House of Commons Amendments

Session 2013 - 14
Internet Publications
Other Bills before Parliament

Public Bill Committee: 11 June 2013
116

Finance Bill, continued

“(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”.

(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.’.

Public Bill Committee: 11 June 2013
117

Finance Bill, continued

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.”.’.

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.’.

Public Bill Committee: 11 June 2013
118

Finance Bill, continued

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.’.

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: 11 June 2013
119

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—

Public Bill Committee: 11 June 2013
120

Finance Bill, continued

(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.

(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.



© Parliamentary copyright	Revised 11 June 2013