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The House met at half-past Eleven o'clock.
PRAYERS.
1 London Local Authorities and Transport for London Bill,—The Order of the day being read, for the Second Reading of the London Local Authorities and Transport for London Bill;
Ordered, That the Bill be read a second time on Tuesday 5th April.
2 Education Bill [Lords],—Mr Eric Forth reported from Standing Committee A, That it had gone through the Education Bill [Lords], and made Amendments thereunto.
Bill, as amended in the Standing Committee, to be considered to-morrow; and to be printed [Bill 97].
Minutes of Proceedings of the Committee to lie upon the Table.
3 Procurement of Innovative Technologies and Research Bill,—Mrs Anne Campbell, supported by Mr Martin O'Neill, Sir Nicholas Winterton, Mr John McFall, Dr Ian Gibson, Mr Kerry Pollard, Mrs Louise Ellman and Mrs Betty Williams, presented a Bill to make provision in relation to the awarding by government departments and agencies of research and development contracts for innovative technologies; and for connected purposes: And the same was read the first time; and ordered to be read a second time on Friday 17th June and to be printed [Bill 93].
4 Air Traffic Emissions Reduction Bill,—Norman Lamb, supported by Norman Baker, John Barrett, Mr Colin Challen, Sue Doughty, Mr Michael Meacher, Dr John Pugh, Alan Simpson, David Taylor, Sarah Teather, Mr Simon Thomas and John Thurso, presented a Bill to provide for the preparation and implementation of an integrated air transport plan to reduce air traffic emissions: And the same was read the first time; and ordered to be read a second time on Friday 24th June and to be printed [Bill 94].
5 Private Parking Enforcement (Regulation),—Ordered, That leave be given to bring in a Bill to make certain enforcement activities in relation to parking on private land subject to regulation under the Private Security Industry Act 2001; and for connected purposes: And that Annette Brooke, Sue Doughty, Mrs Patsy Calton, Mr David Rendel, Andrew George, Mr Edward Davey, Paul Holmes, Dr John Pugh, Brian Cotter and Simon Hughes do prepare and bring it in.
6 Private Parking Enforcement (Regulation) Bill,—Annette Brooke accordingly presented a Bill to make certain enforcement activities in relation to parking on private land subject to regulation under the Private Security Industry Act 2001; and for connected purposes: And the same was read the first time; and ordered to be read a second time on Friday 8th April and to be printed [Bill 95].
7 Ways and Means,—Amendment of the Law,—The Order of the day being read, for resuming the adjourned Debate on the Question proposed on 16th March, That—
(1) It is expedient to amend the law with respect to the National Debt and the public revenue and to make further provision in connection with finance.
(2) This Resolution does not extend to the making of any amendment with respect to value added tax so as to provide—
(a) for zero-rating or exempting a supply, acquisition or importation;
(b) for refunding an amount of tax;
(c) for any relief, other than a relief that—
(i) so far as it is applicable to goods, applies to goods of every description, and
(ii) so far as it is applicable to services, applies to services of every description;
And the Question being again proposed:—The House resumed the adjourned Debate.
And the Question being put:—It was agreed to.
The Speaker then, pursuant to paragraph (3) of Standing Order No. 51 (Ways and means motions), put forthwith the Questions necessary to dispose of the further Motions which were made by Mr Chancellor of the Exchequer.
2. Rates of tobacco products duty
(1) For the Table of rates of duty in Schedule 1 to the Tobacco Products Duty Act 1979 there shall be substituted—
Table
| An amount equal to 22 per cent of the retail price plus £102.39 per thousand cigarettes. |
| £149.12 per kilogram. |
| £107.18 per kilogram. |
4. Other smoking tobacco and chewing tobacco
| £65.56 per kilogram. |
(2) This Resolution shall have effect as from 6 o'clock in the evening of 16th March 2005.
And it is hereby declared that it is expedient in the public interest that this Resolution should have statutory effect under the provisions of the Provisional Collection of Taxes Act 1968.
3. Rate of duty on beer
(1) In section 36(1AA)(a) of the Alcoholic Liquor Duties Act 1979 for "£12.59" there shall be substituted "£12.92".
(2) This Resolution shall have effect as from midnight on 20th March 2005.
And it is hereby declared that it is expedient in the public interest that this Resolution should have statutory effect under the provisions of the Provisional Collection of Taxes Act 1968.
4. Rates of duty on wine and made-wine
(1) For Part 1 of the Table of rates of duty in Schedule 1 to the Alcoholic Liquor Duties Act 1979 there shall be substituted—
WINE AND MADE-WINE OF A STRENGTH NOT EXCEEDING 22 PER CENT
Description of wine or made-wine
| Rates of duty per hectolitre |
| £ |
Wine or made-wine of a strength not exceeding 4 per cent
| 51.69 |
Wine or made-wine of a strength exceeding 4 per cent but not exceeding 5.5 per cent
| 71.07 |
Wine or made-wine of a strength exceeding 5.5 per cent but not exceeding 15 per cent and not sparkling
| 167.72 |
Sparkling wine or sparkling made-wine of a strength exceeding 5.5 per cent but less than 8.5 per cent
| 166.70 |
Sparkling wine or sparkling made-wine of a strength of 8.5 per cent or of a strength exceeding 8.5 per cent but not exceeding 15 per cent
| 220.54 |
Wine or made-wine of a strength exceeding 15 per cent but not exceeding 22 per cent
| 223.62 |
(2) This Resolution shall have effect as from midnight on 20th March 2005.
And it is hereby declared that it is expedient in the public interest that this Resolution should have statutory effect under the provisions of the Provisional Collection of Taxes Act 1968.
5. Hydrocarbon oil etc. duties (rates and rebates)
Resolved, That provision may be made amending rates and rebates in the Hydrocarbon Oil Duties Act 1979.
6. Vehicle excise duty (rates)
(1) The Vehicle Excise and Registration Act 1994 shall be amended as follows.
(2) In subsection (3)(b) of section 13, as currently in force, for "annual rate currently applicable to a vehicle under paragraph 1(2) of Schedule 1" there shall be substituted "basic goods vehicle rate currently applicable".
(3) In that section, after subsection (6) there shall be inserted—
"(7) In this section "the basic goods vehicle rate" means the annual rate applicable, by virtue of sub-paragraph (1) of paragraph 9 of Schedule 1, to a rigid goods vehicle which—
(a) is not a vehicle with respect to which the reduced pollution requirements are satisfied, and
(b) falls within column (3) of the table in that sub-paragraph and has a revenue weight exceeding 3,500 kilograms and not exceeding 7,500 kilograms."
(4) In sections 35A(5) and 36(3), for the words from "to the annual rate" to "(or" there shall be substituted—
"(a) in the case of a vehicle licence, to the annual rate which at the beginning of the relevant period was applicable to a vehicle of the description specified in the application, or
(b) in the case of a trade licence, to the basic goods vehicle rate (within the meaning of section 13) which was applicable at that time (or to the annual rate which at that time was applicable".
(5) Schedule 1 shall be amended as follows.
(6) In paragraph 1(2), for "£165" there shall be substituted "£170".
(7) For the Table in paragraph 1B there shall be substituted—
| Rate |
| (2)
| (3)
| (4)
| (5) |
| Not exceeding
| Reduced rate
| Standard rate
| Premium rate |
| g/km
| £
| £
| £ |
| 100
| 55
| 65
| 75 |
| 120
| 65
| 75
| 85 |
| 150
| 95
| 105
| 115 |
| 165
| 115
| 125
| 135 |
| 185
| 140
| 150
| 160 |
| -
| 160
| 165
| 170 |
(8) In paragraph 3(1A), for "the general rate specified in paragraph 1(2)" there shall be substituted "£165".
(9) In paragraph 7(3A)(b), for "the general rate specified in paragraph 1(2)" there shall be substituted "£165".
(a) in sub-paragraph (2), for "an amount equal to the amount of the general rate specified in paragraph 1(2)" there shall be substituted "£165",
(b) in sub-paragraph (3), for "an amount equal to 140 per cent of the amount of the general rate specified in paragraph 1(2)" there shall be substituted "£230", and
(c) sub-paragraphs (3A) and (3B) shall be omitted.
