 House of Commons |
Session 1997-1998 |
| Commons Journal 254
Chronological Index
Page 460 1997-1998 Volume 254 [No. 144.] Monday 23rd March 1998. The House met at half-past Two o'clock. PRAYERS.
(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; 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. Beer (rate of duty) The Question being put, That provision may be made increasing the rate of duty set out in section 36(1) of the Alcoholic Liquor Duties Act 1979; The House divided. Tellers for the Ayes, Mr Jon Owen Jones, Mr Clive Betts: 350. Tellers for the Noes, Mr John Whittingdale, Mr Oliver Heald: 147. So the Question was agreed to. 3. Sparkling wine, made-wine and cider (rates of duty) Resolved, That the Alcoholic Liquor Duties Act 1979 shall be amended as follows— (1) In Part I of the Table of rates of duty in Schedule 1, in column 2 of the fourth entry, for “201.50” there shall be substituted “161.20”. (2) In section 62(1A)(a), for “£37.54” there shall be substituted “£45.05”. (3) This Resolution shall have effect as from 6 o'clock in the evening of 17th March 1998. 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. Page 461 Monday 23rd March 1998 1997-1998 Volume 254 Back to top 4. Wine and made-wine (rates of duty) Resolved, That provision may be made increasing the rates of duty set out in the Table in Schedule 1 to the Alcoholic Liquor Duties Act 1979. 5. Cider (rates of duty) Resolved, That provision may be made increasing the rates of duty set out in section 62(1A) of the Alcoholic Liquor Duties Act 1979. 6. Beer (drawback) Resolved, That provision may be made repealing section 42 of the Alcoholic Liquor Duties Act 1979. 7. Hydrocarbon oil (production in the United Kingdom) Resolved, That provision may be made charging excise duty on hydrocarbon oil produced in the United Kingdom. 8. Hydrocarbon oil (rates of duties and rebates) The Question being put, That— (1) In section 6(1A) of the Hydrocarbon Oil Duties Act 1979— (a) in paragraph (a), for “0.4510” there shall be substituted “0.4926”; (b) in paragraph (b), for “0.3928” there shall be substituted “0.4299”; and (c) in paragraph (c), for “0.4028” there shall be substituted “0.4499”. (2) In section 11(1) of that Act— (a) in paragraph (a), for “£0.0200” there shall be substituted “£0.0218”; and (b) in each of paragraphs (b) and (ba), for “£0.0258” there shall be substituted “£0.0282”. (3) In section 13A(1A) of that Act— (a) in paragraph (a), for “£0.0150” there shall be substituted “£0.0050”; and (b) in paragraph (b), for “£0.0482” there shall be substituted “£0.0527”. (4) In section 14(1) of that Act, for “£0.0200” there shall be substituted “£0.0218”. (5) This Resolution shall have effect as from 6 o'clock in the evening of 17th March 1998. 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; The House divided. Tellers for the Ayes, Mr Jon Owen Jones, Mr Clive Betts: 302. Tellers for the Noes, Mr John Whittingdale, Mr Oliver Heald: 197. So the Question was agreed to. 9. Hydrocarbon oil (ultra low sulphur diesel) Resolved, That— (1) In section 1 of the Hydrocarbon Oil Duties Act 1979, for subsection (6) there shall be substituted the following subsection— “(6) ‘Ultra low sulphur diesel' means gas oil— (a) the sulphur content of which does not exceed 0.005 per cent. by weight or is nil; (b) the density of which does not exceed 835 kilograms per cubic metre at a temperature of 15° C; and (c) of which not less than 95 per cent. by volume distils at a temperature not exceeding 345° C.” (2) This Resolution shall have effect as from 6 o'clock in the evening of 17th March 1998. 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. Page 462 Monday 23rd March 1998 1997-1998 Volume 254 Back to top 10. Hydrocarbon oil (mixing of heavy oil) Resolved, That— (1) In section 20AAA of the Hydrocarbon Oil Duties Act 1979, after subsection (2) there shall be inserted the following subsection— “(2A) Where— (a) a mixture of heavy oils is produced in contravention of Part IIA of Schedule 2A to this Act, and (b) the mixture is not produced as a result of approved mixing, a duty of excise shall be charged on the mixture.” (2) In subsection (3) of that section, after “subsection (1)” there shall be inserted “or (2A)”. (3) In section 20AAB of that Act, in subsection (1), after “section 20AAA(1)” there shall be inserted “or (2A)”. (4) In Schedule 2A to that Act, after paragraph 7 there shall be inserted the following paragraph— ”Part IIA Unrebated heavy oil 7A. A mixture of heavy oils is produced in contravention of this paragraph if such a mixture is produced by mixing— (a) ultra low sulphur diesel in respect of which, on its delivery for home use, a declaration was made that it was intended for use as fuel for a road vehicle; and (b) heavy oil of any other description in respect of which, on its delivery for home use, such a declaration was made.” (5) In paragraph 9 of that Schedule, after sub-paragraph (1) there shall be inserted the following sub-paragraph— ”(1A) Subject to paragraph 10 below, duty charged under subsection (2A) of section 20AAA of this Act shall be charged at the rate for heavy oil in force at the time when the mixture is produced.” (6) This Resolution shall have effect as from 6 o'clock in the evening of 17th March 1998. 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. Tobacco products (rates of duty) Resolved, That provision may be made increasing the rates of duty set out in the Table in Schedule 1 to the Tobacco Products Duty Act 1979. 12. Rates of gaming duty Resolved, That provision may be made increasing the rates at which gaming duty is charged. 13. Amusement machine licence duty (rates of duty) Resolved, That— (1) In section 23 of the Betting and Gaming Duties Act 1981, for the Table in subsection (2) there shall be substituted the following Table— TABLE
Page 463 Monday 23rd March 1998 1997-1998 Volume 254 Back to top (2) This Resolution shall apply in relation to any amusement machine licence for which an application is received by the Commissioners of Customs and Excise after 17th March 1998. 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. 14. Amusement machine licence duty (excepted machines) Resolved, That— (1) In section 21(3A) of the Betting and Gaming Duties Act 1981, for paragraphs (b) and (c) there shall be substituted the following paragraphs— “(b) a five-penny machine which is a small prize machine; or (c) a thirty-five-penny machine which is not a prize machine or which, if it is a prize machine, is not a gaming machine.”. (2) This Resolution has effect in relation to the provision of an amusement machine at any time on or after 1st April 1998. 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. Vehicle excise duty (old vehicles) Resolved, That provision may be made confining the exemption in paragraph 1A of Schedule 2 to the Vehicle Excise and Registration Act 1994 to vehicles constructed before 1st January 1973. 16. Vehicle excise duty (payments in respect of void licences) Resolved, That provision may be made amending section 35A of the Vehicle Excise and Registration Act 1994. 17. Assessments for excise duty purposes Resolved, That provision may be made about assessing and recovering amounts for purposes of excise duty. 18. Value added tax (deemed supplies) Resolved, That— (1) Paragraph 5 of Schedule 4 to the Value Added Tax Act 1994 shall be amended as follows. (2) In sub-paragraph (2)(a), for “is” there shall be substituted “of acquiring or, as the case may be, producing the goods was”. (3) After sub-paragraph (2) there shall be inserted the following sub-paragraph— “(2A) For the purposes of determining the cost to the donor of acquiring or producing goods of which he has made a gift, where— (a) the acquisition by the donor of the goods, or anything comprised in the goods, was by means of a transfer of a business, or a part of a business, as a going concern, (b) the assets transferred by that transfer included those goods or that thing, and (c) the transfer of those assets is one falling by virtue of an order under section 5(3) (or under an enactment re-enacted in section 5(3)) to be treated as neither a supply of goods nor a supply of services, the donor and his predecessor or, as the case may be, all of his predecessors shall be treated as if they were the same person.” (4) In sub-paragraph (5), for “is” there shall be substituted “or any of his predecessors is a person who (disregarding this paragraph) has or will become”. (5) After that sub-paragraph there shall be inserted the following sub-paragraph— “(5A) In relation to any goods or anything comprised in any goods, a person is the predecessor of another for the purposes of this paragraph if— (a) that other person is a person to whom he has transferred assets of his business by a transfer of that business, or a part of it, as a going concern; (b) those assets consisted of or included those goods or that thing; and (c) the transfer of the assets is one falling by virtue of an order under section 5(3) (or under an enactment re-enacted in section 5(3)) to be treated as neither a supply of goods nor a supply of services; Page 464 Monday 23rd March 1998 1997-1998 Volume 254 Back to top and references in this paragraph to a person's predecessors include references to the predecessors of his predecessors through any number of transfers.” (6) The preceding provisions of this Resolution apply to any case where the time when the goods are transferred or disposed of or, as the case may be, put to use, used or made available for use is on or after 17th March 1998. 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. 19. Value added tax (place of supply orders) Resolved, That— (1) In the Value Added Tax Act 1994 the following section shall be inserted after section 97—
