S.C.F.
Amendment Paper as at
Thursday 23rd May 2002
STANDING COMMITTEE F
New Amendments handed in are marked thus *
FINANCE BILL
(Except Clauses 4, 19, 23, 26 to 29, 87 to 92, 131 and 134 and Schedules 1, 5 and 38)
NOTE
The Amendments have been arranged in accordance with the Order of the Committee [14th May], as follows:—
Clauses 1 to 3, Clause 5, Schedule 2, Clause 6, Schedule 3, Clauses 7 to 12, Schedule 4, Clauses 13 to 18, Clauses 20 to 22, Clauses 24 and 25, Clauses 30 to 33, Clause 36, Clauses 34 and 35, Clause 37, Schedule 6, Clause 39, Clause 38, Clauses 40 to 42, Schedule 7, Clause 43, Schedule 8, Clause 44, Schedule 9, Clauses 45 and 46, Schedule 10, Clauses 47 to 50, Schedule 11, Clause 51, Clause 117, Clause 52, Schedule 12, Clause 53, Schedules 13 and 14, Clauses 54 and 55, Schedule 15, Clause 56, Schedules 16 and 17, Clause 57, Schedule 18, Clause 58, Schedule 19, Clauses 59 and 60, Schedule 20, Clauses 61 and 62, Schedule 21, Clause 63, Schedule 22, Clauses 64 to 66, Clause 101, Clauses 67 to 78, Schedule 23, Clause 79, Schedule 24, Clauses 80 and 81, Schedule 25, Clause 82, Schedules 26 to 28, Clauses 102 and 103, Clause 105, Clause 83, Schedules 29 and 30, Clause 104, Clause 84, Schedule 31, Clause 85, Schedule 32, Clause 86, Clauses 93 to 100, Clauses 106 and 107, Schedule 33, Clauses 108 and 109, Schedule 34, Clauses 110 and 111, Schedule 35, Clauses 112 to 114, Schedule 36, Clauses 115 and 116, Clauses 118 to 129, Schedule 37, Clause 130, Clauses 132 and 133, Clauses 135 to 140, New Clauses, New Schedules, Schedule 39.
Mr Michael Howard
Mr John Bercow
Mr Howard Flight
Mr Christopher Chope
Mr Peter Luff
4
Page 37, line 37, leave out Clause 53.
Mr Michael Howard
Mr John Bercow
Mr Howard Flight
Mr Christopher Chope
Mr Peter Luff
5
Schedule 13, page 207, leave out lines 18 to 20 and insert—
'(1) This Schedule applies to expenditure incurred on or after 1st April 2002.'.
Mr Michael Howard
Mr John Bercow
Mr Howard Flight
Mr Christopher Chope
Mr Peter Luff
6
Schedule 14, page 209, line 38, leave out from 'after' to end of line 39 and insert '1st April 2002'.
Mr Michael Howard
Mr John Bercow
Mr Howard Flight
Mr Christopher Chope
Mr Peter Luff
13
Page 38, line 1, leave out Clause 54.
Mr Michael Howard
Mr John Bercow
Mr Howard Flight
Mr Christopher Chope
Mr Peter Luff
28
Clause 56, page 38, leave out from beginning of line 39 to end of line 9 on page 39 and add—
'(3) Schedules 16 and 17 shall come into force on 1st April 2002.
(4) For the purposes of subsection (3), Schedule 16 shall have effect in relation to—
| (a) | investments made on or after 17th April 2002, and |
| (b) | claims made in a year of assessment ending on or after 17th April 2002. |
(5) For the purposes of subsection (3), Schedule 17 shall have effect so that—
| (a) | paragraphs 2 to 4 shall have effect for years of assessment ending on or after 17th April 2002, and |
| (b) | paragraph 5 of Schedule 17 shall have effect for accounting periods ending on or after that day.'. |
Mr Michael Howard
Mr John Bercow
Mr Howard Flight
Mr Christopher Chope
Mr Peter Luff
27
Page 39, line 10, leave out Clause 57.
Mr Michael Howard [R]
Mr John Bercow
Mr Howard Flight [R]
Mr Christopher Chope
Mr Peter Luff
69
Schedule 18, page 238, line 37, at end insert 'and may include a club which is incorporated.'.
Mr Michael Howard [R]
Mr John Bercow
Mr Howard Flight [R]
Mr Christopher Chope
Mr Peter Luff
70
Schedule 18, page 239, line 22, at end insert—
'(4) A club does not cease to be open to the whole community under (1) above if it has rules allowing it to expel members for inappropriate or disruptive behaviour.'.
