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Finance Bill

– in the House of Commons on 2 July 2020.

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  • [2nd Allocated Day]

    Further consideration of Bill, as amended in the Public Bill Committee

  • New Clause 27 - Review of tax reliefs (15 speeches)

    “The Chancellor must lay before the House of Commons within a year of Royal Assent a review of the tax reliefs contained in this Act which must contain the following— (a) the number...

  • New Clause 19 - Taxation of coronavirus support payments (27 speeches)

    ‘(1) Schedule (Taxation of coronavirus support payments) makes provision about the taxation of coronavirus support payments. (2) In this section, and in that Schedule, “coronavirus...

  • New Clause 20 - Protected pension age of members re-employed as a result of coronavirus

    “(1) In FA 2004, in Schedule 36 (pension schemes etc), paragraph 22 (rights to take benefit before normal minimum pension age) is amended as follows. (2) In sub-paragraph (7F), at the end...

  • New Clause 21 - Modifications of the statutory residence test in connection with coronavirus

    “(1) This section applies for the purposes of determining— (a) whether an individual was or was not resident in the United Kingdom for the tax year 2019-20 for the purposes of...

  • New Clause 22 - Future Fund: EIS and SEIS relief

    “(1) This section applies if an individual to whom shares in a company have been issued— (a) enters into a convertible loan agreement with the company under the Future Fund on or...

  • New Clause 23 - Interest on unpaid tax in case of disaster etc of national significance

    “(1) Section 135 of FA 2008 (interest on unpaid tax in case of disaster etc of national significance) is amended as follows. (2) In subsection (2), for the words from “arising”...

  • New Clause 24 - Exceptional circumstances preventing disposal of interest in three year period

    “(1) In FA 2003, Schedule 4ZA (stamp duty land tax: higher rates for additional dwellings etc) is amended as follows. (2) In paragraph 3 (single dwelling transactions)— (a) in...

  • New Clause 25 - HGV road user levy

    “(1) Section 5(2) of the HGV Road User Levy Act 2013 (HGV road user levy charged for all periods for which a UK heavy goods vehicle is charged to vehicle excise duty) does not apply where...

  • New Clause 32 - Enterprise management incentives: disqualifying events

    “(1) The modifications made by this section apply for the purposes of determining whether a disqualifying event occurs or is treated as occurring in relation to an employee in accordance...

  • New Schedule 1 - Taxation of coronavirus support payments (10 speeches)

    Accounting for coronavirus support payments referable to a business 1 (1) This paragraph applies if a person carrying on, or who carried on, a business (whether alone or in partnership) receives...