(11) Paragraph (4) of this Resolution shall have effect on and after 17th March 2005; and the remainder of this Resolution shall have effect in relation to licences taken out on or after 17th March 2005 for a period beginning on or after 1st April 2005.
And it is hereby declared that it is expedient in the public interest that this Resolution should have statutory effect under the provisions of the Provisional Collection of Taxes Act 1968.
7. Value added tax (goods subject to warehousing regime)
Resolved, That provision may be made for the purposes of value added tax in connection with goods subject to a warehousing regime.
8. Value added tax (fuel for private use)
Resolved, That provision may be made for and in connection with amending section 57 of the Value Added Tax Act 1994.
9. Value added tax (overstated or overpaid amounts)
(1) Section 80 of the Value Added Tax Act 1994 shall be amended as follows.
(2) For subsection (1) there shall be substituted—
(a) has accounted to the Commissioners for VAT for a prescribed accounting period (whenever ended), and
(b) in doing so, has brought into account as output tax an amount that was not output tax due,
the Commissioners shall be liable to credit the person with that amount.
(1A) Where the Commissioners—
(a) have assessed a person to VAT for a prescribed accounting period (whenever ended), and
(b) in doing so, have brought into account as output tax an amount that was not output tax due,
they shall be liable to credit the person with that amount.
(1B) Where a person has for a prescribed accounting period (whenever ended) paid to the Commissioners an amount by way of VAT that was not VAT due to them, otherwise than as a result of—
(a) an amount that was not output tax due being brought into account as output tax, or
(b) an amount of input tax allowable under section 26 not being brought into account,
the Commissioners shall be liable to repay to that person the amount so paid.".
(3) In subsection (2) before "repay" there shall be inserted "credit or".
(4) After subsection (2) there shall be inserted—
(a) as a result of a claim under this section by virtue of subsection (1) or (1A) above an amount falls to be credited to a person, and
(b) after setting any sums against it under or by virtue of this Act, some or all of that amount remains to his credit,
the Commissioners shall be liable to pay (or repay) to him so much of that amount as so remains.".
(5) In subsection (3) for "under this section, that repayment" there shall be substituted "under this section by virtue of subsection (1) or (1A), that the crediting".
(6) For subsection (3A) there shall be substituted—
"(3A) Subsection (3B) below applies for the purposes of subsection (3) above where—
(a) an amount would (apart from subsection (3) above) fall to be credited under subsection (1) or (1A) above to any person ("the taxpayer"), and
(b) the whole or a part of the amount brought into account as mentioned in paragraph (b) of that subsection has, for practical purposes, been borne by a person other than the taxpayer.".
(7) In subsection (3B), in paragraph (a), for "repayment" there shall be substituted "crediting".
(8) For subsection (4) there shall be substituted—
"(4) The Commissioners shall not be liable on a claim under this section—
(a) to credit an amount to a person under subsection (1) or (1A) above, or
(b) to repay an amount to a person under subsection (1B) above,
if the claim is made more than 3 years after the relevant date.
(4ZA) The relevant date is—
(a) in the case of a claim by virtue of subsection (1) above, the end of the prescribed accounting period mentioned in that subsection, unless paragraph (b) below applies;
(b) in the case of a claim by virtue of subsection (1) above in respect of an erroneous voluntary disclosure, the end of the prescribed accounting period in which the disclosure was made;
(c) in the case of a claim by virtue of subsection (1A) above in respect of an assessment issued on the basis of an erroneous voluntary disclosure, the end of the prescribed accounting period in which the disclosure was made;
(d) in the case of a claim by virtue of subsection (1A) above in any other case, the end of the prescribed accounting period in which the assessment was made;
(e) in the case of a claim by virtue of subsection (1B) above, the date on which the payment was made.
In the case of a person who has ceased to be registered under this Act, any reference in paragraphs (b) to (d) above to a prescribed accounting period includes a reference to a period that would have been a prescribed accounting period had the person continued to be registered under this Act.
(4ZB) For the purposes of this section the cases where there is an erroneous voluntary disclosure are those cases where—
(a) a person discloses to the Commissioners that he has not brought into account for a prescribed accounting period (whenever ended) an amount of output tax due for the period;
(b) the disclosure is made in a later prescribed accounting period (whenever ended); and
(c) some or all of the amount is not output tax due.".
(9) For subsections (4A) and (4B) there shall be substituted—
(a) an amount has been credited under subsection (1) or (1A) above to any person at any time on or after 23rd March 2005, and
(b) the amount so credited exceeded the amount which the Commissioners were liable at that time to credit to that person,
the Commissioners may, to the best of their judgement, assess the excess credited to that person and notify it to him.".
(10) For subsection (7) there shall be substituted—
"(7) Except as provided by this section, the Commissioners shall not be liable to credit or repay any amount accounted for or paid to them by way of VAT that was not VAT due to them.".
(11) The side-note to the section shall accordingly become "Credit for, or repayment of, overstated or overpaid VAT".
(12) In consequence of those amendments the Value Added Tax Act 1994 shall be amended as follows.
(13) In section 78, in subsection (1)(a) for "and which they are in consequence liable to repay to him" there shall be substituted "and, as a result, they are liable under section 80(2A) above to pay (or repay) an amount to him,".
(a) in subsection (2)(a), for "repayment" there shall be substituted "crediting";
(b) in subsection (2)(b), for "the cost of the original payment of that amount to the Commissioners" there shall be substituted "the amount brought into account as mentioned in paragraph (b) of subsection (1) or (1A) of that section";
(c) in subsection (3)(a), for "repayment" there shall be substituted "crediting of the amount";
(d) for subsection (3)(b) there shall be substituted—
"(b) provision for cases where an amount is credited but an equal amount is not reimbursed in accordance with the arrangements;";
(e) in subsection (3)(c), for "repaid" there shall be substituted "paid (or repaid)";
(f) in subsection (4)(a), for "to make the repayments to the Commissioners that they are required to make" there shall be substituted "to make the repayments, or give the notifications, to the Commissioners that they are required to make or give";
(i) for "repayment", in the first place, there shall be substituted "credit";
(ii) for "the making of any repayment" there shall be substituted "the crediting of any amount".
(15) In section 80B after subsection (1) there shall be inserted—
(a) an amount ("the gross credit") has been credited to any person under subsection (1) or (1A) of section 80 above,
(b) any sums were set against that amount, in accordance with subsection (2A) of that section, and
(c) the amount reimbursed in accordance with the reimbursement arrangements was less than the gross credit,
subsection (1B) below applies.
(a) the person shall cease to be entitled to so much of the gross credit as exceeds the amount so reimbursed, and
(b) the Commissioners may, to the best of their judgement, assess the amount due from that person and notify it to him,
but an amount shall not be assessed under this subsection to the extent that the person is liable to pay it to the Commissioners as mentioned in subsection (1) above.
(1C) In determining the amount that a person is liable to pay as mentioned in subsection (1) above, any amount reimbursed in accordance with the reimbursement arrangements shall be regarded as first reducing so far as possible the amount that he would have been liable so to pay, but for the reimbursement of that amount.
(1D) For the purposes of this section, nil is an amount.
(1E) Any reference in any other provision of this Act to an assessment under subsection (1) above includes, if the context so admits, a reference to an assessment under subsection (1B) above.".
(a) in paragraph (t), before "repayment" there shall be inserted "crediting or";
(b) in paragraph (ta), after "80B(1)" there shall be inserted "or (1B)".
(17) The amendments made by this Resolution shall have effect in any case where a claim under section 80(2) of the Value Added Tax Act 1994 is made on or after 23rd March 2005, whenever the event occurred in respect of which the claim is made.
And it is hereby declared that it is expedient in the public interest that this Resolution should have statutory effect under the provisions of the Provisional Collection of Taxes Act 1968.
10. Value added tax (gas and electricity supplied by persons outside UK)
(1) In paragraph 8 of Schedule 6 to the Value Added Tax Act 1994—
(a) after "8" there shall be inserted ", or any supply of goods is treated by virtue of section 9A,", and
(b) after "the services" there shall be inserted "or goods".
(2) This Resolution shall have effect in relation to supplies made on or after 17th March 2005.
