| Session 2007-08 |
| Commons Journal 264
Chronological Index
Page 268 2007-08 Volume 264 [No. 68.] Monday 17th March 2008. 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.
That the Committee takes note of European Union Documents No. 14490/07 and Addenda 1 and 2, draft Directive on the conditions of entry and residence of third country nationals for the purpose of highly qualified employment, and No. 14491/07 and Addenda 1 and 2, draft Directive on a single application procedure for a single permit for third country nationals to reside and work in the territory of a Member State and on a common set of rights for third country nationals legally residing in a Member State; and supports the Government’s intention not to opt in to these Directives. Resolution 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— (i) so far as it is applicable to goods, applies to goods of every description, and (ii) so far as it is applicable to services, applies to services of every description. And the Question being again proposed:—The House resumed the adjourned Debate. Ordered, That the Debate be now adjourned.—(Mr Wayne David.) Debate to be resumed to-morrow.
Page 269 Monday 17th March 2008 2007-08 Volume 264 Back to top
(1) those concerned about Post Office closures in Cumbria relating to Post Office closures (Cumbria); and (2) patients, families and friends of the Department of Dermatology in Wirral Hospital NHS Trust relating to Wirral Hospital NHS Trust were presented and read.
Subject: Winter fuel payments (John Robertson). A Motion was made and the Question being proposed, That this House do now adjourn—(Mr Wayne David); And it being Ten o’clock, the Motion for the adjournment of the House lapsed, without Question put. Resolved, That this House do now adjourn.—(Mr Wayne David.) And accordingly, the House, having continued to sit till sixteen minutes past Ten o’clock, adjourned till to-morrow. [Adjourned at 10.16 p.m. APPENDIX I Papers presented or laid upon the Table: Papers subject to Negative Resolution:
(2) Social Security (Miscellaneous Amendments) Regulations 2008 (S.I., 2008, No. 698), dated 11th March 2008 [by Act], with Explanatory Memoranda thereon [by Command] [Secretary James Purnell]. Other Paper:
APPENDIX II General Committees
Page 270 Monday 17th March 2008 2007-08 Volume 264 Back to top European Committees
APPENDIX III Reports from Select Committees
(2) Planning Skills: Memoranda laid before the Committee, to be published; (3) Community Cohesion and Migration: Memorandum laid before the Committee; to be published; (4) Communities and Local Government Spring Supplementary Estimates 2008: Memorandum laid before the Committee; to be published; and (5) Local Government Finance: Waste: Memorandum laid before the Committee; to be published [Dr Phyllis Starkey].
(2) Biosecurity in UK research laboratories: Minutes of Evidence taken before Biosecurity in UK Research Laboratories Sub-Committee of the Committee; to be printed [No. 360-i] [Mr Phil Willis].
(2) The 2007 Pre-Budget Report: Government Response to the Second Report from the Committee, Session 2007–08: Seventh Special Report from the Committee; to be printed [No. 429]; and (3) The 2008 Budget: Minutes of Evidence taken before the Committee; to be printed [No. 430-i] [John McFall]. [No. 69.] Tuesday 18th March 2008. 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. Page 271 Tuesday 18th March 2008 2007-08 Volume 264 Back to top
Minutes of Proceedings of the Committee to lie upon the Table.
That the Committee takes note of European Union Document No. 15371/07, Commission Communication, Report on the outcome of the Review of the EU regulatory framework for electronic communications networks and services in accordance with Directive 2002/21/EC and Summary of the 2007 Reform Proposals; further notes the Government’s support for the European Commission’s objectives and most of the Commission’s proposals to revise the regulatory framework for electronic communications and services in pursuit of open competition; but acknowledges the Government’s intention to continue to analyse both the case for a veto on national remedies and establishing a new EU Market Authority in order to consider whether alternative methods could better achieve the objectives. Resolution to lie upon the Table. Minutes of Proceedings of the Committee to lie upon the Table.
And the Motion being opposed, after permitting a short explanatory statement from the Member who made the Motion and from a Member who opposed it, the Speaker put the Question, pursuant to Standing Order No. 23 (Motions for leave to bring in bills and nomination of select committees at commencement of public business):—It was agreed to. Ordered, That Mrs Caroline Spelman, Greg Clark, Michael Fabricant, Mr Frank Field, Andrew George, Stephen Hammond, Mr Greg Hands, Mr Jeremy Hunt, Miss Julie Kirkbride, Mrs Eleanor Laing, Ms Gisela Stuart and Ms Dari Taylor do prepare and bring in the Bill.
(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— (i) so far as it is applicable to goods, applies to goods of every description, and (ii) so far as it is applicable to services, applies to services of every description. And the Question being again proposed:—The House resumed the adjourned Debate. And the Question being put:—It was agreed to. The 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 main rates for 2008–09) Resolved, That— (1) Income tax is charged for the tax year 2008–09. (2) For that tax year— (a) the basic rate is 20%, and (b) the higher rate is 40%. Page 272 Tuesday 18th March 2008 2007-08 Volume 264 Back to top 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. Income tax (personal allowances for those aged 65 or over) Resolved, That— (1) For the tax year 2008–09— (a) the amount specified in section 36(1) of the Income Tax Act 2007 and section 257(2) of the Income and Corporation Taxes Act 1988 (personal allowance for those aged 65 to 74) is replaced with “£9,030”, and (b) the amount specified in section 37(1) of the Income Tax Act 2007 and section 257(3) of the Income and Corporation Taxes Act 1988 (personal allowance for those aged 75 and over) is replaced with “£9,180”. (2) Accordingly— (a) section 57 of the Income Tax Act 2007 (indexation), so far as relating to the amounts specified in sections 36(1) and 37(1) of that Act, and (b) section 257C of the Income and Corporation Taxes Act 1988, so far as relating to the amounts specified in section 257(2) and (3) of that Act, (indexation) do not apply for the tax year 2008–09. 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. 4. Income tax (abolition of starting rate) The Question being put, That— (1) In section 6 of the Income Tax Act 2007 (rates at which income tax is charged)— (a) in subsection (1), omit paragraph (a), and (b) in subsection (2), omit “starting rate,”, and accordingly, in the title, omit “starting rate,”. (2) In section 10 of that Act (income charged at main rates: individuals)— (a) omit subsection (1), (b) for subsection (2) substitute— “(2) Income tax on an individual’s income up to the basic rate limit is charged at the basic rate (except to the extent that, in accordance with section 12, it is charged at the starting rate for savings).”, (c) in subsection (4), omit the entry relating to section 12, and (d) for subsection (5) substitute— “(5) The basic rate limit is £36,000. (6) The basic rate limit is increased in some circumstances: see— (a) section 414(2) (gift aid relief), and (b) section 192(4) of FA 2004 (relief for pension contributions).”, and accordingly, in the title, omit “starting,”. (3) Omit section 20 (starting rate limit and basic rate limit). (4) The amendments made by this Resolution have effect for the tax year 2008–09 and subsequent tax years. 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, Alison Seabeck, Steve McCabe: 304. Tellers for the Noes, Jeremy Wright, James Duddridge: 242. So the Question was agreed to. 5. Corporation tax (charge and main rates for financial year 2009) Resolved, That— (1) Corporation tax is charged for the financial year 2009. (2) 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. Page 273 Tuesday 18th March 2008 2007-08 Volume 264 Back to top 6. Corporation tax (small companies’ rates and fractions for financial year 2008) The Question being put, That— (1) For the financial year 2008 the small companies’ rate is— (a) 21% on profits of companies other than ring fence profits, and (b) 19% on ring fence profits of companies, and (2) For the financial year 2008 the fraction mentioned in section 13(2) of the Income and Corporation Taxes Act 1988 is— (a) 7/400ths in relation to profits of companies other than ring fence profits, and (b) 11/400ths in relation to ring fence profits of companies. The House divided. Tellers for the Ayes, Alison Seabeck, Steve McCabe: 301. Tellers for the Noes, Jeremy Wright, James Duddridge: 245. So the Question was agreed to. 7. Chargeable gains The Question being put, That provision may be made amending, or making amendments connected with, the Taxation of Chargeable Gains Act 1992. The House divided. Tellers for the Ayes, Alison Seabeck, Steve McCabe: 300. Tellers for the Noes, Jeremy Wright, James Duddridge: 244. So the Question was agreed to. 8. Rates of duty on alcoholic liquor The Question being put, That— (1) The Alcoholic Liquor Duties Act 1979 is amended as follows. (2) In section 5 (rate of duty on spirits), for “£19.56” substitute “£21.35”. (3) In section 36(1AA)(a) (standard rate of duty on beer), for “£13.71” substitute “£14.96”. (4) 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 “£172.33” substitute “£188.10”, (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 “£39.73” substitute “£43.37”, and (c) in paragraph (c) (rate of duty per hectolitre in any other case), for “£26.48” substitute “£28.90”. (5) For the table in Schedule 1 substitute—
