House of Commons Amendments

Session 2014 - 15
Internet Publications
Other Bills before Parliament

43

257JF
Accreditations: supplementary provisions

(1)
An accreditation must be made so as to be conditional on compliance

with—

(a)
any requirements imposed by or under regulations, and

(b)
any other requirements considered appropriate by the Minister of

the Crown who is accrediting the company concerned.

(2)
The requirements that may be imposed by virtue of subsection (1) include

requirements relating to the provision of information.

(3)
Regulations may—

(a)
make further provision about applications for accreditation,

(b)
make provision for the variation of an accreditation (including its

provisions as to its duration),

(c)
make provision which, in a case where a company is or has been an

accredited social impact contractor, imposes or authorises the

imposition of requirements on the company, or on any other party

to the social impact contract concerned, to provide information,

(d)
make provision about the consequences of a failure to comply with

any requirement of an accreditation imposed by virtue of

subsection (1) or with any requirement imposed by virtue of

paragraph (c), including in particular—

(i)
provision for the withdrawal of the accreditation concerned

with effect from the time of the failure or a later time, and

(ii)
provision for the imposition of penalties,

(e)
make provision for publication of information about an

accreditation or accredited social impact contractor, and

(f)
make provision for reviews of, or for appeals to the tribunal against,

any of the following—

(i)
a refusal to grant or vary an accreditation,

(ii)
the imposition of a requirement under subsection (1)(b),

(iii)
the withdrawal of an accreditation (whether under section

257JD(4) or by virtue of provision made under paragraph

(d)(i)), and

(iv)
the imposition or amount of a penalty imposed by virtue of

provision made under paragraph (d)(ii).

(4)
Regulations under subsection (1) or (3) may—

(a)
make provision for the making of decisions by a Minister of the

Crown as to any matter required to be decided for the purposes of

the regulations,

(b)
be framed by reference to material published by, or on behalf of, a

Minister of the Crown after the making of the regulations (as well

as by reference to material published before the making of the

regulations),

(c)
make different provision for different cases or circumstances or in

relation to different areas, and

(d)
contain incidental, supplemental, consequential and transitional

provision and savings.

(5)
In this section—

“accreditation” means accreditation under section 257JD, and

44

“regulations” means regulations made by the Treasury.

257JG
Period of accreditation as a social impact contractor

(1)
An accreditation under section 257JD has effect for a period—

(a)
beginning with the day specified in the accreditation, and

(b)
of a length specified in, or determined in accordance with, the

accreditation.

(2)
The day specified under subsection (1)(a) in an accreditation may not be

earlier than 6 April 2014 but subject to that—

(a)
may be, or be earlier than, the day it is decided to grant the

accreditation (and in particular may be, or be earlier than, the day

the application for the accreditation is made), and

(b)
may be earlier than the day section 257JD comes into force.

(3)
This section has effect subject to sections 257JD(4) and 257JF(3)(d)(i)

(withdrawal of accreditations).

257JH
Functions of Ministers of the Crown under sections 257JD to 257JG

(1)
A Minister of the Crown may delegate any function given to a Minister of

the Crown by or under sections 257JD to 257JG other than a power of the

Treasury to make regulations.

(2)
In those sections and this section “Minister of Crown” has the meaning

given by section 8(1) of the Ministers of the Crown Act 1975.”

Page 331, line 1, at end insert—

“( )
Subsection (1)(b) is subject to the provisions in sections 257LB

and 257MJ to 257MN which provide for conditions set out in

those sections not to apply where the social enterprise is an

accredited social impact contractor.”

Page 334, line 44, at end insert—

“( )
Subsections (2) to (4) do not apply if the social enterprise is an

accredited social impact contractor.”

Page 335, line 12, after “257MJ(2)(c)” insert “or is a parent company that is an

accredited social impact contractor”

Page 339, line 23, at end insert—

“257M
The continuing to be a social enterprise requirement

The social enterprise must be a social enterprise throughout the shorter

applicable period.”

Page 343, line 11, after “period” insert “, but this does not apply if the social

enterprise is an accredited social impact contractor”

Page 344, line 14, at end insert “, and

“non-trade activities” means activities which are neither of

the following—

(a)
activities carried on in the course of a trade, and

45

(b)
activities carried on in the course of preparing to

carry on a trade.”

Page 343, line 15, after “business” insert “—

(i)
”

Page 343, line 17,

leave out “non-qualifying” and insert “non-trade activities, and

(ii)
does not consist wholly, or as to a substantial part, in the

carrying-on of excluded”

Page 344, line 14, at end insert “, and

“non-trade activities” means activities which are neither of

the following—

(a)
activities carried on in the course of a trade, and

(b)
activities carried on in the course of preparing to

carry on a trade.”

