House of Commons

House of Commons Votes and Proceedings
Tuesday
28 November 2017

58

The House met at 11.30 am.

Prayers

1Questions to the Chancellor of the Exchequer

2Urgent Question: Leaving the EU: sectoral impact assessments (Mr Robin Walker)

3Statement: Maternity safety strategy (Secretary Jeremy Hunt)

4Child Maintenance (Assessment of Parents' Income): Motion for leave to bring in a Bill (Standing Order No. 23)

Ordered, That leave be given to bring in a Bill to equalise the assessment and enforcement of child maintenance arrangements of children of self-employed parents with those of children of other employed parents; and for connected purposes;

That Heidi Allen, Antoinette Sandbach, Mr Ranil Jayawardena, Stephen McPartland, Suella Fernandes, Frank Field, Layla Moran, Neil Gray, Kit Malthouse, Mrs Cheryl Gillan, Kevin Hollinrake and Mr Steve Reed present the Bill.

Heidi Allen accordingly presented the Bill.

Bill read the first time; to be read a second time on Friday 23 February 2018, and to be printed (Bill 133).

5Ways and Means: Income tax (charge) (last day)

Debate resumed (Order, 27 November).

Question again proposed, That income tax is charged for the tax year 2018-19.

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.

The Deputy Speaker announced a time limit on backbench speeches (Standing Order No. 47(1)).

Resolved, That income tax is charged for the tax year 2018-19.

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.

The Speaker then put forthwith the Questions necessary to dispose of the further Motions which were made by the Chancellor of the Exchequer (Standing Order No. 51(3)).

2. Corporation tax (charge for financial year 2019)

Resolved, That (notwithstanding anything to the contrary in the practice of the House relating to the matters that may be included in Finance Bills) provision may be made taking effect in a future year charging corporation tax for the financial year 2019.

3. Income tax (main rates)

Resolved, That for the tax year 2018-19 the main rates of income tax are as follows—

(a) the basic rate is 20%;

(b) the higher rate is 40%;

(c) the additional rate is 45%.

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

4. Income tax (default and savings rates)

Resolved, That—

(1) For the tax year 2018-19 the default rates of income tax are as follows—

(a) the default basic rate is 20%;

(b) the default higher rate is 40%;

(c) the default additional rate is 45%.

(2) For the tax year 2018-19 the savings rates of income tax are as follows—

(a) the savings basic rate is 20%;

(b) the savings higher rate is 40%;

(c) the savings additional rate is 45%.

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

5. Income tax (starting rate limit for savings)

Resolved, That section 21 of the Income Tax Act 2007 (indexation) does not apply in relation to the starting rate limit for savings for the tax year 2018-19 (so that, under section 12(3) of the Income Tax Act 2007 as amended by section 4 of the Finance Act 2017, that limit remains at £5000 for that tax year).

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.

6. Transferable tax allowance

Resolved, That—

(1) Chapter 3A of Part 3 of the Income Tax Act 2007 (transferable tax allowance) is amended as follows.

(2) Section 55B (tax reduction: entitlement) is amended in accordance with paragraphs (3) to (5).

(3) In subsection (2) (conditions for entitlement to tax reduction)—

(a) for paragraph (a) (individual is spouse or civil partner of maker of election in force under section 55C) substitute—

"(a) the individual is the gaining party (see section 55C(1)(a)) in the case of an election under section 55C which is in force for the tax year,", and

(b) in paragraph (d), for "individual's" substitute "relinquishing".

(4) After subsection (5) insert—

"(5A) In this section "the relinquishing spouse or civil partner", in relation to an election under section 55C, means the individual mentioned in section 55C(1)(a) by whom, or by whose personal representatives, the election is made."

(5) In subsection (6) (reduced personal allowance for transferor)—

(a) after "under subsection (1)" insert "by reference to an election under section 55C", and

(b) for "individual's" substitute "relinquishing".

(6) Section 55C (elections to reduce personal allowance) is amended in accordance with paragraphs (7) and (8).

(7) In subsection (1)(a) (individual may make election if married or in civil partnership)—

(a) after "the same person" insert "("the gaining party")", and

(b) in sub-paragraph (ii), after "when the election is made" insert "or, where the election is made after the death of one or each of them, when they were last both living".

(8) After subsection (4) insert—

"(5) The personal representatives of an individual may make any election for the purposes of section 55B that the individual (if living) might make in relation to—

(a) the tax year in which the individual dies, or

(b) an earlier tax year."

(9) Section 55D (procedure for elections under section 55C) is amended in accordance with paragraphs (10) and (11).

(10) In subsection (3) (elections which are not automatically continued in force for subsequent years), after "is made after the end of the tax year to which it relates" insert "or is made after the death of either of the spouses or civil partners".

(11) In subsection (4) (election may be withdrawn only by individual who made it), after "by whom the election was made" insert "; an election made by an individual's personal representatives may not be withdrawn".

(12) The amendments made by this Resolution—

(a) come into force on 29 November 2017,

(b) have effect in relation to elections made on or after that day, and

(c) so have effect even where a relevant death occurred before that day.

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.

7. Deduction for seafarers' earnings for duties performed outside UK

Resolved, That provision may be made in connection with the application of Chapter 6 of Part 5 of the Income Tax (Earnings and Pensions) Act 2003 in relation to employment in the Royal Fleet Auxiliary Service.

8. Exemption for armed forces' accommodation allowances

Resolved, That provision may be made exempting, from income tax, amounts paid as accommodation allowances to, or in respect of, members of the armed forces of the Crown.

9. Benefits in kind: cars

Resolved, That provision (including provision having retrospective effect) may be made amending Chapter 6 of Part 3 of the Income Tax (Earnings and Pensions) Act 2003.

10. Foreign-service relief for benefits on termination of employment

Resolved, That provision may be made amending Chapter 3 of Part 6 of the Income Tax (Earnings and Pensions) Act 2003 in connection with restricting, in relation to payments and other benefits received in connection with the termination of a person's employment, relief given by that Chapter by reference to service within the definition of "foreign service" given by section 413(2) of that Act.

11. Employment income provided through third parties

Resolved, That provision may be made in connection with—

(a) the application and operation of Chapter 2 of Part 7A of the Income Tax (Earnings and Pensions) Act 2003, and

(b) the operation of Part 11 of that Act in connection with Schedule 11 to the Finance (No. 2) Act 2017.

