|
| |
| | |
| | |
| |
| | | Impact of Finance Act on small businesses |
|
| | |
| | |
| | |
| | |
| | |
| | |
| | | |
| | To move the following Clause:— |
|
| | | ‘It shall be the duty of the Treasury each fiscal year to prepare and lay before the |
|
| | | House of Commons a report on the impact on small businesses of the measures |
|
| | | contained in the relevant Finance Act.’. |
|
| | |
| | | Impact of Finance Act on pensions and savings |
|
| | |
| | |
| | |
| | |
| | |
| | |
| | | |
| | To move the following Clause:— |
|
| | | ‘It shall be the duty of the Treasury each financial year to prepare and lay before |
|
| | | the House of Commons a report on the impact on pensions and savings of the |
|
| | | measures contained in the relevant Finance Act.’. |
|
| | |
| | | |
| | |
| | |
| | |
| | |
| | |
| | |
| | | |
| | To move the following Clause:— |
|
| | | ‘It shall be the duty of the Treasury to prepare and lay before the House of |
|
| | | Commons a report setting out the annual and cumulative cost to the Exchequer |
|
| | | |
| | | (a) | implementing the Memorandum of Understanding between the British |
|
| | | Venture Capital Association and the Inland Revenue dated 25th July |
|
| | | 2003 on the tax treatment of carried interest; and |
|
|
| |
| | |
| | |
| |
| | | (b) | the deductibility of interest payable on loans for the purposes of |
|
| | | calculating corporation tax liability.’. |
|
| | |
| | | Report on incidence of small companies’ tax rate |
|
| | |
| | |
| | |
| | |
| | |
| | |
| | | |
| | To move the following Clause:— |
|
| | | ‘The Treasury shall prepare and lay before the House of Commons in respect of |
|
| | | each financial year a report setting out for each company paying the small |
|
| | | |
| | | (a) | the number of employees |
|
| | | |
| | |
| | | Assessment of effects of taxation changes on different earnings groups |
|
| | |
| | |
| | |
| | | |
| | To move the following Clause:— |
|
| | | ‘(1) | It is the duty of a Minister of the Crown, when proposing changes to personal |
|
| | | taxation (whether or not taking effect in a future financial year), to prepare and |
|
| | | lay before the House of Commons an assessment of the effects of the proposed |
|
| | | changes on different earnings groups. |
|
| | | (2) | For the purposes of subsection (1) “different earnings groups” means groups |
|
| | | representing each earnings decile; and “effects” includes changes in net |
|
| | | disposable income and changes in the relative share of national wealth accounted |
|
| | | for by each earnings decile. |
|
| | | (3) | If the proposed changes mentioned in subsection (1) appear likely to have an |
|
| | | adverse effect on groups in the lowest quintile of earnings, the changes shall not |
|
| | | take effect unless they are accompanied by transitional relief measures. |
|
| | | (4) | “Transitional relief measures” in subsection (3) means measures designed to |
|
| | | ensure that any adverse effects of a kind mentioned in that subsection are phased |
|
| | | over such a reasonable period as will avoid abrupt changes in the net disposable |
|
| | | income of the relevant earnings group.’. |
|
| | |
|
| |
| | |
| | |
| |
| | |
| | |
| | |
| | |
| | |
| | |
| | | |
| | Page 2, line 9, leave out Clause 3. |
|
| | |
| | |
| | |
| | |
| | |
| | |
| | | |
| | Page 2, line 11 [Clause 3], leave out from ‘20%’ to end of line 12 and insert ‘for |
|
| | companies with non-ring fenced profits employing fewer than five people, and |
|
| | | (b) | 19% for companies with either ring fence profits or five or more |
|
| | | |
| | |
| | |
| | |
| | |
| | |
| | |
| | | |
| | Page 2, line 14 [Clause 3], leave out from second ‘profits’ to ‘fraction’ in line 17 |
|
| | and insert ‘and companies employing fewer than five people and with non-ring fenced |
