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Coronavirus (Scotland) (No. 2) Act 2020

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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.

Issue: 1490
Categories: News