12. Disguised remuneration schemes (earnings charged to tax)

Resolved, That—

(1) In section 554A of the Income Tax (Earnings and Pensions) Act 2003 (employment income provided through third parties: application of Chapter 2 of Part 7A), after subsection (5) insert—

"(5A) Subsections (5B) and (5C) apply where—

(a) a payment to a person other than A, or to A as a trustee, is of earnings from A's employment with B, and

(b) the earnings are, in whole or part, charged to tax under the employment income Parts otherwise than by virtue of this Part,

and for this purpose it does not matter whether all or some only or none of the tax is paid (but see sections 554Z5 and 554Z11B).

(5B) For the purposes of subsection (5C), an arrangement is a "redirected-earnings arrangement" if it (wholly or partly) covers or relates to redirected earnings; and for the purposes of this subsection and subsection (5C) "redirected earnings" means—

(a) the payment mentioned in subsection (5A)(a), or

(b) any sum or other property which (directly or indirectly)—

(i) represents, or

(ii) is derived from,

that payment.

(5C) The circumstances mentioned in subsection (5A)—

(a) do not prevent a redirected-earnings arrangement being within subsection (1)(b), and

(b) do not prevent rewards or recognition or loans being in connection with A's employment with B for the purposes of subsection (1)(c) where there is use of redirected earnings for the provision of the whole, or part, of the rewards or recognition or loans."

(2) The amendment made by paragraph (1)—

(a) comes into force on 29 November 2017,

(b) has effect for the purposes of the operation of Part 7A of the Income Tax (Earnings and Pensions) Act 2003 in relation to relevant steps taken on or after 22 November 2017, and

(c) so has effect in the case of payments within the new subsection (5A)(a) whenever made (including ones made before 6 April 2011).

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.

13. Trading income provided through third parties

Resolved, That provision may be made about information for the purposes of the operation of Schedule 12 to the Finance (No. 2) Act 2017.

14. Pensions

Resolved, That provision (including provision having retrospective effect) may be made about the application of Part 4 of the Finance Act 2004 in relation to—

(a) pension schemes that are Master Trust schemes,

(b) pension schemes established under section 67 of the Pensions Act 2008,

(c) pension schemes that have a dormant sponsoring employer, and

(d) pension schemes treated as registered by virtue of paragraph 1(1) of Schedule 36 to the Finance Act 2004.

15. EIS, SEIS, SI and VCT reliefs

Resolved, That provision may be made about reliefs under Parts 5, 5A, 5B and 6 of the Income Tax Act 2007, including—

(a) provision having retrospective effect, and

(b) (notwithstanding anything to the contrary in the practice of the House relating to the matters that may be included in Finance Bills) provision taking effect in a future year.

16. Partnerships

Resolved, That the following provision relating to partnerships may be made—

(a) provision as to how tax legislation applies where a partner is a bare trustee;

(b) provision for determining the income tax liability of indirect partners;

(c) provision about income tax returns for partnerships.

17. Research and development expenditure credits

Resolved, That provision may be made amending section 104M(3) of the Corporation Tax Act 2009.

18. Intangible fixed assets

Resolved, That provision may be made amending Part 8 of the Corporation Tax Act 2009.

19. Corporation tax treatment of oil activities: tariff receipts etc

Resolved, That provision may be made about the meaning of "tariff receipt" for the purposes of Part 8 of the Corporation Tax Act 2010.

20. Hybrid and other mismatches

Resolved, That provision (including provision having retrospective effect) may be made amending Part 6A of the Taxation (International and Other Provisions) Act 2010.

21. Corporate interest restriction

Resolved, That provision (including provision having retrospective effect) may be made relating to Part 10 of the Taxation (International and Other Provisions) Act 2010.

22. Corporation tax: Education Authority of Northern Ireland

Resolved, That provision (including provision having retrospective effect) may be made relieving the Education Authority of Northern Ireland of liability to corporation tax.

23. Chargeable gains (indexation allowance)

Resolved, That provision may be made restricting indexation allowance for gains chargeable to corporation tax.

24. Chargeable gains (transfer of assets to non-resident company)

Resolved, That provision may be made amending section 140 of the Taxation of Chargeable Gains Act 1992.

25. Chargeable gains (depreciatory transactions)

Resolved, That provision may be made amending section 176 of the Taxation of Chargeable Gains Act 1992.

26. First-year tax credits

Resolved, That (notwithstanding anything to the contrary in the practice of the House relating to the matters that may be included in Finance Bills) provision may be made about first-year tax credits paid in connection with relevant first-year expenditure under the Capital Allowances Act 2001.

27. Double taxation relief

Resolved, That the following provision relating to double taxation relief may be made—

(a) provision in relation to counteraction notices given under Part 2 of the Taxation (International and Other Provisions) Act 2010;

(b) provision restricting credit relief under that Part, or deductions for foreign tax paid, by reference to amounts attributable to an overseas permanent establishment of a company that are used to reduce a foreign tax;

(c) provision (including provision having retrospective effect) to secure that the double taxation arrangements to which effect may be given by Order in Council include arrangements modifying the effect of earlier such arrangements and arrangements conferring functions on public authorities within or outside the United Kingdom.

28. Bank levy

Motion made and Question put, That provision may be made amending Schedule 19 to the Finance Act 2011, including (notwithstanding anything to the contrary in the practice of the House relating to the matters that may be included in Finance Bills) provision taking effect in a future year.

The House divided.

Division No. 49.

Ayes: 316 (Tellers: Andrew Stephenson, Stuart Andrew).

Noes: 293 (Tellers: Jessica Morden, Vicky Foxcroft).

Question accordingly agreed to.

29. Debt traded on a multilateral trading facility

Resolved, That provision may be made about the treatment of securities traded on a multilateral trading facility operated by an EEA-regulated recognised stock exchange.

30. Settlements: anti-avoidance etc

Resolved, That provision may be made—

(a) amending Chapter 2 of Part 3 of the Taxation of Chargeable Gains Act 1992 in connection with capital payments received from a settlement,

(b) amending Chapter 5 of Part 5 of the Income Tax (Trading and Other Income) Act 2005 in connection with—

(i) benefits received from a settlement that are referable to protected foreign-source income (see sections 628A and 628B of that Act), and

(ii) capital sums received from a settlement by the settlor, and

(c) amending Chapter 2 of Part 13 of the Income Tax Act 2007 in connection with—

(i) amounts referable to income that is protected income for the purposes of section 733A(1)(b)(i) of that Act, and

(ii) benefits referable to such amounts.

31. Deductions in respect of expenditure on vehicles

Resolved, That provision (including provision having retrospective effect) may be made about deductions in respect of expenditure on vehicles when calculating profits for the purposes of income tax.

32. Carried interest

Resolved, That provision (including provision having retrospective effect) may be made about the sums in relation to which sections 43 and 45 of the Finance (No. 2) Act 2015 apply.

