LegalizeReform history
Finance Act 2021
22 versions
· 2021-06-10
2025-05-31
Finance Act 2021
2025-03-28
Finance Act 2021
2025-03-20
Finance Act 2021
2024-11-12
Finance Act 2021
2024-04-06
Finance Act 2021
2024-03-01
Finance Act 2021
2024-02-22
Finance Act 2021
2023-10-02
Finance Act 2021
Changes on 2023-10-02
@@ -68,7 +68,7 @@
### Corporation tax charge and rates
#### Designation of special tax sites
#### Repeal of carbon emissions tax
##### 6
@@ -14815,19 +14815,29 @@
| *Authorisation* | *Authorised activity* | *Licensing authority* | *Category* |
| --- | --- | --- | --- |
| A licence under section 46 of TPCA 1847 | Driving a hackney carriage | The Commissioners (within the meaning of TPCA 1847) | 1 |
| A licence under section 46 of TPCA 1847 | Driving a hackney carriage (England and Wales) | The Commissioners (within the meaning of TPCA 1847) | 1 |
| A licence under section 8 of MPCA 1869 | Driving a hackney carriage (London) | Transport for London | 1 |
| A licence under section 9 of PCCA 1975 | Driving a private hire vehicle (Plymouth) | Plymouth City Council | 1 |
| A licence under section 51 of LG(MP)A 1976 | Driving a private hire vehicle | A district council (within the meaning of Part 2 of LG(MP)A 1976) | 1 |
| A licence under section 51 of LG(MP)A 1976 | Driving a private hire vehicle (England and Wales) | A district council (within the meaning of Part 2 of LG(MP)A 1976) | 1 |
| A taxi driver’s licence (including a temporary licence) under section 13 of CG(S)A 1982 | Driving a taxi (Scotland) | A licensing authority (within the meaning of CG(S)A 1982) | 1 |
| A private hire car driver’s licence (including a temporary licence) under section 13 of CG(S)A 1982 | Driving a private hire car (Scotland) | A licensing authority (within the meaning of CG(S)A 1982) | 1 |
| A licence under section 13 of PHV(L)A 1998 | Driving a private hire vehicle (London) | The licensing authority (within the meaning of PHV(L)A 1998) | 1 |
| A licence under section 23 of TA(NI) 2008 | Driving a taxi (Northern Ireland) | The Department for Infrastructure in Northern Ireland | 1 |
| A licence under section 13 of PCCA 1975 | Operating a private hire vehicle (Plymouth) | Plymouth City Council | 2 |
| A licence under section 55 of LG(MP)A 1976 | Operating a private hire vehicle | A district council (within the meaning of Part 2 of LG(MP)A 1976) | 2 |
| A licence under section 55 of LG(MP)A 1976 | Operating a private hire vehicle (England and Wales) | A district council (within the meaning of Part 2 of LG(MP)A 1976) | 2 |
| A licence (including a temporary licence) under Part 1 of CG(S)A 1982 for the activity specified in article 2(2) of LBOO 2009 | Use of premises as booking office for taxis or private hire cars (Scotland) | A licensing authority (within the meaning of CG(S)A 1982) | 2 |
| A licence under section 3 of PHV(L)A 1998 | Operating a private hire vehicle (London) | The licensing authority (within the meaning of PHV(L)A 1998) | 2 |
| A site licence under SMDA 2013 (see section 2 of that Act) | Carrying on business as a scrap metal dealer at a site | A local authority (within the meaning of SMDA 2013) | 3 |
| A collector's licence under SMDA 2013 (see section 2 of that Act) | Carrying on business as a scrap metal dealer as a mobile collector | A local authority (within the meaning of SMDA 2013) | 4 |
