1st sitting · Tuesday, 14 December 2021

(Morning)

• (Except Clause 4, Clauses 6 to 8 and Schedule 1, Clause 12, Clauses 27 and 28, Clauses 53 to 66, Clauses 68 to 71, Clauses 84 to 92 and Schedules 12 and 13, Clause 93 and Schedule 14)

  2 speeches

  We are now sitting in public, and the proceedings are being broadcast. I do not think I need to remind people about the advice being given in relation to the wearing of face coverings; I will...

• Clause 1 - Income tax charge for tax year 2022-23

  4 speeches

  Question proposed, That the clause stand part of the Bill.

• Clause 9 - Liability of Scheme Administrator for Annual Allowance Charge

  5 speeches

  I beg to move amendment 11, in clause 9, page 5, line 20, lea ve out “6 years” and insert “5 years and 9 months”

• Clause 10 - Increase of normal minimum pension age

  4 speeches

  Question proposed, That the clause stand part of the Bill.

• Clause 11 - Public service pension schemes: rectification of unlawful discrimination

  3 speeches

  Question proposed, That the clause stand part of the Bill.

• Clause 13 - Structures and buildings allowances: allowance statements

  3 speeches

  Question proposed, That the clause stand part of the Bill.

• Clause 14 - Qualifying Asset Holding Companies

  5 speeches

  Question proposed, That the clause stand part of the Bill.

• Clause 15 - Real Estate Investment Trusts

  5 speeches

  Question proposed, That the clause stand part of the Bill.

• Clause 16 - Film tax relief: films produced to be television programmes

  5 speeches

  Question proposed, That the clause stand part of the Bill.

• Clause 17 - Temporary increase in theatre tax credit

  9 speeches

  Question proposed, That the clause stand part of the Bill.

2nd sitting · Tuesday, 14 December 2021

[Sir Christopher Chope in the Chair]

• (Except Clause 4, Clauses 6 to 8 and Schedule 1, Clause 12, Clauses 27 and 28, Clauses 53 to 66, Clauses 68 to 71, Clauses 84 to 92 and Schedules 12 and 13, Clause 93 and Schedule 14) - Clause 23

  0 speeches

• Returns for disposals of UK land etc

  3 speeches

  Question proposed, That the clause stand part of the Bill.

• Clause 24 - Cross-border group relief

  4 speeches

  Question proposed, That the clause stand part of the Bill.

• Clause 25 - Tonnage tax

  6 speeches

  Question proposed, That the clause stand part of the Bill.

• Clause 26 - Amendments of section 259GB of TIOPA 2010

  2 speeches

  Question proposed, That the clause stand part of the Bill.

• Clause 29 - Insurance contracts: change in accounting standards

  4 speeches

  Question proposed, That the clause stand part of the Bill.

• Clause 30

  3 speeches

  Deductions allowance in connection with onerous or impaired leases

• Clause 31 - Provision in connection with the Dormant Assets Act 2022Clause 31

  5 speeches

  Question proposed, That the clause stand part of the Bill.

3rd sitting · Wednesday, 5 January 2022

(Afternoon)

• (Except clause 4, clauses 6 to 8 and schedule 1, clause 12, clauses 27 and 28, clauses 53 to 66, clauses 68 to 71, clauses 84 to 92 and schedules 12 and 13, clause 93 and schedule 14)

  1 speech

  We are now sitting in public and the proceedings are being broadcast. I have a few preliminary announcements, the first of which is to wish everybody on the Committee a very happy new...

• Clause 32 - Introduction

  8 speeches

  Question proposed, That the clause stand part of the Bill.

• Clause 34 - Meaning of “residential property developer”

  6 speeches

  Question proposed, That the clause stand part of the Bill.

• Clause 39 - Adjusted trading profits and losses

  4 speeches

  Question proposed, That the clause stand part of the Bill.

• Clause 43 - Allowance

  4 speeches

  Question proposed, That the clause stand part of the Bill.

• Clause 45 - Application of corporation tax provisions and management of RPDT

  4 speeches

  Question proposed, That the clause stand part of the Bill.

• Clause 46 - Requirement to provide information about payments

  2 speeches

  Question proposed, That the clause stand part of the Bill.

• Clause 67 - Securitisation companies and qualifying transformer vehicles

  5 speeches

  Question proposed, That the clause stand part of the Bill.

