Amendments — Finance (No. 2) Act 2023

Bill structure

New clauses & schedules31
Part 1 · Income tax, corporation tax and capital gains tax
Clause 1Income tax charge for tax year 2023-24
Clause 2Main rates of income tax for tax year 2023-24
Clause 3Default and savings rates of income tax for tax year 2023-24
Clause 4Freezing starting rate limit for savings for tax year 2023-24
Clause 5Charge and main rate for financial year 20241
Clause 6Standard small profits rate and fraction for financial year 2024
Clause 7Temporary full expensing etc for expenditure on plant or machinery2
Clause 8Annual investment allowance to remain at £1M beyond temporary period
Clause 9First-year allowance for expenditure on electric vehicle charge points
Clause 10Relief for research and development
Clause 11Treatment of profits from patents etc: small profits rate of corporation tax
Clause 12Energy (oil and gas) profits levy: de-carbonisation allowance4
Clause 13Museums and galleries exhibition tax relief: extension of sunset date
Clause 14Extension of the temporary increase in theatre tax credit etc
Clause 15Seed enterprise investment scheme: increase of limits etc.
Clause 16CSOP schemes: share value limit and share class
Clause 17Enterprise management incentives: restricted shares and declarations
Clause 18Lifetime allowance charge abolished5
Clause 19Certain lump sums to be taxed at marginal rate2
Clause 20Annual allowance increased2
Clause 21Money purchase annual allowance2
Clause 22Annual allowance: tapering2
Clause 23Modification of certain existing transitional protections3
Clause 24Collective money purchase arrangements
Clause 25Relief relating to net pay arrangements4
Clause 26Payments under Jobs Growth Wales Plus
Clause 27Power to clarify tax treatment of devolved social security benefits1
Clause 28Qualifying care relief: increase in individual’s limit
Clause 29Estates in administration and trusts
Clause 30Transfer of basic life assurance and general annuity business
Clause 31Certain re-insurance sums not to count as deemed I-E receipts
Clause 32Insurers in difficulties: write-down orders for corporation tax purposes
Clause 33Insurers in difficulties: write-down orders in case of pension schemes
Clause 34Corporate interest restriction
Clause 35Investment vehicles
Clause 36Share exchanges involving non-UK incorporated close companies
Clause 37Records relating to transfer pricing
Clause 38Double taxation relief: foreign nominal rates
Clause 39Payments to farmers under the lump sum exit scheme etc
Clause 40Contracts completed after ordinary notification period
Clause 41Separated spouses and civil partners2
Clause 42Carried interest: election to pay tax as scheme profits arise1
Clause 43Relief on disposal of joint interests in land
Part 2 · Alcohol Duty
Clause 44Meaning of “alcoholic product”
Clause 45Alcoholic strength
Clause 46Categories of alcoholic products: regulations
Clause 47Alcohol duty: charge
Clause 48Rates1
Clause 49Excise duty point and payment
Clause 50Qualifying draught products: reduced rates
Clause 51Alcoholic products qualifying for draught relief1
Clause 52Repackaging qualifying draught products
Clause 53Repackaging in contravention of section 52 (2)
Clause 54Small producer relief: discounted rates
Clause 55Small producer alcoholic products
Clause 56Small production premises
Clause 57“Alcohol production amount” etc
Clause 58Exclusions1
Clause 59Duty discount for small producer alcoholic products
Clause 60Assessments where incorrectly low rate of alcohol duty applied
Clause 61Mergers: general provisions
Clause 62Modified “small production premises” test
Clause 63Modified duty discount
Clause 64Adjusted post-merger amount
Clause 65Early termination of merger transition period
Clause 66Subsequent mergers
Clause 67Simultaneous mergers
Clause 68Demergers
Clause 69“Producer”, “production premises”, “group premises” etc
Clause 70Connected persons
Clause 71Index of defined expressions: Chapter 3
Clause 72Exemption: production for personal consumption
Clause 73Research and experiments
Clause 74Spoilt alcoholic products
Clause 75Alcoholic ingredients
Clause 76Imported medical articles
Clause 77Flavourings
Clause 78Authorised use for certain purposes
Clause 79Imported goods not for human consumption
Clause 80Restrictions on use of certain articles
Clause 81Further provision about remission and repayment
Clause 82Approval requirement: producers
Clause 83Supplementary provision about approvals
Clause 84Exemption: production for personal consumption
Clause 85Exemption: research and experiments
Clause 86Mixing alcoholic products
Clause 87Post-duty point dilution of alcoholic products
Clause 88Alcoholic products regulations
Clause 89Penalties and forfeiture
Clause 90Denatured alcohol
Clause 91Licence to manufacture and deal wholesale in denatured alcohol
Clause 92Regulations relating to denatured alcohol
Clause 93Penalties and forfeiture
Clause 94Defaults in respect of denatured alcohol: possession of excess alcoholic products
Clause 95Defaults in respect of denatured alcohol: supply and use of denatured alcohol
Clause 96Inspection of premises etc
Clause 97Prohibition of use of denatured alcohol etc as beverage or medicine
Clause 98Definitions
Clause 99Further provision relating to definitions
Clause 100Approval to carry on controlled activity
Clause 101The register of approved wholesalers
Clause 102Regulations relating to approval, registration and controlled activities
Clause 103Restriction on buying controlled alcoholic products wholesale
Clause 104Offences
Clause 105Penalties
Clause 106Groups
Clause 107Index of defined expressions: Chapter 7
Clause 108Reviews and appeals
Clause 109Forfeiture: supplementary provision
Clause 110Removal of goods: application of section 95 of CEMA 1979
Clause 111Drawback
Clause 112Duty stamps
Clause 113Repeals
Clause 114Minor and consequential amendments
Clause 115Temporary provision: wine2
Clause 116Temporary provision: cider
Clause 117Interpretation of this Part
Clause 118Regulations: supplementary and general
Clause 119Regulations: procedure
Clause 120Commencement
Part 3 · Multinational top-up tax
Clause 121Introduction to multinational top-up tax
Clause 122Chargeable persons
Clause 123Charge to multinational top-up tax
Clause 124How to calculate top-up amounts etc
Clause 125Administration of multinational top-up tax
Clause 126Meaning of “multinational group” and “ultimate parent”
Clause 127Excluded entities
Clause 128Responsible members
Clause 129Qualifying multinational groups
Clause 130Change in composition of multinational group
Clause 131Whether de-merged groups meet the revenue threshold
Clause 132Effective tax rate
Clause 133Adjusted profits of a member of a multinational group
Clause 134Underlying profits as determined for statements of ultimate parent
Clause 135Underlying profits of permanent establishments
Clause 136Underlying profits accounts
Clause 137No amounts outside of profit and loss account to be included
Clause 138Profits adjusted to be before tax
Clause 139Profits adjusted to be profits before consolidation adjustments to eliminate intragroup transactions
Clause 140Profits adjusted to be profits before certain purchase accounting adjustments
Clause 141General exclusion of dividends
Clause 142Excluded equity gain or loss
Clause 143Included revaluation method gain or loss
Clause 144Adjustments for asymmetric foreign currency income and losses
Clause 145Exclusion of expenses for illegal payments, fines and penalties
Clause 146Adjustment for changes in accounting policies and prior period errors
Clause 147Accrued pension expense
Clause 148Meaning of qualifying refundable tax credits
Clause 149Arm’s length requirement for certain transactions
Clause 150Transactions between members of a multinational group: differences with accounting for tax
Clause 151Adjustments for companies in distress
Clause 152Adjustments where life assurance business carried on
Clause 153Exclusion of certain insurance reserve movement expense
Clause 154Exclusion of qualifying intra-group financing arrangement expenses
Clause 155Qualifying tier one capital
Clause 156Exclusion of international shipping profits
Clause 157Core international shipping profits
Clause 158Ancillary international shipping profits
Clause 159Permanent establishment income and expense attribution
Clause 160Attribution of losses between permanent establishment and main entity
Clause 161Election to use realisation principle
Clause 162Election to reflect deductions for stock-based compensation
Clause 163Election to spread certain capital gains over five years
Clause 164Election to exclude intra-group transactions
Clause 165Election to have excluded equity gains and losses included
Clause 166Election in relation to hedging currency risk in ownership interests
Clause 167Underlying profits of hybrids
Clause 168Underlying profits of transparent ... entities
Clause 169Certain non tax resident entities to be treated as flow-through entities
Clause 170Adjustments for ultimate parent that is a flow-through entity
Clause 171Ultimate parent subject to qualifying dividend regime
Clause 172Application of section 171 to members in the same territory as the ultimate parent
Clause 173Covered taxes
Clause 174Amount of covered tax balance1
Clause 175Amounts excluded from qualifying current tax expense
Clause 176Amounts to be reflected in qualifying current tax expense
Clause 177Permanent establishments
Clause 178Reallocation of tax expense
Clause 179Controlled foreign company tax regimes
