Tenth Report of Session 2021–22 Contents

Instruments not reported

The Committee has considered the instruments set out in the Annex to this Report, none of which was required to be reported.


Draft Instruments requiring affirmative approval


Double Taxation Relief and International Tax Enforcement (Taiwan) Order 2021

Instruments subject to annulment

S.I. 2021/704

Corporation Tax (Carry Back of Losses: Temporary Extension) Regulations 2021

S.I. 2021/917

Greenhouse Gas Emissions Trading Scheme Auctioning (Amendment) (No. 2) Regulations 2021

S.I. 2021/942

Trade Remedies (Dumping and Subsidisation) (Amendment) (EU Exit) Regulations 2021

S.I. 2021/979

Indirect Taxes (Disclosure of Avoidance Schemes) (Amendment) Regulations 2021

S.I. 2021/980

Tax Avoidance Schemes (Information) (Amendment) Regulations 2021

S.I. 2021/986

Value Added Tax (Amendment) Regulations 2021

S.I. 2021/1010

Promoters of Tax Avoidance Schemes (Prescribed Circumstances under Section 235) (Amendment) Regulations 2021

S.I. 2021/1023

Value Added Tax (Treatment of Transactions) (Revocation) Order 2021

S.I. 2021/1030

Tonnage Tax (Training Requirement) (Amendment etc.) Regulations 2021

Published: 29 October 2021 Site information    Accessibility statement