| Session 2006-2007 |
| Commons Journal 263
Chronological Index
Page 253 2006-2007 Volume 263 [No. 68.] Monday 26th March 2007. The House met at half-past Two o’clock. PRAYERS.
Minutes of Proceedings of the Committee to lie upon the Table.
Minutes of Proceedings of the Committee to lie upon the Table.
Minutes of Proceedings of the Committee to lie upon the Table.
(1) It is expedient to amend the law with respect to the National Debt and the public revenue and to make further provision in connection with finance. (2) This Resolution does not extend to the making of any amendment with respect to value added tax so as to provide— (a) for zero-rating or exempting a supply, acquisition or importation; (b) for refunding an amount of tax; (c) for any relief, other than a relief that— And the Question being again proposed:—The House resumed the adjourned Debate. And it being Ten o’clock, the Debate stood adjourned. Ordered, That the Debate be resumed to-morrow.
(1) the Speaker shall put the Questions on the Motions in the name of Mr Jack Straw relating to: (a) Communications Allowance; (b) Notices of Questions etc. during September; (c) Select Committees (Reports); and (d) Parliamentary contributory pension fund not later than two hours after the commencement of proceedings on the first Motion; such Questions shall include the Questions on any Amendments selected by the Speaker which may then be moved; proceedings may continue, though opposed after the moment of interruption; and Standing Order No. 41A (Deferred divisions) shall not apply; and (2) notwithstanding the provisions of Standing Order No. 16 (Proceedings under an Act or on European Union documents), the Speaker shall put the Question necessary to dispose of proceedings on the Motion in the name of Secretary Tessa Jowell relating to Betting, Gaming and Lotteries not later than three hours after their commencement; proceedings may continue, though opposed, after the moment of interruption; and Standing Order No. 41A (Deferred divisions) shall not apply.—(Mr John Heppell.)
Page 254 Monday 26th March 2007 2006-2007 Volume 263 Back to top
(1) Roger William Boote and residents of the town of Honiton, Devon, and neighbouring parishes for the reinstatement of the night time small injuries unit at Honiton Hospital; and (2) Janet R Rendle and residents of the town of Tiverton, Devon, and neighbouring parishes for the reinstatement of the night time small injuries unit at Tiverton Hospital were presented and read; and ordered to lie upon the Table and to be printed.
And accordingly, the House, having continued to sit till twenty-nine minutes to Eleven o’clock, adjourned till to-morrow. [Adjourned at 10.31 p.m. APPENDIX I Papers presented or laid upon the Table: Paper subject to Affirmative Resolution:
Papers subject to Negative Resolution:
(2) Electricity Act 1989 (Exemption from the Requirement for a Generation Licence) (Gunfleet Sand) (England and Wales) Order 2007 (S.I., 2007, No. 990), dated 21st March 2007 [by Act], with Explanatory Memoranda thereon [by Command] [Mr Secretary Darling].
(2) Local Elections (Principal Areas) (Welsh Forms) Order 2007 (S.I., 2007, No. 1015); and (3) Parliamentary Elections (Welsh Forms) Order 2007 (S.I., 2007, No. 1014), dated 26th March 2007 [by Act], with Explanatory Memoranda thereon [by Command] [Bridget Prentice]. Other Papers:
(2) Government Response to the Third Report from the Culture, Media and Sport Committee, Session 2006–07, on Call TV Quiz Shows [by Command] [Cm. 7071 and 7072] [Secretary Tessa Jowell].
Page 255 Monday 26th March 2007 2006-2007 Volume 263 Back to top
(2) Principal Civil Service Pension Scheme (Amendment) Scheme 2007 [by Act] [Hilary Armstrong]. Papers withdrawn:
APPENDIX II General Committees
APPENDIX III Reports from Select Committees
(1) Minutes of Evidence taken before the Education and Skills Committee; to be printed [No. 333-iii]; and (2) Memoranda laid before the Committee; to be published [Mr Barry Sheerman].
(2) The human rights of older persons in healthcare: Minutes of Evidence taken before the Committee; to be printed [No. 378-ii] [Mr Andrew Dismore].
(2) Estimating and monitoring the costs of building roads in England: Minutes of Evidence taken before the Committee; to be printed [No 426-i] [Mr Edward Leigh].
(2) The 2007 Budget: Minutes of Evidence taken before the Committee; to be printed [No. 389-i] [John McFall]. Page 256 Monday 26th March 2007 2006-2007 Volume 263 Back to top [No. 69.] Tuesday 27th March 2007. The House met at half-past Two o’clock. PRAYERS.
Ordered, That the Bill be read a second time on Wednesday 25th April at Four o’clock.
(1) A Memorandum; and (2) That it had gone through the Bill and made Amendments thereunto. Memorandum to lie upon the Table and to be published. Certain Memoranda (reported on 15th, 20th and 22nd March and this day) to be printed. Bill, as amended in the Public Bill Committee, to be considered to-morrow. Minutes of Proceedings of the Committee to lie upon the Table.
Minutes of Proceedings of the Committee to lie upon the Table.
That the Committee takes note of European Union Document No. 5154/07, Draft Directive amending Directive 2003/87/EC so as to include aviation activities in the scheme for greenhouse gas emission allowance trading within the Community; welcomes the work of the European Commission in developing proposals to address the climate change impacts of aviation; and supports the Government’s approach of pressing for the early inclusion of aviation into the Emissions Trading Scheme. Resolution to lie upon the Table. Minutes of Proceedings of the Committee to lie upon the Table.
European Union (Information, etc.) Bill [Lords],—The Lords have passed a Bill to make provision for information to be made available in various public places relating to the activities and organisation of the European Union; to make provision for the flying of the flag of the European Union on various public buildings; to provide information to further the establishment of twinning arrangements between towns in the United Kingdom and elsewhere in the European Union in accordance with the European Union’s town twinning support scheme; and for connected purposes; to which the Lords desire the concurrence of this House. The Lords have agreed to the Welfare Reform Bill, with Amendments; to which the Lords desire the concurrence of this House. The Lords have come to the following Resolution to which the Lords desire the agreement of this House: That it is expedient that a Joint Committee of Lords and Commons be appointed to consider and report on the draft Climate Change Bill presented to both Houses on 13th March (Cm. 7040), and that the Committee should report on the draft Bill by 13th July.
Ordered, That the Explanatory Notes relating to Lords Amendments to the Welfare Reform Bill be printed [Bill 89–EN].
