Policy paper: Spring Finance Bill 2023: Committee of the Whole House

Amendment 12 to Clause 174: Multinational top-up tax: amount of covered tax balance

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Amendment 13 to Clause 223: Multinational top-up tax: adjustments

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Amendment 14 to Schedule 1: Relief for research and development

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Amendment 15 to Schedule 16: Multinational top-up tax: transitional provision

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