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.
Documents
Amendments 9 to 10 to Clause 58: Assessment, payment, collection and recovery application/pdfAmendments 1 to 8 to Clause 36: Residential property development activities: “interest in land”application/pdfAmendments 11 to 13 to Clause 78: Vehicle excise duty: exemption for certain cabotage operations application/pdfAmendments 14 to 17 to Schedule 1: Abolition of basis periodsapplication/pdfNotes on Resolutionapplication/pdfTIIN - Freeport tax site reliefs: provision about regulationsapplication/pdfAmendments - Public Interest Business Protection Taxapplication/pdfTechnical Note - Public Interest Business Protection Taxapplication/pdfExplanatory Note - Public Interest Business Protection Taxapplication/pdfFurther Notes on Resolutionapplication/pdfAmendments 18 to 30 Amendments 18 to 30 to Schedule 2: Qualifying asset holding companiesapplication/pdfAmendments 31 to 33 to Schedule 5: Insurance contracts: change in accounting standards application/pdf