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

This was published under the 2019 to 2022 Johnson Conservative government

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

This file may not be suitable for users of assistive technology.

Request an accessible format.

If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email [email protected]. Please tell us what format you need. It will help us if you say what assistive technology you use.

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

PDF, 92.8 KB, 1 page

This file may not be suitable for users of assistive technology.

Request an accessible format.

If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email [email protected]. Please tell us what format you need. It will help us if you say what assistive technology you use.

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

PDF, 104 KB, 1 page

This file may not be suitable for users of assistive technology.

Request an accessible format.

If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email [email protected]. Please tell us what format you need. It will help us if you say what assistive technology you use.

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

This file may not be suitable for users of assistive technology.

Request an accessible format.

If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email [email protected]. Please tell us what format you need. It will help us if you say what assistive technology you use.

Draft Value Added Tax (Amendment) Regulations

PDF, 95.1 KB, 2 pages

This file may not be suitable for users of assistive technology.

Request an accessible format.

If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email [email protected]. Please tell us what format you need. It will help us if you say what assistive technology you use.

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

PDF, 154 KB, 3 pages

This file may not be suitable for users of assistive technology.

Request an accessible format.

If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email [email protected]. Please tell us what format you need. It will help us if you say what assistive technology you use.

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. 22 April 2021

   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. 20 April 2021

   First published.