|Amendments proposed to the Finance Bill - continued||House of Commons|
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Expenditure incurred in installing access ramps|
Mr Oliver Letwin
NC5To move the following Clause:
(1) The Capital Allowances Act 2001 is amended as follows.
(2) In section 23(2) after "section 29 (fire safety)" insert
"29A (ramps for disabled access)"
(3) After section 29 insert
"29A Ramps for disabled access installed by small or medium-sized enterprises
(1) This section applies to expenditure if a small or medium-sized enterprise carrying on a qualifying activity has incurred it in installing ramps required to facilitate access by disabled persons to premises which the small or medium-sized enterprise uses for the purposes of the qualifying activity.
(2) A small or medium-sized enterprise installs ramps required to facilitate access by disabled persons if the installation is or will be required to comply with section 21 of the Disability Discrimination Act 1995.
Transfers of real property between joint occupiers
Mr Oliver Letwin
NC6To move the following Clause:
'(1) The Inheritance Tax Act 1984 is amended as follows.
(2) After section 18 insert
"Transfers of real property between joint occupier
|18A||(1)||A transfer on death shall be an exempt transfer to the extent that it comprises a part or whole share in an interest in real property that has been occupied as the main residence of the transferor and the transferees throughout the two years prior to the date of death.|
|(2)||For the purposes of determining whether a property has been in the occupation referred to in paragraph (1) above, there shall be disregarded any absences during which either party has had to receive residential nursing care whether in hospital or a private facility.".'.|
Mr Paul Boateng
72Schedule 40, page 564, line 17, at end insert
|Short title and chapter||Extent of repeal|
|Income Tax (Earnings and Pensions) Act 2003 (c. 1)||Section 429(5).|
|These repeals have effect in accordance with section (Restriction of exceptions from charges) (8).'.|
(1) Clauses Nos. 4, 5, 20, 28, 57 to 77, 86, 111 and 282 to 289 and Schedules Nos. 1, 3, 11, 12, 21 and 37 to 39 shall be committed to a Committee of the whole House;
(2) the remainder of the Bill shall be committed to a Standing Committee;
(3) when the provisions of the Bill considered, respectively, by the Committee of the whole House and by the Standing Committee have been reported to the House, the Bill shall be proceeded with as if it had been reported as a whole to the House from the Standing Committee.
|©Parliamentary copyright 2004||Prepared 13 May 2004|