Finance Bill 2021-22: Public Bill Committee

Explanatory Notes for government amendments in Public Bill Committee of Finance Bill 2021-22.

Amendments 7 to 10 to Schedule 15: Large businesses: notification of uncertain tax treatment

Letter from the Financial Secretary to Public Bill Committee Chairs on government amendments

Letter from the Financial Secretary to the Treasury to the Public Bill Committee, regarding the clauses that introduce the power to make secondary legislation

The government tabled the following amendments for the Public Bill Committee of Finance Bill 2021-22. These are accompanied by an Explanatory Note.

• Amendments 1 to 6 to Schedule 2: Qualifying asset holding companies
• Amendments 7 to 10 to Schedule 15: Large businesses: notification of uncertain tax treatment