Ordered, That the Explanatory Notes relating to the Northern Ireland (St Andrews Agreement) (No. 2) Bill be printed [Bill 84–EN]. Page 257 Tuesday 27th March 2007 2006-2007 Volume 263 Back to top
Timetable 1. (1) Proceedings on Second Reading, in Committee, on consideration and on Third Reading shall be completed at this day’s sitting. (2) Those proceedings shall be brought to a conclusion, if not previously concluded, three hours after the commencement of proceedings on the Motion for this Order. Timing of proceedings and Questions to be put 2. (1) As soon as the proceedings on the Motion for this Order have been concluded, the Order for the Second Reading of the Bill shall be read. (2) When the Bill has been read a second time— (a) it shall, notwithstanding Standing Order No. 63 (Committal of bills not subject to a programme order), stand committed to a Committee of the whole House without any Question being put; (b) the Speaker shall leave the Chair whether or not notice of an Instruction has been given. 3. On the conclusion of proceedings in Committee the Chairman shall report the Bill to the House without putting any Question and, if the Bill is reported with amendments, the House shall proceed to consider the Bill as amended without any Question being put. 4. For the purpose of bringing any proceedings to a conclusion in accordance with paragraph 1 the Speaker or Chairman shall forthwith put the following Questions (but no others)— (a) any Question already proposed from the Chair; (b) any Question necessary to bring to a decision a Question so proposed; (c) the Question on any amendment moved or Motion made by a Minister of the Crown; (d) any other Question necessary for the disposal of the business to be concluded. 5. On a Motion so made for a new Clause or a new Schedule, the Chairman or Speaker shall put only the Question that the Clause or Schedule be added to the Bill. Consideration of Lords Amendments 6. (1) Any Lords Amendments to the Bill shall be considered forthwith without any Question being put (and any proceedings interrupted for that purpose shall be suspended accordingly). (2) Proceedings on consideration of Lords Amendments shall be brought to a conclusion, if not previously concluded, one hour after their commencement; and any proceedings suspended under paragraph 6(1) of this Order shall thereupon be resumed. 7. (1) This paragraph applies for the purpose of bringing any proceedings to a conclusion in accordance with paragraph 6. (2) The Speaker shall first put forthwith any Question already proposed from the Chair and not yet decided. (3) If that Question is for the amendment of a Lords Amendment the Speaker shall then put forthwith— (a) a single Question on any further Amendments of the Lords Amendment moved by a Minister of the Crown, and (b) the Question on any Motion made by a Minister of the Crown, That this House agrees or disagrees with the Lords in their Amendment or (as the case may be) in their Amendment as amended. Page 258 Tuesday 27th March 2007 2006-2007 Volume 263 Back to top (4) The Speaker shall then put forthwith— (a) a single Question on any Amendments moved by a Minister of the Crown to a Lords Amendment, and (b) the Question on any Motion made by a Minister of the Crown, That this House agrees or disagrees with the Lords in their Amendment or (as the case may be) in their Amendment as amended. (5) The Speaker shall then put forthwith the Question on any Motion made by a Minister of the Crown, That this House disagrees with the Lords in a Lords Amendment. (6) The Speaker shall then put forthwith the Question, That this House agrees with the Lords in all the remaining Lords Amendments. (7) As soon as the House has agreed or disagreed with the Lords in any of their Amendments, or disposed of an Amendment relevant to a Lords Amendment which has been disagreed to, the Speaker shall put forthwith a single Question on any Amendments moved by a Minister of the Crown and relevant to the Lords Amendment. Subsequent stages 8. (1) Any further Message from the Lords on the Bill shall be considered forthwith without any Question being put (and any proceedings interrupted for that purpose shall be suspended accordingly). (2) Proceedings on any further Message from the Lords shall, if not previously concluded, be brought to a conclusion one hour after their commencement; and any proceedings suspended under paragraph 8(1) of this Order shall thereupon be resumed. 9. (1) This paragraph applies for the purpose of bringing any proceedings to a conclusion in accordance with paragraph 8. (2) The Speaker shall first put forthwith any Question which has already been proposed from the Chair and not yet decided. (3) The Speaker shall then put forthwith the Question on any Motion made by a Minister of the Crown which is related to the Question already proposed from the Chair. (4) The Speaker shall then put forthwith the Question on any Motion made by a Minister of the Crown on or relevant to any of the remaining items in the Lords Message. (5) The Speaker shall then put forthwith the Question, That this House agrees with the Lords in all the remaining Lords Proposals. Reasons Committee 10. (1) The Speaker shall put forthwith the Question on any Motion made by a Minister of the Crown for the appointment, nomination and quorum of a Committee to draw up Reasons in relation to the Bill and the appointment of its Chairman. (2) A Committee appointed to draw up Reasons shall report before the conclusion of the sitting at which it is appointed. (3) Proceedings in the Committee shall, if not previously concluded, be brought to a conclusion 30 minutes after their commencement. (4) For the purpose of bringing any proceedings to a conclusion in accordance with sub-paragraph (3) the Chairman shall— (a) first put forthwith any Question which has been proposed from the Chair but not yet decided, and (b) then put forthwith successively Questions on motions which may be made by a Minister of the Crown for assigning a Reason for disagreeing with the Lords in any of their Amendments. (5) The proceedings of the Committee shall be reported without any further Question being put. Miscellaneous 11. Paragraph (1) of Standing Order No. 15 (Exempted business) shall apply in so far as necessary for the purposes of this Order. 12. The proceedings on any Motion made by a Minister of the Crown for varying or supplementing the provisions of this Order shall, if not previously concluded, be brought to a conclusion one hour after their commencement and paragraph (1) of Standing Order No. 15 shall apply to those proceedings. 13. Standing Order No. 82 (Business Committee) shall not apply in relation to any proceedings to which this Order applies. Page 259 Tuesday 27th March 2007 2006-2007 Volume 263 Back to top 14. No Motion shall be made, except by a Minister of the Crown, to alter the order in which any proceedings on the Bill are taken or to re-commit the Bill; and the Question on any such Motion shall be put forthwith. 15. No dilatory Motion shall be made in relation to proceedings to which this Order applies except by a Minister of the Crown; and the Question on any such Motion shall be put forthwith. 16. (1) This paragraph applies if— (a) a Motion for the Adjournment of the House under Standing Order No. 24 (Adjournment on specific and important matter that should have urgent consideration) has been stood over to Seven o’clock, but (b) proceedings to which this Order applies have begun before then. (2) Proceedings on that Motion shall stand postponed until the conclusion of those proceedings. 17. If the House is adjourned, or the sitting is suspended, before the conclusion of any proceedings to which this Order applies, no notice shall be required of a Motion made at the next sitting by a Minister of the Crown for varying or supplementing the provisions of this Order. 18. Proceedings to which this Order applies shall not be interrupted under any Standing Order relating to the sittings of the House. 19. The Speaker shall not adjourn the House until— (a) any Message from the Lords on the Bill has been received; (b) he has reported the Royal Assent to any Act agreed upon by both Houses.— (Mr Secretary Hain.)
And a Motion being made, and the Question being proposed, That the Bill be now read a second time; And it being three hours after the commencement of proceedings on the Motion relating to Business of the House: Northern Ireland (St Andrews Agreement) (No. 2) Bill, the Deputy Speaker put the Question, pursuant to Order [this day]:—It was agreed to. The House, pursuant to Order [this day], resolved itself into a Committee on the Bill. (In the Committee) It being three hours after the commencement of proceedings on the Motion relating to the Business of the House: Northern Ireland (St Andrews Agreement) (No. 2) Bill, the Chairman put forthwith the Questions necessary to bring proceedings in Committee to a conclusion. Clauses Nos. 1 and 2 agreed to. Whereupon the Chairman left the Chair to report the Bill to the House, pursuant to Order [this day]. The Deputy Speaker resumed the Chair; and Mr Alan Campbell reported, That the Committee had gone through the Bill and made no Amendment thereunto. A Motion was made and the Question being put forthwith, pursuant to Order [this day], That the Bill be now read the third time:—It was agreed to. The Bill was accordingly read the third time, and passed.
(1) It is expedient to amend the law with respect to the National Debt and the public revenue and to make further provision in connection with finance. (2) This Resolution does not extend to the making of any amendment with respect to value added tax so as to provide— (a) for zero-rating or exempting a supply, acquisition or importation; (b) for refunding an amount of tax; (c) for any relief, other than a relief that— And the Question being again proposed:—The House resumed the adjourned Debate; Page 260 Tuesday 27th March 2007 2006-2007 Volume 263 Back to top
The Lords have agreed to the Northern Ireland (St Andrews Agreement) (No. 2) Bill, without Amendment.
Northern Ireland (St Andrews Agreement) Act 2007.
And it being Ten o’clock, the Debate stood adjourned.
