- [Part I]
[Sir Nicholas Winterton in the Chair] - (Except Clauses 1, 4, 5, 9, 14, 22, 42, 56, 57, 124, 130 to 135, 138, 139, 148 and 184 and Schedules 5, 6, 19 and 25, and any new Clauses and Schedules tabled by Friday 9th May 2003 relating to excise duty on spirits or R&D tax credits for oil exploration.) (1 speech)
If hon. Members want to take jackets or cardigans off, they are free to do so, as I indicated earlier.Clause 34 Time limit and right to further review - Clause 34 - Time limit and right to further review (7 speeches)
I beg to move amendment No. 123, in clause 34, page 26, line 23, leave out 'given' and insert 'issued by the taxpayer'. - Clause 35 - Powers of Commissioners on a review (22 speeches)
I beg to move amendment No. 131, in clause 35, page 27, line 13, leave out 'confirmed the decision' and insert 'varied the decision as requested by the applicant'. - Clause 37 - Appeal Tribunals (2 speeches)
I beg to move amendment No. 158, in clause 37, page 28, line 4, leave out '35' and insert '36'. Clause 37 provides for appeals against decisions by Customs and Excise to be settled by agreement.... - Clause 38 - Admissibility of certain (2 speeches)
Question proposed, That the clause stand part of the Bill. - Clause 41 - Regulations and orders (1 speech)
Question proposed, That the clause stand part of the Bill. - Clause 147 - Meaning of ''permanent establishment'' (25 speeches)
I beg to move amendment No. 99, in clause 147, page 85, line 29, leave out 'business of the company' and insert 'company's trade'. - Clause 149 - Non-resident companies: assessment, (9 speeches)
I beg to move amendment No. 95, in clause 149, page 89, line 15, at end insert— '(3A) Where the UK representative of a non-resident company is a person separate from that company it shall... - Clause 150 - Non-resident companies: extent (3 speeches)
I beg to move amendment No. 97, in clause 150, page 90, leave out lines 5 to 7. This is a probing amendment relating to non-resident companies and the extent of charge to income tax. The clause... - Clause 151 - Non-resident companies: transactions (2 speeches)
Question proposed, That the clause stand part of the Bill. - Schedule 26 - Non-resident companies: transactions (13 speeches)
I beg to move amendment No. 92A, in schedule 26, page 344, leave out lines 36 to 38 and insert— '(c) either— (i) the remuneration he receives in respect of the transaction for the... - Clause 152 - General replacement of refrences to (3 speeches)
Question proposed, That the clause stand part of the Bill. - Clause 153 - Double taxation relief: profits attributable (1 speech)
Question proposed, That the clause stand part of the Bill. - Clause 155 - Overseas life insurance companies (9 speeches)
Question proposed, That the clause stand part of the Bill. - Clause 163 - Avoidance affecting proceeds (12 speeches)
I beg to move amendment No. 9, in clause 163, page 106, line 9, at beginning insert 'or would' after the bracket.
