House of Commons portcullis
House of Commons
Session 2008 - 09
Publications on the internet
Summary Agendas and Orders of Business

Order of Business Thursday 23 April 2009

Here you can browse the House of Commons Order of Business for Thursday 23 April 2009.

+ indicates Government business.
Timings are indicative only.


House of Commons
Order of Business

 
At 10.30 am
  Prayers
 
  Business Question to the Leader of the House
 
  Ministerial Statements (if any)
Afterwards
Notes:
     indicates a question for oral answer.
 
  [R] indicates that the Member has declared a relevant interest.
 
  Questions for oral answer not reached receive a written answer
 
  Supplementary questions will also be asked. Other Ministers may also answer.
Oral Questions to the Secretary of State for Energy and Climate Change
 1
Mr Lindsay Hoyle (Chorley): What recent steps he has taken to meet his Department's 2020 target on household energy efficiency; and if he will make a statement.
   (270296)   
 2
Mr Stephen Hepburn (Jarrow): What assessment he has made of the future use of clean coal technology in England; and if he will make a statement.
   (270299)   
 3
Mr Adrian Bailey (West Bromwich West): What recent assessment he has made of the contribution made by nuclear power to a balanced energy mix; and if he will make a statement.
   (270300)   
 4
Mr Peter Bone (Wellingborough): What recent assessment he has made of the cost-effectiveness of (a) onshore and (b) offshore wind farms in electricity generation.
   (270301)   
 5
Norman Baker (Lewes): What recent discussions he has had with the Secretary of State for Transport on managing the effects on climate change of the Government's proposals for the aviation market.
   (270302)   
 6
Mr Mark Hendrick (Preston): What recent representations he has received on the work of the Nuclear Development Forum; and if he will make a statement.
   (270303)   
 7
John Howell (Henley): What estimate he has made of the change in the number of fuel poor households between 2006 and 2009.
   (270304)   
 8
Mr Russell Brown (Dumfries and Galloway): What recent representations he has received on Government policy on nuclear power; and if he will make a statement.
   (270305)   
 9
Mrs Jacqui Lait (Beckenham): Pursuant to the Answer to the hon. Member for Ruislip-Northwood of 5 March 2009, Official Report, column 1805W, on Kingsnorth power station, what the timetable is for the planned new consultation on a new framework for coal-fired power stations; and if he will make a statement.
   (270306)   
 10
Miss Anne McIntosh (Vale of York): What recent representations he has received on trends in wholesale gas prices; and if he will make a statement.
   (270307)   
 11
Mr Stephen Crabb (Preseli Pembrokeshire): What recent assessment he has made of the performance of the Marine Renewables Deployment Fund; and if he will make a statement.
   (270309)   
 12
Sir Nicholas Winterton (Macclesfield): What recent scientific evidence his Department has evaluated on global warming.
   (270310)   
 13
Mr Hugo Swire (East Devon): What estimate he has made of the change in the number of fuel poor households between 2006 and 2009.
   (270311)   
 14
Jim Sheridan (Paisley and Renfrewshire North): What recent representations he has received on the Government's low carbon industrial strategy; and if he will make a statement.
   (270312)   
 15
Jo Swinson (East Dunbartonshire): What recent assessment he has made of prospects for progress towards a global climate change agreement at the forthcoming Copenhagen conference.
   (270313)   
 16
Linda Gilroy (Plymouth, Sutton): What mechanisms are used to set the UK's carbon budgets.
   (270314)   
 17
Laura Moffatt (Crawley): What steps he is taking to improve energy efficiency in domestic properties by 2020; and if he will make a statement.
   (270315)   
 
At 11.05 am
Topical Questions to the Secretary of State for Energy and Climate Change
The Members listed below have been selected by ballot to ask a Topical Question.
 T1
Laura Moffatt (Crawley): If he will make a statement on his departmental responsibilities.
   (270316)   
 T2
Mr Philip Dunne (Ludlow):
   (270317)   
 T3
Jo Swinson (East Dunbartonshire):
   (270318)   
 T4
Andrew Selous (South West Bedfordshire):
   (270319)   
 T5
Miss Anne McIntosh (Vale of York):
   (270320)   
 T6
Ann Winterton (Congleton):
   (270321)   
 T7
Mr David Crausby (Bolton North East):
   (270322)   
 T8
David Taylor (North West Leicestershire):
   (270323)   
At 11.15 am
Oral Questions to the Leader of the House and the honourable Member for North Devon, representing the House of Commons Commission
 1
Mr Peter Bone (Wellingborough): To ask the Leader of the House, how many report stages of Bills there were in the 2007-08 Session; and in what proportion of these all selected amendments were debated.
   (270324)   
 2
David Taylor (North West Leicestershire): To ask the honourable Member for North Devon, representing the House of Commons Commission, what recent discussions the House of Commons Commission has had with the trade union representing hon. Members' staff on the development of a basic employment contract for such staff.
   (270325)   
 3
Jo Swinson (East Dunbartonshire): To ask the Leader of the House, if she will make arrangements for the House to mark anniversaries of significant historical events which led to increases in the representation of women in Parliament.
   (270326)   
 4
Mr Graham Allen (Nottingham North): To ask the Leader of the House, if she will bring forward proposals for the election of members of Select Committees by a secret ballot of hon. Members.
   (270327)   
 5
Sir Nicholas Winterton (Macclesfield): To ask the Leader of the House, what recent representations she has received on establishing a Commons Business Committee; and if she will make a statement.
   (270329)   
 6
Norman Baker (Lewes): To ask the Leader of the House, what recent consideration she has given to the effectiveness of the House's procedures for scrutinising delegated legislation.
   (270330)   
 7
Hugh Bayley (City of York): To ask the honourable Member for North Devon, representing the House of Commons Commission, what progress the House of Commons Commission has made in its examination of the merits of extending to hon. Members' staff the opportunity to join the pension scheme available to House staff.
   (270331)   
 8
Michael Fabricant (Lichfield): To ask the Leader of the House, what guidance she has provided to Ministers on arrangements to ensure that answers to parliamentary questions for written answer are provided first to the hon. Member who tabled the Question.
   (270332)   
 9
Mr Philip Dunne (Ludlow): To ask the Leader of the House, what recent assessment she has made of the adequacy of answers given by Ministers to parliamentary questions for written answer.
   (270333)   

At 11.30 a.m.
  Urgent Questions (if any)
 
  Business Question to the Leader of the House
 
  Ministerial Statements (if any)

Main Business
  indicates Government Business
1
  WAYS AND MEANS: Adjourned debate on Question [22 April].     
[Until 6.00 p.m.]
1.   Amendment of the law
(1)   
That 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.
   The remaining Motions, numbered 2 to 68, and that relating to Procedure (Future Taxation) are to be moved at the conclusion of the Budget Debate after the decision on the Motion before the House. They will be decided without debate (Standing Order No. 51(3)).
2.   Income tax (charge and main rates for 2009-10)
 
   That—
(1)   
Income tax is charged for the tax year 2009-10.
(2)   
For that tax year—
(a)   
the basic rate is 20%, and
(b)   
the higher rate is 40%.
 