33. Value added tax (operators of online marketplaces)

Resolved, That provision may be made—

(a) about joint and several liability for value added tax of operators of online marketplaces;

(b) imposing requirements on operators of online marketplaces in relation to value added tax registration numbers.

34. VAT refunds

Resolved, That provision may be made about refunds of value added tax to—

(a) combined authorities established under section 103(1) of the Local Democracy, Economic Development and Construction Act 2009,

(b) fire and rescue authorities, and

(c) police authorities,

in relation to supplies made, and acquisitions and importations taking place, on or after the day on which the Bill containing provision authorised by this Resolution is enacted.

35. Stamp duty land tax (higher rates for additional dwellings)

Resolved, That—

(1) Schedule 4ZA to the Finance Act 2003 (stamp duty land tax: higher rates for additional dwellings and dwellings purchased by companies) is amended as follows.

Previous residence required to be disposed of entirely

(2) Paragraph 3 (single dwelling transactions: purchaser is an individual) is amended as follows.

(3) In sub-paragraph (6)—

(a) after paragraph (b) insert—

"(ba) immediately after the effective date of the previous transaction, neither the purchaser nor the purchaser's spouse or civil partner had a major interest in the sold dwelling," and

(b) in paragraph (c) for "that period of three years" substitute "the period of three years referred to in paragraph (b)".

(4) After sub-paragraph (6) insert—

"(6A) Sub-paragraph (6)(ba) does not apply in relation to a spouse or civil partner of the purchaser if the two of them were not living together (see paragraph 9(3)) on the effective date of the transaction concerned."

(5) In sub-paragraph (7) after paragraph (b) (but before "and") insert—

"(ba) immediately after the effective date of that other land transaction, neither the purchaser nor the purchaser's spouse or civil partner has a major interest in the sold dwelling,".

(6) After sub-paragraph (7) insert—

"(8) Sub-paragraph (7)(ba) does not apply in relation to a spouse or civil partner of the purchaser if the two of them are not living together (see paragraph 9(3)) on the effective date of that other land transaction."

Exception where purchaser has prior interest in purchased dwelling

(7) After paragraph 7 insert—

"Exception where purchaser has prior interest in purchased dwelling

7A  (1) A chargeable transaction which would (but for this paragraph) fall within paragraph 3 or paragraph 6 does not fall within that paragraph if—

(a) the purchaser had a major interest ("the prior interest") in the relevant purchased dwelling immediately before the effective date of the transaction, and

(b) the relevant purchased dwelling had been the purchaser's only or main residence throughout the period of three years ending with the effective date of the transaction.

(2) Sub-paragraph (1) does not apply if—

(a) the prior interest is a term of years absolute or a leasehold estate, and

(b) immediately before the effective date of the transaction, the remaining term of the prior interest is less than 21 years.

(3) Sub-paragraph (1) does not apply if immediately before the effective date of the transaction—

(a) the purchaser is beneficially entitled as a joint tenant to the prior interest, and

(b) there are more than three other joint tenants.

(4) Sub-paragraph (1) does not apply if immediately before the effective date of the transaction the purchaser is beneficially entitled as a tenant in common or coparcener to less than a quarter of the prior interest.

(5) In this paragraph "relevant purchased dwelling" means—

(a) the purchased dwelling mentioned in paragraph 3(1)(b), or (as the case may be)

(b) the purchased dwelling which meets the conditions mentioned in paragraph 6(1)(c)."

Exception where spouses and civil partners purchasing from one another

(8) After paragraph 9 insert—

"Spouses and civil partners purchasing from one another

9A (1) A chargeable transaction is not a higher rates transaction for the purposes of paragraph 1 if—

(a) there is only one purchaser,

(b) there is only one vendor, and

(c) on the effective date of the transaction the two of them are—

(i) married to, or civil partners of, each other, and

(ii) living together (see paragraph 9(3)).

(2) Where—

(a) there are two purchasers in relation to a chargeable transaction, and

(b) one of them ("P") is also the vendor in relation to the transaction,

P is to be treated for the purposes of sub-paragraph (1) as not being a purchaser.

(3) Where—

(a) there are two vendors in relation to a chargeable transaction, and

(b) one of them ("V") is also the purchaser in relation to the transaction,

V is to be treated for the purposes of sub-paragraph (1) as not being a vendor."

Property adjustment on divorce, dissolution of civil partnership etc

(9) After paragraph 9A (as inserted by paragraph (8) of this Resolution) insert—

"Property adjustment on divorce, dissolution of civil partnership etc

9B  (1) This paragraph applies where—

(a) a person ("A") has a major interest in a dwelling,

(b) a property adjustment order has been made in respect of the interest for the benefit of another person ("B"), and

(c) the dwelling—

(i) is B's only or main residence, and

(ii) is not A's only or main residence.

(2) A is to be treated for the purposes of this Schedule as not having the interest in the dwelling.

(3) "Property adjustment order" means—

(a) an order under section 24(1)(b) of the Matrimonial Causes Act 1973 (property adjustment orders in connection with matrimonial proceedings),

(b) an order under section 17(1)(a)(ii) of the Matrimonial and Family Proceedings Act 1984 (property adjustment orders after overseas divorce) corresponding to such an order as is mentioned in paragraph (a),

(c) an order under Article 26(1)(b) of the Matrimonial Causes (Northern Ireland) Order 1978 (property adjustment orders in connection with divorce proceedings etc),

(d) an order under Article 21(a)(ii) of the Matrimonial and Family Proceedings (Northern Ireland) Order 1989 (property adjustment orders after overseas divorce) corresponding to such an order as is mentioned in paragraph (c),

(e) an order under paragraph 7(1)(b) of Schedule 5 or paragraph 7(1)(b) of Schedule 15 to the Civil Partnership Act 2004 (property adjustment orders in connection with dissolution etc of civil partnership), or

(f) an order under paragraph 9 of Schedule 7 or paragraph 9 of Schedule 17 to the Civil Partnership Act 2004 (property adjustment orders in connection with overseas dissolution etc of civil partnership) corresponding to such an order as is mentioned in paragraph (e)."

Purchase etc by person appointed under Mental Capacity Act 2005 to make decisions for a child 

(10) In paragraph 12 (settlements and bare trusts with beneficiaries who are children) after sub-paragraph (1) insert—

"(1A) But this paragraph does not apply if the trustee (or any of the trustees) of the settlement or bare trust concerned—

(a) was the purchaser in relation to the land transaction,

(b) holds the interest in the dwelling, or

(c) disposed of the interest in the dwelling,

in the exercise of powers conferred on the trustee by reason of a relevant court appointment made in respect of the child concerned.

