Session 2017-19
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1

 

House of Commons

 
 

Tuesday 11 December 2018

 

Public Bill Committee

 

New Amendments handed in are marked thus Parliamentary Star

 

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

 

Finance (No. 3) Bill


 

(Except clauses 5, 6, 8 9 and 10; Clause 15 and Schedule 3; Clause 16 and Schedule 4; Clause


 

19; Clause 20; Clause 22 and Schedule 7; Clause 23 and Schedule 8; Clause 38 and Schedule


 

15; Clauses 39 and 40; Clauses 41 and 42; Clauses 46 and 47; Clauses 61 and 62 and Schedule


 

18; Clauses 68 to 78; Clause 83; Clause 89; Clause 90; any new Clauses or new Schedules


 

relating to tax thresholds or reliefs, the subject matter of any of clauses 68 to 78, 89 and 90,


 

gaming duty or remote gaming duty, or tax avoidance or evasion)


 

Note

 

This document includes all amendments tabled to date and includes any

 

withdrawn amendments at the end. The amendments have been arranged in

 

accordance with the Order of the Committee [27 November 2018].

 


 

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.


 
 

Public Bill Committee: 11 December 2018                  

2

 

Finance (No. 3) Bill, continued

 
 

John McDonnell

 

Peter Dowd

 

Anneliese Dodds

 

Jonathan Reynolds

 

Clive Lewis

 

Jeff Smith

 

139

 

Clause  79,  page  53,  line  28,  at end insert—

 

“(7A)    

But an assessment under subsection (2) may not be sought by the Commissioners

 

unless they are satisfied that the liability to tax is in excess of £50.”

 

Member’s explanatory statement

 

This amendment establishes a de minimis threshold for the extended time limits of £50.

 

John McDonnell

 

Peter Dowd

 

Anneliese Dodds

 

Jonathan Reynolds

 

Clive Lewis

 

Jeff Smith

 

140

 

Clause  79,  page  53,  line  42,  at end insert—

 

“36B  

Public register of persons affected by change made by section 36A(2)

 

It shall be the duty of the Commissioners to publish a register of persons liable to

 

tax by virtue of the provisions of section 36A(2).”

 

Member’s explanatory statement

 

This amendment requires HMRC to create a public register of those paying tax as a result of the

 

extended time limit.

 

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.

 

John McDonnell

 

Peter Dowd

 

Anneliese Dodds

 

Jonathan Reynolds

 

Clive Lewis

 

Jeff Smith

 

141

 

Clause  79,  page  54,  line  6,  at end insert—

 

“(6)    

The Chancellor of the Exchequer must review the characteristics of persons

 

affected by the changes made by this section to TMA 1970 and lay a report of that


 
 

Public Bill Committee: 11 December 2018                  

3

 

Finance (No. 3) Bill, continued

 
 

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

 

Act.

 

(7)    

A review under subsection (6) must in particular consider those persons in

 

relation to their—

 

(a)    

age,

 

(b)    

income,

 

(c)    

legal status, and

 

(d)    

primary language.”

 

Member’s explanatory statement

 

This amendment would require the Chancellor of the Exchequer to review certain characteristics

 

of those affected by the main provisions of Clause 79.

 

John McDonnell

 

Peter Dowd

 

Anneliese Dodds

 

Jonathan Reynolds

 

Clive Lewis

 

Jeff Smith

 

142

 

Clause  79,  page  54,  line  6,  at end insert—

 

“(6)    

The Chancellor of the Exchequer must, in respect of each tax year from 2013-14

 

onwards, review the revenue effects of the changes made by this section to TMA

 

1970 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 main provisions of Clause 79 in respect of each tax year.

 

John McDonnell

 

Peter Dowd

 

Anneliese Dodds

 

Jonathan Reynolds

 

Clive Lewis

 

Jeff Smith

 

143

 

Clause  79,  page  54,  line  6,  at end insert—

 

“(6)    

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

 

this section to TMA 1970 on incentives on persons to comply with requirements

 

imposed by the Commissioners, whether under TMA 1970 or otherwise, 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 effects of the main

 

provisions of Clause 79 on incentives to comply with tax rules.

 



 
 

Public Bill Committee: 11 December 2018                  

4

 

Finance (No. 3) Bill, continued

 
 

John McDonnell

 

Peter Dowd

 

Anneliese Dodds

 

Jonathan Reynolds

 

Clive Lewis

 

Jeff Smith

 

144

 

Clause  80,  page  55,  line  19,  at end insert—

 

“(6)    

The Chancellor of the Exchequer must review the characteristics of persons

 

affected by the changes made by this section and lay a report of that review before

 

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

 

(7)    

A review under subsection (6) must in particular consider those persons in

 

relation to their—

 

(a)    

age,

 

(b)    

income,

 

(c)    

legal status, and

 

(d)    

primary language.”

 

Member’s explanatory statement

 

This amendment would require the Chancellor of the Exchequer to review certain characteristics

 

of those affected by the main provisions of Clause 80.

 

John McDonnell

 

Peter Dowd

 

Anneliese Dodds

 

Jonathan Reynolds

 

Clive Lewis

 

Jeff Smith

 

145

 

Clause  80,  page  55,  line  19,  at end insert—

 

“(6)    

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

 

made 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 would require the Chancellor of the Exchequer to review certain characteristics

 

of those affected by the main provisions of Clause 80.

