(7) The annual rate of vehicle excise duty for a relevant rigid goods vehicle which does not fall within any of table 1 to 6 is £609.”

(2) In paragraph 2(2) of Schedule 1 to the HGV road User Levy Act 2013, for “within paragraph 10” substitute “which is a relevant rigid goods vehicle within the meaning of paragraph 10”.(3) The amendment made by paragraph (1) has effect in relation to licences taken out on or after 1 April 2014.

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(4) The amendment made by paragraph (2) comes into force on 1 April 2014.

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.

51. Vehicle excise duty (rates for vehicles with exceptional loads, rigid goods vehicles and tractive units)

Resolved,

That—

(1) Schedule 1 to the Vehicle Excise and Registration Act 1994 (annual rates of duty) is amended as follows.(2) In paragraph 6(2A)(a) (vehicles used for exceptional loads which do not satisfy reduced pollution requirements), for “£2,585” substitute “£1,585”.(3) In paragraph 9 (rigid goods vehicles which do not satisfy reduced pollution requirements), for the table in sub-paragraph (1) substitute—

(4) In paragraph 9(3) (rigid goods vehicles over 44,000 kgs which do not satisfy the reduced pollution requirements), for “£2,585” substitute “£1,585”.(5) For the italic heading immediately before paragraph 9 substitute “

rigid goods vehicles exceeding 3.500 kgs revenue weight”.

(6) In paragraph 11(1) (tractive units which do not satisfy reduced pollution requirements_—

(a) for “table” substitute “tables” , and

(b) for the table substitute—

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(7) In paragraph 11(3) (tractive units above 44,000 kgs which do not satisfy reduces pollution requirements), for “£2,585” substitute “£1,585”.(8) In paragraph 11C(2) (tractive units: special cases)—

(a) omit “Subject to paragraph 11D,”, and

(b) in paragraph (a),for “£650” substitute “£10”.

(9) Omit paragraph 11D (vehicles without road friendly suspension) and the italic heading before it.(10) The amendments made by this Resolution have effect in relation to licences taken out on or after 1 April 2014.

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.

52. Vehicle excise duty (extension of old vehicles exemption from 1 April 2014)

Resolved,

That—

(1) In Schedule 2 to the Vehicle Excise and Registration Act 1994 (exempt vehicles) in paragraph 1A(1) (exemption for old vehicles) for “1973” substitute “1974”.(2) The amendment made by paragraph (1) comes into force on 1 April 2014.(3) While a vehicle licence is in force in respect of a vehicle which is an exempt vehicle by virtue of paragraph (1)—

(a) nothing in that paragraph has the effect that a nil licence is required to be in force in respect of the vehicle, but

(b) for the purposes of section 33 of the Vehicle Excise and Registration Act 1994 the vehicle is to be treated as one in respect of which vehicle excise duty is chargeable.

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.

53. Vehicle excise duty (abolition of reduced rates for vehicles satisfying reduced pollution requirements)

Resolved,

That provision may be made abolishing the reduced rates of vehicle excise duty which apply to vehicles which satisfy reduced pollution requirements.

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54. Vehicle excise duty (abolition of reduced rates from 1 April 2014 for certain vehicles satisfying reduced pollution requirements)

Resolved,

That—

(1) The Vehicle Excise and Registration Act 1994 is amended as follows.(2) In paragraph 6 of Schedule 1 (annual rates of duty; vehicles used for exceptional loads), in sub-paragraph (2A)—

(a) in paragraph (a) omit “in the case of a vehicle with respect to which the reduced pollution requirements are not satisfied,”,

(b) omit the “and” following paragraph (a), and

(c) omit paragraph (b).

(3) Omit paragraphs 9A and 9B of Schedule 1.(4) Omit paragraphs 11A and 11B of Schedule 1.(5) In paragraph 11C of Schedule 1 (annual rates of duty: tractive units), in sub-paragraph (2)—

(a) in paragraph (a) omit “in the case of a vehicle with respect to which the reduced pollution requirements are not satisfied,”, and

(b) omit paragraph (b).

(6) In consequence of the amendments made by paragraphs (2) to (5)—

(a) in section 13 (trade licences: duration and amount of duty) omit subsection (7)(a) and the “and” following it,

(b) in section 13 (trade licences: duration and amount of duty) as set out in paragraph 8(1) of Schedule 4 to the Vehicle Excise and Registration Act 1994 which is to have effect on and after a day appointed by order, omit subsection (7)(a) and the “and” following it,

(c) in section 15 (vehicles becoming chargeable to duty at a higher rate), omit subsection (2A),

(d) in paragraph 9 of Schedule 1 (annual rates of duty: rigid goods vehicles)—

(i) in sub-paragraph (1), omit “is not a vehicle with respect to which the reduced pollution requirements are satisfied and which”,

(ii) omit sub-paragraph (3)(a), and

(iii) in sub-paragraph (4), omit paragraph (a) and the “and” following it, and

(e) in paragraph 11 of Schedule 1 (annual rates of duty: tractive units)—

(i) in sub-paragraph (1), omit “is not a vehicle with respect to which the reduced pollution requirements are satisfied and which”,

(ii) omit sub-paragraph (3)(a), and

(iii) in sub-paragraph (4), omit paragraph (a) and the “and” following it.

(7) The amendments made by paragraphs (2) to (6) have effect in relation to licences taken out on or after 1 April 2014 in the case of an exceptional load vehicle—

(a) which is charged to HGV road user levy, and

(b) which satisfies the reduced pollution requirements for the purposes of the Vehicle Excise and Registration Act 1994.

(8) The amendments made by paragraphs (3 to (6) have effect in relation to licences taken out on or after 1 April 2014 in the case of a rigid goods vehicle or tractive unit—

(a) which has a revenue weight of not less than 12,000 kgs, and

(b) which satisfies the reduced pollution requirements for the purposes of the Vehicle Excise and Registration Act 1994.

(9) In this Resolution—

(a) “exceptional load vehicle” is a vehicle to which paragraph 6 of Schedule 1 to the Vehicle Excise and registration Act 1994 applies by reason of falling within sub-paragraph (1) of that paragraph;

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(b) “rigid goods” and “tractive unit” have the same meaning as in the Vehicle Excise and Registration Act 1994.

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.

55. Vehicle excise duty (six month licences for tractive units)

Resolved,

That—

(1) In section 3 of the Vehicle Excise and Registration Act 1994 (duration of licences), for subsection (2) substitute—

“(2) A vehicle licence may be taken out for a vehicle for a period of six months running from the beginning of the month in which the licence first has effect if—

(a) the annual rate of vehicle excise duty in respect of the vehicle exceeds £50, or

(b) the vehicle is one to which the annual rate of vehicle excise duty specified in paragraph 11C(2)(a) of Schedule 1 applies (tractive units: special cases).”

(2) The amendment made by this Resolution has effect in relation to licences taken out on or after 1 April 2014.

And it is declared that it is expedient in the public interest that this Resolution should have statutory effect under the provisions of the Provisional Collection of Taxes Act 1968.

56. Vehicle excise duty (rate of six month licence for vehicles subject to HGV road user levy)

Resolved,

That—

(1) Section 4 of the Vehicle Excise and Registration Act 1994 (amount of duty) is amended as follows.(2) In subsection (2), for “Where” substitute “Subject to subsection (2A), where”.(3) After subsection (2) insert—

“(2A) In the case of a vehicle which is charged to HGV road user levy, the reference in subsection (2) to fifty-five per cent is to be read as a reference to fifty per cent.”

(4) The amendments made by this Resolution have effect in relation to licences taken out on or after 1 April 2014.

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. Vehicle excise duty (payment agreements)

Resolved,

That provision may be made about the rates of vehicle excise duty in cases where payment agreements are entered into under section 19B of the Vehicle Excise and Registration Act 1994.

58. Vehicle excise duty (meaning of revenue weight)

Resolved,

That—

(1) The Vehicle Excise and Registration Act 1994 is amended as follows.(2) In section 60A (revenue weight), in subsection (9)(b)—

(a) for “at which” substitute “which must not be equalled or exceeded in order for”, and

(b) for “may lawfully” substitute “to lawfully”.

(3) In section 61 (vehicle weights)—

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(a) in subsection (1)(b), after “not be” insert “equalled or”, and

(b) in subsection (2), after “not be” insert “equalled or”.

(4) The amendments made by this Resolution have effect in relation to licences taken out on or after 1 April 2014.

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.

59. Rates of HGV road user levy

Resolved,

That—

(1) Schedule 1 to the HGV Road User Levy Act 2013 (rates of HGV road user levy) is amended as follows.(2) In paragraph 4, for “is Band G” substitute “is—

(a) Band E(T), in the case of a rigid goods vehicle which is a relevant rigid goods vehicle within the meaning of paragraph 10 of Schedule 1 to the 1994 Act (rigid goods vehicles used for drawing trailers of more than 4,000 kilograms), and

(b) Band G, in all other cases.”

