Session 2017-19
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1

 

House of Commons

 
 

Notices of Amendments

 

given up to and including

 

Friday 4 January 2019

 

New Amendments handed in are marked thus Parliamentary Star

 

Parliamentary Star - whiteAmendments which will comply with the required notice period at their next appearance

 

Consideration of Bill (Report Stage)


 

Finance (No. 3) Bill, As Amended


 

Note

 

This document includes all amendments tabled to date and includes any

 

withdrawn amendments at the end. The amendments have been arranged in the

 

order in which they relate to the Bill.

 


 

The Chancellor of the Exchequer

 

NC6

 

To move the following Clause—

 

         

“Intangible fixed assets: restrictions on goodwill and certain other assets

 

Schedule (Intangible fixed assets: restrictions on goodwill and certain other

 

assets) contains provision about the debits to be brought into account for

 

corporation tax purposes in respect of goodwill and certain other assets.”

 



 
 

Notices of Amendments: 4 January 2019                  

2

 

Finance (No. 3) Bill, continued

 
 

Jeremy Corbyn

 

John McDonnell

 

Peter Dowd

 

Jonathan Reynolds

 

Anneliese Dodds

 

Mr Nicholas Brown

Clive Lewis

Lyn Brown

Thelma Walker

 

NC1

 

To move the following Clause—

 

         

“Impact of provisions of section 5 on child poverty and equality

 

(1)    

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

 

section 5 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 impact of the changes made by

 

section 5 on—

 

(a)    

households at different levels of income,

 

(b)    

people with protected characteristics (within the meaning of the Equality

 

Act 2010),

 

(c)    

the Treasury’s compliance with the public sector equality duty under

 

section 149 of the Equality Act 2010,

 

(d)    

different parts of the United Kingdom and different regions of England,

 

and

 

(e)    

levels of relative and absolute child poverty in the United Kingdom.

 

(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 the Chancellor of the Exchequer to review the impact of clause 5

 

on child poverty and equality.

 



 
 

Notices of Amendments: 4 January 2019                  

3

 

Finance (No. 3) Bill, continued

 
 

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.

 


 

Jeremy Corbyn

 

John McDonnell

 

Peter Dowd

 

Mr Nicholas Brown

 

Clive Lewis

 

Anneliese Dodds

Jonathan Reynolds

Lyn Brown

Thelma Walker

 

NC3

 

To move the following Clause—

 

         

“Review of powers in consequence of EU withdrawal

 

    

The Chancellor of the Exchequer must, no later than a week after the passing of

 

this Act and before exercising the power in section 89(1), lay before the House of

 

Commons a review of the following matters—

 

(a)    

the fiscal and economic effects of the exercise of the powers in section

 

89(1) and of the outcome of negotiations for the United Kingdom’s

 

withdrawal from the European Union giving rise to their exercise;

 

(b)    

a comparison of those fiscal and economic effects with the effects if a

 

negotiated withdrawal agreement and a framework for a future

 

relationship with the EU had been agreed to;

 

(c)    

any differences in the exercise of those powers in respect of—

 

(i)    

Great Britain, and

 

(ii)    

Northern Ireland;


 
 

Notices of Amendments: 4 January 2019                  

4

 

Finance (No. 3) Bill, continued

 
 

(d)    

any differential effects in relation to the matters specified in paragraphs

 

(a) and (b) in relation between—

 

(i)    

Great Britain, and

 

(ii)    

Northern Ireland.”

 

Member’s explanatory statement

 

This new clause would require the Chancellor of the Exchequer to review the fiscal and economic

 

effects of the exercise of the powers in clause 89(1) before exercising those powers.

 


 

Jeremy Corbyn

 

Peter Dowd

 

Anneliese Dodds

 

Jonathan Reynolds

 

Clive Lewis

 

Jeff Smith

 

NC4

 

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.”

 

Member’s explanatory statement

 

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

 

increasing interest rates on the late payment of penalties for the promoters of tax avoidance

 

schemes to 6.1%.

 


 

Debbie Abrahams

 

NC5

 

To move the following Clause—

 

         

“Review of public health and poverty effects

 

(1)    

The Chancellor of the Exchequer must review the public health and poverty

 

effects of the provisions of 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 of this Act on the levels of relative and

 

absolute poverty in the UK,

 

(b)    

the effects of the provisions of this Act on life expectancy and healthy life

 

expectancy in the UK, and


 
 

Notices of Amendments: 4 January 2019                  

5

 

Finance (No. 3) Bill, continued

 
 

(c)    

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

 

provisions of this Act.”

 


 

Jeremy Corbyn

 

John McDonnell

 

Peter Dowd

 

Jonathan Reynolds

 

Anneliese Dodds

 

Mr Nicholas Brown

Clive Lewis

Lyn Brown

Thelma Walker

 

NC7

 

To move the following Clause—

 

         

“Review of effect of carbon emissions tax on climate targets

 

The Chancellor of the Exchequer must review the expected effect of the carbon

 

emissions tax on the United Kingdom’s ability to meet its internationally agreed

 

climate targets and lay a report of that review before the House within six months

 

of the passing of this Act.”

 


 

Kirsty Blackman

 

Mhairi Black

 

NC8

 

To move the following Clause—

 

         

“Review of changes to Oil activities and petroleum revenue tax

 

(1)    

The Chancellor of the Exchequer must review the effect of the changes to Oil

 

activities and petroleum revenue tax in sections 36 and 37 and Schedule 14 in

 

Scotland and the United Kingdom as a whole 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.”

 



 
 

Notices of Amendments: 4 January 2019                  

6

 

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.”

 


 

Kirsty Blackman

 

Mhairi Black

 

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.”

 


 

Kirsty Blackman

 

Mhairi Black

 

NC11

 

To move the following Clause—

 

         

“Report on consultation on certain provisions of this Act

 

(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—


 
 

Notices of Amendments: 4 January 2019                  

7

 

Finance (No. 3) Bill, continued

 
 

(a)    

section 5,

 

(b)    

section 6,

 

(c)    

section 8,

 

(d)    

section 9,

 

(e)    

section 10,

 

(f)    

Schedule 15,

 

(g)    

section 39,

 

(h)    

section 40,

 

(i)    

section 41, and

 

(j)    

section 42.

 

(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,

 

and

 

(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.”

 


 

Kirsty Blackman

 

Mhairi Black

 

NC12

 

To move the following Clause—

 

         

“Review of expenditure implications of Part 3

 

(1)    

The Chancellor of the Exchequer must review the expenditure implications of

 

commencing Part 3 of this Act and lay a report of that review before the House of

 

Commons within six months of the passing of this Act.

 

(2)    

No regulations may be made by the Commissioners under section 78(1) unless

 

the review under subsection (1) has been laid before the House of Commons.”

 


 

Kirsty Blackman

 

Mhairi Black

 

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)    

sections 68 to 78,

 

(b)    

section 89, and

 

(c)    

section 90.


 
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Revised 04 January 2019