Clause 93 - Transfer schemes: taxation

Health and Care Bill – in the House of Commons at 6:00 pm on 23rd November 2021.

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Amendment made: 85, page 87, line 45, after “capital gains tax,” insert “value added tax,”.—(Edward Argar.)

This amendment enables regulations under clause 93(1) to vary the way VAT would have effect in relation to transfer schemes under clause 92.