5

House of Commons

Notices of Amendments

given up to and including

Friday 15 October 2010

New Amendments handed in are marked thus

Amendments which will comply with the required notice period at their next appearance

Public Bill Committee

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Finance (No. 2) Bill

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Note

The Amendments have been arranged in accordance with the Order to be

proposed by Mr David Gauke.

Mr David Gauke

To move, That the Committee shall meet—

    (a) on Tuesdays at 10.30 am and 4.30 pm, and

    (b) on Thursdays (other than 21 October 2010) at 9.00 am and 1.00 pm,

when the House is sitting.

Mr David Gauke

To move, That the order in which proceedings are taken shall be Clause 1, Schedule 1,

Clauses 2 to 5, Schedule 2, Clauses 6 to 9, Schedule 3, Clause 10, Schedule 4, Clause 11,

Schedule 5, Clause 12, Schedule 6, Clauses 13 to 18, Schedule 7, Clause 19, Schedule 8,

Clauses 20 to 25, Schedule 9, Clause 26, Schedule 10, Clause 27, Schedule 11, Clause 28,

Schedule 12, Clause 29, Schedule 13, Clauses 30 and 31, Schedule 14, new Clauses, new

Schedules, Clauses 32 and 33.

Notices of Amendments: 15 October 2010

6

Finance (N, continued

Chris Leslie

Mr David Hanson

Kerry McCarthy

1

Schedule  1,  page  24,  leave out lines 11 to 13.

Chris Leslie

Mr David Hanson

Kerry McCarthy

2

Schedule  1,  page  26,  line  8,  at end insert—

‘(1B)

The Treasury shall publish a review into the impact on adult placement carer

hardship, conducted in consultation with relevant stakeholders, one year after

commencement of paragraph 12 of Schedule 1 to the Finance (No.3) Act 2010.’.

Chris Leslie

Mr David Hanson

Kerry McCarthy

3

Schedule  1,  page  28,  line  17,  leave out ‘2011-12’ and insert ‘2012-13’.

Chris Leslie

Mr David Hanson

Kerry McCarthy

4

Schedule  2,  page  30,  line  15,  leave out ‘enter into contracts’ and insert ‘do

business’.

Chris Leslie

Mr David Hanson

Kerry McCarthy

5

Clause  8,  page  9,  line  31,  at end add—

‘(2A)

Any regulations under this section must have regard to accessibility and

convenience for the taxpayer.’.

Chris Leslie

Mr David Hanson

Kerry McCarthy

6

Schedule  4,  page  41,  line  25,  at end add—

‘13. The Treasury shall publish a report in the 2011 Budget detailing the projected

revenue implications of the provisions of this Schedule for the five financial years after

Notices of Amendments: 15 October 2010

7

Finance (N, continued

commencement.’.

Mr David Gauke

8

Schedule  5,  page  49,  leave out lines 23 to 31 and insert ‘in respect of a matter is not

equal to the tax amount in respect of that matter.

(2)	For this purpose—

(a)	the “accounts amount” in respect of a matter is—

(i)	the amount disclosed in the financial statements of the

worldwide group in respect of the matter, or

(ii)	if no amount is so disclosed, nil, and

(b)	the “tax amount” in respect of a matter is—

(i)	the amount of the deduction to which a member of the worldwide

group is entitled under a provision of the Corporation Tax Acts

in respect of the matter,

(ii)	if more than one member is entitled to such a deduction, the total

such deductions, or

(iii)

if no member is entitled to such a deduction, nil.’.

Mr David Gauke

9

Schedule  5,  page  52,  line  12,  leave out from ‘amount’ to end of line 21 and insert

‘in respect of a matter is not equal to the tax amount in respect of that matter.

(2)	For this purpose—

(a)	the “accounts amount” in respect of a matter is—

(i)	the amount disclosed in the financial statements of the

worldwide group in respect of the matter, or

(ii)	if no amount is so disclosed, nil, and

(b)	the “tax amount” in respect of a matter is—

(i)	the amount of the deduction to which a member of the worldwide

group is entitled under a provision of the Corporation Tax Acts

in respect of the matter,

(ii)	if more than one member is entitled to such a deduction, the total

such deductions, or

(iii)

if no member is entitled to such a deduction, nil.’.

Mr David Gauke

7

Clause  14,  page  11,  leave out line 21 and insert ‘L + RUL’.

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Revised 18 October 2010