(1B) In sub-paragraph (1A) "relevant court appointment" means—

(a) an appointment under section 16 of the Mental Capacity Act 2005,

(b) an appointment under section 113 of the Mental Capacity Act (Northern Ireland) 2016, or

(c) an equivalent appointment under the law of a country or territory outside England, Wales and Northern Ireland."

(11) In paragraph 17 (dwellings outside England, Wales and Northern Ireland) after sub-paragraph (5) insert—

"(5A) Sub-paragraph (4) does not apply if the interest in the dwelling was acquired in the child's name or on the child's behalf by a person acting in exercise of powers conferred on that person by reason of a relevant court appointment made in respect of the child.

(5B) In sub-paragraph (5A) "relevant court appointment" has the meaning given by paragraph 12(1B)."

Minor and consequential amendments

(12) In paragraph 2, after sub-paragraph (3) insert—

"(3A) Sub-paragraphs (2) and (3) are subject to paragraph 9A (spouses and civil partners purchasing from one another)."

(13) In paragraph 3—

(a) after sub-paragraph (1) insert—

"(1A) But sub-paragraph (1) is subject to paragraph 7A.", and

(b) in sub-paragraph (7), in the opening words, for "may become" substitute "is also".

(14) In paragraph 6—

(a) after sub-paragraph (1) insert—

"(1A) But sub-paragraph (1) is subject to paragraph 7A.", and

(b) in sub-paragraph (3) for "and (7)" substitute "to (8)".

(15) In paragraph 8—

(a) in sub-paragraph (1) for "ceases to be" substitute "is not",

(b) in sub-paragraph (2) for "was" substitute "is",

(c) in sub-paragraph (3) for "its ceasing to be a higher rates transaction" substitute "the application of paragraph 3(7)", and

(d) in sub-paragraph (4) for "its ceasing to be a higher rates transaction" substitute "the application of paragraph 3(7)".

(16) In paragraph 9(3) for "paragraph" substitute "Schedule".

(17) In paragraph 12—

(a) in sub-paragraph (2)(a) after "any" insert "relevant",

(b) for sub-paragraph (3) substitute—

"(3) For the purposes of sub-paragraph (2) a spouse or civil partner of P is "relevant" if the spouse or civil partner--

(a) is not a parent of the child, and

(b) is living together with P (see paragraph 9(3)).", and

(c) omit sub-paragraph (4).

(18) In the italic heading before paragraph 17 omit ", Wales".

(19) In paragraph 17, in sub-paragraph (1) omit ", Wales".

(20) In paragraph 17, after sub-paragraph (1) insert—

"(1A) In the application of those provisions in relation to a dwelling situated in Wales—

(a) references to a "major interest" in the dwelling are to an interest in the dwelling of a kind mentioned in section 117(2),

(b) references to a "land transaction" in relation to the dwelling are to the acquisition of an interest in the dwelling, and

(c) references to the "effective date" of a land transaction in relation to the dwelling are to the date on which the interest in the dwelling is acquired."

(21) In paragraph 17, in sub-paragraph (3)—

(a) in the words before paragraph (a) after "(1)" insert ", (1A)",

(b) in paragraph (a)—

(i) after "(6)(b)" insert ", (ba)", and

(ii) after "(7)(b)" insert ", (ba)", and

(c) after paragraph (b) insert—

"(ba) paragraph 9B,".

(22) In paragraph 17, in sub-paragraph (4)—

(a) omit ", Wales", and

(b) after "any" insert "relevant".

(23) In paragraph 17, for sub-paragraph (5) substitute—

"(5) For the purposes of sub-paragraph (4) a spouse or civil partner of P is "relevant" if the spouse or civil partner—

(a) is not a parent of the child, and

(b) is living together with P (see paragraph 9(3))."

(24) In paragraph 17, omit sub-paragraph (6).

(25) In section 128(9)(b) of the Finance Act 2016 for ""during that period of three years"" substitute "the words from "during" to "paragraph (b)"".

Commencement

(26) The amendments made by this Resolution (other than those made by paragraphs (18), (19), (20), (21)(a) and (22)(a)) have effect in relation to any land transaction of which the effective date is, or is after, 22 November 2017.

(27) But the amendments made by paragraphs (2) to (6) do not have effect in relation to a transaction—

(a) effected in pursuance of a contract entered into and substantially performed before 22 November 2017, or

(b) effected in pursuance of a contract entered into before that date and not excluded by paragraph (28).

(28) A transaction effected in pursuance of a contract entered into before 22 November 2017 is excluded by this paragraph if—

(a) there is any variation of the contract, or assignment of rights under the contract, on or after 22 November 2017,

(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, 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.

(29) The amendments made by paragraphs (18), (19), (20), (21)(a) and (22)(a) have effect in relation to any land transaction in relation to which the amendment made by section 16(2) of the Wales Act 2014 (disapplication of UK stamp duty land tax) has effect.

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.

36. Stamp duty land tax (relief for first-time buyers)

Resolved, That—

(1) Part 4 of the Finance Act 2003 (stamp duty land tax) is amended as follows.

(2) After section 57A insert—

"57B First-time buyers

(1) Schedule 6ZA provides relief for first-time buyers.

(2) Any relief under that Schedule must be claimed in a land transaction return or an amendment of such a return."

(3) After Schedule 6 insert—

"SCHEDULE 6ZA

RELIEF FOR FIRST-TIME BUYERS

PART 1

ELIGIBILITY FOR RELIEF

Eligibility for relief

1     (1) Relief may be claimed for a chargeable transaction if the following conditions are met (but this is subject to sub-paragraph (7)).

(2) The first condition is that the main subject-matter of the transaction consists of a major interest in a single dwelling ("the purchased dwelling").

(3) The second condition is that the relevant consideration for the transaction (other than any consisting of rent) is not more than £500,000.

(4) The third condition is that the purchaser, or (if more than one) each of the purchasers, is a first-time buyer who intends to occupy the purchased dwelling as the purchaser's only or main residence.

(5) The fourth condition is that—

(a) the transaction is not linked to another land transaction, or

(b) the transaction is linked only to land transactions that are within sub-paragraph (6).

(6) A land transaction is within this sub-paragraph if the main subject-matter of the transaction consists of—

(a) an interest in land that is or forms part of the garden or grounds of the purchased dwelling, or

(b) an interest in or right over land that subsists for the benefit of—

(i) the purchased dwelling, or

(ii) land that is or forms part of the garden or grounds of the purchased dwelling.

