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Order of Business 18 March 2004

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Notes:
* indicates a question for oral answer.
[R] indicates that the Member has declared a relevant interest.
Questions for oral answer not reached receive a written answer.
Supplementary questions will also be asked. Other Ministers may also answer.

+ indicates Government business.
Timings are indicative only.

At 11.30 a.m.      Prayers
Afterwards
Oral Questions to the Secretary of State for Education and Skills
*1 Laura Moffatt (Crawley):    How his Department is encouraging the take-up of the Adult Learning Grant.
( 162115 )
*2 Sandra Gidley (Romsey):    If he will make a statement on access to higher education for the over-55s.
( 162116 )
*3 Mr David Chaytor (Bury North):    If he will make a statement on the implementation of the pan-London co-ordinated system of admissions to secondary schools.
( 162117 )
*4 Mr Kelvin Hopkins (Luton North):    What steps his Department is taking to help improve the teaching of mathematics in schools following the publication of the report by Professor Adrian Smith.
( 162118 )
*5 Mr Piara S. Khabra (Ealing Southall):    What steps his Department is taking to improve the teaching of mathematics.
( 162119 )
*6 Mr Eric Illsley (Barnsley Central):    What proposals he has to improve the means of allocation of funding to metropolitan local education authorities.
( 162120 )
*7 Sir Teddy Taylor (Rochford & Southend East):    What percentage of secondary school children in England attend grammar schools; and what the percentage was (a) 10 and (b) 20 years ago.
( 162121 )
*8 Helen Jones (Warrington North):    What steps he is taking to improve the quality of school meals.
( 162122 )
*9 Bob Spink (Castle Point):    Which employers' organisations he has met with regard to the Modern Apprenticeship programme.
( 162123 )
*10 Dr Brian Iddon (Bolton South East):    If he will make a statement on the funding available for the education of non-English speaking children in state schools.
( 162124 )
*11 Norman Lamb (North Norfolk):    If he will make a statement on the funding of schools in Norfolk.
( 162125 )
*12 Ross Cranston (Dudley North):    What the change in funding allocated to higher education next year is; and if he will make a statement.
( 162126 )
*13 Mr Roger Williams (Brecon & Radnorshire):    If he will make a statement on access to higher education for over-55s.
( 162127 )
*14 Mr Henry Bellingham (North West Norfolk):    What plans he has for involving the private sector in state education in schools.
( 162128 )
*15 Mr Graham Brady (Altrincham & Sale West):    What meetings he has had with local authorities to discuss primary school funding for the next financial year.
( 162132 )
*16 Mrs Janet Dean (Burton):    What assessment he has made of the extent of the use of computers and interactive technology in schools.
( 162133 )
*17 Matthew Taylor (Truro & St Austell):    What the standard spending assessment per child in secondary education is on average in (a) England and (b) Cornwall.
( 162134 )
At 12.20 p.m.
Oral Questions to the Solicitor General
*18 Miss Anne McIntosh (Vale of York):    What assessment she has made of the effectiveness of pre-trial reviews in magistrates' courts.
( 162135 )
*19 Mr William Cash (Stone):    If she will make a statement on evidential deficiency in the Katharine Gun case.
( 162136 )
*20 Mr David Heath (Somerton & Frome):    If she will make a statement on the role of the Crown Prosecution Service in cases involving terrorist activity.
( 162138 )
*21 Dr Brian Iddon (Bolton South East):    What mechanisms are in place to inform interested parties that a case is to be heard in the Court of Appeal.
( 162139 )
*22 Mr Jim Cunningham (Coventry South):    What assessment she has made of the effects of the new test of reasonableness introduced into the law of consent on the number of convictions of those guilty of rape.
( 162140 )
*23 Bob Spink (Castle Point):    What the policy of the Crown Prosecution Service is on the prosecution of anti-social behaviour.
( 162141 )
*24 Mr Henry Bellingham (North West Norfolk):    What further plans she has to assist small businesses in combating fraud.
( 162142 )
At 12.30 p.m.Urgent Questions (if any)
Ministerial Statements (if any)

Main Business

+  1  

WAYS AND MEANS Adjourned debate on Question [17th March]

[Until 6.00 p.m.]

1.      Amendment of the law

    (1) That it is expedient to amend the law with respect to the National Debt and the public revenue and to make further provision in connection with finance.

    (2) This Resolution does not extend to the making of any amendment with respect to value added tax so as to provide—

      (a) for zero-rating or exempting a supply, acquisition or importation;

      (b) for refunding an amount of tax;

      (c) for any relief, other than a relief that—

        (i) so far as it is applicable to goods, applies to goods of every description, and
        (ii) so far as it is applicable to services, applies to services of every description—(Mr Chancellor of the Exchequer).
        The remaining Motions in this item, numbered 2 to 68, and those relating to Procedure and to Finance (Money) are to be moved at the conclusion of the Budget Debate, immediately after the decision on the Motion before the House. They will be decided without debate (Standing Order No. 51(3)).

2.      Rates of tobacco products duty

    That—
    (1) For the Table of rates of duty in Schedule 1 to the Tobacco Products Duty Act 1979 there shall be substituted—

Table

1.   CigarettesAn amount equal to 22 per cent of the retail price plus £99.80 per thousand cigarettes.
2.   Cigars£145.35 per kilogram.
3.   Hand-rolling tobacco£104.47 per kilogram.
4.   Other smoking tobacco and chewing tobacco£63.90 per kilogram.

    (2) This Resolution shall have effect as from 6 o'clock in the evening of 17th March 2004.

    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.

3.      Rate of duty on beer

    That—
    (1) In section 36(1AA)(a) of the Alcoholic Liquor Duties Act 1979, for "£12.22" there shall be substituted "£12.59".

