Session 2019-21
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Other Bills before Parliament


 
 

1

 

House of Commons

 
 

Notices of Amendments

 

given up to and including

 

Thursday 4 June 2020

 

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: NC19 to NC22

 

Public Bill Committee


 

Finance Bill


 

Note

 

This document includes all amendments tabled to date and includes any

 

withdrawn amendments at the end. The amendments have been arranged in

 

accordance with the Order of the Committee [4 June 2020].

 


 

Ben Lake

 

Liz Saville Roberts

 

Hywel Williams

 

Alison Thewliss

 

Jonathan Edwards

 

Stephen Flynn

 

4

 

Parliamentary Star - white    

Clause  35,  page  34,  line  3,  at end insert—

 

“(13)    

The Chancellor of the Exchequer must, no later than 5 April 2021, lay before the

 

House of Commons a report—

 

(a)    

analysing the fiscal and economic effects of Government relief under the

 

Enterprise Investment Scheme since the inception of the Scheme, and the

 

changes in those effects which it estimates will occur as a result of the

 

provisions of this Section, in respect of;

 

(i)    

each NUTS 1 statistical region of England and England as a

 

whole,

 

(ii)    

Scotland,

 

(iii)    

Wales, and


 
 

Notices of Amendments: 4 June 2020                     

2

 

Finance Bill, continued

 
 

(iv)    

Northern Ireland;

 

(b)    

assessing how the Enterprise Investment Scheme is furthering efforts to

 

mitigate climate change, and any differences in the benefit of this funding

 

in respect of—

 

(i)    

each NUTS 1 statistical region of England and England as a

 

whole,

 

(ii)    

Scotland,

 

(iii)    

Wales, and

 

(iv)    

Northern Ireland; and

 

(c)    

evaluating the lessons that can be drawn from the effects of the Enterprise

 

Investment Scheme with respect to the encouragement of both private

 

and UK Government-backed venture capital funds in the devolved

 

nations of the UK.”

 

Member’s explanatory statement

 

This clause would require the Chancellor of the Exchequer to analyse the impact of the existing

 

EIS and the changes proposed in Clause 35 in terms of impact on the economy and geographical

 

reach; to assess the EIS’s support for efforts to mitigate climate change; and to evaluate the

 

Scheme’s lessons for the encouragement of UK Government-backed venture capital funds in the

 

devolved nations.

 


 

Bridget Phillipson

 

Wes Streeting

 

Jeff Smith

 

7

 

Clause  70,  page  53,  line  8,  leave out “before the end of 2025” and insert “within a

 

year of Royal Assent and annually thereafter”

 

Member’s explanatory statement

 

This amendment would require the Government to report on the DST annually.

 


 

Alison Thewliss

 

Patrick Grady

 

Owen Thompson

 

Stephen Flynn

 

Peter Grant

 

Alan Brown

 

10

 

Clause  79,  page  67,  line  25,  at end insert—

 

“(3)    

The Chancellor of the Exchequer must review the expected effects on public

 

health of the changes made to the Alcoholic Liquor Duties Act 1979 by this

 

Section and lay a report of that review before the House of Commons within one

 

year of the passing of this Act.”

 

Member’s explanatory statement

 

This amendment would require the Government to review the impact of the proposed changes to

 

alcohol liquor duties on public health.

 



 
 

Notices of Amendments: 4 June 2020                     

3

 

Finance Bill, continued

 
 

Alison Thewliss

 

Patrick Grady

 

Owen Thompson

 

Stephen Flynn

 

Peter Grant

 

Alan Brown

 

11

 

Clause  80,  page  68,  line  5,  at end insert—

 

“(3)    

The Chancellor of the Exchequer must review the expected effects on public

 

health of the changes made to the TPDA 1979 by this Section and lay a report of

 

that review before the House of Commons within one year of the passing of this

 

Act.”

 

Member’s explanatory statement

 

This amendment would require the Government to review the expected impact of the revised rates

 

of duty on tobacco products on public health.

 


 

Alison Thewliss

 

Patrick Grady

 

Owen Thompson

 

Stephen Flynn

 

Peter Grant

 

Alan Brown

 

12

 

Clause  85,  page  72,  line  33,  after “supplies” insert “, including human breastmilk”

 

Member’s explanatory statement

 

This amendment would ensure that vehicles carrying human breastmilk would benefit from the

 

exemption from Vehicle Excise Duty.

