Session 2017-19
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1

 

House of Commons

 
 

Tuesday 11 December 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)


 

[Ninth Sitting]


 

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Withdrawn after debate: moved and debated but then withdrawn, so not put to a decision.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

 

 


 

Kirsty Blackman

 

Mhairi Black

 

Withdrawn after debate  105

 

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


 
 

Public Bill Committee Proceedings: 11 December 2018        

2

 

Finance (N, continued

 
 

John McDonnell

 

Peter Dowd

 

Anneliese Dodds

 

Jonathan Reynolds

 

Clive Lewis

 

Jeff Smith

 

Negatived on division  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.”

 

John McDonnell

 

Peter Dowd

 

Anneliese Dodds

 

Jonathan Reynolds

 

Clive Lewis

 

Jeff Smith

 

Not called  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).”

 

Kirsty Blackman

 

Mhairi Black

 

Not called  106

 

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

 

Kirsty Blackman

 

Mhairi Black

 

Not called  107

 

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

 

John McDonnell

 

Peter Dowd

 

Anneliese Dodds

 

Jonathan Reynolds

 

Clive Lewis

 

Jeff Smith

 

Not called  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

 

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.”


 
 

Public Bill Committee Proceedings: 11 December 2018        

3

 

Finance (N, continued

 
 

John McDonnell

 

Peter Dowd

 

Anneliese Dodds

 

Jonathan Reynolds

 

Clive Lewis

 

Jeff Smith

 

Negatived on division  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.”

 

John McDonnell

 

Peter Dowd

 

Anneliese Dodds

 

Jonathan Reynolds

 

Clive Lewis

 

Jeff Smith

 

Not called  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.”

 

Clause Agreed to.

 


 

John McDonnell

 

Peter Dowd

 

Anneliese Dodds

 

Jonathan Reynolds

 

Clive Lewis

 

Jeff Smith

 

Not called  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.”


 
 

Public Bill Committee Proceedings: 11 December 2018        

4

 

Finance (N, continued

 
 

John McDonnell

 

Peter Dowd

 

Anneliese Dodds

 

Jonathan Reynolds

 

Clive Lewis

 

Jeff Smith

 

Not called  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.”

 

Clause Agreed to.

 


 

John McDonnell

 

Peter Dowd

 

Anneliese Dodds

 

Jonathan Reynolds

 

Clive Lewis

 

Jeff Smith

 

Withdrawn after debate  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

 

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

 

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

 

John McDonnell

 

Peter Dowd

 

Anneliese Dodds

 

Jonathan Reynolds

 

Clive Lewis

 

Jeff Smith

 

Not called  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)).”

 

John McDonnell

 

Peter Dowd

 

Anneliese Dodds

 

Jonathan Reynolds

 

Clive Lewis

 

Jeff Smith

 

Not called  148

 

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


 
 

Public Bill Committee Proceedings: 11 December 2018        

5

 

Finance (N, continued

 
 

“(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.”

 

Clause Agreed to.

 


 

Kirsty Blackman

 

Mhairi Black

 

Negatived on division  137

 

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

 

Kirsty Blackman

 

Mhairi Black

 

Not called  138

 

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

 

John McDonnell

 

Peter Dowd

 

Anneliese Dodds

 

Jonathan Reynolds

 

Clive Lewis

 

Jeff Smith

 

Not called  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.”

 

John McDonnell

 

Peter Dowd

 

Anneliese Dodds

 

Jonathan Reynolds

 

Clive Lewis

 

Jeff Smith

 

Not called  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.”


 
 

Public Bill Committee Proceedings: 11 December 2018        

6

 

Finance (N, continued

 
 

Clause Agreed to.

 


 

John McDonnell

 

Peter Dowd

 

Anneliese Dodds

 

Jonathan Reynolds

 

Clive Lewis

 

Jeff Smith

 

Withdrawn after debate  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.”

 

John McDonnell

 

Peter Dowd

 

Anneliese Dodds

 

Jonathan Reynolds

 

Clive Lewis

 

Jeff Smith

 

Not called  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.”

 

Clause Agreed to.

 

Clause 85 Agreed to.

 


 

John McDonnell

 

Peter Dowd

 

Anneliese Dodds

 

Jonathan Reynolds

 

Clive Lewis

 

Jeff Smith

 

Negatived on division  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.”


 
 

Public Bill Committee Proceedings: 11 December 2018        

7

 

Finance (N, continued

 
 

John McDonnell

 

Peter Dowd

 

Anneliese Dodds

 

Jonathan Reynolds

 

Clive Lewis

 

Jeff Smith

 

Negatived on division  154

 

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

 

“(9)    

The Chancellor of the Exchequer must review the revenue effects 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 six

 

months of the passing of this Act.”

 

John McDonnell

 

Peter Dowd

 

Anneliese Dodds

 

Jonathan Reynolds

 

Clive Lewis

 

Jeff Smith

 

Negatived on division  155

 

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

 

“(9)    

The Chancellor of the Exchequer must review the resources that Her Majesty’s

 

Revenue and Customs needs to implement the measures in this section relating to

 

tax returns delivered otherwise than in pursuance of a requirement to do so and

 

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

 

the passing of this Act.”

 

Clause Agreed to.

 

Clauses 87 and 88 Agreed to.

 


 

John McDonnell

 

Peter Dowd

 

Anneliese Dodds

 

Jonathan Reynolds

 

Clive Lewis

 

Jeff Smith

 

Negatived on division  156

 

Schedule  19,  page  315,  line  15,  at end insert —

 

“Part 4

 

Statement on consultation

 

“22      

The Chancellor of the Exchequer must lay before the House of Commons a

 

statement on the consultation undertaken on the provisions of this Schedule no

 

later than two months after the passing of this Act.”


 
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Revised 11 December 2018