Finance Bill
Public Bill Committees
- Finance Bill, 1st sitting (0 speeches)
[Dr. Michael Clark in the Chair]- (Except clauses 1 to 3 and 16 to 53 and - schedules 4 to 11) (4 speeches)
Before I call the Minister, I will make an announcement to avoid points of order. It is traditional that Finance Bill Committee members are given green boxes in which to put their papers, which... - TABLE
(11 speeches)Sitting Proceedings Time for conclusion of proceedings 1st Clauses 4 to 6, Schedule 1, Clauses 7 to 9, Schedule 2, Clauses 10 to 15, Schedule 3, Clauses 54 to 56 -- 2nd Clauses 4 to 6, Schedule 1, Clauses 7 to 9, Schedule 2, Clauses 10 to 15, Schedule 3, Clauses 54 to 56 (so far as not previously concluded) 7 p.m. 3rd Clause 57, Schedule 12, Clauses 58 to 61, Schedule 13, Clause 93, Clause 62, Schedule 14 1 p.m. 4th Clause 63, Schedule 15, Clause 64, Schedule 16, Clause 65, Schedule 17, Clause 66, Schedule 18 7 p.m. 5th Clause 67, Schedule 19, Clause 68, Schedule 20, Clause 69, Schedule 21, Clause 70, Schedules 22 and 23, Clause 71, Schedule 24, Clauses 72 and 73 11.25 a.m. 6th Clauses 74 and 75, Clause 104, Clause 76, Schedule 25, Clauses 77 and 78 7 p.m. 7th Clause 79, Schedule 26, Clauses 80 and 81, Schedule 27, Clause 82 1 p.m. 8th Clause 79, Schedule 26, Clauses 80 and 81, Schedule 27, Clause 82 (so far as not previously concluded) 7 p.m. 9th Clauses 83 to 85 11.25 a.m. 10th Clause 86, Schedule 28 7 p.m. 11th Clauses 87 to 89 1 p.m. 12th Clause 90, Schedule 29, Clauses 91 and 92, Clause 94 7 p.m. 13th Clauses 95 and 96 11.25 a.m. 14th Clause 97, Schedule 30, Clause 98 7 p.m. 15th Clause 99, Schedule 31, Clauses 100 to 103, Clause 105 1 p.m. 16th New Clauses, New Schedules, Clauses 106 and 107, Schedule 32, Clause 108 — 17th New Clauses, New Schedules, Clauses 106 and 107, Schedule 32, Clause 108 (so far as not previously concluded) — 18th New Clauses, New Schedules, Clauses 106 and 107, Schedule 32, Clause 108 (so far as not previously concluded) 7 p.m.
It is a pleasure to see you in the Chair, Dr. Clark, and to know that last year's proceedings were so gripping that you could not resist coming back and that they have also attracted Mr. O'Hara... - Clause 4 - Rates of tobacco products duty (65 speeches)
Question proposed, That the clause stand part of the Bill. - Clause 5 - Dilution of cider (6 speeches)
Question proposed, That the clause stand part of the Bill.
- (Except clauses 1 to 3 and 16 to 53 and - schedules 4 to 11) (4 speeches)
- Finance Bill, 2nd sitting (0 speeches)
[Mr. Jimmy Hood in the Chair]- (Except clauses 1 to 3 and 16 to 53 and - schedules 4 to 11) - Clause 5 - Alcoholic liquor duties (16 speeches)
Question proposed [this day], That the clause stand part of the Bill. Question again proposed. - Clause 6 - General betting duty (23 speeches)
Question proposed, That the clause stand part of the Bill. - Clause 8 - Threshold for reduced general rate (12 speeches)
Question proposed, That the clause stand part of the Bill. - Clause 9 - Rates of duty for goods vehicles (5 speeches)
Question proposed, That the clause stand part of the Bill. - Clause 13 - Exemption of agricultural etc.vehicles (2 speeches)
Question proposed, That the clause stand part of the Bill - Clause 15 - Payments by Commissioners in case of error or delay (4 speeches)
Question proposed, That the clause stand part of the Bill. - Clause 54 - Charge and main rate for financial year 2002 (27 speeches)
Question proposed, That the clause stand part of the Bill.
