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| given up to and including |
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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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| (Clauses 7 to 18 and Schedules 2 and 3; Clauses 41 and 42; Clauses 43 and 44; Clauses 65 to
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| 71; Clauses 72 to 81 and Schedules 11 to 14; Clause 129; Clauses 132 to 136; Clauses 144 to
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| 154 and Schedules 18 to 22; any new Clauses or new Schedules relating to employment
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| income, the subject matter of Clauses 41 to 44 and 65 to 71, capital gains tax, insurance
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| premium tax, climate change levy, and tax avoidance and evasion)
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| | This document includes all amendments tabled to date and includes any |
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| | withdrawn amendments at the end. The amendments have been arranged in |
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| | accordance with the Order of the House [11 April 2016]. |
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| CLAUSES 7 TO 12, SCHEDULE 2, CLAUSES 13 TO 16, SCHEDULE 3, CLAUSES 17 AND 18, |
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| NEW CLAUSES AND NEW SCHEDULES RELATING TO EMPLOYMENT INCOME |
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| Mr Chancellor of the Exchequer |
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| Clause 7, page 14, leave out lines 7 to 10 and insert— |
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| | ““(1A) | Where this Chapter applies to any living accommodation— |
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| | (a) | the living accommodation is a benefit for the purposes of this |
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| | Chapter (and accordingly it is immaterial whether the terms on |
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| | which it is provided to any of those persons constitute a fair |
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| | (b) | sections 102 to 108 provide for the cash equivalent of the benefit |
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| | of the living accommodation to be treated as earnings.”” |
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| Mr Chancellor of the Exchequer |
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| Clause 7, page 14, line 10, at end insert— |
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| | “( ) | In section 109 (priority of Chapter 5 over Chapter 1), after subsection (3) insert— |
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| | “(4) | In a case where the cash equivalent of the benefit of the living |
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| | (a) | subsections (2) and (3) do not apply, and |
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| | (b) | the full amount mentioned in subsection (1)(b) constitutes |
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| | earnings from the employment for the year under Chapter 1.”” |
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| Mr Chancellor of the Exchequer |
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| Clause 7, page 14, leave out lines 13 to 16 and insert — |
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| | ““(1A) | Where this Chapter applies to a car or van, the car or van is a benefit for |
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| | the purposes of this Chapter (and accordingly it is immaterial whether the |
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| | terms on which it is made available to the employee or member constitute |
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| Mr Chancellor of the Exchequer |
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| Clause 7, page 14, line 35, at end insert— |
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| | “( ) | In section 120 (benefit of car treated as earnings)— |
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| | (a) | in subsection (2) after “case” insert “(including a case where the cash |
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| | equivalent of the benefit of the car is nil)”, and |
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| | (b) | after subsection (2) insert— |
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| | “(3) | Any reference in this Act to a case where the cash equivalent of |
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| | the benefit of a car is treated as the employee’s earnings for a |
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| | year by virtue of this section includes a case where the cash |
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| | ( ) | In section 154 (benefit of van treated as earnings)— |
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| | (a) | the existing text becomes subsection (1) of that section, and |
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| | (b) | after that subsection insert— |
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| | “(2) | In such a case (including a case where the cash equivalent of the |
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| | benefit of the van is nil) the employee is referred to in this |
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| | Chapter as being chargeable to tax in respect of the van for that |
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| | (3) | Any reference in this Act to a case where the cash equivalent of |
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| | the benefit of a van is treated as the employee’s earnings for a |
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| | year by virtue of this section includes a case where the cash |
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| Mr Chancellor of the Exchequer |
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| Clause 7, page 14, leave out lines 37 to 39 and insert— |
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| | ““(1A) | Where this Chapter applies to a loan— |
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| | (a) | the loan is a benefit for the purposes of this Chapter (and |
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| | accordingly it is immaterial whether the terms of the loan |
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| | constitute a fair bargain), and |
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| | (b) | sections 175 to 183 provide for the cash equivalent of the benefit |
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| | of the loan (where it is a taxable cheap loan) to be treated as |
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| | earnings in certain circumstances.”” |
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| Clause 10, page 15, line 29, after “omit”, insert “, except in the case of a low |
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| Clause 10, page 15, line 38, at end add— |
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| | “(3) | For the purposes of this section, a “low emissions vehicle” means any car first |
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| | registered on or after 1 April 2017 which emits 0.06g or less of nitrous oxides per |
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| Mr Chancellor of the Exchequer |
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| Clause 14, page 19, line 19, leave out paragraph (a) and insert— |
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| | (i) | disregard “either” in the opening words, and |
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| | (ii) | disregard paragraph (b) (and the preceding or), and”. |
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| Clause 16, page 24, line 35, at end add— |
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| | “(2) | The Chancellor of the Exchequer shall undertake a review of the impact of the |
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| | abandonment by HMRC of its valuation check service for Small and Medium- |
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| | sized Enterprises, including its associated impact on employee share ownership |
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| | schemes, and report to Parliament within six months of the passing of this Act.” |
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| Mr Chancellor of the Exchequer |
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| Schedule 3, page 274, line 20, leave out “(1) does” and insert “(1)(a) and (b) do” |
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| | To move the following Clause— |
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| | | “Review of income tax treatment of workers providing services through |
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| | The Chancellor of the Exchequer must conduct a strategic review of the impact |
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| | on workers defined as providing services through intermediaries of their |
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| | treatment for income tax purposes, including the differential impact on different |
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| | types of worker, and must publish the report of the review within six months of |
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| | the passing of this Act.” |
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| | To move the following Clause— |
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| | | “Tax treatment of workers employed through intermediaries |
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| | The Chancellor of the Exchequer must, within six months of the passing of this |
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| | Act, publish a report on the impact of the current system of employment through |