Page 345, line 26, at end insert—

“( )
This section does not apply if the social enterprise is an

accredited social impact contractor.”

Page 346, line 19, at end insert—

“( )
If the social enterprise is an accredited social impact contractor,

the preceding provisions of this section apply with the following

modifications—

(a)
in subsection (1), for “28 months” substitute “24 months”,

(b)
in that subsection, for “the funded purpose” substitute

“the carrying out of the social impact contract

concerned”, and

(c)
omit subsections (2), (3), (5) and (6).”

Page 347, line 7, at end insert—

“( )
This section does not apply if the social enterprise is an

accredited social impact contractor.”

Page 347, line 20, at end insert “257JD,”

Page 353, line 10, at end insert—

“( )
If the social enterprise is an accredited social impact contractor,

subsection (1) applies with the omission of its paragraph (a).”

Page 354, line 8, at end insert—

“( )
If the social enterprise is an accredited social impact contractor,

subsection (3) applies with the omission of its paragraph (a).”

Page 355, line 8, at end insert—

“( )
An order under this section may make different provision for

different cases or purposes.”

Page 372, line 31, leave out “257MA” and insert “257M”

46

Page 373, line 24, after “sections” insert “257M,”

Page 374, line 13, at end insert—

“(7)
If the event mentioned in subsection (1) is one whose occurrence

results in the requirement in section 257M not being met in

respect of the investment, the references in subsections (2) and (3)

to the social enterprise are to—

(a)
the body concerned even though it has ceased to be a

social enterprise, or

(b)
the body into which the social enterprise has been

converted.”

Page 376, line 11, after “prevent” insert “—

(a)
”

Page 376, line 12, at end insert—

“(b)
disclosure to a Minister of the Crown for the purposes of

functions of a Minister of the Crown under sections 257JD

to 257JG, or

(c)
disclosure to a person for the purposes of functions

delegated to the person under section 257JH(1).”

Page 376, line 18, after “Information” insert “originally disclosed in reliance on

subsection (2)(a)”

Page 376, line 19, at end insert—

“(5)
Information originally disclosed in reliance on subsection (2)(b)

or (c) may be disclosed in reliance on subsection (3)(a) only for

the purposes of—

(a)
functions of a Minister of the Crown under sections 257JD

to 257JG, or

(b)
functions delegated to a person under section 257JH(1).

(6)
If, in contravention of subsections (3) to (5), any revenue and

customs information relating to a person is disclosed and the

identity of the person—

(a)
is specified in the disclosure, or

(b)
can be deduced from it,


section 19 of the Commissioners for Revenue and Customs Act

2005 (offence of wrongful disclosure) applies as it applies in

relation to a disclosure of such information in contravention of

section 20(9) of that Act.

(7)
In subsection (6) “revenue and customs information relating to a

person” has the meaning given by section 19(2) of that Act.

(8)
Subject to subsections (3) and (5), no obligation as to

confidentiality or other restriction on disclosure, whether

imposed by an enactment or otherwise, prevents disclosure of

relevant information—

(a)
to a Minister of the Crown for the purposes of functions

of a Minister of the Crown under sections 257JD to 257JG,

47

(b)
to a person for the purposes of functions delegated to the

person under section 257JH(1), or

(c)
to an officer of Revenue and Customs for the purpose of

assisting Her Majesty’s Revenue and Customs to

discharge their functions under the Income Tax Acts so

far as relating to matters arising under this Part.

(9)
In subsection (8) “relevant information” means information

obtained—

(a)
by a Minister of the Crown, or

(b)
by a person to whom functions have been delegated

under section 257JH(1),


in the course of discharging functions under sections 257JD to

257JG.

(10)
In this section “Minister of the Crown” has the meaning given by

section 8(1) of the Ministers of the Crown Act 1975.”

Page 381, line 20, leave out “by way of, or amounts” and insert “not by way of, and

does not amount”
Schedule 10
Page 387, line 5, at end insert—
  “(8)
A reference in this paragraph to a social enterprise is a
reference to a body that is a social enterprise for the purposes
of Part 5B of ITA 2007 (see section 257J of that Act).”
After Schedule 10
Insert the following new Schedule—
“General Block Exemption Regulation
1
CAA 2001 is amended as follows.
2    (1)
Section 45DB (exclusions from allowances under section 45DA) is
amended as follows.
      (2)
In subsection (3)(a), for “a firm in difficulty for the purposes of the
Community Guidelines on State Aid for Rescuing and Restructuring
Firms in Difficulty (2004/C 244/02)” substitute “an undertaking in
difficulty for the purposes of the General Block Exemption Regulation”.
      (3)
In subsection (4)(a), for “Council Regulation (EC) No 104/2000”
substitute “Regulation (EU) No 1379/2013 of the European Parliament
and of the Council”.
      (4)
In subsection (11), in the definition of “General Block Exemption
Regulation”, for “(EC) No 800/2008” substitute “(EU) No 651/2014”.
      (5)
In subsection (12), for paragraph (c) substitute—
“(c)
Regulation (EU) No 1379/2013 of the European
Parliament and of the Council,”.

