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| (except Clauses 1, 3, 7, 8, 12, 20, 21, 25, 67 and 81 to 84, Schedules 1, 18, 22 and 23, and
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| New Clauses relating to Microgeneration)
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| [thirteenth and fourteenth SITTINGs]
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| Clause 97, page 68, line 20, after ‘above’, insert ‘in respect of any supply made |
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| after the date on which the order has effect.’. |
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| Clause 97, page 68, line 22, at end add— |
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| | ‘(9C) | An order may not be made under this subsection unless a draft of the statutory |
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| | instrument containing the order has been laid before, and approved by a |
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| | resolution of, the House of Commons.’. |
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| | Clauses 98 to 104 Agreed to. |
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| Schedule 25, page 275, line 41, leave out ‘charitable purposes only’ and insert ‘a |
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| purpose other than that of private gain (within the meaning of the Gambling Act 2005)’. |
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| | Schedule, as amended, Agreed to. |
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| | Clauses 105 to 108 Agreed to. |
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| Schedule 26, page 281, line 17, at end insert— |
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| | ‘8A | In paragraph 4(2C)(b) of Schedule 26 to FA 2002 (derivative contracts: |
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| | contracts excluded by virtue of their underlying subject matter), for “quoted” |
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| | Schedule, as amended, Agreed to. |
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| | Clauses 109 to 110 Agreed to. |
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| | Charge on benefits received by former owner of property |
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| To move the following Clause:— |
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| | ‘(1) | Paragraph 11 of Schedule 15 to the Finance Act 2004 is amended as follows. |
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| | (2) | At the end of sub-paragraph (9)(a)(i), there is inserted “or the property from time |
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| | to time representing such property which has been disposed of,”. |
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| | (3) | In sub-paragraph (11), at the beginning, there is inserted “Subject to sub- |
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| | (4) | After sub-paragraph (12) there is inserted— |
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| | “(12A) | Sub-paragraph 12 shall not apply if in the taxable period both the |
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| | following conditions are satisfied: |
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| | (a) | the person in whose estate the relevant property is comprised for |
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| | the purposes of IHTA 1984 as a result of section 49(1) of that Act |
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| | (treatment of interests in possession) is the settlor of the relevant |
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| | property which has become comprised in the settlement and he |
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| | has a qualifying interest in possession in such relevant property; |
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| | (b) | the relevant property is held directly by the trustees and is the |
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| | settled property in which the settlor has a qualifying interest in |
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| | | and if the above conditions are both satisfied in only part of the taxable |
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| | period sub-paragraph (12) shall not apply to that part of the year of |
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| | assessment in which they are not so satisfied; |
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| | | and “settlor” shall have the meaning given to it by section 44 IHTA 1984 |
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| | and “qualifying interest in possession” shall have the meaning given to it |
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| | by section 59 IHTA 1984’.
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| To move the following Clause:— |
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| | ‘(1) | Section 69 of the Taxation of Chargeable Gains Act 1992 is amended as follows. |
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| | (2) | In subsection (2D) for the words after “were resident in the United Kingdom” |
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| | substitute the words “in relation to the settlement unless the general |
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| | administration of the trusts is ordinarily carried on outside the United |
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| | Missing trader intra community fraud |
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| | Second reading negatived on division nc3 |
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| To move the following Clause:— |
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| | ‘HMRC shall lay a report before Parliament every three months on the measures |
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| | taken by the Government to combat missing trader intra community (MTIC) |
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| | fraud and the effects these measures are having on VAT compliance system |
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| | Clauses 111 and 112 Agreed to. |
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| Schedule 27, page 292, line 16, column 2, at end insert— |
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| | | | | | | | | | | | (b) | in subsection (13), paragraph (b) and the |
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| Schedule 27, page 293, line 38, column 2, leave out ‘2(2) to (5),’ and insert |
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| Schedule 27, page 294, line 44, column 2, leave out ‘3,’. |
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| Schedule 27, page 294, column 2, leave out line 49. |
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| Schedule 27, page 295, column 2, leave out line 2 and insert— |
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| | ‘In section 442(6), paragraph (b) and the word |
| | | | | | | | | | | | | | | In Schedule 1, paragraph 137(8).’. |
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| Schedule 27, page 299, line 36, leave out ‘14(1)(b),’ and insert ‘14(1)(b) and (4),’. |
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| | Schedule, as amended, Agreed to. |
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| | Bill, as amended, to be reported. |
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