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.
| Oral Questions to the Secretary of State for Culture, Media and Sport |
| *1 |
Simon Hughes (North Southwark & Bermondsey): What assessment she has made of the effectiveness of sports action zones; and if she will make a statement.
|
|
|
(
222736
) |
| *2 |
Mr Adrian Sanders (Torbay): If she will make a statement on the UK tourism deficit.
|
|
|
(
222737
) |
| *3 |
Sir Sydney Chapman (Chipping Barnet): What recent meetings she has had with English Heritage concerning the listed buildings regime.
|
|
|
(
222738
) |
| *4 |
Mr David Heathcoat-Amory (Wells): What steps she is taking to promote the UK art market.
|
|
|
(
222739
) |
| *5 |
Linda Perham (Ilford North): If she will establish a standards fund to provide capital for library buildings, books and information and communication technologies.
|
|
|
(
222740
) |
| *6 |
Andrew Selous (South West Bedfordshire): If she will make a statement on the implementation of the Licensing Act 2003 as it affects community and village halls.
|
|
|
(
222741
) |
| *7 |
Hugh Bayley (York, City of): What steps her Department is taking to promote public interest in archaeology.
|
|
|
(
222742
) |
| *8 |
Mr Huw Edwards (Monmouth): What support her Department gives to junior football and rugby.
|
|
|
(
222743
) |
| *9 |
Mr Tim Boswell (Daventry): How much has been distributed by the Heritage Lottery Fund in each year since 2000.
|
|
|
(
222744
) |
| *10 |
Linda Gilroy (Plymouth, Sutton): If she will make a statement on funding for regional museums.
|
|
|
(
222745
) |
| *11 |
Sir Teddy Taylor (Rochford & Southend East): What the total amount of unclaimed Lottery prizes is; and what the largest single unclaimed amount is.
|
|
|
(
222746
) |
| *12 |
Mr Graham Allen (Nottingham North): What recent representations she has made to football ruling bodies on the impact of players' behaviour on young people; and if she will make a statement.
|
|
|
(
222747
) |
| *13 |
Mr David Amess (Southend West): If she will make a statement on public spending on the arts in 2004-05.
|
|
|
(
222748
) |
| *14 |
Dr Vincent Cable (Twickenham): If she will make a statement on how the issue of saturation is being dealt with under the Licensing Act 2003.
|
|
|
(
222750
) |
| *15 |
Ms Meg Munn (Sheffield, Heeley): What initiatives she is taking to promote public recognition of the role of women in sport.
|
|
|
(
222751
) |
| *16 |
Mr Laurence Robertson (Tewkesbury): If she will make a statement on the privatisation of the Tote.
|
|
|
(
222752
) |
| *17 |
Bob Spink (Castle Point): What contribution her Department is making to the Government's efforts to tackle binge drinking.
|
|
|
(
222754
) |
| *18 |
Mr Jim Cunningham (Coventry South): What strategy her Department is using to increase the number of women on the decision-making boards and committees of sporting bodies.
|
|
|
(
222755
) |
| Oral Questions to the honourable Member for Middlesbrough, representing the Church Commissioners and the honourable Member for Gosport, representing the Speaker's Committee on the Electoral Commission |
| *1 |
Michael Fabricant (Lichfield): To ask the honourable Member for Middlesborough, representing the Church Commissioners, what guidelines are given by the Commissioners to the councils of churches and cathedrals concerning the accessibility of such buildings to people other than those wishing to worship.
|
|
|
(
222790
) |
| *2 |
John Mann (Bassetlaw): To ask the honourable Member for Gosport, representing the Speaker's Committee on the Electoral Commission, whether the Commission has given advice on ballots for the establishment of unitary authorities.
|
|
|
(
222791
) |
| *3 |
Bob Spink (Castle Point): To ask the honourable Member for Gosport, representing the Speaker's Committee on the Electoral Commission, what recent representations have been received by the Commission on increasing participation in elections among young people.
|
|
|
(
222792
) |
| *4 |
Hugh Bayley (York, City of): To ask the honourable Member for Middlesborough, representing the Church Commissioners, what steps the Church Commissioners are taking to ensure good management of the Church's financial affairs.
|
|
|
(
222793
) |
| *5 |
Bob Russell (Colchester): To ask the honourable Member for Gosport, representing the Speaker's Committee on the Electoral Commission, whether the Commission intends to re-issue advice to (a) election returning officers and (b) election agents on the level of penalties which will be imposed for breaches of the postal voting system.
|
|
|
(
222795
) |
| *6 |
Simon Hughes (North Southwark & Bermondsey): To ask the honourable Member for Middlesborough, representing the Church Commissioners, what plans the Church Commissioners have to sell parts of the residential estate.
|
|
|
(
222796
) |
| *7 |
Miss Anne McIntosh (Vale of York): To ask the honourable Member for Middlesborough, representing the Church Commissioners, pursuant to his Oral Answer of 21st February, Official Report, column 20, what the take-up of the listed places worship grant scheme has been in the last 12 months.
|
|
|
(
222797
) |
| *8 |
Mr Graham Allen (Nottingham North): To ask the honourable Member for Gosport, representing the Speaker's Committee on the Electoral Commission, whether the Commission intends to review the limits on expenditure by candidates in general elections; and if he will make a statement.
|
|
|
(
222798
) |
| At 3.30 p.m. | Urgent Questions (if any)
Ministerial Statements (if any) |
Preliminary Business |
| Notice of Presentation of Bill
|
| 1 | VIDEO GAMES
[No debate]
|
| |
| Bill to amend the Video Recordings Act 1984 to extend certain provisions of that Act to video games and to make provision about the labelling of video games.
|
| Formal first reading: no debate or decision.
|
| Ten minute rule Motion
|
| 2 | YOUTH DISORDER AND ENGAGEMENT
[Up to 20 minutes]
|
| |
| That leave be given to bring in a Bill to impose a duty on local authorities to provide youth services and establish local partnerships to promote youth participation and engagement; and to make other provision in connection with the reduction of youth crime.
|
| The Member moving and a Member opposing this Motion may each speak for up to ten minutes (Standing Order No. 23).
|
|
Main Business |
| + 3 | WAYS AND MEANS: Adjourned debate on Question [16th March].
