Session 2012 - 13
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Other Bills before Parliament


 
 

Public Bill Committee: 4 June 2013                     

78

 

Finance Bill, continued

 
 

(b)    

the payment or reimbursement, in accordance with section

 

205A(7) of the Employment Rights Act 1996, of any

 

reasonable costs incurred in obtaining relevant advice.

 

(2)    

“Relevant advice” means—

 

(a)    

advice, other than tax advice, which is provided for the

 

purposes of section 205A(6)(a) of that Act (advice as to terms

 

and effect of employee shareholder agreement), and

 

(b)    

tax advice which is so provided and consists only of an

 

explanation of the tax effects of employee shareholder

 

agreements generally.

 

(3)    

In this section—

 

“employee shareholder agreement” means an agreement by virtue of

 

which an employee is an employee shareholder (see section

 

205A(1)(a) to (d) of that Act);

 

“relevant independent adviser” has the meaning that it has for the

 

purposes of section 203(3)(c) of that Act.”’.

 


 

Ian Mearns

 

50

 

Clause  67,  page  35,  line  37,  leave out subsection (2).

 

Ed Balls

 

Cathy Jamieson

 

Chris Leslie

 

Catherine McKinnell

 

54

 

Clause  67,  page  36,  line  15,  at end add—

 

‘(9)    

The Chancellor of the Exchequer shall review the overall impact of the

 

Government’s overall budgetary and policy decisions on support for the low

 

emitting vehicles industry, and the sales of these vehicles, 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

 

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: 4 June 2013                     

79

 

Finance Bill, continued

 
 

John Pugh

 

20

 

Clause  177,  page  105,  line  25,  leave out paragraph (b).

 


 

Ed Balls

 

Cathy Jamieson

 

Chris Leslie

 

Catherine McKinnell

 

52

 

Clause  225,  page  132,  line  43,  at end add—

 

‘(3)    

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

 

impact of the recent withdrawal of merchant acquiring facilities by banks from

 

small enterprises and in particular travel agencies. The review shall specifically

 

consider—

 

(a)    

the impact on the ability of targeted businesses to continue to trade where

 

customers are unable to pay securely for transactions by debit or credit

 

card; and

 

(b)    

the risks of increased levels of activity in the hidden economy and the

 

potential costs to the Exchequer.’.

 


 

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

 

Contribution allowances: plant and machinery

 

Mr David Gauke

 

NC4

 

To move the following Clause:—

 

‘(1)    

Section 538 of CAA 2001 (contribution allowances: plant and machinery) is

 

amended as follows.

 

(2)    

In subsection (1), omit the “and” at the end of paragraph (a) and after that

 

paragraph insert—

 

“(aa)    

C’s contribution is to expenditure on the provision of plant or

 

machinery, and”.

 

(3)    

In subsection (2)—

 

(a)    

in paragraph (a), for “asset provided by means of C’s contribution”

 

substitute “plant or machinery”,

 

(b)    

in paragraph (b), for “asset” substitute “plant or machinery”, and

 

(c)    

in paragraph (c)—

 

(i)    

for “asset” substitute “plant or machinery”, and

 

(ii)    

after “times” insert “plant or machinery”.


 
 

Public Bill Committee: 4 June 2013                     

80

 

Finance Bill, continued

 
 

(4)    

The amendments made by this section have effect in relation to expenditure

 

pooled, and to claims made, on or after 29 May 2013 (“the commencement

 

date”).

 

(5)    

In relation to such expenditure and claims, when determining for the purposes of

 

section 536(3)(a) of CAA 2001 whether an allowance can be made under Chapter

 

2 of Part 11 of that Act, the amendments made by this section are to be treated as

 

always having had effect.

 

(6)    

Nothing in this section applies to a claim by a person for a contribution allowance

 

under Part 2 of CAA 2001 in respect of a contribution made before the

 

commencement date.

 

(7)    

Subsection (8) applies if—

 

(a)    

expenditure which a person has been regarded as having incurred

 

(despite section 532(1) of CAA 2001) by virtue of section 536(1) has

 

been pooled by virtue of section 53—

 

(i)    

on or after 1 January 2013 but before the commencement date, or

 

(ii)    

before 1 January 2013 in circumstances where no claim was

 

made in respect of the expenditure before that date, and

 

(b)    

had the amendments made by this section had effect at the time the

 

expenditure was incurred, that person would not have been regarded as

 

having incurred that expenditure (“the relevant expenditure”).

