| Previous Section | Index | Home Page |
14 Apr 2003 : Column 728—continued
(a) one person makes a bet with another person using facilities provided by a third person in the course of a business, and
(b) that business is one that does not involve the provision of premises for use by persons making or taking bets.
(2) General betting duty shall be charged on the amounts ("commission charges") that the parties to the bet are charged, whether by deduction from winnings or otherwise, for using those facilities.
(3) No deductions shall be allowed from commission charges.
(4) The amount of duty charged under this section in respect of bets determined in an accounting period shall be 15 per cent of the commission charges relating to those bets.
(5) For the purposes of this section, and section 5B(4) so far as relating to this section, a person who arranges for facilities relating to a bet to be provided by another person shall be treated as providing them himself (and the other person shall not).".
(2) In section 5B—
(a) for subsection (1) there shall be substituted—
"(1) All general betting duty chargeable in respect of—
(a) bets made in an accounting period, or
(b) in the case of duty chargeable under section 5AB, bets determined in an accounting period,
shall become due at the end of that period.";
(b) in subsection (4), after "section 4(1) to (3)" there shall be inserted "or 5AB".
(3) In section 5C—
(a) in subsection (1), after "in the course of a business" there shall be inserted ", other than a betting-exchange business,";
(b) at the end of that subsection there shall be inserted—
"In paragraph (a) "betting-exchange business" means a business such as is mentioned in section 5AB(1).";
(c) subsections (2) and (3) and, in subsection (4), the words "In the case of a bet which is excluded from subsection (2) by virtue of subsection (3)," shall be omitted.
(4) The amendments made by this Resolution apply in relation to any accounting period beginning on or after 1st June 2003.
(5) Those amendments shall not apply in relation to a bet (a "straddling bet") that is—
(a) made, using facilities provided by a person ("the broker"), in an accounting period of the broker beginning before 1st June 2003, but
(b) not determined until an accounting period of the broker beginning on or after that date.
(6) Any winnings paid in respect of a straddling bet to which section 5AB of the Betting and Gaming Duties Act 1981 would apply but for paragraph (5) above shall be treated for the purposes of that Act as paid in the broker's accounting period in which the bet was made ("the earlier accounting period").
(7) Paragraph (6) above shall not have effect to reduce the general betting duty payable by the broker for the earlier accounting period; but the amount of the reduction that would (but for this paragraph) have been made for that period shall be set against any liability of the broker to general betting duty for accounting periods in the following three years, taking earlier periods before later ones until the amount is exhausted.
And it is hereby declared that it is expedient in the public interest that this Resolution should have statutory effect under the provisions of the Provisional Collection of Taxes Act 1968.
8. General betting duty (on-course bets)
- That provision may be made restricting the definition of "on-course bet" in Part 1 of the Betting and Gaming Duties Act 1981.
- That provision may be made about bingo duty.
- That provision may be made—
(a) extending the definition of "amusement machine" for the purposes of the Betting and Gaming Duties Act 1981;
(b) extending the definition of "gaming machine" for the purposes of section 23 of the Value Added Tax Act 1994.
Motion made, and Question put,
- That—
(1) In paragraph 1 of Schedule 1 to the Vehicle Excise and Registration Act 1994—
(a) in sub-paragraph (2) for "£160" there shall be substituted "£165";
(b) in sub-paragraph (2A) for "£105" there shall be substituted "£110".
(2) For the Table in paragraph 1B of that Schedule there shall be substituted—
| CO2 emissions figure | Rate | |||
| (1) | (2) | (3) | (4) | (5) |
| Exceeding | Not exceeding | Reduced rate | Standard Rate | Premium rate |
| g/km | g/km | |||
| 100 | 55 | 65 | 75 | |
| 100 | 120 | 65 | 75 | 85 |
| 120 | 150 | 95 | 105 | 115 |
| 150 | 165 | 115 | 125 | 135 |
| 165 | 185 | 135 | 145 | 155 |
| 185 | 155 | 160 | 165 |
- (3) In paragraph 1J of that Schedule—
(a) in paragraph (a) for "£160" there shall be substituted "£165";
(b) in paragraph (b) for "£105" there shall be substituted "£110".
