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| For other Amendment(s) see the following page(s):
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| Finance (No. 2) Bill Committee 1 |
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| (Except Clauses 1, 3, 16, 183, 184 and 200 to 212; Schedules 3 and 41; any new Clauses, and
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| any new Schedules, first appearing on the Order Paper not later than Tuesday 16 April 2013
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| and relating to tax measures concerning housing; and any new Clauses, and any new Sched
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| ules, relating to value added tax or the bank levy or air passenger duty or the subject matter
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| of 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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| | To move, That the Bill be considered in the following order: Clause 2; Clauses 4 to 7; |
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| | Schedule 1; Clauses 8 to 14; Schedule 2; Clause 15; Clause 17; Schedule 4; Clause 18; |
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| | Schedule 5; Clause 19; Schedule 6; Clause 20; Schedule 7; Clauses 21 to 24; Schedule 8; |
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| | Clause 25; Schedule 9; Clause 26; Schedule 10; Clause 27; Schedule 11; Clause 28; |
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| | Schedule 12; Clauses 29 to 33; Schedule 13; Clause 34; Schedule 14; Clause 35; |
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| | Schedules 15 to 17; Clauses 36 to 38; Schedule 18; Clauses 39 to 41; Schedule 19; Clauses |
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| | 42 to 45; Schedule 20; Clauses 46 and 47; Schedule 21; Clauses 48 to 54; Schedule 22; |
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| | Clauses 55 to 63; Schedule 23; Clauses 65 to 71; Schedule 25; Clause 72; Schedule 26; |
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| | Clauses 73 and 74; Schedule 27; Clauses 75 and 76; Schedule 28; Clauses 77 to 86; |
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| | Schedule 29; Clauses 87 to 90; Schedule 30; Clauses 91 to 160; Schedule 31; Clauses 161 |
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| | and 162; Schedule 32; Clauses 163 to 166; Schedule 33; Clauses 167 to 172; Clause 64 |
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| | and Schedule 24; Clauses 173 and 174; Schedule 34; Clauses 175 to 182; Clauses 185 to |
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| | 188; Schedule 35; Clauses 189 and 190; Schedule 36; Clauses 191 to 193; Schedule 37; |
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| | Clause 194; Schedule 38; Clause 195; Schedule 39; Clauses 196 to 198; Schedule 40; |
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| | Clause 199; Clause 213; Schedule 42; Clauses 214 and 215; Schedule 43; Clause 216; |
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| | Schedule 44; Clause 217; Schedule 45; Clauses 218 to 221; Schedule 46; Clauses 222 to |
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| | 226; Schedule 47; Clause 227; Schedule 48; Clauses 228 to 230; Schedule 49; Clauses |
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| | 231 and 232; new Clauses other than those relating to tax measures concerning housing |
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| | and first appearing on the Order Paper not later than Tuesday 16 April or relating to value |
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| | added tax or the bank levy or air passenger duty or the subject matter of Clauses 1 and 16 |
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| | and Schedule 3 or the subject matter of Clause 3 or the subject matter of Clauses 203 to |
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| | 212 and Schedule 41; new Schedules other than those relating to value added tax or the |
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| | bank levy or air passenger duty or the subject matter of Clauses 1 and 16 and Schedule 3 |
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| | or the subject matter of Clause 3 or the subject matter of Clauses 203 to 212 and Schedule |
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| | 41; remaining proceedings on the Bill. |
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| Clause 4, page 2, line 19, at end add— |
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| | ‘(4) | The Chancellor of the Exchequer shall instruct the Office for Tax Simplification |
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| | to publish by 31 March 2014 a report setting out proposals for a new, simplified |
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| | Corporation Tax code, specifically addressing the potential for a simpler tax code |
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| | to reduce tax avoidance, and the Chancellor shall place a copy of the report in the |
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| | House of Commons Library.’. |
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| Clause 8, page 4, line 1, at end add— |
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| | ‘(7) | The Chancellor of the Exchequer shall bring forward in time for the 2014 Budget |
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| | proposals in relation to exempting competitors in major sporting events, |
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| | including the criteria for determining whether a sporting event meets the |
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| | requirements for exempting competitors.’. |
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| Clause 17, page 7, line 24, at end add— |
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| | ‘(2) | The Chancellor of the Exchequer shall instruct the Office for Tax Simplification |
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| | to publish a report on the effectiveness of the provisions in Schedule 4 and other |
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| | tax rules on encouraging small businesses to expand and increase employment; |
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| | and the Chancellor shall place a copy of the report in the House of Commons |
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| Schedule 4, page 162, line 18, leave out ‘H’ and insert ‘I’. |
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| Schedule 4, page 163, line 3, at end insert— |
