Finance (No. 2) Bill – in the House of Commons at 3:30 pm on 20 June 2023.
Amendment made: 17, page 213, line 22, at end insert—
“(8) Where the appropriate proportion of the non-chargeable amount is required to be added to the result of Step 4 in section 278(5) for a generating undertaking that is not ‘qualifying’ (see section 278(3)) in the qualifying period in which it is to be added, that undertaking is to be treated as qualifying for that period.”—(Victoria Atkins.)
This amendment corrects a technical error to secure that the appropriate proportion of the “non-chargeable amount” is charged in all cases.