- (Except clauses 1 to 3 and 16 to 53 and - schedules 4 to 11) - Clause 5 - Alcoholic liquor duties (16 speeches)
- Finance Bill, 3rd sitting (0 speeches)
[Mr. Edward O'Hara in the Chair]- (Except clauses 1 to 3 and 16 to 53and schedules 4 to 11) (3 speeches)
I welcome the Committee back. Before we commence, I shall make a statement about amendment No. 14 to schedule 13. The Government amendment to amendment No. 14 was tabled yesterday, so it is... - Clause 57 - Mileage allowances: exemptions and relief (8 speeches)
Question proposed, That the clause stand part of the Bill. - Schedule 12 - Mileage allowances (9 speeches)
Amendment made: No. 30, in page 142, line 43, leave out from `subsection (1),' to end of line 44 and insert `after ``provisions of this Chapter'' insert ``and sections 197AD and... - Clause 58 - Mileage allowances: nil liability notices (4 speeches)
Question proposed, That the clause stand part of the Bill. - Clause 59 - Employees' vehicles: withdrawal of capital allowances (3 speeches)
Question proposed, That the clause stand part of the Bill. - Clause 60 - Exemption for works bus services: extension to minibuses (5 speeches)
Question proposed, That the clause stand part of the Bill. - Clause 61 - Employee share ownership plans (2 speeches)
Question proposed, That the clause stand part of the Bill. - Schedule 13 - Employee share ownership plans: amendments (10 speeches)
Amendment proposed, No. 14, in page 146, line 2, at end insert— `Meaning of ``salary'' .—(1) In paragraph 48 after ``(PAYE)'' insert ``or which would be if that individual were... - Clause 93 - Exemptions in relation to employee share ownership plans (2 speeches)
The clause provides an exemption from stamp duty and stamp duty reserve tax when employees buy partnership or dividend shares from an ownership trust. Why has it been included in the Bill? I... - Schedule 14 - Enterprise management incentives: amendments (42 speeches)
I beg to move amendment No. 17, in page 147, line 37 at end insert— `Indexation of amounts .—(1) If the retail price index for the month of September preceding a year of assessment...
- (Except clauses 1 to 3 and 16 to 53and schedules 4 to 11) (3 speeches)
- Finance Bill, 4th sitting (0 speeches)
[Mr. Edward O'Hara in the Chair]- (Except clauses 1 to 3 and 16 to 53 and - schedules 4 to 11) (0 speeches)
Clause 63 ordered to stand part of the Bill. - Schedule 15 - Enterprise investment scheme: amendments (5 speeches)
I beg to move amendment No. 24, in page 156, line 35 at end insert `(and for these purposes an amount is significant in relation to the amount subscribed by an individual if it does not exceed 5... - Clause 64 - Venture capital (4 speeches)
Qn proposed, That the clause stand part of the Bill. - Schedule 16 - Venture capital (11 speeches)
I beg to move amendment No. 25, in page 169, line 20, after `(a)', insert `at least'. The amendment raises a brief drafting point. As drafted, the schedule provides that a figure of 80 per cent.... - Schedule 17 - Capital allowances: energy-saving plant and machinery (39 speeches)
Question proposed, That this schedule be the Seventeenth schedule to the Bill. - Schedule 18 - Capital allowances: fixtures provided in connection with energy management services (4 speeches)
Question proposed, That this schedule be the Eighteenth schedule to the Bill. - Schedule 19 - Capital allowances: conversion of parts of business premises into flats (22 speeches)
Question proposed, That this schedule be the Nineteenth schedule to the Bill. - Schedule 20 - Capital allowances: offshore oil infrastructure (1 speech)
I beg to move amendment No. 31, in page 194, line 8, at end insert— `(2) In section 57(2) of the Capital Allowances Act 2001 (available qualifying expenditure in pool includes amounts... - Schedule 21 - Capital allowances: minor amendments (9 speeches)
Question proposed, That this schedule be the 21st schedule to the Bill.
- (Except clauses 1 to 3 and 16 to 53 and - schedules 4 to 11) (0 speeches)
- Finance Bill, 5th sitting (0 speeches)
[Dr. Michael Clark in the Chair]- (Except clauses 1 to 3 and 16 to 53 and - schedules 4 to 11) (9 speeches)
Before we commence our proceedings, I wish to make two announcements. First, I promised the right hon. Member for Fylde (Mr. Jack) confirmation of the ruling that I made a week ago regarding... - Schedule 24 - Creative artists: relief for fluctuating profits (13 speeches)
Question proposed, That this schedule be the Twenty-Fourth schedule to the Bill. - Clause 76 - Taper relief: assets qualifying as business assets (10 speeches)
I beg to move amendment No. 34, in page 49, line 38, leave out `Those' and insert— `In subsection (7) of section 76 of the Finance Act 2000 for ``6th April 2000'' substitute ``6th April... - Schedule 25 - Capital gains tax: taper relief: business assets (9 speeches)
I beg to move amendment No. 42, in page 217, leave out lines 11 to 14 and insert `the trustees of the settlement'. This is a simple drafting amendment. As drafted, the words are redundant.... - Clause 77 - De-grouping charge: transitional relief (5 speeches)
Question proposed, That the clause stand part of the Bill. - Clause 78 - Attribution of gains of non-resident companies (26 speeches)
I beg to move amendment No. 36, in page 51, line 13, leave out `tenth' and insert `quarter'.
