Session 2017-19
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Committee of the whole House Proceedings: 19 December 2017  

8

 

Finance (No. 2) Bill, continued

 
 

(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.”

 

 


 

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

 

Not called  NC5

 

To move the following Clause—

 

         

“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.””

 

 



 
 

Committee of the whole House Proceedings: 19 December 2017  

9

 

Finance (No. 2) Bill, continued

 
 

Second Day

 

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

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

Sir Vince Cable

Jo Swinson

Mr Alistair Carmichael

Chi Onwurah

Mr Virendra Sharma

Gareth Snell

Helen Goodman

 

Negatived on division  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,


 
 

Committee of the whole House Proceedings: 19 December 2017  

10

 

Finance (No. 2) Bill, continued

 
 

(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.”

 


 

Jeremy Corbyn

 

Dawn Butler

 

John McDonnell

 

Mr Nicholas Brown

 

Peter Dowd

 

Anneliese Dodds

 

Not called  NC7

 

To move the following Clause—

 

         

“Equality impact analyses of provisions of this Act (No. 2)

 

(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,


 
 

Committee of the whole House Proceedings: 19 December 2017  

11

 

Finance (No. 2) Bill, continued

 
 

(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.

 

(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.”

 

 



 
 

Committee of the whole House Proceedings: 19 December 2017  

12

 

Finance (No. 2) Bill, continued

 
 

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

 

Negatived on division  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.”

 

Bill (Clauses 8, 33, 40 and 41, Schedules 9 and 11) to lie upon the Table.

 


 
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Revised 19 December 2017