IRRV Alert - week ending 14th April 2023
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Circulars
Spring Finance Bill 2023: Committee of the Whole House (14 April 2023)
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.
- From:
- HM Treasury
- Published
- 14 April 2023
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Documents
Amendment 12 to Clause 174: Multinational top-up tax: amount of covered tax balance
PDF, 101 KB, 1 page
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Amendment 13 to Clause 223: Multinational top-up tax: adjustments
PDF, 124 KB, 1 page
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Amendment 14 to Schedule 1: Relief for research and development
PDF, 131 KB, 1 page
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Amendment 15 to Schedule 16: Multinational top-up tax: transitional provision
PDF, 99.3 KB, 1 page
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Amendment 16 to Schedule 16: Multinational top-up tax: transitional provision
PDF, 106 KB, 1 page
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Amendment 17 to Schedule 16: Multinational top-up tax: transitional provision
PDF, 124 KB, 1 page
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Amendment 18 to Schedule 16: Multinational top-up tax: transitional provision
PDF, 124 KB, 1 page
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Amendment 19 to Schedule 16: Multinational top-up tax: transitional provision
PDF, 131 KB, 1 page
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Amendment 20 to Schedule 16: Multinational top-up tax: transitional provision
PDF, 106 KB, 1 page
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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
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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
-
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
Published 14 April 2023