motion_title: Finance (No. 2) Bill: New Clause 4 - Domestic top-up tax to apply from  31 December 2023
motion_text: I beg to move, That the clause be read a Second time.
  
  Clause text:
  
  New Clause 4 - Domestic top-up tax to apply from  31 December 2023
  “This Part has effect in relation to accounting periods commencing on or after 31 December 2023.”—(Victoria Atkins.)