movements in working balances Increase   Decrease - in stock Increase   Decrease - in debtors  -  -  -108  1,968  272  -540  512  208  403  -  -  -  Consolidated Fund Standing Services  -  -  -  Other adjustments  -  -  -  2,521  4,730  406  Increase -  Decrease  in creditors Use of provisions  Removal of non-voted budget items Of which  Net Cash Requirement  457  Water Services Regulation Authority  Main Estimates, 2014-15  Part III Note A - Statement of Comprehensive Net Expenditure  Reconciliation Table '000 2014-15 Plans Gross Administration Costs  2013-14 Provisions  2012-13 Outturn  32,066  28,525  20,098  -31,942  -24,550  -18,950  124  3,975  1,148  -  -  -  Programme DEL Income  -  -  -  Programme AME Income  -  -  -  Non-budget income  -  -  -  Net Programme Costs  -  -  -  124  3,975  1,148  124  3,975  1,148  Capital DEL  -  -  -  Resource AME  -  -  -  Capital AME  -  -  -  Non-budget  -  -  -  -  -  -  -  -  -  Capital in the SoCNE  -  -  -  Grants to devolved administrations  -  -  -  Non-Budget Consolidated Fund Extra Receipts in the SoCNE  -  -  -  -  -  -  124  3,975  1,148  Resource DEL  124  3,975  1,148  Resource AME  -  -  -  Grants to devolved administrations  -  -  -  Prior period adjustments  -  -  -  -  -  -  -  -  -  124  3,975  1,148  Less Administration DEL Income Net Administration Costs Gross Programme Costs Less  Total Net Operating Costs Of which Resource DEL  Adjustments to include Departmental Unallocated Provision resource Consolidated Fund Extra Receipts in the budget but not in the SoCNE Adjustments to remove  Other adjustments Total Resource Budget Of which  Adjustments to include  Adjustments to remove Consolidated Fund Extra Receipts in the resource budget Other adjustments Total Resource Estimate 458  Water Services Regulation Authority  Main Estimates, 2014-15  Part III Note B - Analysis of Departmental Income 2014-15 Plans  Voted Resource DEL  '000 2013-14 Provision  2012-13 Outturn  -31,942  -24,550  -18,950  -  -150  -13  Of which Administration Sales of Goods and Services Of which A Water Services Regulation Authority  -  -150  -13  -31,942  -24,400  -18,937  A Water Services Regulation Authority  -31,942  -24,400  -18,937  Total Administration  -31,942  -24,550  -18,950  -31,942  -24,550  -18,950  Taxation Of which  Total Voted Resource Income  459  Water Services Regulation Authority  Main Estimates, 2014-15  Part III Note C - Analysis of Consolidated Fund Extra Receipts No CFER income or receipts are expected in 2014-15, 2013-14 or 2012-13"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", "Civil-Service-Reform-Plan-acc-final"], ["2014-treasury-dec-Partnerships_Mixed_membership_partnerships__Alternative_investment_fund_managers__Transfer_of_assets___income_Streams_through_partnerships.txt", " The excess profit allocation rules will apply where a non-individual member receives a profit share that is used to   buy shares of units that are intended as rewards for individual members    buy shares or units back from individual members"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", "  3  For the purposes of subsection 4, the inflated expenses condition is met if a the mismatch condition in section 23 is met, b the material provision results in expenses of the foreign company for which ignoring Part 4 of TIOPA 2010 transfer pricing a deduction for allowable expenses would be allowed in computing what would have been the chargeable profits of the foreign company as mentioned in section 83 for the accounting period, c the expenses result, or a part of the expenses results, in the effective tax mismatch outcome mentioned in section 23c, and  121  10  Consultation draft  d  in consequence of paragraphs a to c, the designated HMRC officer issuing the notice considers that the relevant expenses might be greater than they would have been if they had resulted from provision made or imposed as between independent persons dealing at arm\u2019s length"], ["2014-treasury-dec-44369_Cm_8958_print_ready.txt", "1  The Government agrees with the Committee\u2019s recommendation"], ["2014-treasury-dec-Wales_Bill_-_Impact_Assessment_-_Report_Stage_-_Welsh_Language_Version_10_6_14_pdf.txt", " Yn yr un modd  mannau eraill, bydd derbyniadau\u2019n amrywio yn l gweithgarwch a phrisiau yn y farchnad eiddo roeddent ar eu huchaf yn 2006-07 ar 235 miliwn"], ["2014-treasury-dec-Treasury_minutes_print.txt", " This will achieve some of the digital capabilities set out by the College of Policing"], ["2014-treasury-dec-OLD_complete_v3.txt", " To minimise the impact of the requirements on firms employing up to and including nine employees, there is an HMRC P11 calculator on the business link website"], ["2014-treasury-dec-FRAB__120__07_-_Annex_C_-_FT_ARM_14-15.txt", " As additional information for the user of the accounts, these summary statements should be presented before group eliminations either on an IFRS basis or, if preferable, on a UK GAAP basis and reconciled to the amounts included within the consolidated statements"], ["2014-treasury-dec-Treasury_minutes_web.txt", " Criminal Justice Board CJB members are engaging with local partnerships through a series of road shows and a one day conference in October 2014, to build genuine and sustainable local-central links, promoting national interests and enabling CJS leaders to better understand local issues"], ["2014-treasury-dec-45502_Cm_8988_Accessible.txt", " Careful and appropriate treatment of whistleblowers is important to protect and reassure the workforce, and to encourage openness that is vital to supporting better public services"], ["2014-treasury-dec-oil_and_gas_fiscal_review_call_for_evidence.txt", " Although tax receipts are likely to fall the UK will continue to benefit from having a successful industry supporting employment and developing skills and technologies that can be exported overseas"], ["2014-treasury-dec-avoidance_discussion_paper_with_covers_final.txt", "8 A team from across the Treasury and the Department for Communities and Local Government will consider written submissions and information provided by respondents"], ["2014-treasury-dec-PU1638_policy_costings_bud_2014_with_correction_slip.txt", "7 billion and spirits 3"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", " The plan will bring together existing work and knowledge from past initiatives with a small number of new actions in key areas"], ["2014-treasury-dec-OOTLAR_19_March_2014__1_.txt", " This CPS rate per tCO2 is used as the basis for setting individual CPS rates for each of the taxable commodities"], ["2014-treasury-dec-PSS_April_2014.txt", " The share of GDP taken by public sector debt interest payments was 3"], ["2014-treasury-dec-140220_Letter_and_annexes_from_HMT_to_Govt_Actuary_3.txt", " The Reserve Forces Non Regular Staff Pension and Attributable Benefits Schemes Regulations 2011  24  SCHEDULE 2 NOTIONAL ASSETS FOR FIRST VALUATION Scheme in respect of Civil servants The judiciary Teachers England and Wales Teachers Scotland Health service workers England and Wales Health service workers Scotland Fire and rescue workers England Fire and rescue workers Wales Fire and rescue workers Scotland Members of police forces England and Wales Members of police forces Scotland Armed Forces  Notional Asset Value 97,700,000,000 1,170,000,000 115,782,000,000 13,030,000,000 123,713,000,000 12,405,000,000 13,500,000,000 724,000,000 1,891,000,000 59,400,000,000 7,130,000,000 64,435,000,000  25  Date 31st March 2007 31st March 2005 31st March 2004 31st March 2005 31st March 2004 31st March 2004 31st March 2007 31st March 2007 31st March 2009 31st March 2008 31st March 2009 31st March 2005  SCHEDULE 3 PRELIMINARY VALUATION Valuation in respect of  Existing schemes  Proposed new schemes  Civil servants  The Principal Civil Service Pension Scheme made on 19 November 1974, as amended  The Principal Civil Service Pension Scheme Proposed Final Agreement, 9th March 2012  The judiciary  Pensions provided for holders of judicial office under  Relevant date 1st April 2015  The Judicial Pension Reform Written Ministerial Statement, 5th February 2013  1st April 2015  The scheme established in the Local Government Pension Scheme Regulations 2013, in respect of those parts of the Regulations that are not deemed to be a scheme made under section 1 of the 2013 Act by section 28 of that Act  The Local Government Pension Scheme Joint Statement, 31st May 2012  1st April 2014  The schemes established by  The draft Local Government Pension Scheme Scotland Regulations 2014, 6th January 2014, insofar as these Regulations are deemed to be a scheme made under section  1"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_web.txt", " Income Notes  Year ended 31-Mar-14  Year ended 31-Mar-13  \u2019000  \u2019000  Budget for year  43,762"], ["2014-treasury-dec-budget_2014_data_sources.txt", "ukEconomic-and-fiscal-outlook-December2013"], ["2014-treasury-dec-government_financial_reporting_manual_201314.txt", "22 Sub-sections 4202 and 4203 of the Companies Act 2006 shall not apply"], ["2014-treasury-dec-FRAB__119__08_-_Annex_I2_-_AGENCY_PINK_2014-15.txt", " Employees can opt to open a partnership pension account, a stakeholder pension with an employer contribution"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " New subsection 3 explains the interaction of Chapter 5D with new Chapter 5AA disposals of income streams through partnerships"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " A change is excluded by this subsection if the company makes the change in order to comply with amending legislation not applicable to the previous period"], ["2014-treasury-dec-39796_Cm_8847_Print_Ready.txt", " HQIP is establishing the essential specification intelligence required to commission and deliver a national programme designed to support improvements to data quality in maternity, perinatal services and patient outcomes, using the Maternity and Children\u2019s Dataset and other routine data where possible"], ["2014-treasury-dec-PESA_2014_-_print.txt", "2 Frameworks against which chapterstables are presented Section  Chapter  Budgeting framework  Expenditure on services framework  Budgets  1"], ["2014-treasury-dec-promoters_of_tax_avoidance_schemes_amendment_of_return_to_take_account_of_relevant_judicial_rulings_and_dotas.txt", " The measure applies to Income Tax IT Capital Gains Tax CGT Corporation Tax CT Inheritance Tax IHT Stamp Duty Land Tax SDLT and the Annual Tax on Enveloped Dwellings ATED"], ["2014-treasury-dec-Dual_Contracts_pack.txt", "  Consultation Draft  1  Restrictions on remittance basis Schedule 1 makes provision in relation to the remittance basis"], ["2014-treasury-dec-FRAB__120__07_-_Annex_C_-_FT_ARM_14-15.txt", " Following the requirements of the FReM, activities that are transferred to other bodies within the boundary of Whole of Government Accounts are machinery of government changes"], ["2014-treasury-dec-IFRS_9_Financial_Instruments_-_public_sector_application_guidance__Decem....txt", " voluntary discontinuation permitted by IAS 39 is not permitted by IFRS 9"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", " Schools in Scotland are included in the WGA"], ["2014-treasury-dec-BRRD_impact_assessment_revised.txt", " Benefits to the UK 81"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", "72 The Treasury is also responsible for managing the threat to the UK financial system from money laundering and for the regulatory framework for combating the financing of terrorism and proliferation of weapons of mass destruction"], ["2014-treasury-dec-Wales_Bill_Command_Paper_-_Welsh.txt", " Bydd Bil Cymru, ynghyd 'r cynlluniau ehangach sydd wedi\u2019u hamlinellu yn y papur hwn, yn cryfhau\u2019r sefydliadau democrataidd yng Nghymru, yn gwneud y Cynulliad a Llywodraeth Cymru yn fwy atebol i bobl Cymru ac yn eu galluogi i gefnogi twf economaidd cryfach"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", "  DETAILS OF THE CLAUSE 2"], ["2014-treasury-dec-07._2013-14_DEPARTMENT_PURPLE.txt", " Licence fees are deemed to accrue evenly over the period for which the licence is valid"], ["2014-treasury-dec-Public_Spending_Statistics_July_2014_consolidated_revised.txt", " It also includes cash payments and receipts associated with bulk and individual transfers into and out of the scheme"], ["2014-treasury-dec-banking_reform_impact_assessment_05072014.txt", " 75 payment is likely to be nominal"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_print.txt", " Through our relationship with the Department of Enterprise, Trade and Investment DETI we also provided funding for 4,489 face-to-face debt advice sessions across all 26 council areas in Northern Ireland"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", " Lenders pay the Treasury a commercial fee for each mortgage in the scheme"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", "  The minimum lease payments of operating leases are recognised on a straight line basis over the life of the lease"], ["2014-treasury-dec-main_supply_estimates_2014_2015_print.txt", " Control is vested in the House of Lords' House Committee, appointed each session"], ["2014-treasury-dec-FRAB__119__08_-_Annex_G1_-_DEPARTMENT_YELLOW_2013-14.txt", "0 per cent of pensionable pay"], ["2014-treasury-dec-Partnerships_Salaried_member_rules.txt", " X reports this profit allocation on the partnership pages of his tax return and pays income tax and Class 2 and 4 NICs accordingly"], ["2014-treasury-dec-FSCS_annual_report_2014_web.txt", "  Target To confirm a compensation decision on 90 per cent of PPI claims within three months of receiving a completed application form"], ["2014-treasury-dec-Van_benefit_charge.txt", "  Detailed proposal Operative date This measure will have effect on and after 6 April 2015"], ["2014-treasury-dec-FRAB__119__08_-_Annex_I1_-_DEPARTMENT_YELLOW_2014-15.txt", " Other Administration Costs  Note  Core Department  Core Department  Agencies  201X-1Y  201W-1X  000  000  Departmental Group  Core Department  Core Department  Agencies  Departmental Group  The following expenditure items if material must be listed individually within this note, although not necessarily in this order"], ["2014-treasury-dec-44695_Accessible.txt", " Autumn Statement announces further steps to ensure spending remains within the welfare cap, including a series of operational measures and further action to deal with fraud and error in the welfare system"], ["2014-treasury-dec-Modernising_the_taxation_of_corporate_debt_and_derivative_contracts.txt", "  15  20  25  30  35  40  45  Consultation draft Schedule 1  Loan relationships and derivative contracts Part 2  Derivative contracts Amendments of Part 7 of CTA 2009  25  6  In determining what amounts fall within subsection 1b at any time in an accounting period, it is to be assumed that the accounting policy applied in drawing up the company\u2019s accounts for the period was also applied in previous accounting periods"], ["2014-treasury-dec-FRAB__119__08_-_Annex_G1_-_DEPARTMENT_YELLOW_2013-14.txt", " Contributions prepaid at that date were y"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", "  Withdrawn for periods starting on or after 1 January 2013 when SIC 13 is superseded by IFRS 11 Joint Arrangements"], ["2014-treasury-dec-IFRS_15_Application_Guidance.txt", " Similarly, under simplifying and streamlining project, information does not need to be duplicated across the three sections of the Annual Report and Accounts"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " Pension death benefit rule 4 sets the maximum rate of this pension"], ["2014-treasury-dec-FSCS_annual_report_2014_web.txt", "  42 FSCS Annual Report and Accounts 201314  Mystery shopping results To see how frontline bank and building societyfinancial services staff are improving their communications about FSCS, we run a mystery shopping programme to check compliance and staff knowledge"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", " Where there is an active market, intangible assets must be carried at a market value"], ["2014-treasury-dec-FRAB__120__05_-_Tax_and_Spend_and_Contracts_for_Difference.txt", "  Update on Contract for Difference 10"], ["2014-treasury-dec-OOTLAR_19_March_2014__1_.txt", " Schemes that are affected will pay less tax"], ["2014-treasury-dec-FRAB__119__08_-_Annex_I4_-_MAGENTA_PENSION_SCHEME_2014-15.txt", " Name of actuary carried out an assessment of the Scheme liabilities as at 31 March 201Y"], ["2014-treasury-dec-DISCLOSURE_OF_TAX_AVOIDANCE_SCHEMES.txt", " It remains an accurate summary of the impacts that apply to this instrument"], ["2014-treasury-dec-OLD_complete_v3.txt", " This measure will impact on non-compliant individuals including selfemployed taxpayers and businesses who refuse to pay what they owe"], ["2014-treasury-dec-freedom_and_choice_in_pensions_web_210314.txt", "  15  3  A new tax framework for retirement  3"], ["2014-treasury-dec-37630_Budget_2014_Web_Accessible.txt", "33 Earlier this year, the Treasury published Scotland analysis Assessment of a sterling currency union\u2019 which concluded that it would not be in the economic interests of the UK or Scotland to enter a currency union"], ["2014-treasury-dec-PU1719_HMT_Science_.txt", " These opportunities and challenges provide the wider context that frames the science and innovation strategy for the UK for the next 10 years"], ["2014-treasury-dec-FSCS_annual_report_2014_print.txt", "  03072014 1436  Section 10 Our Governance 95  The process for reviewing directors\u2019 appointments and re-appointments involves holding initial discussions on Board size, the mix of skills and experience on the Board and the phasing of directors\u2019 periods of appointment"], ["2014-treasury-dec-UK_Sovereign_Sukuk_PLC_Offering_Circular.txt", " Holding CREST depository interests Certificateholders may hold interests in the Certificates in CREST through the issuance of dematerialised depository interests, held, settled and transferred through CREST CDIs\u2019\u2019, 8 c110151pu010 Proof 3 25"], ["2014-treasury-dec-44695_Autumn_Statement__Print_ready_.txt", "52 Public sector net debt is forecast to peak at 81"], ["2014-treasury-dec-44695_Autumn_Statement__Print_ready_.txt", " By April 2014, departments working with HM Treasury and the Cabinet Office had delivered savings of over 14 billion compared to 2009-10"], ["2014-treasury-dec-37630_Budget_2014_Web_Accessible.txt", "116 The government is committing to work with the oil and gas industry to ensure that the UK has the right skills and supply chain in place to benefit from the huge potential of the country\u2019s oil and gas reserves"], ["2014-treasury-dec-AS2014_policy_costings_final.txt", " Both ER and CT relief will be restricted for transfers and incorporations from 3 December 2014"], ["2014-treasury-dec-Public_Spending_Statistics_July_2014_consolidated_revised.txt", "15 Total Managed Expenditure by spending sector, 2009-10 to 2013-14  Central government own expenditure DEL 1 Departmental AME 1 2 Locally financed support in Northern Ireland Net expenditure transfers to the EU Central government debt interest Accounting and other adjustments 2 Total central government own expenditure Local government expenditure Central government support in DEL Central government support in departmental AME Locally financed support in Scotland Local authority self-financed expenditure Accounting and other adjustments 2 Total local government expenditure Public corporations' expenditure  1  DEL 1 Departmental AME 2 Public corporations' own-financed capital expenditure Accounting and other adjustments Total public corporations' expenditure Total Managed Expenditure  2009-10 outturn  2010-11 outturn  2011-12 outturn  2012-13 outturn   million 2013-14 outturn  265,815 238,692 547 6,419 30,479 -52,247 489,705  264,646 142,377 538 8,414 45,165 47,225 508,365  262,260 223,345 588 7,702 48,375 -25,782 516,488  260,005 233,708 621 9,131 47,549 -51,760 499,254  268,453 247,274 632 9,716 47,384 -34,613 538,846  114,689 21,436 2,165 28,501 7,456 174,247  115,502 24,326 2,068 25,681 9,093 176,670  106,524 24,898 2,182 35,183 1,702 170,489  100,702 25,436 2,263 27,382 11,699 167,482  90,419 36,833 2,435 31,563 6,307 167,557  674 -100 8,191 685 9,450 673,402  -3 -467 9,302 838 9,670 694,705  72 106 6,958 592 7,728 694,705  124 -457 7,081 672 7,420 674,156  10 -925 8,197 571 7,853 714,256  1 Full resource budgeting basis, ie resource plus capital less depreciation"], ["2014-treasury-dec-Pension_flexibility.txt", " The term drawdown pension year is defined in paragraphs 9 and 23 of Schedule 28 to FA 2004 as the period of 12 months starting when the individual first became entitled to a drawdown pension and each succeeding period of 12 months"], ["2014-treasury-dec-Public_Spending_Statistics_July_2014_consolidated_revised.txt", "1 Sickness and disability of which personal social services of which incapacity, disability and injury benefits 10"], ["2014-treasury-dec-supplementary_estimates_and_new_estimates_2013_14_120214_correction.txt", "  223  Department for Business, Innovation and Skills  Supplementary Estimates, 2013-14  Part III Note E - Non-Departmental Public Bodies Section in Part II Subhead Detail  H H H H H H H H H H I I J J J J J K K K L L M N W W W W W W W  Body  Resources  '000  Capital  Grant-in-aid  Arts and Humanities Research Council Biotechnology and Biological Sciences Research Council Economic and Social Research Council Engineering and Physical Sciences Research Council Medical Research Council Natural Environment Research Council Science and Technology Facilities Council  98,522 361,571  61,700  104,945 473,004  153,486 756,150  24,000 81,500  211,176 893,437  608,645 339,129 456,397  149,000 27,800 94,930  768,020 360,853 518,143  Research Council collaborative projects Higher Education Funding Council for England HEFCE - Science United Kingdom Atomic Energy Authority  107,170 1,685,689  569 133,980  1,936,659  8,256  -  5,500  Technology Strategy Board Capital for Enterprise Market Frameworks miscellaneous ACAS Advisory, Conciliation and Arbitration Service Consumer Focus Competition Service Competition Commission Higher Education Funding Council for England HEFCE - Education Office for Fair Access to Higher Education  326,343 3,526 6,005 49,230  58,105 3,880 3,880 1,100  507,436 2,340 47,145  17,113 3,904 19,329 2,933,609  10 2,350 50,790  8,912 3,876 22,428 3,117,408  2,085  -  1,300  68,615 3,917,007 67,753  18,556 441,871 129  145,250 4,356,676 61,648  33,741 1,450  1,000 320,000 -  347,000 -  -585  -  -  -10,766 -792 -979 -506  -  -  Student Loans Company Skills Funding Agency UK Commission for Employment and Skills UK Shared Business Services Ltd Green Investment Bank Biotechnology and Biological Sciences Research Council Economic and Social Research Council Engineering and Physical Sciences Research Council Medical Research Council Natural Environment Research Council Arts and Humanities Research Council Science and Technology Facilities Council  224  Department for Business, Innovation and Skills  Supplementary Estimates, 2013-14  Part III Note E - Non-Departmental Public Bodies Section in Part II Subhead Detail  W X X Y Y Y Y Z Z AA AA AA AA AB AB AC  Body  Resources  United Kingdom Atomic Energy Authority Technology Strategy Board National Endowment for Science, Technology and the Arts ACAS Advisory, Conciliation and Arbitration Service Competition Service Consumer Focus Financial Reporting Council Higher Education Funding Council for England HEFCE - Education Student Loans Company Skills Funding Agency Learning and Skills Improvement Service Construction Industry Training Board Engineering Construction Industry Training Board BIS Postal Services Act 2011 Company Green Investment Bank UK Shared Business Services Ltd UK SBS  Total  225  '000  Capital  Grant-in-aid  3,948 -500 1,698  -  -  -1,476  -  -  -488 -459 13 9,000  -  -  2,522 24,232 -3,665  91,000 -  -  -4,169 3,470  12,184 100  -  34,303  -  -  5,620 100  -  -  12,085,246  1,578,434  13,893,156  Department for Business, Innovation and Skills  Supplementary Estimates, 2013-14  Part III Note F - Accounting Policy changes In 2012-13 the Department had an outturn of -59,625,000 against other IE - Expected Return On Funded Pension Scheme Assets"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", "1  Fees and charges usually reflected the full cost of services being provided"], ["2014-treasury-dec-government_financial_reporting_manual_201314.txt", " That is, there may be a difference between the cash received from the Consolidated Fund and the amount of Supply issued in any one year"], ["2014-treasury-dec-Russia.txt", " He played a relevant role in preventing Ukraine\u2019s authorities from controlling the territory of Crimea"], ["2014-treasury-dec-131010_Letter_and_annexes_from_HMT_to_Govt_Actuary_2.txt", " 2 For the purposes of this direction, the liabilities of the scheme must include a any right or entitlement to present or future benefits that has accrued under the scheme rules to or in respect of a member of the scheme including a pension credit member b any right or entitlement to present or future benefits that has accrued under the scheme rules to or in respect of any other person and c any other liability of the scheme that the responsible authority considers to be relevant"], ["2014-treasury-dec-Russia.txt", " He has, inter alia, stated that they will continue their fighting in the rest of the country"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", "74 The Treasury Group has expanded again this year with the consolidation of UK Asset Resolution UKAR into our accounts"], ["2014-treasury-dec-Partnerships_Mixed_membership_partnerships__Alternative_investment_fund_managers__Transfer_of_assets___income_Streams_through_partnerships.txt", " The profit to be brought into account is the amount of restricted profit which has vested, net of the income tax on that amount for which the firm is liable in accordance the mechanism, but grossed up by   income tax on that amount which the firm has paid by the time of vesting and    where the amount has vested in the same period as it is allocated to the firm in the case of up-front instruments, income tax paid by the firm on that profit in respect of the tax year of vesting"], ["2014-treasury-dec-EU_finances_2014_final.txt", " 2 Intervention stocks are stocks held by paying agencies in the European Union as a result of intervention buying of commodities subject to market support"], ["2014-treasury-dec-Tackling_marketed_tax_avoidance.txt", " 2 In paragraph 48 application for payment of tax to be postponed after subparagraph 8 insert 8A Sub-paragraphs 10 and 11 apply where a person has been given a failure notice under Part 1 of Schedule 1 to FA 2014 consequences of failing to take account of relevant judicial rulings and that notice has not been withdrawn"], ["2014-treasury-dec-Partnerships_Mixed_membership_partnerships__Alternative_investment_fund_managers__Transfer_of_assets___income_Streams_through_partnerships.txt", " 2 No relevant loss relief may be given to A for A\u2019s loss"], ["2014-treasury-dec-promoters_of_tax_avoidance_schemes_amendment_of_return_to_take_account_of_relevant_judicial_rulings_and_dotas.txt", "  The disclosure of tax avoidance schemes legislation in Part 7 of Finance Act 2004 Part 7 is designed to give HMRC early warning of tax avoidance schemes, giving it opportunity to consider changes in the law to close loopholes or challenge schemes that it does not believe work"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", " Budget 2014 provides 140 million of new funding to repair and restore the condition of vital flood defences that have suffered damage"], ["2014-treasury-dec-main_supply_estimates_2014_2015_print.txt", " Budget holders have delegated authority to provide staff with childcare assistance, the availability, method and amount of assistance is at the discretion of the budget holder"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", "3  In respect of finance leases as at 31 March 2012  Obligations under finance leases comprised Total payments within 1 year Total payments between 1 and 5 years Total payments thereafter Total Less interest element Total future minimum lease payments under finance leases  Land bn  Buildings bn  Other leases bn  2011-12 Total bn  0"], ["2014-treasury-dec-44695_Autumn_Statement__Print_ready_.txt", "indd 53  53  02122014 2258  1"], ["2014-treasury-dec-AS2014_data_sources_final.txt", "  Data source, including ONS source code if applicable DWP calculations based on data from Nomis and the Employment Gazette"], ["2014-treasury-dec-elps_annex_final.txt", "  Past Loss and Past Gain 116"], ["2014-treasury-dec-freedom_and_choice_in_pensions_print_210314.txt", " 9  Should the government continue to allow private sector defined benefit to defined contribution transfers and if so, in which circumstances  10  How should the government assess the risks associated with allowing private sector defined benefit schemes to transfer to defined contribution under the proposed tax system  47  Financial markets and investment Chapter 6 A"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", "  7  For the purposes of the day count test, if an individual is present in a qualifying unit at the end of a day, that day counts as a day spent by the individual in the qualifying unit"], ["2014-treasury-dec-supplementary_estimates_and_new_estimates_2013_14_120214_correction.txt", " Providing services to support the Public Services Ombudsman for Wales, the Scottish Public Services Ombudsman and the Northern Ireland Ombudsman"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " Paragraph 85 provides that objections must be brought within 30 days from the date the hold notice is given, or for a third-party who was not given such notice, within 30 days from the date the debtor is given notice"], ["2014-treasury-dec-central_african_republic.txt", " In December 2020, after having joined a coalition of armed groups established to disrupt the electoral process, Bi Sidi Souleman was reportedly killed during fighting"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_print.txt", "6m of income received in excess of budget during the year relating to 201112 and 201213"], ["2014-treasury-dec-Personal_Allowance_for_2015-16.txt", " All taxpayers with income of 121,200 or above have their personal allowance tapered to zero and so derive no benefit from the personal allowance increase"], ["2014-treasury-dec-FRAB__120__07_-_Annex_C_-_FT_ARM_14-15.txt", "  Where other income is material, additional disclosure should be made in the accounts as to its source"], ["2014-treasury-dec-PESA_2014_-_print.txt", " General public services  Education  Departmental Grouping  Function 3"], ["2014-treasury-dec-guidance_on_asset_valuation.txt", " Within their confines, many subtle variations in approach or interpretation are possible and these can have a significant impact on the resulting figures produced"], ["2014-treasury-dec-44695_Accessible.txt", "2  Revised financing arithmetic in 2014-15 Illustrative gross financing requirement  Annex B  Office for Budget Responsibility\u2019s Economic and fiscal outlook selected tables B"], ["2014-treasury-dec-Further_devolution_manchester_nov_2015.txt", " This will include considering whether and how the Government could support the establishment of a Public Service Reform Investment Fund, with appropriate levels of matched funding from central and local Government"], ["2014-treasury-dec-IFRS_16_Application_Guidance_December_2020.txt", " This change regards the classification of a sublease as either a finance or an operating lease"], ["2014-treasury-dec-elps_annex_final.txt", "  AASJC 393 - 400  Comparator Renewal Expenses  Source andor Details SJC 4"], ["2014-treasury-dec-Partnerships_Mixed_membership_partnerships__Alternative_investment_fund_managers__Transfer_of_assets___income_Streams_through_partnerships.txt", " It is agreed that if certain events take place, the shares will be transferred to individual members"], ["2014-treasury-dec-EEA_Accounts_2013-14_-_web.txt", " Derivatives with negative fair values are included within derivative financial liabilities"], ["2014-treasury-dec-Building_societies_bail-in_order_draft_5th_March_2014_consultation_draft.txt", " Section 57 was also amended by the Financial Services Act 2012, Schedule 17"], ["2014-treasury-dec-140808_Housing_Zones_Prospectus.txt", "  10  Housing Zone funding  further information and the assessment process Expression of interest stage 27"], ["2014-treasury-dec-IFRS_9_Financial_Instruments_-_public_sector_application_guidance__Decem....txt", "7 billion of trade and other receivables were disclosed in the 2015-16 WGA2"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", "8bn  HM Treasury Group Net Assets 97"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", "114 The government is committed to maximising the benefit of North Sea oil and gas for the UK economy"], ["2014-treasury-dec-PESA_2014_-_print.txt", " Social protection Total England Scotland 1"], ["2014-treasury-dec-44695_Accessible.txt", "237 These measures continue the government\u2019s drive to reduce the amount of taxpayers\u2019 money lost through fraud and error in the benefits and tax credits systems"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", " These movements are set out in more detail in Chapter 2"], ["2014-treasury-dec-44695_Autumn_Statement__Print_ready_.txt", " HMRC will consult in early 2015 on introducing further deterrents for serial tax avoiders and on penalties for tax avoidance cases where the General Anti-Abuse Rule applies"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", " The gain or loss on these securities will be accounted for on a first in, first out basis when they are eventually disposed of"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " Where section 21 applies, the amount of the basic rate limit and the starting rate limit for savings are increased by the annual percentage increase in the RPI subject to rounding"], ["2014-treasury-dec-FRAB__119__08_-_Annex_H_-_2014-15_FReM.txt", " Further application guidance on accounting for heritage assets, networked assets and PPP arrangements, including PFI is included in chapter 7Annex X"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", " Departments should note that this may not necessarily be an increase to base pay, but a change in taxable expenses or allowances"], ["2014-treasury-dec-Public_Spending_Statistics_July_2014_consolidated_revised.txt", "5bn in 2013-14, from 260"], ["2014-treasury-dec-OLD_complete_v3.txt", " These figures are set out in Table 2"], ["2014-treasury-dec-FRAB__119__08_-_Annex_I4_-_MAGENTA_PENSION_SCHEME_2014-15.txt", " These are to  ensure sustainable public finances that support confidence in the economy, promote intergenerational fairness, and ensure the effectiveness of wider government policy and  support and improve the effectiveness of monetary policy in stabilising economic fluctuations"], ["2014-treasury-dec-OOTLAR_19_March_2014__1_.txt", " This will effectively freeze the CPS rates for each of the individual taxable commodities across this period at around 2015-16 levels"], ["2014-treasury-dec-scotland_analysis_fiscal_policy_and_sustainability_print.txt", "55 To continue to provide similar levels of public services over the next 20 years, an independent Scotland would need to increase all onshore tax revenues by 13 per cent"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " b a relevant person provides the agency with a fraudulent document with the intention to infer that remunerationpayment received by the worker in consequence of providing the services is already being treated as employment income elsewhere"], ["2014-treasury-dec-PU1666_Help_to_Buy_mortgage_guarantee_scheme_quarterly_stats.txt", " It also shows a regional breakdown of mean property values, number of first time buyers and borrower incomes"], ["2014-treasury-dec-government_financial_reporting_manual_201314.txt", " This means those who influence the decisions of the entity as a whole rather than the decisions of individual directorates or sections with the reporting entity"], ["2014-treasury-dec-PU1719_HMT_Science_.txt", " In particular, the education system needs to respond to shortages of engineers, vocationally trained and technical staff, and workers with the business and entrepreneurial skills to support new and innovative companies"], ["2014-treasury-dec-Remittance_Basis_Charge.txt", " The 30,000 charge will remain the same for those resident in the UK for 7 of the past 9 years"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", "  Where a transfer takes place in-year, or where an entity closes down mid-year, both parties record the transfer and receipt of assets and liabilities as in-year transactions"], ["2014-treasury-dec-Avoidance_schemes_involving_the_transfer_of_corporate_profits.txt", "  5  Where in relation to arrangements involving one or more derivative contracts the requirements of section 695A1a to e are met, nothing in this section applies in relation to any debit in respect of any of those contracts"], ["2014-treasury-dec-Public_Spending_Statistics_July_2014_consolidated_revised.txt", "10 Total Departmental Expenditure Limits  Total DEL by departmental group Education NHS Health Personal Social Services Health 2 Transport CLG Communities CLG Local Government 3 Business, Innovation and Skills Home Office Justice Law Officers' Departments Defence Foreign and Commonwealth Office International Development Energy and Climate Change Environment, Food and Rural Affairs Culture, Media and Sport Work and Pensions Scotland Wales Northern Ireland Chancellor's Departments Cabinet Office Small and Independent Bodies Total DEL  1  , 2009-10 to 2013-14  2009-10 outturn  2010-11 outturn  2011-12 outturn  2012-13 outturn   million 2013-14 outturn  56,693 98,419 1,362 13,905 13,291 27,064 20,323 10,267 9,511 709 36,734 2,223 6,587 3,025 2,952 1,976 13,715 28,413 15,004 10,579 4,320 2,416 1,689 381,179  57,480 100,418 1,471 12,474 10,258 24,335 19,114 13,028 9,253 666 37,355 2,253 7,467 3,164 2,741 2,051 14,131 28,495 15,133 10,798 3,956 2,457 1,647 380,145  55,173 102,844 12,366 5,735 25,380 17,361 12,397 8,933 613 37,157 2,167 7,813 2,602 2,372 2,753 12,553 27,546 14,618 10,443 3,884 2,448 1,701 368,857  54,244 105,222 12,143 3,928 23,189 16,684 11,641 8,482 592 34,259 2,026 7,758 3,159 2,278 2,429 12,485 27,907 14,609 10,433 3,447 2,450 1,467 360,831  55,398 109,721 12,244 5,859 16,481 17,247 11,121 7,794 568 34,552 2,118 10,020 3,382 2,275 1,221 7,497 28,347 15,022 10,658 3,368 2,502 1,488 358,882  1 Total DEL is given by Resource DEL excluding depreciation Table 1"], ["2014-treasury-dec-140220_Letter_and_annexes_from_HMT_to_Govt_Actuary_3.txt", "  17 Annex E Communications  Implications of the Fair Deal policy  items in Directions 14 to 26 will be more or less clear for each of the Directions"], ["2014-treasury-dec-44695_Accessible.txt", " The Autumn Statement 2014  79  new exemption for reimbursed expenses will not be available if used in conjunction with salary sacrifice"], ["2014-treasury-dec-SITRAccreditationGuidanceVersion2forpunlicationJan16V2.txt", " Application process 50"], ["2014-treasury-dec-Notice_Yemen_010221.txt", " Media enquiries about how financial sanctions are implemented in the UK should be addressed to the Treasury Press Office on 020 7270 5238"], ["2014-treasury-dec-OOTLAR_19_March_2014__1_.txt", "  Draft legislation was also published on a new income tax collection mechanism for partnerships including LLPs operating as Alternative Investment Fund Managers AIFMs"], ["2014-treasury-dec-IFRS_16_Application_Guidance_December_2020.txt", " Government Department A provides cleaning and security services as part of the contract"], ["2014-treasury-dec-FRAB__119__08_-_Annex_H_-_2014-15_FReM.txt", " It will in addition report the Estimate and outturn for non-voted expenditure eg Consolidated Fund standing services  7  FINANCIAL REPORTING MANUAL 2014-15  b  the net cash requirement calculated on the same basis as the Voted Supply Estimate, with a comparison of the outturn against the Voted Supply Estimate and  c  a statement of administration costs incurred, with a comparison of the administration costs limit"], ["2014-treasury-dec-140808_Housing_Zones_Prospectus.txt", " This should provide further detail on the sites for which investment finance is being requested"], ["2014-treasury-dec-elps_annex_final.txt", "6 to offset Relative Losses on any AWP or CWP policies owned by that payee    Any gains on AWP or CWP policies will not be used to offset any WPA Relative Losses because WPA Relative Losses net of WPA Relative Gains are to be met in full"], ["2014-treasury-dec-government_financial_reporting_manual_201314.txt", " This should occur only rarely, but might arise where, for example other financing  e"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_web.txt", " These were people in population segments who were least likely to be taking the money management steps we believe are important  particularly young people and low- to middle-income families"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", "  Net resource outturn against Estimate Spending in Department Expenditure Limit DEL HM Treasury\u2019s DEL outturn was 83 million less than the amount included in the Estimate"], ["2014-treasury-dec-44695_Accessible.txt", "4 billion public and private investment over 5 years into a new Catapult Network, improving the competitiveness of the RD tax credit schemes and introducing the patent box to make it easier to protect and profit from new inventions"], ["2014-treasury-dec-44695_Accessible.txt", "0  of which GDP revisions ESA10PSF review Underlying receipts Underlying spending Autumn Statement measures Baseline spending assumption  The OBR did not produce a forecast for the CACB in 2019-20 in their March EFO"], ["2014-treasury-dec-Research_and_development_tax_credits_-_consumables.txt", " In the circumstances where a company sells or otherwise transfers ownership of the products of its RD activity as part of its ordinary business then the cost of materials that go to make up those products is excluded from expenditure qualifying for relief"], ["2014-treasury-dec-2902216_ScotlandAnalysis_Conclusion_acc2.txt", "3  As part of the UK, Scotland can continue to have a lower tax burden or higher spending than it would have under independence"], ["2014-treasury-dec-Tackling_marketed_tax_avoidance.txt", " Marketed tax avoidance schemes 2"], ["2014-treasury-dec-PU1638_policy_costings_bud_2014_with_correction_slip.txt", "  Pre-announced policy changes from 2014-15 onwards  Marginal relief upper limit Fixed at 1"], ["2014-treasury-dec-Pension_Liberation_Policy_Pack__v2_0.txt", "  3  An inaccuracy is careless if it is due to a failure by the scheme administrator to take reasonable care"], ["2014-treasury-dec-Partnerships_Salaried_member_rules.txt", " The capital is not the same as the assets of the LLP which includes everything with a money value and varies from day to day"], ["2014-treasury-dec-Wales_Bill_Command_Paper_-_Welsh.txt", " Rhaid i\u2019r symiau a allai Llywodraeth Cymru eu benthyca dros y cyfnod hwn gael eu cymeradwyo gan Drysorlys EM"], ["2014-treasury-dec-freedom_and_choice_in_pensions_web_210314.txt", " While their holdings of corporate bonds are a lower proportion of their portfolio, the absolute level is high, at around 200 billion"], ["2014-treasury-dec-ENFORCEMENT_BY_DEDUCTION_FROM_ACCOUNTS.txt", " HMRC is introducing safeguards so that only a pro-rata proportion of the balance in a joint account will be affected"], ["2014-treasury-dec-OOTLAR_19_March_2014__1_.txt", " Historically PPDs have mainly been offered business to business B2B and recipients have generally been entitled to recover any VAT charged"], ["2014-treasury-dec-FRAB__119__05_-_EPSAS_governance_consultation_paper.txt", " EPSAS Technical Advisory Group EPSAS TAG Tasksroleresponsibilities The Technical Advisory Group should serve as a channel for advice from stakeholders users, preparers, auditors, statisticians, etc"], ["2014-treasury-dec-Minute_of_Gov-Chx_meeting_Jan_30_2014.txt", " The Chancellor supported this, noting that the Government had already taken account of MMR standards in the design of the Help to Buy mortgage guarantee scheme, under which participating lenders were required to lend in line with the MMR rules on affordability, including an interest rate stress test, for all qualifying loan applications even prior to the formal introduction of FCA rules in April 2014"], ["2014-treasury-dec-FRAB__119__06_-_Discount_rates.txt", "  Page 2 of 5  FRAB 119 06 13 DECEMBER 2013  Rate Short-term Medium-term Long-term  Real rate Nov 2013 -1"], ["2014-treasury-dec-Russia.txt", " Currently a member of the so-called 'People's Council of the 'Donetsk People's Republic'"], ["2014-treasury-dec-UK-China_policy_outcomes.txt", " Strengthening Macroeconomic Policies and International Economic Policy Coordination, Promoting Bilateral Trade between China and the UK 1"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", " Further information on Network Rail is available in its accounts which can be viewed at www"], ["2014-treasury-dec-PSS_April_2014.txt", "8 of which grants to public corporations 0"], ["2014-treasury-dec-OOTLAR_19_March_2014__1_.txt", "8 abv Beer  General Beer Duty exceeding 2"], ["2014-treasury-dec-PU1666_Help_to_Buy_mortgage_guarantee_scheme_quarterly_stats.txt", " Lenders are required to conduct internal audits, in addition to administrator audits carried out by UKAR to seek reasonable assurance as to the lender\u2019s compliance with the scheme rules"], ["2014-treasury-dec-AS2014_data_sources_final.txt", "pdf  Data China GDP  Data source, including ONS source code if applicable National Bureau of Statistics of China  Further reference information National Bureau of Statistics of China Preliminary Accounting Results of GDP for the First Three Quarters of 2014 httpwww"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", " 8255 IFRS 11 Joint Arrangements "], ["2014-treasury-dec-37630_Budget_2014_Web_Accessible.txt", "122 RBS has recently laid out further detail on its new strategy for serving its UK customers, reducing assets in its bad bank\u2019, and supporting lending to British businesses"], ["2014-treasury-dec-OLD_complete_v3.txt", " The 66  HMRC or other  degree of impact will depend on the detail of the changes implemented but is not considered to be significant"], ["2014-treasury-dec-Partnerships_Mixed_membership_partnerships__Alternative_investment_fund_managers__Transfer_of_assets___income_Streams_through_partnerships.txt", " Where an AIFM firm applies the guidelines, the mechanism may also apply to partners in the firm who are not within the scope of the ESMA Guidelines but are remunerated on terms consistent with them"], ["2014-treasury-dec-2-local-welfare-provision-review-nov-2014.txt", " In general local authorities describe their use of the funding as being a way to help people experiencing an unexpected emergency or crisis, or who need help and support to live independently in the community"], ["2014-treasury-dec-survivor-benefits-in-occupational-pension-schemes-annex-c.txt", " The RST requires schemes to provide benefits that are at least broadly equivalent to those provided by a reference scheme"], ["2014-treasury-dec-frem_accounting_for_business_combinations_under_common_control_guidance.txt", " The financial statements will be restated to remove the service performance, with additional disclosure explaining the transfer"], ["2014-treasury-dec-FRAB__119__08_-_Annex_I3_-_NDPB_GREEN_2014-15.txt", " The particular policies adopted by the insert name of NDPB for the reportable activity are described below"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", "  Generation of electricity involving contracts for difference 7  In section 309A a in subsection 3, omit or at the end of paragraph b and after paragraph c insert , or d a contract for difference has been entered into in connection with the generation of the electricity"], ["2014-treasury-dec-draft_banking_reform_pensions_regulations_july_2014.txt", " 5 For the purposes of paragraph 4 regulated modification has the same meaning as in section 67A of the Pensions Act 1995 or Article 67A of the 1995 Northern Ireland Order"], ["2014-treasury-dec-44695_Accessible.txt", " This will increase tax revenues by 300 million per annum from 2015-16, and support the Exchequer by removing the incentive for businesses to relocate to other EU Member States with low rates of VAT"], ["2014-treasury-dec-Modernising_the_taxation_of_corporate_debt_and_derivative_contracts.txt", " Paragraph 1 introduces the changes"], ["2014-treasury-dec-PU1638_policy_costings_bud_2014_with_correction_slip.txt", " Other factors which may influence take-up include individuals\u2019 preference for liquidity and their tendency to stick to default options, which affect take-up in opposite directions"], ["2014-treasury-dec-STRENGTHENING_PENALTIES_FOR_OFFSHORE_NON_COMPLIANCE.txt", " Subsection 1 introduces Schedule A which amends the offshore penalty provisions relating to errors in returns, failure to notify liability, failure to make returns in Schedule 24 to Finance Act 2007 Schedule 24, Schedule 41 to Finance Act 2008 Schedule 41 and Finance Act 2009 Schedule 55"], ["2014-treasury-dec-FRAB__120__03_-_Annex_A__ITC_and_WG_Report.txt", " Voluntary and foundation schools can make significant alterations under the statutory proposals"], ["2014-treasury-dec-PESA_2014_-_print.txt", "  How identifiable expenditure is attributed to countries and regions 9"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", "30 CIPFA plans that the Code of Practice on Local Authority Accounting will be amended to require local authorities to account for their highways infrastructure assets using depreciated replacement cost accounting in their own financial statements from 2016-17"], ["2014-treasury-dec-PU1632_Sustainability_Reporting_Guidance.txt", " The Kyoto Protocol allows the use of sinks as a form of carbon offset i"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", "  Other\u2019 includes property, plant and equipment broken down in the table below"], ["2014-treasury-dec-FSCS_annual_report_2014_web.txt", " Connect is due to go live in the coming year"], ["2014-treasury-dec-Partnerships_Salaried_member_rules.txt", " The change was not expected prior to this date"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", " Of HM Treasury\u2019s available-for-sale assets, ordinary shares in Lloyds Banking Group and RBS are listed on the London Stock Exchange"], ["2014-treasury-dec-FRAB__120__03_-_Annex_A__ITC_and_WG_Report.txt", " The local authority makes the calculated budget share available to all of its maintained schools"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", "132 The Budget announces that the government will introduce Theatre Tax Relief from September 2014"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", "209 Ships stores\u2019  Having consulted, the government will update tax legislation relating to ship and aircraft stores to provide flexibility to accommodate trade practices and to increase controls on areas of revenue risk"], ["2014-treasury-dec-140220_Letter_and_annexes_from_HMT_to_Govt_Actuary_3.txt", "2 on 6th April 2015 iii 2"], ["2014-treasury-dec-10459.Consolidated_Fund.for_web.txt", " New general ledger accounts are authorised by the Deputy Treasury Accountant in EFA before being set up"], ["2014-treasury-dec-44695_Accessible.txt", "41 Estates regeneration  Budget 2014 announced a 150 million fund to kick start the regeneration of social housing estates through repayable loans"], ["2014-treasury-dec-FRAB__119__08_-_Annex_G1_-_DEPARTMENT_YELLOW_2013-14.txt", " The Statement of Parliamentary Supply accounting policies contained in the FReM are consistent with the requirements set out in the 201X-1Y Consolidated Budgeting Guidance and Supply Estimates Guidance Manual"], ["2014-treasury-dec-131010_Letter_and_annexes_from_HMT_to_Govt_Actuary_2.txt", " The Directions make separate provision for assumptions about changes in earnings due to promotion and progression"], ["2014-treasury-dec-PESA_2014_-_print.txt", "64 The overall rationale behind the accounting adjustments for Local Government is explained in the section on resource accounting adjustments"], ["2014-treasury-dec-PESA_2014_-_print.txt", "1 Executive and legislative organs, financial and fiscal affairs, external affairs external affairs part only 1"], ["2014-treasury-dec-main_supply_estimates_2014_2015_print.txt", " The Estimate includes the increase payable in accordance with the Annual Review Orders made under section 59 of the Social Security Pension Act 1975"], ["2014-treasury-dec-Govt_NC5_and_NS4_Tax_relief_for_theatrical_production_.txt", "  2  Section 1217KA sets out how to calculate the amount of any surrenderable loss that the company has in the accounting period"], ["2014-treasury-dec-PU1624_final__web_.txt", "uk If you require this information in an alternative format or have general enquiries about HM Treasury and its work, contact Correspondence Team HM Treasury 1 Horse Guards Road London SW1A 2HQ Tel 020 7270 5000 E-mail public"], ["2014-treasury-dec-Govt_NC13_and_NS_5_pension_flexibility_further_amendments.txt", " Paragraph 6 amends the Registered Pension Schemes Authorised Payments Regulations 2009 S"], ["2014-treasury-dec-PESA_2014_-_print.txt", "11  Identifiable expenditure on health by country and region, 2008-09 to 2012-13  132  Table 9"], ["2014-treasury-dec-Public_Spending_Statistics_July_2014_consolidated_revised.txt", " These are described in Chapter 5"], ["2014-treasury-dec-10459.Consolidated_Fund.for_web.txt", " The UK percentage share decreased from 16"], ["2014-treasury-dec-FSCS_annual_report_2014_web.txt", "  130 FSCS Annual Report and Accounts 201314  g Interest payable Loan interest payable is charged to the statement of comprehensive income in the period according to the terms of the loans, as described in Note 15"], ["2014-treasury-dec-FSCS_annual_report_2014_print.txt", " There was no impact on FSCS\u2019s total comprehensive results for the year or net assets from this change"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", "  40  4 Omit subsections 2 and 3"], ["2014-treasury-dec-FSCS_annual_report_2014_print.txt", "  26 Retirement benefits FSCS operates both a money purchase scheme and a defined benefit pension scheme the Pension Scheme, which was closed to new staff and closed to future accrual on 30 June 2011"], ["2014-treasury-dec-Partnerships_Mixed_membership_partnerships__Alternative_investment_fund_managers__Transfer_of_assets___income_Streams_through_partnerships.txt", "  16  A and B Ltd are only connected by being fellow partners in the AB partnership"], ["2014-treasury-dec-Tobacco_duty_anti-forestalling_restrictions.txt", " The new penalty will be based on twice the lost duty if tobacco products are cleared in excess of the allocation the lost duty being the difference between the pre-Budget rate of duty and post budget rate of duty"], ["2014-treasury-dec-Further_Devolution_to_Greater_Manchester_Combined_Authority_FINAL.txt", " The Combined Authority commits to ensuring all interventions that the Life Chances Investment Fund is used to support are subject to robust, independent evaluation, so that the lessons from this initiative can be shared across the country"], ["2014-treasury-dec-Diverted_Profits_Tax.txt", " The main objective is to counteract contrived arrangements used by large groups typically multinational enterprises that result in the erosion of the UK tax base"], ["2014-treasury-dec-Partnerships_Salaried_member_rules.txt", " She has no salary, but has a 10 profit share for the first 1m profits, reducing to 5 above that figure"], ["2014-treasury-dec-Abolition_of_the__8_500_threshold_for_benefits_in_kind.txt", "  5  1 Section 63 the benefits code is amended as follows"], ["2014-treasury-dec-OLD_complete_v3.txt", "  Economic impact Impact on individuals, households and families  The measure is not expected to have a significant economic impact"], ["2014-treasury-dec-Notice_Central_African_Republic_250221.txt", "  report any findings to OFSI, together with any additional information that would facilitate compliance with the Regulations  v"], ["2014-treasury-dec-Pension_Liberation_Policy_Pack__v2_0.txt", " Paragraph 11 amends section 207 of FA2004 relating to the authorised surplus payments charge"], ["2014-treasury-dec-FRAB__119__08_-_2013-14_and_2014-15_FReM_and_illustrative_statements_including_Annexes_A_to_E.txt", " At present, a note in Department Yellow, the illustrative departmental resource accounts, shows the level of impairment caused by a clear consumption of economic benefit"], ["2014-treasury-dec-IFRS_15_Application_Guidance.txt", "  Geographical region  for example where the entity receives income from UK vs"], ["2014-treasury-dec-44695_Accessible.txt", "  Autumn Statement 2014  99  Table B"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_print.txt", "  Strategic and Directors\u2019 Report  4"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " Section 140 ITEPA sets out the basis for calculating the appropriate percentage for cars without CO2 emissions and all but the higher band which was increased in section 238 of the Finance Act 2013 have also been increased"], ["2014-treasury-dec-Public_Spending_Statistics_July_2014_consolidated_revised.txt", "  SELF FINANCING PUBLIC CORPORATIONS SFPCS 8"], ["2014-treasury-dec-Avoidance_schemes_involving_the_transfer_of_corporate_profits.txt", " These circumstances are where the conditions set out in subsections 1a to 1d are met"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", "  DETAILS OF THE CLAUSE 2"], ["2014-treasury-dec-assurance_frameworks_191212.txt", "4 Assurance mapping is an emerging area of activity and therefore practical examples are continually evolving"], ["2014-treasury-dec-EEA_Accounts_2013-14_-_print.txt", " As in the previous year, in 2013-14 this benchmark was 40 US dollar, 40 euro and 20 yen"], ["2014-treasury-dec-36048_Cm_8774.txt", " The roll-out of a new inland hotspot\u2019 approach will improve working with local police forces and partner agencies including the Police and Trading Standards, responding to known organised crime activity in the community linked to tobacco smuggling"], ["2014-treasury-dec-EU_finances_2014_final.txt", " Supervisory and control systems were found to be partially effective in most cases highlighting the need for further improvements"], ["2014-treasury-dec-PU1616_OTS_employee_benefits_final_report.txt", " Once experience is accumulated, the employer is likely to be willing to payroll more benefits"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " Clause 145 provides that notice must be given to HM Revenue  Customs when someone relies on the community benefit provisions at clause 146 for an exemption from pool betting duty"], ["2014-treasury-dec-10348-Contingencies_fund.for_web.txt", " The Comptroller and Auditor General, CAG, Amyas Morse is an Officer of the House of Commons and leads the NAO, which employs some 820 employees"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", "7, the production sector grew by 2"], ["2014-treasury-dec-Wales_Bill_-_Explanatory_Notes_-_Report_Stage_-_Welsh_Language_Version_10_6_14_pdf.txt", " Heb ddarpariaeth o\u2019r fath, byddai gan ddarparwyr benthyciadau le i ofni y byddai amheuaeth ynghylch y per i fenthyca\u2019n peri nad oedd modd gorfodi ad-daliadau am fenthyciadau a gallent ystyried Llywodraeth Cymru yn fenthyciwr peryglus"], ["2014-treasury-dec-37630_Budget_2014_Web_Accessible.txt", "34 A number of other countries also experienced recessions in the early 1990s coupled with declining inflation"], ["2014-treasury-dec-supplementary_estimates_and_new_estimates_2013_14_120214_correction.txt", "18  United Kingdom Supreme Court Department Expenditure Limit Resource Capital Annually Managed Expenditure Resource Capital Total Net Budget Resource Capital Non-Budget Expenditure Net Cash Requirement  The National Archives Department Expenditure Limit Resource Capital Annually Managed Expenditure Resource Capital Total Net Budget Resource Capital Non-Budget Expenditure Net Cash Requirement  34  Supplementary Estimates, 2013-14   '000 Present Plans  Provisional Outturn  Per cent Plans  Crown Prosecution Service Department Expenditure Limit Resource Capital Annually Managed Expenditure Resource Capital Total Net Budget Resource Capital Non-Budget Expenditure Net Cash Requirement  562,425 2,260  231,218 15  41"], ["2014-treasury-dec-EEA_Accounts_2013-14_-_print.txt", " Further detail on the SDRs is provided in the Strategic Report"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", " Entities excluded from consolidation are listed in Annex 2"], ["2014-treasury-dec-PU1738_print_CMYK.txt", "  Council recommendation to the European Parliament on Discharge 4"], ["2014-treasury-dec-FRAB__120__03_-_Annex_A__ITC_and_WG_Report.txt", "  The key economic aspect of the operations of the school is that all stakeholders in the process agree that the services are provided largely free of charge at the point of delivery"], ["2014-treasury-dec-37630_Budget_2014_Web_Accessible.txt", " Whilst the government would in principle welcome the opportunity to extend greater choice to members of private sector defined benefit pension schemes, it will not do so at the expense of significant damage to the wider economy"], ["2014-treasury-dec-OLD_complete_v3.txt", "uk or contact Mark Lafone on 03000 585613 email mark"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", " The Chief Executive should be asked to confirm whether this covers more than the executive and non-executive directors"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " Paragraph 93 gives examples of the amendments to a hold notice that may be made by HMRC after considering an objection"], ["2014-treasury-dec-PN_March_2014_II.txt", " It is also where users can see the size of any intervention operations undertaken"], ["2014-treasury-dec-FSCS_annual_report_2014_print.txt", " The directors are responsible for the maintenance and integrity of the company\u2019s website"], ["2014-treasury-dec-45502_Cm_8988_Accessible.txt", "  8 Committee of Public Accounts recommendation The Committee reiterates its previous recommendation that public sector organisations should secure approval from the Cabinet Office for all special severance payments, and associated compromise agreements, where they relate to whistleblowing"], ["2014-treasury-dec-supplementary_estimates_and_new_estimates_2013_14_120214_correction.txt", " In discharging these responsibilities, particular regard is given to - observing any accounting and disclosure requirements including any Accounts Direction and applying suitable accounting policies on a consistent basis - making judgements and estimates on a reasonable basis - stating whether applicable accounting standards, as set out in the Financial Reporting Manual FReM, or an organisation\u2019s version of it, have been followed, and explain any material departures in the accounts and - preparing the accounts on a going concern basis"], ["2014-treasury-dec-Treasury_minutes_print.txt", "3 To help small firms bid for work on a level playing field, the Ministry has made a number of changes to its procurement processes, including splitting up large contracts and removing red tape"], ["2014-treasury-dec-Pension_Liberation_Policy_Pack__v2_0.txt", " If the previous scheme administrator has become insolvent, cannot be traced or has died or ceased to exist, the liability will pass to the sponsoring employer, scheme manager or the members in line with existing rules"], ["2014-treasury-dec-FSCS_annual_report_2014_web.txt", " The FSCS Chairman, Lawrence Churchill, was also the Chairman of the Nomination Committee but did not receive an additional fee for this additional role"], ["2014-treasury-dec-FRAB__120__07_-_Annex_C_-_FT_ARM_14-15.txt", " For defined benefit schemes, the amount included here is the annual increase expressed in 2,500 bands in pension entitlement determined in accordance with the HMRC\u2019 method5"], ["2014-treasury-dec-FRAB__119__08_-_Annex_G2_-_AGENCY_PINK_2013-14.txt", " Exit costs are accounted for in full in the year of departure"], ["2014-treasury-dec-44695_Autumn_Statement__Print_ready_.txt", " 5  This reflects the total impact both inside and outside the cap of the welfare measures in this table, including impacts on non-welfare cap benefits  and DWP DEL funding"], ["2014-treasury-dec-FRAB__119__05_-_EPSAS_governance_consultation_paper.txt", " It sets out the rules on Member State budgetary frameworks that are necessary to ensure compliance with the obligation under Article 126 of TFEU to avoid excessive government deficits"], ["2014-treasury-dec-PU1624_final__web_.txt", " In order to be able to pay the necessary amount of interest and dividends, the PC needs to achieve a high enough level of earnings, and the department should ensure that the PC is set sufficiently challenging targets and that they are met"], ["2014-treasury-dec-PU1624_final__web_.txt", "16 Exceptionally, some ALBs pay Corporation Tax"], ["2014-treasury-dec-PU1616_OTS_employee_benefits_final_report.txt", " However, that is probably too facile an assumption pressure could clearly be brought on employees by employers trying to control costs    this may be seen as a burden for small businesses and their employees, on the basis that they have less resource to devote to managing and reimbursing costs"], ["2014-treasury-dec-FRAB_121_02_simplifying_and_streamlining_annual_report_and_accounts.txt", " The WGA format of the Statement of Changes in Taxpayers\u2019 Equity is closer to a standard IAS 1 format, but does not take into consideration the nature of the Supply process by which government departments are financed"], ["2014-treasury-dec-FSCS_annual_report_2014_web.txt", " FSCS actively monitors the duration and the expected yield of the investments are matching the expected cash flows arising from the pension obligations"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", "2  TOTAL MANAGED EXPENDITURE3  715"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", "60 Using the available evidence, I have estimated the level of uncertainty as being up to 9"], ["2014-treasury-dec-Further_devolution_manchester_nov_2015.txt", " In July, the Government and Local Authorities agreed to undertake a fundamental review of the way that all children\u2019s services are delivered, and to explore how integrated and more efficient ways of delivery of all services could be achieved"], ["2014-treasury-dec-26Nov2014_-_JK_to_GA_-_Amending_Directions_Redacted.txt", "uk  1 Horse Guards Road London SW1A 2HQ 26 November 2014  Dear Martin Public Service Pensions Valuations and Employer Cost Cap Directions 2014 It was good to meet you on 19 September and discuss the work that you will be taking forward in your new role, including work on the valuations of the public service pension schemes"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", " Improved economic activity during 2012-13 has helped to offset the impact of the rate cut, resulting in a much smaller drop in revenues"], ["2014-treasury-dec-44695_Accessible.txt", "206 The existing system of SDLT creates distortions in the housing market which can lead to unfair outcomes"], ["2014-treasury-dec-PU1616_OTS_employee_benefits_final_report.txt", "8 An obvious organisational step that would help many aspects of NICsincome tax would be to change the whole underlying basis of NICs legislation and deal with it as a tax"], ["2014-treasury-dec-frem_accounting_for_business_combinations_under_common_control_guidance.txt", " This adjustment represents a non-operating gain or loss on transfer"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_web.txt", " These include  a  Common Initial Assessment to ensure that clients receive the right type and level of service for their needs and     new single financial statement which advisers can use to set out clients\u2019 income a and expenditure clearly and in a standardised format that is recognised by advisers, creditors and others involved in dealing with debt advice clients"], ["2014-treasury-dec-37630_Budget_2014_Web_Accessible.txt", "29 In September 2014, a referendum will ask the people in Scotland whether they want to stay in the UK, or leave and become a separate state"], ["2014-treasury-dec-Depositor_preference_SI_30-6-14.txt", " Article 28 amends the equivalent provisions of the Bankruptcy Scotland Act 1985"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", "2  Neither entity within an expected relationship declares an intra-government transaction or balance  2"], ["2014-treasury-dec-supplementary_estimates_and_new_estimates_2013_14_120214_correction.txt", "  Unquantifiable  Home Shipbuilding Credit Guarantee Scheme"], ["2014-treasury-dec-OLD_complete_v3.txt", " More details can be found in the policy costings document published alongside Autumn Statement 2014"], ["2014-treasury-dec-FRAB__120__07_-_Annex_C_-_FT_ARM_14-15.txt", "4  The board should ensure that adequate systems and processes are maintained to measure and monitor the NHS foundation trust\u2019s effectiveness, efficiency and economy as well as the quality of its health care delivery  6 Comply or explain  Board  A"], ["2014-treasury-dec-PU1660_IFRS_accounting_guidance.txt", " You can download this publication from www"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", "Early adoption is not permitted"], ["2014-treasury-dec-FRAB__120__07_-_Annex_C_-_FT_ARM_14-15.txt", " IAS 27 is modified so that it now deals only with the treatment of subsidiaries in the parent\u2019s individual financial statements"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " It is anticipated that the provisions will commence in April 2016"], ["2014-treasury-dec-Carbon_price_floor_-_fossil_fuels_in_CHPs.txt", "  Matters of special interest to the Select Committee on Statutory Instruments 3"], ["2014-treasury-dec-39796_Cm_8847_Print_Ready.txt", " The WGA 2011-12 reports net expenditure for the year the current deficit at some 185 billion compared to 94 billion the previous year 196 billion before taken into account one-off adjustments that occurred in 2010-11"], ["2014-treasury-dec-OLD_complete_v3.txt", "1 of Autumn Statement 2014 and have been certified by the Office for Budget Responsibility"], ["2014-treasury-dec-FRAB__119__08_-_Annex_G2_-_AGENCY_PINK_2013-14.txt", "  AGENCY PINK ILLUSTRATIVE ACCOUNTS  Trade payables and other current liabilities 201X-1Y  201W-1X  000  000  Amounts falling due within one year VAT Other taxation and social security Trade payables Other payables  Other payables should be analysed and any significant items disclosed separately  Accruals and deferred Income Current part of finance leases Current part of imputed finance lease element of on balance sheet PFI contracts Current part of NLF loans  Amounts falling due after more than one year Other payables, accruals and deferred Income Finance leases Imputed finance lease element of on-balance sheet PFI contracts NLF loans  15"], ["2014-treasury-dec-PU1638_policy_costings_bud_2014_with_correction_slip.txt", " Annex B, by the OBR, sets out the approach the OBR has taken to scrutiny and certification of the costings, and highlights areas of particular uncertainty"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", "7m  Figures are reported in million and represent the net expenditure from the Resource Departmental Expenditure Limits RDEL"], ["2014-treasury-dec-OLD_complete_v3.txt", "  156  Monitoring and evaluation This measure will be kept under review through communication with affected taxpayer groups"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", "  DETAILS OF THE SCHEDULE 2"], ["2014-treasury-dec-promoters_of_tax_avoidance_schemes_amendment_of_return_to_take_account_of_relevant_judicial_rulings_and_dotas.txt", " 5  In this section checking includes carrying out an investigation or enquiry of any kind"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", " There is comprehensive guidance on all aspects of security on the departmental intranet and prompts on specific security topics are regularly broadcast as intranet new items and notices"], ["2014-treasury-dec-FRAB__119__04_-__Whole_of_Government_Accounts_2011-12.txt", " A further major increase was 15bn related to the potential loss of tax revenue from oil and gas field decommissioning"], ["2014-treasury-dec-main_supply_estimates_2014_2015_web.txt", "  499  Department for Work and Pensions  Main Estimates, 2014-15  Part III Note L - International Subscriptions Section in Part II Subhead Detail  Section I - DEL  Body  International Labour Organisation  '000  13,500  500  Scotland Office and Office of the Advocate General  Main Estimates, 2014-15  Scotland Office and Office of the Advocate General Introduction 1"], ["2014-treasury-dec-EU_finances_2014_final.txt", " It investigates cases of fraud and provides assistance to the Commission and EU bodies and national authorities in their fight against fraud"], ["2014-treasury-dec-FSCS_annual_report_2014_print.txt", " Max made a major contribution to FSCS during his time on the Board, throughout the financial crisis and as deputy chairman"], ["2014-treasury-dec-37630_Budget_2014_Web_Accessible.txt", " The government has ensured that monetary policy can continue to play that role fully by updating the UK\u2019s