Previously called Standing Committees, Public Bill Commitees study proposed legislation (Bills) in detail, debating each clause and reporting any amendments to the Commons for further debate.
There are at least 16 MPs on a Committee, and the proportion of parties reflects the House of Commons, so the government always has a majority.
[Sir Roger Gale in the Chair]
Good morning, ladies and gentlemen. I have a few housekeeping announcements before we start the formal business of the day. Members may remove their jackets, if they wish to do so; normally we...
I beg to move amendment 6, in clause 1, page 1, line 9, at end insert— “(3) The Chancellor of the Exchequer shall, within three months of the passing of this Act, publish a report on...
I beg to move amendment 3, in clause 2, page 2, line 4, at end add— “(3) The Chancellor shall assess the effect on taxation revenue of increasing the...
Question proposed, That the clause stand part of the Bill.
Question proposed, That the clause stand part of the Bill.
I beg to move amendment 4, in clause 5, page 8, line 28, at end add— “(12) The Chancellor of the Exchequer shall commission a review of how the changes...
Amendments made: 127, in schedule 1, page 259, line 20, at end insert— In section 651 (meaning of “UK estate” and “foreign estate”)— (a) in...
Question proposed, That the clause stand part of the Bill.
Question proposed, That the clause stand part of the Bill.
Question proposed, That the clause stand part of the Bill.
[Mr George Howarth in the Chair]
Question proposed, That the clause stand part of the Bill.
Question proposed, That the clause stand part of the Bill.
Amendment made: 134, in schedule 5, page 299, line 9, after “immediately”, insert “after”.—(Mr Gauke.)
Question proposed, That the clause stand part of the Bill.
Question proposed, That the clause stand part of the Bill.
Question proposed, That the clause stand part of the Bill.
I beg to move amendment 135, in clause 28, page 2, line 42, at end add— ‘(7) The Chancellor of the Exchequer shall, within one year of the passing of...
Question proposed, That the clause stand part of the Bill.
Question proposed, That the clause stand part of the Bill.
Amendments made: 43, in clause 37, page 67, line 45, l eave out “value” and insert “amount”. Amendment 44, in...
I beg to move amendment 20, in clause 40, page 80, leave out lines 33 to 39 and insert— ““intellectual property royalty payment” means a payment...
Question proposed, That the clause stand part of the Bill.
[Mr George Howarth in the Chair]
Question proposed, That the clause stand part of the Bill.
Question proposed, That the clause stand part of the Bill.
Question proposed, That the clause stand part of the Bill.
I beg to move amendment 50, in clause 60, page 94, line 16, at end insert “, or ‘(b) the company elects to be treated as a new entrant for the purposes of this Part.’”
Amendments made: 116, in schedule 9, page 330, line 30, at end insert— “1A In section 357B (meaning of “qualifying company”), in subsection (3)(b)(ii),...
Question proposed, That the clause stand part of the Bill.
Question proposed, That the clause stand part of the Bill.
Question proposed, That the clause stand part of the Bill.
[Mr George Howarth in the Chair] (Except clauses 7 to 18, 41 to 44, 65 to 81, 129, 132 to 136 and 144 to 154 and schedules 2, 3, 11 to 14 and 18 to 22) Clause 64
Question proposed, That the clause stand part of the Bill.
Question proposed, That the clause stand part of the Bill.
Amendments made: 13, page 440, line 45, leave out “section 8H(4A) to (4F)” and insert “sections 8H(4A) to (4F) and 8HA”. Amendment...
Question proposed, That the clause stand part of the Bill.
Question proposed, That the clause stand part of the Bill.
Question proposed, That the clause stand part of the Bill.
Amendments made: 122, in clause 86, page 143, line 6, a fter “as if”, insert “— (a) after subsection (3) there were inserted—...
Question proposed, That the clause stand part of the Bill.
Amendments made: 22, in clause 88, page 144, line 32, leave out “any of sections 90 to” and insert “section”. Amendment 23, in...
Amendments made: 25, in clause 90, page 145, line 33, leave out subsections (1) to (3) and insert— ‘(1) Two or more companies which are not charities form a...
Amendment made: 27, in clause 91, page 146, line 5, l eave out subsections (1) to (3) and insert— ‘(1) Two or more charities form a “charities...