(4) This Resolution shall apply to any licence taken out on or after 17th April 2003 for a period beginning on or after 1st May 2003.
And it is hereby declared that it is expedient in the public interest that this Resolution should have statutory effect under the provisions of the Provisional Collection of Taxes Act 1968.
AYES
Abbott, Ms Diane
Adams, Irene (Paisley N)
Ainger, Nick
Alexander, Douglas
Allan, Richard
Anderson, rh Donald (Swansea E)
Armstrong, rh Ms Hilary
Atherton, Ms Candy
Atkins, Charlotte
Bailey, Adrian
Baird, Vera
Baker, Norman
Banks, Tony
Barrett, John
Barron, rh Kevin
Battle, John
Bayley, Hugh
Beckett, rh Margaret
Begg, Miss Anne
Bell, Stuart
Benn, Hilary
Benton, Joe (Bootle)
Berry, Roger
Betts, Clive
Blackman, Liz
Blears, Ms Hazel
Blizzard, Bob
Blunkett, rh David
Boateng, rh Paul
Borrow, David
Bradley, rh Keith (Withington)
Brake, Tom (Carshalton)
Brooke, Mrs Annette L.
Brown, rh Gordon (Dunfermline E)
Brown, rh Nicholas (Newcastle E Wallsend)
Brown, Russell (Dumfries)
Browne, Desmond
Bruce, Malcolm
Bryant, Chris
Buck, Ms Karen
Burgon, Colin
Burnett, John
Burnham, Andy
Burstow, Paul
Cable, Dr. Vincent
Caborn, rh Richard
Cairns, David
Calton, Mrs Patsy
Campbell, Alan (Tynemouth)
Campbell, Mrs Anne (C'bridge)
Campbell, Ronnie (Blyth V)
Caplin, Ivor
Carmichael, Alistair
Casale, Roger
Caton, Martin
Cawsey, Ian (Brigg)
Challen, Colin
Chapman, Ben (Wirral S)
Chidgey, David
Clapham, Michael
Clark, Mrs Helen (Peterborough)
Clark, Paul (Gillingham)
Clarke, rh Tom (Coatbridge & Chryston)
Clarke, Tony (Northampton S)
Clwyd, Ann (Cynon V)
Coaker, Vernon
Coffey, Ms Ann
Cohen, Harry
Coleman, Iain
Colman, Tony
Cook, rh Robin (Livingston)
Cooper, Yvette
Cotter, Brian
Cousins, Jim
Cox, Tom (Tooting)
Crausby, David
Cruddas, Jon
Cryer, Ann (Keighley)
Cryer, John (Hornchurch)
Cummings, John
Cunningham, Jim (Coventry S)
Cunningham, Tony (Workington)
Dalyell, Tam
Darling, rh Alistair
Davey, Edward (Kingston)
Davey, Valerie (Bristol W)
David, Wayne
Davidson, Ian
Davies, rh Denzil (Llanelli)
Davies, Geraint (Croydon C)
Dawson, Hilton
Dean, Mrs Janet
Denham, rh John
Dhanda, Parmjit
Dismore, Andrew
Dobson, rh Frank
Doran, Frank
Doughty, Sue
Dowd, Jim (Lewisham W)
Drew, David (Stroud)
Eagle, Angela (Wallasey)
Eagle, Maria (L'pool Garston)
Edwards, Huw
Efford, Clive
Ellman, Mrs Louise
Ennis, Jeff (Barnsley E)
Etherington, Bill
Ewing, Annabelle
Farrelly, Paul
Field, rh Frank (Birkenhead)
Fisher, Mark
Fitzpatrick, Jim
Fitzsimons, Mrs Lorna
Flint, Caroline
Flynn, Paul (Newport W)
Follett, Barbara
Foster, rh Derek
Foster, Don (Bath)
Foster, Michael (Worcester)
Foster, Michael Jabez (Hastings & Rye)
Foulkes, rh George
Francis, Dr. Hywel
Galloway, George
Gapes, Mike (Ilford S)
Gardiner, Barry
George, Andrew (St. Ives)
George, rh Bruce (Walsall S)
Gerrard, Neil
Gibson, Dr. Ian
