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Session 2013 - 14
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Public Bill Committee: 11 June 2013                     

110

 

Finance Bill, continued

 
 

    

The first condition is that the activities undertaken for carrying out the primary

 

purposes of the charitable company include, or normally include, opening the

 

dwelling to the public.

 

    

 

    

The second condition is that the dwelling is being exploited through commercial

 

activities that involve, or normally involve, opening the dwelling to the public.

 

    

 

    

The third condition is that steps are being taken—

 

(a)    

to secure that the first or second condition will be met without undue

 

delay, or

 

(b)    

to secure that the single-dwelling interest will be sold without undue

 

delay.

 

(6)    

In subsection (5)—

 

(a)    

“opening the dwelling to the public” means offering the public the

 

opportunity to make use of, stay in or otherwise enjoy, on at least 28 days

 

in any year, areas that constitute a significant part of the interior of the

 

dwelling or of the dwelling’s garden or grounds;

 

(b)    

“without undue delay” means without delay, except so far as delay is

 

justified by commercial considerations or for the sake of a primary

 

purpose of the charitable company.

 

(7)    

For the purposes of subsection (6)(a), the size (relative to the size of the whole

 

dwelling or of the whole garden or grounds), nature, and function of the areas

 

concerned are to be taken into account in determining whether they form a

 

significant part of the interior of the dwelling or (as the case may be) of the garden

 

or grounds.’.

 

David Gauke

 

84

 

Parliamentary Star    

Clause  148,  page  89,  line  28,  leave out ‘(8)’ and insert ‘(3)(a)’.

 

David Gauke

 

85

 

Parliamentary Star    

Clause  148,  page  89,  line  30,  leave out ‘charity’ and insert ‘charitable company’.

 

 

David Gauke

 

86

 

Parliamentary Star    

Clause  149,  page  89,  line  33,  leave out ‘a substantial donor to a charitable

 

company’ and insert ‘the donor’.

 

David Gauke

 

87

 

Parliamentary Star    

Clause  149,  page  89,  line  36,  leave out ‘substantial’.

 

David Gauke

 

88

 

Parliamentary Star    

Clause  149,  page  89,  line  38,  leave out ‘substantial’.

 

David Gauke

 

89

 

Parliamentary Star    

Clause  149,  page  90,  line  6,  leave out subsection (4).

 
 

Public Bill Committee: 11 June 2013                     

111

 

Finance Bill, continued

 
 

David Gauke

 

90

 

Parliamentary Star    

Clause  149,  page  90,  line  9,  at end insert—

 

‘(5A)    

For the purposes of section 148(3)—

 

(a)    

the making of a gift is disregarded if it is made before the day on which

 

this Act is passed, and

 

(b)    

an agreement to make a gift is disregarded if the agreement is made

 

before that day.

 

(5B)    

Arrangements entered into before the day on which this Act is passed are

 

disregarded for the purposes of section 148(3) unless a material alteration has

 

been made to them on or after that date.

 

    

“Material alteration” means an alteration affecting anything in the arrangements

 

that relates to the individual’s having (at any time), or potentially having,

 

permission to occupy the dwelling.

 

(5C)    

References in section 148 and this section to a gift include the disposal of an asset

 

for consideration of an amount or value which is less than the market value of the

 

asset.

 

(5D)    

In section 148 and this section “arrangements” includes any scheme, arrangement

 

or understanding of any kind, whether or not legally enforceable, involving a

 

single transaction or two or more transactions.’.

 

David Gauke

 

91

 

Parliamentary Star    

Clause  149,  page  90,  line  10,  leave out subsection (6).

 

 

David Gauke

 

That Clause 150 be transferred to page 88 line 33.

 

 

David Gauke

 

95

 

Parliamentary Star    

Schedule  31,  page  393,  line  17,  leave out paragraph 2 and insert—

 

‘2         

In this Part of this Act—

 

(a)    

references to the delivery of an annual tax on enveloped dwellings

 

return are to the delivery of a return that complies with all

 

requirements imposed by or under any of sections 157 and 159 and

 

paragraph 1;

 

(b)    

references to the delivery of a return of the adjusted chargeable

 

amount are to the delivery of a return that complies with all

 

requirements imposed by or under any of sections 158 and 159 and

 

paragraph 1.’.

 

David Gauke

 

96

 

Parliamentary Star    

Schedule  31,  page  399,  line  11,  leave out ‘an annual tax on enveloped dwellings

 

return’ and insert ‘a return of the adjusted chargeable amount’.

 
 

Public Bill Committee: 11 June 2013                     

112

 

Finance Bill, continued

 
 

David Gauke

 

97

 

Parliamentary Star    

Schedule  31,  page  400,  line  29,  leave out from ‘27’ to end of line 30 and insert

 

‘“taxpayer” means—

 

(a)    

in relation to an assessment under paragraph 21, the chargeable

 

person;

 

(b)    

in relation to an assessment under paragraph 22, the person mentioned

 

in paragraph 22(1).’.

