S.C.H.
Amendment Paper as at
Tuesday 16th May 2000
STANDING COMMITTEE H
FINANCE BILL
(Except Clauses 1, 12, 30, 31, 59, 102 and 113)
NOTE
The Amendments have been arranged in accordance with the Order of the Committee [4th May] as follows:
Clauses 2 to 6, Schedule 1, Clauses 7 to 11, Clauses 13 to 15, Clause 28, Clauses 16 and 17, Schedule 2, Clauses 18 to 22, Schedule 3, Clause 23, Schedule 4, Clause 24, Schedule 5, Clauses 25 to 27, Clause 29, Schedules 6 and 7, Clauses 32 to 47, Schedule 8, Clause 48, Schedule 9, Clauses 49 to 55, Clause 134, Clause 56, Schedule 10, Clauses 57 and 58, Schedule 11, Schedule 12, Clause 60, Schedule 13, Clause 61, Schedule 14, Clause 62, Schedules 15 and 16, Clause 63, Schedule 17, Clause 64, Schedule 18, Clauses 65 to 67, Schedule 19, Clause 68, Schedules 20 and 21, Clauses 69 to 81, Schedule 22, Clauses 82 to 86, Schedule 23, Clauses 87 to 90, Schedule 24, Clause 91, Schedules 25 and 26, Clauses 92 to 96, Schedule 27, Clause 97, Schedule 28, Clauses 98 to 101, Schedule 29, Schedule 30, Clause 103, Schedule 31, Clauses 104 to 112, Clauses 114 and 115, Schedule 32, Clause 116, Schedule 33, Clauses 117 to 127, Schedule 34, Clauses 128 to 131, Schedule 35, Clause 132, Schedule 36, Clause 133, Clauses 135 to 138, Schedule 37, Clause 139, Schedule 38, Clauses 140 to 144, Schedule 39, Clauses 145 to 149, New Clauses, New Schedules, Clauses 150 and 151, Schedule 40, Clause 152.
Mr John Swinney
Mr Alex Salmond
Mr Alasdair Morgan
Mrs Margaret Ewing
Ms Roseanna Cunningham
Mr Andrew Welsh
3
Clause 19, page 15, line 20, after 'from', insert 'or go to'.
Mr Edward Davey
Mr John Burnett
Mr Andrew Stunell
Norman Baker
Mrs Ray Michie
Mr Robert Maclennan
31
Clause 19, page 15, line 20, after 'from', insert 'or arrive at'.
Mr Edward Davey
Mr Andrew George
Mr John Burnett
Mr Andrew Stunell
Norman Baker
32
Clause 19, page 15, line 24, at end insert 'or which comprises an island community which has no other means of public transport to the mainland of the United Kingdom for at least two months during a calendar year.'.
Mr Michael Jack
37
Clause 20, page 15, line 39, leave out from 'specified),' to end of line 41 and insert—
'(a) in sub-paragraph (2), for the word "having" there shall be substituted—
"which—
(i) has a CO2 output lower than or equal to the average figure for a motor vehicle with an engine capacity not exceeding 1,200 cubic centimetres as at 1st March 2001;
(ii) is powered by Liquefied Petroleum Gas; or
(b) in sub-paragraph (2A), for the word "having" there shall be substituted—
"which—
(i) has a CO2 output lower than or equal to the average figure for a motor vehicle with an engine capacity not exceeding 1,200 cubic centimetres as at 1st March 2001;
(ii) is powered by Liquefied Petroleum Gas; or
Mr Edward Davey
Mr John Burnett
Mr Andrew Stunell
Norman Baker
23
Clause 20, page 15, line 41, leave out '1,200' and insert '1,400'.
Mr Edward Davey
Mr John Burnett
Mr Andrew Stunell
Norman Baker
24
Clause 20, page 16, line 4, leave out '1,200' and insert '1,400'.
Mr Michael Jack
33
Schedule 3, page 124, line 28, leave out 'applies to a' and insert 'shall come into force on 1st March 2008 and shall apply to any'.
Mr Oliver Letwin [R]
Mr Richard Ottaway
Mr Howard Flight
19
Clause 25, page 17, leave out lines 22 to 41.
Mr Oliver Letwin [R]
Mr Richard Ottaway
Mr Howard Flight
20
Clause 25, page 18, line 28, at end insert—
'(6) No thing seized shall be copied, retained or used in any way if the thing seized is subject to legal professional privilege.'.
