Explanatory Notes and Tax Information and Impact Notes (TIINs)
for government amendments and new clauses at Report Stage of
Finance Bill 2021-2022.
Documents
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
Notes on Resolution
TIIN - Freeport tax site
reliefs: provision about regulations
TIIN - Power to introduce
further temporary extension to road haulage cabotage
Amendments - Public Interest
Business Protection Tax
TIIN - Public Interest Business
Protection Tax
Technical Note - Public Interest
Business Protection Tax
Explanatory Note - Public
Interest Business Protection Tax
Further Notes on
Resolution
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
