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S.C.A.  Standing Committee Proceedings: 15th June 2006            

318

 

Finance (N, continued

 
 

Mrs Theresa Villiers

 

Mr Mark Francois

 

Mr Mark Hoban

 

Mr Paul Goodman

 

Andrew Selous

 

Not called  323

 

Schedule  20,  page  120,  line  25  [Vol  II],  at end insert ‘, or

 

(d)    

a relationship breakdown settlement interest.”.’.

 

Mrs Theresa Villiers

 

Mr Mark Francois

 

Mr Mark Hoban

 

Mr Paul Goodman

 

Andrew Selous

 

Not called  244

 

Schedule  20,  page  120,  line  29  [Vol II],  leave out ‘22nd March 2006’ and insert

 

‘6th April 2007’.

 

Mrs Theresa Villiers

 

Mr Mark Francois

 

Mr Mark Hoban

 

Mr Paul Goodman

 

Andrew Selous

 

Not called  308

 

Schedule  20,  page  120,  line  34   [Vol  II],  at end insert ‘or

 

(d)    

an immediate self-settled interest.’.

 

Mrs Theresa Villiers

 

Mr Mark Francois

 

Mr Mark Hoban

 

Mr Paul Goodman

 

Andrew Selous

 

Not called  324

 

Schedule  20,  page  120,  line  34  [Vol  II],  at end insert ‘, or

 

(d)    

a relationship breakdown settlement interest.”.’.

 

Mrs Theresa Villiers

 

Mr Mark Francois

 

Mr Mark Hoban

 

Mr Paul Goodman

 

Andrew Selous

 

Not called  245

 

Schedule  20,  page  120,  line  40  [Vol II],  leave out ‘22nd March 2006’ and insert

 

‘6th April 2007’.

 

Mrs Theresa Villiers

 

Mr Mark Francois

 

Mr Mark Hoban

 

Mr Paul Goodman

 

Andrew Selous

 

Not called  279

 

Schedule  20,  page  120,  line  42  [Vol II],  after ‘end’, insert ‘section 71(1)(a) or’.

 
 

S.C.A.  Standing Committee Proceedings: 15th June 2006            

319

 

Finance (N, continued

 
 

Dawn Primarolo

 

Agreed to  369

 

Schedule  20,  page  120,  line  42  [Vol II],  after ‘71A’ insert ‘or 71D’.

 

Mrs Theresa Villiers

 

Mr Mark Francois

 

Mr Mark Hoban

 

Mr Paul Goodman

 

Andrew Selous

 

Not called  246

 

Schedule  20,  page  121,  line  1  [Vol II],  leave out ‘22nd March 2006’ and insert

 

‘6th April 2007’.

 

Dawn Primarolo

 

Agreed to  370

 

Schedule  20,  page  121,  line  7  [Vol II],  leave out sub-paragraph (4).

 

Mrs Theresa Villiers

 

Mr Mark Francois

 

Mr Mark Hoban

 

Mr Paul Goodman

 

Andrew Selous

 

Not called  247

 

Schedule  20,  page  121,  line  15  [Vol II],  leave out ‘22nd March 2006’ and insert

 

‘6th April 2007’.

 

Mrs Theresa Villiers

 

Mr Mark Francois

 

Mr Mark Hoban

 

Mr Paul Goodman

 

Andrew Selous

 

Not called  325

 

Schedule  20,  page  121,  line  19  [Vol  II],  at end insert ‘, or

 

(c)    

a relationship breakdown settlement interest.”.’.

 

Mrs Theresa Villiers

 

Mr Mark Francois

 

Mr Mark Hoban

 

Mr Paul Goodman

 

Andrew Selous

 

Not called  248

 

Schedule  20,  page  121,  line  21  [Vol II],  leave out ‘22nd March 2006’ and insert

 

‘6th April 2007’.

 

Mrs Theresa Villiers

 

Mr Mark Francois

 

Mr Mark Hoban

 

Mr Paul Goodman

 

Andrew Selous

 

Not called  249

 

Schedule  20,  page  122,  line  1  [Vol II],  leave out ‘22nd March 2006’ and insert

 

‘6th April 2007’.

 
 

S.C.A.  Standing Committee Proceedings: 15th June 2006            

320

 

Finance (N, continued

 
 

Mrs Theresa Villiers

 

Mr Mark Francois

 

Mr Mark Hoban

 

Mr Paul Goodman

 

Andrew Selous

 

Not called  326

 

Schedule  20,  page  122,  line  5  [Vol  II],  at end insert ‘, or

 

(c)    

a relationship breakdown settlement interest.”.’.

 

Mrs Theresa Villiers

 

Mr Mark Francois

 

Mr Mark Hoban

 

Mr Paul Goodman

 

Andrew Selous

 

Not called  250

 

Schedule  20,  page  122,  line  12  [Vol II],  leave out ‘22nd March 2006’ and insert

 

‘6th April 2007’.

