Cabinet paper DEV-22-SUB-0015: Tax Administration (Extension of Period of Relief for Certain Disposals of Trading Stock) Order 2022

1. IR2021/624 – Tax policy report: Extending tax relief for donations of trading stock made by businesses in response to the COVID-19 outbreak (9 December 2021) (5 pages); PDF 308 KB
2. IR2022/029 – Tax policy report: Cabinet paper: Extension of end date for tax relief for donations of trading stock made by businesses in response to Covid-19 (27 January 2022) (3 pages); PDF 323 KB
3. DEV-22-SUB-0015 – Cabinet paper: Extension of end date for tax relief for donations of trading stock made by businesses in response to COVID-19 (2 March 2022) (5 pages); PDF 136 KB
4. DEV-22-MIN-0015 – Minute: Tax Administration (Extension of Period of Relief for Certain Disposals of Trading Stock) Order 2022 (2 March 2022) (2 pages); PDF 223 KB

The Cabinet paper was considered by the Cabinet Economic Development Committee on 2 March 2022 and confirmed by Cabinet on 7 March 2022.

One attachment to the Cabinet paper is not included in this information release as it is publicly available:

– Tax Administration (Extension of Period of Relief for Certain Disposals of Trading Stock) Order 2022