[Until 10.00 p.m.]
|
| Mr Chancellor of the Exchequer
|
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.
|
| The remaining Motions in this item, numbered 2 to 58, 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 £102.39 per thousand cigarettes. |
2. Cigars
| £149.12 per kilogram. |
3. Hand-rolling tobacco
| £107.18 per kilogram. |
4. Other smoking tobacco and chewing tobacco
| £65.56 per kilogram. |
| (2) This Resolution shall have effect as from 6 o'clock in the evening of 16th March 2005.
|
| 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 "£12.59" there shall be substituted "£12.92".
|
| (2) This Resolution shall have effect as from midnight on 20th March 2005.
|
| 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 | 51.69 |
| Wine or made-wine of a strength exceeding 4 per cent but not exceeding 5.5 per cent | 71.07 |
| Wine or made-wine of a strength exceeding 5.5 per cent but not exceeding 15 per cent and not sparkling | 167.72 |
| 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 | 223.62 |
| (2) This Resolution shall have effect as from midnight on 20th March 2005.
|
| 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. Hydrocarbon oil etc. duties (rates and rebates)
|
| That provision may be made amending rates and rebates in the Hydrocarbon Oil Duties Act 1979.
|
6. Vehicle excise duty (rates)
|
|
|
| (1) The Vehicle Excise and Registration Act 1994 shall be amended as follows.
|
| (2) In subsection (3)(b) of section 13, as currently in force, for "annual rate currently applicable to a vehicle under paragraph 1(2) of Schedule 1" there shall be substituted "basic goods vehicle rate currently applicable".
|
| (3) In that section, after subsection (6) there shall be inserted—
|
| " (7) In this section "the basic goods vehicle rate" means the annual rate applicable, by virtue of sub-paragraph (1) of paragraph 9 of Schedule 1, to a rigid goods vehicle which—
|
| (a) is not a vehicle with respect to which the reduced pollution requirements are satisfied, and
|
| (b) falls within column (3) of the table in that sub-paragraph and has a revenue weight exceeding 3,500 kilograms and not exceeding 7,500 kilograms."
|
| (4) In sections 35A(5) and 36(3), for the words from "to the annual rate" to "(or" there shall be substituted—
|
| " (a) in the case of a vehicle licence, to the annual rate which at the beginning of the relevant period was applicable to a vehicle of the description specified in the application, or
|
| (b) in the case of a trade licence, to the basic goods vehicle rate (within the meaning of section 13) which was applicable at that time (or to the annual rate which at that time was applicable".
|
| (5) Schedule 1 shall be amended as follows.
|
| (6) In paragraph 1(2), for "£165" there shall be substituted "£170".
|
| (7) For the Table in paragraph 1B there shall be substituted—
|
|
CO2 emissions figure
| | | Rate
|
|
(1)
| (2)
| (3)
| (4)
| (5)
|
|
Exceeding
| Not exceeding
| Reduced rate
| Standard rate
| Premium rate
|
|
| g/km | g/km | £ | £ | £ |
| — | 100 | 55 | 65 | 75 |
| 100 | 120 | 65 | 75 | 85 |
| 120 | 150 | 95 | 105 | 115 |
| 150 | 165 | 115 | 125 | 135 |
| 165 | 185 | 140 | 150 | 160 |
185
| —
| 160
| 165
| 170
|
|
| (8) In paragraph 3(1A), for "the general rate specified in paragraph 1(2)" there shall be substituted "£165".
|
| (9) In paragraph 7(3A)(b), for "the general rate specified in paragraph 1(2)" there shall be substituted "£165".
|
|
|
| (a) in sub-paragraph (2), for "an amount equal to the amount of the general rate specified in paragraph 1(2)" there shall be substituted "£165",
|
| (b) in sub-paragraph (3), for "an amount equal to 140 per cent of the amount of the general rate specified in paragraph 1(2)" there shall be substituted "£230", and
|
| (c) sub-paragraphs (3A) and (3B) shall be omitted.
|
| (11) Paragraph (4) of this Resolution shall have effect on and after 17th March 2005; and the remainder of this Resolution shall have effect in relation to licences taken out on or after 17th March 2005 for a period beginning on or after 1st April 2005.
|
| 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.
|
7. Value added tax (goods subject to warehousing regime)
|
| That provision may be made for the purposes of value added tax in connection with goods subject to a warehousing regime.
|
8. Value added tax (fuel for private use)
|
| That provision may be made for and in connection with amending section 57 of the Value Added Tax Act 1994.
|
9. Value added tax (overstated or overpaid amounts)
|
|
|
| (1) Section 80 of the Value Added Tax Act 1994 shall be amended as follows.
|
| (2) For subsection (1) there shall be substituted—
|
|
|
| (a) has accounted to the Commissioners for VAT for a prescribed accounting period (whenever ended), and
|
| (b) in doing so, has brought into account as output tax an amount that was not output tax due,
|
| the Commissioners shall be liable to credit the person with that amount.
|
| (1A) Where the Commissioners—
|
| (a) have assessed a person to VAT for a prescribed accounting period (whenever ended), and
|
| (b) in doing so, have brought into account as output tax an amount that was not output tax due,
|
| they shall be liable to credit the person with that amount.
|
| (1B) Where a person has for a prescribed accounting period (whenever ended) paid to the Commissioners an amount by way of VAT that was not VAT due to them, otherwise than as a result of—
|
| (a) an amount that was not output tax due being brought into account as output tax, or
|
| (b) an amount of input tax allowable under section 26 not being brought into account,
|
| the Commissioners shall be liable to repay to that person the amount so paid.".
|
| (3) In subsection (2) before "repay" there shall be inserted "credit or".
|
| (4) After subsection (2) there shall be inserted—
|
|
|
| (a) as a result of a claim under this section by virtue of subsection (1) or (1A) above an amount falls to be credited to a person, and
|
| (b) after setting any sums against it under or by virtue of this Act, some or all of that amount remains to his credit,
|
| the Commissioners shall be liable to pay (or repay) to him so much of that amount as so remains.".
|
| (5) In subsection (3) for "under this section, that repayment" there shall be substituted "under this section by virtue of subsection (1) or (1A), that the crediting".
|
| (6) For subsection (3A) there shall be substituted—
|
| " (3A) Subsection (3B) below applies for the purposes of subsection (3) above where—
|
| (a) an amount would (apart from subsection (3) above) fall to be credited under subsection (1) or (1A) above to any person ("the taxpayer"), and
|
| (b) the whole or a part of the amount brought into account as mentioned in paragraph (b) of that subsection has, for practical purposes, been borne by a person other than the taxpayer.".
