Session 2017-19
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Other Bills before Parliament


 
 

Public Bill Committee: 6 December 2018                  

8

 

Finance (No. 3) Bill, continued

 
 

Member’s explanatory statement

 

This amendment would require the Chancellor of the Exchequer to review the effect of Clause 63

 

on divergence between the UK’s regime for mineralogical and metallurgical processes and the

 

EU’s, after the UK has left the EU.

 

John McDonnell

 

Peter Dowd

 

Anneliese Dodds

 

Jonathan Reynolds

 

Clive Lewis

 

Jeff Smith

 

127

 

Clause  63,  page  45,  line  13,  at end insert—

 

“(6)    

The Chancellor of the Exchequer must publish a statement annually listing the

 

companies to which the exemption for mineralogical and metallurgical processes

 

under paragraph 12A of Schedule 6 to the Finance Act 2000, as amended by this

 

section, applies.”

 

Member’s explanatory statement

 

This amendment would require the Chancellor of the Exchequer to publish an annual statement

 

listing the businesses to which the exemption for mineralogical and metallurgical processes

 

applies.

 

John McDonnell

 

Peter Dowd

 

Anneliese Dodds

 

Jonathan Reynolds

 

Clive Lewis

 

Jeff Smith

 

128

 

Clause  63,  page  45,  line  13,  at end insert—

 

“(6)    

The Chancellor of the Exchequer must carry out an impact assessment of the

 

exemption for mineralogical and metallurgical processes under paragraph 12A of

 

Schedule 6 to the Finance Act 2000, as amended by this section, considering the

 

impact on—

 

(a)    

tenanted businesses that carry out mineralogical and metallurgical

 

processes,

 

(b)    

revenue effects,

 

(c)    

the UK’s ability to meet its third, fourth and fifth carbon budgets,

 

(d)    

the UK’s ability to meet its greenhouse gas emission targets.

 

(7)    

The Chancellor of the Exchequer must lay the impact assessment under

 

subsection (6) before the House of Commons within two months of the passing

 

of this Act.”

 

Member’s explanatory statement

 

This amendment would require the Chancellor of the Exchequer to carry out an impact assessment

 

of the changes made by Clause 63 and their impact on tenants, HMRC revenues, the UK’s national

 

carbon budgets, and carbon and other greenhouse gas emission reduction targets.


 
 

Public Bill Committee: 6 December 2018                  

9

 

Finance (No. 3) Bill, continued

 
 

John McDonnell

 

Peter Dowd

 

Anneliese Dodds

 

Jonathan Reynolds

 

Clive Lewis

 

Jeff Smith

 

129

 

Clause  63,  page  45,  line  13,  at end insert—

 

“(6)    

The Chancellor of the Exchequer must review the marginal abatement costs of

 

decarbonising the mineralogical and metallurgical processes exempted from the

 

climate change levy by paragraph 12A of Schedule 6 to the Finance Act 2000, as

 

amended by this section, and lay a report of that review before the House of

 

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

 

Member’s explanatory statement

 

This amendment requires the Chancellor of the Exchequer to review the marginal abatement costs

 

of decarbonising the mineralogical and metallurgical processes covered by the climate change

 

levy exemption.

 


 

John McDonnell

 

Peter Dowd

 

Anneliese Dodds

 

Jonathan Reynolds

 

Clive Lewis

 

Jeff Smith

 

130

 

Clause  64,  page  45,  line  22,  at end insert—

 

“(5)    

The Chancellor of the Exchequer must review the revenue effects of the changes

 

made by this section to section 42 of the Finance Act 1996 and lay a report of that

 

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

 

Act.”

 

Member’s explanatory statement

 

This amendment would require the Chancellor of the Exchequer to review the revenue impact of

 

Clause 64.

 

John McDonnell

 

Peter Dowd

 

Anneliese Dodds

 

Jonathan Reynolds

 

Clive Lewis

 

Jeff Smith

 

131

 

Clause  64,  page  45,  line  22,  at end insert—

 

“(5)    

The Chancellor of the Exchequer must review the expected effect of the changes

 

made by this section to section 42 of the Finance Act 1996 on the UK’s ability to

 

meet the Waste Framework Directive target of recycling 50% of waste by 2020,

 

and lay a report of that review before the House of Commons within six months

 

of the passing of this Act.”

 

Member’s explanatory statement

 

This amendment would require the Chancellor of the Exchequer to review the impact of Clause 64

 

on the UK’s ability to meet the target of recycling 50% of waste by 2020.


