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| | the forecast price is amended by the next Budget or pre-Budget |
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| To move the following Clause:— |
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| | ‘(1) | An individual is resident in the United Kingdom for income tax purposes if— |
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| | (a) | during the tax year in question the individual spends (in total) more than |
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| | 31 days in the United Kingdom; and |
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| | (b) | during the three-year period that includes the tax year in question and the |
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| | two tax years immediately preceding it the individual has spent (in total) |
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| | 183 or more days in the United Kingdom, including— |
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| | (i) | the total number of days spent in the United Kingdom in the tax |
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| | (ii) | one-third of the days in the tax year immediately preceding the |
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| | tax year referred to in sub-paragraph (i), and |
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| | (iii) | one-sixth of the days in the tax year immediately preceding the |
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| | tax year referred to in sub-paragraph (ii). |
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| | (2) | An individual found to be resident under subsection (1) shall be liable for income |
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| | tax on both their UK income and capital gains and any foreign income and capital |
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| | gains remitted to the United Kingdom. |
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| | (3) | In determining whether an individual fulfils the definition of residence under |
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| | subsection (1) treat each day the individual is physically present in the United |
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| | Kingdom as a day spent by the individual in the United Kingdom. |
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| | (4) | But in determining that issue do not treat as a day spent by the individual in the |
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| | United Kingdom any day on which the individual— |
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| | (a) | arrives in and departs from the United Kingdom on the same day; |
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| | (b) | is present in the United Kingdom for less than 24 hours for transit only; |
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| | (c) | is present in the United Kingdom by virtue of being employed as a crew |
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| | member of a foreign vessel; |
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| | (d) | is unable to leave the United Kingdom on the same day owing to a |
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| | (e) | is enrolled in full-time higher education in the United Kingdom; |
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| | (f) | is an exempt individual. |
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| | (5) | The Treasury shall, by regulations, define an exempt individual. |
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| | (6) | Regulations under subsection (5) shall be made by statutory instrument. |
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| | (7) | A statutory instrument containing regulations under subsection (5) may not be |
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| | made unless a draft of it has been laid before and approved by resolution of the |
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| | (8) | On the coming into force of this section, Chapter 2 of ITA 2007 shall cease to |
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| | Order of the House [21st APRIL 2008] |
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| | That the following provisions shall apply to the Finance Bill:
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| | 1. | Clauses 3, 5, 6, 15, 21, 49, 90 and 117 and new Clauses amending section 74 |
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| | of the Finance Act 2003 be committed to a Committee of the whole House; |
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| | 2. | the remainder of the Bill be committed to a Public Bill Committee; and |
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| | 3. | when the provisions of the Bill considered by the Committee of the whole |
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| | House and the Public Bill Committee have been reported to the House, the |
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| | Bill be proceeded with as if it had been reported as a whole to the House from |
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| | the Public Bill Committee. |
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| | Resolution of the Committee [6th May 2008] |
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| | That the Committee shall meet— |
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| | (a) | on Tuesdays at 10.30 a.m. and 4.30 p.m., and |
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| | (b) | on Thursdays at 9.00 a.m. and 1.00 p.m., |
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| | when the House is sitting. |
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| | Order of the Committee [6th may 2008] |
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| | That the order in which proceedings are taken shall be: Clauses 1 and 2; Schedule 1; |
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| | Clause 4; Schedule 2; Clause 7; Schedule 3; Clause 8; Schedule 4; Clauses 9 to 12; |
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| | Schedule 5; Clauses 13 and 14; Schedule 6; Clauses 16 to 20; Clause 24; Schedule 8; |
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| | Clause 25; Schedule 9; Clause 26; Schedule 10; Clauses 27 to 29; Schedule 11; Clauses |
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| | 30 and 31; Schedule 12; Clauses 32 and 33; Schedules 13 and 14; Clause 34; Schedule |
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| | 15; Clause 35; Schedule 16; Clauses 36 to 40; Schedule 17; Clause 41; Schedule 18; |
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| | Clauses 42 to 48 and 50; Schedule 19; Clauses 51 and 52; Schedule 20; Clauses 53 to 57; |
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| | Schedule 21; Clauses 58 and 59; Schedule 22; Clause 60; Schedule 23; Clauses 61 to 71; |
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| | Schedule 24; Clauses 72 to 76; Schedule 25; Clauses 77 to 79; Schedule 26; Clauses 80 |
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| | and 81; Schedule 27; Clauses 82 to 88; Schedule 28; Clause 89; Schedule 29 Clause 91; |
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| | Schedule 30; Clauses 92 to 94; Schedule 31; Clauses 95 and 96; Schedule 32; Clauses 97 |
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| | to 102; Schedule 33; Clauses 103 and 104; Schedule 34; Clauses 105 and 106; Schedule |
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| | 35; Clauses 107 and 108; Schedule 36; Clauses 109 and 110; Schedule 37; Clause 111; |
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| | Schedule 38; Clauses 112 and 113; Schedule 39; Clauses 114 to 116; Schedule 40; Clause |
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| | 118; Schedule 41; Clauses 119 and 120; Schedule 42; Clauses 121 to 124; Schedule 43; |
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| | Clauses 125 to 132; Schedule 44; Clauses 133 to 139; Schedule 45; Clauses 140 to 151; |
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| | Schedule 46; Clauses 152 to 158; Clauses 22 and 23; Schedule 7; new Clauses; new |
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| | Schedules; and Clauses 159 and 160. |
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| | The following Notices have been withdrawn: |
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| Clause 9, page 4, line 41, at end insert— |
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| | ‘(7) | The Treasury must, not later than Budget Day 2009, lay before the House |
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| | revenue-neutral proposals for— |
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| | (a) | decreased rates of duty on beer of a strength not exceeding 2.5 per cent. |
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| | and cider of strength not exceeding 3.0 per cent.; |
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| | (b) | increased rates of duty on beer of a strength exceeding 5.9 per cent. and |
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| | cider of a strength exceeding 5.5 per cent.; and |
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| | (c) | a new category of duty on spirit-based ready-to-drinks, at a rate higher |
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| | than the duty on spirits. |
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| | (8) | For the purposes of subsection (7), “spirit-based ready-to-drinks” means— |
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| | (a) | spirits of any description which are of a strength exceeding 1.2 per cent. |
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| | but not exceeding 5.5 per cent., |
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| | (b) | any such mixture, compound or preparation made with spirits as is of a |
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| | strength exceeding 1.2 per cent. but not exceeding 5.5 per cent., or |
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| | (c) | liquors contained, with any spirits, in any mixture which is of a strength |
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| | exceeding 1.2 per cent. but not exceeding 5.5 per cent., |
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| | | but does not include methylated spirits.’. |
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