(3) For Tables 2 to 5 substitute—

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(4) The amendments made by this Resolution come into force on 1 April 2014.

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.

60. Aggregates levy (removal of certain exemptions)

Resolved,

That—

(1) The Finance Act 2001 is amended as follows.(2) Section 17 (meaning of “aggregate” and “taxable aggregate”) is amended as follows.(3) In subsection (3)—

(a) after paragraph (da) insert—

“(db) it consists wholly of the spoil or waste from, or other by products of—

(i) any industrial combustion process, or

(ii) the smelting or refining of metal;”, and

(b) omit paragraphs (e) and (f).

(4) In subsection (4), omit—

(a) paragraphs (a) and (c), and

(b) in paragraph (f), “clay,”.

(5) Section 18 (exempt processes) is amended as follows.(6) In subsection (1)—

(a) in paragraph (a), for the words from “references” to “but” substitute “references to—

(i) the spoil, waste, off-cuts and other by-products resulting from the application of any exempt process to any aggregate, and

(ii) any relevant substance extracted or otherwise separated as a result of the application of any exempt process within subsection (2)(b) to any aggregate; but”, and

(b) in paragraph (b), for “such” substitute “exempt”.

(7) In subsection (2), after paragraph (c) insert—

“(d) the use of clay or shale in the production of ceramic construction products;

(e) the use of gypsum or anhydrite in the production of plaster, plasterboard or related products.”

(8) Section 19 (commercial exploitation) is amended as follows.(9) In subsection (1), after “aggregate” insert “not falling within subsection (1B)”.(10) After that subsection insert—

“(1A) For the purposes of this Part a quantity of aggregate falling within subsection

(1B) is subjected to exploitation if, and only if—

(a) it is removed from a site falling within subsection (2) in a case where the person removing it intends that it should be used (by any person) for construction purposes;

(b) it becomes subject to an agreement to supply it to a person who intends that it should be used (by any person) for construction purposes;

(c) it is used for construction purposes; or

(d) it is mixed, otherwise than in permitted circumstances, with any material other than water for the purpose of its use for construction purposes.

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(1B) A quantity of aggregate falls within this subsection if—

(a) it consists wholly of a relevant substance listed in section 18(3) which results from the application to any aggregate of an exempt process within section 18(2)(b);

(b) it consists mainly of the spoil or waste from, or other by-products of—

(i) any industrial combustion process, or

(ii) the smelting or refining of metal; or

(c) it consists wholly or mainly of clay, coal, lignite, slate or shale.”

(11) In section 22 (responsibility for exploitation of aggregate), in subsection (1) for paragraphs (c) and (d) substitute—

“(c) in the case of the exploitation of a quantity of aggregate not falling within section 19(1B) by its being subjected, at a time when it is not on its originating site or a connected site, to any agreement, the person agreeing to supply it;

(ca) in the case of the exploitation of a quantity of aggregate falling within section 19(1B) by its being subjected, at a time when it is not on its originating site or a connected site, to any agreement, the person agreeing to supply it and the person to whom it is agreed to be supplied;

(cb) in the case of the exploitation of a quantity of aggregate by its being used, at a time when it is not on its originating site or a connected site, for construction purposes, the person using it for construction purposes;

(cc) in the case of the exploitation of a quantity of aggregate not falling within section 19(1B) by its being subjected, at a time when it is on its originating site or a connected site, to any agreement, the person mentioned in paragraph (c) and (if different) the operator of that site;

(cd) in the case of the exploitation of a quantity of aggregate falling within section 19(1B) by its being subjected, at a time when it is on its originating site or a connected site, to any agreement, the persons mentioned in paragraph (ca) and (if different) the operator of that site;

(ce) in the case of the exploitation of a quantity of aggregate by its being used, at a time when it is on its originating site or a connected site, for construction purposes, the person mentioned in paragraph (cb) and (if different) the operator of that site;”.

(12) The amendments made by this Resolution come into force on 1 April 2014.

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.

61. Climate change levy (rates)

Resolved,

That provision may be made about the rates of climate change levy.

62. Climate change levy (carbon price support rates for 2014-15)

Resolved,

That—

(1) Paragraph 42A of Schedule 6 to the Finance Act 2000 (climate change levy: carbon price support rates) is amended as follows.(2) In the table in sub-paragraph (3), as substituted by paragraph 23 of Schedule 42 to the Finance Act 2013, for “£0.85489 per gigajoule” substitute “£0.81906 per gigajoule”.(3) The amendment made by this Resolution has effect in relation to supplies treated as taking place on or after 1 April 2014.

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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63. Climate change levy (exemptions for mineralogical and metallurgical processes)

Resolved,

That—

(1) Schedule 6 to the Finance Act 2000 (climate change levy) is amended as follows.(2) After paragraph 12 insert—

“Exemption: mineralogical and metallurgical processes

12A (1) A supply of a taxable commodity to a person is exempt from the levy if the commodity is to be used by the person in a mineralogical or metallurgical process.

(2) “Mineralogical process” has the same meaning as in Article 2(4)(b) of Council Directive 2003/96/EC of 27 October 2003 (which relates to the taxation of energy products and electricity).

(3) “Metallurgical process” means a process of any of the following descriptions.

(4) The descriptions are—

(a) a process falling within Division 24 of NACE Rev 2, excluding Class 24.46;

(b) a process falling within Group 25.5 of NACE Rev 2;

(c) a process falling within Class 25.61 of NACE Rev 2 which is—

(i) plating, anodising etc of metals;

(ii) heat treatment of metals;

(iii) deburring, sandblasting, tumbling and cleaning of metals where carried out in conjunction with a process mentioned in paragraph (a) or (b).

In this sub-paragraph “NACE Rev 2” is as set out in Annex I to Regulation (EC) No 1893/2006 of the European Parliament and of the Council of 20 December 2006 (relating to the statistical classification of economic activities).”

(3) Paragraph 42 (amount payable by way of levy) is amended as follows.(4) In sub-paragraph (1)—

(a) in paragraph (a) omit “or a supply for use in scrap metal recycling”,

(b) omit paragraph (d), and

(c) in the Table, in the heading for column 2, omit “or a supply for use in scrap metal recycling”.

(5) Omit sub-paragraph (1ZA).(6) Omit paragraph 43A (supplies for use in scrap metal recycling) and the cross-heading before it.(7) In paragraph 43B (supplies for use in scrap metal recycling etc: deemed supply) in subparagraph (1)(b) omit sub-paragraph (i).(8) In paragraph 62 (tax credits) in sub-paragraph (1) omit paragraphs (ca) and (cb).(9) In paragraph 101 (civil penalties: incorrect certificates) in sub-paragraph (2)(a)—

(a) in sub-paragraph (ii) after “12,” insert “12A,”,

(b) after sub-paragraph (ii) insert “or”, and

(c) omit sub-paragraph (iiia) and the “or” after it.

(10) The Climate Change Levy (General) Regulations 2001 (S.I. 2001/838) are amended as follows.(11) In regulation 2 (general interpretation) in paragraph (1) omit “, recycling lower-rate part”, “a recycling lower-rate supply or” and the definition of “recycling lower-rate supply”.(12) In regulation 8 (records which a registrable person is obliged to keep) in paragraph (c)(ii) omit “recycling lower-rate supply or a”.(13) In regulation 11 (other tax credits: entitlement) in paragraph (1)—

(a) in sub-paragraph (c) omit “a recycling lower-rate supply or” (in both places), and

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(b) omit sub-paragraph (ca).

(14) In regulation 12 (tax credits: general) in paragraph (1) omit “, recycling lower-rate supplies”.(15) In regulation 33 (special rules for certain supplies)—

(a) in the heading omit “, recycling lower-rate supplies”, and

(b) in the text omit “, recycling lower-rate supplies”.

(16) In the title of Part 3 omit “, RECYCLING LOWER-RATE”.(17) In regulation 34 (supplier certificates) in paragraph (1)(a) after “12 (transport),” insert “12A (mineralogical and metallurgical processes),”.(18) In regulation 35 (supplier certificates)—

(a) in paragraph (1) omit “a recycling lower-rate or”,

(b) in paragraph (2)(a) omit paragraph (ii) and the “or” before it, and

(c) in paragraph (3) omit “or is for use in scrap metal recycling”.

(19) Schedule 1 (certification etc) is amended as follows.(20) In the title omit “, RECYCLING LOWER-RATE”.(21) In paragraph 2—

(a) in the formula omit “+0.8L”,

(b) in the definition of “M”, after paragraph (b) insert—“(ba) paragraph 12A—mineralogical and metallurgical processes;”, and

(c) omit the definition of “0.8L”.

(22) In paragraph 3(1) omit “recycling lower-rate and”.(23) In paragraph 5(7) omit “Supplies for use in scrap metal recycling and”.(24) In paragraph 6(1)—

(a) in paragraph (c) omit “a recycling lower-rate supply or” (in both places), and

(b) omit paragraph (ca).