Clause 180Blended CFC regimes
Clause 181Distributions from other members of a group
Clause 182Total deferred tax adjustment amount
Clause 183Qualifying foreign tax credits (substitute loss carry forward assets)
Clause 184Recaptured deferred tax liabilities
Clause 185Inclusion of existing deferred tax assets and liabilities on entry into regime
Clause 186Deferred tax assets recorded at less than minimum rate
Clause 187Election for losses to be treated as special loss deferred tax assets
Clause 188Further provision about elections under section 187
Clause 189Deemed distribution tax election
Clause 190Deemed distribution tax amount
Clause 191Reduction of recapture amount
Clause 192Recalculation where member leaves the group
Clause 193Calculation of top-up amounts
Clause 194Total top-up amount for a territory
Clause 195Substance based income exclusion
Clause 196Eligible payroll costs
Clause 197Eligible tangible asset amount
Clause 198Eligible payroll costs and eligible tangible asset amount: permanent establishments
Clause 199Election to treat certain top-up amounts as nil
Clause 200Top-up amounts multiplied by inclusion ratio
Clause 201Inclusion ratio
Clause 202Covered taxes balance less than nil when members in a territory have a profit
Clause 203Additional top-up amounts where covered taxes less than expected
Clause 204Allocation of collective additional amount under section 203 to members
Clause 205Election to carry forward and reduce collective additional amount
Clause 206Additional top-up amounts where recalculations required
Clause 207Allocation of collective additional amounts under section 206 to members
Clause 208Member joining or leaving multinational group
Clause 209When transfer of controlling interest treated as acquisition of assets and liabilities
Clause 210Transfer of assets or liabilities from a member of a multinational group
Clause 211Transfer of assets or liabilities to a member of a multinational group
Clause 212Meaning of “qualifying reorganisation”
Clause 213Investment entity tax transparency election
Clause 214Taxable distribution method election
Clause 215Undistributed income amount
Clause 216Election where assets and liabilities adjusted to fair value for tax purposes
Clause 217Post filing adjustments of covered taxes
Clause 218Effect of rate changes to deferred tax expense
Clause 219Adjustment where covered taxes not paid
Clause 220Top-up amount of investment entity
Clause 221Substance based income exclusion for investment entity
Clause 222Investment entity effective tax rate
Clause 223Adjustments1
Clause 224Additional top-up amounts of investment entities
Clause 225Attribution of top-up amounts and additional top-up amounts to responsible member
Clause 226Joint venture group
Clause 227Application of Part to joint venture groups
Clause 228Minority owned members
Clause 229Multi-parent groups
Clause 230Meaning of terms and concepts used in this Part
Clause 231Meaning of entity
Clause 232Permanent establishments ...
Clause 233Treatment of protected cell companies
Clause 234Governmental, international and non-profit entities
Clause 235Pension funds and pension services entities
Clause 236Investment funds and investment entities
Clause 237Intermediate and partially-owned parent members
Clause 238Tax transparency of entities
Clause 239Location of entities
Clause 240Location of flow-through entities and permanent establishments
Clause 241Pillar Two territories
Clause 242Ownership interests and controlling interests
Clause 243Calculating percentage ownership interests of a specific entity or individual
Clause 244Calculating percentage ownership interests of a class
Clause 245Calculating percentage ownership interests: excluded entities
Clause 246Calculating percentage direct and indirect ownership interests
Clause 247Timing of transfers of interests
Clause 248Exclusion of indirect interests held through ultimate parent
Clause 249Consolidated financial statements
Clause 250Acceptable accounting standards
Clause 251Accounting periods
Clause 252Application to sovereign wealth funds
Clause 253Disqualified and qualified refundable imputation taxes
Clause 254Use of currency
Clause 255Pillar Two rules
Clause 256Qualifying domestic top-up tax
Clause 257Qualifying undertaxed profits tax
Clause 258Meaning of “connected”
Clause 259Other definitions
Clause 260Transitional provision and safe harbours
Clause 261Index of defined expressions
Clause 262Power to amend to ensure consistency with Pillar Two
Clause 263Regulations
Clause 264Multinational top-up tax to apply from 31 December 20231
Part 4 · Domestic top-up tax
Clause 265Introduction to domestic top-up tax
Clause 266Qualifying entities
Clause 267DTT excluded entities
Clause 268Permanent establishments
Clause 269Chargeable persons
Clause 270Amount charged
Clause 271Election to make one member of a group liable for amounts charged
Clause 272Determining top-up amounts of entity that is a member of a group
Clause 273Determining top-up amounts of entity that is not a member of a group
Clause 274Application of section 262
Clause 275Application of Schedule 14
Clause 276Application of transitional provision
Clause 277Index of defined expressions
Clause 278Domestic top-up tax to apply from 31 December 20234
Part 5 · Electricity generator levy
Clause 279Charge on exceptional generation receipts4
Clause 280Key concepts (generating undertaking etc)
Clause 281Benchmark amount
Clause 282Attribution of generation
Clause 283Generation receipts
Clause 284Allowable costs
Clause 285Exceptional generation fuel costs
Clause 286Exceptional revenue sharing costs
Clause 287Groups
Clause 288Lead member of a group and its qualifying periods
Clause 289Liability of members of groups
Clause 290Election for members with significant minority shareholding to pay levy
Clause 291Qualifying partnerships
Clause 292Qualifying joint ventures1
Clause 293Non-chargeable amounts of joint venture to be attributed to participants
Clause 294Generation acquired and supplied by JV participants
Clause 295Arrangements that reflect receipts (JV participants)
Clause 296Generation acquired and supplied by significant minority shareholders
Clause 297Arrangements that reflect receipts (significant minority shareholders)
Clause 298Surrender of shortfalls
Clause 299Amount that may be surrendered and use of that amount
Clause 300Election to treat certain companies as transparent
Clause 301Effect of company being transparent
Clause 302General application of corporation tax administration
Clause 303Company tax returns
Clause 304Requirement to provide information about payments
Clause 305Claims to shortfall amounts
Clause 306Application of Part 5A of TMA 1970 and Instalment Payments Regulations
Clause 307Application of Part 5 of CTA 2010 for the purposes of determining interests
Clause 308Anti-avoidance
Clause 309Information sharing
Clause 310Interaction of electricity generator levy with corporation tax
Clause 311Regulations under this Part
Clause 312Minor definitions relating to electricity market
Clause 313Definitions in this Part
Part 6 · Other taxes
Clause 314Transactions funded with the assistance of a public subsidy2
Clause 315Deposit schemes
Clause 316Dumping, subsidisation and safeguarding remedies
Clause 317Rulings as to method of valuation of goods
Clause 318Discharging goods from free-circulation procedure subject to guarantee
Clause 319Excepted machines etc
Clause 320Rates of tobacco products duty
Clause 321Flavour concentrates
Clause 322New bands and rates
Clause 323Northern Ireland rates
Clause 324Rates of vehicle excise duty1
Clause 325Reform of HGV road user levy
Clause 326End of exempt period for HGV road user levy
Clause 327Rates of landfill tax
Clause 328Rates of climate change levy
Clause 329Rate of plastic packaging tax
Clause 330Aggregates levy: exemptions and exploitation
Part 7 · Miscellaneous and final
Clause 331Designation of sites
Clause 332Sunset date for reliefs
Clause 333Right to repayment of income tax to be inalienable
Clause 334Late payment interest on value added tax
Clause 335Penalties for failure to pay value added tax
Clause 336VAT credits: repayment interest due where evidence not provided
Clause 337Insurance premium tax: power to make regulations about notifications
Clause 338Penalties for failure to make payments of plastic packaging tax on time
Clause 339Approval of aerodromes
Clause 340Approved aerodromes: minor and consequential amendments
Clause 341Temporary approvals etc
Clause 342Licensing authorities: requirements to give or obtain tax information
Clause 343Section 342: consequential amendments
Clause 344Definition of “charity” restricted to UK charities
Clause 345Definition of “community amateur sports club” restricted to UK clubs
Clause 346Exemptions from tax4
Clause 347Abolition of the Office of Tax Simplification
Clause 348Pension benefits and inheritance tax
Clause 349International arrangements for exchanging information
Clause 350Payment of unclaimed money in court into the Consolidated Fund
Clause 351Financial sanctions regulations: prohibition on certain payments by HMRC
Clause 352Communications data
Clause 353Interpretation
Clause 354Short title
Schedule 12
Schedule 21
Schedule 31
Schedule 4
Schedule 5
Schedule 6
Schedule 71
Schedule 8
Schedule 9
Schedule 10
Schedule 11
Schedule 12
Schedule 13
Schedule 14
Schedule 15
Schedule 167
Schedule 17
Schedule 18
Schedule 19
Schedule 20
Schedule 21
Schedule 221
Schedule 23
Schedule 24
Other amendments1

