IRRV Alert - week ending 21st May 2021
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Finance Bill 2021: Report stage (18 May 2021)
Policy paper
Finance Bill 2021: Report stage
Explanatory Notes and Tax Information and Impact Notes (TIINs) for government amendments and new clauses at Report Stage of Finance Bill 2021.
- From:
- HM Treasury
- Published
- 18 May 2021
Documents
Amendment 2 to Clause 9: Super-deductions and other temporary first-year allowances
PDF, 110KB, 2 pages
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New temporary tax reliefs on qualifying capital asset investments from 1 April 2021
PDF, 91.7KB, 4 pages
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Amendment 3 to Clause 36 and Schedule 7: Hybrid and other mismatches
PDF, 99.4KB, 1 page
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Amendments 4 to 6 to Clause 88 and Schedule 16: Increased rates for non-resident transactions
PDF, 109KB, 1 page
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Amendments 7 to 21 to Clause 98 and Schedule 20: Restriction of use of rebated diesel and biofuels
PDF, 152KB, 3 pages
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Amendment 22 to Clause 112 and Schedules 23 and 24: Penalties for failure to make returns etc
PDF, 104KB, 1 page
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New Clause 17 and Schedule 1: VAT and distance selling: Northern Ireland
PDF, 201KB, 7 pages
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Implementation of e-Commerce VAT changes in Northern Ireland
PDF, 190KB, 7 pages
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New Clause 18: VAT and distance selling: power to make further provision
PDF, 124KB, 2 pages
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New Clause 19: Continuing effect of principle preventing abuse of the VAT system
PDF, 96.9KB, 1 page
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Value Added Tax: Continued application of the principle of abuse
PDF, 120KB, 3 pages
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New Clause 20: VAT on supply of imported works of art etc
PDF, 110KB, 1 page
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Value Added Tax: Amendment to the valuation rules for works of art, antiques and collectors’ items subject to the overseas goods measure
PDF, 146KB, 3 pages
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Note on resolution
PDF, 90.4KB, 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 where applicable.
- Amendment 2 to Clause 9: Super-deductions and other temporary first-year allowances
- Amendment 3 to Clause 36 and Schedule 7: Hybrid and other mismatches
- Amendments 4 to 6 to Clause 88 and Schedule 16: Increased rates for non-resident transactions
- Amendments 7 to 21 to Clause 98 and Schedule 20: Restriction of use of rebated diesel and biofuels
- Amendment 22 to Clause 112 and Schedules 23 and 24: Penalties for failure to make returns etc
- New Clause 17 and Schedule 1: VAT and distance selling: Northern Ireland
- New Clause 18: VAT and distance selling: power to make further provision
- New Clause 19: Continuing effect of principle preventing abuse of the VAT system
- New Clause 20: VAT on supply of imported works of art etc
Published 18 May 2021