IRRV Alert - week ending 23rd April 2021
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Finance Bill 2021: Public Bill Committee (20 April 2021)
Policy paper
Finance Bill 2021: Public Bill Committee
Explanatory Notes for government amendments in Public Bill Committee of Finance Bill 2021.
From:
Published:
20 April 2021
Last updated:
22 April 2021, see all updates
Documents
Amendment 16 to Clause 18 and Schedule 2: Temporary extension of periods to which trade losses may be carried back
PDF, 119KB, 1 page
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Amendments 17 and 18 to Clause 29 and Schedule 5: Pension schemes: collective money purchase benefits
PDF, 92.8KB, 1 page
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Amendment 19 to Clause 116 and Schedule 28: Late payment interest and repayment interest: VAT
PDF, 104KB, 1 page
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Letter from the Financial Secretary to the Treasury to the Public Bill Committee, regarding the clauses that introduce the power to make secondary legislation
PDF, 339KB, 65 pages
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Draft Value Added Tax (Amendment) Regulations
PDF, 95.1KB, 2 pages
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Draft Finance Act 2021, Schedule XXXX (Licensing Authorities: Tax Information) Regulations
PDF, 154KB, 3 pages
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Details
The government tabled the following amendments for the Public Bill Committee of Finance Bill 2021. These are accompanied by an Explanatory Note.
- Amendment 16 to Clause 18 and Schedule 2: Temporary extension of periods to which trade losses may be carried back
- Amendments 17 and 18 to Clause 29 and Schedule 5: Pension schemes: collective money purchase benefits
- Amendment 19 to Clause 116 and Schedule 28: Late payment interest and repayment interest: VAT
Published 20 April 2021
Last updated 22 April 2021 + show all updates