Session 2012 - 13
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3

 

House of Commons

 
 

Notices of Amendments

 

given on

 

Thursday 18 April 2013

 

For other Amendment(s) see the following page(s):

 

Finance (No. 2) Bill Committee 1

 

Public Bill Committee


 

Finance (No. 2) Bill

 

(Except Clauses 1, 3, 16, 183, 184 and 200 to 212; Schedules 3 and 41; 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 any new Clauses, and any new Sched­


 

ules, 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)


 


 

Mr David Gauke

 

To move, That the Bill be considered in the following order: Clause 2; Clauses 4 to 7;

 

Schedule 1; Clauses 8 to 14; Schedule 2; Clause 15; Clause 17; Schedule 4; Clause 18;

 

Schedule 5; Clause 19; Schedule 6; Clause 20; Schedule 7; Clauses 21 to 24; Schedule 8;

 

Clause 25; Schedule 9; Clause 26; Schedule 10; Clause 27; Schedule 11; Clause 28;

 

Schedule 12; Clauses 29 to 33; Schedule 13; Clause 34; Schedule 14; Clause 35;

 

Schedules 15 to 17; Clauses 36 to 38; Schedule 18; Clauses 39 to 41; Schedule 19; Clauses

 

42 to 45; Schedule 20; Clauses 46 and 47; Schedule 21; Clauses 48 to 54; Schedule 22;

 

Clauses 55 to 63; Schedule 23; Clauses 65 to 71; Schedule 25; Clause 72; Schedule 26;

 

Clauses 73 and 74; Schedule 27; Clauses 75 and 76; Schedule 28; Clauses 77 to 86;

 

Schedule 29; Clauses 87 to 90; Schedule 30; Clauses 91 to 160; Schedule 31; Clauses 161

 

and 162; Schedule 32; Clauses 163 to 166; Schedule 33; Clauses 167 to 172; Clause 64

 

and Schedule 24; Clauses 173 and 174; Schedule 34; Clauses 175 to 182; Clauses 185 to

 

188; Schedule 35; Clauses 189 and 190; Schedule 36; Clauses 191 to 193; Schedule 37;

 

Clause 194; Schedule 38; Clause 195; Schedule 39; Clauses 196 to 198; Schedule 40;

 

Clause 199; Clause 213; Schedule 42; Clauses 214 and 215; Schedule 43; Clause 216;

 

Schedule 44; Clause 217; Schedule 45; Clauses 218 to 221; Schedule 46; Clauses 222 to

 

226; Schedule 47; Clause 227; Schedule 48; Clauses 228 to 230; Schedule 49; Clauses

 

231 and 232; new Clauses other than those relating to tax measures concerning housing

 

and first appearing on the Order Paper not later than Tuesday 16 April or 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


 
 

Notices of Amendments: 18 April 2013                  

4

 

Finance (No. 2) Bill, continued

 
 

212 and Schedule 41; new Schedules other than those 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; remaining proceedings on the Bill.

 

 

Nigel Mills

 

1

 

Clause  4,  page  2,  line  19,  at end add—

 

‘(4)    

The Chancellor of the Exchequer shall instruct the Office for Tax Simplification

 

to publish by 31 March 2014 a report setting out proposals for a new, simplified

 

Corporation Tax code, specifically addressing the potential for a simpler tax code

 

to reduce tax avoidance, and the Chancellor shall place a copy of the report in the

 

House of Commons Library.’.

 

Nigel Mills

 

2

 

Clause  8,  page  4,  line  1,  at end add—

 

‘(7)    

The Chancellor of the Exchequer shall bring forward in time for the 2014 Budget

 

proposals in relation to exempting competitors in major sporting events,

 

including the criteria for determining whether a sporting event meets the

 

requirements for exempting competitors.’.

 

Nigel Mills

 

3

 

Clause  17,  page  7,  line  24,  at end add—

 

‘(2)    

The Chancellor of the Exchequer shall instruct the Office for Tax Simplification

 

to publish a report on the effectiveness of the provisions in Schedule 4 and other

 

tax rules on encouraging small businesses to expand and increase employment;

 

and the Chancellor shall place a copy of the report in the House of Commons

 

Library.’.

 

Nigel Mills

 

4

 

Schedule  4,  page  162,  line  18,  leave out ‘H’ and insert ‘I’.

 

Nigel Mills

 

5

 

Schedule  4,  page  163,  line  3,  at end insert—

 

‘(9A)    

Condition I is that at any time withing the period of seven years ending

 

immediately before the basis period for the tax year, the person was convicted of

 

an offence relating to the evasion of tax or the fraudulent claim of one or more

 

benefits.’.

 

Nigel Mills

 

6

 

Schedule  4,  page  163,  line  15,  at end insert—

 

‘(1A)    

For the purposes of subsection (1) an election made on or before the date of filing

 

of the relevant tax return for tax year shall be deemed to have been made on the

 

last day of the tax year to which the return relates.’.


