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Report Stage Proceedings: 21 February 2018              

8

 

Finance (No. 2) Bill, continued

 
 

Stella Creasy

 

Not called  4

 

Schedule  8,  page  105,  line  17,  at end insert—

 

“26A      

The amendments made by paragraph 21A have effect from the day on this Act

 

is passed.”

 


 

New Clauses, new Schedules and amendments relating to stamp duty land

 

tax; remaining new Clauses, new Schedules and amendments to Clauses

 

and Schedules; remaining proceedings on Consideration

 

New Clauses, new Schedules and amendments relating to stamp duty land

 

tax

 

Jeremy Corbyn

 

John McDonnell

 

Mr Nicholas Brown

 

Peter Dowd

 

Jonathan Reynolds

 

Anneliese Dodds

 

Negatived on division  NC7

 

To move the following Clause—

 

         

“Review of relief for first-time buyers

 

(1)    

The Commissioners of Her Majesty’s Revenue and Customs shall undertake a

 

review of the impact of the relief for first-time buyers introduced in Schedule

 

6ZA to FA 2003.

 

(2)    

The review shall consider, in particular, the effects of the relief on—

 

(a)    

the public revenue,

 

(b)    

house prices, and

 

(c)    

the supply of housing.

 

(3)    

The Chancellor of the Exchequer must lay a copy of a report of the review under

 

this section before the House of Commons no later than one calendar week prior

 

to the date which he has set for his Autumn 2018 Budget Statement.”

 


 

Jeremy Corbyn

 

John McDonnell

 

Mr Nicholas Brown

 

Peter Dowd

 

Jonathan Reynolds

 

Anneliese Dodds

 

Not called  NC8

 

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-


 
 

Report Stage Proceedings: 21 February 2018              

9

 

Finance (No. 2) Bill, continued

 
 

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.

 

(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.”

 

 


 

remaining new Clauses, new Schedules and amendments to Clauses and

 

Schedules

 

Charlie Elphicke

 

Caroline Flint

 

Mr lain Duncan Smith

 

Mr Alistair Carmichael

 

Mr Jacob Rees-Mogg

 

Mr Virenda Sharma

Mr Alister Jack

Steve Double

Kate Hoey

Richard Drax

Craig Mackinlay

Gavin Robinson

Stephen Lloyd

Mr Bernard Jenkin

Mr John Whittingdale

 

Not selected  NC1

 

To move the following Clause—

 

         

“Gifts to referendum campaigns

 

(1)    

Section 24 of IHTA 1984 (gifts to political parties) is amended as follows.

 

(2)    

In subsection (1), after paragraph (a), insert—

 

“(b)    

are attributable to property which becomes the property of a referendum

 

campaign qualifying for exemption under this section.”

 

(3)    

After subsection (2), insert—

 

“(2A)    

A referendum campaign qualifies under this section if it was designated

 

by the Electoral Commission as a permitted participant in a referendum

 

within the meaning of—

 

(a)    

Part 7 of the Political Parties, Elections and Referendums Act

 

2000,

 

(b)    

paragraph 2 of Schedule 4 to the Scottish Independence

 

Referendum Act 2014, or


 
 

Report Stage Proceedings: 21 February 2018              

10

 

Finance (No. 2) Bill, continued

 
 

(c)    

Part 7 of the Act Political Parties, Elections and Referendums

 

Act 2000 as modified in its application by Schedule 1 to the

 

European Union Referendum Act 2015.”

 

(4)    

The changes made by subsections (2) and (3) are to be regarded as always having

 

had effect”.

 


 

Sir Vince Cable

 

Norman Lamb

 

Not called  NC2

 

To move the following Clause—

 

         

“Review of income tax revenue

 

(1)    

The Office for Budget Responsibility must review the revenue raised by the rates

 

of income tax within six months of the passing of this Act.

 

(2)    

A review under this section must consider revenue raised by the rates of income

 

tax specified in sections 3 and 4.

 

(3)    

A review under this section must also consider the effect on revenue of raising

 

each of the rates of income tax specified in sections 3 and 4 by one percentage

 

point.

 

(4)    

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.”

