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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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| | Clauses 58 and 59 Agreed to. |
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| Clause 60, page 41, line 5, leave out ‘19(4)’ and insert ‘19’. |
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| Clause 60, page 41, line 6, after ‘fees)’ insert ‘— |
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| | (a) | in sub-paragraph (4),’. |
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| Clause 60, page 41, line 9, leave out from ‘company’ to end of line 10 and insert |
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| ‘throughout a period during which it created the whole or greater part (in terms of value) |
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| of the intangible asset.”, and |
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| | (b) | after sub-paragraph (7) insert— |
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| | (a) | the relevant company acquired all the shares (“old |
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| | shares”) in another company (“the old company”) at |
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| | a time when the only shares issued in the relevant |
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| | company were subscriber shares, and |
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| | (b) | the consideration for the old shares consisted wholly |
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| | of the issue of shares in the relevant company, |
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| | | references in sub-paragraph (4) to the relevant company |
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| | include the old company.”’. |
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| Clause 60, page 41, line 11, leave out ‘amendment made by subsection (1) has’ and |
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| insert ‘amendments made by subsection (1) have’. |
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| Clause 60, page 41, line 13, leave out ‘It also has’ and insert ‘They also have’. |
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| Clause 60, page 41, line 30, leave out ‘amendment’ and insert ‘amendments’. |
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| | Clause, as amended, Agreed to. |
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| | Clauses 61 to 64 Agreed to. |
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| Clause 65, page 42, line 28, at end insert— |
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| | ‘(1A) | Paragraph 21 of Schedule 15 to the Finance Act 2004 shall be amended by |
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| | leaving out subparagraph (1)(b). |
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| | (1B) | Paragraph 22 of Schedule 15 to the Finance Act 2004 shall be amended by |
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| | leaving out subparagraph (1)(b).’. |
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| | Negatived on division 119 |
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| Clause 65, page 42, line 35, at end insert— |
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| | ‘(4) | Any purported election made on the appropriate form or before the regulations |
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| | prescribing the form of election came into effect shall be deemed always to have |
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| | been made in the prescribed manner under subparagraph (2) above.’. |
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| Ordered, That further consideration of the Bill be adjourned until Tuesday 5th June at 10.30 a.m.— |
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| [Adjourned till Tuesday 5th June at 10.30 a.m. |
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