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| For other Amendment(s) see the following page(s) of Supplement to Votes:
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| (Except Clauses 1, 5 to 7, 11, 72 to 74 and 112; Schedule 1; and certain new Clauses and new
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| Clause 30, page 30, line 8, at end insert— |
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| | ‘(3) | The Chancellor of the Exchequer shall, within six months of the passing of this |
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| | Act, publish and lay before the House a report setting out the impact, over the next |
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| | three years, of the changes made to the Corporation Tax Act 2009 by this section. |
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| | (4) | The report must in particular set out— |
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| | (a) | how much additional tax revenue the measures introduced by this section |
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| | are expected to generate to the UK Exchequer, for each year in which |
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| | they are in operation; and |
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| | (b) | the impact of those measures on revenues lost to the Exchequer as a |
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| | consequence of tax avoidance schemes, for each year in which they are |
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| Clause 35, page 36, line 18, at end insert— |
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| | ‘(16) | The Chancellor of the Exchequer shall, within three months of Royal Assent, |
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| | undertake a review into the impact of the changes made by this section to the |
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| | number of community amateur sports clubs in the UK. |
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| | (17) | The report referred to in subsection (1) above must in particular examine— |
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| | (a) | the value of company profit donations to community amateur sports |
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| | clubs over the last four years; |
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| | (b) | the amount of Class 1 national insurance contributions paid by |
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| | community amateur sports clubs, and |
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| | (c) | the average cost to community amateur sports clubs in order to retain |
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| | (18) | The Chancellor of the Exchequer must publish the report of the review and lay |
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| | the report before the House.’. |
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| | Pension flexibility: Treasury analysis |
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| To move the following Clause:— |
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| | ‘(1) | The Chancellor of the Exchequer shall, within six months of this Act receiving |
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| | Royal Assent, publish and lay before the House of Commons any analysis |
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| | prepared by the Treasury prior to the publication of Budget 2014 relating to the |
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| | impact of changes made by sections 39 to 43 of this Act to Schedules 28 and 29 |
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| | (2) | The information published under subsection (1) must include— |
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| | (a) | any assessment made of the impact of the provision for independent face |
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| | to face guidance on the 2004 Act; |
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| | (b) | the distributional impact, by income decile of the population, of changes |
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| | made by sections 39 to 43 of this Act; |
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| | (c) | a behavioural analysis; and |
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| | (d) | the financial risk assessment.’. |
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| Clause 45, page 43, line 6, at end insert— |
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| | ‘( ) | The Chancellor of the Exchequer shall carry out reviews of the effects of the |
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| | operation of the provision made by or under this Clause. |
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| | ( ) | The first review must be completed before the end of the period of five years |
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| | beginning with the date on which section 45 of this Act, so far as it inserts this |
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| | section, comes into force. |
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| | ( ) | Subsequent reviews must be completed before the end of the period of five years |
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| | beginning with the date on which the previous review was completed. |
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| | ( ) | A report of each review must be laid before both Houses of Parliament. |
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| | ( ) | A report of each review must be made available to the Treasury Select |
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| Clause 47, page 43, line 35, at end insert— |
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| | (a) | The Chancellor of the Exchequer shall, within six months of this Act |
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| | receiving Royal Assent, undertake a review of the impact of changes |
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| | made by this section to the Income Tax (Earning and Pensions) Act 2003 |
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| | (share incentive plans) on— |
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| | (i) | the uptake of Share Incentive Plans; |
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| | (ii) | changes made to the maximum value of Share Incentive Plans |
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| | that can be awarded to an employee; |
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| | (iii) | changes made to the maximum amount of an employee’s salary |
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| | that can be used to purchase Share Incentive Plans; |
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| | (iv) | the types of business using Share Incentive Plans.’. |
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| Clause 68, page 61, line 39, at end insert— |
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| | ‘( ) | The Chancellor of the Exchequer shall, within six months of the passing of this |
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| | Act, publish and lay before the House of Commons a report setting out the |
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| | impact, over the next three years, of the changes made to the Corporation Tax Act |
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| | 2009 and the Income Tax (Trading and Other Income) Act 2005 by Schedule 13. |
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| | ( ) | The report must in particular set out— |
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| | (a) | how much additional tax revenue the measures introduced by this section |
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| | are expected to generate to the UK Exchequer, for each year in which |
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| | they are in operation; and |
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| | (b) | the impact of those measures on revenues lost to the Exchequer as a |
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| | consequence of tax avoidance schemes for each year in which they are in |
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