Journal article
Finance Act 2021 Notes: Section 112: repeal of carbon emissions tax
- Abstract:
- Notes provisions of the Finance Act 2021 s.112, repealing measures in the Finance Act 2019 and Finance Act 2020 which imposed a carbon emissions tax to allow transition from the EU Emissions Trading Scheme (ETS) pending the implementation of a UK ETS.
- Publication status:
- Published
- Peer review status:
- Peer reviewed
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- Files:
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(Preview, Accepted manuscript, pdf, 74.7KB, Terms of use)
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Authors
- Publisher:
- Sweet and Maxwell
- Journal:
- British Tax Review More from this journal
- Volume:
- 2021
- Issue:
- 4
- Pages:
- 433
- Publication date:
- 2021-11-22
- Acceptance date:
- 2021-09-06
- ISSN:
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0007-1870
- Language:
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English
- Keywords:
- Pubs id:
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1194135
- Local pid:
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pubs:1194135
- Deposit date:
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2021-09-16
- ARK identifier:
Terms of use
- Copyright holder:
- Sweet and Maxwell
- Copyright date:
- 2021
- Rights statement:
- © Sweet and Maxwell
- Notes:
- This is the accepted manuscript version of the article. The final version is available online from British Tax Review.
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