Policy paper

Finance Bill 2021: Public Bill Committee

Explanatory Notes for government amendments in Public Bill Committee of Finance Bill 2021.

This was published under the 2019 to 2022 Johnson Conservative government

Documents

Amendment 16 to Clause 18 and Schedule 2: Temporary extension of periods to which trade losses may be carried back

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Amendments 17 and 18 to Clause 29 and Schedule 5: Pension schemes: collective money purchase benefits

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Amendment 19 to Clause 116 and Schedule 28: Late payment interest and repayment interest: VAT

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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

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Draft Value Added Tax (Amendment) Regulations

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Draft Finance Act 2021, Schedule XXXX (Licensing Authorities: Tax Information) Regulations

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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

Updates to this page

Published 20 April 2021
Last updated 22 April 2021 + show all updates
  1. Added: 'Letter: “Letter from the Financial Secretary to the Treasury to the Public Bill Committee, regarding the clauses that introduce the power to make secondary legislation”', 'Clause 94: “Draft Value Added Tax (Amendment) Regulations”' and 'Clause 121: “Draft Finance Act 2021, Schedule XXXX (Licensing Authorities: Tax Information) Regulations”'

  2. First published.

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