Finance Bill 2020: Report stage
Explanatory Notes and Tax Information and Impact Notes (TIINs) for government amendments and new clauses at Report Stage of Finance Bill 2020.
Documents
New Clause 19 and New Schedule 1: Taxation of coronavirus support payments application/pdfCorporation Tax/Income Tax – Taxation of Coronavirus Support Payments application/pdfNew Clause 20: Protected pension age of members employed as a result of coronavirus application/pdfPensions Tax: COVID-19 related changes to protected pension ageapplication/pdfNew Clause 21: Modifications of the statutory residence test in connection with the coronavirusapplication/pdfModifications of the statutory residence test in connection with the coronavirusapplication/pdfTechnical Note: Modifications of the Statutory Residence Test in connection with coronavirusapplication/pdfNew Clause 22: Future Fund: EIS and SEIS relief application/pdfIncome tax: Future Fund – Seed Enterprise Investment Scheme and Enterprise Investment Scheme relief application/pdfNew Clause: 23 Interest on unpaid tax in case of disaster etc of national significanceapplication/pdfAmending section 135 Finance Act 2008 in relation to disapplication of interest and surcharges on liabilities deferred due to the coronavirus pandemic application/pdfNew Clause 24: Exceptional circumstances preventing disposal of interest in three year periodapplication/pdf