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/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/pdfStamp Duty Land Tax/ Higher rates for Additional Dwellings / Refunds and Exceptional Circumstances application/pdfNew Clause 25: HGV road user levyapplication/pdfHGV Levy Suspensionapplication/pdfNew Clause 32: Enterprise management incentives: disqualifying eventsapplication/pdfEnterprise Management Incentives (EMI) - Amendment of working time requirements 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/pdf