Proposed amendments

100 amendments across 34 provisions

New clauses & schedules 31

New Clause 1#10006490Negatived on divisionNew clause / schedule

Amendment text

To move the following Clause—
“Reports to Treasury Committee on measures to simplify tax system

Only the heading is published via the Bills API — the full text of this new clause/schedule is set out in the marshalled Amendment Paper.

Stage: Committee stage
Type: AddClauseOrSchedule
Draft ref: hoc19
Marshalled no.: NC1
Decision: This amendment was debated and rejected, following a vote.

Tabled againstAs introduced

New Clause 1#10006497No decisionNew clause / schedule

Amendment text

To move the following Clause—
“Statement on efforts to support implementation of the Pillar 2 model rules

Only the heading is published via the Bills API — the full text of this new clause/schedule is set out in the marshalled Amendment Paper.

Stage: Committee stage
Type: AddClauseOrSchedule
Draft ref: hoc5
Marshalled no.: NC1
Decision: The House has not considered this amendment.

Tabled againstAs introduced

New Clause 1#10007362Not calledNew clause / schedule

Amendment text

To move the following Clause—
“Review of alternatives to the abolition of the lifetime allowance charge

Only the heading is published via the Bills API — the full text of this new clause/schedule is set out in the marshalled Amendment Paper.

Stage: Report stage
Type: AddClauseOrSchedule
Draft ref: hoc64
Marshalled no.: NC1
Decision: The amendment was debated as part of a group of amendments, but not put to a vote.

Tabled againstAs amended in Committee and Public Bill Committee

New Clause 2#10006489Not movedNew clause / schedule

Amendment text

To move the following Clause—
“Review of public health and poverty effects of Act

Only the heading is published via the Bills API — the full text of this new clause/schedule is set out in the marshalled Amendment Paper.

Stage: Committee stage
Type: AddClauseOrSchedule
Draft ref: hoc17
Marshalled no.: NC2
Decision: The amendment was not moved. The House was not invited to take a decision on it.

Tabled againstAs introduced

New Clause 2#10006498No decisionNew clause / schedule

Amendment text

To move the following Clause—
“Report on impact of implementation of Pillar 2 rules on Pillar 1 and the digital service tax

Only the heading is published via the Bills API — the full text of this new clause/schedule is set out in the marshalled Amendment Paper.

Stage: Committee stage
Type: AddClauseOrSchedule
Draft ref: hoc6
Marshalled no.: NC2
Decision: The House has not considered this amendment.

Tabled againstAs introduced

New Clause 2#10007579Not calledNew clause / schedule

Amendment text

To move the following Clause—
“Reports to Treasury Committee on measures to simplify tax system

Only the heading is published via the Bills API — the full text of this new clause/schedule is set out in the marshalled Amendment Paper.

Stage: Report stage
Type: AddClauseOrSchedule
Draft ref: hoc70
Marshalled no.: NC2
Decision: The amendment was debated as part of a group of amendments, but not put to a vote.

Tabled againstAs amended in Committee and Public Bill Committee

New Clause 3#10006496No decisionNew clause / schedule

Amendment text

To move the following Clause—
“Review of business taxes

Only the heading is published via the Bills API — the full text of this new clause/schedule is set out in the marshalled Amendment Paper.

Stage: Committee stage
Type: AddClauseOrSchedule
Draft ref: hoc7
Marshalled no.: NC3
Decision: The House has not considered this amendment.

Tabled againstAs introduced

New Clause 3#10006538Not movedNew clause / schedule

Amendment text

To move the following Clause—
“Review of effects of Act on small businesses

Only the heading is published via the Bills API — the full text of this new clause/schedule is set out in the marshalled Amendment Paper.

Stage: Committee stage
Type: AddClauseOrSchedule
Draft ref: hoc47
Marshalled no.: NC3
Decision: The amendment was not moved. The House was not invited to take a decision on it.

Tabled againstAs introduced

New Clause 3#10007667Not calledNew clause / schedule

Amendment text

To move the following Clause—
“Review of public health and poverty effects of Act

Only the heading is published via the Bills API — the full text of this new clause/schedule is set out in the marshalled Amendment Paper.

Stage: Report stage
Type: AddClauseOrSchedule
Draft ref: hoc73
Marshalled no.: NC3
Decision: The amendment was debated as part of a group of amendments, but not put to a vote.

Tabled againstAs amended in Committee and Public Bill Committee

New Clause 4#10006492No decisionNew clause / schedule

Amendment text

To move the following Clause—
“Review of the impact of the abolition of the lifetime allowance charge

Only the heading is published via the Bills API — the full text of this new clause/schedule is set out in the marshalled Amendment Paper.

Stage: Committee stage
Type: AddClauseOrSchedule
Draft ref: hoc9
Marshalled no.: NC4
Decision: The House has not considered this amendment.

Tabled againstAs introduced

New Clause 4#10006537WithdrawnNew clause / schedule

Amendment text

To move the following Clause—
“Exiting the European Union

Only the heading is published via the Bills API — the full text of this new clause/schedule is set out in the marshalled Amendment Paper.

Stage: Committee stage
Type: AddClauseOrSchedule
Draft ref: hoc28
Marshalled no.: NC4
Decision: This amendment was withdrawn after debate and no decision was taken on it.

Tabled againstAs introduced

New Clause 4#10007662AgreedNew clause / schedule

Amendment text

To move the following Clause—
“Domestic top-up tax to apply from 31 December 2023

Only the heading is published via the Bills API — the full text of this new clause/schedule is set out in the marshalled Amendment Paper.

Stage: Report stage
Type: AddClauseOrSchedule
Draft ref: opc35
Marshalled no.: NC4
Decision: This amendment was agreed to.

Tabled againstAs amended in Committee and Public Bill Committee

New Clause 5#10006528No decisionNew clause / schedule

Amendment text

To move the following Clause—
“Review of alternatives to the abolition of the lifetime allowance charge

Only the heading is published via the Bills API — the full text of this new clause/schedule is set out in the marshalled Amendment Paper.

Stage: Committee stage
Type: AddClauseOrSchedule
Draft ref: hoc31
Marshalled no.: NC5
Decision: The House has not considered this amendment.

Tabled againstAs introduced

New Clause 5#10006536Not calledNew clause / schedule

Amendment text

To move the following Clause—
“Assessment of impact of the Act on compliance with the climate change target

Only the heading is published via the Bills API — the full text of this new clause/schedule is set out in the marshalled Amendment Paper.

Stage: Committee stage
Type: AddClauseOrSchedule
Draft ref: hoc29
Marshalled no.: NC5
Decision: The amendment was debated as part of a group of amendments, but not put to a vote.

Tabled againstAs introduced

New Clause 5#10007660AgreedNew clause / schedule

Amendment text

To move the following Clause—
“Communications data

Only the heading is published via the Bills API — the full text of this new clause/schedule is set out in the marshalled Amendment Paper.

Stage: Report stage
Type: AddClauseOrSchedule
Draft ref: opc24
Marshalled no.: NC5
Decision: This amendment was agreed to.

