Session 2016-17
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Other Bills before Parliament


 
 

1

 

House of Commons

 
 

Notices of Amendments

 

given up to and including

 

Wednesday 8 June 2016

 

New Amendments handed in are marked thus Parliamentary Star

 

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

 

Committee of the whole House


 

Finance Bill


 

(Clauses 7 to 18 and Schedules 2 and 3; Clauses 41 and 42; Clauses 43 and 44; Clauses 65 to


 

71; Clauses 72 to 81 and Schedules 11 to 14; Clause 129; Clauses 132 to 136; Clauses 144 to


 

154 and Schedules 18 to 22; any new Clauses or new Schedules relating to employment


 

income, the subject matter of Clauses 41 to 44 and 65 to 71, capital gains tax, insurance


 

premium tax, climate change levy, and tax avoidance and evasion)


 

Note

 

This document includes all amendments tabled to date and includes any

 

withdrawn amendments at the end. The amendments have been arranged in

 

accordance with the Order of the House [11 April 2016].

 



 
 

Notices of Amendments: 8 June 2016                     

2

 

Finance Bill, continued

 
 

CLAUSES 7 TO 12, SCHEDULE 2, CLAUSES 13 TO 16, SCHEDULE 3, CLAUSES 17 AND 18,

 

NEW CLAUSES AND NEW SCHEDULES RELATING TO EMPLOYMENT INCOME

 

Roger Mullin

 

NC1

 

To move the following Clause—

 

         

“Review of income tax treatment of workers providing services through

 

intermediaries

 

The Chancellor of the Exchequer must conduct a strategic review of the impact

 

on workers defined as providing services through intermediaries of their

 

treatment for income tax purposes, including the differential impact on different

 

types of worker, and must publish the report of the review within six months of

 

the passing of this Act.”

 

 


 

CLAUSE 72, SCHEDULES 11 AND 12, CLAUSES 73 TO 75, SCHEDULE 13, CLAUSE 76,

 

SCHEDULE 14, CLAUSES 77 TO 81, NEW CLAUSES AND NEW SCHEDULES RELATING TO

 

CAPITAL GAINS TAX

 

Roger Mullin

 

NC2

 

To move the following Clause—

 

         

“Review of remuneration of investment fund managers

 

The Chancellor of the Exchequer must commission a review of ways in which the

 

law could be amended to ensure that no element of the remuneration paid to an

 

investment fund manager may be treated as a capital gain, and that such

 

remuneration shall be treated for tax purposes wholly as income, and must

 

publish the report of the review within six months of the passing of this Act.”

 

 



 
 

Notices of Amendments: 8 June 2016                     

3

 

Finance Bill, continued

 
 

Clauses 144 to 147, Schedule 18, Clauses 148 and 149, Schedule 19, Clause 150,

 

Schedule 20, Clause 151, Schedule 21, Clauses 152 and 153, Schedule 22,

 

Clause 154, new clauses and new Schedules relating to tax avoidance and

 

evasion

 

Caroline Flint

 

Meg Hillier

 

Nigel Mills

 

John Pugh

 

Deidre Brock

 

Bridget Phillipson

 

Mrs Anne-Marie Trevelyan

 

Chris Evans

 

Karin Smyth

 

Mr Stewart Jackson

 

David Mowat

 

Dame Margaret Hodge

 

Mr David Davis

 

Mr Richard Bacon

 

Mr David Hanson

 

Rob Marris

 

Mr George Howarth

 

Jess Phillips

 

1

 

Parliamentary Star - white    

Schedule  19,  page  516,  line  21,  at end insert—

 

“(2A)    

A group tax strategy of a qualifying group which is a MNE group must also

 

include a country-by-country report.

 

(2B)    

In paragraph (2A) “country-by-country report” has the meaning given by the

 

Taxes (Base Erosion and Profit Shifting) (Country by Country Reporting)

 

Regulations 2016.”

 

 

Order of the House [11 APRIL 2016]

 

That the following provisions shall apply to the Finance (No. 2) Bill:

 

Committal

 

1.    