 

David Gauke

 

98

 

Parliamentary Star    

Schedule  31,  page  402,  line  23,  leave out ‘paragraph’ and insert ‘paragraphs 24

 

and’.

 

David Gauke

 

99

 

Parliamentary Star    

Schedule  31,  page  415,  line  34,  after ‘157’ insert ‘or 158’.

 

David Gauke

 

100

 

Parliamentary Star    

Schedule  31,  page  416,  line  2,  leave out ‘an annual tax on enveloped dwellings’

 

and insert ‘a’.

 

 

David Gauke

 

92

 

Parliamentary Star    

Clause  161,  page  95,  line  39,  leave out ‘103(3)’ and insert ‘97(3)’.

 

 

David Gauke

 

101

 

Parliamentary Star    

Schedule  32,  page  416,  line  34,  leave out ‘paragraph 28(2)’ and insert ‘paragraphs

 

28(2) and 31(3)’.

 

David Gauke

 

102

 

Parliamentary Star    

Schedule  32,  page  417,  line  19,  after ‘return’ insert ‘or a return of the adjusted

 

chargeable amount’.

 

 

David Gauke

 

93

 

Parliamentary Star    

Clause  167,  page  98,  line  26,  leave out from ‘to’ to end of line 29 and insert—

 

‘(a)    

an instrument containing only an order under section 98(5), or

 

(b)    

an instrument to which subsection (5) applies.’.

 
 

Public Bill Committee: 11 June 2013                     

113

 

Finance Bill, continued

 
 

David Gauke

 

94

 

Parliamentary Star    

Clause  167,  page  98,  line  31,  leave out ‘154(1)(b) or (c)’ and insert ‘154(1)’.

 

 

John Pugh

 

20

 

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

 

 

Ed Balls

 

Cathy Jamieson

 

Chris Leslie

 

Catherine McKinnell

 

107

 

Parliamentary Star    

Clause  178,  page  106,  line  4,  at end insert—

 

‘(2A)    

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

 

Act provide a report to Parliament on the differential impact of the increase in the

 

rate of alcohol liquor duty under subsection (2) on—

 

(a)    

the level of UK sales in the Scotch whisky industry, and

 

(b)    

the level of employment in the Scotch whisky industry.’.

 

 

Mr David Gauke

 

60

 

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

 

‘(a)    

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

 

61

 

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

 

‘during that period’.

 

Mr David Gauke

 

62

 

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

 

‘(1A)    

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

 

assignment of an option”.’.

 

Mr David Gauke

 

63

 

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

 

‘(6A)    

Subsections (8) to (10) apply where—

 
 

Public Bill Committee: 11 June 2013                     

114

 

Finance Bill, continued

 
 

(a)    

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”),

 

(b)    

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

 

(c)    

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

 

Mr David Gauke

 

64

 

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

 

‘Subsections (8) to (10) also’.

 

 

Mr David Gauke

 

103

 

Parliamentary Star    

Schedule  39,  page  465,  line  12,  leave out from beginning to ‘Sub-paragraph’ in

 

line 13 and insert—

 

  ‘(2A)  

After than sub-paragraph insert—

 

“(3A)  

But no tax or additional tax is payable in respect of a transaction as

 

a result of the continuation of a lease for a period (or further period)

 

of one year under sub-paragraph (2) if, during that one year period,

 

the tenant under the lease is granted a new lease of the same or

 

substantially the same premises in circumstances where paragraph

 

9A applies.”

 

      (3)  

After sub-paragraph (3A) insert—

 

“(3B)  

’.

 

Mr David Gauke

 

104

 

Parliamentary Star    

Schedule  39,  page  465,  line  40,  leave out ‘fixed’.

 

Mr David Gauke

 

105

 

Parliamentary Star    

Schedule  39,  page  465,  line  42,  leave out ‘fixed’.

 

Mr David Gauke

 

106

 

Parliamentary Star    

Schedule  39,  page  468,  line  20,  after ‘2(2),’ insert ‘(2A),’.

 

 
 

Public Bill Committee: 11 June 2013                     

115

 

Finance Bill, continued

 
 

Ed Balls

 

Cathy Jamieson

 

Chris Leslie

 

Catherine McKinnell

 

108

 

Parliamentary Star    

Clause  198,  page  116,  line  17,  at end insert—

 

‘(2)    

The Chancellor of the Exchequer shall within one year of the passing of this Act

 

lay a report before Parliament on the cumulative impact of the Carbon Price

 

Support rates under Schedule 40 to this Act and changes to the EU Emissions

 

Trading Scheme on—

 

(a)    

the Government’s commitment to reducing carbon emissions, and

 

(b)    

jobs and growth.’.

 

 

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—

 
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Revised 11 June 2013