|
|
| |
| |
|
| |
| |
| |
| (Clauses 7, 8, 9, 11, 14, 16, 20 and 92)
|
|
| |
| | The Amendments have been arranged in accordance with the Order to be |
|
| | proposed by Mr Chancellor of the Exchequer. |
|
| |
| Mr Chancellor of the Exchequer |
|
| | To move, That the Order in which proceedings in the Committee of the whole House |
|
| | on the Finance Bill are taken shall be: Clauses 7, 8, 9, 11, 92, 14, 16 and 20. |
|
| |
| |
| |
| |
| | |
| Clause 7, page 3, line 16, leave out ‘28%’ and insert ‘25%’. |
|
| |
| |
| |
| |
| | |
| Clause 8, page 3, line 22, leave out ‘21%’ and insert ‘20%’. |
|
| |
| |
| |
| |
| | |
| Clause 8, page 3, line 23, at end insert— |
|
|
|
| |
| |
|
| | ‘(1A) | The Treasury may by regulations provide for the introduction of a very small |
|
| | companies relief from the small companies’ rate under subsection (1) for |
|
| | businesses with a rateable value of less than £25,000. |
|
| | (1B) | Regulations under subsection (1A) shall be made by statutory instrument and |
|
| | shall be subject to amendment in pursuance of a resolution of the House of |
|
| | |
| |
| |
| |
| | |
| Clause 8, page 3, line 25, leave out ‘7/400ths’ and insert ‘1/50th’. |
|
| |
| |
| |
| |
| |
| | |
| Clause 9, page 3, line 37, leave out ‘1 January 2010’ and insert ‘the day on which |
|
| |
| |
| |
| |
| |
| | |
| Clause 9, page 4, line 2, at end insert— |
|
| | ‘(1A) | The Chancellor of the Exchequer must, not later than 1 April 2010, compile and |
|
| | lay before the House of Commons a report containing an assessment of the impact |
|
| | of the temporary VAT rate reduction on— |
|
| | |
| | (b) | the competitiveness of small and medium-sized businesses, and |
|
| | (c) | the disposable income of low-income households, |
|
| | | for the period during which the rate reduction had effect. |
|
| | (1B) | A Minister of the Crown must, not later than 1 May 2010, make a motion in the |
|
| | House of Commons in relation to the report.’. |
|
| |
| |
| |
| |
| |
| | |
| Clause 11, page 5, line 35, at end insert— |
|
| | ‘(6A) | No further amendment may be made to section 5 of ALDA 1979 within three |
|
| | years of the commencement of this section, unless the condition set out in |
|
| | subsection (6B) has been satisfied. |
|
|
|
| |
| |
|
| | (6B) | The condition referred to in subsection (6A) is that the Chancellor of the |
|
| | Exchequer shall have compiled and laid before the House of Commons a report |
|
| | containing an assessment of the impact of the increases in alcohol liquor duty |
|
| | |
| | (a) | the competitiveness of licenses premises, and |
|
| | (b) | the level of employment in alcohol-related industry, |
|
| | | and the House of Commons shall, by resolution, have approved that report.’. |
|
| |
| | |
| Clause 11, page 5, line 37, at end insert— |
|
| | ‘(8) | The Treasury will, prior to the 2009 Pre-budget statement— |
|
| | (a) | publish an assessment of the level of revenue yield anticipated from |
|
| | alcohol liquor duty based on it being levied on the rates of duty in this |
|
| | |
| | (b) | publish an assessment of the level of alcohol liquor duty required to be |
|
| | levied on each type of drink on an equitable basis based on the alcohol |
|
| | content to generate the same level of revenue yield.’. |
|
| |
| |
| |
| |
| | |
| Clause 92, page 45, line 18, after ‘after’, insert ‘the first anniversary of’. |
|
| |
| |
| | |
| Clause 14, page 7, line 23, leave out from end of line to end of line 20 on page 9 and |
|
| |
| | ‘(1A) | For paragraphs 1A and 1B substitute— |
|
| | “(1AA) | The annual rate of vehicle excise duty applicable to a vehicle to which |
|
| | this Part of this Schedule applies shall be determined in accordance with |
|
| | |
|
|
| |
| |
|
| | |
|
| |
| |
| | |
| Clause 16, page 10, line 24, at end insert— |
|
| | ‘(2A) | In section 6 (excise duty on hydrocarbon oil) after subsection (1A) (as amended |
|
| | by subsection (2) above), insert— |
|
| | “(1AA) | In every Budget Statement and pre-Budget Statement the Chancellor of |
|
| | the Exchequer must provide a forecast for oil prices and set out |
|
| | anticipated yield from fuel duty and VAT on fuel for that price and for a |
|
| | range of prices up to 50 per cent. above his forecast. |
|
| | (1AB) | The Treasury must, following each such statement, by regulations made |