And it is hereby declared that it is expedient in the public interest that this Resolution should have statutory effect under the provisions of the Provisional Collection of Taxes Act 1968.
11. Income tax (charge and rates for 2005-06)
Resolved, That income tax shall be charged for the year 2005-06, and for that year—
(a) the starting rate shall be 10%;
(b) the basic rate shall be 22%;
(c) the higher rate shall be 40%.
And it is hereby declared that it is expedient in the public interest that this Resolution should have statutory effect under the provisions of the Provisional Collection of Taxes Act 1968.
12. Income tax (personal allowances for those aged 65 or more)
(1) For the year 2005-06—
(a) the amount specified in section 257(2) of the Income and Corporation Taxes Act 1988 shall be £7,090; and
(b) the amount specified in section 257(3) of that Act shall be £7,220.
(2) Accordingly, section 257C(1) of that Act, so far as it relates to the amounts so specified, shall not apply for that year.
And it is hereby declared that it is expedient in the public interest that this Resolution should have statutory effect under the provisions of the Provisional Collection of Taxes Act 1968.
13. Corporation tax (charge and rate for 2006)
The Question being put, That corporation tax shall be charged for the financial year 2006 at the rate of 30%;
The House divided.
Tellers for the Ayes, Mr John Heppell, Mr Nick Ainger: 382.
Tellers for the Noes, Pete Wishart, Mr Michael Weir: 14.
So the Question was agreed to.
14. Corporation tax (small companies' rate and fraction for 2005)
Resolved, That for the financial year 2005—
(a) the small companies' rate shall be 19%, and
(b) the fraction mentioned in section 13(2) of the Income and Corporation Taxes Act 1988 shall be 11/400ths.
And it is hereby declared that it is expedient in the public interest that this Resolution should have statutory effect under the provisions of the Provisional Collection of Taxes Act 1968.
15. Corporation tax (starting rate and fraction for 2005)
Resolved, That for the financial year 2005—
(a) the corporation tax starting rate shall be 0%, and
(b) the fraction mentioned in section 13AA of the Income and Corporation Taxes Act 1988 shall be 19/400ths.
And it is hereby declared that it is expedient in the public interest that this Resolution should have statutory effect under the provisions of the Provisional Collection of Taxes Act 1968.
16. Corporation tax (non-corporate distribution rate for 2005)
Resolved, That the non-corporate distribution rate for the financial year 2005 shall be 19%.
And it is hereby declared that it is expedient in the public interest that this Resolution should have statutory effect under the provisions of the Provisional Collection of Taxes Act 1968.
17. Armed forces pensions and compensation schemes
(1) The Income Tax (Earnings and Pensions) Act 2003 shall be amended in accordance with the following provisions of this Resolution.
(2) In section 393(1) as originally enacted, after "non-approved retirement benefits scheme" there shall be inserted "other than a scheme established by an order under section 1(2) of the Armed Forces (Pensions and Compensation) Act 2004 (armed and reserve forces compensation schemes)".
(3) After section 640 there shall be inserted—
"640A Lump sums provided under armed forces pension scheme
No liability to income tax arises on a lump sum provided under a scheme established by the Armed Forces Early Departure Payments Scheme Order 2005 (S.I. 2005/437).".
(4) In section 641, after paragraph (g) of subsection (1) there shall be inserted—
"(h) a benefit under a scheme established by an order under section 1(2) of the Armed Forces (Pensions and Compensation) Act 2004 payable to a person by reason of his illness or injury—
(i) by way of a lump sum, or
(ii) following the termination of the person's service in the armed forces or reserve forces.".
(5) The amendments made this Resolution shall have effect for the year 2005-06, and the amendments made by paragraphs (3) and (4) shall also have effect for subsequent years of assessment.
And it is hereby declared that it is expedient in the public interest that this Resolution should have statutory effect under the provisions of the Provisional Collection of Taxes Act 1968.
18. Donations to charity by individuals
Resolved, That provision may be made amending section 25 of the Finance Act 1990.
19. Employee securities
Resolved, That provision (including provision having retrospective effect) may be made in relation to securities acquired pursuant to a right or opportunity available by reason of employment.
20. Scientific research organisations
Resolved, That provision may be made amending sections 82B and 508 of the Income and Corporation Taxes Act 1988 and section 88 of the Income Tax (Trading and Other Income) Act 2005.
21. Unit trusts and open-ended investment companies
Resolved, That provision may be made about the taxation of unit holders in authorised unit trust schemes and shareholders in open-ended investment companies.
22. Alternative finance arrangements
Resolved, That, for the purposes of income tax, corporation tax and capital gains tax, provision may be made about arrangements which constitute an alternative to transactions involving the payment of interest.
23. Film production etc
Resolved, That provision (including provision having retrospective effect) may be made—
(a) about expenditure on the production or acquisition of films, and
(b) in relation to cases where relief has been claimed or deducted in relation to such expenditure.
24. Partnerships (income tax)
Resolved, That provision (including provision having retrospective effect) may be made for the purposes of income tax in relation to individuals who are or have been members of a partnership or a limited liability partnership.
25. Accounting practice
Resolved, That provision (including provision having retrospective effect) may be made with respect to matters connected with accounting practice.
26. Securitisation companies
(1) Provision (including provision having retrospective effect) may be made enabling the Treasury to make provision by regulations as to the application of the Corporation Tax Acts in relation to a securitisation company.
(2) In paragraph (1) of this Resolution a "securitisation company" means a company—
(a) in relation to which the following conditions are met—
(i) it is party as debtor to a capital market investment,
(ii) securities representing that capital market investment are issued and,
(iii) the capital market investment is part of a capital market arrangement,
and which meets such other conditions as may be specified, or
(b) of a description specified by reference to its relationship, direct or indirect, with a company within paragraph (a).
(3) In paragraph (2) of this Resolution—
"capital market investment" and "capital market arrangement" have the same meaning as in section 72B(1) of the Insolvency Act 1986; and
"specified" means specified in the Treasury regulations.
27. Double taxation relief
Resolved, That provision (including provision having retrospective effect) may be made amending Part 18 of the Income and Corporation Taxes Act 1988.
28. Corporation tax (counteracting tax arbitrage)
Resolved, That provision may be made for the purposes of corporation tax about—
(a) amounts that are not to be allowed as deductions for the purposes of the Corporation Tax Acts; and
(b) contributions to the capital of any company that are to be treated as income arising to the company.
29. Controlled foreign companies
Resolved, That provision (including provision having retrospective effect) may be made amending Chapter 4 of Part 17 of the Income and Corporation Taxes Act 1988.
30. Annual payments for consideration
Resolved, That provision (including provision having retrospective effect) may be made amending section 125 of the Income and Corporation Taxes Act 1988.
31. Provision not at arm's length
Resolved, That provision (including provision having retrospective effect) may be made amending Schedule 28AA to the Income and Corporation Taxes Act 1988.
32. Intangible fixed assets
Resolved, That provision may be made amending Schedule 29 to the Finance Act 2002 and section 86(2) of the Finance Act 1993.
33. Insurance companies
Resolved, That provision (including provision having retrospective effect) may be made about insurance companies.
34. Chargeable gains
Resolved, That provision (including provision having retrospective effect) may be made amending, or making amendments connected with, the Taxation of Chargeable Gains Act 1992.
35. Charges on income
Resolved, That provision may be made in relation to charges on income for the purposes of corporation tax.
36. Rent factoring
Resolved, That provision may be made—
(a) amending any enactment contained in sections 43A to 43G of the Income and Corporation Taxes Act 1988, or
(b) in relation to finance agreements (whenever entered into) to which section 43D of that Act would apply but for section 43E(1)(a) or (b) of it.
37. Loan relationships etc
Resolved, That provision (including provision having retrospective effect) may be made for the purposes of corporation tax in relation to—
(a) loan relationships, and
(b) other relationships where a company stands, or is treated as standing, in the position of a creditor or debtor in relation to a debt.
38. Manufactured interest
Resolved, That provision may be made amending paragraph 3 of Schedule 23A to the Income and Corporation Taxes Act 1988.