Tabled againstAs amended in Committee and Public Bill Committee

New Clause 6#10006530No decisionNew clause / schedule

Amendment text

To move the following Clause—
“Review of energy (oil and gas) profits levy allowances

Only the heading is published via the Bills API — the full text of this new clause/schedule is set out in the marshalled Amendment Paper.

Stage: Committee stage
Type: AddClauseOrSchedule
Draft ref: hoc32
Marshalled no.: NC6
Decision: The House has not considered this amendment.

Tabled againstAs introduced

New Clause 6#10007762Not calledNew clause / schedule

Amendment text

To move the following Clause—
“Review of business taxes

Only the heading is published via the Bills API — the full text of this new clause/schedule is set out in the marshalled Amendment Paper.

Stage: Report stage
Type: AddClauseOrSchedule
Draft ref: hoc75
Marshalled no.: NC6
Decision: The amendment was debated as part of a group of amendments, but not put to a vote.

Tabled againstAs amended in Committee and Public Bill Committee

New Clause 7#10006503No decisionNew clause / schedule

Amendment text

To move the following Clause—
“Review of effects of Act on SME R&D tax credit

Only the heading is published via the Bills API — the full text of this new clause/schedule is set out in the marshalled Amendment Paper.

Stage: Committee stage
Type: AddClauseOrSchedule
Draft ref: hoc42
Marshalled no.: NC7
Decision: The House has not considered this amendment.

Tabled againstAs introduced

New Clause 7#10007769Negatived on divisionNew clause / schedule

Amendment text

To move the following Clause—
“Statement on efforts to support implementation of the Pillar 2 model rules

Only the heading is published via the Bills API — the full text of this new clause/schedule is set out in the marshalled Amendment Paper.

Stage: Report stage
Type: AddClauseOrSchedule
Draft ref: hoc76
Marshalled no.: NC7
Decision: This amendment was debated and rejected, following a vote.

Tabled againstAs amended in Committee and Public Bill Committee

New Clause 8#10006508No decisionNew clause / schedule

Amendment text

To move the following Clause—
“Relief for R&D expenditure on data and cloud computing: assessment

Only the heading is published via the Bills API — the full text of this new clause/schedule is set out in the marshalled Amendment Paper.

Stage: Committee stage
Type: AddClauseOrSchedule
Draft ref: hoc22
Marshalled no.: NC8
Decision: The House has not considered this amendment.

Tabled againstAs introduced

New Clause 8#10007763Not calledNew clause / schedule

Amendment text

To move the following Clause—
“Review of energy (oil and gas) profits levy allowances

Only the heading is published via the Bills API — the full text of this new clause/schedule is set out in the marshalled Amendment Paper.

Stage: Report stage
Type: AddClauseOrSchedule
Draft ref: hoc77
Marshalled no.: NC8
Decision: The amendment was debated as part of a group of amendments, but not put to a vote.

Tabled againstAs amended in Committee and Public Bill Committee

New Clause 9#10006526No decisionNew clause / schedule

Amendment text

To move the following Clause—
“Exemption: Scotch Whisky

Only the heading is published via the Bills API — the full text of this new clause/schedule is set out in the marshalled Amendment Paper.

Stage: Committee stage
Type: AddClauseOrSchedule
Draft ref: hoc48
Marshalled no.: NC9
Decision: The House has not considered this amendment.

Tabled againstAs introduced

New Clause 9#10007764Not calledNew clause / schedule

Amendment text

To move the following Clause—
“Review of section 36

Only the heading is published via the Bills API — the full text of this new clause/schedule is set out in the marshalled Amendment Paper.

Stage: Report stage
Type: AddClauseOrSchedule
Draft ref: hoc78
Marshalled no.: NC9
Decision: The amendment was debated as part of a group of amendments, but not put to a vote.

Tabled againstAs amended in Committee and Public Bill Committee

New Clause 10#10006502No decisionNew clause / schedule

Amendment text

To move the following Clause—
“Assessment of the impact of the de-carbonisation allowance

Only the heading is published via the Bills API — the full text of this new clause/schedule is set out in the marshalled Amendment Paper.

Stage: Committee stage
Type: AddClauseOrSchedule
Draft ref: hoc39
Marshalled no.: NC10
Decision: The House has not considered this amendment.

Tabled againstAs introduced

New Clause 10#10007774Not calledNew clause / schedule

Amendment text

To move the following Clause—
“Review of new bands and rates of air passenger duty

Only the heading is published via the Bills API — the full text of this new clause/schedule is set out in the marshalled Amendment Paper.

Stage: Report stage
Type: AddClauseOrSchedule
Draft ref: hoc79
Marshalled no.: NC10
Decision: The amendment was debated as part of a group of amendments, but not put to a vote.

Tabled againstAs amended in Committee and Public Bill Committee

New Clause 11#10006513No decisionNew clause / schedule

Amendment text

To move the following Clause—
“Assessment of the impact of the electricity generator levy

Only the heading is published via the Bills API — the full text of this new clause/schedule is set out in the marshalled Amendment Paper.

Stage: Committee stage
Type: AddClauseOrSchedule
Draft ref: hoc40
Marshalled no.: NC11
Decision: The House has not considered this amendment.

Tabled againstAs introduced

New Clause 11#10007766Not calledNew clause / schedule

Amendment text

To move the following Clause—
“Review of impact of tax changes in this Act on households

Only the heading is published via the Bills API — the full text of this new clause/schedule is set out in the marshalled Amendment Paper.

Stage: Report stage
Type: AddClauseOrSchedule
Draft ref: hoc80
Marshalled no.: NC11
Decision: The amendment was debated as part of a group of amendments, but not put to a vote.

Tabled againstAs amended in Committee and Public Bill Committee

New Clause 12#10007761Not calledNew clause / schedule

Amendment text

To move the following Clause—
“Review of Part 5

Only the heading is published via the Bills API — the full text of this new clause/schedule is set out in the marshalled Amendment Paper.

Stage: Report stage
Type: AddClauseOrSchedule
Draft ref: hoc84
Marshalled no.: NC12
Decision: The amendment was debated as part of a group of amendments, but not put to a vote.

Tabled againstAs amended in Committee and Public Bill Committee

New Clause 13#10007771Not calledNew clause / schedule

Amendment text

To move the following Clause—
“Review of effects of Act on the affordability of food

Only the heading is published via the Bills API — the full text of this new clause/schedule is set out in the marshalled Amendment Paper.

Stage: Report stage
Type: AddClauseOrSchedule
Draft ref: hoc85
Marshalled no.: NC13
Decision: The amendment was debated as part of a group of amendments, but not put to a vote.

Tabled againstAs amended in Committee and Public Bill Committee

New Clause 14#10007776Not calledNew clause / schedule

Amendment text

To move the following Clause—
“Review of effects of Act on small businesses

Only the heading is published via the Bills API — the full text of this new clause/schedule is set out in the marshalled Amendment Paper.

Stage: Report stage
Type: AddClauseOrSchedule
Draft ref: hoc86
Marshalled no.: NC14
Decision: The amendment was debated as part of a group of amendments, but not put to a vote.

Tabled againstAs amended in Committee and Public Bill Committee

New Clause 15#10007765Not calledNew clause / schedule

Amendment text

To move the following Clause—
“Review of effects of Act on SME R&D tax relief

Only the heading is published via the Bills API — the full text of this new clause/schedule is set out in the marshalled Amendment Paper.

Stage: Report stage
Type: AddClauseOrSchedule
Draft ref: hoc87
Marshalled no.: NC15
Decision: The amendment was debated as part of a group of amendments, but not put to a vote.

Tabled againstAs amended in Committee and Public Bill Committee

Clause 5 1

Amendment 32#10006533No decisionAmends text

Amendment text

Clause 5, page 2, line 15, leave out “25” and insert “19”

Stage: Committee stage
Type: EditBillBody
Clause: 5
Page: 2
Line: 15
Draft ref: hoc56
Marshalled no.: 32
Decision: The House has not considered this amendment.

Tabled againstAs introduced· Clause 5

Clause 7 2

Amendment 9#10007666AgreedAmends text

Amendment text

Clause 7, page 4, line 25, leave out from “that” to end of line 26 and insert “has been the subject of that or any other first-year allowance or has been allocated to a pool for that or any other accounting period”

Stage: Report stage
Type: EditBillBody
Clause: 7
Page: 4
Line: 25
Draft ref: opc25
Marshalled no.: 9
Decision: This amendment was agreed to.

