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Session 1996-97
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Order Paper Tuesday 3 December 1996

Here you can browse the House of Commons Order Paper (No. 28) for Tuesday 3 December 1996.


No. 28 TUESDAY 3RD DECEMBER 1996 871
ORDER PAPER

PRIVATE BUSINESS AFTER PRAYERS

    NOTICE OF MOTION AT THE TIME OF PRIVATE BUSINESS

        King's College London Bill [Lords]: Adjourned Debate on Question [26th November], That the Promoters of the King's College London Bill [Lords] may, notwithstanding anything in the Standing Orders or practice of this House, proceed with the Bill in the present Session; and the Petition for the Bill shall be deemed to have been deposited and all Standing Orders applicable thereto shall be deemed to have been complied with;
        That if the Bill is brought from the Lords in the present Session, the Agents for the Bill shall deposit in the Private Bill Office a declaration signed by them stating that the Bill is the same, in every respect, as the Bill which was brought from the Lords in the last Session;
        That, as soon as a certificate by one of the Clerks in the Private Bill Office, that such a declaration has been so deposited, has been laid upon the Table of the House, the Bill shall be read the first and second time (and shall be recorded in the Journal of this House as having been so read) and shall be ordered to be read the third time;
        That no further Fees shall be charged in respect of any proceedings on the Bill in respect of which Fees have already been incurred during any previous Session.

* Indicates a Question for Oral Answer
Questions marked thus
[R] indicate that a relevant registered interest has been declared

QUESTIONS FOR ORAL ANSWER

Questions to the Prime Minister will start at 3.15 p.m.

*1 Mr John Whittingdale (South Colchester and Maldon):    To ask the Secretary of State for Health, what progress has been made towards full capitation funding of district health authorities; and if he will make a statement.
5611
*2 Mr Hugh Bayley (York):    To ask the Secretary of State for Health, if he will make a statement on NHS hospital deficits last year.
5610
*3 Mr James Pawsey (Rugby and Kenilworth):    To ask the Secretary of State for Health, what is the current level of spending on the NHS; and what it was in (a) 1979 and (b) 1989 in real terms.
5612
*4 Mr Ken Purchase (Wolverhampton North East):    To ask the Secretary of State for Health, how many NHS services have been market tested.
5613
*5 Mr David Congdon (Croydon North East):    To ask the Secretary of State for Health, how many GPs have expressed an interest in the Government's total purchasing initiative.
5614
*6 Mr Peter L. Pike (Burnley):    To ask the Secretary of State for Health, what representations his Department has received regarding possible changes in the role and functions of community health councils.
5615
*7 Mr David Hanson (Delyn):    To ask the Secretary of State for Health, if he will make a statement on the number of people currently waiting for NHS operations.
5616
*8 Mr David Hinchliffe (Wakefield):    To ask the Secretary of State for Health, how often he meets the Chairs of the NHS Regional Executive to discuss current regional health issues.
5617
*9 Lady Olga Maitland (Sutton and Cheam):    To ask the Secretary of State for Health, what recent assessment he has made of health provision by St. Helier NHS Trust.
5618
*10 Mr Jeremy Corbyn (Islington North):    To ask the Secretary of State for Health, how many casualty units he estimates will be open in London in 1997--98.
5619
*11 Mr Thomas McAvoy (Glasgow, Rutherglen):    To ask the Secretary of State for Health, how many managers there are in the National Health Service currently; how many there were in 1989; and if he will make a statement.
5620
*12 Mr Graham Riddick (Colne Valley):    To ask the Secretary of State for Health, what discussions he had about health care in Huddersfield during his recent visit to Huddersfield National Health Service Trust.
5621
*13 Mr Neil Gerrard (Walthamstow):    To ask the Secretary of State for Health, if he will publish information about surgery outcomes on a hospital by hospital basis.
5622
*14 Mr John Heppell (Nottingham East):    To ask the Secretary of State for Health, when he last met the Association of County Councils to discuss services for mentally ill people.
5623
*15 Sir Michael Neubert (Romford):    To ask the Secretary of State for Health, what representations he has received concerning health services in London following the Budget statement.
5624
*16 Mr William O'Brien (Normanton):    To ask the Secretary of State for Health, if he will make a statement on his Department's latest PFI approved schemes.
5625
*17 Mr Alan W. Williams (Carmarthen):    To ask the Secretary of State for Health, what has been the percentage change in the annual incidence of MRSA in hospitals from 1990--91 to 1995--96.
5626
*18 Mr Roy Hughes (Newport East):    To ask the Secretary of State for Health, what recent discussions he has had with the British Dental Association concerning dental provision within the National Health Service.
5627
*19 Mr Keith Mans (Wyre):    To ask the Secretary of State for Health, what evaluation has been made of the results of the GP fund-holding initiative.
5628
*20 Mr George Foulkes (Carrick, Cumnock and Doon Valley):    To ask the Secretary of State for Health, if he will make a statement on the real terms increase in the prescription charge since 1979.
5629
*21 Mr Roger Berry (Kingswood):    To ask the Secretary of State for Health, what representations he has received about the future of Cossham Hospital, Kingswood; and if he will make a statement.
5630
*22 Margaret Hodge (Barking):    To ask the Secretary of State for Health, if he will make a statement on the work of the Redbridge Healthcare Trust.
5631
*23 Mr Gerry Sutcliffe (Bradford South):    To ask the Secretary of State for Health, what proportion of the NHS budget was spent on adminstration in (a) 1989 and (b) at the latest available date.
5632
*24 Mr Tim Smith (Beaconsfield):    To ask the Secretary of State for Health, what steps Her Majesty's Government is taking to improve the efficiency of the administration of the NHS.
5633
*25 Mr Nigel Evans (Ribble Valley):    To ask the Secretary of State for Health, if he will make a statement on the number of ambulance services which have become NHS trusts.
5634
*26 Mr Bernard Jenkin (Colchester North):    To ask the Secretary of State for Health, if he will make a statement on the level of NHS expenditure in 1989--90 and in 1996--97; and what percentage increase this is in real terms.
5635
*27 Mr Win Griffiths (Bridgend):    To ask the Secretary of State for Health, how many NHS trusts are meeting the financial targets set by his Department; and if he will make a statement on the impact of financial targets on medical care.
5636
*28 Mr Tony Lloyd (Stretford):    To ask the Secretary of State for Health, what assessment he makes of the health needs of different areas in determining funding for health authorities.
5637
*29 Mr David Amess (Basildon):    To ask the Secretary of State for Health, what recent representations he has received about the level of funding for the North East Thames Regional Health Authority.
5638
*30 Sir Teddy Taylor (Southend East):    To ask the Secretary of State for Health, if he will make a statement on the relative funding of the South East Essex Health Authority.
5639

Questions to the Prime Minister will start at 3.15 p.m.