 


 

Alison Thewliss

 

Patrick Grady

 

Owen Thompson

 

Stephen Flynn

 

Peter Grant

 

Alan Brown

 

14

 

Clause  94,  page  76,  line  33,  at end insert—

 

“(2)    

The Government must lay before the House of Commons by 9 September 2020 a

 

statement of the conditions under which it would consider it appropriate to vary

 

rates of import duty under this Section.”

 

Member’s explanatory statement

 

This amendment would require the Government to state the conditions under which it would

 

consider it appropriate to vary rates of import duty in an international trade dispute.


 
 

Notices of Amendments: 4 June 2020                     

4

 

Finance Bill, continued

 
 

Alison Thewliss

 

Patrick Grady

 

Owen Thompson

 

Stephen Flynn

 

Peter Grant

 

Alan Brown

 

15

 

Clause  94,  page  76,  line  33,  at end insert—

 

“(2)    

No regulations under this section may be made unless a draft has been laid before

 

and approved by a resolution of the House of Commons.”

 

Member’s explanatory statement

 

This amendment would require the Government to seek the approval of the House before making

 

regulations varying rates of import duty in an international trade dispute.

 

Alison Thewliss

 

Patrick Grady

 

Owen Thompson

 

Stephen Flynn

 

Peter Grant

 

Alan Brown

 

16

 

Clause  94,  page  76,  line  33,  at end insert—

 

“(2)    

The Chancellor of the Exchequer must, no later than a month before any exercise

 

of the power in subsection (1), lay before the House of Commons a report

 

containing the following—

 

(a)    

an assessment of the fiscal and economic effects of the exercise of the

 

powers in subsection (1);

 

(b)    

a comparison of those fiscal and economic effects with the effects of the

 

UK being within the EU Customs Union;

 

(c)    

an assessment any differences in the exercise of those powers in respect

 

of—

 

(i)    

England,

 

(ii)    

Scotland,

 

(iii)    

Wales, and

 

(iv)    

Northern Ireland; and

 

(d)    

an assessment of any differential effects in relation to the matters

 

specified in paragraphs (a) and (b) between—

 

(i)    

England,

 

(ii)    

Scotland,

 

(iii)    

Wales, and

 

(iv)    

Northern Ireland.”

 

Member’s explanatory statement

 

This would require a review of the economic and fiscal impact of the use of the powers in section

 

94 including comparing those effects with EU Customs Union membership.


 
 

Notices of Amendments: 4 June 2020                     

5

 

Finance Bill, continued

 
 

Alison Thewliss

 

Patrick Grady

 

Owen Thompson

 

Stephen Flynn

 

Peter Grant

 

Alan Brown

 

13

 

Page  76,  line  29,  leave out Clause 94

 


 

Alison Thewliss

 

Patrick Grady

 

Owen Thompson

 

Stephen Flynn

 

Peter Grant

 

Alan Brown

 

17

 

Clause  95,  page  77,  line  5,  after “tax” insert “which is due at the relevant date from

 

the debtor and which became due in the 12 months immediately preceding that date, and/

 

”.

 

Member’s explanatory statement

 

This amendment seeks to limit the extent of HMRC’s status as a preferential creditor in

 

insolvencies by preventing the policy from being applied retrospectively and by limiting that

 

preference to only those taxes which became due in the 12 months before the relevant date as given

 

in the Bill (1st December 2020).

 

Alison Thewliss

 

Patrick Grady

 

Owen Thompson

 

Stephen Flynn

 

Peter Grant

 

Alan Brown

 

18

 

Clause  95,  page  77,  line  6,  after “deduction”, insert “from a payment made by the

 

debtor in the period of 12 months immediately preceding the relevant date.”

 

Member’s explanatory statement

 

This amendment seeks to limit the extent of HMRC’s status as a preferential creditor in

 

insolvencies by preventing the policy from being applied retrospectively and by limiting that

 

preference to only those taxes which became due in the 12 months before the relevant date as given

 

in the Bill (1st December 2020).

