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| (Clauses 1, 4, 8, 189 and 209, Schedules 1, 23 and 33,
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| and any new Clauses and new Schedules first appearing on the Order Paper not later than
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| Tuesday 17 April 2012 and relating to value added tax)
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| Clause 1, page 2, line 4, leave out ‘45’ and insert ‘50’. |
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| Clause 1, page 2, line 5, leave out subsections (3) to (6). |
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| Schedule 23, page 532, line 14, leave out sub-paragraphs (2) to (5). |
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| Clause 8, page 4, line 33, leave out ‘high’ and insert ‘higher’. |
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| Clause 8, page 4, line 34, at end add ‘for recipients of child benefit’. |
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| Schedule 1, page 131, line 7, leave out ‘high’ and insert ‘higher’. |
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| Schedule 1, page 131, line 8, leave out ‘high’ and insert ‘higher’. |
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| Schedule 1, page 131, line 12, leave out ‘high’ and insert ‘higher’. |
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| Schedule 1, page 131, line 26, leave out ‘high’ and insert ‘higher’. |
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| Schedule 1, page 134, line 28, leave out ‘high’ and insert ‘higher’. |
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| Schedule 1, page 135, line 9, leave out ‘high’ and insert ‘higher’. |
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| Schedule 1, page 135, line 38, leave out ‘high’ and insert ‘higher’. |
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| Schedule 1, page 136, line 9, leave out ‘high’ and insert ‘higher’. |
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| Schedule 1, page 136, line 35, leave out ‘high’ and insert ‘higher’. |
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| Schedule 1, page 136, line 38, leave out ‘high’ and insert ‘higher’. |
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| Schedule 1, page 136, line 45, leave out ‘high’ and insert ‘higher’. |
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| Schedule 1, page 137, line 13, leave out ‘high’ and insert ‘higher’. |
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| Schedule 1, page 137, line 22, leave out ‘high’ and insert ‘higher’. |
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| Schedule 1, page 137, line 26, leave out ‘high’ and insert ‘higher’. |
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| Schedule 1, page 131, line 10, leave out ‘£50,000’ and insert ‘£60,000’. |
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| Schedule 1, page 131, line 11, leave out ‘one or both of conditions A and B are’ and |
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| Schedule 1, page 131, leave out lines 19 to 24. |
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| Schedule 1, page 131, line 24, at end insert— |
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| | ‘(5) | A person (P) is not liable to a high income child benefit charge if the total adjusted |
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| | net income for the year of that person and any partner does not exceed £100,000’. |
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| Schedule 1, page 131, line 29, leave out from ‘met’ to end of line 30. |
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| Schedule 1, page 131, line 31, leave out ‘and B’. |
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| Schedule 1, page 131, line 32, leave out from ‘is’ to end of line 13 on page 132 and |
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| Schedule 1, page 132, line 14, leave out from beginning to end of line 2 on page |
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| Schedule 1, page 133, leave out lines 16 to 26. |
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| Schedule 1, page 133, line 29, leave out ‘another’ and insert ‘a higher’. |
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| Schedule 1, page 133, line 30, leave out from ‘681B(1)(a)’ to end of line 33. |
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| Schedule 1, page 133, leave out lines 36 to 39. |
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| Schedule 1, page 134, leave out lines 3 and 4. |
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| Schedule 1, page 134, leave out lines 10 to 12. |
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| Schedule 1, page 134, leave out lines 34 to 37. |
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| Schedule 1, page 135, leave out lines 13 to 23. |
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| Schedule 1, page 135, leave out lines 37 to 40. |
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| Schedule 1, page 136, leave out lines 13 to 23. |
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| | Review of VAT Exemption for small vehicles |
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| To move the following Clause:— |
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| | ‘The Treasury shall, within two months of Royal Assent to this Act, lay before |
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| | Parliament a report on the effect on the availability of transport services on the |
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| | VAT exemptions for small vehicles.’. |
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| Schedule 23, page 533, line 13, after ‘duty)’, insert ‘or section 30B (Wales long |
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| Schedule 23, page 533, line 16, after ‘30A’, insert ‘and 30B’. |
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| Schedule 23, page 534, line 45, at end insert— |
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| | ‘30B | Wales long haul rates of duty |
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| | (1) | This section applies to the carriage of a chargeable passenger if— |
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| | (a) | the carriage begins on or after the relevant day, |
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| | (b) | the only flight, or the first flight, of the passenger’s journey begins at a |
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| | (c) | the passenger’s journey does not end at a place in the United Kingdom or |
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| | a territory specified in Part 1 of Schedule 5A, and |
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| | (d) | if the passenger’s journey has more than one flight, the first flight is not |
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| | followed by a connected flight beginning at a place in the United |
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| | Kingdom or a territory specified in Part 1 of Schedule 5A. |
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| | (2) | Air passenger duty is chargeable on the carriage of the chargeable passenger at |
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| | the rate determined as follows. |
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| | (3) | If the passenger’s journey ends at a place in a territory specified in Part 2 of |
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| | (a) | if the passenger’s agreement for carriage provides for standard class |
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| | travel in relation to every flight on the passenger’s journey, the rate is the |
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| | rate set by an Act of the National Assembly for Wales for the purposes of |
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| | (b) | in any other case the rate is the rate set by an Act of the National |
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| | Assembly for Wales for the purposes of this paragraph. |
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| | (4) | If the passenger’s journey ends at a place in a territory specified in Part 3 of |
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| | (a) | if the passenger’s agreement for carriage provides for standard class |
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| | travel in relation to every flight on the passenger’s journey, the rate is the |
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| | rate set by an Act of the National Assembly for Wales for the purposes of |
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| | (b) | in any other case, the rate is the rate set by an Act of the National |
