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| (Except Clauses 1, 3, 16, 183, 184 and 200 to 212; Schedules 3 and 41; any new Clauses, and
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| any new Schedules, first appearing on the Order Paper not later than Tuesday 16 April 2013
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| and relating to tax measures concerning housing; and any new Clauses, and any new
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| Schedules, relating to value added tax or the bank levy or air passenger duty or the
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| subject matter of Clauses 1 and 16 and Schedule 3 or the subject matter of Clause 3
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| or the subject matter of Clauses 203 to 212 and Schedule 41)
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| [Fifth and Sixth Sittings]
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| Clause 7, page 3, line 8, at end add— |
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| | ‘(3) | The Treasury shall review, within six months of Royal Assent, the impact that |
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| | changing the allowance under section 51A of CAA 2001 from £100,000 to |
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| | £25,000 and back to £250,000 1 has had on small and medium-sized enterprises |
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| | and business confidence, and a place a copy of this review in the Library of the |
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| Clause 8, page 4, line 1, at end add— |
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| | ‘(7) | The Chancellor of the Exchequer shall bring forward in time for the 2014 Budget |
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| | proposals in relation to exempting competitors in major sporting events, |
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| | including the criteria for determining whether a sporting event meets the |
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| | requirements for exempting competitors.’. |
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| | Clauses 9 and 10 Agreed to. |
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| Clause 11, page 6, line 16, at end add— |
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| | ‘(3) | The Chancellor of the Exchequer shall within 12 months of the passing of this |
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| | Act, provide a report to Parliament on the impact of these provisions including |
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| | (a) | death-in-service schemes; |
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| | (b) | other death benefits; |
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| | (c) | non-working spouses without independent pensions provisions.’. |
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| | Clauses 12 to 14 Agreed to. |
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| Schedule 2, page 151, line 16, leave out sub-paragraph (3) and insert— |
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| | ‘(3) | In sub-paragraph (4)(b) for “provision for forfeiture” substitute “restriction”.’. |
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| Schedule 2, page 155, line 28, leave out sub-paragraphs (2) and (3) and insert— |
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| | ‘(2) | In sub-paragraph (1) for the first “all” substitute “some or all of the”. |
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| | (3) | After sub-paragraph (1) insert— |
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| | “(1A) | The company’s direction must set out— |
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| | (a) | the amount of the cash dividends to be applied as |
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| | mentioned in sub-paragraph (1), or |
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| | (b) | how that amount is to be determined.” |
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| | (4) | In sub-paragraph (4) after “may” insert “modify or”.’. |
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| Schedule 2, page 156, line 5, leave out sub-paragraph (2) and insert— |
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| | ‘(2) | Sub-paragraph (3) applies to a direction requiring the reinvestment of cash |
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| | dividends which is given before that day. |
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| | (3) | For the purposes of paragraph 62(1A) of Schedule 2 to ITEPA 2003 the |
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| | direction is to be treated as requiring the reinvestment of all the cash dividends, |
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| | subject to any modification of the direction which is made on or after that day |
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| | under paragraph 62(4) of that Schedule.’. |
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| | Schedule, as amended, Agreed to. |
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