   And it is declared that it is expedient in the public interest that this Resolution should have statutory effect under the provisions of the Provisional Collection of Taxes Act 1968.
3.   Income tax (basic rate limit for 2009-10)
 
   That—
(1)   
For the tax year 2009-10 the amount specified in section 10(5) of the Income Tax Act 2007 (basic rate limit) is replaced with “£37,400”.
(2)   
Accordingly, section 21 of that Act (indexation of limits), so far as relating to the basic rate limit, does not apply for that tax year.
(3)   
This Resolution does not require a change to be made in the amounts deductible or repayable under PAYE regulations before 18 May 2009.
 
   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 (personal allowance for 2009-10 for those aged under 65)
 
   That—
(1)   
For the tax year 2009-10 the amount specified in section 35 of the Income Tax Act 2007 (personal allowance for those aged under 65) is replaced with “£6,475”.
(2)   
Accordingly, section 57 of that Act (indexation of allowances), so far as relating to the amount specified in section 35 of that Act, does not apply for that tax year.
(3)   
This Resolution does not require a change to be made in the amounts deductible or repayable under PAYE regulations before 18 May 2009.
 
   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.
5.   Corporation tax (charge and main rates for financial year 2010)
 
   That—
(1)   
Corporation tax is charged for the financial year 2010.
(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.
6.   Corporation tax (small companies’ rates and fractions for financial year 2009)
 
   That—
(1)   
For the financial year 2009 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.
(2)   
For the financial year 2009 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 (“the standard fraction”), and
(b)   
11/400ths in relation to ring fence profits of companies (“the ring fence fraction”).
7.   Value added tax (supplementary charge)
 
   That provision (including provision having retrospective effect) may be made for and in connection with a supplementary charge to value added tax on supplies spanning the date on which the standard rate of value added tax reverts to 17.5%.
8.   Stamp duty land tax (thresholds for residential property)
 
   That—
(1)   
Part 4 of the Finance Act 2003 (stamp duty land tax) has effect in relation to transactions with an effective date on or after 22 April 2009 but before 1 January 2010 as if—
(a)   
in section 55(2) (amount of tax chargeable: general), in Table A (bands and percentages for residential property), for “£125,000” (in both places) there were substituted “£175,000”, and
(b)   
in paragraph 2(3) of Schedule 5 (amount of tax chargeable: rent), in Table A (bands and percentages for residential property), for “£125,000” (in both places) there were substituted “£175,000”.
(2)   
The following are revoked—
(a)   
the Stamp Duty Land Tax (Variation of Part 4 of the Finance Act 2003) Regulations 2008 (S.I. 2008/2338), and
(b)   
the Stamp Duty Land Tax (Exemption of Certain Acquisitions of Residential Property) Regulations 2008 (S.I. 2008/2339).
(3)   
The revocations made by paragraph (2) have effect in relation to transactions with an effective date on or after 22 April 2009.
 
   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.
9.   Rates of duty on alcoholic liquor
 
   That—
(1)   
The Alcoholic Liquor Duties Act 1979 is amended as follows.
(2)   
In section 5 (rate of duty on spirits), for “£21.35” substitute “£22.64”.
(3)   
In section 36(1AA)(a) (standard rate of duty on beer), for “£14.96” substitute “£16.47”.
(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 “£188.10” substitute “£207.20”,
(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 “£43.37” substitute “£47.77”, and
(c)   
in paragraph (c) (rate of duty per hectolitre in any other case), for “£28.90” substitute “£31.83”.
(5)   
For the table in Schedule 1 substitute—

"TABLE OF RATES OF DUTY ON WINE AND MADE-WINE

PART 1

WINE OR MADE-WINE OF A STRENGTH NOT EXCEEDING 22 PER CENT

 
Description of wine or made-wine
Rates of duty per hectolitre
£
Wine or made-wine of a strength not exceeding 4 per cent
65.94
Wine or made-wine of a strength exceeding 4 per cent but not exceeding 5.5 per cent
90.68
Wine or made-wine of a strength exceeding 5.5 per cent but not exceeding 15 per cent and not being sparkling
214.02
Sparkling wine or sparkling made-wine of a strength exceeding 5.5 per cent but less than 8.5 per cent
207.20
Sparkling wine or sparkling made-wine of a strength of 8.5 per cent or of a strength exceeding 8.5 per cent but not exceeding 15 per cent
274.13
Wine or made-wine of a strength exceeding 15 per cent but not exceeding 22 per cent
285.33

PART 2

WINE OR MADE-WINE OF A STRENGTH EXCEEDING 22 PER CENT

 
Description of wine or made-wine
Rates of duty per litre of alcohol in the wine or made-wine
£
Wine or made-wine of a strength exceeding 22 per cent
22.64”
(6)   
The Alcoholic Liquor Duties (Surcharges) and Tobacco Products Duty Order 2008 (S.I. 2008/3026), so far as relating to excise duty on alcoholic liquors, and the Alcoholic Liquor (Surcharge on Spirits Duty) Order 2008 (S.I. 2008/3062) are revoked.
(7)   
The amendments made by this Resolution come into force on 23 April 2009.
 
   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.   Rates of tobacco products duty
 
   That—
(1)   
For the table in Schedule 1 to the Tobacco Products Duty Act 1979 substitute—

"TABLE

 
1.Cigarettes
An amount equal to 24 per cent of the retail price plus £114.31 per thousand cigarettes
2.Cigars
£173.13 per kilogram
3.Hand-rolling tobacco
£124.45 per kilogram
4.Other smoking tobacco and chewing tobacco
£76.12 per kilogram”
(2)   
The Alcoholic Liquor Duties (Surcharges) and Tobacco Products Duty Order 2008 (S.I. 2008/3026), so far as relating to excise duty on tobacco products, is revoked.
(3)   
The amendments made by this Resolution come into force at 6 pm on 22 April 2009.
 
