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Index of Amendments

S.C.B.

Amendment Paper as at
Thursday 13th May 1999

STANDING COMMITTEE B


New Amendments handed in are marked thus *

FINANCE BILL

(Except Clauses 2, 28 and 99)

NOTE

The Amendments have been arranged in accordance with the Order of the Committee [4th May], as follows:—

Clause 1, Clauses 3 to 9, Schedule 1, Clauses 10 to 13, Schedule 2, Clauses 14 to 27, Schedule 3, Clauses 29 to 35, Schedule 4, Clauses 36 to 48, Schedule 5, Clauses 49 and 50, Schedule 6, Clauses 51 to 65, Schedule 7, Clause 66, Schedule 8, Clause 67, Schedule 9, Clauses 68 to 70, Schedule 10, Clauses 71 to 84, Schedule 11, Clauses 85 to 97, Schedule 12, Clause 98, Clauses 100 and 101, Schedules 13 and 14, Clause 102, Schedules 15 and 16, Clause 103, Schedule 17, Clause 104, Schedule 18, Clauses 105 to 108, Schedule 19, Clauses 109 to 129, New Clauses, New Schedules, Schedule 20.

   

Mr David Heathcoat-Amory
Mr John Whittingdale
Mr Nick Gibb
Mr Oliver Heald

45

Schedule     1,     page     92,     leave out table in lines 7 to 30 and insert:—


Revenue weight of tractive
unit


Rate for tractive unit with two
axles


Rate for tractive unit with three
or more axles


(1)




Exceeding

(2)



Not
exceeding

(3)
Any
no. of
semi-
trailer
axles

(4)
2 or
more
semi-
trailer
axles

(5)
3 or
more
semi-
trailer
axles

(6)
Any
no. of
semi-
trailer
axles

(7)
2 or
more
semi-
trailer
axles

(8)
3 or
more
semi-
trailer
axles
kgskgs££££££
3,500 7,500 155 155 155 155 155 155
7,50012,000 155 155 155 155 155 155
12,00016,000 155 155 155 155 155 155
16,00020,000 155 155 155 155 155 155
20,00023,000 155 155 155 155 155 155
23,00026,000 190 155 155 155 155 155
26,00028,000 190 155 155 155 155 155
28,00031,000 740 740 155 740 155 155
31,00033,0001,2651,265 7401,265 155 155
33,00034,0002,5852,585 7401,265 470 155
34,00035,0002,5852,5851,4201,2651,050 155
35,00036,0003,3753,3751,4201,2651,050 155
36,00038,0004,6254,6251,6051,4101,410 280
38,00041,0004,6254,6252,8752,1252,1251,250
41,00044,0004,6254,6252,8753,6253,625 280

   

Mr Edward Davey
Mr Colin Breed
Mr John Burnett
Dr Vincent Cable

51

Schedule     1,     page     92,     leave out table in lines 7 to 30 and insert—

     
'Revenue weight of
tractive unit

     
Rate for tractive unit with two
axles

     
Rate for tractive unit with three
or more axles

     
(1)




Exceeding     
     
(2)



Not
exceeding
     
     
(3)
Any
no. of
semi-
trailer
axles
     
     
(4)
2 or
more
semi-
trailer
axles
     
     
(5)
3 or
more
semi-
trailer
axles
     
     
(6)
Any
no. of
semi-
trailer
axles
     
     
(7)
2 or
more
semi-
trailer
axles
     
     
(8)
3 or
more
semi-
trailer
axles
     
     
kgs
     
kgs
     
£
     
£
     
£
     
£
     
£
     
£
3,500
7,500
95
95
95
95
95
95
7,500
12,000
95
95
95
95
95
95
12,000
16,000
95
95
95
95
95
95
16,000
20,000
95
95
95
95
95
95
20,000
23,000
95
95
95
95
95
95
23,000
26,000
150
95
95
95
95
95
26,000
28,000
150
95
95
95
95
95
28,000
31,000
500
500
95
500
95
95
31,000
33,000
1,250
1,250
500
1,000
95
95
33,000
34,000
3,000
3,000
500
1,000
250
95
34,000
35,000
3,000
3,000
1,500
1,000
300
95
35,000
36,000
4,000
4,000
1,500
1,000
500
95
36,000
38,000
6,500
6,500
1,800
1,250
1,000
150
38,000
41,000
6,500
6,500
4,000
2,500
2,500
1,000
41,000
     
44,000
     
6,500
     
6,500
     
4,000
     
5,000
     
3,000
     
150'.
     

