House of Commons Amendments

Session 2013 - 14
Internet Publications
Other Bills before Parliament

27

House of Commons

Thursday 1 May 2014

Public Bill Committee

New Amendments handed in are marked thus

Amendments which will comply with the required notice period at their next appearance

Finance (No. 2) Bill

(Except Clauses 1, 5 to 7, 11, 72 to 74 and 112; Schedule 1; and certain new Clauses and new

Schedules.)

Note

The Amendments have been arranged in accordance with the Order of the

Committee [29 April 2014].

Cathy Jamieson

Catherine McKinnell

Shabana Mahmood

4

Clause  12,  page  11,  line  2,  at end insert—

‘(6)
The Chancellor of the Exchequer shall, within six months of Royal Assent,

publish and lay before the House of Commons a report setting out the impact of

changes made to the Income Tax (Earnings and Pensions) Act 2003 by this

section. The report must in particular set out—

(a)
the expected beneficiaries; and

(b)
a distributional analysis of the beneficiaries.’.

Cathy Jamieson

Catherine McKinnell

Shabana Mahmood

5

Clause  24,  page  25,  line  9,  at end insert—

‘(18)

(a)
the Chancellor of the Exchequer shall, within three months of Royal

Assent , undertake a review of the impact of changes made by this section

to the Income Tax (Earnings and Pensions) Act 2003 on—

Public Bill Committee: 1 May 2014
28

Finance (No.2) Bill, continued

(i)
tax revenues; and

(ii)
the electric car market manufacturing industry in the UK.’.

Mr David Gauke

1

Clause  34,  page  32,  line  13,  at end insert—

‘( )
section 1217CG(1)(a) and (2)(a);’.

Mr David Gauke

6


Schedule  5,  page  232,  line  31,  leave out ‘the relevant day’ and insert ‘—

(i)
the day on which the trustee’s appointment as

mentioned in paragraph (a) takes effect, or

(ii)
if the trustee is appointed as mentioned in paragraph

(a) on more than one occasion, the day on which the

first appointment takes effect’.

Mr David Gauke

7


Schedule  5,  page  234,  line  41,  leave out ‘the liability of’ and insert ‘retained or

assumed by’.

Mr David Gauke

8


Schedule  5,  page  234,  line  45,  leave out from ‘be’ to end of line 46 and insert

‘retained or assumed by the person who was, or the persons who were, the scheme

administrator when there last was a scheme administrator before the relevant day (unless

dead or having ceased to exist).’.

Mr David Gauke

9


Schedule  5,  page  235,  line  17,  leave out ‘section).”’ and insert ‘section), and in

particular the liability continues to be a liability of the scheme administrator for the

purposes of section 271(2).

(10)
If a person assumes the liability under section 271(2) at a time after P

or Q’s appointment as, or as one of the persons who are, the scheme

administrator has ceased, the person who has, or the persons who

have, the liability by reason of subsection (3) or (4) is, or are, released

from the liability.

(11)
A person who has, or persons who have, the liability by reason of

subsection (3) or (4) may apply to an officer of Revenue and Customs

to be released from the liability.

(12)
Section 271(6) to (13) applies in relation to an application under

subsection (11) as it applies in relation to an application under section

271(5).”’.

Public Bill Committee: 1 May 2014
29

Finance (No.2) Bill, continued

Mr David Gauke

10


Schedule  5,  page  235,  line  39,  leave out sub-paragraph (3).

NEW CLAUSES

Lower rate of tax

Ed Balls

Chris Leslie

Cathy Jamieson

Catherine McKinnell

Shabana Mahmood

NC1

To move the following Clause:—

‘(1)
The Chancellor of the Exchequer shall, within six months of Royal Assent, lay

before Parliament a report containing proposals for an income tax rate of 10 per

cent on a band of income above the personal allowance.

(2)
The report mentioned in subsection (1) above shall provide for the full benefit of

the 10 per cent. rate not being available to taxpayers paying the higher or

additional rates of tax.’.

