Finance Bill 2023-2024 — Report Stage
Explanatory Notes and Tax Information and Impact Notes (TIINs) for government amendments and new clauses at Report Stage of Finance Bill 2023-2024.
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Linked documents
- Bill Amendment New Clause 5: Electricity generator levy: new investment exemption
- Bill Amendment Amendments 7 and 8 to Schedule 1: R&D intensity ratio: Preventing double counting of amounts in total relevant expenditure
- Bill Amendment Amendment 1 to Schedule 1: Avoidance of double-claiming and gaps in entitlement during transition
- Bill Amendment Amendments 3 to 5 to Schedule 6: Imposing information requirements for creative sector relief to provide for consequences of non-compliance short of the total invalidity of the claim
▤ Verbatim text from source document
The government tabled the following amendments for Report stage of Finance Bill 2023-2024. These are accompanied by an Explanatory Note and Tax Information and Impact Note (TIIN) where applicable.
- New Clause 5 — Electricity generator levy, new investment exemption
- Amendments 7 to 8 to Schedule 1 — R&D intensity ratio, Preventing double counting of amounts in total relevant expenditure
- Amendment 1 to Schedule 1 — Avoidance of double-claiming and gaps in entitlement during transition
- Amendments 3 to 5 to Schedule 6 — Imposing information requirements for creative sector relief to provide for consequences of non-compliance short of the total invalidity of the claim