Finance Act 2021 Notes: Section 92: extension of temporary 5% reduced rate for hospitality and tourism sectors; Section 93: temporary 12.5% reduced rate for hospitality and tourism sectors

Eddy Tam

Finance Act 2021 Notes: Section 92: extension of temporary 5% reduced rate for hospitality and tourism sectors; Section 93: temporary 12.5% reduced rate for hospitality and tourism sectors

Economics

Research output: Contribution to journal › Comment/debate › peer-review

Original language	English
Pages (from-to)	425
Journal	British Tax Review
Publication status	Published - 8 Oct 2021

Cite this

@article{0c6fe88cd5204ea6a0e38e6c6edf7302,

title = "Finance Act 2021 Notes: Section 92: extension of temporary 5% reduced rate for hospitality and tourism sectors; Section 93: temporary 12.5% reduced rate for hospitality and tourism sectors",

author = "Eddy Tam",

year = "2021",

month = oct,

day = "8",

language = "English",

pages = "425",

journal = "British Tax Review",

issn = "0007-1870",

publisher = "Thomson Reuters",

}