• Clause 72 - Identifying where the risk is situated

  4 speeches

  Question proposed, That the clause stand part of the Bill.

• Clause 73 - Transitioned trade remedies: decisions by Secretary of State

  5 speeches

  Question proposed, That the clause stand part of the Bill.

• Clause 74 - Reference documents: amount of import duty

  2 speeches

  Question proposed, That the clause stand part of the Bill.

• Clause 75 - Restriction of use of rebated diesel and biofuels

  5 speeches

  Question proposed, That the clause stand part of the Bill.

• Clause 76 - Rates of tobacco products duty

  5 speeches

  Question proposed, That the clause stand part of the Bill.

• Clause 77 - Rates for light passenger or light goods vehicles, motorcycles etc

  14 speeches

  Question proposed, That the clause stand part of the Bill.

4th sitting · Wednesday, 5 January 2022

[Dame Angela Eagle in the Chair]

• (Except clause 4, clauses 6 to 8 and schedule 1, clause 12, clauses 27 and 28, clauses 53 to 66, clauses 68 to 71, clauses 84 to 92 and schedules 12 and 13, clause 93 and schedule 14) - Clause 77

  0 speeches

• Rates for light passenger or light goods vehicles, motorcycles etc

  7 speeches

  Question (this day) again proposed, That the clause stand part of the Bill.

• Clause 78 - Vehicle Excise Duty: Exemption for Certain Cabotage Operations

  4 speeches

  Question proposed, That the clause stand part of the Bill.

• Clause 80 - Amounts of gross gaming yield charged to gaming duty

  5 speeches

  Question proposed, That the clause stand part of the Bill.

• Clause 81 - Excise Duty: Penalties

  5 speeches

  Question proposed, That the clause stand part of the Bill.

• Clause 82 - Rates of landfill tax

  8 speeches

  Question proposed, That the clause stand part of the Bill.

• Clause 83 - Plastic Packaging Tax

  10 speeches

  Question proposed, That the clause stand part of the Bill.

5th sitting · Tuesday, 11 January 2022

[Sir Christopher Chope in the Chair]

• (Except Clause 4, Clauses 6 to 8 and Schedule 1, Clause 12, Clauses 27 and 28, Clauses 53 to 66, Clauses 68 to 71, Clauses 84 to 92 and Schedules 12 and 13, Clause 93 and Schedule 14) - Clause 94

  0 speeches

• Large businesses: notification of uncertain tax treatment

  5 speeches

  Question proposed, That the clause stand part of the Bill.

• Schedule 15 - Large businesses: notification of uncertain tax treatment

  0 speeches

  Amendments made: 7, in schedule 15, page 173, line 1, leave out “any relevant” and insert “a company tax return or partnership” See the explanatory...

• Clause 95 - Discovery Assessments for unassessed income tax or capital gains tax

  5 speeches

  Question put, That the clause stand part of the Bill.

• Clause 97 - Calculation of income tax liability for certain charges relating to pensions

  3 speeches

  Question proposed, That the clause stand part of the Bill.

• Clause 98 - Power to make temporary modifications of taxation of employment income

  8 speeches

  Question proposed, That the clause stand part of the Bill.

• Clause 99 - Vehicle CO2 emissions certificates

  5 speeches

  Question proposed, That the clause stand part of the Bill.

• Clause 100 - Increase in membership of the Office of Tax Simplification

  7 speeches

  Question proposed, That the clause stand part of the Bill.

• Clause 101 - Interpretation

  8 speeches

  Question proposed, That the clause stand part of the Bill.

• New Clause 1 - Review of reliefs on investments

  5 speeches

  “The Government must publish within 12 months of this Act coming into force an assessment of the impact on the tax gap of the reliefs on investments contained in this Act, and of whether...

• New Clause 2 - Effect on GDP of international matters in Act, and of whole Act

  3 speeches

  “(1) The Government must publish an assessment of the impact on GDP of— (a) the provisions in sections 24 to 28 of this Act, and (b) this Act as a whole. (2) The assessment must also...

• New Clause 4 - Impact of Act on tackling climate change

  3 speeches

  “The Government must publish within 12 months of this Act coming into effect an impact assessment of the changes in the Act as a whole on the goal of tackling climate change and the...

• New Clause 12 - Impact of Act on tax burden of hospitality sector

  5 speeches

  “The Government must publish within 12 months of this Act coming into effect an assessment of the impact of the Act as a whole on the tax burden on the hospitality sector.”—