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Further provisions for draft Finance Bill 2021

Lexis®PSL Tax report on the further draft legislation for Finance Bill 2021 and related materials and consultations published last week.

The government has published further draft legislation for Finance Bill 2021 (FB 2021) (previously referred to as Finance Bill 2020/21) together with accompanying explanatory notes responses to consultations and other supporting documents. The majority of the provisions including the new plastic packaging tax were previously announced. There is also a new consultation on making tax digital for corporation tax.

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