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| New Amendments handed in are marked thus |
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| Amendments which will comply with the required notice period at their next appearance |
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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
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| Schedules, relating to value added tax or the bank levy or air passenger duty or the
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| subject matter of Clauses 1 and 16 and Schedule 3 or the subject matter of Clause 3
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| or the subject matter of Clauses 203 to 212 and Schedule 41)
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| | The Amendments have been arranged in accordance with the Resolution of the |
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| | Programming Sub-Committee. |
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| | Resolution of the Programming Sub-Committee |
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| | The Programming Sub-Committee appointed by the Speaker in respect of the Bill |
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| | agreed the following Resolution at its meeting on Monday 22 April (Standing Order |
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| | (1) | the Committee shall (in addition to its first meeting at 8.55 am on Tuesday 23 |
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| | (a) | at 2.00 pm on Tuesday 23 April; |
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| | (b) | at 11.30 am and 2.00 pm on Thursday 25 April; |
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| | (c) | at 11.30 am and 2.00 pm on Thursday 16 May; |
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| | (d) | at 9.10 am and 2.00 pm on Tuesday 21 May; |
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| | (e) | at 9.10 am and 2.00 pm on Tuesday 4 June; |
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| | (f) | at 11.30 am and 2.00 pm on Thursday 6 June; |
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| | (g) | at 9.10 am and 2.00 pm on Tuesday 11 June; |
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| | (h) | at 11.30 am and 2.00 pm on Thursday 13 June; |
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| | (i) | at 9.10 am and 2.00 pm on Tuesday 18 June; |
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| | (j) | at 11.30 am and 2.00 pm on Thursday 20 June. |
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| | (2) | proceedings on consideration of the Bill in Committee shall be taken in the |
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| | following order: Clause 2; Clauses 4 to 7; Schedule 1; Clauses 8 to 14; |
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| | Schedule 2; Clause 15; Clause 17; Schedule 4; Clause 18; Schedule 5; Clause |
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| | 19; Schedule 6; Clause 20; Schedule 7; Clauses 21 to 24; Schedule 8; Clause |
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| | 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 |
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| | 35; Schedules 15 to 17; Clauses 36 to 38; Schedule 18; Clauses 39 to 41; |
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| | Schedule 19; Clauses 42 to 45; Schedule 20; Clauses 46 and 47; Schedule 21; |
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| | Clauses 48 to 54; Schedule 22; Clauses 55 to 63; Schedule 23; Clauses 65 to |
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| | 71; Schedule 25; Clause 72; Schedule 26; Clauses 73 and 74; Schedule 27; |
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| | Clauses 75 and 76; Schedule 28; Clauses 77 to 86; Schedule 29; Clauses 87 |
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| | to 90; Schedule 30; Clauses 91 to 160; Schedule 31; Clauses 161 and 162; |
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| | Schedule 32; Clauses 163 to 166; Schedule 33; Clauses 167 to 172; Clause |
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| | 64 and Schedule 24; Clauses 173 and 174; Schedule 34; Clauses 175 to 182; |
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| | Clauses 185 to 188; Schedule 35; Clauses 189 and 190; Schedule 36; Clauses |
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| | 191 to 193; Schedule 37; Clause 194; Schedule 38; Clause 195; Schedule 39; |
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| | Clauses 196 to 198; Schedule 40; Clause 199; Clause 213; Schedule 42; |
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| | Clauses 214 and 215; Schedule 43; Clause 216; Schedule 44; Clause 217; |
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| | Schedule 45; Clauses 218 to 221; Schedule 46; Clauses 222 to 226; Schedule |
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| | 47; Clause 227; Schedule 48; Clauses 228 to 230; Schedule 49; Clauses 231 |
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| | and 232; new Clauses other than those relating to tax measures concerning |
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| | housing and first appearing on the Order Paper not later than Tuesday 16 |
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| | April or relating to value added tax or the bank levy or air passenger duty or |
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| | the subject matter of Clauses 1 and 16 and Schedule 3 or the subject matter |
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| | of Clause 3 or the subject matter of Clauses 203 to 212 and Schedule 41; new |
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| | Schedules other than those relating to value added tax or the bank levy or air |
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| | passenger duty or the subject matter of Clauses 1 and 16 and Schedule 3 or |
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| | the subject matter of Clause 3 or the subject matter of Clauses 203 to 212 and |
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| | Schedule 41; remaining proceedings on the Bill; |
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| | (3) | the proceedings shall (so far as not previously concluded) be brought to a |
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| | conclusion at 5.00 pm on Thursday 20 June. |
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| | Mr David Gauke has given notice of his intention to move a motion in the terms of the |