 
 

Public Bill Committee: 6 December 2018                  

10

 

Finance (No. 3) Bill, continued

 
 

John McDonnell

 

Peter Dowd

 

Anneliese Dodds

 

Jonathan Reynolds

 

Clive Lewis

 

Jeff Smith

 

132

 

Clause  64,  page  45,  line  22,  at end insert—

 

“(5)    

The Chancellor of the Exchequer must review the expected effect of the changes

 

made by this section to section 42 of the Finance Act 1996 on the quantity of

 

waste from the United Kingdom that is exported abroad.”

 

Member’s explanatory statement

 

This amendment would require the Chancellor of the Exchequer to review the impact of Clause 64

 

of the amount of UK waste that is exported abroad.

 

John McDonnell

 

Peter Dowd

 

Anneliese Dodds

 

Jonathan Reynolds

 

Clive Lewis

 

Jeff Smith

 

133

 

Clause  64,  page  45,  line  22,  at end insert—

 

“(5)    

The Chancellor of the Exchequer must review the expected effect of the changes

 

made by this section to section 42 of the Finance Act 1996 on the quantity of

 

waste that is sent to landfill in the year after the increased rates come into effect

 

and compare it with the quantity of waste that has been sent to landfill before that

 

coming into effect.

 

(6)    

The Chancellor of the Exchequer must lay the review under subsection (5) before

 

the House of Commons within two months of the passing of this Act.”

 

Member’s explanatory statement

 

This amendment would require the Chancellor of the Exchequer to review the impact of this

 

measure on the amount of waste being sent to landfill and to compare it with the amount that had

 

been sent previously.

 

John McDonnell

 

Peter Dowd

 

Anneliese Dodds

 

Jonathan Reynolds

 

Clive Lewis

 

Jeff Smith

 

134

 

Clause  64,  page  45,  line  22,  at end insert—

 

“(5)    

The Chancellor of the Exchequer must review the expected impact on the

 

environment of increasing the difference between the standard and reduced rates

 

of landfill tax and lay a report of that review before the House of Commons within

 

two months of the passing of this Act.”

 

Member’s explanatory statement

 

This amendment would require the Chancellor of the Exchequer to review the anticipated

 

environmental impact of increasing the difference between the standard and lower rates of landfill

 

tax.


 
 

Public Bill Committee: 6 December 2018                  

11

 

Finance (No. 3) Bill, continued

 
 

John McDonnell

 

Peter Dowd

 

Anneliese Dodds

 

Jonathan Reynolds

 

Clive Lewis

 

Jeff Smith

 

135

 

Clause  64,  page  45,  line  22,  at end insert—

 

“(5)    

The Chancellor of the Exchequer must review the expected effect of the changes

 

made by this section to section 42 of the Finance Act 1996 on the cost of

 

collecting landfill tax and lay a report of that review before the House of

 

Commons within two months of the passing of this Act.”

 

Member’s explanatory statement

 

This amendment would require the Chancellor of the Exchequer to effects on the the costs of

 

collecting landfill tax of the changes made by Clause 64.

 

John McDonnell

 

Peter Dowd

 

Anneliese Dodds

 

Jonathan Reynolds

 

Clive Lewis

 

Jeff Smith

 

136

 

Clause  64,  page  45,  line  22,  at end insert—

 

“(5)    

The Chancellor of the Exchequer must review the expected effect of the changes

 

made by this section to section 42 of the Finance Act 1996 on waste disposal

 

practice by waste disposal operators and lay a report of that review before the

 

House of Commons within two months of the passing of this Act.”

 

Member’s explanatory statement

 

This amendment would require the Chancellor of the Exchequer to review the behavioural impacts

 

on waste disposal operators of the changes made by Clause 64.

 


 

John McDonnell

 

Peter Dowd

 

Anneliese Dodds

 

Jonathan Reynolds

 

Clive Lewis

 

Jeff Smith

 

122

 

Clause  65,  page  46,  line  6,  at end insert—

 

“(7)    

The Chancellor of the Exchequer must review the revenue effects of the changes

 

made in this section and lay a report of that review before the House of Commons

 

within six months of the passing of this Act.”

 

Member’s explanatory statement

 

This amendment would require the Chancellor of the Exchequer to review the revenue effects of

 

the changes made by Clause 65.


 
 

Public Bill Committee: 6 December 2018                  

12

 

Finance (No. 3) Bill, continued

 
 

John McDonnell

 

Peter Dowd

 

Anneliese Dodds

 

Jonathan Reynolds

 

Clive Lewis

 

Jeff Smith

 

123

 

Clause  65,  page  46,  line  6,  at end insert—

 

“(7)    

The Chancellor of the Exchequer must review the effects of the changes made in

 

this section on the inheritance and transfer of—

 

(a)    

woodlands, and

 

(b)    

other agricultural properties.