 


 

John McDonnell

 

Peter Dowd

 

Anneliese Dodds

 

Jonathan Reynolds

 

Clive Lewis

 

Jeff Smith

 

146

 

Clause  81,  page  55,  line  39,  at end insert—

 

“(3A)    

No regulations may be made under this section unless the Commissioners have

 

issued guidance on the conditions necessary for an officer of Revenue and

 

Customs to be satisfied that the requirement for security is necessary for the


 
 

Public Bill Committee: 11 December 2018                  

5

 

Finance (No. 3) Bill, continued

 
 

protection of the revenue (for the purposes of the provisions of regulations made

 

in accordance with the duty in subsection (2)).”

 

Member’s explanatory statement

 

This amendment would require the Revenue and Customs Commissioners to issue guidance on

 

how it is determined that security is necessary for the protection of the revenue.

 

John McDonnell

 

Peter Dowd

 

Anneliese Dodds

 

Jonathan Reynolds

 

Clive Lewis

 

Jeff Smith

 

147

 

Clause  81,  page  56,  line  25,  at end insert—

 

“(3A)    

No regulations may be made under this paragraph unless the Commissioners have

 

issued guidance on the conditions necessary for an officer of Revenue and

 

Customs to be satisfied that the requirement for security is necessary for the

 

protection of the revenue (for the purposes of the provisions of regulations made

 

in accordance with the duty in sub-paragraph (2)).”

 

Member’s explanatory statement

 

This amendment would require the Revenue and Customs Commissioners to issue guidance on

 

how it is determined that security is necessary for the protection of the revenue.

 

John McDonnell

 

Peter Dowd

 

Anneliese Dodds

 

Jonathan Reynolds

 

Clive Lewis

 

Jeff Smith

 

148

 

Clause  81,  page  56,  line  44,  at end insert—

 

“(4)    

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

 

this section on the construction industry 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 effects of the

 

provisions of Clause 81 on the construction industry.

 


 

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.

 

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.


 
 

Public Bill Committee: 11 December 2018                  

6

 

Finance (No. 3) Bill, continued

 
 

John McDonnell

 

Peter Dowd

 

Anneliese Dodds

 

Jonathan Reynolds

 

Clive Lewis

 

Jeff Smith

 

149

 

Clause  82,  page  59,  line  15,  at end insert—

 

“128D

 Review of effects of EU withdrawal

 

(1)    

The Chancellor of the Exchequer must review the expected effect on the exercise

 

of the power to make regulations under section 128A in the event that—

 

(a)    

the UK leaves the European Union without a negotiated withdrawal

 

agreement,

 

(b)    

the UK leaves the European Union following a negotiated withdrawal

 

agreement.

 

(2)    

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

 

(1) before the House of Commons within two months of the passing of the

 

Finance Act 2019.”

 

Member’s explanatory statement

 

This amendment would review the impact of the main powers under clause 82 in the event the UK

 

leaves the EU under (a) no deal or (b) a withdrawal agreement.

 

John McDonnell

 

Peter Dowd

 

Anneliese Dodds

 

Jonathan Reynolds

 

Clive Lewis

 

Jeff Smith

 

150

 

Clause  82,  page  59,  line  15,  at end insert—

 

“128D

 Review of revenue effects of section 128A regulations

 

    

On each occasion the Treasury exercises the power to make regulations under

 

section 128A, the regulations (or, as the case may be, the draft regulations) must

 

be accompanied by a statement by the Chancellor of the Exchequer of the

 

expected revenue effects of the regulations.”

 

Member’s explanatory statement

 

This amendment would require any regulations to be accompanied by a statement on expected

 

revenue effects.

 



 
 

Public Bill Committee: 11 December 2018                  

7

 

Finance (No. 3) Bill, continued

 
 

John McDonnell

 

Peter Dowd

 

Anneliese Dodds

 

Jonathan Reynolds

 

Clive Lewis

 

Jeff Smith

 

151

 

Clause  84,  page  62,  line  5,  at end insert—

 

“(11)    

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

 

introduced by this section, together with section 85, and lay a report of that review

 

before the House of Commons within one year of the passing of this Act.”

 

Member’s explanatory statement

 

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

 

new statutory remedy one year after its adoption into law.

 

John McDonnell

 

Peter Dowd

 

Anneliese Dodds

 

Jonathan Reynolds

 

Clive Lewis

 

Jeff Smith

 

152

 

Clause  84,  page  62,  line  5,  at end insert—

 

“(11)    

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

 

introduced by this section, together with section 85 on corporation tax receipts

 

and lay a report of that review before the House of Commons within one year of

 

the passing of this Act.”

 

Member’s explanatory statement

 

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

 

statutory remedy on corporation tax receipts.

 


 

John McDonnell

 

Peter Dowd

 

Anneliese Dodds

 

Jonathan Reynolds

 

Clive Lewis

 

Jeff Smith

 

153

 

Clause  86,  page  64,  line  45,  at end insert—

 

“(9)    

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

 

made to the Taxes Management Act 1970 and the Finance Act 1998 by this

 

section and lay a report of that review before the House of Commons within one

 

year of the passing of this Act.”

 

Member’s explanatory statement

 

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

 

provision for voluntary tax returns.


 
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Revised 10 December 2018