---

(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)

Resolved,

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)

Resolved,

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

Resolved,

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.

23 Mar 2004 : Column 838

48. Manufactured dividends

Resolved,

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

Resolved,

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

Resolved,

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

Resolved,

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

Resolved,

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

53. Immediate needs annuities

Resolved,

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

54. Corporation tax: Health Service bodies

Resolved,

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

55. Pension schemes etc

Resolved,

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)

Resolved,

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)

Resolved,

23 Mar 2004 : Column 839

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)

Resolved,

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

59. Petroleum revenue tax (terminal losses)

Resolved,

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)

Resolved,

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)

Resolved,

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 creditin Northern Ireland: new scheme)

Resolved,

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

Motion made, and Question put,

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

The House divided: Ayes 322, Noes 15.

Division No. 105 [9:01 pm

AYES

Abbott, Ms Diane
Adams, Irene (Paisley N)
Ainger, Nick
Ainsworth, Bob (Cov'try NE)
Alexander, Douglas
Allan, Richard
Allen, Graham
Anderson, Janet (Rossendale & Darwen)
Atherton, Ms Candy
Atkins, Charlotte
Austin, John
Bailey, Adrian
Baird, Vera
Banks, Tony
Barnes, Harry
Barron, rh Kevin
Battle, John
Bayley, Hugh
Beard, Nigel
Begg, Miss Anne
Beith, rh A. J.
Bell, Sir Stuart
Benton, Joe (Bootle)
Berry, Roger
Best, Harold
Blackman, Liz
Blears, Ms Hazel
Blizzard, Bob
Boateng, rh Paul
Bradley, rh Keith (Withington)
Bradley, Peter (The Wrekin)
Brake, Tom (Carshalton)
Breed, Colin
Brennan, Kevin
Brooke, Mrs Annette L.
Brown, rh Gordon (Dunfermline E)
Brown, rh Nicholas (Newcastle E Wallsend)
Brown, Russell (Dumfries)
Buck, Ms Karen
Burden, Richard
Burgon, Colin
Burnham, Andy
Burstow, Paul
Byers, rh Stephen
Cable, Dr. Vincent
Cairns, David
Calton, Mrs Patsy
Campbell, Alan (Tynemouth)
Campbell, Mrs Anne (C'bridge)
Campbell, rh Sir Menzies (NE Fife)
Campbell, Ronnie (Blyth V)
Carmichael, Alistair
Casale, Roger
Caton, Martin
Cawsey, Ian (Brigg)
Challen, Colin
Chapman, Ben (Wirral S)
Clapham, Michael
Clark, Mrs Helen (Peterborough)
Clark, Dr. Lynda (Edinburgh Pentlands)
Clarke, rh Tom (Coatbridge & Chryston)