And the Question being put:—It was agreed to. The Deputy Speaker then, pursuant to paragraph (3) of Standing Order No. 51 (Ways and means motions), put forthwith the Questions necessary to dispose of the further Motions which were made by Mr Chancellor of the Exchequer. 2. Income tax (charge and rates for 2007–08) Resolved, That income tax is charged for the tax year 2007–08; and for that tax year— (a) the starting rate is 10%, (b) the basic rate is 22%, and (c) the higher rate is 40%. And it is 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. 3. Corporation tax (charge and main rates for financial year 2008) Resolved, That corporation tax is charged for the financial year 2008; and for that year the rate of corporation tax is— (a) 28% on profits of companies other than ring fence profits, and (b) 30% on ring fence profits of companies. 4. Corporation tax (small companies’ rates and fractions for financial year 2007) The Question being put, That for the financial year 2007— (a) the small companies’ rate is 20% on profits of companies other than ring fence profits and 19% on ring fence profits of companies, and (b) the fraction mentioned in section 13(2) of the Income and Corporation Taxes Act 1988 is 1/40th in relation to profits of companies other than ring fence profits and 11/400ths in relation to ring fence profits of companies; The House divided. Tellers for the Ayes, Claire Ward, Jonathan Shaw: 295. Tellers for the Noes, Mr Mark Lancaster, Mr Tobias Ellwood: 232. So the Question was agreed to. Wednesday 28th March 2007 5. Inheritance tax (rates and bands for 2010–11) Resolved, That provision may be made for substituting the Table in Schedule 1 to the Inheritance Tax Act 1984 in relation to chargeable transfers made on or after 6th April 2010. Page 261 Tuesday 27th March 2007 2006-2007 Volume 263 Back to top 6. Rates of duty on alcoholic liquor Resolved, That— (1) The Alcoholic Liquor Duties Act 1979 is amended as follows. (2) In section 36(1AA)(a) (standard rate of duty on beer), for “£13.26” substitute “£13.71”. (3) In section 62(1A) (rates of duty on cider)— (a) in paragraph (a) (rate of duty per hectolitre in the case of sparkling cider of a strength exceeding 5.5 per cent), for “£166.70” substitute “£172.33”, (b) in paragraph (b) (rate of duty per hectolitre in the case of cider of a strength exceeding 7.5 per cent which is not sparkling cider), for “£38.43” substitute “£39.73”, and (c) in paragraph (c) (rate of duty per hectolitre in any other case), for “£25.61” substitute “£26.48”. (4) For Part 1 of the Table in Schedule 1 substitute—
(5) The amendments made by this Resolution come into force on 26th March 2007. And it is 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. 7. Rates of tobacco products duty Resolved, That— (1) For the Table in Schedule 1 to the Tobacco Products Duty Act 1979 there is substituted—
(2) The amendment made by this Resolution comes into force at 6 p.m. on 21st March 2007. And it is 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. Page 262 Tuesday 27th March 2007 2006-2007 Volume 263 Back to top 8. Rates of gaming duty Resolved, That provision may be made for and in connection with replacing the Table in section 11(2) of the Finance Act 1997. 9. Remote gaming duty Resolved, That provision may be made for a duty on remote gaming. 10. Amusement machine licence duty Resolved, That— (1) In section 23(3) of the Betting and Gaming Duties Act 1981, in the definition of “Category C”, in paragraph (ii)(b), for “£25” there is substituted “£35”. (2) The amendment made by this Resolution comes into force on 22nd March 2007. And it is 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. 11. Fuel duty rates and rebates Resolved, That provision may be made amending rates of duty and rebate in the Hydrocarbon Oil Duties Act 1979. 12. Rates of vehicle excise duty Resolved, That— (1) Schedule 1 to the Vehicle Excise and Registration Act 1994 (annual rates of duty) is amended as follows. (2) In paragraph 1 (general)— (a) in sub-paragraph (2) (vehicle not covered elsewhere in Schedule otherwise than with engine cylinder capacity not exceeding 1,549cc), for “£175” substitute “£180”, and (b) in sub-paragraph (2A) (vehicle not covered elsewhere in Schedule with engine cylinder capacity not exceeding 1,549cc), for “£110” substitute “£115”. (3) Paragraph 1B (graduated rates for light passenger vehicles) is amended as follows. (4) For the words from “Table A” to “date,” substitute “the following table”. (5) For “, or is liable to the standard rate or the premium” substitute “or is liable to the standard”. (6) For Tables A and B substitute—
The table has effect in relation to vehicles first registered before 23rd March 2006 as if— (7) For paragraphs 1D and 1E substitute— “The standard rate 1D A vehicle is liable to the standard rate of duty if it does not qualify for the reduced rate of duty.” (8) In paragraph 1J (light goods vehicles) (a) in sub-paragraph (a) (vehicle which is not lower-emission van), for “£170” substitute “£175”, and (b) in sub-paragraph (b) (lower-emission van), for “£110” substitute “£115”. Page 263 Tuesday 27th March 2007 2006-2007 Volume 263 Back to top (9) In paragraph 2(1) (motorcycles)— (a) in paragraph (b) (motorbicycle and engine’s cylinder capacity more than 150cc but not more than 400cc), for “£31” substitute “£32”, (b) in paragraph (c) (motorbicycle and engine’s cylinder capacity more than 400cc but not more than 600cc), for “£46” substitute “£47”, and (c) in paragraph (d) (any other case), for “£62” substitute “£64”. (10) The amendments made by this Resolution have effect in relation to licences taken out on or after 22nd March 2007. And it is 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. 13. Rates of air passenger duty The Question being put, That— (1) Section 30 of the Finance Act 1994 (rates of air passenger duty) is amended as follows. (2) In subsection (3A) (destinations in EEA States and qualifying territories etc)— (a) in paragraph (a) (standard class travel), for “£5” substitute “£10”, and (b) in paragraph (b) (any other case), for “£10” substitute “£20”. (3) In subsection (4) (other destinations)— (a) in paragraph (a) (standard class travel), for “£20” substitute “£40”, and (b) in paragraph (b) (any other case), for “£40” substitute “£80”. (4) The amendments made by this Resolution have effect in relation to any carriage of a passenger on an aircraft which begins on or after 1st February 2007. (5) But if the amount of duty due from any operator in the accounting period ending before 21st March 2007 increased as a result of those amendments, the operator is to pay the amount of that increase as if it became due in the first accounting period ending after that day. (6) Expressions which are used in paragraph (5) and in the Air Passenger Duty Regulations 1994 have the same meaning in that paragraph as in those regulations. And it is 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; The House divided. Tellers for the Ayes, Claire Ward, Jonathan Shaw: 296. Tellers for the Noes, Mr Dan Rogerson, Mr Jeremy Browne: 84. So the Question was agreed to. 14. Rates of climate change levy Resolved, That provision may be made about the rates of climate change levy. 15. Rate of aggregates levy Resolved, That provision may be made about the rate of aggregates levy. 16. Rate of landfill tax (2007) Resolved, That— (1) In section 42 of the Finance Act 1996 (amount of landfill tax), in— (a) subsection (1)(a) (the standard rate), and (b) subsection (2) (reference to the standard rate taken to be £2 in cases of disposals of qualifying material), for “£21” there is substituted “£24”. (2) The amendments made by this Resolution have effect in relation to disposals made (or treated as made) on or after 1st April 2007. And it is 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. 17. Rates of landfill tax (after 2007) Resolved, That provision may be made about the rates of landfill tax. Page 264 Tuesday 27th March 2007 2006-2007 Volume 263 Back to top 18. Emissions trading Resolved, That provision may be made for the imposition of charges by the allocation of Community tradeable emissions allowances in return for payment. 19. Climate change levy (reduced-rate supplies etc) Resolved, That provision may be made amending Schedule 6 to the Finance Act 2000 in relation to reduced-rate supplies and exemptions. 20. Landfill tax (bodies concerned with the environment) Resolved, That— (1) In section 53(4) of the Finance Act 1996 (credit: bodies concerned with the environment), after paragraph (c) there is inserted— “(ca) provision for an environmental body to be and remain approved only if it complies with conditions imposed from time to time by the regulatory body or for the regulatory body to be and remain approved only if it complies with conditions imposed from time to time by the Commissioners (including provision for the variation or revocation of such conditions);”. (2) The amendment made by this Resolution comes into force on 22nd March 2007. And it is 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. 