(a) the order provides for services of a description specified in the order to be treated as supplied in the United Kingdom; (c) the services are not services that would have fallen to be so treated under any provision re-enacted in the order; and (d) the order is expressed to come into force in relation to services supplied on or after a date specified in the order (‘the commencement date'). (2) Invoices and other documents provided to any person before the commencement date shall be disregarded in determining the time of the supply of any services which, if their time of supply were on or after the commencement date, would be treated by virtue of the order as supplied in the United Kingdom. (3) If there is a payment in respect of any services of the specified description that was received by the supplier before the commencement date, so much (if any) of that payment as relates to times on or after that date shall be treated as if it were a payment received on the commencement date. (4) If there is a payment in respect of services of the specified description that is or has been received by the supplier on or after the commencement date, so much (if any) of that payment as relates to times before that date shall be treated as if it were a payment received before that date. (5) Subject to subsection (6) below, a payment in respect of any services shall be taken for the purposes of this section to relate to the time of the performance of those services. (6) Where a payment is received in respect of any services the performance of which takes place over a period a part of which falls before the commencement date and a part of which does not— (a) an apportionment shall be made, on a just and reasonable basis, of the extent to which the payment is attributable to so much of the performance of those services as took place before that date; (b) the payment shall, to that extent, be taken for the purposes of this section to relate to a time before that date; and (c) the remainder, if any, of the payment shall be taken for those purposes to relate to times on or after that date.” (2) In section 6 of the Value Added Tax Act 1994, after subsection (14) there shall be inserted the following subsection— “(14A) In relation to any services of a description specified in an order under section 7(11), this section and any regulations under this section or section 8(4) shall have effect subject to section 97A.” 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. Page 465 Monday 23rd March 1998 1997-1998 Volume 254 Back to top 20. Value added tax (bad debt relief) Resolved, That provision may be made amending section 36 of the Value Added Tax Act 1994. 21. Value added tax (long leases in Scotland) Resolved, That provision may be made amending section 96 of the Value Added Tax Act 1994. 22. Income tax (charge and rates for 1998–99) The Question being put, That income tax shall be charged for the year 1998-99, 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. 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; The House divided. Tellers for the Ayes, Mr Jon Owen Jones, Mr Clive Betts: 300. Tellers for the Noes, Mr Edward Davey, Mr Andrew Stunell: 43. So the Question was agreed to. 23. Income tax (additional relief in respect of children) Resolved, That— (1) In subsection (1)(c) of section 259 of the Income and Corporation Taxes Act 1988, for “man” and “wife” there shall be substituted, respectively, “individual” and “spouse”. (2) In subsection (4) of that section, after “relief under this section” there shall be inserted “by virtue of subsection (1)(a) above”. (3) In section 261A(3) of that Act, for “a man” there shall be substituted “an individual”. (4) This Resolution has effect for 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. 24. Corporation tax (charge and rate for 1998) Resolved, That, for the financial year 1998, corporation tax shall be charged at the rate of 31 per cent. 25. Corporation tax (small companies rate for 1998) Resolved, That, for the financial year 1998— (a) the small companies' rate shall be 21 per cent.; and (b) the fraction mentioned in section 13(2) of the Income and Corporation Taxes Act 1988 shall be one fortieth. 26. Corporation tax (due and payable date) The Question being put, That provision may be made for and in connection with altering the date on which corporation tax and amounts treated as corporation tax become due and payable; The House divided. Tellers for the Ayes, Janet Anderson, Mr Jim Dowd: 339. Tellers for the Noes, Mr John Whittingdale, Mr Oliver Heald: 147. So the Question was agreed to. 27. Advance corporation tax and tax credits Resolved, That provision may be made in relation to— (a) the set-off of advance corporation tax against liability to corporation tax; and (b) tax credits. Page 466 Monday 23rd March 1998 1997-1998 Volume 254 Back to top 28. Interest payable under the Tax Acts Resolved, That provision may be made imposing charges to tax in relation to interest payable under the Tax Acts to companies. 29. Rents and other receipts from land Resolved, That provision may be made about the taxation of rents and other receipts from land. 30. Computation of profits and losses Resolved, That provision may be made as to the computation of profits and losses for tax purposes. 31. Remuneration in the form of shares or securities Resolved, That provision may be made about shares or securities acquired by a person as a director or employee. 32. Sub-contractors in the construction industry Resolved, That provision may be made amending Chapter IV of Part XIII of the Income and Corporation Taxes Act 1988. 33. Construction workers supplied by agencies Resolved, That— (1) In section 134 of the Income and Corporation Taxes Act 1988, subsection (5)(c) shall cease to have effect. (2) In section 559 of the Income and Corporation Taxes Act 1988, in subsection (1), for “subsection (2) below” there shall be substituted “the following provisions of this section”; and after subsection (1) there shall be inserted the following subsection— “(1A) Subsection (1) above shall not apply to any payment made under the contract in question that is chargeable to income tax under Schedule E by virtue of section 134(1).” (3) Paragraphs (1) and (2) above have effect in relation to— (a) any payments made on or after 6th April 1998 other than any made in respect of services rendered before that date; and (b) any payments made before 6th April 1998 in respect of services to be rendered on or after that date. (4) Subject to paragraph (9) below, paragraph (5) below applies if— (a) a construction trade is being carried on by a person (‘the sub-contractor') at the end of the year 1997–98; and (b) there are receipts of that trade which, but for section 134(5)(c) of the Income and Corporation Taxes Act 1988, would have fallen to be treated for the year 1997–98 as the emoluments of an office or employment. (5) Where this paragraph applies, then, subject to paragraphs (7) and (8) below— (a) the trade shall be deemed to have been permanently discontinued at the end of the year 1997–98; and (b) to the extent (if any) that the trade includes activities in addition to the rendering of services falling by virtue of this Resolution to be treated as the duties of an office or employment, a new trade shall be deemed to have been set up and commenced on 6th April 1998. (6) Paragraph (7) below applies if— (a) a construction trade (”the old trade”) is deemed by virtue of paragraph (5)(a) above to have been permanently discontinued; and (b) a construction trade (”the new trade”)— (i) is deemed by virtue of paragraph (5)(b) above to have been set up and commenced; or (ii) (where sub-paragraph (i) above does not apply) is actually set up and commenced in the year 1998–99. (7) Where this paragraph applies then, notwithstanding the deemed discontinuance, the old trade and the new trade shall be treated as the same for the purposes of section 385 of the Income and Corporation Taxes Act 1988. (8) An officer of the Board shall not become entitled by virtue of anything in this Resolution to give a direction under paragraph 3(2) of Schedule 20 to the Finance Act 1994 in the case of a person whose trade is deemed under paragraph (5) above to cease on 5th April 1998. Page 467 Monday 23rd March 1998 1997-1998 Volume 254 Back to top (9) Paragraph (5) above does not apply if the sub-contractor by notice to an officer of the Board otherwise elects. (10) An election under paragraph (9) above— (a) if it relates to a trade carried on by an individual, must be included in a return under section 8 of the Taxes Management Act 1970 which is made and delivered in that individual's case on or before the day on which it is required to be made and delivered under that section; and (b) if it relates to a trade carried on by persons in partnership, must be included in a return under section 12AA of that Act which is made and delivered in the partners' case, or in the case of any one or more of them, on or before the day specified in relation to that return under subsection (2) or (3) of that section. (11) In this Resolution “construction trade” means a trade consisting in or including the rendering of services under contracts relating to construction operations (within the meaning of Chapter IV of Part XIII of the Income and Corporation Taxes Act 1988). 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. 34. Employment termination benefits and retirement benefits Resolved, That provision may be made about the taxation of benefits received— (a) in connection with the termination, or a change in the duties of, an office or employment; or (b) under a non-approved retirement benefits scheme. 35. Benefits in kind (car fuel) Resolved, That— (1) In section 158 of the Income and Corporation Taxes Act 1988, for the Tables in subsection (2) there shall be substituted— TABLE A
