House of Commons Amendments

Session 2010 - 12
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Other Bills before Parliament

4161

House of Commons

Notices of Amendments

given on

Friday 13 April 2012

Committee of the whole House

Finance (No. 4) Bill

(Clauses 1, 4, 8, 189 and 209, Schedules 1, 23 and 33,

and any new Clauses and new Schedules first appearing on the Order Paper not later than

Tuesday 17 April 2012 and relating to value added tax)

Jonathan Edwards

6

Clause  1,  page  2,  line  4,  leave out ‘45’ and insert ‘50’.

Jonathan Edwards

7

Clause  1,  page  2,  line  5,  leave out subsections (3) to (6).

Stewart Hosie

Angus Robertson

Mr Angus Brendan MacNeil

Mr Mike Weir

Pete Wishart

Dr Eilidh Whiteford

8

Schedule  23,  page  532,  line  14,  leave out sub-paragraphs (2) to (5).

Mr Christopher Chope

9

Clause  8,  page  4,  line  33,  leave out ‘high’ and insert ‘higher’.

Mr Christopher Chope

10

Clause  8,  page  4,  line  34,  at end add ‘for recipients of child benefit’.

Mr Christopher Chope

11

Schedule  1,  page  131,  line  7,  leave out ‘high’ and insert ‘higher’.

Notices of Amendments: 13 April 2012
4162

Finance (No. 4) Bill, continued

Mr Christopher Chope

12

Schedule  1,  page  131,  line  8,  leave out ‘high’ and insert ‘higher’.

Mr Christopher Chope

13

Schedule  1,  page  131,  line  12,  leave out ‘high’ and insert ‘higher’.

Mr Christopher Chope

14

Schedule  1,  page  131,  line  26,  leave out ‘high’ and insert ‘higher’.

Mr Christopher Chope

15

Schedule  1,  page  134,  line  28,  leave out ‘high’ and insert ‘higher’.

Mr Christopher Chope

16

Schedule  1,  page  135,  line  9,  leave out ‘high’ and insert ‘higher’.

Mr Christopher Chope

17

Schedule  1,  page  135,  line  38,  leave out ‘high’ and insert ‘higher’.

Mr Christopher Chope

18

Schedule  1,  page  136,  line  9,  leave out ‘high’ and insert ‘higher’.

Mr Christopher Chope

19

Schedule  1,  page  136,  line  35,  leave out ‘high’ and insert ‘higher’.

Mr Christopher Chope

20

Schedule  1,  page  136,  line  38,  leave out ‘high’ and insert ‘higher’.

Mr Christopher Chope

21

Schedule  1,  page  136,  line  45,  leave out ‘high’ and insert ‘higher’.

Mr Christopher Chope

22

Schedule  1,  page  137,  line  13,  leave out ‘high’ and insert ‘higher’.

Mr Christopher Chope

23

Schedule  1,  page  137,  line  22,  leave out ‘high’ and insert ‘higher’.

Mr Christopher Chope

24

Schedule  1,  page  137,  line  26,  leave out ‘high’ and insert ‘higher’.

Notices of Amendments: 13 April 2012
4163

Finance (No. 4) Bill, continued

Mr Christopher Chope

25

Schedule  1,  page  131,  line  10,  leave out ‘£50,000’ and insert ‘£60,000’.

Mr Christopher Chope

26

Schedule  1,  page  131,  line  11,  leave out ‘one or both of conditions A and B are’ and

insert ‘condition A is’.

Mr Christopher Chope

27

Schedule  1,  page  131,  leave out lines 19 to 24.

Mr Christopher Chope

28

Schedule  1,  page  131,  line  24,  at end insert—

‘(5)
A person (P) is not liable to a high income child benefit charge if the total adjusted

net income for the year of that person and any partner does not exceed £100,000’.

Mr Christopher Chope

29

Schedule  1,  page  131,  line  29,  leave out from ‘met’ to end of line 30.

Mr Christopher Chope

30

Schedule  1,  page  131,  line  31,  leave out ‘and B’.

Mr Christopher Chope

31

Schedule  1,  page  131,  line  32,  leave out from ‘is’ to end of line 13 on page 132 and

insert ‘100%’.

Mr Christopher Chope

32

Schedule  1,  page  132,  line  14,  leave out from beginning to end of line 2 on page

133.

Mr Christopher Chope

33

Schedule  1,  page  133,  leave out lines 16 to 26.

Mr Christopher Chope

34

Schedule  1,  page  133,  line  29,  leave out ‘another’ and insert ‘a higher’.

