Amendments proposed to the Finance Bill - continued | House of Commons |
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Mr David Heathcoat-Amory 366 *Clause 94, page 66, line 43, at end insert'(12) The references in subsection (10) to trustees of a settlement do not include any settlement which has as one of its objects any charitable purpose nor any settlement which has as a beneficiary any charity (within the meaning of section 506 of the Taxes Act 1988).'.
Mr Andrew Smith 337 Schedule 27, page 482, leave out lines 10 to 22.
Mr Andrew Smith 338 Schedule 27, page 482, line 42, leave out from beginning to 'provisions' in line 43 and insert 'Paragraph 9 has effect wherever the enactment amended by that paragraph falls to be construed, so far as it applies'.
Mr Andrew Smith 329 Clause 100, page 69, line 28, at end insert'(5) Any payment by A to B, or by B to A, in pursuance of an agreement between them in connection with the election
provided it does not exceed the amount of the chargeable gain or allowable loss that is treated, as a result of the disposal, as accruing to B.'.
Mr Andrew Smith 355 Schedule 29, page 490, line 21, leave out from beginning to 'was' in line 25 and insert
Mr Andrew Smith 356 Schedule 29, page 491, line 48, leave out 'has' and insert 'and "principal company" have'.
Mr Richard Ottaway 149 Schedule 30, page 516, line 20, leave out '6' and insert '9'.
Mr Andrew Smith 339 Clause 104, page 70, leave out lines 15 to 31 and insert 'either the first condition or the second condition is fulfilled.( ) The first condition is that
( ) The second condition is that
Mr Andrew Smith 340 Clause 104, page 71, line 46, at end insert
Mr Andrew Smith 341 Clause 104, page 72, line 20, after 'day,' insert 'or for a period not exceeding three months which includes that day,'.
Mr Andrew Smith 342 Clause 104, page 72, line 41, leave out 'subsection (1)(a) of' and insert 'the first condition mentioned in'.
Mr Andrew Smith 343 Clause 104, page 73, line 9, leave out 'subsection (1)(b) of' and insert 'the second condition mentioned in'.
Mr Andrew Smith 344 Clause 104, page 73, line 21, leave out 'an accounting' and insert 'a'.
Mr Andrew Smith 345 Clause 104, page 73, line 23, leave out 'the'.
Mr Andrew Smith 346 Clause 105, page 75, line 15, leave out from '135A' to end of line 27 and insert'.(1) This section applies where, as regards qualifying assets and liabilities of a company
(2) If a net exchange gain would accrue to the company if sterling were the local currency for the purposes of sections 125 to 129 above, then, as regards the assets and liabilities concerned, sterling shall be the local currency for those purposes. (3) For the purposes of this section a net exchange gain accrues to a company if its initial exchange gains (as determined in accordance with this Chapter) exceed its initial exchange losses (as so determined).".'.
Mr Andrew Smith 330 Clause 107, page 79, line 31, leave out from 'relevant' to end of line 34 and insert'(3) The Board may by regulations
(4) Regulations under subsection (1) or (3) above may contain such supplementary, incidental, consequential or transitional provision as appears to the Board to be appropriate.".'.
Mr Andrew Smith 331 Clause 108, page 81, line 7, leave out 'debtor relationship' and insert 'money debt'.
Mr Andrew Smith 332 Clause 108, page 81, leave out lines 13 and 14.
Mr Andrew Smith 333 Clause 108, page 81, line 20, leave out 'debtor relationship' and insert 'money debt;
Mr Andrew Smith 334 Clause 108, page 81, line 26, leave out 'debtor relationship' and insert 'money debt'.
Mr Andrew Smith 335 Clause 108, page 81, line 31, leave out 'relationship' and insert 'debt or liability'.
Mr Andrew Smith 336 Clause 108, page 82, line 11, at end insert '; and
Mr Nick St. Aubyn 152 Clause 141, page 109, line 28, at end insert'(5) This section shall not apply to any territory which is not a signatory to the International Convention on Human Rights'.
NEW CLAUSEVolunteer expenditure
Mr David Heathcoat-Amory NC1 To move the following Clause:'(1) After section 83B of the Taxes Act 1988 there shall be inserted
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©Parliamentary copyright 2000 | Prepared 13 Jun 2000 |