TABLE AB
TABLE B
(2) This Resolution shall have effect for the year 1998–99 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. 36. Travelling expenses Resolved, That provision may be made amending section 198(1) of the Income and Corporation Taxes Act 1988 and related provisions. 37. Profit-related pay Resolved, That provision may be made about cases where profit periods for the purposes of profit-related pay overlap or are to be taken to overlap. 38. Foreign earnings deduction Resolved, That— (1) Section 193(1) of the Income and Corporation Taxes Act 1988 shall cease to have effect. Page 468 Monday 23rd March 1998 1997-1998 Volume 254 Back to top (2) Before that section there shall be inserted—
(b) any of those duties are performed in the course of a qualifying period (within the meaning of Schedule 12) which falls wholly or partly in that year and consists of at least 365 days, then, in charging tax under Case I of Schedule E on the amount of the emoluments from that employment attributable to that period, or to so much of it as falls in that year of assessment, there shall be allowed a deduction equal to the whole of that amount. (2) In subsection (1) employment ‘as a seafarer' means an employment consisting of the performance of duties on a ship (or of such duties and others incidental to them). (3) For the purposes of this section a ‘ship' does not include— (a) any offshore installation within the meaning of the Mineral Workings (Offshore Installations) Act 1971, or (b) what would be such an installation if the references in that Act to controlled waters were to any waters. (4) Schedule 12 has effect for the purpose of supplementing this section.”. (3) The references in the Income and Corporation Taxes Act 1988 to section 193(1) shall be amended as follows— (a) in section 19(1), in Case I of Schedule E, the words from “and to section 193(1)” to the end shall be omitted; (b) in paragraph 10 of Schedule 11, after “193(1)” there shall be inserted “or 192A”; (c) in section 132(3) and paragraphs 1, 1A, 2(1), 3(1) and (3), 5 and 6 of Schedule 12, for “193(1)” there shall be substituted “192A”. (4) In Schedule 12 to that Act— (a) in paragraph 3(2)— (i) in paragraph (a) for “62” there shall be substituted “183”, and (ii) in paragraph (b) for “one-sixth” there shall be substituted “one-half”; (b) in paragraph 5— (i) for “vessel or aircraft” there shall be substituted “ship (within the meaning of section 192A)”, and (ii) in paragraphs (a) and (b) for “voyage or journey” there shall be substituted “voyage”; and (c) paragraphs 3(2A) and 7 shall be omitted. (5) Paragraphs (1) to (4) of this Resolution shall have effect in relation to— (a) emoluments attributable to qualifying periods beginning on or after 17th March 1998, and (b) emoluments attributable to qualifying periods beginning before 17th March 1998 which are received on or after that date. (6) Nothing in those paragraphs shall affect the question what deduction (if any) falls to be made under section 193(1) of the Income and Corporation Taxes Act 1988 in the case of emoluments attributable to a qualifying period beginning before 17th March 1998 and received before that date. (7) For the purposes of paragraphs (5) and (6) of this Resolution the question whether emoluments are attributable to a qualifying period beginning before 17th March 1998 shall be determined without reference to any arrangements entered into on or 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. 39. PAYE (trade debts) Resolved, That— (1) In relation to any asset provided on or after 2nd July 1997 and before 6th April 1998, section 203F of the Income and Corporation Taxes Act 1988 shall have effect with the following two modifications. Page 469 Monday 23rd March 1998 1997-1998 Volume 254 Back to top (2) The first modification is the insertion in subsection (2), before the word “and” at the end of paragraph (b), of the following paragraph— “(ba) an asset not falling within paragraph (a) or (b) above which consists in the rights of an assignee, or any other rights, in respect of a trade debt that is or may become due to the employer;”. (3) The second modification is the insertion in subsection (3), before the word “and” at the end of paragraph (a), of the following paragraph— “(aa) in the case of an asset falling within subsection (2)(ba) above, the amount of the debt;”. (4) The preceding provisions of this Resolution shall be deemed, in accordance with paragraphs (5) and (6) below, to have come into force on 2nd July 1997. (5) Subject to paragraph (6) below, this Resolution shall not be taken to have changed— (a) the amounts which were deductible by any person under section 203 of the Income and Corporation Taxes Act 1988 at any time on or before 17th March 1998; or (b) the amounts which should have been accounted for to the Board under section 203J(3) of that Act at any time on or before 5th April 1998. (6) Where, by virtue of this Resolution, any employer would (but for paragraph (5) above) be treated as having been under an obligation at any time on or before 17th March 1998 to make deductions from payments made by the employer of, or on account of, an employee's assessable income— (a) sections 203 and 203J of the Income and Corporation Taxes Act 1988, and (b) the provisions of any regulations under section 203 of that Act, shall have effect as if the employer were obliged (subject to section 203J(3) of that Act) to make those deductions from any payments that are so made on or after 24th March 1998 and before 6th April 1998. (7) Expressions used in paragraph (6) above and in section 203J of the Income and Corporation Taxes Act 1988 have the same meanings in that paragraph as in that section. 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. PAYE (non-cash benefits etc.) Resolved, That provision may be made— (a) extending the circumstances in which a person is to be treated for the purposes of PAYE regulations as having made a payment; and (b) amending section 144A of the Income and Corporation Taxes Act 1988. 41. Enterprise investment scheme etc Resolved, That provision (including provision having retrospective effect) may be made amending Chapter III of Part VII of the Income and Corporation Taxes Act 1988 and sections 150, 150A and 150B of, and Schedule 5B to, the Taxation of Chargeable Gains Act 1992. 42. Venture capital trusts Resolved, That provision (including provision having retrospective effect) may be made amending section 842AA of, and Schedules 15B and 28B to, the Income and Corporation Taxes Act 1988. Page 470 Monday 23rd March 1998 1997-1998 Volume 254 Back to top 43. Relief for loan to buy interest in close company Resolved, That provision may be made amending section 360 of the Income and Corporation Taxes Act 1988. 44. Relief for losses on certain unlisted shares Resolved, That provision may be made amending section 576 of the Income and Corporation Taxes Act 1988. 45. Group relief Resolved, That provision (including provision having retrospective effect) may be made about relief under Chapter IV of Part X of the Income and Corporation Taxes Act 1988. 46. Life policies etc Resolved, That provision may be made in relation to policies of life insurance, contracts for life annuities and capital redemption policies. 47. Insurance companies (provisional repayments) Resolved, That provision may be made in relation to Schedule 19AB to the Income and Corporation Taxes Act 1988. 48. Pension schemes etc Resolved, That provision (including provision having retrospective effect) may be made about— (a) the approval of schemes for the purposes of Part XIV of the Income and Corporation Taxes Act 1988; and (b) cases in which an approval for those purposes has been given or has ceased to have effect. 49. Futures and options Resolved, That provision (including provision having retrospective effect) may be made amending Schedule 5AA to the Income and Corporation Taxes Act 1988. 50. Exchanges of securities etc Resolved, That provision may be made— (a) for sections 471 and 472 of the Income and Corporation Taxes Act 1988 to cease to have effect; and (b) for section 473 of that Act to apply in relation to shares instead of securities. 51. Double taxation relief on foreign interest and dividends Resolved, That provision may be made amending Chapter II of Part XVIII of the Income and Corporation Taxes Act 1988. 52. Notification of adjustment of foreign tax Resolved, That— (1) In section 806 of the Income and Corporation Taxes Act 1988, after subsection (2) there shall be inserted the following subsections— “(3) Subject to subsection (5) below, where— (a) any credit for foreign tax has been allowed to a person under any arrangements, and (b) the amount of that credit is subsequently rendered excessive by reason of an adjustment of the amount of any tax payable under the laws of a territory outside the United Kingdom, that person shall give notice in writing to an officer of the Board that an adjustment has been made that has rendered the amount of the credit excessive. (4) A notice under subsection (3) above must be given within one year from the time of the making of the adjustment. (5) Subsections (3) and (4) above do not apply where the adjustment is one the consequences of which in relation to the credit fall to be given effect to in accordance with regulations made under— (a) section 182(1) of the Finance Act 1993 (regulations relating to individual members of Lloyd's); or (b) section 229 of the Finance Act 1994 (regulations relating to corporate members of Lloyd's). (6) A person who fails to comply with the requirements imposed on him by subsections (3) and (4) above in relation to any adjustment shall be liable to a penalty of an amount not exceeding the amount by which the credit allowed has been rendered excessive by reason of the adjustment.” Page 471 Monday 23rd March 1998 1997-1998 Volume 254 Back to top (2) This Resolution has effect in relation to adjustments made on or after 17th March 1998. 