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Consideration of Bill (Report Stage): 8 January 2019      

8

 

Finance (No. 3) Bill, continued

 
 

Mr Chris Leslie

 

Heidi Allen

 

Anna Soubry

 

Chuka Umunna

 

Jonathan Edwards

 

Stella Creasy

Dr Paul Williams

Caroline Lucas

Martin Whitfield

Stephen Doughty

Dr Sarah Wollaston

Ann Coffey

Rushanara Ali

Mr David Lammy

Luciana Berger

Ian Murray

Mike Gapes

Neil Coyle

Dame Louise Ellman

Joan Ryan

Ruth Cadbury

Angela Smith

Janet Daby

Owen Smith

Peter Kyle

Dame Margaret Hodge

Kate Green

Debbie Abrahams

Mr Jonathan Djanogly

Siobhain McDonagh

Gareth Thomas

Tom Brake

Mr Alistair Carmichael

Christine Jardine

Chris Bryant

Tonia Antoniazzi

Liz Kendall

Matt Western

Mr Ben Bradshaw

Wes Streeting

Kerry McCarthy

Geraint Davies

Anna Turley

Darren Jones

Rosie Duffield

Alex Sobel

Anna McMorrin

Kirsty Blackman

Tommy Sheppard

Alan Brown

Marion Fellows

Stephen Gethins

Martyn Day

Stewart Malcolm McDonald

Guto Bebb

Dr Phillip Lee

Mr Dominic Grieve

Jo Swinson

Seema Malhotra

Layla Moran

Sir Edward Davey

Paul Farrelly

 

8

 

Clause  89,  page  67,  line  19,  at end insert—

 

“(7)    

The provisions of this section shall not come into force until the House of

 

Commons has come to a resolution on a motion made by a Minister of the Crown

 

agreeing its commencement.”

 


 

Kirsty Blackman

 

Mhairi Black

 

14

 

Clause  90,  page  67,  line  22,  after “may” insert “(subject to subsections (1A) and

 

(1B))”

 

Member’s explanatory statement

 

See Amendment 15

 

Kirsty Blackman

 

Mhairi Black

 

15

 

Clause  90,  page  67,  line  24,  at end insert—

 

“(1A)    

Before proposing to incur expenditure under subsection (1), the Secretary of State

 

must lay before the House of Commons—

 

(a)    

a statement of the circumstances (in relation to negotiations relating to

 

the United Kingdom’s withdrawal from the European Union) that give

 

rise to the need for such preparatory expenditure, and

 

(b)    

an estimate of the expenditure to be incurred.


 
 

Consideration of Bill (Report Stage): 8 January 2019      

9

 

Finance (No. 3) Bill, continued

 
 

(1B)    

No expenditure may be incurred under subsection (1) unless the House of

 

Commons comes to a resolution that it has considered the statement and estimate

 

under subsection (1A) and approves the proposed expenditure.”

 

Member’s explanatory statement

 

This amendment would require a statement on the circumstances (in relation to negotiations)

 

giving rise to the need for, as well as an estimate of the cost of, preparatory expenditure to

 

introduce a charging scheme for greenhouse gas allowances. The amendment would require a

 

Commons resolution before expenditure could be incurred.

 


 

NEW CLAUSES, NEW SCHEDULES AND AMENDMENTS RELATING TO TAX THRESHOLDS

 

OR RELIEFS; NEW CLAUSES, NEW SCHEDULES AND AMENDMENTS RELATING TO TAX

 

AVOIDANCE OR EVASION; REMAINING NEW CLAUSES, NEW SCHEDULES AND

 

AMENDMENTS TO CLAUSES AND SCHEDULES; REMAINING PROCEEDINGS ON

 

CONSIDERATION

 

NEW CLAUSES RELATING TO TAX THRESHOLDS OR RELIEFS

 

Jeremy Corbyn

 

John McDonnell

 

Peter Dowd

 

Jonathan Reynolds

 

Anneliese Dodds

 

Mr Nicholas Brown

Clive Lewis

Lyn Brown

Thelma Walker

 

NC2

 

To move the following Clause—

 

         

“Review of the effectiveness of entrepreneurs’ relief

 

(1)    

Within twelve months of the passing of this Act, the Chancellor of the Exchequer

 

must review the effectiveness of the changes made to entrepreneurs’ relief by

 

Schedule 15, against the stated policy aims of that relief.