Gidley, Sandra
Gilroy, Linda
Goggins, Paul
Green, Matthew (Ludlow)
Griffiths, Jane (Reading E)
Griffiths, Nigel (Edinburgh S)
Griffiths, Win (Bridgend)
Grogan, John
Hall, Mike (Weaver Vale)
Hamilton, David (Midlothian)
Hamilton, Fabian (Leeds NE)
Hancock, Mike
Hanson, David
Harman, rh Ms Harriet
Harris, Dr. Evan (Oxford W & Abingdon)
Harris, Tom (Glasgow Cathcart)
Harvey, Nick
Havard, Dai (Merthyr Tydfil & Rhymney)
Healey, John
Heath, David
Henderson, Doug (Newcastle N)
Henderson, Ivan (Harwich)
Hendrick, Mark
Hepburn, Stephen
Heppell, John
Hesford, Stephen
Hewitt, rh Ms Patricia
Heyes, David
Hill, Keith (Streatham)
Hinchliffe, David
Hoey, Kate (Vauxhall)
Holmes, Paul
Hood, Jimmy (Clydesdale)
Hoon, rh Geoffrey
Hope, Phil (Corby)
Hopkins, Kelvin
Howarth, George (Knowsley N & Sefton E)
Howells, Dr. Kim
Hughes, Beverley (Stretford & Urmston)
Hughes, Kevin (Doncaster N)
Hughes, Simon (Southwark N)
Humble, Mrs Joan
Hurst, Alan (Braintree)
Hutton, rh John
Iddon, Dr. Brian
Ingram, rh Adam
Irranca-Davies, Huw
Jackson, Glenda (Hampstead & Highgate)
Jackson, Helen (Hillsborough)
Jamieson, David
Jenkins, Brian
Johnson, Alan (Hull W)
Johnson, Miss Melanie (Welwyn Hatfield)
Jones, Helen (Warrington N)
Jones, Jon Owen (Cardiff C)
Jowell, rh Tessa
Joyce, Eric (Falkirk W)
Kaufman, rh Gerald
Keeble, Ms Sally
Keen, Alan (Feltham)
Keen, Ann (Brentford)
Keetch, Paul
Kidney, David
King, Andy (Rugby)
Kirkwood, Sir Archy
Knight, Jim (S Dorset)
Kumar, Dr. Ashok
Ladyman, Dr. Stephen
Lamb, Norman
Laws, David (Yeovil)
Lazarowicz, Mark
Leslie, Christopher
Levitt, Tom (High Peak)
Lewis, Ivan (Bury S)
Liddell, rh Mrs Helen
Linton, Martin
Lloyd, Tony (Manchester C)
Llwyd, Elfyn
Love, Andrew
Lucas, Ian (Wrexham)
Luke, Iain (Dundee E)
Lyons, John (Strathkelvin)
McAvoy, Thomas
McCabe, Stephen
McCafferty, Chris
McCartney, rh Ian
McDonagh, Siobhain
McFall, John
McIsaac, Shona
McKechin, Ann
McKenna, Rosemary
Mackinlay, Andrew
McNulty, Tony
McWalter, Tony
Mahmood, Khalid
Mahon, Mrs Alice
Mallaber, Judy
Marris, Rob (Wolverh'ton SW)
Marsden, Gordon (Blackpool S)
Marshall, David (Glasgow Shettleston)
Marshall, Jim (Leicester S)
Martlew, Eric
Meacher, rh Michael
Meale, Alan (Mansfield)
Michael, rh Alun
Milburn, rh Alan
Miliband, David
Miller, Andrew
Mitchell, Austin (Gt Grimsby)
Moffatt, Laura
Mole, Chris
Moonie, Dr. Lewis
Moore, Michael
Moran, Margaret
Morgan, Julie
Morley, Elliot
Morris, rh Estelle
Mountford, Kali
Mudie, George
Mullin, Chris
Murphy, Denis (Wansbeck)
Murphy, rh Paul (Torfaen)
Naysmith, Dr. Doug
Norris, Dan (Wansdyke)
Oaten, Mark (Winchester)
O'Hara, Edward
Olner, Bill
Öpik, Lembit
Organ, Diana
Owen, Albert
Palmer, Dr. Nick
Pearson, Ian
Perham, Linda
Picking, Anne
Pickthall, Colin
Plaskitt, James
Pollard, Kerry
Pond, Chris (Gravesham)
Pope, Greg (Hyndburn)
Pound, Stephen