monetary policy framework at Budget 2013"], ["2014-treasury-dec-Carbon_price_floor_-_fossil_fuels_in_CHPs.txt", "  Matters of special interest to the Joint Committee on Statutory Instruments None"], ["2014-treasury-dec-FRAB__119__09_-_Draft_Code_of_Practice_on_Local_Authority_Accounting_2014-15_with_Annexes.txt", " Other changes clarify the requirements of the Code or provide additional guidance, but do not change the requirements of the Code"], ["2014-treasury-dec-FRAB__120__07_-_Annex_C_-_FT_ARM_14-15.txt", " 99 Borrowing costs IAS 23 "], ["2014-treasury-dec-Public_Spending_Statistics_July_2014_consolidated_revised.txt", "4 Religious and other community services  158  139  118  115  100  8"], ["2014-treasury-dec-PESA_2014_-_print.txt", "  Public Sector Finance Statistics A"], ["2014-treasury-dec-FRAB__120__02_-_IFRS_13_Fair_Value.txt", "  Page 7 of 12  FRAB 120 02 3 April 2014 Option 1  Decision tree  Yes  Yes Yes  No  Are there restrictions that would prevent access to the market at the reporting date  IAS 40 if criteria are met No IFRS 13 if criteria are not met  Yes  No Is the asset held for sale  No  Page 8 of 12  FRAB 120 02 3 April 2014 Option 2  Adapt IAS 16 to mirror valuations under IFRS 13, but without applying IFRS 13 directly not recommended 41"], ["2014-treasury-dec-budget_2014_data_sources.txt", "ukgovernmentpoliciesmaking-corporate-taxes-more-competitive HMT internal analysis  2  No"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", " The total reserves of Pool Re as at the date of their last published accounts December 2013 were 5"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_print.txt", " Our content and advice is available to all, free of charge, and we maintain information and resources across a wide range of topics"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", " The dividend paid to preference share holders is normally more than that paid to holders of ordinary shares"], ["2014-treasury-dec-PU1738_print_CMYK.txt", " 8832013 entered into force on 1 October 2013"], ["2014-treasury-dec-PU1624_final__web_.txt", " Departments are encouraged to classify spend according to the work of the business area rather than trying to split business areas along proportional lines"], ["2014-treasury-dec-Carbon_price_floor_-_fossil_fuels_in_CHPs.txt", " Natural gas, liquid petroleum gas or solid fossil fuels used in electricity generation are liable to the CPS rates of CCL"], ["2014-treasury-dec-AS2014_policy_costings_final.txt", "  The measure also removes Scotland from the scope of the power, recognising its legal differences from the rest of the UK when collecting debts"], ["2014-treasury-dec-45502_Cm_8988_Accessible.txt", "1    Ownership from the top by assigning a board member who is accountable for the proper treatment of whistleblowers    Providing whistleblowers with appropriate support and advice, such as access to legal and counselling services and    Appropriate and swift sanctions against employees, at all levels in the organisation, if they victimise whistleblowers"], ["2014-treasury-dec-141010_Consultation_on_how_LWP_should_be_funded_in_15-16.txt", " It requires Ministers to have due regard to the need to  eliminate unlawful discrimination, harassment and victimisation and other conduct prohibited by the Act  advance equality of opportunity between people who share a protected characteristic and those who do not, which involves having due regard, in particular, to the need to o remove or minimise disadvantages suffered by people who share a protected characteristic that are connected to that o take steps to meet the needs of people who share a protected characteristic that are different to those who do not"], ["2014-treasury-dec-FSCS_annual_report_2014_print.txt", " This has led to recognition of an exchange gain of 32,524,000 using the year-end exchange rates, although this may be reversed in future periods depending on movement in exchange rates"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " An intermediary is someone acting on behalf of the employer or someone acting on behalf of the relevant person"], ["2014-treasury-dec-promoters_of_tax_avoidance_schemes_amendment_of_return_to_take_account_of_relevant_judicial_rulings_and_dotas.txt", " This includes the rule that where HMRC has agreed a structured time to pay\u2019 agreement, payment will be regarded as satisfied for the purposes of the late payment penalty, provided that agreement is being met"], ["2014-treasury-dec-CAPITAL_GAINS_TAX_NON_RESIDENTS_AND_UK_RESIDENTIAL_PROPERTY.txt", "  1 Section 223 amount of relief is amended as follows"], ["2014-treasury-dec-Depositor_preference_SI_30-6-14.txt", "  Administration and preferential debts 22"], ["2014-treasury-dec-44369_Cm_8958_print_ready.txt", " Recommendation The department should ensure the Highways Agency has the right balance of revenue and capital funding to enable it to carry out essential routine maintenance activities"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", "  Penalties 12  1 This paragraph applies to a deposit-taker who a fails to comply with an information notice, a hold notice or a deduction notice, b fails to comply with an obligation under paragraph 62 in accordance with paragraph 63 obligation to notify HMRC of effects of hold notice, c fails to comply with an obligation under paragraph 64 in accordance with paragraph 65 obligation to notify HMRC if no affected accounts, d fails to comply with an obligation under paragraph 73 obligation to adjust hold arrangements where specified amount is reduced, e fails to comply with an obligation under paragraph 97 obligation to adjust held arrangements where hold notice is amended following objections in accordance with paragraph 98,or f following receipt of an information notice or hold notice in relation to an account or accounts held with the deposit-taker by a person the affected person, makes a disclosure of information to the affected person or any other person in circumstances where that disclosure is likely to prejudice HMRC\u2019s ability to use the provisions of this Part of this Schedule to recover a relevant debt owed by the affected person"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " Subsections 2 and 3a substitute 80 with 82"], ["2014-treasury-dec-OLD_complete_v3.txt", "  Background to the measure The RD relief regime is an incentive for RD activity and investment in innovation"], ["2014-treasury-dec-FRAB__119__08_-_Annex_G4_-_MAGENTA_PENSION_SCHEME_2013-14.txt", "4  Movement in pension liability  benefits paid  20"], ["2014-treasury-dec-PU1719_HMT_Science_.txt", " That is why we have prioritised science and innovation spending in difficult times"], ["2014-treasury-dec-44695_Autumn_Statement__Print_ready_.txt", "6 on the year, compared to a 2"], ["2014-treasury-dec-PU1728_Banking_Act_report_April_to_Sept_2014.txt", "Report under section 231 of the Banking Act 2009 1 April 2014 to 30 September 2014  December 2014  Report under section 231 of the Banking Act 2009 1 April 2014 to 30 September 2014  Presented to the House of Commons pursuant to section 231 of the Banking Act 2009  December 2014   Crown copyright 2014 This publication is licensed under the terms of the Open Government Licence v3"], ["2014-treasury-dec-Partnerships_Mixed_membership_partnerships__Alternative_investment_fund_managers__Transfer_of_assets___income_Streams_through_partnerships.txt", " The key is that A Ltd is only getting the profit share because of A's power to enjoy and the relevant tax amount is lower as a result of the arrangements"], ["2014-treasury-dec-UK-China_policy_outcomes.txt", " China and the UK intend to enhance information sharing and regulatory cooperation in cross-border trade and business in the futures markets"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", "  2  In Chapter 8 exemptions special kinds of employees, after section 306 insert Carers 306A Carers board and lodging  3  1  For the purposes of this section an individual is employed as a home care worker if the duties of the employment consist wholly or mainly of the provision of personal care to another individual the recipient at the recipient\u2019s home, in a case where the recipient is in need of personal care because of a old age, b mental or physical disability, c past or present dependence on alcohol or drugs, d past or present illness, or e past or present mental disorder"], ["2014-treasury-dec-44695_Accessible.txt", " This is included in the supplementary document, Autumn Statement 2014 policy costings\u2019, published alongside this Autumn Statement"], ["2014-treasury-dec-44695_Accessible.txt", "5bn  At  to improve the condition of roads  least 120 flood defence projects   Northstowe  up to 10,000 homes   Broadband  Connection voucher scheme extended Cambridge  SOUTH WEST  Dualling  the A303 and A358 to Taunton, with a new tunnel at Stonehenge   A30  continuous dual carriageway extended 40 miles further into Cornwall   M49  new junction at Avonmouth for enterprise zone   1"], ["2014-treasury-dec-44695_Accessible.txt", "  Growth The UK is expected to grow faster than any G7 country this year, and growth is broadly balanced across the different sectors of the economy"], ["2014-treasury-dec-survivor-benefits-in-occupational-pension-schemes.txt", "3 The review has explored differences that exist in both private sector occupational pension schemes and public service pension schemes"], ["2014-treasury-dec-Europe_and_international_summary.txt", " The Scottish Government\u2019s expectations for the timeframe and terms of its EU membership are completely unprecedented, which is why the President of the EU Commission, the Prime Minister of Spain, and others, have raised concerns"], ["2014-treasury-dec-PU1616_OTS_employee_benefits_final_report.txt", " In addition to the categories noted below carers, volunteers and ministers of religion we think a significant proportion relate to benefits provided to family members linked to small companies just alluded to"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", " In the case of equity investments classified as available-for-sale, a significant or prolonged decline in the fair value of the security below its cost is considered in determining whether an asset is impaired"], ["2014-treasury-dec-PSS_April_2014.txt", " 300  Chart 1 Real terms trends in Public Spending 250   billion  200  Social protection Education Defence  Health General public services Economic affairs  150  100  50  0  OFFICIAL SENSITIVE  Until 9"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_print.txt", "uk  Money Advice Line 0300 500 5000 Typetalk 1800 1 0300 500 5000 If you would like this document in Braille, large print or audio format please contact us on the above numbers"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", " 2013 From Here to Eternity The Outlook for Fiscal Adjustment in Advanced Economies\u2019, Presentation given at Peterson Institute for International Economics, May 20, 2013 Crawford, R"], ["2014-treasury-dec-elps_main_doc_final.txt", "4 per cent of Relative Loss, and subject to a 10 de minimis level beneath which payments will not be made"], ["2014-treasury-dec-37630_Budget_2014_Web_Accessible.txt", "  Budget 2014  5  Budget Report  1  Budget Report  The UK economy and public finances 1"], ["2014-treasury-dec-PU1678_final__1_.txt", "24 The Government is supportive of this approach, which will ensure that debt issued in third countries or subject to the law of third countries will be available to contribute to the loss absorbency of an institution"], ["2014-treasury-dec-scotland_analysis_fiscal_policy_and_sustainability_print.txt", "  20  In 2016-17 prices"], ["2014-treasury-dec-PU1624_final__web_.txt", "13 By analogy means schemes run by analogy to the multi-employer pension schemes"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", "  6  Where this subsection applies, when determining for the purposes of subsection 3 what would have been the chargeable profits of the foreign company, it is to be assumed that instead of the material provision such alternative provision was made or imposed as a it is just and reasonable to assume would have been made or imposed had the avoided PE been a permanent establishment in the United Kingdom through which the foreign company carried on the relevant trade, and b would not itself have resulted in an effective tax mismatch outcome"], ["2014-treasury-dec-Efficiency_and_reform_in_the_next_Parliament.txt", " Extra steps to reduce losses include further investment in the Department for Work and Pensions\u2019 capacity to act on this information and adjust benefit levels accordingly"], ["2014-treasury-dec-Partnerships_Salaried_member_rules.txt", " If an individual runs part of the LLP, such as a specific branch or shop, but has no say in the business as a whole, then Condition B will be satisfied and the individual can be a Salaried Member"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_print.txt", "1  Contract and temporary staff  311"], ["2014-treasury-dec-AS2014_policy_costings_final.txt", " HMRC operational intelligence is used to determine the levels of investment within the EIS and SITR that arise from ER"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", " The National Accounts recognition of PFI contracts is determined by judgements on the balance of risks and rewards arising from the contract, whereas the WGA recognition of a PFI contract is determined by judgments on the balance of control of the contract in accordance with IFRS"], ["2014-treasury-dec-FRAB__119__Minutes.txt", " A full paper to the Board would be expected to follow in due course but this would not be expected to change the conclusions, just provide slightly more detail"], ["2014-treasury-dec-Wales_Bill_-_Explanatory_Notes_-_Report_Stage_-_Final_10-6-14.txt", "  Subsection 3a explains that a day must be appointed by order for each of the provisions inserted by clauses 8 and 9 to come into force and subsection 3b sets out that an order can provide for the provisions in clauses 8 and 9 to have effect in relation to a tax year or financial year"], ["2014-treasury-dec-PU1616_OTS_employee_benefits_final_report.txt", "46 As the tax system and benefits system become ever more intertwined it is necessary to consider the impact of this proposal on the operation of the state benefits system and in particular, the Universal Credit system"], ["2014-treasury-dec-44695_Accessible.txt", " Bringing together GPs, nurses  and specialists, the fund will pay for the modern premises and technology that will give patients access to advanced care, such as chemotherapy and dialysis, in their local communities"], ["2014-treasury-dec-OLD_complete_v3.txt", " ISAs transfer to spouses on death"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " They support the Government's objective to simplify the tax system"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", "  6 In sub-paragraph 5, for the words following if substitute it does not involve an offshore matter or an offshore transfer"], ["2014-treasury-dec-OLD_complete_v3.txt", "  Background to the measure This measure was announced at Autumn Statement 2014"], ["2014-treasury-dec-survivor-benefits-in-occupational-pension-schemes-annex-b.txt", "  4  Assumptions The main assumptions adopted for our cost estimate are in line with the HMT specification as outlined in Annex 1"], ["2014-treasury-dec-PESA_2014_-_print.txt", "  Total general public services  1"], ["2014-treasury-dec-OLD_complete_v3.txt", "  There is an exemption for losses arising in a start-up period"], ["2014-treasury-dec-supplementary_estimates_and_new_estimates_2013_14_120214_correction.txt", "  Total  -6,034,000  4,800,000  Section A Increase to Capital Income limit to allow for income generated from the disposal of fixed assets"], ["2014-treasury-dec-2902216_ScotlandAnalysis_Conclusion_acc2.txt", "28 In the event of independence, the size of Scotland\u2019s debt in relation to the size of its economy is projected to be almost 100 percentage points of GDP higher than the UK\u2019s in 20 years\u2019 time"], ["2014-treasury-dec-government_financial_reporting_manual_201314.txt", "7 The proceeds of items sold to satisfy outstanding tax liabilities, net of sale expenses, should be treated in the same way as other taxation receipts"], ["2014-treasury-dec-STRENGTHENING_PENALTIES_FOR_OFFSHORE_NON_COMPLIANCE.txt", "5, b in paragraph b, for 70 substitute 87"], ["2014-treasury-dec-IFRS_9_Financial_Instruments_-_public_sector_application_guidance__Decem....txt", "31  In the public sector context, there may not be clear or easily identifiable contractual arrangements12 in place upon the origination of some financial assets, for example, when student loans are provided through the student loan support system or when interest-free loans are provided to benefits with repayments made as deductions from future benefits entitlement"], ["2014-treasury-dec-main_supply_estimates_2014_2015_print.txt", " This may result in cost implications for the UK Space Agency but this is unquantifiable at the reporting date"], ["2014-treasury-dec-government_financial_reporting_manual_201314.txt", "3 Budgetary Controls 1"], ["2014-treasury-dec-FRAB__120__03_-_Annex_A__ITC_and_WG_Report.txt", " IAS 27 Separate Financial Statements as amended in 2011 v"], ["2014-treasury-dec-PU1624_final__web_.txt", "  62  Debtors and pre-payments treated as capital in budgets 6"], ["2014-treasury-dec-OLD_complete_v3.txt", " The allowance will not be available to fields already in receipt of a field allowance"], ["2014-treasury-dec-FRAB__119__08_-_Annex_I3_-_NDPB_GREEN_2014-15.txt", " Reportable Segment 1 000  Reportable Segment 2  Reportable Segment 3  000  000  201X-1Y Total  000  Reportable Segment 1  Reportable Segment 2  Reportable Segment 3  000  000  000  Gross Expenditure Income Net Expenditure  Total assets Total liabilities Net assets Other information  In accordance with IFRS 8, if total liabilities, net assets or additional information is reported separately to the Chief Operating Decision Maker, disclosure should be made in the resource accounts"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", "9  Increase in year bn 6"], ["2014-treasury-dec-oil_and_gas_fiscal_review_call_for_evidence.txt", " This is important not just in ensuring a future flow of tax receipts but wider economic benefits such as employment, skills, supply chain activity, exports and security of energy supply"], ["2014-treasury-dec-OLD_complete_v3.txt", " Stamp duty land tax treatment MDR of shared ownership properties"], ["2014-treasury-dec-Cm_8869_Scotland_Analysis.txt", " Average of independent forecasts calculated on the basis of independent forecasts produced by BNP Paribas 5"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", " UK Financial Investments Limited UKFI manages HM Treasury\u2019s 100 per cent shareholding in UKAR"], ["2014-treasury-dec-main_supply_estimates_2014_2015_print.txt", " Departmental administration financial guarantee schemes regional investment and programmes enterprise for small and medium firms provision of support for business, including support for specific industries support for employment relations programmes and measures to promote a skilled and flexible labour market support for education, innovation and research activity miscellaneous programmes"], ["2014-treasury-dec-201407forecomp_final.txt", "enquirieshm-treasury"], ["2014-treasury-dec-FRAB__120__07_-_Annex_C_-_FT_ARM_14-15.txt", " Initial measurement at fair value 5"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", " The new discount rates apply to expenditure within ten years and are based upon the real yield of UK indexlinked gilts discounting of expenditure beyond ten years remains unchanged"], ["2014-treasury-dec-Wales_Bill_-_Explanatory_Notes_-_Report_Stage_-_Welsh_Language_Version_10_6_14_pdf.txt", "  Mae is-adrannau 11, 12 a 13 yn diwygio adran 51 of DCCTh 2005 dehongli"], ["2014-treasury-dec-Russia.txt", " Name 6 VITKO 1 ALEKSANDR 2 VIKTOROVICH 3 na 4 na 5 na"], ["2014-treasury-dec-IUK_Routemap_Case_Study_Crossrail.txt", "1  \u00a0billion,  \u00a0approximately  \u00a07  \u00a0of  \u00a0the  \u00a0original  \u00a0budget,  \u00a0 using  \u00a0principles  \u00a0that  \u00a0are  \u00a0reflected  \u00a0in  \u00a0the  \u00a0Routemap  \u00a0a  \u00a0mature  \u00a0sponsor-client  \u00a0 relationship,  \u00a0client  \u00a0capability  \u00a0transitioning  \u00a0and  \u00a0OCI"], ["2014-treasury-dec-Public_Spending_Statistics_July_2014_consolidated_revised.txt", " The deflators are calculated from data released by the Office for National Statistics on 27 June 2014"], ["2014-treasury-dec-FRAB__120__03_-_Annex_A__ITC_and_WG_Report.txt", "  2  IFRS 10 describes this entity as an investee this report will refer to the entity considered for consolidation or school as appropriate"], ["2014-treasury-dec-FRAB__119__08_-_Annex_G2_-_AGENCY_PINK_2013-14.txt", " For 201X-1Y, employers contributions of  0,000,000 were payable to the PCSPS 201W-1X 0,000,000 at one of four rates in the range 0"], ["2014-treasury-dec-ENFORCEMENT_BY_DEDUCTION_FROM_ACCOUNTS.txt", " 4 Where a deposit-taker is given an information notice, it must comply with the notice as soon as reasonably practicable and, in any event, within the period of 10 working days beginning with the day on which the notice is given to it"], ["2014-treasury-dec-oil_and_gas_fiscal_review_call_for_evidence.txt", "8 In practice, the design of oil and gas taxation involves making judgements about the combination of tax measures that will achieve the right balance in meeting these objectives"], ["2014-treasury-dec-government_financial_reporting_manual_201314.txt", "  Fines and penalties 13"], ["2014-treasury-dec-FSCS_annual_report_2014_web.txt", " Any relevant findings from these evaluations are considered, as appropriate, by the Nomination Committee and in the Board recruitment processes"], ["2014-treasury-dec-Tackling_marketed_tax_avoidance.txt", " These are primarily the Freedom of Information Act 2000 FOIA, the Data Protection Act 1998 DPA and the Environmental Information Regulations 2004"], ["2014-treasury-dec-Scotland_analysis__Fiscal_policy_and_sustainability.txt", " This means that these transfers impact on the initial Scottish debt allocation but not thereafter"], ["2014-treasury-dec-44695_Accessible.txt", " After weakening to 4"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " These changes correct the drafting error and restore the legislation to what was intended by Parliament"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", "8 1  Revisions apply back to 1997-98 or earlier"], ["2014-treasury-dec-PU1616_OTS_employee_benefits_final_report.txt", " Reduce Government administrative costs Administration should be as efficient as possible"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", " This reflects the disposal of military equipment following the Strategic Defence and Security Review and the disposal of life expired plant and machinery"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", " The reserves that are exposed to foreign-exchange rate risk comprise dollar and euro denominated bonds, IMF lending and yen exposure normally obtained through forward yen purchases"], ["2014-treasury-dec-scotland_analysis_fiscal_policy_and_sustainability_print.txt", " HM Treasury analysis in this paper indicates that neither of these conditions would be met"], ["2014-treasury-dec-IUK_Routemap_Case_Study_-_Surrey_County_Council_Highways.txt", "  \u00a0  \u00a0The  \u00a0strategy  \u00a0is  \u00a0 owned  \u00a0and  \u00a0implemented  \u00a0by  \u00a0staff  \u00a0who  \u00a0want  \u00a0to  \u00a0see  \u00a0positive  \u00a0change  \u00a0in  \u00a0the  \u00a0organisation,  \u00a0and  \u00a0also  \u00a0aims  \u00a0to  \u00a0create  \u00a0a  \u00a0culture  \u00a0that  \u00a0will  \u00a0 support  \u00a0integrated  \u00a0team  \u00a0working"], ["2014-treasury-dec-37630_Budget_2014_Web_Accessible.txt", " This means that anyone with total income of less than 15,500 per annum will no longer pay any tax on their savings income"], ["2014-treasury-dec-MCD_draft_regulations.txt", " 2 Before the provision of advisory services or, where applicable, the conclusion of a contract for the provision of advisory services, the lender or credit intermediary must provide the borrower with the following information on paper or another durable medium a whether the recommendation will be based on a consideration of only the creditor\u2019s or the credit intermediary\u2019s own product range or a consideration of a wide range of products from across the market and b where applicable, the fee payable by the borrower for the advisory services or, where the amount cannot be ascertained at the time of disclosure, the method used for its calculation"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", " Bank overdraft amounts are identified separately in the SoFP"], ["2014-treasury-dec-140220_Letter_and_annexes_from_HMT_to_Govt_Actuary_3.txt", "  Local Government Pension Scheme  The implementation of a parallel cost management process for the Local Government Pension Scheme in England and Wales, as proposed by the Scheme Advisory Board, may have practical implications for the Directions"], ["2014-treasury-dec-freedom_and_choice_in_pensions_print_210314.txt", " The government therefore proposes that everyone has access to free, impartial and high quality guidance so that they can make confident and informed financial decisions and access products that meet their needs"], ["2014-treasury-dec-EMB_expenses_and_hospitality_received_Jul-Sept_2013.txt", "13  Rail  OTHER Including Hospitality Given  Organisation Name British Bankers\u2019 Association British Bankers\u2019 Association Close Brothers British Bankers\u2019 Association Citigroup Centre EMEA Banking Association of British Insurers Policy Exchange Morgan Stanley British Bankers\u2019 Association The Mansion House City of London Corporation Silicon Valley Bank British American Business City of London Corporation The Royal Institute of International Affairs Prudential  7  Total Cost   TaxiCar  345"], ["2014-treasury-dec-Scotland_analysis__Fiscal_policy_and_sustainability.txt", " Scottish deficit Forecasting body  Per cent of GDP   billions   per head  Scottish Government1  3"], ["2014-treasury-dec-44369_Cm_8958_print_ready.txt", " More generally, where ministers or officials reject MPA recommendations, there should be a formal and transparent process in place to document this"], ["2014-treasury-dec-main_supply_estimates_2014_2015_print.txt", " Significant social security benefits include Jobseekers Allowance, Income Support, Employment Support and Allowance, Disability Living Allowance, Pension Credit, Universal Credit, Personal Independence Payment and other associated benefits, including housing benefit, rent rebates, temporary subsidies to employers"], ["2014-treasury-dec-OLD_complete_v3.txt", " Corporation Tax and Diverted Profits Tax 2"], ["2014-treasury-dec-06._2013-14_MAGENTA_PENSION_SCHEME.txt", " Where the Scheme has an Excess Vote for one of the reasons given in 'Managing Public Money' or 'Government Accounting Northern Ireland' as appropriate the Scheme should insert this note here The Scheme has incurred an Excess of insert amount because insert reason"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", "  119  Department of Health  Draft NHS Manual for Accounts 2014-15  Capitalisation threshold of non-current assets  de minimis limits 4"], ["2014-treasury-dec-Modernising_the_taxation_of_corporate_debt_and_derivative_contracts.txt", "  15  2 After subsection 2 insert 2A  Where a a company has a hedging relationship between a relevant contract the hedging instrument and the asset or liability representing the loan relationship, and b the loan relationship is dealt with in the company\u2019s accounts on the basis of fair value accounting, it is to be assumed in applying an amortised cost basis of accounting for the purpose of subsection 2 that the hedging instrument has where possible been designated for accounting purposes as a fair value hedge of the loan relationship"], ["2014-treasury-dec-main_supply_estimates_2014_2015_print.txt", " In accordance with Managing Public Money requirements, the relationship between the Principal Accounting Officer and Additional Accounting Officers together with their respective responsibilities, is set out in writing"], ["2014-treasury-dec-141010_Consultation_on_how_LWP_should_be_funded_in_15-16.txt", " Options 2a and b would therefore have different notional distributions to inform local discussions about levels of service provision"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", "  Also see SIC 31 Revenue  barter transactions involving advertising services  Applies with the following interpretations  IAS 19 Employee benefits  NHS bodies shall account for the NHS Superannuation Scheme as a defined contribution plan"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " To do this, they often use a registered pension scheme to which the member is encouraged to transfer their pension to before the pension is liberated\u2019 to the member"], ["2014-treasury-dec-FRAB__119__08_-_Annex_I4_-_MAGENTA_PENSION_SCHEME_2014-15.txt", "2  Violet Compensation Scheme  agency arrangements  This note will need to be amended if the scheme acts as a principal in respect of early departure costs or compensation payments as the scheme statements will need to reflect the scheme\u2019s obligations to the former employees and amounts recoverable from employers"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", " The internal bad bank will deliver similar benefits to an external bad bank, but instead of being funded using taxpayers\u2019 money, it will be funded by RBS"], ["2014-treasury-dec-Women_in_the_workplace_Nov_2014.txt", " International comparisons are taken from the OECD"], ["2014-treasury-dec-FRAB__120__03_-_Annex_A__ITC_and_WG_Report.txt", " However, CIPFALASAAC considers that care needs to be taken to ensure that the disclosures required by IFRS 12 do not overburden local authority financial statements with excess information and obscure the main messages"], ["2014-treasury-dec-PU1638_policy_costings_bud_2014_with_correction_slip.txt", " This is the difference between a pre-measure scenario where the government raises 10 billion through the DMO, and a post-measure scenario where 10 billion of is raised through the new NSI bonds rather than through gilts"], ["2014-treasury-dec-Scotland_analysis__Fiscal_policy_and_sustainability.txt", " For the UK in 2018-19 spending is apportioned in line with the projections made by the OBR in its 2013 FSR and tax in line with its March 2014 EFO"], ["2014-treasury-dec-PU1616_OTS_employee_benefits_final_report.txt", "14 If this recommendation is taken forward, we think that the answer is to ensure a balance is included through a reasonable care\u2019 requirement and a reasonable excuse\u2019 defence"], ["2014-treasury-dec-Country_and_Regional_Analysis_November_2014_Combined.txt", "15 UK identifiable expenditure on services by function, country and region, per head, 2009-10 to 2013-14 continued  of which international services  2"], ["2014-treasury-dec-Bereavement_Support_Payment_exemption.txt", " The impact of the tax exemption on an individual and their household will depend upon their personal circumstances"], ["2014-treasury-dec-PESA_2014_-_print.txt", "3 Broadcasting and publishing services 8"], ["2014-treasury-dec-scotland_analysis_fiscal_policy_and_sustainability_print.txt", " For ease of comparison, the projections for an independent Scotland are in pounds Sterling"], ["2014-treasury-dec-supplementary_estimates_and_new_estimates_2013_14_120214_correction.txt", " This is only allowed in the most exceptional circumstances, where urgent additional provision is needed at short notice and where this cannot wait for a normal Estimates round"], ["2014-treasury-dec-FSCS_annual_report_2014_web.txt", " This procedure  was convenient for investors  reduced the time taken to pay claimants and  had significant cost savings for levy payers"], ["2014-treasury-dec-05._2013-14_NDPB_GREEN.txt", " Non-cash Income should be disclosed separately where material"], ["2014-treasury-dec-Public_Spending_Statistics_July_2014_consolidated_revised.txt", "1 Housing development  10,950  8,462  5,646  5,551  6,793  of which local authority housing  5,751  4,368  2,957  4,238  5,537  of which other social housing  5,199  4,093  2,690  1,314  1,256  6"], ["2014-treasury-dec-Public_Service_Pensions_Valuations_and_Employer_Cost_Cap_Directions_2014_archived_version.txt", " The National Health Service Pension Scheme Regulations 2008  Health service workers  The scheme established by  Scotland  1"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " 10 Paragraph 33 applies for the purposes of sub-paragraphs 8 and 9 as for the purposes of paragraph 32"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", "  4  Subsection 5 applies where goods or services supplied to, or acquired or imported by, a search and rescue charity otherwise than for the purpose of any business carried on by the charity cannot be conveniently distinguished from goods or services supplied to, or acquired or imported by, the charity for such a purpose"], ["2014-treasury-dec-ias_16_guidance_categories_contained_in_the_road_network.txt", " The standards cover both how the road should appear to how it should be constructed"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", "  This section applies in a case where part of an asset or liability representing a loan relationship of a company ceases to be recognised in the company\u2019s accounts as it applies in a case where the whole of an asset or liability representing a loan relationship ceases to be recognised, but as if the reference in subsection 1b to amounts in respect of the loan relationship were a reference to so much of those amounts as are attributable to that part of the asset or liability"], ["2014-treasury-dec-IFRS_9_Financial_Instruments_-_public_sector_application_guidance__Decem....txt", " The IAS 8 disclosures may increase the burden on preparers of the financial statements as they will not only have to disclose the descriptions of the transitional provisions including those that may have an impact on future periods but they will also have to disclose the following   the amount of the adjustment made to the financial statements for the current and each prior period reported on to the extent that this is realistic    the adjustment relating to periods before those present again, only if practical and    an explanation and description of how the change was applied if retrospective application is impracticable"], ["2014-treasury-dec-PU1624_final__web_.txt", " The only differences between outturn against Administration budgets and net administration costs are the differences that apply generally between the SoCNE and Resource Budget set out in Table A"], ["2014-treasury-dec-Fuel_duty_-_aqua_methanol.txt", "  Paragraphs 9  11 provide for minor and consequential amendments"], ["2014-treasury-dec-elps_main_doc_final.txt", "17 On 20 October 2010, as part of the Spending Review, the Government announced that the Relative Losses suffered by policyholders amounted to 4"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", " There is no obligation unless and until a market share exists during the measurement period"], ["2014-treasury-dec-Extension_of_Ring_Fence_Expenditure_Supplement.txt", "1 of Autumn Statement 2014, as part of Oil and gas support for investment, and have been certified by the Office for Budget Responsibility"], ["2014-treasury-dec-AS2014_policy_costings_final.txt", " The tax base is estimated using industry and survey data on the P2P market"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", " Update provided as a chart"], ["2014-treasury-dec-Russia.txt", " Name 6 KAKIDZYANOV 1 IGOR 2 EVGENEVICH 3 na 4 na 5 na"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", "  DETAILS OF THE CLAUSE 2"], ["2014-treasury-dec-PU1719_HMT_Science_.txt", "27 Postgraduate taught study also provides core research skills, the advancement and specialisation necessary to undertake original and independent research that lead to academic and research careers, and feeds the pipeline for research-intensive businesses"], ["2014-treasury-dec-DAO_Treasury_Minutes_2014_Update.txt", " In order to reduce the length of these reports, only recommendations that remained work in progress as at the last TM will be reported on with references to earlier reports included"], ["2014-treasury-dec-Minute_of_Gov-Chx_meeting_Jan_30_2014.txt", " The Governor highlighted that some cohorts of UK households were particularly indebted for instance, households with debts exceeding four times their income accounted for nearly 30 of mortgage debt"], ["2014-treasury-dec-OLD_complete_v3.txt", "  Further advice If you have any questions about this change, please contact Alastair Dougans on 03000 584745 email employmentincome"], ["2014-treasury-dec-main_supply_estimates_2014_2015_print.txt", "  The responsibilities of an Accounting Officer, including responsibility for regularity and propriety of the public finances for which an Accounting Officer is answerable, for keeping proper records and safeguarding assets, are also set out in Chapter 3 of Managing Public Money"], ["2014-treasury-dec-FRAB__119__09_-_Draft_Code_of_Practice_on_Local_Authority_Accounting_2014-15_with_Annexes.txt", " Chapter seven of the Code includes minor adaptation and additional guidance covering regular way\u2019 trades of financial assets a prohibition on the designation of the category of a financial instrument soft loans advanced and received by an authority  prevailing interest rate\u2019 Lender Option Borrower Option Loans LOBOs accounting for immaterial transaction costs on initial recognition and exchanges of debt instruments"], ["2014-treasury-dec-FRAB__119__08_-_Annex_I4_-_MAGENTA_PENSION_SCHEME_2014-15.txt", " Compensation benefits payable 15"], ["2014-treasury-dec-SDPR_Update_September_2014___published_as_Clarifications_.txt", " Taking each reconciliation check in turn, for the first reconciliation check which has been failed, the relevant reconciliation check, a revised Relative Loss is determined"], ["2014-treasury-dec-37630_Budget_2014_Web_Accessible.txt", " The government will form a dedicated Urban Development Corporation for the area, in consultation with local MPs, councils and residents, to drive forward the creation of Ebbsfleet Garden City, and will make up to 200 million of infrastructure funding available to kick start development"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " The diverted profits tax is a new charge on diverted profits"], ["2014-treasury-dec-Russia.txt", " Therefore, it supports the consolidation of the illegally annexed Crimean peninsula into the Russian Federation, which in turn further undermines the territorial integrity, sovereignty and independence of Ukraine"], ["2014-treasury-dec-44695_Accessible.txt", " Over 40 of unemployed people who claim Employment and Support Allowance report a mental health condition as their primary health condition"], ["2014-treasury-dec-OOTLAR_19_March_2014__1_.txt", " Other impacts have been considered and none have been identified"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " The diverted profits tax is a new charge on diverted profits"], ["2014-treasury-dec-FRAB__119__05_-_EPSAS_governance_consultation_paper.txt", "douriOJL200908701640173ENPDF European Statistics Code of Practice - revised edition 2011"], ["2014-treasury-dec-survivor-benefits-in-occupational-pension-schemes-annex-b.txt", " What is the cost of providing survivor benefits in public service pension schemes to surviving male civil partners and male survivors of a marriage between a same sex couple, which are identical for all periods of accrual to those provided to females who survive their male spouse 5"], ["2014-treasury-dec-FRAB__119__Minutes.txt", " Maggie McGhee noted that short term actions being taken in 2013-14 should still have a significant impact, particularly red pen exercises, a clearer understanding of materiality and a focus the overall document hanging together"], ["2014-treasury-dec-44695_Autumn_Statement__Print_ready_.txt", " In addition, the Chancellor of the Exchequer has asked the Financial Conduct Authority, as part of their review of the switching service, to examine whether a 5-day switching period would deliver significant benefits to consumers and advise on this question before Budget 2015"], ["2014-treasury-dec-44369_Cm_8958_print_ready.txt", " The department agrees that decision takers should see and take into account the different parts of the value for money assessment, giving appropriate weight to each part"], ["2014-treasury-dec-FSCS_annual_report_2014_print.txt", "  03072014 1435  16 FSCS Annual Report and Accounts 201314    We are recognising the issue of volatility by moving to a new funding approach  We strongly support the action the FCA has taken to address this"], ["2014-treasury-dec-DEFERRED_ENTREPRENEURS_RELIEF_ON_INVESTED_GAINS.txt", " A gain representing all or part of a gain which has previously been deferred or held-over\u2019 under either EIS or SITR must be treated as accruing under the provisions for those reliefs"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", "  6  Regulations under this section are subject to annulment in pursuance of a resolution of the House of Commons"], ["2014-treasury-dec-EU_finances_2014_final.txt", "25 Gross expenditure on EU supported projects is recognised in the period in which it becomes payable by UK central government to the recipient under the rules of the relevant  45  scheme"], ["2014-treasury-dec-PU1666_Help_to_Buy_mortgage_guarantee_scheme_quarterly_stats.txt", " In order to qualify for a loan supported by the Help to Buy mortgage guarantee, there are certain criteria that have to be met, which are set out in the scheme rules"], ["2014-treasury-dec-FRAB__120__07_-_Annex_C_-_FT_ARM_14-15.txt", "5 of the FReM, for non-specialised property assets in operational use, fair value should be interpreted as market value for existing use"], ["2014-treasury-dec-OLD_complete_v3.txt", " International Where UK pensions tax relief has been provided to individuals who are members of overseas schemes, there are similar limitations to those that exist for registered schemes on the amount of tax relief available, what benefits can be provided from the UK tax relieved savings and information requirements"], ["2014-treasury-dec-44695_Autumn_Statement__Print_ready_.txt", " Funding for these 2 major British Business Bank schemes will unlock up to 1 billion of finance for smaller businesses"], ["2014-treasury-dec-44695_Autumn_Statement__Print_ready_.txt", "31 Enterprise Zones  The government will extend the Enterprise Zone in Nottingham to a site in Derby"], ["2014-treasury-dec-PU1616_OTS_employee_benefits_final_report.txt", " The former would be reduced by the recommendation in Chapter 3 that proposes an exemption for qualifying business expenses"], ["2014-treasury-dec-FSCS_annual_report_2014_print.txt", "15  RPI inflation assumption  3"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " Calculate the total quantity of input fuels referable to the production of nonqualifying electricity in accordance with the following formula  ES   Q  1    TPO  MO  Where Q is the quantity of input fuels referable to the production of electricity calculated in accordance with paragraph 2"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", " The HM Treasury board is ultimately responsible for managing these risks and HM Treasury\u2019s overall risk management programme"], ["2014-treasury-dec-CAPITAL_GAINS_TAX_NON_RESIDENTS_AND_UK_RESIDENTIAL_PROPERTY.txt", " Here the relevant gain or loss is that proportion of the gain or loss over the period of ownership since 31 March 1982 that reflects the amount of days in which the asset is used as a dwelling and any mixed use on the same day is similarly apportioned"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_web.txt", " Key areas of expenditure for the year ended 31 March 2014 continued to be the delivery of services face to face, by phone and online"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", "  3  The officer may consider representations made in accordance with subsection 2 only if they are made on the following grounds a that there is an arithmetical error in the calculation of the amount of the diverted profits tax or the taxable diverted profits or an error in a figure on which an assumption in the notice is based b that the small or medium-sized enterprise requirement is not met c that in a case where the preliminary notice states that section 2 applies i that section does not apply by virtue of section 22, ii if it also states that the mismatch condition within the meaning of section 23 is met, the condition is not met because the participation condition is not met, the 80 payment test is met or the material provision is an excluded loan relationship within the meaning of section 26, or iii the company meets the UK sales threshold condition see section 12 for the accounting period d that in a case where the preliminary notice states that section 3 applies i the participation condition is not met, ii the 80 payment test is met, or iii the material provision is an excluded loan relationship within the meaning of section 26"], ["2014-treasury-dec-government_financial_reporting_manual_201314.txt", "12 Paragraphs 15 to 24 provide guidance on fair presentation\u2019"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", "  For the Department and agencies, will apply in full only where bodies are designated to the private sector and rest of the world by OND"], ["2014-treasury-dec-Research_and_development_tax_credits_-_consumables.txt", "  Equalities impacts  The measure will apply only to corporate entities within the charge to CT and so is not expected to have any equality impacts"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", " These appointments can be terminated with one month\u2019s notice period"], ["2014-treasury-dec-Partnerships_Salaried_member_rules.txt", " As part of the LLP agreement, the amount of capital contributed cannot be varied by M alone, any variation has to be by agreement of all of the LLP members"], ["2014-treasury-dec-39796_Cm_8847_Accessible.txt", " The Treasury daily monitors all departmental drawings of supply cash from the Consolidated Fund"], ["2014-treasury-dec-elps_main_doc_final.txt", "  The Equitable Life Payment Scheme design  Taxation Treatment of Payments and Impact on Tax Credits, Social Security and Social Care Tax 9"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " Paragraph 23 amends sections 1695, 2574, 2611 and 2642 of FA2004 to replace incorrect\u2019 with inaccurate\u2019, to ensure consistency in Part 4 of FA 2004"], ["2014-treasury-dec-FSCS_annual_report_2014_web.txt", " If I become aware of any apparent material misstatements or inconsistencies I consider the implications for my certificate"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", "79 Governance arrangements were further updated within the Financial Services Act 2012 and following this the responsibility for oversight transferred from the FSA to the newly created Financial Conduct Authority FCA on 1 April 2013"], ["2014-treasury-dec-PN_December_2013.txt", " In line with  HM  Treasury\u2019s  statistical  revisions  policy  see  httpswww"], ["2014-treasury-dec-FRAB__119__08_-_Annex_H_-_2014-15_FReM.txt", " A model statement of Accounting Officers responsibilities is provided in Annex 1"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", "  Open on our spending 1"], ["2014-treasury-dec-37630_Budget_2014_Web_Accessible.txt", " 44 45  30  Budget 2014  Growth 1"], ["2014-treasury-dec-OOTLAR_19_March_2014__1_.txt", " There will be no charge on an authorised surplus payment to a sponsoring employer funded by a surrender to the extent the surrender was treated as an unauthorised payment"], ["2014-treasury-dec-UK_Sovereign_Sukuk_PLC_Offering_Circular.txt", " The Trustee\u2019s only material assets, which will be held on trust for Certificateholders, will be the Trust Assets, which include its right to receive payments under the relevant Transaction Documents"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " 3 An assessment is to be treated as an amount of duty due from P under this Act and may be recovered accordingly"], ["2014-treasury-dec-FRAB__119__09_-_Draft_Code_of_Practice_on_Local_Authority_Accounting_2014-15_with_Annexes.txt", "26  A reporting authority shall disclose qualitative and quantitative information about its interests in unconsolidated structured entities, including, but not limited to, the nature, purpose, size and activities of the structured entity and how the structured entity is financed"], ["2014-treasury-dec-Special_purpose_share_schemes.txt", " This will support the government\u2019s objectives of tackling unfair outcomes in the tax system by ensuring parity of treatment with other taxpayers who are not able to choose how they are taxed on their income"], ["2014-treasury-dec-FSCS_annual_report_2014_web.txt", "Financial Services Compensation Scheme Annual Report and Accounts 201314  Financial Services Compensation Scheme Annual Report and Accounts 201314  Presented to the House of Commons pursuant to section 7 of the Government Resources and Accounts Act 2000  Ordered by the House of Commons to be printed on 7 July 2014  HC 487   Financial Services Compensation Scheme copyright 2014 The text of this document this excludes, where present, the Royal Arms and all departmental or agency logos may be reproduced free of charge in any format or medium provided that it is reproduced accurately and not in a misleading context"], ["2014-treasury-dec-FRAB__119__08_-_Annex_G1_-_DEPARTMENT_YELLOW_2013-14.txt", "  The notes on pages aa to zz form part of these accounts  13  2013-14  DEPARTMENT YELLOW ILLUSTRATIVE ACCOUNTS  Consolidated Statement of Comprehensive Net Expenditure for the Year ended 31 March 201Y This account summarises the expenditure and income generated and consumed on an accruals basis"], ["2014-treasury-dec-37630_Budget_2014_Web_Accessible.txt", " The government will also expand the Education is GREAT\u2019 campaign to help attract more international students to the UK, and build on its reputation as a world-leading place to study"], ["2014-treasury-dec-Tackling_marketed_tax_avoidance.txt", " In the majority of cases HMRC would expect to have a reasonable indication of the amount in dispute as the matter will have been under enquiry, or HMRC will have issued an assessment or determination"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", "19 The accrued pension quoted is the pension the Minister is entitled to receive when they reach 65, or immediately on ceasing to be an active member of the scheme if they are already 65"], ["2014-treasury-dec-PESA_2014_-_print.txt", " Gross Fixed Capital Formation VAT refunds D"], ["2014-treasury-dec-FRAB__120__02_-_IFRS_13_-_Appendix_A.txt", " The first is the level of subjective judgement that would be needed to designate assets as delivering services to the public or not"], ["2014-treasury-dec-FRAB_121_minutes.txt", " They will also continue to ramp up engagement within Parliament by running events as they believed this had been a very useful exercise and there was concern at the suggestion that this would be dropped"], ["2014-treasury-dec-AS2014_distributional_analysis_final.txt", "B shows that on average, households receive more from welfare than they contribute in tax"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_print.txt", "8  112 The Money Advice Service Annual Review, Directors\u2019 Report and Financial Statements 201314  15"], ["2014-treasury-dec-INHERITANCE_TAX_EXEMPTION_FOR_DECORATIONS_AND_OTHER_AWARDS.txt", "  Operational impact m HMRC or other  There will be a negligible operational impact on HM Revenue  Customs HMRC"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", "14 Further analysis of the information contained in these tables follows in the rest of this chapter, cross-referenced and supported where appropriate by the Annual Accounts"], ["2014-treasury-dec-FRAB_121_07_IFRS_13_annex_exposure_draft_of_proposed_amendments_to_FReM.txt", " 7 Applicability of IFRS 13 for Public Sector Reporting Entities"], ["2014-treasury-dec-FRAB__119__08_-_Annex_G1_-_DEPARTMENT_YELLOW_2013-14.txt", " Statutory guarantees listed Statutory indemnities listed Letters of comfort listed Departments should give an explanation as to why the liabilities are unquantifiable and, should any of them relate to an agency or other designated body, that fact should be noted"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " If you have any questions about this change, or comments on the legislation, please contact Paul Thomas on 03000 586524 email paul"], ["2014-treasury-dec-Annex_-_HM_Treasury_correspondence_with_European_Commission.txt", " the making available of its total gross cumulative corrections in 2014"], ["2014-treasury-dec-Diverted_Profits_Tax.txt", " Subsection 1d requires either or both of two further conditions to be met"], ["2014-treasury-dec-Deduction_at_source_from_interest_paid_on_private_placements.txt", "  FINANCE BILL 2015  EXPLANATORY NOTE  EXCEPTION FROM DUTY TO DEDUCT TAX QUALIFYING PRIVATE PLACEMENTS  SUMMARY 1"], ["2014-treasury-dec-Avoidance_schemes_involving_the_transfer_of_corporate_profits.txt", "  Other impacts  Other impacts have been considered and none have been identified"], ["2014-treasury-dec-44695_Accessible.txt", " Reflecting this ongoing commitment to responsible fiscal policy and returning the public finances to a sustainable position, the government is delivering a small fiscal tightening at the Autumn Statement and reaffirming its commitment to its path of fiscal consolidation"], ["2014-treasury-dec-44695_Autumn_Statement__Print_ready_.txt", " 75  60  Autumn Statement 2014  4469501Chapter1 Complete"], ["2014-treasury-dec-freedom_and_choice_in_pensions_print_210314.txt", " Under the old system, individuals did not understand how the earnings-related parts of the system worked and it was difficult for them to calculate what their entitlement in retirement was likely to be"], ["2014-treasury-dec-UK_Sovereign_Sukuk_PLC_Offering_Circular.txt", " Each potential investor in the Certificates must determine the suitability of that investment in light of its own circumstances"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", "  After section 1126 insert 1126A Attributable expenditure special rules 1  Expenditure on consumable items is not to be treated as attributable to relevant research and development if a the relevant research and development relates to an item that is produced in the course of the research and development, b the consumable items form part of the item produced, and c that item is transferred by a relevant person in the ordinary course of the relevant person\u2019s business"], ["2014-treasury-dec-Country_and_Regional_Analysis_November_2014_Combined.txt", "8 RD economic affairs 4"], ["2014-treasury-dec-Personal_Allowance_for_2015-16.txt", " Section 37 of ITA provides the income tax personal allowance for those born before 6 April 1938"], ["2014-treasury-dec-Amendment_5-6.txt", " Budget 2014 announced that the number of Air Passenger Duty destination bands will be reduced from four to two"], ["2014-treasury-dec-44695_Autumn_Statement__Print_ready_.txt", "  Economic forecast UK GDP grew 3"], ["2014-treasury-dec-supplementary_estimates_and_new_estimates_2013_14_120214_correction.txt", "  322  Unquantifiable  Ministry of Justice  Supplementary Estimates, 2013-14  Pay Deals  Equal Pay and Age Discrimination The MoJ is involved in five test tribunal cases relating to claims regarding age discrimination"], ["2014-treasury-dec-government_financial_reporting_manual_201314.txt", " the construction of a new wing to such assets are written down to depreciated replacement cost DRC following the first professional valuation"], ["2014-treasury-dec-OLD_complete_v3.txt", " The measure should not significantly impact on charities"], ["2014-treasury-dec-PU1650_Remit_and_Recommendations_for_FPC__print_.txt", " I know you share this goal and will be addressing this over the coming year"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", " Sub-sections 414A5 and 6 do not apply"], ["2014-treasury-dec-EEA_Accounts_2013-14_-_web.txt", "  4  EXCHANGE EQUALISATION ACCOUNT REPORT AND ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2014  Investment Policy 11"], ["2014-treasury-dec-OOTLAR_19_March_2014__1_.txt", "  The measure is expected to have no impact on civil society organisations"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " in paragraph 9 certain other amounts of inheritance tax, for date of the testator\u2019s death substitute end of the month in which the testator died"], ["2014-treasury-dec-FSCS_annual_report_2014_web.txt", "8 of covered deposits, to be achieved within 10 years  access to funding in the event that the available financial means of a DGS are insufficient to repay depositors  risk-based levies and  stress-testing of DGS systems every three years"], ["2014-treasury-dec-44369_Cm_8958_accessible.txt", " It seeks, for the first time, to integrate fully a regular Army of 82,500 with a larger and more frequently used Army Reserve of 30,000"], ["2014-treasury-dec-COUNTRY_BY_COUNTRY_REPORTING.txt", " It is intended that the information reported by MNEs will be shared with other relevant tax jurisdictions to so that they too can identify when MNEs have engaged in certain forms of base erosion or profit shifting activity"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", " Provisions are calculated using the best available information, but the actual future outcomes of items provided for may differ from expectations"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", " The value of receivables is shown after an allowance for irrecoverable debts"], ["2014-treasury-dec-staff_survey_2013.txt", "  indicates a variation in question wording from your previous survey indicates statistically significant difference from comparison   Positive  All questions by theme  67  5  24  11  75  4  24  13  63  4  19  8  54  8  13  -1  64  7  23  13  47  -2  19  8  40  6  13  5  70  -1  12  6  48  0  12  4  58  4  19  9  Leadership and managing change Strength of association with engagement  B40"], ["2014-treasury-dec-Russia.txt", "Responsible for commanding Russian forces that have occupied Ukrainian sovereign territory"], ["2014-treasury-dec-scotland_analysis_fiscal_policy_and_sustainability_print.txt", " However, for such large increases in rates these behavioural effects may be underestimated"], ["2014-treasury-dec-44695_Accessible.txt", " Finance Bill 2015 17 2"], ["2014-treasury-dec-DRAFT-_Exit_Payment_Note_on_Regs.txt", " Part 2 Exit payments 10"], ["2014-treasury-dec-ENFORCEMENT_BY_DEDUCTION_FROM_ACCOUNTS.txt", " HMRC will only take action against debtors who owe over 1,000 of tax or tax credits debt"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", " Directors\u2019 interests 2"], ["2014-treasury-dec-37630_Budget_2014_Web_Accessible.txt", " But the total stock of savings continues to increase and the total stock of financial assets rose 31 between the second quarter of 2009 and the third quarter of 2013"], ["2014-treasury-dec-FRAB__119__08_-_Annex_I3_-_NDPB_GREEN_2014-15.txt", "  List cases Claims abandoned List cases Administrative write-offs List cases Fruitless payments List cases Store Losses List payments  25  201W-1X  2014-15  21"], ["2014-treasury-dec-Efficiency_and_reform_in_the_next_Parliament.txt", " Reducing duplication through shared services has been a longstanding commitment, and in this Parliament there has been progress"], ["2014-treasury-dec-37630_Budget_2014_Web_Accessible.txt", "248 UK Guarantee for Mersey Gateway Bridge  The government has approved a UK Guarantee for up to 270 million to support the raising of debt finance for the Mersey Gateway Bridge"], ["2014-treasury-dec-main_supply_estimates_2014_2015_web.txt", "  The format of Supply Estimates is described in detail in Section 2 Section 3 describes the way in which Parliament considers the Supply Estimates Section 4 summarises the rules on the treatment of income in Estimates and Section 5 consists of individual departmental Estimates themselves"], ["2014-treasury-dec-OOTLAR_19_March_2014__1_.txt", " This measure supports the Exchequer in its commitment to protect revenue"], ["2014-treasury-dec-banking_reform_impact_assessment_05072014.txt", "ukgovernmentuploadssystemuploadsattachmentdatafile223566PU1488 Bankingreformconsultation-online-1"], ["2014-treasury-dec-Country_and_Regional_Analysis_November_2014_Combined.txt", " 26 A number of users have expressed a desire for lower-level geographical data in our releases at the local authority level, or even at the postcode level"], ["2014-treasury-dec-OLD_complete_v3.txt", " The charge will continue to be collected through SelfAssessment"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_web.txt", "9  Balance at 31 March 2014  134"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " A corporation tax accounting period is an accounting period for corporation tax purposes"], ["2014-treasury-dec-elps_annex_final.txt", "8 CWP Data issues 164"], ["2014-treasury-dec-Final_IA_-_ring-fencing_and_depositor_preference.txt", "  Cost to the Exchequer 27"], ["2014-treasury-dec-DEFERRED_ENTREPRENEURS_RELIEF_ON_INVESTED_GAINS.txt", " The gain which is treated as accruing is known for the purposes of this Clause as the first eventual gain\u2019"], ["2014-treasury-dec-promoters_of_tax_avoidance_schemes_amendment_of_return_to_take_account_of_relevant_judicial_rulings_and_dotas.txt", " 3 If any amount of the accelerated payment is unpaid after the end of the period of 11 months beginning with the penalty day, P is liable to a penalty of 5 of that amount"], ["2014-treasury-dec-44695_Autumn_Statement__Print_ready_.txt", " All other companies benefiting substantially from subsidies for the generation of renewable energy will be excluded from also benefiting from EIS, SEIS and VCTs with effect from 6 April 2015"], ["2014-treasury-dec-39796_Cm_8847_Accessible.txt", "1 On the basis of a report by the NAO, the Committee took evidence, on 18 November 2013, from the Department of Health and NHS England about maternity services in England"], ["2014-treasury-dec-FRAB_121_07_IFRS_13_annex_exposure_draft_of_proposed_amendments_to_FReM.txt", " All assets which are not held for their service potential will be valued in accordance with IFRS 5 or IAS 40 depending on whether the asset is or is not being held for sale"], ["2014-treasury-dec-39796_Cm_8847_Print_Ready.txt", " It presents the combined financial activities of some 3,000 organisations across the public sector an increase from the 1,500 covered last year to produce the most comprehensive accounting picture of the public sector across the UK currently available"], ["2014-treasury-dec-Minute_of_Gov-Chx_meeting_Jan_30_2014.txt", " Reforms needed to fit together to deliver a stable, prudent and coherent package, which took account of the broader impact on the financial system"], ["2014-treasury-dec-Public_Service_Pensions_Valuations_and_Employer_Cost_Cap_Directions_2014_archived_version.txt", " The Gurkha Pension Scheme established by Royal Warrant dated 19th December 1949 2"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", "  RESOLUTION 63, 64  FINANCE BILL 2014 CLAUSE 93 SCHEDULE 16  EXPLANATORY NOTE  CLAUSE 93 SCHEDULE 16 CLIMATE CHANGE LEVY EXEMPTIONS FOR METALLURGICAL AND MINERALOGICAL PROCESSES  SUMMARY 1"], ["2014-treasury-dec-Flood_defence_scheme_tax_relief.txt", " Part 2 of ITTOIA deals with income from trades, professions or vocations, and Chapter 3 sets out the basic rules for calculation of profits, with Chapter 4 providing the rules for restricting deductions"], ["2014-treasury-dec-140808_Housing_Zones_Prospectus.txt", " The introduction of Housing Zones is a chance to break down some of the barriers that are holding back development"], ["2014-treasury-dec-OOTLAR_19_March_2014__1_.txt", "  Impact on business including civil society organisations  There will be some negligible one-off costs for businesses who consider buying products affected by the updates, including understanding what differences the updates may make to the capital allowances that they can claim"], ["2014-treasury-dec-SITRAccreditationGuidanceVersion2forpunlicationJan16V2.txt", " References below to the Act refer to the Income Tax Act 2007, as amended by the Finance Act 2014"], ["2014-treasury-dec-PESA_2014_-_print.txt", " Economic affairs of which enterprise and economic development of which agriculture, fisheries and forestry of which transport 5"], ["2014-treasury-dec-PU1678_final__1_.txt", "3 The Government considers that the UK is already largely compliant with these requirements, primarily through the powers in s"], ["2014-treasury-dec-PN_February_2014_II.txt", " The Bank can intervene in the foreign exchange market in support of its monetary policy objectives"], ["2014-treasury-dec-OLD_complete_v3.txt", " In common with government departments, eligible bodies will have a shorter period in which to claim a refund"], ["2014-treasury-dec-37630_Budget_2014_Web_Accessible.txt", " The waiting period will remain at 13 weeks and the working-age capital limit will remain at 200,000 until 31 March 2016"], ["2014-treasury-dec-PESA_2014_-_print.txt", " Central government own expenditure  Tables 6"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", " These are used as the basis for the government\u2019s fiscal mandate and supplementary target for debt"], ["2014-treasury-dec-Wales_Bill_-_Explanatory_Notes_-_Report_Stage_-_Final_10-6-14.txt", " Subsection 7 provides for section 20 to come into force on the day on which section 1211A of GOWA 2006, inserted by section 19, comes into force"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", "2  2012-13 Total bn 996"], ["2014-treasury-dec-PESA_2014_-_print.txt", "6 Public order and safety n"], ["2014-treasury-dec-FSCS_annual_report_2014_web.txt", " The new 36-month funding model may help to reduce the volatility of annual levies and the likelihood of interim levies while also giving the industry greater certainty"], ["2014-treasury-dec-scotland_analysis_fiscal_policy_and_sustainability_print.txt", "1 of Brewer and Paull 2006"], ["2014-treasury-dec-Final_IA_-_ring-fencing_and_depositor_preference.txt", "12 per cent of GDP, or 1"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", "  Retail Prices Index RPI The RPI is a measure of inflation"], ["2014-treasury-dec-ANNUAL_TAX_ON_ENVELOPED_DWELLINGS_RELIEF_DECLARATION_RETURNS.txt", " Clause 1 inserts new subsection 2A into section 102 of Finance Act 2013 taxable value and provides that the five yearly valuation dates apply to the next five chargeable periods beginning the following 1 April e"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", " NHS bodies are required to produce a Sustainability Report SR as part of their Annual Report this element of the Annual Report is not subject to audit"], ["2014-treasury-dec-44369_Cm_8958_print_ready.txt", " Recommendation The Chief Executive of the MPA should have a formal mechanism available, equivalent to an Accounting Officer letter of direction, to set out his position if a project proceeds contrary to MPA advice to cancel or re-scope"], ["2014-treasury-dec-Pension_flexibility.txt", " The basis amount is defined in Schedule 28 to FA 2004 and in the Registered Pension Schemes Relevant Annuities Regulations 2006, SI2006129"], ["2014-treasury-dec-scotland_analysis_fiscal_policy_and_sustainability_print.txt", "23 There are a number of structural pressures facing Scotland over the coming decades, such as dealing with its more acute demographic pressures relative to the UK as a whole and the decline in North Sea oil revenues"], ["2014-treasury-dec-government_financial_reporting_manual_201314.txt", "  Reporting entities must prepare and publish an annual report and accounts as a single document unless the relevant authorities have specifically agreed otherwise"], ["2014-treasury-dec-OLD_complete_v3.txt", " Appointments for the benefit of the deceased\u2019s surviving partner Section 144 is amended so that the provisions of section 654, which prevent a charge to tax arising in the first three months after the settlement commenced, or within a ten-year anniversary, shall not apply to appointments out of property settled by Will"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", "  Transitional provision relating to abolition of fairly represents test 113  114  If in an accounting period beginning before 1 January 2016, subsection 3 of section 307 of CTA 2009 prevents a company from bringing into account for the purposes of Part 5 of that Act a credit or debit that it would otherwise bring into account, no debit or credit is to be brought into account for those purposes under section 307 as amended by paragraph 4 in an accounting period beginning on or after 1 January 2016 to the extent that the debit or credit represents a reversal in whole or part of the debit or credit previously excluded"], ["2014-treasury-dec-2902216_ScotlandAnalysis_Conclusion_acc2.txt", "  30 United Kingdom, united future Conclusions of the Scotland analysis programme  The costs of a new state  3"], ["2014-treasury-dec-main_supply_estimates_2014_2015_web.txt", " This means that the expenditure of bodies including, NHS Trusts, NHS Foundation Trusts and Executive Non-Departmental Public Bodies are included in the Estimate"], ["2014-treasury-dec-OLD_complete_v3.txt", "  Impact on business including civil society organisations  The measure will reduce the administrative burden on employers as they will no longer need to continually monitor an employee\u2019s earnings and BiKs to see if they fall below or above the 8,500 threshold"], ["2014-treasury-dec-PU1624_final__web_.txt", " The Shareholder Executive are based in BIS but operate both in an executive function for departments in relation to some PCs and as advisors alongside departmental shareholder team for others"], ["2014-treasury-dec-main_supply_estimates_2014_2015_web.txt", " Treasury Minute dated 4 June 2009  Unquantifiable  Pool Re and Pool Re Nuclear are responsible for arrangements for reinsurance of industrial and commercial property damage and consequential business interruption arising from terrorist attacks in Great Britain excluding Northern Ireland"], ["2014-treasury-dec-44695_Accessible.txt", "3 Single use military expenditure 0"], ["2014-treasury-dec-Public_Spending_Statistics_July_2014_consolidated_revised.txt", "1 Public corporations' contribution to budgets and Total Managed Expenditure 10 to 2013-14  1  , 2009 million  National Statistics 2009-10  2010-11  2011-12  2012-13  2013-14  outturn  outturn  outturn  outturn  outturn  Resource DEL CG dividends from PCs -  -64  -89  -94  -78  -93  CG interest from PCs -  -94  -101  -102  -103  -103  1,058  1,247  1,138  1,707  1,086  -  -  -  -  -  900  1,056  942  1,527  891  -119  -88  -66  -160  -73  -79  -18  -15  -100  -55  -177  -658  -776  -83  -70  Loans written off - mutual consent  -  -  -  -  -  Total resource departmental AME  -375  -765  -857  -342  -199  Total public corporations' contribution to resource budget  525  291  85  1,185  692  Subsidies to PCs Loans written off - mutual consent Total resource DEL Resource departmental AME CG dividends from PCs - CG interest from PCs - Subsidies to PCs  Capital DEL CG investment grants to PCs  733  391  330  289  299  Net lending to PCs  185  -199  -44  31  -89  Market and overseas borrowing  -86  -5  -18  -16  -5  Total capital DEL  832  187  268  304  206  Net lending to PCs  97  -361  187  -198  -797  Total capital departmental AME  97  -361  187  -198  -797  929  -173  455  106  -591  8,191  9,302  6,958  7,081  8,197  -195  250  230  -952  -445  9,450  9,670  7,728  7,420  7,853  298 9,152  509 9,161  315 7,413  233 7,187  287 7,566  Capital departmental AME  Total public corporations' contribution to capital budget Other AME PC own-financed capital expenditure  2  Accounting adjustments Public corporations' expenditure in TME  3  of which PC current expenditure in TME PC gross investment in TME  1 Data in this table differ from those shown for public corporations in Table 1"], ["2014-treasury-dec-141010_Consultation_on_how_LWP_should_be_funded_in_15-16.txt", " Under option 2b a local authority\u2019s share of local welfare provision would be calculated using the same methodology as the 2014-15 grant funding see para 1"], ["2014-treasury-dec-PN_December_2013.txt", " Given this timescale, detailed commentary on monthly movements in the reserves mainly resulting from volatility in foreign exchange markets and the value of gold is not included however the Release does include a more meaningful assessment of longer term trends and reports intervention operations"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_web.txt", " Did your experience with the Money Advice Service influence your decision to take out life insurance  Saving regularly  3"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " Paragraph 12 provides for penalties to be chargeable where a deposit-taker fails to comply with the terms of an information notice, a hold notice or a deduction notice, or fails to