Finance Bill 2021: Update

Released 20 April 2021

The Government has published explanatory notes for government amendments in the Public Bill Committee stage of Finance Bill 2021.

The amendments are as follows:

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; and

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

Further details, including links to the explanatory notes, can be found at Finance Bill 2021: Public Bill Committee.

You can follow the progress through Parliament of Finance Bill 2021 using our Finance Bill Tracker.

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