Part 2Wine or made-wine of a strength exceeding 22 per cent
(6) The amendments made by this Resolution come into force on 17 March 2008. 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, Alison Seabeck, Steve McCabe: 302. Tellers for the Noes, Jeremy Wright, James Duddridge: 240. So the Question was agreed to. 9. Rates of tobacco products duty Resolved, That— (1) For the table in Schedule 1 to the Tobacco Products Duty Act 1979 substitute—
(2) The amendment made by this Resolution comes into force at 6 p.m. on 12 March 2008. 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. 10. Fuel duty rates and rebates (simplification) Resolved, That— (1) The Hydrocarbon Oil Duties Act 1979 is amended as follows. (2) In section 6 (hydrocarbon oil: rates of duty), for subsection (1A) substitute— “(1A) The rates are— (a) £0.5035 a litre in the case of unleaded petrol, (b) £0.6007 a litre in the case of light oil other than unleaded petrol, and (c) £0.5035 a litre in the case of heavy oil.” (3) In section 6AB(5) (duty on bioblend), omit the words from “of the description” to the end. (4) In section 11(1) (rebate on heavy oil)— (a) in paragraph (b), omit “which is not ultra low sulphur diesel”, and (b) omit paragraph (ba). (5) In section 13AA(6) (restrictions on use of rebated kerosene), omit “which is not ultra low sulphur diesel or sulphur-free diesel”. (6) Omit section 13A (rebate on unleaded petrol). (7) In section 20AAA(4)(a) (mixing of rebated oil), for “section 6(1A)(d)” substitute “section 6A(1A)(c)”. (8) In Article 21(7) of the Renewable Transport Fuel Obligations Order 2007, for “sulphur-free petrol” substitute “unleaded petrol”. (9) The amendments made by this Resolution come into force on 1 April 2008. 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 275 Tuesday 18th March 2008 2007-08 Volume 264 Back to top 11. Fuel duty (biodiesel and bioblend) Resolved, That— (1) The Hydrocarbon Oil Duties Act 1979 is amended as follows. (2) Section 1 (hydrocarbon oil) is amended as follows. (3) In subsection (1), for “Subsections (2) to (7) below” substitute “The following provisions”. (4) After subsection (7) insert— “(8) “Kerosene” means heavy oil of which more than 50% by volume distils at a temperature of 240oC or less.” (5) Section 2A (power to amend definitions) is amended as follows. (6) In subsection (1), for paragraphs (a) to (e) substitute— “(a) biodiesel; (b) bioethanol; (c) unleaded petrol.” (7) Omit subsections (1A) and (1B). (8) In section 6AA (excise duty on biodiesel), after subsection (3) insert— “(4) See section 14A (biodiesel used other than as fuel for road vehicles) for rebates on duty charged under this section.” (9) In section 6AB (excise duty on bioblend), for subsections (3) and (4) substitute— “(3) The rate per litre of duty under this section on any bioblend is the sum of— (a) HO% of the rate per litre of duty under section 6 in the case of heavy oil, and (b) BD% of the rate per litre of duty under section 6AA. (4) In subsection (3)— “HO%” means the percentage of the bioblend that is heavy oil, and “BD%” means the percentage of the bioblend that is biodiesel, where the percentages are by volume to the nearest 0.001%. (4A) See section 14B (bioblend used other than as fuel for road vehicles) for rebates on duty charged under this section.” (10) In section 8 (excise duty on road fuel gas)— (a) in subsection (2), for “in” substitute “for”, and (b) omit subsection (6). (11) In section 10 (restrictions on use of duty-free oil), omit subsection (8). (12) In section 12 (rebate not allowed on fuel for road vehicles), omit subsection (3). (13) In section 13 (penalties for misuse of rebated heavy oil), omit subsection (7). (14) In section 13AA (restrictions on use of rebated kerosene), omit subsection (5). (15) In section 13AB (penalties for misuse of kerosene), omit subsections (3) and (4). (16) In section 14 (rebate on light oil for use as furnace fuel), omit subsection (9). (17) After that section insert— “14A Rebate on biodiesel used other than as fuel for road vehicles (1) This section applies if, at the excise duty point, it is intended that biodiesel on which duty under section 6AA is charged will not be— (a) used as fuel for a road vehicle, or (b) used as an additive or extender in any substance so used. (2) A rebate of duty is to be allowed on the biodiesel at a rate of £0.0969 a litre less than the rate of duty under section 6AA. (3) In this section “the excise duty point” has the same meaning as in section 1 of the Finance (No. 2) Act 1992. 14B Rebate on bioblend used other than as fuel for road vehicles (1) This section applies if, on the delivery for home use of bioblend on which duty under section 6AB is charged— (a) it is intended that the bioblend will not be— (i) used as fuel for a road vehicle, or (ii) used as an additive or extender in any substance so used, and (b) if the heavy oil used to produce the bioblend was kerosene, it is intended that the bioblend will not be— (i) used as fuel for an engine within paragraph (a) or (b) of section 13AA(1), or (ii) used as an additive or extender in any substance so used. (2) A rebate of duty is to be allowed on the bioblend. Page 276 Tuesday 18th March 2008 2007-08 Volume 264 Back to top (3) The rate per litre of the rebate is the sum of— (a) HO% of the relevant hydrocarbon rebate rate, and (b) BD% of the relevant biodiesel rebate rate. (4) “The relevant hydrocarbon rebate rate” is the rate specified in section 11(1) for the kind of heavy oil used to produce the bioblend. (5) “The relevant biodiesel rebate rate” is— (a) if the heavy oil used to produce the bioblend was kerosene, the rate of duty under section 6AA, and (b) otherwise, the rate of the rebate under section 14A. (6) Section 6AB(4) (meaning of “HO%” and “BD%”) applies for the purposes of subsection (3). 14C Restrictions on use of rebated biodiesel and bioblend (1) Rebated biodiesel or bioblend must not be— (a) used as fuel for a road vehicle, (b) used as an additive or extender in any substance so used, or (c) taken into a road vehicle as fuel or as an additive or extender in any substance used as fuel. (2) Rebated bioblend that was produced by mixing kerosene and biodiesel must not be— (a) used as fuel for an engine within paragraph (a) or (b) of section 13AA(1), (b) used as an additive or extender in any substance so used, or (c) taken into the fuel supply of such an engine. (3) Subsections (1) and (2) do not apply to a quantity of biodiesel or bioblend if the amount specified in subsection (4) has been paid to the Commissioners, in accordance with regulations, in respect of it. (4) The amount is— QxR where— Q is the quantity (in litres) of the biodiesel or bioblend, and R is the rate of the rebate under section 14A or 14B at the time of payment. (5) In subsection (3) “regulations” means regulations under section 24(1) made for the purposes of this section. 14D Penalties for misuse of rebated biodiesel or bioblend (1) If biodiesel or bioblend is used or taken into a road vehicle in contravention of section 14C(1) or (2), the Commissioners may assess the amount specified in section 14C(4) as being excise duty due from any person who— (a) used the biodiesel or bioblend, or (b) was liable for it being taken into the vehicle, and may notify the person or the person’s representative accordingly. (2) Conduct within any of the following paragraphs attracts a penalty under section 9 of the Finance Act 1994 (civil penalties)— (a) using biodiesel or bioblend in contravention of section 14C(1) or (2), (b) becoming liable for biodiesel or bioblend being taken into a vehicle or the fuel supply of an engine in contravention of section 14C(1) or (2), and (c) supplying biodiesel or bioblend, intending that it will be put to a particular use that is a prohibited use. (3) A person commits an offence if— (a) the person intentionally uses biodiesel or bioblend in contravention of section 14C(1) or (2), (b) the person is liable for biodiesel or bioblend being taken into a vehicle or the fuel supply of an engine in contravention of section 14C(1) or (2), and knows that the taking in is in contravention of that provision, or (c) the person supplies biodiesel or bioblend, intending that it will be put to a particular use that is a prohibited use. (4) “Prohibited use” means a use that would contravene section 14C(1) or (2) if no payment under section 14C(3) were made in respect of the biodiesel or bioblend. (5) A person guilty of an offence under this section is liable— (a) on summary conviction, to— (i) a fine not exceeding the statutory maximum or (if it is greater) 3 times the value of the biodiesel or bioblend in question, or (ii) imprisonment for a term not exceeding 12 months, or both, and Page 277 Tuesday 18th March 2008 2007-08 Volume 264 Back to top (b) on conviction on indictment, to a fine or imprisonment for a term not exceeding 7 years or both. (6) Subsection (5)(a)(ii) has effect as if the reference there to 12 months were to 6 months— (a) in this section as it extends to England and Wales, in relation to offences committed before the commencement of section 282 of the Criminal Justice Act 2003 (increase in maximum term that may be imposed on summary conviction of offence triable either way), and (b) in this section as it extends to Northern Ireland.” (18) Omit section 17A (repayment of part of duty where biodiesel used otherwise than as road fuel). (19) Section 20A (mixing: adjustment of duty) is amended as follows. (20) For subsections (1) to (4) substitute— “(1) Subsections (2) and (3) apply if— (a) a relevant substance upon which duty under this Act has been charged is mixed in a pipe-line with another kind of relevant substance upon which such duty has been charged, and (b) the mixing is approved mixing (see subsection (5)). (2) If the Commissioners are of the opinion that— (a) the amount of duty that would be charged on the mixture (if duty were charged at the time of mixing), is greater than (b) the total amount of duty charged as mentioned in subsection (1)(a), they may charge under this section a duty of excise on the mixture of an amount equal to the difference. (3) If the Commissioners are of the opinion that the amount mentioned in subsection (2)(a) is less than the amount mentioned in subsection (2)(b), they may make under this section an allowance of an amount equal to the difference. (4) Where a charge or allowance is made under this section, any relief or rebate which was permitted or allowed in respect of the charges mentioned in subsection (1)(a) is for the purposes of this Act to be disregarded. (4A) In this section “relevant substance” means biodiesel, bioethanol, bioblend, bioethanol blend or hydrocarbon oil. (4B) The cases that fall within subsection (1)(a) include cases where one kind of hydrocarbon oil is mixed with another kind of hydrocarbon oil.” (21) In subsection (5)(a), for the words from “in a” to “only)” substitute “relevant substances (or specified kinds of relevant substances) in a pipe-line”. (22) Section 20AAA (mixing of rebated oil) is amended as follows. (23) Omit subsections (3) and (5). (24) In subsection (9), for “, (2)(a) or (3)” substitute “or (2)(a)”. (25) In section 20AA(1) (power to allow reliefs), after “12(2)” (in both places) insert “or 14C(3)”. Page 278 Tuesday 18th March 2008 2007-08 Volume 264 Back to top (26) Before section 21 (but after the heading “Administration and enforcement”) insert— “20AC Determination by Commissioners of composition of substance (1) The Commissioners may, for any prescribed purpose, determine in such way as they consider appropriate the proportion of any substance that is biodiesel or bioethanol. (2) In subsection (1) “prescribed purpose” means a purpose, prescribed by regulations made by the Commissioners, that relates to any duty under this Act.” (27) In section 23 (prohibition on use etc of road fuel gas on which duty has not been paid), omit subsection (2). (28) Section 24 (control of duty-free and rebated oil) is amended as follows. (29) In subsection (1), for the words from “section 11,” to “section 14(1),” substitute “any of sections 11 to 14C,”. (30) In subsection (2)— (a) for the words from the beginning to “above” substitute “The regulations”, and (b) for the words from “subsection (2)” to the end substitute “section 12(2), 13AA(3) or 14C(3) are to be effective for the purposes of those provisions.” (31) In subsection (3)— (a) after “hydrocarbon oil” insert “, biodiesel or bioblend”, and (b) in paragraph (b), for “or rebated light oil” substitute “, rebated light oil, rebated biodiesel or rebated bioblend”. (32) In subsection (4A)(a), after “oil” insert “, biodiesel or bioblend”. (33) In subsection (5), after “oil” insert “, biodiesel or bioblend”. (34) In section 24A (penalties for misuse of marked oil), omit subsection (4). (35) Section 27 (interpretation) is amended as follows. (36) In subsection (1)— (a) in the definition of “controlled oil”, after “13AA” insert “or biodiesel or bioblend in respect of which a rebate has been allowed under section 14A or 14B”, (b) after that definition insert— ““excepted vehicle” means a vehicle that is an excepted vehicle within the meaning of Schedule 1;”, (c) after the definition of “hydrocarbon oil” insert— ““kerosene” has the meaning given by section 1(8);”, (d) in the definition of “rebate”, after “14” insert “, 14A, 14B”, and (e) in the definition of “road vehicle”, for the words from “vehicle which” to the end substitute “excepted vehicle;”. (37) After that subsection insert— “(1ZA) For the purposes of this Act, a substance is used as fuel for a vehicle if (and only if) it is used as fuel for— (a) the engine provided for propelling the vehicle, or (b) an engine which draws fuel from the same supply as that engine. (1ZB) For those purposes, a substance is taken into a vehicle as fuel, or as an additive or extender in any fuel, if (and only if) it is taken into the vehicle as part of the supply from which the engine provided for propelling the vehicle draws fuel. (1ZC) For those purposes, the following persons are liable for a substance being taken into a vehicle or into the fuel supply of an engine— (a) the person who has charge of the vehicle or engine at the time the substance is taken in, and (b) the owner of the vehicle or engine at that time (or, if another person is entitled to possession of it at that time, that other person). (1ZD) Subsection (1ZC) applies in relation to appliances and storage tanks as it applies in relation to vehicles.” (38) In Schedule 4 (regulations under section 24), in paragraph 22 (interpretation), omit the words from “and section 12(3)(a)” to the end. (39) In Schedule 5 (sampling), in paragraph 3(1), omit “of oil”. (40) The amendments made by this Resolution come into force— (a) so far as they confer a power to make regulations, on 19 March 2008, and (b) for all other purposes, on 1 April 2008. Page 279 Tuesday 18th March 2008 2007-08 Volume 264 Back to top 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. 12. Fuel duty (other provision) Resolved, That provision may be made amending the Hydrocarbon Oil Duties Act 1979. 13. Rates of vehicle excise duty The Question being put, 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 “£180” substitute “£185”, and (b) in sub-paragraph (2A) (vehicle not covered elsewhere in Schedule with engine cylinder capacity not exceeding 1,549cc), for “£115” substitute “£120”. (3) In paragraph 1B (graduated rates for light passenger vehicles), for the table substitute—
The table has effect in relation to vehicles first registered before 23 March 2006 as if— (a) in column (3), in the last row, “195” were substituted for “385”, and (b) in column (4), in the last row, “210” were substituted for “400”.” (4) In paragraph 1J (light goods vehicles)— (a) in sub-paragraph (a) (vehicle which is not lower-emission van), for “£175” substitute “£180”, and (b) in sub-paragraph (b) (lower-emission van), for “£115” substitute “£120”. (5) In paragraph 2(1) (motorcycles)— (a) in paragraph (b) (motorbicycle and engine’s cylinder capacity more than 150cc but not more than 400cc), for “£32” substitute “£33”, (b) in paragraph (c) (motorbicycle and engine’s cylinder capacity more than 400cc but not more than 600cc), for “£47” substitute “£48”, and (c) in paragraph (d) (any other case), for “£64” substitute “£66”. (6) The amendments made by this Resolution have effect in relation to licences taken out on or after 13 March 2008. 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, Alison Seabeck, Steve McCabe: 364. Tellers for the Noes, Jeremy Wright, James Duddridge: 177. So the Question was agreed to. 14. Standard rate of landfill tax Resolved, That provision may be made about the standard rate of landfill tax. 15. Rates of climate change levy Resolved, That provision may be made about the rates of climate change levy. 16. Rate of aggregates levy Resolved, That provision may be made about the rate of aggregates levy. Page 280 Tuesday 18th March 2008 2007-08 Volume 264 Back to top 17. Carbon reduction trading schemes Resolved, That provision may be made for the imposition of charges by the allocation of carbon reduction trading scheme allowances in return for payment. 18. Amusement machine licence duty Resolved, That— (1) In section 23(2) of the Betting and Gaming Duties Act 1981 (amount of duty payable on amusement machine licence), for the table substitute—
(2) The amendment made by paragraph (1) has effect in relation to cases where the application for the amusement machine licence is received by the Commissioners for Her Majesty’s Revenue and Customs after 4 p.m. on 14 March 2008. 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. 19. Residence Resolved, That provision may be made about the residence of individuals in the United Kingdom. 20. Persons not domiciled or not ordinarily resident in the United Kingdom Resolved, That provision may be made about persons not domiciled or not ordinarily resident in the United Kingdom. 21. Expenditure on research and development Resolved, That provision may be made about tax relief for expenditure on research and development. 22. Venture capital schemes Resolved, That provision may be made about the corporate venturing scheme, the enterprise investment scheme and venture capital trusts. 23. Enterprise management incentives Resolved, That provision may be made amending Schedule 5 to the Income Tax (Earnings and Pensions) Act 2003. 24. Company gains from investment life insurance contracts Resolved, That provision may be made about gains by companies from investment life insurance contracts. 25. Changes in trading stock Resolved, That provision may be made about the effect of certain changes in trading stock on the calculation of profits of trades for the purposes of income tax or corporation tax. 26. Investment managers Resolved, That provision may be made about investment managers who act on behalf of non-residents. 27. Offshore funds Resolved, That provision (including provision having retrospective effect) may be made about offshore funds and participants in them. Page 281 Tuesday 18th March 2008 2007-08 Volume 264 Back to top 28. Insurance companies etc Resolved, That provision (including provision having retrospective effect) may be made about insurance companies, friendly societies and companies which have mutual business. 