|
| (7) In subsection (3B), in paragraph (a), for "repayment" there shall be substituted "crediting".
|
| (8) For subsection (4) there shall be substituted—
|
| " (4) The Commissioners shall not be liable on a claim under this section—
|
| (a) to credit an amount to a person under subsection (1) or (1A) above, or
|
| (b) to repay an amount to a person under subsection (1B) above,
|
| if the claim is made more than 3 years after the relevant date.
|
| (4ZA) The relevant date is—
|
| (a) in the case of a claim by virtue of subsection (1) above, the end of the prescribed accounting period mentioned in that subsection, unless paragraph (b) below applies;
|
| (b) in the case of a claim by virtue of subsection (1) above in respect of an erroneous voluntary disclosure, the end of the prescribed accounting period in which the disclosure was made;
|
| (c) in the case of a claim by virtue of subsection (1A) above in respect of an assessment issued on the basis of an erroneous voluntary disclosure, the end of the prescribed accounting period in which the disclosure was made;
|
| (d) in the case of a claim by virtue of subsection (1A) above in any other case, the end of the prescribed accounting period in which the assessment was made;
|
| (e) in the case of a claim by virtue of subsection (1B) above, the date on which the payment was made.
|
| In the case of a person who has ceased to be registered under this Act, any reference in paragraphs (b) to (d) above to a prescribed accounting period includes a reference to a period that would have been a prescribed accounting period had the person continued to be registered under this Act.
|
| (4ZB) For the purposes of this section the cases where there is an erroneous voluntary disclosure are those cases where—
|
| (a) a person discloses to the Commissioners that he has not brought into account for a prescribed accounting period (whenever ended) an amount of output tax due for the period;
|
| (b) the disclosure is made in a later prescribed accounting period (whenever ended); and
|
| (c) some or all of the amount is not output tax due.".
|
| (9) For subsections (4A) and (4B) there shall be substituted—
|
|
|
| (a) an amount has been credited under subsection (1) or (1A) above to any person at any time on or after 23rd March 2005, and
|
| (b) the amount so credited exceeded the amount which the Commissioners were liable at that time to credit to that person,
|
| the Commissioners may, to the best of their judgement, assess the excess credited to that person and notify it to him.".
|
| (10) For subsection (7) there shall be substituted—
|
| " (7) Except as provided by this section, the Commissioners shall not be liable to credit or repay any amount accounted for or paid to them by way of VAT that was not VAT due to them.".
|
| (11) The side-note to the section shall accordingly become "Credit for, or repayment of, overstated or overpaid VAT".
|
| (12) In consequence of those amendments the Value Added Tax Act 1994 shall be amended as follows.
|
| (13) In section 78, in subsection (1)(a) for "and which they are in consequence liable to repay to him" there shall be substituted "and, as a result, they are liable under section 80(2A) above to pay (or repay) an amount to him,".
|
|
|
| (a) in subsection (2)(a), for "repayment" there shall be substituted "crediting";
|
| (b) in subsection (2)(b), for "the cost of the original payment of that amount to the Commissioners" there shall be substituted "the amount brought into account as mentioned in paragraph (b) of subsection (1) or (1A) of that section";
|
| (c) in subsection (3)(a), for "repayment" there shall be substituted "crediting of the amount";
|
| (d) for subsection (3)(b) there shall be substituted—
|
| " (b) provision for cases where an amount is credited but an equal amount is not reimbursed in accordance with the arrangements;";
|
| (e) in subsection (3)(c), for "repaid" there shall be substituted "paid (or repaid)";
|
| (f) in subsection (4)(a), for "to make the repayments to the Commissioners that they are required to make" there shall be substituted "to make the repayments, or give the notifications, to the Commissioners that they are required to make or give";
|
|
|
| (i) for "repayment", in the first place, there shall be substituted "credit";
|
| (ii) for "the making of any repayment" there shall be substituted "the crediting of any amount".
|
| (15) In section 80B after subsection (1) there shall be inserted—
|
|
|
| (a) an amount ("the gross credit") has been credited to any person under subsection (1) or (1A) of section 80 above,
|
| (b) any sums were set against that amount, in accordance with subsection (2A) of that section, and
|
| (c) the amount reimbursed in accordance with the reimbursement arrangements was less than the gross credit,
|
| subsection (1B) below applies.
|
|
|
| (a) the person shall cease to be entitled to so much of the gross credit as exceeds the amount so reimbursed, and
|
| (b) the Commissioners may, to the best of their judgement, assess the amount due from that person and notify it to him,
|
| but an amount shall not be assessed under this subsection to the extent that the person is liable to pay it to the Commissioners as mentioned in subsection (1) above.
|
| (1C) In determining the amount that a person is liable to pay as mentioned in subsection (1) above, any amount reimbursed in accordance with the reimbursement arrangements shall be regarded as first reducing so far as possible the amount that he would have been liable so to pay, but for the reimbursement of that amount.
|
| (1D) For the purposes of this section, nil is an amount.
|
| (1E) Any reference in any other provision of this Act to an assessment under subsection (1) above includes, if the context so admits, a reference to an assessment under subsection (1B) above.".
|
|
|
| (a) in paragraph (t), before "repayment" there shall be inserted "crediting or";
|
| (b) in paragraph (ta), after "80B(1)" there shall be inserted "or (1B)".
|
| (17) The amendments made by this Resolution shall have effect in any case where a claim under section 80(2) of the Value Added Tax Act 1994 is made on or after 23rd March 2005, whenever the event occurred in respect of which the claim is made.
|
| 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.
|
10. Value added tax (gas and electricity supplied by persons outside UK)
|
|
|
| (1) In paragraph 8 of Schedule 6 to the Value Added Tax Act 1994—
|
| (a) after "8" there shall be inserted ", or any supply of goods is treated by virtue of section 9A,", and
|
| (b) after "the services" there shall be inserted "or goods".
|
| (2) This Resolution shall have effect in relation to supplies made on or after 17th March 2005.
|
| 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.
|
11. Income tax (charge and rates for 2005-06)
|
| That income tax shall be charged for the year 2005-06, 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.
