Finance Bill 2021: Government amendments to Schs 2 (trade losses carry-back), 5 (collective DC pensions) and 28 (VAT interest)

Published on: 20 April 2021

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Specialist Tax Regulatory Materials

Article summary

The government has tabled three sets of amendments to the Finance Bill 2021 to be taken at the Public Bill Committee stage. The amendments affect the temporary extension of carry-back of trade losses, the new collective defined contribution pension schemes framework, and repayment interest for VAT.

Jurisdiction(s): England, Northern Ireland, Scotland and Wales

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