|
| | profits (“the smaller company fraction”), and |
|
| | | (b) | 11/400ths in relation to ring-fence profits of companies and companies |
|
| | | employing five or more people (“the standard’. |
|
| | |
| | |
| | |
| | |
| | | |
| | Page 3, line 15 [Clause 4], leave out Clause 4. |
|
| | |
| | |
| | |
| | |
| | |
| | | |
| | Page 8, line 13, leave out Clause 12. |
|
|
| |
| | |
| | |
| |
| | |
| | |
| | |
| | |
| | | |
| | Page 8, line 29 [Clause 12], at end insert— |
|
| | | ‘(7) | The Treasury may by regulations prohibit the charging by airlines of an |
|
| | | administration fee, or any similar fee, for the refunding to passengers of any duty |
|
| | | paid under the 1994 Act, as amended by this section, in respect of— |
|
| | | |
| | | (b) | a flight in respect of which a passenger does not avail himself of this |
|
| | | contractual entitlement to be carried. |
|
| | | (8) | It is immaterial, for the purposes of subsection (7)(b), whether a passenger, under |
|
| | | the terms of his contract with the relevant airline, forfeits any moneys paid for his |
|
| | | |
| | |
| | |
| | |
| | |
| | |
| | |
| | |
| | | |
| | Page 14, line 9 [Clause 19], leave out sub-paragraph (a). |
|
| | |
| | |
| | |
| | |
| | |
| | |
| | | |
| | Page 14, line 35 [Clause 19], at end insert— |
|
| | | ‘(8) | Regulations under section 58B shall expire one year after coming into force, but, |
|
| | | subject to subsection (9) below, without prejudice to the making of further |
|
| | | regulations under that section. |
|
| | | (9) | Further regulations under section 58B may not be made unless they contain a |
|
| | | provision specifying that they expire one year after coming into force.’. |
|
| | Mr Chancellor of the Exchequer |
|
| | | |
| | Page 14, line 37 [Clause 19], at end insert— |
|
| | | ‘“(5) | The first set of regulations under section 58B (new zero-carbon homes) may not |
|
| | | be made unless a draft has been laid before and approved by resolution of the |
|
| | | |
| | |
|
| |
| | |
| | |
| |
| | |
| | |
| | |
| | |
| | |
| | |
| | |
| | | |
| | Page 15, line 10 [Clause 20], leave out sub-paragraph (b). |
|
| | |
| | |
| | |
| | |
| | |
| | |
| | |
| | | |
| | Page 15, line 17 [Clause 20], at end insert— |
|
| | | ‘(3) | The Treasury shall prepare and lay before the House of Commons annually a |
|
| | | report on the effectiveness of the tax relief mentioned in subsection (1) in |
|
| | | achieving its objectives, with particular reference to the change in the amount of |
|
| | | electricity generated by microgeneration systems.’. |
|
| | |
| | |
| | |
| | |
| | |
| | |
| | |
| | | |
| | Page 15, line 29 [Clause 21], leave out sub-paragraph (c). |
|
| | |
| | |
| | |
| | |
| | |
| | |
| | |
| | | |
| | Page 15, line 20, leave out Clause 21. |
|
| | |
|
| |
| | |
| | |
| |
| | |
| | |
| | |
| | |
| | |
| | |
| | |
| | | |
| | Page 16, line 5 [Clause 21], leave out sub-paragraph (c). |
|
| | |
| | |
| | |
| | |
| | |
| | |
| | |
| | | |
| | Page 16, line 19 [Clause 21], at end insert— |
|
| | | ‘(5) | The Treasury shall prepare and lay before the House of Commons annually a |
|
| | | report on the effectiveness of the tax relief mentioned in subsections (1) and (2) |
|
| | | in achieving its objectives, with particular reference to the change in the number |
|
| | | of domestic microgeneration schemes.’. |
|
| | |
| | |
| | |
| | |
| | | |
| | Page 27, line 2, leave out Clause 35. |
|
| | |
| | |
| | |
| | |
| | | |
| | Page 47, line 21 [Clause 70], leave out lines 21 to 25. |
|
| | |
| | Mr Chancellor of the Exchequer |
|
| | | |
| | Page 70, line 13 [Clause 97], at end insert— |
|
| | | ‘( ) | In section 97(4) of that Act (orders ceasing to have effect unless approved by |
|
| | | House of Commons), after paragraph (ea) insert— |
|
|