adjust hold arrangements when required to do so"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " Subsection 4 explains the circumstances in which a transaction or series of transactions are relevant to UKPE for the purposes of subsections 3c"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", " The remaining balance related to employers that participate in these schemes, but were outside the WGA boundary"], ["2014-treasury-dec-Dual_Contracts_pack.txt", " There will be no significant impact on HM Revenue  Customs HMRC"], ["2014-treasury-dec-PESA_2014_-_print.txt", "59 Accounting adjustments are described in Annex D"], ["2014-treasury-dec-PU1616_OTS_employee_benefits_final_report.txt", "  4  Rt Hon Michael Jack  John Whiting  Chairman  Tax Director  Executive summary Introduction This is the second report of the OTS project on employee benefits and expenses EBE, following our interim report 1 published in August 2013"], ["2014-treasury-dec-FSCS_annual_report_2014_print.txt", " We know that we will face many unforeseen challenges in the next five years, but we can predict some of the factors that will influence the environment in which we are working"], ["2014-treasury-dec-37630_Budget_2014_Web_Accessible.txt", " Finance Bill 2014 q 2"], ["2014-treasury-dec-FRAB__119__08_-_Annex_H_-_2014-15_FReM.txt", "5  The accounting treatment for transfers of function under common control should be determined by aligning the reporting with the accountability for financial performance"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", "  9  The Treasury may by regulations amend this section so as to alter the conditions which must be met for the exemption conferred by subsection 1 to apply"], ["2014-treasury-dec-FRAB__119__08_-_Annex_F_Chapter_05_Form_and_content__2013-14.txt", " A cross-reference to the accounting policy note in the accounts and the remuneration report will normally be sufficient b  details of company directorships and other significant interests held by Board members which may conflict with their management responsibilities"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", "8 of which Network Rail borrowing 2"], ["2014-treasury-dec-FRAB_121_minutes.txt", " The Chairman noted that there may well be requests for increases but more information did not always lead to more transparency"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", " It requires these to be held at historic cost less any impairment"], ["2014-treasury-dec-main_supply_estimates_2014_2015_web.txt", "  2,240  The Department has a range of civil nuclear liabilities arising through its association with the United Kingdom Atomic Energy Authority and British Nuclear Fuels Limited as well as ensuring that the Government complies with its obligations under the various international nuclear agreements and treaties"], ["2014-treasury-dec-Country_and_Regional_Analysis_November_2014_Combined.txt", "4 Mining, manufacturing and construction  North East  North West  Yorkshire and the Humber  East Midlands  West Midlands  East  London  South East  South West  Total England  196 0 31 0 85 312  339 0 119 1 270 729  266 0 54 0 138 458  231 0 115 0 176 523  232 0 108 1 114 455  310 0 53 1 242 605  467 0 108 1 472 1,047  438 0 64 1 369 873  271 0 51 0 200 522  2,751 1 702 5 2,065 5,524  3 3  7 7  4 4  5 5  6 6  8 8  11 11  11 11  5 5  59 59  611  1,648  1,167  883  1,156  1,081  3,539  1,666  1,032  12,783  611  1,648  1,167  883  1,156  1,081  3,539  1,666  1,032  12,783  154 254 191 1 33 1,244  334 714 588 4 91 3,379  228 436 414 3 65 2,313  194 310 259 2 52 1,701  227 479 378 3 71 2,314  226 347 256 3 66 1,980  455 1,064 677 7 149 5,892  370 592 396 4 98 3,126  241 363 241 3 60 1,938  2,430 4,559 3,400 31 685 23,888  382 197  738 314  627 379  401 433  632 338  407 552  775 94  523 516  352 642  4,838 3,466  100 97 0  161 153 0  215 163 0  258 175 0  193 145 0  291 261 0  19 74 0  254 262 0  370 271 0  1,863 1,601 2  47 2  70 8  47 9  35 14  31 26  23 5  30 33  39 40  32 -12  355 127  60  Table B"], ["2014-treasury-dec-COUNTRY_BY_COUNTRY_REPORTING.txt", " This measure is expected to have no impact on civil society organisations"], ["2014-treasury-dec-government_financial_reporting_manual_201314.txt", " Where the legislation requires the accounts to be laid before Parliament or where accounts are placed in the library of the House of Commons and perhaps also the House of Lords, the accounts should be published thereafter"], ["2014-treasury-dec-IFRS_15_Application_Guidance.txt", "2  Within the public sector, there may be difficulty in identifying a contract in the traditional sense, particularly in relation to fees, levies and charges that are not classified as taxation by the Office of National Statistics ONS applying the criteria within the European System of Accounts 2010 ESA10"], ["2014-treasury-dec-PESA_2014_-_print.txt", "6 General public services n"], ["2014-treasury-dec-banking_reform_impact_assessment_05072014.txt", " The value of the benefit universal banks currently receive from diversification is, however, debated and the ICB struggled to quantify it"], ["2014-treasury-dec-SDPR_Update_September_2014___published_as_Clarifications_.txt", "14  into or out of the policy Substitute into and out of the policy if any Please note this occurs in two places in this paragraph"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", "     RESOLUTION 24  FINANCE BILL 2014 CLAUSE 35  7"], ["2014-treasury-dec-supplementary_estimates_and_new_estimates_2013_14_120214_correction.txt", " Receipts in relation to Probation Trusts income receipts from the Youth Justice Board Receipts from agricultural subsidies, from advertisements in the Prison Service News and from the sale of waste"], ["2014-treasury-dec-main_supply_estimates_2014_2015_print.txt", " Other European Economic Area countries for NHS treatment of their residents"], ["2014-treasury-dec-FRAB__119__08_-_Annex_F_Chapter_05_Form_and_content__2013-14.txt", " 7 Statements by the Accounting Officer "], ["2014-treasury-dec-Tobacco_duty_anti-forestalling_restrictions.txt", "  Policy objective This measure makes the anti-forestalling restrictions fairer by preventing tobacco manufacturers clearing large quantities of goods immediately before an increase in the rate of duty"], ["2014-treasury-dec-BRRD_impact_assessment_revised.txt", " Because of the lack of viable alternatives to insolvency, large barks are seen to benefit from an implicit state guarantee"], ["2014-treasury-dec-FRAB_121_07_IFRS_13_annex_exposure_draft_of_proposed_amendments_to_FReM.txt", "4 if there are restrictions on the entity or the asset which would prevent access to the market at the reporting date"], ["2014-treasury-dec-Wales_Bill_-_Impact_Assessment_-_Report_Stage_-_Final_10_6_14_pdf.txt", "  BUSINESS ASSESSMENT Option 3 Direct impact on business Equivalent Annual m  In scope of OIOO  Measure qualifies as  Costs NA  No  NA  Benefits NA  Net NA  4  Evidence Base for summary sheets PART 1 - ELECTORAL MEASURES WITHIN THE WALES BILL MOVE TO FIVE YEAR TERMS Problem under consideration The Fixed-term Parliaments Act 2011 moved the next Assembly election forward by one year to 2016 on a one-off basis to avoid a coincidence with the next UK parliamentary election in 2015"], ["2014-treasury-dec-Govt_NC13_and_NS_5_pension_flexibility_further_amendments.txt", " Finance Act 2004 sets out the tax rules in connection with payments to and from registered pension schemes"], ["2014-treasury-dec-Wales_Bill_-_Impact_Assessment_-_Report_Stage_-_Final_10_6_14_pdf.txt", " Direct costs and benefits to business All employers in the UK, regardless of where they are based, may be affected as their payroll systems will need to be able to operate PAYE at the Welsh rate of income tax for Welsh taxpayers"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " After Schedule 2 insert  SCHEDULE 3  Regulation 108  FUELS REFERABLE TO THE PRODUCTION OF NONQUALIFYING ELECTRICTY IN A COMBINED HEAT AND POWER STATION 1"], ["2014-treasury-dec-Modernising_taxation.txt", "  4  Omit sections 3132c, 3983, 4665, 467, 4725 to 7 and 4742 to 8"], ["2014-treasury-dec-Simplifying_link_company_requirements_for_consortium_claims.txt", "  Summary of impacts Exchequer impact m  2014-15 negligible  2015-16 negligible  2016-17 negligible  2017-18 negligible  2018-19 negligible  2019-20 negligible  This measure is expected to have a negligible impact on the Exchequer"], ["2014-treasury-dec-44369_Cm_8958_accessible.txt", "2 The department has taken account of the impact on local authorities in making funding allocations, based on an assessment of overall value for money"], ["2014-treasury-dec-main_supply_estimates_2014_2015_print.txt", "  The responsibilities of an Accounting Officer, including responsibility for regularity and propriety of the public finances for which an Accounting Officer is answerable, for keeping proper records and safeguarding assets, are also set out in Chapter 3 of Managing Public Money"], ["2014-treasury-dec-main_supply_estimates_2014_2015_print.txt", "  90  Department of Health  Main Estimates, 2014-15   Allocated in Vote on Account  Voted Total  Balance to complete or surrender  Departmental Expenditure Limit Resource Capital  91,604,299,000 4,653,667,000  39,982,437,000 1,996,650,000  51,621,862,000 2,657,017,000  Annually Managed Expenditure Resource Capital  6,006,000,000 10,000,000  1,365,039,000 -  4,640,961,000 10,000,000  -  -  -  95,699,318,000  40,855,224,000  54,844,094,000  Non-Budget Expenditure Net cash requirement  91  Department of Health  Main Estimates, 2014-15  Part II Subhead detail '000 2014-15  2013-14  Plans  Provisions  Resources  Capital  Administration  Resources  Capital  Programme  Gross  Income  Net  Gross  Income  Net  Gross  Income  Net  Net  Net  1  2  3  4  5  6  7  8  9  10  11  Spending in Departmental Expenditure Limits DEL Voted expenditure 4,224,980  -95,040  4,129,940  87,595,597  -121,238  87,474,359  4,826,667  -173,000  4,653,667  320,000  -  320,000  89,322,052  4,444,379  16,388,160  200,000  27,634,467  1,322,678  34,504,176  1,832,813  3,492,924  810,219  2,661,650  129,755  922,325  98,283  1,426,855  2,425  1,836,390  22,431  455,105  25,775 -  Of which A NHS Commissioning Board NHS England net expenditure 2,141,590  -  2,141,590  14,925,525  - 14,925,525  B NHS Trusts net expenditure -  -  -  - 28,036,369  - 28,036,369  C NHS Foundation Trusts net expenditure -  -  989,420  - 35,460,096  -  2,690,024  -49,000  2,641,024  -77,836  2,602,038  -  2,602,038  162,266  730,306  -39,750  690,556  83,019  1,319,200  -  1,319,200  -15,566  -  1,986,000  865,004  -173,000  692,004  131,963  -  131,963  103,000  -  103,000  3,000  -  3,000  184,754  -  -  1,699,339  332,891  32,100  -  32,100  132,700  33,600  -  33,600  - 18,045,846  -  -  - 17,481,222  -32,488  1,666,851  -  I Non Departmental Public Bodies net expenditure 332,891  1,986,000  -  -1,638  H Special Health Authorities expenditure 200,320  1,352,000  -  G Health Education England 84,657  -  -  236,000  F Public Health England Executive Agency 240,102  1,352,000  -  E Local Authorities Public Health 236,000  -  -  - 35,460,096  D DH Programme and Admin expenditure 989,420  -  -  132,700  -  Non-voted expenditure -  -  - 18,045,846  Of which J Commissioning Board NHS England financed from NI Contributions -  -  -  -  - 18,045,846  - 18,045,846  -  -  - 17,481,222  -  4,129,940 105,641,443  -121,238 105,520,205  4,826,667  -173,000  4,653,667 106,803,274  4,444,379  10,000  -  10,000  5,502,000  120,000  -  -  -  300,000  -  -  -  -  700,000  -  -  -  -  800,000  -  Total Spending in DEL 4,224,980  -95,040  Spending in Annually Managed Expenditure AME Voted expenditure -  -  -  6,036,000  -30,000  6,006,000  Of which K NHS Commissioning Board NHS England net expenditure -  -  -  -  300,000  -  300,000  -  697,000  -  697,000  L NHS Trusts net expenditure -  -  -  M NHS Foundation Trusts net expenditure -  -  -  768,000  -  768,000  92  Department of Health  Main Estimates, 2014-15  Part II Subhead detail  '000 2014-15 Plans  2013-14 Provisions  Resources  Capital  Administration  Resources  Capital  Programme  Gross  Income  Net  Gross  Income  Net  Gross  Income  Net  Net  Net  1  2  3  4  5  6  7  8  9  10  11  N DH Programme and Admin expenditure -  -  -  271,000  -30,000  241,000  10,000  -  10,000  121,624  120,000  -  4,000,000  -  4,000,000  -  -  -  3,580,376  -  -  6,036,000  -30,000  6,006,000  10,000  -  10,000  5,502,000  120,000  4,129,940 111,677,443  -151,238 111,526,205  4,836,667  -173,000  4,663,667 112,305,274  4,564,379  4,129,940  -151,238  93,480,359  4,836,667  -173,000  4,663,667  94,824,052  4,564,379  - 18,045,846  -  -  - 17,481,222  -  O Special Health Authorities expenditure -  -  -  Total Spending in AME -  -  Total for Estimate 4,224,980  -95,040  Of which Voted Expenditure 4,224,980 -95,040 Non Voted Expenditure -  93,631,597  - 18,045,846  93  Department of Health  Main Estimates, 2014-15  Part II Resource to cash reconciliation '000 2014-15 Plans Net Resource Requirement  2013-14 Provisions  2012-13 Outturn  115,656,145  112,305,274  108,339,417  4,663,667  4,564,379  3,789,693  -6,574,648  -7,375,471  -8,160,210  Depreciation  -1,306,075  -1,024,124  -1,127,730  New provisions and adjustments to previous provisions  -6,032,000  -5,595,000  -6,869,634  Departmental Unallocated Provision  -  -  -  Supported capital expenditure revenue  -  -  -  Prior Period Adjustments  -  -  -  Other non-cash items  -  -  -4,712  -86,485,771  -84,163,174  -65,227,865  83,908,198  81,238,827  62,734,003  -  -  -  Net Capital Requirement Accruals to cash adjustments Of which Adjustments to remove non-cash items  Adjustment for NDPBs Remove voted resource and capital Add cash grant-in-aid  Adjustments to reflect movements in working balances Increase   Decrease - in stock Increase   Decrease - in debtors  -  -  Increase -  Decrease  in creditors  1,340,000  251,000  -  Use of provisions  2,001,000  1,917,000  2,335,728  -18,045,846  -17,481,222  -18,084,621  Removal of non-voted budget items Of which Consolidated Fund Standing Services Other adjustments  Net Cash Requirement  94  -  -  -  -18,045,846  -17,481,222  -18,084,621  95,699,318  92,012,960  85,884,279  Department of Health  Main Estimates, 2014-15  Part III Note A - Statement of Comprehensive Net Expenditure  Reconciliation Table '000 2014-15 Plans Gross Administration Costs  2013-14 Provisions  2012-13 Outturn  4,224,980  4,161,103  3,653,573  -95,040  -47,000  -139,062  4,129,940  4,114,103  3,514,511  112,225,300  108,680,705  108,834,967  Programme DEL Income  -121,238  -344,872  -1,931,159  Programme AME Income  -30,000  -  -23,167  -  -  -  Net Programme Costs  112,074,062  108,335,833  106,880,641  Total Net Operating Costs  116,204,002  112,449,936  110,395,152  107,148,145  104,384,457  99,979,107  Less Administration DEL Income Net Administration Costs Gross Programme Costs Less  Non-budget income  Of which Resource DEL Capital DEL  547,857  144,662  245,400  8,508,000  7,920,817  8,360,310  Capital AME  -  -  -  Non-budget  -  -  1,810,335  -  -  -  -  -  -  -547,857  -144,662  -245,400  Grants to devolved administrations  -  -  -  Non-Budget Consolidated Fund Extra Receipts in the SoCNE  -  -  -  -  -  -1,810,335  115,656,145  112,305,274  108,339,417  Resource DEL  109,650,145  106,803,274  102,564,303  Resource AME  6,006,000  5,502,000  5,775,114  Grants to devolved administrations  -  -  -  Prior period adjustments  -  -  -  -  -  -  -  -  -  115,656,145  112,305,274  108,339,417  Resource AME  Adjustments to include Departmental Unallocated Provision resource Consolidated Fund Extra Receipts in the budget but not in the SoCNE Adjustments to remove Capital in the SoCNE  Other adjustments Total Resource Budget Of which  Adjustments to include  Adjustments to remove Consolidated Fund Extra Receipts in the resource budget Other adjustments Total Resource Estimate 95  Department of Health  Main Estimates, 2014-15  Part III Note B - Analysis of Departmental Income 2014-15 Plans  Voted Resource DEL  '000 2013-14 Provision  2012-13 Outturn  -216,278  -391,872  -2,070,221  -95,040  -47,000  -129,809  Of which Administration Sales of Goods and Services Of which A NHS Commissioning Board NHS England net expenditure  -  -  -3,528  D DH Programme and Admin expenditure  -  -22,000  -15,913  -77,836  -3,000  -218  F Public Health England Executive Agency G Health Education England  -1,638  -  -  -15,566  -22,000  -15,045  -  -  -95,105  -  -  -9,253  A NHS Commissioning Board NHS England net expenditure  -  -  -150  D DH Programme and Admin expenditure  -  -  -9,103  -95,040  -47,000  -139,062  -121,238  -334,872  -1,920,812  H Special Health Authorities expenditure PCT and SHA expenditure Other Income Of which  Total Administration Programme Sales of Goods and Services Of which A NHS Commissioning Board NHS England net expenditure  -  -  -3,119  D DH Programme and Admin expenditure  -49,000  -144,872  -204,340  F Public Health England Executive Agency  -39,750  -160,000  -4,741  H Special Health Authorities expenditure  -32,488  -30,000  -11,514  -  -  -1,697,098  -  -  -2,261  -  -  -2,261  -  -10,000  -8,086  -  -10,000  -8,086  -121,238  -344,872  -1,931,159  -30,000  -  -23,167  -30,000  -  -23,167  -30,000  -  -23,167  -30,000  -  -23,167  -246,278  -391,872  -2,093,388  PCT and SHA expenditure Interest and Dividends Of which D DH Programme and Admin expenditure Other Income Of which D DH Programme and Admin expenditure Total Programme  Voted Resource AME Of which Programme Interest and Dividends Of which N DH Programme and Admin expenditure Total Programme  Total Voted Resource Income  96  Department of Health  Main Estimates, 2014-15  Part III Note B - Analysis of Departmental Income 2014-15 Plans Voted Capital DEL  '000 2013-14 Provision  2012-13 Outturn  -173,000  -265,738  -172,197  -150,476  -265,738  -141,180  -150,476  -265,738  -47,331  -  -  -93,849  -22,524  -  -31,017  -22,524  -  -30,093  -  -  -924  -173,000  -265,738  -172,197  -173,000  -265,738  -172,197  Of which Programme Sales of Assets Of which D DH Programme and Admin expenditure PCT and SHA expenditure Repayments Of which D DH Programme and Admin expenditure PCT and SHA expenditure Total Programme  Total Voted Capital Income  97  Department of Health  Main Estimates, 2014-15  Part III Note C - Analysis of Consolidated Fund Extra Receipts In addition to income retained by the Department the following income is payable to the Consolidated Fund '000 2014-15  2013-14  Plans  Receipts  Income  2012-13  Provisions  Outturn  Receipts  Income  Receipts  Income  Income in budgets surrendered to the Consolidated Fund resource  -  -  -  -  -  -  Income in budgets surrendered to the Consolidated Fund capital  -  -  -  -  -  -  Non-budget amounts collectable on behalf of the Consolidated Fund in the SoCNE  -  -  -  -  -  -  Non-budget amounts collectable on behalf of the Consolidated Fund outside the SoCNE  -  -  -60,000  -60,000  -  -  Total  -  -  -60,000  -60,000  -  -  Detailed description of CFER sources '000 2014-15  2013-14  Plans  Provisions  Receipts  Income  Income  Receipts  2012-13  Outturn  Receipts  Income  Non-Budget Sale of Plasma Resources UK  -  -  -60,000  -60,000  -  -  Total  -  -  -60,000  -60,000  -  -  98  Department of Health  Main Estimates, 2014-15  Part III Note D - Explanation of Accounting Officer responsibilities The Accounting Officer prepares resource accounts for each financial year"], ["2014-treasury-dec-main_supply_estimates_2014_2015_web.txt", " For both of these facilities there is the possibility that STFC would be obliged to contribute to decommissioning costs arising from a decision taken to discontinue operations"], ["2014-treasury-dec-PESA_2014_-_print.txt", " It does not mean that all such spending was planned to benefit a particular region because only a minority of public spending is planned on a regional basis and    the information in Chapters 9 and 10 was gathered in a separate data collection exercise during the summer of 2012"], ["2014-treasury-dec-EU_finances_2014_final.txt", "European Union Finances 2014 statement on the 2014 EU Budget and measures to counter fraud and financial mismanagement  Cm 8974  December 2014  European Union Finances 2014 statement on the 2014 EU Budget and measures to counter fraud and financial mismanagement  Presented to Parliament by the Financial Secretary to the Treasury by Command of Her Majesty  December 2014  Cm 8974   Crown copyright 2014 This publication is licensed under the terms of the Open Government Licence v3"], ["2014-treasury-dec-FRAB__119__08_-_Annex_G3_-_NDPB_GREEN_2013-14.txt", "  Related-party transactions  The NDPB should disclose here its the parent and other bodies sponsored by its parent"], ["2014-treasury-dec-FRAB__119__08_-_Annex_F_Chapter_05_Form_and_content__2013-14.txt", " 13 Statement of Comprehensive Net Expenditure "], ["2014-treasury-dec-Cm_8869_Scotland_Analysis.txt", "13 If people in Scotland vote to leave the UK, they will be voting to leave its supporting institutions and public bodies"], ["2014-treasury-dec-PU1624_final__web_.txt", "6 Where grants are paid that may be used at the recipient\u2019s discretion either on capital or on current expenditure they should be treated as current grants"], ["2014-treasury-dec-Payment_systems_regulator_IA.txt", " This market structure creates the potential for the incumbents to take actions that inhibit competition in a number of ways, for instance by acting to prevent competition between payment systems where this might otherwise be feasible, and blocking innovation and development erecting unnecessary barriers to direct membership of the payment systems and failing to offer indirect access to the payment systems on fair and transparent terms"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " Paragraph 63 of Schedule 8B gives rules for identifying assets disposed of out of a holding of fungible assets such as shares some of which have one or more reliefs attributable to them"], ["2014-treasury-dec-37630_Budget_2014_Web_Accessible.txt", "0  Public sector net borrowing bn 2  Debt 4  Memo total policy decisions5  Note Deficit figures exclude the effect on public sector net investment in 2012-13 of transferring assets from the Royal Mail Pension Plan to the public sector, which reduces net borrowing by 28 billion 1"], ["2014-treasury-dec-frem_accounting_for_business_combinations_under_common_control_guidance.txt", "  UNCLASSIFIED  10  UNCLASSIFIED  A function of Dept A is transferred to ALB B, controlled by Dept B  Transfer by Merger under a MoG Transfer of Function order where statutory responsibilities have changed"], ["2014-treasury-dec-Treasury_minutes_print.txt", " Background resources    NAO report Criminal Justice System Landscape Review - Session 2013-14 HC 1098 PAC report Criminal Justice System - Session 2013-14 HC 1115  2 Committee of Public Accounts conclusion The departments need to demonstrate a clearer link between their actions and the recent reduction in crime"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " 2E Apply the percentage calculated in accordance with sub-paragraph 2D to the quantity of carbon price support rate commodities brought onto, or arriving at, the CHPQA site"], ["2014-treasury-dec-PU1632_Sustainability_Reporting_Guidance.txt", "11 Comparisons of the data for at least the previous three prior years must be included as it becomes available following the introduction of these new requirements"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " Subsection 8 of new section 236J ensures that the restrictions on how the settled property of the trust may be applied refer also to income arising from that property"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " The tax exemption was introduced in 2005 to ensure continuity of treatment with lump sum payments made under previous Ministry of Defence schemes"], ["2014-treasury-dec-131010_Letter_and_annexes_from_HMT_to_Govt_Actuary_2.txt", " How is proposed Government policy\u2019 to be defined for the purpose of setting assumption on State Pension Age In order to carry out the valuations, an assumption must be made about what the State Pension age will be in the future"], ["2014-treasury-dec-promoters_of_tax_avoidance_schemes_amendment_of_return_to_take_account_of_relevant_judicial_rulings_and_dotas.txt", "  Once a monitored promoter\u2019s appeal rights are exhausted, clause 17 requires HMRC to issue it with a promoter reference number"], ["2014-treasury-dec-140808_Housing_Zones_Prospectus.txt", "    Appraise the scheme\u2019s financial, commercial and market position and its ability to generate income to pay back the investment at a later date"], ["2014-treasury-dec-Country_and_Regional_Analysis_November_2014_Combined.txt", "6 Housing and community amenities n"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", " Remote contingent liabilities are measured initially at fair value"], ["2014-treasury-dec-45502_Cm_8988_Accessible.txt", "  PAC RECOMMENDATION 4 With the tighter fiscal position, Boards should have greater oversight of information on cash flow, so they better understand the pattern of spend, as well as total spend, and can address any potential risks"], ["2014-treasury-dec-frem_accounting_for_business_combinations_under_common_control_guidance.txt", "  Accounting and Verification of Accounting Data General 15"], ["2014-treasury-dec-CAPITAL_GAINS_TAX_NON_RESIDENTS_AND_UK_RESIDENTIAL_PROPERTY.txt", " 18  1 Where a person P makes a relevant high value disposal to which paragraph 14 applies, the amount of the balancing gain or loss on the disposal is determined as follows"], ["2014-treasury-dec-36048_Cm_8774.txt", " This has worked well and prevented unnecessary movements between GBS and commercial accounts at year-end"], ["2014-treasury-dec-FSCS_annual_report_2014_web.txt", " There is a significant degree of uncertainty about the number of staff that will be affected, the timing, and amounts of redundancy compensation costs"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " It remains an accurate summary of the impacts that apply to this instrument"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", "25 The process of combining UKAR\u2019s figures with the other bodies in the Treasury\u2019s group has been difficult to implement and challenging to audit"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", " The UK is leading the argument for completion of the EU single market"], ["2014-treasury-dec-FRAB__119__08_-_Annex_H_-_2014-15_FReM.txt", "  30  FINANCIAL REPORTING MANUAL 2014-15  a  the nature of the provision  b  how the provision is calculated  c  the period over which expenditure is likely to be incurred and  d  the discount rate where the time value of money is significant"], ["2014-treasury-dec-44695_Accessible.txt", " Since the beginning of 2014, 6"], ["2014-treasury-dec-45502_Cm_8988_Print.txt", " This in itself further improves long-term use of allocated resources and helps drive efficiency"], ["2014-treasury-dec-promoters_of_tax_avoidance_schemes_amendment_of_return_to_take_account_of_relevant_judicial_rulings_and_dotas.txt", "  24  Ongoing duty to provide information following HMRC notice 1  An authorised officer, or an officer of Revenue Customs with the approval of an authorised officer, may give a notice to a person P in relation to whom a monitoring notice has effect"], ["2014-treasury-dec-45502_Cm_8988_Accessible.txt", "  7 Committee of Public Accounts conclusion The Government owned Counterparty Body will play a crucial role in protecting consumers\u2019 interests"], ["2014-treasury-dec-Russia.txt", " GenderMale Listed on 16022015 Last Updated 31122020 Group ID 13204"], ["2014-treasury-dec-FRAB__119__08_-_Annex_G1_-_DEPARTMENT_YELLOW_2013-14.txt", "2 Finance leases Total future minimum lease payments under finance leases are given in the table below for each of the following periods"], ["2014-treasury-dec-Construction_Industry_Scheme.txt", " 4 Any rights that a member or any other person has as a loan creditor are to be disregarded for the purposes of the assumption in sub-paragraph 1biii and for this purpose loan creditor has the same meaning as in Part 10 of the Corporation Tax Act 2010 close companiesa"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", " The following provide the interpretations of going concern for the public sector context for non-trading entities, the anticipated continuation of the provision of a service in the future, as evidenced by inclusion of financial provision for that service in published documents, is normally sufficient evidence of going concern"], ["2014-treasury-dec-FSCS_annual_report_2014_print.txt", "5  the FCA-FSCS Memorandum of Understanding Section 27  28 and  the accounting policies set out on pages 172174"], ["2014-treasury-dec-main_supply_estimates_2014_2015_print.txt", " Annually Managed Expenditure Expenditure arising from Non-cash costs in respect of pension commitments"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", " The FSCS loan in respect of BB is expected to be fully recoverable through payments from the BB estate"], ["2014-treasury-dec-PU1660_IFRS_accounting_guidance.txt", "5 Materiality is a key concept throughout IFRS disclosure requirements, and it is included in the IFRS Conceptual Framework to clarify that it is an entity-specific aspect of relevance, based on the nature andor magnitude of the items to which the information relates in the context of an individual entity\u2019s financial report"], ["2014-treasury-dec-PESA_2014_-_print.txt", "19 Grants and subsidies given by public corporations to the private sector and overseas, including debt write-offs by mutual consent, are imputed to general government expenditure in National Accounts, as grant-giving is not held to be a normal function of a commercial body"], ["2014-treasury-dec-Russia.txt", " POB Feodosia, Crimea, Ukraine SSR a"], ["2014-treasury-dec-Wales_Bill_-_Explanatory_Notes_-_Report_Stage_-_Welsh_Language_Version_10_6_14_pdf.txt", "  O gofio bod y darpariaethau hyn i bob pwrpas yn darparu ar gyfer terfynu'r dreth tirlenwi a threth dir y doll stamp yng Nghymru, gyda\u2019r Cynulliad yn cael y gallu i osod ei drethi ei hun yn y meysydd hyn o'r dyddiad hwnnw, nid yw'r Llywodraeth yn ystyried bod unrhyw anghydnawsedd yn bodoli mewn perthynas ag Erthygl 1 Protocol 1"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", "  New section 24A4 defines other terms used in this section"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", " These contributions therefore exceeded the current service costs for those schemes"], ["2014-treasury-dec-central_african_republic.txt", "He also established himself as a leader of armed militias in Bangui, in particular in the PK5 3rd district neighborhood"], ["2014-treasury-dec-UK_Sovereign_Sukuk_PLC_Offering_Circular.txt", " Each of the Trustee, DCLG and HMT believes that the factors described below represent the principal considerations inherent in investing in the Certificates but none of the Trustee, DCLG or HMT represents that the statements below regarding considerations relating to the holding of any Certificate are exhaustive"], ["2014-treasury-dec-Fuel_duty_-_aqua_methanol.txt", "  2  Consultation draft Schedule 1  Aqua methanol etc  SCHEDULE 1  Section 1  AQUA METHANOL ETC PART 1 AQUA METHANOL Introductory 1  HODA 1979 is amended as follows"], ["2014-treasury-dec-FRAB__119__08_-_Annex_I1_-_DEPARTMENT_YELLOW_2014-15.txt", "3 Commitments under PFI and other service concession arrangements 10"], ["2014-treasury-dec-PU1632_Sustainability_Reporting_Guidance.txt", " Some public sector organisations already have sustainability measures against which they must report"], ["2014-treasury-dec-FRAB__119__08_-_Annex_I4_-_MAGENTA_PENSION_SCHEME_2014-15.txt", "3 Other payments If the Scheme has made any other significant payments, including making gifts, these should be disclosed"], ["2014-treasury-dec-Partnerships_Salaried_member_rules.txt", "7  A reduction in the contribution An increase in the contribution  Deemed contributions  Further examples  2"], ["2014-treasury-dec-2902216_ScotlandAnalysis_Conclusion_acc2.txt", " These would operate on behalf of the continuing UK, and could not be shared without the agreement of the other parts of the continuing UK"], ["2014-treasury-dec-2902216_ScotlandAnalysis_Conclusion_acc2.txt", "11 None of the alternatives are as strong as the currency that Scotland has now, as part of the UK"], ["2014-treasury-dec-South_Sudan__1_.txt", "In February 2014, forces under his command attacked United Nations camps, hospitals, churches, and schools, engaging in widespread rape, torture, and the destruction of property, in an attempt to flush out civilians, soldiers, and policemen allied with the government"], ["2014-treasury-dec-FRAB__120__03_-_Annex_A__ITC_and_WG_Report.txt", " The Code is reviewed continuously and is issued annually"], ["2014-treasury-dec-FRAB__120__07_-_Annex_C_-_FT_ARM_14-15.txt", " Posted and uploaded to Monitor Portal posted first class before the last post on Date TBC"], ["2014-treasury-dec-FRAB__120__04_-_Discount_rates.txt", " However, market rates tend to be volatile"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", " Freehold land is not depreciated"], ["2014-treasury-dec-Extension_of_Ring_Fence_Expenditure_Supplement.txt", "  General description of the measure The measure will extend Ring Fence Expenditure Supplement RFES to 10 accounting periods and remove Extended Ring Fence Expenditure Supplement ERFES"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " The new sections 1025B and 1030B of CTA 2009 concern the additional relief available under Chapters 4 and 5 of Part 12 CTA 2009 in relation to chargeable events and  FINANCE BILL 2014 RESOLUTION 35, 36  CLAUSE 49 SCHEDULE 7  restricted shares or convertible securities"], ["2014-treasury-dec-FRAB__120__07_-_Annex_C_-_FT_ARM_14-15.txt", " Allowances intended to be held for use on a continuing basis should be classified as current or non-current intangible assets"], ["2014-treasury-dec-44369_Cm_8958_print_ready.txt", " Recommendation The department should assess whether the data published under the Transparency Code helps residents to scrutinise the performance of local authorities, and if alternative data would be of more value"], ["2014-treasury-dec-FRAB__120__02_-_IFRS_13_-_Appendix_B.txt", "7 Where a valuer, following discussion with the entity, determined that depreciated replacement cost DRC is the most appropriate measure of current value, entities and their valuers should have regard to the guidance contained in the most recent RICS Red Book"], ["2014-treasury-dec-44695_Accessible.txt", " This annex reproduces the OBR\u2019s key projections for the economy and public finances"], ["2014-treasury-dec-FRAB_121_02_simplifying_and_streamlining_annual_report_and_accounts.txt", " The move to a format more closely aligned with WGA will improve the consistency between entity and macro level financial reporting"], ["2014-treasury-dec-freedom_and_choice_in_pensions_print_210314.txt", " These investments include equities, government bonds, corporate bonds, property and infrastructure"], ["2014-treasury-dec-44369_Cm_8958_print_ready.txt", "pdf  13  committed to further enhancing retail energy competition"], ["2014-treasury-dec-IFRS_16_Application_Guidance_December_2020.txt", " The data collection and accounts preparation process will require changes to address this issue"], ["2014-treasury-dec-FRAB__120__03_-_Annex_A__ITC_and_WG_Report.txt", "  The private sector provides similarities where an ultimate parent may require a subsidiary to manage an entity"], ["2014-treasury-dec-PU1616_OTS_employee_benefits_final_report.txt", " Charged as a percentage of the cash equivalent of the benefits"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " It provides a new rule for apportionment of amounts where an accounting period of a company does not coincide with a period of accounts"], ["2014-treasury-dec-FRAB__119__08_-_Annex_I3_-_NDPB_GREEN_2014-15.txt", " In such cases Agencies should explain the significance of such instruments as required by IFRS 7 and disclose the carrying values following the requirements of the FReM and IAS 32 and IAS 39 and within the IFRS 7 headings to the extent they are relevant"], ["2014-treasury-dec-44695_Autumn_Statement__Print_ready_.txt", "40 Housing associations  The government will consult on ways to increase the borrowing capacity of housing associations in relation to the valuation of properties transferred from local authorities"], ["2014-treasury-dec-supplementary_estimates_and_new_estimates_2013_14_120214_correction.txt", "  Total change in Capital DEL Voted  Section A Budget Exchange from Resource DEL programme in 1314 to 1415"], ["2014-treasury-dec-main_supply_estimates_2014_2015_web.txt", " Contingencies Fund 11"], ["2014-treasury-dec-OLD_complete_v3.txt", "  Policy objective The measure delivers the Government\u2019s commitment made at Budget 2011"], ["2014-treasury-dec-45502_Cm_8988_Accessible.txt", "  6  Sixteenth Report Department of Energy and Climate Change Early contracts for renewable electricity 1 Committee of Public Accounts conclusion In April 2014, the department announced the award of contracts to eight renewable electricity projects under an early version of the new 'Contracts for Difference' scheme"], ["2014-treasury-dec-Depositor_preference_SI_30-6-14.txt", "  PART 1 Introductory Provisions Citation and commencement 1"], ["2014-treasury-dec-PESA_2014_-_print.txt", " General public services of which public and common services 3"], ["2014-treasury-dec-FRAB__120__04_-_Discount_rates.txt", " The conceptual underpinning of the rates also does not take account of the capacity of government to settle obligations over time through a revenue stream taxation not available to private sector market participants"], ["2014-treasury-dec-elps_annex_final.txt", " Therefore, if two companies out of the five Comparator Companies are proprietary at the Nominal Commencement Date, then a deduction of 4 of the averaged return is applied to the base Comparator return in each year"], ["2014-treasury-dec-201409forecomp.txt", "Archerihsglobalinsight"], ["2014-treasury-dec-Partnerships_Salaried_member_rules.txt", " The arrangement under which M is receiving the fixed sum does not involve the provision of services, and accordingly, Condition A is not met"], ["2014-treasury-dec-SDPR_Update_September_2014___published_as_Clarifications_.txt", "00  31-Dec-07  1-Mar-09  -5"], ["2014-treasury-dec-Trial_of_the_Pyx_Verdict_2014.txt", " Platinum coins A  We took out all of the coins from the packets of platinum coins and weighed them in bulk and found that they were on the whole within the permitted variation from the standard weight, the variation being three point six zero grams below -3"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", " Goodwill arising from the transaction is accounted for as an asset it is not amortised but is subject to impairment testing as required by IAS 36 Impairment of Assets"], ["2014-treasury-dec-FRAB__119__08_-_Annex_G1_-_DEPARTMENT_YELLOW_2013-14.txt", "  None of these is a contingent liability within the meaning of IAS 37 since the possibility of a transfer of economic benefit in settlement is too remote"], ["2014-treasury-dec-44695_Accessible.txt", "68 Pensions flexibility transfers from funded defined benefit schemes  As announced on 21 July 2014, the government will continue to allow transfers from funded defined benefit schemes to defined contribution schemes in the context of the new flexibilities"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " To ensure that individuals are not discouraged from undertaking a role as a councillor by the tax treatment of their travel expenses, this legislation will provide an exemption from a charge to income tax where a local authority pays a member for travel expenses incurred"], ["2014-treasury-dec-Alcohol_duty_-_registration_of_alcohol_wholesalers.txt", "  3  The Commissioners may make publicly available such information contained in the register as they consider necessary to enable those who deal with a person who carries on a controlled activity to determine whether the person in question is an approved person in relation to that activity"], ["2014-treasury-dec-44369_Cm_8958_print_ready.txt", "  6 Committee of Public Accounts conclusion The department has not made clear to consumers what the Programme will cost them and what benefits they can expect"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", "  80  In section 684 transfer of derivative contract at notional carrying value, in subsection 3, for its carrying value in substitute its tax-adjusted carrying value based on"], ["2014-treasury-dec-scotland_analysis_fiscal_policy_and_sustainability_print.txt", "16 This is likely to be a favourable estimate of the additional growth required since it assumes that public spending does not increase in line with the additional GDP as has typically been the case in advanced economies, yet tax receipts do"], ["2014-treasury-dec-44369_Cm_8958_accessible.txt", " This is the Government response to the Committees report"], ["2014-treasury-dec-elps_annex_final.txt", "  Annuity payments are calculated for the Comparators both historically and into the future"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", " Council dwellings are valued at the existing use value for social housing"], ["2014-treasury-dec-FSCS_annual_report_2014_print.txt", " It is also responsible for overseeing the planning and preparation of annual and longterm budgets"], ["2014-treasury-dec-STRENGTHENING_PENALTIES_FOR_OFFSHORE_NON_COMPLIANCE.txt", " 5 After sub-paragraph 4 insert 4A A failure involves an offshore transfer if a it does not involve an offshore matter, b it is deliberate whether or not concealed and results in a potential loss of revenue, c the tax at stake is income tax or capital gains tax, and d the applicable condition in paragraph 6AA is satisfied"], ["2014-treasury-dec-140808_Housing_Zones_Prospectus.txt", " More information on the range of support which ATLAS can provide is available on the HCA\u2019s website"], ["2014-treasury-dec-budget_2014_distributional_analysis.txt", "enquirieshm-treasury"], ["2014-treasury-dec-FRAB__119__08_-_Annex_G4_-_MAGENTA_PENSION_SCHEME_2013-14.txt", "  11  2013-14  MAGENTA PENSION SCHEME ILLUSTRATIVE PENSION SCHEME STATEMENT  SOPS2"], ["2014-treasury-dec-PU1650_Remit_and_Recommendations_for_FPC__print_.txt", " While risks in the eurozone have reduced, concerns remain about persistent weak growth in some euro area economies and the uncertain impact of the ECB asset quality review and stress tests"], ["2014-treasury-dec-PESA_2014_-_print.txt", " This will usually be a top-up to the market price but at times of high market prices, generators will be required to pay back the difference between the market price and the strike price"], ["2014-treasury-dec-Russia.txt", " GenderMale Listed on 25072014 Last Updated 31122020 Group ID 13041"], ["2014-treasury-dec-FRAB__120__Minutes_of_meeting.txt", " The proposal is that where the FReM currently permits discounting of nonfinancial liabilities i"], ["2014-treasury-dec-44369_Cm_8958_print_ready.txt", " The Committee published its report on 25 September 2014"], ["2014-treasury-dec-FSCS_annual_report_2014_web.txt", "8  1520  22  205210  Non-executive  Caroline Jayne Nickalls Robert Paul Stockton  5  Executive  Highest-paid director\u2019s total remuneration6 \u2019000 Median total remuneration for FSCS staff6  Remuneration ratio6  290295 43,449 6"], ["2014-treasury-dec-FSCS_annual_report_2014_web.txt", " The Remuneration Committee is currently reviewing its remit and terms of reference and will make appropriate recommendations to the Board"], ["2014-treasury-dec-Amendments_11-14.txt", " SAYE and CSOP are tax advantaged employee share schemes under which employees can purchase shares in their company"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " To mitigate such costs the MOSS IT system will be implemented across the EU from 1 January 2015"], ["2014-treasury-dec-FRAB__119__08_-_Annex_G1_-_DEPARTMENT_YELLOW_2013-14.txt", " If an analysis of core and consolidated is required because of materiality, departments should 47  2013-14  DEPARTMENT YELLOW ILLUSTRATIVE ACCOUNTS remember to disclose any balances between the core department and the consolidated entities, since these balances are eliminated on consolidation"], ["2014-treasury-dec-130731_Final_IA_-_SAR_for_PSSs_Signed.txt", " It is worth noting that the Government recently consulted every firm and therefore every relevant SMB in scope of this proposal to gauge their views on its merits, and the firms unanimously and unequivocally supported its implementation"], ["2014-treasury-dec-Payment_systems_regulator_IA.txt", " For example, some people cannot use ATMs, or payment cards that require a PIN number to be entered"], ["2014-treasury-dec-freedom_and_choice_in_pensions_web_210314.txt", " This option preserves but does not extend existing flexibilities within the pension system, and therefore presents no additional economic risks however it may introduce additional complexity and burdens on scheme sponsors and HMRC, and the government would welcome views on this point    placing a cap on the amount that people in defined benefit schemes can transfer to defined contribution schemes each year    continuing to allow transfers, but requiring that any transfer to a defined contribution scheme must be approved by the defined benefit scheme trustees before it can be made    leaving in place the existing flexibility for members of private sector defined benefit pension schemes to switch to defined contribution schemes, thereby effectively extending to them the full flexibilities described elsewhere in this document"], ["2014-treasury-dec-EEA_Accounts_2013-14_-_print.txt", " These represent the high-level asset allocation criteria, reflecting the policy objectives of the reserves, and also form the benchmark against which the Bank\u2019s active management is measured"], ["2014-treasury-dec-PU1616_OTS_employee_benefits_final_report.txt", "28 However, our research throughout this project has shown that the vast majority of employers we spoke to ignore this outdated limit"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", "  Effective interest rate The rate that discounts estimated future cash receipts or payments over the expected life of the financial asset or financial liability or, where appropriate, a shorter period to the net carrying amount of the asset or liability"], ["2014-treasury-dec-39796_Cm_8847_Print_Ready.txt", "2 Changes have already been implemented and more will follow"], ["2014-treasury-dec-FRAB_121_07_IFRS_13_annex_exposure_draft_of_proposed_amendments_to_FReM.txt", " For depreciated historical cost to be considered as a proxy for current value in existing use or fair value, the useful life must be a realistic reflection of the life of the asset and the depreciation method used must provide a realistic reflection of the consumption of that asset class"], ["2014-treasury-dec-IFRS_9_Financial_Instruments_-_public_sector_application_guidance__Decem....txt", " This also applies to long-term receivables that do not contain a significant financing component in accordance with IFRS 15 Revenue from Contracts with Customers"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " If you have any questions about this change, or comments on the legislation, please contact Adrian Dixon 03000 586934 email adrian"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", " A negative positive number here indicates an increase in reduction in the financing requirement for the following financial year"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " 4 For the purposes of this paragraph a company is a divided company if, under the law under which the company is formed, under the company\u2019s articles of association or other document regulating the company or under arrangements entered into by or in relation to the company a some or all of the assets of the company are available primarily, or only, to meet particular liabilities of the company, and  384  16  Consultation draft Schedule 1  Schedule Title Here Part 1  Amendments of the Taxation of Chargeable Gains Act 1992  b  some or all of the members of the company, and some or all of its creditors, have rights primarily, or only, in relation to particular assets of the company"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", " The fair value includes any interest accrued on that derivative"], ["2014-treasury-dec-main_supply_estimates_2014_2015_web.txt", " The Agency's vision is safer food for the nation"], ["2014-treasury-dec-FRAB__120__07_-_Annex_C_-_FT_ARM_14-15.txt", " for whom assurance has not been received"], ["2014-treasury-dec-EEA_Accounts_2013-14_-_web.txt", " Mark to market  recording the price or fair value of a security, portfolio or account to reflect its current market value rather than its book value"], ["2014-treasury-dec-IFRS_16_Leases_-_Supplementary_budgeting_guidance_December_2020_for_publication.txt", " 1 peppercorn provided  Appendix E  Prepayment, revaluation, impairment, re-measurement, modification or early termination Accounting PL BS Income Expense Assets Cash Liab 6 6  6  Prepayment Transfer prepayment and recognise as part of ROU asset 1  Yr 1  Depreciate asset  12  Interest  0"], ["2014-treasury-dec-36048_Cm_8774.txt", " The Nuclear Liabilities Fund currently has around 7"], ["2014-treasury-dec-IFRS_15_Application_Guidance.txt", " However, some entities may find the timing of their revenue recognition results in revenue recognition being accelerated or deferred"], ["2014-treasury-dec-44695_Autumn_Statement__Print_ready_.txt", " Growth in GDP this year has been higher than expected and unemployment and slack in the economy has reduced more quickly than expected, causing the output gap to be narrower at the start of the forecast period than expected at the time of Budget 2014"], ["2014-treasury-dec-supplementary_estimates_and_new_estimates_2013_14_120214_correction.txt", " ii Dunkerque Heartbeat building commenced Summer 2005"], ["2014-treasury-dec-Carbon_price_floor_-_fossil_fuels_in_CHPs.txt", "  Legislative Context 4"], ["2014-treasury-dec-budget_2014_distributional_analysis.txt", "F Cumulative impact of modelled tax, tax credit and benefit changes on households in 2014-15 as a percentage of 2014-15 expenditure, by expenditure distribution 2"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " Subsection 2 provides that this amendment commences on 1 May 2015 but, specifies that in relation to the carriage of a passenger which begins before 1 March 2016, subsection 4ZA applies only to children under the age of 12"], ["2014-treasury-dec-FRAB__119__08_-_Annex_F_Chapter_05_Form_and_content__2013-14.txt", " 2 Objective of IAS 34 "], ["2014-treasury-dec-PU1624_final__web_.txt", "95 If Departments have any queries related to CRC spending they should contact their Treasury spending team"], ["2014-treasury-dec-FRAB__119__09_-_Draft_Code_of_Practice_on_Local_Authority_Accounting_2014-15_with_Annexes.txt", " The Working Group is also of the view that the consultation paper should be considered by as wide a range a stakeholders as possible including the relevant representatives of the religious groups, individual schools and schools\u2019 representative groups"], ["2014-treasury-dec-MCD_draft_regulations.txt", " 3 The appropriate regulator must notify the relevant EEA firm\u2019s home state regulator of the situation mentioned in subsection 2"], ["2014-treasury-dec-PU1719_HMT_Science_.txt", " To date 22 signatories are committed to monitoring and evaluating impact in order to continuously improve the relationship between science and society across the UK"], ["2014-treasury-dec-main_supply_estimates_2014_2015_print.txt", " An Order setting out the designations will normally be laid shortly before the start of the financial year"], ["2014-treasury-dec-FSR_Gov_Cx_June_2014.txt", " The Chancellor reiterated the Government\u2019s support for a simple leverage ratio as a key element of the internationally agreed prudential regulatory framework"], ["2014-treasury-dec-elps_main_doc_final.txt", " This is because, for AWP policies, there is no contractual obligation on policyholders to continue paying premiums"], ["2014-treasury-dec-OOTLAR_19_March_2014__1_.txt", "0 million 43 per cent are female"], ["2014-treasury-dec-FSCS_annual_report_2014_print.txt", " We also worked closely with European colleagues through EFDI, in particular EU members, in relation to the proposed changes and implementation of European directives"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " Clause 184 provides that if an amount of money stake money, gaming payment etc"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_web.txt", " We  have expanded the network of organisations we work with and deepened our relationships with existing partners, ensuring as many people as possible use our tools and content"], ["2014-treasury-dec-PESA_2014_-_print.txt", "7  Identifiable expenditure on public order and safety by country and region, 2008-09 to 2012-13  123  Table 9"], ["2014-treasury-dec-Modernising_taxation.txt", "  Subsection 3 replaces subsection 2 of section 490 CTA 2009 with a new subsection 2"], ["2014-treasury-dec-PESA_2014_-_print.txt", "1, TME can be shown to equal Total DEL  AME including accounting adjustments"], ["2014-treasury-dec-Tackling_marketed_tax_avoidance.txt", " Other impacts  19  6"], ["2014-treasury-dec-OLD_complete_v3.txt", " The relief is only available where the financier in the arrangements is a financial institution as defined by sections 73BA"], ["2014-treasury-dec-FRAB_121_minutes.txt", " The proposals in the Exposure Draft are unchanged from those presented to the Board at the April meeting"], ["2014-treasury-dec-FSCS_annual_report_2014_print.txt", " FSCS is keen to work with the FCA and the industry to implement the changes outlined in the CASS Policy Statement and with the UK Authorities on any further changes arising from the SAR recommendations"], ["2014-treasury-dec-main_supply_estimates_2014_2015_print.txt", "  The responsibilities of an Accounting Officer, including responsibility for regularity and propriety of the public finances for which an Accounting Officer is answerable, for keeping proper records and safeguarding assets, are also set out in Chapter 3 of Managing Public Money"], ["2014-treasury-dec-EEA_Accounts_2013-14_-_web.txt", " EEA investments need to be highly liquid so that they can be made available for use quickly, while minimising the costs of holding the reserves"], ["2014-treasury-dec-FSCS_annual_report_2014_web.txt", " This has meant increased accountability at an individual level to ensure that data and records are complete, secure and retained for no longer than is required"], ["2014-treasury-dec-39796_Cm_8847_Print_Ready.txt", " Background resources    NAO report Gift Aid and reliefs on donations  Session 2013-14 HC 733 PAC report Gift Aid and other tax reliefs on charitable donations  Session 2013-14 HC 835  2 Committee of Public Accounts conclusion HMRC has not collected data to enable it to evaluate if Gift Aid is working as Parliament intended"], ["2014-treasury-dec-FSCS_annual_report_2014_web.txt", " This is reassuring in itself but is not always the best result for everyone"], ["2014-treasury-dec-FRAB_121_07_IFRS_13_annex_exposure_draft_of_proposed_amendments_to_FReM.txt", "44 Information that is available to the entity and is helpful in assessing the value of those heritage assets that are not reported in the entity\u2019s Statement of Financial Position should be disclosed"], ["2014-treasury-dec-PU1728_Banking_Act_report_April_to_Sept_2014.txt", " Further information can be found at www"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", " Its focus is on improving the financial management capability of both the finance and non-finance communities"], ["2014-treasury-dec-Scotland_analysis__Fiscal_policy_and_sustainability.txt", " As set out in Chapter 2, HM Treasury assume that an independent Scotland would issue new debt at a fixed premium of 1"], ["2014-treasury-dec-statutory_instruments_macro-prudential_measures_order_2015__1_.txt", " The third measure allows the Financial Policy Committee to issue a direction that will create an expectation that globally systemically important institutions will maintain an additional G-SII leverage buffer"], ["2014-treasury-dec-promoters_of_tax_avoidance_schemes_amendment_of_return_to_take_account_of_relevant_judicial_rulings_and_dotas.txt", "  11  Subject to this section, the provisions of Part 5 of TMA 1970 relating to appeals have effect in relation to an appeal under this section"], ["2014-treasury-dec-39796_Cm_8847_Print_Ready.txt", "  6 Committee of Public Accounts conclusion The Authority unduly restricted the information it made available to the public on performance at Sellafield Recommendation The Authority should revisit its approach to disclosing information to ensure that it does not use grounds such as commercial confidentiality inappropriately to withhold information on performance on its sites and by its contractors"], ["2014-treasury-dec-PU1660_IFRS_accounting_guidance.txt", "3 Where a department has an investment in another public sector entity that has not been designated for consolidation, it should be reported following the requirements of IAS 39, Financial Instruments Recognition and Measurement"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " At Budget 2014 the Government announced that the 2m ATED entry threshold would be lowered to 500,000 to be phased in over 2 years"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", "8 billion 2011-12 47"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", "indd 44  18032014 2247  Chart 1"], ["2014-treasury-dec-Pension_Liberation_Policy_Pack__v2_0.txt", " 2 In subsection 1 a after trustees etc insert , section 272C7, and b in paragraph b after administrator insert , section 272C3 or 4"], ["2014-treasury-dec-36048_Cm_8774.txt", " 5 Committee of Public Accounts recommendation The department should focus on integrated planning and aligning decision making across the different elements of complex programmes from the very start"], ["2014-treasury-dec-elps_main_doc_final.txt", "  The Equitable Life Payment Scheme design  35  9  Scheme Approach and Delivery  9"], ["2014-treasury-dec-PU1624_final__web_.txt", " And some DEL and AME programmes are complementary"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_print.txt", " This had left her with mortgage and utility bill arrears, and she also owed money on a credit card and an outstanding loan"], ["2014-treasury-dec-Russia.txt", "ru website on 22 March 2016 and c-pravda"], ["2014-treasury-dec-main_supply_estimates_2014_2015_web.txt", " This expenditure is estimated at 141,000,000 for 2014-15"], ["2014-treasury-dec-scotland_analysis_fiscal_policy_and_sustainability_print.txt", " HM Treaury\u2019s UK projections, and the Scotland projections in the IFS\u2019 basic model use the low migration assumption"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " Subparagraph 8 sets out the maximum penalties for inaccuracies"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " This measure was announced at Budget 2014"], ["2014-treasury-dec-Partnerships_Mixed_membership_partnerships__Alternative_investment_fund_managers__Transfer_of_assets___income_Streams_through_partnerships.txt", " If the profit share is less than the appropriate notional profit then there is no reallocation"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", "172 Enhanced Capital Allowances ECA energy-saving and water-efficient technologies  The list of designated energy-saving and water-efficient technologies qualifying for ECA will be updated during summer 2014, subject to state aid approval"], ["2014-treasury-dec-oil_and_gas_fiscal_review_call_for_evidence.txt", " The government believes that to do so would entail excessive disruption and uncertainty at a time when supporting investment is paramount"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", " The objectives were both to establish a more accurate level of valuation than that presently noted in the WGA and also to learn lessons on data capture that could be implemented in the future once the Code had been amended"], ["2014-treasury-dec-Aggregates_levy_-_credits_in_Northern_Ireland.txt", "Aggregates levy credits in Northern Ireland Who is likely to be affected Anyone who accounted for aggregates levy at the full rate on aggregate that was commercially exploited between 1 April 2004 and 30 November 2010 in Northern Ireland NI following importation from another European Union EU Member State"], ["2014-treasury-dec-promoters_of_tax_avoidance_schemes_amendment_of_return_to_take_account_of_relevant_judicial_rulings_and_dotas.txt", "  5  The matters to be taken into account by an authorised officer in making a determination under subsection 4 include a whether or not the person subject to the monitoring notice has, since the notice took effect, engaged in behaviour of a sort that conditions included in a conduct notice in accordance with section 63 could be used to regulate b whether or not it appears likely that the person will in the future engage in such behaviour"], ["2014-treasury-dec-main_supply_estimates_2014_2015_print.txt", "  635  Royal Mail Statutory Pension Scheme  Main Estimates, 2014-15  Part I  Voted  Departmental Expenditure Limit Resource Capital  Non-Voted  Total  -  -  -  Annually Managed Expenditure Resource Capital  1,579,000,000 -  -  1,579,000,000 -  Total Net Budget Resource Capital  1,579,000,000 -  -  1,579,000,000 -  Non-Budget Expenditure  -  Net cash requirement  1,466,960,000  Amounts required in the year ending 31 March 2015 for expenditure by Royal Mail Statutory Pension Scheme on  Annually Managed Expenditure Expenditure arising from  Payment of pensions etc to members of the Royal Mail statutory Pension Scheme, related expenditure and non-cash items"], ["2014-treasury-dec-banking_reform_impact_assessment_05072014.txt", " In order to give banks more time to ensure appropriate arrangements for the separation of pension schemes, the obligation to have the pension arrangements required by these Regulations in place will not come into force until 1st January 2026 at the earliest, so this cost will likely be spread over several years"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " HMRC will provide a copy of the hold notice to the debtor, but will only provide jointaccount holders and interested third parties with details of how the account they have an interest in is affected, and of their rights to bring objections and an appeal"], ["2014-treasury-dec-44695_Autumn_Statement__Print_ready_.txt", "16 For the latest data in Q2 2014, GDP per capita is now 4"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " PART 6 INTERPRETATION  22  1 In this Schedule chargeable interest has the same meaning as in Part 3 of the Finance Act 2013 annual tax on enveloped dwellings see section 107 of that Act dwelling has the meaning given by paragraph 3 of Schedule B1"], ["2014-treasury-dec-44695_Accessible.txt", "131 Business rates indexation  The government will continue the 2 cap on the RPI increase in the business rates multiplier for an additional year from 1 April 2015"], ["2014-treasury-dec-Public_Spending_Statistics_July_2014_consolidated_revised.txt", " Current grants to persons and non-profit bodies largely comprise social security benefits included in resource departmental AME, as well as funding usually in DEL to further and higher education institutions and other non-profit private sector bodies"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_print.txt", " At the same time we have maintained the high levels of customer satisfaction we achieved in 201213"], ["2014-treasury-dec-PU1638_policy_costings_bud_2014_with_correction_slip.txt", "  Small Earnings Exception  CPI, rounded up to the nearest 10pa"], ["2014-treasury-dec-FRAB__119__05_-_European_Public_Sector_Accounting_Standards.txt", " The consultation paper asks respondents to provide comments on the following Key governance principles Do you consider that the sets of principles described for the EPSAS governance structure and process as well as for the EPSAS standards are relevant Governance oversight Following the normal institutional organisation within the EU, the EPSAS governance would be subject to oversight by the Commission itself, and by the Council, the European Parliament and the European Court of Auditors"], ["2014-treasury-dec-AS2014_distributional_analysis_final.txt", " They include over 60 of RDEL spending in England in 2015-16, as the analysis does not include administrative spending or spending on public goods because these do not benefit specific households directly"], ["2014-treasury-dec-Extension_of_Ring_Fence_Expenditure_Supplement.txt", " Paragraph 4 subparagraph 3 provides for the concept of initial and additional periods"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", "2  Customer redress and restructuring provisions  UKAR has recognised a provision for customer redress, being an estimate of expected customer compensation claims, primarily relating to PPI Payment Protection Insurance and Consumer Credit Act non-compliance"], ["2014-treasury-dec-44695_Accessible.txt", "95 Corporation Tax children\u2019s television tax relief  The government will introduce a new tax relief for the production of children\u2019s television programmes from 1 April 2015"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " In many cases the member is not told of the significant tax charges that will apply and therefore are often left with little or no money after the promoter\u2019s fees have deducted"], ["2014-treasury-dec-44369_Cm_8958_print_ready.txt", "  Recommendation implemented"], ["2014-treasury-dec-FRAB__119__09_-_Draft_Code_of_Practice_on_Local_Authority_Accounting_2014-15_with_Annexes.txt", "363 A  reporting authority shall determine whether or not it has control over a structured entity in accordance with paragraphs 9"], ["2014-treasury-dec-DISCLOSURE_OF_TAX_AVOIDANCE_SCHEMES.txt", "  The additional staff for the taskforce are expected to cost in the region of 2 million per annum"], ["2014-treasury-dec-Wales_Bill_-_Impact_Assessment_-_Report_Stage_-_Final_10_6_14_pdf.txt", " The recommendations made by the Commission on Devolution in Wales Silk Commission in its first report were based on evidence that it had taken from across Wales and further afield"], ["2014-treasury-dec-Govt_amdts_42_and_43_BPRA_clause_61__Govt_NC3_and_NS_2_GBER.txt", " In subsection 11, in the definition of General Block Exemption Regulation, for EC No 8002008 substitute EU No 0002014"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " Paragraph 3 provides a definition of an information notice and when it may be issued to a deposit-taker"], ["2014-treasury-dec-39796_Cm_8847_Accessible.txt", " It is also their responsibility to ensure that prior Treasury approval is obtained in all cases"], ["2014-treasury-dec-main_supply_estimates_2014_2015_print.txt", " The individual items within the budget boundaries are the subheads against which the Treasury will require the expenditure to be accounted"], ["2014-treasury-dec-FRAB__119__08_-_Annex_I3_-_NDPB_GREEN_2014-15.txt", " Details of Scheme here"], ["2014-treasury-dec-Final_IA_-_ring-fencing_and_depositor_preference.txt", " The ICB quoted BCBS 2010, An Assessment of the Long-term Economic Impact of Stronger Capital and Liquidity Requirements"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", " The current exposure, as at 31 March 2014, resulting from this uncertainty, together with any other potential actions following a judgement, falls within a range up to an estimated maximum of 240 million"], ["2014-treasury-dec-27Nov2014_-_GA_to_JK_-_Amending_directions_-_final.txt", "ukgad  27 November 2014  Dear Julian  Public Service Pensions Valuations and Employer Cost Cap Directions 2014 Thank you for your letter of 26 November 2014 explaining some proposed amendments to the Directions and asking for my professional opinion on them"], ["2014-treasury-dec-scotland_analysis_fiscal_policy_and_sustainability_print.txt", " HM Treasury grow the costs underlying these costings by average earnings growth as forecast by the OBR to estimate the cost of the policy over the projection period"], ["2014-treasury-dec-PU1638_policy_costings_bud_2014_with_correction_slip.txt", "  Exchequer impact m  Exchequer impact  2014-15  2015-16  2016-17  2017-18  2018-19  340  1,230  1,300  715  385  Areas of uncertainty The main uncertainties in this costing relate to the behavioural responses and the payment profile"], ["2014-treasury-dec-supplementary_estimates_and_new_estimates_2013_14_120214_correction.txt", " A corresponding cash amount is required to enable repayment to be made to the Fund by 31 March 2014  368  Serious Fraud Office  Supplementary Estimates, 2013-14  Part II Changes Proposed '000 Net Resources Present  Net Capital  Changes  Revised  Admin  Prog  Admin  Prog  Admin  Prog  1  2  3  4  5  6  Present  Changes  Revised  7  8  9  Spending in Departmental Expenditure Limits DEL Voted Expenditure 7,900  26,707  -  19,000  7,900  45,707  1,440  -  1,440  -  19,000  7,900  45,707  1,440  -  1,440  -  19,000  -  -  19,000  -  -  19,000  -  -  -  -  Of which  A Investigations and Prosecution 7,900  -  26,707  Total Spending in DEL  Total for Estimate Of which Voted Expenditure Non Voted Expenditure  '000 Present Plans  Net Cash Requirement  35,553  Changes  19,000  Revised Plans  54,553  369  Serious Fraud Office  Supplementary Estimates, 2013-14  Part II Revised subhead detail including additional provision '000 Revised Plans Resources  Capital  Administration  Programme  Gross  Income  Net  Gross  Income  Net  Gross  Income  Net  1  2  3  4  5  6  7  8  9  Spending in Departmental Expenditure Limits DEL Voted expenditure 7,900  -  7,900  46,089  -382  45,707  1,440  -  1,440  7,900  46,089  -382  45,707  1,440  -  1,440  7,900  46,089  -382  45,707  1,440  -  1,440  2,000  -  2,000  -  -  -  -  2,000  -  2,000  -  -  -  -  -  2,000  -  2,000  -  -  -  -  7,900  48,089  -382  47,707  1,440  -  1,440  -  7,900  48,089  -382  47,707  1,440  -  1,440  -  -  -  -  -  -  -  -  Of which A Investigations and Prosecution 7,900  -  -  Total Spending in DEL 7,900  -  Spending in Annually Managed Expenditure AME Voted expenditure -  -  -  Of which B New Provisons and Adjustment to existing provisions -  -  -  Total Spending in AME -  Total for Estimate 7,900  Of which Voted Expenditure 7,900 Non Voted Expenditure -  370  Serious Fraud Office  Supplementary Estimates, 2013-14  Part II Resource to cash reconciliation  '000 Present Plans  Net Resource Requirement  Changes  Revised Plans  36,607  19,000  55,607  1,440  -  1,440  -2,494  -  -2,494  Depreciation  -1,870  -  -1,870  New provisions and adjustments to previous provisions  Net Capital Requirement Accruals to cash adjustments Of which Adjustments to remove non-cash items  -2,000  -  -2,000  Departmental Unallocated Provision  -  -  -  Supported capital expenditure revenue  -  -  -  Prior Period Adjustments  -  -  -  Other non-cash items  -  -  -  Remove voted resource and capital  -  -  -  Add cash grant-in-aid  -  -  -  Increase   Decrease - in stock  -  -  -  Increase   Decrease - in debtors  -  -  -  1,376  -  1,376  -  -  -  -  -  -  Consolidated Fund Standing Services  -  -  -  Other adjustments  -  -  -  35,553  19,000  54,553  Adjustment for NDPBs  Adjustments to reflect movements in working balances  Increase -  Decrease  in creditors Use of provisions  Removal of non-voted budget items Of which  Net Cash Requirement  371  Serious Fraud Office  Supplementary Estimates, 2013-14  Part III Note A - Statement of Comprehensive Net Expenditure  Reconciliation Table '000 Revised Plans Gross Administration Costs  7,900  Less Administration DEL Income  -  Net Administration Costs  7,900  Gross Programme Costs  43,369  Less Programme DEL Income  -382  Programme AME Income  -  Non-budget income  -  Net Programme Costs  42,987  Total Net Operating Costs  50,887  Of which Resource DEL  53,607  Capital DEL  -  Resource AME  2,000  Capital AME  -  Non-budget  -4,720  Adjustments to include Departmental Unallocated Provision resource  -  Consolidated Fund Extra Receipts in the budget but not in the SoCNE  -  Adjustments to remove Capital in the SoCNE  -  Non-Budget Consolidated Fund Extra Receipts in the SoCNE  -  Other adjustments  4,720  Total Resource Budget  55,607  Of which Resource DEL  53,607  Resource AME  2,000  Adjustments to include  -  Adjustments to include  -  Prior period adjustments  -  Adjustments to remove Consolidated Fund Extra Receipts in the resource budget Other adjustments  -  Total Resource Estimate  55,607 372  Serious Fraud Office  Supplementary Estimates, 2013-14  Part III Note B - Analysis of Departmental Income '000 Revised Plans  Voted Resource DEL  -382  Of which Programme Sales of Goods and Services  -382  Of which A Investigations and Prosecution  -382  Total Programme  -382  Total Voted Resource Income  -382  373  Serious Fraud Office  Supplementary Estimates, 2013-14  Part III Note C - Analysis of Consolidated Fund Extra Receipts No CFER income or receipts are expected in 2013-14"], ["2014-treasury-dec-Accelerated_payments_and_group_relief.txt", "  Background to the measure