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Finance Bill

– in the House of Commons on 10 January 2024.

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  • (Clauses 1 and 2, schedule 1, clause 21, schedule 12, clauses 25, 27 and 31 to 34, schedule 13 and new clauses relating to those clauses and schedules)

    Considered in Committee [Dame Eleanor Laing in the Chair]

  • Clause 1 - Permanent full expensing etc for expenditure on plant or machinery (22 speeches)

    Question proposed, That the clause stand part of the Bill.

  • New Clause 1 - Review of reliefs for research and development

    “(1) The Chancellor of the Exchequer must, within three months of this Act being passed, publish a review of the implementation costs of the measures in section 2 incurred by— (a)...

  • Clause 21 - Ensuring consistency of Parts 3 and 4 of F(No.2)A 2023 with OECD rules etc (9 speeches)

    Question proposed, That the clause stand part of the Bill.

  • New Clause 2 - Review of measures to tackle evasion and avoidance

    “(1) The Chancellor of the Exchequer must, within three months of this Act being passed, publish a review of the measures in sections 31 to 33 to tackle evasion and avoidance. (2) The...

  • New Clause 5 - Tax Compliance Reporting

    (1) Within six months of the passage of this Act, the Chancellor of the Exchequer must carry out an assessment of the impact of sections 31 to 34 and Schedule 13 of this Act. (2) The report must...

  • New Clause 7 - Review of effectiveness of section 31 measures in preventing fraud involving taxpayers’ money

    “(1) The Chancellor of the Exchequer must, within three months of this Act being passed, conduct a review of the effectiveness of the provisions of section 31 in preventing fraud involving...

  • Clause 25 - Rebate on heavy oil and certain bioblends used for heating (9 speeches)

    Question proposed, That the clause stand part of the Bill.