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Notices of Amendments: 15 April 2013                  

1169

 

Finance (N, continued

 
 

(4)    

If the passenger’s journey ends at an airport or aerodrome in a territory

 

specified in Part 3 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.

 

(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 any order under subsection (10).

 

(12)    

An Act of the Scottish Parliament means an Act passed under section 28

 

of the Scotland Act 1998.”.’.

 


 

Air passenger duty: Wales

 

Jonathan Edwards

 

NC4

 

Parliamentary Star    

To move the following Clause:—

 


 

‘Schedule (Air Passenger Duty: Wales) has effect’.

 

 


 

Jonathan Edwards

 

NS1

 

Parliamentary Star    

To move the following Schedule:—


 
 

Notices of Amendments: 15 April 2013                  

1170

 

Finance (N, continued

 
 

‘Air Passenger Duty: Wales

 

Part 1

 

Rates of Duty from 1 April 2013

 

1          

Section 30 of FA 1994 (air passenger duty: rates of duty) is amended as

 

follows.

 

            

After subsection (4D) insert—

 

 “(4DA)  

Subsection (4DA) applies if—

 

(a)    

the passenger’s journey is a relevant Wales journey, and

 

(b)    

apart from subsection (4C), subsection (2) would not apply

 

to the journey.

 

  (4DB)  

The applicable rate in subsection (2) applies to the journey instead

 

of the applicable rate in subsection (3), (4) or (4A) (as the case may

 

be).

 

  (4DC)  

A passenger’s journey is a “relevant Wales journey”—

 

(a)    

in the case of a journey which has only one flight, if the

 

flight begins in Wales, and

 

(b)    

in any other case, if the first flight of the journey—

 

(i)    

begins in Wales, and

 

(ii)    

is not followed by a connected flight beginning at

 

a place in the United Kingdom or a territory

 

specified in Part 1 of Schedule 5A.”

 

    

The amendments made by this Part of this Schedule have

 

effect in relation to the carriage of passengers beginning on

 

or after 1 April 2013.

 

Part 2

 

Devolution of Wales Long Haul Rates of Duty

 

2          

Chapter 4 of Part 1 of FA 1994 (air passenger duty) is amended as follows.

 

3    (1)  

Section 30 (rates of duty) is amended as follows.

 

      (2)  

After subsection (1) insert—

 

“(1B)  

Subsection (1) does not apply to the carriage of a chargeable

 

passenger to which section 30B below (Wales long haul rates of

 

duty) applies.”

 

      (3)  

Omit subsections (4DA) to (4DC) (as inserted by paragraph 1 above).

 

      (4)  

The amendments made by this paragraph have effect in relation to the carriage

 

of passengers beginning on or after the relevant day as defined in section 30B

 

of FA 1994 (as inserted by paragraph 4 below).

 

4          

After section 30A insert—

 

“30B      

Wales 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 a place in Wales,


 
 

Notices of Amendments: 15 April 2013                  

1171

 

Finance (N, continued

 
 

(c)    

the passenger’s journey does not end at a place 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 a

 

place 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 a place 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

 

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.

 

      (4)  

If the passenger’s journey ends at a place in a territory specified in

 

Part 3 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

 

National Assembly for Wales with 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.

 

      (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)  

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.

 

      (9)  

“The relevant day” means the day appointed as such by an order.

 

    (10)  

Section 42(4) and (5) does not apply to an order under subsection

 

(9).


 
 

Notices of Amendments: 15 April 2013                  

1172

 

Finance (N, continued

 
 

    (11)  

A Bill containing provision authorised by this section may not be

 

passed by the National Wales Assembly except in pursuance of a

 

recommendation which—

 

(a)    

is made by the Minister of Finance, and

 

(b)    

is signified to the Assembly by the Minister or on the

 

Minister’s behalf.

 

    (12)  

“Passed”, in relation to a Bill, means passed at the final stage (at

 

which the Bill can be passed or rejected but not amended).

 

    (13)  

Duty paid to the Commissioners in respect of the carriage of

 

chargeable passengers to which this section applies must be paid by

 

the Commissioners into the Consolidated Fund of Wales.”

 

5    (1)  

Section 33 (registration of aircraft operators) is amended as follows.

 

      (2)  

After subsection (2A) insert—

 

“(2B)  

If the Commissioners decide to keep a register under section 33B

 

below, an operator of a chargeable aircraft does not become liable

 

to be registered under this section just because the aircraft is used

 

for the carriage of chargeable passengers to which section 30B

 

above applies.”

 

      (3)  

In subsection (3)(b) after “applies” insert “or, if the Commissioners have

 

decided to keep a register under section 33B below, that no chargeable aircraft

 

which he operates will be used for the carriage of chargeable passengers apart

 

from the carriage of chargeable passengers to which section 30B above

 

applies.

 

      (4)  

In subsection (7) after “section 33A” insert “or section 33B below.

 

6          

After section 33A insert—

 

“33B      

Registrations of Wales long haul aircraft operators.

 

      (1)  

The Commissioners may under this section keep a register of

 

aircraft operators.

 

      (2)  

If the Commissioners decide to keep a register under this section,

 

the operator of a chargeable aircraft becomes liable to be registered

 

under this section if the aircraft is used for the carriage of

 

chargeable passengers to which section 30B above applies.

 

      (3)  

A person who has become liable to be registered under this section

 

ceases to be so liable if the Commissioners are satisfied at any

 

time—

 

(a)    

the he no longer operates any chargeable aircraft, or

 

(b)    

that no chargeable aircraft which he operates will be used

 

for the carriage of chargeable passengers to which section

 

30B above applies.

