Session 2017-19
Internet Publications
Other Bills before Parliament


 
 

Public Bill Committee Proceedings: 11 December 2018        

8

 

Finance (N, continued

 
 

John McDonnell

 

Peter Dowd

 

Anneliese Dodds

 

Jonathan Reynolds

 

Clive Lewis

 

Jeff Smith

 

Not selected  157

 

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

 

“Part 4

 

Review of information technology expenditure

 

“22      

The Chancellor of the Exchequer must review the total expenditure on

 

information technology by Revenue and Customs in order to implement the

 

provisions introduced by this Schedule and lay a report of that review before

 

the House of Commons with twelve months of the passing of this Act.”

 

John McDonnell

 

Peter Dowd

 

Anneliese Dodds

 

Jonathan Reynolds

 

Clive Lewis

 

Jeff Smith

 

Negatived on division  158

 

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

 

“Part 4

 

Review of revenue effects

 

“22      

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

 

provisions introduced by this Schedule and lay a report of that review before

 

the House of Commons with twelve months of the passing of this Act.”

 

Schedule Agreed to.

 

Clauses 91 and 92 Agreed to.

 


 

John McDonnell

 

Peter Dowd

 

Anneliese Dodds

 

Jonathan Reynolds

 

Clive Lewis

 

Jeff Smith

 

Not selected  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—


 
 

Public Bill Committee Proceedings: 11 December 2018        

9

 

Finance (N, continued

 
 

(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.”

 


 

Kirsty Blackman

 

Mhairi Black

 

Negatived on division  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

 

(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

 

Negatived on division  NC4

 

To move the following Clause—


 
 

Public Bill Committee Proceedings: 11 December 2018        

10

 

Finance (N, continued

 
 

         

“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%.”

 


 

John McDonnell

 

Peter Dowd

 

Anneliese Dodds

 

Jonathan Reynolds

 

Clive Lewis

 

Jeff Smith

 

Not called  NC5

 

To move the following Clause—

 

         

“Aggregate effect of changes to corporation tax and capital allowances

 

The Chancellor of the Exchequer must, within one year of the passing of this Act,

 

lay before the House of Commons an analysis of the effect of the changes to

 

corporation tax and capital allowances made under sections 25 to 28 and 29 to 34

 

of this Act.”

 


 

John McDonnell

 

Peter Dowd

 

Anneliese Dodds

 

Jonathan Reynolds

 

Clive Lewis

 

Jeff Smith

 

Not selected  NC6

 

To move the following Clause—

 

         

“Changes to capital allowances since 2010

 

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

 

Act, lay before the House of Commons a statement setting out—

 

(a)    

the changes that have been made to the Capital Allowances Act 2001

 

since 2010,

 

(b)    

the consultations that were undertaken before each change, and


 
 

Public Bill Committee Proceedings: 11 December 2018        

11

 

Finance (N, continued

 
 

(c)    

an analysis of the expected effect of the statement on investor confidence

 

in the United Kingdom.”

 


 

John McDonnell

 

Peter Dowd

 

Anneliese Dodds

 

Jonathan Reynolds

 

Clive Lewis

 

Jeff Smith

 

Not selected  NC7

 

To move the following Clause—

 

         

“Review of capital allowance assets

 

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

 

Act, lay before the House of Commons a review of the changes to the number of

 

categories of capital allowance assets for tax purposes since 2010, and the effect

 

of the changes on the capital allowance system.”

 


 

John McDonnell

 

Peter Dowd

 

Anneliese Dodds

 

Jonathan Reynolds

 

Clive Lewis

 

Jeff Smith

 

Not called  NC8

 

To move the following Clause—

 

         

“Review of Schedule 16 provisions on voucher circulation and distribution

 

(1)    

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

 

impact of the provisions of Schedule 16 on the circulation and distribution of

 

vouchers in—

 

(a)    

the United Kingdom, and

 

(b)    

the European Union.

 

(2)    

A report of the review under subsection (1) must be laid before the House of

 

Commons within 3 months of the passing of this Act.”

 



 
 

Public Bill Committee Proceedings: 11 December 2018        

12

 

Finance (N, continued

 
 

John McDonnell

 

Peter Dowd

 

Anneliese Dodds

 

Jonathan Reynolds

 

Clive Lewis

 

Jeff Smith

 

Not called  NC9

 

To move the following Clause—

 

         

“Review of potential divergence of VAT treatment of vouchers

 

(1)    

The Chancellor of the Exchequer shall commission a review that will consider the

 

potential public revenue, and other impacts, if domestic law regarding the VAT

 

treatment of vouchers were to diverge from European Union law.

