Policy paper

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.

This was published under the 2022 to 2024 Sunak Conservative government

Documents

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

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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.

  • Amendment 12 to Clause 174: Multinational top-up tax: amount of covered tax balance

  • Amendment 13 to Clause 223: Multinational top-up tax: adjustments

  • Amendment 14 to Schedule 1: Relief for research and development

  • Amendment 15 to Schedule 16: Multinational top-up tax: transitional provision

  • Amendment 16 to Schedule 16: Multinational top-up tax: transitional provision

  • Amendment 17 to Schedule 16: Multinational top-up tax: transitional provision

  • Amendment 18 to Schedule 16: Multinational top-up tax: transitional provision

  • Amendment 19 to Schedule 16: Multinational top-up tax: transitional provision

  • Amendment 20 to Schedule 16: Multinational top-up tax: transitional provision

Updates to this page

Published 14 April 2023

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