29. Employment-related securities etc Resolved, That— (1) The Income Tax (Earnings and Pensions) Act 2003 is amended as follows. (2) In section 428(2)(b) as originally enacted (conditional interests in shares: amount of charge), insert at the end “(other than an amount of exempt income)”. (3) In section 428(7)(b) (restricted securities: amount of charge), insert at the end “(other than an amount of exempt income)”. (4) In section 446T(3)(b) (securities acquired for less than market value: amount of charge), insert at the end “(other than an amount of exempt income)”. (5) In section 480(5)(a) (securities options: deductible amounts), insert at the end “(other than an amount of exempt income)”. (6) The amendment made by paragraph (2) has effect in relation to events within section 427(1)(a) or (b) of the Income Tax (Earnings and Pensions) Act 2003 (as originally enacted) occurring on or after 12 March 2008. (7) The amendments made by paragraphs (3) and (5) have effect in relation to chargeable events occurring on or after that date. (8) The amendment made by paragraph (4) has effect in relation to employment-related securities acquired (or treated as acquired) on or after that date. 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. 30. Relief for employee share acquisition Resolved, That provision may be made amending Schedule 23 to the Finance Act 2003. 31. Leases of plant or machinery Resolved, That provision (including provision having retrospective effect) may be made about leases of plant or machinery. 32. Double taxation relief Resolved, That provision (including provision having retrospective effect) may be made about double taxation relief. 33. Restrictions on trade loss relief for individuals Resolved, That provision may be made restricting reliefs for losses made by individuals carrying on trades otherwise than in partnership. 34. Restrictions on trade loss relief for partners Resolved, That provision may be made amending section 103B(2) of the Income Tax Act 2007. 35. Financial arrangements avoidance Resolved, That provision (including provision having retrospective effect) may be made amending— (a) sections 785A and 807A of the Income and Corporation Taxes Act 1988, (b) Chapter 2 of Part 4 of the Finance Act 1996, (c) Schedule 26 to the Finance Act 2002, and (d) section 384 of the Income Tax Act 2007. 36. Manufactured payments Resolved, That provision (including provision having retrospective effect) may be made about manufactured payments (including deemed manufactured payments). 37. Controlled foreign companies Resolved, That provision may be made about controlled foreign companies. 38. Intangible fixed assets Resolved, That provision may be made amending Schedule 29 to the Finance Act 2002. Page 282 Tuesday 18th March 2008 2007-08 Volume 264 Back to top 39. Payments on account of income tax Resolved, That provision may be made repealing section 964(5) of the Income Tax Act 2007. 40. Capital allowances Resolved, That provision may be made about capital allowances. 41. Pension schemes Resolved, That provision (including provision having retrospective effect) may be made about pension schemes. 42. Stamp duty land tax (notification and registration of transactions) Resolved, That— (1) Part 4 of the Finance Act 2003 (stamp duty land tax) is amended as follows. (2) For section 77 substitute— “77 Notifiable transactions (1) A land transaction is notifiable if it is— (a) an acquisition of a major interest in land that does not fall within one or more of the exceptions in section 77A, (b) an acquisition of a chargeable interest other than a major interest in land where there is chargeable consideration in respect of which tax is chargeable at a rate of 1% or higher or would be so chargeable but for a relief, (c) a land transaction that a person is treated as entering into by virtue of section 44A(3), or (d) a notional land transaction under section 75A. (2) This section has effect subject to— (a) sections 71A(7) and 72A(7), and (b) paragraph 30 of Schedule 15. (3) In this section “relief” does not include an exemption from charge under Schedule 3. 77A Exceptions for certain acquisitions of major interests in land (1) The exceptions referred to in section 77(1)(a) are as follows.
(2) Chargeable consideration for an acquisition does not exceed the zero rate threshold if it does not consist of or include— (a) any amount in respect of which tax is chargeable at a rate of 1% or higher, or (b) any amount in respect of which tax would be so chargeable but for a relief. (3) In this section— “annual rent” has the meaning given in paragraph 9A of Schedule 5, “relevant rent” means— (a) the annual rent, or (b) in the case of the grant of a lease to which paragraph 11 or 19 of Schedule 15 applies, the relevant chargeable proportion of the annual rent (as calculated in accordance with that paragraph), and “relief” does not include an exemption from charge under Schedule 3.” (3) In section 79(2) (registration of land transactions), after “every” insert “notifiable”. (4) In section 122 (index of defined expressions), in the definition of “notifiable (in relation to a land transaction)” after “72A(7)” insert “and paragraph 30 of Schedule 15”. (5) In Part 4 of Schedule 6 (SDLT: disadvantaged areas relief), in paragraph 13, for “section 77 (which specifies” substitute “sections 77 and 77A (which specify”. (6) In Schedule 17A (SDLT: further provisions relating to leases), in paragraphs 3(2) and (5) and 4(1) and (4A), for “section 77” substitute “sections 77 and 77A”. (7) The amendments made by this Resolution have effect in relation to transactions with an effective date on or after 12 March 2008. 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. 43. Stamp duty land tax (charge where consideration includes rent) Resolved, That— (1) Schedule 5 to the Finance Act 2003 (amount of SDLT chargeable: rent) is amended as follows. (2) In paragraph 9 (SDLT chargeable in respect of consideration other than rent)— (a) in sub-paragraph (1), insert at the end “(but see paragraph 9A)”, and (b) omit sub-paragraphs (2), (2A) and (3), and accordingly, in the heading before that paragraph, insert at the end“: general”. (3) After that paragraph insert— “Tax chargeable in respect of consideration other than rent: 0% band 9A (1) This paragraph applies in the case of a transaction to which this Schedule applies where there is chargeable consideration other than rent. (2) If— (a) the relevant land consists entirely of land that is non-residential property, and (b) the relevant rent is at least £1,000, the 0% band in Table B in section 55(2) does not apply in relation to the consideration other than rent and any case that would have fallen within that band is treated as falling within the 1% band. (3) Sub-paragraphs (4) and (5) apply if— (a) the relevant land is partly residential property and partly non-residential property, and (b) the relevant rent attributable, on a just and reasonable apportionment, to the land that is non-residential property is at least £1,000. (4) For the purpose of determining the amount of tax chargeable under section 55 in relation to the consideration other than rent, the transaction (or, where it is one of a number of linked transactions, that set of transactions) is treated as if it were two separate transactions (or sets of linked transactions), namely— (a) one whose subject-matter consists of all of the interests in land that is residential property, and (b) one whose subject-matter consists of all of the interests in land that is non-residential property. (5) For that purpose, the chargeable consideration attributable to each of those separate transactions (or sets of linked transactions) is the chargeable consideration so attributable on a just and reasonable apportionment. Page 284 Tuesday 18th March 2008 2007-08 Volume 264 Back to top (6) In this paragraph, “the relevant rent” means— (a) the annual rent in relation to the transaction in question, or (b) if that transaction is one of a number of linked transactions for which the chargeable consideration consists of or includes rent, the total of the annual rents in relation to all of those transactions. (7) In sub-paragraph (6), the “annual rent” means the average annual rent over the term of the lease or, if— (a) different amounts of rent are payable for different parts of the term, and (b) those amounts (or any of them) are ascertainable at the effective date of the transaction, the average annual rent over the period for which the highest ascertainable rent is payable. (8) In this paragraph, “relevant land” has the meaning given in section 55(3) and (4).” (4) Each of the following provisions of Schedule 6 to that Act (SDLT: disadvantaged areas relief) is amended in accordance with paragraph (5) of this Resolution— (a) paragraph 5(4) (residential land wholly situated in disadvantaged area), (b) paragraph 6(6) (mixed land wholly situated in disadvantaged area), (c) paragraph 9(4) (residential land partly situated in disadvantaged area), and (d) paragraph 10(6) (mixed land wholly partly situated in disadvantaged area). (5) In those provisions— (a) in paragraph (a), omit sub-paragraph (i) (and the “and” after it), and (b) omit paragraph (b). (6) In paragraph 12 of that Schedule (rent and annual rent) for “9(2)” substitute “9A”. (7) In Schedule 8 to that Act (SDLT: charities relief) in paragraph 3— (a) in sub-paragraph (3)(b), for “does not exceed £600” substitute “is less than £1,000”, and (b) in sub-paragraph (5), for “9(2)” substitute “9A”. (8) In Schedule 15 to that Act (SDLT: partnerships)— (a) in paragraph 11(2B)(a), for “9(2A)” substitute “9A(6)”, (b) in paragraph 19(2B), for “9(2A)” substitute “9A(6)”, and (c) in paragraph 23(3)(c), for “9(2)” substitute “9A”. (9) In Schedule 17A to that Act (SDLT: further provisions relating to leases) in paragraph 18A(5)(a)— (a) for “9(2)” substitute “9A”, (b) for “the Tables” substitute “Table B”, and (c) for “the relevant rental figure exceeds £600” substitute “the relevant rent attributable to non-residential property is not less than £1,000”. (10) The amendments made by this Resolution have effect in relation to transactions with an effective date on or after 12 March 2008. 