Resolved,

That provision (including provision having retrospective effect) may be made—

(a) about the taxation of payments made under the coronavirus job retention scheme, the self-employment income support scheme or other schemes providing support to employers or businesses as a result of coronavirus or coronavirus disease;

(b) about the protected pension age of members of pension schemes who are re-employed as a result of coronavirus;

(c) about the application of the statutory residence test to certain persons present in the United Kingdom for reasons connected with coronavirus;

(d) about tax relief under the enterprise investment scheme and the seed enterprise investment scheme where convertible loan agreements are entered into under the scheme known as the Future Fund;

(e) amending section 135 of the Finance Act 2008 (interest on unpaid tax in case of disaster or emergency of national significance);

(f) about refunds of the higher rate of stamp duty land tax under Schedule 4ZA to the Finance Act 2003 in cases where purchasers have been prevented from disposing of their previous main residence by exceptional circumstances;

(g) providing for HGV road user levy not to be charged for a temporary period;

(h) modifying requirements relating to enterprise management incentives in relation to persons who are not required to work for reasons connected with coronavirus disease.—(Jesse Norman.)