House of Commons - Amendments
Finance (No. 2) Bill, As Amended - continued          House of Commons

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Use of moneys for new nuclear weapons

Mr Alan Simpson
Clare Short
Mr David Amess
Mr David Chaytor
Harry Cohen
Jeremy Corbyn
Total signatories: 29

    Mr Jim Devine
    Mr David Drew
    Mark Fisher

    Paul Flynn
    Mr George Galloway
    Mr Neil Gerrard

    Mr Mike Hancock
    John Hemming
    Kelvin Hopkins

    Lynne Jones
    Mr Peter Kilfoyle
    Mr Angus MacNeil

    John McDonnell
    Mr Gordon Prentice
    Mr Ken Purchase

    Mrs Linda Riordan
    Mr Lee Scott
    Dr Gavin Strang

    Jon Trickett
    Mr Robert N. Wareing
    Mr Mike Weir

    Mike Wood
    Dr Vincent Cable

NC11

    * To move the following Clause:—

      ‘(1) The Chancellor shall within six months of the passing of this Act and thereafter annually report to Parliament on the amount of money raised by measures in this Act that in his opinion have been, and are likely to be, spent on:

        (a) new nuclear weapons; and

        (b) any research and development programmes relating to the provision of new nuclear weapons; and

      (2) It shall be the duty of the Chancellor to make a motion for a resolution approving in the House of Commons every report before Parliament under subsection (1).


Use of moneys raised in accordance with this Act

Mr Alan Simpson
Clare Short
Mr David Amess
Mr David Chaytor
Harry Cohen
Jeremy Corbyn
Total signatories: 30

    Mr Jim Devine
    Mr David Drew
    Mark Fisher

    Paul Flynn
    Mr George Galloway
    Mr Neil Gerrard

    Mr Mike Hancock
    John Hemming
    Kelvin Hopkins

    Lynne Jones
    Mr Peter Kilfoyle
    Mr Angus MacNeil

    John McDonnell
    Mr Gordon Prentice
    Mr Ken Purchase

    Mrs Linda Riordan
    Mr Lee Scott
    Dr Gavin Strang

    Jon Trickett
    Mr Robert N. Wareing
    Mr Mike Weir

    Mike Wood
    Danny Alexander
    Norman Baker

NC12

    * To move the following Clause:—

      ‘(1) The Chancellor shall within six months of the passing of this Act and thereafter annually report to Parliament on the amount of money raised by measures in this Act that in his opinion have been, and are likely to be, spent on:

        (a) maintaining a military presence in Iraq; and

        (b) the deployment of troops or use of equipment for armed conflict.

      (2) It shall be the duty of the Chancellor to make a motion for a resolution approving in the House of Commons every report before Parliament under subsection (1).’.


Tax Credits (Report)

Mrs Theresa Villiers
Mr Mark Francois
Mr Mark Hoban
Mr Paul Goodman
Andrew Selous

NC13

    * To move the following Clause:—

      ‘Following the Budget speech but prior to 15 July, the Chancellor of the Exchequer shall lay before Parliament a report stating—

        (a) the estimate of overpayment of tax credits in the previous tax year.

        (b) the estimate of underpayment of tax credits in the previous tax year,

        (c) the estimate of fraud against the tax credits system in the previous tax year.’.


Listing Requirements for Real Estate Investment Trusts

Mrs Theresa Villiers
Mr Mark Francois
Mr Mark Hoban
Mr Paul Goodman
Andrew Selous

NC14

    * To move the following Clause:—

      ‘The shares forming the ordinary share capital of a Real Estate Investment Trust company must be listed on a recognised stock exchange or on the Alternative Investment Market of the London Stock Exchange or its equivalent European Union exchanges.’.


Report on environmental impact taxation

Julia Goldsworthy

NC15

    * To move the following Clause:—

      ‘The Chancellor of the Exchequer shall publish a report at the time of the Budget Statement stating the amount of revenue taken from—

        (a) landfill tax,

        (b) the climate change levy,

        (c) any increase in real terms in the hydrocarbon oil duty, and

        (d) vehicle excise duty.’.


