S.C.B.
NOTICES OF AMENDMENTS
given up to and including
Monday 12th May 2003
New Amendments handed in are marked thus *
STANDING COMMITTEE B
FINANCE BILL
(Except Clauses 1, 4, 5, 9, 14, 22, 42, 56, 57, 124, 130 to 135, 138, 139, 148 and 184 and Schedules 5, 6, 19 and 25, and any new Clauses and Schedules tabled by Friday 9th May 2003 relating to excise duty on spirits or R&D tax credits for oil exploration.)
RESOLUTION OF PROGRAMMING SUB-COMMITTEE
The Programming Sub-Committee appointed by the Speaker in respect of the Bill agreed the following Resolution at its meeting on 12th May 2003 (Sessional Order C relating to Programming (28th June 2001)):—
That—
| (1) | during proceedings on the Finance Bill the Standing Committee do meet when the House is sitting on Tuesdays and Thursdays at 8.55 a.m. and 2.30 p.m., except on Tuesday 3rd June when it shall meet at 10.30 a.m. and at 4.30 p.m.; |
| (2) | the proceedings shall be taken in the order shown in the first column of the following Table, and shall (so far as not previously concluded) be brought to a conclusion at the times specified in the second column of the Table:— |
TABLE
Proceedings
| Time for
conclusion of
proceedings
|
| Clauses 2, 3, 6 to 8, 10 to 13 and 15 to 19, Schedule 1, Clauses 20, 21 and 23, Schedule 2, Clauses 24 to 41, 147 and 149 to 151, Schedule 26, Clauses 152 to 154, Schedule 27, Clauses 155 and 163 to 166, Schedule 30, Clause 167, Schedule 31, Clause 168, Schedule 32, Clause 169, Schedule 33, Clause 170, Schedule 34, Clauses 171 and 172, Schedule 35, Clause 173, Schedules 21 and 22 | 5.00 p.m. on Thursday
22nd May
|
| Clauses 43 to 49, Schedule 3, Clause 50, Schedule 4, Clauses 51 to 55 and 58 to 62, Schedule 7, Clauses 63 to 68, Schedule 8, Clauses 69 and 70, Schedule 9, Clauses 71 to 78, Schedule 10, Clause 79, Schedule 11, Clauses 80 to 91, Schedule 12, Clauses 92 and 93, Schedule 13, Clauses 94 to 99, Schedule 14, Clauses 100 to 104, Schedule 15, Clause 105, Schedule 16, Clauses 106 to 115, Schedule 17, Clauses 116 to 123, Schedule 18, Clause 125, Schedule 20, Clauses 126 to 129, 136, 137 and 140, Schedule 23, Clauses 141 and 142, Schedule 24, Clauses 143 to 146 | 11.25 a.m. on Tuesday
10th June
|
| Clauses 156 to 158, Schedule 28, Clauses 159 to 162, Schedule 29, Clauses 174 and 175, Schedule 36, Clauses 176 and 177, Schedule 37, Clauses 178 to 180, Schedule 38, Clause 181, Schedule 39, Clauses 182, 183 and 200, Clauses 185 to 192, Schedule 40, Clause 193, Schedule 41, Clauses 194 to 197, Schedule 42, Clauses 198, 199 and 201 to 213, Schedule 43, Clause 214, new Clauses, new Schedules, any remaining proceedings on the Bill. | 5.00 p.m. on Thursday
12th June
|
Dawn Primarolo has given notice of her intention to move a Motion in the terms of the Resolution of the Programming Sub-Committee 2003 [Sessional Order C(9) relating to Programming (28th June 2001).]
Mr Michael Howard
Mr Howard Flight
Mr Stephen O'Brien
Mr Mark Prisk
Mr David Wilshire
84
*Clause 17, page 15, line 28, leave out subsection 5(4) and (5).
Mr Michael Howard
Mr Howard Flight
Mr Stephen O'Brien
Mr Mark Prisk
Mr David Wilshire
1
Clause 17, page 15, line 42, at end insert—
'(6) If the Commissioners enforce their security to secure payment of any VAT that is due from a person other than the taxable person, the taxable person may recover the amount of that VAT from that other person.'.
Mr Michael Howard
Mr Howard Flight
Mr Stephen O'Brien
Mr Mark Prisk
Mr David Wilshire
85
*Clause 17, page 16, line 6, leave out subsection (7).
Mr Michael Howard
Mr Howard Flight
Mr Stephen O'Brien
Mr Mark Prisk
Mr David Wilshire
86
*Clause 18, page 16, line 36, after 'payable', insert 'by the supplier'.
Mr Michael Howard
Mr Howard Flight
Mr Stephen O'Brien
Mr Mark Prisk
Mr David Wilshire
87
*Clause 18, page 16, line 37, leave out from 'supply' to 'would' in line 38.
