Vote Bundle Text (990513-03)

Amendments proposed to the Finance Bill - continued	House of Commons

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Mr David Heathcoat-Amory
Mr John Whittingdale
Mr Nick Gibb
Mr Oliver Heald

*Clause 33, page 17, line 5, leave out '2000' and insert '2006'.

Mr David Heathcoat-Amory
Mr John Whittingdale
Mr Nick Gibb
Mr Oliver Heald

101

*Clause 36, page 18, line 15, leave out '9th March 1999' and insert '6th April 2019'.

Mr David Heathcoat-Amory
Mr John Whittingdale
Mr Nick Gibb
Mr Oliver Heald

102

*Clause 36, page 18, line 18, leave out '9th March 1999' and insert '6th April 2019'.

Mr David Heathcoat-Amory
Mr John Whittingdale
Mr Nick Gibb
Mr Oliver Heald

103

*Clause 36, page 18, line 24, leave out '1998-99' and insert '2019-20'.

Mr David Heathcoat-Amory
Mr John Whittingdale
Mr Nick Gibb
Mr Oliver Heald

104

*Page 18, line 13, leave out Clause 36.

Mr David Heathcoat-Amory
Mr John Whittingdale
Mr Nick Gibb
Mr Oliver Heald

105

*Clause 37, page 18, line 32, after '1999', insert 'or subsequently'.

Mr David Heathcoat-Amory
Mr John Whittingdale
Mr Nick Gibb
Mr Oliver Heald

106

*Clause 37, page 18, line 34, leave out 'the conditions in paragraphs (aa) and (a)' and insert 'the condition in paragraph (a)'.

Mr David Heathcoat-Amory
Mr John Whittingdale
Mr Nick Gibb
Mr Oliver Heald

107

*Clause 39, page 20, line 19, leave out from 'section' to end of line 20 and insert 'shall be deemed to have effect from 17th March 1998'.

Mr David Heathcoat-Amory
Mr John Whittingdale
Mr Nick Gibb
Mr Oliver Heald

108

*Clause 40, page 21, line 4, leave out from 'section' to the end of line 5 and insert 'shall be deemed to have effect from 17th March 1998.'.

Mr David Heathcoat-Amory
Mr John Whittingdale
Mr Nick Gibb
Mr Oliver Heald

*Clause 44, page 23, line 43, leave out '15' and insert '13'.

Mr David Heathcoat-Amory
Mr John Whittingdale
Mr Nick Gibb
Mr Oliver Heald

*Clause 45, page 24, line 25, leave out '17' and insert '9'.

Mr David Heathcoat-Amory
Mr John Whittingdale
Mr Nick Gibb
Mr Oliver Heald

*Clause 45, page 24, line 27, at end insert 'or part of a journey'.

Mr David Heathcoat-Amory
Mr John Whittingdale
Mr Nick Gibb
Mr Oliver Heald

*Clause 45, page 25, line 20, leave out '17' and insert '9'.

Mr David Heathcoat-Amory
Mr John Whittingdale
Mr Nick Gibb
Mr Oliver Heald

*Clause 45, page 25, line 22, at end insert 'or part of a journey'.

Mr David Heathcoat-Amory
Mr John Whittingdale
Mr Nick Gibb
Mr Oliver Heald

*Clause 47, page 27, line 5, at end insert 'or part of a journey.'.

Mr David Heathcoat-Amory
Mr John Whittingdale
Mr Nick Gibb
Mr Oliver Heald

*Schedule 6, page 107, line 31, leave out from beginning to 'receives' in line 2 and insert—

'This Schedule applies where a person receives or pays a reverse premium.

(2) For the purposes of this Schedule a person receives a reverse premium where—

(a) he'.

Mr David Heathcoat-Amory
Mr John Whittingdale
Mr Nick Gibb
Mr Oliver Heald

*Schedule 6, page 107, line 38, leave out 'and'.

Mr David Heathcoat-Amory
Mr John Whittingdale
Mr Nick Gibb
Mr Oliver Heald

*Schedule 6, page 107, line 44, at end insert 'and

(d) that sum is intended to recompense that person for costs to be incurred by him in making the estate, interest or right fit for use in his business, or for rent to be paid by him during the period of the lease.'.

Mr David Heathcoat-Amory
Mr John Whittingdale
Mr Nick Gibb
Mr Oliver Heald

113

*Schedule 6, page 107, line 44, at end insert—

'(d) for the purposes of this paragraph—

(i) the term "other benefit" does not extend to any notional consideration foregone or deferred by the lessor or other provider;

(ii) in circumstances in which any condition of a lease other than the provision for rent turned out to be onerous, and that lease were cancelled and replaced by a new lease without the onerous condition, that would not constitute a benefit by way of inducement to the tenant to enter into the new lease.

(iii) a contribution to a tenant's fitting out costs shall be regarded as reverse premium.

(iv) for the purposes of sub paragraph (iii) above, fitting out costs means expenditure incurred on tenant's fixtures and trade chattels which do not affect the value of the freehold reversion.'.

Mr David Heathcoat-Amory
Mr John Whittingdale
Mr Nick Gibb
Mr Oliver Heald

*Schedule 6, page 107, line 45, leave out sub-paragraph (2) and insert—

'(3) Where a person receives a reverse premium within the meaning of subparagraph (2) above, the person who pays or otherwise provides the benefit received by the recipient is treated for the purpose of this Schedule as having paid a reverse premium'.

