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Index of Amendments

S.C.H.

Amendment Paper as at
Thursday 18th 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 Andrew Stunell
Mr Edward Davey
Mr John Burnett
Norman Baker

76

Schedule     6,     page     152,     line     31,     leave out 'Half-rate' and insert 'Reduced rate'.

   

Mr Andrew Stunell
Mr Edward Davey
Mr John Burnett
Norman Baker

77

Schedule     6,     page     152,     line     32,     leave out from 'Schedule' to end of line 32 and insert 'a reduced rate supply to horticultural producers is a taxable supply payable at one third of the amount ascertained from the Table in paragraph 40, and in'.

   

Mr Michael Jack

35

Schedule     6,     page     152,     line     32,     leave out from 'Schedule' to 'the' in line 33 and insert 'supply is not taxable if'.

   

Mr Michael Jack

36

Schedule     6,     page     152,     line     36,     leave out 'intends' and insert 'would have intended'.

   

Mr Richard Ottaway
Mr Nick St. Aubyn

111

Schedule     6,     page     157,     leave out lines 13 to 19.

   

Mr David Heathcoat-Amory [R]
Mr Richard Ottaway
Mr Howard Flight [R]
Mr Keith Simpson

85

Schedule     6,     page     158,     line     9,     after 'if', insert '(a)'.

   

Mr David Heathcoat-Amory [R]
Mr Richard Ottaway
Mr Howard Flight [R]
Mr Keith Simpson

84

Schedule     6,     page     158,     line     10,     at end insert 'or

      (b) its energy intensity exceeds a level to be defined and determined by regulations under paragraph 50.'.

   

Mr David Heathcoat-Amory [R]
Mr Richard Ottaway
Mr Howard Flight [R]
Mr Keith Simpson

54

Schedule     6,     page     159,     line     9,     at end insert—

      ' (c) cars '.

   

Mr David Heathcoat-Amory [R]
Mr Richard Ottaway
Mr Howard Flight [R]
Mr Keith Simpson

105

Schedule     6,     page     159,     line     9,     at end insert—

      '(c) car manufacturing plants.'.

   

Mr John McFall

104

Schedule     6,     page     161,     line     15,     at end insert—

      '(c) the bottling or packaging of food products which were produced by an installation covered by sub-para (a) above.'.

   

Mr David Heathcoat-Amory [R]
Mr Richard Ottaway
Mr Howard Flight [R]
Mr Keith Simpson

64

Schedule     6,     page     161,     line     24,     at end insert—

    '(34) Sites where the total annual energy costs exceed £100,000 and energy costs represent more than two per cent. of the total revenue costs of the site.'.

   

Mr David Heathcoat-Amory [R]
Mr Richard Ottaway
Mr Howard Flight [R]
Mr Keith Simpson

63

Schedule     6,     page     161,     line     26,     after 'Treasury', insert 'after consulting the industries concerned'.

   

Mr Andrew Smith

102

Schedule     6,     page     165,     line     9,     at end insert—

      '(g) the making of a taxable supply gives rise to a double charge to levy within the meaning of paragraph 19A.'.

   

Mr Andrew Smith

103

Schedule     6,     page     165,     line     13,     after 'supply' insert '(or, in such a case as is mentioned in sub-paragraph (1)(g), one of the supplies)'.

   

Mr Richard Ottaway
Mr Nick St. Aubyn

114

Schedule     6,     page     170,     line     40,     leave out '10' and insert '3'.

   

Mr Richard Ottaway
Mr Nick St. Aubyn

112

Schedule     6,     page     171,     leave out lines 7 and 8.

   

Mr Richard Ottaway
Mr Nick St. Aubyn

115

Schedule     6,     page     175,     leave out lines 30 to 43.

   

Mr Richard Ottaway
Mr Nick St. Aubyn

116

Schedule     6,     page     183,     line     36,     leave out 'in the belief that' and insert 'with the intention that'.