(7) Relief may not be claimed under this paragraph for a chargeable transaction if it is a higher rates transaction for the purposes of paragraph 1 of Schedule 4ZA.

Eligibility for relief: linked transactions within paragraph 1(6)

2      (1) Where a land transaction ("the main transaction") is eligible for relief under paragraph 1 (or would be if it were a chargeable transaction), relief may also be claimed for any chargeable transaction that is linked to the main transaction.

(2) But relief may not be claimed under this paragraph for a chargeable transaction if the purchaser, or (if more than one) any of the purchasers in relation to the transaction is not a purchaser in relation to the main transaction.

Eligibility for relief: alternative finance arrangements

3      (1) This paragraph applies in relation to a land transaction which is the first transaction under an alternative finance arrangement entered into between a person and a financial institution.

(2) The person (rather than the institution) is to be treated as the purchaser in relation to the transaction for the purposes of paragraphs 1(4) and 2(2).

(3) In this paragraph—

"alternative finance arrangement" means an arrangement of a kind mentioned in section 71A(1) or 73(1),

"financial institution" has the meaning it has in those sections (see section 73BA), and

"first transaction", in relation to an alternative finance arrangement, has the meaning given by section 71A(1)(a) or (as the case may be) section 73(1)(a)(i).

 

PART 2

THE RELIEF

The relief 

4       If relief is claimed under paragraph 1 or 2 for a chargeable transaction, the amount of tax chargeable in respect of the transaction is to be determined as if in section 55(1B) (amount of tax chargeable: general) for Table A there were substituted—

"Table A: Residential

Relevant consideration

Percentage

So much as does not exceed £300,000

0%

Any remainder (so far as not exceeding £500,000)

5%"

Withdrawal of relief

5      (1) This paragraph applies if—

(a) relief is claimed under paragraph 1 or 2 for a chargeable transaction ("the first transaction"), and

(b) the effect of another land transaction ("the later transaction") that is linked to the first transaction is that the first transaction ceases to be a transaction for which relief may be claimed under that paragraph.

(2) Tax or (as the case may be) additional tax is chargeable on the first transaction as if the claim had not been made.

 

PART 3

INTERPRETATION 

"First-time buyer"

6      (1) In this Schedule "first-time buyer" means an individual who—

(a) has not previously been a purchaser in relation to a land transaction the main subject-matter of which was a major interest in a dwelling,

(b) has not previously acquired an equivalent interest in a dwelling situated in a country or territory outside England, Wales and Northern Ireland,

(c) has not previously been, or been one of the persons who was, "the person" for the purposes of section 71A or 73 in a case where the main subject-matter of the first transaction within the meaning of the section concerned was a major interest in a dwelling, and

(d) would not have been such a person for those purposes in such a case if the provisions mentioned in paragraph (c) had been in force, and had had effect in the country or territory concerned at all material times (subject, where required, to appropriate modifications).

(2) For the purposes of sub-paragraph (1)(b) and (d), ignore a lease which has less than 21 years to run at the beginning of the day after the date on which it is acquired.

"Relevant consideration"

7      In this Schedule "relevant consideration" means—

(a) in the case of a transaction that is not one of a number of linked transactions, the chargeable consideration for the transaction, and

(b) in the case of a transaction that is one of a number of linked transactions, the total of the chargeable consideration for all those transactions.

"Major interest"

8       The main subject-matter of a transaction is not a major interest for the purposes of this Schedule if it is a term of years absolute which has less than 21 years to run at the beginning of the day after the effective date of the transaction.

What counts as a dwelling

9      (1) This paragraph sets out rules for determining what counts as a dwelling for the purposes of this Schedule.

(2) A building or part of a building counts as a dwelling if—

(a) it is used or suitable for use as a single dwelling, or

(b) it is in the process of being constructed or adapted for such use.

(3) Land that is, or is to be, occupied or enjoyed with a dwelling as a garden or grounds (including any building or structure on that land) is taken to be part of that dwelling.

(4) Land that subsists, or is to subsist, for the benefit of a dwelling is taken to be part of that dwelling.

(5) The main subject-matter of a transaction is also taken to consist of a major interest in a dwelling if—

(a) substantial performance of a contract constitutes the effective date of that transaction by virtue of a relevant deeming provision,

(b) the main subject-matter of the transaction consists of a major interest in a building, or a part of a building, that is to be constructed or adapted under the contract for use as a single dwelling, and

(c) construction or adaptation of the building, or part of a building, has not begun by the time the contract is substantially performed.

(6) In sub-paragraph (5)—

"contract" includes any agreement,

"relevant deeming provision" means any of sections 44 to 45A or paragraph 5(1) or (2) of Schedule 2A or paragraph 12 of Schedule 17A, and

"substantially performed" has the same meaning as in section 44.

(7) A building or part of a building used for a purpose specified in section 116(2) or (3) is not used as a dwelling for the purposes of sub-paragraphs (2) or (5).

(8) Where a building or part of a building is used for a purpose mentioned in sub-paragraph (7), no account is to be taken for the purposes of sub-paragraph (2) of its suitability for any other use."

(4) In section 110 (approval of regulations under general power) at the end insert—

"(7) This section does not apply to regulations containing only provision varying Schedule 6ZA or paragraph 16 of Schedule 9 which does not increase any person's liability to tax."

(5) In Schedule 9 (right to buy, shared ownership leases etc), at the end insert—

"First-time buyers

16     (1) This paragraph applies where—

(a) a lease is granted as mentioned in sub-paragraph (1)(a) of paragraph 2 and the conditions in sub-paragraph (2) of that paragraph are met but no election is made for tax to be charged in accordance with that paragraph,

(b) a lease is granted as mentioned in sub-paragraph (1)(a) of paragraph 4 and the conditions in sub-paragraph (2) of that paragraph are met but no election is made for tax to be charged in accordance with that paragraph,

(c) paragraph 4A applies in relation to the acquisition of an interest (but the acquisition is not exempt from charge by virtue of sub-paragraph (2) of that paragraph),

(d) a shared ownership trust is declared but no election is made for tax to be charged in accordance with paragraph 9, or

(e) an equity-acquisition payment is made under a shared ownership trust (but the equity-acquisition payment, and the consequential increase in the purchaser's beneficial interest, are not exempt from charge by virtue of paragraph 10).

(2) Schedule 6ZA (relief for first-time buyers) does not apply in relation to—

(a) the acquisition of the lease,

(b) the acquisition of the interest,

(c) the declaration of the shared ownership trust, or

(d) the equity-acquisition payment and the consequential increase in the purchaser's beneficial interest."

