Finance (No. 2) Act 2023

Page 14, line 20, leave out Clause 23

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

Page 13, line 31, leave out Clause 20

Page 14, line 11, leave out Clause 22

Page 14, line 1, leave out Clause 21

Page 12, line 30, leave out Clause 18

Page 12, line 37, leave out Clause 19

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.”

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).”

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.”

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.

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

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;”

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

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

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

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.”

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

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

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.”

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

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

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

To move the following Clause— “Communications data

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

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”

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

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).””

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”

To move the following Clause— “Review of Part 5

To move the following Clause— “Review of business taxes

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

To move the following Clause— “Review of section 36

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

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

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

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

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

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

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.”