Policy paper

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.

Documents

Notes on resolution

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Details

The government tabled the following amendments for Report stage of Finance Bill 2023-2024. These are accompanied by an Explanatory Note and Tax Information and Impact Note (TIIN) where applicable.

  • New Clause 5 — Electricity generator levy, new investment exemption
  • Amendments 7 to 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

Updates to this page

Published 29 January 2024

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