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. 44. Stamp duty land tax (withdrawal of group relief) Resolved, That— (1) Part 1 of Schedule 7 to the Finance Act 2003 (group relief) is amended as follows. (2) In paragraph 3(5), for “paragraph 4” substitute “paragraphs 4 and 4ZA”. (3) In paragraph 4 (cases in which group relief not withdrawn)— (a) omit sub-paragraphs (2) and (3), and (b) in sub-paragraph (5), for “sub-paragraphs (3) and (4)” substitute “sub-paragraph (4)”. (4) After that paragraph insert— “Group relief not withdrawn where vendor leaves group 4ZA (1) Group relief is not withdrawn under paragraph 3 where the purchaser ceases to be a member of the same group as the vendor because the vendor leaves the group. (2) The vendor is regarded as leaving the group if the companies cease to be members of the same group by reason of a transaction relating to shares in— (a) the vendor, or Page 285 Tuesday 18th March 2008 2007-08 Volume 264 Back to top (b) another company that— (i) is above the vendor in the group structure, and (ii) as a result of the transaction ceases to be a member of the same group as the purchaser. (3) For the purpose of sub-paragraph (2) a company is “above” the vendor in the group structure if the vendor, or another company that is above the vendor in the group structure, is a 75% subsidiary of the company. (4) But if there is a change in the control of the purchaser after the vendor leaves the group, paragraphs 3, 4(6) and (7), 5 and 6 have effect as if the purchaser had then ceased to be a member of the same group as the vendor. (5) For the purposes of this paragraph there is a change in the control of the purchaser if— (a) a person who controls the purchaser (alone or with others) ceases to do so, (b) a person obtains control of the purchaser (alone or with others), or (c) the purchaser is wound up. (6) For the purposes of sub-paragraph (5) a person does not control, or obtain control of, the purchaser if that person is under the control of another person or other persons. (7) In this paragraph references to “control” shall be interpreted in accordance with section 416 of the Taxes Act 1988 (subject to sub-paragraph (6)).” (5) In paragraph 4A(1) (withdrawal of group relief in certain cases involving successive transactions), in the words following paragraph (d), for “and 4” substitute “, 4 and 4ZA”. (6) The amendments made by this Resolution have effect— (a) in relation to transactions with an effective date on or after 13 March 2008, and (b) (subject to paragraph (7)) in relation to transactions with an effective date before that day if, on or after that day, there is a change in the control of the purchaser (within the meaning of paragraph 4ZA(5) of Schedule 7 to the Finance Act 2003, inserted by this Resolution). (7) The amendments made by this Resolution do not have effect by virtue of paragraph (6)(b) where the change of control takes place in pursuance of a contract entered into before 13 March 2008. 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. 45. Stamp duty (exemption from ad valorem duty for low value transactions) Resolved, That the following provisions shall have effect for the period beginning with 19 March 2008 and ending 31 days after the earliest of the dates mentioned in section 50(2) of the Finance Act 1973— (1) Paragraph 1 of Schedule 13 to the Finance Act 1999 (charge to stamp duty on conveyance or transfer on sale) is amended as follows. (2) In sub-paragraph (3), for “(4)” substitute “(3A)”. (3) After that sub-paragraph insert— “(3A) Stamp duty is not chargeable under sub-paragraph (1) on a transfer of stock or marketable securities where— (a) the amount or value of the consideration for the sale is £1,000 or under, and (b) the instrument is certified at £1,000.” (4) In paragraph 6(1) of that Schedule (meaning of instrument being certified at an amount), for “paragraph” substitute “paragraphs 1(3A) and”. (5) The amendments made by this Resolution have effect in relation to instruments executed on or after 13 March 2008 and not stamped before 19 March 2008. (6) For the purposes of section 14(4) of the Stamp Act 1891 (instruments not to be given in evidence etc unless stamped in accordance with the law in force at the time of first execution), the law in force at the time of execution of an instrument— (a) executed on or after 13 March 2008 but before 19 March 2008, and (b) not stamped before 19 March 2008, shall be deemed to be the law as varied in accordance with this Resolution. And it is declared that it is expedient in the public interest that this Resolution should have statutory effect under the provisions of section 50 of the Finance Act 1973. Page 286 Tuesday 18th March 2008 2007-08 Volume 264 Back to top 46. Stamp duty (abolition of fixed duty on certain instruments) Resolved, That the following provisions shall have effect for the period beginning with 19 March 2008 and ending 31 days after the earliest of the dates mentioned in section 50(2) of the Finance Act 1973— (1) In section 129(1) of the Finance Act 1982 (exemption from duty on grants, transfers to charities etc), omit “, or paragraph 16,”. (2) Part 3 of the Finance Act 1985 (stamp duty) is amended as follows. (3) In section 83 (transfers in connection with divorce, dissolution of civil partnership, etc), omit subsection (2) (fixed duty). (4) In section 84 (death: varying dispositions, and appropriations)— (a) omit subsections (8) and (9) (fixed duty and adjudication), and (b) in subsection (11) (commencement), omit from “and,” to “subsection (8) above”. (5) Part 3 of the Finance Act 1986 (stamp duty) is amended as follows. (6) In section 66 (company’s purchase of own shares), omit subsection (2A) (fixed duty). (7) In section 67 (stamp duty on certain transfers to depositary receipt systems)— (a) in subsection (1), after “instrument” insert “(other than a bearer instrument)”, (b) in subsection (3), for the words from the beginning to “then,” substitute “In any other case— (a) stamp duty is chargeable on the instrument under this subsection, and (b) ”, (c) in subsection (9) (transfer of securities between depositary receipt systems), for “the stamp duty chargeable on the instrument is £5” substitute “stamp duty is not chargeable on the instrument”, and (d) after subsection (9) insert— “(9A) In this section “bearer instrument” has the meaning given in paragraph 3 of Schedule 15 to the Finance Act 1999.” (8) In section 70 (stamp duty on certain transfers to a clearance system)— (a) in subsection (1), after “instrument” insert “(other than a bearer instrument)”, (b) in subsection (3), for the words from the beginning to “then,” substitute “In any other case— (a) stamp duty is chargeable on the instrument under this subsection, and (b) ”, (c) in subsection (9) (transfer of securities between clearance systems), for “the stamp duty chargeable on the instrument is £5” substitute “stamp duty is not chargeable on the instrument”, and (d) after subsection (9) insert— “(9A) In this section “bearer instrument” has the meaning given in paragraph 3 of Schedule 15 to the Finance Act 1999.” (9) In section 72A(1) (transfer of securities between depositary receipt system and clearance system), for paragraph (b) substitute— “(b) stamp duty is not chargeable on the instrument.” (10) In Part 3 of the Finance Act 1987 (stamp duty and stamp duty reserve tax)— (a) in section 50(1) (warrants to purchase Government stock, etc), omit “, or paragraph 16”, and (b) in section 55(1) (Crown exemption), omit “, or paragraph 16”. (11) Schedule 13 to the Finance Act 1999 (instruments chargeable to stamp duty and rates of duty) is amended as follows. (12) In paragraph 1(5) (treasury shares), for the words from “any instrument” to the end substitute “sub-paragraph (1) does not apply to any instrument to which sub-paragraph (6) applies.” (13) In Part 3 (other instruments chargeable to stamp duty and rates of duty) omit— (a) paragraph 16 (fixed duty on transfer otherwise than on sale) and the heading before it, (b) paragraph 17 (fixed duty on declaration of use or trust) and the heading before it, (c) paragraph 18(2) (fixed duty on disposition of certain property in Scotland), (d) paragraph 19(1) (fixed duty on duplicate or counterpart), (e) paragraph 21(3) (fixed duty on partition or division), (f) paragraph 22 (fixed duty on release or renunciation) and the heading before it, and (g) paragraph 23 (fixed duty on surrender) and the heading before it. Page 287 Tuesday 18th March 2008 2007-08 Volume 264 Back to top (14) Schedule 15 to the Finance Act 1999 (stamp duty: bearer instruments) is amended as follows. (15) Omit paragraph 6 (fixed duty on instrument given in substitution for a like instrument stamped ad valorem). (16) At the beginning of Part 2 (exemptions) insert— “Substitute instruments 12A (1) Stamp duty is not chargeable on a substitute instrument. (2) A substitute instrument is a bearer instrument given in substitution for a like instrument stamped ad valorem (whether under this Schedule or otherwise) (“the original instrument”). (3) The substitute instrument shall not be treated as duly stamped unless it appears by some stamp impressed on it that the full and proper duty has been paid on the original instrument.” (17) In paragraph 20 (variation of original terms or conditions), for paragraph (b) substitute— “(b) has been stamped in accordance with paragraph 12A, or”. (18) In paragraph 26 (instruments treated as duly stamped), omit paragraph (b) (and the “or” before it). (19) Paragraphs (1) to (4), (10)(b) and (11) to (13) do not have effect in relation to an instrument effecting a land transaction or a duplicate or counterpart of such an instrument. (20) In paragraph (19) “land transaction” has the same meaning as in Part 4 of the Finance Act 2003, except that it does not include a transfer of an interest in a property-investment partnership (within the meaning of Schedule 15 of that Act). (21) The amendments made by this Resolution have effect in relation to instruments executed on or after 13 March 2008 and not stamped before 19 March 2008. (22) For the purposes of section 14(4) of the Stamp Act 1891 (instruments not to be given in evidence etc unless stamped in accordance with the law in force at the time of first execution), the law in force at the time of execution of an instrument— (a) executed on or after 13 March 2008 but before 19 March 2008, and (b) not stamped before 19 March 2008, shall be deemed to be the law as varied in accordance with this Resolution. And it is declared that it is expedient in the public interest that this Resolution should have statutory effect under the provisions of section 50 of the Finance Act 1973. 