|
12. Income tax (personal allowances for those aged 65 or more)
|
|
|
| (1) For the year 2005-06—
|
| (a) the amount specified in section 257(2) of the Income and Corporation Taxes Act 1988 shall be £7,090; and
|
| (b) the amount specified in section 257(3) of that Act shall be £7,220.
|
| (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.
|
13. Corporation tax (charge and rate for 2006)
|
| That corporation tax shall be charged for the financial year 2006 at the rate of 30%.
|
14. Corporation tax (small companies' rate and fraction for 2005)
|
| That for the financial year 2005—
|
| (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.
|
15. Corporation tax (starting rate and fraction for 2005)
|
| That for the financial year 2005—
|
| (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.
|
16. Corporation tax (non-corporate distribution rate for 2005)
|
| That the non-corporate distribution rate for the financial year 2005 shall be 19%.
|
| 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.
|
17. Armed forces pensions and compensation schemes
|
|
|
| (1) The Income Tax (Earnings and Pensions) Act 2003 shall be amended in accordance with the following provisions of this Resolution.
|
| (2) In section 393(1) as originally enacted, after "non-approved retirement benefits scheme" there shall be inserted "other than a scheme established by an order under section 1(2) of the Armed Forces (Pensions and Compensation) Act 2004 (armed and reserve forces compensation schemes)".
|
| (3) After section 640 there shall be inserted—
|
| " 640A Lump sums provided under armed forces pension scheme
|
| No liability to income tax arises on a lump sum provided under a scheme established by the Armed Forces Early Departure Payments Scheme Order 2005 (S.I. 2005/437).".
|
| (4) In section 641, after paragraph (g) of subsection (1) there shall be inserted—
|
| " (h) a benefit under a scheme established by an order under section 1(2) of the Armed Forces (Pensions and Compensation) Act 2004 payable to a person by reason of his illness or injury—
|
| (i) by way of a lump sum, or
|
| (ii) following the termination of the person's service in the armed forces or reserve forces.".
|
| (5) The amendments made by this Resolution shall have effect for the year 2005-06, and the amendments made by paragraphs (3) and (4) shall also have effect for subsequent years of assessment.
|
| 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. Donations to charity by individuals
|
| That provision may be made amending section 25 of the Finance Act 1990.
|
19. Employee securities
|
| That provision (including provision having retrospective effect) may be made in relation to securities acquired pursuant to a right or opportunity available by reason of employment.
|
20. Scientific research organisations
|
| That provision may be made amending sections 82B and 508 of the Income and Corporation Taxes Act 1988 and section 88 of the Income Tax (Trading and Other Income) Act 2005.
|
21. Unit trusts and open-ended investment companies
|
| That provision may be made about the taxation of unit holders in authorised unit trust schemes and shareholders in open-ended investment companies.
|
22. Alternative finance arrangements
|
| That, for the purposes of income tax, corporation tax and capital gains tax, provision may be made about arrangements which constitute an alternative to transactions involving the payment of interest.
|
23. Film production etc
|
| That provision (including provision having retrospective effect) may be made—
|
| (a) about expenditure on the production or acquisition of films, and
|
| (b) in relation to cases where relief has been claimed or deducted in relation to such expenditure.
|
24. 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 a partnership or a limited liability partnership.
|
25. Accounting practice
|
| That provision (including provision having retrospective effect) may be made with respect to matters connected with accounting practice.
|
26. Securitisation companies
|
|
|
| (1) Provision (including provision having retrospective effect) may be made enabling the Treasury to make provision by regulations as to the application of the Corporation Tax Acts in relation to a securitisation company.
|
| (2) In paragraph (1) of this Resolution a "securitisation company" means a company—
|
| (a) in relation to which the following conditions are met—
|
| (i) it is party as debtor to a capital market investment,
|
| (ii) securities representing that capital market investment are issued and,
|
| (iii) the capital market investment is part of a capital market arrangement,
|
| and which meets such other conditions as may be specified, or
|
| (b) of a description specified by reference to its relationship, direct or indirect, with a company within paragraph (a).
|
| (3) In paragraph (2) of this Resolution—
|
| "capital market investment" and "capital market arrangement" have the same meaning as in section 72B(1) of the Insolvency Act 1986; and
|
| "specified" means specified in the Treasury regulations.
|
27. Double taxation relief
|
| That provision (including provision having retrospective effect) may be made amending Part 18 of the Income and Corporation Taxes Act 1988.
|
28. Corporation tax (counteracting tax arbitrage)
|
| That provision (including provision having retrospective effect) may be made for the purposes of corporation tax about—
|
| (a) amounts that are not to be allowed as deductions for the purposes of the Corporation Tax Acts; and
|
| (b) contributions to the capital of any company that are to be treated as income arising to the company.
|
29. Controlled foreign companies
|
| That provision (including provision having retrospective effect) may be made amending Chapter 4 of Part 17 of the Income and Corporation Taxes Act 1988.
|
30. Annual payments for consideration
|
| That provision (including provision having retrospective effect) may be made amending section 125 of the Income and Corporation Taxes Act 1988.
|
31. Provision not at arm's length
|
| That provision (including provision having retrospective effect) may be made amending Schedule 28AA to the Income and Corporation Taxes Act 1988.
|
32. Intangible fixed assets
|
| That provision may be made amending Schedule 29 to the Finance Act 2002 and section 86(2) of the Finance Act 1993.
|
33. Insurance companies
|
| That provision (including provision having retrospective effect) may be made about insurance companies.
|
34. Chargeable gains
|
| That provision (including provision having retrospective effect) may be made amending, or making amendments connected with, the Taxation of Chargeable Gains Act 1992.
|
35. Charges on income
|
| That provision may be made in relation to charges on income for the purposes of corporation tax.
|
36. Rent factoring
|
| That provision may be made—
|
| (a) amending any enactment contained in sections 43A to 43G of the Income and Corporation Taxes Act 1988, or
|
| (b) in relation to finance agreements (whenever entered into) to which section 43D of that Act would apply but for section 43E(1)(a) or (b) of it.
|
37. 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.
|
38. Manufactured interest
|
| That provision may be made amending paragraph 3 of Schedule 23A to the Income and Corporation Taxes Act 1988.
|
39. Capital redemption policies
|
| That provision (including provision having retrospective effect) may be made in relation to capital redemption policies, within the meaning of Chapter 2 of Part 13 of the Income and Corporation Taxes Act 1988.
