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Notices of Amendments: 14 November 2018                  

15

 

Finance (No. 3) Bill, continued

 
 

New CLAUSES or NEW SCHEDULES RELATING TO REMOTE GAMING DUTY OR GAMING

 

DUTY

 

Kirsty Blackman

 

Ian Blackford

 

Alison Thewliss

 

Ronnie Cowan

 

Mhairi Black

 

Patrick Grady

 

NC12

 

To move the following Clause—

 

         

“Review of public health effects of gaming provisions

 

(1)    

The Chancellor of the Exchequer must review the public health effects of the

 

provisions of section 61 of and Schedule 18 to this Act 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 effects of those provisions in reducing the negative public health

 

effects of gambling, and

 

(b)    

the implications for the public finances of the public health effects of—

 

(i)    

those provisions,

 

(ii)    

the operation of the law relating to remote gaming duty and

 

gaming duty if those provisions were not given effect.”

 


 

Kirsty Blackman

 

Ian Blackford

 

Alison Thewliss

 

Ronnie Cowan

 

Mhairi Black

 

Patrick Grady

 

NC13

 

To move the following Clause—

 

         

“Report on consultation on certain provisions of this Act (No. 3)

 

(1)    

No later than two months after the passing of this Act, the Chancellor of the

 

Exchequer must lay before the House of Commons a report on the consultation

 

undertaken on the provisions in subsection (2).

 

(2)    

Those provisions are—

 

(a)    

section 61, and

 

(b)    

Schedule 18.

 

(3)    

A report under this section must specify in respect of each provision listed in

 

subsection (2)—

 

(a)    

whether a version of the provision was published in draft,

 

(b)    

if so, whether changes were made as a result of consultation on the draft,


 
 

Notices of Amendments: 14 November 2018                  

16

 

Finance (No. 3) Bill, continued

 
 

(c)    

if not, the reasons why the provision was not published in draft and any

 

consultation which took place on the proposed provision in the absence

 

of such a draft.”

 


 

Carolyn Harris

 

Mr Iain Duncan Smith

 

Ronnie Cowan

 

Mr John Baron

 

Mr Marcus Fysh

 

Mr David Jones

Heidi Allen

Priti Patel

Dr Sarah Wollaston

Tim Loughton

Mr Jacob Rees-Mogg

Tracey Crouch

Mr David Davis

Mr Steve Baker

Charlie Elphicke

Andrew Selous

Mr Bob Seely

Johnny Mercer

Justine Greening

Fiona Bruce

Mr Richard Bacon

Stephen Kerr

Sir Michael Fallon

Nicky Morgan

Boris Johnson

Adam Holloway

Zac Goldsmith

Sir Peter Bottomley

Albert Owen

Chuka Umunna

Paul Blomfield

Ian Murray

Jo Stevens

Stephen Timms

Judith Cummins

Susan Elan Jones

Martin Whitfield

Clive Efford

Graham P Jones

Wes Streeting

Ruth Cadbury

Jenny Chapman

Tonia Antoniazzi

Stephen Doughty

Gareth Snell

Stella Creasy

Diana Johnson

Tulip Siddiq

Chris Bryant

Helen Hayes

Mrs Madeleine Moon

Stephen Kinnock

Louise Haigh

Dan Jarvis

Owen Smith

Jim Shannon

Sir Jeffrey M. Donaldson

David Simpson

Mr Gregory Campbell

Nigel Dodds

Stuart C. McDonald

Drew Hendry

John McNally

Alison Thewliss

Marion Fellows

David Linden

Gavin Newlands

Alan Brown

Paul Girvan

Sammy Wilson

Emma Little Pengelly

Gavin Robinson

Patricia Gibson

Dr Lisa Cameron

Brendan O’Hara

Angus Brendan MacNeil

Douglas Chapman

Martyn Day

Neil Gray

Tommy Sheppard

Martin Docherty-Hughes

Kirsty Blackman

Stephen Gethins

Chris Stephens

Chris Law

Hannah Bardell

Mhairi Black

Ian Blackford

Deidre Brock

Joanna Cherry

Angela Crawley

Patrick Grady

Peter Grant

Stewart Hosie

Stewart Malcolm McDonald

Carol Monaghan

Dr Philippa Whitford

Pete Wishart

Christine Jardine

Jonathan Edwards

Liz Saville Roberts

Catherine West

Frank Field

Stephen Lloyd

Jamie Stone

Sir Mike Penning

Giles Watling

Mr William Wragg

Mr Philip Hollobone

Darren Jones

Damian Collins

Derek Thomas

Caroline Lucas

Layla Moran

Andrew Bridgen

Ged Killen

Wera Hobhouse

Ben Lake

Mrs Emma Lewell-Buck

Paula Sherriff

Mr John Hayes

Liz Twist

Alex Sobel

Sir William Cash

Kerry McCarthy

Kate Hollern

Ms Angela Eagle

Maria Eagle

Emma Reynolds

Alison McGovern

Teresa Pearce

Lady Hermon


 
 

