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†
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2
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WAYS AND MEANS: Adjourned debate on Question [22 April].
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[Until 10.00 pm]
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(1)
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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.
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(2)
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This Resolution does not extend to the making of any amendment with respect to value added tax so as to provide—
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(a)
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for zero-rating or exempting a supply, acquisition or importation,
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(b)
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for refunding an amount of tax,
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(c)
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for any relief, other than a relief that—
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(i)
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so far as it is applicable to goods, applies to goods of every description, and
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(ii)
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so far as it is applicable to services, applies to services of every description—(Mr Chancellor of the Exchequer).
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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)).
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2. Income tax (charge and main rates for 2009-10)
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(1)
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Income tax is charged for the tax year 2009-10.
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(a)
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the basic rate is 20%, and
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(b)
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the higher rate is 40%.
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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.
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3. Income tax (basic rate limit for 2009-10)
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(1)
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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”.
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(2)
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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.
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(3)
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This Resolution does not require a change to be made in the amounts deductible or repayable under PAYE regulations before
18 May 2009.
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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.
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4. Income tax (personal allowance for 2009-10 for those aged under 65)
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(1)
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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”.
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(2)
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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.
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(3)
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This Resolution does not require a change to be made in the amounts deductible or repayable under PAYE regulations before
18 May 2009.
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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.
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5. Corporation tax (charge and main rates for financial year 2010)
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(1)
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Corporation tax is charged for the financial year 2010.
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(2)
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For that year the rate of corporation tax is—
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(a)
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28% on profits of companies other than ring fence profits, and
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(b)
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30% on ring fence profits of companies.
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6. Corporation tax (small companies’ rates and fractions for financial year 2009)
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(1)
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For the financial year 2009 the small companies’ rate is—
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(a)
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21% on profits of companies other than ring fence profits, and
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(b)
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19% on ring fence profits of companies.
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(2)
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For the financial year 2009 the fraction mentioned in section 13(2) of the Income and Corporation Taxes Act 1988 is—
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(a)
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7/400ths in relation to profits of companies other than ring fence profits (“the standard fraction”), and
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(b)
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11/400ths in relation to ring fence profits of companies (“the ring fence fraction”).
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7. Value added tax (supplementary charge)
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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%.
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8. Stamp duty land tax (thresholds for residential property)
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(1)
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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—
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(a)
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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
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(b)
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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”.
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(2)
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The following are revoked—
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(a)
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the Stamp Duty Land Tax (Variation of Part 4 of the Finance Act 2003) Regulations 2008 (S.I. 2008/2338), and
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(b)
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the Stamp Duty Land Tax (Exemption of Certain Acquisitions of Residential Property) Regulations 2008 (S.I. 2008/2339).
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(3)
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The revocations made by paragraph (2) have effect in relation to transactions with an effective date on or after 22 April
2009.
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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.
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9. Rates of duty on alcoholic liquor
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(1)
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The Alcoholic Liquor Duties Act 1979 is amended as follows.
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(2)
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In section 5 (rate of duty on spirits), for “£21.35” substitute “£22.64”.
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(3)
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In section 36(1AA)(a) (standard rate of duty on beer), for “£14.96” substitute “£16.47”.
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(4)
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In section 62(1A) (rates of duty on cider)—
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(a)
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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”,
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(b)
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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
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(c)
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in paragraph (c) (rate of duty per hectolitre in any other case), for “£28.90” substitute “£31.83”.
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(5)
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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
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Description of wine or made-wine
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Rates of duty per hectolitre
£
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Wine or made-wine of a strength not exceeding 4 per cent
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65.94
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Wine or made-wine of a strength exceeding 4 per cent but not exceeding 5.5 per cent
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90.68
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Wine or made-wine of a strength exceeding 5.5 per cent but not exceeding 15 per cent and not being sparkling
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214.02
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Sparkling wine or sparkling made-wine of a strength exceeding 5.5 per cent but less than 8.5 per cent
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207.20
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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
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274.13
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Wine or made-wine of a strength exceeding 15 per cent but not exceeding 22 per cent
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285.33
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PART 2 WINE OR MADE-WINE OF A STRENGTH EXCEEDING 22 PER CENT
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Description of wine or made-wine
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Rates of duty per litre of alcohol in the wine or made-wine
£
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Wine or made-wine of a strength exceeding 22 per cent
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22.64”
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(6)
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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.
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(7)
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The amendments made by this Resolution come into force on 23 April 2009.
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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.
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10. Rates of tobacco products duty
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(1)
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For the table in Schedule 1 to the Tobacco Products Duty Act 1979 substitute—
"TABLE
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1.Cigarettes
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An amount equal to 24 per cent of the retail price plus £114.31 per thousand cigarettes
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2.Cigars
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£173.13 per kilogram
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3.Hand-rolling tobacco
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£124.45 per kilogram
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4.Other smoking tobacco and chewing tobacco
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£76.12 per kilogram”
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(2)
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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.