    (2) This Resolution shall have effect as from midnight on 21st March 2004.

    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.

4.      Rates of duty on wine and made-wine

    That—
    (1) For Part 1 of the Table of rates of duty in Schedule 1 to the Alcoholic Liquor Duties Act 1979 there shall be substituted—

Part 1

Wine and made-wine of a strength not exceeding 22 per cent

Description of wine or made-wine Rates of duty per hectolitre
£
Wine or made-wine of a strength not exceeding 4 per cent50.38
Wine or made-wine of a strength exceeding 4 per cent but not exceeding 5.5 per cent69.27
Wine or made-wine of a strength exceeding 5.5 per cent but not exceeding 15 per cent and not sparkling163.47
Sparkling wine or sparkling made-wine of a strength exceeding 5.5 per cent but less than 8.5 per cent166.70
Sparkling wine or sparkling made-wine of a strength of 8.5 per cent or of a strength exceeding 8.5 per cent but not exceeding 15 per cent220.54
Wine or made-wine of a strength exceeding 15 per cent but not exceeding 22 per cent217.95

    (2) This Resolution shall have effect as from midnight on 21st March 2004.

    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.

5.      Alcoholic liquor duties (duty stamps)

    That provision may be made about stamps to be purchased for, affixed to and carried by retail containers of certain alcoholic liquors.

6.      Hydrocarbon oil etc duties (rates)

    That provision may be made amending rates of duty and rebate in the Hydrocarbon Oil Duties Act 1979.

7.      Hydrocarbon oil etc duties (road fuel gas)

    That provision may be made amending the Hydrocarbon Oil Duties Act 1979 in respect of road fuel gas.

8.      Hydrocarbon oil etc duties (fuel oil)

    That provision may be made enabling the amendment of the definition of "fuel oil" for the purposes of the Hydrocarbon Oil Duties Act 1979.

9.      Hydrocarbon oil etc duties (mixing)

    That provision may be made imposing an excise duty on mixtures containing fully-rebated or partially-rebated hydrocarbon oil.

10.      Hydrocarbon oil etc duties (bioethanol)

    That provision may be made—
      (a) imposing an excise duty on bioethanol and mixtures containing bioethanol,

      (b) for the application in relation to bioethanol of the provisions of the enactments relating to hydrocarbon oil or any description of hydrocarbon oil,

      (c) for the modification in relation to bioethanol of the provisions of the enactments relating to hydrocarbon oil or any description of hydrocarbon oil, and

      (d) defining bioethanol for those purposes and conferring power to amend the definition by order.

11.      Hydrocarbon oil etc duties (sulphur-free petrol and diesel)

    That provision may be made amending the Hydrocarbon Oil Duties Act 1979 in respect of "sulphur-free petrol" and "sulphur-free diesel".

12.      Hydrocarbon oil etc duties (biodiesel)

    That provision may be made amending the provisions of the Hydrocarbon Oil Duties Act 1979 in relation to biodiesel.

13.      Hydrocarbon oil etc duties (fuel substitutes)

    That provision may be made amending section 6A of the Hydrocarbon Oil Duties Act 1979.

14.      Hydrocarbon oil etc duties (warehousing)

    That provision may be made enabling the application of Part VIII of the Customs and Excise Management Act 1979 to certain substances.

15.      Hydrocarbon oil etc duties (treatment of energy products)

    That provision may be made amending section 10 of the Finance Act 1993 so as to permit the treatment of certain energy products as hydrocarbon oil or road fuel gas.

16.      Betting duties (treatment of pool bets etc)

    That provision may be made about the charging of duty under the Betting and Gaming Duties Act 1981 in respect of pool betting and certain other betting.

17.      Amusement machine licence duty (rates)

    That—
    (1) In section 23 of the Betting and Gaming Duties Act 1981 for the Table in subsection (2) there shall be substituted—

Table

(1)(2)(3)(4)(5)(6)
Period (in months) for which licence granted Category A £Category B £ Category C £Category D £ Category E £
1 308085170230
2 50155165330445
3 75225245480650
4 95295315625845
5 1203553807551,020
6 1404104458751,185
7 1604655009901,340
8 1855155551,0951,480
9 2055606001,1901,610
10 2256006451,2751,725
11 2406356801,3501,825
12 2506657151,4151,915
    (2) This Resolution shall have effect in relation to any amusement machine licence for which an application is received by the Commissioners of Customs and Excise on or after 22nd March 2004.

    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.

18.      Value added tax (groups of companies)

    That provision may be made about the grouping of companies for the purposes of value added tax.

19.      Value added tax (gas and electricity supplied by persons outside UK)

    That provision may be made for the purposes of value added tax about gas and electricity supplied by persons outside the United Kingdom.

20.      Value added tax (private use of stock in trade cars by employees etc)

    That provision may be made for the purposes of value added tax in relation to a supply which is a supply of services by virtue of paragraph 5(4) of Schedule 4 to the Value Added Tax Act 1994 where—
      (a) the goods in question consist of a motor car,

      (b) the person making the supply is a motor dealer or motor manufacturer,

      (c) the supply is for a consideration, and

      (d) the value of the supply for the purposes of value added tax is less than its open market value.

21.      Income tax (charge and rates for 2004-05)

    That income tax shall be charged for the year 2004-05, and for that year—
      (a) the starting rate shall be 10%;

      (b) the basic rate shall be 22%;

      (c) the higher rate shall be 40%.

    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.

22.      Income tax (personal allowances for those aged 65 or more)

    That—
    (1) For the year 2004-05—

      (a) the amount specified in section 257(2) of the Income and Corporation Taxes Act 1988 shall be £6,830; and

      (b) the amount specified in section 257(3) of that Act shall be £6,950.

