EnactedFinance (No. 2) Act 2023

Overview Timeline59 Debates9 Amendments40

Proposed amendments

40 amendments across 13 provisions

New clauses & schedules 18

Amendment #10006492#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

Amendment #10006513#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

Amendment #10006528#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

Amendment #10007362#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

Amendment #10007579#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

Amendment #10007660#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

Amendment #10007662#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

Amendment #10007667#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

Amendment #10007761#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

Amendment #10007762#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

Amendment #10007763#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

Amendment #10007764#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

Amendment #10007765#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

Amendment #10007766#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

Amendment #10007769#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

Amendment #10007771#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

Amendment #10007774#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

Amendment #10007776#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

Clause 7 2

Amendment #10007666#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

Amendment #10007669#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

Clause 12 2

Amendment #10007659#10007659AgreedAmends text

Amendment text

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

Stage: Report stage
Type: EditBillBody
Clause: 12

Amendment #10007668#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

Clause 18 4

Amendment #10006499#10006499No decisionRemoves provision

Amendment text

Page 12, line 30, leave out Clause 18

Stage: Committee stage
Type: DeleteClauseOrSchedule
Clause: 18

Amendment #10006506#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

Amendment #10006511#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

Amendment #10006519#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

Clause 19 1

Amendment #10006500#10006500No decisionRemoves provision

Amendment text

Page 12, line 37, leave out Clause 19

Stage: Committee stage
Type: DeleteClauseOrSchedule
Clause: 19

Clause 20 1

Amendment #10006493#10006493No decisionRemoves provision

Amendment text

Page 13, line 31, leave out Clause 20

Stage: Committee stage
Type: DeleteClauseOrSchedule
Clause: 20

Clause 21 1

Amendment #10006495#10006495No decisionRemoves provision

Amendment text

Page 14, line 1, leave out Clause 21

Stage: Committee stage
Type: DeleteClauseOrSchedule
Clause: 21

Clause 22 1

Amendment #10006494#10006494No decisionRemoves provision

Amendment text

Page 14, line 11, leave out Clause 22

Stage: Committee stage
Type: DeleteClauseOrSchedule
Clause: 22

Clause 23 1

Amendment #10006491#10006491No decisionRemoves provision

Amendment text

Page 14, line 20, leave out Clause 23

Stage: Committee stage
Type: DeleteClauseOrSchedule
Clause: 23

Clause 25 4

Amendment #10006507#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

Amendment #10006509#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

Amendment #10006517#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

Amendment #10006529#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

Clause 278 2

Amendment #10006516#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

Amendment #10006523#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

Clause 279 2

Amendment #10006514#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

Amendment #10006525#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

Other amendments 1

Amendment #10007795#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