|
| |
| | |
| | |
| |
| | |
| | |
| | New Amendments handed in are marked thus  |
|
| |  Amendments which will comply with the required notice period at their next appearance
|
|
| | |
| | |
| | | The Amendments have been arranged in accordance with the Order of the |
|
| | | Committee [19 October 2010]. |
|
| | |
| | |
| | | |
| | 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. |
|
| | | |
| | | (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 |
|
| | | |
| | | (iii) | if no member is entitled to such a deduction, nil.’. |
|
| | |
| | | |
| | 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. |
|
| | | |
| | | (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 |
|
| | | |
| | | (iii) | if no member is entitled to such a deduction, nil.’. |
|
| | |
| | |
| | |
| | |
| | | |
| | Schedule 6, page 56, line 21, leave out from ‘related’ to end of line 23. |
|
| | |
| | |
| | |
| | | |
| | Schedule 6, page 56, line 28, leave out from ‘related’ to end of line 30. |
|
| | |
| | |
| | |
| | | |
| | Schedule 6, page 56, line 32, leave out from ‘company’ to ‘is’ in line 34. |
|
| | |
| | |
| | |
| | | |
| | Schedule 6, page 56, line 38, leave out ‘without the involvement of a relevant |
|
| | |
| | |
| | |
| | |
| | | |
| | Schedule 6, page 56, line 39, leave out from beginning to end of line 16 on page 57. |
|
| | |
| | |
| | |
| | | |
| | Schedule 6, page 58, line 5, after ‘directly’, insert ‘or indirectly.’. |
|
| | |
|
| |
| | |
| | |
| |
| | |
| | | |
| | Clause 14, page 11, leave out line 21 and insert ‘L + RUL’. |
|
| | |
| | |
| | |
| | |
| | | |
| | Clause 18, page 15, line 11, at end add— |
|
| | | ‘(2) | The Treasury shall by 6 April 2013 produce a report for publication on the |
|
| | | operation and take up of the scheme.’. |
|
| | |
| | |
| | |
| | |
| | | |
| | Clause 24, page 18, line 8, at end insert— |
|
| | | ‘(d) | consult with interested parties on the material to be listed; and |
|
| | | (e) | publish any responses from interested parties that have been |
|
| | | |
| | |
| | |
| | |
| | | |
| | Clause 24, page 18, line 15, after ‘relevant’, insert ‘which must be published at the |
|
| | |
| | |
| | |
| | |
| | | |
| | Clause 24, page 18, line 17, at end add— |
|
| | | ‘(3) | The Treasury must give six months notice of any changes made under this section |
|
| | | prior to implementation.’. |
|
| | |
| | |
| | |
| | |
| | | |
| | Clause 25, page 18, line 25, at end insert ‘, subject to 12 weeks notice’. |
|
|
| |
| | |
| | |
| |
| | |
| | |
| | |
| | | |
| | Clause 25, page 18, line 31, after ‘by’, insert ‘affirmative’. |
|
| | |
| | |
| | |
| | |
| | | |
| | Clause 26, page 19, line 9, at end insert ‘subject to 12 weeks notice’. |
|
| | |
| | |
| | |
| | | |
| | Clause 26, page 19, line 26, at end add— |
|
| | | ‘(8) | Such provisions under this clause shall be subject to formal review within 12 |
|
| | | months of the date of Royal Assent to the Finance Act (No. 3) Act 2010.’. |
|
| | |
| | |
| | |
| | |
| | | |
| | Schedule 14, page 106, line 29, leave out ‘24 March 2010’ and insert ‘the date of |
|
| | Royal Assent to the Finance (No. 3) Act 2010’. |
|
| | |
| | |
| | |
| | | |
| | Schedule 14, page 107, line 16, leave out ‘24 March 2010’ and insert ‘the date of |
|
| | Royal Assent to the Finance (No. 3) Act 2010’. |
|
| | |
| | |
| | |
| | | |
| | Schedule 14, page 108, line 4, leave out ‘24 March 2010’ and insert ‘the date of |
|
| | Royal Assent to the Finance (No. 3) Act 2010’. |
|
| | |
|
| |
| | |
| | |
| |
| | |
| | | Definition of ‘incapacitated person’ |
|
| | |
| | |
| | |
| | | |
| | | To move the following Clause:— |
|
| | | ‘(1) | The Taxes Management Act 1970, section 118 is amended as follows. |
|
| | | (2) | In subsection (1), the definition of “incapacitated person” is substituted as |
|
| | | |
| | | “‘incapacitated person’ means any person who, within the meaning of |
|
| | | section 1(1) of the Mental Capacity Act 2005, lacks capacity in relation |
|
| | | to tax or financial matters.”’. |
|
| | |
| | | resolUtion of the committee [19 october 2010] |
|
| | | 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. |
|
| | |
| | | Order of the Committee [19 october 2010] |
|
| | | 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. |
|
| | |
|