Mr Christopher Chope

35

Schedule  1,  page  133,  line  30,  leave out from ‘681B(1)(a)’ to end of line 33.

Mr Christopher Chope

36

Schedule  1,  page  133,  leave out lines 36 to 39.

Notices of Amendments: 13 April 2012
4164

Finance (No. 4) Bill, continued

Mr Christopher Chope

37

Schedule  1,  page  134,  leave out lines 3 and 4.

Mr Christopher Chope

38

Schedule  1,  page  134,  leave out lines 10 to 12.

Mr Christopher Chope

39

Schedule  1,  page  134,  leave out lines 34 to 37.

Mr Christopher Chope

40

Schedule  1,  page  135,  leave out lines 13 to 23.

Mr Christopher Chope

41

Schedule  1,  page  135,  leave out lines 37 to 40.

Mr Christopher Chope

42

Schedule  1,  page  136,  leave out lines 13 to 23.

Review of VAT Exemption for small vehicles

Ian Lucas

NC2

To move the following Clause:—

‘The Treasury shall, within two months of Royal Assent to this Act, lay before

Parliament a report on the effect on the availability of transport services on the

VAT exemptions for small vehicles.’.

Jonathan Edwards

43

Schedule  23,  page  533,  line  13,  after ‘duty)’, insert ‘or section 30B (Wales long

haul rates of duty)’.

Jonathan Edwards

44

Schedule  23,  page  533,  line  16,  after ‘30A’, insert ‘and 30B’.

Jonathan Edwards

45

Schedule  23,  page  534,  line  45,  at end insert—

‘30B
Wales long haul rates of duty

(1)
This section applies to the carriage of a chargeable passenger if—

(a)
the carriage begins on or after the relevant day,

(b)
the only flight, or the first flight, of the passenger’s journey begins at a

place in Wales,

Notices of Amendments: 13 April 2012
4165

Finance (No. 4) Bill, continued

(c)
the passenger’s journey does not end at a place in the United Kingdom or

a territory specified in Part 1 of Schedule 5A, and

(d)
if the passenger’s journey has more than one flight, the first flight is not

followed by a connected flight beginning at a place in the United

Kingdom or a territory specified in Part 1 of Schedule 5A.

(2)
Air passenger duty is chargeable on the carriage of the chargeable passenger at

the rate determined as follows.

(3)
If the passenger’s journey ends at a place in a territory specified in Part 2 of

Schedule 5A—

(a)
if the passenger’s agreement for carriage provides for standard class

travel in relation to every flight on the passenger’s journey, the rate is the

rate set by an Act of the National Assembly for Wales for the purposes of

this paragraph, and

(b)
in any other case the rate is the rate set by an Act of the National

Assembly for Wales for the purposes of this paragraph.

(4)
If the passenger’s journey ends at a place in a territory specified in Part 3 of

Schedule 5A—

(a)
if the passenger’s agreement for carriage provides for standard class

travel in relation to every flight on the passenger’s journey, the rate is the

rate set by an Act of the National Assembly for Wales for the purposes of

this paragraph, and

(b)
in any other case, the rate is the rate set by an Act of the National

Assembly for Wales for the purposes of this paragraph.

(5)
If the passenger’s journey ends at any other place—

(a)
if the passenger’s agreement for carriage provides for standard class

travel in relation to every flight on the passenger’s journey, the rate is the

rate set by an Act of the National Assembly for Wales for the purposes of

this paragraph, and

(b)
in any other case, the rate is the rate set by an Act of the National

Assembly for Wales for the purposes of this paragraph.

(6)
The rate of £0 may be set for the purposes of any paragraph.

(7)
The same rate may be set for the purposes of two or more paragraphs.

(8)
Any rate set must not exceed the rate that would apply if this section were not in

force.

(9)
Subsections (5) to (7) and (10) to (12) of section 30 apply for the purposes of this

section as they apply for the purposes of that section.

(10)
“The relevant day” means the day appointed as such by an order.

(11)
Section 42(4) and (5) does not apply to an order under subsection (10).

(12)
An Act of the National Assembly of Wales means an Act passed under Part IV of

the Government of Wales Act 2006.’.

Jonathan Edwards

46

Schedule  23,  page  535,  line  11,  after ‘30A’, insert ‘or 30B’.

Jonathan Edwards

47

Schedule  23,  page  535,  line  22,  after ‘30A’, insert ‘or 30B’.

Jonathan Edwards

48

Schedule  23,  page  535,  line  16,  after ‘Ireland’, insert ‘and Wales’.

