Session 2012 - 13
Internet Publications
Other Bills before Parliament




House of Commons


Notices of Amendments


given on


Tuesday 4 June 2013


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


Finance Bill Committee 76-84


Public Bill Committee


Finance 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




Clause  192,  page  113,  line  26,  after ‘rights)’ insert—



has effect subject to the amendment in subsection (1A) in relation to


agreements for the grant or assignment of an option that are entered into


during the period beginning with 21 March 2012 and ending immediately


before the day on which this Act is passed, and’.


Mr David Gauke




Clause  192,  page  113,  line  28,  leave out from ‘into’ to end of line 29 and insert


‘during that period’.


Mr David Gauke




Clause  192,  page  113,  line  29,  at end insert—



At the end of subsection (1A) insert “or an agreement for the future grant or


assignment of an option”.’.


Notices of Amendments: 4 June 2013                     



Finance Bill, continued


Mr David Gauke




Clause  192,  page  114,  line  30,  at end insert—



Subsections (8) to (10) apply where—



as a result of subsection (1A) of this section, section 45 of FA 2003 does


not apply in relation to a contract of the kind mentioned in subsection


(1)(a) of that section (“the original contract”),



the original contract was substantially performed or completed (or, in a


case that would have fallen within subsection (5) of that section,


substantially performed or completed so far as relating to the relevant


part of the subject-matter of the original contract) at the same time as, and


in connection with, the substantial performance or completion of an


agreement for the grant or assignment of an option, and



that time fell before the day on which this Act is passed.’.


Mr David Gauke




Clause  192,  page  114,  line  31,  leave out from beginning to ‘apply’ and insert


‘Subsections (8) to (10) also’.



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Revised 5 June 2013