47. Expenses of management of investment business (oil extraction etc) Resolved, That provision may be made about deduction of expenses of management of investment business from profits arising from oil extraction activities and oil rights. 48. Value added tax (time limits for assessments of excess credits etc) Resolved, That— (1) In section 73 of the Value Added Tax Act 1994 (assessment of overpaid VAT credits etc), after subsection (6) insert— “(6A) In the case of an assessment under subsection (2), the prescribed accounting period referred to in subsection (6)(a) and in section 77(1)(a) is the prescribed accounting period in which the repayment or refund of VAT, or the VAT credit, was paid or credited.” (2) Section 80 of that Act (credit for, or repayment of, overstated or overpaid VAT) is amended as follows. (3) After subsection (4A) insert— “(4AA) An assessment under subsection (4A) shall not be made more than 2 years after the later of— (a) the end of the prescribed accounting period in which the amount was credited to the person, and (b) the time when evidence of facts sufficient in the opinion of the Commissioners to justify the making of the assessment comes to the knowledge of the Commissioners.” (4) In subsection (4C), for “(2)” substitute “(3)”. (5) The amendments made by this Resolution come into force on 19 March 2008. 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 288 Tuesday 18th March 2008 2007-08 Volume 264 Back to top 49. Value added tax (time limits for old claims) Resolved, That— (1) The requirement in section 80(4) of the Value Added Tax Act 1994 that a claim under that section be made within 3 years of the relevant date does not apply to a claim in respect of an amount brought into account, or paid, for a prescribed accounting period ending before 4 December 1996 if the claim is made before 1 April 2009. (2) The requirement in section 25(6) of the Value Added Tax Act 1994 that a claim for deduction of input tax be made at such time as may be determined by or under regulations does not apply to a claim for deduction of input tax that became chargeable, and in respect of which the claimant held the required evidence, in a prescribed accounting period ending before 1 May 1997 if the claim is made before 1 April 2009. (3) In this Resolution— “input tax” and “prescribed accounting period” have the same meaning as in the Value Added Tax Act 1994 (see section 96 of that Act), and “the required evidence” means the evidence of the charge to value added tax specified in or under regulation 29(2) of the Value Added Tax Regulations 1995. (4) This Resolution has effect on and after 19 March 2008. 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. 50. Inheritance tax (interests in possession) Resolved, That provision may be made amending section 53 of the Inheritance Tax Act 1984. 51. Vehicle excise duty (rebates) Resolved, That provision may be made about rebates of vehicle excise duty. 52. Climate change levy (coal mine methane) Resolved, That provision may be made for coal mine methane to cease to be regarded as a renewable source for the purposes of climate change levy. 53. Landfill tax credit (withdrawing approval of environmental bodies) Resolved, That— (1) Part 3 of the Finance Act 1996 (landfill tax) is amended as follows. (2) In section 53(4)(d) (withdrawal of approval of environmental body or regulatory body), for “approval of an environmental body or the regulatory body to be withdrawn” substitute “the withdrawal of approval of an environmental body by the Commissioners or by the regulatory body, and the withdrawal of approval of the regulatory body by the Commissioners,”. (3) In section 54(1) (review of Commissioners’ decisions), after paragraph (c) insert— “(ca) a decision to withdraw approval of an environmental body under any provision contained in regulations by virtue of section 53(4)(d) above;”. (4) The amendments made by this Resolution come into force on 19 March 2008. 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. Air passenger duty (standard class travel) Resolved, That provision may be made amending the definition of standard class travel for the purposes of air passenger duty. 55. Alternative property finance Resolved, That— (1) The Finance Act 2003 is amended as follows. (2) For the title of section 73A substitute “Sections 71A to 73: relationship with Schedule 7”. (3) After section 73A insert— “73AB Sections 71A to 72A: arrangements to transfer control of financial institution (1) Section 71A, 72 or 72A does not apply to alternative finance arrangements if those arrangements, or any connected arrangements, include arrangements for a person to acquire control of the relevant financial institution. (2) That includes arrangements for a person to acquire control of the relevant financial institution only if one or more conditions are met (such as the happening of an event or doing of an act). Page 289 Tuesday 18th March 2008 2007-08 Volume 264 Back to top (3) In this section— “alternative finance arrangements” means the arrangements referred to in section 71A(1), 72(1) or 72A(1); “arrangements” includes any agreement, understanding, scheme, transaction or series of transactions (whether or not legally enforceable); “connected arrangements” means any arrangements entered into in connection with the making of the alternative finance arrangements (including arrangements involving one or more persons who are not parties to the alternative finance arrangements); “relevant financial institution” means the financial institution which enters into the alternative finance arrangements. (4) Section 840 of the Taxes Act 1988 applies for the purposes of determining who has control of the relevant financial institution.” (4) The amendments made by this Resolution have effect in relation to alternative finance arrangements entered into on or after 12 March 2008. 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. 56. Alternative finance arrangements Resolved, That provision may be made for amending Chapter 5 of Part 2 of the Finance Act 2005 by order. 57. Duties (abolition of disregard of fractions of penny) Resolved, That provision may be made repealing section 137(4) of the Customs and Excise Management Act 1979. 58. 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 2009, (b) provision about the standard rate of landfill tax, (c) provision about the rates of climate change levy, (d) provision about the rate of aggregates levy, and (e) provision amending section 139 of the Income Tax (Earnings and Pensions) Act 2003. Procedure (First-Year Tax Credits),—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 include provision for first-year tax credits to be paid in connection with first-year qualifying expenditure under the Capital Allowances Act 2001. Procedure (Information and Inspection Powers in Connection with Certain Foreign Taxes),—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 make provision about obtaining information and documents, and inspecting premises, in connection with— (a) a tax of a member State, other than the United Kingdom, which is covered by the provisions for the exchange of information under the Directive of the Council of the European Communities dated 19th December 1977 No. 77/799/EEC (as amended from time to time), (b) taxes and duties imposed under the law of a territory outside the United Kingdom and covered by arrangements having effect by virtue of section 173 of the Finance Act 2006, and (c) value added tax charged in accordance with the law of a member State, other than the United Kingdom. Finance [Money],—Her Majesty’s Recommendation having been signified to the proposed Motion relating to Finance [Money]; Resolved, That, for the purposes of any Act of the present Session relating to finance (“the Act”), it is expedient to authorise the payment out of money provided by Parliament of— Page 290 Tuesday 18th March 2008 2007-08 Volume 264 Back to top (a) sums incurred by the Commissioners for Her Majesty’s Revenue and Customs in making payments under the Act to charities who are given donations under the gift aid scheme, (b) sums incurred by the Commissioners for Her Majesty’s Revenue and Customs in preparing for the introduction of a new duty chargeable in respect of flights by aircraft, and (c) sums incurred by the Treasury in making payments under the Act from the Exchequer accounts in satisfaction of financial claims concerning any of those accounts. Ordered, That a Bill be brought in upon the foregoing Resolutions, and that the Chairman of Ways and Means, the Prime Minister, Mr Chancellor of the Exchequer, Secretary Hilary Benn, Mr Secretary Hutton, Secretary James Purnell, Secretary Ruth Kelly, Secretary Ed Balls, Yvette Cooper, Jane Kennedy, Angela Eagle and Kitty Ussher do prepare and bring it in.
