Amendments — Finance Act 2024

Proposed amendments

24 amendments across 4 provisions

New clauses & schedules 17

Amendment #10010657#10010657No decisionNew clause / schedule

Amendment text

To move the following Clause—
“Review of measures to tackle evasion and avoidance

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 of the whole House
Type: AddClauseOrSchedule

Amendment #10010658#10010658No decisionNew clause / schedule

Amendment text

To move the following Clause—
“Review of reliefs for research and development

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 of the whole House
Type: AddClauseOrSchedule

Amendment #10010851#10010851No decisionNew clause / schedule

Amendment text

To move the following Clause—
“Review of effectiveness of section 31 measures in preventing fraud involving taxpayers’ money

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 of the whole House
Type: AddClauseOrSchedule

Amendment #10010853#10010853No decisionNew clause / schedule

Amendment text

To move the following Clause—
“Review of business taxes and reliefs

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 of the whole House
Type: AddClauseOrSchedule

Amendment #10010854#10010854No decisionNew clause / schedule

Amendment text

To move the following Clause—
“Assessment of impact of Act on business investment and economic 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 of the whole House
Type: AddClauseOrSchedule

Amendment #10010855#10010855No decisionNew clause / schedule

Amendment text

To move the following Clause—
“Tax compliance reporting

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 of the whole House
Type: AddClauseOrSchedule

Amendment #10010856#10010856No decisionNew clause / schedule

Amendment text

To move the following Clause—
“Assessment of impact of Act on multinational profit shifting and tax competition between jurisdictions

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 of the whole House
Type: AddClauseOrSchedule

Amendment #10010896#10010896Negatived on divisionNew clause / schedule

Amendment text

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

Amendment #10010897#10010897Negatived on divisionNew clause / schedule

Amendment text

To move the following Clause—
“Assessment of impact of the Act on public finances and cost of living

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 #10011079#10011079WithdrawnNew clause / schedule

Amendment text

To move the following Clause—
“Review of public health, inequality 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

Amendment #10011707#10011707No decisionNew clause / schedule

Amendment text

To move the following Clause—
“Review of effectiveness of section 31 measures in preventing fraud involving taxpayers’ money

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 #10011708#10011708No decisionNew clause / schedule

Amendment text

To move the following Clause—
“Review of measures to tackle evasion and avoidance

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 #10011709#10011709No decisionNew clause / schedule

Amendment text

To move the following Clause—
“Review of reliefs for research and development

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 #10011710#10011710No decisionNew clause / schedule

Amendment text

To move the following Clause—
“Review of public health, inequality 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 #10011885#10011885No decisionNew clause / schedule

Amendment text

To move the following Clause—
“New investment exemption

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 #10012044#10012044No decisionNew clause / schedule

Amendment text

To move the following Clause—
“Assessment of the impact of permanent full expensing

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 #10012045#10012045No decisionNew clause / schedule

Amendment text

To move the following Clause—
“Review of multipliers used to calculate higher 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

Clause 1 1

Amendment #10010852#10010852No decisionAmends text

Amendment text

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.”

Stage: Committee of the whole House
Type: EditBillBody
Clause: 1

Schedule 1 3

Amendment #10011887#10011887No decisionAmends text

Amendment text

Schedule 1, page 63, line 26, at end insert—
“Avoidance of overlaps and gaps in entitlement during transition

Stage: Report stage
Type: EditBillBody
Schedule: 1

Amendment #10011888#10011888No decisionAmends text

Amendment text

Schedule 1, page 42, line 12, at end insert—
“(5A) But—

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
Schedule: 1

Amendment #10011889#10011889No decisionAmends text

Amendment text

Schedule 1, page 42, line 16, after “period,” insert “or would do but for subsection (5A)(a),”

Stage: Report stage
Type: EditBillBody
Schedule: 1

Schedule 6 3

Amendment #10011886#10011886No decisionAmends text

Amendment text

Schedule 6, page 138, line 25, after “which” insert “, and the time by which,”

Stage: Report stage
Type: EditBillBody
Schedule: 6

Amendment #10011890#10011890No decisionRemoves provision

Amendment text

Schedule 6, page 138, leave out lines 15 to 20

Stage: Report stage
Type: DeleteClauseOrSchedule
Schedule: 6

Amendment #10011891#10011891No decisionAmends text

Amendment text

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).”

Stage: Report stage
Type: EditBillBody
Schedule: 6

EnactedFinance Act 2024

New clauses & schedules 17

Clause 1 1

Schedule 1 3

Schedule 6 3