– in the House of Commons at 4:51 pm on 16 November 2021.
Motion made, and Question put forthwith (
That the following provisions shall apply to the Finance (No. 2) Bill:
Committal
(1) The following shall be committed to a Committee of the whole House—
(a) Clause 4 (increase in rates of tax on dividend income);
(b) Clause 6 (rate of banking surcharge and surcharge allowance);
(c) Clauses 7 and 8 and Schedule 1 (attribution of trade and property business profits etc for a tax year);
(d) Clause 12 (capital allowances: extension of temporary increase in annual investment allowance);
(e) Clauses 27 and 28 (diverted profits tax: mutual agreement procedure and closure notices etc);
(f) Clauses 53 to 66 (economic crime (anti-money laundering) levy);
(g) Clauses 68 to 71 (value added tax);
(h) Clauses 84 to 92 and Schedules 12 and 13 (avoidance);
(i) Clause 93 and Schedule 14 (free zones); and
(j) any new Clauses or new Schedules relating to the subject matter of the Clauses and Schedules mentioned in paragraphs (a) to (i).
(2) The remainder of the Bill shall be committed to a Public Bill Committee.
Proceedings in Committee of the whole House
(3) Proceedings in Committee of the whole House shall be completed in one day.
(4) The proceedings—
(a) shall be taken on that day in the order shown in the first column of the following Table, and
(b) shall (so far as not previously concluded) be brought to a conclusion at the times specified in the second column of the Table.
| Proceedings | Time for conclusion of proceedings | |
| Clause 4; Clause 6; Clauses 7 and 8 and Schedule 1; Clause 12; any new Clauses or new Schedules relating to the subject matter of those Clauses and that Schedules 1 to 5, 24 to 26, 28, 31 to 33, 40 and 86; any new Clauses or new Schedules relating to the impact of any provision on the financial resources of families or to the subject matter of those Clauses and that Schedule | 2 hours from commencement of proceedings on the Bill | |
| Clauses 27 and 28; Clauses 53 to 66; Clauses 84 to 89; Clause 90 and Schedule 12; Clause 91 and Schedule 13; Clause 92; any new Clauses or new Schedules relating to the subject matter of those Clauses and those Schedules | 4 hours from commencement of proceedings on the Bill | |
| Clauses 68 to 71 (value added tax); Clause 93 and Schedule 14 (free zones); any new Clauses or new Schedules relating to the subject matter of those Clauses and that Schedule | 6 hours from commencement of proceedings on the Bill |
Proceedings in Public Bill Committee etc
(5) Proceedings in the Public Bill Committee shall (so far as not previously concluded) be brought to a conclusion on Thursday
(6) The Public Bill Committee shall have leave to sit twice on the first day on which it meets.
(7) When the provisions of the Bill considered, respectively, by the Committee of the whole House and by the Public Bill Committee have been reported to the House, the Bill shall be proceeded with as if it had been reported as a whole to the House from the Public Bill Committee.
Proceedings on Consideration and Third Reading
(8) Proceedings on Consideration shall (so far as not previously concluded) be brought to a conclusion one hour before the moment of interruption on the day on which proceedings on Consideration are commenced.
(9) Proceedings on Third Reading shall (so far as not previously concluded) be brought to a conclusion at the moment of interruption on that day.
Programming committee
(10)
Question agreed to.
The clause by clause consideration of a parliamentary bill takes place at its committee stage.
In the Commons this usually takes place in a standing committee, outside the Chamber, but occasionally a bill will be considered in a committee of the Whole House in the main chamber.
This means the bill is discussed in detail on the floor of the House by all MPs.
Any bill can be committed to a Committee of the Whole House but the procedure is normally reserved for finance bills and other important, controversial legislation.
The Chairman of Ways and Means presides over these Committees and the mace is placed on a bracket underneath the Table.
A parliamentary bill is divided into sections called clauses.
Printed in the margin next to each clause is a brief explanatory `side-note' giving details of what the effect of the clause will be.
During the committee stage of a bill, MPs examine these clauses in detail and may introduce new clauses of their own or table amendments to the existing clauses.
When a bill becomes an Act of Parliament, clauses become known as sections.