| A metal dealer’s licence (including a temporary licence) under section 28 of CG(S)A 1982 | Carrying on business as a metal dealer (Scotland) | A licensing authority (within the meaning of CG(S)A 1982) | 3 |
| A site licence under SMDA 2013 (see section 2 of that Act) | Carrying on business as a scrap metal dealer at a site (England and Wales) | A local authority (within the meaning of SMDA 2013) | 3 |
| An itinerant metal dealer’s licence (including a temporary licence) under section 32 of CG(S)A 1982 | Carrying on business as an itinerant metal dealer (Scotland) | A licensing authority (within the meaning of CG(S)A 1982) | 4 |
| A collector's licence under SMDA 2013 (see section 2 of that Act) | Carrying on business as a scrap metal dealer as a mobile collector (England and Wales) | A local authority (within the meaning of SMDA 2013) | 4 |
- (3) In the table—
- “*CG(S)A 1982*” means the Civic Government (Scotland) Act 1982;
- “*LBOO 2009*” means the Civic Government (Scotland) Act 1982 (Licensing of Booking Offices) Order 2009 ([S.S.I. 2009/145](https://www.legislation.gov.uk/ssi/2009/145));
- “*LG(MP)A 1976*” means the Local Government (Miscellaneous Provisions) Act 1976;
- “*MPCA 1869*” means the Metropolitan Public Carriage Act 1869;
@@ -14837,6 +14847,8 @@
- “*PHV(L)A 1998*” means the Private Hire Vehicles (London) Act 1998;
- “*SMDA 2013*” means the Scrap Metal Dealers Act 2013;
- “*TA(NI) 2008*” means the [Taxis Act (Northern Ireland) 2008 (c. 4 (N.I.))](https://www.legislation.gov.uk/nia/2008/4);
- “*TPCA 1847*” means the Town Police Clauses Act 1847.
@@ -15252,13 +15264,13 @@
The amendments made by paragraph 8 have effect whenever the land transaction return under section 76 of FA 2003 was delivered.
#### Income tax charge for tax year 2021-22
#### Super-deductions and other temporary first-year allowances
#### Main rates of income tax for tax year 2021-22
#### Further provision about super-deductions etc
#### Meaning of “general decommissioning expenditure”
#### Extensions of plant or machinery leases for reasons related to coronavirus
#### Temporary extension of periods to which trade losses may be carried back
#### Workers' services provided through intermediaries
@@ -15268,40 +15280,40 @@
#### Enterprise management incentives
#### Cycles and cyclist's safety equipment
#### Freezing the standard lifetime allowance
#### Deduction where business rates etc repaid
#### Payments made to victims of modern slavery etc
#### Plastic packaging tax
#### Notification of liability and registration
#### Fraudulent evasion
#### Rate bands etc for tax years 2021-22 to 2027-28
#### Increased rates for non-resident transactions
#### Repayment to certain housing co-operatives: 2020-21 chargeable period
#### Exemption for coronavirus tests
#### Collective money purchase benefits
#### Repeal of provisions relating to the Interest and Royalties Directive
#### Hybrid and other mismatches
#### Charge to plastic packaging tax
#### Cancellation of registration
#### Misstatements
#### Temporary period for reduced rates on residential property
#### Relief from higher rate charge for certain housing co-operatives etc
#### Extension of temporary 5% reduced rate for hospitality and tourism sectors
#### Temporary 12.5% reduced rate for hospitality and tourism sectors
#### Extending digital record-keeping for VAT purposes to all businesses
#### Refunds to S4C
#### Rates of tobacco products duty
#### Distance selling: Northern Ireland
#### Steel removed to Northern Ireland
#### Rates for light passenger or light goods vehicles, motorcycles etc
#### Rebates where higher rate of duty paid
#### HGV road user levy (extension of suspension)
#### Rates of air passenger duty from 1 April 2022
#### Rates of air passenger duty from 1 April 2022
#### Amounts of gross gaming yield charged to gaming duty
#### Rates of climate change levy from 1 April 2023
@@ -16672,7 +16684,29 @@
