Session 2014 - 15
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79

 

House of Commons

 
 

Notices of Amendments

 

given on

 

Thursday 5 June 2014

 

For other Amendment(s) see the following page(s):

 

Finance (No. 2) Bill Committee 53-61 (Session 2013-14)

 

Public Bill Committee


 

Finance Bill


 

(Except Clauses 1, 5 to 7, 11, 72 to 74 and 112; Schedule 1; and certain new Clauses and new


 

Schedules.)


 

Mr David Gauke

 

28

 

Clause  166,  page  120,  line  19,  after “to” insert—

 

“(a)    

in England and Wales, a fine, or

 

(b)    

in Scotland or Northern Ireland,”

 

Mr David Gauke

 

29

 

Clause  166,  page  120,  line  19,  at end insert—

 

“( )    

The reference in subsection (2)(a) to a fine is to be read as a reference to a fine

 

not exceeding level 5 on the standard scale in relation to an offence committed

 

before section 85(1) of the Legal Aid, Sentencing and Punishment of Offenders

 

Act 2012 comes into force.”

 

Mr David Gauke

 

30

 

Clause  167,  page  120,  line  27,  after “exceeding” insert—

 

“(i)    

in England and Wales, £20,000 or, if greater, three times the duty

 

which is unpaid or the payment of which is sought to be avoided,

 

or

 

(ii)    

in Scotland or Northern Ireland,”

 

Mr David Gauke

 

31

 

Clause  167,  page  120,  line  40,  at end insert—

 

“(5)    

Section 85(1) of the Legal Aid, Sentencing and Punishment of Offenders Act

 

2012 does not apply in relation to the offence under subsection (1), but where


 
 

Notices of Amendments: 5 June 2014                     

80

 

Finance Bill, continued

 
 

such an offence is committed before section 85(1) comes into force the reference

 

in subsection (2)(b)(i) to £20,000 is to be read as a reference to the statutory

 

maximum.”

 

Mr David Gauke

 

32

 

Clause  212,  page  141,  line  3,  leave out “tax”

 

Mr David Gauke

 

33

 

Clause  212,  page  141,  line  9,  leave out “resulting from the same tax arrangements”

 

and insert “and the chosen arrangements;”

 

Mr David Gauke

 

34

 

Clause  212,  page  141,  line  13,  after “it” insert “and the chosen arrangements”

 

Mr David Gauke

 

35

 

Clause  222,  page  151,  leave out line 18

 

Mr David Gauke

 

36

 

Schedule   28,  page  536,  line  6,  leave out “tax”

 

Mr David Gauke

 

37

 

Schedule   28,  page  536,  line  15,  leave out “resulting from the same tax

 

arrangements” and insert “and the chosen arrangements;”

 

Mr David Gauke

 

38

 

Schedule   28,  page  536,  line  21,  after “it” insert “and the chosen arrangements”

 

Mr David Gauke

 

39

 

Clause  242,  page  163,  line  19,  after “subsection (3)” insert “or (10)”

 

Mr David Gauke

 

40

 

Clause  244,  page  165,  line  17,  at end insert “, and

 

(d)    

any person who the monitored promoter could reasonably be expected to

 

know is a relevant intermediary in relation to a relevant proposal of the

 

monitored promoter.”

 

Mr David Gauke

 

41

 

Clause  244,  page  165,  line  34,  at end insert—

 

“( )    

A person is a relevant intermediary in relation to a relevant proposal of a

 

monitored promoter if the person meets the conditions in section 229(a) to (c)

 

(meaning of “intermediary”) at any time while the monitoring notice in relation

 

to the monitored promoter has effect.”


