Amendments proposed to the Finance Bill - continued | House of Commons |
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Mr Paul Boateng 218 Schedule 31, page 450, line 37, at end insert
'Investment in other venture capital investment partnerships
Mr Paul Boateng 219 Schedule 31, page 451, line 11, at end insert 'and also includes any debentures'.
Mr Paul Boateng 220 Schedule 31, page 451, line 22, at end insert'(3)References in this Schedule to capital contributed to a limited partnership include amounts purporting to be provided by way of loan if
Mr Paul Boateng 221 Schedule 31, page 451, line 22, at end insert'(4)For the purposes of this Schedule the assets of
Mr Michael Howard 105 Schedule 32, page 453, line 3, after 'effect', insert 'in the corresponding underwriting year'.
Mr Paul Boateng 205 Schedule 32, page 453, leave out lines 15 and 16 and insert
Mr Michael Howard 106 Schedule 32, page 453, line 16, at end insert 'and for the purposes of section 172 above shall be treated as a payment made at the time the contract takes effect.'.
Mr Michael Howard 107 Schedule 32, page 454, line 5, after 'effect', insert 'in the accounting period'.
Mr Paul Boateng 206 Schedule 32, page 454, line 22, leave out from 'treated' to end of line 23 and insert ', for the purposes of subsections (1)(b)(i) and (3A) above, as an amount payable under the contract at that time.".'.
Mr Michael Howard 108 Schedule 32, page 454, line 22, after 'contract', insert 'at the time the contract takes effect'.
Mr Michael Howard 187 Clause 86, page 60, line 35, at end insert'(1A) Section 539 (introductory) is amended as follows. (1B) In subsection (1) (scope of Chapter II of Part XIII of the Taxes Act 1988) after "policies of life insurance, contracts for life annuities and capital redemption policies", insert "but any gain falling to be treated as taxable income by virtue of this Chapter shall be disregarded from total income in applying section 257(5) (reduction in personal allowance for elderly taxpayers by reference to total income).".'.
Mr Michael Howard 188 Clause 93, page 70, line 9, leave out '1st October 2002' and insert 'the day on which this Act is passed.'.
Mr Michael Howard 189 Clause 94, page 70, line 35, leave out '1st October 2002' and insert 'the day on which this Act is passed.'.
Mr Michael Howard 55 Clause 95, page 70, line 40, leave out 'of a royalty'.
Mr Michael Howard 56 Clause 95, page 70, line 41, after 'section 349(1)', insert 'or (2)'.
Mr Michael Howard 57 Clause 95, page 71, line 4, after 'section 349(1)', insert 'or (2)'.
Mr Michael Howard 58 Clause 95, page 71, line 17, leave out from 'made;' to end of line 24.
Mr Michael Howard 190 Clause 95, page 71, line 24, at end insert ', or
Mr Michael Howard 59 Clause 95, page 71, line 42, after 'section 349(1)' insert 'or (2)'.
Mr Michael Howard 60 Clause 95, page 72, line 2, after 'section 349(1)', insert 'or, as the case may be, section 349(2)'.
Mr Michael Howard 191 Clause 95, page 72, line 11, leave out '1st October 2002' and insert 'the day on which this Act is passed.'.
Mr Michael Howard 90 Clause 96, page 72, line 17, leave out 'and'.
Mr Edward Davey 208 Clause 96, page 72, line 18, leave out 'land' and insert 'property'.
Mr Michael Howard 91 Clause 96, page 72, line 18, at end insert '; and
Mr Michael Howard 98 Clause 96, page 72, line 23, leave out 'where' and insert 'whether or not'.
Mr Paul Boateng 198 Clause 96, page 72, line 23, at end insert'This subsection is subject to subsections (9AA) to (9B) below. (9AA) Where a person makes a disposal to a charity of
(9AB) Where a person, who has a freehold or leasehold interest in land in the United Kingdom, grants a lease for a term of years absolute (or, in the case of land in Scotland, grants a lease) to a charity of the whole or part of that land, the grant of that lease is to be regarded for the purposes of this section as a disposal by the person of the whole of the beneficial interest in the leasehold interest so granted.'.
Mr Edward Davey 209 Clause 96, page 72, line 23, at end insert'(9AA) In this section a "qualifying interest in property" means
Mr Paul Boateng 199 Clause 96, page 72, line 29, leave out 'and'.
Mr Paul Boateng 200 Clause 96, page 72, line 31, leave out 'the interest of a tenant' and insert 'a tenant's right over or interest'.
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