To move the following Clause— “Review of measures to tackle evasion and avoidance
Bill texts 5
- Resolutions to be moved by the Chancellor of the Exchequer - 22 November 2023 (updated 23 November)download soon
- Resolutions to be moved by the Chancellor of the Exchequer - 22 November 2023 - large print (updated 23 November)download soon
- Bill 014 2023-24 (as introduced) - large printdownload soon
- Bill 014 2023-24 (as introduced)download soon
- HL Bill 45 (as brought from the Commons)download soon
Amendments 24
Committee of the whole House — Commons 8
To move the following Clause— “Review of reliefs for research and development
To move the following Clause— “Review of effectiveness of section 31 measures in preventing fraud involving taxpayers’ money
Clause 1, page 2, line 3, at end insert— “(3) The provisions of subsection (1) shall only be applied to water companies after they have published a costed, time-limited plan, demonstrating the way in which these capital allowances will be used to prevent sewage discharges.”
To move the following Clause— “Review of business taxes and reliefs
To move the following Clause— “Assessment of impact of Act on business investment and economic growth
To move the following Clause— “Tax compliance reporting
To move the following Clause— “Assessment of impact of Act on multinational profit shifting and tax competition between jurisdictions
Committee stage — Commons 3
To move the following Clause— “Assessment of impact of the Act on compliance with climate change target
To move the following Clause— “Assessment of impact of the Act on public finances and cost of living
To move the following Clause— “Review of public health, inequality and poverty effects of Act
Report stage — Commons 13
To move the following Clause— “Review of effectiveness of section 31 measures in preventing fraud involving taxpayers’ money
To move the following Clause— “Review of measures to tackle evasion and avoidance
To move the following Clause— “Review of reliefs for research and development
To move the following Clause— “Review of public health, inequality and poverty effects of Act
To move the following Clause— “New investment exemption
Schedule 6, page 138, line 25, after “which” insert “, and the time by which,”
Schedule 1, page 63, line 26, at end insert— <i class="text-centre">“Avoidance of overlaps and gaps in entitlement during transition</i>
Schedule 1, page 42, line 12, at end insert— “(5A) But—
Schedule 1, page 42, line 16, after “period,” insert “or would do but for subsection (5A)(a),”
Schedule 6, page 138, leave out lines 15 to 20
Schedule 6, page 138, line 26, at end insert— “(c) the consequences of failing to provide the information as required (which may include the total or partial invalidity of the claim or a reduction of the claimed relief).”
To move the following Clause— “Assessment of the impact of permanent full expensing
To move the following Clause— “Review of multipliers used to calculate higher rates of air passenger duty