LegalizeReform history
Finance Act 2020
15 versions
· 2020-07-22
2026-03-18
Finance Act 2020
2025-11-20
Finance Act 2020
2025-04-28
Finance Act 2020
2024-02-22
Finance Act 2020
2023-07-11
Finance Act 2020
2023-04-06
Finance Act 2020
Changes on 2023-04-06
@@ -50,7 +50,7 @@
### Corporation tax charge and rates
#### Losses on disposal of shares: abolition of requirement to be UK business
#### Gains from contracts for life insurance etc: top slicing relief
##### 5
@@ -58,7 +58,7 @@
- (2) Accordingly, omit section 7(2) of F(No.2)A 2015 (which is superseded by the provision made by subsection (1)).
#### Relief for certain cross-border transactions
#### Section 48: meaning of “relevant operating expenses”
##### 6
@@ -8511,13 +8511,13 @@
- (11) Expressions used in this paragraph and in Schedule 13 have the same meaning in this paragraph as they have in that Schedule (subject to the modification made by sub-paragraph (10)(a)).
#### Main rates of income tax for tax year 2020-21
#### Income tax charge for tax year 2020-21
#### Determining the appropriate percentage for a car: tax year 2020-21 only
#### Determining the appropriate percentage for a car: tax year 2021-22 only
#### Tax treatment of certain Scottish social security benefits
#### Apprenticeship bursaries paid to persons leaving local authority care
#### Voluntary office-holders: payments in respect of expenses
@@ -8525,13 +8525,13 @@
#### Election for loan charge to be split over three tax years
#### Relief from interest on tax payable by a person subject to the loan charge
#### Operation of the scheme
#### Relief on disposal of private residence
#### Quarterly instalment payments
#### Loan charge reduced where underlying liability disclosed but unenforceable
#### Repaying sums paid to HMRC under agreements relating to certain loans etc
#### Entrepreneurs' relief
#### Corporate capital losses
#### Relief from CGT for loans to traders
@@ -8539,57 +8539,57 @@
#### Structures and buildings allowances: rate of relief
#### Intangible fixed assets: pre-FA 2002 assets etc
#### Surcharge on banking companies: transferred-in losses
#### Changes to accounting standards affecting leases
#### Meaning of “digital services revenues”
#### Duty to notify HMRC of change in relevant information
#### Structures and buildings allowances: miscellaneous amendments
#### Non-UK resident companies carrying on UK property businesses etc
#### CT payment plans for tax on certain transactions with EEA residents
#### Digital services tax: introduction
#### Duty to notify HMRC when threshold conditions are met
#### Excluded property etc
#### Transfers between settlements etc
#### Exceptional circumstances preventing disposal of interest in three year period
#### SDRT: unlisted securities and connected persons
#### Rates of tobacco products duty
#### Relief for payments to victims of persecution during Second World War era
#### Stamp duty: transfers of unlisted securities and connected persons
#### Post-duty point dilution of wine or made-wine
#### Applicable CO2 emissions figure determined using WLTP values
#### Electric vehicles: extension of exemption
#### Exemption in respect of medical courier vehicles
#### Rebated fuel: private pleasure craft
#### Rates of climate change levy until 1 April 2021
#### Motor caravans
#### HGV road user levy
#### Amounts of gross gaming yield charged to gaming duty
#### Rates of climate change levy from 1 April 2021
#### Rates of landfill tax
#### Charge for allocating allowances under emissions reduction trading scheme
#### Carbon emissions tax
#### HMRC debts: priority on insolvency
#### Joint and several liability of company directors etc
#### HMRC debts: regulations
#### Interest on unpaid tax in case of disaster etc of national significance
#### Enterprise management incentives
#### Taxation of coronavirus support payments
#### Protected pension age of members re-employed as a result of coronavirus
#### Modifications of the statutory residence test in connection with coronavirus
#### Preparing for a new tax in respect of certain plastic packaging
#### Short title
#### Future Fund: EIS and SEIS relief
#### Interpretation
### Commencement
@@ -8986,3 +8986,11 @@
