Session 2014 - 15
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Other Bills before Parliament




House of Commons


Tuesday 3 February 2015


Public Bill Committee


New Amendments handed in are marked thus Parliamentary Star


Parliamentary Star - whiteAmendments which will comply with the required notice period at their next appearance


Corporation Tax (Northern Ireland) Bill




The Amendments have been arranged in accordance with the Resolution of the


Programming Sub-Committee.



Resolution of the Programming Sub-Committee


The Programming Sub-Committee appointed by the Speaker in respect of the Bill


agreed the following Resolution at its meeting on Monday 2 February (Standing Order


No. 83C):—





the Committee shall (in addition to its first meeting at 9.25 am on Tuesday 3


February) meet—



at 11.30 am and 2.00 pm on Thursday 5 February;



at 9.25 am and 2.00 pm on Tuesday 10 February;



at 11.30 am and 2.00 pm on Thursday 12 February;



the Committee shall hear oral evidence in accordance with the following










Tuesday 3 February

Until no later than

HM Revenue and Customs


11.00 am

HM Treasury


Northern Ireland Office



proceedings on consideration of the Bill in Committee shall be taken in the


following order: Clauses 1 and 2; Schedule 1; Clause 3; Schedule 2; Clauses


4 to 6; new Clauses; new Schedules; remaining proceedings on the Bill;



the proceedings shall (so far as not previously concluded) be brought to a


Public Bill Committee:                               



, continued


conclusion at 5.00 pm on Thursday 12 February.


Mr David Gauke has given notice of his intention to move a motion in the terms of the


Resolution of the Programming Sub-Committee (Standing Order No. 83C).



Mr David Gauke


That, subject to the discretion of the Chair, any written evidence received by the


Committee shall be reported to the House for publication.


Mr David Gauke


That, at this and any subsequent meeting at which oral evidence is to be heard, the


Committee shall sit in private until the witnesses are admitted.



Nigel Mills


Parliamentary Star    

Clause  1,  page  9,  line  26,  at end insert—



If an election by an SME under this subsection has effect the large company


condition shall be treated as satisfied in relation to an accounting period and the


SME condition shall be treated as not satisfied in relation to the same accounting





An election under subsection (3A) can only be made by a company that in an


accounting period—



is an SME for the purposes of section 357KC;



is not a Northern Ireland employer for the purposes of section 357KD;





has a NIRE.



An election for the purposes of subsection (3A)—



must be made by notice to an officer of Revenue and Customs;



must specify the accounting period in relation to which it is to have


effect; and



must be made before the end of the period of 12 months beginning with


the end of the specified accounting period.”


Nigel Mills


Parliamentary Star    

Clause  1,  page  9,  line  38,  at end insert “, and



the sole or main purpose of carrying on the trade in Northern Ireland


rather than in England, Scotland or Wales is not to achieve a reduction in


Corporation Tax.”


Mark Durkan


Parliamentary Star    

Clause  1,  page  64,  line  27,  after “activity,”, insert (other than a lending activity by


Public Bill Committee:                               



, continued


a Northern Ireland credit union),”


Mark Durkan


Parliamentary Star    

Clause  1,  page  65,  line  2,  at end insert—



In this section, “Northern Ireland credit union” has the same meaning as that


given in section 2(2) of the Credit Unions (Northern Ireland) Order 1985.”


Mark Durkan


Parliamentary Star    

Clause  1,  page  66,  line  18,  at end add—



must be made publicly available; and



must be provided to the Northern Ireland Assembly.”


Mark Durkan


Parliamentary Star    

Clause  1,  page  66,  line  29,  at end add—



must be made publicly available; and



must be provided to the Northern Ireland Assembly.”


Mr David Gauke


Parliamentary Star    

Clause  5,  page  67,  line  36,  at end insert—


“( )    

Section 1171 of CTA 2010 (orders and regulations) does not apply to the power


of the Treasury under subsection (3)(a).”


Member’s explanatory statement


This amendment prevents a general provision about the procedure applicable to regulations under


“the Corporation Tax Acts” (defined in the Interpretation Act 1978) from affecting regulations


under Clause 5(3)(a). As is usual with orders or regulations bringing legislation into force, these


regulations are not subject to parliamentary control.



Order of the House [27 January 2015]


That the following provisions shall apply to the Corporation Tax (Northern Ireland)







The Bill shall be committed to a Public Bill Committee


Proceedings in Public Bill Committee



Proceedings in the Public Bill Committee shall (so far as not previously


concluded) be brought to a conclusion on Thursday 12 February 2015.



The Public Bill Committee shall have leave to sit twice on the first day on


which it meets.


Consideration and Third Reading



Proceedings on Consideration shall (so far as not previously concluded) be


brought to a conclusion one hour before the moment of interruption on the


Public Bill Committee:                               



, continued


day on which those proceedings are commenced.



Proceedings on Third Reading shall (so far as not previously concluded) be


brought to a conclusion at the moment of interruption on that day.



Standing Order No. 83B (Programming committees) shall not apply to


proceedings on Consideration and Third Reading..


Other proceedings



Any other proceedings on the Bill (including any proceedings on


consideration of any message from the Lords) may be programmed.



© Parliamentary copyright
Revised 3 February 2015