| Amendments proposed to the Finance Bill, As Amended - continued | House of Commons |
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Mr Michael Howard 3 Page 6, line 22 [Clause 9], leave out '15' and insert '5'.
Mr Michael Howard 1 Page 7, line 8 [Clause 9], at end insert 'less the amount of value added tax paid or payable by the person on those payments'.
Mr Chancellor of the Exchequer 4 Page 7, line 12 [Clause 9], at end insert—'( ) where a payment relates to a supply of services on which value added tax is chargeable, the amount of value added tax chargeable shall be disregarded (irrespective of whether or not that amount is paid by way of value added tax),'.
Mr Michael Howard 52 Page 15, line 15, leave out Clauses 17 and 18.
Mr Chancellor of the Exchequer 12 Page 143, line 35 [Schedule 1], at end insert 'and other supplies that are not taxable supplies'.
Mr Matthew Taylor 147 Page 86, line 9 [Clause 147], at end insert—'(1A) For the purposes of subsection (1)(b) an agent can only be a person who has authority to and does enter into arrangements on behalf of that person's principal which are contractually binding on that principal.'.
Mr David Chaytor 113 Page 108, line 14 [Clause 167], at end insert '; and Part 7 makes provision for an annual report by the Chancellor of the Exchequer on fiscal measures to promote research and development in low carbon energy efficiency technology.'.
Mr Michael Howard 5 Page 138, line 41 [Clause 207], leave out subsection (3) and insert—'(3) For subsection (3) substitute—
Mr Michael Howard 6 Page 139, line 10 [Clause 208], at end insert ', such determination to be made in accordance with generally accepted accounting practice.".'.
Mr Michael Howard 7 Page 139, line 17 [Clause 209], leave out 'the Treasury consider appropriate' and insert 'conforms with generally accepted accounting practice.'.
Mr Michael Howard [R] 13 Page 251, line 9 [Schedule 21], at end insert 'and insert "or 4 (in respect of shares acquired under approved CSOP schemes pursuant to rights granted before 9th April 2003)".'.
Mr Michael Howard [R] 14 Page 251, line 14 [Schedule 21], after 'schemes)', insert 'pursuant to rights granted on or after 9th April 2003'.
Mr Michael Howard [R] 19 Page 251, line 22 [Schedule 21], at end insert 'pursuant to a right acquired on or after that date.'.
Mr Michael Howard [R] 20 Page 252, line 10 [Schedule 22], at end insert 'provided that nothing in this part will apply to any securities, interests in securities or securities options acquired as part of a larger transaction effected for the purposes of acquiring or making an investment in a trade or business.'.
Mr Chancellor of the Exchequer 114 Page 278, line 6 [Schedule 22], leave out 'In a case within subsection (1)(a),'.
Mr Chancellor of the Exchequer 115 Page 279, line 33 [Schedule 22], leave out '428(3)' and insert '428(9)'.
Mr Chancellor of the Exchequer 116 Page 310, line 7 [Schedule 22], after 'sections', insert '421(2) and'.
Mr Chancellor of the Exchequer 117 Page 310, line 9 [Schedule 22], after 'for', insert 'the acquisition of'.
Mr Chancellor of the Exchequer 118 Page 310, line 20 [Schedule 22], at end insert—'"the employer (in Chapter 5 of Part 7) section 471(5)",'.
Mr Chancellor of the Exchequer 119 Page 314, line 8 [Schedule 22], leave out from 'Table,' to 'insert' in line 9 and insert 'at the appropriate place'.
Mr Chancellor of the Exchequer 120 Page 321, line 2 [Schedule 22], leave out '428(3) and (6)' and insert '428(6) and (9)'.
Mr David Chaytor
109 Page 371, line 31 [Schedule 31], at end insert—
'Part 7EXPENDITURE ON ENERGY EFFICIENCY TECHNOLOGY RESEARCH 25 (1) The Chancellor of Exchequer must within one year and annually thereafter produce a report on fiscal measures to promote research and development in low carbon energy efficency technology.(2) Low carbon efficiency technology includes
Mr Howard Flight 111 Page 376, line 30 [Schedule 33], after '82A', insert 'and for "83AB" substitute "83AC"'.
Mr Howard Flight 110 Page 377, line 22 [Schedule 33], after 'by', insert 'section 83AC or'.
Mr Chancellor of the Exchequer 121 Page 378, line 29 [Schedule 33], leave out sub-paragraph (6) and insert—
(6C) And for the purposes of subsection (6B) above a potential advantage is conferred on the reinsurer by the contract if, taking the contract as "the actual provision" for the purposes of Schedule 28AA to the Taxes Act 1988, the effect of making the actual provision instead of the arm's length provision (within the meaning of that Schedule) would have in relation to the reinsurer the effect specified in paragraph 5(1)(b) of that Schedule.".'.
Mr Chancellor of the Exchequer 122 Page 381, line 11 [Schedule 33], at end insert—'(15) The references in subsections (8), (12) and (13) above to an amount being brought into account—
(17) For the purposes of subsections (15) and (16) above—
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| ©Parliamentary copyright 2003 | Prepared 1 Jul 2003 |