   And it is declared that it is expedient in the public interest that this Resolution should have statutory effect under the provisions of the Provisional Collection of Taxes Act 1968.
11.   Vehicle excise duty (rates from May 2009)
 
   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 “£185” substitute “£190”, and
(b)   
in sub-paragraph (2A) (vehicle not covered elsewhere in Schedule with engine cylinder capacity not exceeding 1,549cc), for “£120” substitute “£125”.
(3)   
In paragraph 1B (graduated rates for light passenger vehicles), for the table substitute—

"TABLE

 
CO2 emissions figure
Rate
(1)
(2)
(3)
(4)
Exceeding
Not exceeding
Reduced rate
Standard rate
g/km
g/km
£
£
100
120
15
35
120
140
100
120
140
150
105
125
150
165
130
150
165
185
155
175
185
225
200
215
225
390
405
 
  The table has effect in relation to vehicles first registered under this Act before 23 March 2006 as if—
(a)   
in column (3), in the last row, “200” were substituted for “390”, and
(b)   
in column (4), in the last row, “215” were substituted for “405”.”
(4)   
In paragraph 1J (light goods vehicles)—
(a)   
in sub-paragraph (a) (vehicle which is not lower-emission van), for “£180” substitute “£185”, and
(b)   
in sub-paragraph (b) (lower-emission van), for “£120” substitute “£125”.
(5)   
The amendments made by this Resolution have effect in relation to licences taken out on or after 1 May 2009.
 
   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.   Vehicle excise duty (rates from April 2010)
 
   That provision may be made about the rates of vehicle excise duty on licences taken out on or after 1 April 2010.
13.   Fuel duties (rates and rebates from Spring 2009)
 
   That—
(1)   
The Hydrocarbon Oil Duties Act 1979 is amended as follows.
(2)   
In section 6(1A) (main rates)—
(a)   
in paragraph (a) (unleaded petrol), for “£0.5235” substitute “£0.5419”,
(b)   
in paragraph (aa) (aviation gasoline), for “£0.3103” substitute “£0.3334”,
(c)   
in paragraph (b) (light oil other than unleaded petrol or aviation gasoline), for “£0.6207” substitute “£0.6391”, and
(d)   
in paragraph (c) (heavy oil), for “£0.5235” substitute “£0.5419”.
(3)   
In section 6AA(3) (rate of duty on biodiesel), for “£0.3235” substitute “£0.3419”.
(4)   
In section 6AD(3) (rate of duty on bioethanol), for “£0.3235” substitute “£0.3419”.
(5)   
In section 8(3) (road fuel gas)—
(a)   
in paragraph (a) (natural road fuel gas), for “£0.1660” substitute “£0.1926”, and
(b)   
in paragraph (b) (other road fuel gas), for “£0.2077” substitute “£0.2482”.
(6)   
In section 11(1) (rebate on heavy oil)—
(a)   
in paragraph (a) (fuel oil), for “£0.0966” substitute “£0.1”, and
(b)   
in paragraph (b) (gas oil), for “£0.1007” substitute “£0.1042”.
(7)   
In section 14(1) (rebate on light oil for use as furnace fuel), for “£0.0966” substitute “£0.1”.
(8)   
In section 14A(2) (rebate on certain biodiesel), for “£0.1007” substitute “£0.1042”.
(9)   
The amendments made by paragraph (2)(b) and (c) come into force on 1 May 2009.
(10)   
The other amendments made by this Resolution are treated as having come into force on 1 April 2009.
 
   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.
14.   Fuel duties (rates and rebates from September 2009)
 
   That provision may be made amending rates of duty and rebates in the Hydrocarbon Oil Duties Act 1979 from 1 September 2009.
15.   Rates of air passenger duty
 
   That provision may be made about rates of air passenger duty.
16.   Landfill tax
 
   That provision may be made about landfill tax.
17.   Bingo duty
 
   That—
(1)   
The Betting and Gaming Duties Act 1981 is amended as follows.
(2)   
In section 17(1)(b) (bingo duty chargeable at 15 per cent of bingo promotion profits), for “15” substitute “22”.
(3)   
In paragraph 5(2)(c) of Schedule 3 (maximum prize for small-scale amusements exemption), for “£50” substitute “£70”.
(4)   
The amendment made by paragraph (2) has effect in relation to accounting periods beginning on or after 27 April 2009.
(5)   
The amendment made by paragraph (3) has effect in relation to bingo played on or after 1 June 2009.
 
   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.
18.   Amusement machine licences (amounts of duty)
 
   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—

"TABLE

 
Months for which licence granted
Category A
£
Category B1
£
Category B2
£
Category B3
£
Category B4
£
Category C
£
1
500
255
200
200
180
80
2
985
490
385
385
350
145
3
1475
735
585
585
530
220
4
1965
985
775
775
705
290
5
2465
1230
970
970
875
365
6
2955
1475
1160
1160
1050
435
7
3445
1720
1355
1355
1225
505
8
3935
1965
1550
1550
1405
580
9
4430
2215
1745
1745
1580
655
10
4920
2465
1935
1935
1755
725
11
5410
2710
2130
2130
1930
795
12
5625
2815
2215
2215
2010
830”.
(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 pm on 22 April 2009.
 
   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.   Amusement machine licences (provisions affecting amount of duty)
 
   That—
(1)   
The Betting and Gaming Duties Act 1981 is amended as follows.
(2)   
Section 21 (gaming machine licences) is amended as follows.
(3)   
Subsection (5) (excepted machines) is amended as follows.
(4)   
In paragraph (c) (machines in case of which cost of single game does not exceed 10p and maximum value of prize for winning single game does not exceed £5)—
(a)   
in sub-paragraph (i), omit the “and” at the end,
(b)   
in sub-paragraph (ii), for “£5” substitute “£15”, and
(c)   
after that sub-paragraph insert—
“(iii)   
the maximum cash component of the prize for winning a single game does not exceed £8,”.
(5)   
After that paragraph insert—
“(ca)   
a gaming machine in respect of which—
(6)   
After that subsection insert—
“(6)   
To the extent that a prize consists of anything other than money, its value for the purposes of this section and sections 22 and 23 below is—
(7)   
Section 839 of the Income and Corporation Taxes Act 1988 (connected persons) applies for the purposes of subsection (6).”
(7)   
In section 22(2) (machine in respect of which benefits for winning single game do not exceed £8 to be “small-prize machine”), for “£8” substitute “£10”.
(8)   
Section 23 (amount of duty) is amended as follows.
(9)   
In subsection (3) (categories of machines), in the definition of Category C gaming machine, in paragraph (ii)—
(a)   
for “50p” substitute “£1”, and
(b)   
for “£35” substitute “£70”.
(10)   
Omit subsection (5) (which is superseded by the amendment made by paragraph (6)).
(11)   
In consequence of the amendments made by the preceding provisions of this Resolution, omit—
(a)   
paragraph 3(1)(b) of Schedule 2 to the Finance Act 2000, and
(b)   
section 9(2) and (4) of the Finance Act 2007.
(12)   
The amendments made by this Resolution come into force on 1 June 2009.
 