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. 53. Transfer pricing (new regime) Resolved, That provision for the purposes of income tax and corporation tax may be made, in place of sections 770 to 773 of the Income and Corporation Taxes Act 1988, in relation to cases where provision is made or imposed as between any two persons which would not have been made as between independent enterprises. 54. Exchange gains and losses and financial instruments Resolved, That provision may be made about the application in relation to any transaction of sections 135, 136, 136A and 137 of the Finance Act 1993 and section 167 of the Finance Act 1994. 55. Controlled foreign companies Resolved, That provision may be made in relation to controlled foreign companies. 56. Corporation tax (change of ownership) Resolved, That provision (including provision having retrospective effect) may be made for the payment of unpaid tax, by persons other than the company liable, in cases where there has been a change in the ownership of a company and corporation tax assessed on that company or an associated company remains unpaid. 57. Corporation tax self-assessment, etc Resolved, That provision may be made about corporation tax self-assessment and other matters relating to the management of that tax. The references in this Resolution to corporation tax include any amount treated as if it were corporation tax. 58. Chargeable gains (rate for trustees etc) Resolved, That provision may be made about the rate of capital gains tax in respect of gains accruing to trustees and personal representatives. 59. Chargeable gains (indexation and taper relief) Resolved, That provision may be made amending the Taxation of Chargeable Gains Act 1992— (a) to restrict entitlement to indexation allowance; and (b) for purposes connected with the introduction of taper relief, to restrict the availability of other reliefs. 60. Chargeable gains (pooling and identification) Resolved, That provision may be made for the purposes of the Taxation of Chargeable Gains Act 1992— (a) limiting the circumstances in which different assets are to be treated as parts of a single asset; and (b) setting out new rules for the identification of assets disposed of. 61. Chargeable gains (stock dividends) Resolved, That provision may be made for the purposes of the Taxation of Chargeable Gains Act 1992 about stock dividends. 62. Chargeable gains (non-residents) Resolved, That provision may be made for the purposes of capital gains tax in relation to individuals who, having ceased to be resident or ordinarily resident in the United Kingdom, again become so resident or ordinarily resident. 63. Chargeable gains (offshore settlements) Resolved, That provision (including provision having retrospective effect) may be made imposing charges under the Taxation of Chargeable Gains Act 1992 on the beneficiaries and settlors of settlements where there has been a time when the trustees of the settlement, or of a settlement from which property comprised in the settlement directly or indirectly derives— (a) have not been resident or ordinarily resident in the United Kingdom, or (b) have fallen for the purposes of any double taxation relief arrangements to be regarded as resident in a territory outside the United Kingdom. Page 472 Monday 23rd March 1998 1997-1998 Volume 254 Back to top 64. Chargeable gains (transfers within a group etc.) Resolved, That provision may be made, for the purposes of the taxation of chargeable gains, about— (a) the persons who are companies for the purposes of sections 170 to 181 of the Taxation of Chargeable Gains Act 1992; (b) transfers between companies within a group; and (c) schemes of reconstruction or amalgamation involving the transfer of a business. 65. Chargeable gains (abolition of reliefs) Resolved, That provision may be made repealing Chapter IA of Part V and sections 254 and 255 of the Taxation of Chargeable Gains Act 1992. 66. Chargeable gains (pre-entry gains) Resolved, That provision may be made amending the Taxation of Chargeable Gains Act 1992 so as to restrict the amounts which, where a company has joined a group, may be set against chargeable gains accruing to the company before it joined the group. 67. Inheritance tax (property of historic interest etc) Resolved, That provision may be made about— (a) the designation of property for the purposes of any exemption under the Inheritance Tax Act 1984 or for the purposes of section 258 of the Taxation of Chargeable Gains Act 1992; (b) the undertakings given for any of those purposes or for the purposes of any exemption under the Finance Act 1976 or the Finance Act 1975; and (c) the conditions for exemption under section 27 of the Inheritance Tax Act 1984. 68. Inheritance tax (gifts for public benefit) Resolved, That provision may be made repealing section 26 of the Inheritance Tax Act 1984. 69. Insurance premium tax Resolved, That provision may be made for the purposes of insurance premium tax— (a) in relation to premiums taxable at the higher rate; and (b) in relation to taxable intermediaries. 70. Landfill tax Resolved, That provision may be made applying section 1 of the Provisional Collection of Taxes Act 1968 to landfill tax. 71. Stamp duty (conveyances and transfers on sale) Resolved, That the following provisions shall have effect for the period beginning 24th March 1998 and ending 31 days after the earliest of the dates mentioned in section 50(2) of the Finance Act 1973— (1) Section 55 of the Finance Act 1963 and section 4 of the Finance Act (Northern Ireland) 1963 shall each be amended in accordance with the provisions of paragraphs (2) and (3) below. (2) In subsection (1)(d), for “£1.50p” there shall be substituted “£2”. (3) In subsection (1)(e), for “£2” there shall be substituted “£3”. (4) This Resolution shall apply to instruments executed on or after 24th March 1998, except where the instrument in question is executed in pursuance of a contract made on or before 17th March 1998. And it is hereby declared that it is expedient in the public interest that this Resolution should have statutory effect under the provisions of section 50 of the Finance Act 1973. 72. Gas valuation Resolved, That provision (including provision having retrospective effect) may be made amending paragraph 3A of Schedule 3 to the Oil Taxation Act 1975, paragraph 12 of Schedule 2 to the Oil Taxation Act 1983 and section 493 of the Income and Corporation Taxes Act 1988. 73. European single currency Resolved, That provision may be made for the modification, in connection with the adoption of a single currency by other member States of the European Community, of enactments and subordinate legislation relating to matters under the care and management of the Commissioners of Inland Revenue. Page 473 Monday 23rd March 1998 1997-1998 Volume 254 Back to top 74. 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) which may arise from provisions designed in general to afford relief from taxation. Procedure (Future Taxation),—Resolved, 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 the following provisions taking effect in a future year— (a) provision modifying the effect of sections 256, 257C and 347B of the Income and Corporation Taxes Act 1988; (b) provision for charging corporation tax for the financial year 1999 and with respect to the rates of that tax for that year and the fraction mentioned in section 13(2) of the Income and Corporation Taxes Act 1988; (c) provision for and in connection with the abolition of advance corporation tax; (d) provision for the repeal of sections 26 and 27 of the Income and Corporation Taxes Act 1988; (e) provision as to the computation of profits and losses for tax purposes; (f) provision for reducing, in the case of cars capable of running on road fuel gas, the cash equivalents of the benefits chargeable to tax under section 157 of the Income and Corporation Taxes Act 1988; (g) provision preventing the opening of tax-exempt special savings accounts after 5th April 1999; (h) provision relating to tax credits; (i) provision relating to the taxation of payments representative of dividends and other distributions of companies; (j) provision about the attribution of gains to the settlors of settlements created before 19th March 1991; (k) provision phasing out retirement relief under sections 163 and 164 of, and Schedule 6 to, the Taxation of Chargeable Gains Act 1992. Finance (No. 2) Bill [Money],—Her Majesty's Recommendation having been signified to the proposed Motion relating to Finance (No. 2) Bill [Money]; Resolved, That, for the purposes of any Act of the present Session relating to finance, it is expedient to authorise— (a) 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; (b) the making out of the Consolidated Fund of repayments of gas levy and of payments of interest on such repayments; (c) any increase attributable to any provision of that Act relating to the Debt Management Account in the sums payable out of money provided by Parliament; (d) any increase attributable to any provision of that Act relating to that Account in the sums payable out of or into the National Loans Fund or the Consolidated Fund; (e) payments out of or into that Account. 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 Straw, Mr Secretary Blunkett, Secretary Margaret Beckett, Mr Secretary Dobson, Secretary Harriet Harman, Mr Alistair Darling, Dawn Primarolo, Mr Geoffrey Robinson and Mrs Helen Liddell do prepare and bring it in.