 
 

Notices of Amendments: 5 June 2014                     

81

 

Finance Bill, continued

 
 

Mr David Gauke

 

42

 

Clause  244,  page  165,  line  36,  leave out “or (2)(c)”

 

Mr David Gauke

 

43

 

Clause  244,  page  165,  line  41,  at end insert—

 

“( )    

in the case of a person falling within subsection (2)(c), the period of 30

 

days beginning with the later of the day of the notification mentioned in

 

subsection (1) and the first day on which the monitored promoter could

 

reasonably be expected to know that the person fell within subsection (4),

 

and

 

( )    

in the case of a person falling within subsection (2)(d), the period of 30

 

days beginning with the later of the day of the notification mentioned in

 

subsection (1) and the first day on which the monitored promoter could

 

reasonably be expected to know that the person was a relevant

 

intermediary in relation to a relevant proposal of the monitored

 

promoter.”

 

Mr David Gauke

 

44

 

Clause  251,  page  170,  line  39,  leave out paragraph (b) and insert—

 

“( )    

requires the person to provide the information.”

 

Mr David Gauke

 

45

 

Clause  251,  page  171,  line  11,  leave out paragraph (b) and insert—

 

“( )    

requires the person to provide the information.”

 

Mr David Gauke

 

46

 

Clause  251,  page  171,  line  19,  leave out paragraph (b) and insert—

 

“( )    

requires the person to provide the information.”

 

Mr David Gauke

 

47

 

Clause  266,  page  179,  line  4,  after “information” insert “or documents”

 

Mr David Gauke

 

48

 

Clause  270,  page  180,  line  45,  at end insert—

 

“( )    

In section 240 of IHTA 1984 (underpayments)—

 

(a)    

in subsection (3) for “and (5)” substitute “to (5A)”,

 

(b)    

in subsection (5), for “those dates” substitute “the dates in subsection

 

(2)(a) and (b)”,

 

(c)    

after subsection (5) insert—

 

“(5A)    

Proceedings in a case involving a loss of tax attributable to

 

arrangements which were expected to give rise to a tax

 

advantage in respect of which a person liable for the tax was

 

under an obligation to make a report under section 246 of the

 

Finance Act 2014 (duty to notify Commissioners of promoter

 

reference number) but failed to do so, may be brought at any time


 
 

Notices of Amendments: 5 June 2014                     

82

 

Finance Bill, continued

 
 

not more than 20 years after the later of the dates in subsection

 

(2)(a) and (b).”, and

 

(d)    

in subsection (8), for “, (5) and (6)” substitute “to (6)”.”

 

Mr David Gauke

 

49

 

Clause  272,  page  182,  line  13,  leave out paragraph (b) and insert—

 

“( )    

the officer of Revenue and Customs intends to seek the approval of the

 

tribunal to the giving of the notice.”

 

Mr David Gauke

 

50

 

Schedule  31,  page  546,  line  34,  leave out “client” and insert “clients and

 

intermediaries”

 

Mr David Gauke

 

51

 

Schedule  32,  page  552,  line  9,  leave out sub-paragraph (2) and insert—

 

    “( )  

But in this Part of this Act “partnership” does not include a body of persons

 

forming a legal person that is distinct from themselves (and paragraphs 2 to 21

 

may accordingly be disregarded in applying this Part of this Act to such a body

 

of persons).”

 

Ed Balls

 

Chris Leslie

 

Cathy Jamieson

 

Catherine McKinnell

 

Shabana Mahmood

 

52

 

Clause  117,  page  96,  line  7,  at end insert—

 

“(7)    

The Chancellor of the Exchequer shall, within three months of Royal Assent,

 

undertake a review of the impact of the higher rate of machine games duty

 

introduced under this section.

 

(8)    

The report referred to in subsection (1) above must in particular examine the

 

impact of the higher rate on—

 

(a)    

the net profitability of category B2 gaming machines compared with

 

other categories;

 

(b)    

the prevalence of category B2 machines;

 

(c)    

the usage of category B2 games compared with other category games;

 

(d)    

the number and prevalence of betting shops on high streets; and

 

(e)    

problem gambling as a result of category B2 games.

 

(9)    

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

 

the report before the House.”

 


 
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