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| | Resolution of the Programming Sub-Committee (Standing Order No. 83C). |
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| | That, subject to the discretion of the Chair, any written evidence received by the |
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| | Committee shall be reported to the House for publication. |
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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 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 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 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 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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| | (a) | death-in-service schemes; |
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| | (b) | other death benefits; |
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| | (c) | non-working spouses without independent pensions provisions.’. |
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| | Schedule 2, page 151, line 16, leave out sub-paragraph (3) and insert— |
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| | ‘(3) | In sub-paragraph (4)(b) for “provision for forfeiture” substitute “restriction”.’. |
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| | Schedule 2, page 155, line 28, leave out sub-paragraphs (2) and (3) and insert— |
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| | ‘(2) | In sub-paragraph (1) for the first “all” substitute “some or all of the”. |
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| | (3) | After sub-paragraph (1) insert— |
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| | “(1A) | The company’s direction must set out— |
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| | (a) | the amount of the cash dividends to be applied as |
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| | mentioned in sub-paragraph (1), or |
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| | (b) | how that amount is to be determined.” |
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| | (4) | In sub-paragraph (4) after “may” insert “modify or”.’. |
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| | Schedule 2, page 156, line 5, leave out sub-paragraph (2) and insert— |
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| | ‘(2) | Sub-paragraph (3) applies to a direction requiring the reinvestment of cash |
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| | dividends which is given before that day. |
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| | (3) | For the purposes of paragraph 62(1A) of Schedule 2 to ITEPA 2003 the |
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| | direction is to be treated as requiring the reinvestment of all the cash dividends, |
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| | subject to any modification of the direction which is made on or after that day |
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| | under paragraph 62(4) of that Schedule.’. |
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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 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 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 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 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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| | ORDER OF THE HOUSE [15 April 2013] |
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| | That the following provisions shall apply to the Finance (No. 2) Bill: |
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| | 1. | The following shall be committed to a Committee of the whole House— |
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| | (a) | Clauses 1, 3, 16, 183, 184 and 200 to 212; |
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| | (c) | any new Clauses, and any new Schedules, first appearing on |
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| | the Order Paper not later than Tuesday 16 April 2013 and |
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| | relating to tax measures concerning housing; and |
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| | (d) | any new Clauses, and any new Schedules, relating to value |
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| | added tax or the bank levy or air passenger duty or the |
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| | subject matter of Clauses 1 and 16 and Schedule 3 or the |
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| | subject matter of Clause 3 or the subject matter of Clauses |
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| | 203 to 212 and Schedule 41. |
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| | 2. | The remainder of the Bill shall be committed to a Public Bill Committee. |
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| | 3. (1) | Proceedings in Committee of the whole House shall be completed in |
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| | (2) | Those proceedings shall be taken on each of those days as shown in |
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| | the first column of the following table and in the order so shown. |
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| | (3) | Each part of the proceedings shall (so far as not previously |
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| | concluded) be brought to a conclusion at the time specified in |
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| | relation to it in the second column of the Table. |
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| | | | | | | | | | | | | | | | | | | | Schedules relating to tax |
| commencement of proceedings |
| | | | measures concerning housing |
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| | | | Schedules relating to the bank |
| commencement of proceedings |
| | | | | | | | | | | | | | Schedules relating to the subject |
| commencement of proceedings |
| | | | matter of Clauses 203 to 212 |
| | | | | and Schedule 41; Clauses 203 to |
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| commencement of proceedings |
| | | | matter of Clauses 1 and 16 and |
| | | | | Schedule 3; Clauses 1 and 16; |
| | | | | | | | | | | Four and a half hours after the |
| | | | Schedules relating to value |
| commencement of proceedings |
| | | | added tax or the subject matter |
| | | | | | | | | | | Six and a half hours after the |
| | | | Schedules relating to air |
| commencement of proceedings |
| | | | passenger duty; Clauses 183 and |
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