     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.
20.   Extension of loss carry back provisions (income tax)
 
   That—
(1)   
A person who has made a loss in a trade in the tax year 2008-09 or 2009-10 may make a claim for relief under this Resolution if—
(a)   
relief is available to the person under section 64 of the Income Tax Act 2007 (trade loss relief against general income) in relation to an amount of the loss (“the section 64 amount”), and
(b)   
condition A or B is met.
(2)   
Condition A is that the person makes a claim under that section for relief in respect of the section 64 amount—
(a)   
where it is a loss made in the tax year 2008-09, for either or both of the tax years 2007-08 and 2008-09, or
(b)   
where it is a loss made in the tax year 2009-10, for either or both of the tax years 2008-09 and 2009-10.
(3)   
Condition B is that—
(a)   
where it is a loss made in the tax year 2008-09, for the tax years 2007-08 and 2008-09, or
(b)   
where it is a loss made in the tax year 2009-10, for the tax years 2008-09 and 2009-10,
 
the person’s total income is nil or does not include any income from which a deduction could be made in pursuance of a claim under that section for relief in respect of the section 64 amount.
(4)   
The amount of the loss that may be relieved under this Resolution (“the deductible amount”) is—
(a)   
in a case where condition A is met, so much of the section 64 amount as cannot be relieved pursuant to the claim under section 64 of the Income Tax Act 2007, and
(b)   
in a case where condition B is met, the whole of the section 64 amount,
 
(but see paragraph (12)).
(5)   
A claim for relief under this Resolution is for the deductible amount to be deducted (in accordance with paragraph (6) and with whichever is applicable of paragraphs (7), (8), (9) and (10))—
(a)   
where it is a loss made in the tax year 2008-09, in either or both of the following ways—
(i)   
in computing the person’s total income for either or both of the tax years 2005-06 and 2006-07 in accordance with section 835 of the Income and Corporation Taxes Act 1988, and
(ii)   
in calculating the person’s net income for the tax year 2007-08 in accordance with Step 2 of the calculation in section 23 of the Income Tax Act 2007 (which applies as if this Resolution were a provision listed in section 24 of that Act), or
(b)   
where it is a loss made in the tax year 2009-10, in either or both of the following ways—
(i)   
in computing the person’s total income for the tax year 2006-07 in accordance with section 835 of the Income and Corporation Taxes Act 1988, and
(ii)   
in calculating the person’s net income for either or both of the the tax years 2007-08 and 2008-09 in accordance with Step 2 of the calculation in section 23 of the Income Tax Act 2007 (which applies as if this Resolution were a provision listed in section 24 of that Act).
(6)   
A deduction is to be made only from profits of the trade (and accordingly, in relation to the tax years 2007-08 and 2008-09, subsection (2) of section 25 of the Income Tax Act 2007 has effect as if this paragraph were included in subsection (3) of that section).
(7)   
This paragraph explains how the deductions are to be made in a case where the loss is made in the tax year 2008-09 and the person makes a claim under section 64 of the Income Tax Act 2007 for relief in respect of the section 64 amount for the tax year 2007-08.
 
Step 1
(8)   
This paragraph explains how the deductions are to be made in any other case where the loss is made in the tax year 2008-09.
 
Step 1
(9)   
This paragraph explains how the deductions are to be made in a case where the loss is made in the tax year 2009-10 and the person makes a claim under section 64 of the Income Tax Act 2007 for relief in respect of the section 64 amount for the tax year 2008-09.
 
Step 1
(10)   
This paragraph explains how the deductions are to be made in any other case where the loss is made in the tax year 2009-10.
 
Step 1
(11)   
The provision made by the preceding provisions means that the following sections of the Income Tax Act 2007 apply in relation to relief under this Resolution as in relation to relief under section 64 of that Act—
(a)   
section 66 to 70 (restrictions on relief under section 64),
(b)   
sections 74B to 74D (general restrictions on relief),
(c)   
sections 75 to 79 (restrictions on relief under section 64 and early trade losses relief in relation to capital allowances),
(d)   
section 80 (restrictions on those reliefs in relation to ring fence income), and
(e)   
section 81 (restrictions on those reliefs in relation to dealings in commodity futures).
(12)   
The total amount that may be deducted in accordance with paragraph (7), or in accordance with Steps 2 and 3 in paragraph (8), is limited to £50,000; and the total amount that may be deducted in accordance with paragraph (9), or in accordance with Steps 2 and 3 in paragraph (10), is also limited to £50,000.
(13)   
A claim for relief under this Resolution must be made—
(a)   
where the relief is in respect of a loss made in the tax year 2008-09, on or before the first anniversary of the normal self-assessment filing date for that tax year, and
(b)   
where the relief is in respect of a loss made in the tax year 2009-10, on or before the first anniversary of the normal self-assessment filing date for that tax year.
(14)   
This Resolution applies to professions and vocations as it applies to trades.
(15)   
This Resolution is subject to paragraph 2 of Schedule 1B to the Taxes Management Act 1970 (claims for loss relief involving 2 or more years).
(16)   
Sections 61 to 63 of the Income Tax Act 2007 (meaning of “making a loss in a tax year” etc and prohibition against double counting) have effect as if this Resolution were included in Chapter 2 of Part 4 of that Act.
(17)   
Subsections (1) to (3) of section 127 of that Act (UK furnished holiday lettings business treated as trade) have effect as if this Resolution were included in Part 4 of that Act.
(18)   
The reference in paragraph 3(1) of Schedule 2 to the Social Security Contributions and Benefits Act 1992 and Social Security Contributions and Benefits (Northern Ireland) Act 1992 (levy of Class 4 contributions with income tax) to section 64 of the Income Tax Act 2007 includes 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 the Provisional Collection of Taxes Act 1968.
21.   Extension of loss carry back provisions (corporation tax)
 
