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Order of Business Thursday 23 March 2006

Here you can browse the House of Commons Order of Business for Thursday 23 March 2006.

+ indicates Government business.
Timings are indicative only.


House of Commons
Order of Business

 
At 10.30 a.m.
  Prayers
Afterwards
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.
Oral Questions to the Secretary of State for Trade and Industry
 1
Bob Russell (Colchester): What powers and responsibilities the Office of Fair Trading has in respect of supermarkets; and if he will make a statement.
(60671)
 2
Dr Ashok Kumar (Middlesbrough South & East Cleveland): What recent discussions he has had with the nuclear industry on preparations for new nuclear power plants.
(60672)
 3
Mr David Anderson (Blaydon): What assessent he has made of the impact of the national minimum wage since its introduction; and if he will make a statement.
(60673)
 4
Mr Graham Allen (Nottingham North): What measure his Department is taking to ensure that the UK meets its target of 10 per cent. of energy being generated from renewable sources by 2010; and if he will make a statement.
(60674)
 5
Vera Baird (Redcar): What recent assessment he has made of the state of the UK's manufacturing sector.
(60675)
 6
Mr Eric Illsley (Barnsley Central): If he will make a statement on gas prices in the UK.
(60676)
 7
Ann McKechin (Glasgow North): If he will make a statement on the progress made at the recent London meeting on the World Trade Organisation Doha round.
(60677)
 8
Mr Russell Brown (Dumfries and Galloway): What assessment he has made of the impact of the national minimum wage since its introduction; and if he will make a statement.
(60678)
 9
Andrew Selous (South West Bedfordshire): If he will make a statement on domestic gas prices.
(60679)
 10
Matthew Taylor (Truro & St Austell): How many sub-post offices have closed since 1997.
(60681)
 11
Dr Doug Naysmith (Bristol North West): What assessment he has made of the impact of the national minimum wage since its introduction.
(60682)
 12
Laura Moffatt (Crawley): What support his Department gives to companies developing emerging technologies.
(60683)
 13
Mr Stephen Crabb (Preseli Pembrokeshire): What discussions he has had with European ministers on liberalisation of the gas market in the EU.
(60684)
 14
Mr Ian Austin (Dudley North): What assessment he has made of the impact of the national minimum wage since its introduction; and if he will make a statement.
(60685)
 15
Mr Jim Cunningham (Coventry South): What steps he is taking to assist manufacturing in the West Midlands; and if he will make a statement.
(60687)
 16
Mr Graham Stuart (Beverley & Holderness): If he will make a statement on commercial gas prices.
(60688)
 17
Sir Nicholas Winterton (Macclesfield): What steps he has taken to increase the competitiveness of the UK aerospace industry.
(60689)
 
At 11.20 a.m.
Oral Questions to the Minister for Women and Equality
 18
Tony Lloyd (Manchester Central): What steps the Government is taking to provide positive models of the role of women in society.
(60691)
 19
Mr Peter Bone (Wellingborough): If she will make a statement on the Government's policy on tackling the trafficking of women for work in the sex industry under compulsion.
(60692)
 20
Daniel Kawczynski (Shrewsbury & Atcham): If she will make a statement on the gender pay gap.
(60693)
 21
Jim Sheridan (Paisley and Renfrewshire North): What discussions she has had with the Home Secretary on improving the support and assistance given to victims of trafficking who agree to help the authorities in a prosecution case against those who trafficked them.
(60694)
 22
Mr Andy Reed (Loughborough): What assessment she has made of the impact on work-life balance of liberalising Sunday trading hours.
(60695)
 23
Mr Graham Allen (Nottingham North): What steps the Government is taking to encourage women's representation in politics.
(60696)
 24
David Taylor (North West Leicestershire): What recent assessment she has made of the gender balance in the membership of the Houses of Parliament; and if she will make a statement.
(60697)
 25
James Brokenshire (Hornchurch): What steps the Government is taking to address violence in the home; and if she will make a statement.
(60698)

At 11.30 a.m.
  Urgent Questions (if any)
 
  Ministerial Statements (if any)

Main Business
indicates Government Business
 
 
1
WAYS AND MEANS: Adjourned debate on Question [22nd March].
[Until 6.00 p.m.]
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—(Mr Chancellor of the Exchequer).
   The remaining Motions in this item, numbered 2 to 66, and those relating to Procedure are to be moved at the conclusion of the Budget Debate 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
 
   That—
(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 £105.10 per thousand cigarettes.
2.
Cigars
£153.07 per kilogram.
3.
Hand-rolling tobacco
£110.02 per kilogram.
4.
Other smoking tobacco and chewing tobacco
£67.30 per kilogram.
 
