Policy paper

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.

From:
HM Treasury and HM Revenue & Customs
Published
27 January 2022
Last updated
20 July 2022 — See all updates

Documents

Amendments 18 to 30 Amendments 18 to 30 to Schedule 2: Qualifying asset holding companies

PDF, 149 KB, 1 page

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Amendments 31 to 33 to Schedule 5: Insurance contracts: change in accounting standards

PDF, 150 KB, 1 page

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New Clause 1 and New Schedule 1: Freeport tax site reliefs: provision about regulations

PDF, 193 KB, 3 pages

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Amendments 9 to 10 to Clause 58: Assessment, payment, collection and recovery

PDF, 136 KB, 1 page

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Amendments 1 to 8 to Clause 36: Residential property development activities: “interest in land”

PDF, 166 KB, 2 pages

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Amendments 11 to 13 to Clause 78: Vehicle excise duty: exemption for certain cabotage operations

PDF, 137 KB, 1 page

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Amendments 14 to 17 to Schedule 1: Abolition of basis periods

PDF, 134 KB, 2 pages

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Notes on Resolution

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TIIN - Freeport tax site reliefs: provision about regulations

PDF, 146 KB, 3 pages

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TIIN - Power to introduce further temporary extension to road haulage cabotage

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Amendments - Public Interest Business Protection Tax

PDF, 208 KB, 27 pages

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TIIN - Public Interest Business Protection Tax

PDF, 170 KB, 5 pages

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Technical Note - Public Interest Business Protection Tax

PDF, 241 KB, 20 pages

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Explanatory Note - Public Interest Business Protection Tax

PDF, 216 KB, 10 pages

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Further Notes on Resolution

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Details

The government tabled the following amendments for Report stage of Finance Bill 2021. These are accompanied by an Explanatory Note and Tax Information and Impact Note (TIIN) where applicable.

  • Amendments 18 to 30 Amendments 18 to 30 to Schedule 2: Qualifying asset holding companies
  • Amendments 31 to 33 to Schedule 5: Insurance contracts: change in accounting standards
  • New Clause 1 and New Schedule 1: Freeport tax site reliefs: provision about regulations
  • Amendments 9 to 10 to Clause 58: Assessment, payment, collection and recovery
  • Amendments 1 to 8 to Clause 36: Residential property development activities: ‘interest in land’
  • Amendments 11 to 13 to Clause 78: Vehicle excise duty: exemption for certain cabotage operations
  • Amendments 14 to 17 to Schedule 1: Abolition of basis periods
  • Amendments — Public Interest Business Protection Tax — a notice sets out requirements for what to include in a tax return.
Published 27 January 2022
Last updated 20 July 2022 + show all updates

  1. We have added a link to a notice made under Schedule 10 of Finance Act 2022 Public Interest Business Protection Tax.

  2. Added documents related to the Public Interest Business Protection Tax

  3. First published.

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