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Notices of Amendments: 3 January 2019                  

15

 

Finance (No. 3) Bill, continued

 
 

Member’s explanatory statement

 

This new clause restricts the authority to levy income tax and corporation tax to the time after the

 

occurrence of one or more defined events relating to the United Kingdom’s proposed exit from the

 

European Union. The occurrence of any one of the events is sufficient to trigger authorisation.

 


 

Sir Edward Davey

 

NC26

 

Parliamentary Star    

To move the following Clause—

 

         

 “Review of changes made by sections 79 and 80

 

(1)    

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

 

sections 79 and 80 to TMA 1970, and lay a report on that review before the House

 

of Commons not later than 30 March 2019.

 

(2)    

The review under this section must include a comparison of the time limit on

 

proceedings for the recovery of lost tax that involves an offshore matter with

 

other time limits on proceedings for the recovery of lost tax, including, but not

 

limited to, those provided for by Schedules 11 and 12 to the Finance (No. 2) Act

 

2017.

 

(3)    

The review under this section must also consider the extent to which provisions

 

equivalent to section 36A(7)(b) (relating to reasonable expectations) apply to the

 

application of other time limits.”

 

Member’s explanatory statement

 

This new clause would require the Treasury to review the effect of the changes made by sections

 

79 and 80 and compare them with other legislation relating to the recovery of lost tax including

 

specifically the loan charge provisions of Schedules 11 and 12 to the Finance (No. 2) Act 2017.

 

 


 

Kirsty Blackman

 

Mhairi Black

 

11

 

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

 

Kirsty Blackman

 

Mhairi Black

 

12

 

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

 

Kirsty Blackman

 

Mhairi Black

 

31

 

Parliamentary Star    

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.”


 
 

Notices of Amendments: 3 January 2019                  

16

 

Finance (No. 3) Bill, continued

 
 

Kirsty Blackman

 

Mhairi Black

 

32

 

Parliamentary Star    

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.”

 


 

The Chancellor of the Exchequer

 

4

 

Clause  25,  page  14,  line  29,  at beginning insert “the exemption conferred by”

 

The Chancellor of the Exchequer

 

5

 

Clause  25,  page  14,  line  33,  at end insert—

 

“(3)    

For the purposes of subsection (2)(a) ignore paragraph 6 of Schedule 7AC to

 

TCGA 1992 (cases in which exemptions do not apply).”

 

The Chancellor of the Exchequer

 

6

 

Clause  25,  page  15,  line  6,  at end insert—

 

“(6)    

In its application in relation to a company that ceases to be a member of a group

 

or ceases to meet the condition in section 785(2)(b) of CTA 2009 before 21

 

December 2018, section 782A of CTA 2009 has effect as if subsection (3) of that

 

section was omitted.”

 


 

Kirsty Blackman

 

Mhairi Black

 

22

 

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.”

 



 
 

Notices of Amendments: 3 January 2019                  

17

 

Finance (No. 3) Bill, continued

 
 

Kirsty Blackman

 

Mhairi Black

 

23

 

Clause  60,  page  44,  line  17,  at end insert—

 

“(3)    

The Chancellor of the Exchequer must review the effects of a reduction in air

 

passenger duty rates from 1 April 2020 and lay a report of that review before the

 

House of Commons within six months of the passing of this Act.

 

(4)    

A review under subsection (3) must in consider the effects of a reduction on—

 

(a)    

airlines,

 

(b)    

airport operators,

 

(c)    

other businesses, and

 

(d)    

passengers.”