The accelerated payments legislation was introduced as Part 4 of FA 2014"], ["2014-treasury-dec-PU1624_final__web_.txt", "27 And we need to keep the rules simple"], ["2014-treasury-dec-PESA_2014_-_print.txt", " Housing and community amenities 100  288  135  83 185  64  59  129  60  75  78  81  85  137  100  109  101  99 109  93  89  104  90  100  96  102  110  111  100  182  144  87 173  74  70  158  61  84  64  82  77  98  8"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " The new legislation at section 870A CTA 2009 also ensures that where rollover relief is given any entitlement to future relief under Part 8 CTA 2009 is adjusted by the amount of any rollover relief given"], ["2014-treasury-dec-FSCS_annual_report_2014_print.txt", " Overall, payments less receipts of 1,111,855,000 2013 724,756,000 2012 536,933,000 were made by the FCA to FSCS, leaving amounts due from the FCA to FSCS at 31 March 2014 of 402,000 2013 818,000 1 April 2012 96,000"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " This ECA is a State aid designed to comply with the environmental protection section of the General Block Exemption Regulation no"], ["2014-treasury-dec-government_financial_reporting_manual_201314.txt", "32 IAS 1 requires that entities present a summary of accounting policies which will disclose the measurement basis used in preparing financial statements and all other accounting policies that are significant to the understanding of the financial statements"], ["2014-treasury-dec-44695_Accessible.txt", "97 Research and Development RD tax credits rates  The government will increase the rate of the above the line credit from 10 to 11 and will increase the rate of the small and medium enterprise SME scheme from 225 to 230, from 1 April 2015"], ["2014-treasury-dec-Abolition_of_the__8_500_threshold_for_benefits_in_kind.txt", " Employers will have additional National Insurance contributions NICs to pay on the BiKs and certain expenses provided to employees earning at a rate of less than 8,500 a year"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " 3 The original penalty is to be ignored if P\u2019s liability for it for arose before the day on which this Act is passed and before that day a if the original penalty was under Schedule 24 to FA 2007, any tax which was unpaid as a result of the inaccuracy has been assessed or determined b if the original penalty was under Schedule 41 to FA 2008 or Schedule 55 to FA 2009, the failure to which it related was remedied and any tax which was unpaid as a result of the failure has been assessed or determined"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", " 28 Three Centuries of data on the UK economy\u2019, Bank of England Public Sector Finances\u2019, ONS, February 2014"], ["2014-treasury-dec-FRAB__119__08_-_Annex_F_Chapter_05_Form_and_content__2013-14.txt", "  Contents of the strategic report statement as to disclosure to auditors 5"], ["2014-treasury-dec-Final_IA_-_ring-fencing_and_depositor_preference.txt", "  Operational cost of structural separation 23"], ["2014-treasury-dec-FRAB__119__09_-_Draft_Code_of_Practice_on_Local_Authority_Accounting_2014-15_with_Annexes.txt", "35  An interest in a jointly controlled entity which meets the criteria to be classified as held for sale in accordance with section 4"], ["2014-treasury-dec-FSCS_annual_report_2014_web.txt", " The staff member may make voluntary contributions, to which up to a further five per cent will be matched by FSCS"], ["2014-treasury-dec-44695_Autumn_Statement__Print_ready_.txt", "91 The OBR has identified a classification change relating to benefit overpayments"], ["2014-treasury-dec-freedom_and_choice_in_pensions_print_210314.txt", "30 As with any shifts in asset allocation as a result of the annuity purchase changes described earlier in this chapter, funds transferred out of defined benefit schemes by individuals would likely be invested in alternative products"], ["2014-treasury-dec-PU1616_OTS_employee_benefits_final_report.txt", "  22  CWG2 paragrarphs 162-163"], ["2014-treasury-dec-UK_Sovereign_Sukuk_PLC_Offering_Circular.txt", " References in these Conditions to Periodic Distribution Amounts\u2019\u2019 and the Dissolution Distribution Amount\u2019\u2019 shall be deemed to include any additional amounts that may be payable under this Condition or any undertaking given in addition to or in substitution for it under the Declaration of Trust"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", " As a result the Federal Reserve decided to slow its rate of asset purchases in December"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", "  Source National Audit Office  8"], ["2014-treasury-dec-EU_finances_2014_final.txt", "1 Expenditure Statement For the years ended 31 March 2011, 2012, 2013 and 2014 prior years restated 3 2010-11  2011-12  2012-13  2013-14  000  000  000  000  4,397,505  4,773,977  4,216,794  4,341,718  Provisions created in year  -75,006  -92,647  -34,850  -1,832  Provisions released in year  19,856  22,817  10,495  60,452  -35,739  -23,617  114,930  2,328  Unrealised forex gainloss  2,779  51,182  -102,488  -15,757  Withdrawn from EU claim  -49,743  -18,063  -35,841  -8,036  Net expenditure reimbursable by the EU  4,259,652  4,713,649  4,169,040  Gross expenditure on EU supported projects  Realised forex gainloss  3  4,378,936  Prior years have been restated where necessary to amend previously published figures, to reflect the correction of errors, new information that has arisen or a change in accounting policy"], ["2014-treasury-dec-FRAB__119__08_-_Annex_I5_-_DEPARTMENT_PURPLE_2014-15.txt", " Licence fees are deemed to accrue evenly over the period for which the licence is valid"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", " Where a WGA entity is the lessor under a finance lease, amounts due from the lessees are recorded in the Statement of Financial Position as a receivable at the amount of the net investment in the lease"], ["2014-treasury-dec-PU1616_OTS_employee_benefits_final_report.txt", " This would have some rough edges, which would not of itself mean that it would be unacceptable, but it would perpetuate the differences in treatment according to the way in which a benefit was provided as with the example of gym facilities considered above"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_print.txt", " Tangible non-current assets The Money Advice Service has acquired tangible non-current assets as part of its business operations"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", " To help a further 120,000 households purchase a home and to continue to support house building as the market improves, the government will extend the equity loan scheme to March 2020"], ["2014-treasury-dec-VAT_-_power_to_provide_for_refunds_to_certain_persons.txt", "  Policy objective The measure will ensure that what would otherwise be irrecoverable VAT does not deter public bodies from sharing back-office services, where this would otherwise result in greater efficiencies of scale"], ["2014-treasury-dec-ANNUAL_TAX_ON_ENVELOPED_DWELLINGS_RELIEF_DECLARATION_RETURNS.txt", " The Government consulted between July and September 2014 on options to simplify the administration of ATED for businesses"], ["2014-treasury-dec-UK_Sovereign_Sukuk_PLC_Offering_Circular.txt", " The Certificates are not and will not be traded on the Qatar Exchange"], ["2014-treasury-dec-44695_Accessible.txt", "  100  Autumn Statement 2014  Table B"], ["2014-treasury-dec-PU1668_WGA_summary_report_revised_layout_4_page_spread_final.txt", "  The primary source of revenue is taxation, being 84 of total public sector income"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", "indd 67  67  18032014 2248  2"], ["2014-treasury-dec-PU1616_OTS_employee_benefits_final_report.txt", " However, the proposals as drafted are not a complete solution, as the relief seems only to apply to those who have time off work"], ["2014-treasury-dec-survivor-benefits-in-occupational-pension-schemes-annex-b.txt", "15  LGPS membership Active members  No"], ["2014-treasury-dec-DAO_Treasury_Minutes_2014_Update.txt", " However, local authorities have limited powers and the effectiveness of their engagement with the sector varies"], ["2014-treasury-dec-FRAB__120__08_-_Simplifying_and_Streamlining_Annual_Report_and_Accounts.txt", " The first principles approach recommended by the project team is based on allowing entities to tell their own story, while maintaining certain key accountability requirements and having GAAP compliant audited financial statements in accordance with the Government Resources and Accounts Act 2000"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", "3 billion 2011-12 5"], ["2014-treasury-dec-EEA_Accounts_2013-14_-_web.txt", " The Bank measures the VaR on active management positions on a daily basis and undertakes regular back-testing of the VaR models"], ["2014-treasury-dec-FSCS_annual_report_2014_web.txt", "  2  FSCS does not directly process claims for General Insurance Provision as it does for other classes"], ["2014-treasury-dec-45502_Cm_8988_Accessible.txt", "1  The Government agrees with the Committee\u2019s recommendation"], ["2014-treasury-dec-Construction_Industry_Scheme.txt", "1  This instrument will mostly impact larger construction businesses but is equally available to small businesses"], ["2014-treasury-dec-FRAB__119__08_-_Annex_F_Chapter_05_Form_and_content__2013-14.txt", "18 The financing of public sector entities is ultimately tax-based and an IAS 1-based notion of capital does not apply to many of them"], ["2014-treasury-dec-44369_Cm_8958_accessible.txt", "3 The Army\u2019s projected manning is routinely reviewed and, although manning levels are subject to many influences including the resources allocated to it, the health of the economy and long term changes in demographics, there are currently no gaps against DSD outputs"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", " Rental income from operating leases, excluding charges for services such as insurance and maintenance, are recognised on a straight-line basis over the period of the lease, even if the payments are not received on this basis e"], ["2014-treasury-dec-44369_Cm_8958_print_ready.txt", "5 The Government is aiming to review how implementation of the Code has gone, in the early part of the next Parliament"], ["2014-treasury-dec-PU1624_final__web_.txt", "30 Departments must also show that the budgetary implications of the guarantee will be affordable within existing budgetary allocations"], ["2014-treasury-dec-Notice_Central_African_Republic_250221.txt", " On 25 February 2021 the Foreign, Commonwealth and Development Office updated the UK Sanctions List on GOV"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_print.txt", " In some cases, customers will need advice about buying a particular financial product or service  advice which, to preserve our impartiality, we are not able to give"], ["2014-treasury-dec-Govt_NC13_and_NS_5_pension_flexibility_further_amendments.txt", "  Small pot lump sums 61 3A1 a b  c d i ii  In the Registered Pension Schemes Authorised Payments Regulations 2009 S"], ["2014-treasury-dec-36048_Cm_8774.txt", "2 HMRC and Border Force have a tobacco strategy that sets out how and when a criminal or civil enforcement response is deployed"], ["2014-treasury-dec-FRAB__120__02_-_IFRS_13_-_Appendix_B.txt", "38 The carrying amount of an asset should be reviewed where there is evidence of impairment, for example, where it has suffered physical deterioration or breakage or new doubts arise as to its authenticity"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " 7 In sub-paragraph 6a, after matters insert or transfers"], ["2014-treasury-dec-EEA_Accounts_2013-14_-_print.txt", " The Treasury has appointed The Bank of England the Bank to act as its agent in the day-to-day management of the EEA"], ["2014-treasury-dec-2902216_ScotlandAnalysis_Conclusion_acc2.txt", " Our systems are set up for one single UK market"], ["2014-treasury-dec-FRAB__120__02_-_IFRS_13_Fair_Value.txt", "  Page 2 of 12  FRAB 120 02 3 April 2014 Valuation objectives 8"], ["2014-treasury-dec-AS2014_policy_costings_final.txt", " Local authorities will be paid to increase the value of adjustments made to HB awards up to a lower performance threshold"], ["2014-treasury-dec-OLD_complete_v3.txt", " Following consultation over the summer, this has been extended to cover humanitarian aid workers responding to humanitarian emergencies"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", "  FINANCE BILL 2014 CLAUSE 53 SCHEDULES 9  10 64"], ["2014-treasury-dec-FRAB__119__08_-_Annex_I4_-_MAGENTA_PENSION_SCHEME_2014-15.txt", " The headings in IFRS 7 should be used to the extent that they are relevant"], ["2014-treasury-dec-FRAB__120__03_-_Annex_A__ITC_and_WG_Report.txt", "  There are other school activities which affect educational output and other returns"], ["2014-treasury-dec-Russia.txt", " Title Parliamentarian DOB 25041946"], ["2014-treasury-dec-Partnerships_Mixed_membership_partnerships__Alternative_investment_fund_managers__Transfer_of_assets___income_Streams_through_partnerships.txt", " The deferred remuneration is due to vest annually on 1 May in each year up to and including 1 May 2020"], ["2014-treasury-dec-PU1678_final__1_.txt", " 8 or 8A as appropriate is met"], ["2014-treasury-dec-Public_Spending_Statistics_July_2014_consolidated_revised.txt", " Complete transactions with the institutions of the EU are shown in Table C"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " New section 272C specifies who is liable for those tax charges for which neither P nor Q assume liability by virtue of new sections 272A and 272B"], ["2014-treasury-dec-10460-001_National_Loans_Fund_Account.for_web.txt", " None of the NLF\u2019s financial assets are past due or impaired"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_web.txt", " One of the most useful things people can do to take control of their financial situation is to draw up a household budget"], ["2014-treasury-dec-FRAB__120__07_-_Annex_C_-_FT_ARM_14-15.txt", " Associate entities are recognised in the trust\u2019s financial statement using the equity method"], ["2014-treasury-dec-elps_main_doc_final.txt", "28 Group scheme policies are AWP policies in structure"], ["2014-treasury-dec-Diverted_Profits_Tax.txt", " Subparagraph 1 defines a related company by reference to group and consortium relationships"], ["2014-treasury-dec-PN_January_2014_II.txt", " It is published on the third working day following the end of each month in order to provide users with timely information on relevant data"], ["2014-treasury-dec-ias_16_guidance_types_of_maintenance_on_the_trunk_roads.txt", " Transport Scotland employs an organisation called the Performance Audit Group PAG to oversee the work that is done by the Operating Companies"], ["2014-treasury-dec-OLD_complete_v3.txt", " The basis amount is also commonly referred to as the amount of an equivalent annuity\u2019"], ["2014-treasury-dec-elps_annex_final.txt", "  No Equitable Life compensation schemes directly affected CWP business"], ["2014-treasury-dec-FRAB__119__08_-_Annex_F_Chapter_05_Form_and_content__2013-14.txt", "1236 the management commentary paragraph 5"], ["2014-treasury-dec-FSCS_annual_report_2014_web.txt", " On 20 December 2011 FSCS signed a lease for its new premises at 10th Floor, Beaufort House, 15 St Botolph Street, London"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", "0  Lloyds Banking Group  115"], ["2014-treasury-dec-Letter_from_the_Governor_to_the_Chancellor.txt", " That decision reflected the significant improvement in credit conditions in the mortgage market"], ["2014-treasury-dec-SITRAccreditationGuidanceVersion2forpunlicationJan16V2.txt", " For example, if the Minister were satisfied that the SPV and the Contracting Authority had varied the terms of their contract in such a way that it no longer met the criteria to be 13  a social impact contract, then he would have to withdraw accreditation from the SPV for breach of the condition in section 257JD3b"], ["2014-treasury-dec-201409forecomp.txt", "91  Current account bn  -61"], ["2014-treasury-dec-PU1616_OTS_employee_benefits_final_report.txt", "  Subsistence  include accommodation and subsistence in legislation 6"], ["2014-treasury-dec-Further_devolution_manchester_nov_2015.txt", " In July 2015, the Government and the Greater Manchester Combined Authority agreed further devolution of powers"], ["2014-treasury-dec-supplementary_estimates_and_new_estimates_2013_14_120214_correction.txt", "  -2,538,000  Section F Decrease in gross administration spend for Departmental operating costs following a transfer to Environment Agency"], ["2014-treasury-dec-elps_annex_final.txt", " The factors were set so that the accumulated policy values were close to the actual payouts of the companies underlying the comparator returns"], ["2014-treasury-dec-PESA_2014_-_print.txt", "  Within Public Spending Statistics, PSCE is presented consistent with a measure of public sector net borrowing excluding the temporary effects of the financial sector interventions PSNBex"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " The diverted profits tax is a new charge on diverted profits"], ["2014-treasury-dec-10459.Consolidated_Fund.for_web.txt", " The NLF financing requirement in 2012-13 was reduced because 11 billion of profit from cancellation of gilts paid to the NLF by the Debt Management Account was used to fund part of the NLF\u2019s interest expense"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", " But many emerging markets are more robust to shocks than in the mid 1990s"], ["2014-treasury-dec-PESA_2014_-_print.txt", " Full details are available in Annex E"], ["2014-treasury-dec-OOTLAR_19_March_2014__1_.txt", " Revised legislation should be easier for HM Revenue  Customs to operate and reduce resource needed to combat attempted avoidance"], ["2014-treasury-dec-PU1616_OTS_employee_benefits_final_report.txt", " A voucher should be acceptable where the employer can show it is given instead of a gift made to equivalent employees for religious or similar reasons"], ["2014-treasury-dec-UK_Sovereign_Sukuk_PLC_Offering_Circular.txt", "141513 BL Revision 0 Operator DavS  OVERVIEW OF THE OFFERING The following overview should be read as an introduction to, and is qualified in its entirety by reference to, the more detailed information appearing elsewhere in this Offering Circular"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " The principal conditions are that on 10 December 2013 x  the trusts of the settlement must be of a description specified in section 86 Inheritance Tax Act 1984 trusts for the benefit of employees and  x  the trustees held a significant interest in the company which they would later control see subsection 2 and paragraph 32 below"], ["2014-treasury-dec-PESA_2014_-_print.txt", "1 Housing Revenue Account reform receipts 0"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", "6  Non-current liabilities Trade and other payables Government borrowing and financing Provisions for liabilities and charges Net public service pension liability Other financial liabilities Total non-current liabilities  23 24 25 27 26  53"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " 2 In subsection 2, for an excluded employment substitute lower-paid employment as a minister of religion"], ["2014-treasury-dec-freedom_and_choice_in_pensions_web_210314.txt", "30 Thus, there is a strong case for the government to change its policy on how defined contribution pension savings are used in retirement and simplify the tax rules to increase the choice available to those with defined contribution pension savings"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_web.txt", " It enables us to bring coherence to a fragmented sector by increasing reach and accessibility cost effectively, making it simple to get advice at the right time through the most appropriate channel and encouraging self-help where appropriate"], ["2014-treasury-dec-CAPITAL_GAINS_TAX_NON_RESIDENTS_AND_UK_RESIDENTIAL_PROPERTY.txt", " Paragraph 4 of new Schedule B1 provides HM Treasury with the power to amend by regulations the cases where a building is or is not be regarded as being used as a dwelling"], ["2014-treasury-dec-New_Clause_1.txt", " New section 356N makes provision for a hire cap"], ["2014-treasury-dec-44369_Cm_8958_print_ready.txt", " The questions were designed to gain evidence from each local authority on the quality of their preventive maintenance regimes whether they had an up to date asset management strategy and if they were adopting efficiencies in their highway maintenance service"], ["2014-treasury-dec-EEA_Accounts_2013-14_-_web.txt", " Changes in the fair value of money market instruments are recognised in the Statement of Comprehensive Income, within net trading income, when they arise"], ["2014-treasury-dec-North_East_EZ_-_Neptune_Yard_site.txt", "5m  20  El Sub Sta  35  2 Ward Bdy  889 887  Bollard  11"], ["2014-treasury-dec-PESA_2014_-_print.txt", "4 billion in 2009-10, 1"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", "137 In 2012 the government introduced the UK Guarantees scheme, to avoid delays to investment in UK infrastructure projects by providing a government backed guarantee to investors"], ["2014-treasury-dec-FRAB__119__08_-_Annex_H_-_2014-15_FReM.txt", "1 The Comptroller and Auditor General will examine the accounts to satisfy himself that they present a true and fair view, consistent with the guidance in the FReM"], ["2014-treasury-dec-Wales_Bill_-_Explanatory_Notes_-_Report_Stage_-_Final_10-6-14.txt", " The Government responded to the Committee on 20 March"], ["2014-treasury-dec-guidance_on_asset_valuation.txt", "5  Some specialised assets in the central government sector may generate material cash flows and might be valued by the income or profits test approach"], ["2014-treasury-dec-HM_Treasury_staff_survey_results_2014.txt", " ORC International is a member of the Market Research Society, and is bound by their strict code of conduct and confidentiality rules"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " So, it will be applied in the first instance to joint accounts to best protect the rights of third parties, and then to sole accounts in opposite priority order to that which may be specified in the hold notice for example, the order in the hold notice may say DRD applies to savings accounts first, then current accounts  so the safeguarded amount is matched first against current accounts, then savings accounts"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", "5  De-recognition of financial instruments  Financial assets are de-recognised when the rights to receive cash flows from the financial assets have expired or where HM Treasury has transferred substantially all risks and rewards of ownership"], ["2014-treasury-dec-FRAB__120__07_-_Annex_C_-_FT_ARM_14-15.txt", " Alongside this, in the annual report, the board should make a clear statement about its own balance, completeness and appropriateness to the requirements of the NHS foundation trust"], ["2014-treasury-dec-Govt_NC13_and_NS_5_pension_flexibility_further_amendments.txt", "  FINANCE BILL 2014 NEW CLAUSE 13 NEW SCHEDULE 5 14"], ["2014-treasury-dec-budget_2014_data_sources.txt", " The allocation of spending to functions is largely based on the United Nations\u2019 Classifications of the Functions of Government COFOG"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " Subsection 6 of new section 236H requires the claimant to supply certain information to HMRC with any claim, to allow HMRC to check the validity of the claim"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", " Capitalisation of the residual interest is included within assets under construction"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_print.txt", " In England and Wales, we provide funding to six lead partners Citizens Advice including Citizens Advice Cymru, Capitalise, Community Finance Solutions, Greater Merseyside Money Advice Partnership, Talking Money formerly Bristol Debt Advice Centre, and East Midlands Money Advice"], ["2014-treasury-dec-06._2013-14_MAGENTA_PENSION_SCHEME.txt", " For example, on its own, even a small rise in the assumed rate of inflation will result in an increase in the pension liability"], ["2014-treasury-dec-Annex_-_eu_annual_budget_expenditure.txt", " EU Council documents"], ["2014-treasury-dec-OLD_complete_v3.txt", " The obligation to file a country-by-country report will be introduced in two stages"], ["2014-treasury-dec-2902216_ScotlandAnalysis_Conclusion_acc2.txt", " For Scotland to avoid doing so, all 28 EU Member States would need to agree"], ["2014-treasury-dec-promoters_of_tax_avoidance_schemes_amendment_of_return_to_take_account_of_relevant_judicial_rulings_and_dotas.txt", " Paragraph 145a provides that in the case of a Failure Notice issued in respect of an open tax enquiry, the penalty must be notified no later than 90 days after the enquiry is closed"], ["2014-treasury-dec-Modernising_the_taxation_of_corporate_debt_and_derivative_contracts.txt", " 5 But if the company\u2019s accounts for the pre-commencement period are in accordance with generally accepted accounting practice drawn up on an assumption as to the accounting policy in previous accounting periods which differs from that mentioned in sub-paragraph 4, that different assumption applies in determining what amounts fall within sub-paragraph 1"], ["2014-treasury-dec-FRAB__120__07_-_Annex_C_-_FT_ARM_14-15.txt", "  64  Expenditure on development is capitalised only where all of the following can be demonstrated   the project is technically feasible to the point of completion and will result in an intangible asset for sale or use    the trust intends to complete the asset and sell or use it    the trust has the ability to sell or use the asset    how the intangible asset will generate probable future economic or service delivery benefits, eg, the presence of a market for it or its output, or where it is to be used for internal use, the usefulness of the asset    adequate financial, technical and other resources are available to the trust to complete the development and sell or use the asset and    the trust can measure reliably the expenses attributable to the asset during development"], ["2014-treasury-dec-budget_2014_distributional_analysis.txt", " The analysis of RDEL spending compares spending in 2010-11 and 2015-16, in real terms, adjusted using the GDP deflator"], ["2014-treasury-dec-SDPR_Update_September_2014___published_as_Clarifications_.txt", "0  31122007  01-Aug-08  31-Mar-09  01-Apr-08  22-Oct-08  3"], ["2014-treasury-dec-BRRD_impact_assessment_revised.txt", " They cannot be estimated as the majority of the benefits will only acrise if a bank were to experience severe dificulties or enter resolution"], ["2014-treasury-dec-PU1616_OTS_employee_benefits_final_report.txt", " If payrolling of benefits was introduced then situations could arise where an employer payrolls a benefit but then, at the end of the tax year, finds that the employee was a lower paid employee and that therefore the benefit should not have been taxed at all"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", "  95  This general rule a does not apply in relation to the provisions dealt with by paragraphs 96 to 101, and b has effect subject to the transitional provisions in paragraphs 102 to 116"], ["2014-treasury-dec-Administration_of_employee_expenses.txt", " This can either be a rate set by HMRC in secondary legislation, or a rate that they have agreed with HMRC"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " Subsection 1 of new section 86A sets out the conditions for new section 86A to apply"], ["2014-treasury-dec-Public_Spending_Statistics_July_2014_consolidated_revised.txt", "5 There have been no significant changes to the presentation of data within this chapter since the summer 2013 Public Spending Statistics PSS release"], ["2014-treasury-dec-2902216_ScotlandAnalysis_Conclusion_acc2.txt", "  Integration of Scotland and the UK  70 of Scottish exports go to the rest of the UK  10 of UK exports go to Scotland  Each household in Scotland  Each household in the rest  is 2,000 per year better off  of the UK is 100 per year  without a border  better off without a border  16,500 people cross  13,000 people cross  the border every day  the border every day to  to work in the UK  work in Scotland  Sources Scotland analysis Macroeconomic and fiscal performance, HMG, September 2013 Scotland analysis Business and microeconomic framework, HMG, July 2013  Chapter 2 Currency, businesses and jobs 21  With non-oil exports to the continuing UK accounting for around nearly one-third of total Scottish GDP, the potential impacts of border effects on business are substantial"], ["2014-treasury-dec-44695_Autumn_Statement__Print_ready_.txt", "237 Voluntary schemes and initiatives  The government will build on the Accountability for Regulatory Impact scheme by updating guidance to require government departments and regulators to engage business on the impacts of any government-sponsored voluntary scheme prior to implementation, and to work together to minimise costs where possible"], ["2014-treasury-dec-OLD_complete_v3.txt", " The personal allowance reached 10,000 in 2014-15"], ["2014-treasury-dec-Scotland_analysis__Fiscal_policy_and_sustainability.txt", "E below shows the OBR\u2019s representative age profiles for public service spending items and tax in the UK, demonstrating how the size and age distribution of a country\u2019s population will affect its public finances"], ["2014-treasury-dec-budget_2014_data_sources.txt", "ukgovernmentpublicationspublic-spending-statistics-release-february-2014  3  Chart 2 Government receipts 2014-15 Data Receipts from each of the main taxes, or other income  Data source, including ONS source code if applicable Economic estimates  Further reference information These are estimated projections of receipts for 2014-15, consistent with the OBR\u2019s fiscal forecast"], ["2014-treasury-dec-36048_Cm_8774.txt", "69  Education DFE inc Teachers Pensions  35"], ["2014-treasury-dec-FSCS_annual_report_2014_web.txt", " But to be a first-class compensation service, we need a clear strategy to prepare for the many challenges ahead"], ["2014-treasury-dec-FRAB__119__08_-_Annex_H_-_2014-15_FReM.txt", " It does not include amounts which are a reimbursement of expenses directly incurred in the performance of an individuals duties"], ["2014-treasury-dec-OLD_complete_v3.txt", "  The measure will affect companies carrying out qualifying RD activities"], ["2014-treasury-dec-PESA_2014_-_print.txt", " Environment protection 5"], ["2014-treasury-dec-supplementary_estimates_and_new_estimates_2013_14_120214_correction.txt", "  6  Supplementary Estimates, 2013-14  Table 2 Supply Estimates by department voted '000 Current Plans  Changes  Revised Plans  Supply Estimates presented by HM Treasury Department for Education Departmental Expenditure Limit Resource Capital Annually Managed Expenditure Resource Capital Total Net Budget Resource Capital Non-Budget Expenditure Net Cash Requirement  53,266,962  -397,349  52,869,613  3,982,600  -1  3,982,599  -16,385  258,893  242,508  -  -  -  53,250,577  -138,456  53,112,121  3,982,600  -1  3,982,599  -  -  -  56,406,886  -353,044  56,053,842  -  -  -  -  -  -  10,227,675  23,077  10,250,752  -  -  -  10,227,675  23,077  10,250,752  -  -  -  -  -  -  3,651,494  -206,498  3,444,996  173,782  -5,600  168,182  -  4,600  4,600  -3,000  -  -3,000  -  -  -  170,782  -5,600  165,182  -  4,600  4,600  -  -  -  169,442  -1,000  168,442  17,304  1,250  18,554  100  -  100  -  -  -  -  -  -  17,304  1,250  18,554  100  -  100  -  -  -  17,007  1,250  18,257  Teachers' Pension Scheme England and Wales Departmental Expenditure Limit Resource Capital Annually Managed Expenditure Resource Capital Total Net Budget Resource Capital Non-Budget Expenditure Net Cash Requirement Office for Standards In Education, Children's Services and Skills Departmental Expenditure Limit Resource Capital Annually Managed Expenditure Resource Capital Total Net Budget Resource Capital Non-Budget Expenditure Net Cash Requirement Office of Qualifications and Examinations Regulation Departmental Expenditure Limit Resource Capital Annually Managed Expenditure Resource Capital Total Net Budget Resource Capital Non-Budget Expenditure Net Cash Requirement  7  Supplementary Estimates, 2013-14  '000 Current Plans  Changes  Revised Plans  Department of Health Departmental Expenditure Limit Resource Capital Annually Managed Expenditure Resource Capital Total Net Budget Resource Capital Non-Budget Expenditure Net Cash Requirement  88,849,859 4,437,000  469,666 7,379  89,319,525 4,444,379  3,033,420 -  2,468,580 120,000  5,502,000 120,000  91,883,279 4,437,000 90,789,387  2,938,246 127,379 1,221,046  94,821,525 4,564,379 92,010,433  -  -  -  14,464,222 -  -441,222 -  14,023,000 -  14,464,222 -1,044,854  -441,222 23,837  14,023,000 -1,021,017  100,614 279  -6,034 4,800  94,580 5,079  9,953 -  -  9,953 -  110,567 279 99,955  -6,034 4,800 -1,834  104,533 5,079 98,121  4,879,019 8,664,016  50,643 -128,121  4,929,662 8,535,895  1,554,445 1  -39,144 50,000  1,515,301 50,001  6,433,464 8,664,017 12,566,122  11,499 -78,121 244,331  6,444,963 8,585,896 12,810,453  National Health Service Pension Scheme Departmental Expenditure Limit Resource Capital Annually Managed Expenditure Resource Capital Total Net Budget Resource Capital Non-Budget Expenditure Net Cash Requirement Food Standards Agency Departmental Expenditure Limit Resource Capital Annually Managed Expenditure Resource Capital Total Net Budget Resource Capital Non-Budget Expenditure Net Cash Requirement Department for Transport Departmental Expenditure Limit Resource Capital Annually Managed Expenditure Resource Capital Total Net Budget Resource Capital Non-Budget Expenditure Net Cash Requirement  8  Supplementary Estimates, 2013-14  '000 Current Plans  Changes  Revised Plans  Office of Rail Regulation Departmental Expenditure Limit Resource Capital Annually Managed Expenditure Resource Capital Total Net Budget Resource Capital Non-Budget Expenditure Net Cash Requirement  2 800  1 -  3 800  -  -  -  2 800 -  1 2,000  3 800 2,000  2,598,430 4,165,342  -527,338 -298,027  2,071,092 3,867,315  16,242,863 -  397,564 1,000  16,640,427 1,000  784,258 430,000  10,906,152 -400,000  11,690,410 30,000  19,625,551 4,595,342 25,494,966  10,776,378 -697,027 -179,382  30,401,929 3,898,315 25,315,584  17,726,530 2,793,500  5,817,091 -284,719  23,543,621 2,508,781  -1,415,414 8,540,372  1,707,711 424,875  292,297 8,965,247  16,311,116 11,333,872 26,335,529  7,524,802 140,156 -77,278  23,835,918 11,474,028 26,258,251  149,646 2,998  8,736 -  158,382 2,998  21 -  5,000 -  5,021 -  149,667 2,998 151,154  13,736 8,736  163,403 2,998 159,890  Department for Communities and Local Government Departmental Expenditure Limit - Communities Resource Capital Departmental Expenditure Limit - Local Government Resource Capital Annually Managed Expenditure Resource Capital Total Net Budget Resource Capital Non-Budget Expenditure Net Cash Requirement Department for Business Innovation and Skills Departmental Expenditure Limit Resource Capital Annually Managed Expenditure Resource Capital Total Net Budget Resource Capital Non-Budget Expenditure Net Cash Requirement UK Trade  Investment Departmental Expenditure Limit Resource Capital Annually Managed Expenditure Resource Capital Total Net Budget Resource Capital Non-Budget Expenditure Net Cash Requirement  9  Supplementary Estimates, 2013-14  '000 Current Plans  Changes  Revised Plans  Export Credits Guarantee Department Departmental Expenditure Limit Resource Capital Annually Managed Expenditure Resource Capital Total Net Budget Resource Capital Non-Budget Expenditure Net Cash Requirement  22,065 230  -100 100  21,965 330  49,337 294,508  -290,000  49,337 4,508  71,402 294,738 100,231  -100 -289,900 -290,000  71,302 4,838 -189,769  39,065 602  29,600 400  68,665 1,002  -  1,500 -  1,500 -  39,065 602 37,011  31,100 400 35,263  70,165 1,002 72,274  -  -  -  256,200 -  -11,550 -  244,650 -  256,200 195,950  -11,550 15,420  244,650 211,370  11,210,828 405,300  -594,628 -27,230  10,616,200 378,070  1,249,649 -  217,596 -  1,467,245 -  12,460,477 405,300 12,555,040  -377,032 -27,230 -406,772  12,083,445 378,070 12,148,268  Office of Fair Trading Departmental Expenditure Limit Resource Capital Annually Managed Expenditure Resource Capital Total Net Budget Resource Capital Non-Budget Expenditure Net Cash Requirement United Kingdom Atomic Energy Authority Pension Schemes Departmental Expenditure Limit Resource Capital Annually Managed Expenditure Resource Capital Total Net Budget Resource Capital Non-Budget Expenditure Net Cash Requirement Home Office Departmental Expenditure Limit Resource Capital Annually Managed Expenditure Resource Capital Total Net Budget Resource Capital Non-Budget Expenditure Net Cash Requirement  10  Supplementary Estimates, 2013-14  '000 Current Plans  Changes  Revised Plans  Charity Commission Departmental Expenditure Limit Resource Capital Annually Managed Expenditure Resource Capital Total Net Budget Resource Capital Non-Budget Expenditure Net Cash Requirement  22,689 325  -400 400  22,289 725  400 -  -  400 -  23,089 325 22,144  -400 400 1,000  22,689 725 23,144  7,640,795 276,500  229,367 -100  7,870,162 276,400  71,400 -  722,000 -  793,400 -  7,712,195 276,500 7,355,823  951,367 -100 326,717  8,663,562 276,400 7,682,540  -  -  -  66,306 -  505,927 -  572,233 -  66,306 -45,033  505,927 86  572,233 -44,947  3,001  225  3,226  46  300  346  1,000  -  1,000  -  -  -  4,001  225  4,226  46  300  346  -  -  -  1,965  25  1,990  Ministry of Justice Departmental Expenditure Limit Resource Capital Annually Managed Expenditure Resource Capital Total Net Budget Resource Capital Non-Budget Expenditure Net Cash Requirement Ministry of Justice Judicial Pensions Scheme Departmental Expenditure Limit Resource Capital Annually Managed Expenditure Resource Capital Total Net Budget Resource Capital Non-Budget Expenditure Net Cash Requirement United Kingdom Supreme Court Departmental Expenditure Limit Resource Capital Annually Managed Expenditure Resource Capital Total Net Budget Resource Capital Non-Budget Expenditure Net Cash Requirement  11  Supplementary Estimates, 2013-14  '000 Current Plans  Changes  Revised Plans  The National Archives Departmental Expenditure Limit Resource  36,463  -1,600  34,863  1,670  650  2,320  -40  -  -40  -  -  -  36,423  -1,600  34,823  1,670  650  2,320  -  -  -  32,273  -950  31,323  562,425  -8,136  554,289  2,260  -  2,260  6,092  -  6,092  -  -  -  568,517  -8,136  560,381  2,260  -  2,260  -  -  -  558,285  -8,136  550,149  34,607  19,000  53,607  1,440  -  1,440  2,000  -  2,000  -  -  -  36,607  19,000  55,607  1,440  -  1,440  -  -  -  35,553  19,000  54,553  10,488  -250  10,238  1,800  250  2,050  Resource  -  -  -  Capital  -  -  -  10,488  -250  10,238  1,800  250  2,050  -  -  -  10,662  -  10,662  Capital Annually Managed Expenditure Resource Capital Total Net Budget Resource Capital Non-Budget Expenditure Net Cash Requirement Crown Prosecution Service Departmental Expenditure Limit Resource Capital Annually Managed Expenditure Resource Capital Total Net Budget Resource Capital Non-Budget Expenditure Net Cash Requirement Serious Fraud Office Departmental Expenditure Limit Resource Capital Annually Managed Expenditure Resource Capital Total Net Budget Resource Capital Non-Budget Expenditure Net Cash Requirement HM Procurator General and Treasury Solicitor Departmental Expenditure Limit Resource Capital Annually Managed Expenditure  Total Net Budget Resource Capital Non-Budget Expenditure Net Cash Requirement  12  Supplementary Estimates, 2013-14  '000 Current Plans  Changes  Revised Plans  Ministry of Defence Departmental Expenditure Limit Resource Capital  36,075,531  1,722,884  37,798,415  9,753,970  -1,913,070  7,840,900  2,650,621  -50,000  2,600,621  -  50,000  50,000  38,726,152  1,672,884  40,399,036  9,753,970  -1,863,070  7,890,900  Annually Managed Expenditure Resource Capital Total Net Budget Resource Capital Non-Budget Expenditure  -  -  -  37,121,003  1,400,160  38,521,163  Departmental Expenditure Limit Resource  -  -  -  Capital  -  -  -  5,679,349  1  5,679,350  -  -  -  Net Cash Requirement Armed Forces Retired Pay, Pensions etc  Annually Managed Expenditure Resource Capital Total Net Budget Resource  5,679,349  1  5,679,350  Capital  -  -  -  Non-Budget Expenditure  -  -  -  2,372,162  50,000  2,422,162  2,064,260  123,460  2,187,720  101,000  24,500  125,500  80,000  59,500  139,500  -  -  -  2,144,260  182,960  2,327,220  101,000  24,500  125,500  -  -  -  2,032,664  151,460  2,184,124  Departmental Expenditure Limit Resource  7,666,500  -106,612  7,559,888  Capital  1,925,000  44,442  1,969,442  291,600  -100,076  191,524  -  -  -  Resource  7,958,100  -206,688  7,751,412  Capital  1,925,000  44,442  1,969,442  -  -  -  9,472,044  35,526  9,507,570  Net Cash Requirement Foreign and Commonwealth Office Departmental Expenditure Limit Resource Capital Annually Managed Expenditure Resource Capital Total Net Budget Resource Capital Non-Budget Expenditure Net Cash Requirement Department for International Development  Annually Managed Expenditure Resource Capital Total Net Budget  Non-Budget Expenditure Net Cash Requirement  13  Supplementary Estimates, 2013-14  '000 Current Plans  Changes  Revised Plans  Department for International Development Overseas Superannuation Departmental Expenditure Limit Resource  -  -  -  Capital  -  -  -  45,795  2,680  48,475  -  -  -  Annually Managed Expenditure Resource Capital Total Net Budget 45,795  2,680  48,475  Capital  -  -  -  Non-Budget Expenditure  -  -  -  84,000  6,000  90,000  Departmental Expenditure Limit Resource  2,117,975  13,379  2,131,354  Capital  2,239,965  34,545  2,274,510  Resource  496,742  5,027,104  5,523,846  Capital  -45,000  -413,915  -458,915  Resource  2,614,717  5,040,483  7,655,200  Capital  2,194,965  -379,370  1,815,595  -  -  -  4,472,452  -205,309  4,267,143  Resource  Net Cash Requirement Department of Energy and Climate Change  Annually Managed Expenditure  Total Net Budget  Non-Budget Expenditure Net Cash Requirement Office of Gas and Electricity Markets Departmental Expenditure Limit Resource  700  6,362  7,062  1,500  -  1,500  Resource  -  -  -  Capital  -  -  -  700  6,362  7,062  1,500  -  1,500  -  -  -  10,790  6,362  17,152  2,121,630  -120,714  2,000,916  416,000  77,312  493,312  -56,508  168,908  112,400  1,000  -  1,000  2,065,122  48,194  2,113,316  417,000  77,312  494,312  10,000  265,000  275,000  2,355,250  145,464  2,500,714  Capital Annually Managed Expenditure  Total Net Budget Resource Capital Non-Budget Expenditure Net Cash Requirement Department for Environment, Food and Rural Affairs Departmental Expenditure Limit Resource Capital Annually Managed Expenditure Resource Capital Total Net Budget Resource Capital Non-Budget Expenditure Net Cash Requirement  14  Supplementary Estimates, 2013-14  '000 Current Plans  Changes  Revised Plans  Water Services Regulation Authority Departmental Expenditure Limit Resource  125  3,850  3,975  Capital  500  350  850  Resource  -  -  -  Capital  -  -  -  Resource  125  3,850  3,975  Capital  500  350  850  -  -  -  620  4,110  4,730  1,596,974  -125,500  1,471,474  154,118  -5,615  148,503  3,213,438  367,214  3,580,652  138,138  568  138,706  4,810,412  241,714  5,052,126  292,256  -5,047  287,209  -  51,721  51,721  4,877,691  262,546  5,140,237  7,145,335  -355,669  6,789,666  371,730  -172,792  198,938  72,320,090  238,371  72,558,461  -  2,360  2,360  79,465,425  -117,298  79,348,127  Annually Managed Expenditure  Total Net Budget  Non-Budget Expenditure Net Cash Requirement Department for Culture, Media and Sport Departmental Expenditure Limit Resource Capital Annually Managed Expenditure Resource Capital Total Net Budget Resource Capital Non-Budget Expenditure Net Cash Requirement Department for Work and Pensions Departmental Expenditure Limit Resource Capital Annually Managed Expenditure Resource Capital Total Net Budget Resource Capital  371,730  -170,432  201,298  2,403,374  86,839  2,490,213  80,852,294  1,038,022  81,890,316  7,465  125  7,590  66  -50  16  Resource  -  -  -  Capital  -  -  -  7,465  125  7,590  Non-Budget Expenditure Net Cash Requirement Scotland Office and Office of the Advocate General Departmental Expenditure Limit Resource Capital Annually Managed Expenditure  Total Net Budget Resource Capital Non-Budget Expenditure Net Cash Requirement  15  66  -50  16  27,888,306  122,525  28,010,831  27,895,781  122,595  28,018,376  Supplementary Estimates, 2013-14  '000 Current Plans  Changes  Revised Plans  Wales Office Departmental Expenditure Limit Resource Capital  5,981  -761  5,220  724  -  724  -20  -2  -22  -  -  -  5,961  -763  5,198  Annually Managed Expenditure Resource Capital Total Net Budget Resource Capital  724  -  724  Non-Budget Expenditure  13,189,448  293,207  13,482,655  Net Cash Requirement  13,195,933  292,446  13,488,379  27,972  -48  27,924  291  105  396  Resource  -  1,115  1,115  Capital  -  -  -  27,972  1,067  29,039  291  105  396  Non-Budget Expenditure  14,471,000  404,937  14,875,937  Net Cash Requirement  14,500,764  408,194  14,908,958  157,969  -339,496  -181,527  14,140  -18,930  -4,790  Resource  -1,662,098  12,264,123  10,602,025  Capital  -1,488,225  -4,234,922  -5,723,147  Resource  -1,504,129  11,924,627  10,420,498  Capital  -1,474,085  -4,253,852  -5,727,937  -  -  -  -2,669,962  -5,895,725  -8,565,687  3,396,571  -55,459  3,341,112  185,570  45,159  230,729  11,966,224  8,000  11,974,224  2,000  -  2,000  15,362,795  -47,459  15,315,336  187,570  45,159  232,729  -  -  -  15,287,812  29,409  15,317,221  Northern Ireland Office Departmental Expenditure Limit Resource Capital Annually Managed Expenditure  Total Net Budget Resource Capital  HM Treasury Departmental Expenditure Limit Resource Capital Annually Managed Expenditure  Total Net Budget  Non-Budget Expenditure Net Cash Requirement HM Revenue and Customs Departmental Expenditure Limit Resource Capital Annually Managed Expenditure Resource Capital Total Net Budget Resource Capital Non-Budget Expenditure Net Cash Requirement  16  Supplementary Estimates, 2013-14  '000 Current Plans  Changes  Revised Plans  National Savings and Investments Departmental Expenditure Limit Resource Capital  151,615  -1,500  150,115  215  1,500  1,715  5,300  -  5,300  -  -  -  156,915  -1,500  155,415  215  1,500  1,715  Annually Managed Expenditure Resource Capital Total Net Budget Resource Capital Non-Budget Expenditure  -  -  -  149,610  4,100  153,710  170,138  7,700  177,838  8,600  7,300  15,900  -5,424  4,283  -1,141  -  -  -  164,714  11,983  176,697  8,600  7,300  15,900  -  -  -  170,973  15,000  185,973  -640  -400  -1,040  126  400  526  -114  144  30  -  -  -  -754  -256  -1,010  126  400  526  -  -  -  -721  200  -521  Departmental Expenditure Limit Resource  -  -  -  Capital  -  -  -  2,365  -  2,365  -  -  -  2,365  -  2,365  Capital  -  -  -  Non-Budget Expenditure  -  -  -  2,357  -  2,357  Net Cash Requirement The Statistics Board Departmental Expenditure Limit Resource Capital Annually Managed Expenditure Resource Capital Total Net Budget Resource Capital Non-Budget Expenditure Net Cash Requirement Government Actuary's Department Departmental Expenditure Limit Resource Capital Annually Managed Expenditure Resource Capital Total Net Budget Resource Capital Non-Budget Expenditure Net Cash Requirement Crown Estate Office  Annually Managed Expenditure Resource Capital Total Net Budget Resource  Net Cash Requirement  17  Supplementary Estimates, 2013-14  '000 Current Plans  Changes  Revised Plans  Cabinet Office Departmental Expenditure Limit Resource Capital  436,761  14,928  451,689  34,500  13,203  47,703  4,866  234  5,100  -  -  -  441,627  15,162  456,789  34,500  13,203  47,703  -  -  -  453,836  63,709  517,545  2,159,150  -28,509  2,130,641  365,592  -6,342  359,250  26,150  3,100  29,250  -  -  -  2,185,300  -25,409  2,159,891  365,592  -6,342  359,250  Annually Managed Expenditure Resource Capital Total Net Budget Resource Capital Non-Budget Expenditure Net Cash Requirement Security and Intelligence Agencies Departmental Expenditure Limit Resource Capital Annually Managed Expenditure Resource Capital Total Net Budget Resource Capital Non-Budget Expenditure  -  -  -  2,079,238  85,995  2,165,233  Departmental Expenditure Limit Resource  -  -  -  Capital  -  -  -  8,073,000  -  8,073,000  -  -  -  Net Cash Requirement Cabinet Office Civil Superannuation  Annually Managed Expenditure Resource Capital Total Net Budget Resource  8,073,000  -  8,073,000  Capital  -  -  -  Non-Budget Expenditure  -  -  -  2,167,000  100,000  2,267,000  Departmental Expenditure Limit Resource  -  -  -  Capital  -  -  -  1,354,920  -  1,354,920  -  -  -  Net Cash Requirement Royal Mail Statutory Pension Scheme  Annually Managed Expenditure Resource Capital Total Net Budget 1,354,920  -  1,354,920  Capital  -  -  -  Non-Budget Expenditure  -  -  -  1,254,040  191,960  1,446,000  Resource  Net Cash Requirement  18  Supplementary Estimates, 2013-14  '000 Current Plans  Changes  Revised Plans  Office of the Parliamentary Commissioner for Administration and the Health Service Commissioner for England Departmental Expenditure Limit Resource Capital  33,663  -120  33,543  700  -28  672  -400  2,100  1,700  -  -  -  33,263  1,980  35,243  700  -28  672  Annually Managed Expenditure Resource Capital Total Net Budget Resource Capital Non-Budget Expenditure  -  -  -  32,763  -148  32,615  Departmental Expenditure Limit Resource  92,992  -1,433  91,559  Capital  16,779  -1,200  15,579  5,380  2,445  7,825  -  -  -  Net Cash Requirement House of Lords  Annually Managed Expenditure Resource Capital Total Net Budget Resource  98,372  1,012  99,384  Capital  16,779  -1,200  15,579  -  -  -  102,956  -3,304  99,652  25,277  500  25,777  100  -  100  8,223  5,000  13,223  -  -  -  33,500  5,500  39,000  100  -  100  -  -  -  24,417  500  24,917  269,041,381 40,327,994  6,238,675 -2,587,530  275,280,056 37,740,464  134,841,038 7,872,794  34,328,764 -4,691,034  169,169,802 3,181,760  403,882,419 48,200,788 57,962,128 453,794,759  40,567,439 -7,278,564 1,224,229 -1,316,911  444,449,858 40,922,224 59,186,357 452,477,848  Non-Budget Expenditure Net Cash Requirement House of Commons Members Departmental Expenditure Limit Resource Capital Annually Managed Expenditure Resource Capital Total Net Budget Resource Capital Non-Budget Expenditure Net Cash Requirement Total Supply Estimates Presented by HM Treasury Departmental Expenditure Limit Resource Capital Annually Managed Expenditure Resource Capital Total Net Budget Resource Capital Non-Budget Expenditure Net Cash Requirement  19  Supplementary Estimates, 2013-14  '000 Current Plans  Changes  Revised Plans  Supply Estimates presented elsewhere Electoral Commission Departmental Expenditure Limit Resource  16,754  -  16,754  300  -  300  114  -  114  -  -  -  16,868  -  16,868  300  -  300  -  -  -  16,145  -  16,145  165,332  -  165,332  1,673  -  1,673  1,000  1,300  2,300  -  -  -  166,332  1,300  167,632  1,673  -  1,673  -  -  -  166,913  -  166,913  2,483  -45  2,438  50  45  95  Resource  -  -  -  Capital  -  -  -  2,483  -45  2,438  50  45  95  -  -  -  2,479  -15  2,464  218,000  -  218,000  32,800  -  32,800  Resource  -  -  -  Capital  -  -  -  218,000  -  218,000  32,800  -  32,800  Capital Annually Managed Expenditure Resource Capital Total Net Budget Resource Capital Non-Budget Expenditure Net Cash Requirement Independent Parliamentary Standards Authority Departmental Expenditure Limit Resource Capital Annually Managed Expenditure Resource Capital Total Net Budget Resource Capital Non-Budget Expenditure Net Cash Requirement Local Government Boundary Commission for England Departmental Expenditure Limit Resource Capital Annually Managed Expenditure  Total Net Budget Resource Capital Non-Budget Expenditure Net Cash Requirement House of Commons Administration Departmental Expenditure Limit Resource Capital Annually Managed Expenditure  Total Net Budget Resource Capital Non-Budget Expenditure Net Cash Requirement  20  -  -  -  203,800  -  203,800  Supplementary Estimates, 2013-14  '000 Current Plans  Changes  Revised Plans  National Audit Office Departmental Expenditure Limit Resource  70,470  -  70,470  1,500  -  1,500  Resource  -  -  -  Capital  -  -  -  70,470  -  70,470  1,500  -  1,500  Capital Annually Managed Expenditure  Total Net Budget Resource Capital Non-Budget Expenditure Net Cash Requirement  -  -  -  69,169  -  69,169  473,039 36,323  -45 45  472,994 36,368  1,114 -  1,300 -  2,414 -  474,153 36,323  1,255 45  475,408 36,368  Total Supply Estimates Presented elsewhere Departmental Expenditure Limit Resource Capital Annually Managed Expenditure Resource Capital Total Net Budget Resource Capital Non-Budget Expenditure Net Cash Requirement  -  -  -  458,506  -15  458,491  269,514,420 40,364,317  6,238,630 -2,587,485  275,753,050 37,776,832  134,842,152 7,872,794  34,330,064 -4,691,034  169,172,216 3,181,760  404,356,572 48,237,111 57,962,128 454,253,265  40,568,694 -7,278,519 1,224,229 -1,316,926  444,925,266 40,958,592 59,186,357 452,936,339  Grand Total Departmental Expenditure Limit Resource Capital Annually Managed Expenditure Resource Capital Total Net Budget Resource Capital Non-Budget Expenditure Net Cash Requirement  21  Supplementary Estimates, 2013-14  Current Plans  '000 Revised Plans  Changes  New Estimates Competition and Markets Authority Departmental Expenditure Limit Resource Capital Annually Managed Expenditure  -  1,600 -  1,600 -  Resource Capital Total Net Budget  -  -  -  Resource Capital Non-Budget Expenditure Net Cash Requirement  -  1,600 1,600  1,600 1,600  Departmental Expenditure Limit Resource  -  442,117  442,117  Capital  -  36,600  36,600  Resource  -  191,404  191,404  Capital  -  -  -  Resource  -  633,521  633,521  Capital  -  36,600  36,600  Non-Budget Expenditure  -  -  -  Net Cash Requirement  -  495,930  495,930  -  443,717 36,600  443,717 36,600  -  191,404 -  191,404 -  -  635,121 36,600 497,530  635,121 36,600 497,530  269,514,420 40,364,317  6,682,347 -2,550,885  276,196,767 37,813,432  134,842,152 7,872,794  34,521,468 -4,691,034  169,363,620 3,181,760  404,356,572 48,237,111 57,962,128 454,253,265  41,203,815 -7,241,919 1,224,229 -819,396  445,560,387 40,995,192 59,186,357 453,433,869  National Crime Agency  Annually Managed Expenditure  Total Net Budget  Total New Estimates Departmental Expenditure Limit Resource Capital Annually Managed Expenditure Resource Capital Total Net Budget Resource Capital Non-Budget Expenditure Net Cash Requirement  Grand Total Estimates in 2013-14 Departmental Expenditure Limit Resource Capital Annually Managed Expenditure Resource Capital Total Net Budget Resource Capital Non-Budget Expenditure Net Cash Requirement  22  Supplementary Estimates, 2013-14  Table 3 Resource Departmental Expenditure Limits 2013-14  Present Total Department  Department for Education Office for Standards in Education, Children's Services and Skills Office of Qualifications and Examinations Regulation Department of Health Food Standards Agency Department for Transport Office of Rail Regulation DCLG - Communities DCLG - Local Government Department for Business, Innovation and Skills UK Trade  Investment Export Credits Guarantee Department Office of Fair Trading Competition and Markets Authority Home Office National Crime Agency Charity Commission Ministry of Justice United Kingdom Supreme Court The National Archives Crown Prosecution Service Serious Fraud Office HM Procurator General and Treasury Solicitor Ministry of Defence Foreign and Commonwealth Office Department for International Development Department of Energy and Climate Change Office of Gas and Electricity Markets Department for Environment, Food and Rural Affairs Water Services Regulation Authority Department for Culture, Media and Sport Department for Work and Pensions Scottish Government Scotland Office and Office of the Advocate General Welsh Government Wales Office Northern Ireland Executive Northern Ireland Office HM Treasury HM Revenue and Customs National Savings and Investments The Statistics Board Government Actuary's Department Cabinet Office Security and Intelligence Agencies Office of the Parliamentary Commissioner for Administration and the Health Service Commissioner for England House of Lords House of Commons Members  Changes  '000  Revised of which of which Voted Non-Voted  Revised Total  53,266,962 173,782  -397,349 -5,600  52,869,613 168,182  -  52,869,613 168,182  17,304  1,250  18,554  -  18,554  106,742,753 100,614 4,972,008 2 2,598,430 16,242,863 17,726,280  57,994 -6,034 -24,750 1 -527,338 397,564 5,817,091  89,319,525 94,580 4,929,662 3 2,071,092 16,640,427 23,543,621  17,481,222 17,596 -250  106,800,747 94,580 4,947,258 3 2,071,092 16,640,427 23,543,371  149,646 22,065 39,065 11,210,828 22,689 7,778,995 5,751 36,463 562,425 34,607 10,488  8,736 -100 29,600 1,600 -594,628 442,117 -400 232,167 300 -1,600 -8,136 19,000 -250  158,382 21,965 68,665 1,600 10,616,200 442,117 22,289 7,870,162 3,226 34,863 554,289 53,607 10,238  141,000 2,825 -  158,382 21,965 68,665 1,600 10,616,200 442,117 22,289 8,011,162 6,051 34,863 554,289 53,607 10,238  36,075,531 2,064,260 8,576,500 1,384,124 700 2,121,630  1,722,884 123,460 -106,612 -200,621 6,362 -120,714  37,798,415 2,187,720 7,559,888 2,131,354 7,062 2,000,916  910,000 -947,851 -  37,798,415 2,187,720 8,469,888 1,183,503 7,062 2,000,916  125 1,534,674 7,756,714 26,443,204 7,465  3,850 -125,500 -355,693 -9,532 125  3,975 1,471,474 6,789,666 7,590  -62,300 611,355 26,433,672 -  3,975 1,409,174 7,401,021 26,433,672 7,590  14,187,694 5,981 10,073,030 27,972 169,969 3,710,184 151,615 170,138 -640 438,761 2,159,150 33,850  411,673 -761 150,321 27 -339,996 -55,459 -1,500 7,700 -400 14,928 -28,509 -120  5,220 27,924 -181,527 3,341,112 150,115 177,838 -1,040 451,689 2,130,641 33,543  14,599,367 10,223,351 75 11,500 313,613 2,000 187  14,599,367 5,220 10,223,351 27,999 -170,027 3,654,725 150,115 177,838 -1,040 453,689 2,130,641 33,730  92,992 25,277  -1,433 500  91,559 25,777  -  91,559 25,777  23  Supplementary Estimates, 2013-14  Table 3 Resource Departmental Expenditure Limits 2013-14  Present Total House of Commons Administration National Audit Office Electoral Commission Independent Parliamentary Standards Authority Local Government Boundary Commission for England  Total  '000  Revised of which of which Voted Non-Voted  Changes  Revised Total  218,000 70,770 17,019 165,332  -  218,000 70,470 16,754 165,332  300 265 -  218,000 70,770 17,019 165,332  2,483  -45  2,438  -  2,438  339,398,524  6,536,170  276,196,767  69,737,927  345,934,694   The DELs above relate to individual departmental Supply Estimates for DEL control purposes the Treasury may combine departments into groups to evaluate DEL breaches"], ["2014-treasury-dec-scotland_analysis_fiscal_policy_and_sustainability_print.txt", " In fact, public spending is assumed to be lower still due to debt interest savings from the higher tax revenues"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", "  Subsidised energy-related activities anaerobic digestion and hydroelectric power 4  1 In section 198A a in subsection 5, omit , B or C exceptions for generation involving anaerobic digestion and hydroelectric power, b omit subsections 7 and 8, and c in subsection 9, omit the definition of anaerobic digestion"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " These are that  a at any time after the tax year in which the disposal was made x  the company C ceases to meet the trading requirement, or  x  the settlement ceases to meet the controlling interest requirement or  b at any time after the acquisition of shares in circumstances where section 236H applies by the trustees of the settlement x  the settlement ceases to meet the all-employee benefit requirement,  x  the participation fraction exceeds 25 subject to a six month grace period, as for the limited participation requirement in section 236N,  x  the trustees act in a way contrary to what is permitted by the all-employee benefit requirement"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", " It also comprised the Asset Protection Agency APA in 2012-13"], ["2014-treasury-dec-London_Hong_Kong_RMB_Forum.txt", " Spreads across foreign exchange products have reduced significantly with many more participants now joining the market in both Hong Kong and London"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", "  Year ended 31 March 2013  184  Whole of Government Accounts  Progress since 2011-12 2"], ["2014-treasury-dec-Govt_NC5_and_NS4_Tax_relief_for_theatrical_production_.txt", " Other impacts have been considered and none have been identified"], ["2014-treasury-dec-37630_Budget_2014_Web_Accessible.txt", "180 Universal Credit will provide the right incentives for people to work, target support at those who need it most, reduce fraud and error, and streamline the administration of the welfare system"], ["2014-treasury-dec-spend04_sciencedoc_1_090704.txt", "4  The Government\u2019s long-term objective for the UK economy is to increase the level of knowledge intensity in the UK as measured by the ratio of RD across the economy to national gross domestic product, from its current level of around 1"], ["2014-treasury-dec-AS2014_policy_costings_final.txt", " Exchequer impact m 2014-15  2015-16  2016-17  2017-18  2018-19  2019-20  0  neg"], ["2014-treasury-dec-45502_Cm_8988_Print.txt", "  10  Seventeenth Report Department for Work and Pensions Child Maintenance 2012 Scheme early progress Summary from the Committee The Committee welcomes the progress that the Department for Work and Pensions has made in simplifying the way it administers child maintenance, through the introduction of the first phase of the child maintenance 2012 scheme"], ["2014-treasury-dec-PU1638_policy_costings_bud_2014_with_correction_slip.txt", "  Duty rates on petrol and diesel  RPI  Frozen fuel duty until the end of parliament"], ["2014-treasury-dec-FRAB__119__08_-_Annex_G2_-_AGENCY_PINK_2013-14.txt", " The defined benefit schemes are unfunded and are non-contributory except in respect of dependants benefits"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", "1 billion is required to include academy trusts, which are present in the Department for Education group accounts for the first time in 2012-13"], ["2014-treasury-dec-PU1719_HMT_Science_.txt", " And we are renewing our efforts to help high growth businesses access finance by boosting our flagship British Business Bank with additional funding"], ["2014-treasury-dec-PESA_2014_-_print.txt", " Departments have separate resource and capital budgets"], ["2014-treasury-dec-MCD_draft_regulations.txt", " d Section 4251 was amended by S"], ["2014-treasury-dec-26Nov2014_-_JK_to_GA_-_Amending_Directions_Redacted.txt", " I understand that these analyses typically include a residual balancing item which cannot be attributed to any single cause of change"], ["2014-treasury-dec-Trial_of_the_Pyx_Verdict_2014.txt", "3 and point four above 0"], ["2014-treasury-dec-Partnerships_Mixed_membership_partnerships__Alternative_investment_fund_managers__Transfer_of_assets___income_Streams_through_partnerships.txt", " The partnership statement must show the amount of profits allocated to the firm under S863I"], ["2014-treasury-dec-CAPITAL_GAINS_TAX_NON_RESIDENTS_AND_UK_RESIDENTIAL_PROPERTY.txt", " Paragraph 13 of Schedule A inserts interpretive provisions into section 288 of TCGA 1992"], ["2014-treasury-dec-PESA_2014_-_print.txt", " Payments by the Distributors are treated in the National Accounts as central government expenditure in AME"], ["2014-treasury-dec-supplementary_estimates_and_new_estimates_2013_14_120214_correction.txt", "  -8,000,000  Machinery of Government transfer The functions of criminal and financial investigations and the Serious Organised Crime Agency transferred to the newly created National Crime Agency on 7th October 2013"], ["2014-treasury-dec-Administration_of_employee_expenses.txt", " This includes, in new section 289B2 the employer\u2019s requirement to provide a reasonable estimate of the actual costs incurred"], ["2014-treasury-dec-Wales_Bill_-_Explanatory_Notes_-_Report_Stage_-_Welsh_Language_Version_10_6_14_pdf.txt", " Ni fydd cyfnod gras tebyg ar gyfer AC presennol sydd wedyn yn cael ei ethol i D\u2019r Cyffredin"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " See new section 257TE"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", " BB and NRAM is 100"], ["2014-treasury-dec-FRAB__119__08_-_Annex_F_Chapter_05_Form_and_content__2013-14.txt", " 17 Objectives of IAS 10 "], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", "8 billion 2011-12 28"], ["2014-treasury-dec-44369_Cm_8958_accessible.txt", "4 The department accepts that there is a need to preserve the assurance provided by the local audit system"], ["2014-treasury-dec-main_supply_estimates_2014_2015_print.txt", "  4  Main Estimates, 2014-15  13"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", "8 billion and finance costs 36"], ["2014-treasury-dec-Russia.txt", "As a member of the Security Council, which provides advice on and coordinates national security affairs, he was involved in shaping the policy of the Russian Government threatening the territorial integrity, sovereignty and independence of Ukraine"], ["2014-treasury-dec-PU1624_final__web_.txt", " If the expenditure was scored in AME or outside of budgets, the write-offs normally score in DEL to ensure departments are incentivised to manage such assets"], ["2014-treasury-dec-help_to_buy_mortgage_guarantee_quarterly_statistics_020914.txt", " The scheme can be used for mortgages on both new build and existing homes, by first time buyers, home movers and those remortgaging"], ["2014-treasury-dec-scotland_analysis_fiscal_policy_and_sustainability_print.txt", "A Key assumptions Assumption  UK  An independent Scotland  Starting debt  78"], ["2014-treasury-dec-44369_Cm_8958_print_ready.txt", "  7 Committee of Public Accounts conclusion Despite welcome progress in extending the range of information published, the data is infrequent and out-of-date, and too much is still withheld"], ["2014-treasury-dec-FRAB__120__03_-_Annex_A__ITC_and_WG_Report.txt", " Subject to evidence from the consultation process supporting the considerations of the Working Group about whether this adaptation would alter decision making, CIPFALASAAC concurs that it should propose an adaptation to the Code as set out in Appendix E as an Addendum to the 201415 Code"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " In many cases search and rescue activities are undertaken by networks of local teams, supported by these central charities"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", " The purpose of the scheme was to help restore confidence by making available, to eligible institutions, a government guarantee of new debt issuance"], ["2014-treasury-dec-Wales_Bill_-_Explanatory_Notes_-_Report_Stage_-_Final_10-6-14.txt", "  Subsection 1 introduces the amendments to GOWA 2006"], ["2014-treasury-dec-Final_IA_-_ring-fencing_and_depositor_preference.txt", "21  17  ICB Final Report, paragraph 5"], ["2014-treasury-dec-FRAB__119__07_-_Public_sector_schools_working_group_Chair_s_update.txt", " These include school children, churches for faith schools, central government for meeting their education objectives, local authorities for meeting their statutory requirements relating to education provision and others"], ["2014-treasury-dec-North_East_EZ_-_Neptune_Yard_site.txt", "2m  Bols  D RO A  N  W AY  Bol  El Sub Sta  hingle and S d u M  CF  4"], ["2014-treasury-dec-44695_Autumn_Statement__Print_ready_.txt", "0 billion for 2014-15, within a range of 11"], ["2014-treasury-dec-EEA_Accounts_2013-14_-_web.txt", " For the EEA, the main derivatives are futures, forwards and swaps"], ["2014-treasury-dec-10460-001_National_Loans_Fund_Account.for_web.txt", " This increase was approved by Parliament in July 2011"], ["2014-treasury-dec-Modernising_the_taxation_of_corporate_debt_and_derivative_contracts.txt", "  1 Section 359 exclusion of credits on release of connected companies debts during creditor\u2019s insolvency is amended as follows"], ["2014-treasury-dec-Public_Spending_Statistics_July_2014_consolidated_revised.txt", "  9  Public Spending Statistics July 2014  CHAPTER 1 DEPARTMENTAL BUDGETS  OVERVIEW The tables in chapter 1 bring together information on public expenditure within the current budgeting and control framework"], ["2014-treasury-dec-AS2014_policy_costings_final.txt", " This will apply to joint life and guaranteed annuities where the first payment is made to a beneficiary after 6 April 2015"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", "  Other securities Other investments included the Bank of England\u2019s holdings of foreign government securities, foreign currency securities and equity investments of 3"], ["2014-treasury-dec-PU1624_final__web_.txt", " UK subsidiaries of a Public Corporation are included within the budgeting controls of the parent Public Corporation"], ["2014-treasury-dec-Air_Passenger_Duty_-_child_exemption.txt", " Subsection 2 provides that this amendment commences on 1 May 2015 but, specifies that in relation to the carriage of a passenger which begins before 1 March 2016, subsection 4ZA applies only to children under the age of 12"], ["2014-treasury-dec-44695_Accessible.txt", " The new rules will require multinational enterprises to provide high level information to HMRC on their global allocation of profits and taxes paid, as well as indicators of economic activity in a country"], ["2014-treasury-dec-BRRD_impact_assessment_revised.txt", " The Government does not therefore believe that a transitional period is necessary"], ["2014-treasury-dec-promoters_of_tax_avoidance_schemes_amendment_of_return_to_take_account_of_relevant_judicial_rulings_and_dotas.txt", "  3  In section 3162 meaning of the information provisions, after 310, insert 310A,"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " As a consequence of this, section 203 of FA 2013 is treated as never having come into force"], ["2014-treasury-dec-survivor-benefits-in-occupational-pension-schemes-annex-c.txt", "  8  Review of survivor benefits in occupational pension schemes Estimated costs of equalisation for private sector schemes  6  Risks and sensitivities Uncertainties inherent in the estimates  6"], ["2014-treasury-dec-IFRS_9_Financial_Instruments_-_public_sector_application_guidance__Decem....txt", "9  Therefore, public sector reporting entities that recognise contract assets within scope of IFRS 15 and the associated FReM adaptation will also need to assess their contract assets for impairment in accordance with IFRS 9 and recognise loss allowances for ECLs on these relevant assets"], ["2014-treasury-dec-39796_Cm_8847_Accessible.txt", "2 As announced by the Chancellor in the December 2013 Autumn Statement, the Government intends to realise value for the taxpayer through sales from the pre-2012 Income Contingent loan book"], ["2014-treasury-dec-FRAB_121_02_simplifying_and_streamlining_annual_report_and_accounts.txt", " The new statement will retain the current columns, which suggest entities should split reserves between a general fund and a revaluation reserve to show taxpayers equity and  Page 14 of 20  FRAB 121 02 19 JUNE 2014  separately disclose charitable funds in order to provide a total reserve"], ["2014-treasury-dec-spend04_sciencedoc_1_090704.txt", " The Government\u2019s ambition, shared with its partners in the private and not-for-profit sectors, is for the UK to be a key knowledge hub in the global economy, with a reputation not only for outstanding scientific and technological discovery, but also as a world leader in turning that knowledge into new products and services"], ["2014-treasury-dec-MCD_draft_regulations.txt", " e Paragraph 13 was amended by the Financial Services Act 2012 c"], ["2014-treasury-dec-39796_Cm_8847_Print_Ready.txt", "  5 Committee of Public Accounts conclusion The department\u2019s on-going growth in expenditure to combat malaria risks creating protracted 10 dependency on UK funding"], ["2014-treasury-dec-03._2013-14_DEPARTMENT_YELLOW.txt", "  List cases Fruitless payments List cases Store Losses List cases  Departments should provide details of individual cases over 300,000 including the name of the entity where the loss arose"], ["2014-treasury-dec-Payment_systems_regulator_IA.txt", " The transfer of responsibility from the OFT to the new regulator is not expected to have any quantifiable cost impacts, but an effective regulator can RESTRICTED 22  RESTRICTED RESTRICTED RESTRICTED RESTRICTED be expected to take a more systematic approach to supervising the industry than the OFT, for example through more regular market studies and reports"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " New Section 290F 1 to 5 sets out the special rules for the method statement at new Section 290E of how to calculate the cash equivalent paid to a minister of religion in respect of cars, vans and related benefits to determine whether a minister of religion is in lower paid employment "], ["2014-treasury-dec-PU1616_OTS_employee_benefits_final_report.txt", "  7  Our recommendation is that the scope of PSAs should be widened