Tax credits: putting things right

Julia Goldsworthy

NC16

    * To move the following Clause:—

      ‘(1) The Chancellor of the Exchequer shall within six months of the passing of this Act implement the twelve specific recommendations made by the Parliamentary and Health Service Ombudsman in Tax Credits: Putting things right (June 2005) (Paragraph 3.41, 5.17, 5.21, 5.29, 5.30, 5.30, 5.30, 5.41, 5.51, 5.61, 5.65, 7.14).’.


Aviation fuel duty indexation

Julia Goldsworthy

NC17

    * To move the following Clause:—

      ‘Aviation Fuel Duty will be indexed to inflation.’.


Information relating to section 157 and Schedule 20

Julia Goldsworthy

NC18

    * To move the following Clause:—

      ‘The Chancellor of the Exchequer shall provide the House with the information relating to section 157 of and Schedule 20 to this Act requested by the Treasury Committee in its Report on the 2006 Budget at page 56 paragraph 109.’.


Remaining New Schedule

Mr Alan Simpson
Mr Frank Field
John Bercow
Mr David Chaytor
Mr Michael Clapham
Jeremy Corbyn
Total signatories: 37

    Mr David Drew
    James Duddridge
    Bill Etherington

    Tim Farron
    Andrew George
    Mr Mike Hancock

    Dr Evan Harris
    John Hemming
    Kate Hoey

    Kelvin Hopkins
    Lynne Jones
    Mark Lazarowicz

    Mr John Leech
    Mr Robert Marshall-Andrews
    John McDonnell

    Mr Michael Meacher
    Mr Elliot Morley
    Mr Chris Mullin

    Adam Price
    Clare Short
    Bob Spink

    David Taylor
    Dr Desmond Turner
    Dr Rudi Vis

    Mr Robert N. Wareing
    Mr Mike Weir
    Hywel Williams

    Sammy Wilson
    Mike Wood
    Mr Alan Beith

Peter Bottomley

NS1

    * To move the following Schedule:—

‘Schedule

    Stamp Duty Land Tax; lower rate for certain measures

21 After section 92 of the Finance Act 2003 insert—

    92A Lower rate where notice given relating to specified measures

      (1) This section applies where—

        (a) the purchaser is liable to pay the tax in respect of a chargeable transaction,

        (b) the relevant land consists entirely of residential property, and

        (c) the purchaser has given notice of an intention to undertake or to have undertaken relevant specified measures within the relevant period.

      (2) Where this section applies, regulations shall prescribe a lower rate of tax chargeable in respect of the transaction, and different lower rates may apply to the undertaking of different relevant measures.

      (3) The lower rate in regulations under subsection (2) may be expressed as—

        (a) a percentage of the chargeable consideration,

        (b) a percentage of the amount of the tax in respect of the chargeable transaction that would be payable if this section were not to apply, or

        (c) a specified monetary reduction in the amount of tax payable.

      (4) In determining the lower rate in regulations under subsection (2), the Treasury shall have regard to—

        (a) any energy efficiency aims for residential accommodation designated under section 2 or 3 of the Sustainable Energy Act 2003 (energy efficiency in residential accommodation: designation by Secretary of State and by the National Assembly for Wales), and

        (b) the duty of the Secretary of State under section 217(1) of the Housing Act 2004 (duty in relation to increase in energy efficiency of residential accommodation in England), and

        (c) the microgeneration strategy published pursuant to section 82 of the Energy Act 2004; and

        (d) the need to conserve water.

      (5) Notice for the purpose of subsection (1)(c) shall be given in writing in such terms as may be prescribed by regulations.

      (6) Regulations shall—

        (a) prescribe ‘relevant specified measures’ for the purposes of this section, and

        (b) specify the extent to which the lower rate prescribed under regulations under this section is payable in relation to different specified measures undertaken.

      (7) The prescribed definition under subsection (6) shall include—

        (a) measures to improve the thermal insulation of the property,

        (b) other measures to improve the energy efficiency of the property,

        (c) the installation of microgeneration measures,

        (d) the installation of water saving measures.

    92B Arrangements in relation to lower rate under s. 92A

      (1) Where section 92A applies, regulations may require a person or body other than the purchaser to retain the relevant amount until a decision is made that the relevant specified energy efficiency measures have been undertaking by or on behalf of the purchaser.