(6) The following provisions (which are spent provisions relating to first-time buyers) are repealed—

(a) section 57AA of the Finance Act 2003,

(b) section 73CA of that Act,

(c) section 110(6) of that Act,

(d) paragraph 15 of Schedule 9 to that Act, and

(e) section 6 of the Finance Act 2010.

(7) In Schedule 2 to the Wales Act 2014 (amendments relating to the disapplication of UK stamp duty land tax in relation to Wales), after paragraph 9 insert—

"9A   (1) Paragraph 6 of Schedule 6ZA (relief for first-time buyers: definition of "first-time buyer") is amended as follows.

(2) In sub-paragraph (1)(b)—

(a) after "acquired" insert "—

(i)  ", and

(b) at the end insert "or

(ii) an interest of a kind mentioned in section 117(2) in a dwelling situated in Wales,".

(3) In sub-paragraph (2) after "lease" insert "or, in the case of a dwelling situated in Wales, a term of years absolute"."

(8) The amendments made by paragraphs (1) to (5) have effect in relation to any land transaction of which the effective date is or is after 22 November 2017.

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.

37. Landfill tax

Resolved, That provision may be made about landfill tax on disposals made in England and Northern Ireland.

38. Air passenger duty (rates)

Resolved, That (notwithstanding anything to the contrary in the practice of the House relating to the matters that may be included in Finance Bills) provision taking effect in a future year may be made—

(a) increasing the rate of duty specified in section 30(4A)(b) of the Finance Act 1994, and

(b) increasing the multipliers specified in sections 30(4E)(d) and 30A(5A)(c)(ii) of that Act.

39. Vehicle excise duty

Resolved, That provision may be made about the rates of vehicle excise duty.

40. Tobacco products duty: rates

Resolved, That—

(1) The Tobacco Products Duty Act 1979 is amended as follows.

(2) For the table in Schedule 1 substitute—

"TABLE

1 Cigarettes

An amount equal to the higher of—

   (a) 16.5% of the retail price plus £217.23 per thousand cigarettes, or

   (b) £280.15 per thousand cigarettes.

2 Cigars

£270.96 per kilogram

3 Hand-rolling tobacco

£221.18 per kilogram

4 Other smoking tobacco and chewing tobacco

£119.13 per kilogram"

(3) The amendment made by this Resolution comes into force at 6pm on 22 November 2017.

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.

41. Customs enforcement: power to enter premises and inspect goods

Resolved, That provision may be made amending section 24 of the Finance Act 1994.

42. Customs enforcement: power to search vehicles or vessels

Resolved, That provision may be made amending section 163 of the Customs and Excise Management Act 1979.

43. CO2 emissions figures etc

Resolved, That—

(1) Schedule 1 to the Vehicle Excise and Registration Act 1994 (annual rates of duty) is amended as follows—

(a) in paragraph 1A(2) (meaning of "light passenger vehicle"), at the end insert "or, as the case may be, within Category M1 of Annex II to Directive 2007/46/EC (vehicle designed and constructed primarily for the carriage of passengers and comprising no more than 8 seats in addition to the driver's seat)";

(b) in paragraph 1G(1) (meaning of "EU certificate of conformity"), for "issued by a manufacturer under any provision of the law of a Member State implementing Article 6 of Council Directive 70/156/EEC, as amended" substitute "within the meaning of Council Directive 70/156/EEC or Directive 2007/46/EC of the European Parliament and of the Council of 5 September 2007";

(c) in paragraph 1GA (vehicles to which Part 1AA applies etc)—

(i) in sub-paragraph (2), for "has the meaning given by paragraph 1A(2)" substitute "means a vehicle within Category M1 of Annex II to Directive 2007/46/EC (vehicle designed and constructed primarily for the carriage of passengers and comprising no more than 8 seats in addition to the driver's seat)",

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

(iii) for sub-paragraph (3)(d) substitute—

"(d) paragraph 1G(2) (meaning of "UK approval certificate").", and

(iv) after sub-paragraph (3) insert—

"(4) References in this Part of this Schedule to an "EU certificate of conformity" are to a certificate of conformity within the meaning of Directive 2007/46/EC.

(5) Sub-paragraphs (3) and (4) of paragraph 1A of this Schedule (meaning of "the applicable CO2 emissions figure") apply for the purposes of this Part of this Schedule as they apply for the purposes of Part 1A of this Schedule, but—

(a) any reference to an EU certificate of conformity in paragraph 1A(3) or (4) is to be construed in accordance with sub-paragraph (4) of this paragraph, and

(b) for the purpose of determining the applicable CO2 emissions figure, ignore any WLTP (worldwide harmonised light-duty vehicles test procedures) values specified in an EU certificate of conformity.";

(d) in paragraph 1H(2) (meaning of "light goods vehicle"), at the end insert "or, as the case may be, within Category N1 of Annex II to Directive 2007/46/EC (vehicle designed and constructed primarily for the carriage of goods and having a maximum mass not exceeding 3.5 tonnes)".

(2) In Schedule 2 to the Vehicle Excise and Registration Act 1994 (exempt vehicles), in paragraph 25(4)(b), for "Schedule)" substitute "Schedule as read with paragraph 1GA(5) of that Schedule)".

(3) The amendments made by this Resolution have effect in relation to licences taken out on or after 29 November 2017.

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.

44. Incidental provision etc

Resolved, That it is expedient to authorise—

(a) 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, and

(b) any incidental or consequential provision (including provision having retrospective effect) relating to provision authorised by any other resolution.

6Finance (No. 2) Bill

Ordered, That a Bill be brought in upon the foregoing resolutions;

That the Chairman of Ways and Means, the Prime Minister, the Chancellor of the Exchequer, Secretary Boris Johnson, Secretary Greg Clark, Secretary Sajid Javid, Elizabeth Truss, Mel Stride, Andrew Jones and Stephen Barclay present the Bill.

Mel Stride 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 134).

7Statutory Instruments: Motions for Approval

(1) Motion made and Question put forthwith (Standing Order No. 118(6)), That the draft International Headquarters and Defence Organisations (Designation and Privileges) Order 2017, which was laid before this House on 21 June, be approved.—(Mike Freer.)

Question agreed to.

(2) Motion made and Question put forthwith (Standing Order No. 118(6)), That the draft Renewables Obligation (Amendment) (Energy Intensive Industries) Order 2017, which was laid before this House on 19 July, be approved.—(Mike Freer.)

Question agreed to.

(3) Motion made and Question put forthwith (Standing Order No. 118(6)), That the draft Banking Act 2009 (Service Providers to Payment Systems) Order 2017, which was laid before this House on 19 July, be approved.—(Mike Freer.)

