IRRV Alert - week ending 22nd July 2022 Part 1
News
Consultations
Reports
Finance Bill 2021-2022: Report Stage (20 July 2022)
Policy paper
Finance Bill 2021-2022: Report Stage
Explanatory Notes and Tax Information and Impact Notes (TIINs) for government amendments and new clauses at Report Stage of Finance Bill 2021-2022.
- From:
- HM Treasury and HM Revenue & Customs
- Published
- 27 January 2022
- Last updated
- 20 July 2022 — See all updates
Documents
Amendments 18 to 30 Amendments 18 to 30 to Schedule 2: Qualifying asset holding companies
PDF, 149 KB, 1 page
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Amendments 31 to 33 to Schedule 5: Insurance contracts: change in accounting standards
PDF, 150 KB, 1 page
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New Clause 1 and New Schedule 1: Freeport tax site reliefs: provision about regulations
PDF, 193 KB, 3 pages
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Amendments 9 to 10 to Clause 58: Assessment, payment, collection and recovery
PDF, 136 KB, 1 page
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Amendments 1 to 8 to Clause 36: Residential property development activities: “interest in land”
PDF, 166 KB, 2 pages
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Amendments 11 to 13 to Clause 78: Vehicle excise duty: exemption for certain cabotage operations
PDF, 137 KB, 1 page
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Amendments 14 to 17 to Schedule 1: Abolition of basis periods
PDF, 134 KB, 2 pages
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Notes on Resolution
PDF, 75.7 KB, 1 page
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TIIN - Freeport tax site reliefs: provision about regulations
PDF, 146 KB, 3 pages
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TIIN - Power to introduce further temporary extension to road haulage cabotage
PDF, 95.9 KB, 3 pages
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Amendments - Public Interest Business Protection Tax
PDF, 208 KB, 27 pages
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TIIN - Public Interest Business Protection Tax
PDF, 170 KB, 5 pages
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Technical Note - Public Interest Business Protection Tax
PDF, 241 KB, 20 pages
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Explanatory Note - Public Interest Business Protection Tax
PDF, 216 KB, 10 pages
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Further Notes on Resolution
PDF, 69.3 KB, 1 page
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Details
The government tabled the following amendments for Report stage of Finance Bill 2021. These are accompanied by an Explanatory Note and Tax Information and Impact Note (TIIN) where applicable.
- Amendments 18 to 30 Amendments 18 to 30 to Schedule 2: Qualifying asset holding companies
- Amendments 31 to 33 to Schedule 5: Insurance contracts: change in accounting standards
- New Clause 1 and New Schedule 1: Freeport tax site reliefs: provision about regulations
- Amendments 9 to 10 to Clause 58: Assessment, payment, collection and recovery
- Amendments 1 to 8 to Clause 36: Residential property development activities: ‘interest in land’
- Amendments 11 to 13 to Clause 78: Vehicle excise duty: exemption for certain cabotage operations
- Amendments 14 to 17 to Schedule 1: Abolition of basis periods
- Amendments — Public Interest Business Protection Tax — a notice sets out requirements for what to include in a tax return.
Published 27 January 2022
Last updated 20 July 2022 + show all updates