House of Commons Amendments

Session 2012 - 13
Internet Publications
Other Bills before Parliament

165

House of Commons

Notices of Amendments

given up to and including

Thursday 28 June 2012

New Amendments handed in are marked thus

Consideration of Bill

Finance Bill, As Amended

Note

The Amendments have been arranged in accordance with the Finance Bill

(Programme) (No. 2) Motion to be proposed by Mr Chancellor of the Exchequer.

NEW CLAUSES, AMENDMENTS TO CLAUSES, NEW SCHEDULES AND AMENDMENTS TO

SCHEDULES RELATING TO FUEL DUTIES

Fuel duties: rates of duty and rebates from 1 August 2012 to 31 December 2012

Mr Chancellor of the Exchequer

NC1

To move the following Clause:—

‘In relation to products charged with duty under HODA 1979 on or after 1 August

2012 but before 1 January 2013, that Act has effect as if the amendments made

by section 20 of FA 2011 had never been made.’.

Notices of Amendments: 28 June 2012
166

Finance Bill, continued

Biodiesel

Simon Hughes

NC8


To move the following Clause:—

‘(1)
With effect from 1 July 2012 the fuel duty payable under the Hydrocarbon Oil

Duties Act 1979 on biodiesel produced from waste cooking oil shall be 10 pence

per litre less than would be payable apart from this section.

(2)
The Commissioners for Her Majesty’s Revenue and Customs may by order made

by Statutory Instrument repeal subsection (1) on or after 1 January 2014 or when

the Renewable Transport Fuel Obligation has come into effect, whichever is the

earlier.’.

Taxes on road fuel

Ed Balls

Rachel Reeves

Catherine McKinnell

Chris Leslie

Cathy Jamieson

NC9


To move the following Clause:—

‘The Chancellor of the Exchequer shall conduct a review into the relationship

between fuel duty, other taxes charged on road fuel and the cost of road fuel, and

lay a copy of the report before the House of Commons before 1 August 2012.’.

Fuel duties: rates

Ed Balls

Rachel Reeves

Catherine McKinnell

Chris Leslie

Cathy Jamieson

NC11


To move the following Clause:—

‘(1)
The Hydrocarbon Oil Duties Act 1979 shall have effect as if the amendments

made to it by section 20 of the Finance Act 2011 (Fuel duties: rates of duty and

rebates from 1 January 2012) had not been enacted.

(2)
This section will have effect from 1 August 2012.

Notices of Amendments: 28 June 2012
167

Finance Bill, continued

(3)
The Treasury may by order made by Statutory Instrument repeal subsection (1),

and any such order shall be subject to annulment in pursuance of a resolution of

the House of Commons.’.

AMENDMENTS TO CLAUSES 1 TO 4 AND NEW CLAUSES AND NEW SCHEDULES RELATING

TO INCOME TAX RATES, RATE LIMITS AND PERSONAL ALLOWANCES

Mr Frank Field

Mr John McDonnell

Mr David Blunkett

3

Page  1,  line  10  [Clause  1],  at end insert—

‘(1A)
Any public sector employee whose earned income did not exceed £21,000 in the

tax years 2010-11 or 2011-12 and did not receive a £250 pay increase in either or

both of those tax years shall be entitled to a £250 reduction in tax liability for each

tax year.’.

Ed Balls

Rachel Reeves

Chris Leslie

Cathy Jamieson

Catherine McKinnell

1

Page  2,  line  6  [Clause  1],  leave out paragraph (c).

Ed Balls

Rachel Reeves

Chris Leslie

Cathy Jamieson

Catherine McKinnell

2

Page  2,  line  7  [Clause  1],  leave out subsections (3) to (6).

Ed Balls

Rachel Reeves

Catherine McKinnell

Chris Leslie

Cathy Jamieson

23


Page  2,  line  36,  leave out Clause 4.

Notices of Amendments: 28 June 2012
168

Finance Bill, continued

New Clauses, Amendments to Clauses, new Schedules and amendments to

schedules relating to child benefit

Ed Balls

Rachel Reeves

Catherine McKinnell

Chris Leslie

Cathy Jamieson

24


Page  5,  line  4,  leave out Clause 8.

Ed Balls

Rachel Reeves

Catherine McKinnell

Chris Leslie

Cathy Jamieson

25


Page  134,  line  2,  leave out Schedule 1.

Ed Balls

Rachel Reeves

Cathy Jamieson

Catherine McKinnell

Chris Leslie

21


Page  138,  line  10  [Schedule  1],  leave out ‘in relation to the payments’ and insert

‘equal to 100 per cent of any amounts in relation to which one or both of conditions A and

B are met under section 681B of ITEPA 2003’.

Ed Balls

Rachel Reeves

Cathy Jamieson

Catherine McKinnell

Chris Leslie

22


Page  139,  line  10  [Schedule  1],  leave out ‘in relation to the payments’ and insert

‘equal to 100 per cent of any amounts in relation to which one or both of conditions A and

B are met under section 681B of ITEPA 2003’.

