House of Commons Amendments

Session 2012 - 13
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Other Bills before Parliament

17

House of Commons

Tuesday 23 April 2013

Public Bill Committee

New Amendments handed in are marked thus

Amendments which will comply with the required notice period at their next appearance

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

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)

Note

The Amendments have been arranged in accordance with the Resolution of the

Programming Sub-Committee.

Resolution of the Programming Sub-Committee

The Programming Sub-Committee appointed by the Speaker in respect of the Bill

agreed the following Resolution at its meeting on Monday 22 April (Standing Order

No. 83C):

That—

(1)
the Committee shall (in addition to its first meeting at 8.55 am on Tuesday 23

April) meet—

(a)
at 2.00 pm on Tuesday 23 April;

(b)
at 11.30 am and 2.00 pm on Thursday 25 April;

(c)
at 11.30 am and 2.00 pm on Thursday 16 May;

(d)
at 9.10 am and 2.00 pm on Tuesday 21 May;

(e)
at 9.10 am and 2.00 pm on Tuesday 4 June;

(f)
at 11.30 am and 2.00 pm on Thursday 6 June;

(g)
at 9.10 am and 2.00 pm on Tuesday 11 June;

(h)
at 11.30 am and 2.00 pm on Thursday 13 June;

(i)
at 9.10 am and 2.00 pm on Tuesday 18 June;

(j)
at 11.30 am and 2.00 pm on Thursday 20 June.

Public Bill Committee: 23 April 2013
18

Finance (N, continued

(2)
proceedings on consideration of the Bill in Committee shall be taken 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 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;

(3)
the proceedings shall (so far as not previously concluded) be brought to a

conclusion at 5.00 pm on Thursday 20 June.

Mr David Gauke has given notice of his intention to move a motion in the terms of the

Resolution of the Programming Sub-Committee (Standing Order No. 83C).

Mr David Gauke

That, subject to the discretion of the Chair, any written evidence received by the

Committee shall be reported to the House for publication.

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.’.

Public Bill Committee: 23 April 2013
19

Finance (N, continued

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.’.

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.’.

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.’.

Public Bill Committee: 23 April 2013
20

Finance (N, continued

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.’.

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—

(a)
death-in-service schemes;

(b)
other death benefits;

(c)
non-working spouses without independent pensions provisions.’.

Mr David Gauke

17


Schedule  2,  page  151,  line  16,  leave out sub-paragraph (3) and insert—

    ‘(3)
In sub-paragraph (4)(b) for “provision for forfeiture” substitute “restriction”.’.

Mr David Gauke

18


Schedule  2,  page  155,  line  28,  leave out sub-paragraphs (2) and (3) and insert—

    ‘(2)
In sub-paragraph (1) for the first “all” substitute “some or all of the”.

      (3)
After sub-paragraph (1) insert—

“(1A)
The company’s direction must set out—

(a)
the amount of the cash dividends to be applied as

mentioned in sub-paragraph (1), or

(b)
how that amount is to be determined.”

      (4)
In sub-paragraph (4) after “may” insert “modify or”.’.

Mr David Gauke

19


Schedule  2,  page  156,  line  5,  leave out sub-paragraph (2) and insert—

    ‘(2)
Sub-paragraph (3) applies to a direction requiring the reinvestment of cash

dividends which is given before that day.

      (3)
For the purposes of paragraph 62(1A) of Schedule 2 to ITEPA 2003 the

direction is to be treated as requiring the reinvestment of all the cash dividends,

Public Bill Committee: 23 April 2013
21

Finance (N, continued

subject to any modification of the direction which is made on or after that day

under paragraph 62(4) of that Schedule.’.

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.’.

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.’.

Public Bill Committee: 23 April 2013
22

Finance (N, continued

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

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

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.’.

Public Bill Committee: 23 April 2013
23

Finance (N, 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



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