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(3)
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The amendments made by this Resolution come into force at 6 pm on 22 April 2009.
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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.
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11. Vehicle excise duty (rates from May 2009)
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(1)
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Schedule 1 to the Vehicle Excise and Registration Act 1994 (annual rates of duty) is amended as follows.
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(2)
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In paragraph 1 (general)—
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(a)
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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
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(b)
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in sub-paragraph (2A) (vehicle not covered elsewhere in Schedule with engine cylinder capacity not exceeding 1,549cc), for
“£120” substitute “£125”.
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(3)
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In paragraph 1B (graduated rates for light passenger vehicles), for the table substitute—
"TABLE
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CO2 emissions figure
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Rate
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(1)
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(2)
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(3)
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(4)
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Exceeding
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Not exceeding
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Reduced rate
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Standard rate
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g/km
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g/km
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£
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£
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100
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120
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15
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35
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120
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140
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100
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120
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140
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150
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105
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125
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150
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165
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130
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150
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165
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185
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155
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175
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185
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225
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200
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215
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225
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—
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390
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405
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The table has effect in relation to vehicles first registered under this Act before 23 March 2006 as if—
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(a)
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in column (3), in the last row, “200” were substituted for “390”, and
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(b)
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in column (4), in the last row, “215” were substituted for “405”.”
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(4)
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In paragraph 1J (light goods vehicles)—
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(a)
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in sub-paragraph (a) (vehicle which is not lower-emission van), for “£180” substitute “£185”, and
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(b)
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in sub-paragraph (b) (lower-emission van), for “£120” substitute “£125”.
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(5)
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The amendments made by this Resolution have effect in relation to licences taken out on or after 1 May 2009.
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The table has effect in relation to vehicles first registered under this Act before 23 March 2006 as if—
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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.
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12. Vehicle excise duty (rates from April 2010)
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That provision may be made about the rates of vehicle excise duty on licences taken out on or after 1 April 2010.
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13. Fuel duties (rates and rebates from Spring 2009)
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(1)
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The Hydrocarbon Oil Duties Act 1979 is amended as follows.
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(2)
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In section 6(1A) (main rates)—
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(a)
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in paragraph (a) (unleaded petrol), for “£0.5235” substitute “£0.5419”,
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(b)
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in paragraph (aa) (aviation gasoline), for “£0.3103” substitute “£0.3334”,
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(c)
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in paragraph (b) (light oil other than unleaded petrol or aviation gasoline), for “£0.6207” substitute “£0.6391”, and
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(d)
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in paragraph (c) (heavy oil), for “£0.5235” substitute “£0.5419”.
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(3)
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In section 6AA(3) (rate of duty on biodiesel), for “£0.3235” substitute “£0.3419”.
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(4)
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In section 6AD(3) (rate of duty on bioethanol), for “£0.3235” substitute “£0.3419”.
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(5)
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In section 8(3) (road fuel gas)—
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(a)
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in paragraph (a) (natural road fuel gas), for “£0.1660” substitute “£0.1926”, and
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(b)
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in paragraph (b) (other road fuel gas), for “£0.2077” substitute “£0.2482”.
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(6)
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In section 11(1) (rebate on heavy oil)—
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(a)
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in paragraph (a) (fuel oil), for “£0.0966” substitute “£0.1”, and
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(b)
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in paragraph (b) (gas oil), for “£0.1007” substitute “£0.1042”.
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(7)
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In section 14(1) (rebate on light oil for use as furnace fuel), for “£0.0966” substitute “£0.1”.
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(8)
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In section 14A(2) (rebate on certain biodiesel), for “£0.1007” substitute “£0.1042”.
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(9)
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The amendments made by paragraph (2)(b) and (c) come into force on 1 May 2009.
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(10)
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The other amendments made by this Resolution are treated as having come into force on 1 April 2009.
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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.
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14. Fuel duties (rates and rebates from September 2009)
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That provision may be made amending rates of duty and rebates in the Hydrocarbon Oil Duties Act 1979 from 1 September 2009.
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15. Rates of air passenger duty
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That provision may be made about rates of air passenger duty.
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That provision may be made about landfill tax.
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(1)
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The Betting and Gaming Duties Act 1981 is amended as follows.
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(2)
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In section 17(1)(b) (bingo duty chargeable at 15 per cent of bingo promotion profits), for “15” substitute “22”.
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(3)
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In paragraph 5(2)(c) of Schedule 3 (maximum prize for small-scale amusements exemption), for “£50” substitute “£70”.
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(4)
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The amendment made by paragraph (2) has effect in relation to accounting periods beginning on or after 27 April 2009.
