House of Commons Amendments

Session 2013 - 14
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Other Bills before Parliament

1853

House of Commons

Notices of Amendments

given on

Thursday 3 April 2014

Committee of the whole House

Finance (No. 2) Bill

(Clauses 1, 5 to 7, 11, 72 to 74 and 112; Schedule 1; any new Clauses, and any new Schedules,

relating to tax relief in connection with the costs of childcare, or income tax allowances for

parties to a marriage or civil partnership, or air passenger duty, or the rate of the bank levy,

or the subject matter of Clause 1, or the subject matter of Clauses 5 to 7 and Schedule 1.)

Ed Balls

Chris Leslie

Shabana Mahmood

Cathy Jamieson

Catherine McKinnell

1

Clause  112,  page  94,  line  1,  at beginning insert—

‘(1)
Before bringing forward any further reform of the bank levy rates system, the

Chancellor shall lay before Parliament a report considering the impact on the total

receipts paid to the Exchequer since 2010 by—

(a)
UK banking groups;

(b)
building society groups;

(c)
foreign banking groups; and

(d)
relevant non-banking groups.

(2)
The report will pay particular attention to receipts from—

(a)
corporation tax;

(b)
the bank levy; and

(c)
bank payroll tax.

(3)
A copy of the report in subsections (1) and (2) shall be laid before Parliament.’.

Ed Balls

Chris Leslie

Shabana Mahmood

Cathy Jamieson

Catherine McKinnell

2

Clause  5,  page  3,  line  28,  at end insert—

Notices of Amendments: 3 April 2014
1854

Finance (No. 2) Bill, continued

‘( )
The Chancellor of the Exchequer shall undertake a review, within six months of

the passing of this Act, on the impact of an additional cut of one per cent to the

main rate of Corporation Tax for financial year 2015-16, with particular reference

to—

(a)
the impact on businesses with fewer than 50 employees;

(b)
the impact on investment by businesses with fewer than 50 employees;

and

(c)
alternative tax measures, including non-domestic rates, which would

have a greater benefit for businesses with fewer than 50 employees.

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

the report before the House.’.

Member’s explanatory statement

This amendment would require the Chancellor of the Exchequer to publish a report on the impact

of a cut of one per cent to main rate Corporation Tax on businesses, including small and medium

sized enterprises (SMEs).

Ed Balls

Chris Leslie

Shabana Mahmood

Cathy Jamieson

Catherine McKinnell

3

Clause  11,  page  8,  line  25,  at end insert—

‘55F
Review

(1)
Within six months of the passing of the Finance Act 2014, the Chancellor of the

Exchequer must undertake a review of the impact of the tax relief for married

couples and civil partners introduced under this Chapter.

(2)
The review must in particular include—

(a)
a calculation of the proportion of married couples and civil partners who

are eligible for the tax relief in the financial year 2015-16;

(b)
an assessment of the impact of this tax relief on those who are neither

married nor in civil partnerships;

(c)
the cost to the Exchequer of this tax relief; and

(d)
an assessment of alternative tax reliefs that would benefit a greater

number of families.

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

the report before the House.’.

Childcare provision

Ed Balls

Chris Leslie

Shabana Mahmood

Cathy Jamieson

Catherine McKinnell

NC1

To move the following Clause:—

‘(1)
The Chancellor of the Exchequer must undertake a review of ways in which

changes to the tax and childcare systems could be used to increase the

affordability of childcare before April 2015, with particular reference to—

(a)
the cost of childcare for parents in work; and

Notices of Amendments: 3 April 2014
1855

Finance (No. 2) Bill, continued

(b)
the cost of childcare, including the impact of changes in the tax and

benefits system during this Parliament.


The Chancellor must publish the report of the review within six months of the

passing of this Act and lay the report before the House.’.

Ed Balls

Chris Leslie

Shabana Mahmood

Cathy Jamieson

Catherine McKinnell

4

Clause  1,  page  2,  line  11,  at end insert—

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

Act, publish a report on the impact of setting the additional rate of income tax at

50 per cent.

( )
The report must estimate the impact of setting the additional rate for 2014-15 at

45 per cent and at 50 per cent on the amount of income tax currently paid by

someone with a taxable income of—

(a)
£150,000 per year; and

(b)
£1,000,000 per year.’.

