Public Bill Committees
Finance (No. 4) Bill
- Finance (No. 4) Bill, 1st sitting (0 speeches)
[Mr Peter Bone in the Chair]
- (Except clauses 1, 4, 8, 189 and 209, schedules 1, 23 and 33 and certain new clauses and new schedules) (8 speeches)
It might be helpful to the Committee if I make a few announcements at the beginning of our sitting. For the benefit of the shadow Minister, I should make it clear that no tea or coffee is allowed...
- Clause 2 - Basic rate limit for 2012-13 (157 speeches)
I beg to move amendment 8, in clause 2, page 2, line 27, at end add— ‘(3) The Chancellor of the Exchequer shall review the impact of the setting of the basic...
- Finance (No. 4) Bill, 2nd sitting (0 speeches)
[Mr Peter Bone in the Chair]
- (Except clauses 1, 4, 8, 189 and 209, schedules 1, 23, and 33 and certain new clauses and new schedules) - Clause 2 - Basic rate limit for 2012-13 (9 speeches)
Amendment proposed (this day): 8, in clause 2, page 2, line 27, at end add— ‘(3) The Chancellor of the Exchequer shall review the impact of the setting of the...
- Clause 3 - Personal allowance for 2012-13 for those aged under 65 (108 speeches)
I beg to move amendment 10, in clause 3, page 2, line 33, at end add— ‘(3) The Chancellor of the Exchequer shall review the overall impact on families of this...
- Finance (No. 4) Bill, 3rd sitting (0 speeches)
[Mr Peter Bone in the Chair]
- Finance (No. 4) Bill, 4th sitting (0 speeches)
- (Except clauses 1, 4, 8, 189 and 209, schedules 1, 23, and 33 and certain new clauses and new schedules) - Clause 3 - Personal allowance for 2012-13 for those aged under 65 (15 speeches)
Amendment proposed (24 April): 10, in clause 3, page 2, line 33, at end add— ‘(3) The Chancellor of the Exchequer shall review the overall impact on families...
- Clause 5 - Main rate of corporation tax for financial year 2012 (160 speeches)
I beg to move amendment 4, in clause 5, page 4, line 12, at end add— ‘(3) The Chancellor of the Exchequer shall review the impact of the corporate tax...
- Finance Bill, 5th sitting (0 speeches)
[Mr Jim Hood in the Chair]
- (Except clauses 1, 4, 8, 189 and 209, schedules 1, 23 and 33 and certain new clauses and new schedules) (1 speech)
We resume consideration of the Finance Bill where we left off at the end of the previous Session. Members may continue to use copies of last Session’s Finance (No. 4) Bill, which are...
- Clause 7 - Small profits rate and fractions for financial year 2012 (169 speeches)
I beg to move amendment 6, in clause 7, page 4, line 28, at end add— ‘(4) The Chancellor of the Exchequer shall review the impact of the corporate tax...
- Finance Bill, 6th sitting (0 speeches)
[Mr Peter Bone in the Chair]
- (Except clauses 1, 4, 8, 189 and 209, schedules 1, 23 and 33 and certain new clauses and new schedules) - Clause 7 - Small profits rate and fractions for financial year 2012 (6 speeches)
Amendment proposed (this day): 6, in clause 7, page 4, line 28, at end add— ‘(4) The Chancellor of the Exchequer shall review the impact of the corporate tax...
- Clause 9 - Post-cessation trade or property relief: tax-generated payments or events (51 speeches)
I beg to move amendment 7, in clause 9, page 5, line 44, at end add— ‘(9) The Chancellor of the Exchequer shall review the ability of HMRC to deliver the anti-avoidance measures...
- Clause 10 - Property loss relief against general income: tax-generated agricultural expenses (33 speeches)
I beg to move amendment 33, in clause 10, page 6, line 43, at end insert— ‘(5A) The Chancellor of the Exchequer shall review how the targeted...
- Finance Bill, 7th sitting (0 speeches)
[Mr Jim Hoodin the Chair]
- Finance Bill, 8th sitting (0 speeches)
[Mr Peter Bone in the Chair]
- (Except clauses 1, 4, 8, 189 and 209, schedules 1, 23 and 33 and certain new clauses and new schedules) - Clause 13 - Champions League final 2013 (78 speeches)
Question (this day) again proposed, That the clause stand part of the Bill.
- Clause 14 - Cars: security features not to be regarded as accessories (6 speeches)
Question proposed, That the clause stand part of the Bill.
- Clause 15 - Termination payments to MPs ceasing to hold office (24 speeches)
Question proposed, That the clause stand part of the Bill.
- Clause 16 - Employment income exemptions: armed forces (9 speeches)
Question proposed,That the clause stand part of the Bill.
- Clause 17 - Taxable benefits: “the appropriate percentage” for cars for 2014-15 (30 speeches)
Question proposed, That the clause stand part of the Bill.