(25) The amendments made by paragraphs (17) and (21)(b) are to be treated as having been made by the Commissioners for Her Majesty’s Revenue and Customs in exercise of the power conferred by paragraph 22 of Schedule 6 to the Finance Act 2000 (regulations giving effect to exemptions).(26) Schedule 1 to the Climate Change Levy (Fuel Use and Recycling Processes) Regulations 2005 (S.I. 2005/1715) is amended as follows.(27) In paragraph 1 omit “Aluminium” and “Copper”.(28) In paragraph 2 for the words from “Gold” to “platinum group metal alloys and” substitute “The electrolytic dissolution of”.(29) Omit paragraphs 18 to 24, 26, 27, 28, 32, 34, 36 and 37.(30) The amendments made by paragraphs (26) to (29) are to be treated as having been made by the Treasury in exercise of the power conferred by paragraph 18(2) of Schedule 6 to the Finance Act 2000 (exemption for supply not used as fuel).(31) The amendments made by this Resolution come into force on 1 April 2014 and have effect as follows.(32) In relation to supplies of gas or electricity, they have effect in relation to gas or electricity actually supplied on or after 1 April 2014.(33) In relation to any other supplies, they have effect in relation to supplies treated as taking place on or after 1 April 2014.

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 (exemptions)

Resolved,

That provision may be made in relation to exemptions from climate change levy.

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65. Landfill tax

Resolved,

That provision may be made about the rates of landfill tax.

66. Customs and excise duties (stores)

Resolved,

That provision may be made about goods shipped or carried as stores on ships or aircraft.

67. Value added tax (electronically supplied, telecommunication and broadcasting services)

Resolved,

That provision may be made about electronically supplied, telecommunication and broadcasting services.

68. Value added tax (place of supply and place of belonging)

Resolved,

That provision may be made about—

(a) the place of supply of services;

(b) the place of belonging of the supplier or recipient of services.

69. Value added tax (health service bodies)

Resolved,

That provision may be made for refunding amounts of value added tax to public bodies with functions relating to health education or health research.

70. Value added tax (prompt payment discounts: relevant supplies)

Resolved,

That—

(1) In Part 2 of Schedule 6 to the Value Added Tax Act 1994 (valuation: special cases), for paragraph 4 (prompt payment discounts) there is substituted—

“4 (1) Sub-paragraph (2) applies where—

(a) goods or services are supplied for a consideration which is a price in money,

(b) the terms on which those goods or services are so supplied allow a discount for prompt payment of that price,

(c) payment of that price is not made by instalments, and

(d) payment of that price is made in accordance with those terms so that the discount is realised in relation to that payment.

(2) For the purposes of section 19 (value of supply of goods or services) the consideration is the discounted price paid.”

(2) The amendment made by this Resolution has effect in relation to relevant supplies made on or after 1 May 2014.(3) In this Resolution—

“relevant supply” means a supply of radio or television broadcasting services or telecommunication services made by a taxable person who is not required by or under any enactment to provide a VAT invoice to the person supplied;

“telecommunication services” has the same meaning as in paragraph 8(2) of Schedule 4A to the Value Added Tax Act 1994.

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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71. Value added tax (prompt payment discounts)

Resolved,

That provision may be made about the value of supplies made on terms allowing a discount for prompt payment.

72. Annual tax on enveloped dwellings

Resolved,

That provision may be made amending the threshold for the charge to tax and the annual chargeable amount for the purposes of the annual tax on enveloped dwellings.

73. Stamp duty land tax (threshold for higher rate applying to certain transactions)

Resolved,

That—

(1) Schedule 4A to the Finance Act 2003 (SDLT: higher rate for certain transactions) is amended as follows.(2) In paragraph 1(2) (meaning of “higher threshold interest”) for “£2,000,000” substitute “£500,000”.(3) In consequence of the amendment made by paragraph (2), in the following provisions, for “£2,000,000” substitute “£500,000”—

(a) paragraph 4(1)(c);

(b) paragraph 6(2);

(c) paragraph 6(3)(b).

(4) The amendments made by this Resolution have effect in relation to any chargeable transaction of which the effective date is on or after 20 March 2014.(5) But the amendments do not have effect in relation to a transaction—

(a) effected in pursuance of a contract entered into and substantially performed before 20 March 2014,

(b) effected in pursuance of a contract entered into before that date and not excluded by paragraph (6), or

(c) excepted by paragraph (7).

(6) A transaction effected in pursuance of a contract entered into before 20 March 2014 is excluded by this paragraph if—

(a) there is any variation of the contract, or assignment (or assignation) of rights under the contract, on or after 20 March 2014,

(b) the transaction is effected in consequence of the exercise on or after that date of any option, right of pre-emption or similar right, or

(c) on or after that date there is an assignment (or assignation), subsale or other transaction relating to the whole or part of the subject-matter of the contract as a result of which a person other than the purchaser under the contract becomes entitled to call for a conveyance.

(7) A transaction treated as occurring under paragraph 17(2) or 17A(4) of Schedule 15 to the Finance Act 2003 (partnerships) is excepted by this paragraph if the effective date of the land transfer referred to in sub-paragraph (1)(a) of the paragraph concerned is before 20 March 2014.

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.

74. Stamp duty land tax (charities relief)

Resolved,

That provision may be made amending Schedule 8 to the Finance Act 2003.

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75. Stamp duty reserve tax (collective investment schemes)

Resolved,

That—

(1) Part 2 of Schedule 19 to the Finance Act 1999 (which provides for a charge to stamp duty reserve tax on certain dealings with units in unit trusts) is omitted.(2) In section 90(1B) of the Finance Act 1986 (exception to charge to stamp duty reserve tax on certain agreements to transfer property from a unit trust)—

(a) after “unit trust scheme” insert “if the unit holder is to receive only such part of each description of asset in the trust property as is proportionate to, or as nearly as practicable proportionate to, the unit holder’s share.”, and

(b) for the second sentence substitute “For these purposes there is a surrender of a unit where—

(a) a person (“P”) authorises or requires the trustees or managers of a unit trust scheme to treat P as no longer interested in a unit under the scheme, or

(b) a unit under the unit trust scheme is transferred to the managers of the scheme,

and the unit is a chargeable security.”

(3) Accordingly—

(a) in the Finance Act 1999, in section 123(3), for “Parts I to III” substitute “Parts I and III”,

(b) in the Finance Act 2001, omit sections 93 and 94,

(c) in the Finance Act 2004, in Schedule 35, omit paragraph 46 and the italic heading before that paragraph,

(d) in the Finance Act 2005, omit section 97(3), (4) and (6), and

(e) in the Finance Act 2010, in Schedule 6, omit paragraph 15(2).

(4) The amendments made by this Resolution have effect in relation to surrenders made or effected on or after 30 March 2014.(5) Provision made by regulations under section 98 of the Finance Act 1986, section 152 of the Finance Act 1995 or section 17 of the Finance (No.2) Act 2005 in connection with the coming into force of this Resolution may be made so as to have effect in relation to surrenders made or effected on or after 30 March 2014 (even if the regulations are made after that date).(6) In paragraphs (4) and (5) a reference to surrenders is to be read in accordance with paragraph 2 of Schedule 19 to the Finance Act 1999.

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.

76. Stamp duty reserve tax (securities traded on recognised growth markets)

Resolved,

That—

(1) Part 4 of the Finance Act 1986 (stamp duty reserve tax) is amended as follows.(2) In section 99 (interpretation), after subsection (4A) insert—

“(4B) “Chargeable securities” does not include securities falling within paragraph (a), (b) or (c) of subsection (3) which are admitted to trading on a recognised growth market but not listed on that or any other market.

(4C) In subsection (4B), “listed” and “recognised growth market” are to be construed in accordance with section 99A.”

(3) After that section insert—

“99A Section 99(4B): “listed” and “recognised growth market”

(1) This section applies for the purposes of section 99(4B).

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(2) Section 1005(3) to (5) of the Income Tax Act 2007 (meaning of “listed” etc) applies as it applies in relation to the Income Tax Acts.

(3) “Recognised growth market” means a market recognised as a growth market by the Commissioners for Her Majesty’s Revenue and Customs.

(4) On an application made by a market, the market is to be recognised by the Commissioners as a growth market if, and only if, the Commissioners are satisfied, on the basis of evidence provided by the market, that the market qualifies for recognition.

(5) A market qualifies for recognition at any time (“the relevant time”) if it is a recognised stock exchange which meets one or both of the following conditions—

(a) a majority of the companies whose stock or marketable securities are admitted to trading on the market are companies with market capitalisations of less than £170 million;

(b) the Commissioners are satisfied that the admission requirements of the market include provision requiring companies to demonstrate compounded annual growth in gross revenue or employment of at least 20% over the last three periods of account preceding admission (“the pre-admission periods”).

(6) In subsection (5)—

“period of account” of a company means a period for which the company draws up accounts;

“recognised stock exchange” has the meaning given by section 1005(1) of the Income Tax Act 2007.

