Finance (No 2) Bill moves to Committee

The Committee of the whole House will meet on 18 and 19 April 2023 to consider the following clauses of the Bill:

• clauses 5 and 6: corporation tax charge and rates;
•  clauses 7 to 9: capital allowances;
• clauses 10 to 15 and Schedule 1: other reliefs relating to businesses;
• clauses 18 to 25: pensions;
• clause 27: power to clarify tax treatment of devolved social security benefits;
• clauses 47, 48, 50 to 60 and Schedules 7 to 9: alcohol duty charge, rates and reliefs;
• clauses 121 to 264 and Schedules 14 to 17: multinational top-up tax;
• clauses 265 to 277 and Schedule 18: domestic top-up tax;
• clauses 278 to 312: electricity generator levy; and
• any new clauses or Schedules relating to any of the above.

The remainder of the Bill will be considered by a Public Bill Committee which will conclude its proceedings by Tuesday 23 May at the latest.