 


 

Kirsty Blackman

 

Mhairi Black

 

16

 

Clause  78,  page  51,  line  32,  after “may” insert “(subject to section (Review of

 

expenditure implications of Part 3))”

 


 

Kirsty Blackman

 

Mhairi Black

 

36

 

Parliamentary Star    

Clause  79,  page  52,  line  24,  leave out “12 years” and insert “8 years”

 

Kirsty Blackman

 

Mhairi Black

 

37

 

Parliamentary Star    

Clause  79,  page  52,  line  27,  at end insert—

 

“(2A)    

Where the loss of tax is brought about carelessly by the taxpayer, an assessment

 

may be made at any time not more than 12 years after the end of the year of

 

assessment to which the lost tax relates. This is subject to section 36(1A) above

 

and any other provision of the Taxes Acts allowing a longer period.”

 

Kirsty Blackman

 

Mhairi Black

 

38

 

Parliamentary Star    

Clause  79,  page  53,  line  22,  after “(2)” insert “or (2A)”

 

Kirsty Blackman

 

Mhairi Black

 

24

 

Clause  79,  page  53,  line  26,  leave out from “tax” to end of line 28


 
 

Notices of Amendments: 3 January 2019                  

18

 

Finance (No. 3) Bill, continued

 
 

Kirsty Blackman

 

Mhairi Black

 

39

 

Parliamentary Star    

Clause  79,  page  53,  line  28,  at end insert—

 

“(7A)    

An assessment may also not be made under subsection (2) or (2A) if—

 

(a)    

before the time limit that would otherwise apply for making the

 

assessment, information is made available to HMRC by the taxpayer on

 

the basis of which HMRC could reasonably have been expected to

 

become aware of the lost tax, and

 

(b)    

it was reasonable to expect the assessment to be made before that time

 

limit.”

 

Kirsty Blackman

 

Mhairi Black

 

40

 

Parliamentary Star    

Clause  79,  page  53,  line  34,  at end insert—

 

“(8A)    

Subsection (7A) will not apply in cases where the taxpayer is subsequently found

 

to have failed to provide all relevant information available to HMRC, or to have

 

provided misleading information.

 

(8B)    

For the purposes of subsection (8A), whether information has been made

 

available to HMRC is to be determined in line with section 29(6) above.”

 

Kirsty Blackman

 

Mhairi Black

 

41

 

Parliamentary Star    

Clause  79,  page  53,  line  35,  after “(2)” insert “or (2A)”

 

Kirsty Blackman

 

Mhairi Black

 

25

 

Clause  79,  page  54,  line  1,  leave out “2013-14” and insert “2019-20”

 

Kirsty Blackman

 

Mhairi Black

 

26

 

Clause  79,  page  54,  line  5,  leave out “2015-16” and insert “2019-20”

 


 

Kirsty Blackman

 

Mhairi Black

 

42

 

Parliamentary Star    

Clause  80,  page  54,  line  19,  leave out “12 years” and insert “8 years”

 

Kirsty Blackman

 

Mhairi Black

 

43

 

Parliamentary Star    

Clause  80,  page  54,  line  20,  at end insert—

 

“(2A)    

Where the loss of tax is brought about carelessly by a person liable for the tax (or

 

a person acting on behalf of such a person), proceedings for the recovery of the

 

lost tax may be brought at any time not more than 12 years after the later of the

 

dates in section 240(2)(a) and (b).”


 
 

Notices of Amendments: 3 January 2019                  

19

 

Finance (No. 3) Bill, continued

 
 

Kirsty Blackman

 

Mhairi Black

 

44

 

Parliamentary Star    

Clause  80,  page  55,  line  2,  at end insert—

 

“(7A)    

Proceedings may also not be brought under this section if—

 

(a)    

before the last date on which the proceedings could otherwise be brought,

 

information is made available to HMRC by a person liable for the tax (or

 

a person acting on behalf of such a person) on the basis of which HMRC

 

could reasonably have been expected to become aware of the lost tax, and

 

(b)    

it was reasonable to expect the proceedings to be brought before that

 

date.”

 

Kirsty Blackman

 

Mhairi Black

 

45

 

Parliamentary Star    

Clause  80,  page  55,  line  8,  at end insert—

 

“(8A)    

Subsection (7A) will not apply in cases where a person liable for the tax (or a

 

person acting on behalf of such a person) is subsequently found to have failed to

 

provide all relevant information available to HMRC, or to have provided

 

misleading information.

