It will be recalled that the Hon. Minister of Finance, Economic Planning and Development presented the Budget 2020-2021 at a time of unprecedented crisis – locally and globally. The Finance (Miscellaneous Provisions) Act 2020 (No. 7 of 2020) amends a series of legislation for the implementation of the measures announced in the Budget Speech 2020-2021 with the objective to create a New Normal for the ultimate benefits of all stakeholders in the country.