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.
Documents
Amendment 2 to Clause 9: Super-deductions and other temporary first-year allowancesapplication/pdfNew Clause 19: Continuing effect of principle preventing abuse of the VAT systemapplication/pdfValue Added Tax: Continued application of the principle of abuseapplication/pdfNew Clause 20: VAT on supply of imported works of art etcapplication/pdfValue Added Tax: Amendment to the valuation rules for works of art, antiques and collectors’ items subject to the overseas goods measureapplication/pdfNote on resolutionapplication/pdfNew temporary tax reliefs on qualifying capital asset investments from 1 April 2021application/pdfAmendment 3 to Clause 36 and Schedule 7: Hybrid and other mismatchesapplication/pdfAmendments 4 to 6 to Clause 88 and Schedule 16: Increased rates for non-resident transactionsapplication/pdfAmendments 7 to 21 to Clause 98 and Schedule 20: Restriction of use of rebated diesel and biofuelsapplication/pdfAmendment 22 to Clause 112 and Schedules 23 and 24: Penalties for failure to make returns etcapplication/pdfNew Clause 17 and Schedule 1: VAT and distance selling: Northern Irelandapplication/pdf