(2)   
This Resolution shall have effect as from 6 o’clock in the evening of 22nd March 2006.
 
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
 
   That—
(1)   
In section 36(1AA)(a) of the Alcoholic Liquor Duties Act 1979 for “£12.92” there shall be substituted “£13.26”.
(2)   
This Resolution shall have effect as from midnight on 26th March 2006.
 
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
 
   That—
(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
53.06
Wine or made-wine of a strength exceeding 4 per cent but not exceeding 5.5 per cent
72.95
Wine or made-wine of a strength exceeding 5.5 per cent but not exceeding 15 per cent and not sparkling
172.17
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
229.55
 
(2)   
This Resolution shall have effect as from midnight on 26th March 2006.
 
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 (rates and rebates)
 
   That provision may be made amending rates of duty and rebate in the Hydrocarbon Oil Duties Act 1979.
6.   Hydrocarbon oil etc (road vehicles)
 
   That provision may be made enabling amendment of the definition of road vehicle in the Hydrocarbon Oil Duties Act 1979.
7.   Amusement machine licence duty
 
   That provision may be made amending provisions of the Betting and Gaming Duties Act 1981 relating to amusement machine licence duty.
8.   Vehicle excise duty (rates)
 
   That—
(1)   
Schedule 1 to the Vehicle Excise and Registration Act 1994 shall be amended as follows.
(2)   
In paragraph 1(2), for “£170” there shall be substituted “£175”.
(3)   
For paragraph 1B there shall be substituted—
“ 1B   
   
The annual rate of vehicle excise duty applicable to a vehicle to which this Part of this Schedule applies shall be determined in accordance with Table A, where the vehicle is first registered before 23rd March 2006, or Table B, where the vehicle is first registered on or after that date, by reference to—
(a)   
the applicable CO2 emissions figure, and
(b)   
whether the vehicle qualifies for the reduced rate of duty, or is liable to the standard rate or the premium rate of duty.
 
Table A: Vehicles first registered before 23rd March 2006
CO2 emissions figure
Rate
(1)
(2)
(3)
(4)
(5)
Exceeding
Not exceeding
Reduced rate
Standard rate
Premium rate
g/km
g/km
£
£
£
100
120
30
40
50
120
150
90
100
110
150
165
115
125
135
165
185
140
150
160
185
180
190
195
 
Table B: Vehicles first registered on or after 23rd March 2006
CO2 emissions figure
Rate
(1)
(2)
(3)
(4)
(5)
Exceeding
Not exceeding
Reduced rate
Standard rate
Premium rate
g/km
g/km
£
£
£
100
120
30
40
50
120
150
90
100
110
150
165
115
125
135
165
185
140
150
160
185
225
180
190
195
225
200
210
215
 
(4)   
In paragraph 1C—
(a)   
for sub-paragraph (2) substitute—
“(2)   
Condition A is that the vehicle—
(a)   
is constructed—
(i)   
so as to be propelled by a relevant type of fuel, or
(ii)   
so as to be capable of being propelled by any of a number of relevant types of fuel, or
(b)   
is constructed or modified—
(i)   
so as to be propelled by a prescribed type of fuel, or
(ii)   
so as to be capable of being propelled by any of a number of prescribed types of fuel,
 
and complies with any other requirements prescribed for the purposes of this condition.”, and
(b)   
after sub-paragraph (5) there shall be inserted—
“(6)   
In this paragraph—
“bioethanol” has the meaning given in section 2AB of the Hydrocarbon Oil Duties Act 1979,
“relevant type of fuel” means—
(a) bioethanol, or
(b) a mixture of bioethanol and unleaded petrol, if the proportion of bioethanol by volume is at least 85%, and
“unleaded petrol” has the meaning given in section 1(3C) of the Hydrocarbon Oil Duties Act 1979.
(5)   
In paragraph 1J(a), for “£165” there shall be substituted “£170”.
(6)   
In paragraph 1K(a), after “1st March 2003” there shall be inserted “and before 1st January 2007”.
(7)   
In paragraph 2(1)—
(a)   
in paragraph (b), for “£30” there shall be substituted “£31”,
(b)   
in paragraph (c), for “£45” there shall be substituted “£46”, and
(c)   
in paragraph (d), for “£60” there shall be substituted “£62”.
(8)   
In Schedule 2 to the Vehicle Excise and Registration Act 1994, after paragraph 24 there shall be inserted—
“Light passenger vehicles with low CO2 emissions
25   
   
