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| | New Amendments handed in are marked thus  |
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| | Finance Bill, as amended in the Committee and the Public Bill
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| | Page 3, line 15 [Clause 4], leave out Clause 4. |
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| | Page 8, line 13, leave out Clause 12. |
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| | Page 8, line 29 [Clause 12], at end insert— |
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| | | ‘(7) | The Treasury may by regulations prohibit the charging by airlines of an |
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| | | administration fee, or any similar fee, for the refunding to passengers of any duty |
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| | | paid under the 1994 Act, as amended by this section, in respect of— |
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| | | (b) | a flight in respect of which a passenger does not avail himself of this |
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| | | contractual entitlement to be carried. |
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| | | (8) | It is immaterial, for the purposes of subsection (7)(b), whether a passenger, under |
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| | | the terms of his contract with the relevant airline, forfeits any moneys paid for his |
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| | Page 14, line 9 [Clause 19], leave out sub-paragraph (a). |
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| | Page 14, line 35 [Clause 19], at end insert— |
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| | | ‘(8) | Regulations under section 58B shall expire one year after coming into force, but, |
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| | | subject to subsection (9) below, without prejudice to the making of further |
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| | | regulations under that section. |
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| | | (9) | Further regulations under section 58B may not be made unless they contain a |
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| | | provision specifying that they expire one year after coming into force.’. |
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| | Mr Chancellor of the Exchequer |
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| | Page 14, line 37 [Clause 19], at end insert— |
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| | | ‘“(5) | The first set of regulations under section 58B (new zero-carbon homes) may not |
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| | | be made unless a draft has been laid before and approved by resolution of the |
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| | Page 15, line 10 [Clause 20], leave out sub-paragraph (b). |
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| | Page 15, line 17 [Clause 20], at end insert— |
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| | | ‘(3) | The Treasury shall prepare and lay before the House of Commons annually a |
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| | | report on the effectiveness of the tax relief mentioned in subsection (1) in |
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| | | achieving its objectives, with particular reference to the change in the amount of |
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| | | electricity generated by microgeneration systems.’. |
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| | Page 15, line 29 [Clause 21], leave out sub-paragraph (c). |
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| | Page 15, line 20, leave out Clause 21. |
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| | Page 16, line 5 [Clause 21], leave out sub-paragraph (c). |
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| | Page 16, line 19 [Clause 21], at end insert— |
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| | | ‘(5) | The Treasury shall prepare and lay before the House of Commons annually a |
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| | | report on the effectiveness of the tax relief mentioned in subsections (1) and (2) |
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| | | in achieving its objectives, with particular reference to the change in the number |
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| | | of domestic microgeneration schemes.’. |
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| | Page 27, line 2, leave out Clause 35. |
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| | Page 47, line 21 [Clause 70], leave out lines 21 to 25. |
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| | Mr Chancellor of the Exchequer |
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| | Page 70, line 13 [Clause 97], at end insert— |
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| | | ‘( ) | In section 97(4) of that Act (orders ceasing to have effect unless approved by |
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| | | House of Commons), after paragraph (ea) insert— |
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| | | “(eb) | an order under section 77A(9) or (9A);”.’. |
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| | Page 92, line 21 [Schedule 3], leave out from ‘person’ to first ‘the’ in line 22 and |
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| | insert ‘whose sole or main business (either alone or together with that of any associate) is |
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| | the provision or facilitation of’. |
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| | Page 92, line 23 [Schedule 3], leave out ‘involved with the company’ and insert |
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| | ‘regularly involved (either directly or through an associate) with all or most aspects of |
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| | running the company on an ongoing basis’. |
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| | Page 92, line 29 [Schedule 3], leave out ‘influences or’. |
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| | Page 92, line 29 [Schedule 3], at end insert ‘or’. |
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| | Page 92, line 30 [Schedule 3], leave out lines 30 to 34 and insert— |
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| | | ‘(c) | exerts a substantial degree of influence over the provision of those |
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| | | services by providing a standardised company product to the individual |
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| | | (“the worker”) whose services are then provided by the company. |
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| | | (2A) | For the purposes of subsection (2), arrangements involve a standardised company |
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| | | (a) | the arrangements have standardised, or substantially standardised, |
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| | | (i) | the purpose of which is to enable the implementation, by the |
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| | | worker, of the arrangements; and |
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| | | (ii) | the form of which is determined by the provider, and is not |
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| | | tailored, to any material extent, to reflect the circumstances of |
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| | | (b) | the worker enters into a specific arrangement or series of arrangements; |
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| | | (c) | that arrangement or that series of arrangements is standardised, or |
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| | | substantially standardised, in form and is connected with the provision of |
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| | | services by the worker.’. |
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| | Page 97, line 14 [Schedule 3], at end insert— |
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| | | ‘(3A) | References in section 61B to an associate of a person (“P”) shall include a person |
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| | | who, for the purposes of securing that the individual’s services are provided by a |
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| | | company, acts in concert with P (or with P and other persons).’. |
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| | Page 98, line 15 [Schedule 3], leave out ‘an officer of Revenue and Customs |
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| | Page 98, line 22 [Schedule 3], leave out ‘encouraged or’. |
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| | Page 98, line 26 [Schedule 3], at end insert— |
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| | | ‘(2A) | No person shall fall within the scope of subsection (2)(c) above unless they knew |
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| | | or could have reasonably been expected to know that the services of the |
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| | | individual were being provided by a managed service company.’. |
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| | Page 98, line 32 [Schedule 3], at end insert— |
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| | | ‘(3A) | HM Revenue and Customs may not pursue any person mentioned in any |
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| | | paragraph of subsection (2) under the provisions of this section unless, in the |
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| | | opinion of an officer of Revenue and Customs— |
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| | | (a) | it is impossible to recover the specified amount from any other person |
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| | | mentioned in any of the preceding paragraphs of subsection (2), or |
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| | | (b) | it is impracticable to recover the specified amount from any of those |
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| | Mr Chancellor of the Exchequer |
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| | Page 148, line 33 [Schedule 9], at end insert— |
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| | | ‘( ) | In section 431 of ICTA, at end insert— |
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| | | “(2ZG) | The Treasury may by order amend the definition of “insurance |
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| | | business transfer scheme” given by subsection (2) above where it is |
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| | | expedient to do so in consequence of any amendment of section 105 |
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| | | of the Financial Services and Markets Act 2000. |
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| | | (2ZH) | The power conferred by subsection (2ZG) above includes power to |
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| | | make incidental, supplementary, consequential or transitional |
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| | | provisions and savings (including provision amending any provision |
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| | | of the Corporation Tax Acts relating to insurance companies).”.’ |
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| | Mr Chancellor of the Exchequer |
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| | Page 159, line 34 [Schedule 9], leave out ‘omit “or as a business transfer-out”’ and |
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| | insert ‘for “as a business transfer out” substitute “by being netted off against incomings |
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| | in lines 11 to 15 of a revenue account”’. |
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| | Mr Chancellor of the Exchequer |
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| | Page 161, line 32 [Schedule 9], leave out from ‘made,’ to end of line 35. |
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| | Mr Chancellor of the Exchequer |
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| | Page 162 [Schedule 10], leave out lines 39 to 41. |
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