   That—
(1)   
Section 393A of the Income and Corporation Taxes Act 1988 (losses: set off against profits of same or earlier accounting period) has effect in relation to any loss to which this Resolution applies as if, in subsection (2) of that section, “3 years” were substituted for “twelve months” (but subject as follows).
(2)   
This Resolution applies to any loss incurred by a company in a trade in a relevant accounting period (but subject to paragraph (3)); and a relevant accounting period is one ending after 23 November 2008 and before 24 November 2010.
(3)   
The maximum amount of loss to which this Resolution applies in the case of any company is—
(a)   
£50,000 in relation to losses incurred in relevant accounting periods ending after 23 November 2008 and before 24 November 2009, and
(b)   
£50,000 in relation to losses incurred in relevant accounting periods ending after 23 November 2009 and before 24 November 2010;
 
and the overall limit or limits apply whether a loss is incurred by the company in only one relevant accounting period or losses are so incurred in more than one such period.
(4)   
Subject to that, if in the case of the company the length of a relevant accounting period is less than one year, the maximum amount of the loss incurred in that period that may be set off under section 393A of the Income and Corporation Taxes Act 1988 by virtue of this Resolution is the relevant proportion of £50,000.
(5)   
“The relevant proportion” is—
 
RAP
Y
   
  where—
   
  RAP is the number of days in the relevant accounting period, and
   
  Y is 365.
(6)   
The reference in subsection (2C) of section 393A of the Income and Corporation Taxes Act 1988 to so much of the loss referred to in that subsection not falling within subsection (2B) of that section as does not exceed the amount of the allowance mentioned in subsection (2C)(b) (“the subsection (2C) loss”) has effect in relation to a relevant accounting period as a reference to so much of the subsection (2C) loss as exceeds that which can be set off under section 393A of the Income and Corporation Taxes Act 1988 by virtue of 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 the Provisional Collection of Taxes Act 1968.
22.   Agreements to forgo tax reliefs
 
   That provision (including provision having retrospective effect) may be made about agreements to forgo tax reliefs.
23.   Land remediation
 
   That provision may be made amending Part 14 of the Corporation Tax Act 2009.
24.   Chargeable gains
 
   That provision (including provision having retrospective effect) may be made amending, or making amendments connected with, the Taxation of Chargeable Gains Act 1992.
25.   Group relief
 
   That provision (including provision having retrospective effect) may be made about group relief.
26.   Expenditure on cars and motor cycles
 
   That provision (including provision having retrospective effect) may be made for and in connection with reliefs and allowances in respect of expenditure on cars and motor cycles.
27.   Payments under FSCS
 
   That—
(1)   
Chapter 2 of Part 4 of the Income Tax (Trading and Other Income) Act 2005 (interest) is amended as follows.
(2)   
In section 369(2) (list of provisions extending what is treated as interest for certain purposes), after “bonds),” insert—
(3)   
After section 380 insert—
  “ 380A   FSCS payments representing interest
(1)   
Any payment representing interest which is made under the FSCS is treated as interest for the purposes of this Act.
(2)   
“Payment representing interest” means a payment calculated in the same way as interest which would have been paid to the recipient but for the circumstances giving rise to the making of payments under the FSCS.
(3)   
Where a payment representing interest is made net of an amount equal to a sum representing income tax that would have been deducted on the payment of interest, the amount treated as interest by this section is the aggregate of the payment representing interest and that sum.
(4)   
This section applies to payments made under the FSCS whether or not they are made (in whole or in part) on behalf of the Treasury or any other person.
(5)   
In this section “FSCS” means the Financial Services Compensation Scheme (established under Part 15 of the Financial Services and Markets Act 2000).”
(4)   
In the Income Tax Act 2007, after section 979 insert—
  “ 979A   FSCS payments representing interest
(1)   
This section applies where a payment is made under the FSCS representing interest net of an amount equal to a sum representing income tax that would have been deducted on the payment of interest but for the circumstances giving rise to the making of payments under the FSCS.
(2)   
A payment of the relevant gross amount is treated as having been made under the FSCS after there has been deducted from it a sum representing income tax of that amount.
(3)   
That sum is accordingly taken into account under section 59B of TMA 1970 in determining the income tax payable by, or repayable to, the recipient.
(4)   
“The relevant gross amount” means the aggregate of the amount of the payment representing interest which is made and that sum.
(5)   
If the recipient requests it in writing, the scheme manager of the FSCS must provide the recipient with a statement showing—
(a)   
the relevant gross amount,
(b)   
the amount of the sum treated as deducted, and
(c)   
the amount of the payment representing interest.
(6)   
The duty to comply with a request under subsection (5) is enforceable by the recipient.
(7)   
In this section—
             “FSCS” means the Financial Services Compensation Scheme (established under Part 15 of the Financial Services and Markets Act 2000), and
             “payment representing interest” has the same meaning as in section 380A of ITTOIA 2005.”
(5)   
The amendments made by this Resolution have effect in relation to payments made on or after 6 October 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.
28.   Company distributions
 
   That provision may be made about the treatment for the purposes of corporation tax of dividends and other distributions.
29.   Financing costs of group companies
 
   That provision may be made about the treatment for the purposes of corporation tax of financing costs of companies that are members of a group.
30.   Controlled foreign companies
 
   That provision may be made about controlled foreign companies.
31.   Foreign currency accounting
 
   That provision (including provision having retrospective effect) may be made about foreign currency accounting.
32.   Offshore funds
 
   That provision (including provision having retrospective effect) may be made about offshore funds and participants in offshore funds, including provision defining what is meant by an “offshore fund”.
33.   Income tax credits for foreign distributions
 
   That provision may be made about income tax credits for foreign distributions.
34.   Loan relationships and derivatives
 
   That provision may be made for and in connection with the amendment of Parts 5, 6 and 7 of the Corporation Tax Act 2009.
35.   Dividends of investment trusts
 
   That provision may be made enabling dividends of investment trusts to be treated as payments of interest.
36.   Insurance companies
 
   That provision (including provision having retrospective effect) may be made about insurance companies.
37.   Disguised interest
 
   That provision may be made about returns which are economically equivalent to interest.
38.   Transfers of income streams
 
   That provision may be made about transfers of rights to receive income.
39.   SAYE schemes
 
