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Public Bill Committee Proceedings: May 2008              

14

 

Finance Bill, continued

 
 

(ii)    

’.

 

Mr Philip Hammond

 

Mr Mark Hoban

 

Mr David Gauke

 

Justine Greening

 

Mr Brooks Newmark

 

Not called  45

 

Schedule  4,  page  133,  line  44,  at end insert—

 

‘2A(1)  

Section 18 (transfers between spouses) is amended as follows.

 

      (2)  

After subsection (4) insert—

 

  “(5)  

Subsection (2) shall cease to have effect from 6 April 2008.”’.

 

Mr Philip Hammond

 

Mr Mark Hoban

 

Mr David Gauke

 

Justine Greening

 

Withdrawn  64

 

Schedule  4,  page  135,  line  39,  at end insert—

 

‘(3A)    

The amendment made by paragraph 6 has effect in relation to incorrect accounts,

 

information or documents delivered on or after the day on which this Act is

 

passed.’.

 

Mr Philip Hammond

 

Mr Mark Hoban

 

Mr David Gauke

 

Justine Greening

 

Mr Brooks Newmark

 

Negatived on division  46

 

Schedule  4,  page  136,  line  36,  at end insert—

 

    ‘(6)  

Where the deceased person died before 13 March 1975, section 8A applies as

 

if any property then left to the survivor was not charged to estate duty, whether

 

or not it was.’.

 

Schedule Agreed to.

 


 

Mr Jeremy Browne

 

Dr Vincent Cable

 

Mr Colin Breed

 

John Thurso

 

Withdrawn  7

 

Clause  9,  page  4,  line  39,  at end insert—

 

‘(5A)    

Within six months of the commencement of this section, the Chancellor of the

 

Exchequer must lay before the House of Commons a statement setting out the

 

purpose of alcoholic liquor duty, and must seek the approval of the House of

 

Commons, by resolution, for such a statement.’.


 
 

Public Bill Committee Proceedings: May 2008              

15

 

Finance Bill, continued

 
 

Mr Jeremy Browne

 

Dr Vincent Cable

 

Mr Colin Breed

 

John Thurso

 

Not called  6

 

Clause  9,  page  4,  line  41,  at end add—

 

‘(7)    

No further amendment may be made to section 5 of ALDA 1979 within three

 

years of the commencement of this section, unless the condition set out in

 

subsection (8) has been satisfied.

 

(8)    

The condition referred to in subsection (7) is that the Chancellor of the Exchequer

 

shall have compiled and laid before the House of Commons a report containing

 

an assessment of the impact of the increases in alcohol liquor duty on—

 

(a)    

the competitiveness of licensed premises, and

 

(b)    

the level of employment in alcohol-related industry,

 

    

and the House of Commons shall, by resolution, have approved that report.’.

 

Mr Philip Hammond

 

Mr Mark Hoban

 

Justine Greening

 

Mr David Gauke

 

Withdrawn  59

 

Clause  9,  page  4,  line  41,  at end insert—

 

‘(7)    

The Treasury must, not later than Budget Day 2009, lay before the House its

 

assessment of the impact of the amendments made by this section on

 

consumption rates of alcoholic liquor (as defined in section 1 of ALDA 1979).’.

 

Stewart Hosie

 

Not called  60

 

Clause  9,  page  4,  line  41,  at end add—

 

‘(7)    

The Treasury will, prior to the 2008 Pre-Budget statement—

 

(a)    

publish an assessment of the level of revenue yield anticipated from

 

alcohol liquor duty based on it being levied on the rates of duty in this

 

section, and

 

(b)    

publish an assessment of the level of alcohol liquor duty required to be

 

levied on each type of drink on an equitable basis based on the alcohol

 

content to generate the same level of revenue yield.’.

 

Mr George Osborne

 

Mr Philip Hammond

 

Mr Mark Hoban

 

Justine Greening

 

Mr David Gauke

 

Negatived on division  67

 

Clause  9,  page  4,  line  41,  at end insert—

 

‘(7)    

The Treasury must, not later than the date of the Budget 2009, lay before the

 

House revenue-neutral proposals for—

 

(a)    

decreased rates of duty on beer of a strength not exceeding 2.5 per cent.

 

and cider of strength not exceeding 3.0 per cent.;

 

(b)    

increased rates of duty on beer of a strength exceeding 5.9 per cent. and

 

cider of a strength exceeding 5.5 per cent.; and

 

(c)    

a new category of duty on “ready-to-drinks”, at a rate higher than the duty

 

on spirits.


 
 

Public Bill Committee Proceedings: May 2008              

16

 

Finance Bill, continued

 
 

(8)    

For the purposes of subsection (7), not later than the date of the Budget 2009, the

 

Treasury must make regulations setting out the definition of “ready-to-drinks”.

 

(9)    

Regulations under this section are to be made by statutory instrument.

 

(10)    

A statutory instrument containing the first regulations under this section may not

 

be made unless a draft of the regulations has been laid before, and approved by a

 

resolution of, the House of Commons.’.

 

Clause Agreed to on division.

 

[Adjourned till Thursday at 9.00 a.m.


 
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