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Notices of Amendments: 4 April 2014                     

1868

 

Finance (No. 2) Bill, continued

 
 

“(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.

 

      (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


 
 

Notices of Amendments: 4 April 2014                     

1869

 

Finance (No. 2) Bill, continued

 
 

(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

 

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—


 
 

Notices of Amendments: 4 April 2014                     

1870

 

Finance (No. 2) Bill, continued

 
 

(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,”.

 

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.’.

 

 

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;


 
 

Notices of Amendments: 4 April 2014                     

1871

 

Finance (No. 2) Bill, continued

 
 

(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

3.30pm on the first day

 
 

relating to the subject matter of

  
 

Clauses 5 to 7 and Schedule 1;

  
 

Clauses 5 to 7; Schedule 1

  
 

New Clauses and new Schedules

5.30pm on the first day

 
 

relating to the subject matter of

  
 

  
 

New Clauses and new Schedules

7.30pm on the first day

 
 

relating to tax relief in

  
 

connection with the costs of

  
 

  
 

Second Day

 
 

New Clauses and new Schedules

4.00pm on the second day

 
 

relating to income tax allowances

  
 

for parties to a marriage or civil

  
 

partnership; Clause 11

  
 

New Clauses and new Schedules

6.00pm on the second day

 
 

relating to the rate of the bank

  
 

  
 

New Clauses and new Schedules

8.00pm on the second day

 
 

relating to air passenger duty;

  
 

  

 
 

Notices of Amendments: 4 April 2014                     

1872

 

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.

 


 
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Revised 4 April 2014