Notices of Amendments: 14 November 2018                  

17

 

Finance (No. 3) Bill, continued

 
 

Julie Elliott

Karin Smyth

Neil Parish

Andy Slaughter

Janet Daby

Anne Marie Morris

Craig Mackinlay

Melanie Onn

Matt Western

Douglas Ross

Ellie Reeves

Alex Cunningham

Siobhain McDonagh

Mr Roger Godsiff

Seema Malhotra

 

NC16

 

To move the following Clause—

 

         

“Review of remote gambling duty

 

(1)    

The Treasury shall undertake a review of the increase in the rate of remote

 

gambling duty introduced in section (Remote gambling duty (rate)) of this Act.

 

(2)    

The review shall consider, in particular, the effects of the rate increase on—

 

(a)    

the public revenue,

 

(b)    

betting shops, and

 

(c)    

gambling related harm.

 

(3)    

The Treasury review must include independent advice on the feasibility and

 

impact of bringing forward the date of the increase in remote gaming duty to 1

 

April 2019.

 

(4)    

The Treasury review of the effects of the rate increase in remote gambling duty

 

under subsections (2) and (3) must also take into account any effects of reducing

 

to £2 the maximum stake on B2 machine games with effect from 1 April 2019.

 

(5)    

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

 

this section before the House of Commons no later than 28 days after this Act is

 

passed.”

 

Member’s explanatory statement

 

This new clause requires the Treasury to review the feasibility and impact of bringing forward

 

from October 2019 the implementation of an increase in remote gambling duty, which is linked in

 

paragraph 3.68 of the Budget 2018 Red Book to the implementation of a £2 maximum stake on B2

 

machine games (fixed-odds betting terminals).

 

 



 
 

Notices of Amendments: 14 November 2018                  

18

 

Finance (No. 3) Bill, continued

 
 

CLAUSE 15 AND SCHEDULE 3; CLAUSE 16 AND SCHEDULE 4; CLAUSES 19 AND 20;

 

CLAUSE 22 AND SCHEDULE 7; CLAUSE 23 AND SCHEDULE 8; CLAUSES 46 AND 47;

 

CLAUSE 83; ANY NEW CLAUSES OR NEW SCHEDULES RELATING TO TAX AVOIDANCE OR

 

EVASION

 

CLAUSE 22 AND SCHEDULE 7

 

Jeremy Corbyn

 

John McDonnell

 

Peter Dowd

 

Jonathan Reynolds

 

Anneliese Dodds

 

Mr Nicholas Brown

Clive Lewis

Lyn Brown

Thelma Walker

 

3

 

Schedule  7,  page  223,  line  27,  at end insert—

 

    “(5)  

The Treasury shall by regulations require that a CGT exit charge payment plan

 

be published on a public register.”

 

Member’s explanatory statement

 

This amendment would require the beneficiary of a trust entering a CGT exit charge payment plan

 

to provide information about the source of its income on a public register.

 

Jeremy Corbyn

 

John McDonnell

 

Peter Dowd

 

Jonathan Reynolds

 

Anneliese Dodds

 

Mr Nicholas Brown

Clive Lewis

Lyn Brown

Thelma Walker

 

4

 

Schedule  7,  page  227,  line  13,  at end insert—

 

  “(2B)  

The Treasury shall by regulations prescribe a CGT exit charge payment plan

 

be published on a public register.”

 

Member’s explanatory statement

 

This amendment would require the beneficiary of a trust entering a CGT exit charge payment plan

 

to provide information about the source of its income on a public register.

 



 
 

Notices of Amendments: 14 November 2018                  

19

 

Finance (No. 3) Bill, continued

 
 

NEW CLAUSES OR NEW SCHEDULES RELATING TO TAX AVOIDANCE OR EVASION

 

Jeremy Corbyn

 

John McDonnell

 

Peter Dowd

 

Jonathan Reynolds

 

Anneliese Dodds

 

Mr Nicholas Brown

Clive Lewis

Lyn Brown

Thelma Walker

 

NC5

 

To move the following Clause—

 

         

“Impact analyses of the anti-avoidance provisions of this Act

 

(1)    

The Chancellor of the Exchequer must review the impact of—

 

(a)    

section 15 and Schedule 3,

 

(b)    

section 16 and Schedule 4,

 

(c)    

sections 19 and 20,

 

(d)    

section 22 and Schedule 7,

 

(e)    

section 23 and Schedule 8,

 

(f)    

sections 46 and 47, and

 

(g)    

section 83

 

of this Act 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 child poverty,

 

(b)    

households at different levels of income,

 

(c)    

the impact of those provisions on people with protected characteristics

 

(within the meaning of the Equality Act 2010), and

 

(d)    

the impact of those provisions on different parts of the United Kingdom

 

and different regions of England.

