Amendments proposed to the Finance Bill - continued House of Commons

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Tax Law Commission


Mr Michael Jack


To move the following Clause:—

    '(1)   The Commissioners of Inland Revenue and the Commissioners of Customs and Excise shall jointly prepare and submit to Parliament a Report on the Need for a Tax Law Commission ("the report"), with a view to the review, modernisation, improvement and general simplification of the tax law of the United Kingdom.

    (2)   The report shall have regard to all factors that seem to the Commissioners of Inland Revenue and the Commissioners of Customs and Excise to be relevant but shall be compiled only after a full process of consultation with all interested parties.

    (3)   The report shall in particular consider—

      (a) the increase over recent years in the volume of tax law;

      (b) the age of particular sections of tax law;

      (c) the compliance costs for taxpayers and others resulting from tax law; and

      (d) reports from the Tax Law Rewrite Project on their findings in relation to problems in the tax law that they have rewritten and the actions that have been taken on those matters.

    (4)   The report shall be presented to Parliament by 31st March 2004.

    (5)   In this section—

      (a) "tax law" means—

      (i) primary legislation governing the raising and general management of taxes in the United Kingdom;

      (ii) statutory instruments supporting and amplifying such primary legislation; and

      (iii) any additional guidance materials intended to facilitate the operation of the statutory provisions;

      (b) but "tax law" shall not include case law except in so far as it may provide evidence of areas of the tax law that cause operational difficulties.'.


That the following provisions shall apply to the Finance Bill:


    1.—(1)   Clauses 1, 4, 5, 9, 14, 22, 42, 56, 57, 124, 130 to 135, 138, 139, 148 and 184 and Schedules 5, 6, 19, 21, 22 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, shall be committed to a Committee of the whole House.

    (2)   The remainder of the Bill shall be committed to a Standing Committee.

    2.   Proceedings in Committee of the whole House shall be completed in two days.

    3.—(1)   Proceedings in the Standing Committee shall (so far as not previously concluded) be brought to a conclusion on 12th June 2003.

    (2)   The Standing Committee shall have leave to sit twice on the first day on which it meets.

    4.   When the provisions of the Bill considered, respectively, by the Committee of the whole House and by the Standing Committee have been reported to the House, the Bill shall be proceeded with as if it had been reported as a whole to the House from the Standing Committee.

Other proceedings

    5.   Any other proceedings on the Bill may be programmed.


That the programme order of 6th May 2003 shall be amended by the substitution in paragraph 1(1) (provisions committed to Committee of the whole House) of the words 'Schedules Nos. 5, 6, 19 and 25' for the words 'Schedules Nos. 5, 6, 19, 21, 22 and 25'.


That the Programme Order of 6th May 2003, as amended by the Order of 8th May 2003, shall be further amended by the substitution in paragraph 3(1) of '17th June 2003' for '12th June 2003'.



      (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. and on Thursday 5th June when it shall meet only at 8.55 a.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:—


Time for
conclusion of
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 225.00 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 1295.00 p.m. on Tuesday
10th June
Clauses 136, 137 and 140, Schedule 23, Clauses 141 and 142, Schedule 24, Clauses 143 to 146 and 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.6.00 p.m. on Tuesday
17th June

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Prepared 17 Jun 2003