to permit employers to settle any tax liability on benefits and expenses"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " Requires Member States to permit a taxable person not established in the MSC to use the Union scheme for BTE supplies to nontaxable persons belonging in the EU"], ["2014-treasury-dec-FRAB__119__05_-_EPSAS_governance_survey.txt", " 10,000 characters maximum  8"], ["2014-treasury-dec-government_financial_reporting_manual_201314.txt", "  IAS 36 Impairment of assets 14"], ["2014-treasury-dec-FSCS_annual_report_2014_print.txt", " We regularly host visits from many of our international counterparts, during which we share best practice and information about our systems and processes in paying out compensation to consumers"], ["2014-treasury-dec-UK_Sovereign_Sukuk_PLC_Offering_Circular.txt", " The Trustee does not have any rights against HMT under the Procurement Undertaking and the obligations of HMT thereunder do not form part of the Trust Assets"], ["2014-treasury-dec-10460-001_National_Loans_Fund_Account.for_web.txt", " Interest and amortisation are generated automatically by the accounting system at month end using pre-defined rules"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", "  Subsection 1 amends Part 3 of Finance Act 2013"], ["2014-treasury-dec-44695_Autumn_Statement__Print_ready_.txt", "5 billion in 2014-15, reflecting a continued focus on improved spending control and good financial management across departments"], ["2014-treasury-dec-FSCS_annual_report_2014_web.txt", " We aim to be an Investor in People and achieve Best Companies accreditation"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " Sub-paragraph 13 gives the Treasury the power to determine the timing of the repeal of section 79 by order 20"], ["2014-treasury-dec-IUK_Routemap_Case_Study_-_Surrey_County_Council_Highways.txt", "  \u00a0  \u00a0The  \u00a0new  \u00a0 structure  \u00a0enables  \u00a0alignment  \u00a0between  \u00a0maintenance  \u00a0and  \u00a0improvement  \u00a0of  \u00a0highways"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", "1  Impact on net liabilities bn 1"], ["2014-treasury-dec-Trial_of_the_Pyx_Verdict_2014.txt", "49, two point two one below -2"], ["2014-treasury-dec-Modernising_the_taxation_of_corporate_debt_and_derivative_contracts.txt", "  4  5  The amounts mentioned in subsection 1b a must be brought into account for the purposes of this Part as credits or debits for the period of account in which the time mentioned in subsection 2 or 3 falls, in the same way as a credit or debit which is brought into account in determining the company\u2019s profit or loss for that period in accordance with generally accepted accounting practice, and b must not be brought into account for a later period of account even if they are subsequently transferred to become items of profit or loss for the later period"], ["2014-treasury-dec-OOTLAR_19_March_2014__1_.txt", "  This measure will only affect a small number of individuals who run a farming business"], ["2014-treasury-dec-PU1624_final__web_.txt", " Typically, capital income comes as a single receipt at the time of sale, but the cash receipt may come in tranches deferred consideration"], ["2014-treasury-dec-freedom_and_choice_in_pensions_web_210314.txt", "Consultation2014hmtreasury"], ["2014-treasury-dec-FRAB__119__05_-_European_Public_Sector_Accounting_Standards.txt", " EPSAS must be developed in a manner that is in proportion to the importance of the results and benefits sought"], ["2014-treasury-dec-EU_finances_2014_final.txt", "6 billion, with the UK\u2019s share estimated at 16"], ["2014-treasury-dec-IFRS_9_Financial_Instruments_-_public_sector_application_guidance__Decem....txt", " This would apply to all hedging relationships"], ["2014-treasury-dec-PU1616_OTS_employee_benefits_final_report.txt", " It could be updated as and when the case was made for specific items and from time to time to update values for items such as the accommodation example"], ["2014-treasury-dec-OLD_complete_v3.txt", " A new BCE will be introduced, to test any uncrystallised funds on the death of the member that are designated within the two-year period to a dependant\u2019s or nominee\u2019s flexi-access drawdown fund where the member dies under age 75"], ["2014-treasury-dec-FRAB__120__02_-_IFRS_13_-_Appendix_B.txt", " Assets which are held for the service potential will be assessed as being either in use or surplus"], ["2014-treasury-dec-scotland_analysis_fiscal_policy_and_sustainability_print.txt", " Consequently, with a higher initial tax rate in the Scottish Government model the initial pre-cut economic distortion from CT is likely to be higher, making for a greater economic impact when CT is then reduced"], ["2014-treasury-dec-HM_Treasury_staff_survey_results_2014.txt", " A statistical technique, stepwise regression, is used to identify the extent to which each of these themes has an association with engagement"], ["2014-treasury-dec-44695_Autumn_Statement__Print_ready_.txt", "  14  Autumn Statement 2014  4469501Chapter1 Complete"], ["2014-treasury-dec-FRAB__119__08_-_Annex_H_-_2014-15_FReM.txt", "  18  FINANCIAL REPORTING MANUAL 2014-15  Contents of the strategic report statement as to disclosure to auditors 5"], ["2014-treasury-dec-spend04_sciencedoc_1_090704.txt", "0  Average annual real growth rate since 2004-05  UK Total science spending4  4,201  4,701  4,998  5,356 5"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", "2 lower than at Autumn Statement 2013, but an increase of around 40 of GDP since 2007-08"], ["2014-treasury-dec-UK_Sovereign_Sukuk_PLC_Offering_Circular.txt", " Any Certificates so surrendered for cancellation may not be reissued or resold and the obligations of the Trustee in respect of any such Certificates shall be discharged"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_web.txt", " Source National Audit Office, December 2013  Helping people in debt  Driving quality and consistency across the debt advice sector Given the importance of debt advice in people\u2019s lives, it is crucial that the advice given to clients is of the highest quality"], ["2014-treasury-dec-131010_Letter_and_annexes_from_HMT_to_Govt_Actuary_2.txt", " How do the Directions interact with scheme regulations Section 11 of the Act requires schemes to make provisions in their regulations for the actuarial valuation of a scheme made under the Act, and any connected schemes"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", " These arrangements are given statutory authority under the Reinsurance Acts of Terrorism Act 1993"], ["2014-treasury-dec-Partnerships_Salaried_member_rules.txt", " Additional guidance on employment taxes will be provided as appropriate"], ["2014-treasury-dec-hm_treasury_review_of_new_ifrs_2013_to_2014.txt", " These have been incorporated into the 2013-14 FReM, with amendments made where the standard has been interpreted or adapted for the public sector context"], ["2014-treasury-dec-37630_Budget_2014_Web_Accessible.txt", "4 Impact of ESA10 and PSF Review changes on deficit and debt1 Implied Outturn  Implied forecast  2012-13 2013-14 2014-15 2015-16 2016-17 2017-18 2018-19 Deficit  billion Public sector net borrowing current2 108"], ["2014-treasury-dec-PU1719_HMT_Science_.txt", "2 Grand challenges, by their nature, rarely have simple or single solutions"], ["2014-treasury-dec-FRAB__119__08_-_Annex_G1_-_DEPARTMENT_YELLOW_2013-14.txt", " This note relates to the expenditure of the fully consolidated departmental group"], ["2014-treasury-dec-government_financial_reporting_manual_201314.txt", " 2 Other requirements "], ["2014-treasury-dec-FRAB__119__02_-_IFRS_13_Fair_Value_Measurement.txt", " the price that would be received to sell the asset in an orderly transaction at the measurement date taking into account its highest and best use even if that is not its current use"], ["2014-treasury-dec-Pension_Liberation_Policy_Pack__v2_0.txt", "  5  In this section, and in section 272A as it applies for the purposes of this section, the relevant day means the first day on which the pension scheme has an independent trustee whether or not there are days between that day and the day on which Q\u2019s appointment takes effect on which the pension scheme has no independent trustees"], ["2014-treasury-dec-44695_Autumn_Statement__Print_ready_.txt", " Finance Bill 2015 2"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", "ukcategorypublicationsannual-report  9  httpswww"], ["2014-treasury-dec-banking_reform_impact_assessment_05072014.txt", "  Wholesale funding limit for RFBs  No more than 50 of RFB funding can be wholesale"], ["2014-treasury-dec-BRRD_impact_assessment_revised.txt", " Many banks operate in several jurisdictions and across borders both within and outside the EU"], ["2014-treasury-dec-scotland_analysis_fiscal_policy_and_sustainability_print.txt", "G supports this expectation of a decline in the Scottish working age population using the latest ONS population projections for the UK and Scotland from 2012-13 to 203536, under like-for-like low ONS migration assumptions, it can be seen that the working age 16-64 population in Scotland is expected to decline by over 6 per cent, compared with a small increase in the UK as a whole, largerly due to different fertility rates"], ["2014-treasury-dec-Scotlandanalysis4.txt", "  Scotland  1470 per household "], ["2014-treasury-dec-Russia.txt", " Reregistered on 9 October 2014 as Federal State Budgetary Enterprise 'Sanatorium Nizhnyaya Oreanda' of the Administration of the President of the Russian Federation"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " 12 and amended by S"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", " WGA does, however, include future liabilities from past activities and contingent liabilities, and so offers greater coverage of future liabilities than in the National Accounts"], ["2014-treasury-dec-PU1632_Sustainability_Reporting_Guidance.txt", " Failure to rebaseline will result in a large drop in emissions for the new reporting year compared to previous reporting years this will result in false interpretation as an emissions reduction and inconsistent reporting"], ["2014-treasury-dec-150213_Amending_Directions_-_HMT_to_GA_Redacted_with_annex.txt", " Officials from the Treasury have worked closely with the Ministry of Defence and their respective GAD advisers to ensure that the adjustment to be made is a best estimate of the size of the liabilities that are missing due this data problem"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", "60 The Treasury is coordinating a UK Government programme of work as part of the Scottish independence referendum debate"], ["2014-treasury-dec-PU1719_HMT_Science_.txt", " Technology allows openness and public scrutiny of research that was not possible until now  going far beyond the ability to share a published paper through open access the data and the information behind the paper can be made available to all"], ["2014-treasury-dec-Country_and_Regional_Analysis_November_2014_Combined.txt", "3 in real terms and Table A"], ["2014-treasury-dec-banking_reform_impact_assessment_05072014.txt", " In order to isolate the incremental impact of addressing ringfenced banks pension liabilities in addition to wider ring-fencing measures, the Government has constructed a baseline do nothing\u2019 option, in which ring-fencing is implemented according to existing primary and subordinate legislation, but these Pensions Regulations are not made"], ["2014-treasury-dec-27Nov2014_-_GA_to_JK_-_Amending_directions_-_final.txt", " Comments on the Directions as a whole It is also my opinion that after these proposed amendments come into force, the Directions will continue to be   in the round and to a significant degree, in line with the Treasury\u2019s principles for the valuations and the operation of the employer cost cap mechanism    in the round, technically complete and coherent  Valuation data quality As illustrated by groups A and B, I note that it is not uncommon for issues, caused by data deficiencies, to become apparent only at a subsequent valuation"], ["2014-treasury-dec-45502_Cm_8988_Print.txt", " A newly formed 'Counterparty Body' will pay generators the difference between the market price and the strike price for the electricity they generate, where the strike price is higher"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", "  4  If the disposal mentioned in paragraph a or b of section 169U4 is a disposal within section 169H2c qualifying business disposal disposal associated with a relevant material disposal a a disposal mentioned in subsection 2 or 3 of this section is treated for the purposes of section 169P1 as a disposal associated with a relevant material disposal, but b section 169P applies in relation to that disposal as if the disposal referred to in section 169P4 were the disposal mentioned in section 169U4a or b"], ["2014-treasury-dec-44369_Cm_8958_accessible.txt", " It has implemented a pavement tool, which models existing information to predict future condition, based on Agency-developed deterioration models"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", " That analysis of cashflows starts with net expenditure adjusted for non-cash transactions"], ["2014-treasury-dec-DISCLOSURE_OF_TAX_AVOIDANCE_SCHEMES.txt", " A Tax Information and Impact Note covering this instrument was published on XX December 2014 alongside the Autumn Statement 2014 and is available on the HMRC website at httpswww"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " Part 2 of the Schedule provides rollover relief from income tax for certain cases in which restricted securities held by an employee are exchanged for other restricted securities"], ["2014-treasury-dec-PU1624_final__web_.txt", " Because DEL programmes compete for resources within a fixed envelope departments are under a clear pressure to review programmes, re-prioritise and pursue efficiency measures"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", " As illustrated by Chart 1"], ["2014-treasury-dec-PU1728_Banking_Act_report_April_to_Sept_2014.txt", " The Business Finance Partnership then transferred to the Department for Business, Innovation and Skills as of 1 July 2014"], ["2014-treasury-dec-EU_finances_2014_final.txt", "5 billion and then the rebate, estimated by the Commission to be worth approximately 1 billion 850 million 3"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", "  9  Section 321 time limit for claims does not apply to a claim for repayment of aggregates levy made under regulations under this section"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " It was due to end on 31 March 2015 for corporation tax and 5 April 2015 for income tax"], ["2014-treasury-dec-OLD_complete_v3.txt", " It will strengthen the powers that enable HMRC to identify and pursue those who are required to disclose but do not and to obtain information about employees who are party to avoidance schemes"], ["2014-treasury-dec-FRAB__119__08_-_Annex_F_Chapter_05_Form_and_content__2013-14.txt", "5  Auditors will review the Annual Report for consistency with other information in the financial statements"], ["2014-treasury-dec-Final_IA_-_ring-fencing_and_depositor_preference.txt", " This will insulate core activities against shocks originating elsewhere in the global financial system and make it easier to preserve the continuity of those activities, while managing the failure of financial institutions in an orderly way, without injecting taxpayer funds"], ["2014-treasury-dec-London_Hong_Kong_RMB_Forum.txt", " These positive trends have been supported by the provision of a greater variety of tailored 3  products and services by banks in London and Hong Kong"], ["2014-treasury-dec-Wales_Bill_-_Explanatory_Notes_-_Report_Stage_-_Welsh_Language_Version_10_6_14_pdf.txt", "  Mae adran 116K2 yn pennu cwmpas yr adroddiad"], ["2014-treasury-dec-budget_2014_distributional_analysis.txt", "I shows it as a percentage of net equivalised household income, including benefits in kind from public services RDEL"], ["2014-treasury-dec-FRAB__119__02_-_IFRS_13_Fair_Value_Measurement.txt", " This would be expected to include office accommodation used purely to provide back-office support functions"], ["2014-treasury-dec-PU1624_final__web_.txt", "  Consultancy costs 5"], ["2014-treasury-dec-GM_AB2017_update_document_and_new_commitments_web.txt", " Government is committed to supporting Greater Manchester\u2019s transport ambitions"], ["2014-treasury-dec-main_supply_estimates_2014_2015_web.txt", "  Unquantifiable  Potential future claims both civil and criminal against the Core Department for pollution that may arise from FMD farm burial grounds"], ["2014-treasury-dec-PU1719_HMT_Science_.txt", "  70  Space  The UK space sector is growing at around 7 a year, and has created 5,000 new jobs from 2011 to 2013  bucking the overall trend in the UK economy during that time"], ["2014-treasury-dec-PU1678_final__1_.txt", " The asset management vehicle could be sold through a share transfer and transferred, in whole or in part, to another public authority or to a private third party"], ["2014-treasury-dec-06._2013-14_MAGENTA_PENSION_SCHEME.txt", "7  Totals re-named  Note 21  Change reporting thresholds from 250,000 to 300,000 Note references updated to reflect changes to the SoPS\u2019 notes and deletion of duplicated notes  All  Reason Correction To improve the reporting layout To improve the reporting layout To improve consistency of terminology To reflect amounts paid to the Consolidated Fund which don\u2019t arise from operating income To improve the reporting layout To improve the reporting layout To simplify narrative To improve the reporting layout To improve the reporting layout To reflect changes to Managing Public Money  For internal consistency  1  2013-14  MAGENTA PENSION SCHEME ILLUSTRATIVE PENSION SCHEME STATEMENT  Key  CSoFP - Combined Statement of Financial Position CSoCNE - Combined Statement of Comprehensive Net Expenditure CSoCF - Combined Statement of Cash Flows CSoCiTE - Combined Statement of Changes in Taxpayers Equity  2  2013-14  MAGENTA PENSION SCHEME ILLUSTRATIVE PENSION SCHEME STATEMENT  201314 Magenta Pension Scheme illustrative pension scheme statement 1"], ["2014-treasury-dec-39796_Cm_8847_Print_Ready.txt", " More than 1000 companies are already participating in this programme and this will continue to rise"], ["2014-treasury-dec-FRAB__119__08_-_Annex_I1_-_DEPARTMENT_YELLOW_2014-15.txt", "0 per cent of pensionable pay"], ["2014-treasury-dec-FSCS_annual_report_2014_print.txt", "  Claims for all other insurance where compensation is payable, the maximum level for claims against firms declared in default  on or after 1 January 2010 is 90 of the claim with no upper limit  before 1 January 2010 is 100 of the first 2,000 plus 90 of the remainder"], ["2014-treasury-dec-Treasury_minutes_web.txt", "4 Departments recognise the challenges presented by the 2014-15 spending target and are monitoring closely whether beneficiaries will deliver the jobs and private sector investment against which they will drawdown RGF funding"], ["2014-treasury-dec-Country_and_Regional_Analysis_November_2014_Combined.txt", " 22 The data cover central government, local government and public corporations"], ["2014-treasury-dec-PU1616_OTS_employee_benefits_final_report.txt", " We have been told by many businesses  particularly large employers  that, despite the fact that PSAs are expensive due to having to gross up the tax on the benefit they find PSAs extremely helpful"], ["2014-treasury-dec-central_african_republic.txt", " National Identification no M4800002143743 personal number on passport Address 1 Uganda"], ["2014-treasury-dec-Pension_Liberation_Policy_Pack__v2_0.txt", "  Independent Trustees appointed by the court or by the Pensions Regulator Legislation will be introduced in Finance Bill 2014 to provide that Independent Trustees and scheme administrators appointed after Independent Trustees have been appointed at the instigation of the Pensions Regulator, will not become liable for tax liabilities arising on events occurring before the trustee was appointed"], ["2014-treasury-dec-131217_Letter_and_annexes_from_Govt_Actuary_to_HMT_2.txt", " In addition, in section v of Annex D of that letter it was stated that, for pragmatic reasons, it is reasonable to charge independent providers with access to public service pension schemes contribution rates based on the SCAPE discount rate"], ["2014-treasury-dec-FRAB_121_minutes.txt", " The existing FReM interpretation which withdraws the option of the cost model within IAS 40 will continue"], ["2014-treasury-dec-39796_Cm_8847_Accessible.txt", " This network develops services in priority countries and will help deliver UKTI and UKVI Action Plans"], ["2014-treasury-dec-Tax_exemption_for_travel_expenses_of_members_of_local_authorities.txt", " The exemption will only apply where payments are made by a local authority under certain provisions"], ["2014-treasury-dec-FRAB__120__07_-_Annex_C_-_FT_ARM_14-15.txt", " For stores losses, the total net losses revealed at any one store within the year should be aggregated and treated as one case eg, pharmaceutical stores"], ["2014-treasury-dec-FSCS_annual_report_2014_print.txt", "  Yes  Is the firm still in business  Sorry, FSCS cannot help you"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", "  DETAILS OF THE CLAUSE 2"], ["2014-treasury-dec-spend04_sciencedoc_1_090704.txt", " As a central part of this framework, the Government\u2019s overall ambitions are to achieve a step change in the quality of science teachers and lecturers in every school, college and university the results for students studying science at GCSE level the numbers choosing SET subjects in post-16 education and in higher education and the proportion of better qualified students pursuing RD careers"], ["2014-treasury-dec-oil_and_gas_fiscal_review_call_for_evidence.txt", "7 Any losses still unused termed Unrelievable Field Losses UFLs may be set against profits from another field owned by the same company or an associate thereof and are relieved in that field in the same way as other non-field expenditure"], ["2014-treasury-dec-MCD_draft_regulations.txt", "d 1 for and 53D each time that it appears substitute , 53D and 53E and 2 after sub-paragraph bv insert , or vi to enter as a recipient of credit into a regulated credit agreement the purpose of which is to acquire or retain property rights in land or in an existing or projected building"], ["2014-treasury-dec-Amendments_15-41.txt", "1  NOTICES OF AMENDMENTS Monday 23 June 2014 CONSIDERATION OF BILL  Mr Chancellor of the Exchequer 15     Schedule  9,  page 328, line 20, after charity, insert an accredited social impact contractor see section 257JD,  Mr Chancellor of the Exchequer 16   Schedule  9,  page  330,  line  33,  after Part insert except section 257JD  330,  line  34,  at end insert  Mr Chancellor of the Exchequer 17  257JD  Schedule  9,  page  Accreditation as a social impact contractor  1  In this Part accredited social impact contractor means a company limited by shares that is accredited under this section as a social impact contractor"], ["2014-treasury-dec-Alcohol_duty_-_registration_of_alcohol_wholesalers.txt", "3  Comments received were considered and consolidated into a Summary of Responses document which was published in 2014"], ["2014-treasury-dec-Fuel_duty_-_aqua_methanol.txt", " The Government announced at Budget 2014 that it will apply a reduced rate of fuel duty to aqua methanol from 1 April 2015"], ["2014-treasury-dec-PN_April_2014.txt", "ukstatisticsPagesreserves2014apr"], ["2014-treasury-dec-FRAB__119__09_-_Draft_Code_of_Practice_on_Local_Authority_Accounting_2014-15_with_Annexes.txt", "3  The adoption of the IFRS 13 Fair Value Measurement and IAS 32 Financial Instruments Presentation in the Code is not a change of accounting policy that will require the publication of a third Balance Sheet"], ["2014-treasury-dec-Modernising_taxation.txt", "  3  In section 490 holding in an OEIC, unit trust or offshore fund treated as rights under a creditor relationship for subsection 2 substitute 2  The Corporation Tax Acts have effect for the accounting period in accordance with subsection 3 as if a the relevant holding were rights under a creditor relationship of the company, and b any distribution in respect of the relevant holding were not a distribution and accordingly is within Part 5"], ["2014-treasury-dec-Country_and_Regional_Analysis_November_2014_Combined.txt", "  15 The figures in this release include a wider coverage of expenditure for Scotland, Wales and Northern Ireland than that for which the devolved administrations and the Secretaries of State for Scotland, Wales and Northern Ireland are directly responsible"], ["2014-treasury-dec-Final_IA_-_ring-fencing_and_depositor_preference.txt", "16 equivalent to average annual GDP cost of 0"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", " Treasury issues guidance on appropriate discount rates, and this is summarised below at Annex 6, Treasury Discount Rates"], ["2014-treasury-dec-10460-001_National_Loans_Fund_Account.for_web.txt", " The NLF has also had a significant number of transactions with other government bodies via its temporary borrowing of balances in various Government Banking Service bank accounts"], ["2014-treasury-dec-Wales_Bill_-_Impact_Assessment_-_Report_Stage_-_Welsh_Language_Version_10_6_14_pdf.txt", " Byddai deddfu ar y sail hon ar draws holl ddeddfwrfeydd is-genedlaethol y DU y tu allan i gwmpas y Bil hwn"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", "1 The Commissioners must notify every person they approve by issuing a letter of registration"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", " 2  Profit on disposal includes selling costs and rebates, which net to a gain of 1 million"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " New subsection 1C excludes from the deeming rule income which arose from relevant property but which is reinvested in exempt gilts which would if properly treated as accumulated income be excluded property"], ["2014-treasury-dec-FEMR_Recommendations_on_additional_financial_benchmarks_to_be_brought_into_UK_regulatory_scope_logo.txt", "  These work streams, in which the UK has been closely involved, and their subsequent  national and international implementation, collectively set the direction for the longer-term international framework for managing the risks surrounding benchmarks"], ["2014-treasury-dec-SDPR_Update_September_2014___published_as_Clarifications_.txt", " This is achieved by the inclusion in the calculation of loss of the Conversion Premium which is assumed to be paid on the date of conversion of the policy to with-profits"], ["2014-treasury-dec-Scotland_analysis__Fiscal_policy_and_sustainability.txt", "42 To help mitigate the impact of the UK\u2019s demographic changes on the public finances the UK Government has legislated various measures, including to increase the State Pension Age to 67 by 2028"], ["2014-treasury-dec-cluster_area_allowance_consultation.txt", " Increasingly, opportunities are smaller, technically challenging or both"], ["2014-treasury-dec-supplementary_estimates_and_new_estimates_2013_14_120214_correction.txt", " The scheme aims to kick start critical infrastructure projects that may have stalled because of adverse credit conditions"], ["2014-treasury-dec-Air_Passenger_Duty_-_child_exemption.txt", " There is expected to be a negligible on-going cost for airline operators"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", " The impact of financial stability interventions on the Treasury\u2019s Annual Accounts can be split between equity investments, derivatives, loans and contingent liabilities"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", "2 Current tax The charge for taxation is based on UKAR\u2019s result for the year and takes into account taxation deferred or accelerated arising from temporary differences between the carrying amounts of certain items for taxation and for accounting purposes"], ["2014-treasury-dec-AS2014_policy_costings_final.txt", "  The cost base The cost base is taken from HB administrative on the total value of downward adjustments made to Housing Benefit awards by local authorities in 2012-13 and 2013-14"], ["2014-treasury-dec-PU1719_HMT_Science_.txt", "37 To help LEPs in gathering, assessing and understanding the data needed to develop a complete and accurate understanding of their strengths, we have commissioned the National Centre for Universities and Business to develop an advisory hub"], ["2014-treasury-dec-elps_annex_final.txt", " For each policy, an adjustment is applied which varies depending on the number of the Comparator Companies who were proprietary at the Nominal Commencement Date"], ["2014-treasury-dec-main_supply_estimates_2014_2015_web.txt", "  Annually Managed Expenditure Expenditure arising from Efficient discharge of liabilities falling to the Department, including nuclear waste management and decommissioning and for former coal industry employees"], ["2014-treasury-dec-supplementary_estimates_and_new_estimates_2013_14_120214_correction.txt", "  -1,889,000  -400,000  -56,000  ii"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", "2  Credit risk arising from financial interventions  HM Treasury is exposed to credit risk through schemes entered into by the Government"], ["2014-treasury-dec-PU1624_final__web_.txt", "  Definition of Administration budgets 5"], ["2014-treasury-dec-MCD_draft_regulations.txt", " 3 The report must in particular a set out the objectives intended to be achieved by the regulatory system established by this Order b assess the extent to which those objectives are achieved and c assess whether those objectives remain appropriate and, if so, the extent to which they could be achieved with a system that imposes less regulation"], ["2014-treasury-dec-government_financial_reporting_manual_201314.txt", "  Subsequent measurement 6"], ["2014-treasury-dec-STRENGTHENING_PENALTIES_FOR_OFFSHORE_NON_COMPLIANCE.txt", " 5 In the case of a transfer falling within sub-paragraph 2b, 3b or 4b, references to the income, proceeds or assets transferred are to be read as including references to any assets derived from or representing the income, proceeds or assets"], ["2014-treasury-dec-44695_Accessible.txt", "48 This investment will include around 6 billion to resurface 80 of the national network, and over 9 billion to add 1,300 extra lane miles and over 60 junction improvements to the national road network"], ["2014-treasury-dec-PN_February_2014_II.txt", "orgimagespdfsopguide"], ["2014-treasury-dec-Modernising_the_taxation_of_corporate_debt_and_derivative_contracts.txt", " Paragraph 59 makes various amendments to section 604, concerning credits and debits that are capitalised in the carrying value of an asset or liability"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", " Finance Bill 2014 q 2"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", "6  Total current assets Total assets Current liabilities Trade and other payables  23  97"], ["2014-treasury-dec-survivor-benefits-in-occupational-pension-schemes.txt", "08 billion to the public service schemes"], ["2014-treasury-dec-Letter_from_the_Chancellor_of_the_Exchequer_to_the_Governor_of_the_Bank_of_England_MPC_19032014.txt", " Monetary policy is a key element of the Government\u2019s macroeconomic strategy, supported by a credible commitment to necessary fiscal consolidation"], ["2014-treasury-dec-main_supply_estimates_2014_2015_web.txt", " Funding for the Royal Palaces and Parks, for historic buildings and ancient monuments and sites funding for certain public buildings and national heritage and architecture"], ["2014-treasury-dec-44695_Accessible.txt", "  Public spending Welfare cap 2"], ["2014-treasury-dec-FSCS_annual_report_2014_print.txt", " Under the terms of the original facilities, as the loans were not repaid by the target repayment date of 31 March 2012, FSCS refinanced the agreement with HM Treasury with effect from 1 April 2012"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", "  RESOLUTION 68  FINANCE BILL 2014 CLAUSE 99  EXPLANATORY NOTE  CLAUSE 99 VAT PLACE OF SUPPLY ORDERS DISAPPLICATION OF TRANSITIONAL PROVISIONS  SUMMARY 1"], ["2014-treasury-dec-Cm_8869_Scotland_Analysis.txt", " Scotland analysis Fiscal policy and sustainability, HMG, May 2014 7"], ["2014-treasury-dec-PESA_2014_-_print.txt", "3 Post-secondary non-tertiary education 9"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", "  82  1 Section 690 derivative contracts for unallowable purposes is amended as follows"], ["2014-treasury-dec-FRAB__120__07_-_Annex_C_-_FT_ARM_14-15.txt", "  Additional requirement of FT ARM  Nominations Committees  na  The disclosure in the annual report on the work of the nominations committee should include an explanation if neither an external search consultancy nor open advertising has been used in the appointment of a chair or non-executive director"], ["2014-treasury-dec-131217_Letter_and_annexes_from_Govt_Actuary_to_HMT_2.txt", " Background i  The two purposes  employer contribution rate and employer cost cap  For each scheme which these directions will apply to 5, I understand that the directions will be relevant to two different purposes 1"], ["2014-treasury-dec-FSCS_annual_report_2014_web.txt", " Where the amount exceeds a class threshold, the annual limit cap applies"], ["2014-treasury-dec-FRAB__119__09_-_Draft_Code_of_Practice_on_Local_Authority_Accounting_2014-15_with_Annexes.txt", "  , plus the investments in associates and interests in joint ventures jointly controlled entities, presented as a single economic entity"], ["2014-treasury-dec-Russia.txt", " Listed on 02122014 Last Updated 31122020 Group ID 13186"], ["2014-treasury-dec-Gift_Aid_intermediaries.txt", " Currently a GAD can only be given by an individual who is the donor"], ["2014-treasury-dec-10460-001_National_Loans_Fund_Account.for_web.txt", " EFA\u2019s risks are regularly reported to the Operational Risk Group"], ["2014-treasury-dec-FRAB__120__07_-_Annex_C_-_FT_ARM_14-15.txt", " Select a date and go to Votes and Proceedings either the webpage or PDF and look in the appendix for a list of papers laid that day"], ["2014-treasury-dec-PU1616_OTS_employee_benefits_final_report.txt", " Employers are required to determine whether or not an employee falls above the threshold, and then calculate and report the tax due on his or her benefits accordingly"], ["2014-treasury-dec-FRAB__120__07_-_Annex_C_-_FT_ARM_14-15.txt", "  Additional requirement of FT ARM  Council of Governors  na  If, during the financial year, the Governors have exercised their power under paragraph 10C of schedule 7 of the NHS Act 2006, then information on this must be included in the annual report"], ["2014-treasury-dec-05._2013-14_NDPB_GREEN.txt", " Descriptions on their own of fees and charges from external customers\u2019 and fees and charges from internal customers\u2019 are not helpful"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_web.txt", "2 million people  20 of the UK adult population"], ["2014-treasury-dec-FRAB__119__08_-_Annex_I1_-_DEPARTMENT_YELLOW_2014-15.txt", " Where the department has an Excess Vote for one of the reasons given in the Supply Estimates Manual\u2019, 'Managing Public Money' or 'Government Accounting Northern Ireland' as appropriate the department should insert this note here The Department has incurred an Excess of insert amount because insert reason"], ["2014-treasury-dec-Depositor_preference_SI_30-6-14.txt", " 4 In paragraph 9A a in sub-paragraph 1, for paragraph 6B substitute paragraphs 6B to 6D b in sub-paragraph 2, for this purpose substitute the purposes of those paragraphs and this paragraph, and c after sub-paragraph 2, insert 3 In paragraphs 6C and 6D, eligible person means a an individual, or b a micro-enterprise, a small enterprise or a medium-sized enterprise, each of those terms having the meaning given in Article 2"], ["2014-treasury-dec-OOTLAR_19_March_2014__1_.txt", "9 million businesses could be affected by the change"], ["2014-treasury-dec-PU1738_print_CMYK.txt", "9 for the 2011 EU Budget"], ["2014-treasury-dec-survivor-benefits-in-occupational-pension-schemes-annex-b.txt", " Annex 6 provides a high level explanation of the difference between what we have referred to as cost estimates and cashflows payments"], ["2014-treasury-dec-FSCS_annual_report_2014_print.txt", " We already have a highly successful track record of changing to meet the needs of consumers"], ["2014-treasury-dec-STRENGTHENING_PENALTIES_FOR_OFFSHORE_NON_COMPLIANCE.txt", " 2 Whether a territory is a specified territory or non-specified territory is to be determined, for the purposes of sub-paragraph 1, as at the relevant time"], ["2014-treasury-dec-2902216_ScotlandAnalysis_Conclusion_acc2.txt", "16 On joining the EU Scotland would not be able to control all of its tax rates for example, general rules on VAT would apply"], ["2014-treasury-dec-FEMR_Recommendations_on_additional_financial_benchmarks_to_be_brought_into_UK_regulatory_scope_logo.txt", "  The method of construction of benchmarks also varies widely"], ["2014-treasury-dec-budget_2014_distributional_analysis.txt", "A  Source Office for National Statistics, The Effects of Taxes and Benefits on Household Income 2007-08 to 2011-12"], ["2014-treasury-dec-FRAB__120__04_-_Discount_rates.txt", " In either case it would have the disadvantage of being based on forecast assumptions including assumptions on future tax policy though in practice this may be largely assumed to be a continuation of the status quo"], ["2014-treasury-dec-Partnerships_Salaried_member_rules.txt", " Example 9 The following is an example of benefits in kind"], ["2014-treasury-dec-statutory_instruments_macro-prudential_measures_order_2015__1_.txt", "  a expressed as a percentage of the total risk exposure amount set by the Financial Policy Committee, pursuant to the Part 3 of the Capital Requirements Capital Buffers and Macro-prudential Measures Regulations 2014, or an EEA countercyclical buffer authority pursuant to legislation introduced to give effect to point 7 of Article 128 of the Capital Requirements Directive or b expressed in terms equivalent to a percentage of total risk exposure amount set by a third country countercyclical buffer authority that an institution must apply in order to calculate its countercyclical capital buffer pursuant to the Prudential Regulation Authority\u2019s Policy Statement PS314 Implementing CRD IV Capital Buffers, as may be amended from time to time EEA countercyclical buffer authority means the authority or body of an EEA state other than the UK designated for the purposes of Article 136 of the Capital Requirements Directive with responsibility for setting the countercyclical buffer rate for that EEA state or the European Central Bank when it carries out the setting a countercyclical buffer rate for an EEA state conferred on it by Article 52 of Council Regulation EU No"], ["2014-treasury-dec-PU1624_final__web_.txt", " IFRS in DAs provides in some cases a different cut of information from that used for budgeting or the fiscal framework"], ["2014-treasury-dec-Wales_Bill_-_Impact_Assessment_-_Report_Stage_-_Welsh_Language_Version_10_6_14_pdf.txt", " Yn l amcangyfrif y Comisiwn, y refeniw o dreth tirlenwi yng Nghymru yn 2010-11 oedd tua 50 miliwn, neu ychydig llai na 6 o gyfanswm y DU"], ["2014-treasury-dec-37630_Budget_2014_Web_Accessible.txt", " The current rules for benefits and expenses are complex and can lead to unfair outcomes"], ["2014-treasury-dec-Diverted_Profits_Tax.txt", "  FINANCE BILL 2015  EXPLANATORY NOTE  CLAUSE 29 COMMENCEMENT AND TRANSITIONAL PROVISION  SUMMARY 1"], ["2014-treasury-dec-FRAB__119__09_-_Draft_Code_of_Practice_on_Local_Authority_Accounting_2014-15_with_Annexes.txt", "7  Where Group Accounts are required, authorities shall produce the financial statements as set out in section 3"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", " Dame Deirdre Hutton\u2019s 2 term service as a Non Executive Board Member came to an end on 30 September 2013"], ["2014-treasury-dec-PU1632_Sustainability_Reporting_Guidance.txt", "21 Where the financial reporting boundary is different from that used by the department for full sustainability reporting, then an analysis of financial information should be provided to allow reconciliation with the sustainability reporting accounting boundary used"], ["2014-treasury-dec-survivor-benefits-in-occupational-pension-schemes.txt", " An adjustment, based on the Employer Pension Provision Survey, was made to take account that some already do provide full survivor benefits for those members in a civil partnership"], ["2014-treasury-dec-FRAB__119__08_-_2013-14_and_2014-15_FReM_and_illustrative_statements_including_Annexes_A_to_E.txt", " Essentially, this ensures that DEL is at risk for impairments that arise from a clear consumption of economic benefit or other factors when these should be within the control of the department, for example loss or damage resulting from normal business operations, or gold plating"], ["2014-treasury-dec-140808_Housing_Zones_Prospectus.txt", "    Total public funding including funding from other public sources for each scheme that the infrastructure is serving must be below 50 of total project costs across the life of each scheme"], ["2014-treasury-dec-Partnerships_Salaried_member_rules.txt", " In this example, the parent body of the LLP provides a loan to an individual which they then introduce as capital"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", " Rother 2010 The Impact of high and growing government debt on economic growth an empirical investigation for the Euro area\u2019, European Central Bank Working Paper series No 1237 Corsetti, G"], ["2014-treasury-dec-PU1624_final__web_.txt", " For those departments whose staff are members of the large unfunded multi-employer schemes such as the PCSPS IAS19 allows departments to account only for the contributions payable to the pension scheme administrator the accruing superannuation liability charge or ASLC"], ["2014-treasury-dec-FRAB__119__09_-_Draft_Code_of_Practice_on_Local_Authority_Accounting_2014-15_with_Annexes.txt", " iii the fair value of its investment in the joint venture or associate, if there is a quoted market price for the investment"], ["2014-treasury-dec-promoters_of_tax_avoidance_schemes_amendment_of_return_to_take_account_of_relevant_judicial_rulings_and_dotas.txt", "  7  Follow-on conduct notice means a conduct notice taking effect immediately after the monitoring notice ceases to have effect"], ["2014-treasury-dec-government_financial_reporting_manual_201314.txt", " 3 Objectives of paragraphs 15 to 24 of IAS 1 "], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", "3 Summary of revenue and expenditure 2010 to 2013 800 600   billion  400 2010  200  2011  0  2012  200  2013  400 600 800 Revenue  Year ended 31 March 2013  Expenditure  Financing costs  11  WGA Net Expenditure  Whole of Government Accounts  Chart 2"], ["2014-treasury-dec-45502_Cm_8988_Accessible.txt", "  Recommendation implemented"], ["2014-treasury-dec-FRAB_121_07_IFRS_13_annex_exposure_draft_of_proposed_amendments_to_FReM.txt", "  UNCLASSIFIED  Page 21 of 21  "], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", "  4  Where a charging notice is issued to a company, the officer must give a copy of the notice a if the notice is issued by reason of section 2 applying, to the avoided PE within the meaning of that section, and b if the notice is issued by reason of section 3 applying by virtue of section 4, to UKPE within the meaning of section 4"], ["2014-treasury-dec-PSS_April_2014.txt", "6  of which public and common services of which international services of which public sector debt interest  of which enterprise and economic development 2 of which science and technology of which employment policies of which agriculture, fisheries and forestry of which transport 5"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", " The projects due to start this year are part of a planned 36 billion public and private sector investment in infrastructure across the country in 2014-15"], ["2014-treasury-dec-Payment_systems_regulator_IA.txt", " Actions the regulator will be able to take will indirectly help boost the number of suppliers in the UK banking market, and the market for non-bank payment service providers"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", "202 Following consultation, the Budget confirms the introduction of new rules to allow HMRC to identify and place new obligations and penalties on high-risk promoters of tax avoidance schemes"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", "  462  4  Consultation draft  1  Inheritance tax exemption for decorations and other awards 1  2  In section 6 of IHTA 1984 excluded property, for subsection 1B substitute 1B  A relevant decoration or award is excluded property if it has never been the subject of a disposition for a consideration in money or money\u2019s worth"], ["2014-treasury-dec-04._2013-14_AGENCY_PINK.txt", " Income Income should be analysed by type sales of services sales of goods interest royalties and dividends as required by IAS 18 with any significant items listed individually examples might be sales of publications, passport fees"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", "ukgovernmentpublicationsmajor-projects-authority-annual-report-2014  Annual report and accounts 2013-14\u2003\u2003 17  Scrutiny by Parliament  Committee of Public Accounts Parliamentary Hearings in 2013-14  House of Commons Committee of Public Accounts Date of Hearing  Subject  July 2013  Confidentiality Clauses  July 2013  Duchy of Cornwall Accounts  October 2013  Severance payments  October 2013  Royal Household Accounts  October 2013  Whole of Government Accounts  November 2013  SMEs access to finance  February 2014  Infrastructure investment  April 2014  Tax Reliefs  May 2014  Debt owed to Government  Source Treasury Officer of Accounts  Scrutiny by Parliament  Parliamentary Questions 1"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " Subsection 1 inserts two new subsections into section 107 of FA 2007 removal of extended time limits for mistakes of law in taxation matters"], ["2014-treasury-dec-44369_Cm_8958_accessible.txt", " This saving has to be set against the cost of 10"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", "  DETAILS OF THE CLAUSE 2"], ["2014-treasury-dec-FEMR_Recommendations_on_additional_financial_benchmarks_to_be_brought_into_UK_regulatory_scope_logo.txt", "  The IOSCO Principles for Financial Benchmarks, published in July 2013 6, set out an  internationally-agreed set of recommended practices for benchmark administrators and submitters,  6  httpwww"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_web.txt", "8  Total trade and other payables  7,630"], ["2014-treasury-dec-Govt_NC13_and_NS_5_pension_flexibility_further_amendments.txt", " Paragraph 53 amends section 636A of ITEPA 2003 to add transitional 201314 lump sums to the list of lump sums that are paid tax free to the member"], ["2014-treasury-dec-EU_finances_2014_final.txt", " Unrealised gains and losses arising from the revaluation of assets and liabilities at the exchange rate current at the balance sheet date, also reported in the Expenditure Statement, are reported in the accounts of managing authorities within the Statement of Changes in Taxpayers\u2019 Equity"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " Under new section 289C2 the revocation notice may revoke approval for the use of the flat rate from the date of the approval notice or from a later date, for example, if the original circumstances of the application had been correct for a period of time before changing"], ["2014-treasury-dec-FSCS_annual_report_2014_web.txt", " Other benefits Executive directors are entitled to receive other benefits"], ["2014-treasury-dec-Scotland_analysis__Fiscal_policy_and_sustainability.txt", "  12 13  HM Treasury 2013, Unfunded commitments in Scotland\u2019s future"], ["2014-treasury-dec-Extension_of_Ring_Fence_Expenditure_Supplement.txt", " New section 328A, subsection 4, paragraph c prevents the value of any precommencement expenditure and pre-commencement supplement from remaining in the adjusted pool due to this amount being treated as commencement year expenditure"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", "  Meeting the government\u2019s strategic objectives 2"], ["2014-treasury-dec-RELEVANT_HIGH_VALUE_DISPOSALS_GAINS_AND_LOSSES.txt", " 3 In sub-paragraph 2 a for pre-April 2013 substitute pre-commencement, and b for 5 April 2013 substitute 5 April in the relevant year 4 In sub-paragraph commencement"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_print.txt", " We strongly welcomed this decision and we will continue to support the Department for Education and other agencies such as pfeg working towards its successful introduction"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", " All transaction costs are expensed in the SCNE"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", "  Year ended 31 March 2013  61  Whole of Government Accounts  1"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " This part of the Schedule provides for the responsibilities of the partners for meeting the obligations imposed under this Part of the Act"], ["2014-treasury-dec-PU1616_OTS_employee_benefits_final_report.txt", " The result was additional costs for the business"], ["2014-treasury-dec-SDPR_Update_September_2014___published_as_Clarifications_.txt", "0  56  PEN  Table 6 Equitable Life Interim bonus rates for International Sterling and Guernsey Business continued Last Bonus declaration  Interim Bonus for period  Interim bonus sub-period  Benefit codes  From  To  From  To  PEN  PN2  LIF  31121999  01-Aug-00  15-Jul-01  01-Aug-00  04-Mar-01  9"], ["2014-treasury-dec-Scotland_analysis__Fiscal_policy_and_sustainability.txt", "8  As discussed in Box 2"], ["2014-treasury-dec-FRAB__120__07_-_Annex_C_-_FT_ARM_14-15.txt", " for whom assurance has not been received No"], ["2014-treasury-dec-CAPITAL_GAINS_TAX_NON_RESIDENTS_AND_UK_RESIDENTIAL_PROPERTY.txt", " A summary of responses to the consultation was published on 27 November 2014"], ["2014-treasury-dec-supplementary_estimates_and_new_estimates_2013_14_120214_correction.txt", "  The responsibilities of an Accounting Officer, including responsibility for regularity and propriety of the public finances for which an Accounting Officer is answerable, for keeping proper records and safeguarding assets, are also set out in Chapter 3 of Managing Public Money"], ["2014-treasury-dec-37630_Budget_2014_Web_Accessible.txt", "7  Cyclically-adjusted net borrowing1 June 2010 forecast December 2013 forecast Change March 2014 forecast  3"], ["2014-treasury-dec-PU1624_final__web_.txt", "16  Subsidies,  OSCAR,  Public Corporations,  Sales of goods and services,  13"], ["2014-treasury-dec-PU1719_HMT_Science_.txt", "37 We need to provide better information to help students make the important choices that will influence the rest of their lives"], ["2014-treasury-dec-Russia.txt", " Continues activities of supporting LNR separatist structures"], ["2014-treasury-dec-FRAB__120__03_-_Annex_A__ITC_and_WG_Report.txt", " In order to indicate control, grant funding in the public sector would need to be supported by an operational mandate for the grantor to be the main or sole source of funding for the entity and there would need to be strict direction of the processes, outputs and outcomes associated with the funding"], ["2014-treasury-dec-FRAB__119__08_-_Annex_G2_-_AGENCY_PINK_2013-14.txt", " The list of cases need only be provided for the current year"], ["2014-treasury-dec-44695_Accessible.txt", " This will affect transfers on or after 3 December 2014"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", "23 Should he ever be directed by the Chancellor to take responsibility for the delivery of an aim, priority or action he believes is contrary to the principles of Managing Public Money the main guidance for Accounting Officers he may seek a written direction to continue"], ["2014-treasury-dec-PU1632_Sustainability_Reporting_Guidance.txt", "  Emerging water accounting standards 6"], ["2014-treasury-dec-PESA_2014_-_print.txt", "16 PESA generally aims to include the expenditure of all bodies classified to the public sector by the Office for National Statistics ONS"], ["2014-treasury-dec-Wales_Bill_Command_Paper_-_English.txt", " Therefore, as in year one, there will need to be a year-end process whereby both the Welsh rate revenues and the block grant adjustment are recalculated based on actuals"], ["2014-treasury-dec-EEA_Accounts_2013-14_-_web.txt", " The Treasury sets a target for active management return as part of the SLA, above the cost of managing the reserves"], ["2014-treasury-dec-37630_Budget_2014_Web_Accessible.txt", "87 Trusts with vulnerable beneficiaries  As announced at Autumn Statement 2013, the government will extend from 5 December 2013 the CGT uplift provisions that apply on the death of a vulnerable beneficiary"], ["2014-treasury-dec-OOTLAR_19_March_2014__1_.txt", " A consultation was held during August and September 2013"], ["2014-treasury-dec-scotland_analysis_fiscal_policy_and_sustainability_print.txt", " They find that the maternal employment rate increased by 1"], ["2014-treasury-dec-AS2014_distributional_analysis_final.txt", " For example, if the modelling predicts that households containing older adults are more likely to visit a GP, then the distribution of expenditure on GP services will be skewed towards this group"], ["2014-treasury-dec-main_supply_estimates_2014_2015_web.txt", " Ofsted shares with those providing services, commissioners and policy makers its analysis of what\u2019s working well and where services can improve"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", "40 The impact of the financial crisis and recession of 2008-09 has been even more severe"], ["2014-treasury-dec-201407forecomp_final.txt", "5  OEF  NIESR  U EIU  2"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", " Therefore, if it is material, 15"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", " Note 29 - Other liabilities 4"], ["2014-treasury-dec-PU1643_Charter_budget_responsibility_update_web.txt", "  14  HM Treasury contacts This document can be downloaded from www"], ["2014-treasury-dec-Scotland_analysis__Fiscal_policy_and_sustainability.txt", " B  rewer and Paull 2006, Newborns and new schools critical times in women\u2019s employment"], ["2014-treasury-dec-44695_Autumn_Statement__Print_ready_.txt", " Finance Bill 2015 g  Corporate tax 2"], ["2014-treasury-dec-FSCS_annual_report_2014_web.txt", " The interest payable in 201314 amounted to just over 446m compared with about 429m in 201213"], ["2014-treasury-dec-scotland_analysis_fiscal_policy_and_sustainability_print.txt", " For this adjustment, the Scottish Government analysis used the assumption that a 1 per cent cut in CT raises FDI inflows by 6 per cent"], ["2014-treasury-dec-OLD_complete_v3.txt", " Included in these costs is expenditure on software and consumable items"], ["2014-treasury-dec-131010_Letter_and_annexes_from_HMT_to_Govt_Actuary_2.txt", "  Structure of the Directions 10"], ["2014-treasury-dec-Modernising_the_taxation_of_corporate_debt_and_derivative_contracts.txt", "  5  3 In subsection 4, omit the definition of carrying value"], ["2014-treasury-dec-Payment_systems_regulator_IA.txt", " In addition to its regulatory powers of direction and censure, the regulator will have concurrent competition powers, which means it will have both Competition Act 1998 powers to enforce the prohibitions on anti-competitive agreements and abuse of dominant position and Market Investigation Reference powers to refer the market, or a subsection of it, to the CMA for a full Market Investigation"], ["2014-treasury-dec-freedom_and_choice_in_pensions_web_210314.txt", " The Review also identified that allowing people to have more flexibility over when and how they take income from their retirement products could help them better plan for their care"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", " Annual report and accounts 2013-14\u2003\u2003 159  On demand Up to 3 months Non-derivatives as at 31 March 2013  1-5 years  Over 5 years  Total  m  m  m  m  m  m  49,752"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", " Under this definition the tax gap revenue loss equates to the shortfall resulting from non-payment, fraud, error, and artificial avoidance schemes"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", "5 The level of the welfare cap and the forecast margin  billion Welfare cap Forecast margin 2  2015-16 119"], ["2014-treasury-dec-FRAB__119__09_-_Draft_Code_of_Practice_on_Local_Authority_Accounting_2014-15_with_Annexes.txt", "  The carrying amount of the investment at the date that it ceases to be a subsidiary  CD 2  Group Accounts Standards  shall be regarded as its fair value on initial measurement as a financial asset in accordance with chapter seven, or when appropriate, the cost on initial recognition of an investment in an associate or interest in a joint venture jointly controlled entity"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " Therefore, this clause has been included in the Finance Bill 2014 amending the HGVA"], ["2014-treasury-dec-FRAB__119__08_-_2013-14_and_2014-15_FReM_and_illustrative_statements_including_Annexes_A_to_E.txt", "19  Downward revaluations result in an impairment only where an asset is revalued below its historical cost carrying amount"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", " Points to note on the example accounts format Amounts must be shown gross"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", " To date, under 150 homes have been built on the largest site"], ["2014-treasury-dec-PU1638_policy_costings_bud_2014_with_correction_slip.txt", "  21  Venture capital reliefs preventing tax relief on companies already receiving specific DECC subsidies Measure description This measure will prevent companies from benefitting from investment via EIS, SEIS or the VCT scheme when they are also benefitting from DECC Renewable Obligations Certificates ROCs or Renewable Heat Incentive RHI subsidies, with effect from Royal Assent to Finance Bill 2014"], ["2014-treasury-dec-frem_hutton_review_fairpay_additional_guidance_update_2012-13.txt", " Boundary For departments, the calculation should not include staff employed by arm\u2019s length bodies, as this may distort the disclosure where pay arrangements are made independently of departmental control, and the boundary should thus be limited to the department and agency"], ["2014-treasury-dec-spend04_sciencedoc_1_090704.txt", "27 The Government recognises that focusing on teaching and learning outcomes in schools is vital to engaging young people in science and increasing the number of young people studying science"], ["2014-treasury-dec-PESA_2014_-_print.txt", "6 shows total identifiable expenditure on services for Scotland by subfunction per head  httpswww"], ["2014-treasury-dec-PESA_2014_-_print.txt", "6 This section sets out the key spending policy decisions taken since PESA 2013"], ["2014-treasury-dec-2902216_ScotlandAnalysis_Conclusion_acc2.txt", " Others have their own independence movements to consider, which will influence how they view Scotland\u2019s membership of the EU"], ["2014-treasury-dec-39796_Cm_8847_Print_Ready.txt", "  Target implementation date April 2016"], ["2014-treasury-dec-44695_Accessible.txt", " This chart is based on a simple scenario in which there are no shocks to the economy"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", " The Parliamentary and Health Service Ombudsman published a revised Principles for Remedy in May 2010, setting out six principles that represent best practice and are directly applicable to NHS procedures"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " 2 But this Part of this Schedule does not apply if the disposal is a a relevant high value disposal, or b a disposal in which a relevant high value disposal is comprised see paragraph 112"], ["2014-treasury-dec-MCD_draft_regulations.txt", " Where the contract provides for variable rate credit, the lender must  41  a make any indexes or reference rates used to calculate the borrowing rate clear, accessible, objective and verifiable by the borrower and the FCA and b maintain historical records of indexes used by the lender for calculating the borrowing rates"], ["2014-treasury-dec-Efficiency_and_reform_in_the_next_Parliament.txt", " Central government spends over 40 billion on goods and services per year,22 and it must make even more of its extraordinary buying power"], ["2014-treasury-dec-FRAB__119__08_-_Annex_F_Chapter_05_Form_and_content__2013-14.txt", " 25 The audit report "], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", " Office for National Statistics data show that inequality is at its lowest level since 1986"], ["2014-treasury-dec-Final_IA_-_ring-fencing_and_depositor_preference.txt", " Monetised benefits gross Illustrative increase in long-run GDP level from greater financial stability 0"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", " The FSCS and Royal Household additionally operate defined benefit schemes, which are accounted for as such"], ["2014-treasury-dec-main_supply_estimates_2014_2015_web.txt", " Training and employment projects assisted by the European Union through the European Social Fund, including programme losses and disallowances, refunds to the European Union and exchange rate gains and losses"], ["2014-treasury-dec-Efficiency_and_reform_in_the_next_Parliament.txt", " Changes to the Osmotherly rules will help support cultural change in departments that will improve accountability and encourage further savings"], ["2014-treasury-dec-44695_Autumn_Statement__Print_ready_.txt", " The government remains committed to its fiscal consolidation plans"], ["2014-treasury-dec-PU1667_Tax-Free_Childcare__consultation_on_childcare_account_provision.txt", " Government can support choice through providing information to parents"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", "2 billion 2011-12 3"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", " As a result the materiality for the financial statements as a whole was set at 647 million for the group and 492 million for the parent HM Treasury and agencies"], ["2014-treasury-dec-assurance_frameworks_191212.txt", "14 This relates to independent and more objective assurance and focuses on the role of internal audit, which carries out a programme of work specifically designed to provide the Accounting Officer with an independent and objective opinion on the framework of governance, risk management and control"], ["2014-treasury-dec-freedom_and_choice_in_pensions_print_210314.txt", "B Employee membership of a workplace pension by pension type, 1997 to 2012, United Kingdom, percentages 60 50 40 30 20 10 0 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 Defined benefit occupational  Defined contribution occupational  Group personal pension  Group stakeholder pension  Pension type unknown  Source Office for National Statistics7  2"], ["2014-treasury-dec-promoters_of_tax_avoidance_schemes_amendment_of_return_to_take_account_of_relevant_judicial_rulings_and_dotas.txt", " Paragraph 35 provides that, whilst HMRC will normally repay any disputed tax it has received if the taxpayer is successful in litigation at any stage, they will not be obliged to do so if there is reason to think the revenue may be at risk and the matter is being appealed further"], ["2014-treasury-dec-39796_Cm_8847_Print_Ready.txt", "3 The Authority will continue to work transparently and publish, on its website, a summary of the additional safeguards in place when work is let to companies affiliated to NMP"], ["2014-treasury-dec-Wales_Bill_-_Explanatory_Notes_-_Report_Stage_-_Welsh_Language_Version_10_6_14_pdf.txt", "  Mae Swyddfa Cymru, ynghyd  Thrysorlys EM a Cyllid a Thollau EM, wedi llunio asesiad effaith lawn i gyd-fynd 'r Bil"], ["2014-treasury-dec-45502_Cm_8988_Print.txt", " The client journey for Segment 5 Enforcement cases is currently being developed, and this will help identify future system requirements"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " 4 For this purpose the special fraction is  SD------TD  where SD is the number of non-ATED chargeable days in the relevant ownership period TD is the total number of days in the relevant ownership period"], ["2014-treasury-dec-Payment_systems_regulator_IA.txt", " Having made the decision to create a regulator, the Government considered two options around how to do so"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " Paragraph 9 amends section 828B of ITA"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", " In addition, there are national differences across the United Kingdom"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " 6 In this paragraph a a reference to an assessment to tax, in relation to inheritance tax, is to a determination, and b tax period means a tax year, accounting period or other period in respect of which tax is charged"], ["2014-treasury-dec-IFRS_15_Application_Guidance.txt", "5  However, Parliament does require departments to identify the change due to adopting a new accounting standard and the impact on prior years in the Note F to an Estimate - Accounting Policy changes\u2019"], ["2014-treasury-dec-Partnerships_Salaried_member_rules.txt", "2  Profits from the UK LLP  The test is applied to the profit share from the UK LLP"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_web.txt", " For a small organisation it was considered overly complex and expensive to administer"], ["2014-treasury-dec-37630_Budget_2014_Web_Accessible.txt", "126 Extension of section 363A of the Taxation International and Other Provisions Act TIOPA 2010  The government will legislate to widen the scope of section 363A of the TIOPA 2010"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " Where the maximum possible SI relief has not been given in respect of the investment in the assets disposed of other than because the claimant did not have sufficient  FINANCE BILL 2014 CLAUSE 53 SCHEDULES 9  10 income tax payable to absorb the maximum relief, the total gain is apportioned and only an amount attributable to the assets on which SI relief was given is exempt from capital gains tax"], ["2014-treasury-dec-PU1638_policy_costings_bud_2014_with_correction_slip.txt", " This provides additional transparency on how the policy measures are reflected in our forecast"], ["2014-treasury-dec-PU1616_OTS_employee_benefits_final_report.txt", "htm EIM21860  2  This information is available at httpwww"], ["2014-treasury-dec-PESA_2014_-_print.txt", " The section below goes through the main adjustments giving a description of the nature of the adjustment and the reason that it needs to be made"], ["2014-treasury-dec-scotland_analysis_fiscal_policy_and_sustainability_print.txt", "40 In a recent report, the UK Statistics Authority noted that the dependency ratio of pensioners per 1000 working age people in Scotland is projected to be higher and increasing relative to the UK from 2010 to 2035 the year to which the public finances of an independent Scotland are projected in this paper, based on 2010 ONS population projections"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", " Note 15 - Property, plant and equipment 4"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", "  SIC 32 Intangible assets  web site costs"], ["2014-treasury-dec-2902216_ScotlandAnalysis_Conclusion_acc2.txt", "4  Strong Scottish sectors  including financial services, defence and energy  provide hundreds of thousands of jobs in Scotland"], ["2014-treasury-dec-Yemen.txt", "2014 under name Ahmed Ali Abdullah Al-Ahmar"], ["2014-treasury-dec-PU1632_Sustainability_Reporting_Guidance.txt", "  8  The departmental sustainability reporting accounting boundary 2"], ["2014-treasury-dec-OLD_complete_v3.txt", "  Current law Under the benefits code\u2019 in Part 3 of the Income Tax Earnings and Pensions Act 2003 ITEPA 2003, BiKs and expenses payments are treated as earnings and so are charged to income tax"], ["2014-treasury-dec-39796_Cm_8847_Accessible.txt", "  5 Committee of Public Accounts conclusion The Household needs to do more to safeguard nationally important heritage properties"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " 7 Where a quantity of the qualifying oil or qualifying bioblend used to produce outputs of the station is referable to the production of non-qualifying electricity in the relevant annual operation, the amount of relief allowed under paragraphs 1 and 2 is the amount of duty that has been charged and paid on the quantity that is so referable less the relevant amount specified in Schedule 2 carbon price support rates"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", " Statement of accounting policies These financial statements have been prepared in accordance with the 2013-14 Government Financial Reporting Manual FReM1"], ["2014-treasury-dec-Cm_8869_Scotland_Analysis.txt", "4  Strong Scottish sectors  including financial services, defence and energy  provide hundreds of thousands of jobs in Scotland"], ["2014-treasury-dec-MCD_draft_regulations.txt", "  a b c d e  Section 170 was amended by paragraph 10 of Schedule 12 to the Financial Services Act 2012"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", "ukgovernmentorganisationsdepartment-for-communities-and-local-government ONS Statistical Bulletin, Civil Service Statistics, 2013 www"], ["2014-treasury-dec-FRAB__120__07_-_Annex_C_-_FT_ARM_14-15.txt", " 15  Corporation tax  This note should disclose   the basis of the charge for taxation    the policy adopted for providing for deferred taxation and    the policy adopted regarding discounting"], ["2014-treasury-dec-PU1660_IFRS_accounting_guidance.txt", " This form of service provision ensures that the service is provided in a cost effective way"], ["2014-treasury-dec-PU1616_OTS_employee_benefits_final_report.txt", " 5 For instance, a bottle of wine given to an employee for a job well done cannot count as a trivial benefit, but if, instead, it is given to celebrate the birth of the employee\u2019s child then it can be a trivial benefit"], ["2014-treasury-dec-10460-001_National_Loans_Fund_Account.for_web.txt", "  Audit Committee The Treasury Group Audit Committee supports me in my role as Principal Accounting Officer, and the Treasury\u2019s Additional Accounting Officers in their responsibilities for managing risk, internal control and governance related to the Treasury Group\u2019s Annual Report and Accounts, the Central Funds Consolidated Fund, National Loans Fund, Contingencies Fund and Exchange Equalisation Account and the Whole of Government Accounts"], ["2014-treasury-dec-New_Clause_1.txt", " New subsection 356N8 provides the formula for computing total qualifying costs to which the relevant percentage is to applied, under new subsection 285A3 and new subsection 356N3 to determine the hire cap"], ["2014-treasury-dec-main_supply_estimates_2014_2015_print.txt", " The payment of subscriptions to international organisations to fulfil international treaty obligations"], ["2014-treasury-dec-Letter_from_the_Chancellor_of_the_Exchequer_to_the_Governor_of_the_Bank_of_England_MPC_19032014.txt", " The inflation target of 2 per cent applies at all times"], ["2014-treasury-dec-Efficiency_and_reform_in_the_next_Parliament.txt", " More recently, the Government has introduced a functional leadership model"], ["2014-treasury-dec-PU1632_Sustainability_Reporting_Guidance.txt", "  Total expenditure on waste disposal"], ["2014-treasury-dec-45502_Cm_8988_Accessible.txt", "3 The FID Enabling for Renewables process had a number of competitive elements, but a price-based competition would not have been effective given the uncertainty regarding final contract terms and legislation when the process commenced in March 2013"], ["2014-treasury-dec-IFRS_9_Financial_Instruments_-_public_sector_application_guidance__Decem....txt", "43  Both debt instruments measured at AC and those measured at FVOCI will have the same loan loss allowance despite the different measurement methods on the SoFP which will result, for example, in more comparable loan loss results amongst entities with similar assets"], ["2014-treasury-dec-supplementary_estimates_and_new_estimates_2013_14_120214_correction.txt", " 292  Home Office  Supplementary Estimates, 2013-14  Harmondsworth and Campsfield Inquiry Team Minute dated 14 July 2007 Indemnity provided to the Chairman and members of the team carrying out, in good faith and honesty, the inquiry into the disturbances at the Harmondsworth and Campsfield Immigration Removal Centres"], ["2014-treasury-dec-EEA_Accounts_2013-14_-_print.txt", " We have reviewed the models and do not deem them erroneous"], ["2014-treasury-dec-FSCS_annual_report_2014_print.txt", "  03072014 1436  50 FSCS Annual Report and Accounts 201314  000  Update on Investment Intermediation compensation claims  000  This sector is where we saw the greatest volatility of claims volumes during 201314  and where managing the claims process has been most complex"], ["2014-treasury-dec-OLD_complete_v3.txt", "  Monitoring and evaluation The measure will be subject to ongoing monitoring through information collected in tax returns"], ["2014-treasury-dec-main_supply_estimates_2014_2015_web.txt", " Since