Finance Bill 2022: government amendments to Schs 2 and 15

Published on: 15 December 2021

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Specialist Tax Regulatory Materials

Article summary

The government has proposed amendments to Schedules 2 (qualifying asset holding companies) and 15 (notification of uncertain tax treatment). Government amendments to clause 28 (diverted profits tax) were passed on 1 December.

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

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