Prentice, Ms Bridget (Lewisham E)
Prentice, Gordon (Pendle)
Prescott, rh John
Price, Adam (E Carmarthen & Dinefwr)
Primarolo, rh Dawn
Prosser, Gwyn
Pugh, Dr. John
Purchase, Ken
Purnell, James
Quin, rh Joyce
Quinn, Lawrie
Rammell, Bill
Rapson, Syd (Portsmouth N)
Raynsford, rh Nick
Reed, Andy (Loughborough)
Reid, Alan (Argyll & Bute)
Reid, rh Dr. John (Hamilton N & Bellshill)
Rendel, David
Robertson, Angus (Moray)
Robertson, John (Glasgow Anniesland)
Robinson, Geoffrey (Coventry NW)
Roche, Mrs Barbara
Rooney, Terry
Roy, Frank (Motherwell)
Ruddock, Joan
Russell, Bob (Colchester)
Ryan, Joan (Enfield N)
Salmond, Alex
Sanders, Adrian
Sarwar, Mohammad
Savidge, Malcolm
Sedgemore, Brian
Shaw, Jonathan
Sheerman, Barry
Sheridan, Jim
Shipley, Ms Debra
Short, rh Clare
Simpson, Alan (Nottingham S)
Smith, rh Andrew (Oxford E)
Smith, rh Chris (Islington S & Finsbury)
Smith, Jacqui (Redditch)
Smith, John (Glamorgan)
Smith, Llew (Blaenau Gwent)
Smith, Sir Robert (W Ab'd'ns & Kincardine)
Soley, Clive
Southworth, Helen
Spellar, rh John
Stewart, David (Inverness E & Lochaber)
Stewart, Ian (Eccles)
Stinchcombe, Paul
Stoate, Dr. Howard
Strang, rh Dr. Gavin
Stunell, Andrew
Sutcliffe, Gerry
Tami, Mark (Alyn)
Taylor, rh Ann (Dewsbury)
Taylor, Dari (Stockton S)
Taylor, Matthew (Truro)
Taylor, Dr. Richard (Wyre F)
Thomas, Gareth (Clwyd W)
Thomas, Gareth (Harrow W)
Timms, Stephen
Tipping, Paddy
Todd, Mark (S Derbyshire)
Touhig, Don (Islwyn)
Trickett, Jon
Truswell, Paul
Twigg, Derek (Halton)
Twigg, Stephen (Enfield)
Tyler, Paul (N Cornwall)
Tynan, Bill (Hamilton S)
Vaz, Keith (Leicester E)
Vis, Dr. Rudi
Walley, Ms Joan
Ward, Claire
Wareing, Robert N.
Watson, Tom (W Bromwich E)
Watts, David
Webb, Steve (Northavon)
Weir, Michael
White, Brian
Whitehead, Dr. Alan
Wicks, Malcolm
Williams, rh Alan (Swansea W)
Williams, Betty (Conwy)
Williams, Hywel (Caernarfon)
Williams, Roger (Brecon)
Wilson, Brian
Winnick, David
Winterton, Ms Rosie (Doncaster C)
Wishart, Pete
Woodward, Shaun
Woolas, Phil
Worthington, Tony
Wright, Anthony D. (Gt Yarmouth)
Wright, David (Telford)
Wright, Tony (Cannock)
Wyatt, Derek
Younger-Ross, Richard
Tellers for the Ayes:
Gillian Merron and
Mr. Jim Murphy
NOES
Amess, David
Ancram, rh Michael
Arbuthnot, rh James
Atkinson, David (Bour'mth E)
Atkinson, Peter (Hexham)
Bacon, Richard
Baldry, Tony
Barker, Gregory
Beggs, Roy (E Antrim)
Bellingham, Henry
Bercow, John
Beresford, Sir Paul
Blunt, Crispin
Boswell, Tim
Brady, Graham
Brazier, Julian
Browning, Mrs Angela
Burns, Simon
Burnside, David
Burt, Alistair
Cameron, David
Cash, William
Chapman, Sir Sydney (Chipping Barnet)
Chope, Christopher
Clappison, James
Clarke, rh Kenneth (Rushcliffe)
Collins, Tim
Conway, Derek
Cormack, Sir Patrick
Curry, rh David
Davis, rh David (Haltemprice & Howden)
Djanogly, Jonathan
Donaldson, Jeffrey M.