Page 291 Tuesday 18th March 2008 2007-08 Volume 264 Back to top
And the 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).
Subject: Chippenham Hospital (Mr James Gray). Resolved, That this House do now adjourn.—(Mr Michael Foster.) And accordingly, the House, having continued to sit till twenty-three minutes to Twelve o’clock, adjourned till to-morrow. [Adjourned at 11.37 p.m. APPENDIX I Papers presented or laid upon the Table: Papers subject to Negative Resolution:
Other Papers:
APPENDIX II General Committees
Page 292 Tuesday 18th March 2008 2007-08 Volume 264 Back to top European Committees
APPENDIX III Reports from Select Committees
(2) The provision of cross-border public services for Wales: (i) Minutes of Evidence taken before the Committee; to be printed [No. 401-ii]; and (ii) Memoranda laid before the Committee, to be published [Dr Hywel Francis]. [No. 69; WH, No. 42] Tuesday 18th March 2008. The House sitting in Westminster Hall The sitting began at half-past Nine o’clock.
Subjects: Government water strategy and the OFWAT price review (Matthew Taylor). Reorganisation of fire and rescue services in Humberside (Shona McIsaac). Bovine tuberculosis (Daniel Kawczynski). HIV and AIDS in developing countries (Dr Gavin Strang). Post Office closures in the Highlands and Islands (Danny Alexander). Resolved, That the sitting be now adjourned.—(Siobhain McDonagh.) And accordingly the sitting was adjourned till to-morrow. [Adjourned at 1.59 p.m. Page 293 Tuesday 18th March 2008 2007-08 Volume 264 Back to top [No. 70.] Wednesday 19th March 2008. The House met at half-past Eleven 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.
The Lords have agreed to the Consolidated Fund (Appropriation) Bill, without Amendment.
And the Motion being opposed, after permitting a short explanatory statement from the Member who made the Motion and from a Member who opposed it, the Deputy Speaker put the Question, pursuant to Standing Order No. 23 (Motions for leave to bring in bills and nomination of select committees at commencement of public business):—It was agreed to. Ordered, That Mr Tobias Ellwood, Sir John Butterfill, Mr Desmond Swayne, Mr Eric Pickles, Mr Richard Benyon, Andrew Rosindell, Mr Hugo Swire, Mr David Evennett, Mr Edward Vaizey, Greg Clark and Anne Main do prepare and bring in the Bill.
Post Office closures,—A Motion was made, and the Question being proposed, That this House regrets the proposal to close up to 2,500 post offices; recognises the vital role post offices play in local communities; notes the concern and unpopularity amongst the general public of closing such a large portion of the network; has concerns that the access criteria laid down for the closures consultation do not adequately take into account local geographical factors and public transport networks; is concerned that the consultation period is only for six weeks rather than three months, as recommended by Cabinet Office guidelines; believes that post offices must move with the times in the services they offer and that options for business expansion and developing business opportunities with local authorities should be explored further; and calls upon the Secretary of State for Business, Enterprise and Regulatory Reform to instruct Post Office Limited to suspend the compulsory closure of sub-post offices while these issues are re-assessed—(Mr Alan Duncan); An Amendment was proposed to the Question, in line 2, to leave out from the word ‘House’ to the end of the Question and add the words ‘recognises the vital social and economic role of post offices, in particular in rural and deprived urban communities; notes the decline in post office customer numbers in recent years and the financial losses of £174 million incurred by the network in 2007; further recognises the effect of changes such as direct debit facilities and increased use of the internet for payment and communication; commends the Government’s action to support the post office network with investment of up to £1.7 billion up until 2011, including an annual subsidy of £150 million; further notes that this subsidy did not exist under the last government and that without it thousands more post offices would be under threat; and urges the Government to continue working with Post Office Limited to ensure a viable and sustainable network for the future’, instead thereof.—(Mr Secretary Hutton.) And the Question being proposed, That the original words stand part of the Question; Page 294 Wednesday 19th March 2008 2007-08 Volume 264 Back to top
European Defence Equipment Market and European Defence Agency,—That this House takes note of European Union Documents No. 14937/07, Report by the Head of the European Defence Agency on its activity in 2007, No. 15413/07, the Council’s guidelines for the European Defence Agency’s work in 2008, and No. 16682/07 and Addenda 1 and 2, Commission Communication on a Strategy for a Stronger and More Competitive European Defence Industry; and endorses the Government’s approach to the development of the European Defence Agency and its view that the analysis and proposed solutions in the Commission’s Communication need further refinement before they could be supported. Ayes: 254. Noes: 194. So the Question was agreed to.
Mr Andrew Robathan rose in his place and claimed to move, That the Question be now put. And the Question being put, That the Question be now put:—It was agreed to. And the Question being accordingly put; The House divided. Tellers for the Ayes, Mr Crispin Blunt, Mr Richard Benyon: 268. Tellers for the Noes, Steve McCabe, Mr Wayne David: 288. So the Question was negatived. And the Question, That the proposed words be there added, being put forthwith, pursuant to Standing Order No. 31 (Questions on amendments); The House divided. Tellers for the Ayes, Steve McCabe, Mr Wayne David: 290. Tellers for the Noes, Mr Crispin Blunt, Mr Richard Benyon: 251. So the Question was agreed to. The Deputy Speaker forthwith declared the Main Question, as amended, to be agreed to. Resolved, That this House recognises the vital social and economic role of post offices, in particular in rural and deprived urban communities; notes the decline in post office customer numbers in recent years and the financial losses of £174 million incurred by the network in 2007; further recognises the effect of changes such as direct debit facilities and increased use of the internet for payment and communication; commends the Government’s action to support the post office network with investment of up to £1.7 billion up until 2011, including an annual subsidy of £150 million; further notes that this subsidy did not exist under the last government and that without it thousands more post offices would be under threat; and urges the Government to continue working with Post Office Limited to ensure a viable and sustainable network for the future.
Page 295 Wednesday 19th March 2008 2007-08 Volume 264 Back to top
(1) residents of Wirral relating to Clatterbridge Hospital (Wirral); (2) residents of Bristol relating to climate change; and (3) the friends of All Saints Southill, the parishioners of Southill, Byng family members and the supporters of Admiral John Byng in relation to Admiral John Byng were presented and read.
Subject: Organ donation (Gordon Banks). A Motion was made, and the Question being proposed, That this House do now adjourn—(Tony Cunningham); And the Motion having been made after Seven o’clock, and the Debate having continued for half an hour, the Deputy Speaker adjourned the House without Question put, pursuant to the Standing Order, it being then one minute past Eight o’clock, till to-morrow. [Adjourned at 8.01 p.m. APPENDIX I Papers presented or laid upon the Table: Papers subject to Negative Resolution:
(2) Other Fuel Substitutes (Rates of Excise Duty etc.) (Amendment) Order 2008 (S.I., 2008, No. 754), dated 19th March 2008 [by Act], with Explanatory Memoranda thereon [by Command] [Angela Eagle].
Other Papers:
Page 296 Wednesday 19th March 2008 2007-08 Volume 264 Back to top APPENDIX II General Committees
(1) The Speaker has allocated the draft Order to the First Delegated Legislation Committee and has appointed Mr Roger Gale Chairman; and (2) the Committee of Selection has nominated seventeen Members to serve on the Committee: Hilary Armstrong, Alistair Burt, Mrs Nadine Dorries, Julia Goldsworthy, Mr Peter Hain, Mr Mike Hall, Mr Fabian Hamilton, John Healey, Mr Nick Hurd, Chris Mole, Robert Neill, Dan Rogerson, Joan Ryan, Andrew Selous, Ian Stewart, Paddy Tipping and Mr Dave Watts.
(1) The Speaker has allocated the draft Regulations to the Second Delegated Legislation Committee and has appointed Sir John Butterfill Chairman; and (2) the Committee of Selection has nominated seventeen Members to serve on the Committee: Mr Graham Allen, Mr James Arbuthnot, Mr Peter Atkinson, Mr David S. Borrow, Mr Bruce George, Mr Jeremy Hunt, Mrs Sia(r)n C. James, Helen Jones, Ann Keen, Mr Edward Leigh, Martin Linton, Mr Andrew Love, Steve McCabe, Greg Mulholland, Mr Stephen O’Brien, Dr John Pugh and Mr Virendra Sharma.