Mr David Heathcoat-Amory
Mr John Whittingdale
Mr Nick Gibb
Mr Oliver Heald

*Schedule 6, page 107, line 46, at end insert—

'(2A) The value of a rent-free period is not a reverse premium for the purposes of this Schedule.'.

Mr David Heathcoat-Amory
Mr John Whittingdale
Mr Nick Gibb
Mr Oliver Heald

*Schedule 6, page 108, line 3, after 'receipt', insert 'or payment'.

Mr David Heathcoat-Amory
Mr John Whittingdale
Mr Nick Gibb
Mr Oliver Heald

*Schedule 6, page 108, line 13, at end insert—

'Capital allowances

2A. A receipt which would in the absence of this paragraph be treated as a reverse premium by virtue of this Schedule shall not be regarded as a reverse premium to the extent that by virtue of receiving the receipt the recipient is regarded under section 153(1) of the Capital Allowances Act 1990 as not incurring expenditure.'.

Mr David Heathcoat-Amory
Mr John Whittingdale
Mr Nick Gibb
Mr Oliver Heald

114

*Schedule 6, page 109, line 5, leave out 'only or main'.

Mr David Heathcoat-Amory
Mr John Whittingdale
Mr Nick Gibb
Mr Oliver Heald

115

*Schedule 6, page 109, line 9, leave out 'his only or main' and insert 'a'.

Mr David Heathcoat-Amory
Mr John Whittingdale
Mr Nick Gibb
Mr Oliver Heald

*Clause 106, page 73, line 32, leave out 'marketable'.

Mr David Heathcoat-Amory
Mr John Whittingdale
Mr Nick Gibb
Mr Oliver Heald

*Clause 106, page 73, line 34, leave out 'marketable'.

Mr David Heathcoat-Amory
Mr John Whittingdale
Mr Nick Gibb
Mr Oliver Heald

*Clause 106, page 73, line 39, leave out 'marketable'.

Mr David Heathcoat-Amory
Mr John Whittingdale
Mr Nick Gibb
Mr Oliver Heald

*Clause 106, page 74, leave out lines 3 to 5.

Mr David Heathcoat-Amory
Mr John Whittingdale
Mr Nick Gibb
Mr Oliver Heald

*Clause 106, page 74, line 15, leave out 'marketable'.

Mr David Heathcoat-Amory
Mr John Whittingdale
Mr Nick Gibb
Mr Oliver Heald

*Clause 106, page 74, line 17, leave out 'marketable'.

Mr David Heathcoat-Amory
Mr John Whittingdale
Mr Nick Gibb
Mr Oliver Heald

*Clause 106, page 74, line 22, leave out 'marketable'.

Mr David Heathcoat-Amory
Mr John Whittingdale
Mr Nick Gibb
Mr Oliver Heald

*Clause 106, page 74, leave out lines 32 to 34.

NEW CLAUSES

Gifts of money to relieve refugee poverty

Mr Alan Milburn

NC2

To move the following Clause:—

'.—(1) Section 48 of the Finance Act 1998 (gifts of money made for relief in poor countries) shall be amended in accordance with subsections (2) to (4) below.

(2) In subsection (1)—

(a) in paragraph (a), for "the first designation date" there shall be substituted "31st July 1998";

(b) in paragraph (b), for "one or both" there shall be substituted "one or more".

(3) In subsection (2)—

(a) in paragraphs (a) and (b) for "designated countries or territories" there shall be substituted "countries or territories designated for the purposes of this paragraph,"; and

(b) at the end of paragraph (b) there shall be inserted ", and

(c) the relief of poverty in the case of persons from any country or territory designated for the purposes of this paragraph who are refugees or who have suffered displacement as a result of organised intimidation or oppression or of war or other armed conflict."

(4) In subsection (9) for "this section" there shall be substituted "paragraph (a), (b) or (c) of subsection (2) above".

(5) Any order made before the passing of this Act under subsection (9) of that section (designation of countries or territories in respect of which section 48 has effect) shall have effect as if made for the purposes only of subsection (2)(a) and (b) of that section.

(6) Any notification given for the purposes of that section, in relation to a charity, before the passing of this Act shall be treated as a notification given for the purposes of that section as amended by this section.

(7) This section has effect in relation to gifts made on or after 6th April 1999.

(8) An order made under subsection (9) of that section for the purposes of subsection (2)(c) (as inserted by subsection (3)(b) above) may have effect retrospectively in relation to such times falling on or after that date as may be specified in the order.'

Beer: charge of excise duty

Mrs Jacqui Lait
Mr Geoffrey Clifton-Brown

NC1

To move the following Clause:—

'(1) In section 36(1) of the Alcoholic Liquor Duties Act 1979 (beer: charge of excise duty), for "£11.50" there shall be substituted "£2.99".

(2) This section shall come into force on Royal Assent.'.

Mr David Heathcoat-Amory
Mr John Whittingdale
Mr Nick Gibb
Mr Oliver Heald

*Schedule 20, page 157, column 3, leave out lines 23 to 28.

Mr Alan Milburn

Schedule 20, page 161, line 10, at end insert—

'( ) Gifts of money to relieve refugee poverty

Chapter	Short title	Extent of repeal
1998 c. 36.	The Finance Act 1998.	In section 48— (a) in subsection (2) the word "and" at the end of paragraph (a), and (b) in subsection (8) the definition of "the first designation date".
These repeals have effect in relation to gifts made on or after 6th April 1999.'.




©Parliamentary copyright 1998	Prepared 13 May 1999