|
40. Strips of interest-bearing corporate securities
|
| That provision (including provision having retrospective effect) may be made in relation to assets which—
|
| (a) represent the right to, or
|
|
|
| the payment of, or payments corresponding to, the whole or a part of one or more payments remaining to be made under a security.
|
41. Derivative contracts
|
| That provision (including provision having retrospective effect) may be made in relation to derivative contracts for the purposes of corporation tax.
|
42. Annuities and other annual payments
|
| That provision may be made in relation to assets which—
|
| (a) represent the right to, or
|
|
|
| the payment of, or payments corresponding to, the whole or a part of one or more payments remaining to be made under an annuity or other obligation to make annual payments.
|
43. Tonnage tax
|
| That provision may be made amending Schedule 22 to the Finance Act 2000.
|
44. The United Kingdom Atomic Energy Authority
|
| That provision may be made in relation to the United Kingdom Atomic Energy Authority.
|
45. Stamp duty land tax
|
| That provision may be made amending Part 4 of the Finance Act 2003.
|
46. 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.
|
| (2) In section 45, at the end of subsection (3) there shall be inserted "except in a case where the secondary contract gives rise to a transaction that is exempt from charge by virtue of subsection (3) of section 73 (alternative property finance: land sold to financial institution and re-sold to individual)".
|
| (3) In section 57A, after subsection (3) there shall be inserted—
|
| " (3A) Where the leaseback element of a sale and leaseback arrangement is exempt from charge by virtue of this section, the market value of the subject-matter of each transaction is to be determined for the purposes of this Part without reference to any incumbrance which is attached to the subject-matter by virtue of the arrangement."
|
| (4) In paragraph 1(7) of Schedule 7, for "paragraph 3" there shall be substituted "paragraphs 3 and 4A".
|
| (5) In paragraph 3 of Schedule 7, at the end of sub-paragraph (5) there shall be inserted "and paragraph 4A (withdrawal of group relief in certain cases involving successive transactions)".
|
| (6) In paragraph 4 of Schedule 7—
|
| (a) in sub-paragraph (3), for paragraph (b) there shall be substituted—
|
| " (b) another company that—
|
| (i) is above the vendor in the group structure, and
|
| (ii) as a result of the transaction ceases to be a member of the same group as the purchaser.", and
|
| (b) in sub-paragraph (5), for "this purpose" there shall be substituted "the purposes of sub-paragraphs (3) and (4)".
|
| (7) After paragraph 4 of Schedule 7 there shall be inserted—
|
| "Withdrawal of group relief in certain cases involving successive transactions
|
| 4A(1) Where, in the case of a transaction ("the relevant transaction") that is exempt from charge by virtue of paragraph 1 (group relief)—
|
| (a) there is a change in the control of the purchaser,
|
|
|
| (i) before the end of the period of three years beginning with the effective date of the relevant transaction, or
|
| (ii) in pursuance of, or in connection with, arrangements made before the end of that period,
|
| (c) apart from this paragraph, group relief in relation to the relevant transaction would not be withdrawn under paragraph 3, and
|
| (d) any previous transaction falls within sub-paragraph (2),
|
| paragraphs 3 and 4 have effect in relation to the relevant transaction as if the vendor in relation to the earliest previous transaction falling within sub-paragraph (2) were the vendor in relation to the relevant transaction.
|
| (2) A previous transaction falls within this sub-paragraph if—
|
| (a) the previous transaction is exempt from charge by virtue of paragraph 1, 7 or 8,
|
| (b) the effective date of the previous transaction is less than three years before the date of the event falling within sub-paragraph (1)(a),
|
| (c) the chargeable interest acquired under the relevant transaction by the purchaser in relation to that transaction is the same as, comprises, forms part of, or is derived from, the chargeable interest acquired under the previous transaction by the purchaser in relation to the previous transaction, and
|
| (d) since the previous transaction, the chargeable interest acquired under that transaction has not been acquired by any person under a transaction that is not exempt from charge by virtue of paragraph 1, 7 or 8.
|
| (3) For the purposes of sub-paragraph (1)(a) there is a change in the control of a company if—
|
| (a) any person who controls the company (alone or with others) ceases to do so,
|
| (b) a person obtains control of the company (alone or with others), or
|
| (c) the company is wound up.
|
| References to "control" in this sub-paragraph shall be construed in accordance with section 416 of the Taxes Act 1988.
|
| (4) If two or more transactions effected at the same time are the earliest previous transactions falling within sub-paragraph (2), the reference in sub-paragraph (1) to the vendor in relation to the earliest previous transaction is a reference to the persons who are the vendors in relation to the earliest previous transactions.
|
| (5) In this paragraph "arrangements" includes any scheme, agreement or understanding, whether or not legally enforceable."
|
| (8) In paragraph 11(5)(a) of Schedule 17A, for the words from "the purchaser" to the end there shall be substituted "the event falling within paragraph 3(1)(a) of Schedule 7 (purchaser ceasing to be a member of the same group as the vendor), as read with paragraph 4A of that Schedule".
|
| (9) In paragraph 8 of Schedule 7—
|
| (a) in sub-paragraph (1)(b) for "the first and second conditions" there shall be substituted "all the conditions", and
|
| (b) after sub-paragraph (5) there shall be inserted—
|
| " (5A) The third condition is that the undertaking or part acquired by the acquiring company has as its main activity the carrying on of a trade that does not consist wholly or mainly of dealing in chargeable interests.
|
| In this sub-paragraph "trade" has the same meaning as in the Taxes Act 1988."
|
| (10) After paragraph 17 of Schedule 15 there shall be inserted—
|
| "Withdrawal of money etc from partnership after transfer of chargeable interest
|
| 17A (1) This paragraph applies where—
|
| (a) there is a transfer of a chargeable interest to a partnership ("the land transfer");
|
| (b) the land transfer falls within paragraph (a), (b) or (c) of paragraph 10(1);
|
| (c) during the period of three years beginning with the date of the land transfer, a qualifying event occurs.
|
| (2) A qualifying event is—
|
| (a) a withdrawal from the partnership of money or money's worth which does not represent income profit by the relevant person—
|
| (i) withdrawing capital from his capital account,
|
| (ii) reducing his interest, or
|
| (iii) ceasing to be a partner, or
|
| (b) in a case where the relevant person has made a loan to the partnership—
|
| (i) the repayment (to any extent) by the partnership of the loan, or
|
| (ii) a withdrawal by the relevant person from the partnership of money or money's worth which does not represent income profit.