      (2) Regulations may prescribe the person or body that is to decide whether or not the relevant energy efficiency measures have been undertaken.

      (3) Any such decision must be taken within, or as soon as practicable after the relevant period.

      (4) Where it is decided that the relevant specified measures have been taken within the relevant period, the relevant amount, and any interest payable on it, shall be paid to the purchaser.

      (5) Where it is decided that the relevant specified measures have not been taken within the relevant period, the relevant amount, and any interest payable on it, shall be payable in the same manner as the tax.

      (6) Interest payable under subsections (4) and (5) shall be determined in accordance with the provisions of section 87.

      (7) Regulations may amend Schedules 10 and 12 so as to provide for—

        (a) the making of returns in relation to the provisions of section 92A and this section and regulations made under them,

        (b) duties to keep and preserve records in relation to those provisions and regulations,

        (c) appeals against decisions under those provisions and regulations, and

        (d) the recovery of relevant amounts and interest payable on them.

      (8) The powers to make regulations under section 92A and this section are exercisable by the Treasury.

22 In section 92A and this section—

      “the relevant amount” means an amount that is the difference between—

      (a) the amount of the tax in respect of the chargeable transaction that would be payable if section 92A were not to apply, and

      (b) the amount of tax in respect of the chargeable transaction that is payable under section 92A;

      “the relevant period” means a period to be specified in regulations beginning with the date on which the tax becomes payable.

23 In section 114 (orders and regulations made by the Treasury or Inland Revenue), in subsection (4), at the end, insert “paragraph 9A(1) of Schedule 19 (commencement of sections 92A and 92B.”

24 In Schedule 19 (Stamp duty land tax: commencement and transitional provisions), after paragraph 9, insert—

      “Commencement of sections 92A and 92B

      9A. (1) Sections 92A and 92B shall come into force in accordance with the provisions of an order made by the Treasury.

      (2) No order may be made under sub-paragraph (1) before the coming into force of section 155 of the Housing Act 2004 (duty to have a home information pack).”.’.


Julia Goldsworthy

123

* Page 14, line 15 [Clause 13], leave out Table A and insert—

 
CO2 Emissions figure Rate
(1) (2) (3) (4) (5)
Exceeding Not Exceeding Reduced Rate Standard Rate Premium Rate
      Households with a postcode in a remote rural area   Households with a postcode in a remote rural area   Households with a postcode in a remote rural area
g/km g/km £ £ £ £ £ £
100 120 30 15 40 20 50 25
120 150 90 45 100 50 110 55
150 165 115 57.50 125 62.50 135 67.50
165 185 140 70 150 75 160 80
185 - 180 90 190 95 195 97.5

Julia Goldsworthy

127

* Page 14, line 15 [Clause 13], leave out Table A and insert—

 
CO2 Emissions figure Rate
(1) (2) (3) (4) (5)
Exceeding Not Exceeding Reduced Rate Standard Rate Premium Rate
      Households with a postcode in a remote rural area   Households with a postcode in a remote rural area   Households with a postcode in a remote rural area
g/km g/km £ £ £ £ £ £
100 120 30 15 40 20 50 25
120 150 90 45 100 50 110 55
150 165 115 57.50 125 62.50 135 67.50
165 185 140 70 150 75 160 80
185 - 180 90 190 95 195 97.5

Julia Goldsworthy

124

* Page 14, line 26 [Clause 13], leave out Table B and insert—

 
CO2 Emissions figure Rate
(1) (2) (3) (4) (5)
Exceeding Not Exceeding Reduced Rate Standard Rate Premium Rate
      Households with a postcode in a remote rural area   Households with a postcode in a remote rural area   Households with a postcode in a remote rural area
g/km g/km £ £ £ £ £ £
100 120 0 0 0 0 0 0
120 150 90 45 100 50 110 55
150 165 130 65 140 70 150 75
165 185 830 415 840 420 850 425
185 225 1480 740 1490 745 1500 750
225 - 2000 2000 2000 2000 2000 2000

