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| | New Amendments handed in are marked thus  |
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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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| | | The Amendments have been arranged in accordance with the Order of the House |
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| | Clause 1, page 2, line 4, leave out paragraph (c). |
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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 4, at end insert— |
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| | | ‘(1) | The Treasury shall, within two months of Royal Assent of this Act, publish a |
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| | | report on the additional rate of income tax. |
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| | | (2) | This report shall make recommendations on— |
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| | | (a) | preventing the tax-avoidance measures employed by individuals to avoid |
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| | | making payments at the additional rate of income tax, and |
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| | | (b) | the impact upon Treasury revenue of setting the additional rate to— |
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| | | (ii) | 45 per cent in the tax year 2013-14.’. |
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| | Clause 1, page 2, line 5, leave out subsections (3) to (6). |
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| | Clause 1, page 2, line 22, at end add— |
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| | | ‘(7) | The Treasury shall, within two months of Royal Assent, make an assessment of |
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| | | the relative administrative costs of— |
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| | | (a) | making an additional charge to income tax payable by all individuals |
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| | | with an adjusted net income above a certain amount; and |
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| | | (b) | the measures in section 8 of, and Schedule 1 to this Act.’. |
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| | Clause 1, page 2, line 22, at end add— |
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| | | ‘(7) | The rates set in this section will be relevant rates for calculating uncapped relief |
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| | | for charitable donations until a review of the impact of capping relief on charities |
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| | | and philanthropists has been published and placed in the Library of the House of |
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| | Clause 209, page 121, line 19, at end add— |
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| | | ‘(2) | The Chancellor of the Exchequer shall review the possibility of incorporating a |
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| | | bank payroll tax within the bank levy and publish a report, within six months of |
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| | | the passing of this Act, on how the additional revenue raised would be invested |
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| | | to create new jobs and tackle unemployment.’. |
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| | | Value Added Tax: limitation on new orders |
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| | To move the following Clause:— |
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| | | ‘No new Order shall be made under section 30(4) or 31(2) of the Value Added |
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| | | (a) | Amends the current definition of “hot food” in the Act, or |
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| | | (b) | Amends the Act to limit the zero rate to the supply of caravans used for |
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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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| | To move the following Clause:— |
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| | | ‘No new Order shall be made under section 30(4) or 31(2) of the Value Added |
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| | | Tax Act 1994 unless the Chancellor of the Exchequer has fully reviewed the |
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| | | impact of those changes on jobs, living standards and businesses and placed the |
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| | | review in the Library of the House of Commons.’. |
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| | To move the following Clause:— |
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| | | ‘No new Order shall be made under section 30(4) of the Value Added Tax Act |
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| | | 1994 which amends the current definition of “hot food” in the Act.’. |
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| | | Value Added Tax: baked products |
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| | To move the following Clause:— |
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| | | ‘No new Order shall be made under section 30(4) or 31(2) of the Value Added |
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| | | Tax Act 1994 which shall affect baked products when no attempt is made to keep |
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| | | the product hot for consumption.’. |
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| | To move the following Clause:— |
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| | | ‘Provision shall be made under the Value Added Tax Act 1994 to provide that |
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| | | VAT charged on tourism products and services purchased and consumed within |
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| | | the UK and which currently incur VAT shall be charged at a rate of 10 per cent |
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| | Schedule 23, page 532, line 14, leave out sub-paragraphs (2) to (5). |
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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 (Wales long |
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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 ‘and 30B’. |
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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 | 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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