(1) Cuffley and Northaw against residential development in the countryside and the green belt; and Page 474 Monday 23rd March 1998 1997-1998 Volume 254 Back to top (2) Bolton against any reduction in benefits to disabled and mentally disadvantaged people were presented and read; and ordered to lie upon the Table and to be printed.
And accordingly the House, having continued to sit till twenty-five minutes past Eleven o'clock, adjourned till to-morrow. [Adjourned at 11.25 p.m. APPENDIX I Papers presented or laid upon the Table Papers subject to Negative Resolution:
Other Papers:
(1) Carlisle Hospitals National Health Service Trust, (2) East Anglian Ambulance National Health Service Trust, (3) East Yorkshire Hospitals National Health Service Trust, (4) Havering Hospitals National Health Service Trust, (5) Huddersfield Health Care Services National Health Service Trust, (6) Isle of Wight Healthcare National Health Service Trust, (7) Leicestershire Mental Health Services National Health Service Trust, (8) North Hampshire Hospitals National Health Service Trust, (9) Pinderfields & Pontefract Hospitals National Health Service Trust, (10) Portsmouth Healthcare National Health Service Trust, (11) Priority Healthcare Wearside National Health Service Trust, and (12) South Tees Acute Hospitals National Health Service Trust [by Act] [Mr Secretary Dobson].
APPENDIX II Standing Committees
Page 475 Monday 23rd March 1998 1997-1998 Volume 254 Back to top
APPENDIX III Reports from Select Committees
[No. 145.] Tuesday 24th March 1998. The House met at half-past Two o'clock. PRAYERS.
Ordered, That the Bill be read a second time on Tuesday 31st March.
That— (a) proceedings on Consideration of the Bill shall be taken in the following order, namely, New Clauses, amendments to Clauses 1 and 2, Schedule 1, Clauses 3 to 22, Schedule 2, Clauses 23 to 29, Schedule 3, Clauses 30 to 73, Schedule 4, Clauses 74 to 104, Schedule 5, Clause 105, Schedule 6, Clauses 106 to 109, Schedule 7, Clauses 110 and 111, Schedule 8, Clauses 112 to 120, Schedule 9, Clauses 121 and 122, Schedule 10, Clause 123, Schedule 11, Clause 124, Schedule 12, Clauses 125 to 135, Schedule 13, Clauses 136 to 139, Schedule 14, Clauses 140 to 146, Schedule 15, Clauses 147 to 153, New Schedules; and (b) the two days allotted under the Order [15th January] to proceedings on Consideration and Third Reading shall be allotted in the manner shown in the following table and each part of the proceedings shall, if not previously brought to a conclusion, be brought to a conclusion (in accordance with the Order) at the time specified in relation to that part of the proceedings in the third column of the table. TABLE
Report to lie upon the Table. Minutes of Proceedings of the Committee on 24th March to lie upon the Table. Page 476 Tuesday 24th March 1998 1997-1998 Volume 254 Back to top
Minutes of Proceedings of the Committee to lie upon the Table.
Minutes of Proceedings of the Committee to lie upon the Table.
Bill to be further considered on Friday 24th April.
Another Clause (Teachers' pay and conditions)—(Mr Stephen Dorrell)—brought up, and read the first time. Question proposed, That the Clause be read a second time:—Clause, by leave, withdrawn. Another Clause (Discontinuance of maintained rural primary schools)—(Mrs Angela Browning)—brought up, and read the first time. Question put, That the Clause be read a second time. The House divided. Tellers for the Ayes, Mr James Cran, Sir David Madel: 138. Tellers for the Noes, Mr David Clelland, Mr Jim Dowd: 319. Another Clause (Reinstitution of standards for educational premises)—(Mr Don Foster)—brought up, and read the first time. Question put, That the Clause be read a second time. The House divided. Tellers for the Ayes, Mr Adrian Sanders, Mr Edward Davey: 39. Tellers for the Noes, Mr David Clelland, Mr Jim Dowd: 279. Other Amendments (Nos. 47 to 51, 31, 65 and 70 to 73) made to the Bill. Another Amendment (No. 161) proposed to the Bill, in page 22, line 9, at the end, to insert the words— ‘(d) a person nominated by other appropriate religious and local community groups.'.—(Mr Cynog Dafis.) Page 477 Tuesday 24th March 1998 1997-1998 Volume 254 Back to top Question proposed, That the Amendment be made:—Amendment, by leave, withdrawn. Another Amendment (No. 89) proposed to the Bill, in page 22, line 21, at the end, to insert the words— ‘(1A) Any vacancy for a post of adjudicator shall be advertised publicly; (1B) Any advertisement issued under the terms of subsection (1A) of this section shall set out the qualifications sought in successful candidates for appointment as adjudicators and shall state the process by which decisions will be made about which applicants are appointed as adjudicators.'.—(Mr Stephen Dorrell.) Question proposed, That the Amendment be made:—Amendment, by leave, withdrawn. Another Amendment (No. 162) proposed to the Bill, in page 23, line 9, at the end, to insert the words— ‘(bb) requiring that agreement of the draft plan by the school organisation committee in respect of denominational school provision shall be by unanimity.'.—(Miss Ann Widdecombe.) Question put, That the Amendment be made. The House divided. Tellers for the Ayes, Sir David Madel, Mr James Cran: 118. Tellers for the Noes, Mr David Clelland, Mr Jim Dowd: 308. Another Amendment (No. 164) proposed to the Bill, in page 24, line 35, to leave out the words ‘contain such information' and insert the words ‘be required to seek approval against the following criteria; (i) open to all irrespective of colour, creed, intellectual ability, social class or economic status; (ii) offering a broad and balanced curriculum; (iii) agreement to inspection and/or submissions to SATs or other relevant evaluation procedures; (iv) equal opportunities for girls and boys; (v) no corporal punishment; (vi) establishment of a mission statement for the ethos, beliefs, values and admissions basis of the school; (vii) minimum requirement for the number of teachers with QTS and a qualified head; (viii) premises or potential premises that comply with health and safety standards; (ix) a minimum number of children and statements of intent from parents', instead thereof.—(Mr Cynog Dafis.) Question proposed, That the Amendment be made:—Amendment, by leave, withdrawn. Other Amendments (Nos. 98 to 102, 4, 5, 9, 1, 81, 56 to 62, 82, 63, 64 and 6 to 8) made to the Bill. Another Amendment (No. 150) proposed to the Bill, in page 54, line 40, at the end, to insert the words— ‘(bb) the governing bodies of city technology colleges,'.—(Mr Simon Hughes.) Question proposed, That the Amendment be made:—Amendment, by leave, withdrawn. Another Amendment (No. 147) proposed to the Bill, in page 67, line 40, to leave out from the word ‘ability' to the word ‘any' in line 43.—(Mr Don Foster.) Question put, That the Amendment be made. The House divided. Tellers for the Ayes, Mr Paul Keetch, Mr Andrew Stunell: 44. Tellers for the Noes, Mr John McFall, Jane Kennedy: 284. Another Amendment (No. 90) proposed to the Bill, in page 69, line 28, to leave out the words ‘Subject to subsection (2).'—(Mrs Angela Browning.) Question put, That the Amendment be made. Page 478 Tuesday 24th March 1998 1997-1998 Volume 254 Back to top The House divided. Tellers for the Ayes, Sir David Madel, Mr Stephen Day: 131. Tellers for the Noes, Mr John McFall, Jane Kennedy: 331. It being after Ten o'clock, further consideration of the Bill stood adjourned.