[^key-55b76744044f7f0a37c00c60306129f7]: [Sch. 5 para. 22(2)](https://www.legislation.gov.uk/ukpga/2021/26/schedule/5/paragraph/22/2) omitted (11.7.2023) by virtue of [Finance (No. 2) Act 2023 (c. 30)](https://www.legislation.gov.uk/ukpga/2023/30), [s. 24(9)(b)](https://www.legislation.gov.uk/ukpga/2023/30/section/24/9/b)
#### Rates of climate change levy from 1 April 2022 to 31 March 2023
[^key-8cdef569ca67beb65c1248644faf81e8]: Words in [Sch. 33 para. 1(2)](https://www.legislation.gov.uk/ukpga/2021/26/schedule/33/paragraph/1/2) Table inserted (2.10.2023 in relation to applications made on or after that date) by [Finance (No. 2) Act 2023 (c. 30)](https://www.legislation.gov.uk/ukpga/2023/30), [s. 342(3)](https://www.legislation.gov.uk/ukpga/2023/30/section/342/3)[(10)](https://www.legislation.gov.uk/ukpga/2023/30/section/342/10)
[^key-9d7a5d27241cabd9703a1be35af96834]: Words in [Sch. 33 para. 1(2)](https://www.legislation.gov.uk/ukpga/2021/26/schedule/33/paragraph/1/2) Table inserted (2.10.2023 in relation to applications made on or after that date) by [Finance (No. 2) Act 2023 (c. 30)](https://www.legislation.gov.uk/ukpga/2023/30), [s. 342(4)](https://www.legislation.gov.uk/ukpga/2023/30/section/342/4)[(10)](https://www.legislation.gov.uk/ukpga/2023/30/section/342/10)
[^key-f12895ad4e0634937a1cc7b3df270b85]: Words in [Sch. 33 para. 1(2)](https://www.legislation.gov.uk/ukpga/2021/26/schedule/33/paragraph/1/2) Table inserted (2.10.2023 in relation to applications made on or after that date) by [Finance (No. 2) Act 2023 (c. 30)](https://www.legislation.gov.uk/ukpga/2023/30), [s. 342(5)](https://www.legislation.gov.uk/ukpga/2023/30/section/342/5)[(10)](https://www.legislation.gov.uk/ukpga/2023/30/section/342/10)
[^key-674952be94c49d903788a2b91909be1c]: Words in [Sch. 33 para. 1(2)](https://www.legislation.gov.uk/ukpga/2021/26/schedule/33/paragraph/1/2) Table inserted (2.10.2023 in relation to applications made on or after that date) by [Finance (No. 2) Act 2023 (c. 30)](https://www.legislation.gov.uk/ukpga/2023/30), [s. 342(6)](https://www.legislation.gov.uk/ukpga/2023/30/section/342/6)[(10)](https://www.legislation.gov.uk/ukpga/2023/30/section/342/10)
[^key-332d4f9ce2cb6323a1ea4909581d65e8]: Words in [Sch. 33 para. 1(2)](https://www.legislation.gov.uk/ukpga/2021/26/schedule/33/paragraph/1/2) Table inserted (2.10.2023 in relation to applications made on or after that date) by [Finance (No. 2) Act 2023 (c. 30)](https://www.legislation.gov.uk/ukpga/2023/30), [s. 342(7)](https://www.legislation.gov.uk/ukpga/2023/30/section/342/7)[(10)](https://www.legislation.gov.uk/ukpga/2023/30/section/342/10)
[^key-14db463fcb141d6cdaf65d256185fbd4]: Words in [Sch. 33 para. 1(2)](https://www.legislation.gov.uk/ukpga/2021/26/schedule/33/paragraph/1/2) Table inserted (2.10.2023 in relation to applications made on or after that date) by [Finance (No. 2) Act 2023 (c. 30)](https://www.legislation.gov.uk/ukpga/2023/30), [s. 342(8)(a)](https://www.legislation.gov.uk/ukpga/2023/30/section/342/8/a)[(10)](https://www.legislation.gov.uk/ukpga/2023/30/section/342/10)
