Session 2017-19
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Notices of Amendments: 14 December 2017                  

8

 

Finance (No. 2) Bill, continued

 
 

Jeremy Corbyn

 

John McDonnell

 

Mr Nicholas Brown

 

Peter Dowd

 

Jonathan Reynolds

 

Anneliese Dodds

 

NC10

 

Parliamentary Star - white    

To move the following Clause—

 

         

“Annual report on relief for first-time buyers

 

(1)    

The Chancellor of the Exchequer must prepare and lay before the House of

 

Commons a report for each relevant period on the operation of the relief for first-

 

time buyers introduced in Schedule 6ZA to FA 2003 not less than three months

 

after the end of the relevant period.

 

(2)    

The report shall include, in particular, information in respect of the relevant

 

period on—

 

(a)    

the number of first-time buyers benefiting from the relief,

 

(b)    

the number of purchases benefiting from the relief,

 

(c)    

the average age of first-time buyers benefiting from the relief,

 

(d)    

the effects on the operation of the private rented sector,

 

(e)    

the effects on council housing and other social housing,

 

(f)    

the effects on the supply of affordable housing, and

 

(g)    

the effects on the operation of collective investment schemes under Part

 

17 of the Financial Services and Markets Act 2000 in the provision of

 

cooperative housing.

 

(3)    

For the purposes of this section, “relevant period” means—

 

(a)    

the period from 22 November 2017 to 5 April 2018,

 

(b)    

each period of 12 months beginning on 6 April during which the relief is

 

in effect, and

 

(c)    

the period beginning on 6 April and ending with the day on which the

 

relief ceases to have effect.”

 

Member’s explanatory statement

 

This new clause requires an annual report on the operation of the relief for first-time buyers,

 

including information on the beneficiaries and effects on different aspects of housing supply.

 

 


 

NEW CLAUSES AND SCHEDULES RELATING TO THE INCOME TAX TREATMENT OF

 

ARMED FORCES’ ACCOMMODATION ALLOWANCES

 

Jeremy Corbyn

 

John McDonnell

 

Mr Nicholas Brown

 

Peter Dowd

 

Jonathan Reynolds

 

Anneliese Dodds

Nia Griffith

 

NC5

 

To move the following Clause—


 
 

Notices of Amendments: 14 December 2017                  

9

 

Finance (No. 2) Bill, continued

 
 

         

“Parliamentary scrutiny of regulations relating to armed forces’

 

accommodation allowance

 

(1)    

Section 717 of ITEPA 2003 (regulations made by Treasury or Commissioners) is

 

amended as follows.

 

(2)    

In subsection (3), leave out “subsection (4)” and insert “subsections (3A) and

 

(4)”.

 

(3)    

After subsection (3), insert—

 

“(3A)    

No regulations may be made under section 297D unless a draft has been

 

laid before and approved by a resolution of the House of Commons.””

 

Member’s explanatory statement

 

This new clause requires that regulations setting conditions relating to the availability of the

 

income tax exemption in relation to armed forces’ accommodation allowance shall be subject to

 

the affirmative procedure.

 

 


 

NEW CLAUSES AND NEW SCHEDULES RELATING TO THE EFFECT OF THE BILL ON

 

EQUALITY

 

Jeremy Corbyn

 

Dawn Butler

 

John McDonnell

 

Mr Nicholas Brown

 

Peter Dowd

 

Anneliese Dodds

Ms Diane Abbott

Dr Rosena Allin-Khan

Mike Amesbury

Tonia Antoniazzi

Luciana Berger

Mr Clive Betts

Tracy Brabin

Lyn Brown

Ms Karen Buck

Ruth Cadbury

Dan Carden

Sarah Champion

Bambos Charalambous

Rosie Cooper

Yvette Cooper

Julie Cooper

Mary Creagh

Stella Creasy

Marsha De Cordova

Thangam Debbonaire

Emma Dent Coad

Mr Tanmanjeet Singh Dhesi

Rosie Duffield

Mrs Louise Ellman

Yvonne Fovargue

James Frith

Hugh Gaffney

Barry Gardiner

Preet Kaur Gill

Mary Glindon

Mr Roger Godsiff

Kate Green

Lilian Greenwood

Andrew Gwynne

Emma Hardy

Carolyn Harris

Helen Hayes

Mr Mark Hendrick

Kate Hoey

Kate Hollern

Mr George Howarth

Dr Rupa Huq

Diana Johnson

Sarah Jones

Barbara Keeley

Afzal Khan

Ged Killen

Mr David Lammy

Mrs Emma Lewell-Buck

Clive Lewis

Rebecca Long Bailey

Ian C. Lucas

Shabana Mahmood

Seema Malhotra

Sandy Martin

Kerry McCarthy

Andy McDonald

Alison McGovern

Anna McMorrin

Alex Norris

Kate Osamor

Teresa Pearce

Matthew Pennycook

Jess Phillips

Laura Pidcock

Jo Platt

Luke Pollard

Lucy Powell

Yasmin Qureshi


 
 

