Amendments proposed to the Finance Bill - continued House of Commons

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Mr Oliver Letwin
Mr Richard Ottaway
Mr James Clappison
Mr Howard Flight
Mr Peter Luff

NS1

To move the following Schedule—

'Children's Tax Credit: Children under five years of age: supplementary

Introduction

    1. Schedule 13B to the Taxes Act 1988 (children's tax credit: provisions applicable where child lives with more than one adult in a year of assessment) is amended as follows.

Child living with married or unmarried couple

    2. After paragraph 3(2) (provisions applicable where neither partner has income above the basic rate limit entitlement where both partners claim in respect of a relevant child) insert—

    "(2AA) If a relevant child is a qualifying child under five years of age the reference in sub-paragraph (2)(b) above to the amount mentioned in section 257AA(2) is to the higher amount applicable by virtue of subsection (2A) of that section.".

Child living with more than one adult: other cases

    3.—(1) Paragraph 6 (provisions applicable in case of child living with more than one adult) is amended as follows.

    (2) After sub-paragraph (4) (apportionment of entitlement) insert—

    "(4AA) If the child is a qualifying child under five years of age the reference in sub-paragraph (4) above to the amount mentioned in section 257AA(2) is to the higher amount applicable by virtue of subsection (2A) of that section".

    (3) After sub-paragraph (7) (claim by person with more than one allotted proportion) insert—

    "(7A) Where sub-paragraph (7) above applies in relation to a person, and any child in respect of which a proportion has been, or could have been, allotted to that person is a qualifying child under five years of age the reference in that sub-paragraph to the amount mentioned in section 257AA(2) is to the higher amount applicable by virtue of subsection (2A) of that section".

Combined cases

    4. In paragraph 7 (provisions applicable where child lives with more than one couple or with one or more couples and one or more other adults), after sub-paragraph (2) insert—

    "(3) Where paragraph 6(4A) or (7A) above applies, the reference in sub-paragraph (2) above to the amount mentioned in section 257AA(2) is to the higher amount applicable by virtue of subsection (2A) of that section.".'.


    ORDER OF THE COMMITTEE OF 26TH APRIL
    That—

    (1) during proceedings on the Finance Bill (except Clauses 1 to 3 and 16 to 53 and Schedules 4 to 11) the Standing Committee do meet on Tuesdays at half-past Ten o'clock and at half-past Four o'clock and on Thursdays at half-past Nine o'clock and at half-past Four o'clock;

    (2) 18 sittings in all shall be allotted to the consideration of the Finance Bill by the Standing Committee;

    (3) the proceedings to be taken on the sittings shall be as shown in the second column of the Table below and shall be taken in the order so shown;

    (4) the proceedings which under paragraph (3) are to be taken on any sitting shall (so far as not previously concluded) be brought to a conclusion at the time specified in the third column of the Table;

    (5) paragraph (3) does not prevent proceedings being taken (in the order shown in the second column of the Table) on any earlier sitting than that provided for under paragraph (3) if all previous proceedings have already been concluded.

TABLE


SittingProceedingsTime for conclusion of proceedings
1stClauses 4 to 6, Schedule 1, Clauses 7 to 9, Schedule 2, Clauses 10 to 15, Schedule 3, Clauses 54 to 56
2ndClauses 4 to 6, Schedule 1, Clauses 7 to 9, Schedule 2, Clauses 10 to 15, Schedule 3, Clauses 54 to 56 (so far as not previously concluded)7 p.m.
3rdClause 57, Schedule 12, Clauses 58 to 61, Schedule 13, Clause 93, Clause 62, Schedule 141 p.m.
4thClause 63, Schedule 15, Clause 64, Schedule 16, Clause 65, Schedule 17, Clause 66, Schedule 187 p.m.
5thClause 67, Schedule 19, Clause 68, Schedule 20, Clause 69, Schedule 21, Clause 70, Schedules 22 and 23, Clause 71, Schedule 24, Clauses 72 and 7311.25 a.m.
6thClauses 74 and 75, Clause 104, Clause 76, Schedule 25, Clauses 77 and 787 p.m.
7thClause 79, Schedule 26, Clauses 80 and 81, Schedule 27, Clause 821 p.m.
8thClause 79, Schedule 26, Clauses 80 and 81, Schedule 27, Clause 82 (so far as not previously concluded)7 p.m.
9thClauses 83 to 8511.25 a.m.
10thClause 86, Schedule 287 p.m.
11thClauses 87 to 891 p.m.
12thClause 90, Schedule 29, Clauses 91 and 92, Clause 947 p.m.
13thClauses 95 and 9611.25 a.m.
14thClause 97, Schedule 30, Clause 987 p.m.
15thClause 99, Schedule 31, Clauses 100 to 103, Clause 1051 p.m.
16thNew Clauses, New Schedules, Clauses 106 and 107, Schedule 32, Clause 108
17thNew Clauses, New Schedules, Clauses 106 and 107, Schedule 32, Clause 108 (so far as not previously concluded)
18thNew Clauses, New Schedules, Clauses 106 and 107, Schedule 32, Clause 108 (so far as not previously concluded)7 p.m.

 
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