 

(8B)    

For the purposes of subsection (8A), whether information has been made

 

available to HMRC is to be determined in line with section 29(6) TMA 1970.”

 


 

Kirsty Blackman

 

Mhairi Black

 

27

 

Clause  82,  page  58,  line  9,  leave out from “section” to “may” in line 10

 

Kirsty Blackman

 

Mhairi Black

 

28

 

Clause  82,  page  58,  leave out lines 13 to 17

 


 

Stuart C. McDonald

 

Kirsty Blackman

 

Mhairi Black

 

33

 

Parliamentary Star    

Clause  89,  page  66,  line  38,  at end insert—

 

“(f)    

amending the Income Tax (Earnings and Pensions) Act 2003 in order that

 

no tax liability arises 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”

 

Member’s explanatory statement

 

This amendment would allow ministers to amend ITEPA 2003 so that when employers make

 

payments to EU national employees seeking settled or pre-settled status to cover the cost of such

 

applications (including family members) to the Home Office, these payments would not be subject

 

to income tax.


 
 

Notices of Amendments: 3 January 2019                  

20

 

Finance (No. 3) Bill, continued

 
 

Jeremy Corbyn

 

John McDonnell

 

Peter Dowd

 

Mr Nicholas Brown

 

Clive Lewis

 

Anneliese Dodds

Jonathan Reynolds

Lyn Brown

Thelma Walker

 

1

 

Clause  89,  page  66,  line  38,  at end insert—

 

“(1A)    

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

 

this Act and before exercising the power in subsection (1), lay before the House

 

of Commons a review of the following matters—

 

(a)    

the fiscal and economic effects of the exercise of those powers 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;

 

(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 amendment would require the Chancellor of the Exchequer to review the fiscal and economic

 

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

 

Kirsty Blackman

 

Mhairi Black

 

13

 

Clause  89,  page  67,  line  7,  leave out subsection (5) and insert—

 

“(5)    

No statutory instrument containing regulations under this section may be made

 

unless a draft has been laid before and approved by a resolution of the House of

 

Commons.”

 

Yvette Cooper

 

Nicky Morgan

 

Hilary Benn

 

Sir Oliver Letwin

 

Rachel Reeves

 

Ms Harriet Harman

Nick Boles

David Hanson

Matt Western

Frank Field

 

7

 

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

 

“(7)    

The provisions of this section only come into force if—

 

(a)    

a negotiated withdrawal agreement and a framework for the future

 

relationship have been approved by a resolution of the House of

 

Commons on a motion moved by a Minister of the Crown for the


 
 

Notices of Amendments: 3 January 2019                  

21

 

Finance (No. 3) Bill, continued

 
 

purposes of section 13(1)(b) of the European Union (Withdrawal) Act

 

2018, or

 

(b)    

the Prime Minister has notified the President of the European Council, in

 

accordance with Article 50(3) of the Treaty on European Union, of the

 

United Kingdom’s request to extend the period in which the Treaties

 

shall still apply to the United Kingdom, or

 

(c)    

leaving the European Union without a withdrawal agreement and a

 

framework for the future relationship has been approved by a resolution

 

of the House of Commons on a motion moved by a Minister of the

 

Crown.”

 

Member’s explanatory statement

 

This amendment would prevent the Government implementing the “no deal” provisions of Clause

 

89 without the explicit consent of Parliament for such an outcome. It would provide three options

 

for the provisions of Clause 89 to come into force: if the House of Commons has approved a

 

negotiated withdrawal agreement and a framework for the future relationship; if the Government

 

has sought an extension of the Article 50 period; or the House of Commons has approved leaving

 

the European Union without a withdrawal agreement and framework for the future relationship.

 

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

 

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))”

 

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—


 
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Revised 03 January 2019