House of Commons Amendments

Session 2013 - 14
Internet Publications
Other Bills before Parliament

121

House of Commons

Thursday 13 June 2013

Public Bill Committee

New Amendments handed in are marked thus

Amendments which will comply with the required notice period at their next appearance

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

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)

Note

The Amendments have been arranged in accordance with the Order of the

Committee [23 April 2013].

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.’.

David Gauke

70

Clause  107,  page  63,  line  8,  at end insert—

‘(1A)
This subsection provides for an exception to subsection (1).


Where P is an individual, C is not treated on the day in question as entitled to P’s

single-dwelling interest unless on that day C is entitled to a single-dwelling

Public Bill Committee: 13 June 2013
122

Finance Bill, continued

interest in the dwelling that is a freehold or leasehold interest with a taxable value

of more than £500,000.’.

David Gauke

71

Clause  107,  page  63,  line  36,  at end insert—

‘(6)
In the application of this section to Scotland—

(a)
the reference to a freehold interest is to the interest of the owner;

(b)
the reference to a leasehold interest is to a tenant’s right over or interest

in property subject to a lease.’.

David Gauke

72

Page  63,  line  37,  leave out Clause 108.

David Gauke

73

Clause  109,  page  64,  line  7,  leave out from ‘interest’ to ‘section’ in line 11 and

insert ‘if—

(a)
the day in question is relievable with respect to that interest by virtue of

section 150 (providers of social housing),

(b)
by virtue of section 148 (charitable companies) the ownership condition

is regarded as not met with respect to the interest on that day, or

(c)
the taxable value of the interest on that day is taken to be zero by virtue

of’.

David Gauke

74

Clause  114,  page  66,  line  33,  after ‘if’ insert ‘(a)’.

David Gauke

75

Clause  114,  page  66,  line  35,  at end insert ‘or

(b)
the ownership condition is, by virtue of section 148 (charitable

companies), regarded as not being met on that day with respect to one or

the other of those interests.’.

Public Bill Committee: 13 June 2013
123

Finance Bill, continued

David Gauke

76

Clause  114,  page  67,  leave out line 2.

David Gauke

77

Clause  115,  page  68,  line  1,  after ‘if’ insert ‘(a)’.

David Gauke

78

Clause  115,  page  68,  line  3,  at end insert ‘or

(b)
(in a case where paragraph (a) of subsection (2) applies) the ownership

condition is, by virtue of section 148 (charitable companies), regarded as

not being met on that day with respect to one or the other of the

chargeable interests mentioned in that paragraph.’.

David Gauke

79

Clause  115,  page  68,  leave out line 15.

David Gauke

80

Clause  130,  page  76,  leave out line 31.

David Gauke

81

Clause  134,  page  79,  line  32,  leave out subsection (2).

David Gauke

82

Clause  148,  page  88,  line  35,  leave out subsection (1) and insert—

‘(1)
A charitable company that is entitled to a single-dwelling interest is regarded as

not meeting the ownership condition with respect to the interest on any day on

which the interest is held by the company for qualifying charitable purposes,

other than an excluded day.’.

David Gauke

83

Clause  148,  page  89,  leave out lines 1 to 27 and insert—

‘(3)
A day is an “excluded day” if the following conditions are met—

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124

Finance Bill, continued

(a)
a person (“the donor”) has on or before that day made, or agreed to make,

a gift to the charitable company or to a charity that is connected with it,

(b)
there exist on that day arrangements under which or as a result of which

a linked individual is permitted, or is to be or may in the future be

permitted, to occupy the dwelling, and

(c)
it is reasonable to assume from either or both of—

(i)
the likely effects of the gift and the arrangements, or

(ii)
the circumstances in which the gift was made and the

circumstances in which the arrangements were entered into,


that the gift would not have been made and the arrangements would not

have been entered into independently of one another;


but see the exception in subsection (5).

(4)
In subsection (3)(b) “linked individual” means an individual who—

(a)
is the donor, or

(b)
was, when the arrangements were entered into, an associate of the donor.

(5)
A day is not an “excluded day” if the first, second or third condition is met on that

day.




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

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

Public Bill Committee: 13 June 2013
125

Finance Bill, continued

David Gauke

85

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

David Gauke

86

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

company’ and insert ‘the donor’.

David Gauke

87

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

David Gauke

88

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

David Gauke

89

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

David Gauke

90

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

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

Public Bill Committee: 13 June 2013
126

Finance Bill, continued

David Gauke

That Clause 150 be transferred to page 88 line 33.

David Gauke

95

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

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

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

David Gauke

97

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

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

and’.

David Gauke

99

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

David Gauke

100

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

and insert ‘a’.

Public Bill Committee: 13 June 2013
127

Finance Bill, continued

David Gauke

92

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

David Gauke

101

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

28(2) and 31(3)’.

David Gauke

102

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

chargeable amount’.

David Gauke

93

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.’.

David Gauke

94

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

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



© Parliamentary copyright	Revised 13 June 2013