1

House of Commons

Notices of Amendments

given up to and including

Friday 21 April 2017

New Amendments handed in are marked thus

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

Committee

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withdrawn amendments at the end.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.

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)

Notices of Amendments: 21 April 2017                  

2

Finance (No. 2) Bill, continued

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.

(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

Notices of Amendments: 21 April 2017                  

3

Finance (No. 2) Bill, continued

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.”

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.”