39. Capital redemption policies
Resolved, That provision (including provision having retrospective effect) may be made in relation to capital redemption policies, within the meaning of Chapter 2 of Part 13 of the Income and Corporation Taxes Act 1988.
40. Strips of interest-bearing corporate securities
Resolved, That provision (including provision having retrospective effect) may be made in relation to assets which—
(a) represent the right to, or
the payment of, or payments corresponding to, the whole or a part of one or more payments remaining to be made under a security.
41. Derivative contracts
Resolved, That provision (including provision having retrospective effect) may be made in relation to derivative contracts for the purposes of corporation tax.
42. Annuities and other annual payments
Resolved, That provision may be made in relation to assets which—
(a) represent the right to, or
the payment of, or payments corresponding to, the whole or a part of one or more payments remaining to be made under an annuity or other obligation to make annual payments.
43. Tonnage tax
Resolved, That provision may be made amending Schedule 22 to the Finance Act 2000.
44. The United Kingdom Atomic Energy Authority
Resolved, That provision may be made in relation to the United Kingdom Atomic Energy Authority.
45. Stamp duty land tax
Resolved, That provision may be made amending Part 4 of the Finance Act 2003.
46. Stamp duty land tax (miscellaneous amendments)
(1) Part 4 of the Finance Act 2003 shall be amended in accordance with the following provisions of this Resolution.
(2) In section 45, at the end of subsection (3) there shall be inserted "except in a case where the secondary contract gives rise to a transaction that is exempt from charge by virtue of subsection (3) of section 73 (alternative property finance: land sold to financial institution and re-sold to individual)".
(3) In section 57A, after subsection (3) there shall be inserted—
"(3A) Where the leaseback element of a sale and leaseback arrangement is exempt from charge by virtue of this section, the market value of the subject-matter of each transaction is to be determined for the purposes of this Part without reference to any incumbrance which is attached to the subject-matter by virtue of the arrangement."
(4) In paragraph 1(7) of Schedule 7, for "paragraph 3" there shall be substituted "paragraphs 3 and 4A".
(5) In paragraph 3 of Schedule 7, at the end of sub-paragraph (5) there shall be inserted "and paragraph 4A (withdrawal of group relief in certain cases involving successive transactions)".
(6) In paragraph 4 of Schedule 7—
(a) in sub-paragraph (3), for paragraph (b) there shall be substituted—
"(b) another company that—
(i) is above the vendor in the group structure, and
(ii) as a result of the transaction ceases to be a member of the same group as the purchaser.", and
(b) in sub-paragraph (5), for "this purpose" there shall be substituted "the purposes of sub-paragraphs (3) and (4)".
(7) After paragraph 4 of Schedule 7 there shall be inserted—
"Withdrawal of group relief in certain cases involving successive transactions
4A(1) Where, in the case of a transaction ("the relevant transaction") that is exempt from charge by virtue of paragraph 1 (group relief)—
(a) there is a change in the control of the purchaser,
(i) before the end of the period of three years beginning with the effective date of the relevant transaction, or
(ii) in pursuance of, or in connection with, arrangements made before the end of that period,
(c) apart from this paragraph, group relief in relation to the relevant transaction would not be withdrawn under paragraph 3, and
(d) any previous transaction falls within sub-paragraph (2),
paragraphs 3 and 4 have effect in relation to the relevant transaction as if the vendor in relation to the earliest previous transaction falling within sub-paragraph (2) were the vendor in relation to the relevant transaction.
(2) A previous transaction falls within this sub-paragraph if—
(a) the previous transaction is exempt from charge by virtue of paragraph 1, 7 or 8,
(b) the effective date of the previous transaction is less than three years before the date of the event falling within sub-paragraph (1)(a),
(c) the chargeable interest acquired under the relevant transaction by the purchaser in relation to that transaction is the same as, comprises, forms part of, or is derived from, the chargeable interest acquired under the previous transaction by the purchaser in relation to the previous transaction, and
(d) since the previous transaction, the chargeable interest acquired under that transaction has not been acquired by any person under a transaction that is not exempt from charge by virtue of paragraph 1, 7 or 8.
(3) For the purposes of sub-paragraph (1)(a) there is a change in the control of a company if—
(a) any person who controls the company (alone or with others) ceases to do so,
(b) a person obtains control of the company (alone or with others), or
(c) the company is wound up.
References to "control" in this sub-paragraph shall be construed in accordance with section 416 of the Taxes Act 1988.
(4) If two or more transactions effected at the same time are the earliest previous transactions falling within sub-paragraph (2), the reference in sub-paragraph (1) to the vendor in relation to the earliest previous transaction is a reference to the persons who are the vendors in relation to the earliest previous transactions.
(5) In this paragraph "arrangements" includes any scheme, agreement or understanding, whether or not legally enforceable."
(8) In paragraph 11(5)(a) of Schedule 17A, for the words from "the purchaser" to the end there shall be substituted "the event falling within paragraph 3(1)(a) of Schedule 7 (purchaser ceasing to be a member of the same group as the vendor), as read with paragraph 4A of that Schedule".
(9) In paragraph 8 of Schedule 7—
(a) in sub-paragraph (1)(b) for "the first and second conditions" there shall be substituted "all the conditions", and
(b) after sub-paragraph (5) there shall be inserted—
"(5A) The third condition is that the undertaking or part acquired by the acquiring company has as its main activity the carrying on of a trade that does not consist wholly or mainly of dealing in chargeable interests.
In this sub-paragraph "trade" has the same meaning as in the Taxes Act 1988."
(10) After paragraph 17 of Schedule 15 there shall be inserted—
"Withdrawal of money etc from partnership after transfer of chargeable interest
17A(1) This paragraph applies where—
(a) there is a transfer of a chargeable interest to a partnership ("the land transfer");
(b) the land transfer falls within paragraph (a), (b) or (c) of paragraph 10(1);
(c) during the period of three years beginning with the date of the land transfer, a qualifying event occurs.
(2) A qualifying event is—
(a) a withdrawal from the partnership of money or money's worth which does not represent income profit by the relevant person—
(i) withdrawing capital from his capital account,
(ii) reducing his interest, or
(iii) ceasing to be a partner, or
(b) in a case where the relevant person has made a loan to the partnership—
(i) the repayment (to any extent) by the partnership of the loan, or
(ii) a withdrawal by the relevant person from the partnership of money or money's worth which does not represent income profit.
(3) For this purpose the relevant person is—
(a) where the land transfer falls within paragraph 10(1)(a) or (b), the person who makes the land transfer, and
(b) where the land transfer falls within paragraph 10(1)(c), the partner concerned or a person connected with him.
(4) The qualifying event—
(a) shall be taken to be a land transaction, and
(b) is a chargeable transaction.
(5) The partners shall be taken to be the purchasers under the transaction.
(6) Paragraphs 6 to 8 (responsibility of partners) have effect in relation to the transaction.
(7) The chargeable consideration for the transaction shall be taken to be—
(a) in a case falling within sub-paragraph (2)(a), equal to the value of the money or money's worth withdrawn from the partnership, or
(b) in a case falling within sub-paragraph (2)(b)(i), equal to the amount repaid, and
(c) in a case falling within sub-paragraph (2)(b)(ii), equal to so much of the value of the money or money's worth withdrawn from the partnership as does not exceed the amount of the loan,
but (in any case) shall not exceed the market value, as at the effective date of the land transfer, of the chargeable interest transferred by the land transfer, reduced by any amount previously chargeable to tax."
(11) For paragraph 3 of Schedule 16 there shall be substituted—
3(1) Subject to sub-paragraph (2), where a person acquires a chargeable interest as bare trustee, this Part applies as if the interest were vested in, and the acts of the trustee in relation to it were the acts of, the person or persons for whom he is trustee.
(2) Sub-paragraph (1) does not apply in relation to the grant of a lease.
(3) Where a lease is granted to a person as bare trustee, he is treated for the purposes of this Part, as it applies in relation to the grant of that lease, as purchaser of the whole of the interest acquired.
(4) Where a lease is granted by a person as bare trustee, he is to be treated for the purposes of this Part, as it applies in relation to the grant of the lease, as vendor of the whole of the interest disposed of."