 

Mrs Theresa Villiers

 

Mr Mark Francois

 

Mr Mark Hoban

 

Mr Paul Goodman

 

Andrew Selous

 

Not called  251

 

Schedule  20,  page  122,  line  18  [Vol II],  leave out ‘22nd March 2006’ and insert

 

‘6th April 2007’.

 

Mrs Theresa Villiers

 

Mr Mark Francois

 

Mr Mark Hoban

 

Mr Paul Goodman

 

Andrew Selous

 

Not called  309

 

Schedule  20,  page  122,  line  23  [Vol  II],  at end insert ‘or

 

(d)    

an immediate self-settled interest.’.

 

Mrs Theresa Villiers

 

Mr Mark Francois

 

Mr Mark Hoban

 

Mr Paul Goodman

 

Andrew Selous

 

Not called  327

 

Schedule  20,  page  122,  line  23  [Vol  II],  at end insert ‘, or

 

(d)    

a relationship breakdown settlement interest.”.’.

 

Dawn Primarolo

 

Agreed to  371

 

Schedule  20,  page  122,  line  27  [Vol II],  after ‘71A,’ insert ‘71D,’.

 
 

S.C.A.  Standing Committee Proceedings: 15th June 2006            

321

 

Finance (N, continued

 
 

Mrs Theresa Villiers

 

Mr Mark Francois

 

Mr Mark Hoban

 

Mr Paul Goodman

 

Andrew Selous

 

Not selected  378

 

Schedule  20,  page  122,  line  29  [Vol II],  at end insert ‘but not to include certain

 

life insurance policies’.

 

Mrs Theresa Villiers

 

Mr Mark Francois

 

Mr Mark Hoban

 

Mr Paul Goodman

 

Andrew Selous

 

Negatived on division  379

 

Schedule  20,  page  122,  line  34  [Vol II],  at end insert—

 

  ‘(2A)  

After sub-paragraph 1(f) insert—

 

“(g)    

property in the form of a life protection policy;

 

(h)    

proceeds from a life protection policy, within two years

 

after any death giving rise to benefits under the policy.”.’.

 

Mrs Theresa Villiers

 

Mr Mark Francois

 

Mr Mark Hoban

 

Mr Paul Goodman

 

Andrew Selous

 

Not called  252

 

Schedule  20,  page  123,  line  2  [Vol II],  leave out ‘22nd March 2006’ and insert

 

‘6th April 2007’.

 

Mrs Theresa Villiers

 

Mr Mark Francois

 

Mr Mark Hoban

 

Mr Paul Goodman

 

Andrew Selous

 

Not called  310

 

Schedule  20,  page  123,  line  6  [Vol  II],  at end insert ‘and

 

(c)    

an immediate self-settled interest.’.

 

Mrs Theresa Villiers

 

Mr Mark Francois

 

Mr Mark Hoban

 

Mr Paul Goodman

 

Andrew Selous

 

Not called  328

 

Schedule  20,  page  123,  line  6  [Vol  II],  at end insert ‘, and

 

(iv)    

not a relationship breakdown settlement interest.’.

 
 

S.C.A.  Standing Committee Proceedings: 15th June 2006            

322

 

Finance (N, continued

 
 

Mrs Theresa Villiers

 

Mr Mark Francois

 

Mr Mark Hoban

 

Mr Paul Goodman

 

Andrew Selous

 

Not called  253

 

Schedule  20,  page  123,  line  16  [Vol II],  leave out ‘22nd March 2006’ and insert

 

‘6th April 2007’.

 

Mrs Theresa Villiers

 

Mr Mark Francois

 

Mr Mark Hoban

 

Mr Paul Goodman

 

Andrew Selous

 

Not called  380

 

Schedule  20,  page  123,  line  20  [Vol II],  at end insert—

 

‘19A      

After section 58(3) insert—

 

“58(4)  

In sub-paragraph 1(g) and 1(h) above a ‘life protection policy’ is a

 

policy where the benefit arising on any death or disability is at all

 

times no less that a number equal to 10 multiplied by the highest

 

premium paid in any period of 12 months.”.’.

 

Mrs Theresa Villiers

 

Mr Mark Francois

 

Mr Mark Hoban

 

Mr Paul Goodman

 

Andrew Selous

 

Not selected  254

 

Schedule  20,  page  123,  line  21  [Vol II],  leave out ‘22nd March 2006’ and insert

 

‘6th April 2007’.

 

Mrs Theresa Villiers

 

Mr Mark Francois

 

Mr Mark Hoban

 

Mr Paul Goodman

 

Andrew Selous

 

Not called  255

 

Schedule  20,  page  123,  line  30  [Vol II],  leave out ‘22nd March 2006’ and insert

 

‘6th April 2007’.

