IRRV Alert - week ending 16th Jun 2023
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Spring Finance Bill 2023: Report Stage (13 June 2023)
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
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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
PDF, 109 KB, 1 page
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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
PDF, 125 KB, 1 page
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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