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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)
(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).
(a) of electricity, or
(b)of gas that is in a gaseous state and is of a kind supplied by a gas utility,
(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.
(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.
(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 (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.
Bill ordered to be brought in upon the foregoing resolutions: And that the Chairman of Ways and Means, Mr. Chancellor of the Exchequer, Mr. Secretary Prescott, Mr. Secretary Darling, Ms Secretary Hewitt, Mr. Secretary Clarke, Secretary Alan Johnson, Secretary Ruth Kelly, Mr. Des Browne, John Healey, Mr. Ivan Lewis and Dawn Primarolo do prepare and bring it in.
Dawn Primarolo accordingly presented a Bill to grant certain duties, to alter other duties, to amend the law relating to the national debt and the public revenue, and to make further provision in connection with finance: And the same was read the First time; and ordered to be read a Second time tomorrow, and to be printed. Explanatory notes to be printed [Bill 161].
DELEGATED LEGISLATION
Mr. Deputy Speaker (Sir Michael Lord): With the agreement of the House, I propose to put together the Questions on the remaining motions.
Motion made, and Question put forthwith, pursuant to Standing Order No. 118(6) (Standing Committees on Delegated Legislation),
That the draft Transport Act 2000 (Consequential Amendments) (Scotland) Order 2006, which was laid before this House on 6th February, be approved.
That the draft Railway Safety Levy Regulations 2006, which were laid before this House on 16th February, be approved.
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That the draft Grants to the Churches Conservation Trust Order 2006, which was laid before this House on 8th February, be approved.
That the draft Films (Definition of "British Film") Order 2006, which was laid before this House on 15th February, be approved.
That the draft Town and Country Planning (Fees for Applications and Deemed Applications) (Amendment) (England) Regulations 2006, which were laid before this House on 9th February, be approved.
That the draft Authorised Investment Funds (Tax) Regulations 2006, which were laid before this House on 13th February, be approved.
That the draft Tax Credits Up-rating Regulations 2006, which were laid before this House on 13th February, be approved.
That the draft Special Health Authorities (Audit) Order 2006, which was laid before this House on 13th February, be approved.
That the draft Guardian's Allowance Up-rating Order 2006, which was laid before this House on 13th February, be approved.
That the draft Child Benefit (Rates) Regulations 2006, which were laid before this House on 13th February, be approved.
That the draft Guardian's Allowance Up-rating (Northern Ireland) Order 2006, which was laid before this House on 13th February, be approved.
That the draft Employment Zones (Allocation to Contractors) Pilot Regulations 2006, which were laid before this House on 15th February, be approved.
That the draft Social Security (Reduced Rates of Class 1 Contributions, Rebates and Minimum Contributions) Order 2006, which was laid before this House on 1st March, be approved.
That the draft Restricted Byways (Application and Consequential Amendment of Provisions) Regulations 2006, which were laid before this House on 16th February, be approved.
That the draft Management of Offenders etc. (Scotland) Act 2005 (Consequential Modifications) Order 2006, which was laid before this House on 27th February, be approved.
That the draft Smoking, Health and Social Care (Scotland) Act 2005 (Consequential Modifications) (England, Wales and Northern Ireland) Order 2006, which was laid before this House on 27th February, be approved.
That the draft Water Environment and Water Services (Scotland) Act 2003 (Consequential Provisions and Modifications) Order 2006, which was laid before this House on 27th February, be approved.
That the draft Scotland Act 1998 (Transfer of Functions to the Scottish Ministers etc.) (No. 2) Order 2006, which was laid before this House on 28th February, be approved.
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That the draft Cross-Border Insolvency Regulations 2006, which were laid before this House on 1st March, be approved.
That the draft Employment Equality (Age) Regulations 2006, which were laid before this House on 9th March, be approved.
That the draft Northern Ireland Act 2000 (Modification) Order 2006, which was laid before this House on 27th February, be approved.
That the draft Serious Organised Crime and Police Act 2005 (Application and Modification of Certain Enactments to Designated Staff of SOCA) Order 2006, which was laid before this House on 28th February, be approved.
That the draft Lord Chancellor (Transfer of Functions and Supplementary Provisions) (No. 2) Order 2006, which was laid before this House on 1st March, be approved.
That the draft Information Sharing Index (England) Regulations 2006, which were laid before this House on 2nd March, be approved.
That the draft International Organisations (Immunities and Privileges) Miscellaneous Provisions Order 2006, which was laid before this House on 6th March, be approved.—[Mr. Watts.]
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