- Finance Bill, 9th sitting (0 speeches)
[Mr Peter Bone in the Chair]
- (Except clauses 1, 4, 8, 189 and 209, schedules 1, 23 and 33 and certain new clauses and new schedules) - Clause 18 - Qualifying time deposits (12 speeches)
I beg to move amendment 23, in clause 18, page 11, line 30, at end add— ‘(3) HM Revenue and Customs shall draw up plans to ensure that investors who are...
- Clause 19 - Profits arising from the exploitation of patents etc (26 speeches)
I beg to move amendment 24, in clause 19, page 11, line 36, a t end add— ‘(2) The Chancellor of the Exchequer shall review the impact of this provision...
- Clause 20 - Relief for expenditure on R and D (20 speeches)
I beg to move amendment 32, in clause 20, page 12, line 3, at end add— ‘(2) The Chancellor of the Exchequer shall review the extent to which...
- Clause 21 - Real estate investment trusts (11 speeches)
Question proposed, That the clause stand part of the Bill.
- Finance Bill, 10th sitting (0 speeches)
[Mr Peter Bone in the Chair]
- (Except clauses 1, 4, 8, 189 and 209, schedules 1, 23 and 33 and certain new clauses and new schedules) - Clause 21 - Real estate investment trusts (7 speeches)
Question (this day) again proposed, That the clause stand part of the Bill.
- Clause 22 - Treatment of the receipt of manufactured overseas dividends (2 speeches)
Question proposed, That the clause stand part of the Bill.
- Clause 23 - Loan relationships: debts becoming held by connected company (21 speeches)
I beg to move amendment 13, in clause 23, page 14, line 36, l eave out subsections (8) to (12).
- Clause 24 - Companies carrying on businesses of leasing plant or machinery (7 speeches)
I beg to move amendment 15, in clause 24, page 15, line 32, leave out ‘moving into tonnage tax’ and insert ‘joining tonnage tax group’.
- Clause 25 - Corporate members of Lloyd’s: stop-loss insurance and quota share contracts (2 speeches)
Question proposed, That the clause stand part of the Bill.
- Clause 26 - Abolition of relief for equalisation reserves: general insurers (8 speeches)
Question proposed, That the clause stand part of the Bill.
- Clause 31 - Tax treatment of financing costs and income (53 speeches)
Question proposed, That the clause stand part of the Bill.
- Clause 32 - Group relief: meaning of “normal commercial loan” (4 speeches)
Question proposed, That the clause stand part of the Bill.
- Finance Bill, 11th sitting (0 speeches)
[Jim Sheridan in the Chair]
- (Except clauses 1, 4, 8, 189 and 209, schedules 1, 23 and 33, and certain new clauses and new schedules) (1 speech)
Order. As you can see, we are having problems with the annunciators, but I am assured that they are being worked on. Hopefully, they will be sorted out in the not-too-distant future.
- Clause 33 - Company distributions (3 speeches)
Question proposed, That the clause stand part of the Bill.
- Clause 34 - Annual exempt amount (12 speeches)
I beg to move amendment 42, in clause 34, page 24, line 2, at end add— ‘(8) The Chancellor of the Exchequer shall review the impact of this section on the number of...
- Clause 35 - Foreign currency bank accounts (6 speeches)
Question proposed, That the clause stand part of the Bill.
- Clause 36 - Collective investment schemes: chargeable gains (2 speeches)
Question proposed, That the clause stand part of the Bill.
- Clause 37 - Roll-over relief (2 speeches)
Question proposed, That the clause stand part of the Bill.
- Clause 38 - Seed enterprise investment scheme (13 speeches)
Question proposed, That the clause stand part of the Bill.
- Finance Bill, 12th sitting (0 speeches)
[Mr David Amess in the Chair]
- (Except clauses 1, 4, 8, 189 and 209, schedules 1, 23 and 33 and certain new clauses and new schedules) - Clause 38 - Seed enterprise investment scheme (2 speeches)
Question (this day) again proposed, That the clause stand part of the Bill.
- Schedule 6 - Seed enterprise investment scheme (0 speeches)
Amendments made: 148, in schedule 6, page 211, line 14, leave out ‘in consequence’ and insert ‘, nor any money raised by the issue spent, in consequence or anticipation’....
- Clause 39 - Enterprise investment scheme (5 speeches)
Question proposed, That the clause stand part of the Bill.
- Clause 41 - Plant and machinery: restricting exception for manufacturers and suppliers (2 speeches)
Question proposed, That the clause stand part of the Bill.
- Clause 42 - Plant and machinery allowances: anti-avoidance (5 speeches)
I beg to move amendment 34, in clause 42, page 27, line 2, at end add— ‘The Chancellor of the Exchequer shall instruct the Office of Tax Simplification...
- Clause 43 - Plant and machinery allowances: fixtures (3 speeches)
Question proposed, That the clause stand part of the Bill.
