House of Commons Public Bill Committee Proceedings

Session 2013 - 14
Internet Publications
Other Bills before Parliament

11

House of Commons

Tuesday 21 May 2013

Public Bill Committee Proceedings

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)

[Seventh and Eighth Sittings]

Nigel Mills

Negatived on division  3

Clause  17,  page  7,  line  24,  at end add—

‘(2)
The Chancellor of the Exchequer shall instruct the Office for Tax Simplification

to publish a report on the effectiveness of the provisions in Schedule 4 and other

tax rules on encouraging small businesses to expand and increase employment;

and the Chancellor shall place a copy of the report in the House of Commons

Library.’.

Clause Agreed to.

Chris Leslie

Cathy Jamieson

Catherine McKinnell

Negatived on division  55

Schedule  4,  page  162,  line  10,  at end insert—

  ‘(8A)
The Treasury shall publish an assessment of the impact that the relevant

maximum set out in subsection (5) will have on the receipt of revenues by Her

Majesty’s Revenue and Customs when compared with a relevant maximum set

at £30,000.’.

Nigel Mills

Not called  4

Schedule  4,  page  162,  line  18,  leave out ‘H’ and insert ‘I’.

Public Bill Committee Proceedings: 21 May 2013
12

Finance Bill, continued

Nigel Mills

Not called  5

Schedule  4,  page  163,  line  3,  at end insert—

‘(9A)
Condition I is that at any time withing the period of seven years ending

immediately before the basis period for the tax year, the person was convicted of

an offence relating to the evasion of tax or the fraudulent claim of one or more

benefits.’.

Nigel Mills

Not called  6

Schedule  4,  page  163,  line  15,  at end insert—

‘(1A)
For the purposes of subsection (1) an election made on or before the date of filing

of the relevant tax return for tax year shall be deemed to have been made on the

last day of the tax year to which the return relates.’.

Schedule Agreed to.

Clause 18 Agreed to.

Schedule 5 Agreed to.

Clause 19 Agreed to.

Schedule 6 Agreed to.

Clause 20 Agreed to.

Schedule 7 Agreed to.

Clauses 21 to 24 Agreed to.

Schedule 8 Agreed to.

Clause 25 Agreed to.

Schedule 9 Agreed to.

Clause 26 Agreed to.

Mr David Gauke

Agreed to  21

Schedule  10,  page  221,  line  9,  leave out paragraph 2 and insert—

‘2  (1)
Section 718 (meaning of “person abroad” etc) is amended as follows.

      (2)
For subsection (1) substitute—

“(1)
In this Chapter “person abroad” means—

(a)
a person who is resident outside the United Kingdom, or

(b)
an individual who is domiciled outside the United Kingdom.”

      (3)
Omit subsection (2)(a).’.

Public Bill Committee Proceedings: 21 May 2013
13

Finance Bill, continued

Mr David Gauke

Agreed to  22

Schedule  10,  page  224,  line  1,  leave out ‘amendment made by paragraph 2 above

has’ and insert ‘amendments made by paragraph 2 above have’.

Schedule, as amended, Agreed to.

Clause 27 Agreed to.

Schedule 11 Agreed to.

Clause 28 Agreed to.

Schedule 12 Agreed to.

[Adjourned until Tuesday 4 June at 9.10 am



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