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Contents

Legislation
Finance Act 2020
  • Introduction
  • PART 1 Income tax, corporation tax and capital gains tax
  • PART 2 Digital services tax
  • PART 3 Other taxes
  • PART 4 Miscellaneous and final
  • SCHEDULE 1 Workers' services provided through intermediaries
  • SCHEDULE 2 The loan charge: consequential amendments
  • SCHEDULE 3 Entrepreneurs' relief
  • SCHEDULE 4 Corporate capital losses
  • SCHEDULE 5 Structures and buildings allowances
  • SCHEDULE 6 Non-UK resident companies carrying on UK property businesses etc
  • SCHEDULE 7 CT payment plans for tax on certain transactions with EEA residents
  • SCHEDULE 8 Digital services tax: returns, enquiries, assessments and appeals
  • SCHEDULE 9 DST payment notices
  • SCHEDULE 10 Digital services tax: minor and consequential amendments
  • SCHEDULE 11 Private pleasure craft
  • SCHEDULE 12 Carbon emissions tax
  • SCHEDULE 13 Joint and several liability of company directors etc
  • SCHEDULE 14 Amendments relating to the operation of the GAAR
  • SCHEDULE 15 Tax relief for scheme payments etc
  • SCHEDULE 16 Taxation of coronavirus support payments
  1. UK legislation
  2. Finance Act 2020

Finance Act 2020

From legislation.gov.uk

An Act to grant certain duties, to alter other duties, and to amend the law relating to the national debt and the public revenue, and to make further provision in connection with finance.

[22nd July 2020]

Most Gracious Sovereign

WE, Your Majesty's most dutiful and loyal subjects, the Commons of the United Kingdom in Parliament assembled, towards raising the necessary supplies to defray Your Majesty's public expenses, and making an addition to the public revenue, have freely and voluntarily resolved to give and to grant unto Your Majesty the several duties hereinafter mentioned; and do therefore most humbly beseech Your Majesty that it may be enacted, and be it enacted by the Queen's most Excellent Majesty, by and with the advice and consent of the Lords Spiritual and Temporal, and Commons, in this present Parliament assembled, and by the authority of the same, as follows:—

Begin readingSection 1 Income tax charge for tax year 2020-21
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