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1

 

House of Commons

 
 

Tuesday 27 November 2018

 

Public Bill Committee Proceedings

 

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)


 

[First and Second Sittings]


 

Glossary

 

This document shows the fate of each clause, schedule, amendment and new clause.

 

The following terms are used:

 

Agreed to: agreed without a vote.

 

Agreed to on division: agreed following a vote.

 

Negatived: rejected without a vote.

 

Negatived on division: rejected following a vote.

 

Not called: debated in a group of amendments, but not put to a decision.

 

Not moved: not debated or put to a decision.

 

Question proposed: debate underway but not concluded.

 

Withdrawn after debate: moved and debated but then withdrawn, so not put to a decision.

 

Not selected: not chosen for debate by the Chair.

 

 


 

Mel Stride

 

Agreed to

 

That—

 

(1)  

the Committee shall (in addition to its first meeting at 9.25 am on Tuesday 27

 

November) meet—

 

(a)  

at 2.00 pm on Tuesday 27 November;

 

(b)  

at 11.30 am and 2.00 pm on Thursday 29 November;

 

(c)  

at 9.25 am and 2.00 pm on Tuesday 4 December;


 
 

Public Bill Committee Proceedings: 27 November 2018        

2

 

Finance (No. 3) Bill, continued

 
 

(d)  

at 11.30 am and 2.00 pm on Thursday 6 December;

 

(e)  

at 9.25 am and 2.00 pm on Tuesday 11 December;

 

(2)  

the proceedings shall be taken in the following order: Clauses 1 to 4; Clause

 

7; Clauses 11 to 13; Schedule 1; Clause 14; Schedule 2; Clause 17; Schedule

 

5; Clause 18; Schedule 6; Clause 21; Clauses 24 to 26; Schedule 9; Clause

 

27; Schedule 10; Clause 28; Schedule 11; Clauses 29 to 31; Schedule 12;

 

Clauses 32 to 35; Schedule 13; Clause 36; Schedule 14; Clause 37; Clauses

 

43 to 45; Clauses 48 to 51; Schedule 16; Clause 52; Schedule 17; Clauses 53

 

to 60; Clauses 63 to 67; Clauses 79 to 82; Clauses 84 to 88; Schedule 19;

 

Clauses 91 and 92; new Clauses; new Schedules; remaining proceedings on

 

the Bill;

 

(3)  

the proceedings shall (so far as not previously concluded) be brought to a

 

conclusion at 5.00 pm on Tuesday 11 December.

 

 

As Amendments to Mel Stride’s proposed Motion

 

Kirsty Blackman

 

Mhairi Black

 

Negatived on division  (a)

 

Parliamentary Star    

Leave out line 4

 

Kirsty Blackman

 

Mhairi Black

 

Not called  (b)

 

Parliamentary Star    

Line  7,  at end insert—

 

“(1A)    

The Committee shall hear oral evidence in accordance with the following

 

Table—

 

Date

Time

Witness

 
 

Thursday 29 November

Until no later than 12.15 pm

HM Treasury;

 
   

HM Revenue and

 
   

Customs

 
 

Thursday 29 November

Until no later than 1.00 pm

Office for Budget

 
   

Responsibility

 
 

Thursday 29 November

Until no later than 3.30 pm

The Institute for Fiscal

 
   

Studies

 
 

Thursday 29 November

Until no later than 5.00 pm

The Chartered Institute

 
   

for Taxation

 
 

Kirsty Blackman

 

Mhairi Black

 

Not called  (c)

 

Parliamentary Star    

Line  18,  at end insert—

 

“(4)    

The Committee recommends that the programme order of the House [12

 

November] should be amended in paragraph 7 by substituting “18 December” for

 

“11 December”.

 



 
 

Public Bill Committee Proceedings: 27 November 2018        

3

 

Finance (No. 3) Bill, continued

 
 

Mel Stride

 

That, subject to the discretion of the Chair, any written evidence received by the

 

Committee shall be reported to the House for publication.

 

Agreed to

 


 

John McDonnell

 

Peter Dowd

 

Anneliese Dodds

 

Jonathan Reynolds

 

Clive Lewis

 

Jeff Smith

 

Not selected  13

 

Clause  1,  page  1,  line  5,  leave out from “tax” to end and insert “may be charged for

 

the tax year 2019-20 if the condition in subsection (2) is met.

 

(2)    

The condition in this subsection is, prior to 6 April 2019, the Chancellor of the

 

Exchequer has laid before the House of Commons a review of the effects of

 

differences between the rates of income tax in the United Kingdom and those in—

 

(a)    

other EU member states,

 

(b)    

other OECD member countries,

 

(c)    

other G20 member countries.”

 

Clause Agreed to.