(12) In paragraph 11 of Schedule 17A, for sub-paragraph (1) there shall be substituted—
"(1) This paragraph applies where the grant of a lease is exempt from charge by virtue of any of the provisions specified in sub-paragraph (3)."
(13) In paragraph 15A of Schedule 17A—
(a) after sub-paragraph (1) there shall be inserted—
"(1A) Where any consideration in money or money's worth (other than an increase in rent) is given by the lessee for any variation of a lease, other than a variation of the amount of the rent or of the term of the lease, the variation is treated for the purposes of this Part as an acquisition of a chargeable interest by the lessee.", and
(b) for the heading preceding that paragraph there shall be substituted "Reduction of rent or term or other variation of lease".
(14) After paragraph 18 of Schedule 17A there shall be inserted—
"Loan or deposit in connection with grant or assignment of lease
18A(1) Where, under arrangements made in connection with the grant of a lease—
(a) the lessee, or any person connected with him or acting on his behalf, pays a deposit, or makes a loan, to any person, and
(b) the repayment of all or part of the deposit or loan is contingent on anything done or omitted to be done by the lessee or on the death of the lessee,
the amount of the deposit or loan (disregarding any repayment) is to be taken for the purposes of this Part to be consideration other than rent given for the grant of the lease.
(2) Where, under arrangements made in connection with the assignment of a lease—
(a) the assignee, or any person connected with him or acting on his behalf, pays a deposit, or makes a loan, to any person, and
(b) the repayment of all or part of the deposit or loan is contingent on anything done or omitted to be done by the assignee or on the death of the assignee,
the amount of the deposit or loan (disregarding any repayment) is to be taken for the purposes of this Part to be consideration other than rent given for the assignment of the lease.
(3) In the case of a transaction which consists of the grant or assignment of a lease of residential property, tax is not chargeable by virtue of this paragraph merely because of paragraph 9(2) of Schedule 5 (which excludes the 0% band in the Tables in section 55(2) in cases where the relevant rental figure exceeds £600 a year).
(4) Section 839 of the Taxes Act 1988 (connected persons) has effect for the purposes of this paragraph."
(15) In section 80, after subsection (4) there shall be inserted—
"(4A) Where the transaction ("the relevant transaction") is the grant or assignment of a lease, no claim may be made under subsection (4)—
(a) in respect of the repayment (in whole or part) of any loan or deposit that is treated by paragraph 18A of Schedule 17A as being consideration given for the relevant transaction, or
(b) in respect of the refund of any of the consideration given for the relevant transaction, in a case where the refund—
(i) is made under arrangements that were made in connection with the relevant transaction, and
(ii) is contingent on the determination or assignment of the lease or on the grant of a chargeable interest out of the lease."
(16) Subject to paragraph (20) of this Resolution, paragraphs (4) to (8) of this Resolution shall have effect where the effective date of the relevant transaction (within the meaning of paragraph 3 or 4A of Schedule 7 to the Finance Act 2003) is after 16th March 2005.
(17) Subject to paragraph (20) of this Resolution, paragraph (10) of this Resolution shall have effect where the effective date of the transaction transferring the chargeable interest to the partnership is after 16th March 2005.
(18) Subject to paragraph (20) of this Resolution, paragraphs (11) and (12) of this Resolution shall have effect where the effective date of the land transaction consisting of the grant of the lease is after 16th March 2005.
(19) Subject to paragraph (20) of this Resolution, the amendments made by the other provisions of this Resolution shall have effect in relation to any transaction of which the effective date is after 16th March 2005.
(20) The amendments made by this Resolution shall not have effect—
(a) in relation to any transaction which is effected in pursuance of a contract entered into and substantially performed on or before 16th March 2005, or
(b) subject to paragraph (21) of this Resolution, in relation to any other transaction which is effected in pursuance of a contract entered into on or before that date.
(21) The exclusion by paragraph (20)(b) of this Resolution of transactions effected in pursuance of contracts entered into on or before 16th March 2005 shall not apply—
(a) if there is any variation of the contract or assignment of rights under the contract after that date,
(b) if the transaction is effected in consequence of the exercise after that date of any option, right of pre-emption or similar right, or
(c) if after that date there is an assignment, subsale or other transaction (relating to the whole or part of the subject-matter of the contract) as a result of which a person other than the purchaser under the contract becomes entitled to call for a conveyance to him.
(22) In this Resolution "effective date" and "substantially performed" have the same meaning as in Part 4 of the Finance Act 2003.
And it is hereby declared that it is expedient in the public interest that this Resolution should have statutory effect under the provisions of the Provisional Collection of Taxes Act 1968.
47. Stamp duty land tax and stamp duty (thresholds)
(1) In subsection (2) of section 55 of the Finance Act 2003, in Table A, for "£60,000" in both places there shall be substituted "£120,000".
(2) In paragraph 2(3) of Schedule 5 to that Act, in Table A, for "£60,000" in both places there shall be substituted "£120,000".
(3) In Schedule 13 to the Finance Act 1999, in paragraph 4, for "£60,000" in both places there shall be substituted "£120,000".
(4) Paragraphs (1) and (2) of this Resolution shall apply in relation to any transaction of which the effective date (within the meaning of Part 4 of the Finance Act 2003) is after 16th March 2005.
(5) Paragraph (3) of this Resolution shall apply in relation to instruments executed after 16th March 2005.
And it is hereby declared that it is expedient in the public interest that this Resolution should have statutory effect under the provisions of the Provisional Collection of Taxes Act 1968.
48. Stamp duty land tax and stamp duty (removal of disadvantaged areas relief)
(1) Schedule 6 to the Finance Act 2003 shall be amended in accordance with paragraphs (2) to (7) of this Resolution.
(2) In paragraph 3, after "if" there shall be inserted "(a)" and at the end there shall be inserted ", and
(b) the land is wholly or partly residential property".
(3) Paragraph 4 shall be omitted.
(a) for the first sentence of sub-paragraph (1) there shall be substituted—
"This paragraph applies, where the land is partly non-residential property and partly residential property, in relation to the consideration attributable to land that is residential property.";
(b) in the second sentence of that sub-paragraph "land that is non-residential property or" shall be omitted;
(c) sub-paragraphs (2) and (3) shall be omitted.
(5) In paragraph 7(1) after "if" there shall be inserted "(a)" and at the end of that sub-paragraph there shall be inserted ", and
(b) the land situated in a disadvantaged area is wholly or partly residential property".
(6) Paragraph 8 shall be omitted.
(a) for the first sentence of sub-paragraph (1) there shall be substituted—
"This paragraph applies, where the land situated in a disadvantaged area is partly non-residential property and partly residential property, in relation to the consideration attributable to land that is residential property.";
(b) in the second sentence of that sub-paragraph "land that is non-residential property or" shall be omitted;
(c) sub-paragraphs (2) and (3) shall be omitted.
(8) The Stamp Duty (Disadvantaged Areas) (Application of Exemptions) Regulations 2003 shall be amended in accordance with paragraphs (9) and (10) of this Resolution.
(9) After regulation 2 there shall be inserted—
"2A Disapplication of exemptions conferred by section 92 or by Schedule 30 where all of land is non-residential property
An exemption conferred by section 92 or by Schedule 30 shall not apply where none of the land in question is residential property.".
(10) In regulation 5, after paragraph (3) there shall be inserted—
"(3A) An exemption conferred by section 92 or by Schedule 30 shall not apply in relation to any duty chargeable in respect of relevant consideration, or the rate or average rate of rent, attributed to the land in question to the extent that it is not residential property.".
(11) Subject to paragraph (12) of this Resolution, paragraphs (1) to (7) of this Resolution shall apply in relation to any transaction of which the effective date is after 16th March 2005.
(12) Those paragraphs shall not apply—
(a) in relation to any transaction that is effected in pursuance of a contract entered into and substantially performed on or before 16th March 2005, or
(b) (subject to paragraph (13) of this Resolution) in relation to any other transaction that is effected in pursuance of a contract entered into on or before that date.