 

(2)    

A report of the review under subsection (1) must be laid before the House of

 

Commons within 3 months of the passing of this Act.”

 


 

John McDonnell

 

Peter Dowd

 

Anneliese Dodds

 

Jonathan Reynolds

 

Clive Lewis

 

Jeff Smith

 

Not called  NC10

 

To move the following Clause—

 

         

“Review of higher rate of tax for additional dwellings

 

(1)    

The Chancellor of the Exchequer shall commission a review on the revenue

 

effects of the amendments to FA 2003 made in section 43.

 

(2)    

A report of the review under subsection (1) must be laid before the House of

 

Commons before 29 October 2019.”

 


 

John McDonnell

 

Peter Dowd

 

Anneliese Dodds

 

Jonathan Reynolds

 

Clive Lewis

 

Jeff Smith

 

Not called  NC11

 

To move the following Clause—

 

         

 “Annual statement on effects of provisions of section 43

 

(1)    

The Chancellor of the Exchequer must make an annual statement to the House of

 

Commons detailing how the provisions in section 43 have affected instances in

 

which land transaction returns are amended to take account of subsequent

 

disposal of the main residence.

 

(2)    

The statement must specify—

 

(a)    

the number of such instances, and


 
 

Public Bill Committee Proceedings: 11 December 2018        

13

 

Finance (N, continued

 
 

(b)    

such information as the Commissioners hold as to the characteristics

 

(including income) of those concerned.

 

(3)    

The first such statement under subsection (1) must be made before 29 October

 

2019, and each subsequent statement must be within twelve months of the

 

previous statement.”

 


 

John McDonnell

 

Peter Dowd

 

Anneliese Dodds

 

Jonathan Reynolds

 

Clive Lewis

 

Jeff Smith

 

Not called  NC12

 

To move the following Clause—

 

         

“Review of higher rate of tax for additional dwellings

 

(1)    

The Chancellor of the Exchequer shall commission a review on how the

 

provisions of section 43 have affected residential property prices.

 

(2)    

A report of the review under subsection (1) must be laid before the House of

 

Commons before 29 October 2019.”

 


 

John McDonnell

 

Peter Dowd

 

Anneliese Dodds

 

Jonathan Reynolds

 

Clive Lewis

 

Jeff Smith

 

Not called  NC13

 

To move the following Clause—

 

         

“Equality impact analysis of provisions of section 45

 

(1)    

The Chancellor of the Exchequer must review the equality impact of the

 

provisions in section 45 in accordance with this section 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—

 

(a)    

the impact of those provisions on households at different levels of

 

income,

 

(b)    

the impact of those provisions on people with protected characteristics

 

(within the meaning of the Equality Act 2010),

 

(c)    

the impact of those provisions on the Treasury’s compliance with the

 

public sector equality duty under section 149 of the Equality Act 2010,

 

and

 

(d)    

the impact of those provisions on equality in different relevant parts of

 

the United Kingdom and different regions of England.

 

(3)    

In this section—


 
 

Public Bill Committee Proceedings: 11 December 2018        

14

 

Finance (N, continued

 
 

“relevant parts of the United Kingdom” means—

 

(a)    

England, and

 

(b)    

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

 

Not selected  NC14

 

To move the following Clause—

 

         

“Review of possible further remedies available in respect of payments of

 

unlawful advance corporation tax

 

(1)    

The Chancellor of the Exchequer shall undertake a review of the matter specified

 

in subsection (2) and lay a report of that review before the House of Commons

 

within six months of the passing of this Act.

 

(2)    

That matter is the introduction of a measure comparable in effect to sections 84

 

and 85 of this Act in respect of payments of unlawful advance corporation tax in

 

respect of periods subsequent to 12 December 2012.”

 


 

John McDonnell

 

Peter Dowd

 

Anneliese Dodds

 

Jonathan Reynolds

 

Clive Lewis

 

Jeff Smith

 

Not called  NC15

 

To move the following Clause—

 

         

“Review of late payment interest rates in respect of promoters of tax

 

avoidance schemes

 

“(1)    

The Chancellor of the Exchequer must review the viability of increasing any

 

relevant interest rate charged by virtue of the specified provisions on the late

 

payment of penalties for the promoters of tax avoidance schemes to 6.1% per

 

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

 

months of the passing of this Act.

 

(2)    

In this section, “the specified provisions” means—

 

(a)    

section 178 of FA 1989, and

 

(b)    

sections 101 to 103 of FA 2009.”

 



 
PreviousBack to StartNext
 

Revised 11 December 2018