 

      (4)  

A person who is not registered under this section and has not given

 

notice under this subsection shall, if he becomes liable to be

 

registered under this section at any time, give written notice of that

 

fact to the Commissioners not later than the end of the prescribed

 

period beginning with that time.

 

      (5)  

Notice under subsection (4) above shall be in such form, be given

 

in such manner and contain such information as the Commissioners

 

may direct.”

 

7          

In section 34 (fiscal representatives) in subsection (5)—


 
 

Notices of Amendments: 15 April 2013                  

1173

 

Finance (N, continued

 
 

(a)    

in paragraph (a) after “33A” insert “or 33B”.

 

8          

After section 41B insert—

 

“41C      

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 the Department of Finance in Wales 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

 

(payments by Secretary of State into Consolidated Fund of Wales).

 

      (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 section 18(1) of that Act

 

are to be read as including a reference to subsection (2) above.”

 

9          

In section 44 of CRCA 2005 (payment into Consolidated Fund) after

 

subsection (2)(cb) insert—

 

“(cc)    

sums required by section 30A(15) of the

 

Finance Act 1994 (air passenger duty: Wales

 

long haul rates of duty) to be paid into the

 

Consolidated Fund of Wales,”.

 

10         

In column 2 of the Table in paragraph 1 of Schedule 41 to FA 2008 (penalties

 

for failure to notify), in the entry relating to air passenger duty, after “33A(4)

 

“insert “or 33B(4)”.

 

11         

The amendments made by this Part of the Schedule have effect in relation to

 

the carriage of passengers beginning on or after 1 April 2013.

 

12         

The rate of duty in force under this section shall not be greater than the rate

 

which would be in force if the section had not been enacted.’.

 

 

ORDER OF THE HOUSE [15 April 2013]

 

That the following provisions shall apply to the Finance (No. 2) Bill:

 

Committal

 

1.    

The following shall be committed to a Committee of the whole House—

 

(a)    

Clauses 1, 3, 16, 183, 184 and 200 to 212;

 

(b)    

Schedules 3 and 41;

 

(c)    

any new Clauses, and any new Schedules, first appearing on

 

the Order Paper not later than Tuesday 16 April 2013 and

 

relating to tax measures concerning housing; and

 

(d)    

any new Clauses, and any new Schedules, relating to value

 

added tax or the bank levy or air passenger duty or the

 

subject matter of Clauses 1 and 16 and Schedule 3 or the

 

subject matter of Clause 3 or the subject matter of Clauses

 

203 to 212 and Schedule 41.

 

2.    

The remainder of the Bill shall be committed to a Public Bill Committee.

 

Proceedings in Committee

 

3.      (1)    

Proceedings in Committee of the whole House shall be completed in

 

two days.


 
 

Notices of Amendments: 15 April 2013                  

1174

 

Finance (N, continued

 
 

(2)    

Those proceedings shall be taken on each of those days as shown in

 

the first column of the following table and in the order so shown.

 

(3)    

Each part of the proceedings shall (so far as not previously

 

concluded) be brought to a conclusion at the time specified in

 

relation to it in the second column of the Table.

 

              TABLE

 

Proceedings

Time for conclusion of

 
  

proceedings

 
 

First day

 
 

New Clauses and new

Two hours after the

 
 

Schedules relating to tax

commencement of proceedings

 
 

measures concerning housing

on the Bill

 
 

New Clauses and new

Four and a half hours after the

 
 

Schedules relating to the bank

commencement of proceedings

 
 

levy; Clauses 200 to 202

on the Bill

 
 

New Clauses and new

Seven hours after the

 
 

Schedules relating to the subject

commencement of proceedings

 
 

matter of Clauses 203 to 212

on the Bill

 
 

and Schedule 41; Clauses 203 to

  
 

212; Schedule 41

  
 

Second day

 
 

New Clauses and new

Two hours after the

 
 

Schedules relating to the subject

commencement of proceedings

 
 

matter of Clauses 1 and 16 and

on the Bill

 
 

Schedule 3; Clauses 1 and 16;

  
 

Schedule 3

  
 

New Clauses and new

Four and a half hours after the

 
 

Schedules relating to value

commencement of proceedings

 
 

added tax or the subject matter

on the Bill

 
 

of Clause 3; Clause 3

  
 

New Clauses and new

Six and a half hours after the

 
 

Schedules relating to air

commencement of proceedings

 
 

passenger duty; Clauses 183 and

on the Bill.

 
 

184

  
 

4.      (1)    

Proceedings in the Public Bill Committee shall (so far as not

 

previously concluded) be brought to a conclusion on Thursday 20

 

June 2013.

 

(2)    

The Public Bill Committee shall have leave to sit twice on the first

 

day on which it meets.

 

5.    

When the provisions of the Bill considered, respectively, by the Committee

 

of the whole House and by the Public Bill Committee have been reported to

 

the House, the Bill shall be proceeded with as if it had been reported as a

 

whole to the House from the Public Bill Committee.

 

Consideration and Third Reading

 

6.    

Proceedings on Consideration and on Third Reading shall be completed in

 

two days.


 
 

Notices of Amendments: 15 April 2013                  

1175

 

Finance (N, continued

 
 

7.    

Standing Order No. 83B (Programming committees) shall not apply to

 

proceedings on Consideration and Third Reading.

 


 
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