Session 2014 - 15
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Other Bills before Parliament


 
 

Notices of Amendments: 6 June 2014                     

90

 

Finance Bill, continued

 
 

Mr David Gauke

 

49

 

Parliamentary Star - white    

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

 

51

 

Parliamentary Star - white    

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).”

 


 

NEW CLAUSES

 

Ed Balls

 

Chris Leslie

 

Cathy Jamieson

 

Catherine McKinnell

 

Shabana Mahmood

 

NC1

 

To move the following Clause—

 

“Lower rate of tax

 

(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.”

 


 

Ed Balls

 

Chris Leslie

 

Cathy Jamieson

 

Catherine McKinnell

 

Shabana Mahmood

 

NC2

 

To move the following Clause—

 

“Higher rate of tax

 

(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—


 
 

Notices of Amendments: 6 June 2014                     

91

 

Finance Bill, continued

 
 

(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.”

 


 

Ed Balls

 

Chris Leslie

 

Cathy Jamieson

 

Catherine McKinnell

 

Shabana Mahmood

 

NC3

 

To move the following Clause—

 

“Personal allowance for those born after 5 April 1948

 

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.”

 


 

Ed Balls

 

Chris Leslie

 

Cathy Jamieson

 

Catherine McKinnell

 

Shabana Mahmood

 

NC4

 

To move the following Clause—

 

“Capital gains tax and employee shareholders

 

(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.


 
 

Notices of Amendments: 6 June 2014                     

92

 

Finance Bill, continued

 
 

(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.”

 


 

Ed Balls

 

Chris Leslie

 

Cathy Jamieson

 

Catherine McKinnell

 

Shabana Mahmood

 

NC5

 

To move the following Clause—

 

“Review of reform to the annual investment allowance

 

(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.”

 


 

Ed Balls

 

Chris Leslie

 

Cathy Jamieson

 

Catherine McKinnell

 

Shabana Mahmood

 

NC6

 

To move the following Clause—

 

“Report on the additional rate of income tax

 

(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.”

 



 
 

Notices of Amendments: 6 June 2014                     

93

 

Finance Bill, continued

 
 

Cathy Jamieson

 

Catherine McKinnell

 

Shabana Mahmood

 

NC7

 

To move the following Clause—

 

“False self-employment in the construction sector

 

(1)    

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

 

undertake a review of disguised self-employment in the construction sector.

 

(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.”

 


 

Ed Balls

 

Chris Leslie

 

Shabana Mahmood

 

Cathy Jamieson

 

Catherine McKinnell

 

NC8

 

To move the following Clause—

 

Pension flexibility: Treasury analysis

 

(1)    

The Chancellor of the Exchequer shall, within six months of this Act receiving

 

Royal Assent, publish and lay before the House of Commons any analysis

 

prepared by the Treasury prior to the publication of Budget 2014 relating to the

 

impact of changes made by sections 39 to 43 of this Act to Schedules 28 and 29

 

to the Finance Act 2004.

 

(2)    

The information published under subsection (1) must include—

 

(a)    

any assessment made of the impact of the provision for independent face

 

to face guidance on the 2004 Act;

 

(b)    

the distributional impact, by income decile of the population, of changes

 

made by sections 39 to 43 of this Act;

 

(c)    

a behavioural analysis; and

 

(d)    

the financial risk assessment.”

 

 

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


 
 

Notices of Amendments: 6 June 2014                     

94

 

Finance Bill, continued

 
 

              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

 
 

  
 

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.


 
 

Notices of Amendments: 6 June 2014                     

95

 

Finance Bill, continued

 
 

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.

 

 

Order of the Committee [29 April 2014]

 

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

 

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.

 


 
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