Notices of Amendments: 13 April 2012
4166

Finance (No. 4) Bill, continued

Jonathan Edwards

49

Schedule  23,  page  535,  line  18,  after ‘operators’, insert ‘in—

(a)
Northern Ireland and

(b)
Wales.’.

Jonathan Edwards

50

Schedule  23,  page  535,  line  27,  after ‘30A’, insert ‘or 30B’.

Jonathan Edwards

51

Schedule  23,  page  536,  line  12,  at end insert—

‘41B
Wales long haul rates of duty: disclosure of information

(1)
An officer of Revenue and Customs may disclose to the Secretary of State, the

Treasury or Welsh Ministers any information for purposes connected with the

setting of rates of duty under section 30B above, including (in particular) to

enable the setting of rates under that section to be taken into account for the

purposes of section 118 of the Government of Wales Act 2006 (Payments into

Welsh Consolidated Fund: grants).

(2)
Information disclosed under subsection (1) above may not be further disclosed

without the consent of the Commissioners (which may be general or specific).

(3)
In section 19 of the Commissioners for Revenue and Customs Act 2005

(wrongful disclosure) references to subsection 18(1) of that Act are to be read as

including a reference to subsection (2) above.’.

Mr Angus Brendan MacNeil

Stewart Hosie

Angus Robertson

Mr Mike Weir

Pete Wishart

Dr Eilidh Whiteford

52

Schedule  23,  page  532,  line  29,  after ‘journey’, insert ‘or relevant Scotland

journey’.

Mr Angus Brendan MacNeil

Stewart Hosie

Angus Robertson

Mr Mike Weir

Pete Wishart

Dr Eilidh Whiteford

53

Schedule  23,  page  532,  line  41,  at end insert—

  ‘(4E)
A passenger’s journey is a “relevant Scotland journey”—

(a)
in the case of a journey which has only one flight, if the flight begins

in Scotland, and

(b)
in any other case, if the first flight of the journey—

(i)
begins in Scotland, and

(ii)
is not followed by a connected flight beginning at an airport

or aerodrome in the United Kingdom or a territory specified

in Part 1 of Schedule 5A.’.

Notices of Amendments: 13 April 2012
4167

Finance (No. 4) Bill, continued

Mr Angus Brendan MacNeil

Stewart Hosie

Angus Robertson

Mr Mike Weir

Pete Wishart

Dr Eilidh Whiteford

54

Schedule  23,  page  533,  line  13,  after ‘duty)’, insert ‘or section 30B (Scotland long

haul rates of duty)’.

Mr Angus Brendan MacNeil

Stewart Hosie

Angus Robertson

Mr Mike Weir

Pete Wishart

Dr Eilidh Whiteford

55

Schedule  23,  page  533,  line  16,  after ‘30A’, insert ‘30B’.

Mr Angus Brendan MacNeil

Stewart Hosie

Angus Robertson

Mr Mike Weir

Pete Wishart

Dr Eilidh Whiteford

56

Schedule  23,  page  534,  line  45,  at end insert—

‘30B
Scotland long haul rates of duty

(1)
This section applies to the carriage of a chargeable passenger if—

(a)
the carriage begins on or after the relevant day,

(b)
the only flight, or the first flight, of the passenger’s journey begins at an

airport or aerodrome in Scotland,

(c)
the passenger’s journey does not end at an airport or aerodrome in the

United Kingdom or a territory specified in Part 1 of Schedule 5A, and

(d)
if the passenger’s journey has more than one flight, the first flight is not

followed by a connected flight beginning at an airport or aerodrome in

the United Kingdom or a territory specified in Part 1 of Schedule 5A.

(2)
Air passenger duty is chargeable on the carriage of the chargeable passenger at

the rate determined as follows.

(3)
If the passenger’s journey ends at an airport or aerodrome in a territory specified

in Part 2 of Schedule 5A—

(a)
if the passenger’s agreement for carriage provides for standard class

travel in relation to every flight on the passenger’s journey, the rate is the

rate set by an Act of the Scottish Parliament for the purposes of this

paragraph, and

(b)
in any other case the rate is the rate set by an Act of the Scottish

Parliament for the purposes of this paragraph.

(4)
If the passenger’s journey ends at an airport or aerodrome in a territory specified

in Part 3 of Schedule 5A—

(a)
if the passenger’s agreement for carriage provides for standard class

travel in relation to every flight on the passenger’s journey, the rate is the

rate set by an Act of the Scottish Parliament for the purposes of this

paragraph, and



© Parliamentary copyright	Revised 16 April 2012