*Q1 Mr Peter Butler (North East Milton Keynes):    To ask the Prime Minister, if he will list his official engagements for Tuesday 3rd December.
5640
*Q2 Joan Walley (Stoke on Trent North):    To ask the Prime Minister, if he will list his official engagements for Tuesday 3rd December.
5641
*Q3 Mr Clive Betts (Sheffield, Attercliffe):    To ask the Prime Minister, if he will list his official engagements for Tuesday 3rd December.
5642
*Q4 Mr John Marshall (Hendon South):    To ask the Prime Minister, if he will list his official engagements for Tuesday 3rd December.
5643
*Q5 Mr Edward O'Hara (Knowsley South):    To ask the Prime Minister, if he will list his official engagements for Tuesday 3rd December.
5644
*Q6 Mr Matthew Banks (Southport):    To ask the Prime Minister, if he will list his official engagements for Tuesday 3rd December.
5645
*Q7 Mr Andrew Mackinlay (Thurrock):    To ask the Prime Minister, if he will list his official engagements for Tuesday 3rd December.
5646
*Q8 Mr Eric Clarke (Midlothian):    To ask the Prime Minister, if he will list his official engagements for Tuesday 3rd December.
5647
*Q9 Lynne Jones (Birmingham, Selly Oak):    To ask the Prime Minister, if he will list his official engagements for Tuesday 3rd December.
5648
*Q10 Mr Nigel Waterson (Eastbourne):    To ask the Prime Minister, if he will list his official engagements for Tuesday 3rd December.
5649

AT THE COMMENCEMENT OF PUBLIC BUSINESS

Notice of Motion

    Mr Andrew Rowe
          Local Authorities (Youth Expenditure):    That leave be given to bring in a Bill to require local authorities to take into account the priorities of young people in allocating expenditure.

ORDERS OF THE DAY AND NOTICES OF MOTIONS

Those marked thus * are Government Orders of the Day

*1 WAYS AND MEANS:    Adjourned Debate on Question [26th November].

1. Amendment of the law
        A Motion was made and the Questions being proposed, That 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; but 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 varying any rate at which that tax is at any time chargeable; or
          (d) for any relief, other than a relief which--
            (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.--(Mr Chancellor of the Exchequer)
        As Amendments to Mr Chancellor of the Exchequer's proposed Motion (Amendment of the Law):

Mr Alex Salmond
Mrs Margaret Ewing
Mr Andrew Welsh
Roseanna Cunningham
(c)

        Line    4,    after 'tax', insert 'other than in respect of value added tax on fuel and power for domestic or charity use.'

Mr Alex Salmond
Mrs Margaret Ewing
Mr Andrew Welsh
Roseanna Cunningham
(e)

    Leave out line 6.

Mr Alan Simpson
Mr Matthew Taylor
Mr Cynog Dafis
Mrs Margaret Ewing
Mr Jim Cousins
Mr Chris Mullin
(a)

        Line 7,    after "chargeable", insert "except that the rate of value added tax shall be varied on such goods and on such terms as is specified below that is to say:--
    (i) on certain energy saving materials namely products manufactured solely for the purpose of:
          (a) cavity wall insulation;
          (b) loft insulation;
          (c) under-floor insulation;
          (d) insulating hot water tanks;
          (e) insulating pipes and other plumbing fittings;
          (f) draft proofing;
          (g) controlling domestic heating systems;
          (h) external and internal wall cladding; and
          (i) providing low emissivity glazing.
    (ii) any such variants shall provide for value added tax on the above items ot be charged at no more than 8 per cent.".

Mr Tony Blair
Mr John Prescott
Mr Gordon Brown
Mr Alistair Darling
Mr Donald Dewar
Mr Doug Hoyle
(d)

        Line 7,    after "chargeable", insert "other than an amendment for the reduction to five per cent of the chargeable on fuel and power for domestic or charity use'.

Mr Alan Simpson
Mr Matthew Taylor
Mr Cynog Dafis
Mrs Margaret Ewing
Mr Jim Cousins
Mr Chris Mullin
(b)

