Amendments proposed to the Finance (No. 2I Bill - continued | House of Commons |
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Mrs Theresa Villiers 137 Clause 92, page 84, line 39 [Vol I], after third 'of', insert 'income'.
Mrs Theresa Villiers 138 Clause 92, page 85, line 1 [Vol I], at beginning insert 'Subject to subsection (6) below,'.
Mrs Theresa Villiers 140 Clause 92, page 85, line 1 [Vol I], leave out from 'after' to end of line 4 and insert '22nd March 2006.'.
Mrs Theresa Villiers 139 Clause 92, page 85, line 4 [Vol I], at end add'(1) Where any liability to income tax or national insurance contributions arises by virtue of this section, such liability shall not fall to be collected through the PAYE system unless the option in question was acquired on or after the date Royal Assent is received to this Act, and it shall be sufficient defence for an employer to any proceedings concerning non-compliance with the PAYE regulations that they have taken all reasonable steps to notify any employee or former employee of their obligation to pay any liability created by this section.'.
Mrs Theresa Villiers 216 Schedule 15, page 77, line 13 [Vol II], leave out '22nd June' and insert '10th March'.
Mrs Theresa Villiers 217 Schedule 15, page 80, line 27 [Vol II], leave out '22nd June' and insert '10th March'.
Mrs Theresa Villiers 208 Schedule 16, page 84, line 32 [Vol II], leave out paragraph 11.
Sir George Young 218 *Clause 107, page 98, line 23 [Vol I], at end insert'(4A) Condition 2A is that a percentage of the assets of the property rental business to be prescribed in regulations made by the Commissioners for Her Majesty's Revenue and Customs is invested in residential property.'.
Mrs Theresa Villiers 209 Clause 111, page 100, line 39 [Vol I], at end add'(8) Where assets involved in the property rental business are held as trading stock, any profit accruing by reason of this section shall not be a taxable profit.'.
Dawn Primarolo 168 Clause 116, page 103, line 28 [Vol I], after 'section', insert '106(5) or (6),'.
Dawn Primarolo 169 Clause 116, page 103, line 32 [Vol I], after 'section', insert '106(5) or (6),'.
Dawn Primarolo 146 Clause 116, page 103, line 34 [Vol I], at end insert
Dawn Primarolo 147 Clause 121, page 106, line 26 [Vol I], after 'company', insert 'within the charge to corporation tax'.
Dawn Primarolo 148 Clause 121, page 106, line 28 [Vol I], leave out 'not a company' and insert 'a person other than a company within the charge to corporation tax'.
Dawn Primarolo 149 Clause 121, page 107, line 7 [Vol I], leave out 'Section 231 of ICTA' and insert 'Sections 231 of ICTA and 397 of ITTOIA 2005'.
Dawn Primarolo 150 Clause 125, page 110, line 5 [Vol I], leave out 'earlier' and insert 'later'.
Mrs Theresa Villiers 210 Clause 125, page 110, line 7 [Vol I], at end insert'(7A) For the purposes of this section completion of development shall be taken to occur on practical completion of the main contract for the relevant building works.'.
Mrs Theresa Villiers 211 Clause 125, page 110, line 7 [Vol I], at end insert'(7B) For the purposes of subparagraph 7(b) of this section, each development of property shall be assessed separately to establish if the costs exceed 30 per cent of the fair value of the property.'.
Mrs Theresa Villiers 212 Clause 125, page 110, line 7 [Vol I], at end insert'(7C) Where a property acquired by a company to which this Part applies is developed and held for three years before disposal, the asset shall be treated as being disposed of in the course of the business of C (tax exempt).'.
Dawn Primarolo 151 Clause 129, page 111, line 23 [Vol I], leave out 'Commissioners' and insert 'Treasury'.
Dawn Primarolo 152 Clause 130, page 111, line 35 [Vol I], leave out 'a requirement' and insert 'Condition 1, 2, 5 or 6'.
Dawn Primarolo 153 Clause 130, page 111, line 40 [Vol I], leave out 'a requirement' and insert 'Condition 1, 2, 5 or 6'.
Dawn Primarolo 154 Schedule 17, page 87, line 39 [Vol II], at end insert
Dawn Primarolo 155 Schedule 17, page 87, line 40 [Vol II], after 'tax', insert 'under Case VI of Schedule D'.
Dawn Primarolo 156 Schedule 17, page 87, line 41 [Vol II], leave out 'under Chapter 9 of Part 6 of ITTOIA (other income)'.
Dawn Primarolo 157 Schedule 17, page 88, line 38 [Vol II], leave out 'UK property' and insert 'property rental'.
Dawn Primarolo 158 Schedule 17, page 88, line 42 [Vol II], leave out 'property'.
Dawn Primarolo 159 Schedule 17, page 88, line 44 [Vol II], after 'another', insert ', as set out in the financial statement under paragraph 31(2)(a).'.
Dawn Primarolo 160 Schedule 17, page 93, line 10 [Vol II], leave out sub-paragraph (2) and insert
Dawn Primarolo 161 Schedule 17, page 93, line 30 [Vol II], leave out from first 'dividend' to 'shall' in line 31 and insert 'which represents (wholly or partly and directly or indirectly) profits of UK property rental business of a non-UK resident member of the group, such proportion of the dividend as represents those profits'.
Dawn Primarolo 162 Schedule 17, page 93, line 39 [Vol II], at end insert
'Takeovers
Dawn Primarolo 213 Page 117, line 23 [Vol I], leave out Clause 143.
Julia Goldsworthy 199 Schedule 20, page 116, line 41 [Vol II], at end insert
Julia Goldsworthy 200 Schedule 20, page 117, line 1 [Vol II], after 'means' insert '
Julia Goldsworthy 201 Schedule 20, page 117, line 3 [Vol II], at end insert
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