Clelland, David
Coaker, Vernon
Coffey, Ms Ann
Cohen, Harry
Coleman, Iain
Colman, Tony
Connarty, Michael
Corbyn, Jeremy
Cotter, Brian
Cousins, Jim
Cranston, Ross
Crausby, David
Cruddas, Jon
Cryer, John (Hornchurch)
Cummings, John
Cunningham, Jim (Coventry S)
Cunningham, Tony (Workington)
Curtis-Thomas, Mrs Claire
Dalyell, Tam
Darling, rh Alistair
Davey, Edward (Kingston)
David, Wayne
Davidson, Ian
Davies, rh Denzil (Llanelli)
Davies, Geraint (Croydon C)
Dawson, Hilton
Dean, Mrs Janet
Dhanda, Parmjit
Dismore, Andrew
Dobbin, Jim (Heywood)
Dobson, rh Frank
Donohoe, Brian H.
Doran, Frank
Doughty, Sue
Dowd, Jim (Lewisham W)
Drew, David (Stroud)
Eagle, Angela (Wallasey)
Eagle, Maria (L'pool Garston)
Efford, Clive
Ellman, Mrs Louise
Farrelly, Paul
Field, rh Frank (Birkenhead)
Fisher, Mark
Fitzpatrick, Jim
Fitzsimons, Mrs Lorna
Flynn, Paul (Newport W)
Follett, Barbara
Foster, rh Derek
Foster, Don (Bath)
Foster, Michael (Worcester)
Foster, Michael Jabez (Hastings & Rye)
Francis, Dr. Hywel
Gardiner, Barry
George, Andrew (St. Ives)
George, rh Bruce (Walsall S)
Gerrard, Neil
Gibson, Dr. Ian
Gidley, Sandra
Gilroy, Linda
Godsiff, Roger
Green, Matthew (Ludlow)
Griffiths, Jane (Reading E)
Griffiths, Nigel (Edinburgh S)
Griffiths, Win (Bridgend)
Grogan, John
Hain, rh Peter
Hall, Patrick (Bedford)
Hamilton, David (Midlothian)
Hanson, David
Harman, rh Ms Harriet
Harris, Dr. Evan (Oxford W & Abingdon)
Harris, Tom (Glasgow Cathcart)
Harvey, Nick
Havard, Dai (Merthyr Tydfil & Rhymney)
Healey, John
Heath, David
Henderson, Doug (Newcastle N)
Henderson, Ivan (Harwich)
Hendrick, Mark
Hepburn, Stephen
Heppell, John
Heyes, David
Hill, Keith (Streatham)
Hinchliffe, David
Hoey, Kate (Vauxhall)
Hope, Phil (Corby)
Hopkins, Kelvin
Hoyle, Lindsay
Hughes, Kevin (Doncaster N)
Humble, Mrs Joan
Hutton, rh John
Iddon, Dr. Brian
Ingram, rh Adam
Irranca-Davies, Huw
Jamieson, David
Jenkins, Brian
Johnson, Alan (Hull W)
Johnson, Miss Melanie (Welwyn Hatfield)
Jones, Jon Owen (Cardiff C)
Jones, Kevan (N Durham)
Jones, Lynne (Selly Oak)
Jones, Martyn (Clwyd S)
Jones, Nigel (Cheltenham)
Joyce, Eric (Falkirk W)
Keen, Ann (Brentford)
Keetch, Paul
Kemp, Fraser
Kennedy, rh Charles (Ross Skye & Inverness)
Khabra, Piara S.
Kidney, David
Kilfoyle, Peter
King, Ms Oona (Bethnal Green & Bow)
Kirkwood, Sir Archy
Knight, Jim (S Dorset)
Kumar, Dr. Ashok
Lamb, Norman
Lammy, David
Lawrence, Mrs Jackie
Laws, David (Yeovil)
Laxton, Bob (Derby N)
Lazarowicz, Mark
Leslie, Christopher
Lewis, Ivan (Bury S)
Lewis, Terry (Worsley)
Linton, Martin
Lloyd, Tony (Manchester C)
Love, Andrew
Luke, Iain (Dundee E)
Lyons, John (Strathkelvin)
McAvoy, Thomas
McCabe, Stephen
McCafferty, Chris
McCartney, rh Ian
McDonagh, Siobhain
McDonnell, John
MacDougall, John
McFall, John
McGuire, Mrs Anne
McIsaac, Shona
McKechin, Ann
McKenna, Rosemary
McNulty, Tony
Mactaggart, Fiona
McWalter, Tony
McWilliam, John
Mahmood, Khalid
Mahon, Mrs Alice
