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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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| | 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| | withdrawn amendments at the end.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 |
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| | accordance with the Resolution of the Programming Sub-Committee. |
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| | Resolution of the Programming Sub-Committee |
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| | The Programming Sub-Committee appointed by the Speaker in respect of the Bill |
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| | agreed the following Resolution at its meeting on Tuesday 2 June (Standing Order 83C): |
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| | (1) | the Committee shall (in addition to its first meeting at 11.30am on Thursday |
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| | (a) | at 2.00pm on Thursday 4 June; |
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| | (b) | at 9.25am and 2.00pm on Tuesday 9 June; |
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| | (c) | at 11.30 and 2.00pm on Thursday 11 June; |
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| | (d) | at 9.25am and 2.00pm on Tuesday 16 June; |
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| | (e) | at 11.30 and 2.00pm on Thursday 18 June; |
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| | (f) | at 9.25am and 2.00pm on Tuesday 23 June; |
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| | (g) | at 11.30 and 2.00pm on Thursday 25 June; |
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| | (2) | the proceedings shall be taken in the following order: Clauses 1 to 15; |
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| | Schedule 1; Clauses 16 to 22; Schedule 2; Clauses 23 and 24; Schedule 3; |
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| | Clauses 25 to 29; Schedule 4; Clauses 30 and 31; Schedule 5; Clauses 32 and |
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| | 33; Schedule 6; Clauses 34 to 55; Schedule 7; Clauses 56 to 65; Schedule 8; |
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| | Clauses 66 to 69; Schedule 9; Clauses 70 to 86; Schedule 10; Clauses 87 to |
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| | 92; Schedule 11; Clauses 93 to 97; Schedule 12; Clause 98; Schedule 13; |
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| | Clause 99; Schedule 14; Clauses 100 to 105; new Clauses; new Schedules; |
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| | remaining proceedings on the Bill; |
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| | (3) | the proceedings shall (so far as not previously concluded) be brought to a |
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| | conclusion at 5.00pm on Thursday 25 June. |
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| | Jesse Norman has given notice of his intention to move a motion in the terms of the |
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| | Resolution of the Programming Sub-Committee [Standing Order No. 83C]. |
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| | To move, That, subject to the discretion of the Chair, any written evidence received by |
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| | the Committee shall be reported to the House for publication. |
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| Clause 2, page 1, line 10, at end insert— |
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| | “(2) | The Government must lay before Parliament a review of the impact of the rates |
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| | of income tax for 2020-21 within six months of Royal Assent, which must |
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| | consider the following issues— |
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| | (a) | the effect on taxation revenue of maintaining income tax rates for 2020- |
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| | (b) | the effect of income tax rates for 2020-2021 on annual income for the |
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| | (i) | Households below average income, and |
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| | (ii) | High-net worth individuals as defined by HMRC.” |
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| | Member’s explanatory statement
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| | This amendment would require the Government to assess the impact of the income tax rates in the |
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| | Bill on tax revenues and on households and individuals of different income levels. |
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| Clause 5, page 2, line 18, at end insert— |
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| | “(3) | The Government must lay before Parliament within six months of Royal Assent |
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| | a review of current corporation tax rates which must contain an assessment of the |
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| | (a) | the effect on taxation revenue of maintaining the level of corporation tax |
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| | (b) | the impact of the corporation tax rate structure on businesses of different |
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| | Member’s explanatory statement
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| | This amendment would require the Government to assess the impact of the corporation tax rates |
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| | in the Bill on businesses of different sizes and on tax revenues. |
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| Clause 12, page 7, line 2, leave out ‘may’ and insert ‘must’. |
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| | Member’s explanatory statement
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| | This amendment seeks to exempt all social security benefits from income tax. |
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| Clause 12, page 7, line 4, leave out from “benefits” to end of line 5. |
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| | Member’s explanatory statement
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| | This amendment seeks to exempt all social security benefits from income tax. |
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| Clause 15, page 9, line 8, at end insert— |
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| | “(11) | The Commissioners for Her Majesty’s Revenue and Customs may by |
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| | regulations provide that sub-paragraph (7)(a) applies to a specified class of |
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| | persons as if the reference to 1 October 2020 were to such later date as is |
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| | (12) | In sub-paragraph (11) “specified” means specified in the regulations.” |
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| | Member’s explanatory statement
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| | This amendment will allow HMRC to extend the deadline for making an election to split the loan |
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| | charge over three years for particular classes of person liable to the loan charge by virtue of |
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| | Schedule 11 to the Finance (No.2) Act 2017. |
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| Clause 15, page 10, line 14, at end insert— |
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| | “(3F) | The Commissioners for Her Majesty’s Revenue and Customs may by |
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| | regulations provide that sub-paragraph (3B)(a) applies to a specified class of |
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| | persons as if the reference to 1 October 2020 were to such later date as is |
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| | (3G) | In sub-paragraph (3F) “specified” means specified in the regulations.” |
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| | Member’s explanatory statement
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| | This amendment will allow HMRC to extend the deadline for making an election to split the loan |
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| | charge over three years for particular classes of person liable to the loan charge by virtue of |
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| | Schedule 12 to the Finance (No.2) Act 2017. |
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| Clause 17, page 13, line 36, at end insert— |
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| | “(5) | The Commissioners for Her Majesty’s Revenue and Customs may by regulations |
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| | provide that this section applies to a specified class of persons as if— |
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| | (a) | the references in this section to the end of September 2020 were to such |
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| | later time as is specified, and |
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| | (b) | the reference in subsection (3)(b) to 1 October 2020 were to such later |
