39

House of Commons

Notices of Amendments

given on

Tuesday 2 June 2009

For other Amendment(s) see the following page(s):

Finance Bill Committee 34-37

Public Bill Committee

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Finance Bill

(Except Clauses 7, 8, 9, 11, 14, 16, 20 and 92)

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Mr Jeremy Browne

Dr John Pugh

41

Schedule  17,  page  189,  line  41,  leave out ‘100’ and insert ‘1’.

Mr Jeremy Browne

Dr John Pugh

42

Schedule  17,  page  190,  line  34,  leave out sub-sub-paragraphs (a) and (b).

Mr Mark Hoban

Mr David Gauke

Mr Greg Hands

43

Schedule  14,  page  133,  line  15,  after ‘nature’, insert ‘other than in the case of a

distribution within the meaning of section 209(2) of ICTA.’.

Mr Mark Hoban

Mr David Gauke

Mr Greg Hands

44

Schedule  14,  page  135,  line  32,  leave out ‘subsection 6(c) and (d)’ to end of line 33

and insert ‘the words “is resident in the United Kingdom and” after “person who” in each

of subsection 6(c) and (d)’.

Notices of Amendments: 2 June 2009

40

Finance Bill, continued

Mr Mark Hoban

Mr David Gauke

Mr Greg Hands

45

Schedule  14,  page  135,  line  36,  leave out from ‘of’ to end of line 38 and insert ‘an

ordinary share.’.

Mr Mark Hoban

Mr David Gauke

Mr Greg Hands

46

Schedule  14,  page  139,  line  43,  leave out ‘dividend’ and insert ‘distribution’.

Mr Mark Hoban

Mr David Gauke

Mr Greg Hands

47

Schedule  14,  page  140,  line  2,  leave out ‘dividend’ and insert ‘distribution’.

Mr Mark Hoban

Mr David Gauke

Mr Greg Hands

48

Schedule  14,  page  140,  line  36,  leave out ‘is in’ and insert ‘was in the accounting

period ending immediately before’.

Mr Mark Hoban

Mr David Gauke

Mr Greg Hands

49

Schedule  14,  page  141,  leave out lines 29 to 34.

Mr Mark Hoban

Mr David Gauke

Mr Greg Hands

50

Schedule  14,  page  143,  line  30,  leave out paragraph 9 and insert—

‘9	In section 806J, after subsection (7) insert:

(8)	Sections 806A to 806K shall not apply to any distribution paid after 1 July

2009 other than a distribution in respect of which an election has been made

under section 930Q of CTA 2009.’.

Mr Mark Hoban

Mr David Gauke

Mr Greg Hands

51

Schedule  14,  page  147,  line  30,  leave out ‘expenditure’ and insert ‘territory’.

Mr Mark Hoban

Mr David Gauke

Mr Greg Hands

52

Schedule  15,  page  168,  line  18,  after ‘A’, insert ‘or condition B’.

Notices of Amendments: 2 June 2009

41

Finance Bill, continued

Mr Mark Hoban

Mr David Gauke

Mr Greg Hands

53

Schedule  15,  page  168,  line  20,  after ‘A’, insert ‘or condition B’.

Mr Mark Hoban

Mr David Gauke

Mr Greg Hands

54

Schedule  15,  page  170,  line  19,  leave out ‘from the finance arrangement’.

Mr Mark Hoban

Mr David Gauke

Mr Greg Hands

55

Schedule  15,  page  171,  line  10,  leave out ‘an investment company’ and insert ‘a

company with investment business’.

Mr Mark Hoban

Mr David Gauke

Mr Greg Hands

56

Schedule  15,  page  171,  line  11,  leave out ‘4 of ICTA’ and insert ‘16 of CTA 2009’.

Mr Mark Hoban

Mr David Gauke

Mr Greg Hands

57

Schedule  15,  page  171,  line  17,  leave out ‘75 of ICTA’ and insert ‘1219 of CTA

2009’.

Mr Mark Hoban

Mr David Gauke

Mr Greg Hands

58

Schedule  15,  page  172,  line  25,  leave out from first ‘that’ to first ‘a’ in line 26 and

insert ‘is referable to’.

Mr Mark Hoban

Mr David Gauke

Mr Greg Hands

59

Schedule  15,  page  172,  line  33,  leave out ‘Part’ and insert ‘Schedule’.

Mr Mark Hoban

Mr David Gauke

Mr Greg Hands

60

Schedule  15,  page  173,  line  1,  leave out from first ‘that’ to first ‘a’ in line 2 and

insert ‘is referable to’.

Notices of Amendments: 2 June 2009

42

Finance Bill, continued

Mr David Gauke

Mr Mark Hoban

Mr Greg Hands

61

Clause  94,  page  47,  line  22,  leave out ‘annulment in pursuance of a’ and insert ‘an

affirmative’.

Mr David Gauke

Mr Mark Hoban

Mr Greg Hands

62

Clause  95,  page  48,  line  2,  leave out subsections (5) to (8).

Mr David Gauke

Mr Mark Hoban

Mr Greg Hands

63

Clause  95,  page  48,  line  4,  at end insert—

‘(5A)

An order under this section may not—

(c)	remove or weaken a safeguard available to a taxpayer, or

(d)	increase a penalty or HMRC power.’.

Mr David Gauke

Mr Mark Hoban

Mr Greg Hands

64

Clause  95,  page  48,  line  11,  leave out ‘annulment in pursuance of a’ and insert ‘an

affirmative’.

