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Other Bills before Parliament


 
 

11

 

House of Commons

 
 

Thursday 5 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


 

Note

 

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

 

Committee [3 February 2015].

 


 

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.”


 
 

Public Bill Committee:                               

12

 

, continued

 
 

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

 

Parliamentary Star - white    

Clause  1,  page  12,  line  21,  at end add—

 

“(c)    

must be made publicly available; and

 

(d)    

must be provided to the Northern Ireland Assembly.”

 

Mark Durkan

 

Parliamentary Star - white    

Clause  1,  page  19,  line  27,  at end add—

 

“(c)    

must be made publicly available; and

 

(d)    

must be provided to the Northern Ireland Assembly.”

 

Mark Durkan

 

Parliamentary Star - white    

Clause  1,  page  21,  line  28,  at end add—

 

“(c)    

must be made publicly available; and

 

(d)    

must be provided to the Northern Ireland Assembly.”

 

Mark Durkan

 

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

 

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.”


 
 

Public Bill Committee:                               

13

 

, continued

 
 

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.

 

new clause

 

Mark Durkan

 

NC1

 

Parliamentary Star - white    

To move the following Clause

 

         

“Guidance

 

(1)    

The Treasury and HMRC must publish detailed guidance on this Act and any

 

subsequent amendments made under this Act.

 

(2)    

The Treasury must make any guidance published under this Act available to the

 

Northern Ireland Assembly.

 

(3)    

The Treasury may, from time to time, publish revisions of guidance produced

 

under this section.”

 

 

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

 

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..


 
 

Public Bill Committee:                               

14

 

, continued

 
 

Other proceedings

 

7.    

Any other proceedings on the Bill (including any proceedings on

 

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

 

 

Order of the Committee [3 February 2015]

 

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

 

conclusion at 5.00 pm on Thursday 12 February.

 


 
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