   

Mr David Heathcoat-Amory
Mr John Whittingdale
Mr Nick Gibb
Mr Oliver Heald

28

Schedule     1,     page     92,     leave out lines 34 to 49.


   

Mr David Heathcoat-Amory
Mr John Whittingdale
Mr Nick Gibb
Mr Oliver Heald

42

Clause     12,     page     5,     line     24,     leave out 'except in such circumstances as may be prescribed.'.


   

Mr David Heathcoat-Amory
Mr John Whittingdale
Mr Nick Gibb
Mr Oliver Heald

38

Schedule     2,     page     94,     line     24,     leave out paragraph (b) and insert—

      '(b) such earlier time as may be requested in the application, and as the Commissioners may allow, or

      (c) such later time as may be requested in the application.'.

   

Mr David Heathcoat-Amory
Mr John Whittingdale
Mr Nick Gibb
Mr Oliver Heald

39

Schedule     2,     page     94,     line     25,     at end insert—

    '(4A) Where an application is taken to be granted with effect from the day on which it is received by the Commissioners under subsection (4)(a) above the Commissioners shall, within the period of seven days starting with the day on which it was received by them, notify the applicant of the date on which the application was received by them.'.

   

Mr David Heathcoat-Amory
Mr John Whittingdale
Mr Nick Gibb
Mr Oliver Heald

34

Schedule     2,     page     94,     line     28,     leave out 'it appears to them'.

   

Mr David Heathcoat-Amory
Mr John Whittingdale
Mr Nick Gibb
Mr Oliver Heald

35

Schedule     2,     page     94,     line     30,     leave out 'that'.

   

Mr David Heathcoat-Amory
Mr John Whittingdale
Mr Nick Gibb
Mr Oliver Heald

36

Schedule     2,     page     94,     line     34,     leave out 'that'.

   

Mr David Heathcoat-Amory
Mr John Whittingdale
Mr Nick Gibb
Mr Oliver Heald

37

Schedule     2,     page     94,     line     37,     leave out 'that'.

   

Mr David Heathcoat-Amory
Mr John Whittingdale
Mr Nick Gibb
Mr Oliver Heald

40

Schedule     2,     page     94,     line     38,     at end insert—

    '(5A) A refusal of an application under subsection (5)(c) above which is not notified to the applicant within the period of 90 days starting with the day on which it was received by the Commissioners shall not have effect.'.

   

Mr Edward Davey
Mr Colin Breed
Mr John Burnett
Dr Vincent Cable

14

Schedule     2,     page     94,     line     47,     after '(2)', insert 'Subject to subsection (2A) below,'.

   

Mr David Heathcoat-Amory
Mr John Whittingdale
Mr Nick Gibb
Mr Oliver Heald

32

Schedule     2,     page     94,     line     48,     leave out 'appears to them to be' and insert 'is'.

   

Mr Edward Davey
Mr Colin Breed
Mr John Burnett
Dr Vincent Cable

15

Schedule     2,     page     94,     line     49,     at end insert—

    '2(A) The powers given to the Commissioners by virtue of subsection (2) above shall not be exercisable simply on the grounds that a body corporate is a partly exempt company.'.

   

Mr David Heathcoat-Amory
Mr John Whittingdale
Mr Nick Gibb
Mr Oliver Heald

33

Schedule     2,     page     95,     line     1,     leave out 'it appears to the Commissioners that'.

   

Mr David Heathcoat-Amory
Mr John Whittingdale
Mr Nick Gibb
Mr Oliver Heald

41

Schedule     2,     page     95,     line     15,     at end insert—

    '(5) For the purposes of subsection (2) above the term "necessary for the protection of the revenue" has the meaning set out in regulations made by the Commissioners under this section, and the Commissioners may not give notice of termination under subsection (1) above before such regulations have been made.

    (6) No regulations shall be made under this section unless a draft of them has been laid before and approved by a resolution of the House of Commons.'.

   

Mr Edward Davey
Mr Colin Breed
Mr John Burnett
Dr Vincent Cable

52

Schedule     2,     page     95,     line     15,     at end insert—

    '43D. In sections 43B(5)(c) and 43C(2) above the power of the Commissioners to refuse an application to be treated as a member or members of a group or to terminate the treatment of a body corporate as a member of a group on the grounds that it is necessary for the protection of the revenue shall not be interpreted as meaning that the Commissioners have the power to refuse such an application or to terminate treatment as a member of a group on the grounds that a company or a number of companies make exempt supplies or would be unable to fully recover VAT incurred on supplies made between companies if they were not members of the same group.'.

 
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©Parliamentary copyright 1998
Prepared 13 May 1999