This article provides an overview of changes introduced by Finance Act 2021 (FA 2021) to Part 16 TCA 1997 (relief for investment in corporate trades) and certain Covid-19-related measures, i.e. the Employment Wage Subsidy Scheme (EWSS) and debt warehousing of income tax. Albeit that the Finance Act 2021 was signed into law on 21 December 2021, owing to the changing nature of the pandemic, amendments have been made to the EWSS, and those changes, as at the time of writing, are highlighted.
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