Amendments proposed to the Finance Bill - continued House of Commons

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Rates of duty, etc.: reference to Retail Price Index

   

Mr David Heathcoat-Amory
Mr Richard Ottaway
Mr Oliver Letwin
Mr Howard Flight

NC2

To move the following Clause:—

    'In setting rates of duty, taxes, tax allowances, or tax credits by reference to a change in the Retail Price Index, there shall be used the actual change in the 12 months to the month preceding the announcement of the change.'


Married couples allowances

   

Mr David Heatcoat-Amory
Mr Richard Ottaway
Mr Howard Flight

NC6

To move the following Clause:—

    'The Chancellor of the Exchequer may by order introduce regulations to provide for increases in personal tax allowances to recognise married couples. Orders made under this section may only be made if a draft of the instrument containing the order has been laid and approved by resolution of the House of Commons.'.


Timing of announcement of pensioner income tax allowances   

Mr Charles Kennedy
Mr Matthew Taylor
Mr Edward Davey
Mr John Burnett
Mr Andrew Stunell
Norman Baker

NC7

To move the following Clause:—

    'In section 257C(3) Taxes Act 1988 add at the end "The order shall be made by 31st December following the preceding September referred to in subsection (1).".'.


PAYE administration of retirement annuity income

   

Mr Charles Kennedy
Mr Matthew Taylor
Mr Edward Davey
Mr John Burnett
Mr Andrew Stunell
Norman Baker

NC8

To move the following Clause:—

    'In section 648A Taxes Act 1988, paragraph (1) after the words "approved personal pension scheme", add "or an approved retirement annuity contract within the meaning of section 620 Taxes Act 1988".'.


   

Mr Alex Salmond
Mr Alasdair Morgan
Ms Roseanna Cunningham
Mrs Margaret Ewing
Mr John Swinney
Mr Andrew Welsh

100

Page     2,     line     31     [Clause     4],     at beginning insert 'This section shall only come into effect when Parliament has approved a report laid before it, by the Government, outlining the impact of rising fuel prices and fuel duty on Scotland and other areas of the United Kingdom.'.


   

Mr Chancellor of the Exchequer

7

Page     122,     line     45     [Schedule     2],     leave out from 'any' to end of line 48 and insert 'gaming machine which is a small-prize machine or five-penny machine.'.


   

Mr Chancellor of the Exchequer

8

Page     123,     line     4     [Schedule     2],     at end insert—

      '(aa) a five-penny machine,'.


   

Mr Chancellor of the Exchequer

9

Page     124,     line     44     [Schedule     2],     leave out from beginning to end of line 5 on page 125 and insert—

    '3.—(1) In any case where—

      (a) the Commissioners give a default notice,

      (b) the due date specified in the notice passes, and

      (c) it appears to the Commissioners that at some time during the alleged default period specified in the notice one or more amusement machines were provided for play on the relevant premises so specified without an amusement machine licence being in force in relation to the machines,

    the Commissioners may grant, in accordance with this paragraph, one or more licences in relation to each of the machines.

    (2) In this Schedule—

      "default licence" means a licence granted by the Commissioners under sub-paragraph (1) above;

      "unlicensed machine" means a machine in relation to which a default licence is granted by the Commissioners.'.


   

Mr Chancellor of the Exchequer

94

Page     16,     line     2     [Clause     20],     leave out from second 'of' to end of line 24 and insert 'licences—

      (a) issued in the period beginning with 1st March 2000 and ending with 28th February 2001, and

      (b) not surrendered before the end of that period,

    where the amount of vehicle excise duty chargeable on the licence would have been less if the amendment in subsection (1) had applied.

    (3) The amount of the refund is—

      (a) £55 for a 12 month licence, and

      (b) £27.50 for a 6 month licence.

    (4) The person entitled to the refund is—

      (a) in the case of a licence in force on 28th February 2001, the keeper of the vehicle on that date;

      (b) in the case of a licence that has ceased to be in force before that date, the keeper of the vehicle when the licence expired.

