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subject to the sole exception that the step or steps in question are specifically

permitted under the terms of any legislation promoted for the specific purpose of

permitting such use, such step or steps shall be ignored when calculating the

resulting liability to taxation, duty or similar charge.

(2)	In the interpretation of this provision a construction that would promote the

purpose or object underlying the provision shall be preferred to a construction

that would not promote that purpose or object.’.

Personal allowances for 2009-10 for those aged over 65

Mr David Gauke

Mr Mark Hoban

Mr Greg Hands

NC2

To move the following Clause:—

‘(1)	For the tax year 2009-10 the amount specified in—

(a)	section 36 of ITA 2007, and

(b)	section 257(2) of ICTA,

(personal allowance for those aged 65 to 74) is replaced with “£11,490”.

(2)	For the tax year 2009-10 the amount specified in—

(a)	section 37 of ITA 2007, and

(b)	section 257(3) of ICTA,

(personal allowance for those aged 75 and over) is replaced with “£11,640”’.

Thresholds for residential property

Mr David Gauke

Mr Mark Hoban

Mr Greg Hands

NC3

To move the following Clause:—

‘(1)	A land transaction is exempt from the charge to stamp duty land tax if—

(a)	it is a relevant acquisition of land which consists entirely of residential

property,

(b)	the relevant chargeable consideration for the transaction is not more than

£250,000, and

(c)	the purchaser is a first time purchaser.

(2)	In paragraph (1)(a) a “relevant acquisition of land” means an acquisition of a

major interest in land other than—

(a)	the grant of a lease for a term of less than 21 years, or

(b)	the assignment of a lease which has less than 21 years to run.

(3)	In paragraph (1)(b) the “relevant chargeable consideration for the transaction”

means—

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(a)	the chargeable consideration for the transaction, or

(b)	where the transaction is one of a number of linked transactions, the total

of the chargeable consideration for all those transactions.

(4)	The Treasury shall by regulation define the meaning of “first time purchaser.”’.

Order of the House [6 MAY 2009]

That the following provisions shall apply to the Finance Bill:

1.	Clauses 7, 8, 9, 11, 14, 16, 20 and 92 be committed to a Committee of the

whole House;

2.	the remainder of the Bill be committed to a Public Bill Committee; and

3.	when the provisions of the Bill considered by the Committee of the whole

House and the Public Bill Committee have been reported to the House, the

Bill be proceeded with as if it had been reported as a whole to the House from

the Public Bill Committee.

Resolution of the Committee [19 May 2009]

That the Committee shall meet—

    on Tuesdays at 10.30 a.m. and 4.30 p.m., and

    on Thursdays (other than Thursday 4 June) at 9.00 a.m. and 1.00 p.m.,

  when the House is sitting.

Order of the Committee [19 May 2009]

That the order in which proceedings are taken shall be: Clauses 1 to 5; Schedule 1;

Clause 6; Schedules 2 and 3; Clauses 10, 12, and 13; Schedule 4; Clauses 15 and 17;

Schedule 5; Clauses 18, 19 and 21 to 23; Schedule 6; Clauses 24 to 26; Schedule 7; Clause

27; Schedule 8; Clause 28; Schedule 9; Clause 29; Schedule 10; Clause 30; Schedule 11;

Clause 31; Schedule 12; Clause 32; Schedule 13; Clauses 33 and 34; Schedule 14; Clause

35; Schedule 15; Clause 36; Schedule 16; Clause 37; Schedule 17; Clause 38; Schedule

18; Clauses 39 and 40; Schedule 19; Clause 41; Schedule 20; Clauses 42 and 43; Schedule

21; Clause 44; Schedule 22; Clauses 45 and 46; Schedule 23; Clauses 47 and 48; Schedule

24; Clause 49; Schedule 25; Clause 50; Schedule 26; Clause 51; Schedule 27; Clauses 52

and 53; Schedule 28; Clauses 54 to 58; Schedule 29; Clauses 59 to 61; Schedule 30;

Clause 62; Schedule 31; Clause 63; Schedule 32; Clause 64; Schedule 33; Clause 65;

Schedule 34; Clauses 66 to 71; Schedule 35; Clauses 72 to 75; Schedule 36; Clauses 76

to 82; Schedule 37; Clause 83; Schedule 38; Clause 84; Schedule 39; Clause 85; Schedule

40; Clause 86; Schedule 41; Clause 87; Schedule 42; Clause 88; Schedule 43; Clause 89;

Schedule 44; Clause 90; Schedule 45; Clause 91; Schedule 46; Clauses 93 and 94;

Schedule 47; Clause 95; Schedule 48; Clause 96; Schedule 49; Clause 97; Schedule 50;

Clause 98; Schedule 51; Clause 99; Schedule 52; Clause 100; Schedule 53; Clause 101;

Schedule 54; Clauses 102 to 105; Schedule 55; Clause106; Schedule 56; Clauses 107 and

108; Schedule 57; Clause 109; Schedule 58; Clauses 110 to 117; Schedule 59; Clause 118;

Schedule 60; Clauses 119 to 122; Schedule 61; Clauses 123 and 124; new Clauses; new

Schedules; Clauses 125 and 126

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Revised 11 June 2009