    (2) Accordingly, section 257C(1) of that Act, so far as it relates to the amounts so specified, shall not apply for that year.

    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.

23.      Corporation tax (charge and rate for 2005)

    That corporation tax shall be charged for the financial year 2005 at the rate of 30%.

24.      Corporation tax (small companies' rate for 2004)

    That for the financial year 2004—
      (a) the small companies' rate shall be 19%, and

      (b) the fraction mentioned in section 13(2) of the Income and Corporation Taxes Act 1988 shall be 11/400ths.

    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.

25.      Corporation tax (starting rate for 2004)

    That for the financial year 2004—
      (a) the corporation tax starting rate shall be 0%, and

      (b) the fraction mentioned in section 13AA of the Income and Corporation Taxes Act 1988 shall be 19/400ths.

    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.

26.      Corporation tax (non-corporate distribution rate)

    That—
      (a) provision may be made for a special rate of corporation tax (the "non-corporate distribution rate") where a company makes, or is treated as making, a distribution to a person other than a company, and

      (b) the non-corporate distribution rate for the financial year 2004 shall be 19%.

27.      Special rates of tax applicable to trusts

    That in relation to the year 2004-05 and any subsequent year of assessment for which income tax is charged—
      (a) the Schedule F trust rate shall be 32.5 per cent, and

      (b) the rate applicable to trusts shall be 40 per cent.

    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.

28.      Sums paid to settlor otherwise than as income

    That provision may be made amending section 677 of the Income and Corporation Taxes Act 1988.

29.      Provision not at arm's length

    That provision may be made amending Schedule 28AA to the Income and Corporation Taxes Act 1988.

30.      Company distributions (payments of excessive interest etc)

    That provision may be made for the repeal of section 209(2)(da) of the Income and Corporation Taxes Act 1988.

31.      Investment companies and companies with investment business

    That provision may be made for the purposes of corporation tax in relation to companies which are or have been—
      (a) investment companies, as defined in section 130 of the Income and Corporation Taxes Act 1988, or

      (b) companies whose business consists wholly or partly in the making of investments.

32.      Insurance companies

    That provision may be made about insurance companies and companies which have ceased to be insurance companies after a transfer of business.

33.      Loan relationships etc

    That provision (including provision having retrospective effect) may be made for the purposes of corporation tax in relation to—
      (a) loan relationships; and

      (b) other relationships where a company stands, or is treated as standing, in the position of a creditor or debtor in relation to a debt.

34.      Derivative contracts

    That provision (including provision having retrospective effect) may be made in relation to derivative contracts for the purposes of corporation tax.

35.      Accounting practice

    That provision may be made as to the meaning of generally accepted accounting practice and otherwise amending provisions of the Tax Acts that operate by reference to accounting practice.

36.      Construction Industry Scheme

    That provision may be made in relation to sub-contractors in the construction industry.

37.      Employment income etc

    That provision (including provision having retrospective effect) may be made amending, or making amendments connected with, the Income Tax (Earnings and Pensions) Act 2003.

38.      Income tax (property held jointly by spouses)

    That provision may be made amending section 282A of the Income and Corporation Taxes Act 1988.

39.      Enterprise investment scheme

    That provision may be made amending Chapter 3 of Part 7 of the Income and Corporation Taxes Act 1988 and Schedule 5B to the Taxation of Chargeable Gains Act 1992.

40.      Venture capital trusts

    That provision may be made amending Schedule 28B to the Income and Corporation Taxes Act 1988 and repealing section 151A(3) of, and Schedule 5C to, the Taxation of Chargeable Gains Act 1992.

41.      Corporate venturing scheme

    That provision may be made amending Schedule 15 to the Finance Act 2000.

42.      Chargeable gains (gifts relief etc)

    That provision (including provision having retrospective effect) may be made—
      (a) in relation to relief under section 165 or 260 of the Taxation of Chargeable Gains Act 1992, and

      (b) as to the meaning of "arrangements" in section 79(5) of that Act.

43.      Chargeable gains (private residences)

    That provision (including provision having retrospective effect) may be made in relation to relief under section 223 of the Taxation of Chargeable Gains Act 1992.

44.      Individuals benefited by film relief

    That provision (including provision having retrospective effect) may be made in relation to cases where relief is or has been claimed in respect of losses sustained in a trade whose profits or losses were computed in accordance with any of—
      (a) sections 40A to 40C of the Finance (No. 2) Act 1992;

      (b) sections 41 to 43 of that Act;

      (c) section 48 of the Finance (No. 2) Act 1997.

45.      Partnerships (income tax)

    That provision (including provision having retrospective effect) may be made for the purposes of income tax in relation to individuals who are or have been members of partnerships.

46.      Partnerships (corporation tax)

    That provision may be made for the purposes of corporation tax in relation to companies which are or have been members of partnerships.

47.      Leaseback of assets

    That provision may be made for the purposes of income tax and corporation tax about arrangements for the sale and leaseback of assets or the lease and leaseback of assets.

48.      Manufactured dividends

    That provision (including provision having retrospective effect) may be made in relation to cases where payments are or have been made, or treated as made, which are representative of dividends on shares of companies resident in the United Kingdom.

49.      Strips of government securities

    That provision (including provision having retrospective effect) may be made in relation to strips, within the meaning of Schedule 13 to the Finance Act 1996.

50.      Life policies etc

    That provision (including provision having retrospective effect) may be made restricting the amount allowable as a deduction under section 549(1) of the Income and Corporation Taxes Act 1988.

51.      Offshore funds

    That provision (including provision having retrospective effect) may be made amending the provisions of the Income and Corporation Taxes Act 1988 relating to offshore funds.

