Finance (No. 3) Bill (HC Bill 200)

(6) The amendments made by this section have effect in relation to licences taken
out on or after 1 April 2011.

22 VED rates for certain goods vehicles without road-friendly suspension

(1) Part 8 of Schedule 1 to VERA 1994 (rates for goods vehicles) is amended as
30follows.

(2) In—

(a) paragraph 9(1) (rigid vehicles exceeding 3,500 kilograms revenue
weight in case of which pollution requirements are not satisfied), and

(b) paragraph 9A(2) (rigid vehicles exceeding that weight in case of which
35pollution requirements are satisfied),

after “(3)” insert “and paragraph 11D”.

(3) In—

(a) paragraph 11(1) (tractive units exceeding 3,500 kilograms revenue
weight in case of which pollution requirements are not satisfied), and

(b) paragraph 11A(2) (tractive units exceeding that weight in case of which
pollution requirements are satisfied),

for “paragraph 11C” substitute “paragraphs 11C and 11D”.

(4) In paragraph 11C(2) (tractive units between 41,000 and 44,000 kilograms
5revenue weight, with 3 or more axles and used for conveyance of semi-trailers
with 3 or more axles and usable on public road in accordance with law
immediately before 21 March 2000), for “The” substitute “Subject to paragraph
11D, the”.

(5) After paragraph 11C insert—

10“Certain vehicles without road-friendly suspension

11D (1) This paragraph applies to goods vehicles which do not have road-
friendly suspension.

(2) A goods vehicle does not have road-friendly suspension if any
driving axle of the vehicle has neither—

(a) 15an air suspension (that is, a suspension system in which at
least 75 per cent of the spring effect is caused by an air
spring), nor

(b) a suspension which is regarded as being equivalent to an air
suspension for the purposes under Annex II of Council
20Directive 96/53/EC.

(3) The annual rate of vehicle excise duty applicable to a rigid goods
vehicle to which this paragraph applies and which has—

(a) a revenue weight of 15,000 kilograms, and

(b) two axles,

25is £238.

(4) The annual rate of vehicle excise duty applicable to a rigid goods
vehicle to which this paragraph applies and which—

(a) is a vehicle with respect to which the reduced pollution
requirements are satisfied,

(b) 30has a revenue weight of 21,000 kilograms, and

(c) has three axles,

is £193.

(5) The annual rate of vehicle excise duty applicable to a rigid goods
vehicle to which this paragraph applies and which—

(a) 35is a vehicle with respect to which the reduced pollution
requirements are satisfied,

(b) has a revenue weight of not less than 23,000 kilograms but
less than 26,000 kilograms, and

(c) has three axles,

40is £299.

(6) The annual rate of vehicle excise duty applicable to a rigid goods
vehicle to which this paragraph applies and which—

(a) is a vehicle with respect to which the reduced pollution
requirements are satisfied,

(b) 45has a revenue weight of 27,000 kilograms, and

(c) has four or more axles,

is £314.

(7) The annual rate of vehicle excise duty applicable to a tractive unit to
which this paragraph applies and which has two axles and either—

(a) has a revenue weight of 25,000 kilograms, or

(b) 5is a vehicle with respect to which the reduced pollution
requirements are satisfied and has a revenue weight
exceeding 25,000 kilograms but less than 28,000 kilograms,

is £266.

(8) The annual rate of vehicle excise duty applicable to a tractive unit to
10which this paragraph applies and which—

(a) has a revenue weight of 28,000 kilograms,

(b) has two axles, and

(c) is to draw semi-trailers with two or more axles,

is £177.

(9) 15The annual rate of vehicle excise duty applicable to a tractive unit to
which this paragraph applies and which—

(a) is a vehicle with respect to which the reduced pollution
requirements are satisfied,

(b) has a revenue weight of 31,000 kilograms,

(c) 20has two axles, and

(d) is to draw semi-trailers with two or more axles,

is £403.

