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.