1

House of Commons

Tuesday 25 April 2017

Committee of the whole House

New Amendments handed in are marked thus

Amendments which will comply with the required notice period at their next appearance

Amendments tabled since the last publication: 4-57

Finance (No. 2) 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withdrawn amendments at the end.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.

The Chancellor of the Exchequer has given notice of his intention to oppose the

questions that will be put from the Chair and that are listed below (with the effect that

the provisions so listed would be left out of the Bill)—

(a)      That the following Clauses stand part of the Bill:

Clause 5

Clauses 9 and 10

Clauses 12 to 16

Clauses 19 and 20

Clauses 22 to 44

Clauses 49 to 56

Clause 60

Clauses 62 and 63

Clauses 66 and 67

Clause 70

Clauses 108 to 126

Clauses 128 to 133

(b)      That the following Schedules be Schedules to the Bill:

Schedules 5 and 6

Schedules 8 to 15

Schedules 17 and 18

Schedules 24 to 29

Committee of the whole House: 25 April 2017              

2

Finance (No. 2) Bill, continued

Chancellor of the Exchequer

4

Clause  48,  page  49,  line  26,  leave out “Schedules 16 and 17 make” and insert

“Schedule 16 makes”

Kirsty Blackman

1

Clause  65,  page  73,  line  4,  leave out subsection (2)

Kirsty Blackman

2

Clause  76,  page  81,  line  15,  leave out paragraph (a)

Kirsty Blackman

3

Clause  76,  page  81,  line  20,  leave out subsection (2)

Chancellor of the Exchequer

That clause 127 be transferred to the end of line 34 on page 77

Chancellor of the Exchequer

5

Clause  134,  page  126,  leave out line 17

Chancellor of the Exchequer

6

Clause  134,  page  126,  leave out line 20

Chancellor of the Exchequer

7

Clause  134,  page  126,  leave out lines 22 to 24

Committee of the whole House: 25 April 2017              

3

Finance (No. 2) Bill, continued

Chancellor of the Exchequer

8

Clause  134,  page  126,  leave out line 30

Chancellor of the Exchequer

9

Clause  134,  page  127,  leave out lines 1 and 2

New Clauses

Kirsty Blackman

NC1

To move the following Clause—

“Review of international best practice in relation to tax avoidance and tax

evasion

(1)    

The Chancellor of the Exchequer must, within two months of the passing of this

Act, commission a review of international best practice by Governments and tax

collection authorities in relation to—

(a)    

the prevention and reduction of tax avoidance arrangements, and

(b)    

combatting tax evasion.

(2)    

A report of the review under subsection (1) must be laid before the House of

Commons within six months of the passing of this Act.

(3)    

In this section, “tax avoidance arrangements” mean arrangements broadly

comparable in their effect to arrangements in the United Kingdom which have the

obtaining of a tax advantage as the main purpose, or one of the main purposes, of

the arrangements.”

Kirsty Blackman

NC2

To move the following Clause—

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

Fire and Rescue Service

(1)    

The Chancellor of the Exchequer must, within two months of the passing of this

Act, commission a review of the VAT treatment of the Scottish Police Authority

and the Scottish Fire and Rescue Service, including but not limited to—

(a)    

an analysis of the impact on the financial position of Police Scotland and

the Scottish Fire and Rescue Service arising from their VAT treatment,

and

(b)    

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.

Committee of the whole House: 25 April 2017              

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Finance (No. 2) Bill, continued

(2)    

A report of the review under subsection (1) must be laid before the House of

Commons within six months of the passing of this Act.”

Kirsty Blackman

NC3

To move the following Clause—

“Review of oil and gas corporation tax rates and investment allowances

(1)    

The Chancellor of the Exchequer must, within two months of the passing of this

Act, commission a 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.

(2)    

A report of the review under subsection (1) must be laid before the House of

Commons within six months of the passing of this Act.”

Kirsty Blackman

NC4

To move the following Clause—

“Review of tax regime relating to decommissioning of oil and gas

infrastructure

(1)    

The Chancellor of the Exchequer must, within two months of the passing of this

Act, 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

or the development of new fields in the UK continental shelf.

(2)    

In undertaking the review under subsection (1), the Chancellor of the Exchequer

must consult—

(a)    

the Department for Business, Energy and Industrial Strategy;

(b)    

the Oil and Gas Authority;

(c)    

Scottish Ministers; and

(d)    

such other stakeholders as the Chancellor of the Exchequer thinks

appropriate.

(3)    

A report of the review under subsection (1) must be laid before the House of

Commons within six months of the passing of this Act.”

Committee of the whole House: 25 April 2017              

5

Finance (No. 2) Bill, continued

Kirsty Blackman

NC5

To move the following Clause—

“Review of tax status of allowances for members of the House of Lords

(1)    

The Chancellor of the Exchequer must, within two months of the passing of this

Act, commission a review of the tax status of allowances payable to members of

the House of Lords in that capacity.

(2)    

A report of the review under subsection (1) must be laid before the House of

Commons within six months of the passing of this Act.”

Chancellor of the Exchequer

10

Schedule  1,  page  129,  line  32,  at end insert—

“(3)    

Subsection (1) is subject to subsection (4).

(4)    

A primary-healthcare provider is a public authority for the purposes of this

Chapter only if the primary-healthcare provider—

(a)    

has a registered patient list for the purposes of relevant medical-services

regulations,

(b)    

is within paragraph 43A in Part 3 of Schedule 1 to the Freedom of

Information Act 2000 (providers of primary healthcare services in

England and Wales) by reason of being a person providing primary

dental services,

(c)    

is within paragraph 51 in that Part of that Schedule (providers of

healthcare services in Northern Ireland) by reason of being a person

providing general dental services, or

(d)    

is within paragraph 33 in Part 4 of Schedule 1 to the Freedom of

Information (Scotland) Act 2002 (providers of healthcare services in

Scotland) by reason of being a person providing general dental services.

