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Finance Bill 2023-2024 — Report Stage

Explanatory Notes and Tax Information and Impact Notes (TIINs) for government amendments and new clauses at Report Stage of Finance Bill 2023-2024.

Last fetched 04 May 2026 · gov.uk

Documents

Notes on resolutionapplication/pdf New Clause 5: Electricity generator levy: new investment exemption Amendments 7 and 8 to Schedule 1: R&D intensity ratio: Preventing double counting of amounts in total relevant expenditure Amendment 1 to Schedule 1: Avoidance of double-claiming and gaps in entitlement during transition Amendments 3 to 5 to Schedule 6: Imposing information requirements for creative sector relief to provide for consequences of non-compliance short of the total invalidity of the claim

At a glance

TypePolicy paper

First published29 Jan 2024

Last updated29 Jan 2024

Organisations

HM Revenue & Customs

Topics

Business tax

Source

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