[^key-95d83891508434c4488e9df4fd0e6e90]: Words in Sch. 11 para. 9 substituted (28.4.2022) by virtue of [The Criminal Justice Act 2003 (Commencement No. 33) and Sentencing Act 2020 (Commencement No. 2) Regulations 2022 (S.I. 2022/500)](https://www.legislation.gov.uk/uksi/2022/500), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2022/500/regulation/1/2), [5(1)](https://www.legislation.gov.uk/uksi/2022/500/regulation/5/1), [Sch. Pt. 1](https://www.legislation.gov.uk/uksi/2022/500/schedule/part/1)
[^key-bad993e91e9f69ecf539a8a243d6b953]: [S. 112](https://www.legislation.gov.uk/ukpga/2020/14/section/112) in force at 12.5.2022 by [S.I. 2022/531](https://www.legislation.gov.uk/uksi/2022/531), [reg. 2](https://www.legislation.gov.uk/uksi/2022/531/regulation/2)
[^key-8ccea64a197f26b72141a1da247f0647]: [Sch. 15 para. 2](https://www.legislation.gov.uk/ukpga/2020/14/schedule/15/paragraph/2) modified (6.4.2023) by [The Public Service Pension Schemes (Rectification of Unlawful Discrimination) (Tax) Regulations 2023 (S.I. 2023/113)](https://www.legislation.gov.uk/uksi/2023/113), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2023/113/regulation/1/2), [44(2)](https://www.legislation.gov.uk/uksi/2023/113/regulation/44/2) (with [reg. 1(3)](https://www.legislation.gov.uk/uksi/2023/113/regulation/1/3))
[^key-60087b9405dddde41e688a4ab2a48341]: [Sch. 15 para. 3](https://www.legislation.gov.uk/ukpga/2020/14/schedule/15/paragraph/3) modified (6.4.2023) by [The Public Service Pension Schemes (Rectification of Unlawful Discrimination) (Tax) Regulations 2023 (S.I. 2023/113)](https://www.legislation.gov.uk/uksi/2023/113), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2023/113/regulation/1/2), [44(3)](https://www.legislation.gov.uk/uksi/2023/113/regulation/44/3) (with [reg. 1(3)](https://www.legislation.gov.uk/uksi/2023/113/regulation/1/3))
[^key-e170f79c93cdaa85469f11cd26e83f73]: [Sch. 15 para. 4](https://www.legislation.gov.uk/ukpga/2020/14/schedule/15/paragraph/4) modified (6.4.2023) by [The Public Service Pension Schemes (Rectification of Unlawful Discrimination) (Tax) Regulations 2023 (S.I. 2023/113)](https://www.legislation.gov.uk/uksi/2023/113), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2023/113/regulation/1/2), [44(4)](https://www.legislation.gov.uk/uksi/2023/113/regulation/44/4) (with [reg. 1(3)](https://www.legislation.gov.uk/uksi/2023/113/regulation/1/3))
[^key-47ff61c84845eaeabcb11f7a79d506a3]: [Sch. 15 para. 5](https://www.legislation.gov.uk/ukpga/2020/14/schedule/15/paragraph/5) modified (6.4.2023) by [The Public Service Pension Schemes (Rectification of Unlawful Discrimination) (Tax) Regulations 2023 (S.I. 2023/113)](https://www.legislation.gov.uk/uksi/2023/113), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2023/113/regulation/1/2), [44(5)](https://www.legislation.gov.uk/uksi/2023/113/regulation/44/5) (with [reg. 1(3)](https://www.legislation.gov.uk/uksi/2023/113/regulation/1/3))
2022-05-12
Finance Act 2020
2022-04-28
Finance Act 2020
2022-02-24
Finance Act 2020
2021-10-01
Finance Act 2020
2021-06-29
Finance Act 2020
2021-06-10
Finance Act 2020
2021-04-06
Finance Act 2020
2021-02-22
Finance Act 2020
2020-07-22
Finance Act 2020
original version
Text at this date