48

3
In section 45K (expenditure on plant and machinery for use in

designated assisted areas), after subsection (8) insert—

“(8A)
Condition C is met by virtue of subsection (8)(c) only if the

amount of the expenditure exceeds the amount by which the

relevant plant or machinery is depreciated in the period of 3

years ending immediately before the beginning of the chargeable

period in which the expenditure is incurred.

(8B)
“Relevant plant or machinery” means the plant or machinery

being used at the end of the period of 3 years mentioned in

subsection (8A) for the purposes of the product, process or

service mentioned in subsection (8)(c).”

4    (1)
Section 45M (exemptions from allowances under section 45K) is

amended as follows.

      (2)
In subsection (1), for “(6) or (7)” substitute “(7) or (7A)”.

      (3)
In subsection (3)(a), for “a firm in difficulty for the purposes of the

Community Guidelines on State Aid for Rescuing and Restructuring

Firms in Difficulty (2004/C 244/02)” substitute “an undertaking in

difficulty for the purposes of the General Block Exemption Regulation”.

      (4)
In subsection (4)—

(a)
in paragraph (a), for “Council Regulation (EC) No 104/2000”

substitute “Regulation (EU) No 1379/2013 of the European

Parliament and of the Council”, and

(b)
after paragraph (b) insert—

“(ba)
in the transport sector or related infrastructure,

(bb)
relating to energy generation, distribution or

infrastructure,

(bc)
relating to the development of broadband

networks,”.

      (5)
After that subsection insert—

“(4A)
Expressions used in subsection (4)(b), (ba), (bb) or (bc) and in the

General Block Exemption Regulation have the same meaning as

in that Regulation.”

      (6)
Omit subsection (6).

      (7)
After subsection (7) insert—

“(7A)
Expenditure is within this subsection if—

(a)
the area by reference to which the condition in section

45K(1)(a) is met is not an area which falls within Article

107(3)(a) of the Treaty on the Functioning of the European

Union,

(b)
the condition in section 45K(8)(a) is not met in relation to

the expenditure, and

(c)
at the time the expenditure is incurred the company is not

an SME for the purposes of the General Block Exemption

Regulation.”

      (8)
In subsection (12)—

49

(a)
in the first definition, for the words from ““coal” to “have”

substitute “has”, and

(b)
in the definition of “General Block Exemption Regulation”, for

“(EC) No 800/2008” substitute “(EU) No 651/2014”.

      (9)
In subsection (15), for paragraph (c) substitute—

“(c)
Regulation (EU) No 1379/2013 of the European

Parliament and of the Council,”.

5    (1)
Section 45N (effect of plant or machinery subsequently being primarily

for use outside designated assisted areas) is amended as follows.

      (2)
In subsection (1)—

(a)
for “designated assisted area within the meaning of section 45K”

substitute “relevant area”, and

(b)
for “such a designated assisted” substitute “a relevant”.

      (3)
After subsection (3) insert—

“(3A)
“Relevant area” means—

(a)
in relation to expenditure which would be within

subsection (7A) of section 45M if paragraph (a) of that

subsection were omitted, a designated assisted area

within the meaning of section 45K which falls within

Article 107(3)(a) of the Treaty on the Functioning of the

European Union, and

(b)
in relation to any other expenditure, a designated assisted

area within the meaning of section 45K.”

6
In section 212T(6) (cap on first-year allowances: zero-emission goods

vehicles), in the definition of “undertaking”, for “(EC) No 800/2008”

substitute “(EU) No 651/2014”.

7
In section 212U(5) (cap on first-year allowances: expenditure on plant

and machinery for use in designated assisted areas), in the definition of

“single investment project”, for “(EC) No 800/2008” substitute “(EU) No

651/2014”.”

8
The amendments made by this Schedule have effect in relation to

expenditure incurred on or after the day on which this Act is passed.”
After Schedule 12
Insert the following new Schedule—
“Oil contractors: ring-fence trade etc
CTA 2010
1
CTA 2010 is amended as follows.
2
In section 1 (overview of Act), in subsection (3), after paragraph (a)
insert—
“(aa)
oil contractor activities (see Part 8ZA),
(ab)
profits arising from the exploitation of patents etc (see
Part 8A),”.



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