Amendment made: 28, in clause 109, page 155, line 35, ;at end insert—
[Sir Roger Gale in the Chair] (Except clauses 7 to 18, 41 to 44, 65 to 81, 129, 132 to 136 and 144 to 154 and schedules 2, 3, 11 to 14 and 18 to 22) Clause 111
Question proposed, That the clause stand part of the Bill.
Question proposed, That the clause stand part of the Bill.
Question proposed, That the clause stand part of the Bill.
I beg to move amendment 1, in clause 115, page 162, line 8, leave out from “liners” to end of line 9.
Question proposed, That the clause stand part of the Bill.
I beg to move amendment 29, in clause 117, page 167, line 20, ;leave out from beginning to “at”.
Question proposed, That the clause stand part of the Bill.
Question proposed, That the clause stand part of the Bill.
(Afternoon)
Question proposed, That the clause stand part of the Bill.
Question proposed, That the clause stand part of the Bill.
Question proposed, That the clause stand part of the Bill.
Question proposed, That the clause stand part of the Bill.
Question proposed, That the clause stand part of the Bill.
Question proposed, That the clause stand part of the Bill.
Question proposed, That the clause stand part of the Bill.
Question proposed, That the clause stand part of the Bill.
Question proposed, That the clause stand part of the Bill.
Question proposed, That the clause stand part of the Bill.
Question proposed, That the clause stand part of the Bill.
Question proposed, That the clause stand part of the Bill.
Question proposed, That the clause stand part of the Bill.
Question proposed, That the clause stand part of the Bill.
Question proposed, That the clause stand part of the Bill.
Question proposed, That the clause stand part of the Bill.
Question proposed, That the clause stand part of the Bill.
Question proposed, That the clause stand part of the Bill.
‘(1) Part 3 of FA 2015 (diverted profits tax) is amended as follows. (2) In section 79 (charge to tax), at the end insert— “(6) But banking surcharge profits and notional...
‘(1) Part 15 of ITA 2007 (deduction from other payments connected with intellectual property) is amended as specified in subsections (2) and (3). (2) In section 906 (certain royalties etc...
‘(1) In section 577 of ITTOIA 2005 (territorial scope of Part 5 charges), at the end insert— “(5) See also section 577A (territorial scope of Part 5 charges: receipts from...
‘(1) Section 77 of FA 1986 (acquisition of target company’s share capital) is amended as follows. (2) In subsection (3), omit the “and” at the end of paragraph (g) and...
“(1) Section 5 of CTA 2009 (territorial scope of charge) is amended in accordance with subsections (2) to (4). (2) For subsection (2) substitute— ‘(2) A non-UK resident company...
‘(1) In CTA 2010, after Part 8ZA insert—
Introduction 356OA Overview of Part This Part contains provision about the corporation tax treatment of certain profits and gains realised from disposals concerned with land in the United...
‘(1) In section 6 of ITTOIA 2005 (territorial scope of charge to tax)— (a) after subsection (1) insert— “(1A) Profits of a trade of dealing in or developing UK land...
‘(1) In ITA 2007, after Part 9 insert—
Introduction 517A Overview of Part This Part contains provision about the income tax treatment of certain profits and gains realised from disposals concerned with land in the United...
‘(1) Subsection (2) has effect if— (a) a particular time (“T”) is the time when a company (“C”) is first within the charge to corporation tax by virtue of...
‘(1) The amendments made by sections(Corporation tax: territorial scope etc), (Corporation tax: transactions in UK land) and (Pre-trading expenses) have effect in relation to disposals on...
‘(1) The amendments made by sections (Income tax: transactions in UK land) and (Income tax: territorial scope etc) have effect in relation to disposals on or after 5 July 2016. (2) In...
‘The Chancellor of the Exchequer must commission a review of the VAT treatment of the Scottish Police Authority and the Scottish Fire and Rescue Service, including but not limited to an...
‘The Chancellor of the Exchequer shall undertake a review of fuel duty to establish the form of fuel duty regulator regime which would best ensure stability of pricing, and report to...
“The Chancellor of the Exchequer shall undertake a review of the tax-free status of allowances payable to members of the House of Lords and report to Parliament within six months of the...
“(1) The Chancellor of the Exchequer shall commission a review of the ways in which the tax regime could be changed to increase the competitiveness of UK-registered companies in bidding for...
Committee membership and attendance (out of 6)
Chairpersons
Members
[ Committee memberships can change partway through ]