Policy paper

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.

From:
HM Revenue & Customs
Published
29 January 2024

Documents

New Clause 5: Electricity generator levy: new investment exemption

HTML

Amendments 7 and 8 to Schedule 1: R&D intensity ratio: Preventing double counting of amounts in total relevant expenditure

HTML

Amendment 1 to Schedule 1: Avoidance of double-claiming and gaps in entitlement during transition

HTML

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

HTML

Notes on resolution

PDF, 75.5 KB, 1 page

This file may not be suitable for users of assistive technology.

Request an accessible format.
If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Details

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
Published 29 January 2024

Related content