Tabled againstAs amended in Committee and Public Bill Committee· Clause 7

Amendment 10#10007669AgreedAmends text

Amendment text

Clause 7, page 5, line 8, leave out from “that” to end of line 9 and insert “has been the subject of that or any other first-year allowance or has been allocated to a pool for that or any other accounting period”

Stage: Report stage
Type: EditBillBody
Clause: 7
Page: 5
Line: 8
Draft ref: opc26
Marshalled no.: 10
Decision: This amendment was agreed to.

Tabled againstAs amended in Committee and Public Bill Committee· Clause 7

Clause 12 4

Amendment 11#10007659AgreedAmends text

Amendment text

Clause 12, page 8, line 37, leave out “a subsea” and insert “an”

Stage: Report stage
Type: EditBillBody
Clause: 12
Page: 8
Line: 37
Draft ref: opc27
Marshalled no.: 11
Decision: This amendment was agreed to.

Tabled againstAs amended in Committee and Public Bill Committee· Clause 12

Amendment 12#10007668AgreedAmends text

Amendment text

Clause 12, page 8, line 41, leave out from “infrastructure”” to end of line 42 and insert “means any upstream petroleum pipeline, oil processing facility or gas processing facility (as those expressions are defined by section 90 of the Energy Act 2011 but as if that section also applied (with the appropriate modifications) to Northern Ireland).””

Stage: Report stage
Type: EditBillBody
Clause: 12
Page: 8
Line: 41
Draft ref: opc28
Marshalled no.: 12
Decision: This amendment was agreed to.

Tabled againstAs amended in Committee and Public Bill Committee· Clause 12

Amendment 13#10007663AgreedAmends text

Amendment text

Clause 12, page 9, line 1, leave out subsection (7) and insert—
“(7) The amendments made by subsections (2) to (4) have effect in relation to expenditure incurred on or after 1 January 2023 and the amendments made by subsections (5) and (6) have effect in relation to expenditure incurred on or after 26 May 2022.”

Stage: Report stage
Type: EditBillBody
Clause: 12
Page: 9
Line: 1
Draft ref: opc30
Marshalled no.: 13
Decision: This amendment was agreed to.

Tabled againstAs amended in Committee and Public Bill Committee· Clause 12

Amendment 31#10006510No decisionRemoves provision

Amendment text

Page 7, line 1, leave out Clause 12

Stage: Committee stage
Type: DeleteClauseOrSchedule
Clause: 12
Page: 7
Line: 1
Draft ref: hoc38
Marshalled no.: 31
Decision: The House has not considered this amendment.

Tabled againstAs introduced· Clause 12

Clause 18 5

Amendment 1#10006499No decisionRemoves provision

Amendment text

Page 12, line 30, leave out Clause 18

Stage: Committee stage
Type: DeleteClauseOrSchedule
Clause: 18
Page: 12
Line: 30
Draft ref: hoc8
Marshalled no.: 1
Decision: The House has not considered this amendment.

Tabled againstAs introduced· Clause 18

Amendment 1#10007357Negatived on divisionRemoves provision

Amendment text

Page 12, line 30, leave out Clause 18

Stage: Report stage
Type: DeleteClauseOrSchedule
Clause: 18
Page: 12
Line: 30
Draft ref: hoc58
Marshalled no.: 1
Decision: This amendment was debated and rejected, following a vote.

Tabled againstAs amended in Committee and Public Bill Committee· Clause 18

Amendment 21#10006506No decisionAmends text

Amendment text

Clause 18, page 12, line 31, at beginning insert—
“(A1) This section applies to any person who it employed for an average of more than 15 hours per week by an NHS body.”

Stage: Committee stage
Type: EditBillBody
Clause: 18
Page: 12
Line: 31
Draft ref: hoc20
Marshalled no.: 21
Decision: The House has not considered this amendment.

Tabled againstAs introduced· Clause 18

Amendment 22#10006519No decisionAmends text

Amendment text

Clause 18, page 12, line 31, after “charge” insert “for a person to whom this section applies”

Stage: Committee stage
Type: EditBillBody
Clause: 18
Page: 12
Line: 31
Draft ref: hoc23
Marshalled no.: 22
Decision: The House has not considered this amendment.

Tabled againstAs introduced· Clause 18

Amendment 23#10006511No decisionAmends text

Amendment text

Clause 18, page 12, line 36, at end insert—
“(3) The Treasury may by regulations specify a list of NHS bodies, or types of bodies, in respect of which this section applies.

Stage: Committee stage
Type: EditBillBody
Clause: 18
Page: 12
Line: 36
Draft ref: hoc21
Marshalled no.: 23
Decision: The House has not considered this amendment.

Tabled againstAs introduced· Clause 18

Clause 19 2

Amendment 2#10006500No decisionRemoves provision

Amendment text

Page 12, line 37, leave out Clause 19

Stage: Committee stage
Type: DeleteClauseOrSchedule
Clause: 19
Page: 12
Line: 37
Draft ref: hoc12
Marshalled no.: 2
Decision: The House has not considered this amendment.

Tabled againstAs introduced· Clause 19

Amendment 2#10007356Not calledRemoves provision

Amendment text

Page 12, line 37, leave out Clause 19

Stage: Report stage
Type: DeleteClauseOrSchedule
Clause: 19
Page: 12
Line: 37
Draft ref: hoc59
Marshalled no.: 2
Decision: The amendment was debated as part of a group of amendments, but not put to a vote.

Tabled againstAs amended in Committee and Public Bill Committee· Clause 19

Clause 20 2

Amendment 3#10006493No decisionRemoves provision

Amendment text

Page 13, line 31, leave out Clause 20

Stage: Committee stage
Type: DeleteClauseOrSchedule
Clause: 20
Page: 13
Line: 31
Draft ref: hoc13
Marshalled no.: 3
Decision: The House has not considered this amendment.

Tabled againstAs introduced· Clause 20

Amendment 3#10007360Not calledRemoves provision

Amendment text

Page 13, line 31, leave out Clause 20

Stage: Report stage
Type: DeleteClauseOrSchedule
Clause: 20
Page: 13
Line: 31
Draft ref: hoc60
Marshalled no.: 3
Decision: The amendment was debated as part of a group of amendments, but not put to a vote.

Tabled againstAs amended in Committee and Public Bill Committee· Clause 20

Clause 21 2

Amendment 4#10006495No decisionRemoves provision

Amendment text

Page 14, line 1, leave out Clause 21

Stage: Committee stage
Type: DeleteClauseOrSchedule
Clause: 21
Page: 14
Line: 1
Draft ref: hoc14
Marshalled no.: 4
Decision: The House has not considered this amendment.

Tabled againstAs introduced· Clause 21

Amendment 4#10007358Not calledRemoves provision

Amendment text

Page 14, line 1, leave out Clause 21

Stage: Report stage
Type: DeleteClauseOrSchedule
Clause: 21
Page: 14
Line: 1
Draft ref: hoc61
Marshalled no.: 4
Decision: The amendment was debated as part of a group of amendments, but not put to a vote.

Tabled againstAs amended in Committee and Public Bill Committee· Clause 21

Clause 22 2

Amendment 5#10006494No decisionRemoves provision

Amendment text

Page 14, line 11, leave out Clause 22

Stage: Committee stage
Type: DeleteClauseOrSchedule
Clause: 22
Page: 14
Line: 11
Draft ref: hoc15
Marshalled no.: 5
Decision: The House has not considered this amendment.

Tabled againstAs introduced· Clause 22

Amendment 5#10007359Not calledRemoves provision

Amendment text

Page 14, line 11, leave out Clause 22

Stage: Report stage
Type: DeleteClauseOrSchedule
Clause: 22
Page: 14
Line: 11
Draft ref: hoc62
Marshalled no.: 5
Decision: The amendment was debated as part of a group of amendments, but not put to a vote.