Mann, John (Bassetlaw)
Marris, Rob (Wolverh'ton SW)
Marsden, Gordon (Blackpool S)
Marsden, Paul (Shrewsbury & Atcham)
Marshall-Andrews, Robert
Martlew, Eric
Meacher, rh Michael
Merron, Gillian
Michael, rh Alun
Miliband, David
Miller, Andrew
Moffatt, Laura
Moonie, Dr. Lewis
Moore, Michael
Morgan, Julie
Morley, Elliot
Mudie, George
Munn, Ms Meg
Murphy, Jim (Eastwood)
Naysmith, Dr. Doug
Norris, Dan (Wansdyke)
O'Brien, Bill (Normanton)
O'Neill, Martin
Öpik, Lembit
Organ, Diana
Osborne, Sandra (Ayr)
Owen, Albert
Palmer, Dr. Nick
Perham, Linda
Pickthall, Colin
Pike, Peter (Burnley)
Plaskitt, James
Pond, Chris (Gravesham)
Pope, Greg (Hyndburn)
Pound, Stephen
Primarolo, rh Dawn
Prosser, Gwyn
Pugh, Dr. John
Purchase, Ken
Purnell, James
Quin, rh Joyce
Quinn, Lawrie
Rammell, Bill
Rapson, Syd (Portsmouth N)
Reed, Andy (Loughborough)
Reid, Alan (Argyll & Bute)
Rendel, David
Robertson, John (Glasgow Anniesland)
Roche, Mrs Barbara
Rooney, Terry
Ruane, Chris
Ruddock, Joan
Russell, Bob (Colchester)
Ryan, Joan (Enfield N)
Salter, Martin
Sanders, Adrian
Savidge, Malcolm
Sawford, Phil
Sedgemore, Brian
Sheridan, Jim
Simon, Siôn (B'ham Erdington)
Simpson, Alan (Nottingham S)
Singh, Marsha
Skinner, Dennis
Smith, rh Andrew (Oxford E)
Smith, Geraldine (Morecambe & Lunesdale)
Smith, Jacqui (Redditch)
Smith, Llew (Blaenau Gwent)
Smith, Sir Robert (W Ab'd'ns & Kincardine)
Soley, Clive
Southworth, Helen
Spellar, rh John
Squire, Rachel
Steinberg, Gerry
Stewart, David (Inverness E & Lochaber)
Stewart, Ian (Eccles)
Stoate, Dr. Howard
Strang, rh Dr. Gavin
Stringer, Graham
Stunell, Andrew
Sutcliffe, Gerry
Tami, Mark (Alyn)
Taylor, Dari (Stockton S)
Taylor, David (NW Leics)
Taylor, Matthew (Truro)
Teather, Sarah
Tipping, Paddy
Todd, Mark (S Derbyshire)
Touhig, Don (Islwyn)
Trickett, Jon
Truswell, Paul
Turner, Dennis (Wolverh'ton SE)
Turner, Dr. Desmond (Brighton Kemptown)
Twigg, Stephen (Enfield)
Tyler, Paul (N Cornwall)
Tynan, Bill (Hamilton S)
Ward, Claire
Wareing, Robert N.
Watson, Tom (W Bromwich E)
Watts, David
Webb, Steve (Northavon)
White, Brian
Whitehead, Dr. Alan
Wicks, Malcolm
Williams, rh Alan (Swansea W)
Williams, Betty (Conwy)
Willis, Phil
Wills, Michael
Wood, Mike (Batley)
Woodward, Shaun
Woolas, Phil
Wright, Anthony D. (Gt Yarmouth)
Wright, David (Telford)
Wright, Tony (Cannock)

Tellers for the Ayes:

Margaret Moran and
Paul Clark

NOES

Beggs, Roy (E Antrim)
Burnside, David
Campbell, Gregory (E Lond'y)
Dodds, Nigel
Donaldson, Jeffrey M.
Ewing, Annabelle
Hermon, Lady
Llwyd, Elfyn
Robertson, Angus (Moray)
Robinson, Peter (Belfast E)
Salmond, Alex
Smyth, Rev. Martin (Belfast S)
Trimble, rh David
Weir, Michael
Williams, Hywel (Caernarfon)

Tellers for the Noes:

Mr. Simon Thomas and
Pete Wishart

Question accordingly agreed to.

23 Mar 2004 : Column 842

64. Stamp duty land tax (miscellaneous amendments)

Resolved,

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—

---