That provision may be made for and in connection with reducing the amount of relief available to higher earners in respect of childcare vouchers or childcare provided by an employer.
30. Expenditure on research and development
Resolved,
That provision may be made about tax relief for expenditure on research and development.
31. Intangible fixed assets
Resolved,
That provision may be made amending Part 8 of the Corporation Tax Act 2009.
32. Foreign permanent establishments
Resolved,
That provision may be made about foreign permanent establishments of UK resident companies.
33. Investment trusts
Resolved,
That provision may be made about investment trusts.
34. Furnished holiday lettings
Resolved,
That provision may be made about furnished holiday lettings.
35. Leases and changes to accounting standards
Resolved,
That provision (including provision having retrospective effect) may be made about cases where there is a change in accounting standards in relation to leases.
36. Companies with small profits
Resolved,
That provision (including provision having retrospective effect) may be made amending Part 3 of the Corporation Tax Act 2010.
37. Insurance companies (apportionment)
Resolved,
That provision (including provision having retrospective effect) may be made about the apportionment of amounts under section 432C of the Income and Corporation Taxes Act 1988.
38. Transfer pricing
Resolved,
That provision may be made about the application of OECD principles in relation to transfer pricing.