Tabled againstAs amended in Committee and Public Bill Committee· Clause 22

Clause 23 3

Amendment 6#10006491No decisionRemoves provision

Amendment text

Page 14, line 20, leave out Clause 23

Stage: Committee stage
Type: DeleteClauseOrSchedule
Clause: 23
Page: 14
Line: 20
Draft ref: hoc16
Marshalled no.: 6
Decision: The House has not considered this amendment.

Tabled againstAs introduced· Clause 23

Amendment 6#10007361Not calledRemoves provision

Amendment text

Page 14, line 20, leave out Clause 23

Stage: Report stage
Type: DeleteClauseOrSchedule
Clause: 23
Page: 14
Line: 20
Draft ref: hoc63
Marshalled no.: 6
Decision: The amendment was debated as part of a group of amendments, but not put to a vote.

Tabled againstAs amended in Committee and Public Bill Committee· Clause 23

Amendment 14#10007661AgreedAmends text

Amendment text

Clause 23, page 15, line 2, leave out from “(S.I. 2006/572),” to end of line 12 and insert “in article 25C (payment of stand-alone lump sums: tax consequences), for paragraph (3) substitute—
(3A)Section 636A of ITEPA 2003 (exemptions and liabilities for certain lump sums under registered pension schemes) is to be read as if, after subsection (1C), there were inserted—

Stage: Report stage
Type: EditBillBody
Clause: 23
Page: 15
Line: 2
Draft ref: opc29
Marshalled no.: 14
Decision: This amendment was agreed to.

Tabled againstAs amended in Committee and Public Bill Committee· Clause 23

Clause 25 4

Amendment 27#10006507No decisionAmends text

Amendment text

Clause 25, page 18, line 23, at end insert—
“(4A) The arrangements must include that the Commissioners are required to provide to an individual their calculation of the appropriate amount under subsection (3).”

Stage: Committee stage
Type: EditBillBody
Clause: 25
Page: 18
Line: 23
Draft ref: hoc51
Marshalled no.: 27
Decision: The House has not considered this amendment.

Tabled againstAs introduced· Clause 25

Amendment 28#10006517No decisionAmends text

Amendment text

Clause 25, page 18, line 26, insert—
“(5A) The arrangements must include procedures for the purposes of allowing an individual to—

The Bills API publishes only the tabling instruction here, not the inserted text itself — the full wording is set out in the marshalled Amendment Paper.

Stage: Committee stage
Type: EditBillBody
Clause: 25
Page: 18
Line: 26
Draft ref: hoc52
Marshalled no.: 28
Decision: The House has not considered this amendment.

Tabled againstAs introduced· Clause 25

Amendment 29#10006529No decisionAmends text

Amendment text

Clause 25, page 18, line 41, at end insert—
“(8A) The arrangements must include a procedure for the Commissioners to correct, in accordance with section 9ZB TMA 1970, an individual’s personal return for the relevant tax year to include the appropriate amount paid under this section.”

Stage: Committee stage
Type: EditBillBody
Clause: 25
Page: 18
Line: 41
Draft ref: hoc53
Marshalled no.: 29
Decision: The House has not considered this amendment.

Tabled againstAs introduced· Clause 25

Amendment 30#10006509No decisionAmends text

Amendment text

Clause 25, page 18, line 33, at end insert—
“(6A) The arrangements must include a procedure for the Commissioners to notify the Department for Work and Pensions, or the Department for Communities where the individual resides in Northern Ireland, of payments made under this section where an individual is also a claimant of universal credit or other means-tested benefits.”

Stage: Committee stage
Type: EditBillBody
Clause: 25
Page: 18
Line: 33
Draft ref: hoc54
Marshalled no.: 30
Decision: The House has not considered this amendment.

Tabled againstAs introduced· Clause 25

Clause 27 1

Amendment 24#10006524No decisionRemoves provision

Amendment text

Page 19, line 18, leave out Clause 27

Stage: Committee stage
Type: DeleteClauseOrSchedule
Clause: 27
Page: 19
Line: 18
Draft ref: hoc24
Marshalled no.: 24
Decision: The House has not considered this amendment.

Tabled againstAs introduced· Clause 27

Clause 41 2

Amendment 6#10006934AgreedAmends text

Amendment text

Clause 41, page 32, line 36, at beginning insert “on or ”

Stage: Committee stage
Type: EditBillBody
Clause: 41
Page: 32
Line: 36
Draft ref: opc17
Marshalled no.: 6
Decision: This amendment was agreed to.

Tabled againstAs introduced· Clause 41

Amendment 7#10006931AgreedAmends text

Amendment text

Clause 41, page 33, line 8, after “etc)” insert “, but as if, in subsection (2)(a), after “partner” there were inserted “, or former spouse or civil partner,””

Stage: Committee stage
Type: EditBillBody
Clause: 41
Page: 33
Line: 8
Draft ref: opc18
Marshalled no.: 7
Decision: This amendment was agreed to.

Tabled againstAs introduced· Clause 41

Clause 42 1

Amendment 8#10006936AgreedAmends text

Amendment text

Clause 42, page 34, line 40, at end insert—
“(5A) Where—

The Bills API publishes only the tabling instruction here, not the inserted text itself — the full wording is set out in the marshalled Amendment Paper.

Stage: Committee stage
Type: EditBillBody
Clause: 42
Page: 34
Line: 40
Draft ref: opc16
Marshalled no.: 8
Decision: This amendment was agreed to.

Tabled againstAs introduced· Clause 42

Clause 48 1

Amendment 25#10006505No decisionAmends text

Amendment text

Clause 48, page 39, line 32, at end insert—
“(aa) section (exemption: Scotch Whisky),”

Stage: Committee stage
Type: EditBillBody
Clause: 48
Page: 39
Line: 32
Draft ref: hoc25
Marshalled no.: 25
Decision: The House has not considered this amendment.

Tabled againstAs introduced· Clause 48

Clause 51 1

Amendment 15#10007670AgreedAmends text

Amendment text

Clause 51, page 41, line 1, after “produced” insert “in the United Kingdom”

Stage: Report stage
Type: EditBillBody
Clause: 51
Page: 41
Line: 1
Draft ref: opc31
Marshalled no.: 15
Decision: This amendment was agreed to.

Tabled againstAs amended in Committee and Public Bill Committee· Clause 51

Clause 58 1

Amendment 16#10007665AgreedAmends text

Amendment text

Clause 58, page 45, line 5, after “produced” insert “in the United Kingdom”

Stage: Report stage
Type: EditBillBody
Clause: 58
Page: 45
Line: 5
Draft ref: opc32
Marshalled no.: 16
Decision: This amendment was agreed to.

Tabled againstAs amended in Committee and Public Bill Committee· Clause 58

Clause 115 2

Amendment 8#10007593Not selectedAmends text

Amendment text

Clause 115, page 74, line 10, at end insert—
“(1A) Wine which—

The Bills API publishes only the tabling instruction here, not the inserted text itself — the full wording is set out in the marshalled Amendment Paper.

Stage: Report stage
Type: EditBillBody
Clause: 115
Page: 74
Line: 10
Draft ref: hoc72
Marshalled no.: 8
Decision: This amendment was not chosen for debate by the Chair/Speaker.

Tabled againstAs amended in Committee and Public Bill Committee· Clause 115

Amendment 22#10007760Not calledAmends text

Amendment text

Clause 115, page 74, line 10, at end insert—
“(1A) The Chancellor of the Exchequer must, within one month of this Act coming into force, lay before the House of Commons an assessment of the impact of extending the provision of subsection (1) to wine which—

The Bills API publishes only the tabling instruction here, not the inserted text itself — the full wording is set out in the marshalled Amendment Paper.

Stage: Report stage
Type: EditBillBody
Clause: 115
Page: 74
Line: 10
Draft ref: hoc82
Marshalled no.: 22
Decision: The amendment was debated as part of a group of amendments, but not put to a vote.

Tabled againstAs amended in Committee and Public Bill Committee· Clause 115

Clause 174 1

Amendment 12#10006501No decisionRemoves provision

Amendment text

Clause 174, page 119, leave out lines 4 to 8

Stage: Committee stage
Type: DeleteClauseOrSchedule
Clause: 174
Page: 119
Line: 4
Draft ref: opc2
Marshalled no.: 12
Decision: The House has not considered this amendment.

