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| | For other Amendment(s) see the following page(s):
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| | Finance (No. 4) Bill Committee 1, 3 and 5-6 |
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| | (Except 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 5, page 4, line 12, at end add— |
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| | | ‘(3) | The Chancellor of the Exchequer shall review the impact of the corporate tax |
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| | | structure including the principle rates and investment allowances on the level of |
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| | | business investment, and place a copy of the review in the Library of the House |
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| | Clause 6, page 4, line 19, at end add— |
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| | | ‘(4) | The Chancellor of the Exchequer shall review the evidence in favour of using |
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| | | reductions in the headline rate of corporation tax as a means of promoting long |
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| | | term international competitiveness and place a copy of the review in the Library |
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| | | of the House of Commons.’. |
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| | Clause 7, page 4, line 28, at end add— |
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| | | ‘(4) | The Chancellor of the Exchequer shall review the impact of the corporate tax |
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| | | structure on businesses of different sizes, and shall place a copy of the review in |
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| | | the Library of the House of Commons.’. |
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| | Clause 9, page 5, line 44, at end add— |
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| | | ‘(9) | The Chancellor of the Exchequer shall review the ability of HMRC to deliver the |
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| | | anti-avoidance measures contained in this section and lay a report of his review |
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| | Clause 2, page 2, line 27, at end add— |
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| | | ‘(3) | The Chancellor of the Exchequer shall review the impact of the setting of the |
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| | | basic rate limit on increasing the number of higher rate income tax payers and |
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| | | place a copy of the review in the Library of the House of Commons.’. |
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| | Clause 2, page 2, line 27, at end add— |
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| | | ‘(3) | The Chancellor of the Exchequer shall review the impact that setting the basic |
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| | | rate limit will have on average tax rates paid by total income and a copy of the |
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| | | report shall be placed in the House of Commons Library.’. |
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| | Clause 3, page 2, line 33, at end add— |
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| | | ‘(3) | The Chancellor of the Exchequer shall review the overall impact on families of |
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| | | this section compared with other measures the Government is introducing and |
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| | | place a copy of the review in the Library of the House of Commons.’. |
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| | Clause 5, page 4, line 12, at end add ‘The Chancellor of the Exchequer shall review |
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| | the impact of the corporate tax structure on different sectors and place a copy of the review |
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| | in the Library of the House of Commons’. |
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| | Clause 5, page 4, line 12, at end add— |
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| | | ‘(3) | The Chancellor of the Exchequer shall review the impact of the corporation tax |
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| | | rate on growth, jobs, and investment in the economy, and produce a plan for jobs |
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| | | and growth, which he shall lay before the House of Commons.’. |
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| | Clause 23, page 14, line 36, leave out subsections (8) to (12). |
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| | Schedule 3, page 185, line 3, at end insert— |
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| | | ‘37A (1) | Section 1074 (“Additional deduction in calculating profits of trade”) is |
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| | | (2) | In section (i) leave out “and C” and insert “C and D”. |
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| | | (3) | After subsection (4) insert— |
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| | | “(4A) | Condition D is that any intellectual property created as a result of the |
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| | | research and development is or will be vested in a company whose |
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| | | income is within the change to corporation tax”.’. |
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