 

(2)    

A review under this section must consider—

 

(a)    

the overall number of entrepreneurs in the UK,

 

(b)    

the annual cost of entrepreneurs’ relief,

 

(c)    

the annual number of claimants per year,

 

(d)    

the average cost of relief paid per claim, and

 

(e)    

the impact on productivity in the UK economy.”

 

Member’s explanatory statement

 

This new clause would require the Chancellor of the Exchequer to review the effectiveness of the

 

changes made to entrepreneurs’ relief by Schedule 15.

 



 
 

Consideration of Bill (Report Stage): 8 January 2019      

10

 

Finance (No. 3) Bill, continued

 
 

Kirsty Blackman

 

Mhairi Black

 

NC9

 

To move the following Clause—

 

         

“Review of changes to entrepreneurs’ relief

 

(1)    

The Chancellor of the Exchequer must review the impact on investment in parts

 

of the United Kingdom and regions of England of the changes made to

 

entrepreneur’s relief by Schedule 15 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 the provisions on business investment,

 

(b)    

the effects of the provisions on employment, and

 

(c)    

the effects of the provisions on productivity.

 

(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 would require a review of the impact on investment of the changes made to

 

entrepreneurs’ relief which extend the minimum qualifying period from 12 months to 2 years.

 


 

Kirsty Blackman

 

Mhairi Black

 

Kerry McCarthy

 

NC10

 

To move the following Clause—

 

         

“Review of geographical effects of provisions of section 9

 

The Chancellor of the Exchequer must review the differential geographical

 

effects of the changes made by section 9 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 new clause would require a geographical impact assessment of income tax exemptions

 

relating to private use of an emergency vehicle.

 



 
 

Consideration of Bill (Report Stage): 8 January 2019      

11

 

Finance (No. 3) Bill, continued

 
 

Kirsty Blackman

 

Mhairi Black

 

NC16

 

To move the following Clause—

 

         

“Personal allowance

 

The Chancellor of the Exchequer must, no later than 5 April 2019, lay before the

 

House of Commons an analysis of the distributional and other effects of a

 

personal allowance in 2019-20 of £12,750.”

 

Member’s explanatory statement

 

This new clause would require a distributional analysis of increasing the personal allowance to

 

£12,750.

 


 

Kirsty Blackman

 

Mhairi Black

 

Kerry McCarthy

 

NC17

 

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.”

 

Member’s explanatory statement

 

This new clause would require a review of the impact on investment, employment and productivity


 
 

Consideration of Bill (Report Stage): 8 January 2019      

12

 

Finance (No. 3) Bill, continued

 
 

of the changes to capital allowance in the event of: Brexit with no deal; Brexit with single market

 

and customs union membership; Brexit without single market and customs union membership.

 


 

Stuart C. McDonald

 

Hannah Bardell

 

Mhairi Black

 

Ian Blackford

 

Kirsty Blackman

 

Deidre Brock

Alan Brown

Dr Lisa Cameron

Douglas Chapman

Joanna Cherry

Ronnie Cowan

Angela Crawley

Martyn Day

Martin Docherty-Hughes

Marion Fellows

Stephen Gethins

Patricia Gibson

Patrick Grady

Peter Grant

Neil Gray

Drew Hendry

Stewart Hosie

Chris Law

David Linden

Angus Brendan MacNeil

Stewart Malcolm McDonald

John McNally

Carol Monaghan

Gavin Newlands

Brendan O’Hara

Tommy Sheppard

Chris Stephens

Alison Thewliss

Dr Philippa Whitford

Pete Wishart

 

NC20

 

To move the following Clause—

 

         

“Application fees under appendix EU to the immigration rules

 

(1)    

ITEPA 2003 is amended as follows.

 

(2)    

After section 312, insert—

 

“312A

 Application fees for leave to remain under appendix EU to the

 

immigration rules

 

(1)    

This section applies where a person (“the payer”) pays or reimburses an

 

employee (whether or not an employee of the payer) for application fees

 

for leave to remain in the United Kingdom made under appendix EU to

 

the immigration rules.

 

(2)    

No liability to income tax arises in respect of such payments or

 

reimbursements where the applications for leave to remain are made for

 

the employee or members of the employee’s family.””

