11. 9. Debate: Stage 3 of the Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Bill – in the Senedd at 4:57 pm on 28 March 2017.
Mark Drakeford
Labour
4:57,
28 March 2017
Llywydd, as you’ve said, this group deals with an issue in relation to inherited property. Amendment 17 provides that spouses or civil partners who are no longer living together are not to have their respective interests combined in order to establish whether the interestheld exceeds 50 per cent. This allows separated couples to be considered individually rather than being assessed as one economic unit with their former spouse or civil partner. This is consistent with other provisions in Schedule 5 relating to those who are now separated.
This amendment inserts a subparagraph into paragraph 33 of Schedule 5. It amends the rules relating to property that is inherited. The existing rule is that, where a person inherits an interest that does not exceed 50 per cent of the property, then that interest will not be taken into account when establishing if the higher rates apply to a transaction for 36 months after the date it was inherited. If spouses or civil partners both inherited interests in the property, then those interests would need to be aggregated for the purposes of establishing if an interest exceeding 50 per cent was owned.
Llywydd, this is another amendment that responds to relatively rare circumstances, but which is designed to improve the fairness of the system, and I ask Members to support it for that reason.
Mark Drakeford
Labour
4:59,
28 March 2017
Formally.
Elin Jones
Plaid Cymru
The question is that Amendment 18 be agreed. Does any Member object? Amendment 18 is agreed.
Mark Drakeford
Labour
4:59,
28 March 2017
Move.
Elin Jones
Plaid Cymru
The question is that Amendment 19 be agreed. Does any Member object? Amendment 19 is agreed.
Mark Drakeford
Labour
4:59,
28 March 2017
Move.
Elin Jones
Plaid Cymru
The question is that Amendment 20 agreed. Does any Member object? Amendment 20 is agreed.
Elin Jones
Plaid Cymru
The question is that Amendment 21 agreed. Does any Member object? Amendment 21 is agreed.
Elin Jones
Plaid Cymru
5:00,
28 March 2017
Mark Reckless—Amendment 41.
Mark Reckless
UKIP
Could I say, Llywydd, I don’t want to move Amendment 41?
Elin Jones
Plaid Cymru
The Amendment is not moved and will not, therefore, be voted on.
Elin Jones
Plaid Cymru
5:00,
28 March 2017
Mark Reckless—Amendment 42.
Mark Reckless
UKIP
Similarly, I do not seek to move 42.
Elin Jones
Plaid Cymru
The Amendment is not moved.
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As a bill passes through Parliament, MPs and peers may suggest amendments - or changes - which they believe will improve the quality of the legislation.
Many hundreds of amendments are proposed by members to major bills as they pass through committee stage, report stage and third reading in both Houses of Parliament.
In the end only a handful of amendments will be incorporated into any bill.
The Speaker - or the chairman in the case of standing committees - has the power to select which amendments should be debated.