 


 

Kirsty Blackman

 

Ian Blackford

 

Alison Thewliss

 

Deidre Brock

 

Joanna Cherry

 

Patrick Grady

Stewart Hosie

Neil Gray

Hannah Bardell

Mhairi Black

Alan Brown

Dr Lisa Cameron

Douglas Chapman

Ronnie Cowan

Angela Crawley

Martyn Day

Martin Docherty-Hughes

Marion Fellows

Stephen Gethins

Patricia Gibson

Peter Grant

Drew Hendry

Chris Law

David Linden

Angus Brendan MacNeil

Stewart Malcolm McDonald

Stuart C. McDonald

John McNally

Carol Monaghan

Gavin Newlands

Brendan O‘Hara

Tommy Sheppard

Chris Stephens

Dr Philippa Whitford

Pete Wishart

 

Negatived on division  NC10

 

To move the following Clause—

 

         

“Review of retrospective VAT refunds for the Scottish Fire and Rescue

 

Service and the Scottish Police Authority

 

(1)    

Within one month of this Act receiving Royal Assent, the Chancellor of the

 

Exchequer shall commission a review of the potential consequences of allowing

 

the Scottish Fire and Rescue Service and the Scottish Police Authority to claim


 
 

Report Stage Proceedings: 21 February 2018              

11

 

Finance (No. 2) Bill, continued

 
 

VAT refunds under section 33 of VATA 1994 retrospective to the date of their

 

establishment.

 

(2)    

The review shall consider—

 

(a)    

the administrative consequences of allowing retrospective claims, and

 

(b)    

the impact on revenue of allowing retrospective claims.

 

(3)    

The Chancellor of the Exchequer shall lay the report of this review before the

 

House of Commons within six months of this Act receiving Royal Assent.”

 


 

Ruth George

 

Not called  NC11

 

To move the following Clause—

 

         

“Analysis of effect of income tax rates on incentives into employment

 

(1)    

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

 

income tax specified in sections 3 and 4 in accordance with this section within six

 

months of the passing of this Act.

 

(2)    

A review under this section must consider the impact of the rates of income tax

 

specified in sections 3 and 4 on the incentives for individuals to seek

 

employment, including—

 

(a)    

whether those rates create, or detract from, an incentive for those not

 

employed to enter into employment,

 

(b)    

whether those rates create, or detract from, an incentive for those

 

currently in employment entering into new employment at a different

 

level of income, and

 

(c)    

to what degree those rates create, or detract from, any such incentive.

 

(3)    

A review under this section must also consider those rates in the context of—

 

(a)    

National Insurance contributions,

 

(b)    

tax credits, and

 

(c)    

social security benefits.

 

(4)    

A review under this section must give separate analyses in relation to the impact

 

of the rates of income tax specified in sections 3 and 4 in different parts of the

 

United Kingdom.

 

(5)    

In this section—

 

“parts of the United Kingdom” means—

 

(a)    

England,

 

(b)    

Scotland,

 

(c)    

Wales, and

 

(d)    

Northern Ireland.

 

(6)    

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.”

 

 


 

The Chancellor of the Exchequer

 

Agreed to  6

 

Clause  9,  page  4,  line  30,  leave out from beginning to end of line 32 and insert “it

 

does not meet the Euro 6d emissions standard.”


 
 

Report Stage Proceedings: 21 February 2018              

12

 

Finance (No. 2) Bill, continued

 
 

The Chancellor of the Exchequer

 

Agreed to  7

 

Clause  9,  page  4,  line  38,  leave out from “(2A)” to end of line 6 on page 5 and

 

insert—

 

“     

A vehicle meets the Euro 6d emissions standard only if it is first registered on the

 

basis of an EC certificate of conformity which indicates that the exhaust emission

 

level is Euro 6d (and it does not meet that standard if it is first registered on the

 

basis of an EC certificate of conformity which indicates that that level is Euro 6d-

 

TEMP).”

 


 

The Chancellor of the Exchequer

 

Agreed to  8

 

Clause  44,  page  38,  line  17,  leave out from beginning to end of line 28 and insert

 

“it does not meet the Euro 6d emissions standard.