(7) For the purposes of subsection (5)(a) a company’s market capitalisation at the relevant time is the average of the closing market capitalisations of the company on the last trading day of each calendar month (or part of a calendar month) in the qualifying period.(8) “The qualifying period” means whichever is the shorter of—

(a) the last three calendar years preceding the relevant time, or

(b) the period beginning with the day on which the company is admitted to trading on the market and ending at the end of the last calendar year preceding the relevant time.

(9) For the purposes of subsection (5)(a), a company is to be disregarded if it is admitted to trading on the market in the calendar year in which the relevant time falls.(10) In the case of a company with a market capitalisation in a currency other than sterling, the closing market capitalisation for the last trading day of any calendar month is to be taken, for the purposes of subsection (7), to be the sterling equivalent of that capitalisation (calculated by reference to the spot rate of exchange for that last trading day).(11) For the purposes of subsection (5)(b), the percentage of the compounded annual growth in gross revenue over the pre-admission periods is calculated by applying the formula—

where—

“EV” is the company’s gross revenue for the last of the pre-admission periods,

“BV” is the company’s gross revenue for the period of account immediately preceding the pre-admission periods.

(12) For those purposes, the percentage of the compounded annual growth in employment over the pre-admission periods is calculated by applying the formula—

where—

“EV” is the number of employees of the company at the end of the last of the pre-admission periods,

25 Mar 2014 : Column 309

“BV” is the number of employees of the company at the end of the period of account immediately preceding the pre-admission periods.

(13) The Treasury may by regulations make provision for the revocation by the Commissioners of a recognition under this section and about the consequences of a revocation.

(14) Regulations under this section may contain incidental, supplemental, consequential and transitional provision and savings.

(15) The power to make regulations under this section is exercisable by statutory instrument, and any statutory instrument containing such regulations is subject to annulment in pursuance of a resolution of the House of Commons.

(16) This section is to be construed as one with the Stamp Act 1891.”

(4) The amendment made by paragraph (2) has effect in relation to any agreement to transfer securities—

(c) where the agreement is conditional, if the condition is satisfied on or after 28 April 2014, and

(d) in any other case, if the agreement is made on or after that date.

(5) The amendment made by paragraph (3) comes into force on 28 April 2014. (6) Where, having been satisfied as mentioned in subsection (4) of section 99A of the Finance Act 1986, the Commissioners for Her Majesty’s Revenue and Customs have recognised a market as a growth market in anticipation of the coming into force of the amendment made by paragraph (3), that recognition has effect on and after 28 April 2014 as if it were a recognition under that section.

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.

77. Inheritance tax

Resolved,

That provision may be made about inheritance tax.

78. Estate duty (gifts to the nation)

Resolved,

That provision may be made about estate duty chargeable on qualifying gifts within the meaning of Schedule 14 to the Finance Act 2012.

79. The bank levy

Question put,

That provision (including provision with retrospective effect) may be made about the bank levy.

The House divided:

Ayes 298, Noes 245.

Division No. 239]

[

7.39 pm

AYES

Adams, Nigel

Afriyie, Adam

Alexander, rh Danny

Amess, Mr David

Andrew, Stuart

Arbuthnot, rh Mr James

Bacon, Mr Richard

Baker, Norman

Baker, Steve

Baldry, rh Sir Tony

Barclay, Stephen

Barker, rh Gregory

Baron, Mr John

Bebb, Guto

Beith, rh Sir Alan

Bellingham, Mr Henry

Benyon, Richard

Bingham, Andrew

Birtwistle, Gordon

Blackman, Bob

Blackwood, Nicola

Blunt, Crispin

Boles, Nick

Bone, Mr Peter

Bottomley, Sir Peter

Bradley, Karen

Brady, Mr Graham

Brake, rh Tom

Bray, Angie

Brazier, Mr Julian

Bridgen, Andrew

Brine, Steve

Brokenshire, James

Brooke, Annette

Browne, Mr Jeremy

Buckland, Mr Robert

Burley, Mr Aidan

Burns, Conor

Burns, rh Mr Simon

Burrowes, Mr David

Burstow, rh Paul

Burt, rh Alistair

Burt, Lorely

Cable, rh Vince

Cairns, Alun

Campbell, rh Sir Menzies

Carswell, Mr Douglas

Cash, Mr William

Chishti, Rehman

Chope, Mr Christopher

Clappison, Mr James

Clark, rh Greg

Clifton-Brown, Geoffrey

Coffey, Dr Thérèse

Collins, Damian

Cox, Mr Geoffrey

Crabb, Stephen

Crockart, Mike

Crouch, Tracey

Davey, rh Mr Edward

Davies, David T. C.

(Monmouth)