Another Amendment (No. 175) proposed to the Bill, in page 70, line 23, to leave out the word ‘had' and insert the word ‘has', instead thereof.—(Mr Stephen Dorrell.) Question proposed, That the Amendment be made; Wednesday 25th March 1998 Amendment, by leave withdrawn. Another Amendment (No. 177), proposed to the Bill, in page 70, line 32, at the end, to insert the words— ‘(3A) Regulations may make provision that where a maintained school is not a grammar school,— (a) the admission authority for a school may submit an application to the Secretary of State to change the admission arrangements of the school so that the school will qualify for designation as a grammar school under this section; (b) when the Secretary of State receives an application under this subsection he shall arrange for a ballot of parents who would qualify to vote in a ballot under section 97 and if a majority of those parents support the application of the admission authority, the admission authority shall secure that the admission arrangements of the school are revised in accordance with its proposal.'—(Mr Stephen Dorrell.) Question put, That the Amendment be made. The House divided. Tellers for the Ayes, Sir David Madel, Mr Stephen Day: 128. Tellers for the Noes, Janet Anderson, Mr Robert Ainsworth: 279. Another Amendment (No. 125) proposed to the Bill, in page 74, line 25, after the word ‘adopt', to insert the words ‘and from time to time review.'—(Mr Don Foster.) Question proposed, That the Amendment be made:—Amendment, by leave, withdrawn. Other Amendments (Nos. 3, 32 to 38, 25, 52, 53, 39 to 42, 12 to 22, 66, 67, 11, 23, 24, 68, 69, 26, 43, 29, 44 to 46, 30, 54, 103 to 110, 55, 111, 77 and 27) made to the Bill. Another Clause (Partnership schemes)—(Mr Stephen Dorrell)—brought up, and read the first time. Question put, That the Clause be read a second time. The House divided. Tellers for the Ayes, Sir David Madel, Mr John Whittingdale: 45. Tellers for the Noes, Mr Kevin Hughes, Mr Robert Ainsworth: 220. Another Clause (Parliamentary scrutiny of Annual Report of the Chief Inspector for England)—(Mr Don Foster)—brought up, and read the first time. Question put, That the Clause be read a second time. The House divided. Tellers for the Ayes, Mr Paul Keetch, Mr Edward Davey: 48. Tellers for the Noes, Mr John McFall, Mr Clive Betts: 194. Another Clause (Requirement for recoupment to be paid for primary and secondary education)—(Mr Paul Burstow)—brought up, and read the first time. Question proposed, That the Clause be read a second time:—Clause, by leave, withdrawn. Page 479 Tuesday 24th March 1998 1997-1998 Volume 254 Back to top Another Clause (Making and approval of code of practice for local education authorities and maintained schools)—(Mr Phil Willis)—brought up, and read the first time. Question proposed, That the Clause be read a second time:—Clause, by leave, withdrawn. Another Clause (Corporal punishment)—(Mr Don Foster)—brought up, and read the first time. Question proposed, That the Clause be read a second time:—Clause, by leave, withdrawn. Another Clause (Abolition of corporal punishment in schools etc.)—(Kali Mountford)—brought up, and read the first time. Question put, That the Clause be read a second time. The House divided. Tellers for the Ayes, Mr Adrian Sanders, Helen Jones: 211. Tellers for the Noes, Mr Geoffrey Clifton-Brown, Mr Andrew Robathan: 15. Clause added to the Bill. Another Amendment (No. 116) proposed to the Bill, in page 80, line 20, at the end, to insert the words— ‘2A In Wales, the partnership shall have regard to the need for Welsh-medium nursery education to be accessible to all pupils.'.—(Mr Cynog Dafis.) Question proposed, That the Amendment be made:—Amendment, by leave, withdrawn. Other Amendments (Nos. 144, 76, 10, 2, 87, 171, 74, 75, 83, 28, 78, 172, 84, 173, 174 and 112) made to the Bill. A Motion was made, and the Question being put, That the Bill be now read the third time; The House divided. Tellers for the Ayes, Mr Clive Betts, Mr Robert Ainsworth: 208. Tellers for the Noes, Sir David Madel, Mr John Whittingdale: 19. So the Question was agreed to. The Bill was accordingly read the third time, and passed.
And the Motion having been made after Ten o'clock on Tuesday evening, and the Debate having continued for half an hour, the Deputy Speaker adjourned the House without Question put, pursuant to the Standing Order, it being then sixteen minutes to Seven o'clock on Wednesday morning, till this day. [Adjourned at 6.44 a.m. APPENDIX I Papers presented or laid upon the Table: Papers subject to Affirmative Resolution:
Page 480 Tuesday 24th March 1998 1997-1998 Volume 254 Back to top Papers subject to Negative Resolution:
(2) Education (Publication of Local Education Authority Inspection Reports) Regulations 1998 (S.I., 1998, No. 880), dated 23rd March 1998 [by Act] [Mr Secretary Blunkett].
(2) Teachers' Superannuation (Scotland) Amendment Regulations 1998 (S.I., 1998, No. 718), dated 4th March 1998 [by Act] [Mr Secretary Dewar]. Other Papers:
Paper withdrawn:
APPENDIX II Reports from Select Committees
(2) Fourth Special Report from the Trade and Industry Committee [Government Observations on the First Report from the Trade and Industry Committee, Session 1997–98, on the Coordination of Inward Investment]; to be printed [No. 659] [Mr Martin O'Neill].
Page 481 Tuesday 24th March 1998 1997-1998 Volume 254 Back to top [No. 146.] Wednesday 25th March 1998. The House met at half-past Nine o'clock. PRAYERS.
And it being Two o'clock, the Motion for the adjournment of the House lapsed, without Question put, pursuant to the Standing Order.
Bill, as amended in the Standing Committee, to be considered on Friday 24th April and to be printed [Bill 160]. Minutes of Proceedings of the Committee to be printed [No. 661].
Bill, as amended in the Standing Committee, to be considered on Friday 24th April and to be printed [Bill 162]. Minutes of Proceedings of the Committee to be printed [No. 664].
Bill, as amended in the Standing Committee, to be considered on Friday 24th April and to be printed [Bill 161]. Minutes of Proceedings of the Committee to be printed [No. 663].
Minutes of Proceedings of the Committee to lie upon the Table.
That the Committee takes note of European Community Document No. 5357/98, a draft Regulation amending Regulation (EEC) No. 404/93 on the common organisation of the market in bananas and a draft Decision authorising the Commission to negotiate with countries having a substantial interest in the supply of bananas to the EU, and European Community Document No. 6150/98, a draft Regulation establishing a special framework of assistance for traditional ACP suppliers of bananas; and supports the Government's position that these proposals together represent a serious attempt to meet the EU's international obligations under the WTO and the Lome" Convention, that revised arrangements must take full account of the interests of those Caribbean countries which have traditionally supplied the UK with bananas and that aid to the Caribbean Commonwealth producers has an important part to play in assisting general adaptation to more competitive market conditions. Report, together with Resolution, to lie upon the Table.
That the Committee takes note of European Community Documents Nos. 11165/97, two draft Regulations on aid to shipbuilding, and 11167/97, a Commission Communication: Towards a new shipbuilding policy (as they relate to new rules on Community aids to shipbuilding); and approves the Government's support for the Commission's proposals to end operating aid for shipbuilding and to focus remaining aids on improving the competitiveness of the industry, as providing a good basis for reaching agreement and fully taking account of the UK's shipbuilding interests subject to the Government being satisfied that the aid limits and monitoring provisions are sufficiently rigorous. Report, together with Resolution, to lie upon the Table. Page 482 Wednesday 25th March 1998 1997-1998 Volume 254 Back to top
Data Protection Bill [Lords],—The Lords have passed a Bill, intituled, An Act to make new provision for the regulation of the processing of information relating to individuals, including the obtaining, holding, use or disclosure of such information; to which the Lords desire the concurrence of this House.
And the Question being put forthwith, That this House agrees with the Committee in its Resolution; The House divided. Tellers for the Ayes, Mr John McFall, Mr Jim Dowd: 277. Tellers for the Noes, Mr Oliver Heald, Mr John M. Taylor: 136. So the Question was agreed to. Resolved, That this House agrees with the Committee in its Resolution.