 

(3)    

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.”

 

Member’s explanatory statement

 

This new clause requires the Chancellor of the Exchequer to carry out and publish a review of the

 

effects of the tax avoidance provisions of the Bill on households with different levels of income, on

 

child poverty, people with protected characteristics and on a regional basis.

 



 
 

Notices of Amendments: 14 November 2018                  

20

 

Finance (No. 3) Bill, continued

 
 

Jeremy Corbyn

 

John McDonnell

 

Peter Dowd

 

Jonathan Reynolds

 

Anneliese Dodds

 

Mr Nicholas Brown

Clive Lewis

Lyn Brown

Thelma Walker

 

NC6

 

To move the following Clause—

 

         

“Analysis of effectiveness of provisions on tax avoidance and evasion

 

(1)    

The Chancellor of the Exchequer must review the effectiveness of—

 

(a)    

section 15 and Schedule 3,

 

(b)    

section 16 and Schedule 4,

 

(c)    

sections 19 and 20,

 

(d)    

section 22 and Schedule 7,

 

(e)    

section 23 and Schedule 8,

 

(f)    

sections 46 and 47, and

 

(g)    

section 83

 

    

of this Act 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 effects of the provisions in reducing levels of artificial tax avoidance,

 

(b)    

the effects of the provisions in combating tax evasion, and

 

(c)    

estimates of the role of the provisions of this Act in reducing the tax gap

 

in each tax year from 2019 to 2022.”

 

Member’s explanatory statement

 

This new clause requires the Chancellor of the Exchequer to carry out and publish a review of the

 

effectiveness of the provisions of the Bill in tackling artificial tax avoidance and tax evasion, and

 

in reducing the tax gap.

 


 

Kirsty Blackman

 

Ian Blackford

 

Alison Thewliss

 

Ronnie Cowan

 

Mhairi Black

 

Patrick Grady

 

NC14

 

To move the following Clause—

 

         

“Review of effectiveness of provisions on tax avoidance

 

(1)    

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

 

of this Act relating to tax avoidance 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 provisions of this Act relating to tax avoidance” means—

 

(a)    

section 15 and Schedule 3,

 

(b)    

section 16 and Schedule 4,


 
 

Notices of Amendments: 14 November 2018                  

21

 

Finance (No. 3) Bill, continued

 
 

(c)    

sections 19 and 20,

 

(d)    

section 22 and Schedule 7,

 

(e)    

section 23 and Schedule 8,

 

(f)    

sections 46 and 47,

 

(g)    

section 83.

 

(3)    

A review under this section must consider in particular—

 

(a)    

the effects of those provisions in reducing tax avoidance and evasion,

 

(b)    

the effect of those provisions in inducing new tax avoidance measures

 

unanticipated by the Act, and

 

(c)    

estimates of the efficacy of the provisions in reducing the tax gap in each

 

tax year from 2018-19 to 2028-29.”

 


 

Kirsty Blackman

 

Ian Blackford

 

Alison Thewliss

 

Ronnie Cowan

 

Mhairi Black

 

Patrick Grady

 

NC15

 

To move the following Clause—

 

         

“Report on consultation on certain provisions of this Act (No. 4)

 

(1)    

No later than two months after the passing of this Act, the Chancellor of the

 

Exchequer must lay before the House of Commons a report on the consultation

 

undertaken on the provisions in subsection (2).

 

(2)    

Those provisions are—

 

(a)    

section 15 and Schedule 3,

 

(b)    

section 16 and Schedule 4,

 

(c)    

sections 19 and 20,

 

(d)    

section 22 and Schedule 7,

 

(e)    

section 23 and Schedule 8,

 

(f)    

sections 46 and 47,

 

(g)    

section 83.

 

(3)    

A report under this section must specify in respect of each provision listed in

 

subsection (2)—

 

(a)    

whether a version of the provision was published in draft,

 

(b)    

if so, whether changes were made as a result of consultation on the draft,

 

(c)    

if not, the reasons why the provision was not published in draft and any

 

consultation which took place on the proposed provision in the absence

 

of such a draft.”

 


 
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Revised 14 November 2018