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| | ‘(9A) | Condition I is that at any time withing the period of seven years ending |
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| | immediately before the basis period for the tax year, the person was convicted of |
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| | an offence relating to the evasion of tax or the fraudulent claim of one or more |
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| Schedule 4, page 163, line 15, at end insert— |
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| | ‘(1A) | For the purposes of subsection (1) an election made on or before the date of filing |
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| | of the relevant tax return for tax year shall be deemed to have been made on the |
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| | last day of the tax year to which the return relates.’. |
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| Clause 2, page 2, line 6, at end add— |
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| | ‘(3) | The Chancellor of the Excehequer shall review the impact of this measure on |
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| | anyone who reached the age of 65 on or after April 2013, and place a copy in the |
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| | Library of the House of Commons within six months of Royal Assent.’. |
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| Clause 2, page 2, line 6, at end add— |
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| | ‘(3) | The Chancellor shall review the overall impact of the Government’s overall |
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| | budgetary measures on the living standards of basic rate taxpayers and place a |
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| | copy of this review in the Library of the House of Commons within six months |
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| Clause 2, page 2, line 6, at end add— |
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| | ‘(3) | The Chancellor of the Exchequer shall put 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 being decided by the Exchequer yield of a mansion tax and so |
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| | that the full benefit of the 10 per cent rate goes to basic rate payers.’. |
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| Clause 7, page 3, line 8, at end add— |
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| | ‘(3) | The Treasury shall review, within six months of Royal Assent, the impact that |
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| | changing the allowance under section 51A of CAA 2001 from £100,000 to |
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| | £25,000 and back to £250,000 has had on small and medium-sized enterprises |
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| | and business confidence, and a place a copy of this review in the Library of the |
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| Clause 42, page 20, line 8, at end add— |
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| | ‘(7) | The Treasury shall publish details of changes to tax revenues as a result of |
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| | amendments made by this section and of each other change in respect of the |
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| | treatment of regulatory capital requirements and tier one capital.’. |
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| Clause 51, page 24, line 33, at end add— |
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| | ‘(13) | The Chancellor of the Exchequer shall publish a report to Parliament within three |
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| | months of Royal Assent of this Act on the impact of the abolition of contracting |
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| | out on lower earners, women born between 1951 and 1953, and individuals |
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| | without a continuous 35 years of employment.’. |
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| Clause 51, page 24, line 33, at end add— |
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| | ‘(13) | The Chancellor of the Exchequer shall publish an impact assessment of the |
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| | Single-Tier Pension proposals taking account of the implications of the changed |
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| | implementation timetable announced in the Budget Statement of March 2013 for |
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| | individuals, the pensions industry and employers, and place a copy of the |
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| | Assessment in the House of Commons Library.’. |
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| Clause 48, page 22, line 33, at end add— |
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| | ‘(3) | The Treasury shall publish a review within six months of Royal Assent of the |
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| | impact of restricting or reducing exemptions from income tax of employee |
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| | contributions to pension schemes at the additional rate. The review shall assess |
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| | the impact that alternative uses for revenues currently committed to pensions tax |
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| | reliefs and exemptions for the additional rate of income tax could have on job |
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| | creation for the long-term unemployed.’. |
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| Clause 91, page 54, line 2, at end add— |
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| | ‘(10) | The Treasury shall within three months of Royal Assent of this Act publish an |
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| | assessment of the impact of the charge to tax in this section if subsection (2)(b) |
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| Clause 11, page 6, line 16, at end add— |
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| | ‘(3) | The Chancellor of the Exchequer shall within 12 months of the passing of this |
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| | Act, provide a report to Parliament on the impact of these provisions including |
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