Dorrell, rh Stephen
Duncan, Alan (Rutland)
Duncan, Peter (Galloway)
Duncan Smith, rh Iain
Evans, Nigel
Fabricant, Michael
Fallon, Michael
Field, Mark (Cities of London & Westminster)
Flight, Howard
Flook, Adrian
Francois, Mark
Gale, Roger (N Thanet)
Gibb, Nick (Bognor Regis)
Goodman, Paul
Gray, James (N Wilts)
Grayling, Chris
Green, Damian (Ashford)
Greenway, John
Grieve, Dominic
Gummer, rh John
Hague, rh William
Hammond, Philip
Hayes, John (S Holland)
Heald, Oliver
Heathcoat-Amory, rh David
Hendry, Charles
Hermon, Lady
Hoban, Mark (Fareham)
Howard, rh Michael
Howarth, Gerald (Aldershot)
Hunter, Andrew
Jack, rh Michael
Jackson, Robert (Wantage)
Jenkin, Bernard
Johnson, Boris (Henley)
Key, Robert (Salisbury)
Knight, rh Greg (E Yorkshire)
Laing, Mrs Eleanor
Lait, Mrs Jacqui
Lansley, Andrew
Leigh, Edward
Lewis, Dr. Julian (New Forest E)
Liddell-Grainger, Ian
Lidington, David
Lilley, rh Peter
Loughton, Tim
Luff, Peter (M-Worcs)
McIntosh, Miss Anne
Maclean, rh David
McLoughlin, Patrick
Malins, Humfrey
Maples, John
Maude, rh Francis
Mawhinney, rh Sir Brian
May, Mrs Theresa
Mercer, Patrick
Mitchell, Andrew (Sutton Coldfield)
Murrison, Dr. Andrew
Norman, Archie
Osborne, George (Tatton)
Ottaway, Richard
Paisley, Rev. Ian
Paterson, Owen
Pickles, Eric
Portillo, rh Michael
Prisk, Mark (Hertford)
Redwood, rh John
Robathan, Andrew
Robertson, Laurence (Tewk'b'ry)
Rosindell, Andrew
Ruffley, David
Selous, Andrew
Shephard, rh Mrs Gillian
Shepherd, Richard
Simmonds, Mark
Simpson, Keith (M-Norfolk)
Smyth, Rev. Martin (Belfast S)
Soames, Nicholas
Spicer, Sir Michael
Spink, Bob (Castle Point)
Stanley, rh Sir John
Steen, Anthony
Syms, Robert
Taylor, Ian (Esher)
Taylor, John (Solihull)
Taylor, Sir Teddy
Tredinnick, David
Trend, Michael
Trimble, rh David
Turner, Andrew (Isle of Wight)
Tyrie, Andrew
Viggers, Peter
Waterson, Nigel
Watkinson, Angela
Widdecombe, rh Miss Ann
Wiggin, Bill
Willetts, David
Wilshire, David
Yeo, Tim (S Suffolk)
Young, rh Sir George
Tellers for the Noes:
Hugh Robertson and
Mr. Desmond Swayne
Question accordingly agreed to.
12. Vehicle excise duty (tractive units)
- That—
(1) After section 15 of the Vehicle Excise and Registration Act 1994 there shall be inserted—
"15A Exception for tractive units from charge at higher rate
(1) Where—
| Next Section
| Index | Home Page |