House of Commons Amendments

Session 2014 - 15
Internet Publications
Other Bills before Parliament

5

House of Commons

Tuesday 3 February 2015

Public Bill Committee

New Amendments handed in are marked thus

Amendments which will comply with the required notice period at their next appearance

Corporation Tax (Northern Ireland) Bill

Note

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):—

That—

(1)
the Committee shall (in addition to its first meeting at 9.25 am on Tuesday 3

February) meet—

(a)
at 11.30 am and 2.00 pm on Thursday 5 February;

(b)
at 9.25 am and 2.00 pm on Tuesday 10 February;

(c)
at 11.30 am and 2.00 pm on Thursday 12 February;

(2)
the Committee shall hear oral evidence in accordance with the following

Table:

TABLE

Date
Time
Witnesses

Tuesday 3 February
Until no later than
HM Revenue and Customs

11.00 am
HM Treasury

Northern Ireland Office

(3)
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;

(4)
the proceedings shall (so far as not previously concluded) be brought to a

Public Bill Committee:
6

, 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


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

“(3A)
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

period.

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

accounting period—

(a)
is an SME for the purposes of section 357KC;

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

and

(c)
has a NIRE.

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

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

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

effect; and

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

the end of the specified accounting period.”

Nigel Mills


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

(c)
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


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

Public Bill Committee:
7

, continued

a Northern Ireland credit union),”

Mark Durkan


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

“(3A)
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


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

“(c)
must be made publicly available; and

(d)
must be provided to the Northern Ireland Assembly.”

Mark Durkan


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

“(c)
must be made publicly available; and

(d)
must be provided to the Northern Ireland Assembly.”

Mr David Gauke


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)

Bill:

Commital

1.
The Bill shall be committed to a Public Bill Committee

Proceedings in Public Bill Committee

2.
Proceedings in the Public Bill Committee shall (so far as not previously

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

3.
The Public Bill Committee shall have leave to sit twice on the first day on

which it meets.

Consideration and Third Reading

4.
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:
8

, continued

day on which those proceedings are commenced.

5.
Proceedings on Third Reading shall (so far as not previously concluded) be

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

6.
Standing Order No. 83B (Programming committees) shall not apply to

proceedings on Consideration and Third Reading..

Other proceedings

7.
Any other proceedings on the Bill (including any proceedings on

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



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