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For a comment on the lamentable way in which the whole of this year's Finance Bill was bulldozed through the House of Commons, with a supine Opposition failing to have a single clause dropped for reintroduction and debate after the General Election, see the article by Robert Maas, 'There Must Be A Better Way', in Taxation, 21 June at pages 279 to 281.
This Bill must hold the record for the Finance Bill with the fewest amendments, a mere six.
Three clauses and one Schedule were added:
For a comment on the lamentable way in which the whole of this year's Finance Bill was bulldozed through the House of Commons, with a supine Opposition failing to have a single clause dropped for reintroduction and debate after the General Election, see the article by Robert Maas, 'There Must Be A Better Way', in Taxation, 21 June at pages 279 to 281.
This Bill must hold the record for the Finance Bill with the fewest amendments, a mere six.
Three clauses and one Schedule were added:
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Limited liability partnerships: general |
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76 and Schedule 25 |
Limited liability partnerships: investment limited liability partnerships and property investment limited liability partnerships |
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Interest on unpaid tax, etc.: foot-and- mouth disease. |
Because of the election, clauses 79 to 108, Schedules 26 to 32 and the new sections and Schedule were all rushed through on 8 May, with only a formal Report Stage on 9 May and Royal Assent on 11 May. In the Act, the roman numbers of Parts, Chapters and parts of Schedules were replaced by arabic numbers.
Table 1 below shows when each clause was debated (if that is the right word) and the few amendments made. It shows on the left the original clause number in the Bill and on the right the section number in the Act. Under Committee debates, W indicates sittings of the Whole House (which 'dealt with' all the aggregates levy legislation) and numbers indicate sittings of Standing Committee A.
The amendments can be located in Simon's Weekly Tax Intelligence as follows:
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SWTI |
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Similar tables for the Finance Act 2000 appeared in Taxation, 24 August 2000 at pages 541 to 543 and, for the Finance Act 1999, in Taxation, 29 July 1999 at pages 457 to 459.
John Jeffrey-Cook is a consulting editor to Butterworths' Encyclopaedia of Forms and Precedents.
Table 1: Amendments and debates
|
Clause in Bill |
|
Committee Stage Debates |
Section in Act |
|||
|
|
Amendment numbers |
sitting |
date |
columns |
|
|
|
Part 1 Excise duties |
||||||
|
1 |
|
W |
24.4 |
171-222 |
1 |
|
|
2, 3 |
|
W |
24.4 |
222 |
2, 3 |
|
|
4 |
|
1 |
26.4 |
9-29 |
4 |
|
|
5, 6, Sch 1 |
|
1, 2 |
26.4 |
29-49 |
5, 6, Sch 1 |
|
|
7-9, Sch 2 |
|
2 |
26.4 |
