Session 2017-19
Internet Publications
Other Bills before Parliament


 
 

Notices of Amendments: 4 January 2019                  

8

 

Finance (No. 3) Bill, continued

 
 

(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.”

 


 

Kirsty Blackman

 

Mhairi Black

 

NC14

 

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,

 

(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

 

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,


 
 

Notices of Amendments: 4 January 2019                  

9

 

Finance (No. 3) Bill, continued

 
 

(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.”

 


 

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.”

 


 

Kirsty Blackman

 

Mhairi Black

 

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,


 
 

Notices of Amendments: 4 January 2019                  

10

 

Finance (No. 3) Bill, continued

 
 

(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

 

NC18

 

Parliamentary Star - white    

To move the following Clause—

 

         

“Review of effects on measures in Act of certain changes in migration levels

 

(1)    

The Chancellor of the Exchequer must review the effects on the provisions of this

 

Act of migration in the scenarios in subsection (2) and lay a report of that review

 

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

 

(2)    

Those scenarios are that—

 

(a)    

the United Kingdom does not leave the European Union,

 

(b)    

the United Kingdom leaves the European Union without a negotiated

 

withdrawal agreement,

 

(c)    

the United Kingdom leaves the European Union following a negotiated

 

withdrawal agreement, and remains in the single market and customs

 

union,

 

(d)    

the United Kingdom leaves the United Kingdom on the terms of the draft

 

withdrawal agreement of 14 November 2018.

 

(3)    

In respect of each of those scenarios the review must consider separately the

 

effects of—

 

(a)    

migration by EU nationals, and

 

(b)    

migration by non-EU nationals.

 

(4)    

In respect of each of those scenarios the review must consider separately the

 

effects on the measures in each part of the United Kingdom and each region of

 

England.

 

(5)    

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.”

 



 
 

Notices of Amendments: 4 January 2019                  

11

 

Finance (No. 3) Bill, continued

 
 

Kirsty Blackman

 

Mhairi Black

 

NC19

 

Parliamentary Star - white    

To move the following Clause—

 

         

“Review of powers in consequence of EU withdrawal (No. 3)

 

(1)    

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)    

England,

 

(ii)    

Scotland,

 

(iii)    

Wales, and

 

(iv)    

Northern Ireland;

 

(d)    

any differential effects in relation to the matters specified in paragraphs

 

(a) and (b) in relation between—

 

(i)    

England,

 

(ii)    

Scotland,

 

(iii)    

Wales, and

 

(iv)    

Northern Ireland.”

 


 

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

 

Parliamentary Star - white    

To move the following Clause—

 

         

“Application fees under appendix EU to the immigration rules

 

(1)    

ITEPA 2003 is amended as follows.


 
 

Notices of Amendments: 4 January 2019                  

12

 

Finance (No. 3) Bill, continued

 
 

(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.””

 

Member’s explanatory statement

 

This new clause would ensure that payments to employees to meet the costs of applications for

 

settled status (or pre-settled status) following withdrawal from the EU would not be subject to

 

income tax.

 


 

Stuart C. McDonald

 

Kirsty Blackman

 

Mhairi Black

 

NC21

 

Parliamentary Star - white    

To move the following Clause—

 

         

“Review of income tax on application fees for leave to remain under appendix

 

EU to the immigration rules

 

(1)    

Within six weeks of this Act coming into force, the Chancellor of the Exchequer

 

must review income tax on payments and reimbursements made to employees for

 

application fees for leave to remain under appendix EU to the immigration rules,

 

and a copy of the review must be laid before the House of Commons.

 

(2)    

The review under subsection (1) must, in particular—

 

(a)    

estimate the total amount of income tax that will be payable in relation to

 

such payments and reimbursements;

 

(b)    

estimate the amount of such income tax that will be payable in relation to

 

such payments and reimbursements made by different public sector

 

employers in the United Kingdom.”

 

Member’s explanatory statement

 

This new clause would require a review about the impact of income tax on employers seeking to

 

meet or reimburse the cost of their employees (and families) seeking settled status under appendix

 

EU of the immigration rules.

 



 
 

Notices of Amendments: 4 January 2019                  

13

 

Finance (No. 3) Bill, continued

 
 

Fiona Bruce

 

Mr Ranil Jayawardena

 

Maria Caulfield

 

Robert Halfon

 

Dr Sarah Wollaston

 

Michael Tomlinson

Steve Double

Charlie Elphicke

Bob Blackman

Andrew Selous

Anne-Marie Trevelyan

Chris Green

Sir John Hayes

 

NC22

 

Parliamentary Star - white    

To move the following Clause—

 

         

“Review of effective marginal tax rate for families

 

(1)    

The Chancellor of the Exchequer must review how the independent taxation of

 

adults has affected the effective marginal tax rate for families 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 how the effective marginal tax rate for

 

families would be affected if the following measures were introduced—

 

(a)    

a transferable tax allowance between parents of children under the age of

 

18; or

 

(b)    

an additional persons allowance; or

 

(c)    

a married couples allowance.”

 

Member’s explanatory statement

 

This new clause would require the Chancellor of the Exchequer to review how families with

 

children are being taxed and assess the impact of a range of options on the tax system for families.

 


 

Sir Vince Cable

 

Norman Lamb

 

NC23

 

Parliamentary Star - white    

To move the following Clause—

 

         

“Review of income tax revenue

 

(1)    

The Office for Budget Responsibility must review the revenue raised by income

 

tax within six months of the passing of this Act.

 

(2)    

A review under this section must consider revenue raised by—

 

(a)    

the rates of income tax specified in sections 3 and 4, combined with

 

(b)    

the basic rate limit and personal allowance specified in section 5.

 

(3)    

A review under this section must also consider the effect on revenue of—

 

(a)    

raising each of the rates of income tax specified in sections 3 and 4 by one

 

percentage point, and

 

(b)    

setting the basic rate limit for the tax years 2019-20 and 2020-21 at

 

£33,850.

 

(4)    

A review under this section must also include a distributional analysis of the

 

effect of introducing the policies specified in paragraphs (3)(a) and (3)(b).


 
 

Notices of Amendments: 4 January 2019                  

14

 

Finance (No. 3) Bill, continued

 
 

(5)    

The Chancellor of the Exchequer must lay before the House of Commons the

 

report of the review under this section as soon as practicable after its completion.”

 

Member’s explanatory statement

 

This new clause would require the OBR to estimate how much money would be raised by

 

increasing all rates of income tax by 1p and freezing the higher rate threshold.

 


 

Sir Vince Cable

 

NC24

 

Parliamentary Star - white    

To move the following Clause—

 

         

“Review of changes to capital allowances (No. 3)

 

(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.

 


 

Sir Vince Cable

 

Ian Blackford

 

Liz Saville Roberts

 

Caroline Lucas

 

Sir Edward Davey

 

Tom Brake

Jonathan Edwards

 

NC25

 

Parliamentary Star - white    

To move the following Clause—

 

         

“Limitation of authorisation to charge annual taxes

 

(1)    

The authorisation granted by sections 1 and 2 to charge income tax and

 

corporation tax applies only in respect of the authorisation period defined in

 

subsection (2).

 

(2)    

The “authorisation period” is any period within the relevant tax year or financial

 

year after the occurrence of one or more of the following events has happened—


 
PreviousBack to StartNext
 

Revised 04 January 2019