Finance (No.2) Bill
Public Bill Committees
- Finance (No.2) Bill, 1st sitting (4 speeches)
[Mr. EdwardO'Hara in the Chair] (Except clauses 13 to 15, 26, 61, 91 and 106, schedule 14, and new clauses relating to the effect of provisions of the Bill on section 18 of the Inheritance Tax...
- Clause 1 (40 speeches)
Rates of tobacco products duty
- Clause 2 (60 speeches)
Tobacco products duty: evasion
- Finance (No. 2) Bill, 2nd sitting (2 speeches)
[Mr. Edward O'Harain the Chair] (Except clauses 13 to 15, 26, 61, 91 and 106, schedule 14, and new clauses relating to the effect of provisions of the Bill on section 18 of the Inheritance Tax...
- Clause 2 (17 speeches)
Tobacco products duty: evasion
- Clause 3 (6 speeches)
Rate of duty on beer
- Clause 4 (5 speeches)
Rates of duty on wine and made-wine
- Clause 5 (5 speeches)
Repeal of provisions of ALDA 1979 of no practical utility etc
- Clause 6 (7 speeches)
Rates until 1st September 2006
- Clause 7 (36 speeches)
Rates from 1st september 2006
- Clause 8 (18 speeches)
Road vehicles
- Finance (No. 2) Bill, 3rd sitting (0 speeches)
[Mr. Edward O'Harain the Chair] (Except clauses 13 to 15, 26, 61, 91 and 106, schedule 14, and new clauses relating to the effect of provisions of the Bill on section 18 of the Inheritance Tax...
- Clause 9 (12 speeches)
General betting duty: gaming machines 9.5 am
- Clause 10 (3 speeches)
Rates of gaming duty
- Clause 11 (3 speeches)
Definition of “gaming machine”
- Clause 12 (9 speeches)
Classes of machine and rates of duty
- Clause 16 (4 speeches)
Gaming machines
- Clause 17 (20 speeches)
Buildings and land
- Clause 18 (5 speeches)
Value of imported works of art etc: auctioneer’s commission
- Finance (No. 2) Bill, 4th sitting (0 speeches)
[Mr. Edward O'Hara in the Chair] (Except clauses 13 to 15, 26, 61, 91 and 106, schedule 14, and new clauses relating to the effect of provisions of the Bill on section 18 of the Inheritance Tax...
- Clause 18 (27 speeches)
Value of imported works of art etc: auctioneer’s commission
- Clause 19 (45 speeches)
Missing trader intra-community fraud
- Clause 20 (15 speeches)
Power to inspect goods
- Clause 21 (7 speeches)
Directions to keep records where belief VAT might not be paid
- Clause 22 (5 speeches)
Treatment of credit vouchers
- Finance (No. 2) Bill, 5th sitting (0 speeches)
[Mr. Joe Bentonin the Chair] (Except clauses 13 to 15, 26, 61, 91 and 106, schedule 14, and new clauses relating to the effect of provisions of the Bill on section 18 of the Inheritance Tax Act 1984)
- Clause 23 (12 speeches)
Charges and rates for 2006-07
- Clause 24 (3 speeches)
Charge and main rate for financial year 2007
- Clause 25 (1 speech)
Small companies’ rate and fraction for financial year 2006
- Clause 27 (19 speeches)
Group relief where surrendering company not resident in UK
- Schedule 1 (28 speeches)
Group relief where surrendering company not resident in the UK
- Clause 28 (4 speeches)
Relief for research and development: subjects of clinical trials
- Schedule 3 (9 speeches)
Claims for relief for research and development
- Clause 30 (3 speeches)
Temporary increase in amount of first-year allowances for small enterprises
- Finance (No. 2) Bill, 6th sitting (0 speeches)
[Sir John Butterfillin the Chair] (Except clauses 13 to 15, 26, 61, 91 and 106, schedule 14, and new clauses relating to the effect of provisions of the Bill on section 18 of the Inheritance Tax...
- Clause 30 (11 speeches)
Temporary increase in amount of first-year allowances for small enterprises
- Clause 31 (9 speeches)
Meaning of “film” and related expressions
- Clause 32 (62 speeches)
Meaning of “film production company”
- Finance (No. 2) Bill, 7th sitting (0 speeches)
[Mr. Joe Bentonin the Chair] (Except clauses 13 to 15, 26, 61, 91 and 106, schedule 14, and new clauses relating to the effect of provisions of the Bill on section 18 of the Inheritance Tax Act 1984)
- Clause 32 (9 speeches)
Meaning of “film production company”
- Clause 33 (2 speeches)
Meaning of “film-making activities” etc.
