House of Commons Amendments

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.’.



© Parliamentary copyright	Revised 23 June 2011