|
| |
| | |
| | |
| |
| | |
| | |
| | |
| | (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)
|
|
| | [Fifth and Sixth Sittings]
|
|
| | | |
| | |
| | |
| | |
| | |
| | | |
| | Clause 7, page 3, line 8, at end add— |
|
| | | ‘(3) | The Treasury shall review, within six months of Royal Assent, the impact that |
|
| | | changing the allowance under section 51A of CAA 2001 from £100,000 to |
|
| | | £25,000 and back to £250,000 1 has had on small and medium-sized enterprises |
|
| | | and business confidence, and a place a copy of this review in the Library of the |
|
| | | |
| | | |
| | | |
| | |
| | |
| | | |
| | Clause 8, page 4, line 1, at end add— |
|
| | | ‘(7) | The Chancellor of the Exchequer shall bring forward in time for the 2014 Budget |
|
| | | proposals in relation to exempting competitors in major sporting events, |
|
| | | including the criteria for determining whether a sporting event meets the |
|
| | | requirements for exempting competitors.’. |
|
| | | |
|
| |
| | |
| | |
| |
| | | Clauses 9 and 10 Agreed to. |
|
| | |
| | |
| | |
| | |
| | |
| | | |
| | Clause 11, page 6, line 16, at end add— |
|
| | | ‘(3) | The Chancellor of the Exchequer shall within 12 months of the passing of this |
|
| | | Act, provide a report to Parliament on the impact of these provisions including |
|
| | | |
| | | (a) | death-in-service schemes; |
|
| | | (b) | other death benefits; |
|
| | | (c) | non-working spouses without independent pensions provisions.’. |
|
| | | |
| | | Clauses 12 to 14 Agreed to. |
|
| | |
| | |
| | | |
| | Schedule 2, page 151, line 16, leave out sub-paragraph (3) and insert— |
|
| | | ‘(3) | In sub-paragraph (4)(b) for “provision for forfeiture” substitute “restriction”.’. |
|
| | |
| | | |
| | Schedule 2, page 155, line 28, leave out sub-paragraphs (2) and (3) and insert— |
|
| | | ‘(2) | In sub-paragraph (1) for the first “all” substitute “some or all of the”. |
|
| | | (3) | After sub-paragraph (1) insert— |
|
| | | “(1A) | The company’s direction must set out— |
|
| | | (a) | the amount of the cash dividends to be applied as |
|
| | | mentioned in sub-paragraph (1), or |
|
| | | (b) | how that amount is to be determined.” |
|
| | | (4) | In sub-paragraph (4) after “may” insert “modify or”.’. |
|
| | |
| | | |
| | Schedule 2, page 156, line 5, leave out sub-paragraph (2) and insert— |
|
| | | ‘(2) | Sub-paragraph (3) applies to a direction requiring the reinvestment of cash |
|
| | | dividends which is given before that day. |
|
| | | (3) | For the purposes of paragraph 62(1A) of Schedule 2 to ITEPA 2003 the |
|
| | | direction is to be treated as requiring the reinvestment of all the cash dividends, |
|
| | | subject to any modification of the direction which is made on or after that day |
|
| | | under paragraph 62(4) of that Schedule.’. |
|
| | | Schedule, as amended, Agreed to. |
|