        Line 10    at end add "except that relief shall be given on such goods and on such terms as is specified below that is to say:--
    (iii) on certain energy saving materials namely products manufactured solely for the purpose of:
          (a) cavity wall insulation;
          (b) loft insulation;
          (c) under-floor insulation;
          (d) insulating hot water tanks;
          (e) insulating pipes and other plumbing fittings;
          (f) draft proofing;
          (g) controlling domestic heating systems;
          (h) external and internal wall cladding; and
          (i) providing low emissivity glazing.
    (iv) Any such relief shall provide for the relief of at least nine and one half per cent. on the VAT that would otherwise be chargeable.".
        The remaining Motions in this item, numbered 2 to 60, and those relating to Procedure and Finance [Money] are to be moved immediately after the decision on the preceeding Motion. They will be decided forthwith, pursuant to Standing Order No. 50(3).
2. Spirits, and wines of equivalent strength (rates of duty)
        That--
        (1) In section 5 of the Alcoholic Liquor Duties Act 1979, for "19.78" there shall be substituted "18.99".
        (2) In Part II of the Table of rates of duty in Schedule 1 to that Act, for "19.78" there shall be substituted "18.99".
        (3) This Resolution shall have effect as from 6 o'clock in the evening of 26th November 1996.
        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. Wine and made-wine (rates of duty on lower strengths)
        That--
        (1) For Part I of the Table of rates of duty in Schedule 1 to the Alcoholic Liquor Duties Act 1979 there shall be substituted--
Part I
Wine or 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.
43.28
Wine or made-wine of a strength exceeding 4 per cent. but not exceeding 5.5 per cent.
59.51
Wine or made-wine of a strength exceeding 5.5 per cent. but not exceeding 15 per cent. and not being sparkling
140.44
Sparkling wine or sparkling made-wine of a strength exceeding 5.5 per cent. but less than 8.5 per cent.
195.63
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.
200.64
Wine or made-wine of a strength exceeding 15 per cent. but not exceeding 22 per cent.
187.24
        (2) This Resolution shall come into force on 1st January 1997.
        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. Duty on sparkling cider
        That--
        (1) In subsection (1A) of section 62 of the Alcoholic Liquor Duties Act 1979--
          (a) in paragraph (a) after "exceeding 7.5 per cent." there shall be inserted "which is not sparkling cider"; and
          (b) immediately before the word "and" at the end of that paragraph there shall be inserted the following paragraph--
            "(aa) 36.45 per hectolitre in the case of sparkling cider of a strength exceeding 5.5 per cent.;".
        (2) After subsection (6) of that section there shall be inserted the following subsection--
          "(7) References in this section to making cider shall be construed as including references to producing sparkling cider by rendering cider sparkling; and references in this section to cider made in the United Kingdom, to makers of cider and to making cider for sale shall be construed accordingly."
        (3) After that section there shall be inserted the following section--
      "Meaning of 'sparkling' etc. in section 62.
          62A.-(1) This section applies for the purposes of section 62 above.
          (2) Cider which is for the time being in a closed bottle is sparkling if, due to the presence of carbon dioxide, the pressure in the bottle, measured at a temperature of 20 degrees C, is not less than 3 bars in excess of atmospheric pressure.
          (3) Cider which is for the time being in a closed bottle is sparkling regardless of the pressure in the bottle if the bottle has a mushroom-shaped stopper (whether solid or hollow) held in place by a tie or fastening.
          (4) Cider which is not for the time being in a closed container is sparkling if it has characteristics similar to those of cider which has been removed from a closed bottle and which, before removal, fell within subsection (2) above.
          (5) Cider shall be regarded as having been rendered sparkling if, as a result of aeration, fermentation or any other process, it either--
            (a) falls within subsection (2) above; or
            (b) takes on characteristics similar to those of cider which has been removed from a closed bottle and which, before removal, fell within subsection (2) above.
          (6) Cider which has not previously been rendered sparkling by virtue of subsection (5) above shall be regarded as having been rendered sparkling if it is transferred into a closed bottle which has a mushroom-shaped stopper (whether solid or hollow) held in place by a tie or fastening.
          (7) Cider which is in a closed bottle and has not previously been rendered sparkling by virtue of subsection (5) or (6) above shall be regarded as having been rendered sparkling if the stopper of its bottle is exchanged for a stopper of a kind mentioned in subsection (6) above."
        (4) In section 64 of that Act, after subsection (1) there shall be inserted the following subsection--
          "(1A) In subsection (1) above the references to a maker of cider include references to any person who is taken for the purposes of section 62 above to be a maker of cider."
        (5) This Resolution shall come into force on 1st January 1997.
        (6) Any order or regulations made under section 62 or 64 of the Alcoholic Liquor Duties Act 1979 before 1st January 1997 shall have effect on and after that date (but only if and for so long as the order or regulations would be in force apart from this paragraph) as if the amendments made to that Act by this Resolution had been made before the making of the order or regulations.
        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. Cider labelled as strong cider
        That--
        (1) After section 62A of the Alcoholic Liquor Duties Act 1979 there shall be inserted the following section--
      "Cider labelled as strong cider.
          62B.-(1) For the purposes of this Act, any liquor which would apart from this section be standard cider and which--
            (a) is in an up-labelled container, or
            (b) has at any time after 31st December 1996 when it was in the United Kingdom been in an up-labelled container,
      shall be deemed to be strong cider, and not standard cider.
          (2) Accordingly, references in this Act to making cider include references to--
            (a) putting standard cider in an up-labelled container; or
            (b) causing a container in which there is standard cider to be up-labelled.
          (3) Where, by virtue of this section, any duty is charged under section 62 above on any cider, a rebate shall be allowed in respect of the amount of any duty charged on that cider under that section otherwise than by virtue of this section.
          (4) For the purposes of this section--
            (a) 'standard cider' means cider which is not sparkling and is of a strength not exceeding 7.5 per cent.; and
            (b) 'strong cider' means cider which is not sparkling and is of a strength exceeding 7.5 per cent.
          (5) For the purposes of this section a container is up-labelled if there is anything on--
            (a) the container itself,
            (b) a label or leaflet attached to or used with the container, or
            (c) any packaging used for or in association with the container,
      which states or tends to suggest that the strength of any liquor in that container falls within the strong cider strength range.
          (6) For the purposes of subsection (5) above, a strength falls within the strong cider strength range if it exceeds 7.5 per cent. but is less than 8.5 per cent."
        (2) This Resolution shall come into force on 1st January 1997.
        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.
6. Cider labelled as made-wine
        That--
        (1) After section 55A of the Alcoholic Liquor Duties Act 1979 there shall be inserted the following section--
      "Cider labelled as made-wine.
          55B.-(1) For the purposes of this Act, any liquor which would apart from this section be cider and which--
            (a) is in an up-labelled container, or
            (b) has at any time after 31st December 1996 when it was in the United Kingdom been in an up-labelled container,
      shall be deemed to be made-wine, and not cider.
          (2) Accordingly, references in this Act to producing made-wine include references to--
            (a) putting cider in an up-labelled container; or
            (b) causing a container in which there is cider to be up-labelled.
          (3) For the purposes of this Act, where any liquor is deemed by this section to be made-wine, it shall be deemed--
            (a) if it is in an up-labelled container, to be made-wine of the strength that the labelling for the container states or tends to suggest; and
            (b) if it is no longer in an up-labelled container, to be made-wine of the strength stated or suggested by the labelling for the up-labelled container in which it was contained when it was first deemed by this section to be made-wine.
          (4) Subsection (3)(a) above has effect subject to any provision that may be made by regulations under section 2(3) above.
          (5) Where, by virtue of this section, any duty is charged under section 55 above on any liquor, a rebate shall be allowed in respect of the amount of any duty charged on that liquor under section 62 below.
          (6) For the purposes of this section a container is up-labelled if the labelling for the container states or tends to suggest that the strength of any liquor in that container is or exceeds 8.5 per cent.
          (7) In this section references to the labelling for any container are references to anything on--
            (a) the container itself,
            (b) a label or leaflet attached to or used with the container, or
            (c) any packaging used for or in association with the container."
        (2) In section 1 of that Act--
          (a) in subsection (5), "after subsection (10)" there shall be inserted "and section 55B(1)"; and
          (b) in subsection (6), after "means" there shall be inserted ", subject to section 55B(1) below,".
        (3) This Resolution shall come into force on 1st January 1997.
        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. Hydrocarbon oil (rates of duty and rebate)
        That--
        (1) In section 6(1) of the Hydrocarbon Oil Duties Act 1979, for "0.3912" and "0.3430" there shall be substituted "0.4168" and "0.3686", respectively.
        (2) In section 8(3) of that Act, for "0.2817" there shall be substituted "0.2113".
