Session 2013 - 14
Internet Publications
Other Bills before Parliament
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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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| [Seventh and Eighth Sittings]
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| Clause 17, page 7, line 24, at end add— |
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| | ‘(2) | The Chancellor of the Exchequer shall instruct the Office for Tax Simplification |
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| | to publish a report on the effectiveness of the provisions in Schedule 4 and other |
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| | tax rules on encouraging small businesses to expand and increase employment; |
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| | and the Chancellor shall place a copy of the report in the House of Commons |
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| Schedule 4, page 162, line 10, at end insert— |
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| | ‘(8A) | The Treasury shall publish an assessment of the impact that the relevant |
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| | maximum set out in subsection (5) will have on the receipt of revenues by Her |
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| | Majesty’s Revenue and Customs when compared with a relevant maximum set |
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| Schedule 4, page 162, line 18, leave out ‘H’ and insert ‘I’. |
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| Schedule 4, page 163, line 3, at end insert— |
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| | ‘(9A) | Condition I is that at any time withing the period of seven years ending |
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| | immediately before the basis period for the tax year, the person was convicted of |
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| | an offence relating to the evasion of tax or the fraudulent claim of one or more |
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| Schedule 4, page 163, line 15, at end insert— |
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| | ‘(1A) | For the purposes of subsection (1) an election made on or before the date of filing |
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| | of the relevant tax return for tax year shall be deemed to have been made on the |
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| | last day of the tax year to which the return relates.’. |
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| | Clauses 21 to 24 Agreed to. |
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| Schedule 10, page 221, line 9, leave out paragraph 2 and insert— |
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| | ‘2 (1) | Section 718 (meaning of “person abroad” etc) is amended as follows. |
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| | (2) | For subsection (1) substitute— |
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| | “(1) | In this Chapter “person abroad” means— |
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| | (a) | a person who is resident outside the United Kingdom, or |
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| | (b) | an individual who is domiciled outside the United Kingdom.” |
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| | (3) | Omit subsection (2)(a).’. |
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| Schedule 10, page 224, line 1, leave out ‘amendment made by paragraph 2 above |
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| has’ and insert ‘amendments made by paragraph 2 above have’. |
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| | Schedule, as amended, Agreed to. |
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| [Adjourned until Tuesday 4 June at 9.10 am |
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