21. Managed service companies (earnings from employment) The Question being put, That— (1) The Income Tax (Earnings and Pensions) Act 2003 is amended as follows. (2) In section 7(5) (meaning of “employment income” etc), for paragraph (a) substitute— “(a) Chapters 7 to 9 of this Part (agency workers, workers under arrangements made by intermediaries, and workers providing services through managed service companies),”. (3) In section 48(2) (workers under arrangements made by intermediaries: scope of Chapter) for the “or” at the end of paragraph (a) substitute— “(aa) applies to services provided by a managed service company (within the meaning of Chapter 9 of this Part), or”. (4) After section 61 insert— “Chapter 9 61A Scope of this Chapter (1) This Chapter has effect with respect to the provision of services by a managed service company. (2) Nothing in this Chapter— (a) affects the operation of Chapter 7 of this Part (agency workers), or (b) applies to payments or transfers to which section 966(3) or (4) of ITA 2007 applies (visiting performers: duty to deduct and account for sums representing income tax). 61B Meaning of “managed service company” (1) A company is a “managed service company” if— (a) its business consists wholly or mainly of providing (directly or indirectly) the services of an individual to other persons, (b) payments are made (directly or indirectly) to the individual (or associates of the individual) of an amount equal to the greater part or all of the consideration for the provision of the services, (c) the way in which those payments are made would result in the individual (or associates) receiving payments of an amount (net of tax and national insurance) exceeding that which would be received (net of tax and national insurance) if every payment in respect of the services were employment income of the individual, and Page 265 Tuesday 27th March 2007 2006-2007 Volume 263 Back to top (d) a person who carries on a business of promoting or facilitating the use of companies to provide the services of individuals (“an MSC provider”) is involved with the company. (2) An MSC provider is “involved with the company” if the MSC provider or an associate of the MSC provider— (a) benefits financially on an ongoing basis from the provision of the services of the individual, (b) influences or controls the provision of those services, (c) influences or controls the way in which payments to the individual (or associates of the individual) are made, (d) influences or controls the company’s finances or any of its activities, or (e) gives or promotes an undertaking to make good any tax loss. (3) A person does not fall within subsection (1)(d) merely by virtue of providing legal or accountancy services in a professional capacity. (4) A person does not fall within subsection (1)(d) merely by virtue of carrying on a business consisting only of placing individuals with persons who wish to obtain their services (including by contracting with companies which provide their services); but this subsection does not apply if the person, or an associate of the person, does anything within any of paragraphs (c) to (e) of subsection (2). 61C Section 61B: supplementary (1) The Treasury may by order provide that persons of a prescribed description do not fall within section 61B(1)(d). (2) An order under subsection (1) may be made so as to have effect in relation to the whole of the tax year in which it is made. (3) In section 61B and this section, “company” means a body corporate or partnership. (4) References in section 61B to an associate of a person (“P”) include a person who, for the purpose of securing that the individual’s services are provided by a company, acts in concert with P (or with P and other persons). (5) In section 61B(2)(e), “undertaking to make good any tax loss” means an undertaking (in any terms) to make good (in whole or in part, and by any means) any cost to the individual or an associate of the individual resulting from a relevant provision, or a particular kind of relevant provision, applying in relation to payments made to the individual or associate. (6) In subsection (5) “relevant provision” means— (a) a provision of the Tax Acts, (b) an enactment relating to national insurance, or (c) a provision of subordinate legislation made under any such provision or enactment. The deemed employment payment 61D Worker treated as receiving earnings from employment (1) This section applies if— (a) the services of an individual (“the worker”) are provided (directly or indirectly) by a managed service company (“the MSC”), (b) the worker, or an associate of the worker, receives (from any person) a payment or benefit which can reasonably be taken to be in respect of the services, and (c) the payment or benefit is not earnings (within Chapter 1 of Part 3) received by the worker directly from the MSC. (2) The MSC is treated as making to the worker, and the worker is treated as receiving, a payment which is to be treated as earnings from an employment (“the deemed employment payment”). (3) The deemed employment payment is treated as made at the time the payment or benefit mentioned in subsection (1)(b) is received. (4) In this Chapter— “the worker” has the meaning given by subsection (1), “the relevant services” means the services mentioned in that subsection, and “the client” means the person to whom the relevant services are provided. (5) Section 61F supplements this section. Page 266 Tuesday 27th March 2007 2006-2007 Volume 263 Back to top 61E Calculation of deemed employment payment (1) The amount of the deemed employment payment is the amount resulting from the following steps— Step 1 Step 2 (a) the worker had been employed by the client to provide the relevant services, and (b) the expenses had been met by the worker out of those earnings. Step 3 (2) In step 2 of subsection (1), the reference to expenses met by the worker includes, where the MSC is a partnership and the worker is a member of the partnership, expenses met by the worker for and on behalf of the partnership. (3) In step 2 of subsection (1), the expenses deductible include the amount of any mileage allowance relief which the worker would have been entitled to in respect of the use of a vehicle falling within subsection (4) if— (a) the worker had been employed by the client to provide the relevant services, and (b) the vehicle had not been a company vehicle (within the meaning of Chapter 2 of Part 4). (4) A vehicle falls within this subsection if— (a) it is provided by the MSC for the worker, or (b) where the MSC is a partnership and the worker is a member of the partnership, it is provided by the worker for the purposes of the business of the partnership. (5) For the purposes of subsection (1) any necessary apportionment of payments or benefits that are referable partly to the provision of the relevant services and partly to other matters is to be made on a just and reasonable basis. 61F Sections 61D and 61E: application of rules relating to earnings from employment (1) The following provisions apply for the purposes of sections 61D and 61E. (2) A “payment or benefit” means anything that, if received by an employee for performing the duties of an employment, would be general earnings from the employment. (3) The amount of a payment or benefit is taken to be— (a) in the case of a payment or cash benefit, the amount received, and (b) in the case of a non-cash benefit, the cash equivalent of the benefit. (4) The cash equivalent of a non-cash benefit is taken to be— (a) the amount that would be general earnings if the benefit were general earnings from an employment, or (b) in the case of living accommodation, whichever is the greater of that amount and the cash equivalent determined in accordance with section 398(2). (5) A payment or benefit is treated as received— (a) in the case of a payment or cash benefit, when payment is made of or on account of the payment or benefit; (b) in the case of a non-cash benefit, when it would have been treated as received for the purposes of Chapter 4 or 5 of this Part (see section 19 or 32) if— Page 267 Tuesday 27th March 2007 2006-2007 Volume 263 Back to top 61G Application of Income Tax Acts in relation to deemed employment (1) The Income Tax Acts (in particular, the PAYE provisions) apply in relation to the deemed employment payment as follows. (2) They apply as if— (a) the worker were employed by the MSC to provide the relevant services, and (b) the deemed employment payment were a payment by the MSC of earnings from that employment; but this is subject to subsection (3). (3) No deduction under Part 5 (deductions allowed from employment income) or section 232 (mileage allowance relief) may be made from the deemed employment payment. (4) The worker is not chargeable to tax in respect of the deemed employment payment if, or to the extent that, by reason of any combination of the factors mentioned in subsection (5), the worker would not be chargeable to tax if— (a) the worker were employed by the client to perform the relevant services, and (b) the deemed employment payment were a payment by the client of earnings from that employment. (5) The factors are— (a) the worker being resident, ordinarily resident or domiciled outside the United Kingdom, (b) the client being resident or ordinarily resident outside the United Kingdom, and (c) the relevant services being provided outside the United Kingdom. (6) Where the MSC is a partnership and the worker is a member of the partnership, the deemed employment payment is treated as received by the worker in the worker’s personal capacity and not as income of the partnership. (7) Where— (a) the worker is resident in the United Kingdom, and (b) the relevant services are provided in the United Kingdom, the MSC is treated as having a place of business in the United Kingdom, whether or not it in fact does so. Supplementary