        (3) In section 11(1) of that Act, for "0.0181" and "0.0233" there shall be substituted "0.0194" and "0.0250", respectively.
        (4) In section 14(1) of that Act, for "0.0181" there shall be substituted "0.0194".
        (5) This Resolution shall have effect as from 6 o'clock in the evening of 26th November 1996.
        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.
8. Hydrocarbon oil (mixing of heavy oil)
        That provision may be made about the mixing of different descriptions of heavy oil.
9. Tobacco products (rates of duty)
        That--
        (1) For the Table of rates of duty in Schedule 1 to the Tobacco Products Duty Act 1979 there shall be substituted--
"TABLE
1. Cigarettes An amount equal to 21 per cent. of the retail price plus 65.97 per thousand cigarettes.
2. Cigars 98.02 per kilogram.
3. Hand-rolling tobacco 87.74 per kilogram.
4. Other smoking tobacco and chewing tobacco 43.10 per kilogram."
        (2) This Resolution shall have effect as from 6 o'clock in the evening of 26th November 1996.
        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. Air passenger duty
        That provision may be made about the rates of air passenger duty under section 30 of the Finance Act 1994.
          As an Amendment to Mr Chancellor of the Exchequer's proposed Motion (Air Passenger Duty):
        Mr Denis MacShane
    Mr Edward Leigh
    Mr Archy Kirkwood
    Mr Dafydd Wigley
    Mr Keith Hill
    (a)
          Line    2,    at end add 'including provision for reduced or zero liability for duty on tickets purchased by children.'.
11. Gaming duty
        That provision may be made for charging a duty of excise on premises where gaming takes place.
12. Vehicle excise duty (increase in general rate)
        That--
        (1) In Schedule 1 to the Vehicle Excise and Registration Act 1994, in paragraph 1(2), for "140" there shall be substituted "145".
        (2) This Resolution applies in relation to licences taken out after 26th November 1996.
        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. Insurance premium tax
        That provision may be made about insurance premium tax.
14. Value added tax (aggregation of businesses)
        That provision may be made about the giving of directions under paragraph 2 of Schedule 1 to the Value Added Tax Act 1994 for two or more persons to be treated as a single taxable person.
15. Value added tax (goods donated to charity)
        That--
        (1) In Group 15 of Schedule 8 to the Value Added Tax Act 1994, for Note (1) there shall be substituted the following Note--
          "(1) Item 1 shall apply only if--
            (a) the supply is a sale of goods donated to that charity or taxable person;
            (b) the sale takes place as a result of the goods having been made available to the general public for purchase (whether in a shop or elsewhere); and
            (c) the sale does not take place as a result of any arrangements (whether legally binding or not) which related to the goods and were entered into by each of the parties to the sale before the goods were made available to the general public."
        (2) This Resolution has effect in relation to supplies made on or after 26th November 1996.
        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. Value added tax (charitable institutions)
        That--
        (1) In Group 15 of Schedule 8 to the Value Added Tax Act 1994, after Note (4) there shall be inserted the following Notes--
          "(4A) Subject to Note (5B), a charitable institution shall not be regarded as providing care or medical or surgical treatment for handicapped persons unless--
            (a) it provides care or medical or surgical treatment in a relevant establishment; and
            (b) the majority of the persons who receive care or medical or surgical treatment in that establishment are handicapped persons.
          (4B) 'Relevant establishment'means--
            (a) a day-centre, other than a day-centre which exists primarily as a place for activities that are social or recreational or both; or
            (b) an institution which is--
              (i) approved, licensed or registered in accordance with the provisions of any enactment or Northern Ireland legislation; or
              (ii) exempted by or under the provisions of any enactment or Northern Ireland legislation from any requirement to be approved, licensed or registered;
      and in paragraph (b) above the references to the provisions of any enactment or Northern Ireland legislation are references only to provisions which, so far as relating to England, Wales, Scotland or Northern Ireland, have the same effect in every locality within that part of the United Kingdom."
        (2) After Note (5) to that Group there shall be inserted the following Notes--
          "(5A) Subject to Note (5B), items 4 to 7 do not apply where the eligible body falls within Note (4)(f) unless the relevant goods are or are to be used in a relevant establishment in which that body provides care or medical or surgical treatment to persons the majority of whom are handicapped.
          (5B) Nothing in Note (4A) or (5A) shall prevent a supply from falling within items 4 to 7 where--
            (a) the eligible body provides medical care to handicapped persons in their own homes;
            (b) the relevant goods fall within Note (3)(a) or are parts or accessories for use in or with goods described in Note (3)(a); and
            (c) those goods are or are to be used in or in connection with the provision of that care."
        (3) This Resolution has effect in relation to supplies made on or after 26th November 1996.
        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. Value added tax (exemption of insurance services)
        That provision may be made amending the provisions of Schedule 9 to the Value Added Tax Act 1994 by virtue of which supplies involving the provision of insurance or reinsurance, and related supplies, are exempt.
18. Value added tax (buildings and land etc.)
        That provision (including provision having retrospective effect) may be made about--
          (a) the construction for the purposes of Schedules 8 and 9 to the Value Added Tax Act 1994, or corresponding provisions of the Value Added Tax Act 1983, of references to the grant of any interest, right, licence or facilities; and
          (b) the circumstances in which supplies are made taxable by an election under paragraph 2 of Schedule 10 to the Value Added Tax Act 1994, or under the corresponding provisions of the Value Added Tax Act 1983.
19. Value added tax (supplies to persons not fully taxable)
        That paragraphs 2(3A) and 3(8A) of Schedule 10 to the Value Added Tax Act 1994 shall not have effect in relation to any supply made after 26th November 1996.
        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.
20. Value added tax (bad debt relief)
        That provision may be made repealing section 36(4)(b) of, and paragraph 9(1) of Schedule 13 to, the Value Added Tax Act 1994.
21. Value added tax (input tax and bad debts)
        That--
        (1) In section 36 of the Value Added Tax Act 1994, after subsection (4) there shall be inserted the following subsection--
          "(4A) Where__
            (a) a person is entitled under subsection (2) above to be refunded an amount of VAT, and
            (b) that VAT has at any time been included in the input tax of another person,
      that other person shall be taken, as from the time when the claim for the refund is made, not to have been entitled to any credit for input tax in respect of the VAT that has to be refunded on that claim."
        (2) This Resolution has effect in relation to any entitlement under section 36 of that Act of 1994 to a refund of VAT charged on a supply made after 26th November 1996.
        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.
22. Value added tax (description of group members)
        That--
        (1) In section 43 of the Value Added Tax Act 1994, after subsection (1) there shall be inserted the following subsections--
          "(1AA) Where--
            (a) it is material, for the purposes of any provision made by or under this Act ('the relevant provision'), whether the person by or to whom a supply is made, or the person by whom goods are acquired or imported, is a person of a particular description,
            (b) paragraph (b) or (c) of subsection (1) above applies to any supply, acquisition or importation, and
            (c) there is a difference that would be material for the purposes of the relevant provision between--
              (i) the description applicable to the representative member, and
              (ii) the description applicable to the body which (apart from this section) would be regarded for the purposes of this Act as making the supply, acquisition or importation or, as the case may be, as being the person to whom the supply is made,
      the relevant provision shall have effect in relation to that supply, acquisition or importation as if the only description applicable to the representative member were the description in fact applicable to that body.
          (1AB) Subsection (1AA) above does not apply to the extent that what is material for the purposes of the relevant provision is whether a person is a taxable person."
        (2) This Resolution has effect in relation to any supply made after 26th November 1996 and in relation to any acquisition or importation taking place 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.
23. Value added tax (deemed self-supplies within groups)
        That provision may be made for allowing an order made by virtue of section 43(2) of the Value Added Tax Act 1994 to require the representative member of a group to be treated as a person of such description as may be determined under the order.
24. Value added tax (group supplies using an overseas member)
        That--
        (1) In section 43 of the Value Added Tax Act 1994, after subsection (2) there shall be inserted the following subsections--
          (2A) A supply made by a member of a group ('the supplier') to another member of the group ('the UK member') shall not be disregarded under subsection (1)(a) above if--
            (a) it would (if there were no group) be a supply of services falling within Schedule 5 to a person belonging in the United Kingdom;
            (b) those services are not within any of the descriptions specified in Schedule 9;
            (c) the supplier has been supplied (whether or not by a person belonging in the United Kingdom) with services falling within any of paragraphs 1 to 8 of Schedule 5;
            (d) the supplier belonged outside the United Kingdom when it was supplied with the services mentioned in paragraph (c) above; and
            (e) the services so mentioned have been used by the supplier for making the supply to the UK member.
