House of Commons Amendments

Session 2012 - 13
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Other Bills before Parliament

Committee of the whole House: 17 April 2013
1193

Finance (No. 2) Bill continued

(c)
the passenger’s journey does not end at an airport or aerodrome

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 an airport or

aerodrome 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 an airport or aerodrome 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 Scottish Parliament for the

purposes of this paragraph, and

(b)
in any other case the rate if the rate set by an Act of the Scottish

Parliament for the purposes of this paragraph.

(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.”.’.

Committee of the whole House: 17 April 2013
1194

Finance (No. 2) Bill continued

Air passenger duty: Wales

Jonathan Edwards

NC4

To move the following Clause:—

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

Jonathan Edwards

NS1

To move the following Schedule:—

‘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—

Committee of the whole House: 17 April 2013
1195

Finance (No. 2) Bill continued

“(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,

(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

Committee of the whole House: 17 April 2013
1196

Finance (No. 2) Bill continued

(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).

    (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.

Committee of the whole House: 17 April 2013
1197

Finance (No. 2) Bill continued

      (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)—

(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 Schedule shall not be greater than the rate

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

Committee of the whole House: 17 April 2013
1198

Finance (No. 2) Bill continued

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.

(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

Committee of the whole House: 17 April 2013
1199

Finance (No. 2) Bill continued

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.

7.
Standing Order No. 83B (Programming committees) shall not apply to

proceedings on Consideration and Third Reading.



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