 

(8)    

The Chancellor of the Exchequer must lay a report of that review before the

 

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

 

Member’s explanatory statement

 

This amendment would require the Chancellor of the Exchequer to effects of the changes made by

 

Clause 65 in the inheritance and transfer of woodlands and agricultural properties.

 


 

Kirsty Blackman

 

Mhairi Black

 

105

 

Clause  79,  page  53,  line  26,  leave out from “tax” to end of line 28

 

Member’s explanatory statement

 

This amendment would delete paragraph (b) of section 36A(7), which is being inserted into the

 

Taxes Management Act 1970.

 

Kirsty Blackman

 

Mhairi Black

 

106

 

Clause  79,  page  54,  line  1,  leave out “2013-14” and insert “2019-20”

 

Member’s explanatory statement

 

This amendment would mean that new section 36A does not apply retrospectively.

 

Kirsty Blackman

 

Mhairi Black

 

107

 

Clause  79,  page  54,  line  5,  leave out “2015-16” and insert “2019-20”

 

Member’s explanatory statement

 

This amendment would mean that new section 36A does not apply retrospectively.

 


 

Kirsty Blackman

 

Mhairi Black

 

137

 

Clause  82,  page  58,  line  9,  leave out from “section” to “may” in line 10

 

Member’s explanatory statement

 

This amendment provides for all regulations under the new power to be subject to the affirmative

 

procedure.


 
 

Public Bill Committee: 6 December 2018                  

13

 

Finance (No. 3) Bill, continued

 
 

Kirsty Blackman

 

Mhairi Black

 

138

 

Clause  82,  page  58,  leave out lines 13 to 17

 

Member’s explanatory statement

 

This amendment is consequential on Amendment 137.

 


 

John McDonnell

 

Peter Dowd

 

Anneliese Dodds

 

Jonathan Reynolds

 

Clive Lewis

 

Jeff Smith

 

NC1

 

To move the following Clause—

 

         

“Effect of withdrawal from the European Union on income tax collection

 

    

The Chancellor of the Exchequer must, within one month of the passing of this

 

Act, lay before the House of Commons an analysis of the effect on the level of

 

income tax collected in the event of—

 

(a)    

the United Kingdom withdrawing from the United Kingdom without a

 

negotiated settlement, and

 

(b)    

the United Kingdom withdrawing from the United Kingdom with the

 

negotiated settlement that is preferred by Her Majesty’s Government.”

 

Member’s explanatory statement

 

This amendment requires a review of how income tax revenue may be affected by both a no-deal

 

Brexit and the Government’s preferred negotiated settlement.

 


 

Kirsty Blackman

 

Mhairi Black

 

NC2

 

To move the following Clause—

 

         

“Review of changes to capital allowances

 

(1)    

The Chancellor of the Exchequer must review the effect of the changes to capital

 

allowances in sections 29 to 34 and Schedule 12 in each part of the United

 

Kingdom and each region of England 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 the effects of the changes on—

 

(a)    

business investment,

 

(b)    

employment, and

 

(c)    

productivity.

 

(3)    

The review must also estimate the effects on the changes if—

 

(a)    

the UK leaves the European Union without a negotiated withdrawal

 

agreement


 
 

Public Bill Committee: 6 December 2018                  

14

 

Finance (No. 3) Bill, continued

 
 

(b)    

the UK leaves the European Union following a negotiated withdrawal

 

agreement, and remains in the single market and customs union, or

 

(c)    

the UK leaves the European Union following a negotiated withdrawal

 

agreement, and does not remain in the single market and customs union.

 

(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.”

 


 

John McDonnell

 

Peter Dowd

 

Anneliese Dodds

 

Jonathan Reynolds

 

Clive Lewis

 

Jeff Smith

 

NC4

 

To move the following Clause—

 

         

“Comparative review of the expected effects of Schedule 5

 

(1)    

The Chancellor of the Exchequer must a review of the expected effects of the

 

provisions of Schedule 5 on payments to the Commissioners, and lay a report of

 

that review before the House of Commons within 6 months of the passing of the

 

Act.

 

(2)    

The review under subsection (1) must in particular consider—

 

(a)    

the expected change in corporation tax receipts attributable to those

 

provisions, and

 

(b)    

the expected change in corporation tax receipts if—

 

(i)    

the provisions in Schedule 5 were not brought into force, an

 

(ii)    

the rate of corporation tax were to be changed to 26%.”

 

Member’s explanatory statement

 

This requires a review of the effects of Schedule 5, and a comparison of the effects of that Schedule

 

to an increase of the rate of corporation tax to 26%.

 



 
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Revised 05 December 2018