          (2B) Subject to subsection (2C) below, where a supply is excluded by virtue of subsection (2A) above from the supplies that are disregarded in pursuance of subsection (1)(a) above, all the same consequences shall follow under this Act as if that supply--
            (a) were a taxable supply in the United Kingdom by the representative member to itself, and
            (b) without prejudice to that, were made by the representative member in the course or furtherance of its business.
          (2C) A supply which is deemed by virtue of subsection (2B) above to be a supply by the representative member to itself--
            (a) shall not be taken into account as a supply made by the representative member when determining any allowance of input tax under section 26(1) in the case of the representative member;
            (b) shall be deemed for the purposes of paragraph 1 of Schedule 6 to be a supply in the case of which the person making the supply and the person supplied are connected within the meaning of section 839 of the Taxes Act (connected persons); and
            (c) subject to paragraph (b) above, shall be taken to be a supply the value and time of which are determined as if it were a supply of services which is treated by virtue of section 8 as made by the person by whom the services are received.
          (2D) For the purposes of subsection (2A) above where--
            (a) there has been a supply of the assets of a business of a person ('the transferor') to a person to whom the whole or any part of that business was transferred as a going concern ('the transferee'),
            (b) that supply is either--
              (i) a supply falling to be treated, in accordance with an order under section 5(3), as being neither a supply of goods nor a supply of services, or
              (ii) a supply that would have fallen to be so treated if it had taken place in the United Kingdom,
        and
            (c) the transferor was supplied with services falling within paragraphs 1 to 8 of Schedule 5 at a time before the transfer when the transferor belonged outside the United Kingdom,
      those services, so far as they are used by the transferee for making any supply falling within that Schedule, shall be deemed to have been supplied to the transferee at a time when the transferee belonged outside the United Kingdom.
          (2E) Where, in the case of a supply of assets falling within paragraphs (a) and (b) of subsection (2D) above--
            (a) the transferor himself acquired any of the assets in question by way of a previous supply of assets falling within those paragraphs, and
            (b) there are services falling within paragraphs 1 to 8 of Schedule 5 which, if used by the transferor for making supplies falling within that Schedule, would be deemed by virtue of that subsection to have been supplied to the transferor at a time when he belonged outside the United Kingdom,
      that subsection shall have effect, notwithstanding that the services have not been so used by the transferor, as if the transferor were a person to whom those services were supplied and as if he were a person belonging outside the United Kingdom at the time of their deemed supply to him; and this subsection shall apply accordingly through any number of successive supplies of assets falling within paragraphs (a) and (b) of that subsection."
        (2) This Resolution has effect in relation to supplies made on or after 26th November 1996.
        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.
25. Value added tax (services subject to the reverse charge)
        That provision may be made authorising an order under section 8(5) of the Value Added Tax Act 1994 to make provision in connection with any addition to or variation of Schedule 5 to that Act.
26. Value added tax (interest)
        That--
        (1) Section 78 of the Value Added Tax Act 1994 shall have effect, and be deemed always to have had effect, with the insertion of the following subsection after subsection (1)--
          "(1A) In subsection (1) above--
            (a) references to an amount which the Commissioners are liable in consequence of any matter to pay or repay to any person are references, where a claim for the payment or repayment has to be made, to only so much of that amount as is the subject of a claim that the Commissioners are required to satisfy or have satisfied; and
            (b) the amounts referred to in paragraph (d) do not include any amount payable under this section."
        (2) That section shall have effect in relation to any claim made on or after 18th July 1996, and shall be deemed always to have had effect in relation to such a claim, with the substitution of the following subsection for subsection (11)--
          "(11) A claim under this section shall not be made more than three years after the end of the applicable period to which it relates."
        (3) That section shall have effect, and be deemed always to have had effect, with the substitution of the following paragraph for paragraph (a) of subsection (12)--
          "(a) references to the authorisation by the Commissioners of the payment of any amount include references to the discharge by way of set-off (whether under section 81(3) or otherwise) of the Commissioners' liability to pay that amount; and".
        (4) After that section there shall be inserted the following section--
      "Assessment for interest overpayments.
          78A.-(1) Where--
            (a) any amount has been paid to any person by way of interest under section 78, but
            (b) that person was not entitled to that amount under that section,
      the Commissioners may, to the best of their judgement, assess the amount so paid to which that person was not entitled and notify it to him.
          (2) An assessment made under subsection (1) above shall not be made more than two years after the time when evidence of facts sufficient in the opinion of the Commissioners to justify the making of the assessment comes to the knowledge of the Commissioners.
          (3) Where an amount has been assessed and notified to any person under subsection (1) above, that amount shall be deemed (subject to the provisions of this Act as to appeals) to be an amount of VAT due from him and may be recovered accordingly.
          (4) Subsection (3) above does not have effect if or to the extent that the assessment in question has been withdrawn or reduced.
          (5) An assessment under subsection (1) above shall be a recovery assessment for the purposes of section 84(3A).
          (6) Sections 74 and 77(6) apply in relation to assessments under subsection (1) above as they apply in relation to assessments under section 73 but as if the reference in subsection (1) of section 74 to the reckonable date were a reference to the date on which the assessment is notified.
          (7) Where by virtue of subsection (6) above any person is liable to interest under section 74--
            (a) section 76 shall have effect in relation to that liability with the omission of subsections (2) to (6); and
            (b) section 77, except subsection (6), shall not apply to an assessment of the amount due by way of interest;
      and (without prejudice to the power to make assessments for interest for later periods) the interest to which any assessment made under section 76 by virtue of paragraph (a) above may relate shall be confined to interest for a period of no more than two years ending with the time when the assessment to interest is made.
          (8) For the purposes of this section notification to a personal representative, trustee in bankruptcy, interim or permanent trustee, receiver, liquidator or person otherwise acting in a representative capacity in relation to another shall be treated as notification to the person in relation to whom he so acts."
        (5) In section 83 of the Value Added Tax Act 1994, after paragraph (s) there shall be inserted the following paragraph--
          "(sa) an assessment under section 78A(1) or the amount of such an assessment;".
        (6) In section 84 of that Act, after subsection (3) there shall be inserted the following subsection--
          "(3A) An appeal against an assessment which is a recovery assessment for the purposes of this subsection, or against the amount of such an assessment, shall not be entertained unless--
            (a) the amount notified by the assessment has been paid or deposited with the Commissioners; or
            (b) on being satisfied that the appellant would otherwise suffer hardship, the Commissioners agree, or the tribunal decides, that the appeal should be entertained notwithstanding that that amount has not been so paid or deposited."
        (7) Paragraph (4) above comes into force on 4th December 1996 in relation to amounts paid by way of interest at any time on or after 18th July 1996.
        (8) Paragraphs (5) and (6) above come into force on 4th December 1996 in relation to assessments made on or after that date.
        (9) Amendments corresponding to those made by paragraphs (1) and (3) above shall be deemed to have had effect, for the purposes of the cases to which the enactments applied, in relation to the enactments directly or indirectly re-enacted in section 78 of the Value Added Tax Act 1994.
        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.
27. Value added tax (unjust enrichment)
        That provision may be made--
          (a) modifying the provisions of section 80 of the Value Added Tax Act 1994 under which it is a defence for the Commissioners of Customs and Excise, on a claim for repayment, that the repayment would unjustly enrich the claimant; and
          (b) making provision about the cases where arrangements for reimbursement may be taken into account in determining whether a person would be unjustly enriched by a repayment under that section.
28. Value added tax (time limits for repayment liabilities)
        That--
        (1) For subsections (4) and (5) of section 80 of the Value Added Tax Act 1994 there shall be substituted the following subsection--
          "(4) The Commissioners shall not be liable, on a claim made under this section, to repay any amount paid to them more than three years before the making of the claim."
        (2) Subject to paragraphs (3) and (4) below, paragraph (1) above shall be deemed to have come into force on 18th July 1996 as a provision applying, for the purposes of the making of any repayment on or after that date, to all claims under section 80 of the Value Added Tax Act 1994, including claims made before that date and claims relating to payments made before that date.
        (3) Paragraph (4) below applies as respects the making of any repayment on or after 18th July 1996 on a claim under section 80 of the Value Added Tax Act 1994 if--
          (a) legal proceedings for questioning any decision ("the disputed decision") of the Commissioners, or of an officer of the Commissioners, were brought by any person at any time before that date,