[^key-1a2021495bea53598bbbc8c82fb3fadc]: Words in [Sch. 33 para. 1(2)](https://www.legislation.gov.uk/ukpga/2021/26/schedule/33/paragraph/1/2) Table inserted (2.10.2023 in relation to applications made on or after that date) by [Finance (No. 2) Act 2023 (c. 30)](https://www.legislation.gov.uk/ukpga/2023/30), [s. 342(8)(b)](https://www.legislation.gov.uk/ukpga/2023/30/section/342/8/b)[(10)](https://www.legislation.gov.uk/ukpga/2023/30/section/342/10)
[^key-4baab3c69595b62de8ee672dcc23136a]: Words in [Sch. 33 para. 1(2)](https://www.legislation.gov.uk/ukpga/2021/26/schedule/33/paragraph/1/2) Table inserted (2.10.2023 in relation to applications made on or after that date) by [Finance (No. 2) Act 2023 (c. 30)](https://www.legislation.gov.uk/ukpga/2023/30), [s. 342(8)(c)](https://www.legislation.gov.uk/ukpga/2023/30/section/342/8/c)[(10)](https://www.legislation.gov.uk/ukpga/2023/30/section/342/10)
[^key-6caeb176e26f15d6996c65784dba320e]: Words in [Sch. 33 para. 1(2)](https://www.legislation.gov.uk/ukpga/2021/26/schedule/33/paragraph/1/2) Table inserted (2.10.2023 in relation to applications made on or after that date) by [Finance (No. 2) Act 2023 (c. 30)](https://www.legislation.gov.uk/ukpga/2023/30), [s. 342(8)(d)](https://www.legislation.gov.uk/ukpga/2023/30/section/342/8/d)[(10)](https://www.legislation.gov.uk/ukpga/2023/30/section/342/10)
[^key-88d2d9e08756c226a8dd49cf94105736]: Words in [Sch. 33 para. 1(2)](https://www.legislation.gov.uk/ukpga/2021/26/schedule/33/paragraph/1/2) Table inserted (2.10.2023 in relation to applications made on or after that date) by [Finance (No. 2) Act 2023 (c. 30)](https://www.legislation.gov.uk/ukpga/2023/30), [s. 342(8)(e)](https://www.legislation.gov.uk/ukpga/2023/30/section/342/8/e)[(10)](https://www.legislation.gov.uk/ukpga/2023/30/section/342/10)
[^key-130941f82e6f56fa417224a90a740638]: Words in [Sch. 33 para. 1(3)](https://www.legislation.gov.uk/ukpga/2021/26/schedule/33/paragraph/1/3) inserted (2.10.2023 in relation to applications made on or after that date) by [Finance (No. 2) Act 2023 (c. 30)](https://www.legislation.gov.uk/ukpga/2023/30), [s. 342(9)](https://www.legislation.gov.uk/ukpga/2023/30/section/342/9)[(10)](https://www.legislation.gov.uk/ukpga/2023/30/section/342/10)
#### Amounts of gross gaming yield charged to gaming duty
#### Rates of climate change levy from 1 April 2023
@@ -16692,14 +16726,14 @@
#### Interpretation
#### Follower notice penalties
#### The GAAR and partnerships
#### Miscellaneous amendments of Schedule 36 to FA 2008
#### Late payment interest and repayment interest: VAT
#### Licensing authorities: requirements to give or obtain tax information
#### International arrangements for exchanging information on the gig economy
#### Replacement of LIBOR with incremental borrowing rate
#### Tax consequences of reform etc of LIBOR and other reference rates
#### Interpretation
#### Powers of the Treasury to amend legislation relating to banks
#### Short title
2023-07-11
Finance Act 2021
2023-04-06
Finance Act 2021
2023-04-01
Finance Act 2021
2023-02-07
Finance Act 2021
2023-01-10
Finance Act 2021
2023-01-01
Finance Act 2021
2022-08-01
Finance Act 2021
2022-04-28
Finance Act 2021
2022-04-01
Finance Act 2021
2022-02-24
Finance Act 2021
2021-12-10
Finance Act 2021
2021-07-05
Finance Act 2021
2021-07-01
Finance Act 2021
2021-06-10
Finance Act 2021
original version
Text at this date