52.      Offshore installations

    That provision may be made amending provisions of the Tax Acts referring to offshore installations and oil rigs.

53.      Immediate needs annuities

    That provision may be made in relation to contracts for life annuities (whenever entered into).

54.      Corporation tax: Health Service bodies

    That provision may be made amending section 519A of the Income and Corporation Taxes Act 1988.

55.      Pension schemes etc

    That provision may be made in relation to pension schemes and similar schemes under which benefits are provided to or in respect of employees or former employees.

56.      Petroleum revenue tax (allowable expenditure, receipts etc)

    That provision (including provision having retrospective effect) may be made—
      (a) in relation to expenditure allowable under the Oil Taxation Act 1975 or the Oil Taxation Act 1983,

      (b) in relation to disposal receipts, within the meaning of section 7 of the Oil Taxation Act 1983,

      (c) amending section 98 of the Finance Act 1999.

57.      Oil extraction activities (tax-exempt tariffing receipts)

    That provision (including provision having retrospective effect) may be made amending section 496 of the Income and Corporation Taxes Act 1988.

58.      Petroleum revenue tax (allowable expenditure)

    That provision may be made amending paragraph 2 of Schedule 4 to the Oil Taxation Act 1975.

59.      Petroleum revenue tax (terminal losses)

    That provision may be made in place of paragraph 15 of Schedule 17 to the Finance Act 1980.

60.      Climate change levy (supplies to producers of commodities)

    That provision may be made for the purposes of climate change levy about supplies to producers of commodities.

61.      Aggregates levy (transitional tax credit in Northern Ireland: existing scheme)

    That—
    (1) In section 30A of the Finance Act 2001 after subsection (3) insert—

      "(4) The Treasury may by order made by statutory instrument amend subsection (2) above so as to—

        (a) change the period in relation to which the amount of a tax credit is to be reduced;
        (b) change the amount by which a tax credit is to be reduced.
      (5) An order under subsection (4) above shall not be made unless a draft of the order has been laid before Parliament and approved by a resolution of the House of Commons."

    (2) This Resolution has effect on and after 1st April 2004.

    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.

62.      Aggregates levy (transitional tax credit in Northern Ireland: new scheme)

    That provision (including retrospective provision) may be made about tax credits in respect of aggregates levy charged on aggregate subjected to commercial exploitation in Northern Ireland.

63.      Stamp duty land tax and stamp duty

    That provision may be made amending Parts 4 and 5 of the Finance Act 2003.

64.      Stamp duty land tax (miscellaneous amendments)

    That—
    (1) Part 4 of the Finance Act 2003 shall be amended in accordance with the following provisions of this Resolution.

    (2) In section 43—

      (a) in paragraph (c) of subsection (3), after "interest" there shall be inserted "(other than a lease)";

      (b) after that paragraph there shall be inserted—

      "(d) the variation of a lease is an acquisition and disposal of a chargeable interest only where it takes effect, or is treated for the purposes of this Part, as the grant of a new lease.".

    (3) After subsection (9) of section 44 there shall be inserted—

    "(9A) Where—

      (a) paragraph 12A of Schedule 17A applies (agreement for lease), or

      (b) paragraph 19(3) to (6) of Schedule 17A applies (missives of let in Scotland),

      it applies in place of subsections (4), (8) and (9).".

    (4) After that section there shall be inserted—

      "44A Contract providing for conveyance to third party

    (1) This section applies where a contract is entered into under which a chargeable interest is to be conveyed by one party to the contract (A) at the direction or request of the other (B)—

      (a) to a person (C) who is not a party to the contract, or

      (b) either to such a person or to B.

    (2) B is not regarded as entering into a land transaction by reason of entering into the contract, but the following provisions have effect.

    (3) If the contract is substantially performed B is treated for the purposes of this Part as acquiring a chargeable interest, and accordingly as entering into a land transaction.

      The effective date of the transaction is when the contract is substantially performed.

    (4) Where the contract is (to any extent) afterwards rescinded or annulled, or is for any other reason not carried into effect, the tax paid by virtue of subsection (3) shall (to that extent) be repaid by the Inland Revenue.

      Repayment must be claimed by amendment of the land transaction return made in respect of the contract.

    (5) Subject to subsection (6), section 44 (contract and conveyance) does not apply (except so far as it defines "substantial performance") in relation to the contract.

    (6) Where—

      (a) this section applies by virtue of subsection (1)(b), and

      (b) by reason of B's direction or request, A becomes obliged to convey a chargeable interest to B,

      section 44 applies to that obligation as it applies to a contract for a land transaction that is to be completed by a conveyance.

    (7) Section 44 applies in relation to any contract between B and C, in respect of the chargeable interest referred to in subsection (1) above, that is to be completed by a conveyance.

      References to completion in that section, as it so applies, include references to conveyance by A to C of the subject matter of the contract between B and C.

    (8) In this section "contract" includes any agreement and "conveyance" includes any instrument.".

    (5) In section 45—

      (a) after paragraph (b) of subsection (1) there shall be inserted ", and

      (c) paragraph 12B of Schedule 17A (assignment of agreement for lease) does not apply.";

      (b) at the end of that subsection there shall be inserted ", and references to the transferor and the transferee shall be read accordingly.";

      (c) for subsection (5) there shall be substituted—

    "(5) Where a transfer of rights relates to part only of the subject-matter of the original contract ("the relevant part")—

      (a) subsection (8)(b) of section 44 (restriction of charge to tax on subsequent conveyance) has effect as if the reference to the amount of tax chargeable on that contract were a reference to an appropriate proportion of that amount, and

      (b) a reference in the second sentence of subsection (3) above to the original contract, or a reference in subsection (4) above to the secondary contract arising from an earlier transfer of rights, is to that contract so far as relating to the relevant part (and that contract so far as not relating to the relevant part shall be treated as a separate contract).";

      (d) after that subsection there shall be inserted—

    "(5A) In relation to a land transaction treated as taking place by virtue of subsection (3)—

      (a) references in Schedule 7 (group relief) to the vendor shall be read as references to the vendor under the original contract;

      (b) other references in this Part to the vendor shall be read, where the context permits, as referring to either the vendor under the original contract or the transferor.".

