House of Commons Amendments

Session 2010 - 12
Internet Publications
Other Bills before Parliament

Committee of the whole House: 18 April 2012
4216

Finance (No. 4) Bill, continued

(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.’.

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—

Committee of the whole House: 18 April 2012
4217

Finance (No. 4) Bill, continued

(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.

(5)
If the passenger’s journey ends at any other airport or aerodrome—

(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.

(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 which 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 Scottish Parliament means an Act passed under section 28 of the

Scotland Act 1998.’.

Jonathan Edwards

Mr Angus Brendan MacNeil

Stewart Hosie

Angus Robertson

Mr Mike Weir

Pete Wishart

46

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

Jonathan Edwards

48

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

Mr Angus Brendan MacNeil

Stewart Hosie

Angus Robertson

Mr Mike Weir

Pete Wishart

Dr Eilidh Whiteford

58

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

Jonathan Edwards

49

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

(a)
Northern Ireland and

(b)
Wales.’.

Committee of the whole House: 18 April 2012
4218

Finance (No. 4) Bill, continued

Jonathan Edwards

Mr Angus Brendan MacNeil

Stewart Hosie

Angus Robertson

Mr Mike Weir

Pete Wishart

47

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

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

60

Schedule  23,  page  536,  line  13,  at end insert—

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

(1)
An officer of Revenue and Customs may disclose to the Scottish Ministers, the

Treasury or the Secretary of State 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 Part 3, section 64, subsection 5 of the Scotland Act 1998 (Scottish

Consolidated Fund).

(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.’.

Committee of the whole House: 18 April 2012
4219

Finance (No. 4) Bill, continued

Mr Angus Brendan MacNeil

Stewart Hosie

Angus Robertson

Mr Mike Weir

Pete Wishart

Dr Eilidh Whiteford

61

Schedule  23,  page  536,  line  17,  at end insert—

    ‘(1)
The Scotland Act, Schedule 5, section A1 (exceptions) is amended as follows:

      (2)
After ‘rates)’, insert—

“(1)
Air Passenger Duty on all flights that are—

(a)
originating from an airport or aerodrome in Scotland and,

(b)
not part of a connecting flight from—

(i)
a domestic UK airport or aerodrome, or

(ii)
a territory specified in Part 1 of Schedule 5A of the

Finance Act 1994.”’.

Ed Balls

Rachel Reeves

Owen Smith

Cathy Jamieson

Chris Leslie

65

Clause  4,  page  2,  line  37,  leave out subsection (2).

Ed Balls

Rachel Reeves

Owen Smith

Cathy Jamieson

Chris Leslie

66

Clause  4,  page  3,  line  5,  leave out ‘ was born after 5 April 1938 but before 6 April

1948’ and insert ‘is 65 or over at some time in the tax year, but under 75 throughout the

tax year.’.

Ed Balls

Rachel Reeves

Owen Smith

Cathy Jamieson

Chris Leslie

67

Clause  4,  page  3,  line  17,  leave out ‘had been born after 5 April 1948’ and insert ‘is

under the age of 65 thoughout the tax year’.

Ed Balls

Rachel Reeves

Owen Smith

Cathy Jamieson

Chris Leslie

68

Clause  4,  page  3,  line  19,  leave out paragraph (d).

Committee of the whole House: 18 April 2012
4220

Finance (No. 4) Bill, continued

Ed Balls

Rachel Reeves

Owen Smith

Cathy Jamieson

Chris Leslie

69

Clause  4,  page  3,  line  26,  leave out ‘was born before 6 April 1938’ and insert ‘is 75

or over at some time in the tax year.’.

Ed Balls

Rachel Reeves

Owen Smith

Cathy Jamieson

Chris Leslie

70

Clause  4,  page  3,  line  38,  leave out ‘had been born after 5 April 1948’ and insert ‘is

under the age of 65 throughout the tax year.’.

Ed Balls

Rachel Reeves

Owen Smith

Cathy Jamieson

Chris Leslie

71

Clause  4,  page  3,  line  40,  leave out paragraph (d).

Ed Balls

Rachel Reeves

Owen Smith

Cathy Jamieson

Chris Leslie

72

Clause  4,  page  3,  line  42,  leave out subsection (5).

Ed Balls

Rachel Reeves

Owen Smith

Cathy Jamieson

Chris Leslie

73

Clause  4,  page  3,  line  45,  leave out sub-paragraph (i).

Ed Balls

Rachel Reeves

Owen Smith

Cathy Jamieson

Chris Leslie

74

Clause  4,  page  4,  line  2,  leave out subsection (7).

Committee of the whole House: 18 April 2012
4221

Finance (No. 4) Bill, continued

Ed Balls

Rachel Reeves

Owen Smith

Cathy Jamieson

Chris Leslie

Stewart Hosie

4

Page  2,  line  34,  leave out Clause 4.

Mr Christopher Chope

Mr Edward Leigh

9

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

Mr Christopher Chope

Mr Edward Leigh

10

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

Ed Balls

Rachel Reeves

Owen Smith

Cathy Jamieson

Chris Leslie

75

Clause  8,  page  4,  line  35,  at end add—

‘(2)
Schedule 1 will not come into effect until a study has been carried out into ways

of mitigating the impact of the Schedule on families with only one earner,

compared with families with two earners, and placed in the Library of the House

of Commons.’.

Ed Balls

Rachel Reeves

Owen Smith

Cathy Jamieson

Chris Leslie

Stewart Hosie

2

Page  4,  line  33,  leave out Clause 8.

Mr Christopher Chope

Mr Edward Leigh

11

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

Committee of the whole House: 18 April 2012
4222

Finance (No. 4) Bill, continued

Mr Christopher Chope

Mr Edward Leigh

12

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

Mr Christopher Chope

Mr Edward Leigh

25

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

Mr Christopher Chope

Mr Edward Leigh

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

Mr Edward Leigh

13

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

Mr Christopher Chope

Mr Edward Leigh

27

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

Mr Christopher Chope

Douglas Carswell

Mr Edward Leigh

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’.

Mark Reckless

Mr Douglas Carswell

77


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

‘(5)
A person (P) is not liabile 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, subject to any child or children in respect of whom child benefit is

claimed being resident in the United Kingdom notwithstanding the European

Communities Act 1972.’.

Mr Christopher Chope

Mr Edward Leigh

14

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

Mr Christopher Chope

Mr Edward Leigh

29

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



© Parliamentary copyright	Revised 18 April 2012