Notices of Amendments: 28 June 2012
169

Finance Bill, continued

NEW CLAUSES, AMENDMENTS TO CLAUSES, NEW SCHEDULES AND AMENDMENTS TO

SCHEDULES RELATING TO VALUE ADDED TAX

Face-value vouchers

Mr Chancellor of the Exchequer

NC4

To move the following Clause:—

‘(1)
In Schedule 10A to VATA 1994 (face-value vouchers), after paragraph 7 insert—

“Exclusion of single purpose vouchers

7A
Paragraphs 2 to 4, 6 and 7 do not apply in relation to the issue, or any

subsequent supply, of a face-value voucher that represents a right to

receive goods or services of one type which are subject to a single rate

of VAT.”

(2)
The amendment made by subsection (1) has effect in relation to supplies of face-

value vouchers issued on or after 10 May 2012.

(3)
Subsection (4) applies where—

(a)
a face-value voucher issued before 10 May 2012 is used on or after that

date to obtain goods or services,

(b)
paragraphs 2 to 4, 6 and 7 of Schedule 10A to VATA 1994 would not

have applied in relation to the issue, or any subsequent supply, of the

voucher because of paragraph 7A of that Schedule if the voucher had

been issued on or after 10 May 2012, and

(c)
VAT is not payable under the law of another member State on the supply

of the voucher to the user.

(4)
The use of the voucher is to be treated for the purposes of VATA 1994 as a supply

of the goods or services by the person from whom they are obtained to the user of

the voucher.’.

Sixth form colleges (exemption from VAT)

Mr Frank Field

NC3

To move the following Clause:—

‘In Schedule 9 to the Value Added Tax Act 1994 (Exemptions), in Group 6

(Education), the following shall be added at the end of Note (1) (description of

eligible body)—

“(g)
a sixth form college”.’.

Notices of Amendments: 28 June 2012
170

Finance Bill, continued

VAT: review

Ed Balls

Rachel Reeves

Catherine McKinnell

Chris Leslie

Cathy Jamieson

NC10


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 any such Order on jobs, living standards and businesses, making

reference to the HMRC Consultation “VAT: Addressing Borderline Anomalies”,

and placed a copy of the review in the Library of the House of Commons.’.

Rate of VAT

Ed Balls

Rachel Reeves

Catherine McKinnell

Chris Leslie

Cathy Jamieson

NC12


To move the following Clause:—

‘(1)
In section 2(1) of the Value Added Tax Act 1994 (Rate of VAT) for “20 per cent.”

substitute “17.5 per cent.”.

(2)
Subsection (1) shall have effect from Royal Assent and shall expire at such time

as the Government presents to Parliament a report stating that the UK economy

has returned to strong growth.’.

Mr Chancellor of the Exchequer

17


Page  115,  line  3  [Clause  195],  at end insert—

‘(1)
Schedule (Categorisation of supplies) contains provision about the categorisation

of supplies for the purposes of value added tax.’.

Notices of Amendments: 28 June 2012
171

Finance Bill, continued

Mr Chancellor of the Exchequer

NS1


To move the following Schedule:—

‘Categorisation of supplies

Part 1

Zero-rated supplies

Introductory

1
Part 2 of Schedule 8 of VATA 1994 (zero-rating) is amended as follows.

Food

2    (1)
Group 1 (food) is amended as follows.

      (2)
After excepted item 4 insert—

“4A
Sports drinks that are advertised or marketed as products designed

to enhance physical performance, accelerate recovery after exercise

or build bulk, and other similar drinks, including (in either case)

syrups, concentrates, essences, powders, crystals or other products

for the preparation of such drinks.”

      (3)
In Note (3), omit the words from “and for the purposes of paragraph (b) above”

to the end.

      (4)
After that Note insert—

“(3A)
For the purposes of Note (3), in the case of any supplier, the premises

on which food is supplied include any area set aside for the

consumption of food by that supplier’s customers, whether or not the

area may also be used by the customers of other suppliers.

(3B)
“Hot food” means food which (or any part of which) is hot at the time

it is provided to the customer and—

(a)
has been heated for the purposes of enabling it to be consumed

hot,

(b)
has been heated to order,

(c)
has been kept hot after being heated,

(d)
is provided to a customer in packaging that retains heat

(whether or not the packaging was primarily designed for that

purpose) or in any other packaging that is specifically

designed for hot food, or

(e)
is advertised or marketed in a way that indicates that it is

supplied hot.

(3C)
For the purposes of Note (3B)—

(a)
something is “hot” if it is at a temperature above the ambient

air temperature, and

(b)
something is “kept hot” after being heated if the supplier

stores it in an environment which provides, applies or retains

heat, or takes other steps to ensure it remains hot or to slow

down the natural cooling process.

(3D)
In Notes (3B) and (3C), references to food being heated include

references to it being cooked or reheated.”



© Parliamentary copyright	Revised 29 June 2012