Julia Goldsworthy

129

* Page 14, line 26 [Clause 13], leave out Table B and insert—

 
CO2 Emissions figure Rate
(1) (2) (3) (4) (5)
Exceeding Not Exceeding Reduced Rate Standard Rate Premium Rate
      Households with a postcode in a remote rural area   Households with a postcode in a remote rural area   Households with a postcode in a remote rural area
g/km g/km £ £ £ £ £ £
100 120 30 15 40 20 50 25
120 150 90 45 100 50 110 55
150 165 115 57.50 125 62.50 135 67.50
165 185 140 70 150 75 160 80
185 225 180 90 190 95 195 97.50
225 - 200 200 210 210 215 215

Julia Goldsworthy

125

* Page 15, line 8 [Clause 13], at end insert—

      ‘(3A) After paragraph 1B insert—

“1BB For the purposes of paragraph 1B above, ‘remote rural area’ shall be defined in regulations made by the Treasury by statutory instrument.”.’.

Julia Goldsworthy

128

* Page 15, line 8 [Clause 13], at end insert—

      ‘(3A) After paragraph 1B, insert—

“1BB For the purposes of paragraph 1B above, ‘remote rural area’ shall be defined in regulations made by the Treasury by statutory instrument.’.


Mr Chancellor of the Exchequer

18

Page 22, line 6 [Clause 19], at beginning insert ‘An order under this subsection may confer power on the Commissioners to make regulations or exercise any other function,’.

Mr Chancellor of the Exchequer

19

Page 22, line 40 [Clause 19], at end insert—

      ‘(2A) In section 65 of VATA 1994 (inaccuracies in EC sales statements)—

        (a) at the end insert—

      “(7) This section applies in relation to a statement which is required to be submitted to the Commissioners in accordance with regulations under paragraph 2(3A) of Schedule 11 as it applies in relation to an EC sales statement.”, and

        (b) in consequence of the amendment made by paragraph (a) the heading becomes “Inaccuracies in EC sales statements or in statements relating to section 55A”.

      (2B) In section 66 of VATA 1994 (failure to submit EC sales statements)—

        (a) at the end insert—

      “(10) This section applies in relation to a statement which is required to be submitted to the Commissioners in accordance with regulations under paragraph 2(3A) of Schedule 11 as it applies in relation to an EC sales statement.”, and

        (b) in consequence of the amendment made by paragraph (a) the heading becomes “Failure to submit EC sales statement or statement relating to section 55A”.

      (2C) In section 69 of VATA 1994 (breaches of regulatory provisions), in subsection (1) (failure to comply with a requirement imposed under provisions mentioned in the paragraphs in that subsection), after paragraph (b) insert—

        “(ba) paragraph 2(3B) of Schedule 11; or”.’.

Mr Chancellor of the Exchequer

20

Page 22, line 44 [Clause 19], at end insert—

      ‘(3A) In Schedule 11 to VATA 1994 (administration, collection and enforcement), in paragraph 2 (accounting for VAT and payment of VAT), after sub-paragraph (3) insert—

    “(3A) Regulations under this paragraph may require the submission to the Commissioners by taxable persons, at such times and intervals, in such cases and in such form and manner as may be—

      (a) specified in the regulations, or

      (b) determined by the Commissioners in accordance with powers conferred by the regulations,

    of statements containing such particulars of supplies to which section 55A(6) applies in which the taxable persons are concerned, and of the persons concerned in those supplies, as may be prescribed.

    (3B) Regulations under this paragraph may make provision, in relation to the first occasion on which a person makes a supply of goods to which section 55A(6) applies, for requiring the person to give to the Commissioners such notification of the supply at such time and in such form and manner as may be specified in the regulations.”.’


Mrs Theresa Villiers
Mr Mark Francois
Mr Mark Hoban
Mr Paul Goodman
Andrew Selous

121

* Page 23, line 3 [Clause 19], at end insert—

      ‘(1) But no order may be made under this subsection on or after 22nd March 2009.’.


Mr Alex Salmond
Stewart Hosie
Angus Robertson
Pete Wishart
Mr Mike Weir
Mr Angus MacNeil

63

Page 25, line 37 [Clause 24], at end insert—

      ‘(2) The Chancellor of the Exchequer shall bring forward proposals in his pre-budget report to allow the Scottish Parliament, the National Assembly for Wales and the Northern Ireland Assembly to introduce a variation of the main rate of corporation tax.’.


 
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Prepared: 30 June 2006