Notices of Amendments: 14 December 2017                  

10

 

Finance (No. 2) Bill, continued

 
 

Faisal Rashid

Rachel Reeves

Danielle Rowley

Naz Shah

Tulip Siddiq

Ruth Smeeth

Laura Smith

Alex Sobel

Jo Stevens

Wes Streeting

Gareth Thomas

Stephen Twigg

Chuka Umunna

Thelma Walker

Matt Western

Mohammad Yasin

Ellie Reeves

Dr Roberta Blackman-Woods

Nia Griffith

Stephen Doughty

 

NC6

 

To move the following Clause—

 

         

“Equality impact analyses of provisions of this Act

 

(1)    

The Chancellor of the Exchequer must review the equality impact of the

 

provisions of this Act in accordance with this section and lay a report of that

 

review before the House of Commons within six months of the passing of this

 

Act.

 

(2)    

A review under this section must consider—

 

(a)    

the impact of those provisions on households at different levels of

 

income,

 

(b)    

the impact of those provisions on people with protected characteristics

 

(within the meaning of the Equality Act 2010),

 

(c)    

the impact of those provisions on the Treasury’s compliance with the

 

public sector equality duty under section 149 of the Equality Act 2010,

 

and

 

(d)    

the impact of those provisions on equality in different parts of the United

 

Kingdom and different regions of England.

 

(3)    

A review under this section must give a separate analysis in relation to the

 

following matters—

 

(a)    

income tax (in sections 1 and 3 to 6),

 

(b)    

employment (in sections 7 to 10),

 

(c)    

disguised remuneration (in sections 11 and 12 and Schedules 1 and 2),

 

(d)    

pension schemes (in section 13 and Schedule 3),

 

(e)    

investments (in sections 14 to 17 and Schedules 4 to 5),

 

(f)    

corporation tax and other aspects of business taxation (in sections 2, 19

 

to 32, 36 and 37 and Schedules 7 and 8),

 

(g)    

the bank levy (in section 33 and Schedule 9),

 

(h)    

settlements (in section 35 and Schedule 10),

 

(i)    

stamp duty land tax (in sections 40 and 41 and Schedule 11),

 

(j)    

air passenger duty (in section 43),

 

(k)    

vehicle excise duty (in section 44), and

 

(l)    

tobacco products duty (in section 45).

 

(4)    

In this section—

 

“parts of the United Kingdom” means—

 

(a)    

England,

 

(b)    

Scotland,

 

(c)    

Wales, and

 

(d)    

Northern Ireland;

 

“regions of England” has the same meaning as that used by the Office for

 

National Statistics.”

 

Member’s explanatory statement

 

This new clause requires the Chancellor of the Exchequer to carry out and publish a review of the

 

effects of the provisions of the Bill on equality in relation to households with different levels of


 
 

Notices of Amendments: 14 December 2017                  

11

 

Finance (No. 2) Bill, continued

 
 

income, people with protected characteristics, the Treasury’s public sector equality duty and on a

 

regional basis.

 


 

Jeremy Corbyn

 

Dawn Butler

 

John McDonnell

 

Mr Nicholas Brown

 

Peter Dowd

 

Anneliese Dodds

 

NC7

 

To move the following Clause—

 

         

“Equality impact analyses of provisions of this Act

 

(1)    

The Office for Budget Responsibility must review the equality impact of the

 

provisions of this Act in accordance with this section within six months of the

 

passing of this Act.

 

(2)    

A review under this section must consider—

 

(a)    

the impact of those provisions on households at different levels of

 

income,

 

(b)    

the impact of those provisions on people with protected characteristics

 

(within the meaning of the Equality Act 2010),

 

(c)    

the impact of those provisions on the Treasury’s compliance with the

 

public sector equality duty under section 149 of the Equality Act 2010,

 

and

 

(d)    

the impact of those provisions on equality in different parts of the United

 

Kingdom and different regions of England.

 

(3)    

A review under this section must give a separate analysis in relation to the

 

following matters—

 

(a)    

income tax (in sections 1 and 3 to 6),

 

(b)    

employment (in sections 7 to 10),

 

(c)    

disguised remuneration (in sections 11 and 12 and Schedules 1 and 2),

 

(d)    

pension schemes (in section 13 and Schedule 3),

 

(e)    

investments (in sections 14 to 17 and Schedules 4 to 5),

 

(f)    

corporation tax and other aspects of business taxation (in sections 2, 19

 

to 32, 36 and 37 and Schedules 7 and 8),

 

(g)    

the bank levy (in section 33 and Schedule 9),

 

(h)    

settlements (in section 35 and Schedule 10),

 

(i)    

stamp duty land tax (in sections 40 and 41 and Schedule 11),

 

(j)    

air passenger duty (in section 43),

 

(k)    

vehicle excise duty (in section 44), and

 

(l)    

tobacco products duty (in section 45).

