The Coronavirus (Scotland) (No. 2) Act 2020 received royal assent on 26 May 2020. As reported last week, Schedule 4 to the Act includes two important tax-related measures:
Part 5: temporary extension to the period to reclaim the additional dwelling supplement; and
Part 12: restriction on coronavirus-related grants for businesses connected with tax havens.
Both Parts were renumbered in the final version of the Bill.
The Coronavirus (Scotland) (No. 2) Act 2020 received royal assent on 26 May 2020. As reported last week, Schedule 4 to the Act includes two important tax-related measures:
Part 5: temporary extension to the period to reclaim the additional dwelling supplement; and
Part 12: restriction on coronavirus-related grants for businesses connected with tax havens.
Both Parts were renumbered in the final version of the Bill.
