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| given up to and including |
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| New Amendments handed in are marked thus  |
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| Amendments which will comply with the required notice period at their next appearance
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| Amendments tabled since the last publication: 1 and NC1 to NC5 |
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| Finance (No. 3) Bill, As Amended
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| | This document includes all amendments tabled to date and includes any |
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| | withdrawn amendments at the end. The amendments have been arranged in the |
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| | order in which they relate to the Bill. |
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| Mr Nicholas Brown | Clive Lewis | Lyn Brown | Thelma Walker |
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| To move the following Clause— |
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| | | “Impact of provisions of section 5 on child poverty and equality |
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| | (1) | The Chancellor of the Exchequer must review the impact of the provisions of |
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| | section 5 and lay a report of that review before the House of Commons within six |
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| | months of the passing of this Act. |
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| | (2) | A review under this section must consider the impact of the changes made by |
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| | (a) | households at different levels of income, |
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| | (b) | people with protected characteristics (within the meaning of the Equality |
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| | (c) | the Treasury’s compliance with the public sector equality duty under |
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| | section 149 of the Equality Act 2010, |
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| | (d) | different parts of the United Kingdom and different regions of England, |
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| | (e) | levels of relative and absolute child poverty in the United Kingdom. |
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| | “parts of the United Kingdom” means— |
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| | “regions of England” has the same meaning as that used by the Office for |
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| | Member’s explanatory statement
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| | This new clause would require the Chancellor of the Exchequer to review the impact of clause 5 |
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| | on child poverty and equality. |
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| Mr Nicholas Brown | Clive Lewis | Lyn Brown | Thelma Walker |
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| To move the following Clause— |
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| | | “Review of the effectiveness of entrepreneurs’ relief |
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| | (1) | Within twelve months of the passing of this Act, the Chancellor of the Exchequer |
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| | must review the effectiveness of the changes made to entrepreneurs’ relief by |
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| | Schedule 15, against the stated policy aims of that relief. |
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| | (2) | A review under this section must consider— |
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| | (a) | the overall number of entrepreneurs in the UK, |
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| | (b) | the annual cost of entrepreneurs’ relief, |
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| | (c) | the annual number of claimants per year, |
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| | (d) | the average cost of relief paid per claim, and |
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| | (e) | the impact on productivity in the UK economy.” |
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| | Member’s explanatory statement
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| | This new clause would require the Chancellor of the Exchequer to review the effectiveness of the |
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| | changes made to entrepreneurs’ relief by Schedule 15. |
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| Anneliese Dodds | Jonathan Reynolds | Lyn Brown | Thelma Walker |
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| To move the following Clause— |
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| | | “Review of powers in consequence of EU withdrawal |
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| | | The Chancellor of the Exchequer must, no later than a week after the passing of |
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| | this Act and before exercising the power in Section 89(1), lay before the House |
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| | of Commons a review of the following matters— |
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| | (a) | the fiscal and economic effects of the exercise of the powers in section |
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| | 89(1) and of the outcome of negotiations for the United Kingdom’s |
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| | withdrawal from the European Union giving rise to their exercise; |
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| | (b) | a comparison of those fiscal and economic effects with the effects if a |
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| | negotiated withdrawal agreement and a framework for a future |
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| | relationship with the EU had been agreed to; |
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| | (c) | any differences in the exercise of those powers in respect of— |
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| | (d) | any differential effects in relation to the matters specified in paragraphs |
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| | (a) and (b) in relation between— |
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| | Member’s explanatory statement
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| | This new clause would require the Chancellor of the Exchequer to review the fiscal and economic |
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| | effects of the exercise of the powers in clause 89(1) before exercising those powers. |
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| To move the following Clause— |
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| | | “Review of late payment interest rates in respect of promoters of tax |
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| | (1) | The Chancellor of the Exchequer must review the viability of increasing any |
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| | relevant interest rate charged by virtue of the specified provisions on the late |
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| | payment of penalties for the promoters of tax avoidance schemes to 6.1% per |
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| | annum and lay a report of that review before the House of Commons within six |
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| | months of the passing of this Act. |
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| | (2) | In this section, “the specified provisions” means— |
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| | (a) | section 178 of FA 1989, and |
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| | (b) | sections 101 to 103 of FA 2009.” |
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| | Member’s explanatory statement
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| | This new clause would require the Chancellor of the Exchequer to review the viability of |
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| | increasing interest rates on the late payment of penalties for the promoters of tax avoidance |
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| To move the following Clause— |
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| | | “Review of public health and poverty effects |
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| | (1) | The Chancellor of the Exchequer must review the public health and poverty |
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| | effects of the provisions of this Act and lay a report of that review before the |
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| | House of Commons within six months of the passing of this Act. |
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| | (2) | A review under this section must consider— |
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| | (a) | the effects of the provisions of this Act on the levels of relative and |
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| | absolute poverty in the UK, |
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| | (b) | the effects of the provisions of this Act on life expectancy and healthy life |
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| | expectancy in the UK, and |
