The Resource Finance Act 2020 Notes : Section 95 and Schedule 12: carbon emissions tax; Section 96: charge for allocating allowances under emissions reduction trading scheme

Finance Act 2020 Notes : Section 95 and Schedule 12: carbon emissions tax; Section 96: charge for allocating allowances under emissions reduction trading scheme

Label
Finance Act 2020 Notes : Section 95 and Schedule 12: carbon emissions tax; Section 96: charge for allocating allowances under emissions reduction trading scheme
Title
Finance Act 2020 Notes : Section 95 and Schedule 12: carbon emissions tax; Section 96: charge for allocating allowances under emissions reduction trading scheme
Creator
Subject
Language
eng
Summary
This article notes reforms made by the Finance Act 2020 ss.95 and 96 and Sch.12 to the carbon emissions tax (CET) regime introduced by the Finance Act 2019, including additional Treasury powers to exclude some installations from CET, and the imposition of penalties for failing to meet payment deadlines. It discusses the benefits of the UK's standalone emissions trading scheme (ETS), and why the usual differences between carbon taxes and ETS do not fully apply to it
Citation source
In: British tax review. - London. - (2020), no. 4 ; p. 490-497
http://library.link/vocab/creatorName
Pirlot, A
Geographic coverage
Europe
Language note
English
http://library.link/vocab/subjectName
  • carbon tax
  • penalties
  • environmental tax
  • Brexit
  • emission rights
  • carbon tax
Label
Finance Act 2020 Notes : Section 95 and Schedule 12: carbon emissions tax; Section 96: charge for allocating allowances under emissions reduction trading scheme
Instantiates
Publication
Label
Finance Act 2020 Notes : Section 95 and Schedule 12: carbon emissions tax; Section 96: charge for allocating allowances under emissions reduction trading scheme
Publication

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