 

Alison Thewliss

 

Patrick Grady

 

Owen Thompson

 

Stephen Flynn

 

Peter Grant

 

Alan Brown

 

19

 

Clause  95,  page  77,  line  29,  after “tax’, insert “which is due at the relevant date

 

from the debtor and which became due in the 12 months immediately preceding that date,

 

and/”.

 

Member’s explanatory statement

 

This amendment seeks to limit the extent of HMRC’s status as a preferential creditor in

 

insolvencies by preventing the policy from being applied retrospectively and by limiting that


 
 

Notices of Amendments: 4 June 2020                     

6

 

Finance Bill, continued

 
 

preference to only those taxes which became due in the 12 months before the relevant date as given

 

in the Bill (1st December 2020).

 

Alison Thewliss

 

Patrick Grady

 

Owen Thompson

 

Stephen Flynn

 

Peter Grant

 

Alan Brown

 

20

 

Clause  95,  page  77,  line  30,  after “deduction”, insert “from a payment made by the

 

debtor in the period of 12 months immediately preceding the relevant date.”

 

Member’s explanatory statement

 

This amendment seeks to limit the extent of HMRC’s status as a preferential creditor in

 

insolvencies by preventing the policy from being applied retrospectively and by limiting that

 

preference to only those taxes which became due in the 12 months before the relevant date as given

 

in the Bill (1st December 2020).

 

Alison Thewliss

 

Patrick Grady

 

Owen Thompson

 

Stephen Flynn

 

Peter Grant

 

Alan Brown

 

21

 

Clause  95,  page  78,  line  9,  after “tax”, insert “which is due at the relevant date from

 

the debtor and which became due in the 12 months immediately preceding that date, and/

 

”.

 

Member’s explanatory statement

 

This amendment seeks to limit the extent of HMRC’s status as a preferential creditor in

 

insolvencies by preventing the policy from being applied retrospectively and by limiting that

 

preference to only those taxes which became due in the 12 months before the relevant date as given

 

in the Bill (1st December 2020).

 

Alison Thewliss

 

Patrick Grady

 

Owen Thompson

 

Stephen Flynn

 

Peter Grant

 

Alan Brown

 

22

 

Clause  95,  page  78,  line  10,  after “deduction”, insert “from a payment made by the

 

debtor in the period of 12 months immediately preceding the relevant date.”

 

Member’s explanatory statement

 

This amendment seeks to limit the extent of HMRC’s status as a preferential creditor in

 

insolvencies by preventing the policy from being applied retrospectively and by limiting that

 

preference to only those taxes which became due in the 12 months before the relevant date as given

 

in the Bill (1st December 2020).


 
 

Notices of Amendments: 4 June 2020                     

7

 

Finance Bill, continued

 
 

Alison Thewliss

 

Patrick Grady

 

Owen Thompson

 

Stephen Flynn

 

Peter Grant

 

Alan Brown

 

23

 

Clause  95,  page  78,  line  26,  at end insert—

 

“(8)    

The amendments made by this section do not apply to any debt secured by a

 

floating charge in respect of monies were advanced to the debtor before 1

 

December 2020.”

 

Member’s explanatory statement

 

These amendments seek to limit the extent of HMRC’s status as a preferential creditor in

 

insolvencies by preventing the policy from being applied retrospectively and by limiting that

 

preference to only those taxes which became due in the 12 months before the relevant date as given

 

in the Bill (1st December 2020).

 


 

Jesse Norman

 

NC1

 

To move the following Clause—

 

         

“Workers’ services provided through intermediaries

 

Schedule (Workers’ services provided through intermediaries) makes provision

 

about workers’ services provided through intermediaries.”

 

Member’s explanatory statement

 

This new clause introduces the new Schedule inserted by NS1.

 


 

Ben Lake

 

Liz Saville Roberts

 

Hywel Williams

 

Alison Thewliss

 

Jonathan Edwards

 

Stephen Flynn

 

NC2

 

To move the following Clause—

 

         

“Review of geographical effects of provisions of Sections 27 to 30

 

The Chancellor of the Exchequer must within twelve months of the passing of this

 

Act lay before both Houses of Parliament a report assessing the differential


 
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Revised 05 June 2020