Air passenger duty: Wales

Jonathan Edwards

NC2

To move the following Clause:—

‘(1)
Schedule (Air Passenger Duty: Wales) has effect.’.

Jonathan Edwards

NS1

To move the following Schedule:—

‘Air Passenger duty: Wales

PART 1

Rates of Duty from 1 April 2014

1
Section 30 of FA 1994 (air passenger duty: rates of duty) is amended as

follows.


After subsection (4D) insert—

“(4DA)
Subsection (4D) applies if—

(a)
the passenger’s journey is a relevant Wales journey; and

(b)
apart from subsection (4C), subsection (2) would not apply

to the journey.

  (4DB)
The applicable rate in subsection (2) applies to the journey instead

of the applicable rate in subsection (3), (4) or (4A) (as the case may

be).

  (4DC)
A passenger’s journey is a “relevant Wales journey”—

(a)
in the case of a journey which has only one flight, if the

flight begins in Wales; and

Notices of Amendments: 3 April 2014
1856

Finance (No. 2) Bill, continued

(b)
in any other case, if the first flight of the journey—

(i)
begins in Wales; and

(ii)
is not followed by a connected flight beginning at

a place in the United Kingdom or a territory

specified in Part 1 of Schedule 5A.”.


The amendments made by this Part of this Schedule have effect in relation to

the carriage of passengers beginning on or after 1 April 2014.

PART 2

Devolution of Wales long haul rates of duty

2
Chapter 4 of Part 1 of FA 1994 (air passenger duty) is amended as follows.

3    (1)
Section 30 (rates of duty) is amended as follows.

      (2)
After subsection (1) insert—

“(1B)
Subsection (1) does not apply to the carriage of a chargeable

passenger to which section 30B below (Wales long haul rates of

duty) applies.”.

      (3)
Omit subsections (4DA) to (4DC) (as inserted by paragraph 1 above).

      (4)
The amendments made by this paragraph have effect in relation to the carriage

of passengers beginning on or after the relevant day as defined in section 30B

of FA 1994 (as inserted by paragraph 4 below).

4
After section 30A insert—

“30B
Wales long haul rates of duty

      (1)
This section applies to the carriage of a chargeable passenger if—

(a)
the carriage begins on or after the relevant day;

(b)
the only flight, or the first flight, of the passenger’s journey

begins at a place in Wales;

(c)
the passenger’s journey does not end at a place in the

United Kingdom or a territory specified in Part 1 of

Schedule 5A; and

(d)
if the passenger’s journey has more than one flight, the first

flight is not followed by a connected flight beginning at a

place in the United Kingdom or a territory specified in Part

1 of Schedule 5A.

      (2)
Air passenger duty is chargeable on the carriage of the chargeable

passenger at the rate determined as follows.

      (3)
If the passenger’s journey ends at a place in a territory specified in

Part 2 of Schedule 5A—

(a)
if the passenger’s agreement for carriage provides for

standard class travel in relation to every flight on the

passenger’s journey, the rate is the rate set by an Act of the

National Assembly for Wales for the purposes of this

paragraph; and

(b)
in any other case, the rate is the rate set by an Act of the

National Assembly for Wales for the purposes of this

paragraph.

Notices of Amendments: 3 April 2014
1857

Finance (No. 2) Bill, continued

      (4)
If the passenger’s journey ends at a place in a territory specified in

Part 3 of Schedule 5A—

(a)
if the passenger’s agreement for carriage provides for

standard class travel in relation to every flight on the

passenger’s journey, the rate is the rate set by an Act of the

National Assembly for Wales for the purposes of this

paragraph; and

(b)
in any other case, the rate is the rate set by an Act of the

National Assembly for Wales for the purposes of this

paragraph.

      (5)
If the passenger’s journey ends at any other place—

(a)
if the passenger’s agreement for carriage provides for

standard class travel in relation to every flight on the

passenger’s journey, the rate is the rate set by an Act of the

National Assembly for Wales for the purposes of this

paragraph; and

(b)
in any other case, the rate is the rate set by an Act of the

National Assembly for Wales for the purposes of this

paragraph.

      (6)
The rate of £0 may be set for the purposes of any paragraph.

      (7)
The same rate may be set for the purposes of two or more

paragraphs.