A vehicle is an exempt vehicle if—
(a)   
it is a vehicle to which Part 1A of Schedule 1 applies, and
(b)   
the applicable CO2 emissions figure (as defined in paragraph 1A(3) and (4) of that Schedule) for the vehicle does not exceed 100 g/km.”
(9)   
Paragraph (8) shall come into force on 23rd March 2006; but nothing in that paragraph shall have the effect that a nil licence is required to be in force in respect of a vehicle while a vehicle licence is in force in respect of it.
(10)   
The rest of this Resolution shall have effect in relation to licences taken out on or 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.
9.   Value added tax (gaming machines)
 
   That provision (including provision having retrospective effect) may be made amending section 23 of the Value Added Tax Act 1994.
10.   Value added tax (buildings and land)
 
   That provision may be made for, and in connection with, conferring power on the Treasury—
(a)   
to substitute Schedule 10 to the Value Added Tax 1994 for the purpose of rewriting that Schedule with amendments, and
(b)   
to amend Group 1 of Schedule 9 to that Act.
11.   Value added tax (works of art, antiques, etc)
 
   That provision may be made amending section 21 of the Value Added Tax Act 1994 in relation to works of art, antiques, collections and collector’s pieces.
12.   Value added tax (missing trader intra-community fraud)
 
   That, for the purposes of value added tax, provision may be made for, and in connection with, securing that—
(a)   
supplies of goods made to persons carrying on businesses are treated for the purposes of Schedule 1 to the Value Added Tax Act 1994 as their taxable supplies made in the course or furtherance of their businesses, and
(b)   
taxable persons carrying on businesses to whom supplies of goods are made by other taxable persons account for and pay value added tax on those supplies.
13.   Value added tax (face-value vouchers)
 
   That provision may be made amending, or making amendments connected with, Schedule 10A to the Value Added Tax Act 1994.
14.   Income tax (charge and rates for 2006-07)
 
   That income tax shall be charged for the year 2006-07, 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.
15.   Corporation tax (charge and rate for 2007)
 
   That corporation tax shall be charged for the financial year 2007 at the rate of 30%.
16.   Corporation tax (small companies’ rate and fraction for 2006)
 
   That for the financial year 2006—
(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.
17.   Corporation tax (starting rate and non-corporate distribution rate)
 
   That provision may be made for, and in connection with, the abolition of—
(a)   
the corporation tax starting rate,
(b)   
the relief from corporation tax under section 13AA(2) of the Income and Corporation Taxes Act 1988, and
(c)   
the non-corporate distribution rate.
18.   Group relief (corporation tax)
 
   That, for the purposes of corporation tax, provision may be made (including provision having retrospective effect) in relation to group relief.
19.   Tax relief for R&D expenditure of small or medium-sized companies
 
   That provision may be made in relation to relief under Schedule 20 to the Finance Act 2000.
20.   Tax relief for R&D expenditure of large companies etc
 
   That provision may be made in relation to relief under Schedule 12 to the Finance Act 2002.
21.   Tax relief for expenditure on vaccine research etc
 
   That provision may be made in relation to relief under Schedule 13 to the Finance Act 2002.
22.   Films and sound recordings
 
   That provision may be made about the taxation of activities in connection with films and sound recordings.
23.   Charities (relief on income tax and corporation tax)
 
   That provision may be made amending and supplementing sections 505 and 506 of and Schedule 20 to the Income and Corporation Taxes Act 1988.
24.   Gift aid (payments by companies)
 
   That provision may be made amending section 339 of the Income and Corporation Taxes Act 1988.
25.   Income tax (mobile telephones)
 
   That—
(1)   
In section 266(2) of the Income Tax (Earnings and Pensions) Act 2003 there shall be inserted at the end “or
(d)   
section 319 (mobile telephones).”
(2)   
In section 267(2) of that Act there shall be inserted at the end “and
(g)   
section 319 (mobile telephones).”
(3)   
For section 319 of that Act there shall be substituted—
“319 Mobile telephones
(1)   
No liability to income tax arises by virtue of section 62 (general definition of earnings) or Chapter 10 of Part 3 (taxable benefits: residual liability to charge) in respect of the provision of one mobile telephone for an employee without any transfer of property in it.
(2)   
In this section “mobile telephone” means telephone apparatus which—
(a)   
is not physically connected to a land-line, and
(b)   
is not used only as a wireless extension to a telephone which is physically connected to a land-line,
 
or any thing which may be used in such apparatus for the purpose of gaining access to, or using, a public electronic communications service.
(3)   
In this section the reference to the provision of a mobile telephone includes a reference to the provision, together with the mobile telephone provided, of access to, or the use of, a public electronic communications service by means of one mobile telephone number.
(4)   
For the purposes of subsection (2) “telephone apparatus” means wireless telegraphy apparatus designed or adapted for the primary purpose of transmitting and receiving spoken messages and used in connection with a public electronic communications service.”
(4)   
The amendments made by this Resolution shall have effect for the year 2006-07 and subsequent years of assessment.
(5)   
But the amendment made by paragraph (3) shall not cause any liability to income tax to arise in respect of the provision of a mobile telephone for an employee, or a member of an employee’s family or household, if the mobile telephone was first provided to him before 6th April 2006.
 