Mr Michael Howard
Mr Howard Flight
Mr Stephen O'Brien
Mr Mark Prisk
Mr David Wilshire
88
*Clause 18, page 17, line 24, at end insert—
'(8A) Where any VAT becomes payable and is paid by a taxable person pursuant to this section he shall be entitled—
| (a) | to recover that amount from the supplier, and |
| (b) | for that purpose to require the Commissioners to give him a certificate specifying that amount, |
and any such certificate shall be conclusive evidence of the facts stated in it.'.
Mr Michael Howard
Mr Howard Flight
Mr Stephen O'Brien
Mr Mark Prisk
Mr David Wilshire
2
Clause 18, page 17, line 31, at end insert—
'(11) A person served with a notice under this section may recover any amount that he pays to the Commissioners pursuant to the notice from the person who, apart from this section, would be liable for the VAT specified in the notice.'.
Mr Paul Boateng
61
*Clause 18, page 17, line 33, at end insert—
'(2A) In section 84(3) of that Act (appeals not to be entertained unless the VAT has been paid or deposited, except where that would cause hardship) for "or (q)" substitute ", (q) or (ra)".'.
Mr Paul Boateng
62
*Clause 18, page 17, line 34, at end insert 'except subsection (2A) which applies in relation to any appeal notice of which is given on or after the day on which this Act is passed'.
Mr Michael Howard
Mr Howard Flight
Mr Stephen O'Brien
Mr Mark Prisk
Mr David Wilshire
89
*Schedule 1, page 142, line 8, at end insert—
'(7Z) where—
| (a) | a person who is not its issuer makes a supply of a face-value voucher, |
| (b) | that supply is chargeable by virtue of the previous provisions of this paragraph and is not an exempt supply by virture of those provisions, and |
| (c) | the consideration given by him for the voucher is by virtue of paragraph 4(2) not chargeable or not on its full amount, |
that person shall be treated for the purposes of this Act as if the consideration given by him for the supply to him of the voucher, insofar as that consideration was not actually chargeable, included tax at the relevant rate.'.
Mr Michael Howard
Mr Howard Flight
Mr Stephen O'Brien
Mr Mark Prisk
Mr David Wilshire
90
*Schedule 1, page 143, line 1, leave out paragraph 4 and insert—
'4(1) Subject to sub-paragraph (2), the amendments made by this Schedule apply to supplies of tokens, stamps or vouchers issued on or after 9th April 2003.
(2) The amendments made by this Schedule shall not apply to the supply of any token, stamp or voucher issued pursuant to a contract made before 9th April 2003 between the issuer and the person to whom he issues it, unless those persons were on 8th April 2003 connected with each other within the meaning of section 839 of the Income and Corporation Taxes Act 1988.'.
Mr Michael Howard
Mr Howard Flight
Mr Stephen O'Brien
Mr Mark Prisk
Mr David Wilshire
91
*Schedule 2, page 149, line 26, leave out 'Records' to end of line 27 and insert 'under sub-paragraph (3) above must be made available electronically'.
Mr Michael Howard
Mr Howard Flight
Mr Stephen O'Brien
Mr Mark Prisk
Mr David Wilshire
92
*Schedule 2, page 152, line 45, at end insert 'see regulation 190 of the Value Added Tax Regulations 1995'.
Mr Michael Howard
Mr Howard Flight
Mr Stephen O'Brien
Mr Mark Prisk
Mr David Wilshire
3
Clause 147, page 85, line 44, leave out paragraph (h) and insert—
'(3) A building site or construction or installation project constitutes a permanent establishment only if it lasts more than twelve months.'.
Mr Michael Howard
Mr Howard Flight
Mr Stephen O'Brien
Mr Mark Prisk
Mr David Wilshire
95
*Clause 149, page 89, line 15, at end insert—
'(3A) Where the UK representative of a non-resident company is a person separate from that company it shall be entitled—
| (a) | to be indemnified in respect of any liability that it discharges as mentioned in subsection (3)(a) above; and |
| (b) | to retain, out of any sums otherwise due from it to the non-resident company, or received by it on behalf of the non-resident company, amounts sufficient for meeting any obligations or liabilities that he has under subsection (1) above or has discharged as mentioned in subsection (3)(a) above. |
(3B) The obligations relating to the furnishing of information which are imposed by this section on the UK representative in a case where that representative is an independent agent shall not require that representative to do anything except so far as it is practicable for the representative to do so by acting to the best of his knowledge and belief after having taken all reasonable steps to obtain the necessary information.
(3C) Subsection (3A) above shall not have the effect of discharging the non-resident company from any obligation to furnish information in a case where that obligation has been discharged by its UK representative by virtue only of subsection (3A) above.'.
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