House of Commons Hansard Debates for 27 Mar 2000 (pt 48)

That provision may be made about the recovery of landfill tax from persons other than landfill site operators.

64. 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.

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PROCEDURE (MUTUAL SECURING OF EXCISE DUTIES)

Resolved,

PROCEDURE (DONATIONS TO CHARITY)

Resolved,

That, notwithstanding anything to the contrary in the practice of the House relating to the matters that may be included in Finance Bills, any Finance Bill of the present Session may contain provision for the payment by the Commissioners of Inland Revenue of supplements on sums falling to be paid to charities and other bodies in accordance with schemes approved under section 202 of the Income and Corporation Taxes Act 1988.

PROCEDURE (R&D TAX CREDITS)

Resolved,

PROCEDURE (MUTUAL EXCHANGE OF INFORMATION)

Resolved,

That, notwithstanding anything to the contrary in the practice of the House relating to the matters that may be included in Finance Bills, any Finance Bill of the present Session may contain provision for giving effect to arrangements made with the government of any territory outside the United Kingdom with a view to the exchange of information necessary for carrying out--

(a) the domestic laws of the United Kingdom concerning income tax, capital gains tax, corporation tax in respect of income and chargeable gains and inheritance tax; and

(b) the laws of the territory to which the arrangements relate concerning any taxes imposed by the laws of that territory which are of a similar character to those taxes, or are chargeable on or by reference to death or gifts inter vivos.

PROCEDURE (FUTURE TAXATION)

Resolved,

(a) provision about air passenger duty;

(b) provision for charging climate change levy;

(d) provision for corporation tax to be charged for the financial year 2001;

(e) provision about the income tax charge on cars available for private use;

(f) provision relating to profit sharing schemes approved under Schedule 9 to the Income and Corporation Taxes Act 1988, including provision relating to individuals to whom shares are appropriated under such schemes and provision about corporation tax relief for payments to trustees of such schemes;

(g) provision about relief under section 229 of the Taxation of Chargeable Gains Act 1992;

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(h) provision relating to retirement benefits schemes, within the meaning of Chapter I of Part XIV of the Income and Corporation Taxes Act 1988;

(i) provision relating to personal pension schemes, within the meaning of Chapter IV of Part XIV of the Income and Corporation Taxes Act 1988;

(j) provision amending section 660A of the Income and Corporation Taxes Act 1988; and

(k) provision about payments under deduction of tax and about returns and other information.

FINANCE [Money]

Queen's Recommendation having been signified--

Resolved,

That, for the purposes of any Act resulting from the Finance Bill, 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 payment out of money provided by Parliament of such amounts as are required by the Commissioners of Inland Revenue to make payments under provisions of that Act relating to charities;

(c) the deduction of sums from the gross revenues of the department of the Commissioners of Inland Revenue for the purpose of the payment of R&D tax credits; and

(d) the payment out of money provided by Parliament of sums payable by virtue of provisions of that Act relating to incentives to use electronic communications--

(i) for the purposes mentioned in section 132(1) of the Finance Act 1999, and

(ii) for any other communications with the tax authorities or in connection with taxation matters.

Bill ordered to 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, Mr. Secretary Milburn, Mr. Secretary Darling, Mr. Secretary Byers, Mr. Andrew Smith, Dawn Primarolo, Miss Melanie Johnson and Mr. Stephen Timms do prepare and bring it in.

Finance Bill

Mr. Stephen Timms accordingly presented a Bill to grant certain duties, to alter other duties, and to amend the law relating to the National Debt and the Public Revenue, and to make further provision in connection with Finance: And the same was read the First time; and ordered to be read a Second time tomorrow, and to be printed [Bill 97].

11.55 pm

Mr. St. Aubyn: On a point of order, Mr. Deputy Speaker. Tonight, the Chief Secretary to the Treasury portrayed Mr. Peter Wyman as a personal tax adviser to a former Member, Mr. Neil Hamilton. Given that all that Mr. Wyman ever did was to give public, unpaid service to a Government deregulation task force when

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Mr. Hamilton was a Minister, has the Chief Secretary approached the Chair to correct a pernicious insinuation against a leading accountant in this country?

Mr. Deputy Speaker (Mr. Michael Lord): That is not a point of order for the Chair.

Mr. Stephen O'Brien (Eddisbury): On a point of order, Mr. Deputy Speaker. It is a separate point of order. Was it in order tonight for the Chief Secretary to traduce Mr. Peter Wyman's evidence to the Treasury last Friday?

Mr. Deputy Speaker: That matter was dealt with in an earlier debate. It is not a matter for the Chair now.

Mr. St. Aubyn: Further to that point of order, Mr. Deputy Speaker.

Mr. Deputy Speaker: No. It is not a matter for the Chair now.