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Report stage second day. New clause 27 (Review of tax reliefs), discussed with new clause 2 (Review of changes to entrepreneurs’ relief), new clause 4 (Structures and buildings allowances: review), and new clause 17 (Review of geographical effects of provisions of Sections 28 to 31), debated and withdrawn. Government new clause 19 (Taxation of coronavirus support payments), discussed with Government new clause 20 (Protected pension age of members re-employed as a result of coronavirus), Government new clause 21 (Modifications of the statutory residence test in connection with coronavirus), Government new clause 22 (Future Fund: EIS and SEIS relief), Government new clause 23 (Interest on unpaid tax in case of disaster etc of national significance), Government new clause 24 (Exceptional circumstances preventing disposal of interest in three year period), Government new clause 25 (HGV road user levy), Government new clause 32 (Enterprise management incentives: qualifying events), Government new schedule 1 (Taxation of coronavirus support payments), new clause 29 (Review of impact of Act on poverty, new clause 10 (Impact of provisions of the Act on child poverty), new clause 3 (Review of changes to capital allowances), new clause 6 (General anti-abuse rule: review of effect on tax revenues), new clause 7 (Call-off stock arrangements: sectoral review of impact), new clause 8 (Review of effects on measures in Act of certain changes in migration levels), new clause 9 (Review of effects on migration of measures in Act), new clause 11 (Assessment of equality impact of measures in Act), new clause 15 (Sectoral review of impact of Act), new clause 16 (Review of effect of Act on tax revenues), new clause 30 (Review of rates of air passenger duty), and amendments. Government new clauses 19 to 25 and 32 agreed to. Government new schedule 1 agreed to. Third reading. Agreed to on question and Bill passed.
Report stage second day. New clause 27 (Review of tax reliefs), discussed with new clause 2 (Review of changes to entrepreneurs’ relief), new clause 4 (Structures and buildings allowances: review), and new clause 17 (Review of geographical effects of provisions of Sections 28 to 31), debated and withdrawn. Government new...