|
| (3) For this purpose the relevant person is—
|
| (a) where the land transfer falls within paragraph 10(1)(a) or (b), the person who makes the land transfer, and
|
| (b) where the land transfer falls within paragraph 10(1)(c), the partner concerned or a person connected with him.
|
| (4) The qualifying event—
|
| (a) shall be taken to be a land transaction, and
|
| (b) is a chargeable transaction.
|
| (5) The partners shall be taken to be the purchasers under the transaction.
|
| (6) Paragraphs 6 to 8 (responsibility of partners) have effect in relation to the transaction.
|
| (7) The chargeable consideration for the transaction shall be taken to be—
|
| (a) in a case falling within sub-paragraph (2)(a), equal to the value of the money or money's worth withdrawn from the partnership, or
|
| (b) in a case falling within sub-paragraph (2)(b)(i), equal to the amount repaid, and
|
| (c) in a case falling within sub-paragraph (2)(b)(ii), equal to so much of the value of the money or money's worth withdrawn from the partnership as does not exceed the amount of the loan,
|
| but (in any case) shall not exceed the market value, as at the effective date of the land transfer, of the chargeable interest transferred by the land transfer, reduced by any amount previously chargeable to tax."
|
| (11) For paragraph 3 of Schedule 16 there shall be substituted—
|
|
|
| 3 (1) Subject to sub-paragraph (2), where a person acquires a chargeable interest as bare trustee, this Part applies as if the interest were vested in, and the acts of the trustee in relation to it were the acts of, the person or persons for whom he is trustee.
|
| (2) Sub-paragraph (1) does not apply in relation to the grant of a lease.
|
| (3) Where a lease is granted to a person as bare trustee, he is treated for the purposes of this Part, as it applies in relation to the grant of that lease, as purchaser of the whole of the interest acquired.
|
| (4) Where a lease is granted by a person as bare trustee, he is to be treated for the purposes of this Part, as it applies in relation to the grant of the lease, as vendor of the whole of the interest disposed of."
|
| (12) In paragraph 11 of Schedule 17A, for sub-paragraph (1) there shall be substituted—
|
| (13) In paragraph 15A of Schedule 17A—
|
| (a) after sub-paragraph (1) there shall be inserted—
|
| " (1A) Where any consideration in money or money's worth (other than an increase in rent) is given by the lessee for any variation of a lease, other than a variation of the amount of the rent or of the term of the lease, the variation is treated for the purposes of this Part as an acquisition of a chargeable interest by the lessee.", and
|
| (b) for the heading preceding that paragraph there shall be substituted "Reduction of rent or term or other variation of lease".
|
| (14) After paragraph 18 of Schedule 17A there shall be inserted—
|
| "Loan or deposit in connection with grant or assignment of lease
|
| 18A (1) Where, under arrangements made in connection with the grant of a lease—
|
| (a) the lessee, or any person connected with him or acting on his behalf, pays a deposit, or makes a loan, to any person, and
|
| (b) the repayment of all or part of the deposit or loan is contingent on anything done or omitted to be done by the lessee or on the death of the lessee,
|
| the amount of the deposit or loan (disregarding any repayment) is to be taken for the purposes of this Part to be consideration other than rent given for the grant of the lease.
|
| (2) Where, under arrangements made in connection with the assignment of a lease—
|
| (a) the assignee, or any person connected with him or acting on his behalf, pays a deposit, or makes a loan, to any person, and
|
| (b) the repayment of all or part of the deposit or loan is contingent on anything done or omitted to be done by the assignee or on the death of the assignee,
|
| the amount of the deposit or loan (disregarding any repayment) is to be taken for the purposes of this Part to be consideration other than rent given for the assignment of the lease.
|
| (3) In the case of a transaction which consists of the grant or assignment of a lease of residential property, tax is not chargeable by virtue of this paragraph merely because of paragraph 9(2) of Schedule 5 (which excludes the 0% band in the Tables in section 55(2) in cases where the relevant rental figure exceeds £600 a year).
|
| (4) Section 839 of the Taxes Act 1988 (connected persons) has effect for the purposes of this paragraph."
|
| (15) In section 80, after subsection (4) there shall be inserted—
|
| " (4A) Where the transaction ("the relevant transaction") is the grant or assignment of a lease, no claim may be made under subsection (4)—
|
| (a) in respect of the repayment (in whole or part) of any loan or deposit that is treated by paragraph 18A of Schedule 17A as being consideration given for the relevant transaction, or
|
| (b) in respect of the refund of any of the consideration given for the relevant transaction, in a case where the refund—
|
| (i) is made under arrangements that were made in connection with the relevant transaction, and
|
| (ii) is contingent on the determination or assignment of the lease or on the grant of a chargeable interest out of the lease."
|
| (16) Subject to paragraph (20) of this Resolution, paragraphs (4) to (8) of this Resolution shall have effect where the effective date of the relevant transaction (within the meaning of paragraph 3 or 4A of Schedule 7 to the Finance Act 2003) is after 16th March 2005.
|
| (17) Subject to paragraph (20) of this Resolution, paragraph (10) of this Resolution shall have effect where the effective date of the transaction transferring the chargeable interest to the partnership is after 16th March 2005.
|
| (18) Subject to paragraph (20) of this Resolution, paragraphs (11) and (12) of this Resolution shall have effect where the effective date of the land transaction consisting of the grant of the lease is after 16th March 2005.
|
| (19) Subject to paragraph (20) of this Resolution, the amendments made by the other provisions of this Resolution shall have effect in relation to any transaction of which the effective date is after 16th March 2005.
|
| (20) The amendments made by this Resolution shall not have effect—
|
| (a) in relation to any transaction which is effected in pursuance of a contract entered into and substantially performed on or before 16th March 2005, or
|
| (b) subject to paragraph (21) of this Resolution, in relation to any other transaction which is effected in pursuance of a contract entered into on or before that date.
|
| (21) The exclusion by paragraph (20)(b) of this Resolution of transactions effected in pursuance of contracts entered into on or before 16th March 2005 shall not apply—
|
| (a) if there is any variation of the contract or assignment of rights under the contract after that date,
|
| (b) if the transaction is effected in consequence of the exercise after that date of any option, right of pre-emption or similar right, or
|
| (c) if 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.
