S.C.F.
Amendment Paper as at
Thursday 20th June 2002
STANDING COMMITTEE F
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
237
Clause 120, page 98, line 19, leave out from 'after', to end of line 20 and add '1st April 2002, although the reduced rate may not be applied in practice until the section has been approved by the European Commission.'.
Mr Michael Howard
Mr John Bercow
Mr Howard Flight
Mr Christopher Chope
Mr Peter Luff
257
Clause 126, page 100, line 21, leave out 'in Northern Ireland'.
Mr Michael Howard
Mr John Bercow
Mr Howard Flight
Mr Christopher Chope
Mr Peter Luff
258
Clause 126, page 100, line 24, leave out 'in Northern Ireland'.
Mr Michael Howard
Mr John Bercow
Mr Howard Flight
Mr Christopher Chope
Mr Peter Luff
255
Clause 127, page 101, line 6, at end insert—
'(1) In section 17(1) of the Finance Act 2001 (c. 9) (aggregate that is exempt), at end insert "except water".'.
Mr Michael Howard
Mr John Bercow
Mr Howard Flight
Mr Christopher Chope
Mr Peter Luff
256
Clause 127, page 101, line 19, at end insert—
'(2A) In section 17(4)(c) of that Act insert—
| (iii) | the production of aggregate.".'. |
Mr Michael Howard
Mr John Bercow
Mr Howard Flight
Mr Christopher Chope
Mr Peter Luff
227
Clause 132, page 104, line 7, leave out 'requiring' and insert 'permitting'.
Mr Michael Howard
Mr John Bercow
Mr Howard Flight
Mr Christopher Chope
Mr Peter Luff
228
Clause 132, page 104, line 38, leave out 'or requirement'.
Mr Michael Howard
Mr John Bercow
Mr Howard Flight
Mr Christopher Chope
Mr Peter Luff
229
Clause 132, page 104, line 41, leave out 'or requirement'.
Mr Michael Howard
Mr John Bercow
Mr Howard Flight
Mr Christopher Chope
Mr Peter Luff
230
Clause 132, page 105, line 5, at end insert—
| '(e) | exempt from the provisions of this section any person who is a practising member of a religious society or order the tenets or beliefs of which are incompatible with the use of such means of electronic communications as may be specified in the regulations.'. |
Mr Michael Howard
Mr John Bercow
Mr Howard Flight
Mr Christopher Chope
Mr Peter Luff
254
Clause 132, page 105, line 9, leave out 'required' and insert 'permitted'.
Mr Michael Howard
Mr John Bercow
Mr Howard Flight
Mr Christopher Chope
Mr Peter Luff
231
Clause 132, page 105, line 20, leave out subsection (7).
Mr Michael Howard
Mr John Bercow
Mr Howard Flight
Mr Christopher Chope
Mr Peter Luff
232
Clause 132, page 105, line 44, leave out subsection (9) and insert—
'(9) Regulations under this section shall be made by statutory instrument subject to an affirmative resolution of the House of Commons.'.
NEW CLAUSES
Parliamentary visits to EU candidate countries: tax treatment of members' expenses
Mr Paul Boateng
NC21
To move the following Clause:—
'(1) This section amends—
| (a) | section 200 of the Taxes Act 1988 (which treats allowances paid to a Member of Parliament in respect of, among other things, expenses of visiting the national parliament of another member State as not being income for tax purposes), and |
| (b) | section 200ZA of that Act (which makes corresponding provision in relation to members of the Scottish Parliament, the National Assembly for Wales and the Northern Ireland Assembly). |
(2) In subsection (3)(b) of section 200, and in paragraph (b) of the definition of "EU travel expenses" in subsection (3) of section 200ZA, after "of another member State" insert "or of a candidate country".
(3) After subsection (3) of each section insert—
(4) This section applies in relation to sums paid on or after 1st April 2002.'.
Tax relief for expenditure on vaccine research etc. (No. 2)
Mr Michael Howard
Mr John Bercow
Mr Howard Flight
Mr Christopher Chope
Mr Peter Luff
NC1
To move the following Clause:—
'.—(1) Grants of up to £15m per annum may be awarded by order of the Secretary of State for qualifying research and development.
(2) For the purposes of subsection (1), qualifying research and development means research and development relating to vaccines or medicines for use in humans—
| (a) | for the prevention or treatment of tuberculosis, |
| (b) | for the prevention or treatment of malaria, |
| (c) | for the prevention of infection by human immunodeficiency virus, or |
| (d) | for the prevention of the onset, or the treatment, of acquired immune deficiency syndrome resulting from infection by human immunodeficiency virus in the prescribed clades only |
(3) For the purposes of subsection (2) "prescribed clade" means clade A, C, D or E or such other class as the Secretary of State may by regulations prescribe.
(4) This section has effect from 1st April 2002.'.
Gifts of medical supplies and equipment (No. 2)
Mr Michael Howard
Mr John Bercow
Mr Howard Flight
Mr Christopher Chope
Mr Peter Luff
NC2
To move the following Clause:—
'.—(1) Where on or after 1st April 2002 any person ("the donor") makes a gift of relevant goods from trading stock for a relevant purpose then:
| (a) | no amount shall be required to be brought into account as a trading receipt or gain in consequence of the making or receiving of the gift; and |
| (b) | the costs of making and delivering the gift shall be deducted as an expense of the trade of the donor in computing the profits of that trade. |
(2) Where the donor or any person connected with him receives any benefit in money or money's worth attributable to the making of that gift, then for the accounting period in which the benefit is received the donor shall be deemed to be in receipt of income chargeable to tax under Case VI of Schedule D on an amount equal to the higher of—
| (a) | any relief claimed pursuant to subsection (1), and |
| (b) | the amount of the benefit in question. |
(3) The Secretary of State may by order prescribe relevant purposes and relevant goods to have effect for the purposes of this section, either generally or in respect of a given time or situation.
(4) Section 839 of the Taxes Act 1988 (connected persons) applies for the purposes of subsection (2).'.
Community amateur sports clubs to be treated as charities
Mr Michael Howard
Mr John Bercow
Mr Howard Flight
Mr Christopher Chope
Mr Peter Luff
NC3
To move the following Clause:—
'.—(1) The promotion of sport, provision or sports facilities, physical education or healthy recreation by a registered community amateur sports club shall be treated as having a charitable purpose for the purposes of the Taxes Acts with effect from 17th April 2002.
(2) Paragraphs 1, 2, 3, 11, 12, 13, 14 and 15 of Schedule 18 shall have effect from 17th April 2002.'.
Company ceasing to be member of a group
Mr Michael Howard [R]
Mr John Bercow
Mr Howard Flight [R]
Mr Christopher Chope
Mr Peter Luff
NC4
To move the following Clause:—
'.—(1) In subsection (1)(c) of section 179 of the Taxation of Chargeable Gains Act 1992 (company ceasing to be a member of group) for "six" substitute "two".
(2) In subsection (6)(a) of that section for "6" substitute "2".'.
