Amendments proposed to the Finance Bill - continued | House of Commons |
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Mr David Heathcoat-Amory [R] 183 Schedule 13, page 298, line 35, leave out paragraph 17.
Mr David Heathcoat-Amory [R] 184 Schedule 13, page 298, line 38, leave out paragraph 18.
Mr David Heathcoat-Amory [R] 185 Schedule 13, page 299, line 4, leave out paragraph 19.
Mr David Heathcoat-Amory [R] 186 Schedule 13, page 306, line 24, at end insert'(3A) Where a pension sharing order or equivalent has been implemented the return of eligible contributions will be made to the member or if dead, the member's estate'.
Mr Nick St. Aubyn 154 Schedule 14, page 308, line 30, leave out 'within 30 days after' and insert 'within 90 days after the end of the Company's accounting period in which occurred'.
Mr David Heathcoat-Amory [R] 187 Schedule 14, page 311, line 1, after 'option', insert 'and clearance procedure'.
Mr David Heathcoat-Amory [R] 188 Schedule 14, page 311, line 2, leave out from 'reasons' to 'and' in line 3.
Mr David Heathcoat-Amory [R] 189 Schedule 14, page 311, line 5, at end insert'(2) Sub-paragraph(1) shall not apply where before an option is granted the Board have on the application of the relevant company notified the company that the Board are satisfied that the option will be granted for bona fide commercial reasons and not as part of such scheme or arrangement as is described in sub-paragraph (1) (3) The provisions of subsections (2) to (5) inclusive of section 138 of the Taxation of Chargeable Gains Act 1992 shall mutatis mutandis apply to any application made under this Paragraph save that for the first reference in subsection (5) of that section to "Special Commissioners" there shall be substituted a reference to "General Commissioners or if the relevant company so elects (in accordance with section 46(1) of the Taxes Management Act 1970) the Special Commissioners" and for the second reference to "Special Commissioners" there shall be substituted a reference to "General Commissioners or Special Commissioners (as the case may be)".
Mr David Heathcoat-Amory [R] 190 Schedule 14, page 311, line 8, leave out '100,000' and insert '250,000'.
Mr David Heathcoat-Amory [R] 191 Schedule 14, page 311, line 18, leave out '100,000' and insert '250,000'.
Mr David Heathcoat-Amory [R] 192 Schedule 14, page 311, line 27, leave out '100,000' and insert '250,000'.
Mr David Heathcoat-Amory [R] 194 Schedule 14, page 312, leave out lines 1 to 3.
Mr David Heathcoat-Amory [R] 195 Schedule 14, page 312, line 11, leave out 'gross assets' and insert 'size'.
Mr David Heathcoat-Amory [R] 198 Schedule 14, page 312, leave out lines 15 to 18 and insert 'a dependent subsidiary within the meaning of section 86 of the Finance Act 1988'.
Mr David Heathcoat-Amory [R] 196 Schedule 14, page 313, line 23, leave out 'gross assets' and insert 'size'.
Mr David Heathcoat-Amory [R] 197 Schedule 14, page 313, leave out lines 24 to 30 and insert 'Any company is a qualifying company in respect to its size unless on any day:
Mr David Heathcoat-Amory [R] 200 Schedule 14, page 313, line 34, after 'wholly', insert 'or mainly'.
Mr David Heathcoat-Amory [R] 201 Schedule 14, page 313, line 36, after 'trade', insert 'or trades'.
Mr David Heathcoat-Amory [R] 207 Schedule 14, page 313, line 37, leave out from 'that' to 'at' in line 40.
Mr David Heathcoat-Amory [R] 202 Schedule 14, page 313, line 38, leave out 'or as to a substantial part' and insert 'or mainly'.
Mr David Heathcoat-Amory [R] 203 Schedule 14, page 313, line 41, after 'wholly', insert 'or mainly'.
Mr David Heathcoat-Amory [R] 204 Schedule 14, page 313, line 43, after 'trade', insert 'or trades'.
Mr David Heathcoat-Amory [R] 205 Schedule 14, page 313, line 45, leave out 'one business' and insert 'one or more businesses'.
Mr David Heathcoat-Amory [R] 208 Schedule 14, page 314, leave out lines 11 to 19.
Mr David Heathcoat-Amory [R] 206 Schedule 14, page 314, leave out from line 44 to line 27 on page 318 and insert
(h) the publication of newspapers (including magazines or other periodicals, but not journals of a technical or scientific nature); (i) the transmission of television programmes.'.
Mr Nick St. Aubyn 155 Schedule 14, page 314, leave out lines 48 to 49.
Mr Nick St. Aubyn 156 Schedule 14, page 315, leave out lines 1 to 11.
Mr David Heathcoat-Amory [R] 209 Schedule 14, page 316, line 5, leave out 'of ships'.
Mr David Heathcoat-Amory [R] 210 Schedule 14, page 316, line 7, after 'craft', insert 'and the leasing of products which have been produced by the relevant company itself'.
Mr David Heathcoat-Amory [R] 211 Schedule 14, page 317, line 4, at end insert'(6) A trade shall not be treated as not being a qualifying trade by reason only of its consisting in the leasing or hiring out of products which were produced by or on behalf of the relevant company provided that where products are produced on behalf of the relevant company they are produced using an intangible asset of the relevant company which would for the purposes of paragraph 22 be a relevant intangible asset.'.
Mr David Heathcoat-Amory [R] 212 Schedule 14, page 317, line 12, after 'assets', insert 'or partly of relevant intangible assets and partly of other intangible assets provided that such other assets were acquired by the relevant company for bona fide commercial reasons in order to exploit its own relevant intangible assets by providing them or the use of them as part of an assembly or to be used together as part of a larger asssembly to be constructed by those who as users pay the royalties or licence fees in question.'
Mr Nick St. Aubyn 157 Schedule 14, page 319, line 36, leave out '25' and insert '20'.
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©Parliamentary copyright 2000 | Prepared 6 Jun 2000 |