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.   Income tax (computer equipment)
 
   That—
(1)   
Section 320 of the Income Tax (Earnings and Pensions) Act 2003 shall be omitted.
(2)   
This Resolution shall have effect for the year 2006-07 and subsequent years of assessment.
(3)   
But this Resolution shall not cause any liability to income tax to arise in respect of the provision of computer equipment by making it available to an employee, or a member of an employee’s family or household, if the computer equipment was first made available to him before 6th April 2006.
 
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.
27.   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.
28.   Income tax (interest relief: film partnership)
 
   That provision (including provision having retrospective effect) may be made restricting the relief available under sections 353 and 362 of the Income and Corporation Taxes Act 1988 in respect of certain loans to buy into partnerships carrying on trade in relation to films or other recordings.
29.   Transfers of income arising from securities
 
   That provision (including provision having retrospective effect) may be made amending section 730 of the Income and Corporation Taxes Act 1988.
30.   Stock lending
 
   That provision (including provision having retrospective effect) may be made for the purposes of income tax and corporation tax—
(a)   
in relation to stock lending arrangements, and
(b)   
for and in connection with treating arrangements which are not stock lending arrangements as if they were such arrangements.
31.   Loan relationships etc
 
   That provision 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 to be treated as standing, in the position of a creditor or debtor in relation to a debt.
32.   Derivative contracts
 
   That provision may be made for the purposes of corporation tax in relation to derivative contracts.
33.   Intangible fixed assets
 
   That provision (including provision having retrospective effect) may be made amending Schedule 29 to the Finance Act 2002.
34.   Controlled foreign companies
 
   That provision may be made amending section 90 of the Finance Act 2002.
35.   Transfer of assets abroad
 
   That provision (including provision having retrospective effect) may be made amending, or making amendments connected with, Chapter 3 of Part 17 of the Income and Corporation Taxes Act 1988.
36.   Income tax (benefits received by former owner of property)
 
   That provision (including provision having retrospective effect) may be made amending Schedule 15 to the Finance Act 2004.
37.   Leases of plant or machinery
 
   That, for the purposes of income tax and corporation tax, provision (including provision having retrospective effect) may be made in relation to leases of plant or machinery.
38.   Corporation tax (companies carrying on leasing business)
 
   That, for the purposes of corporation tax, provision (including provision having retrospective effect) may be made in relation to any company carrying on (whether alone or in partnership) a business which consists of or includes leasing plant or machinery.
39.   Insurance companies
 
   That provision (including provision having retrospective effect) may be made about insurance companies.
40.   Income tax (settlements)
 
   That provision may be made in relation to settlors, beneficiaries and trustees of settlements.
41.   Investment reliefs (limits on value of gross assets of issuers of shares etc)
 
   That—
(1)   
In section 293(6A) of the Income and Corporation Taxes Act 1988 (“ICTA”)—
(a)   
in paragraph (a), for “£15 million” there shall be substituted “£7 million”, and
(b)   
in paragraph (b), for “£16 million” there shall be substituted “£8 million”.
(2)   
In paragraph 8(1) of Schedule 28B to ICTA—
(a)   
in paragraph (a), for “£15 million” there shall be substituted “£7 million”, and
(b)   
in paragraph (b), for “£16 million” there shall be substituted “£8 million”.
(3)   
In paragraph 22(1) and (2) of Schedule 15 to the Finance Act 2000—
(a)   
in paragraph (a), for “£15 million” there shall be substituted “£7 million”, and
(b)   
in paragraph (b), for “£16 million” there shall be substituted “£8 million”.
(4)   
Paragraphs (1) and (3) of this Resolution have effect in relation to shares issued on or after 6th April 2006, subject to paragraphs (5) and (6) of this Resolution.
(5)   
Neither of paragraphs (1) and (3) of this Resolution has effect in relation to shares issued on or after 6th April 2006 to a person who subscribed for them before 22nd March 2006.
(6)   
Paragraph (1) of this Resolution does not have effect in relation to shares issued on or after 6th April 2006 to the managers of an investment fund approved for the purposes of section 311 of ICTA by the Commissioners for Her Majesty’s Revenue and Customs if—
(a)   
the fund was approved before 22nd March 2006,
(b)   
investments in the fund have been accepted before 6th April 2006, and
(c)   
the shares are issued to the managers as nominee for an individual who has (whether or not before 6th April 2006) invested in the fund.
(7)   
Paragraph (2) of this Resolution has effect in relation to relevant holdings issued on or after 6th April 2006, subject to paragraph (8) of this Resolution.
(8)   
Paragraph (2) of this Resolution does not have effect for the purpose of determining whether any shares or securities acquired by a company (“the trust company”) by means of the investment of protected money are, for the purposes of section 842AA of ICTA, to be regarded as comprised in qualifying holdings of the company at any time.
(9)   
In paragraph (8) of this Resolution “protected money” means—
(a)   
money raised by the issue before 6th April 2006 of shares in or securities of the trust company, or
(b)   
money derived from the investment by the trust company of any such money.
 