    (6) After section 45 there shall be inserted—

      "45A Contract providing for conveyance to third party: effect of transfer of rights

    (1) This section applies where—

      (a) a contract ("the original contract") is entered into under which a chargeable interest is to be conveyed by one party to the contract (A) at the direction or request of the other (B)—

        (i) to a person (C) who is not a party to the contract, or
        (ii) either to such a person or to B,
      and

      (b) there is an assignment or other transaction (relating to the whole or part of the subject-matter of the original contract) as a result of which a person (D) becomes entitled to exercise any of B's rights under the original contract in place of B.

      References in the following provisions of this section to a transfer of rights are to any such assignment or other transaction.

    (2) D is not regarded as entering into a land transaction by reason of the transfer of rights, but section 44A (contract providing for conveyance to third party) has effect in accordance with the following provisions of this section.

    (3) That section applies as if—

      (a) D had entered into a contract (a "secondary contract") in the same terms as the original contract except with D as a party instead of B, and

      (b) the consideration due from D under the secondary contract were—

        (i) so much of the consideration under the original contract as is referable to the subject-matter of the transfer of rights and is to be given (directly or indirectly) by D or a person connected with him, and
        (ii) the consideration given for the transfer of rights.
    (4) The substantial performance of the original contract shall be disregarded if—

      (a) it occurs at the same time as, and in connection with, the substantial performance of the secondary contract, or

      (b) it occurs after the transfer of rights.

    (5) Where there are successive transfers of rights, subsection (3) has effect in relation to each of them.

    (6) The substantial performance of the secondary contract arising from an earlier transfer of rights shall be disregarded if—

      (a) it occurs at the same time as, and in connection with, the substantial performance of the secondary contract arising from a subsequent transfer of rights, or

      (b) it occurs after that subsequent transfer.

    (7) Where a transfer of rights relates to only part of the subject matter of the original contract, or to only some of the rights under that contract—

      (a) a reference in subsection (3)(a) or (4) to the original contract, or a reference in subsection (6) to the secondary contract arising from an earlier transfer, is to that contract so far as relating to that part or those rights, and

      (b) that contract so far as not relating to that part or those rights shall be treated as a separate contract.

    (8) The effective date of a land transaction treated as entered into by virtue of subsection (3) is not earlier than the date of the transfer of rights.

    (9) In relation to a such a transaction—

      (a) references in Schedule 7 (group relief) to the vendor shall be read as references to A;

      (b) other references in this Part to the vendor shall be read, where the context permits, as referring to either A or B.

    (10) Section 839 of the Taxes Act 1988 (connected persons) applies for the purposes of subsection (3)(b).

    (11) In this section "contract" includes any agreement.".

    (7) After subsection (6) of section 48 there shall be inserted—

    "(7) This section has effect subject to subsection (3) of section 44A (contract and conveyance to third party).".

    (8) After subsection (4) of section 77 there shall be inserted—

    "(5) A land transaction that a person is treated as entering into by virtue of subsection (3) of section 44A (contract and conveyance to third party) is notifiable.".

    (9) In section 57A—

      (a) for paragraph (b) of subsection (3) there shall be substituted—

      "(aa) that the sale transaction is entered into wholly or partly in consideration of the leaseback transaction being entered into,

      (b) that the only other consideration (if any) for the sale is the payment of money or the assumption, satisfaction or release of a debt (or both),";

      (b) after paragraph (c) of that subsection there shall be inserted—

      "(d) that the sale is not a transfer of rights within the meaning of section 45 (contract and conveyance: effect of transfer of rights) or 45A (contract providing for conveyance to third party: effect of transfer of rights), and

      (e) where A and B are both bodies corporate at the effective date of the leaseback transaction, that they are not members of the same group for the purposes of group relief (see paragraph 1 of Schedule 7) at that date.";

      (c) subsection (4) shall be omitted.

    (10) In section 79(2), for the words from "other than" to the end of paragraph (b) there shall be substituted "other than a transaction treated as taking place—

      (a) under subsection (4) of section 44 (contract and conveyance) or under that section as it applies by virtue of section 45 (contract and conveyance: effect of transfer of rights), or

      (b) under subsection (3) of section 44A (contract providing for conveyance to third party) or under that section as it applies by virtue of section 45A (contract providing for conveyance to third party: effect of transfer of rights).".

    (11) In section 119(2)—

      (a) after the entry for section 44(4) there shall be inserted—

        "section 44A(3) (contract providing for conveyance to third party),
        section 45A(8) (contract providing for conveyance to third party: effect of transfer of rights),";
      (b) at the end there shall be inserted—

        "paragraph 12A(2) of Schedule 17A (agreement for lease followed by substantial performance),
        paragraph 12B(3) of that Schedule (assignment of agreement for lease occurring after agreement substantially performed), and
        paragraph 19(3) of that Schedule (missives of let in Scotland followed by substantial performance).".
    (12) In section 122, in the entry for "vendor" there shall be inserted at the end "(see too sections 45(5A) and 45A(9))".