      (8)
Subsections (5) to (7) and (10) to (12) of section 30 apply for the

purposes of this section as they apply for the purposes of that

section.

      (9)
“The relevant day” means the day appointed as such by an order.

    (10)
Section 42(4) and (5) do not apply to an order under subsection (9).

    (11)
A Bill containing provision authorised by this section may not be

passed by the National Assembly for Wales except in pursuance of

a recommendation which—

(a)
is made by the Minister of Finance; and

(b)
is signified to the Assembly by the Minister or on the

Minister’s behalf.

    (12)
“Passed”, in relation to a Bill, means passed at the final stage (at

which the Bill can be passed or rejected but not amended).

    (13)
Duty paid to the Commissioners in respect of the carriage of

chargeable passengers to which this section applies must be paid by

the Commissioners into the Consolidated Fund of Wales.”.

5    (1)
Section 33 (registration of aircraft operators) is amended as follows.

      (2)
After subsection (2A) insert—

“(2B)
If the Commissioners decide to keep a register under section 33B

below, an operator of a chargeable aircraft does not become liable

to be registered under this section just because the aircraft is used

for the carriage of chargeable passengers to which section 30B

above applies.”.

      (3)
In subsection (3)(b) after “applies”, insert “or, if the Commissioners have

decided to keep a register under section 33B below, that no chargeable aircraft

which he operates will be used for the carriage of chargeable passengers apart

Notices of Amendments: 3 April 2014
1858

Finance (No. 2) Bill, continued

from the carriage of chargeable passengers to which section 30B above

applies.

      (4)
In subsection (7) after “section 33A”, insert “or section 33B below”.

6
After section 33A insert—

“33B
Registration of Wales long haul aircraft operators

      (1)
The Commissioners may under this section keep a register of

aircraft operators.

      (2)
If the Commissioners decided to keep a register under this section,

the operator of a chargeable aircraft becomes liable to be registered

under this section if the aircraft is used for the carriage of

chargeable passengers to which section 30B above applies.

      (3)
A person who has become liable to be registered under this section

ceases to be so liable if the Commissioners are satisfied at any

time—

(a)
that he no longer operates any chargeable aircraft; or

(b)
that no chargeable aircraft which he operates will be used

for the carriage of chargeable passengers to which section

30B above applies.

      (4)
A person who is not registered under this section and has not given

notice under this subsection shall, if he becomes liable to be

registered under this section at any time, give written notice of that

fact to the Commissioners not later than the end of the prescribed

period beginning with that time.

      (5)
Notice under subsection (4) above shall be in such form, be given

in such manner and contain such information as the Commissioners

may direct.”.

7
In section 34 (fiscal representatives) in subsection (5)—

(a)
in paragraph (a) after “33A”, insert “or 33B”.

8
After section 41B insert—

“41C
Wales long haul rates of duty: disclosure of information

      (1)
An officer of Revenue and Customs may disclose to the Secretary

of State, the Treasury or the Department of Finance in Wales any

information for purposes connected with the setting of rates under

section 30B above, including (in particular) to enable the setting of

rates under that section to be taken into account (payments by

Secretary of State into Consolidated Fund of Wales).

      (2)
Information disclosed under subsection (1) above may not be

further disclosed without the consent of the Commissioners (which

may be general or specific).

      (3)
In section 19 of the Commissioners for Revenue and Customs Act

2005 (wrongful disclosure) references to section 18(1) of that Act

are to be read as including a reference to subsection (2) above.”.

9
In section 44 of CRCA 2005 (payment into Consolidated Fund) after

subsection (2)(cb) insert—

“(cc)
sums required by section 30A(15) of the Finance Act 1994

(air passenger duty: Wales long haul rates of duty) to be

paid into the Consolidated Fund of Wales,”.

Notices of Amendments: 3 April 2014
1859

Finance (No. 2) Bill, continued

10
In column 2 of the Table in paragraph 1 of Schedule 41 to FA 2008 (penalties

for failure to notify), in the entry relating to air passenger duty, after “33A(4)”,

insert “or 33B(4)”.

11
The amendments made by this Part of this Schedule have effect in relation to

the carriage of passengers beginning on or after 1 April 2014.

12
The rate of duty in force under this section (30B) shall not be greater than the

rate which would be in force if the section had not been enacted.’.



© Parliamentary copyright	Revised 4 April 2014