Schedule 16 - Tax relief for video games development

Finance Bill – in a Public Bill Committee am 2:30 pm ar 4 Mehefin 2013.

Danfonwch hysbysiad imi am ddadleuon fel hyn

Amendments made: 39, in schedule 16, page 296, line 17, at end insert—

( ) may provide for those amendments to be treated as having come into force on a day earlier than the day on which the order is made or this Act is passed;’.

Amendment 40, in schedule 16, page 296, line 22, leave out ‘1 April 2013.’ and insert

‘the day specified for the purposes of this paragraph in an order made by the Treasury (“the specified day”).

‘( ) An order under sub-paragraph (1) may specify a day earlier than the day on which the order is made or this Act is passed.’.

Amendment 41, in schedule 16, page 296, line 24, leave out ‘1 April 2013’ and insert ‘the specified day’.

Amendment 42, in schedule 16, page 296, line 24, leave out ‘date’ and insert ‘day’.

Amendment 43, in schedule 16, page 296, line 27, leave out ‘1 April 2013’ and insert ‘the specified day’.

Amendment 44, in schedule 16, page 296, line 28, leave out ‘date’ and insert ‘day’.

Amendment 45, in schedule 16, page 296, line 33, at end insert—

4 (1) The Treasury may by order make such amendments of this Schedule as are necessary for the purpose of complying with any undertakings given to the European Commission, or any conditions imposed by the Commission, in connection with an application for State aid approval.

(2) In this paragraph “State aid approval” means approval that the provision made by Part 15B of CTA 2009, to the extent that it constitutes the granting of aid to which any of the provisions of Article 107 or 108 of the Treaty on the Functioning of the European Union applies, is, or would be, compatible with the internal market, within the meaning of Article 107 of that Treaty.

(3) An order under this paragraph may—

(a) make incidental, supplemental, consequential, transitional or saving provision, including provision amending Schedule 17;

(b) contain provision having effect in relation to times before the order is made or this Act is passed.

(4) A statutory instrument that contains (whether alone or with other provisions) an order under this paragraph may not be made unless a draft of the instrument has been laid before, and approved by a resolution of, the House of Commons.’.—(Mr Gauke.)

Schedule 16, as amended, agreed to.