Skip to content
Solved
SearchBrowse
Sign in

Contents

Legislation
Finance (No. 2) Act 2023
  • Introduction
  • Part 1 Income tax, corporation tax and capital gains tax
  • Part 2 Alcohol Duty
  • Part 3 Multinational top-up tax
  • Part 4 Domestic top-up tax
  • Part 5 Electricity generator levy
  • Part 6 Other taxes
  • Part 7 Miscellaneous and final
  • Schedule 1 Relief for research and development
  • Schedule 2 Estates in administration and trusts
  • Schedule 3 Corporate interest restriction etc.
  • Schedule 4 Investment vehicles
  • Schedule 5 Records relating to transfer pricing
  • Schedule 6 Categories of alcoholic products: interpretation
  • Schedule 7 Rates of alcohol duty
  • Schedule 8 Qualifying draught products: reduced rates
  • Schedule 9 Small producer alcoholic products: duty discount
  • Schedule 10 Penalties for contraventions of alcohol wholesaling provisions
  • Schedule 11 Alcohol duty: reviews and appeals
  • Schedule 12 Alcohol duty: duty stamps
  • Schedule 13 Alcohol duty: minor and consequential amendments
  • Schedule 14 Administration of multinational top-up tax
  • Schedule 15 Multinational top-up tax: elections
  • Schedule 16 Multinational top-up tax: transitional provision
  • Schedule 16A Multinational top-up tax: safe harbours
  • Schedule 17 Index of expressions defined or explained in Parts 3 and 4
  • Schedule 18 Administration of domestic top-up tax
  • Schedule 19 Dumping, subsidisation and safeguarding remedies
  • Schedule 20 Bilateral safeguarding remedies
  • Schedule 21 Soft drinks industry levy: flavour concentrates
  • Schedule 22 Reforms of HGV road user levy
  • Schedule 23 Freeports and investment zones: consequential amendments
  • Schedule 24 Homes for Ukraine Sponsorship Scheme: exemptions from tax
  1. UK legislation
  2. Finance (No. 2) Act 2023

Finance (No. 2) Act 2023

From legislation.gov.uk

An Act to make provision in connection with finance.

[11th July 2023]

Most Gracious Sovereign

We , Your Majesty’s most dutiful and loyal subjects, the Commons of the United Kingdom in Parliament assembled, towards raising the necessary supplies to defray Your Majesty’s public expenses, and making an addition to the public revenue, have freely and voluntarily resolved to give and to grant unto Your Majesty the several duties hereinafter mentioned; and do therefore most humbly beseech Your Majesty that it may be enacted, and be it enacted by the King’s most Excellent Majesty, by and with the advice and consent of the Lords Spiritual and Temporal, and Commons, in this present Parliament assembled, and by the authority of the same, as follows:—

Begin readingSection 1 Income tax charge for tax year 2023-24
PrivacyTerms