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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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| | | Negatived on division NC3 |
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| | To move the following Clause— |
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| | | “Personal allowance for those born after 5 April 1948 |
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| | | 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 of the removal of the age-related personal |
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| | | allowance on anyone who reached the age of 65 on or after April 2013 and place |
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| | | Negatived on division NC4 |
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| | To move the following Clause— |
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| | | “Capital gains tax and employee shareholders |
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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 tax revenues of employee shareholder |
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| | | status as defined by section 205A of the Employment Rights Act 1996, and set |
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| | | out the conclusion of the review in a report. |
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| | | (2) | The report referred to in subsection (1) above must in particular set out— |
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| | | (a) | the impact on total capital gains tax receipts paid to the Exchequer arising |
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| | | from the capital gains exemptions under section 236B of the Taxation of |
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| | | Chargeable Gains Act 1992; |
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| | | (b) | the estimated value of shares owned by employees working in employee |
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| | | shareholder jobs and the number of such employees. |
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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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| | | (4) | Subsequent reviews must be completed before the end of each period of 12 |
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| | | months beginning with the date on which the previous review was completed.” |
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| | | Negatived on division NC5 |
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| | To move the following Clause— |
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| | | “Review of reform to the annual investment allowance |
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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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| | | |
| | To move the following Clause— |
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| | | “Report on the additional rate of income tax |
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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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| | | Negatived on division NC7 |
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| | To move the following Clause— |
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| | | “False self-employment in the construction sector |
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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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| | | Negatived on division NC8 |
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| | To move the following Clause— |
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| | | Pension flexibility: Treasury analysis |
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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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| | | Bill, as amended, to be reported. |
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