          (b) a determination has been or is made in those proceedings that the disputed decision was wrong or should be set aside,
          (c) the claim is one made by that person at a time after the proceedings were brought (whether before or after the making of the determination), and
          (d) the claim relates to--
            (i) an amount paid by that person to the Commissioners on the basis of the disputed decision, or
            (ii) an amount paid by that person to the Commissioners before the relevant date (including an amount paid before the making of the disputed decision) on grounds which, in all material respects, correspond to those on which that decision was made.
        (4) Where this paragraph applies in the case of any claim--
          (a) subsection (4) of section 80 of the Value Added Tax Act 1994 (as inserted by this Resolution) shall not apply, and shall be taken never to have applied, in relation to so much of that claim as relates to an amount falling within paragraph (3)(d)(i) or (ii) above, but
          (b) the Commissioners shall not be liable on that claim, and shall be taken never to have been liable on that claim, to repay any amount so falling which was paid to them more than three years before the proceedings mentioned in paragraph (3)(a) above were brought.
        (5) In paragraph (3)(d) above--
          (a) the reference to the relevant date is a reference to whichever is the earlier of 18th July 1996 and the date of the making of the determination in question; and
          (b) the reference to an amount paid on the basis of a decision, or on any grounds, includes an amount so paid on terms (however expressed) which questioned the correctness of the decision or, as the case may be, of those grounds.
        (6) After the subsection (4) inserted in section 80 of the Value Added Tax Act 1994 by this Resolution there shall be inserted the following subsections--
          "(4A) Where--
            (a) any amount has been paid, at any time on or after 18th July 1996, to any person by way of a repayment under this section, and
            (b) the amount paid exceeded the Commissioners' repayment liability to that person at that time,
      the Commissioners may, to the best of their judgement, assess the excess paid to that person and notify it to him.
          (4B) For the purposes of subsection (4A) above the Commissioners' repayment liability to a person at any time is--
            (a) in a case where any provision affecting the amount which they were liable to repay to that person at that time is subsequently deemed to have been in force at that time, the amount which the Commissioners are to be treated, in accordance with that provision, as having been liable at that time to repay to that person; and
            (b) in any other case, the amount which they were liable at that time to repay to that person.
          (4C) Subsections (2) to (8) of section 78A apply in the case of an assessment under subsection (4A) above as they apply in the case of an assessment under section 78A(1)."
        (7) In section 83 of that Act, in paragraph (t), after "80" there shall be inserted ", an assessment under subsection (4A) of that section or the amount of such an assessment;".
        (8) Nothing contained in--
          (a) any regulations under section 25(1) of, or paragraph 2 of Schedule 11 to, that Act relating to the correction of errors or the making of adjustments, or
          (b) any requirement imposed under any such regulations,
    shall be taken, in relation to any time on or after 18th July 1996, to have conferred an entitlement on any person to receive, by way of repayment, any amount to which he would not have had any entitlement on a claim under section 80 of that Act.
        (9) Paragraphs (6) to (8) above come into force on 4th December 1996.
        (10) In this Resolution--
          "the Commissioners" means the Commissioners of Customs and Excise; and
          "legal proceedings" means any proceedings before a court or tribunal.
        (11) Without prejudice to the generality of paragraph 1(2) of Schedule 13 to the Value Added Tax Act 1994, the references in this Resolution, and in subsection (4) of section 80 of that Act (as inserted by this Resolution), to a claim under that section include references to a claim first made under section 24 of the Finance Act 1989.
        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.
29. Value added tax (set-off of credits and debits)
        That--
        (1) In section 81 of the Value Added Tax Act 1994, after subsection (3) there shall be inserted the following subsection--
          "(3A) Where--
            (a) the Commissioners are liable to pay or repay any amount to any person under this Act,
            (b) that amount falls to be paid or repaid in consequence of a mistake previously made about whether or to what extent amounts were payable under this Act to or by that person, and
            (c) by reason of that mistake a liability of that person to pay a sum by way of VAT, penalty, interest or surcharge was not assessed, was not enforced or was not satisfied,
      any limitation on the time within which the Commissioners are entitled to take steps for recovering that sum shall be disregarded in determining whether that sum is required by subsection (3) above to be set against the amount mentioned in paragraph (a) above."
        (2) Paragraph (1) above shall be deemed to have come into force on 18th July 1996 as a provision applying for determining the amount of any payment or repayment by the Commissioners on or after that date, including a payment or repayment in respect of a liability arising before 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.
30. Value added tax (transitional provision for set-offs)
        That--
        (1) Where--
          (a) at any time before 4th December 1996, any person ("the taxpayer") became liable to pay any sum ("the relevant sum") to the Commissioners by way of VAT, penalty, interest or surcharge,
          (b) at any time on or after 18th July 1996 and before 4th December 1996 an amount was set against the whole or any part of the relevant sum,
          (c) the amount set against that sum was an amount which is treated under the Resolution of the House (value added tax (time limits for repayment liabilities)) of 3rd December 1996 as not having been due from the Commissioners at the time when it was set against that sum, and
          (d) as a consequence, the taxpayer's liability to pay the whole or a part of the relevant sum falls to be treated as not having been discharged in accordance with section 81(3) of the 1994 Act,
    the Commissioners may, to the best of their judgement, assess the amount of the continuing liability of the taxpayer and notify it to him.
        (2) In paragraph (1) above the reference to the continuing liability of the taxpayer is a reference to so much of the liability to pay the relevant sum as--
          (a) would have been discharged if the amount mentioned in paragraph (1)(b) above had been required to be set against the relevant sum in accordance with section 81(3) of the 1994 Act, but
          (b) falls, by virtue of the Resolution of the House (value added tax (time limits for repayment liabilities)) of 3rd December 1996, to be treated as not having been discharged in accordance with section 81(3) of that Act.
        (3) The taxpayer's only liabilities under the 1994 Act in respect of his failure, on or after the time mentioned in paragraph (1)(b) above, to pay an amount assessable under this Resolution shall be--
          (a) his liability to be assessed for that amount under this Resolution; and
          (b) liabilities arising under the following provisions of this Resolution.
        (4) Subsections (2) to (8) of section 78A of the 1994 Act apply in the case of an assessment under paragraph (1) above as they apply in the case of an assessment under section 78A(1) of that Act.
        (5) The 1994 Act shall have effect as if the matters specified in section 83 of that Act (matters subject to appeal) included an assessment under this Resolution and the amount of such an assessment.
        (6) Nothing contained in--
          (a) any regulations under section 25(1) of, or paragraph 2 of Schedule 11 to, the 1994 Act relating to the correction of errors or the making of adjustments, or
          (b) any requirement imposed under any such regulations,
    shall be taken, in relation to any time on or after 18th July 1996, to have conferred on any person any entitlement, otherwise than in accordance with section 81(3) of that Act, to set any amount, as an amount due from the Commissioners, against any sum which that person was liable to pay to the Commissioners by way of VAT, penalty, interest or surcharge.
        (7) In this Resolution--
          "the 1994 Act" means the Value Added Tax Act 1994; and
          "the Commissioners" means the Commissioners of Customs and Excise.
        (8) This Resolution shall come into force on 4th December 1996.
        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.
31. Repayments by the Commissioners of Customs and Excise
        That provision may be made about the liability of the Commissioners of Customs and Excise to make repayments of amounts paid to them by way of excise duty or insurance premium tax or landfill tax and about their powers to recover amounts repaid by them.
32. Excise duty assessments
        That provision may be made about amounts which may be assessed as excise duty.
33. Income tax (charge and rates for 1997-98)
        That--
        (1) Income tax shall be charged for the year 1997-98, and for that year--
          (a) the lower rate shall be 20 per cent.;
          (b) the basic rate shall be 23 per cent.; and
          (c) the higher rate shall be 40 per cent.
        (2) For the year 1997-98 section 1(2) of the Income and Corporation Taxes Act 1988 shall apply as if the amount specified in paragraph (aa) were 4,100; and, accordingly, section 1(4) of that Act shall apply for the year 1997-98 in relation only to the amount specified in section 1(2)(b) of that Act.
        (3) In section 686(1A) of the Income and Corporation Taxes Act 1988, for the words "for any year of assessment shall be the rate equal to the sum of the basic rate and the additional rate in force for that year" there shall be substituted ", in relation to any year of assessment for which income tax is charged, shall be 34 per cent. or such other rate as Parliament may determine".
        (4) Paragraph (3) above has effect in relation to the year 1997-98 and 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.
          As an Amendment to Mr Chancellor of the Exchequer's proposed Motion (No. 33) (Income tax (charge and rates for 1997-98)):