Mr Michael Ancram moved, That further consideration of the Bill be now adjourned, but the Deputy Speaker, pursuant to Standing Order No. 35 (Dilatory motion in abuse of rules of House), declined to proprose the Question thereupon to the House. The House proceeded to consider the Bill. A Clause (Assembly First Secretary and Assembly Secretaries)—(Mr Secretary Davies)—brought up, and read the first time. Question proposed, That the Clause be read a second time; And it being half-past Seven o'clock, the Deputy Speaker, pursuant to Order [15th January] and Resolution [this day], put the Question already proposed from the Chair. The Clause (Assembly First Secretary and Assembly Secretaries) was read a second time. The Deputy Speaker then put forthwith the remaining Questions necessary to dispose of the business required to be concluded at that hour. The Clause (Assembly First Secretary and Assembly Secretaries) was added to the Bill. Another Clause (Executive Committee)—(Mr Jon Owen Jones)—brought up, read the first time and added to the Bill. Another Clause (Subject committees)—(Mr Jon Owen Jones)—brought up, read the first time, and added to the Bill. Another Clause (Delegation of functions)—(Mr Jon Owen Jones)—brought up, read the first time, and added to the Bill. Another Clause (Exercise of functions by Assembly staff)—(Mr Jon Owen Jones)—brought up, read the first time, and added to the Bill. Page 483 Wednesday 25th March 1998 1997-1998 Volume 254 Back to top Another Clause (Status of Welsh public records)—(Mr Secretary Davies)—brought up, and read the first time. Question proposed, That the Clause be read a second time; And it being a quarter to Eight o'clock, the Deputy Speaker put the Question already proposed from the Chair. The Clause (Status of Welsh public records) was read a second time. The Deputy Speaker then put forthwith the remaining Questions necessary to dispose of the business required to be concluded at that hour. The Clause (Status of Welsh public records) was added to the Bill. Another Clause (Transfer of responsibility)—(Mr Jim Dowd)—brought up, read the first time, and added to the Bill. Another Clause (Meaning of “Welsh public records”)—(Mr Jim Dowd)—brought up, read the first time, and added to the Bill. Another Clause (Consultation with business)—(Mr Secretary Davies)—brought up, read the first and second time, and added to the Bill. Another Clause (Power to promote and oppose private bills)—(Mr Secretary Davies)—brought up, and read the first time. Question proposed, That the Clause be read a second time; And it being half-past Eight o'clock, the Deputy Speaker put the Question already proposed from the Chair. The Clause (Power to promote and oppose private bills) was read a second time. The Deputy Speaker then put forthwith the remaining Questions necessary to dispose of the business required to be concluded at that hour. The Clause (Power to promote and oppose private bills) was added to the Bill. Another Clause (Polls for ascertaining views of the public)—(Mr Secretary Davies)—brought up, read the first time, and added to the Bill. Another Clause (Subordinate legislation)—(Mr Nigel Evans)—brought up, and read the first time. Question proposed, That the Clause be read a second time; And it being Nine o'clock, the Deputy Speaker put the Question already proposed from the Chair. Question, That the Clause be read a second time, put and negatived. Another Clause (Power to enter into concordat)—(Mr Michael Ancram)—brought up, and read the first time. Question proposed, That the Clause be read a second time; And it being Ten o'clock, the Deputy Speaker put the Question already proposed from the Chair. Question put, That the Clause be read a second time. The House divided. Tellers for the Ayes, Mr Stephen Day, Mr Nigel Waterson: 129. Tellers for the Noes, Mr Clive Betts, Mr Robert Ainsworth: 309. Amendment (No. 74) made to the Bill. Amendment (No. 183) proposed to the Bill, in page 2, line 38, to leave out from the word ‘have' to the end of line 2 on page 3 and insert the words ‘one vote (referred to in this Act as a constituency vote). (2) The constituency vote is to be given for a candidate to be the Assembly member for the Assembly constituency. (3) There shall also be calcuated an additional member vote for each registered political party which has submitted a list of candidates to be Assembly members for the Assembly electoral region in whcih the Assembly constituency is included. (3A) The additional member vote for each party shall be the same as the constituency vote of the candidate of the party in that constituency.', instead thereof.—(Mr Michael Ancram.) Question put, That the Amendment be made; Page 484 Wednesday 25th March 1998 1997-1998 Volume 254 Back to top The House divided. Tellers for the Ayes, Mr Nigel Waterson, Mr Stephen Day: 119. Tellers for the Noes, Mr Kevin Hughes, Mr Robert Ainsworth: 272. Another Amendment (No. 75) made to the Bill. Another Amendment (No. 212) proposed to the Bill, in page 4, line 36, to leave out the words ‘in which they appear on the list' and insert the words ‘of the number of votes cast for the candidates', instead thereof.—(Mr Richard Livsey.) Question put, That the Amendment be made; The House divided. Tellers for the Ayes, Mr Andrew Stunell, Mr Edward Davey: 25. Tellers for the Noes, Mr Robert Ainsworth, Mr Clive Betts: 248. It being after Eleven o'clock, the Deputy Speaker put forthwith the Questions necessary to dispose of the business required to be concluded at that hour. Other Amendments (Nos. 153, 76 to 79, 122, 123, 80 and 81) made to the Bill. Another Amendment (No. 235) made to the Bill. Another Amendment (No. 218) proposed to the Bill, in page 14, to leave out lines 10 to 18.—(Mr Nigel Evans.) Question, That the Amendment be made, put and negatived. Another Amendment (No. 82) made to the Bill. Another Amendment (No. 38) proposed to the Bill, in page 76, line 12, at the end, to insert the words— ‘5C. The Higher Education Funding Council for Wales.'.—(Mr Dafydd Wigley.) Question proposed, That the Amendment be made; Thursday 26th March 1998 And it being Midnight, the Deputy Speaker put the Question already proposed from the Chair. Question, That the Amendment (No. 38) be made, put and negatived. The Deputy Speaker then put forthwith the remaining Questions necessary to dispose of the business required to be concluded at that hour. Other Amendments (Nos. 83, 154 to 160, 236, 124 to 129, 161 to 163, 130, 164, 131, 165 and 132) made to the Bill. It being after Midnight, further consideration of the Bill stood adjourned. Bill to be further considered this day.
And the Motion having been made after Ten o'clock on Wednesday evening and the Debate having continued for half an hour, the Deputy Speaker adjourned the House without Question put, pursuant to the Standing Order, it being then twenty-eight minutes to One o'clock on Thursday morning, till this day. [Adjourned at 12.32 a.m. APPENDIX I Papers presented or laid upon the Table: Papers subject to Negative Resolution:
Other Papers:
Page 485 Wednesday 25th March 1998 1997-1998 Volume 254 Back to top
(1) Boundary Walls, and (2) the Law of the Tenement [by Act]; to be printed [Nos. 584 and 583] [Mr Secretary Dewar].
APPENDIX II Standing Committees
Grand Committees
European Standing Committees
APPENDIX III Reports from Select Committees
Page 486 Wednesday 25th March 1998 1997-1998 Volume 254 Back to top
(2) Minutes of Evidence taken before the Committee of Public Accounts on 25th March [The Management of Growth in the English Further Education Sector]; to be printed [No. 665-i] [Mr David Davis].
(2) Memoranda laid before the Science and Technology Committee [The Implications of the Dearing Report for the Structure and Funding of University Research] [Dr Michael Clark].
MEMORANDUM Business Committee
[No. 147.] Thursday 26th March 1998. The House met at half-past Two o'clock. PRAYERS.
That the Resolution of the Committee reported to the House on 22nd January be further varied so that— (a) the seventh and eighth days allotted under the Order [13th January] to proceedings in Committee of the whole House shall be allotted in the manner shown in the Table set out below, and (b) each part of the proceedings shall, if not previously brought to a conclusion, be brought to a conclusion (in accordance with the Order) on the expiry of the allotted period (calculated from the time when the House resolves itself into a Committee on the Bill) specified in the third column of the Table. Page 487 Thursday 26th March 1998 1997-1998 Volume 254 Back to top TABLE
Report to lie upon the Table.
Minutes of Proceedings of the Committee to lie upon the Table.
Minutes of Proceedings of the Committee to be printed [No. 430].
Bill to be read a second time on Friday 24th April. Page 488 Thursday 26th March 1998 1997-1998 Volume 254 Back to top
Bill to be read a second time on Friday 24th April.
