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| (Clauses 1, 3, 16, 183, 184 and 200 to 212; Schedules 3 and 41; any new Clauses, and any new
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| Schedules, first appearing on the Order Paper not later than Tuesday 16 April 2013 and
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| relating to tax measures concerning housing; and any new Clauses, and any new Schedules,
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| relating to value added tax or the bank levy or air passenger duty or the subject matter of
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| Clauses 1 and 16 and Schedule 3 or the subject matter of Clause 3 or the subject matter of
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| Clauses 203 to 212 and Schedule 41)
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| (Subject to agreement of the Finance (No. 2) Bill Programme Motion) |
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| Clause 1, page 1, line 7, at end add— |
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| | ‘(1) | The Chancellor of the Exchequer shall, within three months of the passing of this |
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| | Act, publish a report on the additional rate of income tax. |
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| | (2) | This report shall review the impact upon Exchequer receipts of setting the |
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| | additional rate to 50 per cent. in tax year 2014-15. |
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| | (3) | The report shall review what impact reducing the additional rate for 2013-14 will |
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| | have on the amount of income tax currently paid by those with taxable incomes of |
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| | (a) | over £150,000 per year; and |
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| | (b) | over £1,000,000 per year.’. |
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| Clause 200, page 118, line 22, at end add— |
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| | ‘(14) | 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 additional revenue raised would be invested to |
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| | create new jobs and tackle unemployment.’. |
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| | Government housing market support (second homes) |
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| To move the following Clause:— |
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| | ‘HM Government shall provide a report to Parliament within three months of the |
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| | passing of this Act on the availability of government housing market support to |
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| | those seeking to purchase a second home and plans to cease this.’. |
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| Clause 203, page 120, line 9, at end add— |
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| | ‘(4) | Her Majesty’s Revenue and Customs shall review the possibility of bringing |
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| | forward measures to work in conjunction with other G8 countries to require |
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| | multi-national companies to publish a single easily comparable figure for the |
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| | amount of corporation tax they pay in the UK, and within six months of the |
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| | passage of this Act, place a copy of the review in the House of Commons Library. |
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| | (5) | The Chancellor of the Exchequer shall review the effects of incorporating |
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| | measures into the general anti-abuse rule to require multi-national companies to |
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| | publish a single easily comparable figure for the amount of corporation tax they |
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| | pay in the UK on Treasury tax receipts within six months of the passage of this |
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| | Act and consult with G8 countries on their effectiveness, and place a copy of the |
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| | review in the House of Commons Library.’. |
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| Clause 3, page 2, line 11, at end add— |
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| | ‘(3) | The Chancellor of the Exchequer shall lay before Parliament proposals for an |
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| | income tax rate of 10 per cent on income above the personal allowance, with the |
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| | range of income covered by the 10 per cent rate being determined by the |
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| | Exchequer yield of a mansion tax and so that the full benefit of the 10 per cent |
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| | rate goes to basic rate taxpayers.’. |
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| Clause 1, page 1, line 7, at end add— |
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| | ‘(2) | Income tax is charged for the tax year 2013-14, and for that tax year— |
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| | (a) | the basic rate is 20%, |
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| | (b) | the higher rate is 40%, and |
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| | (c) | the additional rate is 50%. |
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| | (3) | Income tax is charged for the tax year 2014-15, and for that tax year— |
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| | (a) | the basic rate is 20%, |
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| | (b) | the higher rate is 40%, and |
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| | (c) | the additional rate is 50%.’. |
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| To move the following Clause:— |
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| | ‘(1) | In section 2(1) of the Value Added Tax Act 1994 (Rate of VAT) for “20 per cent” |
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| | substitute “17.5 per cent”. |
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| | (2) | Subsection (1) shall have effect from Royal Assent and shall expire at such time |
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| | as the Government presents to Parliament a report stating that the UK economy |
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| | has returned to strong growth.’. |
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