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.
Private Business |
| Note: Private Business is not debated at this time, and may not be proceeded with if opposed.
|
Third Reading
|
London Local Authorities Bill [LORDS].
|
| Oral Questions to the Secretary of State for Health |
| *1 |
Lynne Jones (Birmingham, Selly Oak): If he will make a statement on the involvement of private sector providers in his proposals for Patients' Choice.
|
|
|
(
162775
) |
| *2 |
The Reverend Martin Smyth (Belfast South): What assessment he has made of the treatment required for cystic fibrosis.
|
|
|
(
162776
) |
| *3 |
Mr Peter Luff (Mid Worcestershire): If he will make a statement on health care provision in Droitwich Spa.
|
|
|
(
162777
) |
| *4 |
Mr Archie Norman (Tunbridge Wells): What plans he has to develop senior management within the NHS.
|
|
|
(
162778
) |
| *5 |
Mr David Heath (Somerton & Frome): What plans he has to improve access to NHS services for those in rural areas.
|
|
|
(
162779
) |
| *6 |
Mr Henry Bellingham (North West Norfolk): When he next expects to meet representatives of patients' organisations to discuss eye treatment procedures.
|
|
|
(
162780
) |
| *7 |
Mr Mark Prisk (Hertford & Stortford): If he will make a statement on the availability of domiciliary care.
|
|
|
(
162782
) |
| *8 |
Tony Cunningham (Workington): What plans he has to increase the number of NHS dentists in West Cumbria.
|
|
|
(
162784
) |
| *9 |
Ms Karen Buck (Regent's Park & Kensington North): If he will make a statement on progress on the Paddington Health Campus development.
|
|
|
(
162785
) |
| *10 |
Mr Colin Challen (Morley & Rothwell): What plans he has to improve psychiatry services.
|
|
|
(
162787
) |
| *11 |
Mr John MacDougall (Central Fife): What measures he is taking to ensure that the NHS delivers high quality oncology care; and if he will make a statement.
|
|
|
(
162788
) |
| *12 |
Mr Bob Blizzard (Waveney): What estimate he has made of the cost to the NHS of dealing with illness related to obesity.
|
|
|
(
162789
) |
| *13 |
Ms Meg Munn (Sheffield, Heeley): What progress has been made in increasing the number of people applying to courses leading to a qualification in social work.
|
|
|
(
162791
) |
| *14 |
Ms Oona King (Bethnal Green & Bow): If he will increase the support given to patients' forums.
|
|
|
(
162792
) |
| *15 |
Tom Brake (Carshalton & Wallington): If he will make a statement on his Department's policy to tackle obesity.
|
|
|
(
162793
) |
| *16 |
Mr Peter Lilley (Hitchin & Harpenden): Whether he plans to issue new guidance on treatment and prevention of hospital-acquired infections.
|
|
|
(
162794
) |
| *17 |
Sir Michael Spicer (West Worcestershire): If he will publish plans for the future of the health service in the constituency of West Worcestershire.
|
|
|
(
162795
) |
| *18 |
Nick Harvey (North Devon): What plans he has to extend the ban on blood donations from those who have received a blood transfusion since 1980 to organ recipients; and if he will make a statement.
|
|
|
(
162796
) |
| *19 |
Mr Barry Gardiner (Brent North): What action he is taking to ensure that primary care trusts, local authorities and others have shared objectives with regard to sport and physical activity.
|
|
|
(
162797
) |
| *20 |
Mr Robert Key (Salisbury): What guidelines he has issued to primary care trusts on reproductive health strategies.
|
|
|
(
162798
) |
| *21 |
Steve Webb (Northavon): If he will make a statement on access to digital hearing aids.
|
|
|
(
162799
) |
| At 12.30 p.m. | Urgent Questions (if any)
Ministerial Statements (if any) |
Preliminary Business |
| Ten minute rule Motion
|
| 1 | LOCAL LAND CHARGES (FEES)
[Up to 20 minutes]
|
| |
| That leave be given to bring in a Bill to make provision in relation to fees payable in connection with local land charges.
|
| The Member moving and a Member opposing this Motion may each speak for up to ten minutes (Standing Order No.
23).
|
|
Main Business |
| + 2 | WAYS AND MEANS Adjourned debate on Question [17th March].
[Until 7.00 p.m.]
|
1. Amendment of the law
|
|
|
| (1) 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
|
|
|
| (1) For the Table of rates of duty in Schedule 1 to the Tobacco Products Duty Act 1979 there shall be substituted—
|
Table |
| 1. Cigarettes | An 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
|
|
|
| (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
|
|
|
| (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 cent | 50.38 |
| Wine or made-wine of a strength exceeding 4 per cent but not exceeding 5.5 per cent | 69.27 |
| Wine or made-wine of a strength exceeding 5.5 per cent but not exceeding 15 per cent and not sparkling | 163.47 |
| Sparkling wine or sparkling made-wine of a strength exceeding 5.5 per cent but less than 8.5 per cent | 166.70 |
| 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 cent | 220.54 |
| Wine or made-wine of a strength exceeding 15 per cent but not exceeding 22 per cent | 217.95 |
|
| (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)
|
|
|
| (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 £
|
|
| (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)
|
|
|
| (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%.