 



 
 

Consideration of Bill (Report Stage): 8 January 2019      

13

 

Finance (No. 3) Bill, continued

 
 

Sir Vince Cable

 

Tim Farron

 

Jamie Stone

 

Tom Brake

 

Wera Hobhouse

 

Mr Alistair Carmichael

Christine Jardine

Norman Lamb

Jo Swinson

Sir Edward Davey

 

NC24

 

To move the following Clause—

 

         

“Review of changes to capital allowances (No. 2)

 

(1)    

The Chancellor of the Exchequer must review the effects of the changes made by

 

sections 29 and 30 of this Act within six months of the passing of this Act.

 

(2)    

A review under this section must include an assessment of—

 

(a)    

the cost to the Exchequer of these changes,

 

(b)    

changes to business behaviour that are likely to arise as result from these

 

changes, including (but not limited to) levels of business investment in

 

buildings, plant and machinery, and

 

(c)    

the impact of these changes on businesses in regions of England.

 

(3)    

A review under this section must compare these assessments, so far as

 

practicable, with an assessment of the impact of replacing non-domestic rates in

 

England with a tax on the value of commercial land.

 

(4)    

In this section, “regions of England” has the same meaning as that used by the

 

Office of National Statistics.”

 

Member’s explanatory statement

 

This new clause would require the Government to assess the effects on businesses and the public

 

finances of new capital reliefs introduced by this Act and require the Government to compare these

 

reliefs with replacing business rates with a tax on commercial land values.

 

 


 

AMENDMENTS RELATING TO TAX THRESHOLDS OR RELIEFS

 

Kirsty Blackman

 

Mhairi Black

 

11

 

Clause  5,  page  2,  line  20,  leave out “£12,500” and insert “£12,750”

 

Member’s explanatory statement

 

This amendment would increase the personal allowance from £12,500 to £12,750.

 

Kirsty Blackman

 

Mhairi Black

 

12

 

Clause  5,  page  2,  line  24,  leave out subsection (4)

 

Member’s explanatory statement

 

This amendment would delete provisions removing the legal link between the personal allowance

 

and the national minimum wage.


 
 

Consideration of Bill (Report Stage): 8 January 2019      

14

 

Finance (No. 3) Bill, continued

 
 

Kirsty Blackman

 

Mhairi Black

 

31

 

Clause  5,  page  2,  line  33,  at end insert—

 

“(6)    

The Chancellor of the Exchequer must, no later than 5 April 2019, lay before the

 

House of Commons an economic analysis of—

 

(a)    

the effect of reducing the threshold for the additional rate to £80,000, and

 

(b)    

the effect of introducing a supplementary rate of income tax, charged at

 

a rate of 50%, above a threshold of £125,000.

 

(7)    

The analysis must compare this with the preceding policy.”

 

Member’s explanatory statement

 

This amendment would require an economic analysis of reducing the threshold for the additional

 

rate to £80,000, and introducing a supplementary rate of income tax, charged at a rate of 50%,

 

above a threshold of £125,000.

 

Kirsty Blackman

 

Mhairi Black

 

32

 

Clause  5,  page  2,  line  33,  at end insert—

 

“(6)    

The Chancellor of the Exchequer must, no later than 5 April 2019, lay before the

 

House of Commons a distributional analysis of—

 

(a)    

the effect of reducing the threshold for the additional rate to £80,000, and

 

(b)    

the effect of introducing a supplementary rate of income tax, charged at

 

a rate of 50%, above a threshold of £125,000.

 

(7)    

The analysis must compare this with the preceding policy.”

 

Member’s explanatory statement

 

This amendment would require a distributional analysis of reducing the threshold for the

 

additional rate to £80,000, and introducing a supplementary rate of income tax, charged at a rate

 

of 50%, above a threshold of £125,000.

 


 

Kirsty Blackman

 

Mhairi Black

 

30

 

Schedule  12,  page  247,  line  15,  after “is” insert “the lesser of—

 

(a)    

such amount (if any) by which the maximum allowance for the second

 

straddling period calculated under sub-paragraph (2) exceeds the amount

 

of expenditure incurred on or before 31 December 2020 in respect of

 

which the allowance was claimed, and

 

(b)    

the greater of—


 
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Revised 08 January 2019