Mr Oliver Letwin [R]
Mr Richard Ottaway
Mr Howard Flight
21
Clause 26, page 18, line 42, after 'search', insert 'but, in any event, for not more than fifteen minutes'.
Mr Oliver Letwin [R]
Mr Richard Ottaway
Mr Howard Flight
22
Page 19, line 6, leave out Clause 27.
Mr Andrew Stunell
Mr Edward Davey
Mr John Burnett
Norman Baker
78
Schedule 6, page 133, line 11, after 'supplies', insert ', and shall be calculated by reference to the carbon content of the supply.'.
Mr Michael Jack
34
Schedule 6, page 133, line 13, at end insert—
'(3) The levy shall only be charged if—
(i) the amount of electricity generated by natural gas in December 2005 is not at least 14 per cent. higher than the amount so generated in May 2000; and
(ii) the amount of electricity generated by coal in December 2005 is not at least 13 per cent. lower than the amount so generated in May 2000.'.
Mr Andrew Stunell
Mr Edward Davey
Mr John Burnett
Norman Baker
79
Schedule 6, page 133, line 17, after 'electricity', insert 'except where generated from renewable sources.'.
Mr Andrew Smith
99
Schedule 6, page 134, line 2, at end insert—
'but paragraphs 21 and 22 have effect subject to any exceptions provided for under paragraph 19A.'.
Mr Michael Jack
25
Schedule 6, page 134, leave out line 11.
Mr David Heathcoat-Amory [R]
Mr Richard Ottaway
Mr Howard Flight [R]
Mr Keith Simpson
86
Schedule 6, page 138, line 37, leave out 'supplies (other than self supplies) from partly exempt' and insert 'electricity from'.
Mr David Heathcoat-Amory [R]
Mr Richard Ottaway
Mr Howard Flight [R]
Mr Keith Simpson
87
Schedule 6, page 138, line 39, leave out from beginning to end of line 42 and insert—
'(1) Subject to sub-paragraph (2), a supply of electricity is exempt from the levy if—
(a) it is a supply of electricity produced in—
(i) a fully exempt combined heat and power station, or
(ii) partly exempt combined heat and power station, and
(b) it is not a supply that is deemed to be made under paragraph 21(3).'.
Mr Michael Jack
Mr Andrew Stunell
26
Schedule 6, page 138, leave out lines 39 to 48 and insert—
'.—A supply of electricity generated in a combined heat and power station is exempt from the levy if—
(a) it is a supply made from a fully exempt combined heat and power station or a partly exempt combined heat and power station, and
(b) it is not a supply that is deemed to be made under paragraph 21(3).'.
Mr David Heathcoat-Amory [R]
Mr Richard Ottaway
Mr Howard Flight [R]
Mr Keith Simpson
88
Schedule 6, page 138, line 46, at end insert—
'( ) A supply is exempt from the levy whether the supply is made by the generator or is a supply made by an electricity utility to whom electricity supplied by the generator has been allocated.'.
Paul Flynn
1
Schedule 6, page 139, line 32, at end insert—
'Exemption: Energy used in recycling
17A.—(1) A supply of a taxable commodity is exempt from the levy where the supply is used in an installation for converting recyclate to recyled material.
(2) The Treasury may by regulations specify the process or part process which qualifies for the exemption under sub-paragraph (1).'.
Mr Andrew Smith
100
Schedule 6, page 142, line 9, at end insert—
'Regulations to avoid double charges to levy
19A.—(1) The Commissioners may by regulations make provision for avoiding, counteracting or mitigating double charges to levy.
(2) For the purposes of this paragraph there is a double charge to levy where—
(a) a supply of a taxable commodity ("the produced commodity") is a taxable supply, and
(b) a taxable commodity used directly or indirectly in producing the produced commodity has been the subject of a taxable supply.
(3) Regulations under this paragraph may, in particular, make provision for a supply of a taxable commodity to be wholly or to any extent—
(a) exempt from the levy, or
(b) deemed not a supply of the commodity.
(4) The provision mentioned in sub-paragraph (3) includes provision for exceptions to any of sub-paragraphs (1) to (3) of paragraph 21 or paragraph 22(3).
(5) The powers conferred by this paragraph are in addition to the powers to make provision by tax credit regulations in relation to any such case as is mentioned in paragraph 60(1)(g).'.
Mr Michael Jack
27
Schedule 6, page 142, line 12, leave out '8 to 19' and insert '8 to 14 and 16 to 19'.
Mr Andrew Smith
101
Schedule 6, page 142, line 12, leave out '19' and insert '19A'.