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.
42.   Venture capital trusts (relief from income tax)
 
   That provision may be made amending Schedule 15B to the Income and Corporation Taxes Act 1988.
43.   Venture capital trusts (meaning of “investments”)
 
   That provision may be made amending the meaning of “investments” for the purposes of approvals, and withdrawals of approvals, under section 842AA of the Income and Corporation Taxes Act 1988.
44.   Securities and securities options
 
   That—
(1)   
Section 420 of the Income Tax (Earnings and Pensions) Act 2003 shall be amended as follows.
(2)   
In subsection (1)(f), at the beginning there shall be inserted “options and”.
(3)   
In subsection (5)(e), at the beginning there shall be inserted “securities”.
(4)   
In subsection (8), in the definition of “securities option”, after “acquire securities” there shall be inserted “other than a right to acquire securities which is acquired pursuant to a right or opportunity made available under arrangements the main purpose (or one of the main purposes) of which is the avoidance of tax or national insurance contributions”.
(5)   
The amendments made by this Resolution shall have effect in relation to options acquired on or after 2nd December 2004; but paragraph (4) shall also have effect in relation to an option acquired before that date where something is done on or after that date as part of the arrangements under which it was made available.
 
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.
45.   PAYE (retrospective notional payments)
 
   That provision may be made for and in connection with facilitating the operation of pay as you earn in relation to notional payments treated by any Act as made before the date on which the Act is passed.
46.   Alternative finance
 
   That provision may be made—
(a)   
amending, and permitting amendment of, Chapter 5 of Part 2 of the Finance Act 2005, and
(b)   
about the treatment of alternative finance arrangements as loans to employees.
47.   Corporation tax (nuclear decommissioning)
 
   That provision may be made amending Chapter 1 of Part 1 of the Energy Act 2004.
48.   Securitisation companies
 
   That provision (including provision having retrospective effect) may be made about the taxation of securitisation companies.
49.   Real Estate Investment Trusts
 
   That provision may be made enabling companies which carry on property rental business to acquire a status that provides certain exemptions and liabilities (in relation to companies and shareholders).
50.   Oil (market value)
 
   That provision may be made in relation to the market value of oil (within the meaning of Part 1 of the Oil Taxation Act 1975).
51.   Oil (nominated contracts and blended oil)
 
   That provision may be made—
(a)   
for allocating blended oil to different fields for the purposes of section 2 of the Oil Taxation Act 1975, and
(b)   
amending section 61 of and Schedule 10 to the Finance Act 1987.
52.   Ring fence trades (rate of supplementary charge)
 
   That—
(1)   
In section 501A of the Income and Corporation Taxes Act 1988, in subsection (1), for “10 per cent” there shall be substituted “20 per cent”.
(2)   
The amendment made by paragraph (1) shall have effect in relation to any accounting period beginning on or after 1st January 2006 (but see also paragraph (3)).
(3)   
For the purpose of calculating the amount of the supplementary charge on a company for an accounting period (a “straddling period”) beginning before 1st January 2006 and ending on or after that date—
(a)   
so much of the straddling period as falls before 1st January 2006, and so much of the straddling period as falls on or after that date, shall be treated as separate accounting periods, and
(b)   
the company’s adjusted ring fence profits for the straddling period shall be apportioned to the two separate accounting periods in proportion to the number of days in those periods.
(4)   
The amount of the supplementary charge on the company for the straddling period shall be the sum of the amounts of supplementary charge that would, in accordance with paragraph (3), be chargeable on the company for those separate accounting periods.
(5)   
In the case of a company’s straddling period—
(a)   
the Instalment Payments Regulations shall apply as if the amendment made by paragraph (1) had not been made, but
(b)   
those Regulations shall also apply separately, in accordance with the following paragraph, in relation to the increase in the amount of any supplementary charge on the company for that period that arises as a result of that amendment.
(6)   
In that separate application of those Regulations as mentioned in paragraph (5)(b), those Regulations shall have effect as if, for the purposes of those Regulations,—
(a)   
the straddling period were an accounting period beginning on 1st January 2006,
(b)   
supplementary charge were chargeable on the company for that period, and
(c)   
the amount of that charge were equal to the increase in the amount of the supplementary charge for the straddling period that arises as a result of the amendment made by paragraph (1).
(7)   
Any reference in the Instalment Payments Regulations to the total liability of a company shall, accordingly, be read—
(a)   
in their application as a result of paragraph (5)(a), as a reference to the amount that would be the company’s total liability for the straddling period if the amendment made by paragraph (1) had not been made, and
(b)   
in their application as a result of paragraph (5)(b), as a reference to the amount of the supplementary charge on the company for the deemed accounting period under paragraph (6)(a).
(8)   
For the purposes of the Instalment Payments Regulations—
(a)   
a company shall be regarded as a large company as respects the deemed accounting period under paragraph (6)(a) if (and only if) it is a large company for those purposes as respects the straddling period, and
(b)   
any question whether a company is a large company as respects the straddling period shall be determined as it would have been determined if the amendment made by paragraph (1) had not been made.
(9)   
If the Instalment Payments Regulations—
(a)   
apply in relation to a company’s liability to supplementary charge for the deemed accounting period under paragraph (6)(a), and
(b)   
would (but for this paragraph) treat any instalment payment in respect of that liability as being due and payable on a date falling on or before 22nd March 2006,
 
