Amendments — Finance Act 2023

Proposed amendments

16 amendments across 6 provisions

New clauses & schedules 10

Amendment #10003628#10003628Not calledNew clause / schedule

Amendment text

To move the following Clause—
“Assessment of the impact of the investment 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

Amendment #10003629#10003629Not calledNew clause / schedule

Amendment text

To move the following Clause—
“Research and Development tax relief fraud and waste

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

Amendment #10003630#10003630Negatived on divisionNew clause / schedule

Amendment text

To move the following Clause—
“Research and Development tax relief policy

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

Amendment #10003632#10003632Negatived on divisionNew clause / schedule

Amendment text

To move the following Clause—
“Review of revenue from the Energy (Oil and Gas) Profits 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

Amendment #10003633#10003633Not calledNew clause / schedule

Amendment text

To move the following Clause—
“Assessment of investment relief on compliance with the climate change target for 2050

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

Amendment #10003634#10003634Not calledNew clause / schedule

Amendment text

To move the following Clause—
“Review of effect 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

Amendment #10003636#10003636Not selectedNew clause / schedule

Amendment text

To move the following Clause—
“Review of the impact of measures in the Act on the taxes paid by non-domiciled individuals

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

Amendment #10003637#10003637Not calledNew clause / schedule

Amendment text

To move the following Clause—
“Assessment of the impact of measures in the Act on growth

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

Amendment #10003638#10003638Not calledNew clause / schedule

Amendment text

To move the following Clause—
“Assessment of the impact of changes to the basic rate limit and personal allowance for tax years 2026-27 and 2027-28

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

Amendment #10003639#10003639Not calledNew clause / schedule

Amendment text

To move the following Clause—
“Impact assessment of measures in the 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

Clause 1 1

Amendment #10003641#10003641Not selectedAmends text

Amendment text

Clause 1, page 2, line 39, at end insert—
“(10) The Chancellor of the Exchequer must, within three months of this Act coming into force and quarterly thereafter, lay before the House of Commons a report setting out—

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: 1

Clause 2 1

Amendment #10003635#10003635Not calledAmends text

Amendment text

Clause 2, page 3, line 3, at end insert—
“(3) The Chancellor of the Exchequer must lay before the House of Commons reports setting out—

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: 2

Clause 3 1

Amendment #10003631#10003631Not calledAmends text

Amendment text

Clause 3, page 3, line 14, at end insert—
“(3) The Chancellor of the Exchequer must, within six months of this section coming into force, lay before the House of Commons an assessment of the revenue that would have been generated if, in section 1 of the Energy (Oil and Gas) Profits Levy Act 2022 (charge to tax), in subsection (3) (which sets out the accounting periods by reference to which the tax is charged), in paragraph (a), for “26 May 2022”, there had been substituted “6 October 2021”.”

Stage: Committee stage
Type: EditBillBody
Clause: 3

Clause 5 2

Amendment #10003626#10003626Not selectedRemoves provision

Amendment text

Page 3, line 13, leave out Clause 5

Stage: Committee stage
Type: DeleteClauseOrSchedule
Clause: 5

Amendment #10003640#10003640Negatived on divisionAmends text

Amendment text

Clause 5, page 4, line 6, at end insert—
“(5) HMRC must contact every individual affected by the provisions of this section to inform them whether, as a result of the provisions of this section—

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: 5

Clause 10 1

Amendment #10003627#10003627Not calledAmends text

Amendment text

Clause 10, page 7, line 23, at end insert—
“(8) The Chancellor of the Exchequer must, within six month of this section coming into force, and quarterly thereafter, lay before the House of Commons an assessment of the impact of the changes in this section on—

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: 10

EnactedFinance Act 2023

New clauses & schedules 10

Clause 1 1

Clause 2 1

Clause 3 1

Clause 5 2

Clause 10 1