- Clause 44 - Expenditure on plant and machinery for use in designated assisted areas (7 speeches)
I beg to move amendment 45, in clause 44, page 27, line 8, at end insert— ‘(2) The Chancellor of the Exchequer shall review the impact of his capital...
- Clause 45 - Allowances for energy-saving plant and machinery (26 speeches)
Question proposed, That the clause stand part of the Bill.
- Clause 46 - Plant and machinery: long funding leases (3 speeches)
I beg to move amendment 25, in clause 46, page 28, line 28, l eave out ‘or’.
- Clause 47 - Foreign income and gains (6 speeches)
Question proposed, That the clause stand part of the Bill.
- Clause 48 - Employer asset-backed contributions etc (5 speeches)
Question proposed, That the clause stand part of the Bill.
- Schedule 13 - Employer asset-backed pension contributions etc (0 speeches)
Amendments made: 118, page 322, line 39, in schedule 13, leave out from ‘is’ to end of line 43 and insert ‘“completed”— (a) when the share...
- Clause 49 - Gifts to the nation (19 speeches)
Question proposed, That the clause stand part of the Bill.
- Clause 50 - Gift aid: giving through self-assessment return (2 speeches)
Question proposed, That the clause stand part of the Bill.
- Clause 51 - Relief for gift aid and other income of charities etc (5 speeches)
Question proposed, That the clause stand part of the Bill.
- Clause 52 - Meaning of “community amateur sports club” (3 speeches)
Question proposed, That the clause stand part of the Bill.
- Finance Bill, 13th sitting (1 speech)
[Mr Peter Bone in the Chair] (Except clauses 1, 4, 8, 189 and 209, schedules 1, 23 and 33, and certain new clauses and new schedules)
- Clause 55 - Overview (12 speeches)
Question proposed, That the clause stand part of the Bill.
- Clause 126 - Restrictions in respect of non-trading deficit (0 speeches)
Amendments made: 135, in clause 126, page 76, line 13, leave out from ‘any’ to end of line 15 and insert ‘relevant non-trading deficit which the company has...
- Clause 129 - Intra-group transfers and demutualisation (0 speeches)
Amendments made: 137, in clause 129, page 78, line 19, at end insert— ‘(5A) But if there is a difference between— (a) the net amount recognised by...
- Clause 130 - Transfers between non-group companies: present value of in-force business (0 speeches)
Amendments made: 139, in clause 130, page 78, line 27, at beginning insert ‘either’. Amendment 140, in...
- Schedule 16 - Part 2: minor and consequential amendments (0 speeches)
Amendment made: 144, in schedule 16, page 388, line 41, leave out paragraph (c) and insert— ‘(c) in step 2, for paragraph (a) (together with the “and” at...
- Schedule 17 - Part 2: transitional provision (0 speeches)
Amendment made: 145, in schedule 17, page 417, line 8, leave out sub-paragraphs (2) to (5) and insert— ‘(2) Each new holding is treated for the purposes of...
- Clause 180 - Controlled foreign companies and foreign permanent establishments (57 speeches)
I beg to move amendment 2, in clause 180, page 105, line 19, ;at end add— ‘(2) Notwithstanding the provisions of Part 4 of Schedule 20, the Schedule will...
- Finance Bill, 14th sitting (1 speech)
[Mr Peter Bone in the Chair] (Except clauses 1, 4, 8, 189 and 209, schedules 1, 23 and 33, and certain new clauses and new schedules)
- Clause 180 - Controlled foreign companies and foreign permanent establishments (9 speeches)
Amendment proposed (this day): 2, in clause 180, page 105, line 19, at end add— ‘(2) Notwithstanding the provisions of Part 4 of Schedule 20, the Schedule...
- Schedule 20 - Controlled foreign companies and foreign permanent establishments (0 speeches)
Amendments made: 46, in schedule 20, page 428, line 15, leave out ‘section’ and insert ‘sections 371BG and’. Amendment 47, in schedule 20,...
- Clause 181 - Transfers within a group by companies carrying on ring fence trade (2 speeches)
Question proposed, That the clause stand part of the Bill.
- Clause 182 - Supplementary charge (4 speeches)
Question proposed, That the clause stand part of the Bill.
- Clause 183 - Relief in respect of decommissioning expenditure (5 speeches)
Question proposed, That the clause stand part of the Bill.
- Clause 184 - Reduction of supplementary charge for certain oil fields (4 speeches)
Question proposed, That the clause stand part of the Bill.
- Clause 185 - Rates of Tobacco Products Duty (30 speeches)
Question proposed, That the clause stand part of the Bill.
- Clause 186 - Rates of alcoholic liquor duties (21 speeches)
I beg to move amendment 191, in clause 186, page 107, line 9, at end insert— ‘(3A) The Chancellor of the Exchequer shall review the wider economic...
- Clause 187 - Repeal of drawback on British compounds and spirits of wine (4 speeches)
Question proposed, That the clause stand part of the Bill.
- Clause 190 - Machine games duty (30 speeches)
Question proposed, That the clause stand part of the Bill.