(13) The exclusion by paragraph (12)(b) of this Resolution of transactions effected in pursuance of contracts entered into on or before 16th March 2005 shall not apply—
(a) if there is any variation of the contract or assignment of rights under the contract after that date,
(b) if the transaction is effected in consequence of the exercise after that date of any option, right of pre-emption or similar right, or
(c) if after that date there is an assignment, subsale or other transaction (relating to the whole or part of the subject-matter of the contract) as a result of which a person other than the purchaser under the contract becomes entitled to call for a conveyance to him.
(14) In this Resolution "effective date" and "substantially performed" have the same meaning as in Part 4 of the Finance Act 2003.
(15) Subject to paragraph (16) of this Resolution, paragraphs (8) to (10) of this Resolution shall apply in relation to instruments executed after 16th March 2005.
(16) Those paragraphs shall not apply in relation to an instrument giving effect to a contract entered into on or before 16th March 2005, unless—
(a) the instrument is made in consequence of the exercise after that date of any option, right of pre-emption or similar right, or
(b) the instrument transfers the property in question to, or vests it in, a person other than the purchaser under the contract, because of an assignment (or, in Scotland, assignation) or further contract made after that date.
And it is hereby declared that it is expedient in the public interest that this Resolution should have statutory effect under the provisions of the Provisional Collection of Taxes Act 1968.
49. Stamp duty and stamp duty reserve tax (intermediaries)
Resolved, That provision may be made repealing section 117 of the Finance Act 2002.
50. Inheritance tax (rate bands for next three years)
Resolved, That provision may be made for successive substitutions of the Table in Schedule 1 to the Inheritance Tax Act 1984.
51. Rate of landfill tax
(1) In section 42 of the Finance Act 1996, for the amount specified in subsection (1)(a), and the corresponding amount specified in subsection (2), there shall be substituted "£18".
(2) This Resolution shall have effect in relation to taxable disposals made, or treated as made, on or after 1st April 2005.
And it is hereby declared that it is expedient in the public interest that this Resolution should have statutory effect under the provisions of the Provisional Collection of Taxes Act 1968.
52. Pension schemes etc
Resolved, That provision may be made in relation to pension schemes and similar schemes under which benefits are provided to or in respect of employees or former employees.
53. Pension Protection Fund etc
Resolved, That provision may be made in relation to the Pension Protection Fund, the Fraud Compensation Fund and the Board of the Pension Protection Fund.
54. SEs (stamp duty and stamp duty reserve tax)
Resolved, That provision may be made about stamp duty and stamp duty reserve tax in relation to securities issued or raised by an SE which has its registered office in the United Kingdom.
55. SEs (residence)
Resolved, That provision may be made about residence for tax purposes, and changes of residence, of SEs.
56. Civil partnerships etc
Resolved, That provision may be made, in the case of any tax or duty, for the purpose of securing that—
(a) the formation of a civil partnership (within the meaning of the Civil Partnership Act 2004) is treated in the same way as (or in a similar way to) the marriage of a person,
(b) persons who are, have been, or may in future be, civil partners of each other (within the meaning of that Act) ("civil partners") are treated in the same way as (or in a similar way to) persons who are, have been, or may in future be, married to each other,
(c) persons who are not civil partners of each other but who are living together as if they were are treated in the same way as (or in a similar way to) persons who are not married to each other but who are living together as husband and wife,
(d) persons who are not civil partners of each other are treated in the same way as (or in a similar way to) persons who are not married to each other, and
(e) a person who is not a civil partner of any other person (within the meaning of that Act) is treated in the same way as (or in a similar way to) a person who is not married,
and for the purpose of removing any inequality of treatment of persons based on gender or, in the case of a parent, marital status.
57. Reorganisation of water and sewerage services in Northern Ireland
Resolved, That provision may be made in relation to—
(a) any transfer from a Northern Ireland department to one or more transferees of property, rights and liabilities connected with the provision of water or sewerage services; and
(b) certain property, rights and liabilities of any transferee.
58. Relief from tax (incidental and consequential charges)
Resolved, That it is expedient to authorise any incidental or consequential charges to any duty or tax (including charges having retrospective effect) that may arise from provisions designed in general to afford relief from taxation.
Procedure (Lorry Road-User Charge),—Resolved, That, notwithstanding anything to the contrary in the practice of the House relating to the matters that may be included in Finance Bills, any Finance Bill of the present Session may contain provision enabling expenditure and other administrative preparation for the lorry road-user charge (including any fuel credit payable in respect of the fuelling of chargeable lorries).
Procedure (EU Mutual Assistance),—Resolved, That, notwithstanding anything to the contrary in the practice of the House relating to the matters that may be included in Finance Bills, any Finance Bill of the present Session may contain provision for implementing provisions of Council Directive 77/799/EEC as amended (in particular by Council Directive 2004/56/EC).
Procedure (Future Taxation),—Resolved, That, notwithstanding anything to the contrary in the practice of the House relating to the matters that may be included in Finance Bills, any Finance Bill of the present Session may contain the following provisions taking effect in a future year—
(a) provision for corporation tax to be charged for the financial year 2006;
(b) provision in relation to the taxation of social security pension lump sums;
(c) provision amending section 25 of the Finance Act 1990;
(d) provision in relation to authorised unit trust schemes and open-ended investment companies;
(e) provision for substituting the Table in Schedule 1 to the Inheritance Tax Act 1984 in relation to chargeable transfers made on or after 6th April 2006 or made on or after 6th April 2007;
(f) provision in relation to pension schemes and similar schemes under which benefits are provided to or in respect of employees or former employees.
Finance [Money]: Her Majesty's Recommendation having been signified to the proposed Motion relating to Finance [Money];
Resolved, That, for the purposes of any Act of the present Session relating to finance, it is expedient to authorise—
(a) any increase in sums payable under any other enactment attributable to the reimbursement of expenditure in connection with the administration of stamp duty land tax;
(b) the payment out of money provided by Parliament of sums required by a Minister of the Crown or government department for expenditure in connection with preparations for the lorry road-user charge (including the fuel credit payable in respect of the fuelling of chargeable lorries).
Ordered, That a Bill be brought in upon the foregoing Resolutions: And that the Chairman of Ways and Means, Mr Chancellor of the Exchequer, Mr Secretary Prescott, Mr Secretary Darling, Mr Secretary Reid, Ms Secretary Hewitt, Mr Secretary Johnson, Secretary Ruth Kelly, Mr Paul Boateng, Dawn Primarolo, Mr Stephen Timms and John Healey do prepare and bring it in.
8 Finance Bill,—Dawn Primarolo accordingly presented a Bill to grant certain duties, to alter other duties, and to amend the law relating to the National Debt and the Public Revenue, and to make further provision in connection with finance: And the same was read the first time; and ordered to be read a second time to-morrow and to be printed [Bill 92].
9 Care of Cathedrals (Amendment) Measure,—A Motion was made, and the Question being put forthwith, pursuant to Standing Order No. 118 (Standing Committees on Delegated Legislation), That the Care of Cathedrals (Amendment) Measure, passed by the General Synod of the Church of England, be presented to Her Majesty for Her Royal Assent in the form in which the said Measure was laid before Parliament—(Sir Stuart Bell):—It was agreed to.
10 Church of England (Miscellaneous Provisions) Measure,—A Motion was made, and the Question being put forthwith, pursuant to Standing Order No. 118 (Standing Committees on Delegated Legislation), That the Church of England (Miscellaneous Provisions) Measure, passed by the General Synod of the Church of England, be presented to Her Majesty for Her Royal Assent in the form in which the said Measure was laid before Parliament—(Sir Stuart Bell):—It was agreed to.
11 Stipends (Cessation of Special Payments) Measure,—A Motion was made, and the Question being put forthwith, pursuant to Standing Order No. 118 (Standing Committees on Delegated Legislation), That the Stipends (Cessation of Special Payments) Measure, passed by the General Synod of the Church of England, be presented to Her Majesty for Her Royal Assent in the form in which the said Measure was laid before Parliament—(Sir Stuart Bell):—It was agreed to.
12 Immigration and Asylum,—A Motion was made, and the Question being put forthwith, pursuant to Standing Order No. 118 (Standing Committees on Delegated Legislation), That the draft Immigration and Asylum (Provision of Accommodation to Failed Asylum-Seekers) Regulations 2005, which were laid before this House on 7th February, be approved—(Mr Vernon Coaker):—It was agreed to.
