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| | | ‘(a) | was resident in the United Kingdom’. |
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| | Schedule 44, page 563, line 31, leave out ‘is’ and insert ‘was’. |
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| | Schedule 44, page 565, line 24, leave out paragraph 38 and insert— |
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| | | ‘38(1) | Section 413 (exception in certain cases of foreign service) is amended as |
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| | | (2) | In subsection (2), after “subsection” (in the second place it occurs) insert |
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| | | |
| | | (3) | After that subsection insert— |
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| | | “(2A) | This subsection applies to service in or after the tax year 2013-14— |
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| | | (a) | to the extent that it consists of duties performed outside the |
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| | | United Kingdom in respect of which earnings would not be |
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| | | (b) | if a deduction equal to the whole amount of the earnings from |
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| | | the employment was or would have been allowable under |
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| | | Chapter 6 of Part 5 (deductions from seafarers’ earnings).” |
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| | | (4) | In subsection (3), after “2003-04” insert “but before the tax year 2013-14”. |
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| | | (5) | After that subsection insert— |
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| | | “(3ZA) | In subsection (2A)(a) “relevant earnings” means earnings for a tax |
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| | | year that are earnings to which section 15 applies and to which that |
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| | | section would apply even if the employee made a claim under section |
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| | | 809B of ITA 2007 (claim for remittance basis) for that year.”’. |
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| | Schedule 44, page 569, line 36, leave out from beginning to ‘for’ in line 37 and |
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| | | ‘(a) | was resident in the United Kingdom’. |
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| | | |
| | Schedule 44, page 569, line 38, leave out ‘is’ and insert ‘was’. |
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| | Clause 219, page 127, line 13, leave out ‘the purpose of’ and insert ‘or in |
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| | Clause 219, page 127, line 23, at end insert— |
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| | | ‘( ) | any arrangements for the exchange of tax information in relation to the |
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| | | United Kingdom and any other territory which make provision |
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| | | corresponding, or substantially similar, to that made by an agreement |
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| | | within paragraph (a) or (b).’. |
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| | Clause 219, page 127, line 30, at end insert ‘(including obligations to obtain from |
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| | specified persons details of their place of residence for tax purposes)’. |
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| | Clause 219, page 127, line 36, after ‘agreement’ insert ‘or arrangements’. |
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| | Clause 219, page 127, line 37, after ‘agreement’ insert ‘or arrangements’. |
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| | Clause 219, page 127, line 38, after ‘agreement’ insert ‘or arrangements’. |
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| | Clause 220, page 129, line 6, at end add— |
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| | | ‘(2) | The Chancellor of the Exchequer shall consider what steps Her Majesty’s |
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| | | Government could take, in co-operation with developing country governments, to |
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| | | assess how UK companies could report their use of tax use schemes that have an |
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| | | impact of developing countries, and how the UK could assist in the recovery of |
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| | | that tax. He shall report on this issue to Parliament within six months of Royal |
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| | | |
| | Clause 198, page 116, line 17, at end add— |
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| | | ‘(2) | The Chancellor of the Exchequer shall within one year of the passing of this Act |
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| | | provide a report to Parliament on the cumulative impact of the Carbon Price |
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| | | Support rates under Schedule 40 to this Act and changes to the EU Emissions |
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| | | Trading Scheme on the Government’s commitment to reducing carbon |
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| | Clause 217, page 126, line 13, at end add— |
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| | | ‘(2) | The Chancellor of the Exchequer shall consider what steps Her Majesty’s |
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| | | Government could take, working alongside developing country governments, to |
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| | | assess the impact of changes to the Controlled Foreign Company Rules in the |
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| | | Finance Act 2012 and as a result of this Part of this Act on the overall tax take of |
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| | | developing countries. He shall report on this issue to Parliament within six |
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| | | months of Royal Assent.’. |
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