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.
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The government tabled New Clause 19 and New Schedule 1: Taxation of coronavirus support payments; New Clause 20: Protected pension age of members employed as a result of coronavirus; New Clause 21: Modifications of the statutory residence test in connection with the coronavirus; New Clause 22: Future Fund: EIS and SEIS relief; New Clause: 23 Interest on unpaid tax in case of disaster etc of national significance; New Clause 24: Exceptional circumstances preventing disposal of interest in three year period; New Clause 25: HGV road user levy; New Clause 32: Enterprise management incentives: disqualifying events, for the Report Stage of Finance Bill 2020. The New Clauses are each accompanied by an Explanatory Note and a Tax Information and Impact Note (TIIN), and New Clause 21 is also accompanied by an additional technical note
Last updated 29 June 2020 + show all updates
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Updated with: 'Enterprise Management Incentives (EMI) - Amendment of working time requirements' and 'New Clause 32: Enterprise management incentives: disqualifying events'.
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First published.