 


 

John McDonnell

 

Peter Dowd

 

Anneliese Dodds

 

Jonathan Reynolds

 

Clive Lewis

 

Jeff Smith

 

Not selected  3

 

Clause  2,  page  1,  line  7,  leave out from “tax” to end and insert “may be charged for

 

the financial year 2020 if the condition in subsection (2) is met.

 

(2)    

The condition in this subsection is, prior to 6 April 2019, the Chancellor of the

 

Exchequer has laid before the House of Commons a review of the effects of

 

changes and prospective changes to the rate of corporation tax made since 2010.”

 

John McDonnell

 

Peter Dowd

 

Anneliese Dodds

 

Jonathan Reynolds

 

Clive Lewis

 

Jeff Smith

 

Not selected  4

 

Clause  2,  page  1,  line  7,  leave out from “tax” to end and insert “may be charged for

 

the financial year 2020 if the condition in subsection (2) is met.

 

(2)    

The condition in this subsection is, prior to 6 April 2019, the Chancellor of the

 

Exchequer has laid before the House of Commons a review of the effects on

 

productivity of changes to the rate of corporation tax made since 2010.”


 
 

Public Bill Committee Proceedings: 27 November 2018        

4

 

Finance (No. 3) Bill, continued

 
 

John McDonnell

 

Peter Dowd

 

Anneliese Dodds

 

Jonathan Reynolds

 

Clive Lewis

 

Jeff Smith

 

Not selected  5

 

Clause  2,  page  1,  line  7,  leave out from “tax” to end and insert “may be charged for

 

the financial year 2020 if the condition in subsection (2) is met.

 

(2)    

The condition in this subsection is, prior to 6 April 2019, the Chancellor of the

 

Exchequer has laid before the House of Commons a review of the effects of

 

differences between the rates of corporation tax in the United Kingdom and those

 

in—

 

(a)    

other EU member states,

 

(b)    

other OECD member countries,

 

(c)    

other G20 member countries.”

 

John McDonnell

 

Peter Dowd

 

Anneliese Dodds

 

Jonathan Reynolds

 

Clive Lewis

 

Jeff Smith

 

Not selected  6

 

Clause  2,  page  1,  line  7,  leave out from “tax” to end and insert “may be charged for

 

the financial year 2020 if the condition in subsection (2) is met.

 

(2)    

The condition in this subsection is, prior to 6 April 2019, the Chancellor of the

 

Exchequer has laid before the House of Commons a review of the effects of

 

changes and prospective changes to the rate of corporation tax made since 2010

 

on foreign direct investment.”

 

John McDonnell

 

Peter Dowd

 

Anneliese Dodds

 

Jonathan Reynolds

 

Clive Lewis

 

Jeff Smith

 

Not selected  7

 

Clause  2,  page  1,  line  7,   leave out from “tax” to end and insert “may be charged for

 

the financial year 2020 if the condition in subsection (2) is met.

 

(2)    

The condition in this subsection is, prior to 6 April 2019, the Chancellor of the

 

Exchequer has laid before the House of Commons a review of the effects of

 

changes and prospective changes to the rate of corporation tax made since 2010

 

on the United Kingdom tax gap.”

 

John McDonnell

 

Peter Dowd

 

Anneliese Dodds

 

Jonathan Reynolds

 

Clive Lewis

 

Jeff Smith

 

Negatived on division  8

 

Clause  2,  page  1,  line  7,  leave out from “tax” to end and insert “may be charged for

 

the financial year 2020 if the condition in subsection (2) is met.


 
 

Public Bill Committee Proceedings: 27 November 2018        

5

 

Finance (No. 3) Bill, continued

 
 

(2)    

The condition in this subsection is, prior to 6 April 2019, the Chancellor of the

 

Exchequer has laid before the House of Commons a review of the corporation tax

 

receipts of multinational companies with UK-domiciled subsidiaries in relation to

 

their publicly available UK-based revenue.”

 

John McDonnell

 

Peter Dowd

 

Anneliese Dodds

 

Jonathan Reynolds

 

Clive Lewis

 

Jeff Smith

 

Negatived on division  9

 

Clause  2,  page  1,  line  7,  leave out from “tax” to end and insert “may be charged for

 

the financial year 2020 if the condition in subsection (2) is met.

 

(2)    

The condition in this subsection is, prior to 6 April 2019, the Chancellor of the

 

Exchequer has laid before the House of Commons a review of the corporation tax

 

receipts of technology companies with UK-domiciled subsidiaries in relation to

 

their publicly available UK-based revenue.”

 

John McDonnell

 

Peter Dowd

 

Anneliese Dodds

 

Jonathan Reynolds

 

Clive Lewis

 

Jeff Smith

 

Negatived on division  10

 

Clause  2,  page  1,  line  7,  leave out from “tax” to end and insert “may be charged for

 

the financial year 2020 if the condition in subsection (2) is met.

