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| | 3 (1) | Group 6 (protected buildings) is amended as follows. |
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| | (2) | Omit items 2 and 3 (approved alterations and building materials). |
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| | (3) | In Note (3), for “(12) to (14) and (22) to (24)” substitute “and (12) to (14)”. |
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| | (4) | For Note (4) substitute— |
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| | “(4) | For the purposes of item 1, a protected building is not to be regarded |
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| | as substantially reconstructed unless, when the reconstruction is |
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| | completed, the reconstructed building incorporates no more of the |
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| | original building (that is to say, the building as it was before the |
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| | reconstruction began) than the external walls, together with other |
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| | external features of architectural or historic interest.” |
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| | (5) | In Note (5), in paragraphs (a), (b) and (c) omit “or other supply”. |
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| | (6) | Omit Notes (6) to (11). |
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| | |
| | 4 (1) | Group 9 (caravans and houseboats) is amended as follows. |
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| | (2) | For item 1 substitute— |
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| | | “1 Caravans which exceed the limits of size of a trailer for the time |
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| | being permitted to be towed on roads by a motor vehicle having a |
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| | maximum gross weight of 3,500 kilogrammes and which— |
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| | (a) | were manufactured to standard BS 3632:2005 approved by |
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| | the British Standards Institution, or |
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| | (b) | are second hand, were manufactured to a previous version of |
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| | standard BS 3632 approved by that Institution and were |
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| | occupied before 6 April 2013.” |
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| | (3) | In item 3 for “5(3)” substitute “5(4)”. |
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| | (4) | In the Note for “item 3” substitute “item 4”. |
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| | Land: self storage and facilities to supply hairdressing services |
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| | 1 (1) | In Part 2 of Schedule 9 to VATA 1994 (exemptions), Group 1 (land) is |
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| | (2) | In item 1, after paragraph (k) insert— |
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| | “(ka) | the grant of facilities for the self storage of goods;”. |
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| | (3) | In that item, omit “and” at the end of paragraph (m) and after that paragraph |
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| | “(ma) | the grant of facilities to a person who uses the facilities wholly |
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| | or mainly to supply hairdressing services; and”. |
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| | (4) | In that item, in paragraph (n), for “(m)” substitute “(ma)”. |
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| | (5) | After Note (15) insert— |
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| | “(15A) | In paragraph (ka)— |
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| | “facilities for the self storage of goods” means the use of a relevant |
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| | structure for the storage of goods by the person (or persons) to |
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| | whom the grant of facilities is made, and |
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| | “goods” does not include live animals. |
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| | (15B) | For the purposes of Note (15A), use by a person with the permission |
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| | of the person (or any of the persons) to whom the grant of facilities |
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| | is made counts as use by the person (or persons) to whom that grant |
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| | |
| | (15C) | A grant of facilities for the self storage of goods does not fall within |
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| | (a) | the person making the grant (“P”)— |
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| | (i) | is doing so in circumstances where the relevant |
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| | structure used is, or forms part of, a relevant capital |
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| | |
| | (ii) | is connected with any person who uses that |
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| | relevant structure for the self storage of goods, |
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| | (b) | the grant is made to a charity which uses the relevant |
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| | structure solely otherwise than in the course of a business, |
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| | |
| | (c) | in a case where the relevant structure is part of a building, |
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| | its use for the storage of goods by the person (or persons) |
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| | to whom the grant is made is ancillary to other use of the |
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| | building by that person (or those persons). |
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| | (15D) | In Notes (15A) and (15C) “relevant structure” means the whole or |
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| | (a) | a container or other structure that is fully enclosed, or |
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| | (15E) | In Note (15C)(a)(i) “relevant capital item” means a capital item |
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| | (a) | is subject to adjustments of input tax deduction by P under |
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| | regulations made under section 26(3), and |
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| | (b) | has not yet reached the end of its prescribed period of |
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| | |
| | (6) | After Note (16) insert— |
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| | “(17) | Paragraph (ma) does not apply to a grant of facilities which |
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| | provides for the exclusive use, by the person to whom the grant is |
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| | made, of a whole building, a whole floor, a separate room or a |
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| | clearly defined area, unless the person making the grant or a person |
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| | connected with that person provides or makes available (directly or |
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| | indirectly) services related to hairdressing for use by the person to |
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| | |
| | (18) | For the purposes of Note (17)— |
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| | (a) | “services related to hairdressing” means the services of a |
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| | hairdresser’s assistant or cashier, the booking of |
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| | appointments, the laundering of towels, the cleaning of the |
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| | facilities subject to the grant, the making of refreshments |
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| | and other similar services typically used in connection with |
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| | hairdressing, but does not include the provision of utilities |
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| | or the cleaning of shared areas in a building, and |
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| | (b) | it does not matter if the services related to hairdressing are |
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| | shared with other persons. |
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| | (19) | For the purposes of Notes (15C) and (17) any question whether a |
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| | person is connected with any other person is to be determined in |
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| | accordance with section 1122 of the Corporation Tax Act 2010 |
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| | Supplies chargeable at reduced rate |
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| | 1 (1) | Schedule 7A to VATA 1994 (charged at reduced rate) is amended as follows. |
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| | (2) | In Part 1 (index to reduced-rate supplies of goods and service), at the |
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| | appropriate place insert— |
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| | (3) | In Part 2 (the groups), at the end insert— |
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| | 1 | Supplies of caravans which exceed the limits of size of a trailer for |
