The Scottish Parliament has approved a measure to exclude companies based in tax havens from coronavirus-related grants after members backed a Scottish Green Party amendment to emergency legislation. The measure in the Coronavirus (Scotland) (No. 2) Bill, passed on 20 May 2020, is intended to exclude "those who seek to minimize their tax arrangements to the detriment of the wider economy," according to a Scottish government statement.
Part 11 of schedule 4 to the bill establishes that, befor…