then around 300 have brought redundancy compensation claims which have been settled"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", "163 CPF exemption for Combined Heat and Power CHP  The government will exempt fuels used to generate good quality electricity by CHP plants for onsite purposes from the CPF, from 1 April 2015"], ["2014-treasury-dec-BRRD_impact_assessment_revised.txt", " No No Yes Yes Yes Traded Non-traded What is the CO2 equivalent change in greenhouse gas emissions Million tonnes CO2 equivalent NA NA I have read the Impact Assessment and I am satisfied that, given the available evidence, it represents a reasonable view of the likely costs, benefits and impact of the leading options"], ["2014-treasury-dec-FRAB__119__08_-_Annex_F_Chapter_05_Form_and_content__2013-14.txt", " They will then be published"], ["2014-treasury-dec-main_supply_estimates_2014_2015_web.txt", "  Department of Health will account for this Estimate"], ["2014-treasury-dec-Govt_amdts_42_and_43_BPRA_clause_61__Govt_NC3_and_NS_2_GBER.txt", "  Expenditure incurred by large companies on plant and machinery for use in enterprise zones that are classified by the European Commission as being 1073c areas will be limited to a business of a kind not previously carried on by the Company, i"], ["2014-treasury-dec-AS2014_distributional_analysis_final.txt", "A Estimating the distributional impact of public spending  Whilst distributional analysis of the impacts of tax and welfare policy has a long history, distributional analysis of the benefits in kind to households through public service spending is a relatively new development"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " This is subject to the shares in question being acquired within 90 days of the takeover, as well as an anti-abuse provision"], ["2014-treasury-dec-Country_and_Regional_Analysis_November_2014_Combined.txt", "    Scottish Local Government  Scottish LAs current expenditure for 2013-14 has been revised upwards by 547m"], ["2014-treasury-dec-44695_Accessible.txt", "1  Cyclically-adjusted net borrowing  4"], ["2014-treasury-dec-39796_Cm_8847_Print_Ready.txt", " Recommendation NICE should ensure that it obtains full methods and results on all trials for all treatments which it reviews, including clinical study reports where necessary make all this information available to the medical and academic community for independent scrutiny and routinely audit the completeness of this information"], ["2014-treasury-dec-FRAB__120__10_-_EPSAS.txt", " Of key interest to Board Members is that the benefits for statistical reporting were less at the forefront of Eurostat\u2019s presentation on the need for EPSAS, with instead a number of wider public finance management benefits expressed"], ["2014-treasury-dec-FRAB__119__08_-_Annex_I5_-_DEPARTMENT_PURPLE_2014-15.txt", "1Y 000  Total as at 31"], ["2014-treasury-dec-2-local-welfare-provision-review-nov-2014.txt", " We also useengage with food-banks too We contract out through a competitive tender process We conducted a lot of research to see what provision is already out there"], ["2014-treasury-dec-PU1668_WGA_summary_report_revised_layout_4_page_spread_final.txt", " Total assets decreased to 1,264 billion from 1,271 billion in 2012, and comprised  747 billion of land, buildings, dwellings, infrastructure and other property, plant and equipment and  Government financing  996 bn  Total liabilities increased to 2,893 billion from 2,617 billion in 2012, and comprised  Other assets and equity investments  516 bn   516 billion of trade and other receivables, loans and deposits with banks, and other assets"], ["2014-treasury-dec-PU1624_final__web_.txt", "23 Privatisation proceeds score in AME, even where the asset or business being sold was on a DEL programme"], ["2014-treasury-dec-spend04_sciencedoc_1_090704.txt", " The first steps towards this will be assessed in their tasking framework, which will be finalised in autumn 2004"], ["2014-treasury-dec-PU1719_HMT_Science_.txt", "22 In terms of those accepted onto a course, there was a 25,500 5"], ["2014-treasury-dec-39796_Cm_8847_Accessible.txt", " FCO Minister of State Mr Swire and UKTI Minister Lord Livingston will meet regularly to oversee this work"], ["2014-treasury-dec-Trial_of_the_Pyx_Verdict_2014.txt", "   Mr Patrick Ewart Mitton Fuller   Mr Anthony John Bedford  22002110236 PN 520271682 21 AJZS 0306141100  "], ["2014-treasury-dec-OOTLAR_19_March_2014__1_.txt", "    584,000 individuals lose an average of 62, of which 0"], ["2014-treasury-dec-OLD_complete_v3.txt", "  Operational impact m HMRC or other  The additional costs and savings for HMRC in implementing this change are anticipated to be negligible"], ["2014-treasury-dec-DISCLOSURE_OF_TAX_AVOIDANCE_SCHEMES.txt", " Section 3181 is cited because of the meaning of prescribed"], ["2014-treasury-dec-PU1616_OTS_employee_benefits_final_report.txt", " In the longer term we will know if our package of measures has worked, because the amount of P11Ds and queries to HMRC regarding benefits and expenses should significantly reduce"], ["2014-treasury-dec-OOTLAR_19_March_2014__1_.txt", "  Proposed revisions Legislation will be introduced in Finance Bill 2014 to     take certain overseas\u2019 employment income out of the definition of chargeable overseas earnings\u2019 take certain employment related securities income out of the definition of foreign securities income\u2019 and take certain overseas employment income that is provided through a third party out of the calculation of third party employment income to which the remittance basis applies"], ["2014-treasury-dec-FRAB__120__03_-_Annex_A__ITC_and_WG_Report.txt", " The other obvious beneficiaries from each of the schools are the service recipients and central  4  IFRS 10 application guidance B57 references returns that are not available to other interest holders, including economies of scale and the sourcing of scarce products, and IFRS 10 Basis of Conclusions B63 and B64 confirms the IASB\u2019s intention to have a broad definition of returns\u2019 that would include synergistic returns as well as more direct returns"], ["2014-treasury-dec-OLD_complete_v3.txt", "  General description of the measure The measure introduces primary legislation that will enable regulations to be made which will allow non-charity intermediaries to have a greater role in processing Gift Aid claims on behalf of charities"], ["2014-treasury-dec-Country_and_Regional_Analysis_November_2014_Combined.txt", "1 Total identifiable expenditure on services in England by sub-function, 2009-10 to 2013-14 continued  million 2009-10 outturn 6"], ["2014-treasury-dec-Notice_Russia_080121.txt", " Additional information appears in italics and is underlined"], ["2014-treasury-dec-PU1624_final__web_.txt", " It is more correct to view the lump sum as a portion of the on-going savings to the contractor, which has been rolled up and then split between the parties"], ["2014-treasury-dec-Alcohol_duty_-_registration_of_alcohol_wholesalers.txt", "6 million included in compliance costs represent the average annual amount over the five years"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", "  Year ended 31 March 2013  181  Whole of Government Accounts  Recommendations for further action 2"], ["2014-treasury-dec-44695_Accessible.txt", "175 Funding for Lending Scheme  HM Treasury and the Bank of England will extend the Funding for Lending Scheme for one year until 29 January 2016"], ["2014-treasury-dec-SDPR_Update_September_2014___published_as_Clarifications_.txt", " Insert the following provisions into section 8  Assumption  Value  Description  Tolerance levels for CWP reconciliation of the actual Equitable Life payout with the reconstructed Equitable Life payout"], ["2014-treasury-dec-supplementary_estimates_and_new_estimates_2013_14_120214_correction.txt", "  The responsibilities of an Accounting Officer, including responsibility for regularity and propriety of the public finances for which an Accounting Officer is answerable, for keeping proper records and safeguarding assets, are also set out in Chapter 3 of Managing Public Money"], ["2014-treasury-dec-elps_annex_final.txt", "  At the 2010 Spending Review, the Government announced that 775 million would be made available for payments to AWP, Group scheme and CWP policyholders"], ["2014-treasury-dec-FRAB__120__07_-_Annex_C_-_FT_ARM_14-15.txt", " The scheme assets and liabilities attributable to these employees can be identified and are recognised in the trust\u2019s accounts"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", "  Demolition of a building 6  1 A building is regarded as ceasing to exist from the time when it has either a been demolished completely to ground level, or b been demolished to ground level except for a single facade or, in the case of a building on a corner site, a double facade the retention of which is a condition or requirement of planning permission or development consent"], ["2014-treasury-dec-PESA_2014_-_print.txt", " In this presentation the AME totals include the accounting adjustments"], ["2014-treasury-dec-scotland_analysis_fiscal_policy_and_sustainability_print.txt", "38 As the OBR highlights, Like many developed nations, the UK is projected to have an ageing population\u2019 over the next few decades, with the ratio of elderly to those of working age rising over time"], ["2014-treasury-dec-PU1616_OTS_employee_benefits_final_report.txt", " Any excess is also a candidate for settlement through PSAs considered in Chapter 2"], ["2014-treasury-dec-PU1632_Sustainability_Reporting_Guidance.txt", " It is designed to provide guidance for public sector organisations reporting their environmental performance in their annual report and accounts"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " It also sets out that where the group or entity decides to judicially review the Commissioners determination, the onus will be the Commissioners to show that they acted reasonably in reaching their determination"], ["2014-treasury-dec-freedom_and_choice_in_pensions_web_210314.txt", "6 This consultation is being run in accordance with the Code of Practice on Consultation, and will be run for the full 12 week period"], ["2014-treasury-dec-FRAB_121_minutes.txt", " They also allow standard setters to reach consistent conclusions on a variety of complex financial reporting matters and should also assist other parties when accounting for items not covered by a particular standard"], ["2014-treasury-dec-FSCS_annual_report_2014_print.txt", " He has had a wide-ranging career across a variety of disciplines including operations, change, technology, supply chain and risk management"], ["2014-treasury-dec-Partnerships_Mixed_membership_partnerships__Alternative_investment_fund_managers__Transfer_of_assets___income_Streams_through_partnerships.txt", " The members of FM LLP are the individuals M, N and O and a corporate member X Ltd"], ["2014-treasury-dec-37630_Budget_2014_Web_Accessible.txt", " The OBR\u2019s forecast is for the fiscal mandate to be achieved a year early, in 2017-18"], ["2014-treasury-dec-ENFORCEMENT_BY_DEDUCTION_FROM_ACCOUNTS.txt", " Appeals are brought to the County Court"], ["2014-treasury-dec-ENFORCEMENT_BY_DEDUCTION_FROM_ACCOUNTS.txt", " In any other case, go to step 3"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " Subsection 5 lists a number of types of cash payment which are not to be treated as providing replacement value for the purpose of section 257QH"], ["2014-treasury-dec-PU1624_final__web_.txt", "11 The budgeting system tries to ensure that departments have good incentives to manage their business well, to prioritise across programmes, and to obtain value for money"], ["2014-treasury-dec-EEA_Accounts_2013-14_-_web.txt", "  Items in course of collection from or transmission to other banks  Money market instruments, debt securities, loans and advances to banks, reverse repos, deposits by banks, debt securities - short positions and repos are recorded on a trade date basis"], ["2014-treasury-dec-OLD_complete_v3.txt", " The third row presents figures for the low CO2 emission cars element of the measure"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " Transferors will be able to withdraw their election with effect from the tax year following the tax year in which they notify HM Revenue  Customs"], ["2014-treasury-dec-main_supply_estimates_2014_2015_print.txt", " Income due to the Debt Management Office for charges for services provided to other government departments and organisations, advertising costs, stock exchange listings, data provision, rentals in respect of operating leases, the management and administration of certain public and private funds and provision of a lending service to local authorities, income from the administration of carbon dioxide reduction schemes and the Gilt Purchase and Sale Service"], ["2014-treasury-dec-scotland_analysis_fiscal_policy_and_sustainability_print.txt", " This includes a doubling of the value and criteria of the small field allowance, a 3 billion allowance to support investment and exploration in large and deep fields, aimed particularly at West of Shetland, a 500 million allowance for large shallow-water gas fields, and an allowance for incremental investment in older fields"], ["2014-treasury-dec-FSCS_annual_report_2014_print.txt", "  03072014 1436  42 FSCS Annual Report and Accounts 201314  Mystery shopping results To see how frontline bank and building societyfinancial services staff are improving their communications about FSCS, we run a mystery shopping programme to check compliance and staff knowledge"], ["2014-treasury-dec-FRAB__120__10_-_EPSAS.txt", " In the end it was logistically not possible for a response to be coordinated in time to meet the deadline, but the discussion did point to an early common position that was developing amongst the Relevant Authorities"], ["2014-treasury-dec-44695_Autumn_Statement__Print_ready_.txt", "135 The government recognises the role that underused public land can play in delivering new homes"], ["2014-treasury-dec-OLD_complete_v3.txt", " Following the due date for payment, there is a 12-month review period during which the charge may be adjusted based upon evidence"], ["2014-treasury-dec-PU1678_final__1_.txt", " Members of a building society either hold a share in the society usually through a shareholding deposit account or are a borrowing member, i"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " The Government announced on 5 December 2012 that legislation would be introduced to reduce the standard lifetime allowance to 1"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", " The remaining 76 eligible estates will be paid in the financial year 2014-2015"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", "12 In preparation for the sale of Royal Mail shares in October 2013, the pension scheme liabilities and assets were transferred to the public sector in April 2012"], ["2014-treasury-dec-IFRS_16_Application_Guidance_December_2020.txt", " Previous accounting for index linked PPP payments had in practice been linked to IAS 17, with amounts relating to changes in indices expensed as incurred"], ["2014-treasury-dec-37630_Budget_2014_Web_Accessible.txt", " After gaining momentum in 2013, the recovery in the Scottish economy is now well established"], ["2014-treasury-dec-OLD_complete_v3.txt", " Other impacts have been considered and none have been identified"], ["2014-treasury-dec-PU1667_Tax-Free_Childcare__consultation_on_childcare_account_provision.txt", "10 The government wants a scheme that has low costs for parents, the childcare sector, childcare account providers, and the government"], ["2014-treasury-dec-BRRD_impact_assessment_revised.txt", " The reduction on the implicit state guarantee large banks are seen to enjoy will reduce the comparative disadvantage faced by smaller banks"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", " The other unfunded\u2019 balance also included amounts accounted for by the Royal Mail Statutory Pension Scheme 33"], ["2014-treasury-dec-Further_devolution_manchester_nov_2015.txt", " Subject to the necessary legislation receiving Royal Assent, the Government will give the Greater Manchester Mayor the power to implement a Community Infrastructure Levy to support development and regeneration in Greater Manchester, subject to the unanimous approval of the Mayor\u2019s Cabinet"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", " Source Office for Budget Responsibility"], ["2014-treasury-dec-FRAB__120__07_-_Annex_C_-_FT_ARM_14-15.txt", "19  Information about offStatement of Financial Position arrangements in a note to the accounts  Paragraphs 5"], ["2014-treasury-dec-PESA_2014_-_print.txt", "5 RD public order and safety 3"], ["2014-treasury-dec-Wales_Bill_-_Explanatory_Notes_-_Report_Stage_-_Welsh_Language_Version_10_6_14_pdf.txt", " Cymal 6 Trethi rhagarweiniol  33"], ["2014-treasury-dec-OLD_complete_v3.txt", " HMRC uses that information to inform DOTAS policy development"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " In this context participator\u2019 has a special meaning given at subsection 3"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " In that case pre-commencement supplement claimed under Chapter 5 that is attributable to qualifying pre-commencement onshore expenditure on a just and reasonable basis is to be allocated to the mixed pool, according to the proportion of that expenditure incurred on or after 5 December 2013"], ["2014-treasury-dec-Research_and_development_tax_credits_-_consumables.txt", "  The measure will affect companies carrying out qualifying RD activities"], ["2014-treasury-dec-DAO_GEN_04-14_Accounts_Direction_2014-15_18_December_2015.txt", "ukgovernmentorganisationshmtreasuryseriesdao-letters  Date 18 December 2014 Dear Accounting Officer Accounts Direction 2014-15 This letter gives most departments and pension schemes, agencies and trading funds the Treasury\u2019s statutory directions for the format and content of their resource accounts as part of annual report and accounts, other accounts and trust statements for 2014-15"], ["2014-treasury-dec-Scotland_analysis__Fiscal_policy_and_sustainability.txt", " Applying this estimate to Scottish labour market data suggests a 0"], ["2014-treasury-dec-government_financial_reporting_manual_201314.txt", " Where significant the note should differentiate between a  third party monies and listed securities the minimum level of numerical disclosure required is a statement of closing balances at financial year-end"], ["2014-treasury-dec-Wales_Bill_-_Impact_Assessment_-_Report_Stage_-_Welsh_Language_Version_10_6_14_pdf.txt", " Costau a buddion pob opsiwn gan gynnwys baich gweinyddol Roedd mwyafrif o\u2019r ymatebwyr i\u2019r ymgynghoriad o blaid gwahardd swyddi deuol double jobbing, a chyhoeddodd y Llywodraeth ym Mawrth 2013 ei bwriad i gyflwyno gwaharddiad"], ["2014-treasury-dec-Modernising_taxation.txt", " It extends the existing treatment of distributions from authorised investment funds, so that distributions from any type of fund in which a company has a relevant holding are not treated as distributions for corporation tax purposes, and so fall within the loan relationships legislation instead"], ["2014-treasury-dec-FRAB_121_07_IFRS_13_annex_exposure_draft_of_proposed_amendments_to_FReM.txt", " Where the funder provides cash, rather than the physical assets, any difference between the cash provided and the fair value of the assets acquired should also be disclosed"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", " For example, the recessions of the 1970s and early 1980s increased borrowing, with deficits averaging 5"], ["2014-treasury-dec-FRAB_121_09__code_of_practice_on_local_authority_accounting.txt", " Once agreed by CIPFALASAAC the consultation and the Exposure Draft will be sent to FRAB Members in an out of meeting paper"], ["2014-treasury-dec-main_supply_estimates_2014_2015_print.txt", " In accordance with Managing Public Money requirements, the relationship between the Principal Accounting Officer and Additional Accounting Officers together with their respective responsibilities, is set out in writing"], ["2014-treasury-dec-FRAB__120__07_-_Annex_C_-_FT_ARM_14-15.txt", " The change in the regulatory regime during the year should also be explained, together with the impact this has had on the NHS foundation trust\u2019s ratings"], ["2014-treasury-dec-freedom_and_choice_in_pensions_web_210314.txt", " This is the most fundamental change to how people can access their pension in nearly a century"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " Subparagraphs 2 and 3 set out circumstances in which a penalty will not apply"], ["2014-treasury-dec-scotland_analysis_fiscal_policy_and_sustainability_print.txt", " A per-capita share of debt When Czechoslovakia separated, debt was allocated on a two-to-one basis, reflecting the relative size of the Czech and Slovak populations"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", "  6  Subsection 5 does not apply if a the material provision results in expenses of C for which ignoring Part 4 of TIOPA 2010 transfer pricing a deduction for allowable expenses would be allowed in computing what would have been the additional profits of C chargeable to corporation tax for the accounting period, and b it is reasonable to assume that the alternative provision would have resulted in allowable expenses of C of the same type and for the same purposes as so much of the expenses mentioned in paragraph a as results in the effective mismatch outcome mentioned in section 31d"], ["2014-treasury-dec-Wales_Bill_Command_Paper_-_English.txt", " HMRC also administers a number of penalties that act as deterrents and safeguards for the UK tax system"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " For companies engaged in a trade where it may take some years to show a profit, the value of the expenditure will be reduced by the time they come to be utilised"], ["2014-treasury-dec-OLD_complete_v3.txt", "  Impact on business including civil society organisations  This measure will have no impact on businesses and civil society organisations who are undertaking normal commercial transactions it will only impact on the small number of businesses that are using avoidance schemes affected by this measure"], ["2014-treasury-dec-OLD_complete_v3.txt", " Currently, a business is required to provide detailed property information and deliver a return in respect of each property, even where it is eligible for a relief"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", " It is irrelevant that an individual was not substantively appointed holding office is sufficient, irrespective of defects in appointment, or an individual's title as senior manager included a prefix such as temporary or alternate, or an individual was engaged via a corporate body, such as an agency, and payments were made to that corporate body rather than to the individual directly"], ["2014-treasury-dec-Voluntary_payrolling_of_benefits_in_kind.txt", " Employers will report the value of these benefits in kind through Real Time Information"], ["2014-treasury-dec-main_supply_estimates_2014_2015_print.txt", " Following the outsourcing of Community Payback Services from London Probation Trust Unquantifiable LPT to a private sector provider in October 2012, NOMS has a contingent liability to fund the first 2m of any future pension deficit that may arise"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " New subsection 235A2 defines a qualifying journey\u2019 for the purposes of this section"], ["2014-treasury-dec-elps_annex_final.txt", "  Nominal Commencement Date 83"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", "14 I have qualified my opinion on the 2012-13 WGA because, in a number of significant areas, the WGA does not comply with International Financial Reporting Standards as adapted for the public sector context, and this has a material effect on the figures presented"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " B\u2019s appropriate notional profit is determined in the same way as in new section 850C of ITTOIA 2005"], ["2014-treasury-dec-Russia.txt", " POB Djerzjinsk, Donetsk, Ukraine a"], ["2014-treasury-dec-PU1624_final__web_.txt", "  Income treated as negative public expenditure in the Resource budget 4"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " Paragraph 4 This paragraph defines what is meant by a related company for the purposes of 12"], ["2014-treasury-dec-FRAB__119__08_-_Annex_G4_-_MAGENTA_PENSION_SCHEME_2013-14.txt", "2 The following represent the total annual compensation payments and compensation lump sums payable "], ["2014-treasury-dec-FRAB__119__08_-_Annex_G3_-_NDPB_GREEN_2013-14.txt", " The note should then go on to say These are not NDPB assets and are not included in the accounts"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", "15 The table shows the Treasury\u2019s 2013 results with the Civil Service average included in brackets for comparison purposes"], ["2014-treasury-dec-London_Hong_Kong_RMB_Forum.txt", " Morgan, Royal Bank of Scotland, and Standard Chartered Bank"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " This prevents an individual from being disqualified merely by virtue of having taken shares in a company for the purpose of registering that company with Companies\u2019 House but where it is intended that there will be other investors in due course"], ["2014-treasury-dec-140220_Letter_and_annexes_from_HMT_to_Govt_Actuary_3.txt", " The Act requires the employer cost cap appearing in scheme regulations to be set in accordance with the Directions, while no such equivalent requirement exists for the employer contribution rate"], ["2014-treasury-dec-Russia.txt", " Ponomariov called on Valdimir Putin to send in Russian troops to protect the city and later asked him to supply weapons"], ["2014-treasury-dec-Wales_Bill_-_Explanatory_Notes_-_Report_Stage_-_Welsh_Language_Version_10_6_14_pdf.txt", "  Mae is-adrannau 8 a 9 yn diwygio adran 1223 o DLlC 2006 ac yn caniatu i\u2019r Ysgrifennydd Gwladol, drwy orchymyn ac ar l cael cydsyniad gan Drysorlys EM, ddiwygio\u2019r terfyn o 500 miliwn ar fenthyca cyfredol gan Weinidogion Cymru drwy ei godi neu ei ostwng, ond nid yn is na\u2019r terfyn cychwynnol o 500 miliwn ar unrhyw adeg"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " Subsection 2b substitutes a new standard rate of excise duty for beer in section 361AAa of ALDA"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " These sections apply where a loan relationship is transferred from one company to another in the same group of companies"], ["2014-treasury-dec-elps_main_doc_final.txt", " June 2012 onwards, the Scheme will write to these policyholders before June 2012, explaining when they can expect to receive their payment and its value"], ["2014-treasury-dec-44695_Autumn_Statement__Print_ready_.txt", " As a result of activity  Autumn Statement 2014  4469501Chapter1 Complete"], ["2014-treasury-dec-FRAB__119__08_-_Annex_I4_-_MAGENTA_PENSION_SCHEME_2014-15.txt", "af  Provisions - Administration and Programme expenditure  Provisions recognised in IFRS-based accounts are not recognised as expenditure for national accounts purposes until the actual payment of cash or accrual liability is recognised"], ["2014-treasury-dec-OOTLAR_19_March_2014__1_.txt", " Finally, the threshold in the comparative tax rate test will be reduced from 75 per cent to 65 per cent"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " 5 HODAc provides for a charge to excise duty on aqua methanol that is set aside for use, or used, as fuel for any engine, motor or a S"], ["2014-treasury-dec-PU1624_final__web_.txt", "20 PCs scored on the External Finance Basis"], ["2014-treasury-dec-36048_Cm_8774.txt", "24  Defence MOD  23"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", " 20131\u2019, OECD Publishing Panizza, U"], ["2014-treasury-dec-FRAB__119__08_-_Annex_G1_-_DEPARTMENT_YELLOW_2013-14.txt", " Where the department has an Excess Vote for one of the reasons given in the Supply Estimates Manual\u2019, 'Managing Public Money' or 'Government Accounting Northern Ireland' as appropriate the department should insert this note here  The Department has incurred an Excess of insert amount000 because insert reason "], ["2014-treasury-dec-FSCS_annual_report_2014_web.txt", "7m, excluding the costs of processing Welcome Financial Services Limited PPI claims, which do not fall on the industry, and the loan interest for the major banking failures of 200809"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_print.txt", "0  Total Equity  9,962"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " Where section 57 applies, the amount of the personal allowance for people born after 5 April 1948 the married couple\u2019s allowance the minimum amount of married couple\u2019s allowance the income limit that applies to the  FINANCE BILL 2014 CLAUSE 4  higher personal allowances and the married couple\u2019s allowance and the blind person\u2019s allowance are increased by the annual percentage increase in the RPI subject to rounding"], ["2014-treasury-dec-IFRS_9_Financial_Instruments_-_public_sector_application_guidance__Decem....txt", " The existence of such legislationregulations and the practice of the government imposing the fee, levy or charge is deemed akin to customary business practices"], ["2014-treasury-dec-BRRD_impact_assessment_revised.txt", " The measures to introduce more effective cooperation and information sharing between Member State authorities will also assist in resolving large, cross border banks"], ["2014-treasury-dec-EEA_Accounts_2013-14_-_web.txt", " Swaps can be used to change the currency or interest rate exposure associated with investments or liabilities"], ["2014-treasury-dec-RELEVANT_HIGH_VALUE_DISPOSALS_GAINS_AND_LOSSES.txt", "  3  Consultation draft  Restriction of losses 5  In section 2E restriction of losses, in subsection 3 a after 5 April 2013 insert etc, and b for post-April 2013 substitute post-commencement"], ["2014-treasury-dec-FRAB__120__07_-_Annex_C_-_FT_ARM_14-15.txt", " In earlier exercises organisations will use their own information to enter the accruals value  o  adjusted amounts - ve representing amounts that are likely to be contested, in particular when insufficient time exists to authorise invoiced amounts"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_print.txt", " For the provision of money advice, the Service is heading in the right direction to allow it to add more value in providing an important service"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", "5 million higher 2012 184"], ["2014-treasury-dec-44695_Autumn_Statement__Print_ready_.txt", " 61  46  British Businesses Bank management information, September 2014  Autumn Statement 2014  4469501Chapter1 Complete"], ["2014-treasury-dec-scotland_analysis_fiscal_policy_and_sustainability_print.txt", "A Scotland\u2019s current tax and spending levels relative to other countries According to the latest Scottish Government figures, Scotland\u2019s tax revenue since devolution has averaged 38 per cent of GDP including a geographic share of North Sea oil and gas"], ["2014-treasury-dec-130731_Final_IA_-_SAR_for_PSSs_Signed.txt", " However, a SAR is still necessary to ensure that continuity of critical services is maintained while a successor arrangement is put in place"], ["2014-treasury-dec-OLD_complete_v3.txt", " has four instead of three levels of penalty, where the existing lowest level will apply to territories that adopt automatic exchange of information under the CRS territories will be re-classified in a new Statutory Instrument and 4"], ["2014-treasury-dec-PESA_2014_-_print.txt", "11 presents the same information as Table 1"], ["2014-treasury-dec-PU1624_final__web_.txt", "20 Department A makes a voted cash payment to department B"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", " Responsibilities transferred from one part of the public sector to another are not discontinued operations"], ["2014-treasury-dec-PU1678_final__1_.txt", "1 In the event that the resolution authority uses its powers to transfer some but not all of the assets, rights or liabilities of an institution under resolution, the Directive requires that Member States put in place appropriate protections for counterparties to the following instruments   Security arrangements, under which a person has by way of security an actual or contingent interest in the assets or rights that are subject to transfer, whether that interest is secured by specific assets or rights of by way of a floating charge or similar arrangement    Title transfer collateral arrangements    Set-off arrangements    Netting arrangements    Covered bonds    Structured finance arrangements, including securitisations and instruments used for hedging purposes which form an integral part of the cover pool and which according to national law are secured in a way similar to the covered bonds, which involve the granting and holding of a security by a party to the arrangement of a trustee, agent or nominee"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", "  Year ended 31 March 2013  174  Whole of Government Accounts  2"], ["2014-treasury-dec-DRAFT-_Exit_Payment_Note_on_Regs.txt", " We will be able to make similar provision in respect of other unqualified rights to unreduced pension"], ["2014-treasury-dec-PU1624_final__web_.txt", "  Income from National Lottery distributing bodies 7"], ["2014-treasury-dec-44369_Cm_8958_print_ready.txt", " Further, the rationale for funding infrastructure through PFI was to achieve the EU Landfill Directive diversion targets, which remain on track"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", "3 In preparing the accounts, the Accounting Officer of the department is required to comply with the requirements of the Government Financial Reporting Manual and in particular to   observe the Accounts Direction issued by the Treasury, including the relevant accounting and disclosure requirements, and apply suitable accounting policies on a consistent basis    ensure that the department has in place appropriate and reliable systems and procedures to carry out the consolidation process    make judgements and estimates on a reasonable basis, including those judgements involved in consolidating the accounting information provided by agencies, non-departmental and other arms length public bodies    state whether applicable accounting standards as set out in the Government Financial Reporting Manual have been followed, and disclose and explain any material departures in the accounts and    prepare the accounts on a going concern basis"], ["2014-treasury-dec-FSCS_annual_report_2014_print.txt", " FSCS could pay 48,000 on this claim"], ["2014-treasury-dec-Statutory_exemption_for_trivial_benefits_in_kind.txt", " New Subsection 9 provides a power to enable the qualifying conditions, which must be met for the exemption to apply, to be amended by regulations"], ["2014-treasury-dec-government_financial_reporting_manual_201314.txt", "9  IFRS 7 applies in full to all reporting entities and reportable activities covered by the Manual"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", "  Disposals At 31 March 2014  2"], ["2014-treasury-dec-OOTLAR_19_March_2014__1_.txt", "  Operational impact m HMRC or other Other impacts  Costs to HM Revenue  Customs HMRC of implementing this change are expected to be negligible"], ["2014-treasury-dec-FRAB__119__08_-_Annex_H_-_2014-15_FReM.txt", " Departmental Outturn Statements include both income applied without limit and income applied with limit as outlined by the Scottish Budget documents"], ["2014-treasury-dec-Alcohol_duty_-_registration_of_alcohol_wholesalers.txt", " It also sets out the minimum levels of the penalties"], ["2014-treasury-dec-freedom_and_choice_in_pensions_web_210314.txt", " It found that consumers miss out on benefits available from shopping around and switching due to their lack of engagement in pensions and annuities"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", "2  1  Deposits held by banks were restated following the reclassification of the financial liability from amortised cost to fair value  The movement in level 1 equity investments between 2011-12 and 2012-13 was driven by the upward revaluation of shares in Lloyds Banking Group"], ["2014-treasury-dec-main_supply_estimates_2014_2015_print.txt", "  461  Water Services Regulation Authority  Main Estimates, 2014-15  462  Department for Culture, Media and Sport  Main Estimates, 2014-15  Department for Culture, Media and Sport Introduction 1"], ["2014-treasury-dec-FSCS_annual_report_2014_print.txt", " FSCS is required to calculate whether claimants have suffered a disadvantage arising solely from their prompt acceptance of FSCS\u2019s offer of compensation, compared with what might have been the position had they delayed acceptance"], ["2014-treasury-dec-Disguised_fee_income.txt", "Investment managers disguised fee income Who is likely to be affected Individuals involved in investment management for a private equity fund or other investment fund, who are members of a limited partnership or limited liability partnership, or involved in arrangements including partnerships"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", " The forecast and outturn is updated at Budget and Autumn Statement events"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " Subsection 2 of new sections 1025B and 1030B mean that a host company is treated as the employing company for the purposes of the relief"], ["2014-treasury-dec-Partnerships_Mixed_membership_partnerships__Alternative_investment_fund_managers__Transfer_of_assets___income_Streams_through_partnerships.txt", "10 Vesting meaning of vest S863J 8 The period in which a partner pays tax on remuneration to which the mechanism applies depends on when it vests"], ["2014-treasury-dec-Wales_Bill_-_Explanatory_Notes_-_Report_Stage_-_Final_10-6-14.txt", " These changes will be implemented at the time when the Scottish rate is brought into effect"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", " Column d the total amount of compensation, including i any compensation for loss of office paid to or receivable by the person, and ii any other payments paid to or receivable by the person in connection with the termination of qualifying services Sums here may also be included in the exit packages or non-compulsory departure notes, and a narrative here should cross refer to those disclosures"], ["2014-treasury-dec-Wales_Bill_-_Explanatory_Notes_-_Report_Stage_-_Welsh_Language_Version_10_6_14_pdf.txt", " Daw\u2019r darpariaethau hyn i rym drwy orchymyn a wneir gan Drysorlys EM"], ["2014-treasury-dec-Tobacco_duty_anti-forestalling_restrictions.txt", " Subsection 6A5 prevents HMRC from imposing restrictions to remove quantities of tobacco products of less than 30 of the total allocation in any given month"], ["2014-treasury-dec-PSS_April_2014.txt", "30am 30 APRIL 2014 13  OFFICIAL SENSITIVE  Until 9"], ["2014-treasury-dec-IUK_Routemap_Case_Study_Crossrail.txt", "  \u00a0   \u00a0  Most  \u00a0programmes  \u00a0end  \u00a0up  \u00a0with  \u00a0the  \u00a0interfaces  \u00a0by  \u00a0 accident,  \u00a0expending  \u00a0resources  \u00a0and  \u00a0risks  \u00a0to  \u00a0try  \u00a0and  \u00a0 overcome  \u00a0them"], ["2014-treasury-dec-OLD_complete_v3.txt", " Changes are also being made in certain areas of the relevant property trust legislation to close a gap and ease the effects of the legislation elsewhere"], ["2014-treasury-dec-New_Clause_2.txt", "  Economic impact Impact on individuals and households  This measure is not expected to have any significant economic impacts"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", " An actuarial loss of 97"], ["2014-treasury-dec-FSCS_annual_report_2014_web.txt", "   Compensation payments relating to the General Insurance Provision sector rose by 10m in 201314 to 90m compared with the previous year"], ["2014-treasury-dec-141010_Consultation_on_how_LWP_should_be_funded_in_15-16.txt", " However under option 3 the element relating to local welfare provision would be ring-fenced"], ["2014-treasury-dec-10460-001_National_Loans_Fund_Account.for_web.txt", "  n  100 basis points and 10 per cent are management\u2019s assessment of the reasonably possible change in interest, RPI and FX rates at the end of the reporting period"], ["2014-treasury-dec-Wales_Bill_-_Impact_Assessment_-_Report_Stage_-_Welsh_Language_Version_10_6_14_pdf.txt", " Byddai hyn yn galluogi'r Cynulliad i godi ei drethi ei hun ar drafodion tir ac adeiladau"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", "  Liability to a penalty 28"], ["2014-treasury-dec-FEMR_Recommendations_on_additional_financial_benchmarks_to_be_brought_into_UK_regulatory_scope_logo.txt", "12 In turn, OIS curves are used to value major sterling swap portfolios estimated at 52 trillion"], ["2014-treasury-dec-freedom_and_choice_in_pensions_web_210314.txt", " 6 This may indicate that as they get older, people\u2019s propensity to save, rather than spend their money, increases"], ["2014-treasury-dec-main_supply_estimates_2014_2015_web.txt", " Expenditure relating to any of the above areas in the form of equity investment or making loans through advances of principal financial transactions using a payment by results mechanism the creation of liabilities and expenditure related to a financial guarantee or similar financial instrument given by the department providing funding through endowments as laid out in Managing Public Money purchase and management of exchange rate contracts to hedge exposure risk"], ["2014-treasury-dec-elps_annex_final.txt", "  If a payee has a total Past Gain further offsetting will be applied as described in paragraphs 354 to 355 and 361 to 363  Where the payee has both total past gains and total future losses on WPA policies 354"], ["2014-treasury-dec-AS2014_policy_costings_final.txt", "  55  Postgraduate Loans Measure description This measure will introduce income contingent loans of up to 10,000, planned to be available from 2016-17, for under 30s to undertake a postgraduate taught master\u2019s course"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", "  The Department and agencies will apply IAS 39 to investments in a public sector body that has not  82  Formatted Font Bold  Department of Health  Draft NHS Manual for Accounts 2014-15  been designated for consolidation"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " This Schedule amends Chapter 9 of Part 9A in order to ensure the CFC rules operate as intended and continue to protect the UK's corporation tax base"], ["2014-treasury-dec-PESA_2014_-_print.txt", " Examples of economic categories are pay, social benefits and subsidies"], ["2014-treasury-dec-BgT_annex_a_metrics_to_measure_improvement.txt", "    Strengthening Skills and Expertise           Strengthening Skills and Expertise  Formal review of Group Management Services GMS to assess career development and progress on professionalising the service"], ["2014-treasury-dec-Treasury_minutes_web.txt", " NOMS will manage the contracts with CRCs and ensure oversight and assurance to identify issues at an early stage"], ["2014-treasury-dec-main_supply_estimates_2014_2015_web.txt", "  Income arising from  Funding contributions to support delivery bodies"], ["2014-treasury-dec-OOTLAR_19_March_2014__1_.txt", " This measure enables part of HMRC\u2019s wider work in introducing the Scottish rate of income tax and will not increase the costs"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", " All property, plant and equipment is owned, except the property 1 Horse Guards Road, which is leased under a private finance initiative PFI and has a net book value of 61"], ["2014-treasury-dec-Wales_Bill_-_Impact_Assessment_-_Report_Stage_-_Welsh_Language_Version_10_6_14_pdf.txt", " Er ei bod yn bosibl y bydd gweithredwyr tirlenwi sy\u2019n gweithio ar draws safleoedd yng Nghymru a gweddill y DU yn wynebu baich ychwanegol cyfyngedig drwy orfod rhoi datganiadau ar wahn ar gyfer treth tirlenwi i bob gweinyddiaeth, yn gyffredinol ni fydd dim neu fawr o gynnydd yn y baich o ran cydymffurfio"], ["2014-treasury-dec-EEA_Accounts_2013-14_-_web.txt", " Administration and Control 5"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " This is the total amount of disguised salary which, it is reasonable to expect, will be payable by the LLP for M\u2019s performance, during the relevant year, of services for the LLP in M\u2019s capacity as a member of the LLP"], ["2014-treasury-dec-Administration_of_employee_expenses.txt", "  289C Revocation of approvals 1  An officer of Revenue and Customs may, if in the officer\u2019s opinion there is reason to do so, revoke an approval given under section 289B by giving a further notice a revocation notice to either or both of the following a the person who applied for the approval, and b the person who is paying or reimbursing expenses in accordance with the approval"], ["2014-treasury-dec-Modernising_taxation.txt", " This measure is being introduced in Finance Bill 2014 in advance of the main changes arising from the review, which will be included in Finance Bill 2015"], ["2014-treasury-dec-Scotland_analysis__Fiscal_policy_and_sustainability.txt", "2 per cent of GDP, equivalent to around 1,000 per person"], ["2014-treasury-dec-FSCS_annual_report_2014_web.txt", " This, in turn, greatly contributes to stability in the financial services sector and encourages consumers to buy financial services"], ["2014-treasury-dec-FSCS_annual_report_2014_print.txt", " A five-level scale is applied to the risk maturity rating of the organisation as a whole"], ["2014-treasury-dec-elps_annex_final.txt", "  Accumulating with-profits policy AWP  A class of policy in which the policy value grows as premiums are contributed and reversionary bonuses are credited"], ["2014-treasury-dec-promoters_of_tax_avoidance_schemes_amendment_of_return_to_take_account_of_relevant_judicial_rulings_and_dotas.txt", "  4  If any other person becomes a client in relation to P during the time when the monitoring notice in relation to P has effect, P must within 30 days of the relevant date notify that person of P\u2019s promoter reference number"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " Section 809EZD 3 provides that an officer of HM Revenue  Customs must make any consequential adjustments which are just and reasonable"], ["2014-treasury-dec-SDPR_Update_September_2014___published_as_Clarifications_.txt", "0  31121996  01-Jan-97  31-Mar-98  01-Oct-97  31-Mar-98  12"], ["2014-treasury-dec-VAT_-_power_to_provide_for_refunds_to_certain_persons.txt", " As the recipients of the refunds are all publicly funded bodies, their overall funding is intended to cover any VAT they incur which cannot be recovered"], ["2014-treasury-dec-INHERITANCE_TAX_SIMPLIFYING_CHARGES_ON_TRUSTS_AND_NEW_RULES_TO_TARGET_AVOIDANCE_THROUGH_THE_USE_OF_MULTIPLE_TRUSTS.txt", " The measure also includes changes in the relevant property trust legislation to provide more certainty and to ease the effect of the legislation"], ["2014-treasury-dec-Wales_Bill_-_Explanatory_Notes_-_Report_Stage_-_Welsh_Language_Version_10_6_14_pdf.txt", " Efallai y bydd Llywodraeth Cymru hefyd yn wynebu rhai costau ychwanegol, yn enwedig mewn cysylltiad  chynnal unrhyw refferendwm ar bwerau treth incwm"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", "  Budget 2014  3763005RedBookChap 1D"], ["2014-treasury-dec-EU_finances_2014_final.txt", "3 is applied to produce a Member States\u2019 VAT-based contribution    GNI-based contributions the amount due is calculated by taking the same proportion of each Member State\u2019s GNI"], ["2014-treasury-dec-Public_Spending_Statistics_July_2014_consolidated_revised.txt", "2  Public corporation subsidies  -1"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", " Evaluation must include social and economic factors in addition to environmental factors    contributing to the growth agenda by developing SMEs work with HMT through a SME Action Plan, which includes    holding supplier open days    highlighting contract opportunities suitable for SMEs on Contracts Finder    encourage SME participation, in replacing Treasury IT services in January 2015 the current single provider arrangement has been broken down into a number of discrete towers"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", "3 billion, and public corporations 0"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " 2 Omit both entries relating to excluded employment and the entry relating to lower-paid employment"], ["2014-treasury-dec-FRAB__119__08_-_Annex_G1_-_DEPARTMENT_YELLOW_2013-14.txt", "  The notes on pages aa to zz form part of these accounts  20  2013-14  DEPARTMENT YELLOW ILLUSTRATIVE ACCOUNTS  Department Yellow  Annual Report and Accounts 201X-1Y Notes to the Departmental Resource Accounts 1"], ["2014-treasury-dec-39796_Cm_8847_Accessible.txt", " During the same period, the annual value of exports globally nearly trebled"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", " Further details are in the 2012-13 accounts of the Bank of England"], ["2014-treasury-dec-39796_Cm_8847_Accessible.txt", " Loans are expected to be sold in a series of tranches, over a number of years, with a first sale expected during financial year 2015-16"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " The flat rate may only be applied if an officer of HMRC approves the application and issues an approval notice as provided for in new section 289B3"], ["2014-treasury-dec-Final_IA_-_ring-fencing_and_depositor_preference.txt", " The Bill will implement the ring-fencing of retail and SME deposits from wholesale and investment banking recommended by the ICB"], ["2014-treasury-dec-44695_Accessible.txt", " The structural deficit fell by 4"], ["2014-treasury-dec-37630_Budget_2014_Web_Accessible.txt", " 22 IMF, 2011 IMF, 2013e"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", "  2  In paragraph 24B deemed taxable supply commodities to be used in combined heat and power station a in sub-paragraph 2, at the end insert to which sub-paragraph 2A does not apply, b after that sub-paragraph insert 2A This sub-paragraph applies to electricity so far as a it is included in the CHP Qualifying Power Output of the combined heat and power station\u2019s CHPQA scheme, and b either Condition A or B is met"], ["2014-treasury-dec-PU1719_HMT_Science_.txt", " Each of these will be considered in turn"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", "41 Horizon scanning is therefore an important part of the Treasury\u2019s risk management framework"], ["2014-treasury-dec-PESA_2014_-_print.txt", " Resource accounting is the accounting system used to record expenditure in departmental accounts"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " New Schedule 3BA Part 5 sets out the rights of appeal of those persons registered to use the Union Scheme and those declaring UK VAT through a non-UK scheme return"], ["2014-treasury-dec-44695_Autumn_Statement__Print_ready_.txt", "94 Financing plans also provide for an additional 6 billion of sterling financing for the Official Reserves in 2014-15"], ["2014-treasury-dec-government_financial_reporting_manual_201314.txt", " 1 IAS 19 Employee Benefits "], ["2014-treasury-dec-PU1624_final__web_.txt", " NHS Trusts no longer exist in Scotland, and funding is channelled through NHS and special health boards"], ["2014-treasury-dec-FRAB__119__08_-_2013-14_and_2014-15_FReM_and_illustrative_statements_including_Annexes_A_to_E.txt", " This has included reviewing all existing interpretations and adaptations to check whether they continue to be relevant and to check that they are internally consistent within the FReM"], ["2014-treasury-dec-main_supply_estimates_2014_2015_print.txt", "  319  Crown Prosecution Service  Main Estimates, 2014-15  320  Serious Fraud Office  Main Estimates, 2014-15  Serious Fraud Office Introduction 1"], ["2014-treasury-dec-Public_Spending_Statistics_July_2014_consolidated_revised.txt", "1 billion in 2012-13 and an impairment of 12"], ["2014-treasury-dec-2-local-welfare-provision-review-nov-2014.txt", " Pre-paid food gift cards with Tesco and Sainsbury\u2019s are provided, we have agreed a 7 discount on the cash face value of the cards"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", " The financial impact will be reflected in the value of loans held as at 31 March 2014"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", "  Care must be taken in this assessment since, for example, if the effect on the fair value or cash flows is magnified e"], ["2014-treasury-dec-FRAB_121_minutes.txt", " provides very little guidance on measurement, presentation and disclosure"], ["2014-treasury-dec-promoters_of_tax_avoidance_schemes_amendment_of_return_to_take_account_of_relevant_judicial_rulings_and_dotas.txt", "  Consultation draft Part 1  Promoters of tax avoidance schemes  9  5  If an authorised officer publishes the fact that a person is a monitored promoter and the monitoring notice is withdrawn, the officer must publish the fact of the withdrawal in the same way as the officer published the fact that P was a monitored promoter"], ["2014-treasury-dec-main_supply_estimates_2014_2015_web.txt", " At the end of the debate the Estimates are voted on"], ["2014-treasury-dec-SDPR_Update_September_2014___published_as_Clarifications_.txt", "00  31-Dec-02  1-Apr-03  0"], ["2014-treasury-dec-Diverted_Profits_Tax.txt", " Subparagraph 3 defines when two companies as members of the same group, for the purposes of subparagraph 1c"], ["2014-treasury-dec-39796_Cm_8847_Accessible.txt", " This work should be clearly prioritised across Government because of the impact on the deficit 4"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " Subsections 2 to 6 list a wide range of types of payments, benefits and transactions which will give rise to a withdrawal or reduction of SI relief by virtue of the value received provisions"], ["2014-treasury-dec-STRENGTHENING_PENALTIES_FOR_OFFSHORE_NON_COMPLIANCE.txt", " 5 In relation to an offshore transfer, the territory in question for the purposes of paragraph 6A is the highest category of territory by virtue of which the failure involves an offshore transfer"], ["2014-treasury-dec-FRAB__120__07_-_Annex_C_-_FT_ARM_14-15.txt", " The supplementary material must, as a minimum in accordance with s426A of the Companies Act 2006  contain a statement that the strategic report is only part of the foundation trust\u2019s annual report and accounts  state how a person can obtain a copy of the foundation trust\u2019s full annual report and accounts  state whether the auditor\u2019s report on the full annual report and accounts was unqualified or qualified and, if qualified, set out the auditor\u2019s report in full together with any further material needed to  15  understand the qualification  state whether, in that auditor\u2019s report, the auditor\u2019s statement as to whether the strategic report and directors\u2019s report was consistent with the accounts was unqualified or qualified and, if it was qualified, set out the qualified statement in full together with any further material needed to understand the qualification and  contain a copy of that part of the directors\u2019 remuneration report which sets out the single total figure table in respect of the foundation trust\u2019s directors\u2019 remuneration in accordance with the requirements of chapter 7 of this manual"], ["2014-treasury-dec-FSCS_annual_report_2014_print.txt", " HM Treasury had served notice on FSCS, revised during 201112, placing an obligation on FSCS to contribute to the costs of the resolution, plus interest, but after recoveries, which will be discharged by FSCS through levies"], ["2014-treasury-dec-PU1719_HMT_Science_.txt", " To sustain our way of life and improve it, we need to continue to develop and apply all of the sciences"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", " for whom an assurance has been requested  18  71  0  0  18  7  0  0  No"], ["2014-treasury-dec-44695_Autumn_Statement__Print_ready_.txt", " Finance Bill 2015 2"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", "  Other entities In addition, some entities have been excluded for reasons specific to their circumstances"], ["2014-treasury-dec-Fuel_duty_-_aqua_methanol.txt", "  Monitoring  review Reviews of compliance with the practical application of the Order will form part of the compliance review programme of the Indirect Tax Directorate of HMRC"], ["2014-treasury-dec-Public_Spending_Statistics_July_2014_consolidated_revised.txt", "3 This year we have made further changes to the design of Tables 4"], ["2014-treasury-dec-37630_Budget_2014_Web_Accessible.txt", " The government will consider any additional financing needs beyond 2014-15 as required"], ["2014-treasury-dec-main_supply_estimates_2014_2015_web.txt", " The Department operates an Employee Discount Scheme which provides staff with the opportunity to purchase a range of on-line goods and retail vouchers at a reduced price"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", "55 Cash transfers commenced in January 2013 and totalled 31"], ["2014-treasury-dec-Wales_Bill_-_Impact_Assessment_-_Report_Stage_-_Welsh_Language_Version_10_6_14_pdf.txt", " Ers sefydlu\u2019r Cynulliad, nid oes yr un AC wedi dal sedd hefyd yn Senedd Ewrop"], ["2014-treasury-dec-45502_Cm_8988_Print.txt", "2 A key part of this is the day-to-day direct support provided by the No10 Private Office, No 10 Policy Unit, DPM\u2019s Private Office, DPM\u2019s Policy Unit and Press Office, along with the Direct Correspondence Unit, Garden Rooms and Duty Clerks"], ["2014-treasury-dec-OOTLAR_19_March_2014__1_.txt", "  Further advice If you have any questions about this change, please contact Maureen Jones on 03000 588064 email maureen"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " Paragraph 19 of new Schedule 4ZZB provides that where part only of the land disposed of is a relevant high value disposal such that the gains that accrue on its disposal is wholly or in part chargeable to ATED-related CGT, the remaining part of the land is treated for Part 4 in the same way as if it formed part of the relevant high value disposal"], ["2014-treasury-dec-banking_reform_impact_assessment_05072014.txt", "  1  More details on these wider regulatory reforms are available at the following links Financial Services Act 2012 httpwww"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", " The grantor should consider the asset recognition criteria, together with the specific terms and conditions of the binding arrangement, when determining whether to recognise the service concession asset during the period in which the asset is constructed or developed"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", "  DETAILS OF THE CLAUSE 2"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", "106 A number of guarantees and indemnities exist between the Treasury and the Bank of England"], ["2014-treasury-dec-FSCS_annual_report_2014_print.txt", " The FTP upgraded FSCS\u2019s systems and internal processes, including financial controls, budgeting and forecasting, to ensure that we can provide timely and accurate financial reporting and analysis to a range of internal and external  BW FSCS book"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_print.txt", " Prior to this he spent three years as Director General of the Money Advice Trust, a charity that provides advice to over-indebted individuals, via National Debtline and training and support to money advisers"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", " Although equity instruments denominated in foreign currency are recorded in the Statement of Financial Position at their original settlement rates, closing rates are used here to provide sterling equivalents of the currency amounts"], ["2014-treasury-dec-45502_Cm_8988_Accessible.txt", "05  Foreign FCO  22  8"], ["2014-treasury-dec-supplementary_estimates_and_new_estimates_2013_14_120214_correction.txt", " A further risk arises because ESF commitments are made in sterling, whereas funds are reimbursed from the EU in euros and are fixed at the start of the seven year programme"], ["2014-treasury-dec-Modernising_the_taxation_of_corporate_debt_and_derivative_contracts.txt", " Paragraph 82 amends section 690 concerning derivative contracts held for unallowable purposes"], ["2014-treasury-dec-Fuel_duty_-_aqua_methanol.txt", " Regulation 4 amends regulation 3 of the principal Regulations so that certain references to hydrocarbon oil, or to the duty on hydrocarbon oil, in HODA are to be construed as including references to aqua methanol and aqua methanol duty"], ["2014-treasury-dec-PN_February_2014_II.txt", " It also serves as a pre-cursor to the more substantial reporting provided in the Exchange Equalisation Account annual accounts, which can be found on the Treasury website at httpswww"], ["2014-treasury-dec-PU1719_HMT_Science_.txt", " The United Kingdom Science Park Association has 100 members supporting 4,000 tenant companies which employ 42,000 people"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " 2 In subsection 1 for 6 substitute 10"], ["2014-treasury-dec-Diverted_Profits_Tax.txt", " 5 In section 971 of that Act references to the giving or service of a notice includes a reference to the issuing of a notice"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", " In these instances, their exclusion is under review and they may be consolidated within WGA in future"], ["2014-treasury-dec-EEA_Accounts_2013-14_-_web.txt", " The Treasury sets a benchmark for the currency allocation of the EEA\u2019s unhedged reserves, excluding gold"], ["2014-treasury-dec-survivor-benefits-in-occupational-pension-schemes.txt", " the fact that in some schemes men paid higher contributions for survivor benefits than women, it would be reasonable for the same sex spouse of a man to get higher survivor benefits then the same sex survivor of a woman"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", "pdf  Year ended 31 March 2013  41  Whole of Government Accounts      o  Define standards for costing and management information  o  Continue to develop skills across government and  o  Accelerate current initiatives required to support a common framework, including adopting the common chart of accounts"], ["2014-treasury-dec-PU1624_final__web_.txt", "42 Provisions are liabilities of uncertain timing or amount that, as a result of a past event, will more likely than not require the transfer of economic benefits from one party to another"], ["2014-treasury-dec-Russia.txt", " Name 6 BUGROV 1 OLEG 2 EVGENEVICH 3 na 4 na 5 na"], ["2014-treasury-dec-ENFORCEMENT_BY_DEDUCTION_FROM_ACCOUNTS.txt", " An appeal under this paragraph must be made within 30 days from the day on which the debtor, joint-account holder or interested third party was given notice by HMRC of its determination under paragraph 94"], ["2014-treasury-dec-44695_Accessible.txt", "7 The overall growth in employment reflects increases in both self-employment and the number of employees"], ["2014-treasury-dec-44695_Accessible.txt", "  Financial transactions and contingent liabilities 2"], ["2014-treasury-dec-44369_Cm_8958_accessible.txt", " The department is in regular discussions with local authorities and the Local Government Association about implementation of the Code and other transparency and open data issues"], ["2014-treasury-dec-44695_Autumn_Statement__Print_ready_.txt", "  6  Wages and salaries divided by employees"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_print.txt", " The main areas of consideration were strategy relationship with stakeholders Board composition Board activity, support and process and the Board Committees"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", "23 The partnership pension account is a stakeholder pension arrangement"], ["2014-treasury-dec-Public_Service_Pensions_Valuations_and_Employer_Cost_Cap_Directions_2014_archived_version.txt", " The Sheriffs\u2019 Pensions Scotland Act 1961 4"], ["2014-treasury-dec-freedom_and_choice_in_pensions_print_210314.txt", " She withdraws all 20,000 in one year and places 15,000 of this in her ISA"], ["2014-treasury-dec-banking_reform_impact_assessment_05072014.txt", " This option is used as a baseline for assessing the costs and benefits of Option 2 proceed with ring-fencing"], ["2014-treasury-dec-main_supply_estimates_2014_2015_web.txt", "  Unquantifiable  Any liabilities imposed by section 9, British Aerospace Act 1980"], ["2014-treasury-dec-SDPR_Update_September_2014___published_as_Clarifications_.txt", "00  31-Dec-04  1-Apr-05  2"], ["2014-treasury-dec-AS2014_policy_costings_final.txt", " Exchequer impact m 2014-15  2015-16  2016-17  2017-18  2018-19  2019-20  0  0  45  40  40  40  Exchequer impact  Areas of uncertainty The main area of uncertainty is estimating the size of the tax base"], ["2014-treasury-dec-UK-China_policy_outcomes.txt", " Under this framework, PRA has approved the branch application by ICBC"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " Subsection 4 explains that subsection 3 should be read as expanding upon subsection 1, rather than limiting it"], ["2014-treasury-dec-PU1624_final__web_.txt", " Departments should inform CLG Local Government Finance Directorate at the earliest possible stage of any new policy affecting Local Authority  see Annex B for contacts and Annex C for guidance"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", "  Paragraph 65 inserts new sections 607A, 607B and 607C"], ["2014-treasury-dec-Building_societies_bail-in_order_draft_5th_March_2014_consultation_draft.txt", "  3  as relating to property transfer instruments under section 41A2 Sections 48B to 48Wb Sections 49, 52A, 53 to 59 and 60A to 62c Sections 63, 64 and 66 to 70d where they apply in relation to a resolution instrument or in relation to a property transfer instrument under section 41A2 Section 71e Section 72 Section 73 Section 74 Section 75f Section 80Ag Section 81Ah  resolution instrument Bail-in option Compensation Continuity obligations  Pensions Enforcement Disputes Tax Power to change law Transfer for bail-in purposes report Accounting information to be included in reports  Table 2 modifications Section Section 12A4  Topic Bail-in option  Modification Treat references to securities issued by a specified bank as references to securities issued by the society or by the successor company"], ["2014-treasury-dec-EEA_Accounts_2013-14_-_web.txt", " As in the previous year, in 2013-14 this benchmark was 40 US dollar, 40 euro and 20 yen"], ["2014-treasury-dec-FRAB__119__08_-_Annex_G3_-_NDPB_GREEN_2013-14.txt", " The schemes Actuary reviews employer contributions every four years following a full scheme valuation"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " Subsection 5 inserts a new subsection in section 1217CF to limit the amount of subcontracting payments as defined in new subsection 5 to 1 million"], ["2014-treasury-dec-Final_IA_-_ring-fencing_and_depositor_preference.txt", " This IA therefore applies both to the Banking Reform Bill for its introduction to the House of Lords, and to the draft secondary legislation being published for consultation"], ["2014-treasury-dec-Russia.txt", " POB Kherson, Ukraine a"], ["2014-treasury-dec-FRAB__119__08_-_Annex_I2_-_AGENCY_PINK_2014-15.txt", "  Impairments  Where material, agencies should insert a note that reports the total impairment charge for the year, showing how much has been charged direct to the Statement of Comprehensive Net Expenditure and how much has been taken through the revaluation reserve"], ["2014-treasury-dec-PU1616_OTS_employee_benefits_final_report.txt", " For instance, if a company has a contract with a taxi firm for one of their employees, should each journey count as a single benefit or should the whole contract classify as a single benefit  6  44  There is an implicit assumption that the limit would be periodically revised to ensure it retains its value"], ["2014-treasury-dec-Treasury_minutes_print.txt", " If monies are clawed back, this will be recycled into the RGF budget and made available for use by other projects and programmes"], ["2014-treasury-dec-elps_annex_final.txt", " There are no cases where the death benefit is significantly different to 100, 105 or 110 of the contractual fund value"], ["2014-treasury-dec-FSCS_annual_report_2014_print.txt", " These transactions are shown in the statement of comprehensive income and statement of financial position and are accounted for in line with the appropriate accounting policies set out in Note 2"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", "23 The Treasury has undertaken an  22  Annex 4 to the WGA  23  International Accounting Standard 27  Consolidated and Separate Financial Statements  Year ended 31 March 2013  180  Whole of Government Accounts  assessment of these differences and identified one material inconsistency, but has not been able to adjust for this in 2012-13"], ["2014-treasury-dec-Partnerships_Salaried_member_rules.txt", " As the Disguised Salary test is focused on the UK LLP, it is important that the financial transactions between the UK LLP and other members of the global structure are conducted on an arm's length basis"], ["2014-treasury-dec-oil_and_gas_fiscal_review_call_for_evidence.txt", " On these profits, companies pay tax at 30 or 65 depending on the age of the field, instead of 62 or 81"], ["2014-treasury-dec-FRAB__120__07_-_Annex_C_-_FT_ARM_14-15.txt", "  Other Subsidiaries Subsidiary entities are those over which the trust is exposed, or has rights, to variable returns from its involvement with the entity and has the ability to affect those returns through its power over the entityhas the power to exercise control or a dominant influence so as to gain economic or other benefits"], ["2014-treasury-dec-FRAB__119__09_-_Draft_Code_of_Practice_on_Local_Authority_Accounting_2014-15_with_Annexes.txt", "1, a reporting authority shall disclose a  the significant judgements and assumptions it has made in determining the nature of its interest in another entity or arrangement, and in determining the type of joint arrangement in which it has an interest paragraphs 9"], ["2014-treasury-dec-FRAB__120__Minutes_of_meeting.txt", " Ron Hodges noted that complexity here could not be avoided if it was accepted that discounting was needed"], ["2014-treasury-dec-assurance_frameworks_191212.txt", " The example assurance maps at Annex B are therefore provided as a snapshot and amalgamation of current good practice"], ["2014-treasury-dec-36048_Cm_8774.txt", " 3 Committee of Public Accounts recommendation The department must ensure it has comprehensive, relevant and clear information to assess progress"], ["2014-treasury-dec-government_financial_reporting_manual_201314.txt", "3  Reporting requirements for Whole of Government Accounts "], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " This clause amends Schedule 6 to the Finance Act FA\u2019 2000 to increase the main rates of climate change levy CCL\u2019 broadly in line with inflation based on the Retail Prices Index, with effect from 1 April 2015"], ["2014-treasury-dec-2902216_ScotlandAnalysis_Conclusion_acc2.txt", "  20 United Kingdom, united future Conclusions of the Scotland analysis programme  A borderless UK 2"], ["2014-treasury-dec-PU1638_policy_costings_bud_2014_with_correction_slip.txt", "  Costing The costing is calculated by estimating the increased take-up of Right to Buy, which is estimated by the Department for Communities and Local Government using the Department\u2019s Affordability Model, developed at the University of Reading"], ["2014-treasury-dec-2902216_ScotlandAnalysis_Conclusion_acc2.txt", " a new Member State\u2019s VAT rates have to comply upon joining the EU with the EU legislation which currently lays down the obligation of applying a standard VAT rate currently of at least 15 per cent, and the option to apply one or two reduced VAT rates set no lower than 5 per cent for a certain limited list of supplies"], ["2014-treasury-dec-44695_Accessible.txt", "73 Inheritance Tax and trusts  Following consultation launched after Budget 2014, the government will not introduce a single settlement nil-rate band"], ["2014-treasury-dec-FRAB__119__08_-_Annex_H_-_2014-15_FReM.txt", "  IAS 19 Employee benefits Adaptations  1 The requirements of IAS 19 are to apply to the accounts of the pension schemes themselves as well as to the reporting entities and reportable activities covered by the requirements of the FReM"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", " Summary of performance against Greening Government Commitments 2013-14 Key Target Area 1"], ["2014-treasury-dec-Depositor_preference_SI_30-6-14.txt", " 1B In paragraph 1A the reference to the society\u2019s liabilities to creditors includes a reference to the society\u2019s liabilities to shareholding members of the society in respect of deposits which are not relevant deposits"], ["2014-treasury-dec-FRAB__120__Minutes_of_meeting.txt", " Gawain Evans also noted that he would provide support in addressing the particular issues associated with the devolved administrations"], ["2014-treasury-dec-Payment_systems_regulator_IA.txt", "1 What is the problem under consideration Under the existing governance regime for UK payment systems, headed by the Payments Council the strategy setting body for the payments industry the payments industry is not delivering the