Tabled againstAs introduced· Clause 174

Clause 223 1

Amendment 13#10006504No decisionAmends text

Amendment text

Clause 223, page 163, line 19, at end insert—
“(10) Where the covered tax balance of an investment entity includes an amount allocated to it under section 179(1) or 180(3)(a) (allocation of tax imposed under controlled foreign company tax regimes), only so much of its covered tax balance as is not comprised of amounts allocated under those sections is subject to adjustment under this section.”

Stage: Committee stage
Type: EditBillBody
Clause: 223
Page: 163
Line: 19
Draft ref: opc5
Marshalled no.: 13
Decision: The House has not considered this amendment.

Tabled againstAs introduced· Clause 223

Clause 264 1

Amendment 20#10007770Not calledAmends text

Amendment text

Clause 264, page 188, line 7, at end insert—
“(2) The Treasury may by regulations amend subsection (1) by substituting a later date for the date for the time being specified there.”

Stage: Report stage
Type: EditBillBody
Clause: 264
Page: 188
Line: 7
Draft ref: hoc74
Marshalled no.: 20
Decision: The amendment was debated as part of a group of amendments, but not put to a vote.

Tabled againstAs amended in Committee and Public Bill Committee· Clause 264

Clause 278 4

Amendment 8#10006516No decisionAmends text

Amendment text

Clause 278, page 197, line 35, after “costs” insert “and relevant investment expenditure”

Stage: Committee stage
Type: EditBillBody
Clause: 278
Page: 197
Line: 35
Draft ref: hoc43
Marshalled no.: 8
Decision: The House has not considered this amendment.

Tabled againstAs introduced· Clause 278

Amendment 9#10006523No decisionAmends text

Amendment text

Clause 278, page 198, line 3 at end insert—
“Where the generating undertaking is a generator of renewable energy, determine the amount of relevant investment expenditure and also subtract that amount.”

Stage: Committee stage
Type: EditBillBody
Clause: 278
Page: 198
Line: 3
Draft ref: hoc44
Marshalled no.: 9
Decision: The House has not considered this amendment.

Tabled againstAs introduced· Clause 278

Amendment 23#10007768Not calledAmends text

Amendment text

Clause 278, page 198, line 9, after “costs” insert “and relevant investment expenditure”

Stage: Report stage
Type: EditBillBody
Clause: 278
Page: 198
Line: 9
Draft ref: hoc88
Marshalled no.: 23
Decision: The amendment was debated as part of a group of amendments, but not put to a vote.

Tabled againstAs amended in Committee and Public Bill Committee· Clause 278

Amendment 24#10007767Not calledAmends text

Amendment text

Clause 278, page 198, line 12 at end insert—
“Where the generating undertaking is a generator of renewable energy, determine the amount of relevant investment expenditure and also subtract that amount.”expenditure and also subtract that amount.”

Stage: Report stage
Type: EditBillBody
Clause: 278
Page: 198
Line: 12
Draft ref: hoc89
Marshalled no.: 24
Decision: The amendment was debated as part of a group of amendments, but not put to a vote.

Tabled againstAs amended in Committee and Public Bill Committee· Clause 278

Clause 279 4

Amendment 10#10006525No decisionAmends text

Amendment text

Clause 279, page 199, line 13, at end insert—
“a “generator of renewable energy” means—

The Bills API publishes only the tabling instruction here, not the inserted text itself — the full wording is set out in the marshalled Amendment Paper.

Stage: Committee stage
Type: EditBillBody
Clause: 279
Page: 199
Line: 13
Draft ref: hoc45
Marshalled no.: 10
Decision: The House has not considered this amendment.

Tabled againstAs introduced· Clause 279

Amendment 11#10006514No decisionAmends text

Amendment text

Clause 279, page 199, line 18, at end insert—
“a “renewable project” is any project involving the generation of electricity from a renewable source within the meaning of section 32M of the Energy Act 1989;”

Stage: Committee stage
Type: EditBillBody
Clause: 279
Page: 199
Line: 18
Draft ref: hoc46
Marshalled no.: 11
Decision: The House has not considered this amendment.

Tabled againstAs introduced· Clause 279

Amendment 25#10007775Not calledAmends text

Amendment text

Clause 279, page 199, line 21, at end insert—
(a) a company, other than a member of a group, that operates, or

Stage: Report stage
Type: EditBillBody
Clause: 279
Page: 199
Line: 21
Draft ref: hoc90
Marshalled no.: 25
Decision: The amendment was debated as part of a group of amendments, but not put to a vote.

Tabled againstAs amended in Committee and Public Bill Committee· Clause 279

Amendment 26#10007773Not calledAmends text

Amendment text

Clause 279, page 199, line 26, at end insert—

The Bills API publishes only the tabling instruction here, not the inserted text itself — the full wording is set out in the marshalled Amendment Paper.

Stage: Report stage
Type: EditBillBody
Clause: 279
Page: 199
Line: 26
Draft ref: hoc91
Marshalled no.: 26
Decision: The amendment was debated as part of a group of amendments, but not put to a vote.

Tabled againstAs amended in Committee and Public Bill Committee· Clause 279

Clause 292 1

Amendment 17#10007671AgreedAmends text

Amendment text

Clause 292, page 213, line 22, at end insert—
“(8) Where the appropriate proportion of the non-chargeable amount is required to be added to the result of Step 4 in section 278(5) for a generating undertaking that is not “qualifying” (see section 278(3)) in the qualifying period in which it is to be added, that undertaking is to be treated as qualifying for that period.”

Stage: Report stage
Type: EditBillBody
Clause: 292
Page: 213
Line: 22
Draft ref: opc23
Marshalled no.: 17
Decision: This amendment was agreed to.

Tabled againstAs amended in Committee and Public Bill Committee· Clause 292

Clause 314 2

Amendment 18#10007664AgreedAmends text

Amendment text

Clause 314, page 236, line 10, leave out “VAT that would, apart from section 55C(3),” and insert “the VAT in respect of the deposit amount that, on the applicable assumption, would”

Stage: Report stage
Type: EditBillBody
Clause: 314
Page: 236
Line: 10
Draft ref: opc33
Marshalled no.: 18
Decision: This amendment was agreed to.

Tabled againstAs amended in Committee and Public Bill Committee· Clause 314

Amendment 19#10007658AgreedAmends text

Amendment text

Clause 314, page 236, line 14, at end insert—
“(2A) The applicable assumption is that, in the case of those goods, section 55C(3) is ignored and the deposit amount and the price payable for the goods are regarded instead as indistinguishable parts of the consideration for the supply of the goods.”

Stage: Report stage
Type: EditBillBody
Clause: 314
Page: 236
Line: 14
Draft ref: opc34
Marshalled no.: 19
Decision: This amendment was agreed to.

Tabled againstAs amended in Committee and Public Bill Committee· Clause 314

Clause 324 1

Amendment 9#10006933AgreedAmends text

Amendment text

Clause 324, page 245, line 34, after “provision” insert “(including consequential provision)”

Stage: Committee stage
Type: EditBillBody
Clause: 324
Page: 245
Line: 34
Draft ref: opc15
Marshalled no.: 9
Decision: This amendment was agreed to.

Tabled againstAs introduced· Clause 324

Clause 346 4

Amendment 1#10006488Not selectedRemoves provision

Amendment text

Page 264, line 14, leave out Clause 346

Stage: Committee stage
Type: DeleteClauseOrSchedule
Clause: 346
Page: 264
Line: 14
Draft ref: hoc18
Marshalled no.: 1
Decision: This amendment was not chosen for debate by the Chair/Speaker.

Tabled againstAs introduced· Clause 346

Amendment 2#10006534Negatived on divisionAmends text

Amendment text

Clause 346, page 264, line 31, at end insert—
“(9) This section shall not come into force until the Chancellor of the Exchequer has published—

The Bills API publishes only the tabling instruction here, not the inserted text itself — the full wording is set out in the marshalled Amendment Paper.

Stage: Committee stage
Type: EditBillBody
Clause: 346
Page: 264
Line: 31
Draft ref: hoc30
Marshalled no.: 2
Decision: This amendment was debated and rejected, following a vote.

Tabled againstAs introduced· Clause 346

Amendment 3#10006535Not movedAmends text

Amendment text

Clause 346, page 264, line 15, at end insert—
“(1A) The Chancellor of the Exchequer must, within six months of this section coming into force, lay before the House of Commons proposals for establishing a Tax Reform Commission to assess the differential impact of the tax system in the UK on different groups of people and to make recommendations for reform of the tax system.