(1) The Speaker has allocated the draft Regulations to the Third Delegated Legislation Committee and has appointed Joan Walley Chairman; and (2) the Committee of Selection has nominated seventeen Members to serve on the Committee: Kevin Brennan, Annette Brooke, Michael Fabricant, Paul Flynn, Mr Michael Foster (Worcester), David Heyes, Dr Brian Iddon, Mr David Laws, Mr Khalid Mahmood, Mr Humfrey Malins, Mr Gordon Marsden, Mrs Maria Miller, Mr Denis Murphy, Christine Russell, Mr Hugo Swire, Mr Robert Syms and Jon Trickett.
(1) The Speaker has allocated the draft Regulations to the Fourth Delegated Legislation Committee and has appointed Mr Robert Key Chairman; and (2) the Committee of Selection has nominated seventeen Members to serve on the Committee: Richard Burden, Paul Farrelly, Michael Jabez Foster, Julia Goldsworthy, Mr Nick Hurd, Mrs Jacqui Lait, David Lepper, David Maclean, Margaret Moran, Lembit Opik, Chris Ruane, Alison Seabeck, Mr Ian Taylor, Mr Andrew Turner, Dr Rudi Vis, Mr Anthony Wright and Mr Iain Wright.
(1) The Speaker has allocated the draft Regulations and draft Order to the Fifth Delegated Legislation Committee and has appointed Mr John Bercow Chairman; and (2) the Committee of Selection has nominated seventeen Members to serve on the Committee: Mr Richard Benyon, Mr Richard Caborn, Colin Challen, Mr Tobias Ellwood, Mr Don Foster (Bath), Mr George Howarth, Mr Adam Ingram, Ms Diana R. Johnson, Sarah McCarthy-Fry, Mr Malcolm Moss, Mr Andrew Smith, Dr Howard Stoate, Mr Gerry Sutcliffe, Mr Paul Truswell, Peter Viggers, Mr Charles Walker and Richard Younger-Ross.
(1) The Speaker has allocated the Regulations to the Sixth Delegated Legislation Committee and has appointed Mr Christopher Chope Chairman; and (2) the Committee of Selection has nominated seventeen Members to serve on the Committee: Mr Ronnie Campbell, Mr Ian Cawsey, Mr Parmjit Dhanda, Julia Goldsworthy, Mr Nick Hurd, Mr Stewart Jackson, Ms Sally Keeble, Mr Alan Milburn, Chris Mole, Mr Elliot Morley, Lembit Opik, Sandra Osborne, Sir Peter Soulsby, Mr Robert Walter, Mr Dave Watts, Mr Rob Wilson and Mr Tim Yeo. Page 297 Wednesday 19th March 2008 2007-08 Volume 264 Back to top
(1) The Speaker has allocated the draft Orders to the Seventh Delegated Legislation Committee and has appointed Mr John Bercow Chairman; and (2) the Committee of Selection has nominated seventeen Members to serve on the Committee: Charlotte Atkins, Mr Richard Bacon, Tony Baldry, Mr John Baron, Lorely Burt, Mr Jonathan Djanogly, Linda Gilroy, Mr Lindsay Hoyle, Alan Keen, John McDonnell, Dr Nick Palmer, Alison Seabeck, Ms Gisela Stuart, Sarah Teather, Mr Gareth Thomas, Mr Mark Todd and Sir George Young.
(1) The Speaker has allocated the draft Regulations to the Eighth Delegated Legislation Committee and has appointed Mrs Joan Humble Chairman; and (2) the Committee of Selection has nominated seventeen Members to serve on the Committee: Mr Stephen Byers, Mr Douglas Carswell, Mr Charles Clarke, Mr Geoffrey Cox, Mr Stephen Crabb, Mr David Crausby, Lynne Featherstone, Barbara Follett, Keith Hill, Ms Diana R. Johnson, Barbara Keeley, Fiona Mactaggart, Mr Nick Raynsford, Mr Andrew Robathan, Jo Swinson, Emily Thornberry and Mr Shailesh Vara.
Grand Committees
European Committees
Page 298 Wednesday 19th March 2008 2007-08 Volume 264 Back to top APPENDIX III Reports from Select Committees
(2) Correspondence with Defra: Memoranda laid before the Committee; to be published [Mr Michael Jack].
(2) Minutes of the Public Deliberations of the Committee; to be printed [No. 361-v]; and (3) Ministerial Correspondence: Memoranda laid before the Committee; to be published [Michael Connarty].
(2) Foreign and Commonwealth Office Annual Report 2007–08: Memoranda laid before the Committee; to be published [Mike Gapes].
(2) Biosecurity in UK research laboratories: Memoranda laid before the Biosecurity in UK Research Laboratories Sub-Committee of the Committee; to be published [Dr Ian Gibson].
(1) Minutes of Evidence taken before the International Development Committee; to be printed [No. 441-i]; and (2) Memoranda laid before the Committee; to be published [Malcolm Bruce].
(2) Nuclear Decommissioning Authority: Letter laid before the Committee [Mr Edward Leigh].
(2) Lobbying: Memorandum laid before the Committee; to be published [Dr Tony Wright].
Page 299 Wednesday 19th March 2008 2007-08 Volume 264 Back to top
[No. 70; WH, No. 43] Wednesday 19th March 2008. The House sitting in Westminster Hall The sitting began at half-past Nine o’clock.
Subjects: Neighbourhood policing (Mr David Kidney). Housing need in Warrington (Helen Jones). Access to safe water in developing countries (Alistair Burt). Commercial activities of the Forestry Commission (Mr Christopher Chope). Impact of the Licensing Act 2003 in Durham (Dr Roberta Blackman-Woods). Resolved, That the sitting be now adjourned.—(Mr Bob Blizzard.) And accordingly the sitting was adjourned till to-morrow. [Adjourned at 4.59 p.m. [No. 71.] Thursday 20th March 2008. The House met at half-past Ten o’clock. PRAYERS.
Ordered, That the Bill be read the third time on Thursday 27th March.
Ordered, That the Bill be read a second time on Thursday 27th March.
Ordered, That the Bill be read a second time on Thursday 27th March.
Ordered, That the Bill be read a second time on Thursday 27th March.
Ordered, That the Bill be read a second time on Thursday 27th March.
Ordered, That the Bill be read a second time on Thursday 27th March.
Ordered, That the Bill be read a second time on Thursday 27th March.
Ordered, That the Bill be read a second time on Thursday 27th March. Page 300 Thursday 20th March 2008 2007-08 Volume 264 Back to top
Minutes of Proceedings of the Committee to lie upon the Table.
The Lords have come to the following Resolutions, to which they desire the concurrence of this House: Consolidation, &c, Bills,—That the Statute Law (Repeals) Bill [Lords] be referred to the Joint Committee on Consolidation, &c, Bills; Draft Constitutional Renewal Bill,—That it is expedient that a Joint Committee of Lords and Commons be appointed to consider and report on any draft Constitutional Renewal Bill presented to both Houses by a Minister of the Crown.
Lords Message considered accordingly. Resolved, That this House doth concur with the Lords in their Resolution. Message to the Lords to acquaint them therewith.
Appropriation Act 2008.
Subject: Border and Immigration Agency’s procedures relating to qualification for indefinite leave to remain (Andrew Stunell). Resolved, That this House do now adjourn.—(Mr Wayne David.) And accordingly, the House, having continued to sit till twenty-six minutes past Six o’clock, adjourned till Tuesday 25th March, pursuant to Resolution [26th February]. [Adjourned at 6.26 p.m. APPENDIX I Papers presented or laid upon the Table: Paper subject to Negative Resolution:
Other Papers:
Page 301 Thursday 20th March 2008 2007-08 Volume 264 Back to top APPENDIX II General Committees
APPENDIX III Reports from Select Committees
(1) Minutes of Evidence taken before the Business and Enterprise, Defence, Foreign Affairs and International Development Committees; to be printed [No. 254-ii]; and (2) Memoranda laid before the Committees; to be published [Roger Berry]. [No. 71; WH, No. 44] Thursday 20th March 2008. The House sitting in Westminster Hall The sitting began at half-past Two o’clock.
Subject: Creative industries. A Motion was made, and the Question being proposed, That the sitting be now adjourned—(Mr Michael Foster); And the sitting having continued for three hours, it was adjourned without Question put, till Tuesday 25th March. [Adjourned at 5.30 p.m.
| ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
