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Policy Paper Published 11 Mar 2020 HM Revenue & Customs ↗ View on GOV.UK

Changes to tax provisions for Carbon Emissions Tax

This Tax Information and Impact Note is about changes to the tax provisions for Carbon Emissions Tax.

▤ Verbatim text from source document

This measure announces that the government will maintain the Carbon Emissions Tax as a fallback carbon pricing policy and legislate in Finance Bill 2020, to make changes to the tax provisions set out in Finance Act 2019.