Mr Mark Hoban
41
Schedule 18, page 240, line 28, leave out from beginning to 'and'.
Mr Mark Hoban
42
Schedule 18, page 241, line 1, leave out from beginning to 'and' in line 2.
Mr Mark Hoban
43
Schedule 18, page 241, line 24, leave out from beginning to 'and'.
Mr Mark Hoban
44
Schedule 18, page 242, line 7, leave out 'income and'.
Mr Mark Hoban
45
Schedule 18, page 242, line 11, leave out from 'is' to 'the' in line 14.
Mr Mark Hoban
46
Schedule 18, page 242, line 17, leave out 'income and'.
Mr Mark Hoban
47
Schedule 18, page 242, line 19, leave out 'income and'.
Mr Mark Hoban
48
Schedule 18, page 242, line 22, leave out 'income and'.
Mr Mark Hoban
49
Schedule 18, page 242, line 41, leave out 'income and'.
Mr Mark Hoban
50
Schedule 18, page 242, line 42, leave out 'income and'.
Mr Mark Hoban
51
Schedule 18, page 243, line 3, leave out 'income and'.
Mr Michael Howard
Mr John Bercow
Mr Howard Flight
Mr Christopher Chope
Mr Peter Luff
18
Schedule 19, page 246, line 19, at end insert—
| '(ia) | is a car adapted to run on road fuel gas (with an applicable CO2 emissions figure not exceeding 240 grams per kilometre driven), or.'. |
Mr Michael Howard
Mr John Bercow
Mr Howard Flight
Mr Christopher Chope
Mr Peter Luff
85
Schedule 19, page 248, line 25, at end add—
'7 In section 82 (qualifying hire cars), in subsection (1), in paragraph (b) substitute "(3) or (4)" with "(3), (4) or (4A)."
8 In section 82 after subsection (4) insert "(4A) The fourth case is where the car concerned falls within subsection (1) of section 45D".'.
Mr Michael Howard
Mr John Bercow
Mr Howard Flight
Mr Christopher Chope
Mr Peter Luff
19
Clause 59, page 39, line 31, at end insert 'or
| (aa) | it is a car adapted to run on road fuel gas (with an applicable CO2 emissions figure not exceeding 240 grams per kilometre driven) or.'. |
Mr Michael Howard
Mr John Bercow
Mr Howard Flight
Mr Christopher Chope
Mr Peter Luff
20
Schedule 20, page 249, line 29, at end insert—
'"natural gas" shall include "road fuel gas";
"road fuel gas" has the same meaning as in section 168AB of the Income and Corporation Taxes Act 1988.'.
Mr Michael Howard
Mr John Bercow
Mr Howard Flight
Mr Christopher Chope
Mr Peter Luff
17
Clause 61, page 40, leave out lines 14 and 15 and insert—
'(5) General exclusion 6 shall not apply to expenditure incurred on or after 17th April 2002.'.
Mr Michael Howard
Mr John Bercow
Mr Howard Flight
Mr Christopher Chope
Mr Peter Luff
99
Clause 62, page 40, line 21, after 'first-year', insert 'and writing-down'.
Mr Michael Howard
Mr John Bercow
Mr Howard Flight
Mr Christopher Chope
Mr Peter Luff
100
Clause 62, page 40, line 27, after 'first-year', insert 'and writing-down'.
Mr Michael Howard
Mr John Bercow
Mr Howard Flight
Mr Christopher Chope
Mr Peter Luff
101
Clause 62, page 40, line 31, after 'amendments', insert 'relating to first-year allowances'.
Mr Michael Howard
Mr John Bercow
Mr Howard Flight
Mr Christopher Chope
Mr Peter Luff
102
Clause 62, page 40, line 32, at end add—
'(4) The amendments relating to writing-down allowances made by that Schedule have effect for chargeable periods beginning on or after 1st January 2003.'.
Mr Michael Howard
Mr John Bercow
Mr Howard Flight
Mr Christopher Chope
Mr Peter Luff
111
*Clause 62, page 40, line 32, at end add—
'(4) The Treasury shall report no later than 31st December 2002 on the net monetary effect of this section and sections 90 to 92 of this Act.'.
Mr Andrew Smith
94
Schedule 21, page 251, line 4, leave out 'within the relevant period'.
Mr Andrew Smith
95
Schedule 21, page 251, line 6, leave out 'not' and insert 'at no time in the relevant period'.
Mr Andrew Smith
96
Schedule 21, page 251, line 8, after 'is' insert 'at any time in the relevant period'.
