Amendments proposed to the Finance Bill - continued | House of Commons |
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Mr Paul Boateng 94 Schedule 13, page 332, line 20, leave out from 'an' to 'the' in line 21 and insert 'organisation accredited under'.
Mr Oliver Letwin 59 Clause 79, page 75, line 21, leave out '£500' and insert '£550'.
Mr Oliver Letwin 34 Schedule 15, page 341, line 8, leave out '17th March 1986' and insert '9th December 2003'.
Mr Oliver Letwin 36 Schedule 15, page 341, line 11, after 'which', insert 'interest'.
Mr Oliver Letwin 35 Schedule 15, page 341, line 17, leave out '17th March 1986' and insert '9th December 2003'.
Mr Oliver Letwin 37 Schedule 15, page 341, line 28, leave out first 'a' and insert 'the chargeable'.
Mr Oliver Letwin 38 Schedule 15, page 341, line 33, leave out 'in pursuance of any legal obligation'.
Mr Oliver Letwin 105 Schedule 15, page 341, line 36, after 'person', insert ', less the appropriate part of any capital payment made to the owner of the relevant land in respect of the land by the chargeable person.'.
Mr Oliver Letwin 39 Schedule 15, page 343, line 2, leave out '17th March 1986' and insert '9th December 2003'.
Mr Oliver Letwin 40 Schedule 15, page 343, line 5, after 'which', insert 'interest'.
Mr Oliver Letwin 41 Schedule 15, page 343, line 10, leave out '17th March 1986' and insert '9th December 2003'.
Mr Oliver Letwin 42 Schedule 15, page 343, line 23, leave out 'in pursuance of any legal obligation'.
Mr Oliver Letwin 106 Schedule 15, page 343, line 25, after 'person', insert 'less the appropriate part of any capital payment made to the owner of the chattel in respect of the chattel by the chargeable person.'.
Mr Oliver Letwin 44 Schedule 15, page 344, line 18, after 'settlor', insert 'and the words "or will or may become" were replaced by the word "currently" in the subsection'.
Mr Oliver Letwin 43 Schedule 15, page 344, line 24, leave out '17th March 1986' and insert '9th December 2003'.
Mr Oliver Letwin 45 Schedule 15, page 344, leave out lines 34 to 38 and insert'T is the amount of income and capital gains on which any income tax or capital gains tax is payable by virtue of section 660A or section 739 of the Taxes Act 1988 or section 77 or section 86 of the Taxation of Chargeable Gains Act 1992 (c. 12), so far as attributable to the relevant property.'.
Mr Oliver Letwin 107 Schedule 15, page 344, line 34, leave out 'of any income tax or capital gains tax payable' and insert 'by reference to which any income tax or capital gains tax is payable'.
Mr Oliver Letwin 46 Schedule 15, page 345, line 5, leave out 'whole'.
Mr Oliver Letwin 47 Schedule 15, page 345, line 18, at end insert
Mr Oliver Letwin 48 Schedule 15, page 345, line 31, at end insert 'or would have fallen to be so treated by the provisions of sections 102A or 102B of the 1986 Act if the disposal by way of gift had been made on or after 9th March 1999 or would have fallen to be so treated by the provisions of section 102 of the 1986 Act if the disposal by way of gift had been made on or after 19th June 2003.'.
Mr Oliver Letwin 49 Schedule 15, page 345, line 42, at end insert 'or would fall to be so treated but for the provisions of section 102C(3) of the 1986 Act.
Mr Oliver Letwin 108 Schedule 15, page 345, line 42, at end insert
Mr Oliver Letwin 50 Schedule 15, page 345, line 45, after second 'property', insert 'directly or indirectly'.
Mr Oliver Letwin 109 Schedule 15, page 345, line 47, leave out subparagraph (b) and insert
Mr Oliver Letwin 112 Schedule 15, page 346, line 8, after '(2)', insert 'Subject to sub-paragraph (3) below.'.
Mr Oliver Letwin 51 Schedule 15, page 346, line 14, at end insert 'or in property directly or indirectly derived from the property so disposed of'.
Mr Oliver Letwin 60 Schedule 15, page 346, line 22, leave out '£2,500' and insert '£10,000'.
Mr Oliver Letwin 61 Schedule 15, page 347, line 4, after 'sections', insert '93 and'.
Mr Oliver Letwin 103 Schedule 15, page 347, line 41, after 'descriptions', insert'except chattels on display to the public for 28 or more days in any one year if a transfer of those chattels is not an exempt transfer of value under the conditional exemption provided under section 30 IHTA 1984'.
Mr Oliver Letwin 62 Schedule 15, page 348, line 4, leave out 'the year of assessment 2005-06' and insert 'any year of assessment following the year of assessment 2004-05 ("the relevant year")'.
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