|
| (22) In this Resolution "effective date" and "substantially performed" have the same meaning as in Part 4 of the Finance Act 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.
|
47. Stamp duty land tax and stamp duty (thresholds)
|
|
|
| (1) In subsection (2) of section 55 of the Finance Act 2003, in Table A, for "£60,000" in both places there shall be substituted "£120,000".
|
| (2) In paragraph 2(3) of Schedule 5 to that Act, in Table A, for "£60,000" in both places there shall be substituted "£120,000".
|
| (3) In Schedule 13 to the Finance Act 1999, in paragraph 4, for "£60,000" in both places there shall be substituted "£120,000".
|
| (4) Paragraphs (1) and (2) of this Resolution shall apply in relation to any transaction of which the effective date (within the meaning of Part 4 of the Finance Act 2003) is after 16th March 2005.
|
| (5) Paragraph (3) of this Resolution shall apply in relation to instruments executed after 16th March 2005.
|
| 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.
|
48. Stamp duty land tax and stamp duty (removal of disadvantaged areas relief)
|
|
|
| (1) Schedule 6 to the Finance Act 2003 shall be amended in accordance with paragraphs (2) to (7) of this Resolution.
|
| (2) In paragraph 3, after "if" there shall be inserted "(a)" and at the end there shall be inserted ", and
|
| (3) Paragraph 4 shall be omitted.
|
|
|
| (a) for the first sentence of sub-paragraph (1) there shall be substituted—
|
| (b) in the second sentence of that sub-paragraph "land that is non-residential property or" shall be omitted;
|
| (c) sub-paragraphs (2) and (3) shall be omitted.
|
| (5) In paragraph 7(1) after "if" there shall be inserted "(a)" and at the end of that sub-paragraph there shall be inserted ", and
|
| (6) Paragraph 8 shall be omitted.
|
|
|
| (a) for the first sentence of sub-paragraph (1) there shall be substituted—
|
| "This paragraph applies, where the land situated in a disadvantaged area is partly non-residential property and partly residential property, in relation to the consideration attributable to land that is residential property.";
|
| (b) in the second sentence of that sub-paragraph "land that is non-residential property or" shall be omitted;
|
| (c) sub-paragraphs (2) and (3) shall be omitted.
|
| (8) The Stamp Duty (Disadvantaged Areas) (Application of Exemptions) Regulations 2003 shall be amended in accordance with paragraphs (9) and (10) of this Resolution.
|
| (9) After regulation 2 there shall be inserted—
|
| " 2A Disapplication of exemptions conferred by section 92 or by Schedule 30 where all of land is non-residential property
|
| An exemption conferred by section 92 or by Schedule 30 shall not apply where none of the land in question is residential property.".
|
| (10) In regulation 5, after paragraph (3) there shall be inserted—
|
| " (3A) An exemption conferred by section 92 or by Schedule 30 shall not apply in relation to any duty chargeable in respect of relevant consideration, or the rate or average rate of rent, attributed to the land in question to the extent that it is not residential property.".
|
| (11) Subject to paragraph (12) of this Resolution, paragraphs (1) to (7) of this Resolution shall apply in relation to any transaction of which the effective date is after 16th March 2005.
|
| (12) Those paragraphs shall not apply—
|
| (a) in relation to any transaction that is effected in pursuance of a contract entered into and substantially performed on or before 16th March 2005, or
|
| (b) (subject to paragraph (13) of this Resolution) in relation to any other transaction that is effected in pursuance of a contract entered into on or before that date.
|
| (13) The exclusion by paragraph (12)(b) of this Resolution of transactions effected in pursuance of contracts entered into on or before 16th March 2005 shall not apply—
|
| (a) if there is any variation of the contract or assignment of rights under the contract after that date,
|
| (b) if the transaction is effected in consequence of the exercise after that date of any option, right of pre-emption or similar right, or
|
| (c) if 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.
|
| (14) In this Resolution "effective date" and "substantially performed" have the same meaning as in Part 4 of the Finance Act 2003.
|
| (15) Subject to paragraph (16) of this Resolution, paragraphs (8) to (10) of this Resolution shall apply in relation to instruments executed after 16th March 2005.
|
| (16) Those paragraphs shall not apply in relation to an instrument giving effect to a contract entered into on or before 16th March 2005, unless—
|
| (a) the instrument is made in consequence of the exercise after that date of any option, right of pre-emption or similar right, or
|
| (b) the instrument transfers the property in question to, or vests it in, a person other than the purchaser under the contract, because of an assignment (or, in Scotland, assignation) or further contract made after that date.
|
| 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.
|
49. Stamp duty and stamp duty reserve tax (intermediaries)
|
| That provision may be made repealing section 117 of the Finance Act 2002.
|
50. Inheritance tax (rate bands for next three years)
|
| That provision may be made for successive substitutions of the Table in Schedule 1 to the Inheritance Tax Act 1984.
|
51. Rate of landfill tax
|
|
|
| (1) In section 42 of the Finance Act 1996, for the amount specified in subsection (1)(a), and the corresponding amount specified in subsection (2), there shall be substituted "£18".
|
| (2) This Resolution shall have effect in relation to taxable disposals made, or treated as made, on or after 1st April 2005.
|
| 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.
|
52. 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.
|
53. Pension Protection Fund etc
|
| That provision may be made in relation to the Pension Protection Fund, the Fraud Compensation Fund and the Board of the Pension Protection Fund.
|
54. SEs (stamp duty and stamp duty reserve tax)
|
| That provision may be made about stamp duty and stamp duty reserve tax in relation to securities issued or raised by an SE which has its registered office in the United Kingdom.
|
55. SEs (residence)
|
| That provision may be made about residence for tax purposes, and changes of residence, of SEs.
