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| | Review of reform to the annual investment allowance |
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| To move the following Clause:— |
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| | ‘(1) | The Chancellor of the Exchequer shall, within three months of the passing of this |
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| | Act, undertake a review of the impact on business investment of changes to |
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| | section 51A of the Capital Allowance Act 2001 made by the Finance Act 2011. |
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| | (2) | 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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| | Report on the additional rate of income tax |
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| To move the following Clause:— |
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| | ‘(1) | The Chancellor of the Exchequer shall, within three months of the passing of this |
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| | Act, publish a report on the additional rate of income tax. |
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| | (2) | This report shall review the impact upon Exchequer receipts of setting the |
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| | additional rate to 50 per cent in the tax year 2014-15. |
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| | (3) | The report shall review what impact reducing the additional rate for 2013-14 had |
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| | on the amount of income tax currently paid by those with taxable incomes of— |
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| | (a) | over £150,000 per year; and |
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| | (b) | over £1,000,000 per year. |
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| | (4) | The report shall review what impact the reduction in the additional rate for 2013- |
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| | 14 had on the level of bonuses awarded in the financial sector in April 2013.’. |
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| | False self-employment in the construction sector |
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| To move the following Clause:— |
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| | ‘(1) | The Chancellor of the Exchequer shall, within three months of Royal Assent, |
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| | undertake a review of disguised self-employment in the construction sector. |
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| | (2) | The report referred to in subsection (1) above must in particular examine the |
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| | setting of criteria for automatically deeming people to be employed for tax |
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| | purposes if they meet those critieria. |
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| | (3) | 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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| | Order of the House [1 April 2014] |
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| | That the following provisions shall apply to the Finance (No. 2) Bill— |
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| | 1. | The following shall be committed to a Committee of the whole House— |
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| | (a) | Clauses 1, 5 to 7, 11, 72 to 74 and 112; |
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| | (c) | any new Clauses, and any new Schedules, relating to— |
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| | | (i) tax relief in connection with the costs of childcare, or |
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| | | (ii) income tax allowances for parties to a marriage or civil |
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| | | (iii) air passenger duty, or |
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| | | (iv) the rate of the bank levy, or |
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| | | (v) the subject matter of Clause 1, or |
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| | | (vi) the subject matter of Clauses 5 to 7 and Schedule 1. |
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| | 2. | The remainder of the Bill shall be committed to a Public Bill Committee. |
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| | 3. | (1) Proceedings in Committee of the whole House shall be completed in two |
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| | (2) Those proceedings shall be taken on each of those days as shown in the |
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| | first column of the following table and in the order so shown.
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| | (3) Each part of the proceedings shall (so far as not previously concluded) be |
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| | brought to a conclusion at the time specified in relation to it in the second |
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| | (4) Standing Order No. 83B (programming committees) shall not apply to |
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| | proceedings in Committee of the whole House. |
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| | | | | | | | | | | | | | | New Clauses and new Schedules relating |
| | | | | to the subject matter of Clauses 5 to 7 and |
| | | | | Schedule 1; Clauses 5 to 7; Schedule 1 |
| | | | | New Clauses and new Schedules relating |
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| | | | | to tax relief in connection with the costs of |
| | | | | | | | | | | | | | New Clauses and new Schedules relating |
| | | | | to income tax allowances for parties to a |
| | | | | marriage or civil partnership; Clause 11 |
| | | | | New Clauses and new Schedules relating |
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| | 4. | Proceedings in the Public Bill Committee shall (so far as not previously |
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| | concluded) be brought to a conclusion on Tuesday 17 June 2014. |
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| | 5. | The Public Bill Committee shall have leave to sit twice on the first day on |
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| | 6. | When the provisions of the Bill considered respectively by the Committee of |
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| | the whole House and by the Public Bill Committee have been reported to the |
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| | House, the Bill shall be proceeded with as if it had been reported as a whole |
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| | to the House from the Public Bill Committee. |
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| | Consideration and Third Reading |
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| | 7. | Proceedings on consideration and on Third Reading shall be completed in |
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| | 8. | Standing Order No. 83B (programming committees) shall not apply to |
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| | proceedings on Consideration and Third Reading. |
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| | Order of the Committee [29 April 2014] |
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| | (1) | The Committee shall (in addition to its first meeting at 9.10 am on Tuesday |
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| | (a) | at 2.00 pm on Tuesday 29 April; |
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| | (b) | at 11.30 am and 2.00 pm on Thursday 1 May; |
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| | (c) | at 3.30 pm on Tuesday 6 May; |
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| | (d) | at 11.30 am and 2.00 pm on Thursday 8 May; |
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| | (e) | at 9.10 am and 2.00 pm on Tuesday 13 May; |
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| | (f) | at 9.10 am and 2.00 pm on Tuesday 10 June; |
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| | (g) | at 11.30 am and 2.00 pm on Thursday 12 June; |
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| | (h) | at 9.10 am and 2.00 pm on Tuesday 17 June. |
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| | (2) | Proceedings on consideration of the Bill in Committee shall be taken in the |
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| | following order: Clauses 2 to 4; Clauses 8 to 10; Schedule 2; Clauses 12 to |
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| | 15; Schedule 3; Clauses 16 to 18; Clauses 20 and 21; Clause 19; Clauses 22 |
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| | to 41; Schedule 4; Clauses 42 and 43; Schedule 5; Clauses 44 to 48; Schedule |
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| | 6; Clause 49; Schedule 7; Clause 50; Schedule 8; Clauses 51 to 53; Schedules |
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| | 9 and 10; Clauses 54 to 56; Clause 284; Clauses 57 to 64; Schedule 11; Clause |
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| | 65; Schedule 12; Clauses 66 to 68; Schedule 13; Clauses 69 to 71; Clauses 75 |
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| | to 80; Schedule 14; Clauses 81 to 85; Schedule 15; Clauses 86 to 93; |
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| | Schedule 16; Clauses 94 and 95; Schedule 17; Clauses 96 to 100; Schedule |
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| | 18; Clauses 101 to 106; Schedule 19; Clauses 107 and 108; Schedule 20; |
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| | Clauses 109 and 110; Schedule 21; Clause 111; Clause 113; Schedule 22; |
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| | Clauses 114 to 170; Schedule 23; Clauses 171 to 189; Schedule 24; Clause |
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| | 190; Schedule 25; Clauses 191 to 202; Schedule 26; Clauses 203 to 208; |
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| | Schedule 27; Clauses 209 to 221; Schedule 28; Clauses 222 to 226; Schedule |
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| | 29; Clauses 227 to 230; Schedule 30; Clauses 231 to 267; Schedule 31; |
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| | Clauses 268 to 274; Schedule 32; Clauses 275 to 283; Schedule 33; Clauses |
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| | 285 to 289; Schedule 34; Clauses 290 to 295; new Clauses other than those |
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| | relating to tax relief in connection with the costs of childcare or income tax |
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| | allowances for parties to a marriage or civil partnership or air passenger duty |
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| | or the rate of the bank levy or the subject matter of Clause 1 or the subject |
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| | matter of Clauses 5 to 7 and Schedule 1; new Schedules other than those |
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| | relating to tax relief in connection with the costs of childcare or income tax |
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| | allowances for parties to a marriage or civil partnership or air passenger duty |
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| | or the rate of the bank levy or the subject matter of Clause 1 or the subject |
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| | matter of Clauses 5 to 7 and Schedule 1; remaining proceedings on the Bill. |
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| | (3) | The proceedings shall (so far as not previously concluded) be brought to a |
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| | conclusion at 5.00 pm on Tuesday 17 June. |
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