13 Immigration,—A Motion was made, and the Question being put forthwith, pursuant to Standing Order No. 118 (Standing Committees on Delegated Legislation), That the draft Immigration (Leave to Enter and Remain) (Amendment) Order 2005, which was laid before this House on 21st February, be approved—(Mr Vernon Coaker):—It was agreed to.
14 Immigration,—A Motion was made, and the Question being put forthwith, pursuant to Standing Order No. 118 (Standing Committees on Delegated Legislation), That the draft Community Legal Service (Asylum and Immigration Appeals) Regulations 2005, which were laid before this House on 23rd February, be approved—(Mr Vernon Coaker):—It was agreed to.
15 Access to Justice,—A Motion was made, and the Question being put forthwith, pursuant to Standing Order No. 118 (Standing Committees on Delegated Legislation), That the Revised Funding Code prepared by the Legal Services Commission, a copy of which was laid before this House on 9th March, be approved—(Mr Vernon Coaker):—It was agreed to.
16 Child Trust Funds,—A Motion was made, and the Question being put forthwith, pursuant to Standing Order No. 118 (Standing Committees on Delegated Legislation), That the draft Child Trust Funds (Appeals) Regulations 2005, which were laid before this House on 9th February, be approved—(Mr Vernon Coaker):—It was agreed to.
17 Child Trust Funds (Northern Ireland),—A Motion was made, and the Question being put forthwith, pursuant to Standing Order No. 118 (Standing Committees on Delegated Legislation), That the draft Child Trust Funds (Appeals) (Northern Ireland) Regulations 2005, which were laid before this House on 9th February, be approved—(Mr Vernon Coaker):—It was agreed to.
18 Social Security,—A Motion was made, and the Question being put forthwith, pursuant to Standing Order No. 118 (Standing Committees on Delegated Legislation), That the draft Social Security Commissioners (Procedure) (Child Trust Funds) Regulations 2005, which were laid before this House on 9th February, be approved—(Mr Vernon Coaker):—It was agreed to.
19 Social Security,—A Motion was made, and the Question being put forthwith, pursuant to Standing Order No. 118 (Standing Committees on Delegated Legislation), That the draft Employment Zones (Allocation to Contractors) Pilot Regulations 2005, which were laid before this House on 22nd February, be approved—(Mr Vernon Coaker):—It was agreed to.
20 Financial Services and Markets,—A Motion was made, and the Question being put forthwith, pursuant to Standing Order No. 118 (Standing Committees on Delegated Legislation), That the draft Financial Services and Markets Act 2000 (Carrying on Regulated Activities by Way of Business) (Amendment) Order 2005, which was laid before this House on 10th February, be approved—(Mr Vernon Coaker):—It was agreed to.
21 Financial Services and Markets,—A Motion was made, and the Question being put forthwith, pursuant to Standing Order No. 118 (Standing Committees on Delegated Legislation), That the draft Open-Ended Investment Companies (Amendment) Regulations 2005, which were laid before this House on 10th February, be approved—(Mr Vernon Coaker):—It was agreed to.
22 Government Resources and Accounts,—A Motion was made, and the Question being put forthwith, pursuant to Standing Order No. 118 (Standing Committees on Delegated Legislation), That the draft Government Resources and Accounts Act 2000 (Audit of Public Bodies) Order 2005, which was laid before this House on 31st January, be approved—(Mr Vernon Coaker):—It was agreed to.
23 Northern Ireland,—A Motion was made, and the Question being put forthwith, pursuant to Standing Order No. 118 (Standing Committees on Delegated Legislation), That the draft Special Educational Needs and Disability (Northern Ireland) Order 2005, which was laid before this House on 9th February, be approved—(Mr Vernon Coaker):—It was agreed to.
24 Criminal Law,—A Motion was made, and the Question being put forthwith, pursuant to Standing Order No. 118 (Standing Committees on Delegated Legislation), That the draft Criminal Procedure and Investigations Act 1996 (Code of Practice) Order 2005, which was laid before this House on 21st February, be approved—(Mr Vernon Coaker):—It was agreed to.
25 Rating and Valuation,—A Motion was made, and the Question being put forthwith, pursuant to Standing Order No. 118 (Standing Committees on Delegated Legislation), That the draft Non-Domestic Rating (Chargeable Amounts) (England) (Amendment) Regulations 2005, which were laid before this House on 23rd February, be approved—(Mr Vernon Coaker):—It was agreed to.
26 Investigatory Powers,—A Motion was made, and the Question being put forthwith, pursuant to Standing Order No. 118 (Standing Committees on Delegated Legislation), That the draft Regulation of Investigatory Powers (Communications Data) (Amendment) Order 2005, which was laid before this House on 16th December, be approved—(Mr Vernon Coaker):—It was agreed to.
27 Investigatory Powers,—A Motion was made, and the Question being put forthwith, pursuant to Standing Order No. 118 (Standing Committees on Delegated Legislation), That the draft Regulation of Investigatory Powers (Directed Surveillance and Covert Human Intelligence Sources) (Amendment) Order 2005, which was laid before this House on 16th December, be approved—(Mr Vernon Coaker):—It was agreed to.
28 Water Industry,—A Motion was made, and the Question being put forthwith, pursuant to Standing Order No. 118 (Standing Committees on Delegated Legislation), That the draft Water Fluoridation (Consultation) (England) Regulations 2005, which were laid before this House on 22nd February, be approved—(Mr Vernon Coaker):—It was agreed to.
29 Water Industry,—A Motion was made, and the Question being put forthwith, pursuant to Standing Order No. 118 (Standing Committees on Delegated Legislation), That the draft Water Supply (Fluoridation Indemnities) (England) Regulations 2005, which were laid before this House on 22nd February, be approved—(Mr Vernon Coaker):—It was agreed to.
30 Contracting Out,—A Motion was made, and the Question being put forthwith, pursuant to Standing Order No. 118 (Standing Committees on Delegated Legislation), That the draft Contracting Out (Functions in Relation to Cultural Objects) Order 2005, which was laid before this House on 24th February, be approved—(Mr Vernon Coaker):—It was agreed to.
31 Regulatory Reform,—A Motion was made, and the Question being put forthwith, pursuant to Standing Order No. 18 (Consideration of draft regulatory reform orders), That the draft Regulatory Reform (National Health Service Charitable and Non-Charitable Trust Accounts and Audit) Order 2005, which was laid before this House on 9th February, be approved—(Mr Vernon Coaker):—It was agreed to.
32 Public Petitions,—Public Petitions from—
(1) residents of Wirral South, Birkenhead and others against the closure of the Dell Primary School,
(2) residents of North Buckinghamshire against the proposed reorganisation of hospital and other healthcare provision in North Buckinghamshire, and
(3) the Image Downloading=Imprisonment Campaign for mandatory prison sentences for all offences relating to child pornography, lifelong inclusion of offenders on the Sex Offenders Register and lifelong supervision of offenders on release from prison
were presented and read; and ordered to lie upon the Table and to be printed.
33 Adjournment,—Resolved, That this House do now adjourn.—(Mr Vernon Coaker.)
And accordingly, the House, having continued to sit till eight minutes to Eight o'clock, adjourned till to-morrow.
[Adjourned at 7.52 p.m.
Michael J. Martin
Speaker
Mr Speaker will take the Chair at half-past Eleven o'clock.
APPENDIX I
Papers presented or laid upon the Table:
Papers subject to Negative Resolution:
1 Anti-Social Behaviour,—High Hedges (Appeals) (England) Regulations 2005 (S.I., 2005, No. 711), dated 14th March 2005 [by Act], with an Explanatory Memorandum [by Command] [Mr Secretary Prescott].
2 Children and Young Persons,—Adoption Support Services Regulations 2005 (S.I., 2005, No. 691), dated 11th March 2005 [by Act], with an Explanatory Memorandum [by Command] [Secretary Ruth Kelly].
3 Family Proceedings,—Family Proceedings (Amendment) Rules (Northern Ireland) 2005 (S.R. (N.I.), 2005, No. 144) , dated 17th March 2005 [by Statutory Instrument], with an Explanatory Memorandum [by Command] [Mr David Lammy].