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| | Assembly for Wales for the purposes of this paragraph. |
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| | (5) | If the passenger’s journey ends at any other place— |
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| | (a) | if the passenger’s agreement for carriage provides for standard class |
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| | travel in relation to every flight on the passenger’s journey, the rate is the |
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| | rate set by an Act of the National Assembly for Wales for the purposes of |
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| | (b) | in any other case, the rate is the rate set by an Act of the National |
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| | Assembly for Wales for the purposes of this paragraph. |
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| | (6) | The rate of £0 may be set for the purposes of any paragraph. |
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| | (7) | The same rate may be set for the purposes of two or more paragraphs. |
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| | (8) | Any rate set must not exceed the rate that would apply if this section were not in |
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| | (9) | Subsections (5) to (7) and (10) to (12) of section 30 apply for the purposes of this |
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| | section as they apply for the purposes of that section. |
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| | (10) | “The relevant day” means the day appointed as such by an order. |
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| | (11) | Section 42(4) and (5) does not apply to an order under subsection (10). |
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| | (12) | An Act of the National Assembly of Wales means an Act passed under Part IV of |
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| | the Government of Wales Act 2006.’. |
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| Schedule 23, page 535, line 11, after ‘30A’, insert ‘or 30B’. |
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| Schedule 23, page 535, line 22, after ‘30A’, insert ‘or 30B’. |
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| Schedule 23, page 535, line 16, after ‘Ireland’, insert ‘and Wales’. |
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| Schedule 23, page 535, line 18, after ‘operators’, insert ‘in— |
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| Schedule 23, page 535, line 27, after ‘30A’, insert ‘or 30B’. |
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| Schedule 23, page 536, line 12, at end insert— |
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| | ‘41B | Wales long haul rates of duty: disclosure of information |
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| | (1) | An officer of Revenue and Customs may disclose to the Secretary of State, the |
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| | Treasury or Welsh Ministers any information for purposes connected with the |
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| | setting of rates of duty under section 30B above, including (in particular) to |
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| | enable the setting of rates under that section to be taken into account for the |
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| | purposes of section 118 of the Government of Wales Act 2006 (Payments into |
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| | Welsh Consolidated Fund: grants). |
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| | (2) | Information disclosed under subsection (1) above may not be further disclosed |
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| | without the consent of the Commissioners (which may be general or specific). |
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| | (3) | In section 19 of the Commissioners for Revenue and Customs Act 2005 |
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| | (wrongful disclosure) references to subsection 18(1) of that Act are to be read as |
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| | including a reference to subsection (2) above.’. |
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| Schedule 23, page 532, line 29, after ‘journey’, insert ‘or relevant Scotland |
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| Schedule 23, page 532, line 41, at end insert— |
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| | ‘(4E) | A passenger’s journey is a “relevant Scotland journey”— |
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| | (a) | in the case of a journey which has only one flight, if the flight begins |
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| | (b) | in any other case, if the first flight of the journey— |
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| | (i) | begins in Scotland, and |
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| | (ii) | is not followed by a connected flight beginning at an airport |
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| | or aerodrome in the United Kingdom or a territory specified |
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| | in Part 1 of Schedule 5A.’. |
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| Schedule 23, page 533, line 13, after ‘duty)’, insert ‘or section 30B (Scotland long |
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| Schedule 23, page 533, line 16, after ‘30A’, insert ‘30B’. |
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| Schedule 23, page 534, line 45, at end insert— |
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| | ‘30B | Scotland long haul rates of duty |
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| | (1) | This section applies to the carriage of a chargeable passenger if— |
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| | (a) | the carriage begins on or after the relevant day, |
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| | (b) | the only flight, or the first flight, of the passenger’s journey begins at an |
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| | airport or aerodrome in Scotland, |
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| | (c) | the passenger’s journey does not end at an airport or aerodrome in the |
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| | United Kingdom or a territory specified in Part 1 of Schedule 5A, and |
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| | (d) | if the passenger’s journey has more than one flight, the first flight is not |
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| | followed by a connected flight beginning at an airport or aerodrome in |
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| | the United Kingdom or a territory specified in Part 1 of Schedule 5A. |
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| | (2) | Air passenger duty is chargeable on the carriage of the chargeable passenger at |
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| | the rate determined as follows. |
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| | (3) | If the passenger’s journey ends at an airport or aerodrome in a territory specified |
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| | in Part 2 of Schedule 5A— |
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| | (a) | if the passenger’s agreement for carriage provides for standard class |
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| | travel in relation to every flight on the passenger’s journey, the rate is the |
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| | rate set by an Act of the Scottish Parliament for the purposes of this |
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| | (b) | in any other case the rate is the rate set by an Act of the Scottish |
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| | Parliament for the purposes of this paragraph. |
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| | (4) | If the passenger’s journey ends at an airport or aerodrome in a territory specified |
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| | in Part 3 of Schedule 5A— |
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| | (a) | if the passenger’s agreement for carriage provides for standard class |
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| | travel in relation to every flight on the passenger’s journey, the rate is the |
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| | rate set by an Act of the Scottish Parliament for the purposes of this |
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