Davies, Glyn

Davies, Philip

Davis, rh Mr David

de Bois, Nick

Dinenage, Caroline

Djanogly, Mr Jonathan

Dorrell, rh Mr Stephen

Dorries, Nadine

Doyle-Price, Jackie

Drax, Richard

Duddridge, James

Duncan Smith, rh Mr Iain

Ellis, Michael

Ellison, Jane

Ellwood, Mr Tobias

Elphicke, Charlie

Eustice, George

Evans, Graham

Evans, Jonathan

Evennett, Mr David

Fabricant, Michael

Fallon, rh Michael

Featherstone, Lynne

Field, Mark

Foster, rh Mr Don

Francois, rh Mr Mark

Freeman, George

Freer, Mike

Fullbrook, Lorraine

Fuller, Richard

Gale, Sir Roger

Garnier, Sir Edward

Garnier, Mark

Gauke, Mr David

George, Andrew

Gibb, Mr Nick

Gillan, rh Mrs Cheryl

Glen, John

Goldsmith, Zac

Goodwill, Mr Robert

Gove, rh Michael

Grant, Mrs Helen

Gray, Mr James

Grayling, rh Chris

Green, rh Damian

Greening, rh Justine

Grieve, rh Mr Dominic

Griffiths, Andrew

Gummer, Ben

Gyimah, Mr Sam

Hague, rh Mr William

Halfon, Robert

Hames, Duncan

Hammond, Stephen

Hancock, Matthew

Hands, rh Greg

Harper, Mr Mark

Harrington, Richard

Harris, Rebecca

Hart, Simon

Harvey, Sir Nick

Haselhurst, rh Sir Alan

Hayes, rh Mr John

Heald, Oliver

Heath, Mr David

Heaton-Harris, Chris

Hemming, John

Henderson, Gordon

Hendry, Charles

Herbert, rh Nick

Hinds, Damian

Hoban, Mr Mark

Hollingbery, George

Hollobone, Mr Philip

Holloway, Mr Adam

Hopkins, Kris

Howarth, Sir Gerald

Howell, John

Hughes, rh Simon

Hunter, Mark

Huppert, Dr Julian

Hurd, Mr Nick

Jackson, Mr Stewart

James, Margot

Javid, Sajid

Jenkin, Mr Bernard

Johnson, Gareth

Jones, Andrew

Jones, rh Mr David

Jones, Mr Marcus

Kawczynski, Daniel

Kelly, Chris

Kennedy, rh Mr Charles

Kirby, Simon

Knight, rh Sir Greg

Kwarteng, Kwasi

Lamb, Norman

Lancaster, Mark

Lansley, rh Mr Andrew

Laws, rh Mr David

Leadsom, Andrea

Lee, Jessica

Lee, Dr Phillip

Leech, Mr John

Leigh, Sir Edward

Leslie, Charlotte

Lewis, Brandon

Lewis, Dr Julian

Liddell-Grainger, Mr Ian

Lilley, rh Mr Peter

Lopresti, Jack

Loughton, Tim

Macleod, Mary

Maude, rh Mr Francis

Maynard, Paul

McCartney, Jason

McCartney, Karl

McIntosh, Miss Anne

McLoughlin, rh Mr Patrick

McPartland, Stephen

McVey, rh Esther

Menzies, Mark

Metcalfe, Stephen

Mills, Nigel

Milton, Anne

Mitchell, rh Mr Andrew

Moore, rh Michael

Mordaunt, Penny

Morgan, Nicky

Morris, James

Mosley, Stephen

Mowat, David

Mulholland, Greg

Mundell, rh David

Munt, Tessa

Murray, Sheryll

Murrison, Dr Andrew

Neill, Robert

Newmark, Mr Brooks

Newton, Sarah

Nokes, Caroline

Norman, Jesse

Nuttall, Mr David

O'Brien, rh Mr Stephen

Offord, Dr Matthew

Ollerenshaw, Eric

Opperman, Guy

Osborne, rh Mr George

Ottaway, rh Sir Richard

Paice, rh Sir James

Parish, Neil

Patel, Priti

Paterson, rh Mr Owen

Pawsey, Mark

Penning, rh Mike

Penrose, John

Percy, Andrew

Perry, Claire

Phillips, Stephen

Pickles, rh Mr Eric

Pincher, Christopher

Poulter, Dr Daniel

Prisk, Mr Mark

Pritchard, Mark

Pugh, John

Raab, Mr Dominic

Reckless, Mark

Redwood, rh Mr John

Reevell, Simon

Reid, Mr Alan

Rifkind, rh Sir Malcolm

Robathan, rh Mr Andrew

Robertson, Mr Laurence

Rogerson, Dan

Rosindell, Andrew

Rudd, Amber

Ruffley, Mr David

Rutley, David

Sanders, Mr Adrian

Sandys, Laura

Scott, Mr Lee

Selous, Andrew

Shapps, rh Grant

Shelbrooke, Alec

Shepherd, Sir Richard

Simmonds, Mark

Simpson, Mr Keith

Skidmore, Chris

Smith, Chloe

Smith, Henry

Smith, Julian

Smith, Sir Robert

Soames, rh Nicholas

Soubry, Anna

Spelman, rh Mrs Caroline

Spencer, Mr Mark

Stanley, rh Sir John

Stevenson, John

Stewart, Bob

Stewart, Iain

Stewart, Rory

Streeter, Mr Gary

Stride, Mel

Stunell, rh Sir Andrew

Sturdy, Julian

Swales, Ian

Swayne, rh Mr Desmond

Swire, rh Mr Hugo

Syms, Mr Robert

Tapsell, rh Sir Peter

Thurso, John

Timpson, Mr Edward

Tomlinson, Justin

Tredinnick, David

Truss, Elizabeth

Turner, Mr Andrew

Uppal, Paul

Vara, Mr Shailesh

Vickers, Martin

Walker, Mr Charles

Walker, Mr Robin

Walter, Mr Robert

Watkinson, Dame Angela

Weatherley, Mike

Wharton, James

Wheeler, Heather

Whittingdale, Mr John

Wiggin, Bill

Williams, Mr Mark

Williams, Roger

Williams, Stephen

Williamson, Gavin

Wilson, Mr Rob

Wright, Jeremy

Wright, Simon

Yeo, Mr Tim

Young, rh Sir George

Zahawi, Nadhim

Tellers for the Ayes:

Harriett Baldwin

and

Gavin Barwell

NOES

Abbott, Ms Diane

Ainsworth, rh Mr Bob

Alexander, rh Mr Douglas

Alexander, Heidi

Ali, Rushanara

Allen, Mr Graham

Ashworth, Jonathan

Austin, Ian

Bain, Mr William

Balls, rh Ed

Banks, Gordon

Barron, rh Kevin

Beckett, rh Margaret

Begg, Dame Anne

Benn, rh Hilary

Benton, Mr Joe

Berger, Luciana

Betts, Mr Clive

Blackman-Woods, Roberta

Blenkinsop, Tom

Blomfield, Paul

Blunkett, rh Mr David

Bradshaw, rh Mr Ben

Brennan, Kevin

Brown, Lyn

Brown, rh Mr Nicholas

Brown, Mr Russell

Bryant, Chris

Buck, Ms Karen

Burden, Richard

Burnham, rh Andy

Byrne, rh Mr Liam

Campbell, rh Mr Alan

Campbell, Mr Ronnie

Caton, Martin

Champion, Sarah

Chapman, Jenny

Clark, Katy

Clarke, rh Mr Tom

Clwyd, rh Ann

Coaker, Vernon

Coffey, Ann

Connarty, Michael

Cooper, Rosie

Cooper, rh Yvette

Corbyn, Jeremy

Crausby, Mr David

Creasy, Stella

Cruddas, Jon

Cryer, John

Cunningham, Mr Jim

Dakin, Nic

Danczuk, Simon

Darling, rh Mr Alistair

David, Wayne

Davidson, Mr Ian

Davies, Geraint

De Piero, Gloria

Denham, rh Mr John

Dobbin, Jim

Dobson, rh Frank

Docherty, Thomas

Dodds, rh Mr Nigel

Doran, Mr Frank

Dowd, Jim

Doyle, Gemma

Dromey, Jack

Dugher, Michael

Durkan, Mark

Eagle, Ms Angela

Eagle, Maria

Edwards, Jonathan

Efford, Clive

Elliott, Julie

Ellman, Mrs Louise

Engel, Natascha

Esterson, Bill

Evans, Chris

Farrelly, Paul

Field, rh Mr Frank

Fitzpatrick, Jim

Flello, Robert

Flynn, Paul

Fovargue, Yvonne

Francis, Dr Hywel

Gapes, Mike

Gardiner, Barry

Gilmore, Sheila

Glass, Pat

Glindon, Mrs Mary

Godsiff, Mr Roger

Greatrex, Tom

Green, Kate

Greenwood, Lilian

Griffith, Nia

Gwynne, Andrew

Hain, rh Mr Peter

Hamilton, Mr David

Hanson, rh Mr David

Harman, rh Ms Harriet

Harris, Mr Tom

Havard, Mr Dai

Healey, rh John

Hendrick, Mark

Hermon, Lady

Heyes, David

Hillier, Meg

Hilling, Julie

Hodgson, Mrs Sharon

Hoey, Kate

Hood, Mr Jim

Hopkins, Kelvin

Howarth, rh Mr George

Hunt, Tristram

Irranca-Davies, Huw

Jackson, Glenda

James, Mrs Siân C.

Jamieson, Cathy

Jarvis, Dan

Johnson, rh Alan

Johnson, Diana

Jones, Graham

Jones, Helen

Jones, Mr Kevan

Jones, Susan Elan

Jowell, rh Dame Tessa

Kane, Mike

Kaufman, rh Sir Gerald

Keeley, Barbara

Kendall, Liz

Lammy, rh Mr David

Lavery, Ian

Lazarowicz, Mark

Leslie, Chris

Lewell-Buck, Mrs Emma

Llwyd, rh Mr Elfyn

Long, Naomi

Love, Mr Andrew

Lucas, Caroline

Lucas, Ian

MacNeil, Mr Angus Brendan

Mactaggart, Fiona

Mahmood, Mr Khalid

Mahmood, Shabana

Malhotra, Seema

Mann, John

Marsden, Mr Gordon

McCabe, Steve

McCarthy, Kerry

McClymont, Gregg

McCrea, Dr William

McDonagh, Siobhain

McDonald, Andy

McDonnell, Dr Alasdair

McDonnell, John

McFadden, rh Mr Pat

McGovern, Alison

McGovern, Jim

McGuire, rh Mrs Anne

McKenzie, Mr Iain

McKinnell, Catherine

Meacher, rh Mr Michael

Meale, Sir Alan

Miliband, rh Edward

Miller, Andrew

Mitchell, Austin

Moon, Mrs Madeleine

Morden, Jessica

Morrice, Graeme

(Livingston)

Morris, Grahame M.

(Easington)

Mudie, Mr George

Munn, Meg

Murphy, rh Mr Jim

Murphy, rh Paul

Murray, Ian

Nandy, Lisa

Nash, Pamela

Onwurah, Chi

Osborne, Sandra

Owen, Albert

Pearce, Teresa

Perkins, Toby

Pound, Stephen

Powell, Lucy

Qureshi, Yasmin

Raynsford, rh Mr Nick

Reed, Mr Jamie

Reed, Mr Steve

Reeves, Rachel

Reynolds, Emma

Riordan, Mrs Linda

Ritchie, Ms Margaret

Robertson, Angus

Robertson, John

Robinson, Mr Geoffrey

Rotheram, Steve

Roy, Mr Frank

Roy, Lindsay

Ruane, Chris

Ruddock, rh Dame Joan

Sarwar, Anas

Sawford, Andy

Shannon, Jim

Sharma, Mr Virendra

Sheerman, Mr Barry

Sheridan, Jim

Shuker, Gavin

Simpson, David

Skinner, Mr Dennis

Slaughter, Mr Andy

Smith, rh Mr Andrew

Smith, Angela

Smith, Nick

Smith, Owen

Spellar, rh Mr John

Straw, rh Mr Jack

Stringer, Graham

Stuart, Ms Gisela

Sutcliffe, Mr Gerry

Tami, Mark

Thomas, Mr Gareth

Thornberry, Emily

Timms, rh Stephen

Trickett, Jon

Twigg, Derek

Twigg, Stephen

Umunna, Mr Chuka

Vaz, rh Keith

Vaz, Valerie

Walley, Joan

Watson, Mr Tom

Watts, Mr Dave

Weir, Mr Mike

Whiteford, Dr Eilidh

Whitehead, Dr Alan

Williams, Hywel

Wilson, Phil

Winnick, Mr David

Winterton, rh Ms Rosie

Wishart, Pete

Wood, Mike

Woodcock, John

Woodward, rh Mr Shaun

Wright, David

Wright, Mr Iain

Tellers for the Noes:

Stephen Doughty

and

Bridget Phillipson

Question accordingly agreed to.

