Session 2017-19
Internet Publications
Other Bills before Parliament


 
 

1

 

House of Commons

 
 

Notices of Amendments

 

given up to and including

 

Tuesday 11 December 2018

 

New Amendments handed in are marked thus Parliamentary Star

 

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

 

Amendments tabled since the last publication: 1 and NC1 to NC5

 

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withdrawn amendments at the end.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.

 


 

Jeremy Corbyn

 

John McDonnell

 

Peter Dowd

 

Jonathan Reynolds

 

Anneliese Dodds

 

Mr Nicholas Brown

Clive Lewis

Lyn Brown

Thelma Walker

 

NC1

 

Parliamentary Star    

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,


 
 

Notices of Amendments: 11 December 2018                  

2

 

Finance (No. 3) Bill, continued

 
 

(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.

 


 

Jeremy Corbyn

 

John McDonnell

 

Peter Dowd

 

Jonathan Reynolds

 

Anneliese Dodds

 

Mr Nicholas Brown

Clive Lewis

Lyn Brown

Thelma Walker

 

NC2

 

Parliamentary Star    

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.

 



 
 

Notices of Amendments: 11 December 2018                  

3

 

Finance (No. 3) Bill, continued

 
 

Jeremy Corbyn

 

John McDonnell

 

Peter Dowd

 

Mr Nicholas Brown

 

Clive Lewis

 

Anneliese Dodds

Jonathan Reynolds

Lyn Brown

Thelma Walker

 

NC3

 

Parliamentary Star    

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;

 

(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

 

Parliamentary Star    

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.


 
 

Notices of Amendments: 11 December 2018                  

4

 

Finance (No. 3) Bill, continued

 
 

(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

 

Parliamentary Star    

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

 

(c)    

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

 

provisions of this Act.”

 

 


 

Jeremy Corbyn

 

John McDonnell

 

Peter Dowd

 

Mr Nicholas Brown

 

Clive Lewis

 

Anneliese Dodds

Jonathan Reynolds

Lyn Brown

Thelma Walker

 

1

 

Parliamentary Star    

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;


 
 

Notices of Amendments: 11 December 2018                  

5

 

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 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.

 

 

Order of the House [12 November 2018]

 

That the following provisions shall apply to the Finance (No.3) Bill:

 

Committal

 

1.    

The following shall be committed to a Committee of the whole House—

 

(a)    

Clauses 5, 6, 8, 9 and 10 (income tax thresholds and reliefs);

 

(b)    

Clause 15 and Schedule 3 (offshore receipts in respect of intangible

 

property);

 

(c)    

Clause 16 and Schedule 4 (avoidance involving profit fragmentation

 

arrangements);

 

(d)    

Clause 19 (hybrid and other mismatches: scope of Chapter 8 and

 

“financial instrument”);

 

(e)    

Clause 20 (controlled foreign companies: finance company

 

exemption and control);

 

(f)    

Clause 22 and Schedule 7 (payment of CGT exit charges);

 

(g)    

Clause 23 and Schedule 8 (corporation tax exit charges);

 

(h)    

Clause 38 and Schedule 15 (entrepreneurs’ relief);

 

(i)    

Clauses 39 and 40 (gift aid and charities);

 

(j)    

Clauses 41 and 42 (stamp duty land tax: first-time buyers in cases of

 

shared ownership);

 

(k)    

Clauses 46 and 47 (stamp duty and SDRT);

 

(l)    

Clauses 61 and 62 and Schedule 18 (remote gaming duty and gaming

 

duty);

 

(m)    

Clauses 68 to 78 (carbon emissions tax);

 

(n)    

Clause 83 (international tax enforcement: disclosure arrangements);

 

(o)    

Clause 89 (minor amendments in consequence of EU withdrawal);

 

(p)    

Clause 90 (emissions reduction trading scheme: preparatory

 

expenditure);

 

(q)    

any new Clauses or new Schedules relating to—

 

    

          (i) tax thresholds or reliefs,

 

    

          (ii) the subject matter of any of clauses 68 to 78, 89 and 90,

 

    

             (iii) gaming duty or remote gaming duty, or

 

    

         (iv) tax avoidance or evasion.

 

2.    

The remainder of the Bill shall be committed to a Public Bill Committee.

 

Proceedings in Committee of the whole House

 

3.    

Proceedings in Committee of the whole House shall be completed in two

 

days.

 

4.    

Those proceedings shall be taken on each of those days in the order shown in

 

the first column of the following Table.

 

5.    

Each part of the proceedings shall (so far as not previously concluded) be

 

brought to a conclusion at the times specified in the second column of the

 

Table.


 
 

Notices of Amendments: 11 December 2018                  

6

 

Finance (No. 3) Bill, continued

 
 

6.    

Standing Order No. 83B (programming committees) shall not apply to

 

proceedings in Committee of the whole House.

 

Proceedings

Time for conclusion of proceedings

 
 

First day

  
 

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

day

 
 

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

day

 
 

those clauses

  
 

Second day

  
 

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

second day

 
 

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;

second day

 
 

Clause 23 and Schedule 8; Clauses

  
 

46 and 47; Clause 83; any new

  
 

Clauses or new Schedules relating

  
 

to tax avoidance or evasion

  
 

Proceedings in Public Bill Committee etc

 

7.    

Proceedings in the Public Bill Committee shall (so far as not previously

 

concluded) be brought to a conclusion on Tuesday 11 December 2018.

 

8.    

The Public Bill Committee shall have leave to sit twice on the first day on

 

which it meets.

 

9.    

When the provisions of the Bill considered, respectively, by the Committee

 

of the whole House and by the Public Bill Committee have been reported to

 

the House, the Bill shall be proceeded with as if it had been reported as a

 

whole to the House from the Public Bill Committee.

 

Proceedings on Consideration and up to and including Third Reading

 

10.    

Proceedings on Consideration and proceedings in legislative grand

 

committee shall (so far as not previously concluded) be brought to a

 

conclusion one hour before the moment of interruption on the day on which

 

proceedings on Consideration are commenced.

 

11.    

Proceedings on Third Reading shall (so far as not previously concluded) be

 

brought to a conclusion at the moment of interruption on that day.

 

12.    

Standing Order No. 83B (programming committees) shall not apply to

 

proceedings on Consideration and up to and including Third Reading.

 


 

 

Revised 11 December 2018