 

(2)    

The condition in this subsection is, prior to 6 April 2019, the Chancellor of the

 

Exchequer has laid before the House of Commons a review of the

 

Commissioners’ effectiveness at applying General Anti-Avoidance Principles

 

with reference to corporation tax collection.”

 

John McDonnell

 

Peter Dowd

 

Anneliese Dodds

 

Jonathan Reynolds

 

Clive Lewis

 

Jeff Smith

 

Negatived on division  11

 

Clause  2,  page  1,  line  7,  leave out from “tax” to end and insert “may be charged for

 

the financial year 2020 if the condition in subsection (2) is met.

 

(2)    

The condition in this subsection is, prior to 6 April 2019, the Chancellor of the

 

Exchequer has laid before the House of Commons a review of the current UK tax

 

gap in respect of corporation tax applying globally agreed avoidance measures to

 

multinationals with UK-domiciled subsidiaries.”

 

John McDonnell

 

Peter Dowd

 

Anneliese Dodds

 

Jonathan Reynolds

 

Clive Lewis

 

Jeff Smith

 

Not selected  12

 

Clause  2,  page  1,  line  7,  leave out from “tax” to end and insert “may be charged for


 
 

Public Bill Committee Proceedings: 27 November 2018        

6

 

Finance (No. 3) Bill, continued

 
 

the financial year 2020 if the condition in subsection (2) is met.

 

(2)    

The condition in this subsection is, prior to 6 April 2019, the Chancellor of the

 

Exchequer has laid before the House of Commons a review of the effect on

 

corporation tax receipts 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.”

 

John McDonnell

 

Peter Dowd

 

Anneliese Dodds

 

Jonathan Reynolds

 

Clive Lewis

 

Jeff Smith

 

Not selected  30

 

Clause  2,  page  1,  line  7,  leave out from “tax” to end and insert “may be charged for

 

the financial year 2020 if the condition in subsection (2) is met.

 

(2)    

The condition in this subsection is, prior to 6 April 2019, the Chancellor of the

 

Exchequer has laid before the House of Commons a review of the effects of

 

changes and prospective changes to the rate of corporation tax made since 2010

 

one—

 

(a)    

the level of business investment, and

 

(b)    

the incidence of share buy backs.”

 

Clause Agreed to.

 

Clauses 3 and 4 Agreed to.

 


 

John McDonnell

 

Peter Dowd

 

Anneliese Dodds

 

Jonathan Reynolds

 

Clive Lewis

 

Jeff Smith

 

Negatived on division  17

 

Clause  7,  page  5,  line  2,  at end insert—

 

“(8)    

The Chancellor of the Exchequer must review the effect of the provisions in this

 

section on the motor vehicle industry in parts of the United Kingdom and regions

 

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

 

six months of the passing of this Act.

 

(9)    

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 of

 

National Statistics.”


 
 

Public Bill Committee Proceedings: 27 November 2018        

7

 

Finance (No. 3) Bill, continued

 
 

John McDonnell

 

Peter Dowd

 

Anneliese Dodds

 

Jonathan Reynolds

 

Clive Lewis

 

Jeff Smith

 

Negatived on division  18

 

Clause  7,  page  5,  line  2,  at end insert—

 

“(8)    

The Chancellor of the Exchequer must review the effect of the provisions in this

 

section on the availability and uptake of optional remuneration arrangements

 

relating to cars and vans and lay a report of that review before the House of

 

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

 

John McDonnell

 

Peter Dowd

 

Anneliese Dodds

 

Jonathan Reynolds

 

Clive Lewis

 

Jeff Smith

 

Negatived on division  19

 

Clause  7,  page  5,  line  2,  at end insert—

 

“(8)    

The Chancellor of the Exchequer must review the effect of the provisions in this

 

section on tax receipts and lay a report of that review before the House of

 

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

 

John McDonnell

 

Peter Dowd

 

Anneliese Dodds

 

Jonathan Reynolds

 

Clive Lewis

 

Jeff Smith

 

Not selected  20

 

Clause  7,  page  5,  line  2,  at end insert—

 

“(8)    

The Chancellor of the Exchequer must review the effect of the provisions in this

 

section on car use and the impact this will have on the United Kingdom’s ability

 

to comply with its third, fourth and fifth carbon budgets and lay a report of that

 

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

 

Act.”

 

John McDonnell

 

Peter Dowd

 

Anneliese Dodds

 

Jonathan Reynolds

 

Clive Lewis

 

Jeff Smith

 

Not selected  21

 

Clause  7,  page  5,  line  2,  at end insert—

 

“(8)    

The Chancellor of the Exchequer must review the effect of the provisions in this

 

section on the availability and uptake of optional remuneration arrangements

 

relating to cars and vans and lay a report of that review before the House of

 

Commons within six months of the passing of this Act.

 

(9)    

The review in subsection (8) must consider—

 

(a)    

how these arrangements compare with arrangements in other OECD

 

countries,


 
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Revised 27 November 2018