25 Mar 2014 : Column 310

25 Mar 2014 : Column 311

25 Mar 2014 : Column 312

25 Mar 2014 : Column 313

80. Machine games duty

Resolved,

That provision may be made about the rates of machine games duty.

81. Betting and gaming duties

Resolved,

That provision may be made about general betting duty, pool betting duty, remote gaming duty and bingo duty.

82. Accelerated payments

Resolved,

That provision may be made—

(a) requiring payments to be made on account of a person’s liability to pay tax, and

(b) about the circumstances in which the payment or repayment of tax may be postponed pending an appeal.

25 Mar 2014 : Column 314

83. Residence of UCITs and AIFs

Resolved,

That provision (including provision having retrospective effect) may be made amending section 363A of the Taxation (International and Other Provisions) Act 2010.

84. Employee-ownership trusts (capital gains)

Resolved,

That provision may be made about the circumstances in which shares held by the trustees of a settlement are deemed to have been disposed of and immediately reacquired at market value.

85. Meaning of “disabled person”

Resolved,

That provision may be made amending Schedule 1A to the Finance Act 2005.

86. Double taxation relief

Resolved,

That provision (including provision having retrospective effect) may be made about double taxation relief.

87. Controlled foreign companies

Resolved,

That provision (including provision having retrospective effect) may be made about or in connection with CFCs (within the meaning of Part 9A of the Taxation (International and Other Provisions) Act 2010).

88. Financial sector regulation

Resolved,

That provision may be made about the consequences of regulatory requirements imposed on the financial sector.

89. Relief from tax (incidental and consequential charges)

Resolved,

That it is expedient to authorise any incidental or consequential charges to any duty or tax (including charges having retrospective effect) that may arise from provisions designed in general to afford relief from taxation.

Procedure (Future taxation)

Resolved,

That, notwithstanding anything to the contrary in the practice of the House relating to the matters that may be included in Finance Bills, any Finance Bill of the present Session may contain the following provisions taking effect in a future year—

(a) provision about the basic rate limit for the purposes of income tax,

(b) provision about personal allowances for the purposes of income tax,

(c) provision for, and in connection with, the starting rate for savings and the savings rate limit,

(d) provision about the index to be used under sections 21 and 57 of the Income Tax Act 2007,

(e) provision for corporation tax to be charged for the financial year 2015,

(f) provision about the rates of corporation tax,

25 Mar 2014 : Column 315

(g) provision about marginal relief in relation to corporation tax,

(h) provision about small claims treatment under Chapter 3 of Part 8A of the Corporation Tax Act 2010,

(i) provision about capital allowances,

(j) provision about the annual exempt amount for the purposes of capital gains tax,

(k) provision about income tax allowances and reliefs for married couples and civil partners,

(l) provision about taxable benefits in respect of cars,

(m) provision about employment-related securities and employment-related securities options,

(n) provision about corporation tax relief in relation to employee share acquisitions,

(o) provision about the seed enterprise investment scheme,

(p) provision about the rates of air passenger duty,

(q) provision amending the description of vehicles which are exempt vehicles for the purposes of the Vehicle Excise and Registration Act 1994,

(r) provision about the rates of climate change levy,

(s) provision about the rates of landfill tax,

(t) provision amending the threshold for the charge to tax and the annual chargeable amount for the purposes of the annual tax on enveloped dwellings,

(u) provision about the indexation of rate bands for the purposes of inheritance tax, and

(v) provision about the Scottish basic rate, the Scottish higher rate and the Scottish additional rate of income tax.

Procedure (vat on supplies of electronic, Broadcasting and telecommunication services made in other Member States

Resolved,

That, notwithstanding anything to the contrary in the practice of the House relating to the matters that may be included in Finance Bills, any Finance Bill of the present Session may include provision for and in connection with giving effect to Chapter 6 of Title XII of Directive 2006/112/EC, as amended by Council Directive 2008/8/EC.

Procedure (Reports About the Administration of Income Tax)

Resolved,

That, notwithstanding anything to the contrary in the practice of the House relating to the matters that may be included in Finance Bills, any Finance Bill of the present Session may make provision about reports by the Comptroller and Auditor General to the Scottish Parliament about the administration of income tax.

Procedure (Loans by Public Works Loan Commissioners)

Resolved,

That, notwithstanding anything to the contrary in the practice of the House relating to the matters that may be included in Finance Bills, any Finance Bill of the present Session may make provision with respect to the limit imposed by section 4 of the National Loans Act 1968 in relation to loans made by the Public Works Loan Commissioners in pursuance of section 3 of that Act.

25 Mar 2014 : Column 316

finance (Money)

Queen’s recommendation signified.

Resolved,

That, for the purposes of any Act of the present Session relating to finance, it is expedient to authorise—

(a) the payment out of money provided by Parliament of sums payable by the Secretary of State by virtue of any provisions of the Act relating to vehicle excise and registration,

(b) the deduction from money received for or on account of value added tax of sums required by the Commissioners for Her Majesty’s Revenue and Customs for making payments pursuant to Article 46 of Council Regulation (EU) No 904/2010,

(c) the payment out of money provided by Parliament of any increase in the expenditure of the National Audit Office under the Budget Responsibility and National Audit Act 2011, and

(d) any increase in the sums payable out of or into the National Loans Fund which is attributable to increasing to £85 billion, with power to increase by order to £95billion, the limit imposed by section 4 of the National Loans Act 1968 in relation to loans made by the Public Works Loan Commissioners in pursuance of section 3 of that Act.

Ordered,

That a Bill be brought in upon the foregoing Resolutions;

That the Chairman of Ways and Means, the Prime Minister, the Deputy Prime Minister, Mr Chancellor of the Exchequer, Secretary Vince Cable, Secretary Iain Duncan Smith, Secretary Eric Pickles, Danny Alexander, Sajid Javid, Nicky Morgan and David Gauke bring in the Bill.

Finance Bill

Presentation and First Reading

Mr David Gauke accordingly presented a Bill to grant certain duties, to alter other duties and to amend the law relating to the National Debt and the Public Revenue, and to make further provision in connection with finance.

Bill read the First time; to be read a Second time tomorrow, and to be printed (Bill 190) with explanatory notes (Bill 190-EN).

Business without Debate

Delegated Legislation

Mr Deputy Speaker (Mr Lindsay Hoyle): With the leave of the House, we shall take motions 3 to 22 together.

Motion made, and Question put forthwith (Standing Order No. 118(6)),

Public Bodies

That the draft Public Bodies (Merger of the Director of Public Prosecutions and the Director of Revenue and Customs Prosecutions) Order 2014, which was laid before this House on 16 December 2013, be approved.

Legal Aid and Advice

That the Civil Legal Aid (Merits Criteria) (Amendment) (No. 3) Regulations 2013 (S.I., 2013, No. 3195), dated 18 December 2013, a copy of which was laid before this House on 18 December 2013, be approved.

25 Mar 2014 : Column 317

Healthcare and Associated Professions

That the draft Medical Act 1983 (Amendment) (Knowledge of English) Order 2014, which was laid before this House on 30 January, be approved.

Immigration

That the draft Immigration (Employment of Adults Subject to Immigration Control) (Maximum Penalty) (Amendment) Order 2014, which was laid before this House on 24 February, be approved.

Regulatory Reform

That the draft Legislative and Regulatory Reform (Regulatory Functions) (Amendment) Order 2014, which was laid before this House on 22 January, be approved.

Legislative and Regulatory Reform

That the draft Regulators’ Code, which was laid before this House on 22 January, be approved.

Copyright

That the draft Copyright (Regulation of Relevant Licensing Bodies) Regulations 2014, which were laid before this House on 3 March, be approved.

Urban Development

That the Urban Development Corporations in England (Area and Constitution) Order 2014, dated 4 February 2014, a copy of which was laid before this House on 10 February, be approved.

Electricity

That the draft Electricity and Gas (Energy Companies Obligation) (Amendment) Order 2014, which was laid before this House on 6 February, be approved.

Electricity

That the draft Renewables Obligation (Amendment) Order 2014, which was laid before this House on 10 February, be approved.

Contracting Out

That the draft Contracting Out (Local Authorities Social Services Functions) (England) Order 2014, which was laid before this House on 12 February, be approved.

Climate Change Levy

That the draft Climate Change Levy (Fuel Use and Recycling Processes) (Amendment) Regulations 2014, which were laid before this House on 12 February, be approved.

Tax Credits

That the draft Tax Credits Up-rating Regulations 2014, which were laid before this House on 12 February, be approved.

Social Security

That the draft Guardian’s Allowance Up-rating Order 2014, which was laid before this House on 12 February, be approved.

Social Security, Northern Ireland

That the draft Guardian’s Allowance Up-rating (Northern Ireland) Order 2014, which was laid before this House on 12 February, be approved.

Social Security

That the draft Mesothelioma Lump Sum Payments (Conditions and Amounts) (Amendment) Regulations 2014, which were laid before this House on 12 February, be approved.