The following shall be committed to a Committee of the whole House—

 

(1)    

Clauses 7 to 18 and Schedules 2 and 3 (employment income);

 

(2)    

Clauses 41 and 42 (corporation tax: charge and rates);

 

(3)    

Clauses 43 and 44 (corporation tax: research and development);

 

(4)    

Clauses 65 to 71 (capital allowances, trade and property business

 

profits);

 

(5)    

Clauses 72 to 81 and Schedules 11 to 14 (capital gains tax);

 

(6)    

Clause 129 (insurance premium tax);

 

(7)    

Clauses 132 to 136 (climate change levy);

 

(8)    

Clauses 144 to 154 and Schedules 18 to 22 (tax avoidance and

 

evasion);

 

(9)    

any new Clauses or new Schedules relating to—

 

(a)    

employment income,

 

(b)    

the subject matter of Clauses 41 to 44 and 65 to 71,

 

(c)    

capital gains tax,

 

(d)    

insurance premium tax,

 

(e)    

climate change levy, and

 

(f)    

tax avoidance and evasion.

 

2.    

The remainder of the Bill shall be committed to a Public Bill Committee.

 

Proceedings in committee

 

3.    

Proceedings in Committee of the whole House shall be completed in two

 

days.


 
 

Notices of Amendments: 8 June 2016                     

4

 

Finance Bill, continued

 
 

4.    

Those proceedings shall be taken on each of those days as shown in the first

 

column of the following Table and in the order so shown.

 

5.    

Each part of the proceedings shall (so far as not previously concluded) be

 

brought to a conclusion at the time specified in relation to it in the second

 

column of the Table.

 

6.    

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

 

proceedings in Committee of the whole House.

 

          TABLE

 

Proceedings

Time for conclusion of proceedings

 
 

First day

  
 

Clauses 7 to 12, Schedule 2,

Two hours from commencement of

 
 

Clauses 13 to 16, Schedule 3,

proceedings on the Bill on the first

 
 

Clauses 17 and 18, new clauses

day

 
 

and new Schedules relating to

  
 

employment income

  
 

Clauses 132 to 136, new clauses

Four hours from commencement

 
 

and new Schedules relating to

of proceedings on the Bill on the

 
 

climate change levy

first day

 
 

Clause 129 and new clauses and

Six hours from commencement of

 
 

new Schedules relating to

proceedings on the Bill on the first

 
 

insurance premium tax

day

 
 

Proceedings

Time for conclusion of proceedings

 
 

Second day

  
 

Clauses 144 to 147, Schedule 18,

Two hours from commencement of

 
 

Clauses 148 and 149, Schedule 19,

proceedings on the Bill on the

 
 

Clause 150, Schedule 20, Clause

second day

 
 

151, Schedule 21, Clauses 152 and

  
 

153, Schedule 22, Clause 154, new

  
 

clauses and new Schedules relating

  
 

to tax avoidance and evasion

  
 

Clauses 41 to 44, Clauses 65 to 71,

Four hours from commencement

 
 

new clauses and new Schedules

of proceedings on the Bill on the

 
 

relating to the subject matter of

second day

 
 

those clauses

  
 

Clause 72, Schedules 11 and 12,

Six hours from commencement of

 
 

Clauses 73 to 75, Schedule 13,

proceedings on the Bill on the

 
 

Clause 76, Schedule 14, Clauses

second day

 
 

77 to 81, new Clauses and new

  
 

Schedules relating to capital gains

  
 

tax

  

 
 

Notices of Amendments: 8 June 2016                     

5

 

Finance Bill, continued

 
 

Proceedings in Public Bill Committee etc

 

7.    

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

 

concluded) be brought to a conclusion on 14 July.

 

8.    

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

 

which it meets.

 

9.    

 When the provisions of the Bill considered, respectively, by the Committee

 

of the whole House and by the Public Bill Committee have been reported to

 

the House, the Bill shall be proceeded with as if it had been reported as a

 

whole to the House from the Public Bill Committee.

 

Consideration and Third Reading

 

10.    

Proceedings on Consideration, any proceedings in Legislative Grand

 

Committee and proceedings on Third Reading shall be completed in two

 

days.

 

11.    

Proceedings on Consideration and proceedings in Legislative Grand

 

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

 

conclusion one hour before the moment of interruption on the second day of

 

proceedings on Consideration.

 

12.    

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

 

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

 

13.    

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

 

proceedings on Consideration and up to and including Third Reading.

 


 

 

Revised 08 June 2016