- Clause 35 (0 speeches)
Meaning of “uk expenditure”
- Clause 36 (2 speeches)
Meaning of “qualifying co-production” and “co-producer”
- Clause 37 (2 speeches)
Taxation of activities of film production company
- Schedule 4 (23 speeches)
Taxation of activities of film production company
- Finance (No. 2) Bill, 8th sitting (0 speeches)
[sir john butterfillin the Chair] (Except clauses 13 to 15, 26, 61, 91 and 106, schedule 14 and new clauses relating to the effect of provisions of the Bill on section 18 of the Inheritance Tax...
- Schedule 4 (3 speeches)
taxation of activities of film production company
- Clause 39 (10 speeches)
Conditions of relief: intended theatrical release
- Clause 40 (2 speeches)
Conditions of relief: British Film
- Schedule 5 (36 speeches)
Film tax relief: further provisions
- Clause 45 (5 speeches)
Films: terminal losses
- Clause 46 (1 speech)
Films: withdrawal of existing reliefs (corporation tax)
- Clause 54 (44 speeches)
Transactions with substantial donors
- Finance (No.2) Bill, 9th sitting (0 speeches)
[Mr. Edward O’Harain the Chair] (Except clauses 13 to 15, 26, 61, 91 and 106, schedule 14, and new clauses relating to the effect of provisions of the Bill on section 18 of the Inheritance...
- Clause 56 (7 speeches)
Trade profits
- Clause 57 (5 speeches)
Gift aid relief for companies wholly owned by one or more charities
- Clause 58 (5 speeches)
Extension of restrictions on gift aid payments by close companies
- Clause 59 (3 speeches)
Cars with a co2 emissions figure
- Clause 60 (7 speeches)
Mobile telephones
- Clause 63 (2 speeches)
Power to exempt use of vouchers or tokens to obtain exempt benefits
- Clause 64 (4 speeches)
Payments to or in respect of victims of National-Socialist persecution
- Clause 65 (4 speeches)
London Organising Committee
- Clause 68 (6 speeches)
Competitors and staff
- Clause 69 (26 speeches)
Restriction on a company’s allowable losses
- Clause 70 (4 speeches)
Restrictions on companies buying losses or gains
- Finance (No. 2) Bill, 10th sitting (0 speeches)
[Sir John Butterfillin the Chair] (Except clauses 13 to 15, 26, 61, 91 and 106, schedule 14 and new clauses relating to the effect of provisions of the Bill on section 18 of the Inheritance Tax...
- Clause 70 (7 speeches)
Restrictions on companies buying losses or gains
- Clause 71 (4 speeches)
Other avoidance involving losses accruing to companies
- Clause 75 (2 speeches)
Interest relief: film partnership
- Schedule 6 (9 speeches)
Avoidance involving financial arrangements
- Clause 78 (7 speeches)
Controlled foreign companies and treaty non-resident companies
- Schedule 7 (18 speeches)
Transfer of assets abroad
- Clause 80 (6 speeches)
Restriction of exemption from charge to income tax
- Finance (No. 2) Bill, 11th sitting (5 speeches)
[Mr. Edward O’Harain the Chair] (Except clauses 13 to 15, 26, 61, 91 and 106, schedule 14 and new clauses relating to the effect of provisions of the Bill on section 18 of the Inheritance...
- Schedule 8 (22 speeches)
Long funding leases of plant or machinery
- Schedule 9 (9 speeches)
Leases of plant or machinery: miscellaneous amendments
- Finance (No. 2) Bill, 12th sitting (0 speeches)
[Mr. Edward O'Harain the Chair] (Except clauses 13 to 15, 26, 61, 91 and 106, schedule 14, and new clauses relating to the effect of provisions of the Bill on section 18 of the Inheritance Tax...
- Schedule 9 (4 speeches)
Leases of plant or machinery: miscellaneous amendments
- Schedule 10 (3 speeches)
Sale etc of lessor companies etc
- Clause 84 (3 speeches)
Disposal of plant or machinery subject to lease where income retained
- Clause 86 (4 speeches)
Insurance companies
- Schedule 11 (34 speeches)
Insurance companies
- Schedule 12 (12 speeches)
Settlements: Amendment of TCGA 1992 etc
- Finance (No. 2) Bill, 13th sitting (0 speeches)
[Sir John Butterfill in the Chair] (Except clauses 13 to 15, 26, 61, 91 and 106, schedule 14, and new clauses relating to the effect of the provisions of the Bill on section 18 of the Inheritance...
