Finance Bill 2021: roundup of developments as at 23 April 2021

Published on: 23 April 2021

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Specialist Tax Regulatory Materials

Article summary

Government amendments to Schedules 7 (hybrids etc) and 22 (SDLT relief in freeports) were passed on 19 and 20 April. Government amendments to Schedules 2 (carry-back of trade losses) and 5 (collective DC pension schemes) were passed on 22 April, with one further amendment to Sch 28 still to be considered. As at Friday 23 April, no further Government amendments had been put forward.

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

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