 

(4)    

In this section—

 

“parts of the United Kingdom” means—

 

(a)    

England,

 

(b)    

Scotland,

 

(c)    

Wales, and

 

(d)    

Northern Ireland;


 
 

Notices of Amendments: 14 December 2017                  

12

 

Finance (No. 2) Bill, continued

 
 

“regions of England” has the same meaning as that used by the Office for

 

National Statistics.

 

(5)    

The Chancellor of the Exchequer must lay before the House of Commons the

 

report of the review under this section as soon as practicable after its completion.”

 

Member’s explanatory statement

 

This new clause requires the Office for Budgetary Responsibility to carry out a review of the effects

 

of the provisions of the Bill on equality in relation to households with different levels of income,

 

people with protected characteristics, the Treasury’s public sector equality duty and on a regional

 

basis.

 

 


 

NEW CLAUSES AND NEW SCHEDULES RELATING TO THE EFFECT OF THE BILL ON TAX

 

AVOIDANCE OR EVASION

 

Jeremy Corbyn

 

John McDonnell

 

Mr Nicholas Brown

 

Peter Dowd

 

Jonathan Reynolds

 

Anneliese Dodds

 

NC8

 

To move the following Clause—

 

         

“Analysis of effectiveness of provisions of this Act on tax avoidance and

 

evasion

 

(1)    

The Chancellor of the Exchequer must review the effectiveness of the provisions

 

of this Act in accordance with this section and lay a report of that review before

 

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

 

(2)    

A review under this section must consider—

 

(a)    

the effects of the provisions in reducing levels of artificial tax avoidance,

 

(b)    

the effects of the provisions in combating tax evasion, and

 

(c)    

estimates of the role of the provisions of this Act in reducing the tax gap

 

in each tax year from 2018 to 2022.”

 

Member’s explanatory statement

 

This new clause requires the Chancellor of the Exchequer to carry out and publish a review of the

 

effectiveness of the provisions of the Bill in tackling artificial tax avoidance and tax evasion, and

 

in reducing the tax gap.

 

 

ORDER OF THE HOUSE [11 DECEMBER 2017]

 

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—

 

(a)    

Clause 8 (exemption for armed forces’ accommodation allowances);

 

(b)    

Clause 33 and Schedule 9 (the bank levy);

 

(c)    

Clauses 40 and 41 and Schedule 11 (stamp duty land tax);

 

(d)    

New Clauses or new Schedules relating to—

 

(i)    The income tax treatment of armed forces’ accommodation

 

         allowances,


 
 

Notices of Amendments: 14 December 2017                  

13

 

Finance (No. 2) Bill, continued

 
 

(ii)    The bank levy,

 

(iii) Stamp duty land tax,

 

(iv) The effect of the Bill on equality, or

 

(v)    The effect of the Bill on tax avoidance or evasion.

 

2.    

The remainder of the Bill shall be committed to a Public Bill Committee.

 

Proceedings in Committee of the whole House

 

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 in the order shown in

 

the first column of the following Table.

 

5.    

Each part of the proceedings shall (so far as not previously concluded) be

 

brought to a conclusion at the times specified 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

  
 

Clause 33, Schedule 9, new

3 hours from commencement of

 
 

Clauses and new Schedules

proceedings on the Bill on the first

 
 

relating to the bank levy

day

 
 

Clause 40, Schedule 11, Clause

6 hours from commencement of

 
 

41, Clause 8, new Clauses and

proceedings on the Bill on the first

 
 

Schedules relating to stamp duty

day

 
 

land tax, new Clauses and

  
 

Schedules relating to the income

  
 

tax treatment of armed forces’

  
 

accommodation allowances

  
 

Second day

  
 

New Clauses and new Schedules

3 hours from commencement of

 
 

relating to the effect of the Bill on

proceedings on the Bill on the second

 
 

equality

day

 
 

New Clauses and new Schedules

6 hours from commencement of

 
 

relating to the effect of the Bill on

proceedings on the Bill on the second

 
 

tax avoidance or evasion

day

 
 

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 Thursday 18 January 2018.

 

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.


 
 

Notices of Amendments: 14 December 2017                  

14

 

Finance (No. 2) Bill, continued

 
 

Proceedings on Consideration and up to and including Third Reading

 

10.    

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 day on which

 

proceedings on Consideration are commenced.

 

11.    

Proceedings on Third Reading shall (so far as not previously concluded) be

 

brought to a conclusion at the moment of interruption on that day.

 

12.    

Standing Order No. 83B (programming committees) shall not apply to

 

proceedings on Consideration and up to and including Third Reading.

 


 
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Revised 14 December 2017