Mr David Gauke

Mr Mark Hoban

Mr Greg Hands

65

Schedule  46,  page  343,  line  20,  leave out ‘or officer’.

Mr David Gauke

Mr Mark Hoban

Mr Greg Hands

66

Schedule  47,  page  345,  line  35,  leave out sub-paragraph (5).

Mr David Gauke

Mr Mark Hoban

Mr Greg Hands

67

Schedule  49,  page  358,  line  50,  at end insert—

‘(ba)

Revenue and Customs has used all reasonable efforts to ascertain contact

details of the debtor’.

Mr David Gauke

Mr Mark Hoban

Mr Greg Hands

68

Schedule  49,  page  359,  line  24,  at end insert ‘such period being not less than 30

Notices of Amendments: 2 June 2009

43

Finance Bill, continued

days from the date of the notice.’.

Mr David Gauke

Mr Mark Hoban

Mr Greg Hands

69

Schedule  49,  page  359,  line  27,  after ‘it’, insert ‘does not have the information or

that it’.

Mr David Gauke

Mr Mark Hoban

Mr Greg Hands

70

Schedule  49,  page  360,  line  22,  at end insert—

‘Application of data protection legislation

7A	A third party who provides information to Revenue and Customs as a

consequence of the powers contained in this Schedule shall be deemed to have

acted in compliance with his responsibilities under data protection

legislation.’.

Mr David Gauke

Mr Mark Hoban

Mr Greg Hands

71

Schedule  52,  page  377,  line  23,  leave out ‘, or ought reasonably to have known,’.

Mr David Gauke

Mr Mark Hoban

Mr Greg Hands

72

Clause  54,  page  26,  line  6,  leave out ‘at or about the same time’ and insert ‘in the

same registration period’.

Mr David Gauke

Mr Mark Hoban

Mr Greg Hands

73

Clause  67,  page  32,  line  6,  leave out ‘12 January’ and insert ‘1 April’.

Mr David Gauke

Mr Mark Hoban

Mr Greg Hands

74

Clause  67,  page  32,  line  7,  leave out subsections (3) and (4).

Mr David Gauke

Mr Mark Hoban

Mr Greg Hands

75

Clause  91,  page  45,  line  2,  leave out ‘aspire’ and insert ‘use all reasonable

endeavours to achieve’.

Notices of Amendments: 2 June 2009

44

Finance Bill, continued

Mr David Gauke

Mr Mark Hoban

Mr Greg Hands

76

Clause  91,  page  45,  line  3,  at end insert ‘and set out the rights and responsibilities

of taxpayers and other persons with whom HMRC deals’.

Mr David Gauke

Mr Mark Hoban

Mr Greg Hands

77

Clause  91,  page  45,  line  5,  leave out ‘regularly’.

Mr David Gauke

Mr Mark Hoban

Mr Greg Hands

78

Clause  91,  page  45,  line  5,  after ‘review’, insert ‘at least once every year’.

Mr David Gauke

Mr Mark Hoban

Mr Greg Hands

79

Clause  91,  page  45,  line  5,  after ‘review’, insert ‘at least once every 3 years’.

Mr David Gauke

Mr Mark Hoban

Mr Greg Hands

80

Clause  91,  page  45,  line  5,  leave out ‘and’ and insert—

‘(b)	consult with stakeholders in carrying out the review, and’.

Mr David Gauke

Mr Mark Hoban

Mr Greg Hands

81

Clause  93,  page  45,  line  26,  leave out ‘£25,000’ and insert ‘the greater of—

(i)	£25,000 or

(ii)	a percentage of the person’s income as determined by an order

made by the Treasury.’.

Mr David Gauke

Mr Mark Hoban

Mr Greg Hands

82

Clause  93,  page  45,  line  30,  after ‘deliberate’, insert ‘and concealed’.

Mr David Gauke

Mr Mark Hoban

Mr Greg Hands

83

Clause  93,  page  45,  leave out lines 32 to 40.

Notices of Amendments: 2 June 2009

45

Finance Bill, continued

Mr David Gauke

Mr Mark Hoban

Mr Greg Hands

84

Clause  93,  page  46,  line  14,  at end insert—

‘(5A)

No information may be published without the consent of the Chief Executive of

Her Majesty’s Revenue and Customs.’.

Mr David Gauke

Mr Mark Hoban

Mr Greg Hands

85

Clause  93,  page  46,  line  18,  at end insert ‘and

(c)	inform the person of his right of appeal under subsection (11A) below’.

Mr David Gauke

Mr Mark Hoban

Mr Greg Hands

86

Clause  93,  page  46,  line  36,  at end insert—

‘(11A)

No information may be published until the person has had the opportunity to

appeal to the First Tier Tribunal for an in-camera hearing against the decision to

publish details of that person.’.

(11B)

The Treasury may by order made by statutory instrument make provision for and

in connection with appeals to the First Tier Tribunal under subsection (11A).’.

Mr David Gauke

Mr Mark Hoban

Mr Greg Hands

87

Clause  94,  page  47,  line  11,  leave out subsections (2) to (5).

Mr David Gauke

Mr Mark Hoban

Mr Greg Hands

88

Clause  94,  page  47,  line  19,  at end insert—

‘(3A)

An order under this section may not—

(a)	remove or weaken a safeguard available to a taxpayer, or

(b)	increase a penalty or HMRC power.’.

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Revised 3 June 2009