provisions 61H Relief in case of distributions by managed service company (1) A claim for relief may be made under this section where the MSC— (a) is a body corporate, (b) is treated as making a deemed employment payment in any tax year, and (c) either in that tax year (whether before or after that payment is treated as made), or in a subsequent tax year, makes a distribution (a “relevant distribution”). (2) A claim for relief under this section must be made— (a) by the MSC by notice to an officer of Revenue and Customs, and (b) within 5 years after 31st January following the tax year in which the distribution is made. (3) If on a claim being made an officer of Revenue and Customs is satisfied that relief should be given in order to avoid a double charge to tax, the officer must direct the giving of such relief by way of amending any assessment, by discharge or repayment of tax, or otherwise, as appears to the officer appropriate. (4) Relief under this section is given by setting the amount of the deemed employment payment against the relevant distribution so as to reduce the distribution. (5) In the case of more than one relevant distribution, an officer of Revenue and Customs must exercise the power conferred by this section so as to secure that so far as practicable relief is given by setting the amount of a deemed employment payment— (a) against relevant distributions of the same tax year before those of other years, (b) against relevant distributions received by the worker before those received by another person, and (c) against relevant distributions of earlier years before those of later years. (6) Where the amount of a relevant distribution is reduced under this section, the amount of any associated tax credit is reduced accordingly. Page 268 Tuesday 27th March 2007 2006-2007 Volume 263 Back to top 61I Meaning of “associate” (1) Subsections (2) to (4) apply for the purposes of this Chapter. (2) “Associate”, in relation to an individual, means— (a) a member of the individual’s family or household, (b) a relative of the individual, (c) a partner of the individual, or (d) the trustee of any settlement in relation to which the individual, or a relative of the individual or member of the individual’s family (living or dead), is or was a settlor. (3) “Associate”, in relation to a company, means a person connected with the company. (4) “Associate”, in relation to a partnership, means any associate of a member of the partnership. (5) If— (a) a managed service company (“the MSC”) is a partnership, and (b) a person is an associate of another person by virtue only of being a member of the partnership, the person is to be treated, for the purposes of this Chapter as it applies in relation to the MSC, as if he were not an associate of that other person. (6) In subsection (2), “relative” means ancestor, lineal descendant, brother or sister. (7) For the purposes of subsection (2)— (a) a man and woman living together as husband and wife are treated as if they were married to each other, and (b) two persons of the same sex living together as if they were civil partners of each other are treated as if they were civil partners of each other. 61J Interpretation of Chapter (1) In this Chapter— (2) Nothing in section 995 of ITA 2007 (meaning of control) applies for the purposes of this Chapter.” (5) In section 218(1) (exclusion of lower-paid employments from parts of benefits code: calculation of earnings rate), in Step 1, at the end of paragraph (d) insert “and (e) in the case of an employment within section 61G(2) (deemed employment payment by managed service company), the total amount of deemed employment payments for the year.” (6) The amendments made by this Resolution come into force on 6th April 2007. And it is 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; The House divided. Tellers for the Ayes, Claire Ward, Jonathan Shaw: 293. Tellers for the Noes, Mr Mark Lancaster, Mr Tobias Ellwood: 234. So the Question was agreed to. 22. Managed service companies (other provision) Resolved, That further provision may be made in connection with managed service companies. Page 269 Tuesday 27th March 2007 2006-2007 Volume 263 Back to top 23. Restrictions on trade loss relief for partners Resolved, That provision (including provision having retrospective effect) may be made restricting reliefs for losses made by individuals carrying on trades in partnership. 24. Chargeable gains Resolved, That provision (including provision having retrospective effect) may be made amending, or making amendments connected with, the Taxation of Chargeable Gains Act 1992. 25. Life policies etc (effect of rebated or reinvested commission) Resolved, That provision may be made amending— (a) Chapter 2 of Part 13 of the Income and Corporation Taxes Act 1988, and (b) Chapter 9 of Part 4 of the Income Tax (Trading and Other Income) Act 2005. 26. Avoidance involving financial arrangements Resolved, That provision (including provision having retrospective effect) may be made in relation to— (a) section 347A of the Income and Corporation Taxes Act 1988 (annual payments), (b) section 660C of that Act (income of settlor), (c) sections 774A to 774G of that Act (structured finance arrangements), (d) Schedule 23A to that Act (manufactured payments), (e) Chapter 2 of Part 4 of the Finance Act 1996 (loan relationships), (f) section 228F of the Capital Allowances Act 2001 (lease and finance leaseback), and (g) Schedule 26 to the Finance Act 2002 (derivative contracts). 27. Companies carrying on business of leasing plant or machinery Resolved, That provision (including provision having retrospective effect) may be made in relation to— (a) section 343 of the Income and Corporation Taxes Act 1988, and (b) Schedule 10 to the Finance Act 2006. 28. Lloyd’s corporate members Resolved, That provision may be made in relation to corporate members of Lloyd’s. 29. Employee benefit contributions Resolved, That provision may be made in relation to employee benefit contributions. 30. Schemes etc designed to increase double taxation relief Resolved, That provision (including provision having retrospective effect) may be made amending and extending the effect of sections 804ZA to 804ZC of, and Schedule 28AB to, the Income and Corporation Taxes Act 1988. 31. Industrial and agricultural buildings allowances Resolved, That provision may be made for the purposes of the Capital Allowances Act 2001 in relation to industrial buildings allowances and agricultural buildings allowances. 32. Insurance companies Resolved, That provision (including provision having retrospective effect) may be made about insurance companies, including companies which have ceased to be insurance companies after a transfer of business. 33. Technical provisions made by general insurers Resolved, That provision may be made in relation to technical provisions made by general insurers. 34. Friendly societies Resolved, That provision may be made amending section 464 of the Income and Corporation Taxes Act 1988. 35. Sale and repurchase of securities Resolved, That provision may be made in relation to arrangements for the sale and repurchase of securities. 36. Controlled foreign companies Resolved, That provision (including provision having retrospective effect) may be made in relation to controlled foreign companies. Page 270 Tuesday 27th March 2007 2006-2007 Volume 263 Back to top 37. Expenditure on research and development Resolved, That provision may be made about tax relief for expenditure on research and development. 38. Venture capital schemes Resolved, That provision may be made about the corporate venturing scheme, the enterprise investment scheme and venture capital trusts. 39. Loss relief on disposal of shares Resolved, That provision may be made about loss relief on disposal of shares. 40. Real Estate Investment Trusts Resolved, That provision (including provision having retrospective effect) may be made amending Part 4 of the Finance Act 2006. 41. Alternative finance Resolved, That amendments may be made of and in relation to Chapter 5 of Part 2 of the Finance Act 2005. 42. Trust gains on contracts for life insurance Resolved, That provision may be made amending section 498 of the Income Tax Act 2007. 43. Offshore funds Resolved, That provision (including provision having retrospective effect) may be made in relation to offshore funds and investors in them. 44. Securitisation companies Resolved, That provision may be made amending sections 83 and 84 of the Finance Act 2005. 45. Enterprise management incentives Resolved, That provision may be made amending Schedule 5 to the Income Tax (Earnings and Pensions) Act 2003. 46. Unpaid remuneration and employee benefit contributions Resolved, That provision may be made amending sections 31 and 274 of the Income Tax (Trading and Other Income) Act 2005. 