 

(8)    

Part 2 of CAA 2001 has effect as if an event had occurred as a result of which the

 

person is required to bring into account as a disposal receipt under that Part, for

 

the chargeable period in which the commencement date falls, a disposal value of

 

an amount equal to E-A.

 

(9)    

For the purposes of subsection (8)—

 

E is the amount of the relevant expenditure, and

 

A is the total amount of writing-down allowances made in respect of the

 

relevant expenditure.

 

(10)    

For the purpose of calculating A, the total amount of writing-down allowances

 

made in respect of expenditure on an item of plant or machinery is to be

 

determined as if that item were the only item of plant or machinery in relation to

 

which Chapter 5 of Part 2 of CAA 2001 had effect.

 

(11)    

The event mentioned in subsection (8) is not to be regarded as a disposal event

 

for the purposes of section 60(3) of CAA 2001.’.

 


 

Abolition of retrospective application of section 58(4) of the Finance Act 2008

 

Steve Baker

 

Mr Dominic Raab

 

NC1

 

To move the following Clause:—

 

‘(1)    

Section 58 of the Finance Act 2008 (UK residents and foreign partnerships) is

 

amended as follows.

 

(2)    

In subsection (4), delete “always having had effect” and insert “having effect

 

from 12 March 2008.”.’.

 



 
 

Public Bill Committee: 4 June 2013                     

81

 

Finance Bill, continued

 
 

Stamp duty and stamp duty reserve tax: unit trusts

 

Ed Balls

 

Cathy Jamieson

 

Chris Leslie

 

Catherine McKinnell

 

NC2

 

To move the following Clause:—

 

‘(1)    

The Chancellor shall, within six months of Royal Assent, publish and lay before

 

the House of Commons a report detailing the distributional impact of any changes

 

to or abolition of Schedule 19 to the Finance Act 1999.

 

(2)    

No amendment may be made to Schedule 19 to the Finance Act 1999 within two

 

years of Royal Assent, unless the report set out in subsection (1) has been

 

published and laid before the House of Commons.’.

 


 

Employee shareholders

 

Ed Balls

 

Cathy Jamieson

 

Chris Leslie

 

Catherine McKinnell

 

NC3

 

To move the following Clause:—

 

‘Section 31 of the Growth and Infrastructure Act 2013 (“Employee

 

shareholders”) is repealed upon Royal Assent of this Act.’.

 


 

Rate of bingo duty

 

Ed Balls

 

Cathy Jamieson

 

Chris Leslie

 

Catherine McKinnell

 

NC5

 

To move the following Clause:—

 

‘The Chancellor of the Exchequer shall within six months of the passing of this

 

Act provide a report to Parliament on the impact of bingo duty on—

 

(a)    

the level of employment in the bingo industry, and

 

(b)    

the competitiveness of the bingo industry relative to other gambling

 

industries.’.

 


 
 

Public Bill Committee: 4 June 2013                     

82

 

Finance Bill, 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

  

 
 

Public Bill Committee: 4 June 2013                     

83

 

Finance Bill, continued

 
 

Proceedings

Time for conclusion of

 
  

proceedings

 
 

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

  
 

4.      (1)    

Proceedings in the Public Bill Committee shall (so far as not

 

previously concluded) be brought to a conclusion on Thursday 20

 

June 2013.

 

(2)    

The Public Bill Committee shall have leave to sit twice on the first

 

day on which it meets.

 

5.    

When the provisions of the Bill considered, respectively, by the Committee

 

of the whole House and by the Public Bill Committee have been reported to

 

the House, the Bill shall be proceeded with as if it had been reported as a

 

whole to the House from the Public Bill Committee.

 

Consideration and Third Reading

 

6.    

Proceedings on Consideration and on Third Reading shall be completed in

 

two days.

 

7.    

Standing Order No. 83B (Programming committees) shall not apply to

 

proceedings on Consideration and Third Reading.

 

 

Order of the Committee [23 april 2013]

 

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;


 
 

Public Bill Committee: 4 June 2013                     

84

 

Finance Bill, continued

 
 

(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.

 

(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.

 


 
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