Session 2017-19
Internet Publications
Other Bills before Parliament


 
 

1

 

House of Commons

 
 

Notices of Amendments

 

given up to and including

 

Thursday 25 January 2018

 

New Amendments handed in are marked thus Parliamentary Star

 

Parliamentary Star - whiteAmendments which will comply with the required notice period at their next appearance

 

Amendments tabled since the last publication: NC2

 

Consideration of Bill (Report Stage)


 

Finance (No. 2) Bill, As Amended


 

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withdrawn amendments at the end.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.

 

 


 

Charlie Elphicke

 

Caroline Flint

 

Mr lain Duncan Smith

 

Mr Alistair Carmichael

 

Alison McGovern

 

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

 

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—


 
 

Notices of Amendments: 25 January 2018                  

2

 

Finance (No. 2) Bill, continued

 
 

“(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

 

(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”.

 

Member’s explanatory statement

 

This new clause extends the exemption from inheritance tax for gifts to political parties to gifts to

 

referendum campaigns operating under the framework of the Political Parties, Elections and

 

Referendums Act 2000 (including the AV referendum) or the provisions of that referendum as

 

modified (including for the Scottish independence referendum and for the EU referendum).

 


 

Sir Vince Cable

 

Norman Lamb

 

NC2

 

Parliamentary Star    

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.”

 

Member’s explanatory statement

 

This new clause provides for a review of the revenue raised at the rates of income tax specified by

 

Clauses 3 and 4 of the Bill and the effect on revenue of raising each of those rates by one

 

percentage point.

 

 

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);


 
 

Notices of Amendments: 25 January 2018                  

3

 

Finance (No. 2) Bill, continued

 
 

(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,

 

(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


 
 

Notices of Amendments: 25 January 2018                  

4

 

Finance (No. 2) Bill, continued

 
 

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.

 

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.

 


 

 

Revised 25 January 2018