    (5) For the purposes of subsection (4) the keeper of the vehicle shall be taken to be—

      (a) the person registered as keeper of the vehicle on the date in question, or

      (b) if the Secretary of State has received notification of a change of ownership of the vehicle as a result of which another person is on that date entitled to be registered as the new keeper of the vehicle, that person.'.

   

Mr Chancellor of the Exchequer

95

Page     16,     line     33     [Clause     20],     leave out from 'section' to end of line 39 and insert 'in respect of a licence does not affect the validity of the licence.

    (8A) For the purposes of section 19 of the Vehicle Excise and Registration Act 1994 (surrender of licences) as it applies to the surrender on or after 1st March 2001 of a licence in respect of which a refund under this section has been made, or applied for, the annual rate of duty chargeable on the licence shall be taken to be that which would have been chargeable if the amendment in subsection (1) above had applied.'.

   

Mr Chancellor of the Exchequer

96

Page     16,     line     43     [Clause     20],     at end insert—

    '(10) In the application of this section to Northern Ireland, references to registration as the keeper of a vehicle shall be read as references to registration as the owner of the vehicle.'.


   

Mr David Heathcoat-Amory
Mr Richard Ottaway
Mr Oliver Letwin
Mr Howard Flight

98

Page     20,     line     4     [Clause     30],     leave out from 'until' to end of line 6 and insert 'one year after the expiry of a twelve month period during which UK emissions of CO2 show an increase on the previous year'.


   

Mr Chancellor of the Exchequer

16

Page     138,     line     27     [Schedule     6],     leave out sub-paragraph (2).

   

Mr Chancellor of the Exchequer

17

Page     138,     line     37     [Schedule     6],     leave out sub-paragraph (5).


   

Mr Chancellor of the Exchequer

18

Page     142,     line     10     [Schedule     6],     leave out sub-paragraph (2).

   

Mr Chancellor of the Exchequer

19

Page     142,     line     36     [Schedule     6],     at end insert—

    'except where he is acting otherwise than for purposes connected with the carrying on of activities authorised by the exemption.

    ( ) Sub-paragraph (5) applies subject to—

      (a) any direction under paragraph 148A(1), and

      (b) any regulations under paragraph 148A(2).'.

   

Mr Chancellor of the Exchequer

20

Page     142,     line     36     [Schedule     6],     at end insert—

'Exemption: supplies (other than self-supplies) to combined heat and power stations

    14A.—(1) A supply of a taxable commodity to a person is exempt from the levy if—

      (a) the commodity is to be used by that person in—

          (i) a fully exempt combined heat and power station, or

          (ii) a partly exempt combined heat and power station,

      in producing any outputs of the station, and

      (b) the supply is not a supply of electricity that is deemed to be made under paragraph 22(3).

    For this purpose "outputs" has the meaning given by paragraph 147(7).

    (2) Where—

      (a) a supply of a taxable commodity to a person would (apart from this sub-paragraph) be exempted in full by sub-paragraph (1), and

      (b) at the time the supply is made, the efficiency percentage for the combined heat and power station in which the commodity is to be used by that person is less than the threshold efficiency percentage for the station,

    sub-paragraph (1) only exempts the relevant fraction of the supply.

    (3) For the purposes of sub-paragraph (2), the "relevant fraction" of a supply of a taxable commodity that is to be used in a combined heat and power station is the fraction—

      (a) whose numerator is the efficiency percentage for the station at the time the supply is made, and

      (b) whose denominator is the threshold efficiency percentage for the station at that time.

    (4) For the purposes of this paragraph—

      (a) the "threshold efficiency percentage" for a combined heat and power station is the percentage set as the threshold efficiency percentage for the station by regulations made by the Treasury;

      (b) the "efficiency percentage" for a combined heat and power station is the percentage stated as the efficiency percentage for the station in a certificate in force in respect of the station under paragraph 147 (certificate given by Secretary of State that station is fully or partly exempt).

    (5) Paragraph 147A confers power to make provision by regulations for determining the efficiency percentage to be stated in a certificate under paragraph 147.'.


   

Mr Chancellor of the Exchequer

21

Page     150,     line     13     [Schedule     6],     leave out from '5(2)' to end of line 14 and insert '(partly exempt combined heat and power stations).'.

 
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