|
56. Civil partnerships etc
|
| That provision may be made, in the case of any tax or duty, for the purpose of securing that—
|
| (a) the formation of a civil partnership (within the meaning of the Civil Partnership Act 2004) is treated in the same way as (or in a similar way to) the marriage of a person,
|
| (b) persons who are, have been, or may in future be, civil partners of each other (within the meaning of that Act) ("civil partners") are treated in the same way as (or in a similar way to) persons who are, have been, or may in future be, married to each other,
|
| (c) persons who are not civil partners of each other but who are living together as if they were are treated in the same way as (or in a similar way to) persons who are not married to each other but who are living together as husband and wife,
|
| (d) persons who are not civil partners of each other are treated in the same way as (or in a similar way to) persons who are not married to each other, and
|
| (e) a person who is not a civil partner of any other person (within the meaning of that Act) is treated in the same way as (or in a similar way to) a person who is not married,
|
| and for the purpose of removing any inequality of treatment of persons based on gender or, in the case of a parent, marital status.
|
57. Reorganisation of water and sewerage services in Northern Ireland
|
| That provision may be made in relation to—
|
| (a) any transfer from a Northern Ireland department to one or more transferees of property, rights and liabilities connected with the provision of water or sewerage services; and
|
| (b) certain property, rights and liabilities of any transferee.
|
58. 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 (LORRY ROAD-USER CHARGE): 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 enabling expenditure and other administrative preparation for the lorry road-user charge (including any fuel credit payable in respect of the fuelling of chargeable lorries).
|
| PROCEDURE (EU MUTUAL ASSISTANCE): 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 provisions of Council Directive 77/799/EEC as amended (in particular by Council Directive 2004/56/EC).
|
| 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 2006;
|
| (b) provision in relation to the taxation of social security pension lump sums;
|
| (c) provision amending section 25 of the Finance Act 1990;
|
| (d) provision in relation to authorised unit trust schemes and open-ended investment companies;
|
| (e) provision for substituting the Table in Schedule 1 to the Inheritance Tax Act 1984 in relation to chargeable transfers made on or after 6th April 2006 or made on or after 6th April 2007;
|
| (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, it is expedient to authorise—
|
| (a) any increase in sums payable under any other enactment attributable to the reimbursement of expenditure in connection with the administration of stamp duty land tax;
|
| (b) the payment out of money provided by Parliament of sums required by a Minister of the Crown or government department for expenditure in connection with preparations for the lorry road-user charge (including the fuel credit payable in respect of the fuelling of chargeable lorries).
|
| Debate may continue until 10.00 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:
|
| 4 | ADJOURNMENT
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| Proposed subject: Complaints handling by the Law Society for England and Wales (Mr Nigel Beard).
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| Debate may continue until 10.30 p.m., or for half an hour, whichever is later (Standing Order No. 9).
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COMMITTEES |
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| 1 | Standing Committee A | 6.00 p.m. | Room 7 (private) |
| (Programming Sub-Committee) (Education Bill [Lords]). |
| 2 | Standing Committee B | 6.00 p.m. | Room 13 (private) |
| (Programming Sub-Committee (Inquiries Bill [Lords]). |
| 3 | First Standing Committee on Delegated Legislation | 4.30 p.m. | Room 9 (public) |
| To consider the draft Community Legal Service (Asylum and Immigration Appeals) Regulations 2005 and the Funding Code: Legal Services Commission Funding Code Criteria Amendments 2005. |
| 4 | Second Standing Committee on Delegated Legislation | 4.30 p.m. | Room 10 (public) |
| To consider the draft Regulation of Investigatory Powers (Communications Data) (Amendment) Order 2005 and the draft Regulation of Investigatory Powers (Directed Surveillance and Covert Human Intelligence Sources) (Amendment) Order 2005. |
| 5 | Third Standing Committee on Delegated Legislation | 4.30 p.m. | Room 11 (public) |
| To consider the draft Water Fluoridation (Consultation) (England) Regulations 2005 and the draft Water Supply (Fluoridation Indemnities) (England) Regulations 2005. |
| 6 | Fourth Standing Committee on Delegated Legislation | 4.30 p.m. | Room 12 (public) |
| To consider the draft Contracting Out (Functions in Relation to Cultural Objects) Order 2005. |
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| 7 | Treasury | 3.00 p.m.
3.15 p.m. | The Thatcher Room, Portcullis House (private)
(public) |
| Subject: Budget 2005. |
| Witnesses: Mr Martin Weale, Mr Jon Whiting, Mr David Walton, Professor Peter Spencer, and Mr Robert Chote; HM Treasury officials (at approximately 4.30 p.m.). |
| 8 | Education and Skills | 3.30 p.m. | The Wilson Room, Portcullis House (private) |
| 9 | Office of the Deputy Prime Minister: Housing, Planning, Local Government and the Regions Urban Affairs Sub-Committee | 4.00 p.m.
4.15 p.m. | Room 8 (private)
(public) |
| Subject: Coalfield Communities: a follow-up. |
| Witnesses: Coalfield Communities Campaign; English Partnerships (at approximately 4.45 p.m.); Yvette Cooper MP, Parliamentary Under-Secretary of State, Office of the Deputy Prime Minister (at approximately 5.10 p.m.). |
| 10 | Information | 4.30 p.m. | The Grimond Room, Portcullis House (private) |
| 11 | Public Accounts | 4.30 p.m. | Room 15 (public) |
| Subject: Department of Health: Tackling cancer: improving the patient journey. |
| Witnesses: Sir Nigel Crisp KCB, Chief Executive, Department of Health and Professor Mike Richards, National Cancer Director. |
[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: Chemical Weapons Convention: Annual summary of the United Kingdom's protection programme. |
| 2 | Secretary of State for Defence: Skynet5. |
| 3 | Deputy Prime Minister: Beacon councils. |
| 4 | Deputy Prime Minister: Publication of Planning Policy Statement 6: planning for town centres. |
| 5 | Mr Chancellor of the Exchequer: Key Performance Indicators for the Valuation Office Agency for 2005-06. |
| 6 | Mr Chancellor of the Exchequer: Inheritance tax and pension simplification. |
| 7 | Secretary of State for Health: Green Paper on adult social care. |
| 8 | Secretary of State for International Development: Security and development. |
| 9 | Secretary of State for Northern Ireland: A Shared Future—Policy and Strategic Framework for Good Relations in Northern Ireland. |
| 10 | Secretary of State for Trade and Industry: Small Business Service Business Plan 2005-06. |
| 11 | Secretary of State for Transport: Driver, Vehicle and Operator Group (DVO) Secretary of State Targets for 2005-06. |
| 12 | Secretary of State for Transport: Government/Transport for London Agreed Priority Outcomes. |
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