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| | intermediaries on the treatment for tax purposes of the employment income of |
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| | workers employed through an intermediary or umbrella company, including the |
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| | role of intermediaries and umbrella companies.” |
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| | To move the following Clause— |
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| | | “Employee share schemes: value for money |
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| | The Chancellor of the Exchequer shall, within six months of the passing of this |
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| | Act, publish a report giving HM Treasury’s assessment of the value for money |
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| | provided by each type of employee share scheme.” |
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| Clauses 132 to 136, new clauses and new Schedules relating to climate |
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| Clause 135, page 189, line 13, at end add— |
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| | “(3) | The Chancellor of the Exchequer shall conduct a review of the impact of the |
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| | Climate Change Levy in reducing carbon emissions within 12 months of the |
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| | (4) | The report shall have particular reference to— |
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| | (a) | the removal of the exemption for electricity generated from renewable |
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| | (b) | the abolition of the Carbon Reduction Commitment; and |
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| | (c) | reporting requirements by companies and public sector bodies for energy |
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| | usage and carbon emissions.” |
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| Clauses 144 to 147, Schedule 18, Clauses 148 and 149, Schedule 19, Clause 150, |
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| Schedule 20, Clause 151, Schedule 21, Clauses 152 and 153, Schedule 22, |
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| Clause 154, new clauses and new Schedules relating to tax avoidance and |
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| Mr Chancellor of the Exchequer |
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| Clause 144, page 194, leave out lines 12 to 15 and insert— |
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| | “( ) | notifies the person of the person’s rights of appeal with respect to the |
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| | notified adjustments (when made) and contains a statement that if an |
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| | appeal is made against the making of the adjustments— |
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| | (i) | no steps may be taken in relation to the appeal unless and until |
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| | the person is given a notice referred to in section 209F(2), and |
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| | (ii) | the notified adjustments will be cancelled if HMRC fails to take |
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| | at least one of the actions mentioned in section 209B(4) within |
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| | the period specified in section 209B(2).” |
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| Mr Chancellor of the Exchequer |
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| Clause 145, page 198, line 8, leave out “Condition 1 or 2” and insert “the condition |
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| Mr Chancellor of the Exchequer |
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| Clause 145, page 198, line 9, leave out “Condition 1” and insert “The condition” |
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| Mr Chancellor of the Exchequer |
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| Clause 145, page 198, line 10, at end insert “but no notice under paragraph 12 of |
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| Schedule 43 or paragraph 9 of Schedule 43B has yet been given in respect of the matter.” |
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| Mr Chancellor of the Exchequer |
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| Clause 145, page 198, leave out lines 11 and 12 |
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| Mr Chancellor of the Exchequer |
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| Clause 145, page 198, line 20, leave out from first “notice” to end of line 21 and |
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| insert “(a “pooling notice”) which places R’s arrangements in a pool with the lead |
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| Mr Chancellor of the Exchequer |
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| Clause 145, page 198, line 21, at end insert— |
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| | “( ) | There is one pool for any lead arrangements, so all tax arrangements placed in |
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| | a pool with the lead arrangements (as well as the lead arrangements |
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| | themselves) are in one and the same pool. |
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| | ( ) | Tax arrangements which have been placed in a pool do not cease to be in the |
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| | pool except where that is expressly provided for by this Schedule (regardless |
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| | of whether or not the lead arrangements or any other tax arrangements remain |
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| Mr Chancellor of the Exchequer |
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| Clause 145, page 198, line 22, leave out “notice of binding” and insert “pooling |
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| Mr Chancellor of the Exchequer |
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| Clause 145, page 198, line 23, leave out “(which has not been withdrawn)” |
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| Mr Chancellor of the Exchequer |
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| Clause 145, page 198, line 25, leave out from “43” to end of line 26 |
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| Mr Chancellor of the Exchequer |
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| Clause 145, page 198, line 26, at end insert— |
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| | “Notice of proposal to bind arrangements to counteracted arrangements |
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| | 1A (1) | This paragraph applies where a counteraction notice has been given to a person |
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| | in relation to any tax arrangements (the “counteracted arrangements”) which |
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| | are in a pool created under paragraph 1. |
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| | (2) | If a designated HMRC officer considers— |
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| | (a) | that a tax advantage has arisen to another person (“R”) from tax |
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| | arrangements that are abusive, |
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| | (b) | that those tax arrangements (“R’s arrangements”) are equivalent to the |
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| | counteracted arrangements, and |
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| | (c) | that the advantage ought to be counteracted under section 209, |
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| | | the officer may give R a notice (a “notice of binding”) in relation to R’s |
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| | (3) | The officer may not give R a notice of binding if R has been given in respect |
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| | of R’s arrangements a notice under— |
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| | (b) | paragraph 3 of Schedule 43. |
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| | (4) | In this paragraph “counteraction notice” means a notice such as is mentioned |
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| | in sub-paragraph (2) of paragraph 12 of Schedule 43 or sub-paragraph (3) of |
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| | paragraph 9 of Schedule 43B (notice of final decision to counteract). |
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| Mr Chancellor of the Exchequer |
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| Clause 145, page 198, line 27, after “a” insert “pooling notice or” |
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| Mr Chancellor of the Exchequer |
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| Clause 145, page 198, line 30, after “A” insert “pooling notice or” |
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| Mr Chancellor of the Exchequer |
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| Clause 145, page 198, line 34, after “arrangements” insert “or the counteracted |
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| arrangements (as the case may be)” |
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| Mr Chancellor of the Exchequer |
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| Clause 145, page 199, line 1, after “A” insert “pooling notice or” |
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| Mr Chancellor of the Exchequer |
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| Clause 145, page 199, leave out lines 4 to 10 |
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