   That—
(1)   
Chapter 4 of Part 6 of the Income Tax (Trading and Other Income) Act 2005 (SAYE interest) is amended as follows.
(2)   
In section 705 (certification of arrangements)—
(a)   
in subsections (1) and (2), for “Treasury” (in each place) substitute “Commissioners”, and
(b)   
after subsection (4) insert—
“ (5)   
In this Chapter “the Commissioners” means the Commissioners for Her Majesty’s Revenue and Customs.”
(3)   
In section 706(1) and (2) (withdrawal and variation of certifications etc), for “Treasury” substitute “Commissioners”.
(4)   
In section 707(1) (authorisation of providers), for “Treasury” substitute “Commissioners”.
(5)   
In section 708 (withdrawal and variation of authorisations)—
(a)   
in subsections (1) and (2), for “Treasury” substitute “Commissioners”, and
(b)   
in subsection (4), for “Treasury of its” substitute “Commissioners of their”.
(6)   
In the following provisions omit “by post”—
(a)   
section 706(2)(b) (notification of withdrawal and variation of certifications etc), and
(b)   
section 708(2)(b) (notification of withdrawal and variation of authorisations).
(7)   
In section 706(2)(b) (notification of withdrawal and variation of certifications etc) for “28 days” substitute “15 days”.
(8)   
In section 706(3) (transitional provision for withdrawals and variations of certifications) for the words from “the operation of” to the end substitute—
“ (a)   
the operation of the arrangement concerned before that date,
(b)   
contracts made under that arrangement before that date, or
(c)   
where the notice so provides, contracts which are of a description specified in the notice and are made under that arrangement after that date.”
(9)   
The amendments made by this Resolution come into force on 29 April 2009.
 
   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.
40.   Remittance basis
 
   That provision may be made about the remittance basis of taxation.
41.   Double taxation relief
 
   That provision (including provision having retrospective effect) may be made about double taxation relief.
42.   Avoidance involving financial arrangements
 
   That provision (including provision having retrospective effect) may be made about—
(a)   
relief for interest on loans, and
(b)   
manufactured interest.
43.   Sale of lessor companies etc
 
   That provision (including provision having retrospective effect) may be made amending Schedule 10 to the Finance Act 2006.
44.   Leases of plant or machinery
 
   That provision (including provision having retrospective effect) may be made about leases of plant or machinery (including films).
45.   Real Estate Investment Trusts
 
   That provision (including provision having retrospective effect) may be made amending Part 4 of the Finance Act 2006.
46.   Deductions for employee liabilities
 
   That—
(1)   
The Income Tax (Earnings and Pensions) Act 2003 is amended as follows.
(2)   
In section 346 (deduction for employee liabilities), after subsection (2) insert—
“ (2A)   
Nor is a deduction allowed for a payment which falls within paragraph A, B or C if the payment is made in pursuance of arrangements the main purpose, or one of the main purposes, of which is the avoidance of tax.”
(3)   
After section 556 insert—
  “ 556A   Deductible payments made pursuant to tax avoidance arrangements
 
No deduction may be made under section 555 if the deductible payment is made in pursuance of arrangements the main purpose, or one of the main purposes, of which is the avoidance of tax.”
(4)   
The amendments made by this Resolution have effect in relation to payments made on or after 12 January 2009 (irrespective of when the arrangements are made).
 
   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.
47.   Employment loss relief
 
   That—
(1)   
In section 128 of the Income Tax Act 2007 (employment loss relief against general income), after subsection (5) insert—
“(5A)   
No claim may be made in respect of the loss if and to the extent that it is made as a result of anything done in pursuance of arrangements the main purpose, or one of the main purposes, of which is the avoidance of tax.”
(2)   
The amendment made by paragraph (1)—
(a)   
has effect in relation to a loss made in the tax year 2009-10 or a subsequent tax year, and
(b)   
has effect in relation to a loss made in the tax year 2008-09 if or to the extent that it is occasioned by an act or omission occurring on or after 12 January 2009.
(3)   
Where a person has made a claim under section 128 of the Income Tax Act 2007 during the relevant period, no penalty is payable by the person on the ground that any return, statement or declaration made in connection with the claim contained an inaccuracy if it would not have done so but for the amendment made by paragraph (1).
 
For this purpose “the relevant period” is the period—
(a)   
beginning with 12 January 2009, and
(b)   
ending with 1 April 2009.
(4)   
Subsection (2) of section 59C of the Taxes Management Act 1970 (surcharge on unpaid tax) has effect in relation to tax which would not be payable but for the amendment made by paragraph (1) as if the reference in that paragraph to the due date were to the later of 1 April 2009 and the due 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.
48.   Losses from contracts for life insurance etc
 
   That provision (including provision having retrospective effect) may be made about losses under Chapter 9 of Part 4 of the Income Tax (Trading and Other Income) Act 2005.
49.   Intangible fixed assets
 
   That provision may be made amending Part 8 of the Corporation Tax Act 2009.
50.   Taxable benefits in respect of accommodation
 
   That provision may be made about the calculation of the cost of providing living accommodation in cases involving lease premiums.
51.   Special annual allowance charge in respect of pensions
 
   That provision may be made for and in connection with a special annual allowance charge in respect of pensions.
52.   Financial assistance scheme
 
   That provision may be made about the financial assistance scheme provided for by regulations under section 286 of the Pensions Act 2004.
53.   FSCS intervention in insurance in connection with pensions
 
   That provision may be made about interventions under the Financial Services Compensation Scheme in relation to insurance in connection with registered pension schemes.
54.   Value added tax (place of supply of services)
 
   That provision may be made for determining, and otherwise in connection with, the place of supply of services for the purposes of value added tax.
55.   Value added tax (repayments to those in business in other States)
 
   That provision may be made amending section 39 of the Value Added Tax Act 1994.
56.   Stamp duty land tax (exercise of collective rights by tenants of flats)
 
   That—
(1)   
Section 74 of the Finance Act 2003 (collective enfranchisement by leaseholders) is amended as follows.
(2)   
For subsection (1) substitute—
“(1)   
This section applies where a chargeable transaction is entered into by a person or persons nominated or appointed by qualifying tenants of flats contained in premises in exercise of—
(3)   
In subsection (2)—
(a)   
omit “In that case,”, and
(b)   
for “flats in respect of which the right of collective enfranchisement is being exercised” substitute “qualifying flats contained in the premises”.
(4)   
For subsection (4) substitute—
“(4)   
In this section—
             “flat” and “qualifying tenant” have the same meaning as in the Chapter or Part of the Act conferring the right being exercised;
             “qualifying flat” means a flat that is held by a qualifying tenant who is participating in the exercise of the right.”
(5)   
For the heading substitute “Exercise of collective rights by tenants of flats”.
(6)   
Accordingly, in section 55(5) of that Act (amount of tax chargeable), for “collective enfranchisement by leaseholders” substitute “exercise of collective rights by tenants of flats”.
(7)   
The amendments made by this Resolution have effect in relation to transactions with an effective date on or after 22 April 2009.
 
