Threads / Spring Finance Bill 2023: Report Stage
Policy Paper Published 13 Jun 2023 HM Revenue & Customs HM Treasury ↗ View on GOV.UK

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.

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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