Another Amendment (No. 14) proposed to the Bill, in page 30, line 35, to leave out from the word ‘for' to the end of line 43 and insert the words—‘each of the regions of Wales. (2) These regions shall be the same as the electoral regions at the last ordinary election.'.—(Mr Nigel Evans.) Question proposed, That the Amendment be made:—Amendment, by leave, withdrawn. Other Amendments (Nos. 133 to 136, 166, 137 to 140 and 167) made to the Bill. Another Amendment (No. 53) proposed to the Bill, in page 77, line 17, at the end, to insert the words— ‘7A. The British Council.'.—(Mr Cynog Dafis.) Question proposed, That the Amendment be made:—Amendment, by leave, withdrawn. Other Amendments (Nos. 84 and 85) made to the Bill. Another Amendment (No. 1) proposed to the Bill, in page 38, to leave out lines 26 and 27.—(Sir Teddy Taylor.) Question proposed, That the Amendment be made. And it being Seven o'clock, the Deputy Speaker, pursuant to Order [15th January] and Resolution [yesterday], put the Question already proposed from the Chair. Question, That the Amendment be made, put and negatived. The Deputy Speaker then put forthwith the remaining Questions necessary to dispose of the business required to be concluded at that hour. Other Amendments (Nos. 86 to 88, 141, 168, 89, 169, 90, 170, 91 and 171) made to the Bill. Other Amendments (Nos. 106 to 111 and 180) made to the Bill. Another Amendment (No. 21) proposed to the Bill, in page 53, line 17, to leave out the words ‘or limiting'.—(Mr Bernard Jenkin.) Question proposed, That the Amendment be made:—Amendment, by leave, withdrawn. Other Amendments (Nos. 150 to 152, 112, 92 and 142) made to the Bill. Another Amendment (No. 226) proposed to the Bill, in page 56, line 42, at the end, to insert the words— ‘(2) The Treasury shall reimburse the Assembly for any costs in providing information under this section.'.—(Dr John Marek.) Question proposed, That the Amendment be made:—Amendment, by leave, withdrawn. Another Amendment (No. 113) made to the Bill. Another Amendment (No. 182) proposed to the Bill, in page 92, line 32, at the end, to insert the words— ‘The Banking and Financial Dealings Act 1971 (c. 80) In section 1 to the Banking and Financial Dealings Act 1971 (bank holidays), after the end of subsection (5) insert— “(5A) Subject to subsection (5B), the powers conferred on Her Majesty by subsections (2) and (3) above may, as respects Wales, be exercised by the National Assembly for Wales (‘the Assembly'). (5B) A proclamation by the Assembly in reliance on its powers under subsection (5A) shall be made by order. (5C) Section 66 of the Government of Wales Act 1998 (disapplication of procedural requirements) shall not apply to an order under subsection (5B).”.'.—(Mr Elfyn Llwyd.) Question proposed, That the Amendment be made. Page 489 Thursday 26th March 1998 1997-1998 Volume 254 Back to top And it being Eight o'clock, the Deputy Speaker put the Question already proposed from the Chair. Question, That the Amendment be made, put and negatived. The Deputy Speaker then put forthwith the remaining Questions necessary to dispose of the business required to be concluded at that hour. Other Amendments (Nos. 114, 181, 115, 93 to 96, 116, 117, 97, 172 to 177, 98, 118 to 121, 99, 100, 178, 237, 101, 179, 143 to 149 and 102 to 105) made to the Bill. The Bill was read the third time, and passed.
And accordingly the House, having continued to sit till twenty-nine minutes past Ten o'clock, adjourned till to-morrow [Adjourned at 10.29 p.m. APPENDIX 1 Papers presented or laid upon the Table: Papers subject to Affirmative Resolution:
Papers subject to Negative Resolution:
Other Papers:
(2) Report and Accounts of the Criminal Injuries Compensation Board for 1996-97, with the Report of the Comptroller and Auditor General thereon [by Command] [Cm. 3921] [Mr Secretary Straw].
APPENDIX II Reports from Select Committees
(2) Memoranda laid before the Committee [Food safety] [Mr Peter Luff]
Page 490 Thursday 26th March 1998 1997-1998 Volume 254 Back to top (2) Minutes of Evidence taken before the Employment Sub-Committee of the Education and Employment Committee on 26th March [Pathways into work for women]; to be printed [No. 646-ii] [Mr Derek Foster].
(2) Minutes of Evidence taken before the Treasury Committee on 26th March [The 1998 Budget]; to be printed [No. 647-iii] [Mr Giles Radice]. [No. 148.] Friday 27th March 1998. The House met at half-past Nine o'clock. PRAYERS.
And the Question being again proposed:—The House resumed the adjourned Debate; And the Question being put; The Bill was read the third time and passed, with an Amendment.
A Clause (Restriction on application of regulations)—(Mr David Maclean)—brought up, and read the first time. Question proposed, That the Clause be read a second time:—Clause, by leave, withdrawn. Amendment (No. 1) proposed to the Bill, in page 1, line 20, at the end, to insert the words ‘which shall not include the cost of original research on the pesticide, nor the costs of collating the information for Government departments or the manufacturer's own use.'.—(Mr James Paice.) Question proposed, That the Amendment be made:—Amendment, by leave, withdrawn. The Bill was read the third time and passed.
The Bill was read the third time and passed.
A Clause (Needs of the elderly and families with young children)—(Mr Christopher Chope)—brought up, and read the first time. Question proposed, That the Clause be read a second time:—Clause, by leave, withdrawn. Another Clause (Vehicle Excise Duty and Hydrocarbon Oil Duty)—(Mr Christopher Chope)—brought up, and read the first time. Page 491 Friday 27th March 1998 1997-1998 Volume 254 Back to top Question proposed, That the Clause be read a second time:—Clause, by leave, withdrawn. Another Clause (Reports under Road Traffic Reduction Act 1997)—(Mr Christopher Chope)—brought up, and read the first time. Question proposed, That the Clause be read a second time:—Clause, by leave, withdrawn. Amendment (No. 13) made to the Bill. Ordered, That the Bill be read the third time on Friday 24th April.
Amendment (No. 1) proposed to the Bill, in page 2, to leave out lines 8 to 12.—(Mr Eric Forth.) Question proposed, That the Amendment be made:—Amendment, by leave, withdrawn. It being half-past Two o'clock, further consideration of the Bill stood adjourned. Bill to be further considered on Friday 24th April.
Resolved, That this House will resolve itself into the said Committee on Friday 24th April.
Ordered, That the Debate be resumed on Friday 24th April.
Ordered, That the Bill be read a second time on Friday 3rd July.
Ordered, That the Bill be read a second time on Friday 24th April.
Ordered, That the Bill be read a second time on Friday 3rd July.
Ordered, That the Bill be read a second time on Friday 24th April.
Ordered, That the Bill be read a second time on Friday 24th April.
Ordered, That the Bill be read a second time on Friday 24th April.
Ordered, That the Bill be read a second time on Friday 24th April.
1. The proceedings on consideration shall, if not previously concluded, be brought to a conclusion at half-past Ten o'clock on Wednesday 1st April and proceedings on Third Reading shall, if not previously concluded, be brought to a conclusion at midnight on that day; and paragraph (1) of Standing Order No. 15 (Exempted business) shall apply to proceedings on the Bill for two hours after Ten o'clock. Page 492 Friday 27th March 1998 1997-1998 Volume 254 Back to top 2. Standing Order No. 82 (Business Committee) shall apply to proceedings on the Bill. 3. For the purpose of concluding any proceedings which are to be brought to a conclusion at a time appointed by or under this Order— (1) The Speaker shall put forthwith the following Questions (but no others)— (a) any Question already proposed from the Chair; (b) any Question necessary to bring to a decision a Question so proposed (including in the case of a new Clause or Schedule which has been read a second time, the Question that the Clause or Schedule be added to the Bill); (c) the Question that any remaining new Clauses or new Schedules standing in the name of a member of the Government be added to the Bill; (d) the Question that all remaining amendments standing in the name of a member of the Government be made; and (e) any other Question necessary for the disposal of the business to be concluded. (2) Proceedings under sub-paragraph (1) shall not be interrupted under any Standing Order relating to sittings of the House and may be decided, though opposed, at any hour.—(Mr Jim Dowd.)
And accordingly the House, having continued to sit till two minutes past Three o'clock, adjourned till Monday 30th March. [Adjourned at 3.02 p.m. APPENDIX I Papers presented or laid upon the Table: Papers subject to Negative Resolution:
Other Papers:
APPENDIX II Reports from Select Committees
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