Amendments proposed to the Government Resources and Accounts Bill - continued | House of Commons |
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Value added tax
Miss Melanie Johnson NC4 To move the following Clause:'.(1) This section applies where a government department makes supplies of goods or services which are taxable supplies for the purposes of the Value Added Tax Act 1994. (2) The Treasury may make arrangements
(3) For the purposes of this section "government department" has the same meaning as it has for the purposes of section 41 of the Value Added Tax Act 1994 (application to the Crown). (4) Section 21 of the Finance Act 1999 (accounting for VAT by departments) shall cease to have effect.'.
Summarised accounts
Miss Melanie Johnson NC26 *To move the following Clause:'.(1) The Treasury may by order provide for section 98(4) of the National Health Service Act 1977 (requirement to prepare summarised accounts) not to apply in relation to a specified body for a specified year. (2) The Treasury may make an order in respect of a body for a year only if they consider that the preparation of summarised accounts for that body and that year is unnecessary having regard to information contained or to be contained in
(3) An order under this section
Comptroller and Auditor General: right of access to information
Mr David Davis NC1 To move the following Clause:' .(1) This section applies for the purposes of the examination by the Comptroller and Auditor General of the accounts of government departments and other bodies under or by virtue of
(2) The Comptroller and Auditor General
(3) Without prejudice to any other rights vested in the Comptroller and Auditor General, the rights conferred by subsections (2) and (3) are also exercisable against a receiving body to the same extent as similar rights are exercisable against the receiving body by a paying body. (4) Notwithstanding subsection (3), the rights conferred by subsection (2) are not exercisable against any paying body or receiving body the accounts of which are subject to audit under section 2 of the Audit Commission Act 1998 other than a body specified in section 98(1) of the National Health Service Act 1977. (5) The following provisions shall cease to have effect
(6) "Paying body" means any body which pays to a receiving body money originating in the Consolidated Fund or Exchequer grant. (7) "Receiving body" means any body which receives from a paying body money originating in the Consolidated Fund or Exchequer grant.'.
Public service agencies' accounts: scrutiny
Mr David Davis NC2 To move the following Clause:'.(1) This section applies to any public service agency of the sort described in subsection (7), unless otherwise provided in any enactment passed after this section comes into force. (2) Every public service agency shall prepare accounts in respect of each financial year and shall send them to the Comptroller and Auditor General. (3) The Comptroller and Auditor General shall examine accounts sent to him under this section with a view to satisfying himself
(4) Where the Comptroller and Auditor General has conducted an examination of accounts under subsection (3) he shall
(5) The Treasury shall lay accounts and reports received under subsection (4)(b) before the House of Commons. (6) In relation to any public service agency created before this section comes into force, any enactment which provides for the appointment as auditor of the agency of a person other than the Comptroller and Auditor General shall be read as providing instead for the appointment of the Comptroller and Auditor General. (7) In this section "public service agency" means a body which
but does not include a public service agency which is a company registered under the Companies Act 1985.'.
Non-statutory public service agencies' accounts: scrutiny
Mr David Davis NC5 To move the following Clause'.(1) This section applies to any non-statutory public service agency of the sort described in subsection (7), unless otherwise provided in any enactment passed after this section comes into force. (2) On the prescribed date for each non-statutory public service agency subsections (3) to (6) shall apply to that agency. (3) Every non-statutory public service agency shall prepare accounts in respect of each financial year and shall send them to the Comptroller and Auditor General. (4) The Comptroller and Auditor General shall examine accounts sent to him under this section with a view to satisfying himself
(5) Where the Comptroller and Auditor General has conducted an examination of accounts under subsection (4) he shall
(6) The Treasury shall lay accounts and reports received under subsection (5)(b) before the House of Commons. (7) In this section "public service agency" means a body which
but does not include a public service agency which is a company registered under the Companies Act 1985; and "non-statutory public service agency" means a public service agency which was not established by statute. (8) In this section "prescribed date" means, as regards each non-statutory public service agency, the first day of the first full financial year of that agency commencing after this section comes into force.'.
Statutory public service agencies' accounts: scrutiny
Mr David Davis NC7 To move the following Clause:'.(1) This section applies to any statutory public service agency of the sort described in subsection (8) and which is created after this section comes into force, unless otherwise provided in any enactment passed after this section comes into force. (2) On the prescribed date for each statutory public service agency subsections (3) to (7) shall apply to that agency. (3) Every statutory public service agency shall prepare accounts in respect of each financial year and shall send them to the Comptroller and Auditor General. (4) The Comptroller and Auditor General shall examine accounts sent to him under this section with a view to satisfying himself
(5) The Comptroller and Auditor General shall have a right of access at all reasonable times to all such documents as he may require for carrying out any examination under subsection (4) above and shall be entitled to require from any person holding or accountable for any such document such information and explanation as are necessary for that purpose. (6) Where the Comptroller and Auditor General has conducted an examination of accounts under subsection (4) he shall
(7) The Treasury shall lay accounts and reports received under subsection (6)(b) before the House of Commons. (8) In this section "public service agency" means a body which
but does not include a public service agency which is a company registered under the Companies Act 1985; and "statutory public service agency" means a public service agency which was established by statute. (9) In this section "prescribed date" means, as regards each statutory public service agency, the first day of the first full financial year of that agency commencing after this section comes into force.'.
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