Spring Finance Bill 2023: Report Stage
Explanatory Notes and Tax Information and Impact Notes for government amendments at Report Stage of Spring Finance Bill 2023.
Documents
Amendment 17 to Clause 292: Non-chargeable amounts of joint venture to be attributed to participantsapplication/pdfNew Clause 5: HMRC Communications dataapplication/pdfAmendments 18 and 19 to Clause 314: Deposit schemes application/pdfTIIN - HMRC’s Information and International Exchange PowersNew Clause 4: Domestic top-up tax to apply from 31 December 2023application/pdfAmendments 9 and 10 to Clause 7: Temporary full expensing etc for expenditure on plant or machineryapplication/pdfAmendments 11, 12 and 13 to Clause 12: Energy (oil and gas) profits levy: de-carbonisation allowance application/pdfAmendment 14 to Clause 23: Modification of certain existing transitional protectionsapplication/pdfAmendment 15 to Clause 51: Alcoholic products qualifying for draught relief application/pdf