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(5)
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The amendment made by paragraph (3) has effect in relation to bingo played on or after 1 June 2009.
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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.
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18. Amusement machine licences (amounts of duty)
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(1)
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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
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Months for which licence granted
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Category A
£
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Category B1
£
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Category B2
£
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Category B3
£
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Category B4
£
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Category C
£
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1
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500
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255
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200
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200
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180
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80
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2
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985
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490
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385
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385
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350
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145
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3
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1475
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735
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585
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585
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530
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220
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4
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1965
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985
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775
|
775
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705
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290
|
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5
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2465
|
1230
|
970
|
970
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875
|
365
|
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6
|
2955
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1475
|
1160
|
1160
|
1050
|
435
|
|
7
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3445
|
1720
|
1355
|
1355
|
1225
|
505
|
|
8
|
3935
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1965
|
1550
|
1550
|
1405
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580
|
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9
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4430
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2215
|
1745
|
1745
|
1580
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655
|
|
10
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4920
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2465
|
1935
|
1935
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1755
|
725
|
|
11
|
5410
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2710
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2130
|
2130
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1930
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795
|
|
12
|
5625
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2815
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2215
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2215
|
2010
|
830”.
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(2)
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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.
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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.
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19. Amusement machine licences (provisions affecting amount of duty)
|
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(1)
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The Betting and Gaming Duties Act 1981 is amended as follows.
|
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(2)
|
Section 21 (gaming machine licences) is amended as follows.
|
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(3)
|
Subsection (5) (excepted machines) is amended as follows.
|
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(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)—
|
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(a)
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in sub-paragraph (i), omit the “and” at the end,
|
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(b)
|
in sub-paragraph (ii), for “£5” substitute “£15”, and
|
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(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—
(i) the cost of a single game does not exceed £1,
(ii) the maximum value of the prize for winning a single game does not exceed £50, and
(iii) any prize that can be won is neither money nor something that can be exchanged for or used in place of money or that can be exchanged for something other than money, and”.
|
|
|
(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—
(a) in the case of a voucher or token that may be exchanged for, or used in place of, an amount of money, that amount,
(b) in the case of a voucher or token that does not fall within paragraph (a) and that may be exchanged for something other than money, the cost that the person providing the machine would incur in obtaining that thing from a person who is not a connected person, and
(c) in any other case, the cost that the person providing the machine would incur in obtaining the prize from a person who is not a connected person.
(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)
|
|
|
|
|
(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.
|
|
|
|
|
(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
Deduct the deductible amount from the profits of the trade for the tax year 2006-07.
Step 2
Deduct from the profits of the trade for the tax year 2005-06 so much of the deductible amount as has not been deducted under 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
Deduct the deductible amount from the profits of the trade for the tax year 2007-08.
Step 2
Deduct from the profits of the trade for the tax year 2006-07 so much of the deductible amount as has not been deducted under Step 1.
Step 3
Deduct from the profits of the trade for the tax year 2005-06 so much of the deductible amount as has not been deducted under Step 1 or 2.
|
|
|
(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
Deduct the deductible amount from the profits of the trade for the tax year 2007-08.
Step 2
Deduct from the profits of the trade for the tax year 2006-07 so much of the deductible amount as has not been deducted under 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
Deduct the deductible amount from the profits of the trade for the tax year 2008-09.
Step 2
Deduct from the profits of the trade for the tax year 2007-08 so much of the deductible amount as has not been deducted under Step 1.
Step 3
Deduct from the profits of the trade for the tax year 2006-07 so much of the deductible amount as has not been deducted under Step 1 or 2.
|
|
|
(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)
|
|
|
|
|
(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 is the number of days in the relevant accounting period, and
|
|
|
|
|
(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.
|
|
|
|
| |
That provision may be made amending Part 14 of the Corporation Tax Act 2009.
|
|
|
|
| |
That provision (including provision having retrospective effect) may be made amending, or making amendments connected with,
the Taxation of Chargeable Gains Act 1992.
|
|
|
|
| |
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.
|
|
|
|
|
|
|
(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—
"section 380A (FSCS payments representing interest),".
|
|
|
(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.
|
|
|
|
| |
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.
|
|
|
|
| |
That provision (including provision having retrospective effect) may be made about insurance companies.
|
|
|
|
| |
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.
|
|
|
|
|
|
|
(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.
|
|
|
|
| |
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
|
|
|
|
|
(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
|
|
|
|
|
(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)
|
|
|
|
|
(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—
(a) a right under Part 1 of the Landlord and Tenant Act 1987 (right of first refusal), or
(b) a right under Chapter 1 of Part 1 of the Leasehold Reform, Housing and Urban Development Act 1993 (right to collective enfranchisement).”
|
|
|
|
|
(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—
“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)
|
|
|
|
|
(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.
|
|
|
|
| |
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
|
|
|
|
|
(1)
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Group 4 of Schedule 9 to the Value Added Tax Act 1994 (exemptions: betting, gaming and lotteries) is amended as follows.