(10) The annual rate of vehicle excise duty applicable to a tractive unit to
which this paragraph applies and which—

(a) 25is a vehicle with respect to which the reduced pollution
requirements are satisfied,

(b) has a revenue weight of 36,000 kilograms,

(c) has three axles, and

(d) is to draw semi-trailers with two or more axles,

30is £394.

(11) The annual rate of vehicle excise duty applicable to a vehicle to
which paragraph 11C and this paragraph apply and which—

(a) is a vehicle with respect to which the reduced pollution
requirements are satisfied, and

(b) 35has a revenue weight less than 44,000 kilograms,

is £464.

(12) This paragraph does not apply to a vehicle for which the annual rate
of duty is determined under paragraph 9(2) or 11(2).”

(6) The amendments made by this section have effect in relation to licences taken
40out on or after 1 April 2011.

Environmental taxes

23 Rates of climate change levy

(1) In Schedule 6 to FA 2000 (climate change levy), for the table in paragraph 42(1)

substitute—

(2) The amendment made by this section has effect in relation to supplies treated
15as taking place on or after 1 April 2012.

24 Rate of aggregates levy

(1) Section 16 of FA 2010 (increase in rate of aggregates levy from 1 April 2011) is
repealed.

(2) Accordingly, the amendment made by section 20 of FA 2008 (increase in rate
20of aggregates levy from 1 April 2009) continues to have effect in relation to
aggregate subjected to commercial exploitation on or after 1 April 2011.

(3) This section is treated as having come into force on 31 March 2011.

25 Standard rate of landfill tax

(1) In section 42(1)(a) and (2) of FA 1996 (amount of landfill tax), for “£56”
25substitute “£64”.

(2) The amendments made by this section have effect in relation to disposals made
(or treated as made) on or after 1 April 2012.

Part 2 Income tax, corporation tax and capital gains tax

30Anti-avoidance provisions

26 Employment income provided through third parties

Schedule 2 contains provision about steps which are taken in pursuance of, or
which have some other connection with, arrangements concerned with the
provision of rewards or recognition or loans in connection with current, former
35or prospective employments.

27 Tainted charity donations

Schedule 3 contains provision about gifts and other disposals to charities and
community amateur sports clubs.

28 Amounts not fully recognised for accounting purposes

5Schedule 4 contains amendments of Parts 5 and 7 of CTA 2009 (loan
relationships and derivative contracts) relating to cases where amounts are not
fully recognised for accounting purposes.

29 Loan relationships involving connected debtor and creditor

(1) In section 418 of CTA 2009 (loan relationships involving connected debtor and
10creditor where debits exceed credits), in subsection (2), after “creditor
company” insert “or any company connected with it”.

(2) In section 419 of that Act (section 418: supplementary), after subsection (6)
insert—

“(6A) References in section 418 to a company bringing debits or credits into
15account under or for the purposes of this Part include bringing debits
or credits into account under or for the purposes of this Part in
determining the chargeable profits of the company (or in determining
that there were no such profits) for the purposes of Chapter 4 of Part 17
of ICTA (controlled foreign companies).”

(3) 20The amendments made by this section have effect in relation to loan
relationships to which a company is a party (or to which it is treated as a party
under section 418(6A) of CTA 2009) on or after 6 December 2010.

(4) But amounts are to continue to be brought into account for the purposes of Part
5 of CTA 2009 disregarding those amendments if the amounts relate to a time
25before that day.

30 Group mismatch schemes

Schedule 5 contains provision about group mismatch schemes.

31 Company ceasing to be member of group: availability of relief

(1) Section 179 of TCGA 1992 (company ceasing to be member of group: post-
30appointed day cases) is amended as follows.

(2) In subsection (2A)—

(a) for “Where” substitute “Subsection (2AA) applies where”, and

(b) for paragraphs (c) and (d) and the words following those paragraphs
substitute—

“(c) 35at the time company A ceases to be a member of the first
group there is a connection between that group and the
group of companies of which company A becomes a
member on leaving the first group (“the second group”),
and

(d) 40subsequently—

(i) company A ceases to be a member of the second
group, or