Question agreed to.

(4) Motion made and Question put forthwith (Standing Order No. 118(6)), That the draft Greater Manchester Combined Authority (Public Health Functions) Order 2017, which was laid before this House on 20 July, be approved.—(Mike Freer.)

Question agreed to.

(5) Motion made and Question put forthwith (Standing Order No. 118(6)), That the draft Charitable Incorporated Organisations (Consequential Amendments) Order 2017, which was laid before this House on 7 September, be approved.—(Mike Freer.)

Question agreed to.

(6) Motion made and Question put forthwith (Standing Order No. 118(6)), That the draft Drug Dealing Telecommunications Restriction Orders Regulations 2017, which were laid before this House on 12 October, be approved.—(Mike Freer.)

Question agreed to.

(7) Motion made and Question put forthwith (Standing Order No. 118(6)), That the draft Small Business Commissioner (Scope and Scheme) Regulations 2017, which were laid before this House on 19 July, be approved.—(Mike Freer.)

Question agreed to.

8Public petitions

A public petition from residents of Trowell relating to Stop HS2 Phase Two in Trowell was presented and read by Anna Soubry.

A public petition from residents of Trowell relating to HS2 viaduct through Trowell was presented and read by Anna Soubry.

9Adjournment

Subject: Lower Thames crossing (Adam Holloway)

Resolved, That this House do now adjourn.—(Mike Freer.

Adjourned at 7.49 pm until tomorrow.

Other Proceedings

Changes to Notices Given

10Terms of Withdrawal from EU (Referendum) Bill

Order for Second Reading on Friday 1 December, read and discharged.

Bill to be a second time on Friday 19 January 2018.

11Clean Air Bill

Order for Second Reading on Friday 1 December, read and discharged.

Bill to be a second time on Friday 19 January 2018.

General Committees: Reports

12Smart Meters Bill Committee

Mrs Cheryl Gillan (Chair) reported:

(1) written evidence submitted to the Committee;

(2) the Bill as amended. 

Title amended as follows:

A Bill to extend the period for the Secretary of State to exercise powers relating to smart metering; to provide for a special administration regime for a smart meter communication licensee; and to make provision enabling half-hourly electricity imbalances to be calculated using information obtained from smart meters.

Written evidence to be published.

Bill, as amended, to be considered tomorrow; and to be printed (Bill 135).

13Second Delegated Legislation Committee

Sir Henry Bellingham (Chair) reported the draft Selection of the President of Welsh Tribunals Regulations 2017.

14Third Delegated Legislation Committee

Mrs Madeleine Moon (Chair) reported the draft Scotland Act 2016 (Onshore Petroleum) (Consequential Amendments) Regulations 2017.

General Committees: Appointments

 The Speaker appoints the Chair of General Committees and members of Programming Sub-Committees, and allocates Statutory Instruments to Delegated Legislation Committees.

The Selection Committee nominates Members to serve on General Committees (and certain Members to serve on Grand Committees).

15Second Delegated Legislation Committee (Draft Selection of the President of Welsh Tribunals Regulations 2017)

Members: Lucy Frazer discharged and Robert Jenrick nominated in substitution.

16Third Delegated Legislation Committee (Draft Scotland Act 2016 (Onshore Petroleum) (Consequential Amendments) Regulations 2017)

Members: Thangam Debbonaire discharged and Judith Cummins nominated in substitution.

Reports from Select Committees

17Business, Energy and Industrial Strategy Committee

(1) Clean Growth Strategy: Oral evidence, to be published (HC 596);

(2) Outcomes of Bonn COP23: Oral evidence, to be published (HC 597);

(3) Correspondence with the Government Affairs Manager for Honda Motor Europe relating to Leaving the EU: implications for the automotive industry: Written evidence, to be published (HC 379);

(4) Correspondence with the Head of External Affairs for the Royal Aeronautical Society relating to Leaving the EU: implications for the aerospace industry: Written evidence, to be published (HC 380);

(5) Correspondence with the Minister of State for Energy and Industry relating to Euratom: Written evidence, to be published;

(6) Correspondence with the UK Brand & Communications Director for Whirlpool UK Appliances Ltd relating to the safety of electrical goods in the UK and the UK’s product safety and product recall regimes: Written evidence, to be published (HC 503);

(7) Leaving the EU: implications for the pharmaceuticals industry: Written evidence, to be published (HC 382)

(Rachel Reeves).

18 Defence Committee

(1) Locally employed civilians: Oral evidence, to be published (HC 572);

(2) The effects of BAE restructuring on UK Defence: Oral and written evidence, to be published (HC 595);

(3) The indispensable ally? US, NATO and UK Defence relations: Written evidence, to be published (HC 387);

(4) Correspondence with the Minister for Defence Procurement relating to Mechanised Infantry Vehicle: Written evidence, to be published

(Dr Julian Lewis).

19Digital, Culture, Media and Sport Committee

(1) Fake news: Written evidence, to be published (HC 363);

(2) Sport governance: Written evidence, to be published (HC 320)

(Damian Collins).

20Education Committee

(1) Evidence check: Grammar schools: Government Response to the Committee’s Fourth Report of Session 2016–17: Sixth Special Report, to be printed (HC 623);

(2) Integrity of public examinations: Oral and written evidence, to be published (HC 345)

(Robert Halfon).

21Environmental Audit Committee

(1) Sustainable Development Goals in the UK: Government’s Response to the Committee’s Ninth Report of Session 2016-17: Third Report, to be printed, with the formal minutes relating to the Report (HC 616);

(2) UK progress on reducing F-gas emissions:

(i) Oral evidence, to be published (HC 469);

(ii) Correspondence with the Secretary of State for Business, Energy and Industrial Strategy relating to F-gas emissions: Written evidence, to be published (HC 469)

(Mary Creagh). 

22Exiting the European Union (Committee on)

(1) The progress of the UK’s negotiations on EU withdrawal:

(i) Second Report, to be printed, with the formal minutes relating to the Report (HC 373);

(ii) Written evidence, to be published;

(2) Correspondence with the Secretary of State for Exiting the European Union relating to the Government's analyses of the impact of exiting the European Union: Written evidence, to be published

(Hilary Benn).

23Foreign Affairs Committee

(1) The future of Britain’s diplomatic relationship with Europe: Oral evidence, to be published (HC 514);

(2) Correspondence from the Foreign and Commonwealth Office, relating to International Court of Justice elections, dated 28 November: Written evidence, to be published

(Tom Tugendhat).

24Health Committee

Nursing workforce: Oral and written evidence, to be published (HC 353) (Dr Sarah Wollaston).

