Vote Bundle Text (990513-02)

Amendments proposed to the Finance Bill - continued	House of Commons

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

Schedule 2, page 95, line 26, leave out from 'unless' to end of line 28 and insert 'it is satisfied that the grounds stated in section 43B(5)(c) do not apply.'.

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

Schedule 2, page 95, line 40, leave out from 'unless' to end of line 42 and insert 'it is satisfied that the conditions in section 43C(2) do not apply.'.

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

Schedule 2, page 95, line 48, leave out from 'unless' to end of line 50 and insert 'it is satisfied that the conditions in section 43C(3) do not apply.'.

Mr Nick St. Aubyn

Clause 17, page 7, line 32, leave out 'cease to have effect' and insert 'be replaced by the following:

"(3) Where a body is primarily engaged as an auctioneer or dealer in works of art which fall within the definition of objects contained in Group 11 of Schedule 9 to this Act—

(a) the said body is not to be treated as carrying on a business (and accordingly any sale where the said body acts either as agent or as principal shall not be treated as a supply) and

(b) for the purposes of the 6th VAT Directive of the European Union dated 17 May 1977 (as amended) it is deemed that—

(i) the said body is not a tenable person within the meaning of Article 2.1

(ii) the transfer of ownership of any work of art where the said body acts as either agent or principal is not an economic activity within the scope of Article 4.1 and is not an exploitation in tangible property within the scope of Article 4.2

(iii) the said body is recognised by the United Kingdom as a cultural body within the terms of Article 13 4.1(a) whose activities shall not be likely to cause distortions of competition such as to place at a disadvantage commercial entities liable to VAT.".'

Mr Nick St. Aubyn

Clause 17, page 7, line 32, after 'effect', insert 'save in respect of cultural bodies deemed to be within the terms of Article 13 4.1(a) of the 6th VAT Directive of the EU dated 17th May 1977 (as amended)'.

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

Clause 19, page 9, line 8, leave out subsection (7).

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

Clause 19, page 9, line 12, leave out '20' and insert '10'.

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

Clause 19, page 9, line 18, leave out subsections (8) and (9).

Mr Michael Jack

Clause 19, page 10, line 3, after '(12)', insert 'Subject to subsection (12A) below,'.

Mr Michael Jack

Clause 19, page 10, line 5, at end add—

'(12A) This section shall not come into effect unless the National Audit Office, within 3 months of Royal Assent being given to this Bill, has communicated to Parliament its opinion that this section represents good value for money to the taxpayer in respect of its ability to attract unemployed persons back to work.'.

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

Clause 19, page 10, line 5, at end add—

'(13)(a) Notwithstanding any other provision of the Income Tax Acts, an individual shall be charged to income tax at the starting rate on an amount of his income equal to the starting rate limit whatever the nature of that income.

(b) For the purposes of paragraph (a) above, income means total income as reduced by all deductions.

(c) Where the amount of income chargeable to income tax after deductions is less than the starting rate limit, paragraph (a) above shall apply only to the amount of income so chargeable.

(d) Where income tax at the lower rate has been borne on income chargeable at the starting rate any necessary repayment of tax shall be made on the making of a claim.'.

Mr Michael Jack

Page 8, line 28, leave out Clause 19.

Mr Michael Jack

Clause 20, page 10, leave out line 7.

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

Clause 20, page 10, line 7, leave out '10' and insert '0'.

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

Clause 21, page 10, line 13, leave out '5,720' and insert '5,900'.

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

Clause 21, page 10, line 13, leave out '5,980' and insert '6,200'.

Mr Michael Jack

Clause 25, page 12, line 26, at end insert '; and

(d) can show that it is not a company incorporated by an individual with the sole or main purpose of taking advantage of this section.'.

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

Clause 25, page 12, line 33, at end insert—

'(4A) Section 30(5)(b) of the Finance (No. 2) Act 1997 shall cease to have effect.'.

Mr Michael Jack

Clause 27, page 13, line 18, leave out 'calculated by reference to £4,160' and insert '£416'.

Mr Michael Jack

Clause 27, page 13, line 24, leave out '£2 for every £3' and insert '£1 for every £15'.

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

Clause 27, page 13, line 27, after 'who', insert 'either'.

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

Clause 27, page 13, line 27, at end insert 'is aged between 16 and 18 inclusive and is in full-time education, or'.

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

Clause 27, page 13, line 28, after 'who', insert 'either'.

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

Clause 27, page 13, lline 28, after '16', insert 'or is aged between 16 and 18 inclusive and is in full time education'.

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

*Clause 27, page 14, line 11, leave out '2001-02' and insert '2000-01'.

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

*Clause 27, page 14, line 14, leave out '2002-03' and insert '2001-02'.

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

Schedule 3, page 97, leave out lines 24 to 25 and insert

'(b) if they do not make an election, each partner will be entitled to a credit, calculated by halving the amount in section 257AA(2)'.

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

109

*Schedule 3, page 97, leave out lines 26 and 27.

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

116

*Schedule 3, page 97, leave out lines 28 and 29.

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

110

*Schedule 3, page 98, line 18, after 'before', insert ', or at any time during,'.

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

111

*Schedule 3, page 98, leave out lines 23 and 25.

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

Schedule 3, page 99, line 43, leave out 'other'.

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

100

*Clause 31, page 16, line 4, leave out 'shall cease to have effect'.

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

112

*Clause 31, page 16, line 4, leave out 'cease to have effect' and insert 'be amended in accordance with subsection (1A).

"(1A) In subsection (1) of that section for 'section 257A(1)' there shall be substituted "section 257A(5A)'".'.

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

*Clause 33, page 16, line 40, leave out subsection (7).