(5)    

In this section—

“primary-healthcare provider” means an authority that is within subsection

(1)(a) or (b) only because it is within a relevant paragraph,

“relevant paragraph” means—

(a)    

any of paragraphs 43A to 45A and 51 in Part 3 of Schedule 1 to

the Freedom of Information Act 2000, or

(b)    

any of paragraphs 33 to 35 in Part 4 of Schedule 1 to the Freedom

of Information (Scotland) Act 2002, and

“relevant medical-services regulations” means any of the following—

(a)    

the Primary Medical Services (Sale of Goodwill and Restrictions

on Sub-contracting) Regulations 2004 (S.I. 2004/906),

(b)    

the Primary Medical Services (Sale of Goodwill and Restrictions

on Sub-contracting) (Wales) Regulations 2004 (S.I. 2004/1017),

(c)    

the Primary Medical Services (Sale of Goodwill and Restrictions

on Sub-contracting) (Scotland) Regulations 2004 (S.S.I. 2004/

162), and

(d)    

the Primary Medical Services (Sale of Goodwill and Restrictions

on Sub-contracting) Regulations (Northern Ireland) 2004

(S.R. (N.I.) 2004 No. 477).

Committee of the whole House: 25 April 2017              

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Finance (No. 2) Bill, continued

(6)    

The Commissioners for Her Majesty’s Revenue and Customs may by regulations

amend this section in consequence of—

(a)    

any amendment or revocation of any regulations for the time being

referred to in this section,

(b)    

any amendment in Part 3 of Schedule 1 to the Freedom of Information

Act 2000, or

(c)    

any amendment in Part 4 of Schedule 1 to the Freedom of Information

(Scotland) Act 2002.”

Chancellor of the Exchequer

11

Schedule  2,  page  160,  line  14,  at end insert—

“( )    

section 307 (death or retirement provision), so far as relating to provision

made for retirement benefits;”

Chancellor of the Exchequer

12

Schedule  2,  page  160,  line  26,  at end insert—

“( )    

In subsection (5) “retirement benefit” has the meaning that would be given by

subsection (2) of section 307 if “or death” were omitted in both places where it

occurs in that subsection.”

Chancellor of the Exchequer

13

Schedule  3,  page  166,  line  18,  leave out from beginning to “in” in line 23 and

insert—

“(a)    

that, in the case of any money purchase arrangement relating to a member

of the fund that is not a cash balance arrangement, no contributions are

made under the arrangement on or after 6 April 2017;

(aa)    

that, in the case of any cash balance arrangement relating to a member of

the fund, there is no increase on or after 6 April 2017 in the value of any

person’s rights under the arrangement;

(b)    

that, in the case of any defined benefits arrangement relating to a member

of the fund, there is no increase on or after 6 April 2017 in the value of

any person’s rights under the arrangement; and

(c)    

that, in the case of any arrangement relating to a member of the fund that

is neither a money purchase arrangement nor a defined benefits

arrangement—

(i)    

no contributions are made under the arrangement on or after 6

April 2017, and

(ii)    

there is no increase on or after 6 April 2017.”

Committee of the whole House: 25 April 2017              

7

Finance (No. 2) Bill, continued

Chancellor of the Exchequer

14

Schedule  3,  page  166,  line  24,  at end insert—

“(6AA)    

For the purposes of subsection (6A)(aa)—

(a)    

whether there is an increase in the value of a person’s rights is to be

determined by reference to whether there is an increase in the amount that

would, on the valuation assumptions, be available for the provision of

benefits under the arrangement to or in respect of the person (and, if there

is, the amount of the increase), but

(b)    

in the case of rights that accrued to a person before 6 April 2017, ignore

increases in the value of the rights if in no tax year do they exceed the

relevant percentage.”

Chancellor of the Exchequer

15

Schedule  3,  page  166,  line  30,  leave out “ignore increases in the value of a

person’s” and insert “in the case of rights that accrued to a person before 6 April 2017,

ignore increases in the value of the”

Chancellor of the Exchequer

16

Schedule  3,  page  166,  line  31,  at end insert—

“(6BA)    

For the purposes of subsection (6A)(c)(ii), regulations made by the

Commissioners for Her Majesty’s Revenue and Customs may make provision—

(a)    

for determining whether there is an increase in the value of a person’s

rights,

(b)    

for determining the amount of any increase, and

(c)    

for ignoring the whole or part of any increase;

and regulations under this subsection may make provision having effect in

relation to times before the regulations are made.”

Chancellor of the Exchequer

17

Schedule  3,  page  166,  line  32,  leave out “subsection (6B)(b)” and insert “this

section”

Chancellor of the Exchequer

18

Schedule  3,  page  167,  leave out lines 5 to 7

Chancellor of the Exchequer

19

Schedule  3,  page  167,  line  8,  after “subsection” insert “(6BA) or”

Chancellor of the Exchequer

20

Schedule  3,  page  167,  line  10,  leave out from “(7)” to end of line 16 and insert “—

(a)    

for “In this section—” substitute “For the purposes of this section—

“arrangement”, in relation to a member of a

superannuation fund, means an arrangement relating

to the member under the fund;

a money purchase arrangement relating to a member of

a superannuation fund is a “cash balance