47. Abolition of contributions relief for life assurance premium contributions The Question being put, That— (1) Part 4 of the Finance Act 2004 (pension schemes etc) is amended as follows. (2) In section 188(3) (relief for members’ contributions: contributions which are not relievable pension contributions), after paragraph (a) insert— “(aa) any contributions which are life assurance premium contributions (see section 195A),”. (3) After section 195 insert— “195A Life assurance premium contributions (1) Contributions paid by or on behalf of an individual under a registered pension scheme are life assurance premium contributions for the purposes of section 188(3)(aa) if— (a) rights under a non-group life policy (see subsection (2)) are (or later become) held for the purposes of the pension scheme, and (b) the contributions are treated by this section as paid in respect of premiums under the non-group life policy (see subsections (3) to (5)). (2) For the purposes of this section a “non-group life policy” is a policy of insurance under which the only benefits which may become payable are benefits payable in consequence, or in anticipation, of— (a) the death of the individual or one of a group of individuals which includes the individual, or Page 271 Tuesday 27th March 2007 2006-2007 Volume 263 Back to top (b) the deaths of more than one of a group of individuals— (3) Contributions paid by or on behalf of the individual under the pension scheme are treated as paid in respect of premiums under the non-group life policy if— (a) the payment of the contributions constitutes the payment of premiums under the policy, or (b) the person by whom the contributions are paid intends the contributions (or an amount equivalent to them) to be applied towards paying premiums under the policy. (4) Where the amount of the premiums under the policy in a tax year exceeds the amount of any contributions treated as paid in respect of the premiums by subsection (3), other contributions paid by or on behalf of the individual under the pension scheme in the tax year are treated as paid in respect of premiums under the policy to the extent that their amount does not exceed the difference between the amount of the premiums and the amount of any contributions treated as paid in respect of the premiums by subsection (3). (5) But where— (a) the benefits under the policy relate to the death of one or more of a group of individuals, and (b) contributions are also paid under the pension scheme in the tax year by or on behalf of another member or other members of the group, the amount of the contributions paid by or on behalf of the individual which are treated as paid in respect of premiums under the policy by subsection (4) does not exceed what is just and reasonable having regard to the operation of section 188(3)(aa) in relation to the contributions paid by or on behalf of another member or other members of the group. (6) For the purposes of this section an individual (“A”) is connected with another individual (“B”) if— (a) A is B’s spouse or civil partner, (b) A is a relative of B, (c) A is the spouse or civil partner of a relative of B, (d) A is a relative of B’s spouse or civil partner, or (e) A is the spouse or civil partner of a relative of B’s spouse or civil partner; and for the purposes of this subsection “relative” means brother, sister, ancestor or lineal descendant.” (4) The amendments made by this Resolution have effect in relation to contributions under any pension scheme that is not an occupational pension scheme which are paid on or after 6th April 2007. (5) But they do not have effect in relation to contributions paid at any time if the contributions are treated as paid in respect of premiums under a policy of insurance which at that time is a protected policy (see paragraphs (6) to (10)). (6) A policy of insurance within paragraph (7) or (8) is a protected policy but only until a relevant event occurs (see paragraphs (9) and (10)). (7) A policy of insurance is within this paragraph if— (a) it is issued in respect of insurances made before 6th December 2006, (b) the pension scheme became a registered pension scheme before that date, and (c) rights under the policy became held for the purposes of the pension scheme before that date. (8) A policy of insurance is within this paragraph if— (a) it is issued in respect of insurances made before 6th April 2007, (b) the pension scheme became a registered pension scheme before that date, (c) rights under the policy became held for the purposes of the pension scheme before that date, Page 272 Tuesday 27th March 2007 2006-2007 Volume 263 Back to top (d) the policy was issued in pursuance of a proposal made in writing (by whatever means) and received by or on behalf of the insurer on or before 13th December 2006, (e) the amount of the benefits payable under the policy (at the latest of the time when the insurances were made, the pension scheme was registered or rights under the policy became held for the purposes of the pension scheme) is no more than the amount applied for in the proposal, (f) the period for which benefits are so payable (at the latest of those times) is no longer than the period specified in the proposal, and (g) the policy is not a protected policy by virtue of paragraph (7). (9) For the purposes of paragraph (6) a “relevant event” occurs if, after the relevant time, the terms of the policy are varied so as to— (a) increase the benefits payable under the policy, or (b) extend the period during which benefits are so payable. (10) “The relevant time”— (a) in the case of a policy of insurance within paragraph (7) which is issued in respect of insurances made before 6th April 2006, is 20th March 2007, (b) in the case of any other policy of insurance within paragraph (7), is 5th December 2006, and (c) in the case of a policy of insurance within paragraph (8), is the time when it became a protected policy. And it is 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; The House divided. Tellers for the Ayes, Kevin Brennan, Mr Alan Campbell: 292. Tellers for the Noes, Mr Mark Lancaster, Mr Tobias Ellwood: 232. So the Question was agreed to. 48. Persons by whom registered pension schemes may be established Resolved, That— (1) Section 154 of the Finance Act 2004 (persons by whom registered pension scheme may be established) is amended as follows. (2) For subsection (1) substitute— “(1) An application to register a pension scheme may be made only if the pension scheme is an occupational pension scheme or has been established by a person with permission under FISMA 2000 to establish in the United Kingdom a personal pension scheme or a stakeholder pension scheme.” (3) After subsection (2) insert— “(2A) Subsection (1) is to be construed in accordance with section 22 of FISMA 2000, any relevant order under that section and Schedule 2 to that Act.” (4) Omit subsection (3). (5) In subsection (4), omit “and section 155”. (6) Omit section 155 of that Act (persons by whom scheme may be established: supplementary). (7) In section 273 of that Act (members liable as scheme administrator)— (a) in subsection (5)(a), omit “was established by a person or body specified in section 154(1)(a) to (g) (insurance companies etc) and”, and (b) in subsection (7), omit “was established by a person or body specified in section 154(1)(a) to (g) and”. (8) The amendments made by this Resolution come into force on 6th April 2007. And it is 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. 49. Pension schemes etc Resolved, That further provision (including provision having retrospective effect) may be made in relation to pension schemes and employer-financed retirement benefits schemes. Page 273 Tuesday 27th March 2007 2006-2007 Volume 263 Back to top 50. Stamp duty land tax, stamp duty and stamp duty reserve tax Resolved, That provision may be made about stamp duty land tax, stamp duty and stamp duty reserve tax. 51. Stamp duty land tax (exempt interests) Resolved, That— (1) The Finance Act 2003 is amended as follows. (2) After section 73A insert— “73B Exempt interests (1) An interest held by a financial institution as a result of the first transaction within the meaning of section 71A(1)(a), 72(1)(a) or 72A(1)(a) is an exempt interest for the purposes of stamp duty land tax. (2) That interest ceases to be an exempt interest if— (a) the lease or agreement mentioned in section 71A(1)(c), 72(1)(b) or 72A(1)(b) ceases to have effect, or (b) the right under section 71A(1)(d), 72(1)(c) or 72A(1)(c) ceases to have effect or becomes subject to a restriction. (3) Subsection (1) does not apply if the first transaction is exempt from charge by virtue of Schedule 7. (4) Subsection (1) does not make an interest exempt in respect of— (a) the first transaction itself, or a further transaction or third transaction within the meaning of section 71A(4), 72(4) or 72A(4).” (3) After section 48(3) insert— “(3A) Section 73B makes additional provision about exempt interests in relation to alternative finance arrangements.” (4) For the text of sections 71A(8), 72(7), 72A(8) and 73(5)(a) substitute “In this section “financial institution” has the meaning given by section 46 of the Finance Act 2005 (alternative finance arrangements).” (5) This Resolution— (a) has effect in relation to anything that would, but for the exemption provided by new section 73B inserted by paragraph (2), be a land transaction with an effective date on or after 22nd March 2007, and (b) applies, in accordance with sub-paragraph (a), to interests irrespective of the date of their creation. And it is 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. 52. Value added tax (joint and several liability) Resolved, That provision may be made amending section 77A of the Value Added Tax Act 1994. 53. Value added tax (deemed supplies in case of certain surrenders) Resolved, That— (1) In paragraph 9 of Schedule 4 to the Value Added Tax Act 1994 (matters to be treated as supply of goods or services: application of paragraphs 5 to 8 where land forms part of assets of business etc), there is inserted at the end— “(4) In this paragraph “grant” includes surrender.” (2) The amendment made by this Resolution has effect in relation to surrenders on or after 21st March 2007. And it is 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. 