|
| As an Amendment to Mr Chancellor of the Exchequer's proposed Motion (Corporation tax (charge and rate for 2005):
|
| Adam Price
Mr Elfyn Llwyd
Mr Alex Salmond
Mr Michael Weir
|
|
|
| `(2) That investigations will be made into lowering the rate of corporation tax in Wales, Scotland and Northern Ireland.'.
|
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)
|
|
|
| (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)
|
|
|
| (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 shall have 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 provision having retrospective effect) 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.
|
| As an Amendment to Mr Chancellor of the Exchequer's proposed Motion (Stamp duty land tax and stamp duty):
|
| |
|
|
| `This provision shall make amendments exempting first-time buyers.'.
|
64. Stamp duty land tax (miscellaneous amendments)
|
|
|
| (1) Part 4 of the Finance Act 2003 shall be amended in accordance with the following provisions of this Resolution.
|
|
|
| (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—
|
| (3) After subsection (9) of section 44 there shall be inserted—
|
|
|
| (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.
|
|
|
| (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.".
|
|
|
| (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,
|
|
|
| (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—
|
| (8) After subsection (4) of section 77 there shall be inserted—
|
|
|
| (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).".
|
|
|
| (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))".
|
|
|
| (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—
|
| (14) After paragraph 1 of Schedule 5 there shall be inserted—
|
COMMITTEES |
|
| 1 | Standing Committee B | 9.30 a.m. and
2.30 p.m. | Room 11 (public) |
| Further to consider the Pensions Bill. |
| 2 | Second Standing Committee on Delegated Legislation | 9.55 a.m. | Room 9 (public) |
| To consider the draft Employment Zones (Allocation to Contractors) Pilot Regulations 2004. |
| 3 | Fourth Standing Committee on Delegated Legislation | 2.30 p.m. | Room 9 (public) |
| To consider the draft National Minimum Wage Regulations 1999 (Amendment) Regulations 2004. |
|
| 4 | Trade and Industry | 9.00 a.m. | Room U, Portcullis House (private) |
| 5 | Treasury | 9.15 a.m.
9.30 a.m. | The Wilson Room, Portcullis House (private)
(public) |
| Subject: Budget Statement. |
| Witnesses: Mr Ciara«n Barr, Deutsche Bank, Mr Robert Chote, Institute for Fiscal Studies, Professor Peter Spencer, York University, Mr Edward Troup, Simmons & Simmons, Mr Martin Weale, National Institute of Economic & Social Research, and Mr John Whiting, PricewaterhouseCoopers. |
| 6 | Environment, Food and Rural Affairs | 9.30 a.m.
9.40 a.m. | The Thatcher Room, Portcullis House (private)
(public) |
| Subject: Gangmasters: follow up. |
| Witnesses: Lord Whitty, Parliamentary Under-Secretary of State, Department for Environment, Food and Rural Affairs; Beverley Hughes MP, Minister of State, Home Office, and Mr Chris Pond MP, Parliamentary Under-Secretary of State, Department for Work and Pensions (at approximately 11.35 a.m.). |
| 7 | Standards and Privileges | 9.30 a.m. | Room 13 (private) |
| 8 | Scottish Affairs | 2.00 p.m. | Room 19 (private) |
| 9 | Home Affairs | 2.15 p.m. | Room 8 (private) |
| 10 | International Development | 2.15 p.m.
2.30 p.m. | Room 6 (private)
(public) |
| Subject: Migration and Development. |
| Witnesses: Mr Peter Bosch, Directorate General Justice and Home Affairs, European Commssion, Mrs Anita Bundegaard, Co-ordinator for Durable Solutions, UNHCR, and Dr Heaven Crawley, Director, AMRE Consulting. |
| 11 | Treasury | 2.15 p.m
2.30 p.m. | The Wilson Room, Portcullis House (private)
(public) |
| Subject: Budget Statement. |
| Witnesses: Mr Jon Cunliffe, Managing Director, Macroeconomic Policy and International Finance, Mr Nicholas Holgate, Director, Welfare Reform, Mr John Kingman, Head of Enterprise and Growth Unit, Mr Jonathan Stephens, Director, Public Spending, and Mr Andrew Lewis, Head of Tax Policy Team, HM Treasury. |
| 12 | Standards and Privileges | 2.30 p.m. | Room 13 (private) |
| 13 | Constitutional Affairs | 3.45 p.m.
4.00 p.m. | The Grimond Room, Portcullis House (private)
(public) |
| Subject: Civil Legal Aid: adequacy of provision. |
| Witnesses: The Law Society and the Solicitors Family Law Association; the Bar Council and the Family Law Bar Association. |
| 14 | Statutory Instruments | Immediately after JCSI | Room 7 (private) |
Joint Committees |
| 15 | Draft Gambling Bill | 9.30 a.m. and
2.30 p.m. | Room 5 (private) |
| 16 | Draft Disability Discrimination Bill | 2.30 p.m.
2.45 p.m. | The Boothroyd Room, Portcullis House (private)
(public) |
| Witnesses: Federation of Small Businesses; Trades Union Congress (at approximately 3.30 p.m.) |
| 17 | Statutory Instruments | 4.15 p.m. | Room 7 (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 Defence: Business Review of the Six Principal Service Museums. |
| 2 | Secretary of State for Defence: Estate Rationalisation: Presentation Strategy. |
| 3 | Secretary of State for Culture, Media & Sport: Implementation of the Licensing Act 2003: Section 182 Draft Guidance. |
| 4 | Deputy Prime Minister: Planning Bill: outline planning permission and statements of developing principles. |
|
