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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 to 3 |
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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| | withdrawn amendments at the end.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 Order to be proposed by Jesse Norman. |
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| | To move, That the Bill be considered in the following order, namely: Clauses 1 to 15; |
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| | Schedule 1; Clauses 16 to 22; Schedule 2; Clauses 23 and 24; Schedule 3; Clauses 25 to |
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| | 29; Schedule 4; Clauses 30 and 31; Schedule 5; Clauses 32 and 33; Schedule 6; Clauses |
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| | 34 to 55; Schedule 7; Clauses 56 to 65; Schedule 8; Clauses 66 to 69; Schedule 9; Clauses |
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| | 70 to 86; Schedule 10; Clauses 87 to 92; Schedule 11; Clauses 93 to 97; Schedule 12; |
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| | Clause 98; Schedule 13; Clause 99; Schedule 14; Clauses 100 to 105; new Clauses; new |
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| | Schedules; remaining proceedings on the Bill. |
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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 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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| | To move the following Clause— |
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| | | “Workers’ services provided through intermediaries |
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| | Schedule (Workers’ services provided through intermediaries) makes provision |
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| | about workers’ services provided through intermediaries.” |
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| | Member’s explanatory statement
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| | This new clause introduces the new Schedule inserted by NS1. |
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| | To move the following Schedule— |
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| | Workers’ services provided through intermediaries |
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| | Amendments to Chapter 8 of Part 2 of ITEPA 2003 |
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| | 1 | Chapter 8 of Part 2 of ITEPA 2003 (application of provisions to workers under |
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| | arrangements made by intermediaries) is amended as follows. |
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| | 2 | For the heading of the Chapter substitute “Workers’ services provided through |
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| | intermediaries to small clients”. |
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| | 3 (1) | Section 48 (scope of Chapter) is amended as follows. |
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| | (2) | In subsection (1) for the words from “, but” to the end substitute “in a case |
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| | where the services are provided to a person who is not a public authority and |
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| | (a) | qualifies as small for a tax year, or |
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| | (b) | does not have a UK connection for a tax year.” |
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| | (3) | After subsection (3) insert— |
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| | “(4) | For provisions determining when a person qualifies as small for a tax |
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| | year, see sections 60A to 60G. |
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| | (5) | For provision determining when a person has a UK connection for a |
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| | tax year, see section 60I.” |
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| | 4 (1) | Section 50 (worker treated as receiving earnings from employment) is |
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| | (2) | In subsection (1) before paragraph (a) insert— |
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| | “(za) | the client qualifies as small or does not have a UK |
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| | (3) | After subsection (4) insert— |
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| | “(5) | The condition in paragraph (za) of subsection (1) is to be ignored if— |
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| | (a) | the client concerned is an individual, and |
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| | (b) | the services concerned are performed otherwise than for the |
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| | purposes of the client’s business. |
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| | (6) | For the purposes of paragraph (za) of subsection (1) the client is to be |
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| | treated as not qualifying as small for the tax year concerned if the |
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| | client is treated as medium or large for that tax year by reason of |
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| | 5 | After section 60 insert— |
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| | “When a person qualifies as small for a tax year |
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| | 60A | When a company qualifies as small for a tax year |
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| | (1) | For the purposes of this Chapter, a company qualifies as small for a tax |
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| | year if one of the following conditions is met (but this is subject to |
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| | (2) | The first condition is that the company’s first financial year is not |
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| | relevant to the tax year. |
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| | (3) | The second condition is that the small companies regime applies to the |
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| | company for its last financial year that is relevant to the tax year. |
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| | (4) | For the purposes of this section, a financial year of a company is |
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| | “relevant to” a tax year if the period for filing the company’s accounts |
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| | and reports for the financial year ends before the beginning of the tax |
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| | (5) | Expressions used in this section and in the Companies Act 2006 have |
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| | the same meaning in this section as in that Act. |
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| | 60B | When a company qualifies as small for a tax year: joint ventures |
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| | (1) | This section applies when determining for the purposes of section |
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| | 60A(3) whether the small companies regime applies to a company for |
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| | a financial year in a case where— |
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| | (a) | at the end of the financial year the company is jointly |
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| | controlled by two or more other persons, and |
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| | (b) | one or more of those other persons are undertakings (“the joint |
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| | (2) | If the company is a parent company, the joint venturer undertakings |
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| | are to be treated as members of the group headed by the company. |
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| | (3) | If the company is not a parent company, the company and the joint |
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| | venturer undertakings are to be treated as constituting a group of |
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| | which the company is the parent company. |
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| | (4) | In this section the expression “jointly controlled” is to be read in |
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| | accordance with those provisions of international accounting |
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| | standards which relate to joint ventures. |
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| | (5) | Expressions used in this section and in the Companies Act 2006 have |
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| | the same meaning in this section as in that Act. |
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