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(2)
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In Note (1), omit paragraph (b) (granting of right to play game of chance not exempted unless within Note (5)).
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(3)
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Omit Notes (5) to (11).
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(4)
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The Value Added Tax (Betting, Gaming and Lotteries) Order 2007 (S.I. 2007/ 2163) is revoked.
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(a)
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in the Betting and Gaming Duties Act 1981, sections 19(3)(b) and 26E(2), and
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(b)
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in the Finance Act 1997, section 11(9)(a).
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(6)
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The amendments made by this Resolution come into force on 27 April 2009.
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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.
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(1)
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The Finance Act 1997 is amended as follows.
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(2)
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Section 10 (gaming duty) is amended as follows.
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(3)
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For subsection (2) substitute—
“(2) Subject as follows, this section applies to—
(a) casino games, and
(b) equal chance gaming.”
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(4)
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In subsection (3)(e), after “Article” insert “77,”.
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(5)
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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.”
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(6)
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In subsection (3C)(a), after “in” insert “organising or”.
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(7)
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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.”
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(8)
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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”.
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(9)
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In subsection (6), for “this section, or in an order under subsection (5) above,” substitute “an order under subsection (5)
above”.
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(10)
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Section 14 (subordinate legislation) is amended as follows.
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(11)
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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)”.
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(12)
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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.”
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(13)
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Section 15(3) (interpretation) is amended as follows.
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(14)
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After the definition of “accounting period” insert—
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““casino games” means games of chance which are not equal chance gaming (but subject to any order under section 10(5));”.
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(15)
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After the definition of “dutiable gaming” insert—
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““equal chance gaming”—
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(a)
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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
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(b)
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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,
(but subject to any order under section 10(5));".
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(16)
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In consequence of the preceding provisions, omit—
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(a)
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in the Finance Act 2002, section 11,
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(b)
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in the Finance Act 2007, in Schedule 25, paragraph 17(4).
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(17)
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The amendments made by this Resolution are to be treated as having come into force on 27 April 2009.
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(18)
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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.
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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.
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(1)
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The Betting and Gaming Duties Act 1981 is amended as follows.
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(2)
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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.”
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(3)
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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).”
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(4)
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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.
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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.
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64. Climate change levy (reduced-rate supplies)
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That provision may be made about reduced-rate supplies for the purposes of climate change levy.
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65. Alternative finance investment bonds
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That provision may be made in connection with alternative finance investment bonds.
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66. Transfers of business etc by mutual societies
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That provision may be made about the tax consequences of building societies, friendly societies and industrial and provident
societies transferring business, merging or demutualising.
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67. National Savings (surplus funds)
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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.
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68. Relief from tax (incidental and consequential charges)
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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.
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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—
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(a)
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provision about rates and personal allowances for the purposes of income tax,
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(b)
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provision for corporation tax to be charged for the financial year 2010,
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(c)
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provision relating to the rates of vehicle excise duty from April 2010,
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(d)
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provision about the standard rate of landfill tax,
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(e)
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provision about taxable benefits in respect of cars, and
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(f)
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provision for and in connection with the recovery of overpaid tax.
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Debate may continue until 10.00 pm.
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A Bill is to be brought in upon the foregoing Resolutions if they are agreed to by the House.
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†
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3
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DRAFT BRIBERY BILL (JOINT COMMITTEE)
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[No debate after 10.00 pm]
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That this House concurs with the Lords Message of 30 March, that it is expedient that a Joint Committee of Lords and Commons
be appointed to consider and report on any draft Bribery Bill presented to both Houses.
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That a Select Committee of twelve Members be appointed to join with the Committee appointed by the Lords to consider the draft
Bribery Bill (Cm 7570).
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That the Committee should report by 21 July 2009.
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That the Committee shall have power—
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(i)
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to send for persons, papers and records;
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(ii)
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to sit notwithstanding any adjournment of the House;
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(iii)
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to report from time to time;
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(iv)
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to appoint specialist advisers;
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(v)
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to adjourn from place to place within the United Kingdom; and
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That Mr David S. Borrow, Mr Alistair Carmichael, Mr Geoffrey Cox, Mary Creagh, Mr Jonathan Djanogly, Mr Bruce George, Linda
Gilroy, Dr Brian Iddon, Martin Linton, Mr Virendra Sharma, Dr Desmond Turner and Jeremy Wright be members of the Committee.
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If opposed, this item cannot be taken after 10.00 pm.
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indicates a question for oral answer.