 

Mrs Theresa Villiers

 

Mr Mark Francois

 

Mr Mark Hoban

 

Mr Paul Goodman

 

Andrew Selous

 

Not called  329

 

Schedule  20,  page  123,  line  32  [Vol  II],  after first ‘interest’, insert ‘, a

 

relationship breakdown settlement interest’.

 
 

S.C.A.  Standing Committee Proceedings: 15th June 2006            

323

 

Finance (N, continued

 
 

Mrs Theresa Villiers

 

Mr Mark Francois

 

Mr Mark Hoban

 

Mr Paul Goodman

 

Andrew Selous

 

Not called  311

 

Schedule  20,  page  123,  line  32  [Vol  II],  leave out ‘or’.

 

Mrs Theresa Villiers

 

Mr Mark Francois

 

Mr Mark Hoban

 

Mr Paul Goodman

 

Andrew Selous

 

Not called  312

 

Schedule  20,  page  123,  line  32  [Vol  II],  after first ‘interest’, insert ‘or an

 

immediate self-settled interest’.

 

Mrs Theresa Villiers

 

Mr Mark Francois

 

Mr Mark Hoban

 

Mr Paul Goodman

 

Andrew Selous

 

Not called  256

 

Schedule  20,  page  123,  line  38  [Vol II],  leave out ‘22nd March 2006’ and insert

 

‘6th April 2007’.

 

Mrs Theresa Villiers

 

Mr Mark Francois

 

Mr Mark Hoban

 

Mr Paul Goodman

 

Andrew Selous

 

Not called  313

 

Schedule  20,  page  123,  line  39  [Vol  II],  leave out ‘or’.

 

Mrs Theresa Villiers

 

Mr Mark Francois

 

Mr Mark Hoban

 

Mr Paul Goodman

 

Andrew Selous

 

Not called  314

 

Schedule  20,  page  123,  line  40  [Vol  II],  after ‘interest’, insert ‘or an immediate

 

self-settled interest’.

 

Mrs Theresa Villiers

 

Mr Mark Francois

 

Mr Mark Hoban

 

Mr Paul Goodman

 

Andrew Selous

 

Not called  257

 

Schedule  20,  page  123,  line  42  [Vol II],  leave out ‘22nd March 2006’ and insert

 

‘6th April 2007’.

 

Dawn Primarolo

 

Agreed to  372

 

Schedule  20,  page  124,  line  28  [Vol II],  after ‘71A,’ insert ‘71D,’.

 
 

S.C.A.  Standing Committee Proceedings: 15th June 2006            

324

 

Finance (N, continued

 
 

Mrs Theresa Villiers

 

Mr Mark Francois

 

Mr Mark Hoban

 

Mr Paul Goodman

 

Andrew Selous

 

Not selected  258

 

Schedule  20,  page  124,  line  29  [Vol II],  leave out ‘22nd March 2006’ and insert

 

‘6th April 2007’.

 

Mrs Theresa Villiers

 

Mr Mark Francois

 

Mr Mark Hoban

 

Mr Paul Goodman

 

Andrew Selous

 

Withdrawn  269

 

Schedule  20,  page  124  [Vol II],  leave out lines 31 to 33 and insert—

 

‘23      

Section 80(3) of IHTA 1984 shall be replaced with the following provision—

 

“(3)    

This section shall not apply if the occasion first referred to in

 

subsection (1) above occurred before 27th March 1974 or (unless that

 

occasion was the coming into existence of an immediate post-death

 

interest) on, or after, 22nd March 2006.”.’.

 

Dawn Primarolo

 

Agreed to  373

 

Schedule  20,  page  124,  line  31  [Vol II],  leave out from ‘section’ to end of line 33

 

and insert ‘80 of IHTA 1984 (postponement of commencement date of settlement where

 

settlor, or spouse or civil partner or surviving spouse or surviving civil partner, has

 

interest in possession at outset), after subsection (3) insert—

 

“(4)    

Where the occasion first referred to in subsection (1) above occurs on

 

or after 22nd March 2006, this section applies only if the interest in

 

possession first referred to in that subsection is an immediate post-

 

death interest.”.’.

 

Mrs Theresa Villiers

 

Mr Mark Francois

 

Mr Mark Hoban

 

Mr Paul Goodman

 

Andrew Selous

 

Not called  259

 

Schedule  20,  page  124,  line  33  [Vol II],  leave out ‘22nd March 2006’ and insert

 

‘6th April 2007’.

 

Mrs Theresa Villiers

 

Mr Mark Francois

 

Mr Mark Hoban

 

Mr Paul Goodman

 

Andrew Selous

 

Not called  330

 

Schedule  20,  page  125,  line  11  [Vol  II],  after ‘interest’, insert ‘, or

 

(iii)    

a relationship breakdown settlement interest.’.

 
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