49-59 |
7-9, Sch 2 |
|
|
10-15, Sch 3 |
|
2 |
26.4 |
59-61 |
10-15, Sch 3 |
|
|
Part 2 Aggregates levy |
||||||
|
16 |
|
W |
23.4 |
41-74 |
16 |
|
|
17-22 |
|
W |
23.4 |
74-77 |
17-22 |
|
|
23 |
|
W |
23.4 |
77-80 |
23 |
|
|
24, Sch 4 |
|
W |
23.4 |
80-93 |
24, Sch 4 |
|
|
25, 26 |
|
W |
23.4 |
93-95 |
25, 26 |
|
|
27, Sch 5 |
|
W |
23.4 |
95, 96 |
27, Sch 5 |
|
|
28, Sch 6 |
|
W |
23.4 |
96, 97 |
28, Sch 6 |
|
|
29, Sch 7 |
|
W |
23.4 |
97 |
29, Sch 7 |
|
|
30, 31 |
|
W |
23.4 |
98-100 |
30, 31 |
|
|
32, Sch 8 |
|
W |
23.4 |
100, 101 |
32, Sch 8 |
|
|
33, 34 |
|
W |
23.4 |
101-103 |
33, 34 |
|
|
35, Sch 9 |
|
W |
23.4 |
103-108 |
35, Sch 9 |
|
|
36-39 |
|
W |
23.4 |
108-110 |
36-39 |
|
|
40 |
|
W |
23.4 |
110-120 |
40 |
|
|
41-44 |
|
W |
23.4 |
120-124 |
41-44 |
|
|
45, 46, Sch 10 |
|
W |
23.4 |
124 |
45, 46, Sch 10 |
|
|
47-49 |
|
W |
23.4 |
124-139 |
47-49 |
|
|
50 |
|
W |
24.4 |
222-236 |
50 |
|
|
51 |
|
W |
24.4 |
236-239 |
51 |
|
|
52 |
|
W |
24.4 |
239-244 |
52 |
|
|
53, Sch 11 |
|
W |
24.4 |
245-250 |
53, Sch 11 |
|
|
54-56 |
|
2 |
26.4 |
61-68 |
54-56 |
|
|
57, Sch 12 |
30 |
3 |
1.5 |
70-77 |
57, Sch 12 |
|
|
58-61, Sch 13 |
14 |
3 |
1.5 |
77-86 |
58-61, Sch 13 |
|
|
62, Sch 14 |
|
3 |
1.5 |
87-99 |
62, Sch 14 |
|
|
63, Sch 15 |
|
4 |
1.5 |
103-104 |
63, Sch 15 |
|
|
64, Sch 16 |
25, 6 |
4 |
1.5 |
105-108 |
64, Sch 16 |
|
|
65, Sch 17 |
|
4 |
1.5 |
108-118 |
65, Sch 17 |
|
|
66, Sch 18 |
|
4 |
1.5 |
118-120 |
66, Sch 18 |
|
|
67, Sch 19 |
|
4 |
1.5 |
120-127 |
67, Sch 19 |
|
|
68, Sch 20 |
31 |
4 |
1.5 |
127 |
68, Sch 20 |
|
|
69, Sch 21 |
|
4 |
1.5 |
127-130 |
69, Sch 21 |
|
|
70, Schs 22, 23 |
|
5 |
3.5 |
132 |
70, Schs 22, 23 |
|
|
71, Sch 24 |
|
5 |
3.5 |
132-136 |
71, Sch 24 |
|
|
72-74 |
|
5 |
3.5 |
136 |
72-74 |
|
|
- |
NC16 |
7 |
8.5 |
205-213 |
75 |
|
|
- |
NC17 |
7 |
8.5 |
208-213 |
76 |
|
|
- |
NS2 |
7 |
8.5 |
208-219 |
Sch 25 |
|
|
75 |
|
5 |
3.5 |
136 |
77 |
|
|
76, Sch 25 |
|
5 |
3.5 |
136-142 |
78, Sch 26 |
|
|
77,78 |
|
5 |
3.5 |
142-154 |
79, 80 |
|
|
79, Sch 26 |
|
6 |
8.5 |
157-160 |
81, Sch 27 |
|
|
80, 81, Sch 27 |
|
6 |
8.5 |
160-165 |
82, 83, Sch 28 |
|
|
82 |
|
6 |
8.5 |
165 |
84 |
|
|
83 |
50 |
6 |
8.5 |
166-171 |
85 |
|
|
84-86, Sch 28 |
|
6 |
8.5 |
171-174 |
86-88, Sch 29 |
|
|
87-89 |
|
6 |
8.5 |
174 |
89-91 |
|
|
Part 4 Other taxes |
||||||
|
90, Sch 29 |
|
6 |
8.5 |
174 |
92, Sch 30 |
|
|
91, 92 |
|
6 |
8.5 |
174 |
93, 94 |
|
|
93 |
|
3 |
1.5 |
86, 87 |
95 |
|
|
94 |
|
6 |
8.5 |
174-179 |
96 |
|
|
95, 96 |
|
7 |
8.5 |
183-187 |
97, 98 |
|
|
97, Sch 30 |
|
7 |
8.5 |
187 |
99, Sch 31 |
|
|
98, 99, Sch 31 |
|
7 |
8.5 |
187 |
100, 101, Sch 32 |
|
|
100, 101 |
|
7 |
8.5 |
187 |
102, 103 |
|
|
102, 103 |
|
7 |
8.5 |
188-205 |
104, 105 |
|
|
104 |
|
5 |
3.5 |
136 |
106 |
|
|
- |
NC18 |
7 |
8.5 |
213,214 |
107 |
|
|
105 |
|
7 |
8.5 |
205 |
108 |
|
|
106, 107, Sch 32 |
|
7 |
8.5 |
209 |
109, 110, Sch 33 |
|
|
108 |
|
7 |
8.5 |
219 |
111 |
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