type of payments networks that the Government would like to see in the UK"], ["2014-treasury-dec-OLD_complete_v3.txt", " The change will be monitored and reviewed as part of HMRC\u2019s normal assurance process"], ["2014-treasury-dec-OLD_complete_v3.txt", "  General description of the measure This measure will refund to the strategic highways company the VAT incurred on certain services which it outsources"], ["2014-treasury-dec-Carbon_price_floor_-_fossil_fuels_in_CHPs.txt", "1 The legislation applies to small businesses to the extent that they own or operate CHP stations"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_print.txt", "45m  Budget Planners completed  289,000  200,000  Debt sessions funded through partners in England  Wales  163,000  150,000  12  The Money Advice Service Annual Review, Directors\u2019 Report and Financial Statements 201314  Customer satisfaction1  Results 201314  Annual targets 201314  Customers helped to decide on a course of action  73  70  Customers provided with required information  85  82  Customers stating they will revisit the Service  92  88  Customers who would recommend the Service  90  85  Action  Tracker question2  Results 201314  Annual targets 201314  Protecting assets  1"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " Such entities may, for example, include a company limited by guarantee"], ["2014-treasury-dec-staff_survey_2013.txt", " The themes identified as having an association are called the 'Drivers of engagement'"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_print.txt", "0    Total levy income - Money Advice  44,270"], ["2014-treasury-dec-elps_annex_final.txt", "37  25  amount is increased by declarations of annual bonus, and may be further increased by the addition of a final bonus at the date of claim by reason of death or maturity"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " Obtaining the tax advantage must be the main benefit or one of the main benefits of entering into the arrangements"], ["2014-treasury-dec-Public_Spending_Statistics_July_2014_consolidated_revised.txt", "44  492,181  1989-90  55"], ["2014-treasury-dec-South_Sudan__1_.txt", "INTERPOL-UN Security Council Special Notice web link httpswww"], ["2014-treasury-dec-Treasury_minutes_web.txt", " Externally, a Programme Assessment Review will be undertaken by the MPA to consider the programme\u2019s full business case in line with competition outcomes"], ["2014-treasury-dec-FSCS_annual_report_2014_web.txt", " We add the costs of known or expected defaults for which claims have not yet been paid, but which have been identified as payable over the next 36 months"], ["2014-treasury-dec-PESA_2014_-_print.txt", " 3 Responsibility for Council Tax Benefits has been transferred from 2013-14 from DWP to CLG Local Government, Scottish Government and the Welsh Assembly Government"], ["2014-treasury-dec-Russia.txt", " Since October 2016, Chief of Staff of the Legislative Assembly of Sevastopol"], ["2014-treasury-dec-FRAB__119__08_-_Annex_H_-_2014-15_FReM.txt", "  Subsequent measurement 7"], ["2014-treasury-dec-main_supply_estimates_2014_2015_web.txt", " The indirect expenditure allocated to UKTI's overseas activities is shown in the Main Estimate of the Foreign and Commonwealth Office"], ["2014-treasury-dec-FSCS_annual_report_2014_web.txt", " It develops contingency plans and tests these plans to help FSCS deal with failures more effectively and ensure that FSCS can continue to offer a service to our customers in the event of any disaster"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " ensures that funds in foreign currency accounts in UK banks which are disregarded for inheritance tax IHT purposes in determining the value of a person\u2019s estate on death are treated in a similar way to excluded property for the purposes of restricting the deduction of a liability c"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", " The main consideration is that no material difference should arise in the financial statements as a consequence of the use of depreciated historic cost in preference to other possible measures of current cost, including indexation"], ["2014-treasury-dec-Deductions_at_a_fixed_rate.txt", "  7  Section 94I premises used both as a home and as business premises is amended as follows"], ["2014-treasury-dec-banking_reform_impact_assessment_05072014.txt", " This would act to increase the cost of servicing debt for households and the cost of capital for business, impacting household consumption and business investment, and hence GDP"], ["2014-treasury-dec-elps_main_doc_final.txt", "17 The Scheme will make contact with eligible policyholders using contact information supplied by Equitable Life and Prudential for policyholders who had their policy transferred to Prudential"], ["2014-treasury-dec-freedom_and_choice_in_pensions_web_210314.txt", " This will allow them to meet the minimum income requirement for entering flexible drawdown  19  3"], ["2014-treasury-dec-ENFORCEMENT_BY_DEDUCTION_FROM_ACCOUNTS.txt", " 8 HMRC may, by a notice given to the deposit-taker, amend or cancel the deduction notice, and where it does so it must a give a copy of the notice under this sub-paragraph to the person in respect of whom the deduction notice was given, and b in relation to each account affected by the amendment or cancellation, give a notice to each person within sub-paragraph 6 explaining the effect of the amendment or cancellation so far as it relates to that account"], ["2014-treasury-dec-EEA_Accounts_2013-14_-_print.txt", "  David Ramsden Accounting Officer  HM Treasury 3 July 2014  11  EXCHANGE EQUALISATION ACCOUNT REPORT AND ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2014  Governance Statement 1"], ["2014-treasury-dec-SDPR_Update_September_2014___published_as_Clarifications_.txt", "0  31121998  01-Jan-99  31-Mar-00  01-Apr-99  29-Feb-00  13"], ["2014-treasury-dec-Pension_Liberation_Policy_Pack__v2_0.txt", "  2  In subsection 1a business premises has the meaning given by paragraph 103 of Schedule 36 to the Finance Act 2008 power to inspect business premises etc"], ["2014-treasury-dec-Landfill_tax_-_compliance.txt", "  4  The conditions may include conditions making provision about  30  Consultation draft Schedule 1  Landfill tax treatment of fines  a b c d e  3  the production of a document which includes a statement of the nature of the fines carrying out a specified test on fines proposed to be disposed of as qualifying fines the frequency with which tests are to be carried out on any fines proposed to be disposed of as qualifying fines the frequency with which tests are to be carried out on any fines that come from a particular source and are proposed to be disposed of as qualifying fines the steps to be taken by operators of landfill sites in relation to persons sending fines to be disposed of as qualifying fines"], ["2014-treasury-dec-FSCS_annual_report_2014_print.txt", "25  Total management expenses  503"], ["2014-treasury-dec-Venture_Capital_Schemes.txt", " There will be some small costs in updating forms and guidance"], ["2014-treasury-dec-elps_main_doc_final.txt", "8 There are three types of Equitable Life policy that are eligible for the Scheme"], ["2014-treasury-dec-Administration_of_employee_expenses.txt", " New section 289B6 provides that HMRC may specify what information is required and how it is to be set out in an application"], ["2014-treasury-dec-PESA_2014_-_print.txt", " Social protection  8,718  10,506  9,504  9,841  8,498  7,956  7,514  9,876  7,808  8,446  7,964  8,470  9,122  9,547  8,142  9,996  8,955  9,332  7,911  7,413  7,070  9,097  7,116  7,972  7,385  7,889  8,551  8,930  Total Expenditure on Services   per head  Public Expenditure Statistical Analyses 2014\u2003\u2003 137  3 3  3 3  3  210 206  113  213  209  116  Wales  Northern Ireland  UK identifiable expenditure  95  South East  92 234  90  London  99  97  East  96 237  93  West Midlands  England Scotland  119  East Midlands  South West  94  Yorkshire and the Humber  3 3 3 3 3 3 3 3 3  87 85 91 116 90 94 87 92 96  90  88  North West  3  UK identifiable expenditure 2011-12 North East  127  3 3  231 240  131  3 3  108 228  243  108  South East  235  109  London  Northern Ireland  100  East  Wales  117  West Midlands  104  152  East Midlands  111 231  94  Yorkshire and the Humber  3 3 3 3 3 3 3 3 3  107 110 91 148 113 97 105 105 100  England Scotland  113  of which public and common services  South West  110  North West  1"], ["2014-treasury-dec-PU1616_OTS_employee_benefits_final_report.txt", "13 Some countries have adopted a per company cap in addition to a per person cap"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", "11  Provisions, contingent liabilities and contingent assets  Provisions are carried in respect of certain known or forecast future expenditure"], ["2014-treasury-dec-FRAB__119__08_-_Annex_F_Chapter_05_Form_and_content__2013-14.txt", "21  Sub-sections 4202 and 4203 of the Companies Act 2006 shall not apply"], ["2014-treasury-dec-37630_Budget_2014_Web_Accessible.txt", "34 Regardless of the choice of currency, significant, long-lasting costs would come from dividing the UK market"], ["2014-treasury-dec-promoters_of_tax_avoidance_schemes_amendment_of_return_to_take_account_of_relevant_judicial_rulings_and_dotas.txt", " 4 This paragraph is subject to paragraphs 11 and 12"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", "  Details of incidents involving data loss or confidentiality breaches"], ["2014-treasury-dec-banking_reform_impact_assessment_05072014.txt", " This is to be achieved by requiring the ring-fencing of retail deposit-taking services whose continuous provision is essential for financial stability and the wider economy from wholesaleinvestment banking"], ["2014-treasury-dec-PESA_2014_-_print.txt", " For the avoidance of doubt, expenditure on services is the spending required to deliver services, not just the purchasing of services"], ["2014-treasury-dec-PU1624_final__web_.txt", " But, the eventual cost of this under recovery should be borne by the department"], ["2014-treasury-dec-freedom_and_choice_in_pensions_print_210314.txt", " This option preserves but does not extend existing flexibilities within the pension system, and therefore presents no additional economic risks however it may introduce additional complexity and burdens on scheme sponsors and HMRC, and the government would welcome views on this point    placing a cap on the amount that people in defined benefit schemes can transfer to defined contribution schemes each year    continuing to allow transfers, but requiring that any transfer to a defined contribution scheme must be approved by the defined benefit scheme trustees before it can be made    leaving in place the existing flexibility for members of private sector defined benefit pension schemes to switch to defined contribution schemes, thereby effectively extending to them the full flexibilities described elsewhere in this document"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " Where the paragraph applies, no credit or debit is to be brought into account in a post-transition period in the event of a reversal of the excluded amount"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", " Depreciation does not commence until the asset is completed and available for use"], ["2014-treasury-dec-FRAB__119__08_-_Annex_I4_-_MAGENTA_PENSION_SCHEME_2014-15.txt", " Payables in respect of pensions 15"], ["2014-treasury-dec-FEMR_Recommendations_on_additional_financial_benchmarks_to_be_brought_into_UK_regulatory_scope_logo.txt", "  Criterion 2 - Benchmarks where the main benchmark administration activities are located in the United Kingdom 30"], ["2014-treasury-dec-banking_reform_impact_assessment_05072014.txt", "aspx  7  Administrative cost - there will be one-off costs associated with the segregating or splitting of the liabilities to the pension scheme, including costs such as legal, actuarial and administration fees"], ["2014-treasury-dec-Tackling_marketed_tax_avoidance.txt", "  6  Consultation draft Part 1  Consequences of failing to take account of relevant judicial rulings  2 P must a take the necessary corrective action in respect of the denied advantage, and b give HMRC a notice which i states that P accepts that the judicial ruling is relevant and has taken the necessary corrective action, and ii specifies the denied advantage and where different the additional amount which has or will become due and payable in respect of tax by reason of the necessary corrective action being taken"], ["2014-treasury-dec-Govt_amdts_42_and_43_BPRA_clause_61__Govt_NC3_and_NS_2_GBER.txt", " The impact of updating definitions is again likely to be negligible"], ["2014-treasury-dec-supplementary_estimates_and_new_estimates_2013_14_120214_correction.txt", "  375  Serious Fraud Office  Supplementary Estimates, 2013-14  376  HM Procurator General and Treasury Solicitor  Supplementary Estimates, 2013-14  HM Procurator General and Treasury Solicitor Introduction This Supplementary Estimate is required for the following purposes  Changes in budgets, non-budget voted provision and cash    Increases  Reductions  Transfer from resource to capital Additional capital required to meet capital expenditure requirements for 2013-14  Total  -250,000  Total change in Resource DEL Voted  0  -250,000  -250,000  Transfer from resource to capital Additional capital required to meet capital expenditure requirements for 2013-14  250,000  Total change in Capital DEL Voted  250,000  0  250,000  0  0  0  Total change in Net Cash Requirement  377  HM Procurator General and Treasury Solicitor  Supplementary Estimates, 2013-14  Part I  Voted  Departmental Expenditure Limit Resource Capital Annually Managed Expenditure Resource Capital Total Net Budget Resource Capital  Non-Voted  Total  -250,000 250,000  -  -250,000 250,000  -  -  -  -250,000 250,000  -  -250,000 250,000  Non-Budget Expenditure  -  Net cash requirement  -  Supplementary amounts required in the year ending 31 March 2014 for expenditure by HM Procurator General and Treasury Solicitor on Departmental Expenditure Limit Expenditure arising from  Administration of HM Procurator General and Treasury Solicitor's Department comprising the Treasury Solicitor's Department Agency, the Attorney General's Office and HM Crown Prosecution Service Inspectorate and costs and fees for legal and related services, residual matters following the closure of the Government Property Lawyers Agency and other non-cash items in DEL"], ["2014-treasury-dec-Indicative_Exit_Payment_Regulations__for_publication__UPDATED_22_02_16.txt", " In these Regulations the Act means the Small Business, Employment and Enterprise Act 2015 additional public sector authority means any prescribed public sector authority with which an individual continues to be employed and any prescribed public sector authority responsible for the appointment of a prescribed public sector office which an individual continues to hold when he leaves employment with a prescribed public sector authority or leaves a prescribed public sector office aggregate exit payment means the total exit payments received by an exit payee from one or more prescribed public sector authorities in respect of a public sector exits in a period of 28 days the fitness provisions means the Addendum to the Fire and Rescue National Framework for England on firefighters fitness prepared by the Department for Communities and Local Government in accordance with section 21 of the Fire and Rescue Services Act 2004  exit payee means an individual who receives an exit payment or payments exit payment means a payment of a type prescribed in regulation 3 exit payment threshold means 95,000 or an amount specified in further regulations under section 153A1 of Act coming into force after these Regulations take effect prescribed public sector authority means a public sector authority listed in part 1 of schedule 1 or a public sector authority responsible for the appointment of the public sector office listed in part 2 of schedule 1 redundancy has the meaning set out in section 139 of the Employment Rights Act 1996  PART 2 Restriction on Exit Payments 3"], ["2014-treasury-dec-OOTLAR_19_March_2014__1_.txt", " Paragraph 5 deals with the exemptions available to small-scale amusements provided commercially"], ["2014-treasury-dec-scotland_analysis_fiscal_policy_and_sustainability_print.txt", "6  In the absence of shared public finances, latest Scottish Government data show that in 2012-13 Scotland\u2019s fiscal position would have been almost 500 per head weaker than the UK"], ["2014-treasury-dec-oil_and_gas_fiscal_review_call_for_evidence.txt", "A History of the UK oil and gas fiscal regime Period  Key changes in regime  Mid-1970s  UK emerging as a significant producer    Introduction of PRT and RFCT in addition to a Royalty 12"], ["2014-treasury-dec-04._2013-14_AGENCY_PINK.txt", " Non-cash Income should be disclosed separately where material"], ["2014-treasury-dec-Scotland_analysis__Fiscal_policy_and_sustainability.txt", " The IFS\u2019 basic model\u2019 assumes that oil and gas revenues stay constant as a share of GDP in the long-run rather than declining in the way that might be expected "], ["2014-treasury-dec-Trial_of_the_Pyx_Verdict_2014.txt", "70 standard weight  for the coins of fifty pence Britannia  point two eight above 0"], ["2014-treasury-dec-main_supply_estimates_2014_2015_print.txt", " These indemnities are against personal liability following any legal action against the Fund"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", " They provide terrorism cover for damage to industrial and commercial property or nuclear facilities and consequential business interruption following a terrorist attack in Great Britain"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " Subsection 7 provides that a company may elect to use an alternative apportionment method if the time basis in 6 is unjust or unreasonable"], ["2014-treasury-dec-44695_Accessible.txt", "5  UK sovereign Sukuk    0"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", " Other financial commitments Some WGA entities entered into other non-cancellable contracts that were not leases or PFI contracts"], ["2014-treasury-dec-Abolition_of_the__8_500_threshold_for_benefits_in_kind.txt", " Employees currently earning at a rate of less than 8,500 a year with BiKs or taxable expenses from their employment whose total income exceeds the Personal Allowance currently 10,000 will pay additional income tax on the value of their BiKs and taxable expenses"], ["2014-treasury-dec-Alcohol_duty_-_registration_of_alcohol_wholesalers.txt", " On and after 1 April 2017, the obligations for those who purchase alcohol from wholesalers will come into effect"], ["2014-treasury-dec-IFRS_15_Application_Guidance.txt", "15  The objective of this disclosure is to enable users of the accounts to understand the judgements taken in recognising or not recognising revenue"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", " Annex 1 provides more detail on my approach to determining materiality and the materiality levels applied to my audit of the HM Treasury financial statements"], ["2014-treasury-dec-banking_reform_impact_assessment_05072014.txt", " 4  Though there could be a second-round impact on banks\u2019 profits to the extent that higher prices reduce demand for banking services"], ["2014-treasury-dec-AS2014_data_sources_final.txt", "pdf 12 Regional Growth Fund Annual Monitoring Report 2014 httpswww"], ["2014-treasury-dec-PU1632_Sustainability_Reporting_Guidance.txt", "7 The nature of the organisation in question will clearly affect the range and volumes from the respective sources of waste"], ["2014-treasury-dec-44695_Accessible.txt", "  2  Includes transfer costs of non-produced assets"], ["2014-treasury-dec-OOTLAR_19_March_2014__1_.txt", " This provides 100 per cent ECAs for expenditure incurred by companies on qualifying plant or machinery for use primarily in designated sites within Enterprise Zones, subject to certain conditions"], ["2014-treasury-dec-39796_Cm_8847_Print_Ready.txt", "4 billion of repayments, the majority of which are collected through HMRC's tax systems"], ["2014-treasury-dec-36048_Cm_8774.txt", "3 MOJ has issued guidance to Business Units on the importance of accurate cash forecasting"], ["2014-treasury-dec-Tackling_marketed_tax_avoidance.txt", "  Paragraph 134 sets the minimum rate of penalty at Y"], ["2014-treasury-dec-OOTLAR_19_March_2014__1_.txt", " Legislation, previously intended for inclusion in Finance Bill 2014, to clarify and rationalise the taxation of loan relationships and derivative contracts held by a partnership will now be deferred to 2015"], ["2014-treasury-dec-FRAB__120__Minutes_of_meeting.txt", " David Aldous also queried reference to Monitors Code of Governance and the implications for the auditor\u2019s report"], ["2014-treasury-dec-oil_and_gas_fiscal_review_call_for_evidence.txt", " They can be carried forward against ring fence profits andor carried back against total profits for three years"], ["2014-treasury-dec-Tax_exemption_for_travel_expenses_of_members_of_local_authorities.txt", "  Economic impact  This measure is not expected to have any significant economic impacts"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " Subsections 4 and 5 of clause 228 define firm approach"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", "  Balances with other government bodies Amounts falling due within one year 2013-14  Balances with other central government bodies Balances with local authorities  Amounts falling due after more than one year  2012-13 Restated  2013-14  2012-13 Restated  000  000  000  000  128,399  307,564  -  -  491  7,266  -  -  3,618  5,669  -  -  Subtotal intra government balances  132,508  320,499  -  -  Balances with bodies external to government  832,335  566,142  220,076  245,115  Total trade receivables  964,843  886,641  220,076  245,115  Balances with NHS Trusts, public corporations and trading funds  136\u2003\u2003 Annual report and accounts 2013-14  Annual report and accounts 2013-14\u2003\u2003 137  162,547 113,597  London Scottish Bank FSCS and statutory debt  Heritable Bank FSCS and statutory debt 111,327  758,540  -  48,200  284,413  1,091,153  -  1,468,441  3,314  510,541  4,785,885  5,740,471  -  2,806  99,095  45,235  296,115  100,000  414,194  -  3,008,026  1,775,000  Infrastructure Finance Unit Limited IFUL is included at the Group Level in the current year and in Core Treasury in prior years"], ["2014-treasury-dec-PU1624_final__web_.txt", "37 This section of the budgeting guidance assumes that accounting tests have determined that the new rental contract is not a finance lease"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", "5 billion of capital in the form of B shares"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_print.txt", "  Strategic and Directors\u2019 Report 107  10"], ["2014-treasury-dec-Tobacco_duty_anti-forestalling_restrictions.txt", " HMRC will continue to monitor the anti-forestalling provisions and work closely with tobacco industry to minimise administrative burdens"], ["2014-treasury-dec-OOTLAR_19_March_2014__1_.txt", " Although HMRC are confident that the courts would recognise the change as an obvious drafting error a legislative change will put the matter beyond doubt"], ["2014-treasury-dec-Final_IA_-_ring-fencing_and_depositor_preference.txt", " Group-level PLAC requirement excludes non-EEA entities where groups assume a credible multiple point of entry MPE resolution strategies"], ["2014-treasury-dec-PU1678_final__1_.txt", "5 The BRRD extends depositor protection further by introducing a super preference\u2019 for covered deposits 5, preferring these above eligible deposits"], ["2014-treasury-dec-Efficiency_and_reform_in_the_next_Parliament.txt", " The Department of Health will shortly outline specific initiatives to tackle fraud loss in prescription exemption and dental services"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", "6 In the last year, employment in the UK has grown faster than in France, Germany, Italy, Japan and the averages for the EU and G7 countries"], ["2014-treasury-dec-OLD_complete_v3.txt", " The changes will take place as soon as possible on or after 6 April 2015, subject to receiving state aids clearance"], ["2014-treasury-dec-Notice_Central_African_Republic_250221.txt", " Copies of recent notices, UK legislation and relevant guidance can be found obtained from the Central African Republic financial sanctions page on the Gov"], ["2014-treasury-dec-10459.Consolidated_Fund.for_web.txt", " Our recommendations and reports on good practice help government improve public services, and our work led to audited savings of almost 1"], ["2014-treasury-dec-OLD_complete_v3.txt", " There will be a one-off cost for employers adopting payrolling reflecting the need for employers to familiarise themselves with guidance, register with HMRC and make changes to their payroll system"], ["2014-treasury-dec-IUK_Routemap_Case_Study_-_Anglian_Water.txt", "  \u00a0 An  \u00a0exercise  \u00a0was  \u00a0undertaken  \u00a0to  \u00a0map  \u00a0the  \u00a0entire  \u00a0supply  \u00a0chain  \u00a0for  \u00a0AMP6  \u00a0and  \u00a0beyond,  \u00a0from  \u00a0strategic  \u00a0sub-contractor  \u00a0to  \u00a0equipment  \u00a0 suppliers"], ["2014-treasury-dec-government_financial_reporting_manual_201314.txt", "  Objectives of IFRS 8 5"], ["2014-treasury-dec-140808_Housing_Zones_Prospectus.txt", " In such cases the local authority will be expected to demonstrate how the Housing Zone will lead to accelerated housing development without investment funding, and provide details of the sites it intends to take forward"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", " The unit is also responsible for implementing the Treasury\u2019s commitments made under the Government\u2019s Transparency Agenda to publish corporate expenditure and other data and to provide corporate benchmarking data to other government departments"], ["2014-treasury-dec-Deduction_at_source_from_interest_paid_on_private_placements.txt", "  8  Regulations under this section may a make different provision for different cases b contain incidental, supplemental, consequential transitional provision and savings"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " A reasonable excuse for failing to comply with an obligation under the Taxes Acts can be, for example an unforeseen event or illness that prevents the person from meeting that obligation"], ["2014-treasury-dec-main_supply_estimates_2014_2015_print.txt", " Providing services to support the Public Services Ombudsman for Wales, the Scottish Public Services Ombudsman and the Northern Ireland Ombudsman"], ["2014-treasury-dec-OLD_complete_v3.txt", "  Policy objective This measure will ensure that Armed Forces personnel leaving the service on or after 1 April 2015, who qualify for payment under the EDP 15 scheme, receive the same tax and NICs treatment on their lump sum as personnel receiving lump sum payments under the EDP 05 scheme"], ["2014-treasury-dec-44369_Cm_8958_accessible.txt", " The Greater Manchester Early Years Partnership, designed to increase the proportion of children in Greater Manchester who are school ready\u2019 and enable parents to give them the best possible start in life, is a good example"], ["2014-treasury-dec-PU1616_OTS_employee_benefits_final_report.txt", "64 This recommendation would reduce administration, reporting and processing for employers and HMRC"], ["2014-treasury-dec-FSCS_annual_report_2014_print.txt", " Thanks to the fast depositor payout arrangements we established with the industry and regulators in 2011, FSCS has since compensated the great majority of depositors within seven days and frequently much sooner"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " The requirement to make an annual return to HMRC applies for each year prior to and including the year of termination of a scheme"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", " NHS bodies adopt a capitalisation threshold of 5,000"], ["2014-treasury-dec-37630_Budget_2014_Web_Accessible.txt", " This will increase savers\u2019 chances of winning the largest prize and allow people who want to save more through Premium Bonds to do so"], ["2014-treasury-dec-FSCS_annual_report_2014_web.txt", " Our publication Outlook, regular website updates and the annual Plan and Budget keep the industry closely informed about the specific detail of the levies, and the latest information about defaults, compensation payments, recoveries made and FSCS running costs"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " A draft clause was published as part of the draft Finance Bill at Autumn Statement 2013"], ["2014-treasury-dec-PESA_2014_-_print.txt", "4 Tertiary education 9"], ["2014-treasury-dec-PU1616_OTS_employee_benefits_final_report.txt", " We have tested this point in a lot of meetings and the notion has been universally derided by large businesses they would have no reason to do it there would still be a cost to them they simply have no budget to do such things"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_print.txt", " In this way, we can get more and more people to stop and think about their money and deliver advice at points in their life when they are most receptive to it"], ["2014-treasury-dec-45502_Cm_8988_Accessible.txt", "4 billion not considered appropriate to hold in the Exchequer mainly because cash held belongs to third parties and needs to attract commercial rates of interest, or there are legal or statutory reasons why cash cannot be held in the Exchequer"], ["2014-treasury-dec-140808_Housing_Zones_Prospectus.txt", " We want to see something for something deals with the local authority making a financial andor resource contribution"], ["2014-treasury-dec-SDPR_Update_September_2014___published_as_Clarifications_.txt", "50  31-Dec-96  1-Apr-97  9"], ["2014-treasury-dec-Tobacco_duty_anti-forestalling_restrictions.txt", " Furthermore, it will provide certainty and reassurance to the tobacco industry on the scope of possible restrictions"], ["2014-treasury-dec-FRAB__120__Minutes_of_meeting.txt", " The 2013-14 Manual was issued in October 2013, and the aim for 2014-15 is to issue the Manual with sector-specific Annexes in July 2014"], ["2014-treasury-dec-Landfill_tax_-_compliance.txt", " This is included in the continuing costs shown below"], ["2014-treasury-dec-government_financial_reporting_manual_201314.txt", " First, in relation to the Statement of Comprehensive Net Expenditure, judges\u2019 salaries are paid out of the Consolidated Fund as standing services"], ["2014-treasury-dec-44695_Autumn_Statement__Print_ready_.txt", "147 Overarching contracts of employment and temporary workers  The government will review the increasing use of overarching contracts of employment by employment intermediaries such as umbrella companies\u2019"], ["2014-treasury-dec-39796_Cm_8847_Accessible.txt", " Sellafield Ltd and NMP also now have a much better understanding of the work programme, including timescales and costs"], ["2014-treasury-dec-FRAB__119__09_-_Draft_Code_of_Practice_on_Local_Authority_Accounting_2014-15_with_Annexes.txt", " Where the transfer requires reporting in the notes to the accounts, a separate line disclosing the transfer shall be included after the balance brought forward from the previous year"], ["2014-treasury-dec-Wales_Bill_-_Explanatory_Notes_-_Report_Stage_-_Final_10-6-14.txt", "  COMMENTARY ON CLAUSES AND SCHEDULES PART 1 THE ASSEMBLY AND WELSH GOVERNMENT Clause 1 Frequency of Assembly ordinary general elections 9"], ["2014-treasury-dec-Wales_Bill_Command_Paper_-_Welsh.txt", " Bydd y grant bloc yn cael ei addasu o\u2019r pwynt hwn ymlaen, i adlewyrchu\u2019r lleihad mewn refeniw y bydd Llywodraeth y DU yn ei dderbyn o'r trethi datganoledig hyn"], ["2014-treasury-dec-Russia.txt", " Name 6 DANILENKO 1 SERGEI 2 ANDREEVICH 3 na 4 na 5 na"], ["2014-treasury-dec-elps_annex_final.txt", " Loss is only calculated on the part of the WPA policy that was not cancelled"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", " The effectiveness of the audit committee is assessed in HM Treasury Annual Report and Accounts"], ["2014-treasury-dec-Public_Spending_Statistics_July_2014_consolidated_revised.txt", "ukstatistics  92  Public Spending Statistics July 2014  CHAPTER 8 PUBLIC CORPORATIONS OVERVIEW Chapter 8 analyses the impact of public corporations on departmental budgets and expenditure on services"], ["2014-treasury-dec-INHERITANCE_TAX_EXEMPTION_FOR_EMERGENCY_SERVICE_PERSONNEL_ETC.txt", " At Budget 2014 the Government announced its intention to introduce IHT exemptions for members of the emergency services in line with the existing exemption for armed service personnel who die in the line of duty or whose death is hastened by an injury incurred in the line of duty"], ["2014-treasury-dec-Gift_Aid_intermediaries.txt", " In accordance with section 428 ITA, a GAD must contain information that is required under the regulations relating to GADs"], ["2014-treasury-dec-20140308_bailin_mandatory_compensation_CONSULTATION_DRAFT_FINAL__2_.txt", "1 These Regulations may be cited as the Banking Act 2009 Mandatory Compensation Arrangements Following Bail-in Regulations 2014"], ["2014-treasury-dec-FSCS_annual_report_2014_web.txt", " As part of the transition to IFRS, the FSCS re-assessed the basis of preparation of the financial statements"], ["2014-treasury-dec-PU1624_final__web_.txt", " For voted loans, follow the procedures in Managing Public Money"], ["2014-treasury-dec-Public_Spending_Statistics_July_2014_consolidated_revised.txt", " Housing and community amenities 8"], ["2014-treasury-dec-freedom_and_choice_in_pensions_print_210314.txt", "5 This points to the need to give people much more choice about how and when they access their defined contribution pension savings so they can manage their finances to suit their individual circumstances"], ["2014-treasury-dec-37630_Budget_2014_Web_Accessible.txt", "64 The government remains committed to bringing the UK\u2019s Treaty deficit in line with the 3 target set out in the EU Stability and Growth Pact SGP"], ["2014-treasury-dec-supplementary_estimates_and_new_estimates_2013_14_120214_correction.txt", " Increase in Net Capital Requirement and Capital DEL  13,203,000  682  13,203,000  Cabinet Office  Supplementary Estimates, 2013-14  iv"], ["2014-treasury-dec-IFRS_9_Financial_Instruments_-_public_sector_application_guidance__Decem....txt", " In addition, at initial application an entity may elect to continue to apply the general hedge accounting requirements of IAS 39 instead of those of IFRS 9 as an accounting policy choice"], ["2014-treasury-dec-freedom_and_choice_in_pensions_web_210314.txt", "3 There are two broad types of product that are designed to provide an income in retirement annuities and drawdown products"], ["2014-treasury-dec-FRAB__120__07_-_Annex_C_-_FT_ARM_14-15.txt", "  113a Sch 7  Actions taken in the financial year to consult employees or their representatives on a regular basis so that the views of employees can be taken into account in making decisions which are likely to affect their interests"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " Subsections 2 and 8 amend section 45DA1a to extend the scheme to 2018, with effect from Royal Assent"], ["2014-treasury-dec-OOTLAR_19_March_2014__1_.txt", "  A49  Increasing the payable credit to loss-makers under the small and medium sized enterprises research and development tax relief Who is likely to be affected Loss-making small and medium sized enterprises SMEs conducting research and development RD activities"], ["2014-treasury-dec-Personal_Allowance_for_2015-16.txt", " More details can be found in the policy costings document published alongside Autumn Statement 2014"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " The final amount of any loss that can be surrendered will be determined through the partnership return, and any revision will then flow through to the partners in the normal way"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", "  Pension liabilities non-NHS scheme should be included under Other"], ["2014-treasury-dec-main_supply_estimates_2014_2015_print.txt", "  493  Department for Work and Pensions  Main Estimates, 2014-15  Part III Note E - Arm's Length Bodies ALBs Section in Part II Subhead Detail C - DEL E-DEL E-DEL E-DEL E-DEL  Body  Resources  Health and Safety Executive The Independent Living Fund The Pensions Advisory Service The Pensions Regulator The Pensions Ombudsman  Total 494  '000  Capital  Grant-in-aid  141,806 293,376 3,528 43,589 3,422  6,100 62 80 1,245 113  150,156 295,020 3,608 44,834 3,535  485,721  7,600  497,153  Department for Work and Pensions  Main Estimates, 2014-15  Part III Note G - Expenditure resting on the sole authority of the Supply and Appropriation Act The following subheads contain provision sought under the sole authority of Part I of the Estimate and of the confirming Supply and Appropriation Act  Section in Part II Subhead Detail  Section K - DEL  Service  Establishment and Development of Regional Forums on Ageing  495  '000  161  Department for Work and Pensions  Main Estimates, 2014-15  Part III Note H - Expenditure in the form of adjustable advances Discretionary Housing Payments A discretionary scheme that allows Local Authorities to make awards to people who qualify for Housing Benefit and who are experiencing financial difficulties with housing costs"], ["2014-treasury-dec-North_East_EZ_-_Port_of_Blyth_East_Sleekburn_site.txt", "5  o s' H mes  16  18  22  17  9 2  ft  e ey T  C ro  Ridl  7  Sea Breeze Cottage  e rra c  h Pat  El  6  Gardens  ch Bea El Sub Sta  1  H ge Brid  ck Tra  8"], ["2014-treasury-dec-elps_annex_final.txt", "  The Comparator Policy Value is determined as the lower of two calculations"], ["2014-treasury-dec-FRAB_121_09__code_of_practice_on_local_authority_accounting.txt", "  Page 5 of 6  FRAB 121 09 19 June 2014  CIPFALASAAC June 2014  Page 6 of 6  "], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_print.txt", " He has recently left the board of NEST  the National Employment Savings Trust - and joined True Potential LLP, a substantial wealth management and advisory services business"], ["2014-treasury-dec-10460-001_National_Loans_Fund_Account.for_web.txt", " These investments are revalued to market value quarterly"], ["2014-treasury-dec-39796_Cm_8847_Accessible.txt", "1  The Government agrees with the Committee\u2019s recommendation"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", "  The change in the net short-term cash position for 2014-15 and the level of the net short-term cash position at the end of the financial year  reflects changes to the public finance forecasts and any changes to financing from NSI and Treasury bills"], ["2014-treasury-dec-supplementary_estimates_and_new_estimates_2013_14_120214_correction.txt", "  Income arising from  This Estimate provides provision for accrued pension liabilities arising from the Parliamentary Contributory Pension Fund"], ["2014-treasury-dec-Partnerships_Salaried_member_rules.txt", " Example 6 The following example looks at the case of someone on gardening leave"], ["2014-treasury-dec-Public_Spending_Statistics_July_2014_consolidated_revised.txt", "19 Note that the impact of public corporations on departmental budgets differs from their impact on TME"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", " It expects average earnings to grow faster than inflation throughout the forecast period"], ["2014-treasury-dec-PU1616_OTS_employee_benefits_final_report.txt", "  How should Class 1 be applied to benefits where the employee does not receive enough cash to pay the tax owing 7"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_web.txt", " As part of this, we developed an outcomes survey to track the actions people take after coming to the service"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " 5 Two or more contraventions may be treated by the Commissioners as a single contravention for the purposes of assessing a penalty under this Schedule"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " 3 After subsection 3 insert 3A  Qualifying fines are a mixture of a fines that consist of such qualifying material as is prescribed by order, and b fines that consist of material that is not qualifying material, that satisfies all the requirements prescribed in an order"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", " Where a component is replaced or restored, the carrying amount of the old component is derecognised and the new component added"], ["2014-treasury-dec-scotland_analysis_fiscal_policy_and_sustainability_print.txt", "49 The tax increases or spending cuts would also need to be deeper if Scotland wished or was compelled to run a more prudent fiscal policy than the UK to account for its increased exposure to volatile oil revenues and a larger banking sector than the UK, relative to the size of its economy"], ["2014-treasury-dec-government_financial_reporting_manual_201314.txt", " 23 Entities within the departmental boundary"], ["2014-treasury-dec-PU1624_final__web_.txt", " For example, if a department sells a building at below OMV in return for reduced future rents, there is in substance a loan from the department to the company"], ["2014-treasury-dec-FRAB_121_08_2015-16_FReM.txt", "1 Property, plant and equipment  The proposed changes are set out in the IFRS 13 Exposure Draft"], ["2014-treasury-dec-36048_Cm_8774.txt", "  25  Annex C 2 Accuracy of cash forecasting  April to October 2013 YTD  variance  Cumulative Ranking  Average  YTD  Energy DECC  0"], ["2014-treasury-dec-Partnerships_Mixed_membership_partnerships__Alternative_investment_fund_managers__Transfer_of_assets___income_Streams_through_partnerships.txt", " O is a member of the ON LLP"], ["2014-treasury-dec-FRAB__119__09_-_Draft_Code_of_Practice_on_Local_Authority_Accounting_2014-15_with_Annexes.txt", "65  Group Accounts2 are the financial statements of a group in which the assets, liabilities, reserves, income, expenses and cash flows of the parent reporting authority and its subsidiaries plus the investments in associates and interests in joint ventures are presented as those of a single economic entity"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", " This involves the gross value of the loans issued being discounted to net present value using the effective interest rate"], ["2014-treasury-dec-Social_investment_tax_relief__SITR__draft_guidance.txt", " The SITR relief available is 30,000 100,000 at 30"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " Subsection 6 requires that a notification should be made in writing and within 3 months from the end of the accounting period to which it relates"], ["2014-treasury-dec-Greater_Manchester_Agreement_i.txt", " GMCA will be consulted by DfT on all station proposals affected by franchising and will have the opportunity to bring forward alternative proposals"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", "  26  In CTA 2010, in section 1065 exception for benefits treated as employment income etc, in the first column of the table, for the words from in section 216 to lower-paid employment substitute in section 290C of that Act provisions of benefits code not applicable to lower-paid ministers of religion"], ["2014-treasury-dec-off-payroll_review.txt", " 47 individuals were involved in total, in the following posts o 3 chief executives o 4 non-executive directors o 15 other executive board members o 25 senior officials with significant financial responsibility"], ["2014-treasury-dec-OLD_complete_v3.txt", " Section 36 of ITA provides the income tax personal allowance for those born after 5 April 1938 but before 6 April 1948"], ["2014-treasury-dec-Wales_Bill_-_Impact_Assessment_-_Report_Stage_-_Welsh_Language_Version_10_6_14_pdf.txt", " Ynghyd \u2019r cap cyffredinol, mae\u2019r terfyn blynyddol hwn yn sicrhau bod y Llywodraeth yn cadw ei rheolaeth dros gyfanswm benthyca\u2019r sector cyhoeddus ar draws y DU"], ["2014-treasury-dec-PESA_2014_-_print.txt", " This adjustment removes tax credits that are treated as negative taxation in the National Accounts"], ["2014-treasury-dec-10460-001_National_Loans_Fund_Account.for_web.txt", " The table includes contractual coupon payments for the period to maturity based on coupon rates and, in the case of index-linked gilts, the Retail Prices Index at 31 March 2014"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", "  The first sale In December 2013, the National Audit Office reported1 to Parliament on the conduct of the first sale"], ["2014-treasury-dec-Port_of_Sunderland_ECA.txt", "893 Door  B  RG  FFL 4"], ["2014-treasury-dec-141010_Consultation_on_how_LWP_should_be_funded_in_15-16.txt", " It followed several 4  httpswww"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " Subsection 6A4 provides a minimum level for the restricted quantities to be set by HMRC based on the average daily clearance by the business concerned over the year ending two months before the start of the restricted period"], ["2014-treasury-dec-FRAB_121_minutes.txt", " The Chairman noted that this was a good summary and that the IASB do have a lot of work to do on the measurement of equity and liabilities"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", " It is clear the department is now far more comfortable with calling on non-executives\u2019 time and experience to help achieve its results"], ["2014-treasury-dec-PU1643_Charter_budget_responsibility_update_print.txt", " The purpose of the Charter is to improve the transparency of the Government\u2019s fiscal policy framework"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", " Details of the obligations under finance leases are disclosed in Note 29"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_web.txt", "5  Cash flows from investing activities Interest received on bank deposits Corporation taxes paid Payments to acquire intangible non-current assets  10  76"], ["2014-treasury-dec-government_financial_reporting_manual_201314.txt", " Preparers should discuss any doubt they have about the appropriate format of their financial statements with the relevant authority"], ["2014-treasury-dec-main_supply_estimates_2014_2015_web.txt", "uk Print ISBN Web ISBN PU1637  978-1-4741-0245-2 978-1-4741-0246-9  Printed in the UK by the Williams Lea Group on behalf of the Controller of Her Majesty\u2019s Stationery Office ID 2640078  0414  Printed on paper containing 75 recycled fibre content minimum"], ["2014-treasury-dec-44369_Cm_8958_accessible.txt", " For example, the HS2 project has built on lessons from the Crossrail project in the design of its governance framework and approach to seeking independent assurance from a Project Representative function"], ["2014-treasury-dec-Russia.txt", "a 1 AIRAPETYAN, Larisa 2 AIRAPETYAN, Larysa 3 AYRAPETYAN, Larisa, Leonidovna 4 AYRAPETYAN, Larysa 5 HAYRAPETYAN, Larisa, Leonidovna 6 HAYRAPETYAN, Larysa Address Ukraine"], ["2014-treasury-dec-PU1624_final__web_.txt", "  Public Corporations  Subsidies paid to Public Corporations"], ["2014-treasury-dec-PU1616_OTS_employee_benefits_final_report.txt", "4 This new framework would be supported with clear HMRC guidance, including detailed information on how employers could payroll specific benefits"], ["2014-treasury-dec-PESA_2014_-_print.txt", " book value plus profit or loss, are split between fixed and intangible asset classes, and exclude receipts from sales of financial assets, which are not included within expenditure on services"], ["2014-treasury-dec-government_financial_reporting_manual_201314.txt", " The recorded amounts of net assets should be brought into the financial statements of the transferee from the date of transfer"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_web.txt", " The app is expected to launch for Android and iOS in the autumn"], ["2014-treasury-dec-government_financial_reporting_manual_201314.txt", " In other respects, IAS 1 is adopted in full"], ["2014-treasury-dec-OLD_complete_v3.txt", " In addition a rule will be introduced preventing claims to the ECA being made if another form of State aid has or will be received, to bring the relief into line with other State aids"], ["2014-treasury-dec-main_supply_estimates_2014_2015_web.txt", "  355  2,000 Unquantifiable  Ministry of Defence  Main Estimates, 2014-15  Part III Note L - International Subscriptions Section in Part II Subhead Detail F-DEL F-DEL F-DEL F-DEL  Body  NATO Military Budgets UK Contribution to the Comprehensive Test Ban Treaty verification scheme NATO Maintenance and Supply Agency NAMSA Western European Union Centre  356  '000  114,911 5,707 1,000 1,591  Armed Forces Pension and Compensation Schemes  Main Estimates, 2014-15  Armed Forces Pension and Compensation Schemes Introduction  1"], ["2014-treasury-dec-BRRD_impact_assessment_revised.txt", " The BRRD outlines a framework to ensure the recovery and resolvability of credit institutions and investment firms across the EU"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", "21  x  wine or made-wine of a strength exceeding 4 per cent but not exceeding 5"], ["2014-treasury-dec-main_supply_estimates_2014_2015_print.txt", " This Estimate provides for expenditure for the Office of Qualifications and Examinations Regulation Ofqual on administration and programme costs, capital expenditure and associated non-cash items"], ["2014-treasury-dec-BRRD_impact_assessment_revised.txt", " These liabilities must be able to absorb losses on resolution"], ["2014-treasury-dec-UK_Sovereign_Sukuk_PLC_Offering_Circular.txt", " Therefore, the CBB assumes no responsibility for the accuracy and completeness of the statements and information contained in this Offering Circular and expressly disclaims any liability whatsoever for any loss howsoever arising from reliance upon the whole or any part of the content of this Offering Circular"], ["2014-treasury-dec-DISCLOSURE_OF_TAX_AVOIDANCE_SCHEMES.txt", " A Tax Information and Impact Note covering these Regulations was published on 10 December 2014 and can be found at  httpswww"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", "17 At European level, the government is also pursuing measures that will enable it to impose higher capital requirements on large ring-fenced banks in line with ICB recommendations, through powers in the Capital Requirements Directive CRD IV and Capital Requirements Regulation CRR"], ["2014-treasury-dec-MCD_draft_regulations.txt", " Section 127 was amended by Schedule 4 to the Consumer Credit Act 2006 c"], ["2014-treasury-dec-FRAB__119__Minutes.txt", " The first related to the determinant of different valuation bases in the public sector, the second how to categorise assets between those bases"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " New section 24A3 provides that PAYE will not apply to income taxed on the arising basis under new sections 231A, 41C4A, 41H5 and 554Z91A"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_web.txt", "  Remuneration Strategy The Remuneration Committee is responsible for ensuring the Money Advice Service has a comprehensive effective and value for money total reward strategy and framework that enables the organisation to attract, retain and motivate a high-calibre workforce to deliver the organisation\u2019s objectives"], ["2014-treasury-dec-36048_Cm_8774.txt", " RLP reporting has been cautious"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", " Income tax calculations assume no other allowances or deductions"], ["2014-treasury-dec-PESA_2014_-_print.txt", "3 Data entered onto OSCAR by departments and devolved administrations cover   their own expenditure    the expenditure of agencies, Non-Departmental Public Bodies NDPBs and other Arms Length Bodies ALBs    support for local government and public corporations and    capital expenditure of the public corporations that they sponsor"], ["2014-treasury-dec-FSCS_annual_report_2014_web.txt", "  Case study Lifemark SA  Update on Lifemark SA recoveries  Since Keydata\u2019s failure in 2008, FSCS has invested significant time and resources in pursuing recoveries from Lifemark"], ["2014-treasury-dec-OLD_complete_v3.txt", " Where a company makes a return asserting a tax advantage from chosen arrangements, and then surrenders all or part of that advantage as group relief, the legislation will allow HMRC to issue an APN to the effect that the asserted advantage may not be surrendered while the dispute is in progress"], ["2014-treasury-dec-FRAB__120__07_-_Annex_C_-_FT_ARM_14-15.txt", " NHS foundation trusts should be aware of the following information in relation to the NHS pension scheme when they are drafting the above disclosures   information on the basis of the scheme, valuations of the scheme and the scheme provisions is available here    scheme valuations are available here and    information about contributions is available here"], ["2014-treasury-dec-36048_Cm_8774.txt", " The Committee published its report on 7 November 2013"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", "6 billion as at 31 March 2014 2012-13 2"], ["2014-treasury-dec-44695_Accessible.txt", " The government\u2019s goal is to build a stronger economy in a fairer society that provides opportunity for all"], ["2014-treasury-dec-FRAB__119__09_-_Draft_Code_of_Practice_on_Local_Authority_Accounting_2014-15_with_Annexes.txt", " The FReM adapts the recognition of impairment losses in IAS 36 Impairment of Assets such that impairment losses that arise from a clear consumption of economic benefit are always taken to the Statement of Comprehensive Net Expenditure, irrespective of whether there is an accumulated revaluation surplus for the asset"], ["2014-treasury-dec-OOTLAR_19_March_2014__1_.txt", "  Detailed proposal Operative date The extension to the 15 per cent rate of SDLT will take effect for transactions where the effective date normally the date of completion is on or after 20 March 2014"], ["2014-treasury-dec-Notice_Russia_190121.txt", " Additional information appears in italics and is underlined"], ["2014-treasury-dec-2902216_ScotlandAnalysis_Conclusion_acc2.txt", " HM Treasury estimates that as part of the UK, mortgage interest costs are up to 1,700 lower on the first year of repayments alone for a 75 per cent loan-to-value mortgage on the average Scottish house"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " 2 Where the liability to tax which would have been shown in the return is a liability to income tax, the applicable condition is satisfied if the income on or by reference to which the tax is charged, or any part of the income a is received in a territory outside the UK, or b is transferred before the relevant date to a territory outside the UK"], ["2014-treasury-dec-Trial_of_the_Pyx_Verdict_2014.txt", "  J  We assayed all the Britannia, ten pounds five ounce coins and twenty pounds coins, not weighing less in all than five hundred grams, comparing them with the standard trial plate of silver, and found that the metal of the coins was on the whole within the permitted variation from the standard composition, the variation being point eight above 0"], ["2014-treasury-dec-10459.Consolidated_Fund.for_web.txt", " Sums due to the Consolidated Fund  Notes  Balance at 1 April Coins issued Cash received by Consolidated Fund Coins redeemed Cash paid by Consolidated Fund Balance at 31 March 10  3 6a  2013-14  2012-13  m  m  10 245 245 65 62 7  3 219 216 20 24 10  Investments  10a European Investment Bank Section 2 paragraph 3 of the European Communities Act 1972 provides for payments in respect of the capital or reserves of the European Investment Bank the EIB\u2019, or in respect of loans to the European Investment Bank, to be made from the CF"], ["2014-treasury-dec-PESA_2014_-_print.txt", " Public order and safety 3"], ["2014-treasury-dec-budget_2014_data_sources.txt", " PSND is projected for each of the two scenarios by assuming constant PSNB of 1"], ["2014-treasury-dec-FRAB__119__08_-_Annex_G4_-_MAGENTA_PENSION_SCHEME_2013-14.txt", " Nevertheless, the scheme statements reflect transactions relating to a now-discontinued arrangement whereby part of the liability to former employees was met from central funding and was not wholly recharged to employers"], ["2014-treasury-dec-OLD_complete_v3.txt", " A statutory definition of a trivial BiK will provide certainty to employers as to the treatment of such BiKs, and therefore allow employers to identify them in real-time, avoiding the need to contact HMRC or report such BiKs on P11D or PAYE Settlement Agreement PSA forms after the end of the tax year"], ["2014-treasury-dec-EEA_Accounts_2013-14_-_print.txt", " These are initially recorded at the cost of funds advanced and are then revalued using a discounted cash flow valuation technique"], ["2014-treasury-dec-FSCS_annual_report_2014_web.txt", " If FSCS did not exist, Linda said that she would not have done anything about her lost savings, as she would not have known where to start with reclaiming her money"], ["2014-treasury-dec-131010_Letter_and_annexes_from_HMT_to_Govt_Actuary_2.txt", " October 2013 Workforce, Pay and Pensions Team HM Treasury 1 Horse Guards Road London SW1A 2HQ  "], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_web.txt", "  21  22  The Money Advice Service Annual Review, Directors\u2019 Report and Financial Statements 201314  Improving the way we work We know that if we are to meet people\u2019s changing needs, we need to change with them"], ["2014-treasury-dec-Partnerships_Mixed_membership_partnerships__Alternative_investment_fund_managers__Transfer_of_assets___income_Streams_through_partnerships.txt", " X\u2019s entitlement to instruments is therefore to 275,000 units"], ["2014-treasury-dec-44369_Cm_8958_accessible.txt", " There are now 19 independent energy suppliers in the GB market, providing more competition and greater choice for consumers"], ["2014-treasury-dec-PESA_2014_-_print.txt", " Under RAB Stage II from 2003-04 most non-cash transactions were included in resource DEL"], ["2014-treasury-dec-EU_budget_statement.txt", " Payment expenditure on Heading 4 EU foreign policy and international development will  increase by 8"], ["2014-treasury-dec-main_supply_estimates_2014_2015_web.txt", "  Parliament does not normally approve the Main Estimates until around the middle of July, so the process begins with the Votes on Account to provide provision for the early months of the financial year"], ["2014-treasury-dec-Partnerships_Salaried_member_rules.txt", " Provided that the debt will then be that of the individual partner, this manner of obtaining the funding will not trigger the TAAR"], ["2014-treasury-dec-20140308_bailin_mandatory_compensation_CONSULTATION_DRAFT_FINAL__2_.txt", " 2 Case 1 is where the Bank has made a resolution instrument in accordance with section 12A2 of the Act"], ["2014-treasury-dec-39796_Cm_8847_Print_Ready.txt", " In 2013, the department introduced a new IT system which makes it much quicker and easier for charities to make a Gift Aid claim, whilst enhancing its capability to automatically identify fraudulent claims when they are made and therefore reject them at an early stage"], ["2014-treasury-dec-freedom_and_choice_in_pensions_web_210314.txt", " Everybody\u2019s circumstances are unique and it should not be for the State to dictate how someone should have to spend their savings"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", "  x  The parent enterprise must be beneficially entitled to at least 90 of the assets available for distribution to equity holders of the subsidiary  x  The parent enterprise must be beneficially entitled to at least 90 of any profits of the subsidiary which would be available for distribution to equity holders"], ["2014-treasury-dec-Cm_8869_Scotland_Analysis.txt", " Staying in the UK would keep future energy bills for Scottish households up to 189 a year lower"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_print.txt", "  Opinion on regularity In my opinion, in all material respects the expenditure and income recorded in the financial statements have been applied to the purposes intended by Parliament and the financial transactions recorded in the financial statements conform to the authorities which govern them"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", "  Goods for resale and finished goods This included medical supplies and vaccines held by health bodies and the Department of Health of 0"], ["2014-treasury-dec-FRAB__119__07_-_Public_sector_schools_working_group_Chair_s_update.txt", "  Identify who receives returns from those activities  19"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " As a result any un-netted derivative contract liabilities will be deemed to be short term"], ["2014-treasury-dec-Construction_Industry_Scheme.txt", "  This explanatory memorandum has been prepared by Her Majesty's Revenue and Customs HMRC on behalf of HM Treasury and is laid before the House of Commons by Command of Her Majesty"], ["2014-treasury-dec-FRAB__119__04_-_WGA_2011-12_key_facts_and_figures.txt", " It increased by 3 billion reflecting changes to the estimates of future decommissioning costs"], ["2014-treasury-dec-37630_Budget_2014_Web_Accessible.txt", "2 million low earners will have been taken out of income tax altogether   introduce the most fundamental reform to the way people access their pensions in almost a century by abolishing the effective requirement to buy an annuity, giving people much greater freedom over how they access their pension savings   support households to save through a package of measures for people at every stage of their lives, including introducing a New ISA NISA for cash and stocks and shares with a significantly raised annual limit of 15,000, abolishing the 10 savings tax rate and extending the 0 band to 5,000, and issuing new National Savings and Investments pensioner bonds   cut beer duty to take 1 penny off a pint, freeze duty on most cider, and abolish the aboveinflation duty escalator for wine to support community pubs and freeze duty on spirits to support the whisky industry   reduce bingo duty to 10 and raise duty on fixed odds betting terminals to 25  tackle tax avoidance by requiring users of disclosed tax avoidance schemes and schemes covered by the General Anti-Abuse Rule to pay the tax in dispute upfront   introduce further tax charges to discourage people from using corporate envelopes to invest in housing, and leaving it empty or under-used while not paying tax  The third section of Chapter 1 sets out further information on these and other announcements"], ["2014-treasury-dec-44695_Accessible.txt", " This excludes Network Rail\u2019s cash requirement, but includes financing of 6"], ["2014-treasury-dec-main_supply_estimates_2014_2015_web.txt", " In accordance with Managing Public Money requirements, the relationship between the Principal Accounting Officer and Additional Accounting Officers together with their respective responsibilities, is set out in writing"], ["2014-treasury-dec-Treasury_minutes_web.txt", " Those in senior programme leadership roles participate in the Major Projects Leadership Academy MPLA"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", "Further organisation-type specific information will be appended to this and other chapters of the manual where guidance CCG or NHS Trust specific"], ["2014-treasury-dec-Public_Spending_Statistics_July_2014_consolidated_revised.txt", " They are included in the budget presentation in chapter 2"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", "  3  There is not a same-day addition for the purposes of this Chapter if any of the following conditions is met a immediately after the transfer of value mentioned in subsection 1a all the property comprised in settlement A was held for charitable purposes only without limit of time defined by a date or otherwise, b immediately after the transfer of value mentioned in subsection 1b all the property comprised in settlement B was so held, c either or each of settlements A and B is a protected settlement see section 62B, and d either or each of the transfer of value mentioned in subsection 1a, and the transfer of value mentioned in subsection 1b, results from the payment of a premium under a contract of life insurance the terms of which provide for premiums to be due at regular intervals of one year or less throughout the contract term"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", "2bn  Debt securities in issue 25"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", " A reconciliation is published by the OBR"], ["2014-treasury-dec-44369_Cm_8958_print_ready.txt", "2 The department has had an interim performance regime in place since June 2014, with financial penalties should Capita\u2019s performance fall below agreed levels"], ["2014-treasury-dec-PU1624_final__web_.txt", "3 ALBs resource consumption and capital expenditure score in the departments\u2019 resource and capital DEL in the same way as the department\u2019s own spending"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", " 50 IAS 39 Financial Instruments Recognition and Measurement "], ["2014-treasury-dec-44695_Accessible.txt", "71 At Autumn Statement 2013, the government increased the target for the sale of corporate and financial assets to 20 billion between 2014 and 2020"], ["2014-treasury-dec-PU1668_WGA_summary_report_revised_layout_4_page_spread_final.txt", " The government also provided a number of financial guarantees and indemnities giving rise to off-balance sheet contingent liabilities"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", " The government\u2019s objectives for fiscal policy are set out in the Charter for Budget Responsibility"], ["2014-treasury-dec-elps_main_doc_final.txt", "11 The Scheme may also be supported by a small amount of targeted media activity"], ["2014-treasury-dec-PU1624_final__web_.txt", " Scoring the separate elements to the transaction in this way ensures that the information required for the National Accounts is available and allows us to control spending in support of the fiscal framework"], ["2014-treasury-dec-PU1719_HMT_Science_.txt", " Great discoveries and improvements invariably involve the cooperation of many minds"], ["2014-treasury-dec-FRAB__120__07_-_Annex_C_-_FT_ARM_14-15.txt", " Additional line items are likely to be needed in the statement of comprehensive income, statement of cash flows and supporting notes to record charitable income"], ["2014-treasury-dec-FRAB__120__10_-_EPSAS.txt", " A FEE Public Sector Roundtable event was held in Brussels in January to discuss EPSAS governance"], ["2014-treasury-dec-AS2014_distributional_analysis_final.txt", "14 As at previous fiscal events the analysis has been updated to incorporate the latest round of Office for Budget Responsibility OBR economic assumptions"], ["2014-treasury-dec-Public_Spending_Statistics_July_2014_consolidated_revised.txt", " The departmental administration budget within resource DEL is a control total"], ["2014-treasury-dec-Partnerships_Mixed_membership_partnerships__Alternative_investment_fund_managers__Transfer_of_assets___income_Streams_through_partnerships.txt", " Assuming that the additional tax rate is 45, the total tax payable by the LLP will be 360,000, due on 31 January 2016"], ["2014-treasury-dec-Modernising_the_taxation_of_corporate_debt_and_derivative_contracts.txt", " Paragraph 2 makes changes to the overview in section 306 to reflect the amendments now being made"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", "  3  The 2010-11 baseline for calculating the TME growth rule excludes in year spending reductions announced at June Budget 2010 and departmental  underspends against 2010-11 plans"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " 2B Condition A is that the producer of the electricity makes no supply of it to another person, but causes it to be consumed in the United Kingdom"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " 2 For subsection 2 substitute 2  Subsection 2A applies where a any person whether or not a landlord or person entitled to rent has distrained upon the goods or effects of the company, or b Her Majesty\u2019s Revenue and Customs has been paid any amount from an account of the company under Part 1 of Schedule 1 to the Finance Act 2015 enforcement by deduction from accounts, in the period of 3 months ending with the date of the winding-up order"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", "5 billion 2011-12 26"], ["2014-treasury-dec-Russia.txt", " GenderMale Listed on 21032014 Last Updated 31122020 Group ID 12937"], ["2014-treasury-dec-Wales_Bill_Command_Paper_-_Welsh.txt", " Bydd y pwerau trethu newydd hyn hefyd yn darparu ffrwd refeniw annibynnol i gefnogi benthyca cyfalaf"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " Clause 209 sets out what happens when there is a late appeal against a final judicial ruling, so that the judicial ruling is no longer final"], ["2014-treasury-dec-OOTLAR_19_March_2014__1_.txt", "31 Charity donor benefits  The Government will review current rules which determine the treatment of benefits given to donors by charitable organisations"], ["2014-treasury-dec-PU1719_HMT_Science_.txt", "23 Students now also have access to better information to enable them to make informed choices about what and where to study"], ["2014-treasury-dec-06._2013-14_MAGENTA_PENSION_SCHEME.txt", " Annual compensation payments pre-funded by employers This analysis will only be required where there are or have been arrangements whereby employers could prefund some or all of their liabilities in respect of compensation payments and are showing amounts as liabilities on the Statement of Financial Position"], ["2014-treasury-dec-PESA_2014_-_print.txt", "  This framework is used in PESA for statistical analysis"], ["2014-treasury-dec-FRAB__120__Minutes_of_meeting.txt", " HM Treasury and CIPFA\u2019s final proposal is that IAS 16 is adapted such that IFRS 13 applies to assets which are not held for their service potential and to surplus assets which can be disposed of"], ["2014-treasury-dec-government_financial_reporting_manual_201314.txt", " Materiality should thus be judged from the viewpoint of both the entity and the related party"], ["2014-treasury-dec-Russia.txt", " POB Former German Democratic Republic Address Russia"], ["2014-treasury-dec-OLD_complete_v3.txt", " Following a consultation period the Government decided that  Individuals with funded Defined Benefit DB schemes will continue to be allowed to transfer their pots to DC schemes"], ["2014-treasury-dec-Carbon_price_floor_-_fossil_fuels_in_CHPs.txt", "  c d  2C Condition B is that the electricity is supplied within the meaning of Part 1 of the Electricity Act 1989 see section 64 of that Act by a person who is an exempt unlicensed electricity supplier"], ["2014-treasury-dec-London_Hong_Kong_RMB_Forum.txt", " The workshop will be attended by over 100 representatives from corporates and financial institutions"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", "1 Paragraph 24B of Schedule 6 to the Finance Act 2000 c"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", " Schemes are administered by central government departments, devolved administrations, other public entities such as local government entities or independent trustees"], ["2014-treasury-dec-PESA_2014_-_print.txt", " Total general public services 2"], ["2014-treasury-dec-Building_societies_bail-in_order_draft_5th_March_2014_consultation_draft.txt", " b Section 17 was amended by the Financial Services Banking Reform Act 2013, Schedule 2"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " Conditions A, B and C are detailed in new sections 863B, 863C and 863D respectively"], ["2014-treasury-dec-supplementary_estimates_and_new_estimates_2013_14_120214_correction.txt", " Increase in Wales Office section A ringfenced non cash depreciation due to increase in asset base offset by reduction in Wales Office section A notional costs  30,000  -30,000  v"], ["2014-treasury-dec-main_supply_estimates_2014_2015_print.txt", " The following individuals are responsible for the expenditure within this Estimate Accounting Officer  David Green  David Green has personal responsibility for the proper presentation of the department's resource accounts and their transmission to the Comptroller  Auditor General, and is also responsible for the use of public money and stewardship of assets"], ["2014-treasury-dec-PESA_2014_-_print.txt", "1 Police services of which immigration and citizenship of which other police services 3"], ["2014-treasury-dec-DAO_GEN_04-14_Accounts_Direction_2014-15_18_December_2015.txt", " The Trust Statement shall include         a Foreword by the Principal Accounting Officer a Statement of the Principal Accounting Officer\u2019s Responsibilities a Governance Statement a Statement of Revenue, Other Income and Expenditure a Statement of Financial Position a Cash Flow Statement and such notes as may be necessary to present a true and fair view"], ["2014-treasury-dec-EU_finances_2014_final.txt", "4 Throughout negotiations the UK consistently called for budgetary restraint at EU level and voted against the adopted Budget"], ["2014-treasury-dec-Partnerships_Salaried_member_rules.txt", " Although the profit share units are allocated partly on the basis of personal performance, all that is happening is that the proportion of the profits going to each member is being set"], ["2014-treasury-dec-Final_IA_-_ring-fencing_and_depositor_preference.txt", " Setting