Spring Finance Bill 2023: Committee of the Whole House
Explanatory Notes for government amendments in Committee of the Whole House of Spring Finance Bill 2023.
Documents
Details
The government tabled the following amendments for the Committee of the whole House of Spring Finance Bill 2023. These are accompanied by an Explanatory Note.
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Amendment 12 to Clause 174: Multinational top-up tax: amount of covered tax balance
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Amendment 13 to Clause 223: Multinational top-up tax: adjustments
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Amendment 14 to Schedule 1: Relief for research and development
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Amendment 15 to Schedule 16: Multinational top-up tax: transitional provision
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Amendment 16 to Schedule 16: Multinational top-up tax: transitional provision
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Amendment 17 to Schedule 16: Multinational top-up tax: transitional provision
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Amendment 18 to Schedule 16: Multinational top-up tax: transitional provision
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Amendment 19 to Schedule 16: Multinational top-up tax: transitional provision
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Amendment 20 to Schedule 16: Multinational top-up tax: transitional provision