those Regulations shall have effect as if the payment were due and payable instead at the end of the period of 14 days beginning with that date.
(10)   
In this Resolution—
(a)   
“adjusted ring fence profits” has the meaning given by section 501A of the Income and Corporation Taxes Act 1988,
(b)   
“the Instalment Payments Regulations” means the Corporation Tax (Instalment Payments) Regulations 1998,
(c)   
“supplementary charge” means any sum chargeable under section 501A(1) of the Income and Corporation Taxes Act 1988 as if it were an amount of corporation tax.
 
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.
53.   Ring fence trades (exploration expenditure supplement)
 
   That provision (including provision having retrospective effect) may be made amending Schedule 19B to the Income and Corporation Taxes Act 1988.
54.   Inheritance tax (rates and rate bands for years 2008-09 and 2009-10)
 
   That provision may be made for successive substitutions of the Table in Schedule 1 to the Inheritance Tax Act 1984.
55.   Inheritance tax (rules for trusts etc)
 
   That provision may be made—
(a)   
amending provisions of the Inheritance Tax Act 1984 relating to settled property, and
(b)   
amending, in connection with cases where a person’s interest in settled property has come to an end, provisions relating to property that, for purposes of that Act, is property subject to a reservation.
56.   Inheritance tax (purchase of interests in foreign trusts)
 
   That provision (including provision having retrospective effect) may be made amending section 48 of the Inheritance Tax Act 1984.
57.   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.
58.   Stamp duty land tax (thresholds)
 
   That—
(1)   
In section 55 of the Finance Act 2003 in subsection (2), in Table A, for “£120,000”, in both places, there shall be substituted “£125,000”.
(2)   
In Schedule 5 to the Finance Act 2003, in paragraph 2(3), in Table A, for “£120,000”, in both places, there shall be substituted “£125,000”.
(3)   
The amendments made by this Resolution shall have effect in relation to any transaction of which the effective date (within the meaning of Part 4 of the Finance Act 2003) is after 22nd March 2006.
 
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.
59.   Stamp duty (thresholds)
 
   That the following provisions shall have effect for the period beginning with 23rd March 2006 and ending 31 days after the earliest of the dates mentioned in section 50(2) of the Finance Act 1973—
(1)   
In Schedule 13 to the Finance Act 1999, in paragraph 4, for “£120,000”, in both places, there shall be substituted “£125,000”.
(2)   
The amendment made by this Resolution shall have effect in relation to instruments executed after 22nd March 2006.
 
And it is hereby declared that it is expedient in the public interest that this Resolution should have statutory effect under the provisions of section 50 of the Finance Act 1973.
60.   Stamp duty land tax (leases)
 
   That provision may be made amending Schedules 5 and 17A to the Finance Act 2003.
61.   Stamp duty land tax (unit trust schemes)
 
