Amendments proposed to the Finance Bill - continued | House of Commons |
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Rates of duty, etc.: reference to Retail Price Index
Mr David Heathcoat-Amory NC2 To move the following Clause:'In setting rates of duty, taxes, tax allowances, or tax credits by reference to a change in the Retail Price Index, there shall be used the actual change in the 12 months to the month preceding the announcement of the change.'
Married couples allowances
Mr David Heatcoat-Amory NC6 To move the following Clause:'The Chancellor of the Exchequer may by order introduce regulations to provide for increases in personal tax allowances to recognise married couples. Orders made under this section may only be made if a draft of the instrument containing the order has been laid and approved by resolution of the House of Commons.'.
Timing of announcement of pensioner income tax allowances
Mr Charles Kennedy NC7 To move the following Clause:'In section 257C(3) Taxes Act 1988 add at the end "The order shall be made by 31st December following the preceding September referred to in subsection (1).".'.
PAYE administration of retirement annuity income
Mr Charles Kennedy NC8 To move the following Clause:'In section 648A Taxes Act 1988, paragraph (1) after the words "approved personal pension scheme", add "or an approved retirement annuity contract within the meaning of section 620 Taxes Act 1988".'.
Mr Alex Salmond 100 Page 2, line 31 [Clause 4], at beginning insert 'This section shall only come into effect when Parliament has approved a report laid before it, by the Government, outlining the impact of rising fuel prices and fuel duty on Scotland and other areas of the United Kingdom.'.
Mr Chancellor of the Exchequer 7 Page 122, line 45 [Schedule 2], leave out from 'any' to end of line 48 and insert 'gaming machine which is a small-prize machine or five-penny machine.'.
Mr Chancellor of the Exchequer 8 Page 123, line 4 [Schedule 2], at end insert
Mr Chancellor of the Exchequer 9 Page 124, line 44 [Schedule 2], leave out from beginning to end of line 5 on page 125 and insert'3.(1) In any case where
the Commissioners may grant, in accordance with this paragraph, one or more licences in relation to each of the machines. (2) In this Schedule
Mr Chancellor of the Exchequer 94 Page 16, line 2 [Clause 20], leave out from second 'of' to end of line 24 and insert 'licences
where the amount of vehicle excise duty chargeable on the licence would have been less if the amendment in subsection (1) had applied. (3) The amount of the refund is
(4) The person entitled to the refund is
(5) For the purposes of subsection (4) the keeper of the vehicle shall be taken to be
Mr Chancellor of the Exchequer 95 Page 16, line 33 [Clause 20], leave out from 'section' to end of line 39 and insert 'in respect of a licence does not affect the validity of the licence.(8A) For the purposes of section 19 of the Vehicle Excise and Registration Act 1994 (surrender of licences) as it applies to the surrender on or after 1st March 2001 of a licence in respect of which a refund under this section has been made, or applied for, the annual rate of duty chargeable on the licence shall be taken to be that which would have been chargeable if the amendment in subsection (1) above had applied.'.
Mr Chancellor of the Exchequer 96 Page 16, line 43 [Clause 20], at end insert'(10) In the application of this section to Northern Ireland, references to registration as the keeper of a vehicle shall be read as references to registration as the owner of the vehicle.'.
Mr David Heathcoat-Amory 98 Page 20, line 4 [Clause 30], leave out from 'until' to end of line 6 and insert 'one year after the expiry of a twelve month period during which UK emissions of CO2 show an increase on the previous year'.
Mr Chancellor of the Exchequer 16 Page 138, line 27 [Schedule 6], leave out sub-paragraph (2).
Mr Chancellor of the Exchequer 17 Page 138, line 37 [Schedule 6], leave out sub-paragraph (5).
Mr Chancellor of the Exchequer 18 Page 142, line 10 [Schedule 6], leave out sub-paragraph (2).
Mr Chancellor of the Exchequer 19 Page 142, line 36 [Schedule 6], at end insert'except where he is acting otherwise than for purposes connected with the carrying on of activities authorised by the exemption. ( ) Sub-paragraph (5) applies subject to
Mr Chancellor of the Exchequer 20 Page 142, line 36 [Schedule 6], at end insert
'Exemption: supplies (other than self-supplies) to combined heat and power stations 14A.(1) A supply of a taxable commodity to a person is exempt from the levy if
For this purpose "outputs" has the meaning given by paragraph 147(7). (2) Where
sub-paragraph (1) only exempts the relevant fraction of the supply. (3) For the purposes of sub-paragraph (2), the "relevant fraction" of a supply of a taxable commodity that is to be used in a combined heat and power station is the fraction
(4) For the purposes of this paragraph
(5) Paragraph 147A confers power to make provision by regulations for determining the efficiency percentage to be stated in a certificate under paragraph 147.'.
Mr Chancellor of the Exchequer 21 Page 150, line 13 [Schedule 6], leave out from '5(2)' to end of line 14 and insert '(partly exempt combined heat and power stations).'.
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