   

Mr Richard Ottaway
Mr Nick St. Aubyn

113

Schedule     6,     page     188,     leave out lines 32 and 33.

   

Mr David Heathcoat-Amory [R]
Mr Richard Ottaway
Mr Howard Flight [R]
Mr Keith Simpson

55

Schedule     6,     page     193,     line     4,     after 'person', insert 'connected with the non-resident taxpayer and likely to be able to obtain access to the business records of that non-resident taxpayer'.

   

Mr David Heathcoat-Amory [R]
Mr Richard Ottaway
Mr Howard Flight [R]
Mr Keith Simpson

56

Schedule     6,     page     193,     line     36,     leave out from 'Schedule' to end of line 38.

   

Mr David Heathcoat-Amory [R]
Mr Richard Ottaway
Mr Howard Flight [R]
Mr Keith Simpson

57

Schedule     6,     page     194,     line     13,     leave out 'The' and insert 'Where some members of a group have requested such treatment, the'.

   

Mr David Heathcoat-Amory [R]
Mr Richard Ottaway
Mr Howard Flight [R]
Mr Keith Simpson

58

Schedule     6,     page     195,     line     49,     leave out 'the Commissioners think fit' and insert 'is reasonably appropriate.'

   

Mr David Heathcoat-Amory [R]
Mr Richard Ottaway
Mr Howard Flight [R]
Mr Keith Simpson

59

Schedule     6,     page     196,     line     9,     after '(b)', insert 'where the transferee has asked to use the same registration number as the transferor,'.

   

Mr David Heathcoat-Amory [R]
Mr Richard Ottaway
Mr Howard Flight [R]
Mr Keith Simpson

60

Schedule     6,     page     201,     line     19,     at end insert—

    '(2A) Where a person is the recipient of supplies of taxable commodities there shall be no obligation upon him

      (a) to compile any information, or

      (b) to retain any records in addition to those he is obliged to retain under the provisions of the Taxes Management Act 1970

    unless and until he has been given reasonable written notice of such information and records by the Commissioners.'.

   

Mr David Heathcoat-Amory [R]
Mr Richard Ottaway
Mr Howard Flight [R]
Mr Keith Simpson

61

Schedule     6,     page     211,     line     5,     leave out 'may' and insert 'shall'.

   

Mr David Heathcoat-Amory [R]
Mr Richard Ottaway
Mr Howard Flight [R]
Mr Keith Simpson

62

Schedule     6,     page     211,     leave out lines 7 and 8.

   

Mr Michael Jack

28

Schedule     6,     page     214,     line     8,     leave out 'such conditions as may be prescribed ("the full exemption conditions")' and insert 'the conditions set out in paragraph 154'.

   

Mr Michael Jack

29

Schedule     6,     page     214,     line     13,     leave out 'such of the full exemption conditions as may be prescribed' and insert 'the conditions set out in paragraph 155'.

   

Mr Michael Jack

30

Schedule     6,     page     214,     leave out lines 15 to 32.


   

Mr Richard Ottaway
Mr David Heathcoat-Amory
Mr Howard Flight

10

Clause     32,     page     20,     line     28,     at end insert—

    '(4) After subsection (1), insert—

    "(1AAA) Where a taxpayer makes an election that he is taxable at the starting rate on income to which this section applies then subsection (1A) shall have effect as if for the words 'lower rate' there were substituted 'starting rate'."


           

        Mr Richard Ottaway
        Mr David Heathcoat-Amory
        Mr Howard Flight

        11

        Clause     34,     page     21,     line     10,     leave out subsection (2) and insert—

            '(2) In section 257AA(5) of the Taxes Act 1988 (which specifies the year in which the children's tax credit is to start) for "2001-02" substitute "2000-01".

            (3) In section 257AA(6) of the Taxes Act 1988 for "2002-03" substitute "2001-02".

            (4) This section has effect for the year 2000-01 and subsequent years of assessment.'.

 
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Prepared 18 May 2000