25 Mar 2014 : Column 318

Social Security

That the draft Pneumoconiosis etc. (Workers’ Compensation) (Payment of Claims) (Amendment) Regulations 2014, which were laid before this House on 12 February, be approved.

Contracting Out, Wales

That the draft Local Authorities (Contracting Out of Tax Billing, Collection and Enforcement Functions) (Amendment) (Wales) Order 2014, which was laid before this House on 24 February, be approved.

Housing

That the draft Prevention of Social Housing Fraud (Power to Require Information) (England) Regulations 2014, which were laid before this House on 24 February, be approved

Immigration

That the draft Immigration and Nationality (Fees) Regulations 2014, which were laid before this House on 24 February, be approved.—(Claire Perry.)

Question agreed to.

European Union Documents

Motion made, and Question put forthwith (Standing Order No. 119(11)),

The EU’s Common Security and Defence Policy and European Defence

That this House takes note of Unnumbered European Union Document, the High Representative’s Report on the Common Security and Defence Policy ahead of the December 2013 European Council Discussion on Defence, and European Union Document No. 12773/13 and Addendum, a Commission Communication: Towards a more competitive and efficient defence and security sector; agrees that the EU should complement NATO, which remains the bedrock of national defence; and shares the Government’s view that defence co-operation and capability development should be driven by the nations of Europe, whether they be EU Member States, NATO allies or both.—(Claire Perry.)

Question agreed to.

Business of the House (2 April)

Ordered,

That, at the sitting on Wednesday 2 April, paragraph (2) of Standing Order No. 31(Questions on amendments) shall apply to the Motion in the name of Edward Miliband as if the day were an Opposition Day; proceedings on the Motion may continue, though opposed, for three hours and shall then lapse if not previously disposed of; and Standing Order No. 41A (Deferred divisions) shall not apply.—(Harriett Baldwin.)

Petition

Privatisation of student loans

7.54 pm

Roberta Blackman-Woods (City of Durham) (Lab): I want to present a petition on behalf of residents of Durham and students of Durham university. The petition states:

The Petition of residents of Durham and students of Durham university

Declares that the Petitioners believe that selling the student loan book to the private sector would be a disastrous move; further that the Petitioners believe that in order to make the student loan book profitable for private companies, privatisation

25 Mar 2014 : Column 319

would need to be accompanied by an increase in the financial burden placed on graduates; and further that the Petitioners believe that student debt has already reached huge levels and increasing the burden of debt further, as is inevitable if student loans are privatised, would be grossly unfair and equivalent to a huge retroactive hike in tuition fees.

The Petitioners therefore request that the House of Commons urges the Government to abandon the sale of the student loan book to private companies.

And the Petitioners remain, etc.

[P001336]

25 Mar 2014 : Column 320

Bedford Magistrates Court

Motion made, and Question proposed, That this House do now adjourn.—(Harriett Baldwin.)

7.55 pm

Richard Fuller (Bedford) (Con): Recently, Bedford magistrates marked their 650th anniversary—650 years of providing justice for the people and by the people. Now, that history of justice is being swept away, not by a democratic decision but by a small, distant group that blatantly disregards the will of the people, using a pretext that effectively, if not deliberately, misleads the very people they are supposed to serve. My objective tonight is to speak up for Bedford, to speak up for justice for the people of Bedford and to speak up for due process for the people of Bedford when important decisions about justice are made. In that task, I am very pleased to be joined by my right hon. Friend the Member for North East Bedfordshire (Alistair Burt).

The proposal in question is to centralise Bedfordshire adult and youth crime, local authority civil and crime cases and probation cases at Luton magistrates court, and for Bedfordshire family work to continue at Luton county court and at Bedford Shire hall. That is being presented—I am sure I will hear the Minister say the same—as a reallocation of case loads, but as I and my right hon. Friend will demonstrate, it is clearly and evidently not what it purports to be. It is not a reallocation of case loads; it is a closure of Bedford magistrates court by the back door, cleverly but unfairly bypassing the rights of the people.

In decisions about case loads, under clause 30 of the Courts Act 2003, the rules for the places, dates and times of sittings of magistrates courts are deemed to be for the Lord Chief Justice. Separately, however, if a decision relates to a closure, then, as confirmed in a parliamentary answer on 1 July 2010 to the hon. Member for Mid Dorset and North Poole (Annette Brooke), that decision is for the Lord Chancellor. That is right, because access to justice is a crucial social good. It is a social value, the arrangement of which needs ultimately to be determined by and to be answerable to Parliament.

In this particular instance, the people who made the decision, under the pretext of it being a reallocation of case loads, were a group called the justices issues group and the decision has not been placed under the responsibility of the Lord Chancellor. The justices issues group, at the meeting that made the determination, comprised—I think it is important to put their names on the record—Mr Barry Neale, who is chair of the Bedfordshire bench; Mr Neil Bunyan, the Magistrates’ Association representative; Mrs Diane Bedward, the Bedfordshire bench training and development committee chair; District Judge Leigh-Smith; and District Judge Mellanby. They were supported by clerk officials.

I am asserting that this is closure by the back door, so let me present some facts of my case to the Minister—I am sure that he is already aware of these. In his response to my parliamentary question on 24 February about the listing of cases in Bedfordshire, he kindly provided statistics for the past three years and the year-to-date figures for 2013. If I may, I shall use the statistics from 2012, as that is the last full year of data. In that year, 35,522 cases were heard in Bedfordshire, of which 19,675 were criminal cases. Of those criminal cases, just over 30%—6,148—were listed in Bedford and 70% in Luton. It is those 6,148 cases that will move.

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In addition, the proportion of the 15,080 other cases currently listed in Bedford will also move to Luton. What will remain is the proportion of the 767 family cases that are listed in Bedford, which comes to 230—230 out of a total of 35,522. The key issue is whether that constitutes a closure.

As a result of that decision, just 0.7% of cases in Bedfordshire will be heard in Bedford, while 99.3% of them will be held in Luton. As a direct result, approximately 98% of the cases listed in Bedford will be transferred, but apparently that is not a closure, according to Mr Barry Neale and his fellow members of the Justices Issues Group.

This is a crucial issue for local people. It affects access to justice, the ability of people to get to their magistrates court and the costs for the police of attending when people cannot attend court and cases have to be deferred. It also puts pressure on that core part of the magistracy—the fact that we ask our magistrates voluntarily to give up their time to participate as members of the bench. It is also important because, as presented to me, it might represent an active manipulation of regulations to achieve an objective, a manipulation by people who ought to be sensitive to, and responsible for, not only the letter of the law but the spirit of the law.

Furthermore, that follows a pattern of reassurances being made to the people of Bedford but promises being broken. In 2010 this Government conducted a review following the closure of magistrates courts across the UK. I found the consultation document on proposals for Bedfordshire, which clearly states:

“There are no proposed changes to the provision of magistrates’ courts in Bedfordshire.”

In 2010 Mr Neale, as a member of the justices issues group, spoke to the local newspaper about changes being made to merge the Bedford and Luton magistrates benches. According to the newspaper:

“Mr Neale said if the merger were implemented, there were no proposals to close Bedford magistrates court… He added: ‘There will be no change as far as the public is concerned. Defendants, witnesses, victims and other court users should not be disadvantaged by where the case is heard… There will not be an adverse impact on the communities we serve. We will try to ensure that a case is heard closest to where the offence occurred and/or where the victim lives.’”

The concern is that the people of Bedford are once again being led down the garden path.

This is a crucial decision for justice for Bedford, but there is also a message for the people of Bedford, my constituents. We need to pull together more to achieve a better outcome for our home town. We need to be proud of our town, but we also need to do more.

Before I hand over to my right hon. Friend the Member for North East Bedfordshire, let me end with a quote from Kathryn Cain, a reporter with one of our local newspapers:

“What I love about Bedford isn’t just the amazing restaurants or the beautiful river, it is the sense of pride people living here feel about our town… Most importantly of all however is preserving local access to the justice system. Justice is meant to be administered by local people for local people”.

As a result of this decision, and with no democratic accountability, an effective closure of Bedford magistrates court is being undertaken.

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8.4 pm

Alistair Burt (North East Bedfordshire) (Con): I should like to join my hon. Friend the Member for Bedford (Richard Fuller) in drawing to the attention of the House the proposed changes to the magistrates courts in Bedford and Luton. As he has said, this is an unhappy process. The dynamics at work are a series of measures in recent years to consolidate legal proceedings to be heard in Luton, and the gradual erosion of Bedford—the county town, with a long history of dispensing justice—as an appropriate centre of justice that serves a growing population who deserve as much as Luton to have justice dispensed, and seen to be dispensed, locally. This is also, as my hon. Friend said, an administrative decision with an underlying purpose that ought more properly to be within the remit of the Minister than of court administrators.