   That—
(1)   
Part 4 of the Finance Act 2003 shall be amended as follows.
(2)   
Section 64A shall be omitted.
(3)   
In section 101—
(a)   
in subsection (1) for “provisions” there shall be substituted “provision”, and
(b)   
in subsection (7) the words from “section 53” to “companies), or” shall be omitted.
(4)   
This Resolution shall have effect in relation to any land transaction of which the effective date is, or is after, 22nd March 2006 (but see paragraphs (5) and (6)).
(5)   
This Resolution shall not have effect in relation to—
(a)   
any land transaction which is effected in pursuance of a contract entered into and substantially performed before 2 p.m. on 22nd March 2006 (“the relevant time”), or
(b)   
any other land transaction which is effected in pursuance of a contract entered into before the relevant time and which is not an excluded transaction.
(6)   
For this purpose, a land transaction effected in pursuance of a contract is an excluded transaction if—
(a)   
any provision of the contract has effect by reference to a unit trust scheme and the scheme is not established before the relevant time or no assets (or almost no assets) were held for the purposes of the scheme before the relevant time,
(b)   
at or after the relevant time the contract is varied in a way that significantly affects the land transaction (see paragraph (7)),
(c)   
the subject-matter of the land transaction is not identified in the contract in a way that would have enabled its acquisition before the relevant time,
(d)   
rights under the contract are assigned at or after the relevant time,
(e)   
the land transaction is effected in consequence of the exercise, at or after the relevant time, of any option, right of pre-emption or similar right, or
(f)   
at or after the relevant time there is an assignment, subsale or other transaction (relating to the whole or part of the contract’s subject-matter) as a result of which a person other than the purchaser under the contract becomes entitled to call for a conveyance to him.
(7)   
For the purposes of paragraph (6)(b) the contract is varied in a way that significantly affects the land transaction if (and only if)—
(a)   
it is varied so as to substitute a different purchaser in relation to the land transaction,
(b)   
it is varied so as to alter the subject-matter of the land transaction, or
(c)   
it is varied so as to alter the consideration for the land transaction.
(8)   
Expressions which are used in Part 4 of the Finance Act 2003 and in this Resolution have the same meaning in this Resolution as in that Part.
 
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.   Stamp duty land tax (alternative finance)
 
   That provision may be made amending and supplementing sections 71A to 73 of the Finance Act 2003.
63.   Rate of landfill tax
 
   That—
(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 “£21”.
(2)   
This Resolution shall have effect in relation to taxable disposals made, or treated as made, on or after 1st April 2006.
 
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.
64.   Climate change levy (rates)
 
   That provision may be made substituting the Table in paragraph 42(1) of Schedule 6 to the Finance Act 2000.
65.   Climate change levy (abolition of half-rate supplies)
 
   That—
(1)   
For the purposes of climate change levy, no supply made on or after 1st April 2006 shall be a half-rate supply.
(2)   
Paragraphs (3) to (6) shall have effect for determining when a supply is to be regarded as made for the purposes of paragraph (1).
(3)   
A supply—
(a)   
of electricity, or
(b)   
of gas that is in a gaseous state and is of a kind supplied by a gas utility,
 
is to be regarded as made at the time when the electricity or gas is actually supplied.
(4)   
In the case of a supply of a taxable commodity not falling within paragraph (3) by a person who is resident in the United Kingdom—
(a)   
if the commodity is to be removed, the supply is to be regarded as made at the time of the removal,
(b)   
if the commodity is not to be removed, the supply is to be regarded as made when the commodity is made available to the person to whom it is supplied.
 
This paragraph shall not apply if paragraph (6) applies in the case of the supply.
(5)   
In the case of a supply of a taxable commodity not falling within paragraph (3) by a person who is not resident in the United Kingdom, the supply is to be regarded as made—
(a)   
when the commodity is delivered to the person to whom it is supplied, or
(b)   
if earlier, when it is made available in the United Kingdom to that person.
 
This paragraph shall not apply if paragraph (6) applies in the case of the supply.
(6)   
In any case where, by virtue of paragraph 23(3) of Schedule 6 to the Finance Act 2000, a person is, for the purposes of that Schedule, deemed to make a supply to himself of a quantity of a taxable commodity—
(a)   
which he has produced, and
(b)   
which does not fall within paragraph (3),
 
the supply is to be regarded as made at the time when he produced that particular quantity of the taxable commodity.
 
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.
66.   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 RESOLUTIONS
 
   PROCEDURE (EVASION OF TOBACCO PRODUCTS DUTY): 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 include provision requiring manufacturers of tobacco products not to facilitate smuggling and enabling the imposition of a penalty for breach of that requirement.
 
   PROCEDURE (FILM TAX CREDITS): 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 tax credits to be paid to film production companies in respect of expenditure on film making activities.
 
   PROCEDURE (INTERNATIONAL TAX ENFORCEMENT ARRANGEMENTS): 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 about arrangements made in relation to any territory or territories outside the United Kingdom and concerning the exchange of information, the recovery of debts or the service of documents relating to taxes imposed under the domestic law of the United Kingdom or taxes imposed under the law of that territory or any of those territories.
 
