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.

This was published under the 2022 to 2024 Sunak Conservative government

Documents

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

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

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

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

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

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New Clause 5: HMRC Communications data

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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

Updates to this page

Published 13 June 2023

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