Policy paper

Finance Bill 2021: Public Bill Committee

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

From:
HM Treasury
Published
20 April 2021
Last updated
22 April 2021 — See all updates

Documents

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

PDF, 119 KB, 1 page

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

PDF, 92.8 KB, 1 page

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

PDF, 104 KB, 1 page

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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

PDF, 339 KB, 65 pages

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Draft Value Added Tax (Amendment) Regulations

PDF, 95.1 KB, 2 pages

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

PDF, 154 KB, 3 pages

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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
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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