 

      (5)  

A vehicle meets the Euro 6d emissions standard only if it is first registered on

 

the basis of an EU certificate of conformity which indicates that the exhaust

 

emission level is Euro 6d (and it does not meet that standard if it is first

 

registered on the basis of an EU certificate of conformity which indicates that

 

that level is Euro 6d-TEMP).”

 

Wes Streeting

 

Daniel Zeichner

 

Naz Shah

 

Sarah Champion

 

Joan Ryan

 

Ruth Smeeth

Caroline Lucas

Mohammad Yasin

Jo Stevens

Peter Kyle

Ruth Cadbury

Gill Furniss

Mr Ben Bradshaw

Julie Elliott

Rachel Reeves

Mr Barry Sheerman

Heidi Alexander

Toby Perkins

Mike Gapes

Neil Coyle

Stephen Doughty

Stella Creasy

Gareth Thomas

Andrew Rosindell

Rushanara Ali

Jon Cruddas

Zac Goldsmith

 

Negatived on division  10

 

Clause  44,  page  38,  line  30,  at end insert—

 

“(4A)    

In paragraph 1GE (higher rates of duty) after paragraph (3)(c) insert—

 

“(d)    

the vehicle is not a taxi.

 

(3A)    

For the purposes of this paragraph, “taxi” has the same meaning as in

 

section 64 of the Transport Act 1980.””


 
 

Report Stage Proceedings: 21 February 2018              

13

 

Finance (No. 2) Bill, continued

 
 

Wes Streeting

 

Daniel Zeichner

 

Naz Shah

 

Sarah Champion

 

Joan Ryan

 

Ruth Smeeth

Caroline Lucas

Mohammad Yasin

Jo Stevens

Peter Kyle

Ruth Cadbury

Gill Furniss

Mr Ben Bradshaw

Julie Elliott

Rachel Reeves

Mr Barry Sheerman

Heidi Alexander

Toby Perkins

Mike Gapes

Neil Coyle

Stephen Doughty

Stella Creasy

Gareth Thomas

Andrew Rosindell

Rushanara Ali

Jon Cruddas

Zac Goldsmith

 

Not called  11

 

Clause  44,  page  39,  line  1,  after “section”, insert “(other than those made by

 

subsection (4A)”.

 

Wes Streeting

 

Daniel Zeichner

 

Naz Shah

 

Sarah Champion

 

Joan Ryan

 

Ruth Smeeth

Caroline Lucas

Mohammad Yasin

Jo Stevens

Peter Kyle

Ruth Cadbury

Gill Furniss

Mr Ben Bradshaw

Julie Elliott

Rachel Reeves

Mr Barry Sheerman

Heidi Alexander

Toby Perkins

Mike Gapes

Neil Coyle

Stephen Doughty

Stella Creasy

Gareth Thomas

Andrew Rosindell

Rushanara Ali

Jon Cruddas

Zac Goldsmith

 

Not called  12

 

Clause  44,  page  39,  line  2,  at end insert—

 

“(8)    

The amendments made by subsection (4A) have effect in relation to licences

 

taken out on or after the day on which this Act is passed.”

 


 

Mr Alistair Carmichael

 

Not called  13

 

Schedule  3,  page  65,  line  32,  leave out from “and” to “or” in line 36 and insert

 

“each of the conditions in subsection (1A) is met”

 

Mr Alistair Carmichael

 

Not called  14

 

Schedule  3,  page  65,  line  37,  at end insert—

 

“(4A)    

In section 158 (grounds for de-registration), after subsection (1), insert—

 

“(1A)    

The conditions in this subsection are that—

 

(a)    

the scheme was registered in the current tax year or in the six

 

preceding tax years,


 
 

Report Stage Proceedings: 21 February 2018              

14

 

Finance (No. 2) Bill, continued

 
 

(b)    

no sponsoring employer in relation to the scheme is a body

 

corporate that is actively trading at the time that withdrawal is

 

being considered, and

 

(c)    

no sponsoring employer in relation to the scheme is a body

 

corporate that was actively trading for a period of at least twenty

 

four months.””

 

The Chancellor of the Exchequer

 

Agreed to  9

 

Schedule  3,  page  67,  line  2,  leave out “(1)” and insert “(1)(a)”

 

Bill read the third time on division, and passed.

 


 
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Revised 21 February 2018