S.C.B.

Amendment Paper as at
Thursday 15th May 2003

STANDING COMMITTEE B

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New Amendments handed in are marked thus *

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 [Sessional Order C(9) relating to Programming (28th June 2001).]

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Mr George Howarth [R]
Tony Cunningham

126

Clause     7,     page     5,     line     4,     after 'one person' insert '("the bettor")'.

   

Mr George Howarth [R]
Tony Cunningham

127

Clause     7,     page     5,     line     4,     after 'another person', insert '("the bet-taker")'.

   

Mr George Howarth [R]
Tony Cunningham

128

Clause     7,     page     5,     line     5,     after 'third person', insert '("the operator")'.

[R] Relevant registered interest declared.

   

Mr George Howarth [R]
Tony Cunningham

129

Clause     7,     page     5,     line     8,     leave out subsections (2) to (4) and insert—

    '(2)   For the purposes of sections 2 to 5B as modified by subsection (5)—

(a)	the bet shall be treated as if it were made by the bettor with the operator and not with the bet-taker, and

(b)	the operator shall be treated as a bookmaker in respect of the bet.

    (3)   But subsection (2) does not apply to a bet if—

(a)	the bet-taker holds a bookmaker's permit, and

(b)	the bet would not be an on-course bet if the operator were making the bet with the bet-taker as principal.

    (4)   Section 2 (Bookmakers: general bets) is modified as follows—

(a)	in subsection (3) for "15 per cent of the amount of his net stake receipts for that period.' substitute 'the aggregate for that period of the amounts of duty charged in respect of each individual bet-taker using facilities provided by him.".

(b)	after subsection (3) insert—

    (4)   For the purposes of subsection (3), the amount of duty in respect of each individual bet-taker in an accounting period shall be 15 per cent of the bet-taker's net stake receipts for that period.

    (5)   Where there is any doubt as to which of two persons is the bettor and which the bet-taker for the purposes of subsection (1)(a), whichever of the two was the first to use the facilities of the operator to offer the bet shall be treated as the bet-taker.'.

   

Mr George Howarth [R]
Tony Cunningham

130

Clause     7,     page     5,     leave out line 26.

   

Mr Paul Boateng

102

Clause     7,     page     5,     line     28,     after first 'in', insert 'paragraph (a) of'.

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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 subsections (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).

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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 first 'supply' to 'would' in line 38.

   

Mr Michael Howard
Mr Howard Flight [R]
Mr Stephen O'Brien
Mr Mark Prisk
Mr David Wilshire

121

Clause     18,     page     17,     line     14,     after 'if' insert 'he knew'.

   

Mr Michael Howard
Mr Howard Flight [R]
Mr Stephen O'Brien
Mr Mark Prisk
Mr David Wilshire

122

Clause     18,     page     17,     line     17,     leave out 'on the open market' and insert '(taking account of the circumstances of the market in which such prior supply took place as were known to him).'.

   

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'.

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Mr Michael Howard
Mr Howard Flight
Mr Stephen O'Brien
Mr Mark Prisk
Mr David Wilshire

89

Schedule     1,     page     142,     line     7,     at end insert—

    '(6)   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 virtue 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.'.

Prepared 15 May 2003