Session 2010 - 12
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4177

 

House of Commons

 
 

Notices of Amendments

 

given up to and including

 

Monday 16 April 2012

 

New Amendments handed in are marked thus Parliamentary Star

 

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

 

Parliamentary Star    

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

 

Parliamentary Star    

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

 

Parliamentary Star    

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

 

Parliamentary Star    

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

 

Parliamentary Star    

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

 

Parliamentary Star    

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

 

Parliamentary Star    

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

 

Parliamentary Star    

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

 

Parliamentary Star    

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.


 
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© Parliamentary copyright
Revised 17 April 2012