Stage: Committee stage
Type: EditBillBody
Clause: 346
Page: 264
Line: 15
Draft ref: hoc49
Marshalled no.: 3
Decision: The amendment was not moved. The House was not invited to take a decision on it.

Tabled againstAs introduced· Clause 346

Amendment 7#10007580Not calledRemoves provision

Amendment text

Page 265, line 2, leave out Clause 346

Stage: Report stage
Type: DeleteClauseOrSchedule
Clause: 346
Page: 265
Line: 2
Draft ref: hoc69
Marshalled no.: 7
Decision: The amendment was debated as part of a group of amendments, but not put to a vote.

Tabled againstAs amended in Committee and Public Bill Committee· Clause 346

Schedule 1 2

Amendment 14#10006520No decisionAmends text

Amendment text

Schedule 1, page 283, line 27, at end insert—
(3)In section 1057 (R&D relief for SMEs: tax credit only available where company is a going concern), after subsection (4C) insert—

Stage: Committee stage
Type: EditBillBody
Schedule: 1
Page: 283
Line: 27
Draft ref: opc3
Marshalled no.: 14
Decision: The House has not considered this amendment.

Tabled againstAs introduced· Schedule 1

Amendment 26#10006515No decisionAmends text

Amendment text

Schedule 1, page 280, line 32, leave out “a requirement relating to the making of the claim” and insert “the requirement to make a claim notification pursuant to either section 104AA, section 1045A or 1054A of CTA 2009 (as appropriate) or failed to provide the additional information as required by paragraph 83EA”

Stage: Committee stage
Type: EditBillBody
Schedule: 1
Page: 280
Line: 32
Draft ref: hoc50
Marshalled no.: 26
Decision: The House has not considered this amendment.

Tabled againstAs introduced· Schedule 1

Schedule 2 1

Amendment 4#10006932AgreedAmends text

Amendment text

Schedule 2, page 291, line 38, at end insert—
“(za) the property comprised in the settlement is not held for a pensions purpose within the meaning of paragraph 7(3) of Schedule 1C to TCGA 1992 (property comprised in settlements held for a pensions purpose);”

Stage: Committee stage
Type: EditBillBody
Schedule: 2
Page: 291
Line: 38
Draft ref: opc20
Marshalled no.: 4
Decision: This amendment was agreed to.

Tabled againstAs introduced· Schedule 2

Schedule 3 1

Amendment 5#10006930AgreedAmends text

Amendment text

Schedule 3, page 309, line 4, leave out paragraph 28 and insert—
““28 (1)In section 494 of TIOPA 2010 (other interpretation), at the end insert—

Stage: Committee stage
Type: EditBillBody
Schedule: 3
Page: 309
Line: 4
Draft ref: opc14
Marshalled no.: 5
Decision: This amendment was agreed to.

Tabled againstAs introduced· Schedule 3

Schedule 7 1

Amendment 7#10006527No decisionAmends text

Amendment text

Schedule 7, page 334, line 18, leave out “£31.64” and insert “£28.74”

Stage: Committee stage
Type: EditBillBody
Schedule: 7
Page: 334
Line: 18
Draft ref: hoc33
Marshalled no.: 7
Decision: The House has not considered this amendment.

Tabled againstAs introduced· Schedule 7

Schedule 16 7

Amendment 15#10006532No decisionAmends text

Amendment text

Schedule 16, page 395, line 8, leave out paragraph (a) and insert—
“(a) assets are transferred from one member of a multinational group to another member of that group,

Stage: Committee stage
Type: EditBillBody
Schedule: 16
Page: 395
Line: 8
Draft ref: opc7
Marshalled no.: 15
Decision: The House has not considered this amendment.

Tabled againstAs introduced· Schedule 16

Amendment 16#10006531No decisionAmends text

Amendment text

Schedule 16, page 395, line 17, leave out “beginning of the commencement period” and insert “relevant time”

Stage: Committee stage
Type: EditBillBody
Schedule: 16
Page: 395
Line: 17
Draft ref: opc8
Marshalled no.: 16
Decision: The House has not considered this amendment.

Tabled againstAs introduced· Schedule 16

Amendment 17#10006518No decisionAmends text

Amendment text

Schedule 16, page 395, line 19, leave out from “transfer,” to end of line 24 and insert “and”

Stage: Committee stage
Type: EditBillBody
Schedule: 16
Page: 395
Line: 19
Draft ref: opc12
Marshalled no.: 17
Decision: The House has not considered this amendment.

Tabled againstAs introduced· Schedule 16

Amendment 18#10006512No decisionRemoves provision

Amendment text

Schedule 16, page 395, line 27, leave out from “assets” to end of line 32

Stage: Committee stage
Type: DeleteClauseOrSchedule
Schedule: 16
Page: 395
Line: 27
Draft ref: opc13
Marshalled no.: 18
Decision: The House has not considered this amendment.

Tabled againstAs introduced· Schedule 16

Amendment 19#10006522No decisionAmends text

Amendment text

Schedule 16, page 395, line 32, at end insert—
(3A)For the purposes of this paragraph “the relevant time” means the later of—

Stage: Committee stage
Type: EditBillBody
Schedule: 16
Page: 395
Line: 32
Draft ref: opc9
Marshalled no.: 19
Decision: The House has not considered this amendment.

Tabled againstAs introduced· Schedule 16

Amendment 20#10006521No decisionAmends text

Amendment text

Schedule 16, page 398, leave out lines 36 and 37 and insert—
(3A)Information derived from qualified financial statements as to revenue or profit (loss) before income tax must be adjusted—

Stage: Committee stage
Type: EditBillBody
Schedule: 16
Page: 398
Line: 36
Draft ref: opc1
Marshalled no.: 20
Decision: The House has not considered this amendment.

Tabled againstAs introduced· Schedule 16

Amendment 21#10007772Not calledAmends text

Amendment text

Schedule 16, page 399, line 27, at end insert—
“(2A) The Treasury may by regulations amend subsection 2(a) by substituting later dates for the dates for the time being specified there.”

Stage: Report stage
Type: EditBillBody
Schedule: 16
Page: 399
Line: 27
Draft ref: hoc81
Marshalled no.: 21
Decision: The amendment was debated as part of a group of amendments, but not put to a vote.

Tabled againstAs amended in Committee and Public Bill Committee· Schedule 16

Schedule 22 1

Amendment 10#10006935AgreedAmends text

Amendment text

Schedule 22, page 449, line 25, at end insert—
““10A (1)In consequence of the amendments made by paragraph 10, in Part 8 of Schedule 1 to VERA 1994 (annual rates of duty: goods vehicles), paragraph 10 (relevant rigid goods vehicles) is amended as follows.

Stage: Committee stage
Type: EditBillBody
Schedule: 22
Page: 449
Line: 25
Draft ref: opc4
Marshalled no.: 10
Decision: This amendment was agreed to.

Tabled againstAs introduced· Schedule 22

Other amendments 1

Amendment (a)#10007795Not calledAmends text

Amendment text

Line 3, at end insert—
“(2) The Treasury may by regulations amend subsection (1) by substituting a later date for the date for the time being specified there.”

Stage: Report stage
Type: EditBillBody
Line: 3
Draft ref: hoc92
Marshalled no.: (a)
Decision: The amendment was debated as part of a group of amendments, but not put to a vote.

Tabled againstAs amended in Committee and Public Bill Committee

EnactedFinance (No. 2) Act 2023

New clauses & schedules 31

Clause 5 1

Clause 7 2

Clause 12 4

Clause 18 5

Clause 19 2

Clause 20 2

Clause 21 2

Clause 22 2

Clause 23 3

Clause 25 4

Clause 27 1

Clause 41 2

Clause 42 1

Clause 48 1

Clause 51 1

Clause 58 1

Clause 115 2

Clause 174 1

Clause 223 1

Clause 264 1

Clause 278 4

Clause 279 4

Clause 292 1

Clause 314 2

Clause 324 1

Clause 346 4

Schedule 1 2

Schedule 2 1

Schedule 3 1

Schedule 7 1

Schedule 16 7

Schedule 22 1

Other amendments 1