Higher rate of tax

Ed Balls

Chris Leslie

Cathy Jamieson

Catherine McKinnell

Shabana Mahmood

NC2

To move the following Clause:—

‘(1)
The Chancellor of the Exchequer shall, within three months of the passing of this

Act, undertake a review of the number of people paying the 40 per cent rate of

income tax in the years—

(a)
2010-2011;

(b)
2011-2012;

(c)
2012-2013; and

(d)
2013-2014.

(2)
The Chancellor of the Exchequer must publish the report of the review and lay

the report before the House.’.

Public Bill Committee: 1 May 2014
30

Finance (No.2) Bill, continued

Personal allowance for those born after 5 April 1948

Ed Balls

Chris Leslie

Cathy Jamieson

Catherine McKinnell

Shabana Mahmood

NC3

To move the following Clause:—

‘The Chancellor of the Exchequer shall, within three months of the passing of this

Act, undertake a review of the impact of the removal of the age-related personal

allowance on anyone who reached the age of 65 on or after April 2013 and place

a copy in the Library.’.

Capital gains tax and employee shareholders

Ed Balls

Chris Leslie

Cathy Jamieson

Catherine McKinnell

Shabana Mahmood

NC4

To move the following Clause:—

‘(1)
The Chancellor of the Exchequer shall, within three months of the passing of this

Act, undertake a review of the impact on tax revenues of employee shareholder

status as defined by section 205A of the Employment Rights Act 1996, and set

out the conclusion of the review in a report.

(2)
The report referred to in subsection (1) above must in particular set out—

(a)
the impact on total capital gains tax receipts paid to the Exchequer arising

from the capital gains exemptions under section 236B of the Taxation of

Chargeable Gains Act 1992;

(b)
the estimated value of shares owned by employees working in employee

shareholder jobs and the number of such employees.

(3)
The Chancellor of the Exchequer must publish the report of the review and lay

the report before the House.

(4)
Subsequent reviews must be completed before the end of each period of 12

months beginning with the date on which the previous review was completed.’.

Public Bill Committee: 1 May 2014
31

Finance (No.2) Bill, continued

Review of reform to the annual investment allowance

Ed Balls

Chris Leslie

Cathy Jamieson

Catherine McKinnell

Shabana Mahmood

NC5

To move the following Clause:—

‘(1)
The Chancellor of the Exchequer shall, within three months of the passing of this

Act, undertake a review of the impact on business investment of changes to

section 51A of the Capital Allowance Act 2001 made by the Finance Act 2011.

(2)
The Chancellor of the Exchequer must publish the report of the review and lay

the report before the House.’.

Report on the additional rate of income tax

Ed Balls

Chris Leslie

Cathy Jamieson

Catherine McKinnell

Shabana Mahmood

NC6

To move the following Clause:—

‘(1)
The Chancellor of the Exchequer shall, within three months of the passing of this

Act, publish a report on the additional rate of income tax.

(2)
This report shall review the impact upon Exchequer receipts of setting the

additional rate to 50 per cent in the tax year 2014-15.

(3)
The report shall review what impact reducing the additional rate for 2013-14 had

on the amount of income tax currently paid by those with taxable incomes of—

(a)
over £150,000 per year; and

(b)
over £1,000,000 per year.

(4)
The report shall review what impact the reduction in the additional rate for 2013-

14 had on the level of bonuses awarded in the financial sector in April 2013.’.

False self-employment in the construction sector

Cathy Jamieson

Catherine McKinnell

Shabana Mahmood

NC 7

To move the following Clause:—

‘(1)
The Chancellor of the Exchequer shall, within three months of Royal Assent,

undertake a review of disguised self-employment in the construction sector.

Public Bill Committee: 1 May 2014
32

Finance (No.2) Bill, continued

(2)
The report referred to in subsection (1) above must in particular examine the

setting of criteria for automatically deeming people to be employed for tax

purposes if they meet those critieria.

(3)
The Chancellor of the Exchequer must publish the report of the review and lay

the report before the House.’.

