The Spring Finance Bill 2023 (official title: Finance (No 2) Bill (Session 2022-23)) continues its passage through the parliamentary process and is now at Committee Stage having had second reading in the House of Commons on 29 March. Dates for report stage and third reading have not yet been confirmed.
Committee Stage commences first with a ‘Committee of the whole House’ which is currently scheduled for after the Easter recess on 18 and 19 April. A small selection of clauses will be discussed at this point, including full expensing for plant and machinery, the pensions tax relief changes and Pillar Two.
The remaining clauses will be examined by the Public Bill Committee which is expected to complete its deliberations by 23 May 2023.
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