   And it is declared that it is expedient in the public interest that this Resolution should have statutory effect under the provisions of the Provisional Collection of Taxes Act 1968.
57.   Stamp duty land tax (rent to shared ownership)
 
   That—
(1)   
In Schedule 9 to the Finance Act 2003 (stamp duty land tax: right to buy etc), insert at the end—
     “Rent to shared ownership lease: charge to tax
  13   (1)  The chargeable consideration for transactions forming part of a rent to shared ownership lease scheme is determined in accordance with this paragraph.
(2)   
A “rent to shared ownership lease scheme” means a scheme or arrangement under which a qualifying body—
(a)   
grants an assured shorthold tenancy of a dwelling to a person (“the tenant”) or persons (“the tenants”), and
(b)   
subsequently grants a shared ownership lease of the dwelling or another dwelling to the tenant or one or more of the tenants.
(3)   
The following transactions are to be treated as if they were not linked to each other—
(a)   
the grant of the assured shorthold tenancy,
(b)   
the grant of the shared ownership lease, and
(c)   
any other land transaction between the qualifying body and the tenant, or any of the tenants, entered into as part of the scheme.
(4)   
For the purpose of determining the effective date of the grant of the shared ownership lease, the possession of the dwelling by the tenant or tenants pursuant to the assured shorthold tenancy is to be disregarded.
(5)   
In this paragraph—
             “assured shorthold tenancy” has the same meaning as in Part 1 of the Housing Act 1988;
             “qualifying body” has the same meaning as in paragraph 5;
             “shared ownership lease” has the same meaning as in paragraph 4A.
     Rent to shared ownership trust: charge to tax
  14   (1)  The chargeable consideration for transactions forming part of a rent to shared ownership trust scheme is determined in accordance with this paragraph.
(2)   
A “rent to shared ownership trust scheme” means a scheme or arrangement under which—
(a)   
a qualifying body grants an assured shorthold tenancy of a dwelling to a person (“the tenant”) or persons (“the tenants”), and
(b)   
the tenant, or one or more of the tenants, subsequently becomes the purchaser under a shared ownership trust of the dwelling, or another dwelling, under which the qualifying body is the social landlord.
(3)   
The following transactions are to be treated as if they were not linked to each other—
(a)   
the grant of the assured shorthold tenancy,
(b)   
the declaration of the shared ownership trust, and
(c)   
any other land transaction between the qualifying body and the tenant, or any of the tenants, entered into as part of the scheme.
(4)   
For the purpose of determining the effective date of the declaration of the shared ownership trust, the possession of the dwelling by the tenant or tenants pursuant to the assured shorthold tenancy is to be disregarded.
(5)   
In this paragraph—
             “assured shorthold tenancy” has the same meaning as in Part 1 of the Housing Act 1988;
             “qualifying body” has the same meaning as in paragraph 5;
             “social landlord” and “purchaser”, in relation to a shared ownership trust, have the same meaning as in paragraph 7.”
(2)   
The amendment made by this Resolution has effect in relation to cases in which the effective date of the grant of the shared ownership lease or the declaration of the shared ownership trust is on or after 22 April 2009.
(3)   
Paragraphs 13(4) and 14(4) of Schedule 9 to the Finance Act 2003 (inserted by this Resolution) have effect for the purposes of paragraph (2).
 
   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.
58.   Ring fence trades
 
   That provision may be made about the taxation of ring fence trades.
59.   Petroleum revenue tax
 
   That provision may be made about petroleum revenue tax.
60.   Recovery of overpaid tax
 
   That provision may be made for and in connection with the recovery of overpaid tax.
61.   Gaming participation fees
 
   That—
(1)   
Group 4 of Schedule 9 to the Value Added Tax Act 1994 (exemptions: betting, gaming and lotteries) is amended as follows.
(2)   
In Note (1), omit paragraph (b) (granting of right to play game of chance not exempted unless within Note (5)).
(3)   
Omit Notes (5) to (11).
(4)   
The Value Added Tax (Betting, Gaming and Lotteries) Order 2007 (S.I. 2007/ 2163) is revoked.
(5)   
Omit—
(a)   
in the Betting and Gaming Duties Act 1981, sections 19(3)(b) and 26E(2), and
(b)   
in the Finance Act 1997, section 11(9)(a).
(6)   
The amendments made by this Resolution come into force on 27 April 2009.
 
   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.
62.   Gaming duty
 
   That—
(1)   
The Finance Act 1997 is amended as follows.
(2)   
Section 10 (gaming duty) is amended as follows.
(3)   
For subsection (2) substitute—
“(2)   
Subject as follows, this section applies to—
(4)   
In subsection (3)(e), after “Article” insert “77,”.
(5)   
After subsection (3A) insert—
“(3AA)   
This section does not apply to the playing of a game in respect of which bingo duty or lottery duty is chargeable or would be chargeable but for an express exception.”
(6)   
In subsection (3C)(a), after “in” insert “organising or”.
(7)   
For subsection (4) substitute—
“(4)   
This section does not apply—
    (a)  in Great Britain, to the playing of a game where the provision of facilities for its playing falls within section 269 of the Gambling Act 2005 (equal chance gaming at members’ or commercial clubs and miners’ welfare institutes), or