Order of the House [1 April 2014]

That the following provisions shall apply to the Finance (No. 2) Bill—

Committal

1.
The following shall be committed to a Committee of the whole House—

(a)
Clauses 1, 5 to 7, 11, 72 to 74 and 112;

(b)
Schedule 1;

(c)
any new Clauses, and any new Schedules, relating to—


          (i) tax relief in connection with the costs of childcare, or


            (ii) income tax allowances for parties to a marriage or civil

              partnership, or


         (iii) air passenger duty, or


          (iv) the rate of the bank levy, or


             (v) the subject matter of Clause 1, or


          (vi) the subject matter of Clauses 5 to 7 and Schedule 1.

2.
The remainder of the Bill shall be committed to a Public Bill Committee.

Proceedings in Committee

3.
(1) Proceedings in Committee of the whole House shall be completed in two

     days.

(2) Those proceedings shall be taken on each of those days as shown in the

    first column of the following table and in the order so shown.

(3) Each part of the proceedings shall (so far as not previously concluded) be

     brought to a conclusion at the time specified in relation to it in the second

    column of the Table.

(4) Standing Order No. 83B (programming committees) shall not apply to

     proceedings in Committee of the whole House.

          TABLE

Proceedings
Time for conclusion of

proceedings

First Day

New Clauses and new Schedules relating
3.30pm on the first day

to the subject matter of Clauses 5 to 7 and

Schedule 1; Clauses 5 to 7; Schedule 1

New Clauses and new Schedules relating
5.30pm on the first day

New Clauses and new Schedules relating
7.30pm on the first day

to tax relief in connection with the costs of

Second Day

New Clauses and new Schedules relating
4.00pm on the second day

to income tax allowances for parties to a

marriage or civil partnership; Clause 11

New Clauses and new Schedules relating
6.00pm on the second day

New Clauses and new Schedules relating
8.00pm on the second day

Public Bill Committee: 1 May 2014
33

Finance (No.2) Bill, continued

4.
Proceedings in the Public Bill Committee shall (so far as not previously

concluded) be brought to a conclusion on Tuesday 17 June 2014.

5.
The Public Bill Committee shall have leave to sit twice on the first day on

which it meets.

6.
When the provisions of the Bill considered respectively by the Committee of

the whole House and by the Public Bill Committee have been reported to the

House, the Bill shall be proceeded with as if it had been reported as a whole

to the House from the Public Bill Committee.

Consideration and Third Reading

7.
Proceedings on consideration and on Third Reading shall be completed in

two days.

8.
Standing Order No. 83B (programming committees) shall not apply to

proceedings on Consideration and Third Reading.

Order of the Committee [29 April 2014]

That—

(1)
The Committee shall (in addition to its first meeting at 9.10 am on Tuesday

29 April) meet—

(a)
at 2.00 pm on Tuesday 29 April;

(b)
at 11.30 am and 2.00 pm on Thursday 1 May;

(c)
at 3.30 pm on Tuesday 6 May;

(d)
at 11.30 am and 2.00 pm on Thursday 8 May;

(e)
at 9.10 am and 2.00 pm on Tuesday 13 May;

(f)
at 9.10 am and 2.00 pm on Tuesday 10 June;

(g)
at 11.30 am and 2.00 pm on Thursday 12 June;

(h)
at 9.10 am and 2.00 pm on Tuesday 17 June.

(2)
Proceedings on consideration of the Bill in Committee shall be taken in the

following order: Clauses 2 to 4; Clauses 8 to 10; Schedule 2; Clauses 12 to

15; Schedule 3; Clauses 16 to 18; Clauses 20 and 21; Clause 19; Clauses 22

to 41; Schedule 4; Clauses 42 and 43; Schedule 5; Clauses 44 to 48; Schedule

6; Clause 49; Schedule 7; Clause 50; Schedule 8; Clauses 51 to 53; Schedules

9 and 10; Clauses 54 to 56; Clause 284; Clauses 57 to 64; Schedule 11; Clause



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