 
 

Notices of Amendments: 18 April 2013                  

5

 

Finance (No. 2) Bill, continued

 
 

Ed Balls

 

Chris Leslie

 

Cathy Jamieson

 

Catherine McKinnell

 

7

 

Clause  2,  page  2,  line  6,  at end add—

 

‘(3)    

The Chancellor of the Excehequer shall review the impact of this measure on

 

anyone who reached the age of 65 on or after April 2013, and place a copy in the

 

Library of the House of Commons within six months of Royal Assent.’.

 

Ed Balls

 

Chris Leslie

 

Cathy Jamieson

 

Catherine McKinnell

 

8

 

Clause  2,  page  2,  line  6,  at end add—

 

‘(3)    

The Chancellor shall review the overall impact of the Government’s overall

 

budgetary measures on the living standards of basic rate taxpayers and place a

 

copy of this review in the Library of the House of Commons within six months

 

of Royal Assent.’.

 

Ed Balls

 

Chris Leslie

 

Cathy Jamieson

 

Catherine McKinnell

 

9

 

Clause  2,  page  2,  line  6,  at end add—

 

‘(3)    

The Chancellor of the Exchequer shall put before Parliament proposals for an

 

income tax rate of 10 per cent on income above the personal allowance, with the

 

range of income being decided by the Exchequer yield of a mansion tax and so

 

that the full benefit of the 10 per cent rate goes to basic rate payers.’.

 

Ed Balls

 

Chris Leslie

 

Cathy Jamieson

 

Catherine McKinnell

 

10

 

Clause  7,  page  3,  line  8,  at end add—

 

‘(3)    

The Treasury shall review, within six months of Royal Assent, the impact that

 

changing the allowance under section 51A of CAA 2001 from £100,000 to

 

£25,000 and back to £250,000 has had on small and medium-sized enterprises

 

and business confidence, and a place a copy of this review in the Library of the

 

House of Commons.’.

 

Ed Balls

 

Chris Leslie

 

Cathy Jamieson

 

Catherine McKinnell

 

11

 

Clause  42,  page  20,  line  8,  at end add—

 

‘(7)    

The Treasury shall publish details of changes to tax revenues as a result of

 

amendments made by this section and of each other change in respect of the

 

treatment of regulatory capital requirements and tier one capital.’.


 
 

Notices of Amendments: 18 April 2013                  

6

 

Finance (No. 2) Bill, continued

 
 

Ed Balls

 

Chris Leslie

 

Cathy Jamieson

 

Catherine McKinnell

 

12

 

Clause  51,  page  24,  line  33,  at end add—

 

‘(13)    

The Chancellor of the Exchequer shall publish a report to Parliament within three

 

months of Royal Assent of this Act on the impact of the abolition of contracting

 

out on lower earners, women born between 1951 and 1953, and individuals

 

without a continuous 35 years of employment.’.

 

Ed Balls

 

Chris Leslie

 

Cathy Jamieson

 

Catherine McKinnell

 

13

 

Clause  51,  page  24,  line  33,  at end add—

 

‘(13)    

The Chancellor of the Exchequer shall publish an impact assessment of the

 

Single-Tier Pension proposals taking account of the implications of the changed

 

implementation timetable announced in the Budget Statement of March 2013 for

 

individuals, the pensions industry and employers, and place a copy of the

 

Assessment in the House of Commons Library.’.

 

Ed Balls

 

Chris Leslie

 

Cathy Jamieson

 

Catherine McKinnell

 

14

 

Clause  48,  page  22,  line  33,  at end add—

 

‘(3)    

The Treasury shall publish a review within six months of Royal Assent of the

 

impact of restricting or reducing exemptions from income tax of employee

 

contributions to pension schemes at the additional rate. The review shall assess

 

the impact that alternative uses for revenues currently committed to pensions tax

 

reliefs and exemptions for the additional rate of income tax could have on job

 

creation for the long-term unemployed.’.

 

Ed Balls

 

Chris Leslie

 

Cathy Jamieson

 

Catherine McKinnell

 

15

 

Clause  91,  page  54,  line  2,  at end add—

 

‘(10)    

The Treasury shall within three months of Royal Assent of this Act publish an

 

assessment of the impact of the charge to tax in this section if subsection (2)(b)

 

did not apply.’.

 

Ed Balls

 

Chris Leslie

 

Catherine McKinnell

 

Cathy Jamieson

 

16

 

Clause  11,  page  6,  line  16,  at end add—

 

‘(3)    

The Chancellor of the Exchequer shall within 12 months of the passing of this

 

Act, provide a report to Parliament on the impact of these provisions including

 

on, but not limited to—


 
 

Notices of Amendments: 18 April 2013                  

7

 

Finance (No. 2) Bill, continued

 
 

(a)    

death-in-service schemes;

 

(b)    

other death benefits;

 

(c)    

non-working spouses without independent pensions provisions.’.

 


 
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Revised 19 April 2013