House of Commons Amendments

Session 2013 - 14
Internet Publications
Other Bills before Parliament

17

House of Commons

Tuesday 29 April 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 Resolution of the

Programming Sub-Committee.

RESOLUTION OF THE PROGRAMMING SUB-COMMITTEE

The Programming Sub-Committee appointed by the Speaker in respect of the Bill

agreed the following Resolution at its meeting on Monday 28 April (Standing Order 83C):

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

65; Schedule 12; Clauses 66 to 68; Schedule 13; Clauses 69 to 71; Clauses 75

Public Bill Committee: 29 April 2014
18

Finance (No.2) Bill, continued

to 80; Schedule 14; Clauses 81 to 85; Schedule 15; Clauses 86 to 93;

Schedule 16; Clauses 94 and 95; Schedule 17; Clauses 96 to 100; Schedule

18; Clauses 101 to 106; Schedule 19; Clauses 107 and 108; Schedule 20;

Clauses 109 and 110; Schedule 21; Clause 111; Clause 113; Schedule 22;

Clauses 114 to 170; Schedule 23; Clauses 171 to 189; Schedule 24; Clause

190; Schedule 25; Clauses 191 to 202; Schedule 26; Clauses 203 to 208;

Schedule 27; Clauses 209 to 221; Schedule 28; Clauses 222 to 226; Schedule

29; Clauses 227 to 230; Schedule 30; Clauses 231 to 267; Schedule 31;

Clauses 268 to 274; Schedule 32; Clauses 275 to 283; Schedule 33; Clauses

285 to 289; Schedule 34; Clauses 290 to 295; new Clauses other than those

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; new Schedules other than those

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; remaining proceedings on the Bill.

(3)
The proceedings shall (so far as not previously concluded) be brought to a

conclusion at 5.00 pm on Tuesday 17 June.

Mr David Gauke has given notice of his intention to move a motion in the terms of the

Resolution of the Programming Sub-Committee (Standing Order no. 83C).

Mr David Gauke

That, subject to the discretion of the Chair, any written evidence received by the

Committee shall be reported to the House for publication.

Ed Balls

Chris Leslie

Cathy Jamieson

Catherine McKinnell

Shabana Mahmood

2

Clause  3,  page  3,  line  8,  at end insert—

‘(6)
The Chancellor of the Exchequer shall undertake a review, within six months of

the passing of this Act, of the impact of the reduction in the starting rate for

savings and the increase in the starting rate limit for savings, with particular

reference to—

(a)
the impact on the household savings ratio, as measured by the annual

assessments of the Office for Budget Responsibility;

(b)
the impact on the annual saving rate, including changes in housing

equity, by—

(i)
age; and

(ii)
income decile.’.

Public Bill Committee: 29 April 2014
19

Finance (No.2) Bill, continued

Ed Balls

Chris Leslie

Cathy Jamieson

Catherine McKinnell

Shabana Mahmood

3

Clause  4,  page  3,  line  25,  at end insert—

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

Act, undertake a review of the expected impact until 2020, of changes to

indexation limits and allowances on—

(a)
the numbers of those not paying income tax in 2014 who begin to be

eligible for basic rate income tax over that period;

(b)
the numbers of basic rate income tax payers in 2014 who begin to be

eligible for the higher rate over that period;

(c)
the overall receipts from those paying income tax over the period broken

down—

(i)
for the average UK household;

(ii)
for the average single-earner UK household with two children;

(iii)
for the average UK household with two earners and two children;

(iv)
for the average single person.’.

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—

(i)
tax revenues; and

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

Public Bill Committee: 29 April 2014
20

Finance (No.2) Bill, continued

Mr David Gauke

1

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

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

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: 29 April 2014
21

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: 29 April 2014
22

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: 29 April 2014
23

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



© Parliamentary copyright	Revised 29 April 2014