54. Value added tax (valuation of deemed supplies) Resolved, That provision may be made amending paragraph 7 of Schedule 6 to the Value Added Tax Act 1994. Page 274 Tuesday 27th March 2007 2006-2007 Volume 263 Back to top 55. Value added tax (transfers of going concerns) Resolved, That provision may be made amending the Value Added Tax Act 1994 in relation to transfers of businesses, or parts of businesses, as going concerns. 56. Insurance premium tax (meaning of “premium”) Resolved, That— (1) In section 72 of the Finance Act 1994 (interpretation: “premium”), after subsection (1A) there is inserted— “(1B) Where— (a) an amount is charged (to the insured or any other person) in respect of the acquisition of a right (whether of the insured or any other person) to require the insurer to provide, or offer to provide, any of the cover included in a taxable insurance contract, and (b) any payment in respect of that amount is not regarded as a payment received under that contract by the insurer by virtue of subsection (1A) above, the payment is to be regarded as a payment received under that contract by the insurer unless it is chargeable to tax at the higher rate by virtue of section 52A above.” (2) This Resolution has effect in relation to amounts charged on or after 22nd March 2007. And it is 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. 57. Petroleum revenue tax Resolved, That provision may be made amending enactments relating to petroleum revenue tax. 58. Amendments connected with the Gambling Act 2005 Resolved, That provision may be made in consequence of, or otherwise in connection with, the Gambling Act 2005. 59. Vehicle excise duty (exempt vehicles) Resolved, That provision may be made for amending Schedule 2 to the Vehicle Excise and Registration Act 1994. 60. Limitation period in old actions for mistake of law relating to direct tax Resolved, That provision may be made disapplying section 32(1)(c) of the Limitation Act 1980 in relation to actions brought before 8th September 2003 for relief from the consequences of a mistake of law relating to a taxation matter under the care and management of the Commissioners of Inland Revenue. 61. Stock exchanges Resolved, That provision may be made in relation to stock exchanges. 62. Mergers Directive Resolved, That provision (including provision having retrospective effect) may be made for the purposes of complying with Council Directive No. 90/434/EEC (mergers and transfers). 63. Excise duties (small consignment relief) Resolved, That provision may be made revoking the Excise Duties (Small Non-Commercial Consignments) Relief Regulations 1986. 64. Relief from tax (incidental and consequential charges) Resolved, 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 (Future Taxation),—Resolved, 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 2008; (b) 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 2010; (c) provision about the rates of climate change levy; Page 275 Tuesday 27th March 2007 2006-2007 Volume 263 Back to top (d) provision about the rate of aggregates levy; (e) provision about the rates of landfill tax; (f) provision amending section 312 of the Income Tax (Trading and Other Income) Act 2005. Ordered, That a Bill 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, Secretary John Reid, Ms Secretary Hewitt, Secretary Alan Johnson, Secretary David Miliband, Mr Stephen Timms, Dawn Primarolo, John Healey and Ed Balls and do prepare and bring it in.
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And the Deputy Speaker’s opinion as to the decision of the Question being challenged, the Division was deferred till to-morrow, pursuant to Standing Order No. 41A (Deferred divisions).
And the Deputy Speaker’s opinion as to the decision of the Question being challenged, the Division was deferred till to-morrow, pursuant to Standing Order No. 41A (Deferred divisions).
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(1) supporters of post offices in Penrith and the Border constituency against post office closures; (2) constituents of South West Bedfordshire and other users of Britain’s waterways against reductions in the British Waterways grant; and (3) residents of Dunstable and others for legislation to restrict the use of mini-motorbikes and unregistered off-road bikes in uncontrolled areas were presented and read; and ordered to lie upon the Table and to be printed.
And accordingly, the House, having continued to sit till twenty-nine minutes past One o’clock on Wednesday morning, adjourned till this day. [Adjourned at 1.29 a.m. APPENDIX I Papers presented or laid upon the Table: Papers subject to Negative Resolution:
Other Papers:
APPENDIX II General Committees
European Standing Committees
Page 278 Tuesday 27th March 2007 2006-2007 Volume 263 Back to top APPENDIX III Reports from Select Committees
(i) First Report from the Administration Committee, with Memoranda; to be printed, with the Minutes of Proceedings of the Committee relating to the Report [No. 434]; and (ii) Memorandum laid before the Committee; and (2) Record of the Committee’s discussions at its meeting on 27th March; to be published [Mr Frank Doran].
(2) Tourism: Memorandum laid before the Committee [Mr John Whittingdale].
(2) Fair trade and Development: (i) Minutes of Evidence taken before the Committee; to be printed [No. 356-iii]; and (ii) Memoranda laid before the Committee; to be published [Malcolm Bruce].
(2) Complaints about alleged misuse of Parliamentary dining facilities: Third Report from the Committee, with Appendices; to be printed, with the Minutes of Proceedings of the Committee relating to the Report [No. 431] [Sir George Young].
[No. 69; WH, No. 40] Tuesday 27th March 2007. The House sitting in Westminster Hall The sitting began at half-past Nine o’clock.
And accordingly the sitting was adjourned till to-morrow. [Adjourned at 1.46 p.m. Page 279 Tuesday 27th March 2007 2006-2007 Volume 263 Back to top [No. 70.] Wednesday 28th March 2007. The House met at half-past Eleven o’clock. PRAYERS.
Minutes of Proceedings of the Committee to lie upon the Table.
The Lords communicate that, in declining to approve the draft Gambling (Geographical Distribution of Casino Premises Licences) Order 2007, they have come to the following Resolution: That, taking account of the 13th Report from the Merits of Statutory Instruments Committee, the Lords consider it desirable that Lords be appointed to join with a Committee of the Commons as a Joint Committee to consider the process by which a decision was reached on which licensing authority should issue the regional casino premises licence, and to report by 1st June 2007; and that the Lords call upon Her Majesty’s Government to take account of the recommendations of any such Joint Committee and to lay regulations including the licensing authorities as set out in the draft Order whose responsibility it is to issue the eight large and eight small casino premises licenses.
(1) That this House approves the First Report of the Members Estimate Committee 2006–07 (House of Commons Paper No. 319) on a Communications Allowance, and is of the opinion that provision should be made with effect from 1st April 2007 for a Communications Allowance in accordance with paragraphs (2)–(4) below. (2) The allowance shall be for the purpose of assisting Members with expenditure incurred wholly, exclusively and necessarily in communicating with the public on parliamentary business, and the scope of the allowance shall be as set out in the First Report of the Members Estimate Committee. (3) The allowance shall be at a rate of £10,000 per year for each Member, uprated annually in line with any increase in the Retail Price Index. (4) The detailed rules and guidance for the Allowance shall be determined and reviewed from time to time by the Members Estimate Committee—(Mr Jack Straw); And it being two hours after the commencement of proceedings on the Motion, the Deputy Speaker put the Question, pursuant to Order [26th March]. The House divided. Tellers for the Ayes, Mr Ian Cawsey, Mr Alan Campbell: 283. Tellers for the Noes, Mr Mark Lancaster, Mr Crispin Blunt: 188. So the Question was agreed to. Page 280 Wednesday 28th March 2007 2006-2007 Volume 263 Back to top Resolved, (1) That this House approves the First Report of the Members Estimate Committee 2006–07 (House of Commons Paper No. 319) on a Communications Allowance, and is of the opinion that provision should be made with effect from 1st April 2007 for a Communications Allowance in accordance with paragraphs (2)–(4) below. (2) The allowance shall be for the purpose of assisting Members with expenditure incurred wholly, exclusively and necessarily in communicating with the public on parliamentary business, and the scope of the allowance shall be as set out in the First Report of the Members Estimate Committee. (3) The allowance shall be at a rate of £10,000 per year for each Member, uprated annually in line with any increase in the Retail Price Index. (4) The detailed rules and guidance for the Allowance shall be determined and reviewed from time to time by the Members Estimate Committee. The Deputy Speaker then proceeded to put the Questions on the Motions relating to Notices of Questions etc. During September, Select Committees (Reports) and Parliamentary Contributory Pension Fund.
