Session 2010 - 12
Internet Publications
Other Bills before Parliament


 
 

2447

 

House of Commons

 
 

Notices of Amendments

 

given on

 

Wednesday 22 June 2011

 

For other Amendment(s) see the following page(s) of Supplement to Votes:

 

2351-52, 2385-90 and 2395-96

 

Consideration of Bill


 

Finance (No. 3) Bill, As Amended

 

Rate of value added tax

 

Jonathan Edwards

 

NC6

 

To move the following Clause:—

 

‘(1)    

In section 2(1) of the Value Added Tax Act 1994 (rate of VAT), for “20 per cent”

 

substitute “17.5 per cent”.

 

(2)    

In section 21(4) of that Act (restriction on value of imported goods), for “25 per

 

cent” substitute “28.58 per cent”.

 

(3)    

The amendment made by subsections (1) and (2) has effect in relation to any

 

supply made on or after 30 August 2011 and any acquisition or importation taking

 

place on or after that date.’.

 

Transfer of powers over other taxes to Welsh Ministers

 

Jonathan Edwards

 

NC7

 

To move the following Clause:—

 

‘(1)    

The Chancellor of the Exchequer shall make regulations to transfer to Welsh

 

Ministers powers relating to setting other taxes and environmental taxes in Wales.

 

(2)    

“Other taxes and environmental taxes” shall include, but is not exclusive to—

 

(a)    

landfill tax,

 

(b)    

stamp duty land tax,

 

(c)    

aggregates levy, and

 

(d)    

air passenger duty.

 

(3)    

Regulations made under subsection (1) must be laid within 12 months of the

 

passing of this Act and shall be subject to annulment in pursuance of a resolution

 

of either House of Parliament.’.


 
 

Notices of Amendments: 22 June 2011                     

2448

 

Finance (No. 3) Bill, continued

 
 

Transfer of Corporation Tax powers to Welsh Ministers

 

Jonathan Edwards

 

NC8

 

To move the following Clause:—

 

‘(1)    

The Chancellor of the Exchequer shall make regulations to transfer to Welsh

 

Ministers powers relating to setting corporation tax in Wales.

 

(2)    

Regulations made under subsection (1) must be laid within 12 months of the

 

passing of this Act and shall be subject to annulment in pursuance of a resolution

 

of either House of Parliament.’.

 

Value Added Tax (Change of Rate) Order 2011

 

Jonathan Edwards

 

NC9

 

To move the following Clause:—

 

‘(1)    

The Chancellor of the Exchequer shall make an order under the powers conferred

 

by sections 2(2) and 21(7) of the Value Added Tax Act 1994 that in section 2(1)

 

of the Value Added Tax Act 1994 (rate of VAT), the rate of tax charged by virtue

 

of that section shall be decreased by 12.5 per cent.

 

(2)    

In section 21(4) (value of imported goods) of the Value Added Tax Act 1994 for

 

“25” substitute “28.58”.

 

(3)    

This Order shall be known as The Value Added Tax (Change of Rate) Order 2011

 

and shall come into force on 30 August 2011.’.

 


 
contents
 

© Parliamentary copyright
Revised 23 June 2011