Session 2019-21
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1

 

House of Commons

 
 

Thursday 4 June 2020

 

Public Bill Committee Proceedings

 

Finance Bill


 

[First and second sittings]


 

Glossary

 

This document shows the fate of each clause, schedule, amendment and new clause.

 

The following terms are used:

 

Agreed to: agreed without a vote.

 

Agreed to on division: agreed following a vote.

 

Negatived: rejected without a vote.

 

Negatived on division: rejected following a vote.

 

Not called: debated in a group of amendments, but not put to a decision.

 

Not moved: not debated or put to a decision.

 

Question proposed: debate underway but not concluded.

 

Withdrawn after debate: moved and debated but then withdrawn, so not put to a decision.

 

Not selected: not chosen for debate by the Chair.

 

 

Agreed to

 

Resolution of the Programming Sub-Committee

 

The Programming Sub-Committee appointed by the Speaker in respect of the Bill

 

agreed the following Resolution at its meeting on Tuesday 2 June (Standing Order 83C):

 

That—

 

(1)  

the Committee shall (in addition to its first meeting at 11.30am on Thursday

 

4 June) meet—

 

(a)  

at 2.00pm on Thursday 4 June;

 

(b)  

at 9.25am and 2.00pm on Tuesday 9 June;

 

(c)  

at 11.30 and 2.00pm on Thursday 11 June;

 

(d)  

at 9.25am and 2.00pm on Tuesday 16 June;

 

(e)  

at 11.30 and 2.00pm on Thursday 18 June;

 

(f)  

at 9.25am and 2.00pm on Tuesday 23 June;

 

(g)  

at 11.30 and 2.00pm on Thursday 25 June;

 

(2)  

the proceedings shall be taken in the following order: Clauses 1 to 15;

 

Schedule 1; Clauses 16 to 22; Schedule 2; Clauses 23 and 24; Schedule 3;


 
 

Public Bill Committee Proceedings: 4 June 2020            

2

 

Finance Bill, continued

 
 

Clauses 25 to 29; Schedule 4; Clauses 30 and 31; Schedule 5; Clauses 32 and

 

33; Schedule 6; Clauses 34 to 55; Schedule 7; Clauses 56 to 65; Schedule 8;

 

Clauses 66 to 69; Schedule 9; Clauses 70 to 86; Schedule 10; Clauses 87 to

 

92; Schedule 11; Clauses 93 to 97; Schedule 12; Clause 98; Schedule 13;

 

Clause 99; Schedule 14; Clauses 100 to 105; new Clauses; new Schedules;

 

remaining proceedings on the Bill;

 

(3)  

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

 

conclusion at 5.00pm on Thursday 25 June.

 

Jesse Norman has given notice of his intention to move a motion in the terms of the

 

Resolution of the Programming Sub-Committee [Standing Order No. 83C].

 


 

Jesse Norman

 

To move, That, subject to the discretion of the Chair, any written evidence received by

 

the Committee shall be reported to the House for publication.

 

Agreed to

 


 

Clause 1 Agreed to.

 

Bridget Phillipson

 

Wes Streeting

 

Jeff Smith

 

Negatived on division  5

 

Clause  2,  page  1,  line  10,  at end insert—

 

“(2)    

The Government must lay before Parliament a review of the impact of the rates

 

of income tax for 2020-21 within six months of Royal Assent, which must

 

consider the following issues—

 

(a)    

the effect on taxation revenue of maintaining income tax rates for 2020-

 

2021; and

 

(b)    

the effect of income tax rates for 2020-2021 on annual income for the

 

following:

 

(i)    

Households below average income, and

 

(ii)    

High-net worth individuals as defined by HMRC.”

 


 

Clause Agreed to.

 

Clause 3 and 4 Agreed to.

 

Bridget Phillipson

 

Wes Streeting

 

Jeff Smith

 

Withdrawn after debate  6

 

Clause  5,  page  2,  line  18,  at end insert—


 
 

Public Bill Committee Proceedings: 4 June 2020            

3

 

Finance Bill, continued

 
 

“(3)    

The Government must lay before Parliament within six months of Royal Assent

 

a review of current corporation tax rates which must contain an assessment of the

 

following—

 

(a)    

the effect on taxation revenue of maintaining the level of corporation tax

 

rates for 2020-2021; and

 

(b)    

the impact of the corporation tax rate structure on businesses of different

 

sizes.”

 


 

Clause Agreed to.

 

Clauses 6 to 11 Agreed to.

 

Alison Thewliss

 

Patrick Grady

 

Owen Thompson

 

Stephen Flynn

 

Peter Grant

 

Alan Brown

 

Withdrawn after debate  8

 

Clause  12,  page  7,  line  2,  leave out ‘may’ and insert ‘must’.

 

Alison Thewliss

 

Patrick Grady

 

Owen Thompson

 

Stephen Flynn

 

Peter Grant

 

Alan Brown

 

Not called  9

 

Clause  12,  page  7,  line  4,  leave out from “benefits” to end of line 5.

 


 

Clause Agreed to.

 

Clauses 13 and 14 Agreed to.

 

Jesse Norman

 

Agreed to  1

 

Clause  15,  page  9,  line  8,  at end insert—

 

  “(11)  

The Commissioners for Her Majesty’s Revenue and Customs may by

 

regulations provide that sub-paragraph (7)(a) applies to a specified class of

 

persons as if the reference to 1 October 2020 were to such later date as is

 

specified.

 

    (12)  

In sub-paragraph (11) “specified” means specified in the regulations.”

 

Jesse Norman

 

Agreed to  2

 

Clause  15,  page  10,  line  14,  at end insert—

 

  “(3F)  

The Commissioners for Her Majesty’s Revenue and Customs may by

 

regulations provide that sub-paragraph (3B)(a) applies to a specified class of


 
 

Public Bill Committee Proceedings: 4 June 2020            

4

 

Finance Bill, continued

 
 

persons as if the reference to 1 October 2020 were to such later date as is

 

specified.

 

    (3G)  

In sub-paragraph (3F) “specified” means specified in the regulations.”

 

Clause, as amended, Agreed to.

 


 

Clause 16 Agreed to.

 

Jesse Norman

 

Agreed to  3

 

Clause  17,  page  13,  line  36,  at end insert—

 

“(5)    

The Commissioners for Her Majesty’s Revenue and Customs may by regulations

 

provide that this section applies to a specified class of persons as if—

 

(a)    

the references in this section to the end of September 2020 were to such

 

later time as is specified, and

 

(b)    

the reference in subsection (3)(b) to 1 October 2020 were to such later

 

date as is specified.

 

(6)    

In subsection (5) “specified” means specified in the regulations.”

 

Clause, as amended, Agreed to.

 

Clauses 18 to 20 Agreed to.

 


 

[Adjourned until Tuesday 9 June at 9.25 a.m


 

 

Revised 04 June 2020