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

Documents

Amendment 12 to Clause 174: Multinational top-up tax: amount of covered tax balance

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Amendment 13 to Clause 223: Multinational top-up tax: adjustments

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Amendment 14 to Schedule 1: Relief for research and development

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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

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Amendment 18 to Schedule 16: Multinational top-up tax: transitional provision

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Amendment 19 to Schedule 16: Multinational top-up tax: transitional provision

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Amendment 20 to Schedule 16: Multinational top-up tax: transitional provision

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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

  • Amendment 16 to Schedule 16: Multinational top-up tax: transitional provision

  • 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

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