    (13) In Schedule 4—

      (a) after sub-paragraph (2) of paragraph 10 there shall be inserted—

    "(2A) Where subsection (8) of section 44 (contract and conveyance) applies, so that there are two notifiable transactions (the first being the contract and the second being the transaction effected on completion), the condition in sub-paragraph (2)(a) is treated as met in relation to the second transaction if it is met in relation to the first.";

      (b) after sub-paragraph (4) of paragraph 17 there shall be inserted—

    "(4A) Sub-paragraphs (3) and (4) shall be disregarded for the purposes of determining whether the land transaction in question is notifiable.".

    (14) After paragraph 1 of Schedule 5 there shall be inserted—

    "Amounts payable in respect of periods before grant of lease

    1A For the purposes of this Part "rent" does not include any chargeable consideration for the grant of a lease that is payable in respect of a period before the grant of the lease."

    (15) After paragraph 7 of Schedule 17A there shall be inserted—

    "First rent review in final quarter of fifth year

    7A Where—

      (a) a lease contains provision under which the rent may be adjusted,

      (b) under that provision the first (or only) such adjustment—

        (i) is to an amount that (before the adjustment) is uncertain, and
        (ii) has effect from a date (the "review date") that is expressed as falling five years after a specified date,
      and

      (c) the specified date falls within the three months before the beginning of the term of the lease,

      this Schedule has effect as if references to the first five years of the term of the lease were to the period beginning with the start of the term of the lease and ending with the review date.

      References to the fifth year of the term of the lease shall be read accordingly.".

    (16) In paragraph 9(1) of that Schedule, at the end of paragraph (b) there shall be inserted ", or

      (c) a person claiming relief against re-entry or forfeiture as under-lessee in relation to the original sub-lease ("the old lease") is granted a lease ("the new lease") in pursuance of an order of a court.".

    (17) After paragraph 12 of that Schedule there shall be inserted—

    "Agreement for lease

    12A   (1) This paragraph applies where in England and Wales or Northern Ireland—

      (a) an agreement for a lease is entered into, and

      (b) the agreement is substantially performed without having been completed.

    (2) The agreement is treated as if it were the grant of a lease in accordance with the agreement ("the notional lease"), beginning with the date of substantial performance.

    The effective date of the transaction is that date.

    (3) Where a lease is subsequently granted in pursuance of the agreement—

      (a) the notional lease is treated as if it were surrendered at that time, and

      (b) the lease itself is treated for the purposes of paragraph 9 (rent for overlap period in case of grant of further lease) as if it were granted in consideration of that surrender.

    (4) Where sub-paragraph (1) applies and the agreement is (to any extent) afterwards rescinded or annulled, or is for any other reason not carried into effect, the tax paid by virtue of that sub-paragraph shall (to that extent) be repaid by the Inland Revenue.

      Repayment must be claimed by amendment of the land transaction return made in respect of the agreement.

    (5) In this paragraph "substantially performed" and "completed" have the same meanings as in section 44 (contract and conveyance).

    Assignment of agreement for lease

    12B   (1) This paragraph applies, in place of section 45 (contract and conveyance: effect of transfer of rights) where in England and Wales or Northern Ireland a person assigns his interest as lessee under an agreement for a lease.

    (2) If the assignment occurs without the agreement having been substantially performed, section 44 (contract and conveyance) has effect as if—

      (a) the contract were with the assignee and not the assignor, and

      (b) the consideration given by the assignee for entering into the contract included any consideration given by him for the assignment.

    (3) If the assignment occurs after the agreement has been substantially performed—

      (a) the assignment is a separate land transaction, and

      (b) the effective date of that transaction is the date of the assignment.

    (4) Where there are successive assignments, this paragraph has effect in relation to each of them.".

    (18) At the end of paragraph 16 of that Schedule there shall be inserted—

      "Paragraph 5 (exchanges) of Schedule 4 (chargeable consideration) does not apply in such a case.".

    (19) For paragraph 19(2) of that Schedule there shall be substituted—

    "(2) Where in Scotland there is a lease constituted by concluded missives of let ("the first lease") and at some later time a lease is executed ("the second lease")—

      (a) the first lease is treated as if it were surrendered at that time, and

      (b) the second lease is treated for the purposes of paragraph 9 (rent for overlap period in case of grant of further lease) as if it were granted in consideration of that surrender.

    (3) Where in Scotland—

      (a) there are concluded missives of let that do not constitute a lease, and

      (b) the agreement represented by the missives of let is substantially performed without a lease having been executed,

    the missives of let are treated as if they did constitute a lease ("the notional lease").

    The effective date of the transaction is when the agreement is substantially performed.

    (4) Where sub-paragraph (3) applies and at some later time a lease is executed—

      (a) the notional lease is treated as if it were surrendered at that time, and

      (b) the lease itself is treated for the purposes of paragraph 9 as if it were granted in consideration of that surrender.

    (5) References in sub-paragraphs (2) to (4) to the execution of a lease are to the execution of a lease that either—

      (a) is in conformity with the missives of let, or

      (b) relates to substantially the same property and period as the missives of let.

    (6) Where subsection (3) applies and the agreement is (to any extent) afterwards rescinded or annulled, or is for any other reason not carried into effect, the tax paid by virtue of that sub-paragraph shall (to that extent) be repaid by the Inland Revenue.

    Repayment must be claimed by amendment of the land transaction return made in respect of the agreement.".

    (20) For paragraph 3(3)(c) of Schedule 19 there shall be substituted—

        "(c) if on or after that date there is an assignment, subsale or other transaction (relating to the whole or part of the subject-matter of the contract) as a result of which a person other than the purchaser under the contract becomes entitled to call for a conveyance to him.".
    (21) Paragraphs (4), (7) and (8) of this Resolution, and paragraphs (10) and (11) so far as relating to the section 44A inserted by paragraph (4), shall apply in relation to any contract entered into after 17th March 2004.