My constituency is the rural area to the north and east of the county town of Bedford—largely a collection of villages which, certainly to the north of the town, look to Bedford for main services, for police, for council activities, and similar. They have no connection whatsoever with Luton, which is hardly seen as a point of reference. My principal concern on behalf of my constituents is for victims of crime, families of victims, witnesses, and all the support services connected with the process of administering justice who will find their local centre of justice removed and their life made that bit more difficult in doing the job they are employed to do.

My hon. Friend has detailed the key facts, which, in so short a time, I have no wish to repeat. Like him, I have been in touch with representatives of local lawyers and those who service the courts, and attended meetings with those who were in the process of making the decision to make the points that we have outlined.

Let me draw some conclusions from what my hon. Friend has said. First, as the House has heard, the percentage of criminal cases heard at Bedford magistrates court is far higher than the percentage of family cases. In the meeting that we had with those deciding the fate of the courts in Bedford, they responded very vigorously when we said, “It’s a closure,” by insisting, “No, no, the family work is remaining.” They did not actually use words that would be familiar to Members of this House—“I cannot foresee the circumstances in which the courts would be closed”—but perhaps we can use such words. They correctly indicated that the proposed changes were not the result of costs. That may be the case for now, but is it not realistic to suggest that within a short time a further application will be made to close what will inevitably be seen as an outpost of justice—a single magistrates court in Bedford, in premises woefully underused, handling only family cases, when an economic argument would then appear overwhelming?

This is therefore a closure by other means, and an administrative dodge used to ensure that the decision avoids the Minister, who would be under political pressure to keep the court open, until it becomes so overwhelmingly obvious that no Minister would be allowed to take a reasonable decision to keep a redundant court open. Accordingly, I have reservations about those charged to make the decision and about how it was done.

On Thursday 6 February, my hon. Friend and I saw the justices issues group with representatives of local users, who had, as a local law society, complained that

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they had not originally been included in the consultation. It was, in diplomatic terms I have learned to understand very well, a frank exchange between us and the justices issues group, but I was left with the impression that the local lawyers had raised some new issues on costs and aspects of the decision to be made that required some consideration. That consideration took one working day, for on the following Monday the decision to go ahead with the changes was announced. That rather suggests that some minds were already made up.

On examining the consultation responses, it transpires that some 36 clear comments either for or against the proposals for Bedford Shire hall were made. Of those, 27 were against. That is not a big sample, but we are dealing with small expert groups who might have known what they were talking about, so a strong weight against might have prompted the justices issues group to decide against the proposals for Bedford. Those 27 equate to 75% of those who commented being against the proposals. They included Victim Support, two legal practitioners, 15 magistrates or their representatives—which, I would reckon, is not a bad proportion of the magistrates representing Bedford—and six local authority representatives. All were against the proposals and all were ignored. The issues raised were those that have been aired tonight: implications for victims and relatives; risks of non-attendance by those involved in cases, thus causing delay or abandonment of cases; travel difficulties for all; the future of Shire hall; and loss of local justice. In fairness, the issues raised were responded to in the official response dated 14 February, which gave explanations of why those objecting were being ignored.

However, the response included a classic in which many of my rural constituents might be interested. In response to the concerns about travel, the justices issues group said:

“We recognise that for the few users being in exceptionally rural areas it will prove a more difficult journey. However many people living in rural areas will be accustomed to travelling further afield for work, school or supermarkets which they visit more often and in many cases will have their own arrangements in place to do so.”

That about sums it up for those such as Kathryn Cain and many others who value something important about the county town of Bedford—its sense of localness with regard to justice as well as other things. They have been told, “It’s just too bad. You’ll have to get used to going somewhere else, which, of course, you are already used to.”

We ask my hon. Friend the Minister whether he is concerned about how this has been done. Is he worried about a lack of specific Bedford input into the decision-making body, beyond the consultation responses from Bedford, which were overwhelmingly against but rejected? Secondly, it looks like a duck, it walks like a duck and it talks like a duck. It is a duck. It is a closure. Is the Minister able, within his remit, to recognise it as such and take it back to his desk for proper consideration? We do not doubt that these are difficult decisions, but Bedford’s long history of a local magistracy deserves rather better.

8.11 pm

The Parliamentary Under-Secretary of State for Justice (Mr Shailesh Vara): I thank my hon. Friend the Member for Bedford (Richard Fuller) for securing this debate and my right hon. Friend the Member for North East Bedfordshire (Alistair Burt) for so ably supporting him.

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One thing is abundantly clear: both of my hon. Friends feel passionately about this issue. There is no doubt that they represent their constituents to the best of their abilities and they have done so admirably today. Their main concern is that there may be a closure of Bedford magistrates court. Let me address that up front: there are currently no plans to close the magistrates court in Bedford. The proposal is about listing arrangements —that is, the allocation of work between the various locations in Bedfordshire. There has been a consultation and were there to be any plans for a closure, it would have said so. The consultation that has taken place is for a different purpose.

Secondly,

“the maintenance of appropriate arrangements for the deployment of the judiciary of England and Wales and the allocation of work within courts”

is the statutory responsibility of the Lord Chief Justice, not the Lord Chancellor. I think that is recognised, but there still seems to be some anger coming in the direction of the Ministry of Justice. Listing is a judicial function and not one over which the Government have control.

Together with and supported by their justices’ clerk, local magistrates ensure that there is sufficient court time available to meet demand and that the right facilities are provided for the particular types of cases that come before them. That includes reviewing the sitting programmes of magistrates courts within their area. The decision may take into account the best use of resources, but it is not one that is based on saving money. The interests of justice are the overriding factor.

Her Majesty’s Courts and Tribunals Service is committed to supporting local magistrates in doing that in order to provide an effective and efficient service to court and tribunal users and to focus resources on front-line services and provide access to justice.

In line with other areas, Bedfordshire magistrates regularly review the sitting programme for the courts in the area, to ensure it is properly aligned with the work load. The proposals for Bedfordshire will mean that criminal cases will be concentrated at Luton magistrates courts and that more family work will be heard at Bedford magistrates court. All family work will be retained and there will be increased capacity for it. I take note of the figures mentioned by my hon. Friend the Member for Bedford, but as far as I can see they refer to criminal work only.

More family work will be heard at Bedford magistrates court because the facilities at Luton are better equipped for criminal cases and Bedfordshire has the capacity to accommodate all tiers of the single family court. It is the view of the magistrates in Bedfordshire that the proposals will make more efficient use of the courtrooms and thereby reduce waiting times for victims, witnesses and other court users.

The proposals have been subject to wide consultation, including with solicitors, the Crown Prosecution Service and other court users. The local magistrates have carefully considered all the responses. The consultation took into account how justice could best be delivered in a suitable environment, while maximising the effectiveness and timeliness of hearings. In addition, the Bedfordshire bench chairman and senior officials met my hon. Friend the Member for Bedford, my right hon. Friend the Member for North East Bedfordshire and other local

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people, some of whom I believe were solicitors, to discuss the matter in more detail before a final decision was made.

Bedford magistrates court is a listed building with limited facilities. It has five courtrooms. It is not readily accessible for either court users or magistrates with limited mobility, other than one courtroom, which is used primarily for family work. Audibility is a problem and the fixed layout of the courtrooms does not lend itself to the use of modern technology. Two courtrooms have video link facilities, including the family courtroom. There is an upstairs secure witness suite that is accessed through the public entrance. There is cell provision, with limited access for custody vans. There is no court administration on site.

To provide the best service to victims and witnesses in Bedfordshire, it is intended that the current witness facilities at Bedford magistrates court will remain and be upgraded to provide a secure video link for vulnerable witnesses who give evidence in criminal cases at Luton or elsewhere.

Luton magistrates court, on the other hand, is a more modern courthouse with six courtrooms. It is accessible for those with limited mobility, both magistrates and court users. The courtrooms are well provided with hearing loops and there is video link capacity in place. It is proposed that that will be extended to provide the capacity in a courtroom with a secure dock. There are ample waiting and interview facilities. There is a secure witness suite with video link facilities. There is ample cell provision. There is also full court administration on site.

The facilities at Luton magistrates court clearly identify it as better suited to criminal work. It will improve the ability of Her Majesty’s Courts and Tribunals Service and other agencies to meet commitments under the code of practice for victims of crime.

Alistair Burt: I am listening carefully to the argument that is being put forward by my hon. Friend, but I would raise two issues. First, if the courts in Bedford are so manifestly inadequate, why did that not come out in the consultation process in 2010, when the courts were not considered for closure and these issues were not mentioned? Secondly, he referred to magistrates supporting the proposals. Of course, as I indicated, a substantial number of Bedford magistrates did not support them. Does that not weigh on the Minister’s mind? Will he take that further into account and ask those who are responsible for the decisions to do so as well?

Mr Vara: I am grateful to my right hon. Friend for raising those two issues. First, he speaks of inadequate facilities, which implies that there is an underlying question of closure. There has been no reference to inadequate facilities because, as I speak, there are no plans for closure. I was not the Minister in 2010, but I presume that the closure of Bedford magistrates court was not considered at that time, when a large number of closures were considered.