25Justice Committee

(1) Pre-legislative scrutiny: draft personal injury discount rate clause: Third Report, to be printed, with the formal minutes relating to the Report (HC 374);

(2) Correspondence with Dr Phillip Lee MP, Parliamentary Under-Secretary of State for Justice, relating to support of vulnerable and intimidated witnesses giving evidence: Written evidence, to be published;

(3) Correspondence with Dr Phillip Lee MP, Parliamentary Under-Secretary of State for Justice, relating to the evidence session on young adults and the youth custodial estate: Written evidence, to be published (HC 419);

(4) Correspondence with Philip Bowen, Director, Centre for Justice Innovation relating to the young adults at court project: Written evidence, to be published;

(5) Correspondence with Rt Hon David Lidington MP, Lord Chancellor and Secretary of State for Justice, relating to the work of the Ministry of Justice: Written evidence, to be published (HC 418);

(6) Correspondence with Sam Gyimah MP, Parliamentary Under-Secretary of State for Justice, relating to indeterminate sentences of imprisonment for public protection: Written evidence, to be published (HC 415)

(Robert Neill).

26Petitions Committee

(1) Record of the Committee’s decisions relating to e-petitions, to be published;

(2) Exempt non-EU NHS professionals from £35,000 salary threshold: Written evidence, to be published;

(3) Give British Commonwealth citizens in the UK for 5 years British nationality: Written evidence, to be published

(Helen Jones). 

27Public Administration and Constitutional Affairs Committee

(1) Devolution and exiting the EU

(i) Devolution and exiting the EU and Clause 11 of the European Union (Withdrawal) Bill: issues for consideration: First Report, to be printed, with the formal minutes relating to the Report (HC 484);

(ii) Oral and written evidence, to be published (HC 484);

(2) PHSO annual scrutiny: Written evidence, to be published (HC 492)

(Mr Bernard Jenkin). 

28Regulatory Reform Committee

Stephen McPartland reported, That he had been chosen as Chair of the Committee.

29Science and Technology Committee

(1) Genomics and genome editing in the NHS: Oral and written evidence, to be published (HC 349);

(2) Algorithms in decision-making: Written evidence, to be published (HC 351);

(3) Correspondence with the Chief Executive, Innovate UK, relating to the Committee’s inquiry into the Science Budget and Industrial Strategy: Written evidence, to be published;

(4) Correspondence with the Forensic Service Regulator, relating to Randox Testing Services: Written evidence, to be published;

(5) Research integrity: Written evidence, to be published (HC 350)

(Norman Lamb).

30Treasury Committee

(1) Budget Autumn 2017: Oral and written evidence, to be published (HC 600);

(2) Correspondence from the Chief Executive of the Financial Conduct Authority relating to the Royal Bank of Scotland Global Restructuring Group: Written evidence, to be published; 

(3) Correspondence from the Financial Secretary to the Treasury relating to scrutiny of the Finance Bill: Written evidence, to be published 

(Nicky Morgan).

John Bercow

Speaker

Westminster Hall

The sitting began at 9.30 am.

Business appointed by the Chairman of Ways and Means (Standing Order No. 10(6))

1Dr Elsie Inglis and the contribution of women to World War One

Resolved, That this House has considered Dr Elsie Inglis and the contribution of women to World War One.—(Ian Murray.)

2Voter registration in Nottingham North constituency

Resolved, That this House has considered voter registration in Nottingham North constituency.—(Alex Norris.)

The sitting was suspended between 11.30 am and 2.30 pm (Standing Order No. 10(1)(b)).

3Rohingya crisis

Motion made and Question proposed, That this House has considered the Rohingya crisis.—(Dr Roberta Blackman-Woods.)

The Chair announced a time limit on backbench speeches (under the authority of the Chairman of Ways and Means and Standing Order No. 47(1)).

Question again proposed.

At  4.00 pm, the Motion lapsed (Standing Order No. 10(6)).

4Charitable fundraising websites and associated charges

Resolved, That this House has considered charitable fundraising websites and associated charges.—(Mary Robinson.)

5Future of the rural economy in Wales

Motion made and Question proposed, That this House has considered the future of the rural economy in Wales.—(Ben Lake.)

The Chair announced a time limit on backbench speeches (under the authority of the Chairman of Ways and Means and Standing Order No. 47(1)).

Resolved, That this House has considered the future of the rural economy in Wales.

Sitting adjourned without Question put (Standing Order No. 10(14)).

Adjourned at 5.30 pm until tomorrow.

Lindsay Hoyle

Chairman of Ways and Means

Papers Laid

Papers subject to Negative Resolution

1Universities of Oxford and Cambridge

(1) Statute, dated 19th July 2017, made by the Governing Body of the College of The Lady Frances Sidney Sussex in the University of Cambridge, revising the existing Statutes of the College (by Act), with an Explanatory Memorandum (by Command) (Secretary Justine Greening).

(2) Statute, dated 22nd May 2017, made by the Governing Body of St. Hilda's College in the University of Oxford, revising the existing Statutes of the College (by Act), with an Explanatory Memorandum (by Command) (Secretary Justine Greening).

Other papers

2Animal Health

Contingency plan for exotic notifiable diseases of animals in England, including Foot and Mouth disease, Avian influenza, Newcastle disease and all other exotic notifiable diseases of animals (by Act) (Secretary Michael Gove)

3Bank of England

Financial Stability Report by the Financial Policy Committee: November 2017 (by Act) (Stephen Barclay)

4Foreign and Commonwealth Office

The Antarctic Treaty: Measures adopted at the Thirty-ninth Consultative Meeting held at Santiago, Chile, 23 May to 1 June 2016 (by Command) (Cm. 9542) (Secretary Boris Johnson)

5Life Chances

State of the Nation 2017: Social Mobility in Great Britain (by Act) (Secretary Justine Greening)

6National Audit

Report by the Comptroller and Auditor General on Department for Communities and Local Government: Investigation into the governance of Greater Cambridge Greater Peterborough Local Enterprise Partnership (by Act), to be printed (HC 410) (Clerk of the House)

7Treaty Series No. 24 (2017)

Agreement done at Dublin on 30 October 2015, between the United Kingdom of Great Britain and Northern Ireland and Ireland on the Mutual Recognition of Driving Disqualifications (with Exchange of Notes) (by Command) (Cm. 9544) (Secretary Boris Johnson)

8UK Borders

Report of the Independent Chief Inspector of Borders and Immigration: An inspection of asylum casework, April–August 2017 (by Act) (Secretary Amber Rudd)

 

Prepared 28 November 2017