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| | (c) | the implications for the public finances of the public health effects of the |
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| Anneliese Dodds | Jonathan Reynolds | Lyn Brown | Thelma Walker |
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| Clause 89, page 66, line 38, at end insert— |
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| | “(1A) | The Chancellor of the Exchequer must, no later than a week after the passing of |
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| | this Act and before exercising the power in subsection (1), lay before the House |
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| | of Commons a review of the following matters— |
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| | (a) | the fiscal and economic effects of the exercise of those powers and of the |
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| | outcome of negotiations for the United Kingdom’s withdrawal from the |
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| | European Union giving rise to their exercise; |
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| | (b) | a comparison of those fiscal and economic effects with the effects if a |
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| | negotiated withdrawal agreement and a framework for a future |
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| | relationship with the EU had been agreed to; |
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| | (c) | any differences in the exercise of those powers in respect of— |
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| | (d) | any differential effects in relation to the matters specified in paragraphs |
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| | (a) and (b) in relation between |
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| | Member’s explanatory statement
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| | This amendment would require the Chancellor of the Exchequer to review the fiscal and economic |
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| | effects of the exercise of the powers in subsection (1) before exercising those powers. |
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| | Order of the House [12 November 2018] |
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| | That the following provisions shall apply to the Finance (No.3) Bill: |
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| | 1. | The following shall be committed to a Committee of the whole House— |
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| | (a) | Clauses 5, 6, 8, 9 and 10 (income tax thresholds and reliefs); |
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| | (b) | Clause 15 and Schedule 3 (offshore receipts in respect of intangible |
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| | (c) | Clause 16 and Schedule 4 (avoidance involving profit fragmentation |
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| | (d) | Clause 19 (hybrid and other mismatches: scope of Chapter 8 and |
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| | (e) | Clause 20 (controlled foreign companies: finance company |
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| | (f) | Clause 22 and Schedule 7 (payment of CGT exit charges); |
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| | (g) | Clause 23 and Schedule 8 (corporation tax exit charges); |
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| | (h) | Clause 38 and Schedule 15 (entrepreneurs’ relief); |
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| | (i) | Clauses 39 and 40 (gift aid and charities); |
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| | (j) | Clauses 41 and 42 (stamp duty land tax: first-time buyers in cases of |
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| | (k) | Clauses 46 and 47 (stamp duty and SDRT); |
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| | (l) | Clauses 61 and 62 and Schedule 18 (remote gaming duty and gaming |
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| | (m) | Clauses 68 to 78 (carbon emissions tax); |
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| | (n) | Clause 83 (international tax enforcement: disclosure arrangements); |
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| | (o) | Clause 89 (minor amendments in consequence of EU withdrawal); |
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| | (p) | Clause 90 (emissions reduction trading scheme: preparatory |
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| | (q) | any new Clauses or new Schedules relating to— |
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| | | (i) tax thresholds or reliefs, |
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| | | (ii) the subject matter of any of clauses 68 to 78, 89 and 90, |
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| | | (iii) gaming duty or remote gaming duty, or |
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| | | (iv) tax avoidance or evasion. |
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| | 2. | The remainder of the Bill shall be committed to a Public Bill Committee. |
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| | Proceedings in Committee of the whole House |
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| | 3. | Proceedings in Committee of the whole House shall be completed in two |
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| | 4. | Those proceedings shall be taken on each of those days in the order shown in |
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| | the first column of the following Table. |
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| | 5. | Each part of the proceedings shall (so far as not previously concluded) be |
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| | brought to a conclusion at the times specified in the second column of the |
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| | 6. | Standing Order No. 83B (programming committees) shall not apply to |
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| | proceedings in Committee of the whole House. |
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| | Time for conclusion of proceedings |
| | | | | | | | | Clauses 5, 6, 8, 9, 10 and 38 and |
| 3 hours from commencement of |
| | | | Schedule 15; Clauses 39 to 42; any |
| proceedings on the Bill on the first |
| | | | new Clauses or new Schedules |
| | | | | relating to tax thresholds or reliefs |
| | | | | Clauses 68 to 78 and 89 and 90; |
| 6 hours from commencement of |
| | | | any new Clauses or new Schedules |
| proceedings on the Bill on the first |
| | | | relating to the subject matter of |
| | | | | | | | | | | | | | | Clauses 61 and 62 and Schedule |
| 3 hours from commencement of |
| | | | 18; any new Clauses or new |
| proceedings on the Bill on the |
| | | | Schedules relating to remote |
| | | | | gaming duty or gaming duty |
| | | | | Clause 15 and Schedule 3; Clause |
| 6 hours from commencement of |
| | | | 16 and Schedule 4; Clauses 19 and |
| proceedings on the Bill on the |
| | | | 20; Clause 22 and Schedule 7; |
| | | | | Clause 23 and Schedule 8; Clauses |
| | | | | 46 and 47; Clause 83; any new |
| | | | | Clauses or new Schedules relating |
| | | | | to tax avoidance or evasion |
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| | Proceedings in Public Bill Committee etc |
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| | 7. | Proceedings in the Public Bill Committee shall (so far as not previously |
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| | concluded) be brought to a conclusion on Tuesday 11 December 2018. |
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| | 8. | The Public Bill Committee shall have leave to sit twice on the first day on |
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| | 9. | When the provisions of the Bill considered, respectively, by the Committee |
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| | of the whole House and by the Public Bill Committee have been reported to |
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| | the House, the Bill shall be proceeded with as if it had been reported as a |
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| | whole to the House from the Public Bill Committee. |
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| | Proceedings on Consideration and up to and including Third Reading |
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| | 10. | Proceedings on Consideration and proceedings in legislative grand |
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| | committee shall (so far as not previously concluded) be brought to a |
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| | conclusion one hour before the moment of interruption on the day on which |
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| | proceedings on Consideration are commenced. |
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| | 11. | Proceedings on Third Reading shall (so far as not previously concluded) be |
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| | brought to a conclusion at the moment of interruption on that day. |
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| | 12. | Standing Order No. 83B (programming committees) shall not apply to |
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| | proceedings on Consideration and up to and including Third Reading. |
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