    (22) Paragraphs (5), (6) and (12) of this Resolution, and paragraphs (10) and (11) so far as relating to the section 45A inserted by paragraph (6), shall apply in relation to any transfer of rights occurring after that date.

    (23) Subject to paragraph (24) of this Resolution, the amendments made by the other provisions of this Resolution shall apply in relation to any transaction of which the effective date is after 17th March 2004.

    (24) Paragraph (20) of this Resolution shall not apply in relation to a contract that was substantially performed before 17th March 2004.

    (25) In this Resolution—

    "effective date" and "substantially performed" have the same meaning as in Part 4 of the Finance Act 2003 (as amended by this Resolution);

    "transfer of rights" has the same meaning as in section 45 of that Act or, as the case may require, section 45A of that Act (inserted by paragraph (6) of this Resolution).

    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.

65.      Stamp duty land tax (shared ownership leases)

    That—
    (1) After paragraph 4 of Schedule 9 to the Finance Act 2003 there shall be inserted—

    "Shared ownership lease: treatment of staircasing transaction

    4A   (1) This paragraph applies where under a shared ownership lease—

      (a) the lessee or lessees have the right, on the payment of a sum, to require the terms of the lease to be altered so that the rent payable under it is reduced, and

      (b) by exercising that right the lessee or lessees acquire an interest, additional to one already held, calculated by reference to the market value of the dwelling and expressed as a percentage of the dwelling or its value (a "share of the dwelling").

    (2) Such an acquisition is exempt from charge if—

      (a) an election was made for tax to be charged in accordance with paragraph 2 or, as the case may be, paragraph 4 and any tax chargeable in respect of the grant of the lease has been paid, or

      (b) immediately after the acquisition the total share of the dwelling held by the lessee or lessees does not exceed 80%.

    (3) In this paragraph "shared ownership lease" means a lease granted—

      (a) by a qualifying body, or

      (b) in pursuance of the preserved right to buy,

    in relation to which the conditions in paragraph 2(2) or 4(2) are met.

    (4) Section 118 (meaning of "market value") does not apply in relation to the references in this paragraph to the market value of the dwelling.".

    (2) In sub-paragraph (1) of paragraph 5 of that Schedule, for "2 and 4" there shall be substituted "2, 4 and 4A".

    (3) In Schedule 19 to that Act, for sub-paragraph (2) of paragraph 7 there shall be substituted—

    "(2) In paragraph 3 of Schedule 9 (relief for transfer of reversion under shared ownership lease where election made for market value treatment) and paragraph 4A of that Schedule (shared ownership lease: treatment of staircasing transaction) as they apply in a case where the original lease was granted before the implementation date—

      (a) a reference to a lease to which paragraph 2 of that Schedule applies shall be read as a reference to a lease to which section 97 of the Finance Act 1980 applied (which made provision for stamp duty corresponding to that paragraph), and

      (b) a reference to an election having been made for tax to be charged in accordance with paragraph 2 or 4 of that Schedule shall be read as a reference to the lease having contained a statement of the parties' intention such as is mentioned in section 97(2)(d) of the Finance Act 1980 or, as the case may be, paragraph (d) of section 108(5) of the Finance Act 1981 (which made provision for stamp duty corresponding to paragraph 4).".

    (4) The amendments made by paragraphs (1) and (2) of this Resolution shall apply in relation to an acquisition after 17th March 2004.

    (5) Paragraph (3) of this Resolution shall be deemed to have come into force on 1st December 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.

66.      Period within which certain claims may be made

    That provision (including provision having retrospective effect) may be made as to the period within which a claim may be made in respect of a mistake of law relating to a taxation matter under the care and management of the Commissioners of Inland Revenue.

67.      Relief for shipbuilders (abolition)

    That provision (including provision having retrospective effect) may be made ending the availability of relief under section 2 of the Finance Act 1966.

68.      Relief from tax (incidental and consequential charges)

    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 AND MONEY RESOLUTIONS

    PROCEDURE (AMOUNTS DEDUCTED FROM PAYMENTS TO SUB-CONTRACTORS): 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 authorising sums—
    (a) deducted from payments to or for sub-contractors in the construction industry, and

    (b) paid to the Commissioners of Inland Revenue,

    to be treated as paid in respect of, or on account of, liabilities of the sub-contractor other than liabilities in respect of income tax or corporation tax.

    PROCEDURE (SAVINGS INCOME): 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 implementing—
    (a) Article 14 of Council Directive 2003/48/EC of 3rd June 2003 on taxation of savings income in the form of interest payments, or

    (b) any corresponding provision of arrangements made in relation to a territory other than a member State.

    PROCEDURE (MINIMUM CONTRIBUTIONS TO PERSONAL PENSION SCHEMES): 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 make provision for the payment of sums out of the National Insurance Fund or the Northern Ireland National Insurance Fund in connection with provisions relating to the payment of minimum contributions under section 43 of the Pension Schemes Act 1993 or section 39 of the Pension Schemes (Northern Ireland) Act 1993.
    PROCEDURE (MUTUAL ASSISTANCE IN CONNECTION WITH CUSTOMS UNION WITH ANDORRA): 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 to give effect to arrangements concerning mutual assistance made for the purposes of the Customs Union between the European Community and the Principality of Andorra.
    PROCEDURE (FUTURE TAXATION): 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 financial year 2005;

    (b) provision about childcare or childcare vouchers provided for an employee;

    (c) provision amending Parts 3 and 4 of the Income Tax (Earnings and Pensions) Act 2003 in relation to vans;

    (d) provision about the enjoyment by an individual of property which is or represents property in which he previously owned an interest;

    (e) provision about Lloyd's underwriters;

    (f) provision in relation to pension schemes and similar schemes under which benefits are provided to or in respect of employees or former employees.

