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| (except Clauses 13 to 15, 26, 61, 91 and 106, Schedule 14, and new Clauses relating to the effect
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| of provisions of the Bill on section 18 of the Inheritance Tax Act 1984)
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| [Fifth and Sixth Sittings]
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| Clause 23, page 26, line 10 [Vol I], at end add— |
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| | ‘(2) | In the Taxes Management Act 1970, the time limits for delivery of— |
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| | (a) | Personal tax returns set out in sections 8 and 9, |
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| | (b) | Trustee’s returns set out in section 8A, |
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| | (c) | Partnership returns set out in section 12AA, |
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| | | shall apply for the years 2006-07 to 2010-11 inclusive. |
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| | (3) | The time limits referred to in subsection (2) shall continue to apply in subsequent |
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| | years unless, following a period of full consultation in accordance with the Code |
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| | of Practice on Consultation, Parliament shall decide by primary legislation to |
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| | amend those time limits.’. |
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| Clause 24, page 26, line 13 [Vol I], at end add— |
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| | ‘(2) | The filing dates mentioned in Finance Act 1998, Schedule 18, paragraph 14 shall |
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| | apply for the years 2006–07 to 2010–11 inclusive. |
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| | (3) | The time limits referred to in subsection (2) shall continue to apply in subsequent |
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| | years unless, following a period of full consultation in accordance with the Code |
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| | of Practice on Consultation, Parliament shall decide by primary legislation to |
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| | amend those time limits.’. |
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| Page 27, line 22 [Vol I], leave out Clause 27. |
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| Schedule 1, page 150, line 7 [Vol 1], leave out from ‘arrangements’ to end of line |
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| Schedule 1, page 150, line 11 [Vol 1], leave out from ‘secure’ to end of line 12 and |
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| insert ‘that the amount in question was not eligible for qualifying relief within the |
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| meaning of Schedule 18A paragraphs 6, 7, or 8.’. |
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| Schedule 1, page 153, line 35 [Vol 1], leave out from ‘liability’ to end of line 36. |
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| Schedule 1, page 153, line 38 [Vol 1], after ‘every’ insert ‘reasonable’. |
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| Schedule 1, page 154, line 19 [Vol 1], leave out from ‘liability’ to end of line 20. |
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| Schedule 1, page 154, line 23 [Vol 1], leave out ‘immediately after the end of the |
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| current period’ and insert ‘when the claim for group relief was made’. |
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| Schedule 1, page 155, line 5 [Vol 1], leave out from ‘liability’ to end of line 6. |
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| Schedule 1, page 156, line 22 [Vol I], after ‘the’ insert ‘relevant proportion |
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| (see sub-paragraph (5)) of the’. |
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| Schedule 1, page 156, line 32 [Vol I], at end insert ‘and “the relevant |
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| proportion” means the proportion that the appropriate part of the EEA amount bears to the |
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| Page 147, line 7 [Vol I], leave out Schedule 1. |
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| | Schedule, as amended, Agreed to. |
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| Clause 30, page 28, line 20 [Vol 1], leave out ‘12’ and insert ‘24’. |
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| Clause 30, page 28, line 31 [Vol 1], leave out from ‘in’ to end of line 32 and insert |
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| ‘2006-08 or financial year 2006 and 2007.”.’. |
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| Clause 31, page 29 [Vol I], leave out lines 3 and 4. |
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| Clause 32, page 29, line 14 [Vol I], at end insert ‘; but notwithstanding the |
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| provisions of this section, a company is only a “film production company” if it meets the |
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| conditions for film tax relief as set out in section 38 of this Act.’. |
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| Ordered, that the debate be now adjourned—(Mr John Heppell.) |
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| [Adjourned till Thursday at 9.05 a.m. |
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