4 Local Government,—(1) Local Authorities (Functions and Responsibilities) (Amendment) (England) Regulations 2005 (S.I., 2005, No. 714), dated 14th March 2005 [by Act], with an Explanatory Memorandum [by Command] [Mr Secretary Prescott];
(2) Local Government (General Grant) (Amendment) Regulations (Northern Ireland) 2005 (S.R. (N.I.), 2005, No. 101), dated 11th March 2005 [by Act], with an Explanatory Memorandum [by Command] [Mr Secretary Murphy]; and
(3) Recreation Grounds (Revocation of Parish Council Byelaws) Order 2005 (S.I., 2005, No. 867), dated 21st March 2005 [by Act], with an Explanatory Memorandum [by Command] [Mr Secretary Prescott].
Other Papers:
5 Animal Health,—Return of Expenditure incurred and prosecutions taken under the Animal Health Act 1981 and incidences of disease in imported animals for the year 2004 [by Act] [Secretary Margaret Beckett].
6 Education and Skills,—Paper, entitled Skills: Getting on in business, getting on at work [by Command] [Cm. 6483-I, -II and -III] [Secretary Ruth Kelly].
7 Naval and Marine Pay and Pensions,—(1) Naval and Marine Pay and Pensions (Maltese Naval Locally Engaged Personnel Disablement Awards) Order 2004;
(2) Naval and Marine Pay and Pensions (Maltese Naval Locally Engaged Personnel Widows( Attributable Pensions) Order 2004; and
(3) Naval and Marine Pay and Pensions (Maltese Naval Locally Engaged Ratings' Service Pensions Increase) Order 2004,
dated 16th December 2004 [by Act] [Mr David Lammy].
8 Registration Service,—Marriage, divorce and adoption statistics: Review of the Registrar General on marriages, divorces and adoptions in England and Wales, 2002 [by Act] [Mr Stephen Timms].
9 Wales,—Draft Commissioner for Older People (Wales) Bill with Explanatory Notes and a Regulatory Impact Assessment [by Command] [Cm. 6498] [Mr Peter Hain].
APPENDIX II
Reports from Select Committees
1 Constitutional Affairs,—Seventh Report from the Constitutional Affairs Committee [The operation of the Special Immigration Appeals Commission (SIAC) and the use of Special Advocates]; together with Appendices to the Minutes of Evidence taken before the Committee; to be printed, with the Minutes of Proceedings of the Committee relating to the Report [No. 323-I and -II] [Mr A. J. Beith].
2 Environment, Food and Rural Affairs,—(1) Eighth Report from the Environment, Food and Rural Affairs Committee [Progress on the use of pesticides: the Voluntary Initiative], together with Appendices to the Minutes of Evidence taken before the Committee; to be printed, with the Minutes of Proceedings of the Committee relating to the Report [No. 258];
(2) Ninth Report from the Committee [Climate Change: looking forward], together with Appendices to the Minutes of Evidence taken before the Committee; to be printed, with the Minutes of Proceedings of the Committee relating to the Report [No. 130];
(3) Fifth Special Report from the Committee [Government's Reply to the Nineteenth Report from the Committee, Session 2003-04 on Water Pricing: follow-up]; to be printed [No. 490];
(4) A Memorandum laid before the Committee [Defra's Spring Supplementary Estimates];
(5) A Memorandum laid before the Committee [Avian influenza]; and
(6) A Memorandum laid before the Committee [Dismantling defunct ships in the UK]
3 Environmental Audit,—Sixth Report from the Environmental Audit Committee [Sustainable Public Procurement], together with Appendices to the Minutes of Evidence taken before the Committee; to be printed, with the Minutes of Proceedings of the Committee relating to the Report [No. 266] [Mr Peter Ainsworth].
4 Foreign Affairs,—(1) Sixth Report from the Foreign Affairs Committee [Foreign Policy Aspects of the War against Terrorism], with the Appendices to the Minutes of Evidence taken before the Committee; to be printed, with the Minutes of Proceedings of the Committee relating to the Report [No. 36];
(2) Memoranda laid before the Committee [Zimbabwe]; to be printed [No. 111];
(3) Memoranda laid before the Committee [Development in the European Union]; to be printed [No. 110];
(4) Memoranda laid before the Committee [Gibraltar]; to be printed [No. 488]; and
(5) Memoranda laid before the Committee [Miscellaneous matters] [No. 489];
5 Health,—(1) Fourth Report from the Health Committee [The Influence of the Pharmaceutical Industry], together with Appendices to the Minutes of Evidence taken before the Committee; to be printed with the Minutes of Proceedings of the Committee relating to the Report [No. 42-I and -II]; and
(2) Memoranda laid before the Committee [The Influence of the Pharmaceutical Industry]
6 Home Affairs,—(1) Fifth Report from the Home Affairs Committee [Anti-Social Behaviour], with an Appendix, together with Appendices to the Minutes of Evidence taken before the Committee; to be printed, with the Minutes of Proceedings of the Committee relating to the Report [No. 80-I and -III]; and
(2) Sixth Report from the Committee [Terrorism and Community Relations], with an Appendix, together with Appendices to the Minutes of Evidence taken before the Committee; to be printed, with the Minutes of Proceedings of the Committee relating to the Report [No. 165-I and -III]
7 Office of the Deputy Prime Minister: Housing, Planning, Local Government and the Regions,—(1) Seventh Report from the Office of the Deputy Prime Minister: Housing, Planning, Local Government and the Regions Committee [The Role and Effectiveness of the Standards Board for England], with Appendices to the Minutes of Evidence taken before the Urban Affairs Sub-Committee; to be printed, with the Minutes of Proceedings of the Committee relating to the Report [No. 60-I];
(2) Eighth Report from the Committee [Empty Homes and Low-demand Pathfinders], with Appendices to the Minutes of Evidence taken before the Urban Affairs Sub-Committee; to be printed, with the Minutes of Proceedings of the Committee relating to the Report [No. 295-I];
(3) Ninth Report from the Committee [Ward Boundaries], with Appendices to the Minutes of Evidence taken before the Urban Affairs Sub-Committee; to be printed, with the Minutes of Proceedings of the Committee relating to the Report [No. 315-I]; and
(4) Tenth Report from the Committee [Local Government Consultation], with Appendices to the Minutes of Evidence taken before the Committee; to be printed, with the Minutes of Proceedings of the Committee relating to the Report [No. 316-I]
8 Statutory Instruments,—Thirteenth Report from the Joint Committee on Statutory Instruments, together with Memoranda laid before the Committee; to be printed [No. 66-xiii] [Mr David Tredinnick].
9 Trade and Industry,—(1) Thirteenth Report from the Trade and Industry Committee [Ofcom's Strategic Review of Telecommunications], together with Appendices to the Minutes of Evidence taken before the Committee; to be printed, with the Minutes of Proceedings of the Committee relating to the Report [No. 407];
(2) Fourteenth Report from the Committee [Coal Health Compensation Schemes], together with Appendices to the Minutes of Evidence taken before the Committee; to be printed, with the Minutes of Proceedings of the Committee relating to the Report [No. 375];
(3) Fifteenth Report from the Committee [The UK Aerospace Industry], together with Appendices to the Minutes of Evidence taken before the Committee; to be printed, with the Minutes of Proceedings of the Committee relating to the Report [No. 151]; and
(4) Sixteenth Report from the Committee [Jobs for the girls: the effect of occupational segregation on the gender pay gap], together with Appendices to the Minutes of Evidence taken before the Committee; to be printed, with the Minutes of Proceedings of the Committee relating to the Report [No. 300]
10 Treasury,—Minutes of Evidence taken before the Committee [The 2005 Budget]; to be printed [No. 482-ii] [Mr John McFall].
[W.H., No. 35]
Minutes of Proceedings of the Sitting in Westminster Hall
The sitting began at half-past Nine o'clock.
Adjournment,—Resolved, That the sitting be now adjourned.—(Mr Tom Watson.)
And accordingly the sitting was adjourned till to-morrow.
[Adjourned at 4.31 p.m.
Sir Alan Haselhurst
Deputy Speaker
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