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| | Page 11, line 33 [Clause 17], at end insert— |
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| | | ‘(4) | The Treasury shall, no later than the date of the Pre-Budget Report 2009, bring |
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| | | forward plans to replace Air Passenger Duty with a per-plane tax.’. |
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| | | Implementation of section 1 |
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| | To move the following Clause:— |
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| | | ‘(1) | The rates charged by virtue of section 1 shall not have effect until such date as |
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| | | may be appointed by order made by the Treasury. |
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| | | (2) | No such order may be made until the Chancellor of the Exchequer lays before |
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| | | Parliament a statement that, in his opinion, measures have been taken to ensure |
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| | | that no person is worse off by reason of the person’s income not being sufficient |
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| | | to secure that the effect of the abolition of the 10p starting rate has been entirely |
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| | | offset by the reduction of the basic rate, which took effect in the tax year 2008-09. |
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| | | (3) | The power to make an order under subsection (1) shall be exercisable by statutory |
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| | | instrument which shall be subject to annulment in pursuance of a resolution of the |
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| | Page 1, line 8 [Clause 1], at end insert— |
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| | | ‘(3) | This section is subject to section [Implementation of section 1].’. |
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