      Mr Alex Salmond
      Mrs Margaret Ewing
      Mr Andrew Welsh
      Roseanna Cunningham
      (a)

          Line;   3,    leave out '20 per cent.' and insert '18 per cent.'.
34. Income tax (modification of indexed allowances)
        That--
        (1) For the year 1997-98 the amounts specified in the provisions mentioned in paragraph (2) below shall be taken to be as set out in that paragraph; and, accordingly, section 257C(1) of the Income and Corporation Taxes Act 1988, so far as it relates to the amounts so specified, shall not apply for the year 1997-98.
        (2) In section 257 of that Act--
          (a) the amount in subsection (1) shall be 4,045;
          (b) the amount in subsection (2) shall be 5,220; and
          (c) the amount in subsection (3) shall be 5,400.
        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.
          As Amendments to Mr Chancellor of the Exchequer's proposed Motion (No. 34)(Income tax (modification of indexed allowances)):
    Mr Dafydd Wigley
    (a)
      Line    7     leave out '4,045' and insert '4,265'.
    Mr Dafydd Wigley
    (b)
      Line    8     leave out '5,220' and insert '5,410'.
    Mr Dafydd Wigley
    (c)
      Line    9     leave out '5,400' and insert '5,590'.
35. Blind person's allowance
        That--
        (1) In section 265(1) of the Income and Corporation Taxes Act 1988, for "1,250" there shall be substituted "1,280".
        (2) This Resolution shall apply for the year 1997-98.
        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.
36. Relief for interest (limit for 1997-98)
        That, for the year 1997-98, the qualifying maximum defined in section 367(5) of the Income and Corporation Taxes Act 1988 shall be 30,000.
        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.
37. Corporation tax (charge and rate for financial year 1997)
        That corporation tax shall be charged for the financial year 1997 at the rate of 33 per cent.
38. Corporation tax (small companies: 1997)
        That, for the financial year 1997--
          (a) the small companies' rate shall be 23 per cent.; and
          (b) the fraction mentioned in section 13(2) of the Income and Corporation Taxes Act 1988 shall be one fortieth.
39. Wayleaves for electricity cables, telephone lines, etc.
        That section 120 of the Income and Corporation Taxes Act 1988 shall be amended as follows.
        (1) In subsection (1)--
          (a) at the beginning there shall be inserted "Subject to subsection (1A) below,"; and
          (b) the words from "and, subject to" onwards shall be omitted.
        (2) After subsection (1) there shall be inserted the following subsection--
          "(1A) If--
            (a) the profits and gains arising to any person for any chargeable period include both rent in respect of any such easement as is mentioned in subsection (1) above and amounts which are charged to tax under Schedule A, and
            (b) some or all of the land to which the easement relates is included in the land by reference to which the amounts charged under Schedule A arise,
      then, for that period, that rent shall be charged to tax under Schedule A, instead of being charged under Schedule D."
        (3) Subsections (2) to (4) and, in subsection (5), paragraph (c) and the word "and" immediately preceding it shall cease to have effect.
        (4) This Resolution has effect in relation to payments made on or after 6th April 1997.
        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.
40. Profit-related pay
        That provision may be made for phasing out the relief under Chapter III of Part V of the Income and Corporation Taxes Act 1988.
41. Special treatment for certain company distributions
        That provision (including provision having retrospective effect) may be made for distributions of a company to be treated--
          (a) as if they were foreign income dividends; and
          (b) in cases where they are made to trustees, as if they were income to which section 686 of the Income and Corporation Taxes Act 1988 applies.
42. Distributions to dealers
        That provision may be made amending section 95 of the Income and Corporation Taxes Act 1988.
43. Distributions of exempt funds
        That provision (including provision having retrospective effect) may be made amending section 236 of the Income and Corporation Taxes Act 1988.
44. Foreign income dividends (unauthorised unit trusts)
        That provision may be made amending section 246D of the Income and Corporation Taxes Act 1988.
45. Tax avoidance (meaning of "tax advantage")
        That provision (including provision having retrospective effect) may be made amending section 709 of the Income and Corporation Taxes Act 1988.
46. Stock lending and manufactured payments
        That provision may be made for the purposes of income tax, corporation tax and capital gains tax about stock lending arrangements and manufactured payments.
47. Loan relationships (transitional provisions etc.)
        That provision (including provision having retrospective effect) may be made amending section 90 of, and Schedule 15 to, the Finance Act 1996.
48. Payments under life insurance policies
        That provision (including provision having retrospective effect) may be made about the treatment for the purposes of enactments relating to income tax and corporation tax of sums paid or payable under life insurance policies.
49. Transfer of assets abroad
        That provision may be made amending section 739 of the Income and Corporation Taxes Act 1988.
50. Leasing of assets (finance leases and loans)
        That provision may be made for the purposes of income tax and corporation tax in relation to arrangements which--
          (a) are or have been entered into by companies or other persons, and
          (b) are of such a kind as, in the case of companies incorporated in any part of the United Kingdom, falls for the purposes of accounts of such companies to be treated in accordance with normal accountancy practice as finance leases or loans.
51. Capital allowances
        That provision (including provision having retrospective effect) may be made amending the Capital Allowances Act 1990.
52. Expenditure on mineral exploration and access
        That provision may be made about the deduction of expenditure incurred on mineral exploration and access (as defined in section 121(1) of the Capital Allowances Act 1990) in computing the profits or gains of a trade.
53. Chargeable gains (roll-over relief on re-investment)
        That provision may be made about roll-over relief under Chapter IA of Part V of the Taxation of Chargeable Gains Act 1992.
54. Chargeable gains (conversions etc. of securities)
        That provision (including provision having retrospective effect) may be made for the purposes of the Taxation of Chargeable Gains Act 1992 about--
          (a) the conversion and exchange of securities;
          (b) the circumstances in which such conversions or exchanges are to be deemed to take place; and
          (c) the rights which are to be deemed to be securities of a company.
55. Double taxation relief (underlying tax)
        That provision may be made restricting the extent to which underlying tax may be taken into account, in accordance with Part XVIII of the Income and Corporation Taxes Act 1988, in determining the credits allowable against United Kingdom taxes.
56. Double taxation relief (loan relationships)
        That provision may be made amending section 807A of the Income and Corporation Taxes Act 1988.
57. Stamp duty
        That provision may be made about stamp duty.
58. Stamp duty reserve tax
        That provision may be made about stamp duty reserve tax.
59. Petroleum revenue tax (allowable non-field expenditure)
        That provision (including provision having retrospective effect) may be made amending section 113 of the Finance Act 1984.
60. Relief from tax (incidental and consequential charges)
        That it is expedient to authorise any incidental or consequential charges to any duty or tax (including charges having retrospective effect) which may arise from provisions designed in general to afford relief from taxation.
    Procedure (Future Taxation):
        That, notwithstanding anything to the contrary in the practice of the House relating to the matters which may be included in Finance Bills, any Finance Bill of the present Session may contain provision taking effect in a future year or amending section 198 of the Income and Corporation Taxes Act 1988.
    FINANCE [MONEY]: Queen's Recommendation signified
        That, for the purposes of any Act of the present Session relating to finance, it is expedient to authorise the payment out of money provided by Parliament of sums payable by the Secretary of State by virtue of provisions of that Act relating to vehicle excise and registration.
        A Bill is to be brought in upon the foregoing Resolutions when they have been agreed to by the House.
          European Community Document No. 9002/96, concerning the Council Recommendation to the United Kingdom with a view to bringing an end to the situation of an excessive government deficit in the United Kingdom, prepared in accordance with Article 104c(7) of the Treaty establishing the European Community, is relevant.
2 PUBLIC EXPENDITURE
The Prime Minister
Mr Secretary Heseltine
Mr Chancellor of the Exchequer
Mr Secretary Howard
Mr Secretary Rifkind
Mr Secretary Lang
        That this House welcomes the new public expenditure plans announced by Mr Chancellor of the Exchequer in his Budget speech on 26th November; congratulates Her Majesty's Government on maintaining firm control of public spending while increasing resources for key priority services including the health service, education and law and order; supports the Government's continuing progress in improving efficiency and controlling the costs of government; and applauds its plans to tackle fraud and evasion.
        As an Amendment to the Prime Minister's proposed Motion (Public Expenditure):
Mr Tony Blair
Mr John Prescott
Mr Gordon Brown
Mr Alistair Darling
Mr Donald Dewar
Mr Doug Hoyle
        Line    1,    leave out from 'House' to end and add 'rejects the incompetence and mismanagement of the economy by Her Majesty's Government, the misallocation of resources, wrong priorities and the failure to maintain proper and prudent control of the public finances that has resulted in declining public services, and the failure to rebuild infrastructure or to equip Britain for the future; calls for a new approach to rebuild the country, in particular a welfare to work programme financed by a windfall levy on the privatised utilites that will get people back to work and reduce the costs of economic failure, releasing resources for front line public services; calls for switches of resources to provide smaller class sizes from phasing out the Assisted Places Scheme and front line patient care from the costs of National Health Service bureaucracy; and believes that the failure of the Government to manage the economy has resulted in 22 tax rises, including the extension of VAT to domestic fuel, and an increased tax burden.'.
        The Speaker will put the Questions necessary to dispose of proceedings on the above Motion forthwith, pursuant to Order [29th November].