- (Except clauses 1 to 3 and 16 to 53 and - schedules 4 to 11) (9 speeches)
- Finance Bill, 6th sitting (0 speeches)
[Dr. Michael Clark in the Chair]- (Except clauses 1 to 3 and 16 to 53 andschedules 4 to 11) (1 speech)
Before we start today's proceedings, envelopes addressed to members of the Committee are on the Table to be picked up at an appropriate moment. Also, today may be a different sort of day. If... - Clause 79 - Double taxation relief (10 speeches)
Question proposed, That the clause stand part of the Bill. - Clause 81 - Life policies, life annuity contracts and capital redemption policies (12 speeches)
Question proposed, That the clause stand part of the Bill. - Schedule 27 - Life polices, life annuities and capital redemption policies (5 speeches)
I beg to move amendment No. 43, in page 226, line 41, after `jointly', insert `or in common'. This is the matter that my hon. Friend the Member for Torridge and West Devon (Mr. Burnett) was... - Clause 83 - Deduction of tax: payments between companies etc (17 speeches)
I beg to move amendment No. 44, in page 56, line 14, at beginning insert `If the Board reasonably believes that neither of the conditions set out in section 349B is satisfied then'. - Schedule 28 - Amendments to machinery of self-assessment (11 speeches)
I beg to move amendment No. 47, in page 243, line 27, after `jointly', insert `or separately'. We broadly welcome the reforms in the machinery of self-assessment, as does business generally.... - Clause 94 - VAT: children's car seats (17 speeches)
Question proposed, That the clause stand part of the bill.
- (Except clauses 1 to 3 and 16 to 53 andschedules 4 to 11) (1 speech)
- Finance Bill, 7th sitting (0 speeches)
[Mr. Edward O'Hara in the Chair]- (Except clauses 1 to 3 and 16 to 53 and - schedules 4 to 11) (1 speech)
In the present circumstances, it might be useful if, for the convenience of the Committee, I pointed out that a resolution has been passed by the Programming Sub-Committee. I call the Minister to... - Clause 95 - VAT: Residential Conversions and Renovations (7 speeches)
Before raising a point that the Charities Tax Reform Group has brought to my attention, I shall welcome the clause in general. The Government are right to introduce an extra relief for such... - Clause 96 - VAT: museums and galleries (3 speeches)
Question proposed, That the clause stand part of the Bill. - Clause 102 - Landfill tax: rate (62 speeches)
Question proposed, That the clause stand part of the Bill. - Clause 103 - Climate change levy (4 speeches)
Question proposed, That the clause stand part of the Bill. - New clause 16 - Limited liability partnerships: general (8 speeches)
'.—(1) For section 118ZA of the Taxes Act 1988 (treatment of limited liability partnerships) substitute— "Treatment of limited liability partnerships. 118ZA.—(1) For the... - New clause 17 - Limited liability partnerships: investment LLPs and property investment LLPs (2 speeches)
'.—(1) Schedule (Limited liability partnerships: investment LLPs and property investment LLPs) to this Act has effect with respect to limited liability partnerships whose business consists... - New clause 18 - Interest on unpaid tax, etc.: foot-and-mouth disease (0 speeches)
'.—(1) This section applies in any case where, in exercise of their powers of care and management, the Commissioners of Inland Revenue agree that, by reason of circumstances arising as a... - New clause 12 - Environmental protection rebates scheme (7 speeches)
(1) The Treasury may by order made by statutory instrument introduce a scheme of rebates to those persons charged with the aggregates levy and who have employed environmental protection measures... - New schedule 2 - Limited liability partnerships: investment LLPs and property investment LLPs (4 speeches)
Meaning of ``investment LLP'' and ``property investment LLP'' 1.—(1) In Part XIX of the Taxes Act 1988 (supplementary provisions), after section 842A insert— ``Meaning of ``investment...
- (Except clauses 1 to 3 and 16 to 53 and - schedules 4 to 11) (1 speech)