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Notices of Amendments: 29 November 2018                  

8

 

Finance (No. 3) Bill, continued

 
 

(b)    

the supply chain in respect of the description of goods or services.”

 

Member’s explanatory statement

 

This amendment would require an order made under the new provision of Clause 50 to be

 

accompanied by an impact statement.

 


 

John McDonnell

 

Peter Dowd

 

Anneliese Dodds

 

Jonathan Reynolds

 

Clive Lewis

 

Jeff Smith

 

93

 

Parliamentary Star    

Schedule  17,  page  305,  line  28,  at end insert—

 

“Part 3

 

Review

 

“16(1)  

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

 

the provisions in this schedule on the number of individuals and businesses

 

entering into VAT groups.

 

      (2)  

A report of the review under sub-paragraph (1) must be laid before the House

 

of Commons before 1 April 2020”.

 

Member’s explanatory statement

 

This amendment requires a review of the impact of this measure on the number of individuals and

 

businesses entering into VAT groupings for the purpose of tax planning, and for that review to

 

report by the end of the tax year 2019-20.

 

John McDonnell

 

Peter Dowd

 

Anneliese Dodds

 

Jonathan Reynolds

 

Clive Lewis

 

Jeff Smith

 

94

 

Parliamentary Star    

Schedule  17,  page  305,  line  28,  at end insert—

 

“Part 3

 

Review

 

“16(1)  

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

 

revenue changes if domestic law were to diverge from European Union law in

 

relation to VAT groups.

 

      (2)  

A report of the review under sub-paragraph (1) must be laid before the House

 

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

 

Member’s explanatory statement

 

This amendment requires a review on the potential revenue changes if domestic law were to

 

diverge from European Union law in relation to VAT groups.

 



 
 

Notices of Amendments: 29 November 2018                  

9

 

Finance (No. 3) Bill, continued

 
 

John McDonnell

 

Peter Dowd

 

Anneliese Dodds

 

Jonathan Reynolds

 

Clive Lewis

 

Jeff Smith

 

96

 

Parliamentary Star    

Clause  53,  page  34,  line  14,  at end insert—

 

“(5)    

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

 

made to the Alcoholic Liquor Duties Act 1979 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 the revenue impact of

 

the revised rates on cider and wine.

 

Kirsty Blackman

 

Mhairi Black

 

103

 

Parliamentary Star    

Clause  53,  page  34,  line  14,  at end insert—

 

“(5)    

The Chancellor of the Exchequer must review the expected effects on public

 

health of the changes made to the Alcoholic Liquor Duties Act 1979 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 impact of the revised

 

rates on cider and wine on public health.

 


 

John McDonnell

 

Peter Dowd

 

Anneliese Dodds

 

Jonathan Reynolds

 

Clive Lewis

 

Jeff Smith

 

97

 

Parliamentary Star    

Clause  54,  page  36,  line  12,  at end insert—

 

“(5)    

The Chancellor of the Exchequer must review the effect on the cider industry of

 

the changes made to the Alcoholic Liquor Duties Act 1979 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 the impact of Clause 54

 

on the cider industry.


 
 

Notices of Amendments: 29 November 2018                  

10

 

Finance (No. 3) Bill, continued

 
 

John McDonnell

 

Peter Dowd

 

Anneliese Dodds

 

Jonathan Reynolds

 

Clive Lewis

 

Jeff Smith

 

98

 

Parliamentary Star    

Clause  54,  page  36,  line  12,  at end insert—

 

“(5)    

The Chancellor of the Exchequer must review the expected effects on public

 

health of the changes made to the Alcoholic Liquor Duties Act 1979 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 impact of Clause 54

 

on public health.

 

John McDonnell

 

Peter Dowd

 

Anneliese Dodds

 

Jonathan Reynolds

 

Clive Lewis

 

Jeff Smith

 

99

 

Parliamentary Star    

Clause  54,  page  36,  line  12,  at end insert—

 

“(5)    

The Chancellor of the Exchequer must review the expected effects in each part of

 

the United Kingdom and each region of England of the changes made to the

 

Alcoholic Liquor Duties Act 1979 by this section and lay a report of that review

 

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

 

(6)    

In this section—

 

“part 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 amendment would require the Chancellor of the Exchequer to review the impact of Clause 54

 

on different parts of the United Kingdom and regions of England.

 


 

John McDonnell

 

Peter Dowd

 

Anneliese Dodds

 

Jonathan Reynolds

 

Clive Lewis

 

Jeff Smith

 

100

 

Parliamentary Star    

Clause  55,  page  36,  line  30,  at end insert—

 

“(4)    

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

 

made to the Tobacco Products Duty Act 1979 by this section and lay a report of


 
 

Notices of Amendments: 29 November 2018                  

11

 

Finance (No. 3) Bill, continued

 
 

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 impact of

 

the changes to the rates of excise duty on tobacco products.

 


 

John McDonnell

 

Peter Dowd

 

Anneliese Dodds

 

Jonathan Reynolds

 

Clive Lewis

 

Jeff Smith

 

101

 

Parliamentary Star    

Clause  56,  page  37,  line  10,  at end insert—

 

“(8)    

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

 

made to the Tobacco Products Duty Act 1979 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 the revenue impact of

 

the changes made by Clause 56.

 

John McDonnell

 

Peter Dowd

 

Anneliese Dodds

 

Jonathan Reynolds

 

Clive Lewis

 

Jeff Smith

 

102

 

Parliamentary Star    

Clause  56,  page  37,  line  10,  at end insert—

 

“(8)    

The Chancellor of the Exchequer must review the expected effects on public

 

health of the changes made to the Tobacco Products Duty Act 1979 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 impact of the

 

provisions of Clause 56 on public health.

 



 
 

Notices of Amendments: 29 November 2018                  

12

 

Finance (No. 3) Bill, continued

 
 

John McDonnell

 

Peter Dowd

 

Anneliese Dodds

 

Jonathan Reynolds

 

Clive Lewis

 

Jeff Smith

 

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—

 

(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.”

 

Member’s explanatory statement

 

This amendment requires a review of how income tax revenue may be affected by both a no-deal

 

Brexit and the Government’s preferred negotiated settlement.

 


 

Kirsty Blackman

 

Mhairi Black

 

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;


 
 

Notices of Amendments: 29 November 2018                  

13

 

Finance (No. 3) Bill, continued

 
 

“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

 

NC4

 

To move the following Clause—

 

         

“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%.”

 

Member’s explanatory statement

 

This requires a review of the effects of Schedule 5, and a comparison of the effects of that Schedule

 

to an increase of the rate of corporation tax to 26%.

 



 
 

Notices of Amendments: 29 November 2018                  

14

 

Finance (No. 3) Bill, continued

 
 

John McDonnell

 

Peter Dowd

 

Anneliese Dodds

 

Jonathan Reynolds

 

Clive Lewis

 

Jeff Smith

 

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.”

 

Member’s explanatory statement

 

This new clause would require the Chancellor of the Exchequer to review the aggregate effect of

 

the changes to corporation tax and capital allowances made under this Act.

 


 

John McDonnell

 

Peter Dowd

 

Anneliese Dodds

 

Jonathan Reynolds

 

Clive Lewis

 

Jeff Smith

 

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

 

(c)    

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

 

in the United Kingdom.”

 

Member’s explanatory statement

 

This new clause would require the Chancellor of the Exchequer to publish a statement listing the

 

number of changes to capital allowances since 2010, the consultations that were undertaken

 

before each change, and an accompanying analysis of the implications of this statement for

 

investor confidence in the UK.

 



 
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Revised 29 November 2018