House of Commons Amendments

Session 2010 - 12
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Other Bills before Parliament

4177

House of Commons

Notices of Amendments

given up to and including

Monday 16 April 2012

New Amendments handed in are marked thus

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)

Note

The Amendments have been arranged in accordance with the order to be

proposed by Mr Chancellor of the Exchequer.

Ed Balls

Rachel Reeves

Owen Smith

Cathy Jamieson

Chris Leslie

Stewart Hosie

Angus Robertson

Mr Mike Weir

Pete Wishart

Dr Eilidh Whiteford

Mr Angus Brendan MacNeil

Karl Turner

1

Clause  1,  page  2,  line  4,  leave out paragraph (c).

Jonathan Edwards

Mark Durkan

6

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

Jonathan Edwards

76


Clause  1,  page  2,  line  4,  at end insert—

Notices of Amendments: 16 April 2012
4178

Finance (No. 4) Bill, continued

‘(1)
The Treasury shall, within two months of Royal Assent of this Act, publish a

report on the additional rate of income tax.

(2)
This report shall make recommendations on—

(a)
preventing the tax-avoidance measures employed by individuals to avoid

making payments at the additional rate of income tax, and

(b)
the impact upon Treasury revenue of setting the additional rate to—

(i)
50 per cent and

(ii)
45 per cent in the tax year 2013-14.’.

Jonathan Edwards

Ed Balls

Rachel Reeves

Owen Smith

Cathy Jamieson

Chris Leslie

Mark Durkan

7

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

Mr Christopher Chope

Mark Reckless

62


Clause  1,  page  2,  line  22,  at end add—

‘(7)
The Treasury shall, within two months of Royal Assent, make an assessment of

the relative administrative costs of—

(a)
making an additional charge to income tax payable by all individuals

with an adjusted net income above a certain amount; and

(b)
the measures in section 8 of, and Schedule 1 to this Act.’.

Ed Balls

Rachel Reeves

Owen Smith

Chris Leslie

Cathy Jamieson

Mark Durkan

63


Clause  1,  page  2,  line  22,  at end add—

‘(7)
The rates set in this section will be relevant rates for calculating uncapped relief

for charitable donations until a review of the impact on capping relief on charities

and philanthropists has been published and placed in the Library of the House of

Commons.’.

Notices of Amendments: 16 April 2012
4179

Finance (No. 4) Bill, continued

Ed Balls

Rachel Reeves

Owen Smith

Cathy Jamieson

Chris Leslie

Mark Durkan

5

Clause  209,  page  121,  line  19,  at end add—

‘(2)
The Chancellor of the Exchequer shall review the possibility of incorporating a

bank payroll tax within the bank levy and publish a report, within six months of

the passing of this Act, on how the additional revenue raised would be invested

to create new jobs and tackle unemployment.’.

New Clauses

Value Added Tax: limitation on new orders

Ed Balls

Rachel Reeves

Owen Smith

Cathy Jamieson

Chris Leslie

Alan Johnson

Karl Turner

Diana Johnson

NC1

To move the following Clause:—

‘No new Order shall be made under section 30(4) or 31(2) of the Value Added

Tax Act 1994 which:

(a)
Amends the current definition of “hot food” in the Act, or

(b)
Amends the Act to limit the zero rate to the supply of caravans used for

residential purposes.’.

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.’.

Notices of Amendments: 16 April 2012
4180

Finance (No. 4) Bill, continued

VAT impact of changes

Ed Balls

Rachel Reeves

Owen Smith

Chris Leslie

Cathy Jamieson

NC3


To move the following Clause:—

‘No new Order shall be made under section 30(4) or 31(2) of the Value Added

Tax Act 1994 unless the Chancellor of the Exchequer has fully reviewed the

impact of those changes on jobs, living standards and businesses and placed the

review in the Library of the House of Commons.’.

Definition of ‘hot food’

Ed Balls

Rachel Reeves

Owen Smith

Chris Leslie

Cathy Jamieson

NC4


To move the following Clause:—

‘No new Order shall be made under section 30(4) of the Value Added Tax Act

1994 which amends the current definition of “hot food” in the Act.’.

Value Added Tax: baked products

Stephen Gilbert

Andrew George

Dan Rogerson

NC5


To move the following Clause:—

‘No new Order shall be made under section 30(4) or 31(2) of the Value Added

Tax Act 1994 which shall affect baked products when no attempt is made to keep

the product hot for consumption.’.

Notices of Amendments: 16 April 2012
4181

Finance (No. 4) Bill, continued

VAT on caravans

Mr Graham Stuart

Mr David Davis

Andrew Percy

Alan Johnson

Diana Johnson

Simon Reevell

NC6


To move the following Clause:—

‘No new Order shall be made under section 30(4) or 31(2) of the Value Added

Tax Act 1994 which amends the Act to apply to holiday caravans that are

currently zero rated.’.

VAT: protected buildings

Mr Ben Bradshaw

Mr Edward Leigh

NC7


To move the following Clause:—

‘No new Order shall be made under section 30(4) of the Value Added Tax Act

1994 which amends the current definition of “protected building” in the Act.’.

VAT: tourism

Mark Durkan

NC8


To move the following Clause:—

‘Provision shall be made under the Value Added Tax Act 1994 to provide that

VAT charged on tourism products and services purchased and consumed within

the UK and which currently incur VAT shall be charged at a rate of 10 per cent

for three years.’.

Notices of Amendments: 16 April 2012
4182

Finance (No. 4) Bill, continued

Stewart Hosie

Angus Robertson

Mr Angus Brendan MacNeil

Mr Mike Weir

Pete Wishart

Dr Eilidh Whiteford

Mark Durkan

8

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

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.’.

Jonathan Edwards

43

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

haul rates of duty)’.

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)’.

Notices of Amendments: 16 April 2012
4183

Finance (No. 4) Bill, continued

Jonathan Edwards

44

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

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’.

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,

(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.



© Parliamentary copyright	Revised 17 April 2012