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(a) combined heat and power stations;
(b) taxable supplies made on the basis that they are not taxable;
(c) supplies of gas that are deemed to be made under paragraph 24 of that Schedule;
(d) the way in which climate change levy is to be accounted for; and
(e) assessments of climate change levy.

57. Climate Change Levy (Deemed Supplies Of Electricity)

Resolved,

That—


(1) In paragraph 5(3) of Schedule 6 to the Finance Act 2000, for "paragraph 23(3)" there shall be substituted "paragraph 20(6)(a), 20B(6)(a), 23(3) or 24".


(2) This Resolution shall have effect in relation to supplies deemed to be made on or after 31st March 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.

58. Climate Change Levy (Electricity From Renewable Sources Etc)

Resolved,

That—


(1) For sub-paragraphs (6) to (8) of paragraph 20 of Schedule 6 to the Finance Act 2000 there shall be substituted—


"(6) If the total mentioned in sub-paragraph (3)(b) exceeds that mentioned in sub-paragraph (3)(a), then—
(a) in a case where, at the time when the balancing period ends, an averaging period also ends because of sub-paragraph (2)(f) or (g), the supplier is for the purposes of this Schedule deemed to make at that time a taxable supply of a quantity of electricity equal to the excess;
(b) in any other case, a balancing debit equal to the excess is carried forward to the next balancing period.".
(2) For sub-paragraphs (6) to (8) of paragraph 20B of that Schedule there shall be substituted—
"(6) If the total mentioned in sub-paragraph (3)(b) exceeds that mentioned in sub-paragraph (3)(a), then—
(a) in a case where, at the time when the balancing period ends, an averaging period also ends because of sub-paragraph (2)(f) or (g), the supplier is for the purposes of this Schedule deemed to make at that time a taxable supply of a quantity of electricity equal to the excess;
(b) in any other case, a balancing debit equal to the excess is carried forward to the next balancing period.".
(3) The amendment made by paragraph (1) of this Resolution shall have effect where the end of the balancing period referred to in paragraph (a) of the sub-paragraph (6) substituted by that provision falls on or after 31st March 2003.
(4) The amendment made by paragraph (2) of this Resolution shall have effect where the end of the balancing period referred to in paragraph (a) of the sub-paragraph (6) substituted by that provision falls on or after 1st April 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.

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59. Insurance Premium Tax (Treatment Of Divided Companies)

Resolved,

That provision may be made for the purposes of insurance premium tax with respect to companies that are divided so that members and creditors of the company have rights only, or primarily, in relation to particular assets of the company.

60. Stamp Duty (Company's Acquisition Of Own Shares)

Resolved,

That provision may be made amending section 66 of the Finance Act 1986.

61. Companies In Administration

Resolved,

That provision may be made, for the purposes of corporation tax, about companies which enter, are in or cease to be in administration under Schedule B1 to the Insolvency Act 1986 and companies in respect of which any corresponding event occurs, or which are subject to any corresponding procedure, otherwise than under that Act.

62. Controlled Foreign Companies

Resolved,

That provision (including provision having retrospective effect) may be made amending Chapter 4 of Part 17 of the Income and Corporation Taxes Act 1988.

63. Deduction Of Tax From Interest (Recognised Clearing Houses Etc)

Resolved,

That—


(1) Section 349 of the Income and Corporation Taxes Act 1988 shall be amended as follows.


(2) In subsection (3), at the end there shall be inserted "or—


(j) to interest paid by a recognised clearing house or recognised investment exchange carrying on business as provider of a central counterparty clearing service, in the ordinary course of that business, on margin or other collateral deposited with it by users of the service; or
(k) to interest treated by virtue of section 730A(2)(a) or (b) (repos) as paid by a recognised clearing house or recognised investment exchange in respect of contracts made by it as provider of a central counterparty clearing service.".
(3) In subsection (6), at the appropriate places there shall be inserted—
""central counterparty clearing service" means the service provided by a clearing house or investment exchange to the parties to a transaction where there are contracts between each of the parties and the clearing house or investment exchange (in place of, or as an alternative to, a contract directly between the parties);";
""recognised clearing house" and "recognised investment exchange" have the same meaning as in the Financial Services and Markets Act 2000 (see section 285 of that Act);".
(4) The provisions of this Resolution shall have effect in relation to the payment of interest on or after 14th April 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.

64. Mandatory Use Of Electronic Means Of Payment

Resolved,

That provision may be made for requiring the use of electronic or other means for making payments under legislation relating to taxation matters.

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65. 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) that may arise from provisions designed in general to afford relief from taxation.

PROCEDURE (VAT ON ELECTRONIC SERVICES SUPPLIED IN ANY MEMBER STATE)

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 include provision for and in connection with giving effect to Article 26c of Council Directive 77/388/EEC as inserted by Council Directive 2002/ 38/EC.

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 (EXCHANGE OF INFORMATION BETWEEN UNITED KINGDOM AND OTHER STATES OR TERRITORIES)

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 include provision about—


(a) the giving of information in relation to taxation matters, in pursuance of Community obligations, by the Commissioners of Inland Revenue or the Commissioners of Customs and Excise to tax authorities of other member States;
(b) arrangements for the exchange of information relevant to the administration or enforcement of the tax laws of the United Kingdom and the territory to which the arrangements relate.

PROCEDURE (SAVINGS INCOME)

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 authorising the making of regulations for implementing and for dealing with matters arising out of or related to—


(a) any Community obligation created with a view to ensuring the effective taxation of savings income under the law of the United Kingdom and the laws of the other member States, or
(b) any arrangements made with a territory other than a member State with a view to ensuring the effective taxation of savings income under the law of the United Kingdom and the law of the other territory.

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PROCEDURE (FUTURE TAXATION)

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 the following provisions taking effect in a future year—


(a) provision for corporation tax to be charged for the year 2004–05;
(b) provision relating to the lower threshold in section 139(4) of the Income Tax (Earnings and Pensions) Act 2003;
(c) provision about assets qualifying as business assets for the purposes of taper relief under Schedule A1 to the Taxation of Chargeable Gains Act 1992;
(d) provision about gains treated as arising under Chapter 2 of Part 13 of the Income and Corporation Taxes Act 1988;
(e) provision about the rate of landfill tax.

FINANCE [Money]

Queen's recommendation having been signified—

Resolved,

That, for the purposes of any Act of the present Session relating to finance ("the Act"), it is expedient to authorise—

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