the framework for the imposition of debt requirements by the regulator on banks"], ["2014-treasury-dec-Public_Spending_Statistics_July_2014_consolidated_revised.txt", " Housing and community amenities 7"], ["2014-treasury-dec-IAS_37_and_Grantor_Accounting_Application_Guidance.txt", "41  An estimate being materially uncertain may not preclude it from being a reliable estimate"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", "  5  10  In section 354 exclusion of debits for impaired or released connected companies debts, after subsection 2 insert 2A  33  If as a result of section 352 the debits brought into account by a company in respect of a loan relationship are reduced, no credit is to be brought into account for the purposes of this Part to the extent that it represents the reversal of so much of the loss as was not brought into account as a debit"], ["2014-treasury-dec-EU_budget_statement.txt", " This has been the first annual budget negotiation under the new Multiannual Financial Framework MFF deal secured by the Prime Minister in February 2013, which delivered an unprecedented real terms cut to the EU budget framework"], ["2014-treasury-dec-44695_Autumn_Statement__Print_ready_.txt", "35 Barking Riverside  The government will agree a principal heads of terms agreement for a loan of 55 million to support the extension of the London Overground to Barking Riverside, to unlock the delivery of 11,000 homes"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", " The volume of data that could not be removed fell by 5 billion to 9"], ["2014-treasury-dec-Partnerships_Salaried_member_rules.txt", " T therefore satisfies Condition B"], ["2014-treasury-dec-PU1719_HMT_Science_.txt", " The ability of our industrial sectors and businesses to respond to change and technological development with swiftness and agility depends on these skills"], ["2014-treasury-dec-government_financial_reporting_manual_201314.txt", "13 The supporting notes for Northern Ireland departments are based on similar principles excepting that Note 2 is limited to resource expenditure  accruing resources ie net resource outturn only excluding any analysis of capital expenditure, Notes 3 and 5 may include more non-Supply items and amounts payable to the Consolidated Fund relating to excess accruing resources, and a Note 6 may be required reconciling income recorded within the Statement of Comprehensive Net Expenditure to operating income payable to the Consolidated Fund"], ["2014-treasury-dec-44695_Autumn_Statement__Print_ready_.txt", " This will enable a further auction of mobile broadband spectrum to support the growth in demand for next generation mobile services, through the rollout of 4G and preparation for 5G services"], ["2014-treasury-dec-10459.Consolidated_Fund.for_web.txt", " The Treasury has a custodian role with the CF, which is outside the scope of IAS 24"], ["2014-treasury-dec-government_financial_reporting_manual_201314.txt", " 5 Schemes acting as an agent "], ["2014-treasury-dec-oil_and_gas_fiscal_review_call_for_evidence.txt", "26 The Consultation Principles are available here httpswww"], ["2014-treasury-dec-Wales_Bill_-_Impact_Assessment_-_Report_Stage_-_Final_10_6_14_pdf.txt", " The existing 500m current borrowing limit set out in section 122 of the Government of Wales Act 2006 will apply to such borrowing"], ["2014-treasury-dec-Pension_Liberation_Policy_Pack__v2_0.txt", " The Pensions Regulator or the court has the power to make orders of restitution in the form of payments to a registered pension scheme"], ["2014-treasury-dec-FRAB__120__07_-_Annex_C_-_FT_ARM_14-15.txt", " A narrative description should be provided, together with summary information in accordance with the table below comparative information should be included in brackets"], ["2014-treasury-dec-supplementary_estimates_and_new_estimates_2013_14_120214_correction.txt", " The following individuals are responsible for the expenditure within this Estimate Accounting Officer  Dame Julie Mellor  Dame Julie Mellor has personal responsibility for the proper presentation of the department's resource accounts and their transmission to the Comptroller  Auditor General, and is also responsible for the use of public money and stewardship of assets"], ["2014-treasury-dec-PU1719_HMT_Science_.txt", " Huge numbers of people are participating as research subjects in population studies such as the longitudinal cohorts for which the UK is famous  like the UK Biobank, which has half a million participants"], ["2014-treasury-dec-FSCS_annual_report_2014_print.txt", "  Philip Wallace, Deputy Chairman and Senior Independent Director  re-appointed 1 June 2012 for a three-year term Philip was a chartered accountant at KPMG from 1971 to 2005, finishing as a Vice- Chairman and Chairman of the Audit Committee"], ["2014-treasury-dec-scotland_analysis_fiscal_policy_and_sustainability_print.txt", "22 At the same time, further fiscal powers are being devolved to the Scottish Parliament"], ["2014-treasury-dec-Diverted_Profits_Tax.txt", "  7  For the purposes of this section a section 1572 of TIOPA 2010 direct participation applies, and b sections 158 to 163 of that Act indirect participation in management, control or capital of a person apply as if in those sections i references to section 1482 of that Act included references to subsection 4 of this section,  5  Consultation draft  ii iii iv  6  references to paragraph a or b of section 1482 of that Act included respectively references to paragraph a or b of subsection 4 of this section, references to section 1483 of that Act included references to subsection 5 of this section, and references to paragraph a or b of section 1483 of that Act included respectively references to paragraph a or b of subsection 5 of this section"], ["2014-treasury-dec-supplementary_estimates_and_new_estimates_2013_14_120214_correction.txt", "  456  Department of Energy and Climate Change  Supplementary Estimates, 2013-14  Department of Energy and Climate Change Introduction This Supplementary Estimate is required for the following purposes  Changes in budgets, non-budget voted provision and cash    Increases  i"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", "  7  HMRC Gross Case 1 trading profits"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " 169U Eligibility conditions for deferred entrepreneurs\u2019 relief 1  Section 169V applies if, ignoring the operation of section 169V2b, each of the following conditions is met"], ["2014-treasury-dec-MCD_draft_regulations.txt", " Exclusion for trustees, nominees and personal representatives 30"], ["2014-treasury-dec-FRAB__119__05_-_EPSAS_governance_consultation_paper.txt", " Legal status  Task forces are created on an ad hoc basis by the European Commission"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " changes the dates by which trustees must deliver an Inheritance Tax IHT account and pay tax due for charges arising under Chapter 3 of Part 3 of IHTA"], ["2014-treasury-dec-OOTLAR_19_March_2014__1_.txt", "  A106  Summary of impacts Exchequer impact m  2014-15 2015-16 2016-17 2017-18 2018-19 -5 -85 -235 -400 -575 These figures are set out in Table 2"], ["2014-treasury-dec-44695_Autumn_Statement__Print_ready_.txt", "136 Simplification of the administration of employee benefits and expenses  As announced at Budget 2014 the government will simplify the administration of employee benefits and expenses"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", "14 Non Executives meet with the Permanent Secretary in a closed session to consider senior succession planning within the department and review the systems in place to identify and develop leadership potential"], ["2014-treasury-dec-Wales_Bill_-_Explanatory_Notes_-_Report_Stage_-_Final_10-6-14.txt", " The exception to this is clause 10 which relates directly to Scotland but is consequential to the changes in relation to Wales"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_web.txt", "8  Strategy  Innovation  23"], ["2014-treasury-dec-supplementary_estimates_and_new_estimates_2013_14_120214_correction.txt", "  Supply Estimates are the means by which the Government seeks authority from Parliament for its own spending each year"], ["2014-treasury-dec-45502_Cm_8988_Accessible.txt", "52  Transport DFT  12  2"], ["2014-treasury-dec-FRAB_121_minutes.txt", " The Chairman also asked for an update from other Relevant Authorities on their manuals"], ["2014-treasury-dec-39796_Cm_8847_Print_Ready.txt", " Recommendation HMRC should work with the charity sector to gather better evidence of the impact of the reliefs on donor behaviour"], ["2014-treasury-dec-scotland_analysis_fiscal_policy_and_sustainability_print.txt", "2,3 The Scottish Government has also suggested a per capita division might be the most reasonable approach If we focus solely on the assets and liabilities of the UK state, a per capita distribution arrangement would strike me as a fair and reasonable approach"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", "  4  2  In a full tax year, P meets that test with respect to the dwelling-house if, during that year, P spends at least 90 days in the dwelling-house or in one or more other qualifying units"], ["2014-treasury-dec-150303_Amending_Directions_-_HMT_to_GA_-_March_2015_Redacted.txt", " Additional amendments are now required to complete the valuations for some schemes run by the Devolved Administrations"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", " Treasury has, however, agreed a departure from the FReM in accounting for the transfer of assets, liabilities and functions in respect of the closure of SHAs PCTs and certain Special Health Authorities SpHA on 1 April 2013"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", "  130\u2003\u2003 Annual report and accounts 2013-14  6"], ["2014-treasury-dec-IFRS_9_Financial_Instruments_-_public_sector_application_guidance__Decem....txt", " the difference between those items and the total change in fair value being recognised in OCI"], ["2014-treasury-dec-Public_Spending_Statistics_methodology.txt", "ukgovernmentpublicationspublic-sector-finances-bulletin OSCAR raw data release HMT, annual httpswww"], ["2014-treasury-dec-IFRS_16_Leases_-_Supplementary_budgeting_guidance_December_2020_for_publication.txt", " An on-balance sheet lease has three impacts on resource and capital i capital expenditure at lease commencement, for the asset recognised on-balance sheet ii ringfenced depreciation, due to depreciation on the leased asset over the life of the lease and iii non-ringfenced resource expenditure for the interest incurred over the life of the lease as annual cash payments on the lease now score as working capital movements"], ["2014-treasury-dec-Treasury_minutes_web.txt", " This will achieve some of the digital capabilities set out by the College of Policing"], ["2014-treasury-dec-DRAFT-_Exit_Payment_Note_on_Regs.txt", " However, an exit payment made by a Scottish NHS Trust will not become repayable upon new employment by an NHS Trust in Wales  unless separate regulations made by Scottish Ministers mandate this"], ["2014-treasury-dec-promoters_of_tax_avoidance_schemes_amendment_of_return_to_take_account_of_relevant_judicial_rulings_and_dotas.txt", " A monitored promoter will be subject to new information powers so HMRC obtains better information about their products and clients and can use that information to target its compliance work in combating avoidance"], ["2014-treasury-dec-Wales_Bill_-_Explanatory_Notes_-_Report_Stage_-_Welsh_Language_Version_10_6_14_pdf.txt", "  Mae is-adran 2 yn sicrhau na ellir codi\u2019r dreth ddatganoledig am waredu gwastraff y mae\u2019r dreth tirlenwi\u2019n gymwys iddo, a thrwy hynny mae\u2019n cysylltu cychwyn y  Mae\u2019r nodiadau hyn yn cyfeirio at Fil Cymru, fel y\u2019i cyflwynwyd yn Nh\u2019r Cyffredin ar 5 Mehefin 2014 Bil   dreth ddatganoledig  datgymhwyso treth tirlenwi yng Nghymru o dan gymal 18"], ["2014-treasury-dec-PESA_2014_-_print.txt", "4 Central government own expenditure on services by sub-function, 2009-10 to 2015-16  million National Statistics 2009-10 outturn  2010-11 outturn  2011-12 outturn  2012-13 outturn  2013-14 outturn  2014-15 plans  2015-16 plans  1"], ["2014-treasury-dec-promoters_of_tax_avoidance_schemes_amendment_of_return_to_take_account_of_relevant_judicial_rulings_and_dotas.txt", " 8 No new failure notice may be given in respect of the judicial ruling which is the subject of the appeal, unless the appeal has been abandoned or otherwise disposed of before it is determined by the court or tribunal to which it is addressed"], ["2014-treasury-dec-OOTLAR_19_March_2014__1_.txt", " If you have any questions on accelerated payments, please contact Brian New on 03000 536935 email brian"], ["2014-treasury-dec-freedom_and_choice_in_pensions_web_210314.txt", "  3 4  Based on a Single life, level, no guarantee' annuity of around 6"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", "4 Proportion of total GDP growth accounted for by household consumption in recoveries after GDP trough 150   of total GDP growth  125 100 75 50 25 0 -25 -50 -75 -100 -125 1  2  3  4  5  6  7  8 9 10 11 Quarters after trough  1981Q1  1985Q2  1991Q3  1995Q4  12  13  14  15  16  17  2009Q3  2013Q4  Source Office for National Statistics and HM Treasury"], ["2014-treasury-dec-main_supply_estimates_2014_2015_print.txt", "  625  Cabinet Office Civil Superannuation  Main Estimates, 2014-15  Part I  Voted  Departmental Expenditure Limit Resource Capital  Non-Voted  Total  -  -  -  Annually Managed Expenditure Resource Capital  9,021,000,000 -  -  9,021,000,000 -  Total Net Budget Resource Capital  9,021,000,000 -  -  9,021,000,000 -  Non-Budget Expenditure  -  Net cash requirement  2,286,000,000  Amounts required in the year ending 31 March 2015 for expenditure by Cabinet Office Civil Superannuation on Annually Managed Expenditure Expenditure arising from  the superannuation of civil servants pensions etc"], ["2014-treasury-dec-Wales_Bill_-_Impact_Assessment_-_Report_Stage_-_Welsh_Language_Version_10_6_14_pdf.txt", " Costau a buddion uniongyrchol i fusnes Nid yw\u2019r ffurflen bresennol ar gyfer treth tirlenwi a ddarperir i weithredwyr cofrestredig gan CThEM yn gofyn iddynt nodi lleoliad daearyddol eu gweithgarwch trethadwy"], ["2014-treasury-dec-DAO_GEN_04-14_Accounts_Direction_2014-15_18_December_2015.txt", " fines and penalties  DVLA  Page 25 of 29  ANNEX H  ACCOUNTS DIRECTION GIVEN BY HM TREASURY IN ACCORDANCE WITH SECTION 46a OF THE GOVERNMENT TRADING FUNDS ACT 1973"], ["2014-treasury-dec-FRAB__120__07_-_Annex_C_-_FT_ARM_14-15.txt", " Practitioners should note the following FReM interpretation, which is also adopted by this manual, in respect of identifying investment property"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", " The agency received over 2"], ["2014-treasury-dec-Disguised_fee_income.txt", "  5  In this Chapter  6  Consultation draft  arrangements includes any agreement, understanding, scheme, transaction or series of transactions whether or not legally enforceable collective investment scheme has the meaning given by section 235 of FISMA 2000 investment management services, in relation to a collective investment scheme, includes a seeking funds for the purposes of the scheme from participants or potential participants, b researching potential investments to be made for the purposes of the scheme, c acquiring, managing or disposing of property for the purposes of the scheme, and d acting for the purposes of the scheme with a view to assisting a body in which the scheme has made an investment to raise funds participant, in relation to a collective investment scheme, is construed in accordance with section 235 of FISMA 2000 sum includes any money or money\u2019s worth and arise is to be construed accordingly"], ["2014-treasury-dec-OLD_complete_v3.txt", "2 of Budget 2014 and have been certified by the Office for Budget Responsibility"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " New paragraph 303b ensures that when calculating Tier 1 capital equity and liabilities, the only determinations and discretions that can be taken into account are those that have been published in accordance with the requirements in the CRR"], ["2014-treasury-dec-39796_Cm_8847_Accessible.txt", " The department supports the EMA\u2019s proposed policy on publication and access to clinical trial data"], ["2014-treasury-dec-elps_annex_final.txt", " All policies with this feature are in one of the following Pension Business groups RA, IPP, TP, WU and GR"], ["2014-treasury-dec-cluster_area_allowance_consultation.txt", "  Scope and cluster determinations Proposed cluster area definition and components 4"], ["2014-treasury-dec-PU1624_final__web_.txt", " However, the Net Cash Requirement for Supply Expenditure is controlled through the Supply Estimates processes"], ["2014-treasury-dec-FRAB__120__06_-_NHS_Manual_for_Accounts_2014-15.txt", " The 2013-14 Manual was issued in October 2013, and it is intended to issue the full Manual with sector-specific Annexes in July 2014"], ["2014-treasury-dec-FSCS_annual_report_2014_web.txt", " The Board has charged its various committees with certain tasks, including making decisions on its behalf, giving guidance to the Executive and making recommendations to the Board on a range of subjects"], ["2014-treasury-dec-PU1638_policy_costings_bud_2014_with_correction_slip.txt", " The forecast takes into account previously announced duty changes, and trends such as reductions in smoking and switching to lower priced products"], ["2014-treasury-dec-Country_and_Regional_Analysis_November_2014_Combined.txt", " Recreation, culture and religion 8"], ["2014-treasury-dec-FRAB__119__08_-_Annex_H_-_2014-15_FReM.txt", " Entities should discuss such cases with the relevant authorities"], ["2014-treasury-dec-Ashwood_Business_Park_ECA.txt", "2m  43  1  DD  19  26  1  25  11  2  EL HFI HIG  22  55  37  11  15  1  44  53  OAD  35  A LE R  34  39  14  4  D GLEN  33  49  24  16  13  10  63  27  35 25  CP  9  5  17  14  46  42  50  12  2  The Demesne  43  13  22 33  35  1  73  D  23  14  El Sta 26  L OWFIE MEAD  LB  WOODLANDS ROAD  7  St Clements Court  7  Cycle Track  10  6  7  B 1334  eP Cyc l  B 13  ath  34  32"], ["2014-treasury-dec-Social_investment_tax_relief__SITR__draft_guidance.txt", " If the investment is made in a currency other than the euro, the amount of the investment should be converted into Euros at an appropriate spot rate of exchange for the date of the investment"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", " The rate decreased from 2"], ["2014-treasury-dec-FSCS_annual_report_2014_web.txt", " Claims Decisions Committee The Claims Decisions Committee meets on an ad hoc basis to consider marginal or unusual claims and difficult claims issues referred to it by the Executive"], ["2014-treasury-dec-supplementary_estimates_and_new_estimates_2013_14_120214_correction.txt", "10  7,465 66  3,634 -  48"], ["2014-treasury-dec-Public_Spending_Statistics_July_2014_consolidated_revised.txt", "78  396,262  1987-88  48"], ["2014-treasury-dec-45502_Cm_8988_Print.txt", " This strategy, combined with the Home Office digital strategy, is fully aligned with the Government\u2019s ICT and digital strategies"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", "  261  FINANCE BILL 2015  63"], ["2014-treasury-dec-STRENGTHENING_PENALTIES_FOR_OFFSHORE_NON_COMPLIANCE.txt", " If you have any questions about this measure, or comments on the draft legislation, please contact Amit Puri on 03000 526801 email Amit"], ["2014-treasury-dec-FRAB__120__07_-_Annex_C_-_FT_ARM_14-15.txt", " Prior year comparatives should be analysed on an equivalent basis"], ["2014-treasury-dec-FRAB_121_03_mid_year_reporting_annex_PSU_report.txt", " Departments generally made a good effort to present data graphically and in charts, with most reports including trend data from the past few years, along with financial information"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", "  RESOLUTION 87  FINANCE BILL 2014 CLAUSES 286  287  EXPLANATORY NOTE  CLAUSES 286  287 CONTROLLED FOREIGN COMPANIES QUALIFYING LOAN RELATIONSHIPS  SUMMARY 1"], ["2014-treasury-dec-Efficiency_and_reform_in_the_next_Parliament.txt", " This has resulted in some vastly better and more modern services, benefiting citizens who include some of the most vulnerable in our society"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", "5 billion in 2011-12"], ["2014-treasury-dec-Scotland_analysis__Fiscal_policy_and_sustainability.txt", "  Population growth  which varies according to the migration assumption used for each country from the ONS 2012 population projections and  3"], ["2014-treasury-dec-main_supply_estimates_2014_2015_print.txt", " It is also responsible for promoting efficiency and economy for those providing railway services and protecting the interests of railway service users"], ["2014-treasury-dec-ANNUAL_TAX_ON_ENVELOPED_DWELLINGS_RELIEF_DECLARATION_RETURNS.txt", " This clause takes forward proposals in response to that consultation"], ["2014-treasury-dec-44369_Cm_8958_accessible.txt", " First, the department requires energy companies to install smart meters that meet common technical specifications"], ["2014-treasury-dec-ANNUAL_TAX_ON_ENVELOPED_DWELLINGS_ANNUAL_CHARGEABLE_AMOUNT.txt", " From 1 April 2016 a further new band will come into effect for properties valued at more than 500,000 but not more than 1 million"], ["2014-treasury-dec-INHERITANCE_TAX_SIMPLIFYING_CHARGES_ON_TRUSTS_AND_NEW_RULES_TO_TARGET_AVOIDANCE_THROUGH_THE_USE_OF_MULTIPLE_TRUSTS.txt", " This will provide that trustees of affected properties will be subject to the same requirements as trustees and individuals subject to other IHT charges"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", " 44 Swedish National Debt Office, 2012"], ["2014-treasury-dec-FRAB__120__03_-_Annex_A__ITC_and_WG_Report.txt", " Decisions to alter a school with sixth form provision for all categories of school are decided by Welsh Ministers"], ["2014-treasury-dec-DAO_Treasury_Minutes_2014_Update.txt", "1  The Government agreed with the Committee\u2019s recommendation"], ["2014-treasury-dec-44695_Autumn_Statement__Print_ready_.txt", " The government will also lower the age at which an individual can make use of these rules from 60 to 55 from 6 April 2015"], ["2014-treasury-dec-Partnerships_Salaried_member_rules.txt", " HMRC would not consider that genuine and long-term restructuring that causes an individual to fail one or more of the conditions to be contrary to this policy aim"], ["2014-treasury-dec-FSCS_annual_report_2014_print.txt", " The figures set out in this note are calculated according to the requirements of the accounting standard IAS 19"], ["2014-treasury-dec-whole_of_government_accounts_2012-13.txt", " Qualification arising from limitation of audit scope due to lack of evidence supporting the completeness and valuation of schools\u2019 assets included in the Accounts Local authority maintained schools are required to be included in the Account"], ["2014-treasury-dec-39796_Cm_8847_Accessible.txt", " Departments and their arm\u2019s-length bodies must seek the Treasury\u2019s approval in advance of making a special severance payment"], ["2014-treasury-dec-elps_annex_final.txt", "  Actual bonus series and unit prices are applied for the Comparators using data for UK WPA business obtained from Prudential and Scottish Widows"], ["2014-treasury-dec-IFRS_9_Financial_Instruments_-_public_sector_application_guidance__Decem....txt", "16  IFRS 9 changes the classification of some financial assets, including eliminating two of the three eligibility criteria in IAS 39 for the fair value option for financial assets"], ["2014-treasury-dec-Public_Spending_Statistics_July_2014_consolidated_revised.txt", " Expenditure on services is an overall measure of public spending that is close to TME, and so broadly represents total current and capital expenditure as in the National Accounts"], ["2014-treasury-dec-FSCS_annual_report_2014_print.txt", " The results of the survey demonstrate that when we identify and target specific actions to address engagement issues they produce positive results"], ["2014-treasury-dec-10460-001_National_Loans_Fund_Account.for_web.txt", " The next two items reflect deficit funding from the DMA and the Issue Department of the Bank of England"], ["2014-treasury-dec-44369_Cm_8958_accessible.txt", "1  The Government agrees with the Committee\u2019s recommendation"], ["2014-treasury-dec-36048_Cm_8774.txt", "55  Health DH  18  7"], ["2014-treasury-dec-supplementary_estimates_and_new_estimates_2013_14_120214_correction.txt", "40  10,488 1,800  -212 47  -2"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", " The discount rate determined in accordance with IAS 19 by the scheme\u2019s actuary should be used"], ["2014-treasury-dec-Depositor_preference_SI_30-6-14.txt", " In the following provisions of the Act a reference to the creditors, general creditors or unsecured creditors of a company includes a reference to every shareholding member of the building society to whom a sum due from the society in relation to the member\u2019s shareholding is due in respect of a deposit a subsection 1 of section 143 general functions of liquidator in winding up by the court b subsection 3 of section 149 debts due from contributory to company c subsection 4 of section 168 supplementary powers England and Wales d subsection 2b of section 175 preferential debts general provision e subsection 1 of section 176ZA payment of expenses of winding up England and Walesc and f subsections 3b and 5a of section 176A share of assets for unsecured creditors d"], ["2014-treasury-dec-freedom_and_choice_in_pensions_web_210314.txt", " In March 2013 the Department of Health asked the major firms and trade associations in this field to undertake a review of how the market could develop"], ["2014-treasury-dec-Russia.txt", " Title Rear Admiral DOB 15071974"], ["2014-treasury-dec-44369_Cm_8958_print_ready.txt", "1  The Government agrees with the Committee\u2019s recommendation"], ["2014-treasury-dec-45502_Cm_8988_Accessible.txt", " Commercial accounts operated by the Serious Organised Crime Agency transferred from the Home Office to NCA"], ["2014-treasury-dec-44695_Autumn_Statement__Print_ready_.txt", " From April 2015 the government will provide a statutory exemption for trivial benefits in kind costing less than 50"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", " Such investments are accounted for at net asset value or historical cost"], ["2014-treasury-dec-39796_Cm_8847_Accessible.txt", "2 The Authority already monitors, and challenges where appropriate, the use made of NMP appointed executives and experts, and the terms on which they are employed"], ["2014-treasury-dec-Public_Spending_Statistics_July_2014_consolidated_revised.txt", " However, this was discontinued in England as of 31 March 2011"], ["2014-treasury-dec-45502_Cm_8988_Print.txt", " The Government is pleased that awareness and understanding of the complaints procedure has produced positive and steadily improving responses since the survey began"], ["2014-treasury-dec-44369_Cm_8958_print_ready.txt", " The Code will ensure that more data about how local authorities spend their money and deliver services is published"], ["2014-treasury-dec-PU1638_policy_costings_bud_2014_with_correction_slip.txt", " Unless otherwise stated, changes are assumed to take place in April each year and tax rates are assumed to be fixed"], ["2014-treasury-dec-45502_Cm_8988_Accessible.txt", " UK Asset Resolutions also holds 5"], ["2014-treasury-dec-Diverted_Profits_Tax.txt", " It requires a comparison of the financial benefit of the tax reduction with any other financial benefit referable to the transaction or transactions, for the first and second parties taken together"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " 2 Where in this Order a rate of duty or a rebate is described as a rate or rebate specified in a section of the Act, that rate or rebate is the rate or rebate specified or having statutory effect at the time when the aqua methanol became the subject of the charge to duty by virtue of section 6AG of the Act"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_web.txt", " Martyn, Money Adviser, Contact Centre  Helping people manage their money better  In print We also produce a wide range of leaflets and printed information which we distribute through our partners"], ["2014-treasury-dec-scotland_analysis_fiscal_policy_and_sustainability_print.txt", " That means that UK rates follow the OBR Budget 2014 forecast to 2018-19, and then are assumed to increase in a straight line to reach a steady level of 5 per cent from 2027-28"], ["2014-treasury-dec-PU1678_final__1_.txt", "27 Therefore, the Government proposes to extend the scope of the rule-making power to mixed-activity holding companies only where the subsidiary institutions are not held by an intermediate financial holding company"], ["2014-treasury-dec-PU1624_final__web_.txt", " Spending on these items should be recorded on a staged payment basis in line with IFRS"], ["2014-treasury-dec-FSCS_annual_report_2014_web.txt", " FSCS refinanced the agreement with HM Treasury with effect from 1 April 2012"], ["2014-treasury-dec-FRAB__120__07_-_Annex_C_-_FT_ARM_14-15.txt", "  Information on complaints handling"], ["2014-treasury-dec-OOTLAR_19_March_2014__1_.txt", " These changes will have effect from Royal Assent to Finance Bill 2014"], ["2014-treasury-dec-FRAB__119__08_-_Annex_H_-_2014-15_FReM.txt", "8  In applying section 393 of the Companies Act 2006, preparers of financial statements should be aware of the following interpretation for the public sector context any references to directors and company should be read to mean, respectively, the Accounting Officer or other person who is required to approve financial statements and the reporting entity or reportable activity"], ["2014-treasury-dec-140220_Letter_and_annexes_from_HMT_to_Govt_Actuary_3.txt", " Legal background As you know, Section 112 of the Public Service Pensions Act 2013 empowers HM Treasury to make Directions about how actuarial valuations of the public service pension schemes made under that Act, and relevant connected schemes, are to be carried out"], ["2014-treasury-dec-FRAB__119__08_-_Annex_H_-_2014-15_FReM.txt", " Departments need to establish whether any of the impairment loss is as a result of   Consumption of economic benefit or service potential, or    A change in market price"], ["2014-treasury-dec-Disguised_fee_income.txt", " Section 809EZA 2 explains where the trade is treated as being carried on"], ["2014-treasury-dec-UK_Sovereign_Sukuk_PLC_Offering_Circular.txt", " Potential investors are referred to the Terms and Conditions of the Certificates for a fuller description of certain cash flows and for an explanation of the meaning of certain capitalised terms used below"], ["2014-treasury-dec-OLD_complete_v3.txt", " The changes will take effect in respect of sums arising on or after 6 April 2015, whenever the fund was set up or the arrangements were entered into"], ["2014-treasury-dec-MCD_draft_regulations.txt", " 2 The costs of opening and maintaining a specific account, of using a means of payment for both transactions and drawdowns on that account and of other costs relating to payment transactions shall be included in the total cost of credit to the borrower whenever the opening or maintaining of an account is obligatory in order to obtain the credit or to obtain it on the terms and conditions marketed"], ["2014-treasury-dec-37630_Budget_2014_Web_Accessible.txt", "98 Welfare cap  Budget 2014 caps welfare spending in scope for the years 2015-16 to 2018-19 at the level of the OBR forecast"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", " For these schemes, liabilities are discounted using rates equivalent to the market yields at the SoFP date on high quality corporate bonds that are denominated in the currency in which the benefits will be paid, and that have terms to maturity approximating to the terms of the related pension liability"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " Subsection 1 of the clause provides that paragraph 26 of Schedule 6B does not apply where a lease is granted by a qualifying body for the purposes of the stamp duty land tax SDLT shared ownership provisions at Schedule 9 Finance Act 2003 and the transaction constitutes the sale\u2019 element of a sale and leaseback\u2019 arrangement in which the leaseback\u2019 element qualifies for relief under section 57A Finance Act 2003"], ["2014-treasury-dec-PU1738_print_CMYK.txt", " Details of recent developments in EU financial management and the fight against fraud affecting EU funds are also provided"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " Only winnings in the form of money can be taken into account when making duty calculations"], ["2014-treasury-dec-OLD_complete_v3.txt", " No impact on civil society organisations is anticipated"], ["2014-treasury-dec-Greater_Manchester_Agreement_i.txt", " For the first five years this will comprise 105 million of capital as set out in the existing earn back agreement and 7  45 million of resource"], ["2014-treasury-dec-SITRAccreditationGuidanceVersion2forpunlicationJan16V2.txt", " For more guidance regarding state aid de minimis regulations, please see HMRC\u2019s SITR website"], ["2014-treasury-dec-131010_Letter_and_annexes_from_HMT_to_Govt_Actuary_2.txt", "  Signed  Date  Name Name Two of the Lords Commissioners of Her Majesty\u2019s Treasury  18  SCHEDULE 1 CONNECTED SCHEMES Scheme under section 1 of the 2013 Act in respect of  Existing schemes  schemes which are  Civil servants  The Principal Civil Service Pension Scheme made on 19 November 1974, as amended  The judiciary  Pensions provided for holders of judicial office under 1"], ["2014-treasury-dec-PU1728_Banking_Act_report_April_to_Sept_2014.txt", " Period from 1 April 2014 to 30 September 2014 Department  Cash expenditure  m  New utilisation or issuance m  -  398  -  HM TreasuryBIS 2"], ["2014-treasury-dec-FSCS_annual_report_2014_print.txt", "indb 132  03072014 1436  Section 11 Directors\u2019 Report and Accounts for the year ended 31 March 2014 133  Reconciliation of equity as at 1 April 2012 date of transition to IFRS  Note  UK GAAP Remeasurements \u2019000 \u2019000  IFRS as at 1 April 2012 \u2019000  ASSETS Non-current assets Property, plant and equipment Other non-current financial assets  A,C,D  687    687  18,408,060  338,928  18,069,132  18,408,747  338,928  18,069,819  523,376  432,470  955,846  114,029    114,029  637,405  432,470  1,069,875  19,046,152  93,542  19,139,694  3,622  3,622    3,622  3,622    17,954,032    17,954,032  Current assets Trade and other receivables  A,C  Cash and cash equivalents Total assets EQUITY AND LIABILITIES Equity Reserves  D  Total equity Non-current liabilities Interest bearing loans and borrowings Other non-current financial liabilities  A    73,580  73,580  Provisions  E  508,844  3,844  505,000  Employee benefit liability  D  3,622  3,622  18,466,498  69,736  18,536,234        213,110  16,341  229,451  370,166    370,166    3,844  3,844  583,276  20,184  603,460  Total liabilities  19,049,774  89,920  19,139,694  Total equity and liabilities  19,046,152  93,542  19,139,694  Current liabilities Bank overdraft Trade and other payables  A  Loan interest payable Provisions  BW FSCS book"], ["2014-treasury-dec-FRAB__119__08_-_Annex_H_-_2014-15_FReM.txt", "4  The Statement of Parliamentary Supply for Northern Ireland departments is based on similar principles, excepting that the summary of resource outturn reports a comparison of outturn against the Supply Estimate voted in respect of each budget boundary showing gross resource expenditure, accruing resources income and net resource expenditure"], ["2014-treasury-dec-FRAB__120__02_-_IFRS_13_-_Appendix_B.txt", "  T For in use\u2019 non-specialised property assets fair value should be interpreted as market value for existing use"], ["2014-treasury-dec-PU1624_final__web_.txt", "  Policies that affect other departments\u2019 spending 1"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", " In this financial year senior management have held joint meetings with several of our key partners, for example HMRC and the Bank of England"], ["2014-treasury-dec-PU1678_final__1_.txt", " The liability may be excluded or partially excluded where any of the following conditions are met   It is not possible to bail-in that liability within a reasonable time notwithstanding the good faith efforts of the resolution authority    The exclusion is strictly necessary and is proportionate to achieve the continuity of critical functions and core business lines in a manner that maintains the ability of the institution under resolution to continue key operations, services and transactions    The exclusion is strictly necessary and proportionate to avoid giving rise to widespread contagion, in particular as regards eligible deposits held by natural persons and micro, small and medium sized enterprises, which would severely disrupt the functioning of financial markets, including of financial market infrastructures, in a manner that could cause a serious disturbance to the economy of a Member State or of the Union or    The application of the bail-in tool to those liabilities would cause a destruction in value such that the losses borne by other creditors would be higher than if those liabilities were excluded from bail-in"], ["2014-treasury-dec-government_financial_reporting_manual_201314.txt", " Where the auditor has no substantive comment to make, the report will generally be in the form of a single sentence appended to the audit opinion in the form I have no observations to make on these financial statements\u2019"], ["2014-treasury-dec-FSCS_annual_report_2014_web.txt", " Through these partnerships we are continuing to widen the focus of our equality and diversity agenda and ensure that we support the aspirations of all staff, irrespective of race, gender, disability, sexual orientation, religion or belief, age, marriage or civil partnership, maternity or gender reassignment"], ["2014-treasury-dec-Construction_Industry_Scheme.txt", " Amendment of the Income Tax Construction Industry Scheme Regulations 2005 S"], ["2014-treasury-dec-AS2014_policy_costings_final.txt", "  The tax base The tax base is the population of businesses targeted by HMRC\u2019s Large Business directorate"], ["2014-treasury-dec-Simplifying_link_company_requirements_for_consortium_claims.txt", " This measure seeks to remove that difference in treatment and simplify claims to group relief between a consortium and a group owning a share in that consortium by omitting the additional conditions where the link company is based in a jurisdiction other than the UK"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", "2 million in 2014-15 and 1"], ["2014-treasury-dec-Country_and_Regional_Analysis_November_2014_Combined.txt", " Total public order and safety 4"], ["2014-treasury-dec-FSCS_annual_report_2014_web.txt", " For FCA classes it is the amount of the relevant FCA retail pool"], ["2014-treasury-dec-Payment_systems_regulator_IA.txt", " LINK has 36 members, who again are all major UK financial institutions"], ["2014-treasury-dec-survivor-benefits-in-occupational-pension-schemes-annex-c.txt", " The costings in this report estimate the effects of equalising survivor benefits for the relevant past periods of accrual"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " Most residential properties are owned directly by individuals"], ["2014-treasury-dec-FRAB__119__08_-_Annex_I2_-_AGENCY_PINK_2014-15.txt", " Employers\u2019 contributions of 00,000 201W-1X 00,000 were paid to anone or more of a panel of  appointed stakeholder pension providers"], ["2014-treasury-dec-survivor-benefits-in-occupational-pension-schemes-annex-c.txt", "01  Step 3  100  300  400  0"], ["2014-treasury-dec-Diverted_Profits_Tax.txt", "  6  But a if the deduction for the expenses taken into account by C in computing its liability for corporation tax takes account of an adjustment required by Part 4 of TIOPA 2010 transfer pricing which is reflected in C\u2019s company tax return prior to the issue of the charging notice, and  13  Consultation draft  b as a result that deduction is less than it would otherwise have been, the reduction required by subsection 5a is reduced but not below nil to take account of that adjustment"], ["2014-treasury-dec-New_Clause_1.txt", "  a b 3  Subsection 1 does not apply, in the case of credits falling to be brought into account as a result of section 329 of CTA 2009 pre-loan relationship and abortive expenses in respect of a loan relationship that has not been entered into, so far as the relationship would have been one entered into for the purpose of borrowing money to be used or appropriated as mentioned in subsection 2"], ["2014-treasury-dec-36048_Cm_8774.txt", " Recommendation implemented"], ["2014-treasury-dec-44369_Cm_8958_accessible.txt", " Knowing when to intervene in maintaining an infrastructure asset brings value for money"], ["2014-treasury-dec-FRAB_121_02_simplifying_and_streamlining_annual_report_and_accounts.txt", " This will improve alignment between departmental accounts and WGA, which is already based on IFRS"], ["2014-treasury-dec-FSCS_annual_report_2014_print.txt", " attracted a high level of media Colours from FSCS palette coverage around the world"], ["2014-treasury-dec-FSCS_annual_report_2014_web.txt", "  FSCS Finance Team  finalists in the Business Finance Awards 2014 We are delighted that FSCS\u2019s Finance Team was declared a finalist in the prestigious Business Finance Awards 2014"], ["2014-treasury-dec-UK-China_policy_outcomes.txt", " The UK and China support negotiations for an EU-China investment agreement to lift pragmatic cooperation to a new level, in particular, to facilitate mutually beneficial access to each other\u2019s investment and services markets"], ["2014-treasury-dec-04._2013-14_AGENCY_PINK.txt", " Headings might include legal\u2019, nuclear decommissioning\u2019 etc Early departure costs  Other  Total  000  000  000  Early departure costs  Other  Total  000  000  000  Balance at 1 April 201X Provided in the year Provisions not required written back Provisions utilised in the year Unwinding of discount Balance at 31 March 201Y  Analysis of expected timing of discounted flows  Not later than one year Later than one year and not later than five years Later than five years Balance at 31 March 201Y  Agencies should include brief details of material provisions and an indication of the contents of the 'Other' column where used"], ["2014-treasury-dec-130731_Final_IA_-_SAR_for_PSSs_Signed.txt", " Transition Constant Price  Present Value  Low  Optional  Optional  Optional  High  Optional  Optional  Optional  NA  NA  NA  Best Estimate  Description and scale of key monetised benefits by main affected groups\u2019  The key benefit of this proposal is the reduced risk of disruption to payment and settlement services which could threaten financial stability"], ["2014-treasury-dec-draft_banking_reform_pensions_regulations_july_2014.txt", " 2 No ring-fenced body may, after its due date, be an employer in relation to a multi-employer scheme unless either condition A in paragraph 3 or condition B in paragraph 4 is satisfied"], ["2014-treasury-dec-PU1678_final__1_.txt", " A draft Order is set out alongside this consultation document"], ["2014-treasury-dec-EU_finances_2014_final.txt", "5 reduction compared to 2013"], ["2014-treasury-dec-140220_Letter_and_annexes_from_HMT_to_Govt_Actuary_3.txt", " Other methodology and assumptions 12"], ["2014-treasury-dec-FRAB_121_03_mid_year_reporting.txt", "  Delivery and All reports made some attempt to report delivery and performance performance updates updates against stated aims and objectives"], ["2014-treasury-dec-oil_and_gas_fiscal_review_call_for_evidence.txt", " There are around 100 such fields still producing in the UKCS, of which the majority around 60 have never been profitable enough to pay PRT"], ["2014-treasury-dec-main_supply_estimates_2014_2015_web.txt", "   Allocated in Vote on Account  Voted Total  Departmental Expenditure Limit Resource Capital Annually Managed Expenditure Resource Capital Non-Budget Expenditure Net cash requirement  268  Balance to complete or surrender  7,252,861,000 301,100,000  3,438,358,000 124,425,000  3,814,503,000 176,675,000  121,100,000 -  32,130,000 -  88,970,000 -  -  -  -  6,956,955,000  3,310,120,000  3,646,835,000  Ministry of Justice  Main Estimates, 2014-15  Part II Subhead detail '000 2014-15  2013-14  Plans  Provisions  Resources  Capital  Administration  Resources  Capital  Programme  Gross  Income  Net  Gross  Income  Net  Gross  Income  Net  Net  Net  1  2  3  4  5  6  7  8  9  10  11  Spending in Departmental Expenditure Limits DEL Voted expenditure 592,193  -21,718  570,475  8,023,339  -1,340,953  6,682,386  682,032  -218,923  463,109  3,517,102  -333,873  3,183,229  1,566,028  -727,657  838,371  -  36,665  -43,065  -6,400  -  14,000  247,000  -  247,000  -  1,171  13,039  -  13,039  330,100  -29,000  301,100  270,908  -29,000  241,908  31,000  -  31,000  -  -  -  3,430  -  3,430  4,000  -  4,000  -  -  -  8,002,092  276,400  948,276  217,914  3,435,626  31,100  1,097,463  -  -9,661  5,051  228,453  4,000  12,562  -  5,419  235  4,911  600  4,213  850  -  2,100  -  150  98,325  13,500  953,000  -  865,875  -  53,000  -  131,930  -  -  -  172,700  900  Of which  -  A Policy, Corporate Services and Associated Offices 298,974  -15,346  283,628  -  B National Offender Management Service 126,715  -3,717  122,998  -300  26,629  -  1,171 1,077  -  1,077  4,225  -  4,225  4,434  -  4,434  -  466  -  3,963  -  -  -  -  13,866  -  13,866  -  -  4,298  -  4,298  94,200  -  -  -  -790 -  -  889,000  -  889,000  -  741,000  -  741,000  -  -  55,700  -  55,700  -  115,400  850  -  850  1,800  -  1,800  -  -  50  -  50  16,000  -  16,000  -  -  -  -  -  -  -  9,458  115,400  -  -  -  -  -  -  -  P Children and Family Court Advisory and Support Service  -  -  Q CICA Agency -1,565  12,885  133,550  -17,435  116,115  -  -  -  -  1,730  -  1,730  -  -  -  -  Criminal Injuries Compensation Authority net -  -  -  O Legal Aid Agency - Central Funds  14,450  200  -  N Legal Aid Agency - Fund  Civil  9,458  -  -  M Legal Aid Agency - Fund  Criminal  -  200  -  L Legal Aid Agency - Administration  -  132  -  K Legal Services Board  -  -  -  J Office of Legal Complaints -  132  -  I Information Commissioners Office Net 3,963  -  -  H Judicial Appointments Commission Net 466  -  -  G Criminal Cases Review Commission Net  94,990  -  -  F Parole Board net  -  -  -  E Youth Justice Board Net 14,000  -  -  D Office of The Public Guardian -  -  -  C HM Courts and Tribunals Service 26,929  -  -  269  -  Ministry of Justice  Main Estimates, 2014-15  Part II Subhead detail  '000 2014-15 Plans  2013-14 Provisions  Resources  Capital  Administration  Resources  Capital  Programme  Gross  Income  Net  Gross  Income  Net  Gross  Income  Net  Net  Net  1  2  3  4  5  6  7  8  9  10  11  Non-voted expenditure -  -  -  141,000  -18,164  122,836  -  141,000  -  141,000  -  -  -  -  -  -  141,000  -  141,000  -  Of which  -  R Higher Judiciary Judicial Salaries -  -  -  S OLCLSB CFERS -  -  -  -  -  -  -18,164  -18,164  -  -  -  -  -  570,475  8,164,339  -1,359,117  6,805,222  330,100  -29,000  301,100  8,143,092  276,400  -  -  -  792,537  -  -  -  -  589,346  -  -  -  -  144,900  -  -  -  -  86,482  -  -  -  -  403  -  -  -  -  -  -  -  -  -  -8  -  -  -  -  -500  -  -  -  -  -27,223  -  Total Spending in DEL 592,193  -21,718  Spending in Annually Managed Expenditure AME Voted expenditure -  -  -  121,100  -  121,100  4,894  -  4,894  -  110,500  -  110,500  -  6,300  -  6,300  -79  -  -79  Of which  -  T Policy, Corporate Services and Associated Offices -  -  -  -  U National Offender Management HQ -  -  -  V HM Courts and Tribunals Service -  -  -  W Criminal Cases Review Commission Net -  -  -  -  X Judicial Appointments Commission Net -  -  -  -7  -  -7  -8  -  -8  -  Y Information Commissioners Office Net -  -  -  -  Z Legal Aid Agency - Administration -  -  -  -500  -  -500  -  -  -  Criminal Injuries Compensation Authority net -  -  -  -  -  Children and Family Court Advisory and Support Service -  -  -  -  -  -  -  -  -  -863  -  -  -  121,100  -  121,100  -  -  -  792,537  -  -21,718  570,475  8,285,439  -1,359,117  6,926,322  330,100  -29,000  301,100  8,935,629  276,400  570,475  8,144,439  -1,340,953  6,803,486  330,100  -29,000  301,100  8,794,629  276,400  -  141,000  -18,164  122,836  -  -  -  141,000  -  Total Spending in AME -  Total for Estimate 592,193  Of which Voted Expenditure 592,193  -21,718  Non Voted Expenditure -  -  270  Ministry of Justice  Main Estimates, 2014-15  Part II Resource to cash reconciliation '000 2014-15 Plans  Net Resource Requirement Net Capital Requirement Accruals to cash adjustments  2013-14 Provisions  2012-13 Outturn  7,496,797  8,935,629  8,505,449  301,100  276,400  280,899  -718,106  -1,264,050  -783,103  Of which Adjustments to remove non-cash items Depreciation  -586,019  -554,132  -481,661  -2,086,404  -2,861,672  -441,341  Departmental Unallocated Provision  -  -  -  Supported capital expenditure revenue  -  -  -  Prior Period Adjustments  -  -  -  Other non-cash items  -  -  -  -439,335  -541,632  -2,717,348  428,442  551,942  2,396,910  Increase   Decrease - in stock  -  -  -  Increase   Decrease - in debtors  -  -  -  New provisions and adjustments to previous provisions  Adjustment for NDPBs Remove voted resource and capital Add cash grant-in-aid  Adjustments to reflect movements in working balances  Increase -  Decrease  in creditors Use of provisions  Removal of non-voted budget items  -  100,000  -  1,965,210  2,041,444  460,337  -122,836  -141,000  -152,513  -141,000  -141,000  -152,513  18,164  -  -  6,956,955  7,806,979  7,850,732  Of which Consolidated Fund Standing Services Other adjustments  Net Cash Requirement  271  Ministry of Justice  Main Estimates, 2014-15  Part III Note A - Statement of Comprehensive Net Expenditure  Reconciliation Table '000 2014-15 Plans Gross Administration Costs Less Administration DEL Income Net Administration Costs  2013-14 Provisions  2012-13 Outturn  577,878  642,534  614,824  -21,718 556,160  -27,701 614,833  -24,277 590,547  Gross Programme Costs Less Programme DEL Income Programme AME Income Non-budget income Net Programme Costs  8,299,754  9,544,267  9,117,158  -1,359,117 6,940,637  -1,223,471 8,320,796  -1,193,170 7,923,988  Total Net Operating Costs  7,496,797  8,935,629  8,514,535  5,410,651  5,926,083  5,829,687  Of which Resource DEL Capital DEL  -  -  6,986  2,086,146  3,009,546  2,675,762  Capital AME  -  -  -  Non-budget  -  -  2,100  -  -  -  -  -  -6,986 -  -  -  -2,100  7,496,797  8,935,629  8,505,449  Resource DEL  7,375,697  8,143,092  8,727,970  Resource AME  121,100  792,537  -222,521  -  -  -  18,164  -  -  -18,164  -  -  7,496,797  8,935,629  8,505,449  Resource AME  Adjustments to include  Departmental Unallocated Provision resource  Consolidated Fund Extra Receipts in the budget but not in the SoCNE  Adjustments to remove Capital in the SoCNE Grants to devolved administrations  Non-Budget Consolidated Fund Extra Receipts in the SoCNE  Other adjustments Total Resource Budget Of which  Adjustments to include Grants to devolved administrations Prior period adjustments Adjustments to remove Consolidated Fund Extra Receipts in the resource budget Other adjustments Total Resource Estimate  272  Ministry of Justice  Main Estimates, 2014-15  Part III Note B - Analysis of Departmental Income 2014-15 Plans  Voted Resource DEL  '000 2013-14 Provision  2012-13 Outturn  -1,362,671  -1,251,172  -1,217,447  -21,718  -27,701  -24,277  -15,346  -21,522  -18,735  Of which Administration Sales of Goods and Services Of which A Policy, Corporate Services and Associated Offices B National Offender Management Service  -3,717  -4,759  -4,683  C HM Courts and Tribunals Service  -300  -600  -859  L Legal Aid Agency - Administration  -790  -820  -  Q CICA Agency  -1,565  -  -  Total Administration  -21,718  -27,701  -24,277  -1,340,953  -1,223,471  -1,193,170  A Policy, Corporate Services and Associated Offices  -218,923  -212,478  -180,797  B National Offender Management Service  -333,873  -368,847  -379,911  C HM Courts and Tribunals Service  Programme Sales of Goods and Services Of which  -727,657  -600,530  -594,592  D Office of The Public Guardian  -43,065  -41,616  -37,870  Q CICA Agency  -17,435  -  -  -1,340,953  -1,223,471  -1,193,170  -1,362,671  -1,251,172  -1,217,447  -29,000  -85,000  -51,723  -29,000  -85,000  -51,723 -16,504  Total Programme  Total Voted Resource Income Voted Capital DEL Of which Programme Sales of Assets Of which A Policy, Corporate Services and Associated Offices  -29,000  -85,000  B National Offender Management Service  -  -  -658  C HM Courts and Tribunals Service  -  -  -34,561  -29,000  -85,000  -51,723  -29,000  -85,000  -51,723  Total Programme  Total Voted Capital Income  273  Ministry of Justice  Main Estimates, 2014-15  Part III Note C - Analysis of Consolidated Fund Extra Receipts In addition to income retained by the Department the following income is payable to the Consolidated Fund '000 2014-15  2013-14  Plans  Receipts  Income  2012-13  Provisions  Outturn  Receipts  Income  Receipts  Income  Income in budgets surrendered to the Consolidated Fund resource  -  -  -  -  -  -  Income in budgets surrendered to the Consolidated Fund capital  -18,164  -18,164  -  -  -  -  -  -  -  -  -  -  -18,164  -18,164  -  -  -  -  Non-budget amounts collectable on behalf of the Consolidated Fund in the SoCNE Total  Detailed description of CFER sources '000 2014-15  2013-14  Plans  Income  Receipts  2012-13  Provisions  Outturn  Receipts  Income  Receipts  Income  Non-Budget OLCLSB Levies  -18,164  -18,164  -  -  -  -  Total  -18,164  -18,164  -  -  -  -  274  Ministry of Justice  Main Estimates, 2014-15  Part III Note D - Explanation of Accounting Officer responsibilities The Accounting Officer prepares resource accounts for each financial year"], ["2014-treasury-dec-PU1616_OTS_employee_benefits_final_report.txt", " It is worth noting that our target is for the great majority of benefits and expenses to be payrolled, with this approach becoming the norm"], ["2014-treasury-dec-HMT_annual_report_2014_online.txt", " Costs shown relate to the Treasury\u2019s 1 Horse Guards Road building, other than travel which covers both the Treasury and the DMO"], ["2014-treasury-dec-PU1616_OTS_employee_benefits_final_report.txt", "  Regular attendance and the meaning of workplace and permanent workplace 6"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", " 21 Sustainability Report"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " those with qualifying core expenditure up to 20 million"], ["2014-treasury-dec-Further_Devolution_to_Greater_Manchester_Combined_Authority_FINAL.txt", " A funding formula for calculating the size of the grant to local  combined authorities will need to take into account a range of demographic, educational and labour market factors it will also need to take account of the costs of meeting statutory entitlements, implementing devolution and continuing operational expenditure"], ["2014-treasury-dec-140808_Housing_Zones_Prospectus.txt", "UK Further information regarding Investment Proposals can be found in Annex C"], ["2014-treasury-dec-Partnerships_Mixed_membership_partnerships__Alternative_investment_fund_managers__Transfer_of_assets___income_Streams_through_partnerships.txt", " D is a member of DEF LLP"], ["2014-treasury-dec-cluster_area_allowance_consultation.txt", "12 In setting this level, the government will consider the objectives set out in paragraph 3"], ["2014-treasury-dec-Scotland_analysis__Fiscal_policy_and_sustainability.txt", "33 In the event of independence, if the government of an independent Scotland wished to make contributions of 1 billion per year from 2016-17 for 20 years, these annual contributions would average around 50 per cent of annual Scottish oil and gas receipts using a geographic share of OBR UK forecast"], ["2014-treasury-dec-IUK_Routemap_Case_Study_-_Surrey_County_Council_Highways.txt", "  \u00a0  \u00a0It  \u00a0was  \u00a0also  \u00a0clear  \u00a0that  \u00a0there  \u00a0was  \u00a0a  \u00a0need  \u00a0to  \u00a0improve  \u00a0the  \u00a0 alignment  \u00a0between  \u00a0strategic  \u00a0asset  \u00a0management  \u00a0and  \u00a0locally  \u00a0driven  \u00a0programmes"], ["2014-treasury-dec-ENFORCEMENT_BY_DEDUCTION_FROM_ACCOUNTS.txt", " Revised safeguards for this policy were announced in the Government\u2019s consultation response published on 21 November"], ["2014-treasury-dec-government_financial_reporting_manual_201314.txt", " Any income receivable in SDR shall be recognised in interest income at the exchange rate prevailing on the date of receipt"], ["2014-treasury-dec-PU1616_OTS_employee_benefits_final_report.txt", " Although this smacks of having to maintain careful records, we do not think there is any additional burden here and that it does represent a simplification   for the vast majority of employees, there will be no need to maintain detailed records setting out why they attended a workplace and what duties were performed at the workplace    for all employers and employees this is a simplification as there will be a clear rule which will dictate whether a workplace is permanent or temporary    for those for whom it is relevant, the decision will normally be easy to manage based on working patterns for a normal week and    if there really is a borderline case, we assume that HMRC guidance would indicate how the employee could demonstrate their position  probably by compiling a simple daily log based on their diary"], ["2014-treasury-dec-PU1616_OTS_employee_benefits_final_report.txt", " There are various ways to address the resulting problems"], ["2014-treasury-dec-DISCLOSURE_OF_TAX_AVOIDANCE_SCHEMES.txt", "  4  The information must be published in the same manner as HMRC published the information mentioned in subsection 1a and may also be published in any other manner that HMRC considers appropriate"], ["2014-treasury-dec-promoters_of_tax_avoidance_schemes_amendment_of_return_to_take_account_of_relevant_judicial_rulings_and_dotas.txt", "  The promoters of such schemes pose a significant risk to the Exchequer"], ["2014-treasury-dec-Children_s_television_tax_relief.txt", " It is estimated that, on average, up to 20 companies a year would be affected and companies will make one claim per year"], ["2014-treasury-dec-Wales_Bill_Command_Paper_-_English.txt", " The Wales Bill also includes a power that enables the UK Government to vary the overall limit both upwards and downwards but not below the initial 500 million through secondary legislation"], ["2014-treasury-dec-Modernising_the_taxation_of_corporate_debt_and_derivative_contracts.txt", " The reference in subsection 8 to section 3081A and section 320A ensure that the carrying value is adjusted for amounts that have been recognised as items of other comprehensive income, and which represent amounts that will in  FINANCE BILL 2015  the future be brought into account"], ["2014-treasury-dec-PU1666_Help_to_Buy_mortgage_guarantee_scheme_quarterly_stats.txt", "htmlformatprint  Help to Buy mortgage guarantee Quarterly Statistics  3  completions being made on properties valued at 250,000 and above"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " Paragraph 22 provides that new sections 272A to 272C, which act in relation to liabilities arising before Independent Trustees are appointed, do not apply x x  in relation to a person P, who is an Independent Trustee, unless P is first appointed on or after 1 September 2014, and in relation to a person Q, who is a scheme administrator, unless the scheme in question first had an independent trustee on or after 1 September 2014"], ["2014-treasury-dec-IFRS_16_Application_Guidance_December_2020.txt", " Peppercorn leases are in the scope of IFRS 16 if they meet the definition of a lease in all aspects apart from containing consideration"], ["2014-treasury-dec-26Nov2014_-_JK_to_GA_-_Amending_Directions_Redacted.txt", " Similarly, in respect of the STSS, a comparison of previous valuation results also highlights a large change in liabilities"], ["2014-treasury-dec-Russia.txt", " Since the annexation of Crimea Dobrolet exclusively operated flights between Moscow and Simferopol"], ["2014-treasury-dec-39796_Cm_8847_Accessible.txt", " Recommendation The Department should extend its support for rapid diagnostic tests to the private sector on a national or regional scale as well as using public sector outlets"], ["2014-treasury-dec-PU1632_Sustainability_Reporting_Guidance.txt", " The key is ensuring that treatments are consistent within organisations and from year-to-year so that trends can be easily recognised and understood"], ["2014-treasury-dec-Tackling_marketed_tax_avoidance.txt", "18  HMRC would propose to issue a Payment Notice where the GAAR was not the only challenge to an avoidance scheme"], ["2014-treasury-dec-44695_Accessible.txt", "122 Stamp Duty Land Tax treatment of shared ownership properties  The government will extend the SDLT multiple dwellings relief to include superior interests in residential property, such as shared ownership"], ["2014-treasury-dec-FSCS_annual_report_2014_web.txt", "15  RPI inflation assumption  3"], ["2014-treasury-dec-45502_Cm_8988_Accessible.txt", " Its work has become increasingly important and has involved initiatives in commercial, digital, estates and projects capability, which have led to savings of 14"], ["2014-treasury-dec-UK-China_policy_outcomes.txt", " The joint investment from Research Councils UK RCUK and Chinese funding partners on collaborative programmes has supported world-leading research in areas such as food security, energy, health and the sustainable cities"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", " As the starting rate band for savings is only available for savings income, a saver with other income for example income from employment above 15,500 personal allowance of 10,500 plus 5,000 savings band would not benefit from this policy"], ["2014-treasury-dec-MCD_draft_regulations.txt", " Additional assumptions for the calculation of the annual percentage rate of charge 21"], ["2014-treasury-dec-FRAB_121_07_IFRS_13_annex_exposure_draft_of_proposed_amendments_to_FReM.txt", " In the RICS Red Book, this is defined as market value on the assumption that property is sold as part of the continuing enterprise in occupation\u2019"], ["2014-treasury-dec-FRAB_121_03_mid_year_reporting_annex_PSU_report.txt", " These were not dwelt upon in detail but give a flavour of the high level issues facing the department"], ["2014-treasury-dec-cluster_area_allowance_consultation.txt", "10 Please do not send responses to the consultation to this address"], ["2014-treasury-dec-FSCS_annual_report_2014_print.txt", "indd All Pages  Annual Report and Accounts 201314  Design Rob Levison  Financial Services Compensation Scheme Annual Report and Accounts 201314  01072014 1555  Financial Services Compensation Scheme Annual Report and Accounts 201314  Presented to the House of Commons pursuant to section 7 of the Government Resources and Accounts Act 2000  Ordered by the House of Commons to be printed on 7 July 2014  HC 487  BW FSCS book"], ["2014-treasury-dec-MCD_annex_b_impact_assessment.txt", "  Other key non-monetised costs by main affected groups\u2019  Mortgage lenders and intermediaries some potential costs to second charge mortgage firms having to familiarise themselves with new regime, although mitigated by fact that many second charge firms also do first charge lending"], ["2014-treasury-dec-FRAB__119__08_-_Annex_H_-_2014-15_FReM.txt", "18 The Welsh Assembly Government and the Northern Ireland Executive follow the fees and charges requirements of Managing Public Money and should disclose the same information as required in paragraphs 5"], ["2014-treasury-dec-OOTLAR_19_March_2014__1_.txt", " Section 360B and 360C CAA 2001 defines the meaning of qualifying expenditure and requires that a building must have been unused for a year before expenditure qualifies for relief"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", " Subsection 1 excludes certain expenditure on items such as materials, components or machine parts making up a finished product"], ["2014-treasury-dec-PU1660_IFRS_accounting_guidance.txt", " It requires that - An entity shall disclose any current intentions to provide financial or other support to an unconsolidated structured entity, including intentions to assist the structured entity in obtaining financial support"], ["2014-treasury-dec-FRAB__119__08_-_2013-14_and_2014-15_FReM_and_illustrative_statements_including_Annexes_A_to_E.txt", " Andrew Baigent said that although the Board had spoken about whether budgets should drive accounting, it had not considered whether parliamentary accountability should override IFRS"], ["2014-treasury-dec-Chargeable_gains_roll-over_relief.txt", " It also withdrew capital gains rollover relief on disposals of tangible assets where the proceeds were reinvested in replacement intangible fixed assets acquired on or after 1 April 2002"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", " New paragraph 40G provides the rules for closure of HMRC enquiries, the decisions that may be included in an HMRC closure notice, the right of scheme organisers to apply to tribunals to direct that closure notices be given and the requirement on the tribunal to provide such a direction in certain circumstances"], ["2014-treasury-dec-Treasury_minutes_web.txt", "  4 Committee of Public Accounts conclusion Progress in creating jobs is falling well short of the departments' initial expectations"], ["2014-treasury-dec-Draft_clauses_and_explanatory_notes_for_Finance_Bill_2015.txt", "  Regulating small business 11"], ["2014-treasury-dec-budget_2014_data_sources.txt", "18 Data UK Business investment growth  Data source, including ONS source code if applicable ONS  14  Business Investment NPEL  Further reference information ONS Statistical bulletin Business Investment, Q4 2013 Provisional Results httpwww"], ["2014-treasury-dec-FRAB__119__08_-_Annex_H_-_2014-15_FReM.txt", " The General Fund represents the total assets less liabilities of the department or agency, to the extent that the total is not represented by other reserves and financing items"], ["2014-treasury-dec-IAS_37_and_Grantor_Accounting_Application_Guidance.txt", " Even if all bidders could demonstrate they could provide the service, they may still not be awarded the funding"], ["2014-treasury-dec-Wales_Bill_-_Impact_Assessment_-_Report_Stage_-_Welsh_Language_Version_10_6_14_pdf.txt", " Disgrifiad o\u2019r opsiynau a ystyriwyd gan gynnwys gwneud dim Mae Llywodraeth Cymru a Llywodraeth y DU wedi cytuno i osod terfynau ar fenthyca gan awdurdodau lleol Cymru yng nghyswllt tai"], ["2014-treasury-dec-Govt_NC5_and_NS4_Tax_relief_for_theatrical_production_.txt", "  4  The amount of the theatre tax credit to which a company making a claim is entitled for the accounting period is 25 of the amount of the loss surrendered if the theatrical production is a touring production, or 20 of the amount of the loss surrendered if the theatrical production is not a touring production"], ["2014-treasury-dec-OOTLAR_19_March_2014__1_.txt", " These are estimated to be up to 1"], ["2014-treasury-dec-FSCS_annual_report_2014_print.txt", "41s  The launch of the latest phase of FSCS\u2019s awareness campaign, with Benedict Cumberbatch\u2019s voiceover, attracted lots of coverage"], ["2014-treasury-dec-ENs_Finance_Bill_2014__1_.txt", "  FINANCE BILL 2014 CLAUSE 26  7"], ["2014-treasury-dec-45502_Cm_8988_Accessible.txt", "84  International DFID i  2754"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", " Like the rest of the UK, the Scottish labour market has also performed strongly, with employment growing by over 90,000 in the year to the fourth quarter of 2013"], ["2014-treasury-dec-PN_January_2014_II.txt", " The Background Note at the end of this release explains more about the reserves, and about these statistics"], ["2014-treasury-dec-2-local-welfare-provision-review-nov-2014.txt", " Details of anticipated spend can be found in Annex E"], ["2014-treasury-dec-EEA_Accounts_2013-14_-_print.txt", " The particular policies adopted are described below"], ["2014-treasury-dec-04._2013-14_AGENCY_PINK.txt", " The majority of financial instruments relate to contracts to buy non-financial items in line with the Agency\u2019s expected purchase and usage requirements and the Agency is therefore exposed to little credit, liquidity or market risk"], ["2014-treasury-dec-2902216_ScotlandAnalysis_Conclusion_acc2.txt", "  46 United Kingdom, united future Conclusions of the Scotland analysis programme  Defence and security 5"], ["2014-treasury-dec-freedom_and_choice_in_pensions_print_210314.txt", "26 On the other hand, there may also be others who believe that those at retirement age are more capable of managing their finances than those below retirement age"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", "12 The PRA\u2019s secondary competition ensures it must facilitate effective competition whilst not compromising its vital role in ensuring the safety and soundness of firms"], ["2014-treasury-dec-131217_Letter_and_annexes_from_Govt_Actuary_to_HMT_2.txt", " Direction 62 and direction 64 refers to directions 31 to 38"], ["2014-treasury-dec-Russia.txt", " The Russian authorities have been providing heavy weaponry to separatists in Eastern Ukraine, contributing to the destablisiation of Ukraine"], ["2014-treasury-dec-37630_HC_1104_Budget_2014_Complete_PRINT.txt", "16 Between 1997 and 2008, London\u2019s economy grew by 95 in nominal terms, much faster than any other nation or region of the UK"], ["2014-treasury-dec-Alcohol_duty_-_registration_of_alcohol_wholesalers.txt", "  Cost  Time Period yrs  Compliance Costs One-off Costs 9"], ["2014-treasury-dec-AS2014_policy_costings_final.txt", "  44  Income tax miscellaneous losses Measure description This measure will counter avoidance involving income tax miscellaneous loss relief with immediate effect at Autumn Statement 2014"], ["2014-treasury-dec-2902216_ScotlandAnalysis_Conclusion_acc2.txt", " Many critical functions could not be split, and it may be more difficult for Scotland to sustain levels of investment at existing bases which are currently geared towards support for very specific capabilities"], ["2014-treasury-dec-main_supply_estimates_2014_2015_web.txt", " The income consists of contributions from employers and employees, and transfer values in respect of staff joining from other schemes"], ["2014-treasury-dec-2902216_ScotlandAnalysis_Conclusion_acc2.txt", "35 The MOD is the primary customer for the shipbuilding industry in Scotland"], ["2014-treasury-dec-Public_Spending_Statistics_July_2014_consolidated_revised.txt", "4  6  Public Spending Statistics July 2014  INTRODUCTION This National Statistics release is intended to provide comprehensive information on public spending"], ["2014-treasury-dec-PU1678_final__1_.txt", " However, while the Government welcomes views on this point, it also recognises the additional uncertainty this could create and the potential difficulties in making temporary changes to the bank levy\u2019s design"], ["2014-treasury-dec-survivor-benefits-in-occupational-pension-schemes.txt", "    It was noted by some respondents that many private sector schemes, including those covering the privatised railway industry are already providing full equality in survivor benefits for same sex survivors"], ["2014-treasury-dec-OOTLAR_19_March_2014__1_.txt", " The spouse or civil partner will receive the transferable allowance as a reduction to their income tax liability at the basic rate of tax"], ["2014-treasury-dec-MAS_annual_review_directors_report_financial_statements_web.txt", "1  Support Services  551"], ["2014-treasury-dec-DAO_GEN_04-14_Accounts_Direction_2014-15_18_December_2015.txt", " In such cases, informed and unbiased judgement should be used to devise an appropriate alternative treatment which should be consistent with both the economic characteristics of the circumstances concerned and the spirit of the FReM"], ["2014-treasury-dec-FSCS_annual_report_2014_print.txt", " The principal is repayable through recoveries, with any remaining balance levyable"], ["2014-treasury-dec-45502_Cm_8988_Accessible.txt", " Together, these central bodies are responsible for coordinating and overseeing the work of government as a whole, to help government achieve its aims and priorities"], ["2014-treasury-dec-05._2013-14_NDPB_GREEN.txt", " The particular policies adopted by the insert name of NDPB for the reportable activity are described below"], ["2014-treasury-dec-HMT_annual_report_2014_print.txt", " Senior management and non executives are committed to finding more opportunities for collaboration in the year ahead"], ["2014-treasury-dec-PU1624_final__web_.txt", " National Accounts do distinguish between current and capital grants, and the budgeting treatment follows the National Accounts distinction, with capital grants going through the capital budget"], ["2014-treasury-dec-FRAB__120__06_-_Annex_A_-_NHS_2014-15_Manual_draft.txt", " Extra information must be included where necessary to give a true and fair view"], ["2014-treasury-dec-OOTLAR_19_Mar