Session 2016-17
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Other Bills before Parliament


 
 

1

 

House of Commons

 
 

Notices of Amendments

 

given up to and including

 

Tuesday 8 November 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: 1-2, NC1-NC3

 

Consideration of Bill (Report Stage)


 

Small Charitable Donations and Childcare


 

Payments Bill


 

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withdrawn amendments at the end.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 in which they relate to the Bill.

 


 

New Clauses

 

John McDonnell

 

Rebecca Long Bailey

 

Peter Dowd

 

Jonathan Reynolds

 

NC1

 

Parliamentary Star    

To move the following Clause—

 

         

“Prevention of fraud and abuse of small donations scheme

 

(1)    

The Small Charitable Donations Act 2012 is amended as follows.

 

(2)    

After section 16, insert the following—

 

“16A  

Prevention of fraud and abuse of small donations scheme


 
 

Notices of Amendments: 8 November 2016                  

2

 

Small Charitable Donations and Childcare , continued

 
 

(1)    

Her Majesty’s Revenue and Customs must, in respect of each tax year

 

beginning with 2017-18, prepare an annual report specifying—

 

(a)    

the number of penalties imposed under this Act,

 

(b)    

the circumstances giving rise to the imposition of such penalties,

 

(c)    

its assessment of the extent to which charities have been

 

established or operated for the primary purpose of securing

 

benefits from the small donations scheme, and

 

(d)    

its assessment of the evidence available on the role of the gift aid

 

matching rule in preventing fraud and abuse.

 

(2)    

A report prepared under subsection (1) must be laid before each House of

 

Parliament by the Chancellor of the Exchequer.

 

(3)    

In this section, “the gift aid matching rule” has the same meaning as in

 

section 14(3).”

 

Member’s explanatory statement

 

This new clause requires HMRC to indicate how, each tax year, it has exercised its powers to

 

impose penalties and in what circumstances and to provide an assessment of evidence on the role

 

of the gift aid matching rule in preventing fraud and abuse.

 


 

John McDonnell

 

Rebecca Long Bailey

 

Peter Dowd

 

Jonathan Reynolds

 

NC2

 

Parliamentary Star    

To move the following Clause—

 

         

“Review of operation of gift aid matching rule

 

(1)    

The Small Charitable Donations Act 2012 is amended as follows.

 

(2)    

After section 16, insert the following—

 

“5A    

Review of operation of gift aid matching rule

 

(1)    

The Chancellor of the Exchequer shall, no later than the end of the 2017-

 

18 tax year, undertake a review of the operation of the gift aid matching

 

rule.

 

(2)    

As part of the review of under subsection (1), the Chancellor of the

 

Exchequer shall consult charities and other organisations that he

 

considers relevant about—

 

(a)    

the role of the gift aid matching rule in preventing fraud and

 

abuse, and

 

(b)    

the appropriateness of the Treasury exercising its order-making

 

powers under section 14(2).

 

(3)    

A report of the review undertaken in accordance with this section must

 

be laid before each House of Parliament by the Chancellor of the

 

Exchequer.

 

(4)    

In this section, “the gift aid matching rule” has the same meaning as in

 

section 14(3).”

 

Member’s explanatory statement

 

This new clauses requires the Chancellor of the Exchequer to review the gift aid matching rule and


 
 

Notices of Amendments: 8 November 2016                  

3

 

Small Charitable Donations and Childcare , continued

 
 

to consult charities and other organisations on the appropriateness of exercising the Treasury’s

 

powers to amend or abolish that rule which limits the amount of top-up payments to which a

 

charity is entitled by reference to the amount of gifts made to the charity in respect of which it has

 

made successful gift aid exemption claims.

 


 

John McDonnell

 

Rebecca Long Bailey

 

Peter Dowd

 

Jonathan Reynolds

 

NC3

 

Parliamentary Star    

To move the following Clause—

 

         

“Regulations on local branches and groups

 

(1)    

The Small Charitable Donations Act 2012 is amended as set out in subsections

 

(2) and (3).

 

(2)    

After section 5(1) (general provisions on meaning of “connected”), insert—

 

“(1A)    

This section is subject to the provisions of regulations made under section

 

5A (regulations on local branches and groups).”

 

(3)    

After section 5, insert the following—

 

“5A    

Regulations on local branches and groups

 

(1)    

The Treasury shall by regulations prescribe organisations in which local

 

or regional branches or groups may not be considered to be connected for

 

the purposes of sections 4 and 5.

 

(2)    

The Treasury shall publish the first set of draft regulations made under

 

subsection (1) no later than 31 October 2017.

 

(3)    

Before publishing draft regulations under this section, the Treasury shall

 

consult—

 

(a)    

the Scout Association;

 

(b)    

the Guide Association;

 

(c)    

the Combined Cadet Force Association; and

 

(d)    

such other organisations as appear to the Treasury to be

 

relevant.”

 

Member’s explanatory statement

 

This new clause requires the Treasury to identify organisations with local or regional branch or

 

group structures in order that those local and regional branches or groups can be separately

 

eligible under the scheme, and to consult certain organisations about the regulations in draft.

 

 



 
 

Notices of Amendments: 8 November 2016                  

4

 

Small Charitable Donations and Childcare , continued

 
 

John McDonnell

 

Rebecca Long Bailey

 

Peter Dowd

 

Jonathan Reynolds

 

1

 

Parliamentary Star    

Clause  2,  page  2,  leave out lines 1 to 6 and insert—

 

“(a)    

in the heading after “small”, delete “cash payment” and insert

 

“donation”;

 

(b)    

in sub-paragraph (1) omit the words “in cash”;

 

(c)    

after that sub-paragraph insert—

 

“(1A)    

The gift must be made

 

(a)    

in cash;

 

(b)    

by cheque;

 

(c)    

by electronic communication; or

 

(d)    

by a contactless payment.”

 

(d)    

in sub-paragraph (3) after the definition of “cash” insert—

 

    

”cheque” means a written order instructing a bank to pay upon its

 

presentation to the person designated in it, or the to the person possessing

 

it, a certain sum of money from the account of the person who draws it;

 

    

“electronic communication” means a payment made via the internet or

 

text message.”

 

Member’s explanatory statement

 

This amendment would extend the range of methods by which payments can be made under the Gift

 

Aid Small Donations Scheme.

 

John McDonnell

 

Rebecca Long Bailey

 

Peter Dowd

 

Jonathan Reynolds

 

2

 

Parliamentary Star    

Clause  2,  page  2,  line  6,  at end insert—

 

“or

 

(c)    

by a comparable method prescribed by the Treasury by regulations.”

 

Member’s explanatory statement

 

This amendment would give the Treasury a power to prescribe by regulations other methods of

 

payment comparable to contactless payment in the future.

 


 
 

Notices of Amendments: 8 November 2016                  

5

 

Small Charitable Donations and Childcare , continued

 
 

Order of the House [11 October 2016]

 

That the following provisions shall apply to the Small Charitable Donations and

 

Childcare Payments Bill:

 

Committal

 

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 Tuesday 18 October 2016.

 

3.    

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

 

which it meets.

 

Proceedings on Consideration and up to and including Third Reading

 

4.    

Proceedings on Consideration and any 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 day on which

 

proceedings on Consideration 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 up to and including Third Reading.

 

Other proceedings

 

7.    

Any other proceedings on the Bill (including any proceedings on

 

consideration of Lords Amendments or on any further messages from the

 

Lords) may be programmed.

 


 

 

Revised 08 November 2016