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| New Amendments handed in are marked thus  |
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| Amendments which will comply with the required notice period at their next appearance
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| Corporation Tax (Northern Ireland) Bill
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| | The Amendments have been arranged in accordance with the Resolution of the |
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| | Programming Sub-Committee. |
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| | Resolution of the Programming Sub-Committee |
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| | The Programming Sub-Committee appointed by the Speaker in respect of the Bill |
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| | agreed the following Resolution at its meeting on Monday 2 February (Standing Order |
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| | (1) | the Committee shall (in addition to its first meeting at 9.25 am on Tuesday 3 |
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| | (a) | at 11.30 am and 2.00 pm on Thursday 5 February; |
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| | (b) | at 9.25 am and 2.00 pm on Tuesday 10 February; |
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| | (c) | at 11.30 am and 2.00 pm on Thursday 12 February; |
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| | (2) | the Committee shall hear oral evidence in accordance with the following |
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| | (3) | proceedings on consideration of the Bill in Committee shall be taken in the |
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| | following order: Clauses 1 and 2; Schedule 1; Clause 3; Schedule 2; Clauses |
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| | 4 to 6; new Clauses; new Schedules; remaining proceedings on the Bill; |
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| | (4) | the proceedings shall (so far as not previously concluded) be brought to a |
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| | conclusion at 5.00 pm on Thursday 12 February. |
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| | Mr David Gauke has given notice of his intention to move a motion in the terms of the |
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| | Resolution of the Programming Sub-Committee (Standing Order No. 83C). |
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| | That, subject to the discretion of the Chair, any written evidence received by the |
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| | Committee shall be reported to the House for publication. |
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| | That, at this and any subsequent meeting at which oral evidence is to be heard, the |
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| | Committee shall sit in private until the witnesses are admitted. |
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| Clause 1, page 9, line 26, at end insert— |
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| | “(3A) | If an election by an SME under this subsection has effect the large company |
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| | condition shall be treated as satisfied in relation to an accounting period and the |
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| | SME condition shall be treated as not satisfied in relation to the same accounting |
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| | (3B) | An election under subsection (3A) can only be made by a company that in an |
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| | (a) | is an SME for the purposes of section 357KC; |
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| | (b) | is not a Northern Ireland employer for the purposes of section 357KD; |
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| | (3C) | An election for the purposes of subsection (3A)— |
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| | (a) | must be made by notice to an officer of Revenue and Customs; |
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| | (b) | must specify the accounting period in relation to which it is to have |
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| | (c) | must be made before the end of the period of 12 months beginning with |
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| | the end of the specified accounting period.” |
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| Clause 1, page 9, line 38, at end insert “, and |
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| | (c) | the sole or main purpose of carrying on the trade in Northern Ireland |
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| | rather than in England, Scotland or Wales is not to achieve a reduction in |
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| Clause 1, page 64, line 27, after “activity,”, insert (other than a lending activity by |
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| a Northern Ireland credit union),” |
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| Clause 1, page 65, line 2, at end insert— |
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| | “(3A) | In this section, “Northern Ireland credit union” has the same meaning as that |
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| | given in section 2(2) of the Credit Unions (Northern Ireland) Order 1985.” |
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| Clause 1, page 66, line 18, at end add— |
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| | “(c) | must be made publicly available; and |
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| | (d) | must be provided to the Northern Ireland Assembly.” |
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| Clause 1, page 66, line 29, at end add— |
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| | “(c) | must be made publicly available; and |
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| | (d) | must be provided to the Northern Ireland Assembly.” |
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| Clause 5, page 67, line 36, at end insert— |
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| | “( ) | Section 1171 of CTA 2010 (orders and regulations) does not apply to the power |
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| | of the Treasury under subsection (3)(a).” |
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| | Member’s explanatory statement
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| | This amendment prevents a general provision about the procedure applicable to regulations under |
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| | “the Corporation Tax Acts” (defined in the Interpretation Act 1978) from affecting regulations |
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| | under Clause 5(3)(a). As is usual with orders or regulations bringing legislation into force, these |
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| | regulations are not subject to parliamentary control. |
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| | Order of the House [27 January 2015] |
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| | That the following provisions shall apply to the Corporation Tax (Northern Ireland) |
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| | 1. | The Bill shall be committed to a Public Bill Committee |
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| | Proceedings in Public Bill Committee |
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| | 2. | Proceedings in the Public Bill Committee shall (so far as not previously |
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| | concluded) be brought to a conclusion on Thursday 12 February 2015. |
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| | 3. | The Public Bill Committee shall have leave to sit twice on the first day on |
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| | Consideration and Third Reading |
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| | 4. | Proceedings on Consideration shall (so far as not previously concluded) be |
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| | brought to a conclusion one hour before the moment of interruption on the |
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