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Finance Act 2020: Key amendments

The Finance (Miscellaneous Provisions) Bill 2020 (“the Bill”) was introduced to the parliament on 7 July 2020. After being subject to parliamentary debates, The Finance (Miscellaneous Provisions) Act 2020 (“the Act”) was voted with amendments on 4 August 2020 and received the President’s assent on 7 August 2020. The Act provides to amend a number of legislations to provide for implementation of measures announced in the Budget Speech delivered on 4 June 2020. This alert covers the key fiscal amendments provided by the Act and their effective dates.

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