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| | (6) | In subsection (5) “specified” means specified in the regulations.” |
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| | Member’s explanatory statement
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| | This amendment will allow HMRC to extend, for particular classes of person subject to the loan |
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| | charge, the period within which liability to income tax and capital gains tax for the tax year 2018- |
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| | 19 may be discharged without incurring interest on those liabilities. |
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| Clause 35, page 34, line 3, at end insert— |
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| | “(13) | The Chancellor of the Exchequer must, no later than 5 April 2021, lay before the |
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| | House of Commons a report— |
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| | (a) | analysing the fiscal and economic effects of Government relief under the |
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| | Enterprise Investment Scheme since the inception of the Scheme, and the |
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| | changes in those effects which it estimates will occur as a result of the |
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| | provisions of this Section, in respect of; |
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| | (i) | each NUTS 1 statistical region of England and England as a |
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| | (b) | assessing how the Enterprise Investment Scheme is furthering efforts to |
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| | mitigate climate change, and any differences in the benefit of this funding |
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| | (i) | each NUTS 1 statistical region of England and England as a |
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| | (iv) | Northern Ireland; and |
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| | (c) | evaluating the lessons that can be drawn from the effects of the Enterprise |
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| | Investment Scheme with respect to the encouragement of both private |
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| | and UK Government-backed venture capital funds in the devolved |
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| | Member’s explanatory statement
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| | This clause would require the Chancellor of the Exchequer to analyse the impact of the existing |
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| | EIS and the changes proposed in Clause 35 in terms of impact on the economy and geographical |
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| | reach; to assess the EIS’s support for efforts to mitigate climate change; and to evaluate the |
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| | Scheme’s lessons for the encouragement of UK Government-backed venture capital funds in the |
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| Clause 70, page 53, line 8, leave out “before the end of 2025” and insert “within a |
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| year of Royal Assent and annually thereafter”. |
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| | Member’s explanatory statement
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| | This amendment would require the Government to report on the DST annually. |
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| Clause 79, page 67, line 25, at end insert— |
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| | “(3) | The Chancellor of the Exchequer must review the expected effects on public |
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| | health of the changes made to the Alcoholic Liquor Duties Act 1979 by this |
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| | Section and lay a report of that review before the House of Commons within one |
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| | year of the passing of this Act.” |
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| | Member’s explanatory statement
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| | This amendment would require the Government to review the impact of the proposed changes to |
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| | alcohol liquor duties on public health. |
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| Clause 80, page 68, line 5, at end insert— |
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| | “(3) | The Chancellor of the Exchequer must review the expected effects on public |
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| | health of the changes made to the TPDA 1979 by this Section and lay a report of |
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| | that review before the House of Commons within one year of the passing of this |
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| | Member’s explanatory statement
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| | This amendment would require the Government to review the expected impact of the revised rates |
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| | of duty on tobacco products on public health. |
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| Clause 85, page 72, line 33, after “supplies” insert “, including human breastmilk”. |
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| | Member’s explanatory statement
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| | This amendment would ensure that vehicles carrying human breastmilk would benefit from the |
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| | exemption from Vehicle Excise Duty. |
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| Clause 94, page 76, line 33, at end insert— |
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| | “(2) | The Government must lay before the House of Commons by 9 September 2020 a |
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| | statement of the conditions under which it would consider it appropriate to vary |
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| | rates of import duty under this Section.” |
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| | Member’s explanatory statement
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| | This amendment would require the Government to state the conditions under which it would |
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| | consider it appropriate to vary rates of import duty in an international trade dispute. |
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| Clause 94, page 76, line 33, at end insert— |
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| | “(2) | No regulations under this section may be made unless a draft has been laid before |
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| | and approved by a resolution of the House of Commons.” |
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| | Member’s explanatory statement
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| | This amendment would require the Government to seek the approval of the House before making |
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| | regulations varying rates of import duty in an international trade dispute. |
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| Clause 94, page 76, line 33, at end insert— |
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| | “(2) | The Chancellor of the Exchequer must, no later than a month before any exercise |
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| | of the power in subsection (1), lay before the House of Commons a report |
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| | containing the following— |
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| | (a) | an assessment of the fiscal and economic effects of the exercise of the |
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| | powers in subsection (1); |
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| | (b) | a comparison of those fiscal and economic effects with the effects of the |
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| | UK being within the EU Customs Union; |
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| | (c) | an assessment any differences in the exercise of those powers in respect |
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| | (iv) | Northern Ireland; and |
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| | (d) | an assessment of any differential effects in relation to the matters |
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| | specified in paragraphs (a) and (b) between— |
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| | Member’s explanatory statement
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| | This would require a review of the economic and fiscal impact of the use of the powers in section |
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| | 94 including comparing those effects with EU Customs Union membership. |
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| Page 76, line 29, leave out Clause 94 |
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