Session 2014 - 15
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69

 

House of Commons

 
 

Notices of Amendments

 

given on

 

Tuesday 11 November 2014

 

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

 

Taxation of Pensions Bill Committee 46-67

 

Public Bill Committee


 

Taxation of Pensions Bill


 

Cathy Jamieson

 

NC2

 

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 the Taxation of Pensions Bill

 

introduced into the House of Commons on 14 October 2014, relating to the

 

impact of changes made by this Act to the Finance Act 2004 and the Income Tax

 

(Earnings and Pensions) Act 2003.

 

(2)    

The information published under subsection (1) must include—

 

(a)    

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

 

made by this Act to the Finance Act 2004 and Income Tax (Earnings and

 

Pensions) Act 2003;

 

(b)    

a behavioural analysis; and

 

(c)    

the financial risk assessment.”

 

Cathy Jamieson

 

NC3

 

To move the following Clause

 

         

“Pension flexibility: Treasury review

 

(1)    

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

 

Royal Assent, publish and lay before the House of Commons a comprehensive

 

review of the impact of the changes made by this Act to the Finance Act 2004 and

 

the Income Tax (Earnings and Pensions) Act 2003.

 

(2)    

The information published under subsection (1) must include—


 
 

Notices of Amendments:                               

70

 

, continued

 
 

(a)    

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

 

made by this Act to the Finance Act 2004 and Income Tax (Earnings and

 

Pensions) Act 2003;

 

(b)    

a behavioural analysis;

 

(c)    

an analysis of the impact of this Act on Exchequer revenues;

 

(d)    

an analysis of the impact of this Act on the use of salary sacrifice

 

arrangements; and

 

(e)    

an analysis of the impact of this Act on the purchase of annuities.”

 


 
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Revised 12 November 2014