   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 2007;
(b)   
provision amending, or making amendments connected with, section 139 of the Income Tax (Earnings and Pensions) Act 2003;
(c)   
provision enabling regulations to be made about taxation in respect of income arising from participation in, or the provision of certain services in relation to, the 2012 London Olympic Games and Paralympic Games;
(d)   
provision in relation to the residence of trustees of settlements;
(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 2008 or made on or after 6th April 2009;
(f)   
provision amending provisions of the Inheritance Tax Act 1984 relating to settled property;
(g)   
provision about the rates of climate change levy.
Debate may continue until 6.00 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:
2
ADJOURNMENT
 
   Proposed subject: Immigration case of Mr Omid Farivar and family (Clare Short).
   Debate may continue until 6.30 p.m. or for half an hour, whichever is later (Standing Order No. 9).

COMMITTEES
STANDING COMMITTEES
1
Standing Committee A
9.00 a.m.
Room 11 (public)
 
1.00 p.m.
(public)
   Further to consider the Road Safety Bill [Lords].
2
Standing Committee D
9.00 a.m.
Room 14 (public)
 
1.00 p.m.
(public)
   Further to consider the Police and Justice Bill.
3
Ninth Standing Committee on Delegated Legislation
8.55 a.m.
Room 9 (public)
   To consider the draft Social Security (Reduced Rates of Class 1 Contributions, Rebates and Minimum Contributions) Order 2006.
4
Tenth Standing Committee on Delegated Legislation
2.30 p.m.
Room 9 (public)
   To consider the draft Scotland Act 1998 (Transfer of Functions to the Scottish Ministers etc.) (No. 2) Order 2006.
5
Eleventh Standing Committee on Delegated Legislation
2.30 p.m.
Room 12 (public)
   To consider the draft Management of Offenders etc. (Scotland) Act 2005 (Consequential Modifications) Order 2006, and the draft Smoking, Health and Social Care (Scotland) Act 2005 (Consequential Modifications) (England, Wales and Northern Ireland) Order 2006 and the draft Water Environment and Water Services (Scotland) Act 2003 (Consequential Provisions and Modifications) Order 2006.
SELECT COMMITTEES
6
Health
9.30 a.m.
The Wilson Room, Portcullis House (private)
 
10.00 a.m.
(public)
   Subject: Independent Sector Treatment Centres.
   Witnesses: Robin Smith, Chief Executive, Mendip PCT, and Ms Jane Hanna, former Non-Executive Director of South-West Oxfordshire PCT; Ms Nicola Easey, Network Lead for Commissioning, NHS Alliance, and Mrs Pauline Quan Arrow, Chairman, Southampton City Primary Care Trust (at 11.00 a.m.); Dr Donal Hynes and Dr Tony Marsh, NHS Alliance, Royal College of Nursing, UNISON and Amicus (at 11.30 a.m.).
7
Crossrail Bill
10.00 a.m.
Room 5 (public)
8
Environmental Audit Sub-Committee on Trade, Development and Environment
10.00 a.m.
Room 8 (private)
 
10.15 a.m.
(public)
   Subject: The Role of DfID.
   Witnesses: Christian Aid; WWF (at 11.00 a.m.).
9
International Development
2.15 p.m.
Room 6 (private)
 
2.30 p.m.
(public)
   Subject: Conflict and Development: Peacebuilding and Post-Conflict Reconstruction.
   Witnesses: Officials from DfID, FCO, MoD, and the Post-Conflict Reconstruction Unit (PCRU).
10
Crossrail Bill
2.30 p.m.
Room 5 (public)
[The decision of a Committee to sit in public may be rescinded without notice.]

Written Ministerial Statements to be made today
1
Parliamentary Secretary, Cabinet Office: Election guidance.
2
Minister of State, Department for Constitutional Affairs: Publication of the research report on the representation of children in Children Act private law cases.
3
Secretary of State for Education and Skills: Partnerships for schools and academies.
4
Secretary of State for Health: Mental health legislation.
5
Secretary of State for International Development: Meeting to discuss international engagement in Northern Uganda: Geneva, 20th March 2006.
6
Secretary of State for Northern Ireland: Future forestry policy in Northern Ireland.
7
Secretary of State for Northern Ireland: Credit Unions Northern Ireland Annual Report 2005.
8
Secretary of State for Northern Ireland: Companies Registry for Northern Ireland Annual Report 2005.
9
Prime Minister: Independent adviser on Ministers’ interests.
10
Prime Minister: Reforms to the state honours system.
11
Secretary of State for Transport: Ministerial targets for the Maritime and Coastguard Agency for 2006-07.
12
Secretary of State for Transport: EU Transport Council, Thursday 2nd and Friday 3rd March 2006.
13
Secretary of State for Transport: EU Transport Council Monday 27th March.
14
Secretary of State for Transport: Railways for All.

 

 

 
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