|
| | by statutory instrument reduce the rates of duty specified in subsection |
|
| | (1A) in direct proportion to the increase in the costs accounted for by |
|
| | |
| | (1AC) | Whenever international oil prices rise above the level estimated by the |
|
| | forecast made in accordance with subsection (1AA), indexed fuel duty |
|
| | increases shall not take effect until the international oil prices return to |
|
| | the forecast level or the forecast price is amended by the next Budget or |
|
| | |
| |
| |
| |
| |
| |
| |
| | |
| Clause 16, page 10, line 39, at end insert— |
|
| | ‘(8A) | After section 14F insert the following— |
|
| | “14G | Remote rural fuel discount scheme |
|
| | (1) | The Treasury shall by regulations provide for the introduction, by no later |
|
| | than 1 April 2010, of a remote rural fuel discount scheme. |
|
|
|
| |
| |
|
| | (2) | The purpose of the scheme is to provide a rebate on road fuel duty at |
|
| | qualifying retail outlets in qualifying areas to reduce the premium paid |
|
| | for fuel in such areas over the national average. |
|
| | (3) | Qualifying retail outlets under subsection (2) are outlets located in |
|
| | qualifying areas meeting any criteria as defined under subsection (4). |
|
| | (4) | Qualifying areas are remote rural areas as may be defined by regulations |
|
| | |
| | (5) | Regulations under subsection (1) may— |
|
| | (a) | specify the amount of the fuel duty rebate; |
|
| | (b) | define ‘remote rural areas’; |
|
| | (c) | define qualifying retail outlets, including any restriction; |
|
| | (d) | specify how the rebate is to be applied, including— |
|
| | (i) | authorising HMRC to define procedures and conduct |
|
| | |
| | (ii) | how any administrative costs are to be defrayed; |
|
| | (e) | provide for it to be an offence for a person fraudulently to supply |
|
| | or sell rebated fuel other than as proscribed by these regulations; |
|
| | (f) | provide for a system of registration of eligible retail outlets; and |
|
| | (g) | provide for the scheme to be administered in Scotland by the |
|
| | Scottish Executive, in Wales by the Welsh Ministers and in |
|
| | Northern Ireland by the Northern Ireland Executive.”.’. |
|
| |
| |
| |
| | |
| Clause 16, page 10, line 40, at end add ‘, provided that before this date, the |
|
| Chancellor has published a report examining the costs and benefits of the introduction of |
|
| an automatic fuel duty stabiliser whereby the rates set out in HODA 1979 vary inversely |
|
| in comparison to oil prices.’. |
|
| |
| |
| | |
| Clause 20, page 12, line 15, leave out subsection (2). |
|
| |
| |
| |
| |
| | |
| Clause 20, page 12, line 18, at end insert— |
|
| | ‘(3A) | The Treasury must, before the publication of the 2009 Pre-Budget Report, |
|
| | prepare and lay before the House of Commons a report on the impact of the |
|
| | increase in bingo duty under subsection (2) on the competitiveness of licensed |
|
| | |
| | (3B) | A Minister of the Crown must, not later than one month after the report has been |
|
| | laid before the House of Commons, make a motion in that House in relation to the |
|
| | |
|
|
| |
| |
|
| |
| |
| |
| | |
| Clause 20, page 12, line 19, leave out from ‘effect’ to end of line 20 and insert ‘as |
|
| the Treasury may by order provide. |
|
| | (4A) | An order under subsection (4)— |
|
| | (a) | shall be made by statutory instrument, |
|
| | (b) | may not be made unless a draft has been laid before and approved by |
|
| | resolution of the House of Commons, and |
|
| | (c) | may not be made until proceedings in the High Court in relation to The |
|
| | Commissioners for Her Majesty’s Revenue and Customs vs The Rank |
|
| | Group plc (CH 2008/APP/0448) have concluded.’. |
|
| |
| | Order of the House [6 MAY 2009] |
|
| | That the following provisions shall apply to the Finance Bill:
|
|
| | |
| | 1. | Clauses 7, 8, 9, 11, 14, 16, 20 and 92 be committed to a Committee of the |
|
| | |
| | 2. | the remainder of the Bill be committed to a Public Bill Committee; and |
|
| | 3. | when the provisions of the Bill considered by the Committee of the whole |
|
| | House and the Public Bill Committee have been reported to the House, the |
|
| | Bill be proceeded with as if it had been reported as a whole to the House from |
|
| | the Public Bill Committee. |
|
| |
|