House of Commons Amendments

Session 2013 - 14
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Other Bills before Parliament

1863

House of Commons

Notices of Amendments

given up to and including

Friday 4 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.)

Note

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

[1 April 2014].

Ed Balls

Chris Leslie

Shabana Mahmood

Cathy Jamieson

Catherine McKinnell

2

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

‘( )
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.

Notices of Amendments: 4 April 2014
1864

Finance (No. 2) Bill, continued

( )
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).

New Clauses and New Schedules relating to the subject matter of

Clause 1

Report on increasing the additional rate of income tax to 50%

Jonathan Edwards

NC4


To move the following Clause:—

‘(1)
The Chancellor of the Exchequer shall make arrangements for conducting a

review of the impact of increasing the additional rate to 50%.

(2)
The Secretary of State shall lay a copy of the report of the review mentioned in

subsection (1) before each House of Parliament within three months of the

passing of this Act.’.

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.’.

Notices of Amendments: 4 April 2014
1865

Finance (No. 2) Bill, continued

NEW CLAUSES AND NEW SCHEDULES RELATING TO TAX RELIEF IN CONNECTION WITH

THE COSTS OF CHILDCARE

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

(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

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.’.

Notices of Amendments: 4 April 2014
1866

Finance (No. 2) Bill, continued

New Clauses and New Schedules relating to The Rate of the Bank Levy

Bank bonus tax

Ed Balls

Chris Leslie

Shabana Mahmood

Cathy Jamieson

Catherine McKinnell

NC3


To move the following Clause:—

‘(1)
The Chancellor of the Exchequer shall carry out a review of: the feasibility of

incorporating a bank payroll tax within the bank levy and how the additional

revenue could be invested to help pay for the first year of a guaranteed jobs

scheme for people in long-term unemployment.

(2)
The Chancellor must within six months of the passing of this Act publish the

report of the review and lay the report before the House.’.

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.’.

Notices of Amendments: 4 April 2014
1867

Finance (No. 2) Bill, continued

New Clauses and New Schedules relating to Air Passenger Duty

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

(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—



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