Policy paper

Spring Finance Bill 2023: Public Bill Committee

Explanatory Notes for government amendments in Public Bill Committee of Spring Finance Bill 2023.

• From: HM Treasury
• Published: 10 May 2023
• Last updated: 15 May 2023
  Show all updates

  1. 15 May 2023

     Updated with two letters.

  2. 10 May 2023

     First published.

This was published under the 2022 to 2024 Sunak Conservative government

Documents

Amendment 4 to Schedule 2: Estates in administration and trusts

PDF, 108 KB, 1 page

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Amendment 5 to Schedule 3: Corporate Interest Restriction

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Amendment 6 to Clause 41: Chargeable gains: separated spouses and civil partnerships

PDF, 102 KB, 1 page

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Amendment 7 to Clause 41: Chargeable gains: separated spouses and civil partnerships

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Amendment 8 to Clause 42: Carried interest: election to pay tax as scheme profits arise

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Amendments 9 and 10 to Clause 324: Reform of HGV road user levy and Schedule 22

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A Letter from the Financial Secretary - Powers Contained in the Spring Finance Bill 2023

PDF, 233 KB, 28 pages

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A Letter from the Financial Secretary - Government Amendments to the Spring Finance Bill 2023

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Details

The government tabled the following amendments for the Public Bill Committee of Spring Finance Bill 2023. These are accompanied by an Explanatory Note.