Finance Act 2021 Notes: Section 112: repeal of carbon emissions tax
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.
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| Format: | Journal article |
| Language: | English |
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Sweet and Maxwell
2021
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