(1) Notices of questions for written answer on a named day by a Minister of the Crown may be given on three appointed tabling days, for answer on three appointed answering days, between 2nd and 21st September. (2) A motion to appoint tabling days and answering days under paragraph (1) may be made by a Minister of the Crown; and the question on such a motion shall be put forthwith and may be decided, though opposed, after the moment of interruption. (3) Notices of questions for named day answer on one of the appointed answering days, received by the Table Office on any day after the rising of the House for the summer adjournment, shall be treated as if given on— (a) that day, if they are received on an appointed tabling day; or (b) the next appointed tabling day, if they are received on any other day, and a Member may not give notice of more than five such questions in respect of each appointed tabling day. (4) Notwithstanding sub-paragraph (4)(a) of Standing Order No. 22 (Notices of questions, motions and amendments), no notice of a question may be given under this order for a day earlier than five days (excluding Saturday and Sunday) after the day on which the notice is given. (5) A Minister of the Crown, being a Member of the House, may give notice on an appointed tabling day of his intention to make a ministerial statement in written form on an appointed answering day. (6) In the event of a recall of the House under Standing Order No. 13 (Earlier meeting of the House in certain circumstances), the Speaker may publish a memorandum amending the arrangements made under this order—(Mr Jack Straw):—It was agreed to.
Line 9, to leave out the words ‘forty-eight’ and insert the words ‘seventy-two’, instead thereof—(Mr Jack Straw):—It was agreed to.
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Immigration,—That the draft Integration Loans for Refugees and Others Regulations 2007, which were laid before this House on 21st February, be approved. Ayes: 366.* Noes: 52.*
So the Question was agreed to. Immigration and Nationality,—That the draft Immigration and Nationality (Fees) Regulations 2007, which were laid before this House on 15th March, be approved. Ayes: 366. Noes: 54. So the Question was agreed to.
And the Question being put; The House divided. Tellers for the Ayes, Claire Ward, Jonathan Shaw: 274. Tellers for the Noes, Mr Crispin Blunt, Mr Mark Lancaster: 250. So the Question was agreed to. Resolved, That the draft Gambling (Geographical Distribution of Casino Premises Licences) Order 2007, which was laid before this House on 1st March, be approved.
(1) residents of Illford North against the reduction in services and the possible closure of King George’s Hospital; (2) residents of Otley and Wharfedale, the surrounding area, and others against the reduction in services at Wharfedale Hospital; and (3) residents of Harthill, and neighbouring villages in Cheshire against the closure of Harthill School were presented and read; and ordered to lie upon the Table and to be printed.
And accordingly, the House, having continued to sit till twenty-seven minutes to Eight o’clock, adjourned till to-morrow. [Adjourned at 7.33 p.m. APPENDIX I Papers presented or laid upon the Table: Paper subject to Affirmative Resolution:
Papers subject to Negative Resolution:
(2) Road Vehicles (Registration and Licensing) (Amendment) (No. 2) Regulations 2007 (S.I., 2007, No. 1018), dated 23rd March 2007 [by Act], with an Explanatory Memorandum [by Command] [Mr Secretary Alexander]. Page 282 Wednesday 28th March 2007 2006-2007 Volume 263 Back to top Other Papers:
APPENDIX II General Committees
(1) The Speaker has allocated the draft Order and draft Regulations to the First Delegated Legislation Committee; and (2) the Committee of Selection has nominated seventeen Members to serve on the Committee: Nick Ainger, Mr Peter Bone, Mr David Burrowes, Mr Wayne David, Mrs Nadine Dorries, Mr Roger Godsiff, Nigel Griffiths, Huw Irranca-Davies, Mr David Jones, Mr Elfyn Llwyd, Mr Michael Meacher, Jessica Morden, Dr Doug Naysmith, Chris Ruane, Mr Paul Truswell, Angela Watkinson and Mark Williams.
(1) The Speaker has allocated the draft Order to the Second Delegated Legislation Committee; and (2) the Committee of Selection has nominated seventeen Members to serve on the Committee: Mr Crispin Blunt, Mr Jeremy Browne, Mr Alan Campbell, Mr Douglas Carswell, Mr Vernon Coaker, Mr Geoffrey Cox, David T. C. Davies (Monmouth), Mr David Drew, Nick Herbert, Mark Hunter, Alan Keen, Judy Mallaber, Chris Mole, Mr Jamie Reed, Emily Thornberry, Dr Desmond Turner and David Wright.
(1) The Speaker has allocated the draft Regulations to the Third Delegated Legislation Committee; and (2) the Committee of Selection has nominated seventeen Members to serve on the Committee: Ms Diane Abbott, Vera Baird, Mr Henry Bellingham, Jim Cousins, Mr Stephen Dorrell, Mr Tobias Ellwood, Mr Michael Foster (Worcester), Michael Jabez Foster, Mr David Gauke, Mr Greg Hands, Mr Doug Henderson, Simon Hughes, Martin Linton, Mr Andrew Love, Margaret Moran, Mr Alan Reid and Helen Southworth. Page 283 Wednesday 28th March 2007 2006-2007 Volume 263 Back to top
(1) The Speaker has allocated the draft Regulations to the Fourth Delegated Legislation Committee; and (2) the Committee of Selection has nominated seventeen Members to serve on the Committee: Colin Challen, Mr Philip Hollobone, Helen Jones, Daniel Kawczynski, Jane Kennedy, Dr Stephen Ladyman, Mr John Leech, Anne Main, Mr George Mudie, Mr Owen Paterson, Andrew Rosindell, Paul Rowen, Mr Frank Roy, Mr Andy Slaughter, Ian Stewart, Graham Stringer and Mr Robert N. Wareing.
European Standing Committees
APPENDIX III Reports from Select Committees
(1) Minutes of Evidence taken before the Education and Skills Committee; to be printed [No. 333-iv]; and (2) Memoranda laid before the Committee; to be published [Mr Barry Sheerman].
(2) Draft Council Framework Decision on the transfer of prisoners: Parliamentary scrutiny process: Minutes of Evidence taken before the Committee; to be printed [No. 442-i]; and (3) Ministerial Correspondence: Memoranda laid before the Committee; to be published [Michael Connarty].
Page 284 Wednesday 28th March 2007 2006-2007 Volume 263 Back to top
(2) Office of Science and Innovation: Scrutiny Report 2005 and 2006: Sixth Report from the Committee, with Memoranda; to be printed, with the Minutes of Proceedings of the Committee relating to the report [No. 203] [Mr Phil Willis].
(2) Interim Government Response to the Committee’s Second Report, Session 2006–07 on The Ports Industry in England and Wales: Memorandum laid before the Committee; to be published [Mrs Gwyneth Dunwoody].
[No. 70; WH, No. 41] Wednesday 28th March 2007. The House sitting in Westminster Hall The sitting began at half-past Nine o’clock.
And the sitting having continued for two and a half hours after half-past Two o’clock, it was adjourned without Question put, till Tuesday 17th April, pursuant to Order [6th March]. [Adjourned at 5.15 p.m. [No. 71.] Thursday 29th March 2007. The House met at half-past Ten o’clock. PRAYERS.
Whereupon the Deputy Speaker directed the Clerk to correct the number in the Journal accordingly, viz.: Ayes 366, Noes 52.
The Motion was, with leave of the House, withdrawn.
And accordingly, the House, having continued to sit till twenty-eight minutes to Six o’clock, adjourned till Monday 16th April, pursuant to Resolution [27th February]. [Adjourned at 5.32 p.m. Page 285 Thursday 29th March 2007 2006-2007 Volume 263 Back to top APPENDIX I Papers presented or laid upon the Table: Paper subject to Affirmative Resolution:
Papers subject to Negative Resolution:
Other Papers:
(1) 2004–05; and (2) 2005–06, with the Reports of the Comptroller and Auditor General thereon [by Act]; to be printed [Nos. 419 and 420] [Mr Secretary Alexander].
Papers withdrawn:
Page 286 Thursday 29th March 2007 2006-2007 Volume 263 Back to top
APPENDIX II General Committees
APPENDIX III Reports from Select Committees
(2) The 2007 Budget: Minutes of Evidence taken before the Committee; to be printed [No. 389-iii] [John McFall].
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