      (b)  in Northern Ireland, to the playing of a game to which Article 128 of the Betting, Gaming, Lotteries and Amusements (Northern Ireland) Order 1985 (certain clubs) applies.”
(8)   
In subsection (5), for “add to the games mentioned in subsection (2) above” substitute “provide that any specified game is or is not to be a casino game or equal chance gaming for the purposes of this section”.
(9)   
In subsection (6), for “this section, or in an order under subsection (5) above,” substitute “an order under subsection (5) above”.
(10)   
Section 14 (subordinate legislation) is amended as follows.
(11)   
In subsection (2), for “or 11(11)” substitute “providing that any game is to be a casino game or equal chance gaming or any order under section 11(11)”.
(12)   
Insert at the end—
“(4)   
A statutory instrument containing an order under section 10(5) that does not provide for any game to be a casino game or equal chance gaming is subject to annulment in pursuance of a resolution of the House of Commons.”
(13)   
Section 15(3) (interpretation) is amended as follows.
(14)   
After the definition of “accounting period” insert—
             ““casino games” means games of chance which are not equal chance gaming (but subject to any order under section 10(5));”.
(15)   
After the definition of “dutiable gaming” insert—
             ““equal chance gaming”—
(a)   
  in Great Britain, means gaming which does not involve playing or staking against a bank (however described, and whether or not controlled or administered by a player) and in which the chances are equally favourable to all participants, and
(b)   
  in Northern Ireland, means gaming in respect of which none of the conditions specified in Article 55 of the Betting, Gaming, Lotteries and Amusements (Northern Ireland) Order 1985 is fulfilled,
(16)   
In consequence of the preceding provisions, omit—
(a)   
in the Finance Act 2002, section 11,
(b)   
in the Finance Act 2007, in Schedule 25, paragraph 17(4).
(17)   
The amendments made by this Resolution are to be treated as having come into force on 27 April 2009.
(18)   
But those amendments do not give rise to a duty under paragraph 6(3)(a) of Schedule 1 to the Finance Act 1997 (requirement to notify premises) before 25 May 2009.
 
   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.
63.   Remote bingo
 
   That—
(1)   
The Betting and Gaming Duties Act 1981 is amended as follows.
(2)   
In section 17 (bingo duty), after subsection (2) insert—
“(2A)   
Bingo duty is not charged on the playing of bingo which is not licensed bingo if remote gaming duty is charged on the provision of facilities for playing it.”
(3)   
In section 26H (remote gaming duty: exemptions), after subsection (2) insert—
“(2A)   
Subsection (2) does not prevent remote gaming duty being charged in respect of the provision of facilities for the playing of bingo which is not licensed bingo (as to the meaning of which terms see section 20C).”
(4)   
The amendments made by this Resolution have effect in relation to games of bingo that begin to be played on or after 1 July 2009.
 
   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.
64.   Climate change levy (reduced-rate supplies)
 
   That provision may be made about reduced-rate supplies for the purposes of climate change levy.
65.   Alternative finance investment bonds
 
   That provision may be made in connection with alternative finance investment bonds.
66.   Transfers of business etc by mutual societies
 
   That provision may be made about the tax consequences of building societies, friendly societies and industrial and provident societies transferring business, merging or demutualising.
67.   National Savings (surplus funds)
 
   That provision may be made for the payment into the Consolidated Fund of the surplus funds held by the National Debt Commissioners by virtue of section 17 of the National Savings Bank Act 1971.
68.   Relief from tax (incidental and consequential charges)
 
   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): 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 about rates and personal allowances for the purposes of income tax,
  (b)  provision for corporation tax to be charged for the financial year 2010,
  (c)  provision relating to the rates of vehicle excise duty from April 2010,
  (d)  provision about the standard rate of landfill tax,
  (e)  provision about taxable benefits in respect of cars, and
  (f)  provision for and in connection with the recovery of overpaid tax.
Debate may continue until 6.00 pm.
   A Bill is to be brought in upon the foregoing Resolutions if they are agreed to by the House.
2
  DELEGATED LEGISLATION  
[No debate after 6.00 pm]
Ms Harriet Harman
 
   That the Motion in the name of Mr Pat McFadden relating to Financial Assistance to Industry shall be treated as if it related to an instrument subject to the provisions of Standing Order No. 118 (Delegated Legislation Committees) in respect of which notice has been given that the instrument be approved.
If opposed, this item cannot be taken after 6.00 pm.
3
  REGIONAL SELECT COMMITTEE (NORTH EAST)  
[No debate after 6.00 pm]
Ms Harriet Harman
 
   That Mr David Clelland be discharged from the North East Regional Select Committee and Mr Denis Murphy be added.
If opposed, this item cannot be taken after 6.00 pm.

 
 
At the end of the sitting:
4
    ADJOURNMENT
 
   Proposed subject: Controlling urban seagulls (Mr Don Foster).
   Debate may continue until 6.30 pm or for half an hour, whichever is later (Standing Order No. 9).

COMMITTEES
SELECT COMMITTEES
1
Health
9.30 am
The Wilson Room, Portcullis House (private)
 
10.30 am
(public)
   Subject: Alcohol.
   Witnesses: Professor Ian Gilmore, President, Royal College of Physicians, and Dr Peter Anderson, Public Health Consultant; Professor Martin Plant, University of the West of England, Dr James Nicholls, Bath Spa University, and Dr James Kneale, University College London (at 10.45 am).
2
Public Administration
9.45 am
The Thatcher Room, Portcullis House (private)
 
10.00 am
(public)
   Subject: Operation of the Honours System.
   Witnesses: Denis Brennan, Head of the Honours and Appointments Secretariat, Cabinet Office, Dame Alexandra Burslem, Chair of the Education Honours Committee, Sir John Parker, Chair of the Economy Honours Committee and Dame Steve Shirley, member of the Economy Honours Committee.
3
Culture, Media and Sport
10.15 am
Room 15 (private)
 
11.30 am
(public)
   Subject: Press Standards, Privacy and Libel.
   Witness: Paul Dacre, Editor-in-Chief, and Robin Esser, Executive Managing Editor, Associated Newspapers.
[The decision of a Committee to sit in public may be rescinded without notice.]

Written Ministerial Statements to be made today
1
Secretary of State for Defence:   Harrier aircraft support.
2
Secretary of State for Defence:   Call out order, Balkans.
3
Secretary of State for Energy and Climate Change:   Warm Front Scheme improvements.
4
Secretary of State for Foreign and Commonwealth Affairs:   Czech Presidency of the European Union: Agenda for the General Affairs and External Relations Council (GAERC), 27 April 2009.
5
Secretary of State for Health:   Adult social care workforce strategy.
6
Secretary of State for International Development:   Regional infrastructure and African trade: North South Corridor, Lusaka Conference 6-7 April 2009.
7
Secretary of State for Justice:   Freedom of Information Act 2000—FoI quarterly monitoring statistics publication of Q4 2008 statistics.

 

 

 
House of Commons home page Houses of Parliament home page House of Lords home page search page enquiries ordering index

© Parliamentary copyright 2009
Prepared 23 April 2009