Session 2016-17
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Other Bills before Parliament


 
 

1

 

House of Commons

 
 

Notices of Amendments

 

given up to and including

 

Tuesday 14 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

 

Amendments tabled since the last publication: 3-4, NC4-NC6

 

Public Bill Committee


 

Finance Bill


 

(Except 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withdrawn amendments at the end.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 the

 

order to be proposed by Mr David Gauke.

 


 

Mr David Gauke

 

To move, That the Bill be considered in the following order, namely, Clauses 1 to 5,

 

Schedule 1, Clause 6, Clause 19, Schedule 4, Clauses 20 to 22, Schedule 5, Clauses 23 to

 

39, Schedule 6, Clause 40, Clause 45, Schedule 7, Clauses 46 to 50, Schedule 8, Clauses

 

51 to 60, Schedule 9, Clauses 61 and 62, Schedule 10, Clauses 63 and 64, Clause 82,

 

Schedule 15, Clauses 83 to 122, Schedule 16, Clauses 123 to 128, Clauses 130 and 131,

 

Clauses 137 to 141, Schedule 17, Clauses 142 and 143, Clause 155, Schedule 23, Clauses

 

156 to 168, Schedule 24, Clauses 169 to 172, Schedule 25, Clauses 173 to 179, new

 

Clauses, new Schedules, remaining proceedings on the Bill.

 



 
 

Notices of Amendments: 14 June 2016                     

2

 

Finance Bill, continued

 
 

Roger Mullin

 

3

 

Parliamentary Star    

Clause  2,  page  2,  line  4,  at end add—

 

“(3)    

The Chancellor shall assess the effect on taxation revenue of increasing the basic

 

rate limit in line with the Consumer Prices Index for 2017-18 and by no more than

 

increases in that index until 2021-22.”

 


 

Roger Mullin

 

4

 

Parliamentary Star    

Clause  5,  page  8,  line  28,  at end add—

 

“(12)    

The Chancellor of the Exchequer shall commission a review of how the changes

 

to the tax on dividend income implemented by this Act affect directors of micro-

 

business companies, to include—

 

(a)    

the impacts across the distribution of directors’ net income;

 

(b)    

whether company failure rates have been affected; and

 

(c)    

whether the law could be amended to minimise the impact on directors

 

with low income.

 

(13)    

The Chancellor shall report to Parliament about his findings within six months of

 

the passing of this Act.”

 


 

Roger Mullin

 

1

 

Clause  115,  page  162,  line  8,  leave out from “liners” to end of line 9

 

Roger Mullin

 

2

 

Clause  115,  page  162,  line  10,  at end insert—

 

“(d)    

products that are designed, and marketed, as being solely for use for

 

absorbing breastmilk”.

 


 

NEW CLAUSES

 

Roger Mullin

 

NC1

 

To move the following Clause—

 

         

“VAT treatment of the Scottish Police Authority and the Scottish Fire and

 

Rescue Service

 

The Chancellor of the Exchequer must commission a review of the VAT

 

treatment of the Scottish Police Authority and the Scottish Fire and Rescue

 

Service, including but not limited to an analysis of the impact on the financial

 

position of Police Scotland and the Scottish Fire and Rescue Service arising from


 
 

Notices of Amendments: 14 June 2016                     

3

 

Finance Bill, continued

 
 

their VAT treatment and an estimate of the change to their financial position were

 

they eligible for a refund of VAT under section 33 of the VAT Act 1994, and must

 

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

 


 

Roger Mullin

 

NC2

 

To move the following Clause—

 

         

“Review of the Apprenticeship Levy

 

The provisions of this Act relating to the Apprenticeship Levy shall not come into

 

force until the Chancellor of the Exchequer has laid before Parliament a report on

 

how the levy will be implemented, including but not limited to information on

 

how equitable treatment of the different parts of the UK will be assured in its

 

implementation.”

 


 

Roger Mullin

 

NC3

 

To move the following Clause—

 

         

“Corporation tax treatment of the oil and gas industry

 

The Chancellor of the Exchequer shall, within six months of the passing of this

 

Act, commission a comprehensive review of the corporation tax rates and

 

investment allowances applicable to companies producing oil and gas in the UK

 

or on the UK continental shelf, and publish the report of the review.”

 


 

Roger Mullin

 

NC4

 

Parliamentary Star    

To move the following Clause—

 

         

“Fuel duty regulator regime

 

The Chancellor of the Exchequer shall undertake a review of fuel duty to establish

 

the form of fuel duty regulator regime which would best ensure stability of

 

pricing, and report to Parliament within six months of the passing of this Act.”

 



 
 

Notices of Amendments: 14 June 2016                     

4

 

Finance Bill, continued

 
 

Roger Mullin

 

NC5

 

Parliamentary Star    

To move the following Clause—

 

         

“Taxation of allowances payable to members of the House of Lords

 

The Chancellor of the Exchequer shall undertake a review of the tax-free status

 

of allowances payable to members of the House of Lords and report to Parliament

 

within six months of the passing of this Act.”

 


 

Roger Mullin

 

NC6

 

Parliamentary Star    

To move the following Clause—

 

         

“Oil and gas: decommissioning contracts

 

(1)    

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

 

the tax regime could be changed to increase the competitiveness of UK-registered

 

companies in bidding for supply chain contracts associated with the

 

decommissioning of oil and gas infrastructure.

 

(2)    

In undertaking the review, the Chancellor shall consult the Department for

 

Business, Innovation and Skills, the Oil and Gas Authority; Scottish Ministers;

 

and any other stakeholders that the Chancellor thinks appropriate.

 

(3)    

The Chancellor shall report to Parliament on the results of his review within six

 

months of the passing of this Act.”

 

 

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.


 
 

Notices of Amendments: 14 June 2016                     

5

 

Finance Bill, continued

 
 

Proceedings in committee

 

3.    

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

 

days.

 

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: 14 June 2016                     

6

 

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 14 June 2016