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| | the time being permitted to be towed on roads by a motor vehicle |
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| | having a maximum gross weight of 3,500 kilogrammes. |
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| | 2 | The supply of such services as are described in paragraph 1(1) or |
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| | 5(4) of Schedule 4 in respect of a caravan within item 1. |
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| | |
| | | This Group does not include— |
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| | (a) | removable contents other than goods of a kind mentioned in item 4 of Group |
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| | (b) | the supply of accommodation in a caravan.” |
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| | |
| | Commencement and transitional provision |
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| | 1 (1) | Subject to sub-paragraphs (2) and (3), the amendments made by this Schedule |
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| | come into force on 1 October 2012. |
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| | (2) | Paragraphs 4 and 6 come into force on 6 April 2013. |
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| | (3) | Paragraph 3(2) to (6) comes into force, in relation to relevant supplies, on 1 |
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| | |
| | (4) | A supply is “relevant” if it is— |
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| | (a) | a supply of any services, other than excluded services, which is |
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| | (i) | in the course of an approved alteration of a protected building, |
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| | (ii) | pursuant to a written contract entered into, or a relevant |
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| | consent applied for, before 21 March 2012, or |
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| | (b) | a supply of building materials which is made— |
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| | (i) | to a person to whom the supplier is supplying services within |
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| | paragraph (a) which include the incorporation of the materials |
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| | into the building (or its site) in question, and |
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| | (ii) | pursuant to a written contract entered into, or a relevant |
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| | consent applied for, before 21 March 2012. |
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| | (5) | In relation to supplies made on or after 1 October 2012 but before 1 October |
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| | 2015, Group 6 has effect as if, for the purposes of item 1 of that Group, a |
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| | protected building were also regarded as substantially reconstructed if sub- |
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| | paragraph (6) or (7) applies. |
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| | (6) | This sub-paragraph applies if at least three-fifths of the works carried out to |
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| | effect the reconstruction (measured by reference to cost) are of such a nature |
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| | that the supply of services (other than excluded services), materials and other |
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| | items to carry out the works would, if supplied by a taxable person, be relevant |
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| | |
| | (7) | This sub-paragraph applies if— |
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| | (a) | at least 10% (measured by reference to cost) of the reconstruction of |
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| | the protected building was completed before 21 March 2012, and |
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| | (b) | at least three-fifths of the works carried out to effect the reconstruction |
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| | (measured by reference to cost) are of such a nature that the supply of |
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| | services (other than excluded services), materials and other items to |
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| | carry out the works would, if supplied by a taxable person, be relevant |
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| | supplies but for the requirement for a written contract to have been |
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| | entered into or relevant consent to have been applied for before that |
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| | |
| | (8) | For the purposes of sub-paragraph (4), works carried out that are not within the |
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| | scope of the written contract entered into, or the relevant consent applied for, |
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| | as it stood immediately before 21 March 2012, are not a supply made pursuant |
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| | to that contract or relevant consent. |
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| | |
| | “excluded services” means the services of an architect, surveyor or other |
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| | person acting as consultant or in a supervisory capacity; |
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| | “Group 6” means Group 6 of Part 2 of Schedule 8 to VATA 1994 (protected |
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| | |
| | “relevant consent” means— |
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| | (a) | in the case of an ecclesiastical building to which section 60 of the |
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| | Planning (Listed Buildings and Conservation Areas) Act 1990 |
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| | applies, consent for the approved alterations by a competent |
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| | body with the authority to approve alterations to such buildings, |
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| | |
| | (b) | in any other case, consent under any provision of— |
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| | (i) | Part 1 of the Planning (Listed Buildings and |
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| | Conservation Areas) Act 1990, |
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| | (ii) | Part 1 of the Planning (Listed Buildings and |
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| | Conservation Areas) (Scotland) Act 1997, |
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| | (iii) | Part 5 of the Planning (Northern Ireland) Order 1991, |
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| | (iv) | Part 1 of the Ancient Monuments and Archaeological |
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| | |
| | (v) | Part 2 of the Historic Monuments and Archaeological |
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| | Objects (Northern Ireland) Order 1995. |
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| | (10) | The Notes of Group 6 apply in relation to this paragraph as they apply in |
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| | relation to that Group, except that in applying Notes (9), (10) and (11), |
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| | references to item 2 are to be read as references to sub-paragraph (4) of this |
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| Mr Chancellor of the Exchequer |
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| | |
| Page 589, line 16 [Schedule 26], leave out sub-paragraph (1). |
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| Mr Chancellor of the Exchequer |
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| | |
| Page 589, line 24 [Schedule 26], after ‘a supply’ insert ‘of a description specified in |
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| Mr Chancellor of the Exchequer |
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| | |
| Page 589, line 28 [Schedule 26], leave out ‘the order’ and insert ‘the amendments |
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| made by Schedule (Categorisation of supplies)’. |
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| |
| New Clauses and New Schedules relating to the taxation of banks and |
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| To move the following Clause:— |
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| | ‘The Chancellor of the Exchequer shall review how a bank bonus tax could be |
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| | repeated and place a report in the library of the House of Commons by 1 |
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| | September 2012 on how the revenue raised could be invested in a Real Jobs |
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| | Guarantee to create new jobs and tackle unemployment.’. |
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| |
| REMAINING NEW CLAUSES AND AMENDMENTS TO CLAUSES |
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| | Pension death benefits in higher education |
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| |
| | |
| To move the following Clause:— |
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| | ‘(1) | Paragraph 15 of Schedule 28 to FA 2004 (meaning of “dependant”) is amended |
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| | |
| | (2) | In sub-paragraph (2)(a) at end insert— |
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|