Policy paper

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.

• From: HM Treasury and HM Revenue & Customs
• Published: 13 June 2023

This was published under the 2022 to 2024 Sunak Conservative government

Documents

TIIN - HMRC’s Information and International Exchange Powers

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New Clause 4: Domestic top-up tax to apply from 31 December 2023

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Amendments 9 and 10 to Clause 7: Temporary full expensing etc for expenditure on plant or machinery

PDF, 97.4 KB, 2 pages

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Amendments 11, 12 and 13 to Clause 12: Energy (oil and gas) profits levy: de-carbonisation allowance

PDF, 127 KB, 1 page

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Amendment 14 to Clause 23: Modification of certain existing transitional protections

PDF, 131 KB, 1 page

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Amendment 15 to Clause 51: Alcoholic products qualifying for draught relief

PDF, 119 KB, 1 page

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Amendment 17 to Clause 292: Non-chargeable amounts of joint venture to be attributed to participants

PDF, 125 KB, 1 page

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New Clause 5: HMRC Communications data

PDF, 123 KB, 2 pages

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Amendments 18 and 19 to Clause 314: Deposit schemes

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Details

The government tabled the following amendments for the Report Committee of Spring Finance Bill 2023. These are accompanied by an Explanatory Note.

• New Clause 4: Domestic top-up tax to apply from 31 December 2023

• Amendments 9 and 10 to Clause 7: Temporary full expensing etc for expenditure on plant or machinery

• Amendments 11, 12 and 13 to Clause 12: Energy (oil and gas) profits levy: de-carbonisation allowance

• Amendment 14 to Clause 23: Modification of certain existing transitional protections

• Amendment 15 to Clause 51: Alcoholic products qualifying for draught relief

• Amendment 17 to Clause 292: Non-chargeable amounts of joint venture to be attributed to participants

• New Clause 5: HMRC Communications data

• Amendments 18 and 19 to Clause 314: Deposit schemes

Published 13 June 2023