    FINANCE (MONEY): Queen's recommendation signified.
          That, for the purposes of any Act of the present Session relating to finance ("the Act"), it is expedient to authorise—

    (a) the deduction of sums from the gross revenues of the department of the Commissioners of Inland Revenue for the purpose of paying amounts in the implementation of—

      (i) Article 14 of Council Directive 2003/48/EC of 3rd June 2003 on taxation of savings income in the form of interest payments, or

      (ii) any corresponding provision of arrangements made in relation to a territory other than a member State;

    (b) the payment out of money provided by Parliament of any increase attributable to the Act in the sums paid out of the National Insurance Fund and the Northern Ireland National Insurance Fund under the Pension Schemes Act 1993 and the Pension Schemes (Northern Ireland) Act 1993;

    (c) the payment out of money provided by Parliament of sums required by the Treasury and the Director of Savings to meet expenditure incurred with a view to securing—

      (i) that the Treasury would be able to exercise their functions under sections 12 to 20A of (and Schedule 5A to) the National Loans Act 1968, and

      (ii) that the Director of Savings would be able to exercise his functions,

    if the United Kingdom were to adopt the single currency in accordance with the Treaty establishing the European Communities.

Debate may continue until 6.00 p.m.

        A Bill is to be brought in upon the foregoing Resolutions if they are agreed to by the House.

At the end of the sitting:

  2  

ADJOURNMENT

        Proposed subject:      Climate change and the Atlantic conveyor (Chris Ruane).

        Debate may continue until 6.30 p.m., or for half an hour, whichever is later (Standing Order No. 9 and Order of 29th October 2002).

COMMITTEES

STANDING COMMITTEES

1Standing Committee B9.30 a.m.
2.00 p.m.		Room 11 (public)
Further to consider the Pensions Bill.
2Fourth Standing Committee on Delegated Legislation8.55 a.m.Room 12 (public)
To consider the Draft Agricultural Statistics (Northern Ireland) Order 2004.
3Third Standing Committee on Delegated Legislation2.30 p.m.Room 12 (public)
To consider the draft Driver and Vehicle Licensing Trading Fund Order 2004.

SELECT COMMITTEES

4Public Administration9.15 a.m.


9.30 a.m.		The Grimond Room, Portcullis House (private)
(public)
Subject: The Honours System.
Witnesses: Rt Hon Kenneth Clarke MP, QC, and Kate Hoey MP.
5Standards and Privileges12.30 p.m.Room 13 (private)

[The decision of a Committee to sit in public may be rescinded without notice.]

Written Ministerial Statements to be made today

1    Secretary of State for Transport:      Road Haulage Modernisation Fund.
2    Secretary of State for Northern Ireland:      Northern Ireland Housing Executive accounts for the year ended 31st March 2003.
3    Secretary of State for Environment, Food and Rural Affairs:      Fisheries: economic links.
4    Secretary of State for Work and Pensions:      Contingencies Fund advance for Pension Protection Fund.
5    Secretary of State for Work and Pensions:      Housing benefit quarterly performance statistics.
6    Secretary of State for Defence:      Armed Forces Personnel Administration Agency performance targets 2004-05.
7    Solicitor General:      Code for Crown Prosecutors.
8    Secretary of State for the Home Department:      Closure of the comprehensive review of parole and lifer processes and directions to the Parole Board.
9    Secretary of State for Trade and Industry:      Publication of `Towards equal pay: a consultation on proposals to streamline equal value tribunal procedures'.
10    Secretary of State for Trade and Industry:      Government's response to the OFT report `Regulation of Licensed Taxi and PHV services in the UK'.
11    Secretary of State for Trade and Industry:      Proposed flue gas desulphurisation plant at Cottam coal-fired power station.
12    Secretary of State for Education and Skills:      The Budget Statement: settlement for Department for Education and Skills 2005-06 to 2007-08.

Standing Committee Notices

     Standing Committee B will meet on Tuesday 23rd March at 9.30 a.m. and 2.30 p.m. and Thursday 25th March at 9.30 a.m. and 2.00 p.m. further to consider the Pensions Bill.

     Standing Committee C will meet on Wedensday 24th March at 9.30 a.m. to consider the Gangmasters (Licensing) Bill.

     The Programming Sub-Committee of Standing Committee D in respect of the Justice (Northern Ireland) Bill [Lords] will meet on Monday 22nd March at 6.00 p.m.

     Standing Committee D will meet on Thursday 25th March at 8.55 a.m. and 2.30 p.m. to consider the Justice (Northern Ireland) Bill [Lords].

     The Welsh Grand Committee will meet on Wednesday 24th March at 8.50 a.m. and 2.00 p.m. to consider the Budget Statement.

     European Standing Committee C will meet on Wednesday 24th March at 2.00 p.m. to consider the European Union Document No. 5188/04, relating to the Review of the Working Time Directive.

     The First Standing Committee on Delegated Legislation will meet on Monday 22nd March at 4.30 p.m. to consider the draft Police Act 1997 (Criminal Records) (Fees) Order 2004.

     The Second Standing Committee on Delegated Legislation will meet on Tuesday 23rd March at 9.55 a.m. to consider the draft Employment Zones (Allocation to Contractors) Pilot Regulations 2004.

     The Third Standing Committee on Delegated Legislation will meet on Wednesday 24th March at 2.30 p.m. to consider the draft Northern Ireland Act 2000 (Modification) Order 2004.

     The Fourth Standing Committee on Delegated Legislation will meet on Tuesday 23rd March at 2.30 p.m. to consider the draft National Minimum Wage Regulations 1999 (Amendment) Regulations 2004.


 

 
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