    On the Motion for the Adjournment of the House under Standing Order No. 9 Mr Llew Smith proposes to raise the subject of Incapacity Benefits.


COMMITTEES
STANDING COMMITTEES
1 Standing Committee A 10.30 a.m. Room 11 (public)
4.30 p.m. (public)
        Further to consider the Crime (Sentences) Bill.
2 Standing Committe B 10.30 a.m. Room 10 (public)
4.30 p.m. (public)
        Further to consider the Local Government and Rating Bill.
3 Standing Committee D 10.30 a.m. Room 9 (public)
4.30 p.m. (public)
        Further to consider the Education Bill.
4 Standing Committee E 10.30 a.m. Room 14 (public)
        To consider the Social Security Administration (Fraud) Bill.
5 First Scottish Standing Committee 10.30 a.m. Room 12 (public)
4.30 p.m. (public)
        Further to consider the Crime and Punishment (Scotland) Bill.
6 First Standing Committee on Delegated Legislation 10.30 a.m. Room 8 (public)
        To consider the Home Grown Cereals Authority Levy (Variation) Scheme (Approval) Order 1996 (S.I., 1996, No. 2843).
7 Second Standing Committee on Delegated Legislation 4.30 p.m. Room 8 (public)
        To consider the draft European Police Office (Legal Capacities) Order 1996.
SELECT COMMITTEES
8 Treasury 10.30 a.m. Room 15 (private)
10.45 a.m. (public)
        Subject:The 1996 Budget.
        Witnesses: Officials of HM Treasury on economic prospects; Officials of HM Treasury on taxation and expenditure policy (at 11.45 a.m.).
9 European Legislation 10.45 a.m. Room 6 (private)
11.00 a.m. (public)
        Subject: Progress of the IGC.
        Witnesses: Mr David Davis, MP, Minister of State, Foreign and Commonwealth Office and Mr Brian Bender, Head of European Secretariat, Cabinet Office.
10 Business Committee on the Firearms (Amendment) Bill 3.30 p.m. Chairman of Ways and Means Room (private)
11 Education and Employment Sub-Committee 3.30 p.m. Room 18 (private)
3.45 p.m. (public)
        Subject: Social costs and their effects on employment.
        Witness: Mr Chris Humphries, Director of Policy and Strategy, TEC National Council.
12 Deregulation 4.00 p.m. Room 16 (private)
13 Finance and Services 5.00 p.m. Room 13 (private)
14 Standards and Privileges 6.15 p.m. Room 19 (private)
15 Statutory Instruments Immediately
after the
Meeting of the
Joint
Committee
Room 7 (private)
JOINT COMMITTEE
16 Statutory Instruments 4.15 p.m. Room 7 (private)
[The decision of a Committee to sit in public may be rescinded without notice.]

 

© Parliamentary copyright 1996
Prepared 3 December 1996