Finance Act 2020 Notes : Section 95 and Schedule 12: carbon emissions tax; Section 96: charge for allocating allowances under emissions reduction trading scheme
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The work Finance Act 2020 Notes : Section 95 and Schedule 12: carbon emissions tax; Section 96: charge for allocating allowances under emissions reduction trading scheme represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
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Finance Act 2020 Notes : Section 95 and Schedule 12: carbon emissions tax; Section 96: charge for allocating allowances under emissions reduction trading scheme
Resource Information
The work Finance Act 2020 Notes : Section 95 and Schedule 12: carbon emissions tax; Section 96: charge for allocating allowances under emissions reduction trading scheme represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
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- Finance Act 2020 Notes : Section 95 and Schedule 12: carbon emissions tax; Section 96: charge for allocating allowances under emissions reduction trading scheme
- 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
- Geographic coverage
- Europe
- Language note
- English
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Context of Finance Act 2020 Notes : Section 95 and Schedule 12: carbon emissions tax; Section 96: charge for allocating allowances under emissions reduction trading schemeWork of
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/resource/5lm_qfSaAN8/" typeof="CreativeWork http://bibfra.me/vocab/lite/Work"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/5lm_qfSaAN8/">Finance Act 2020 Notes : Section 95 and Schedule 12: carbon emissions tax; Section 96: charge for allocating allowances under emissions reduction trading scheme</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