- Schedule 12 (7 speeches)
Settlements: amendment of TCGA 1992 etc
- Schedule 13 (7 speeches)
Settlements: amendments to ICTA andITTOIA 2005 etc
- Clause 90 (4 speeches)
Special trusts tax rates not to apply to social landlords’ service charge income
- Clause 92 (15 speeches)
Avoidance using options etc
- Clause 93 (1 speech)
Corporation tax relief for shares acquired under EMI option
- Clause 95 (3 speeches)
Profit share agency
- Clause 96 (1 speech)
Diminishing shared ownership
- Clause 99 (6 speeches)
Amendment of section 29 of theEnergyAct 2004
- Clause 100 (4 speeches)
Amendment of section 30 of theEnergy Act 2004
- Clause 101 (4 speeches)
Securitisation companies
- Schedule 15 (13 speeches)
Accountancy change: spreading of adjustment
- Finance (No. 2) Bill, 14th sitting (0 speeches)
[Mr. Joe Bentonin the Chair] (Except clauses 13 to 15, 26, 61, 91 and 106, schedule 14, and new clauses relating to the effect of provisions of the Bill on section 18 of the Inheritance Tax Act 1984)
- Clause 103 (18 speeches)
Real Estate Investment Trusts
- Clause 104 (15 speeches)
Property rental business
- Schedule 16 (1 speech)
Excluded business and Income
- Finance (No. 2) Bill, 15th sitting (0 speeches)
[Mr. Joe Benton in the Chair] (Except clauses 13 to 15, 26, 61, 91 and 106, schedule 14, and new clauses relating to the effect of provisions of the Bill on section 18 of the Inheritance Tax Act 1984)
- Schedule 16 (19 speeches)
Excluded business and income
- Clause 107 (58 speeches)
Conditions for tax-exempt business
- Clause 108 (2 speeches)
Conditions for balance of business
- Clause 111 (3 speeches)
Effects of entry
- Clause 112 (11 speeches)
Entry Charge
- Clause 113 (2 speeches)
Ring-fencing of tax-exempt business
- Clause 114 (13 speeches)
Maximum shareholding
- Clause 116 (6 speeches)
Minor or inadvertent breach
- Clause 121 (2 speeches)
Distributions: liability to tax
- Clause 125 (8 speeches)
Movement of assets out of ring-fence
- Clause 129 (1 speech)
Termination by notice: Commissioners
- Clause 130 (0 speeches)
Automatic termination for breach of requirement
- Schedule 17 (13 speeches)
Group Real Estate Investment Trusts: modifications
- Clause 143 (4 speeches)
Section 139 TCGA 1992
- Clause 144 (2 speeches)
Housing investment trusts: repeal
- Clause 146 (3 speeches)
Commencement
- Finance (No. 2) Bill, 16th sitting (0 speeches)
[Mr. Joe Bentonin the Chair] (Except clauses 13 to 15, 26, 61, 91 and 106, schedule 14, and new clauses relating to the effect of provisions of the Bill on section 18 of the Inheritance Tax Act 1984)
- Clause 147 (4 speeches)
New basis for determining the market value of oil
- Schedule 18 (1 speech)
Oil taxation: market value of oil
- Clause 149 (4 speeches)
Crude oil: power to make regulations
- Clause 150 (3 speeches)
Oil: nomination scheme
- Clause 151 (0 speeches)
Oil: amendment of Schedule 10 to FA 1987
- Clause 152 (0 speeches)
Oil: nomination excesses and corporation tax
- Clause 153 (22 speeches)
Increase in rate of supplementary charge
- Clause 155 (3 speeches)
Ring fence expenditure supplement
- Clause 156 (36 speeches)
Rates and rate bands for 2008-09 and 2009-10
- Clause 157 (38 speeches)
Rules for trusts etc
- Schedule 20 (3 speeches)
Inheritance tax: rules for trusts etc
- Finance (No. 2) Bill, 17th sitting (0 speeches)
[Sir John Butterfillin the Chair] (Except clauses 13 to 15, 26, 61, 91 and 106, schedule 14, and new clauses relating to the effect of provisions of the Bill on section 18 of the Inheritance Tax...
- Schedule 20 (106 speeches)
Inheritance tax: rules for trusts etc
- Finance (No. 2) Bill, 18th sitting (0 speeches)
[Sir John Butterfill in the Chair] (Except clauses 13 to 15, 26, 61, 91 and 106, schedule 14, and new clauses relating to the effect of provisions of the Bill on section 18 of the Inheritance Tax...
- Schedule 20 (40 speeches)
Inheritance tax: rules for trusts etc
- Finance (No. 2) Bill, 19th sitting (0 speeches)
[Mr. Edward O'Hara in the Chair] (Except clauses 13 to 15, 26, 61, 91 and 106, schedule 14, and new clauses relating to the effect of provisions of the Bill on section 18 of the Inheritance Tax...
- Schedule 20 (91 speeches)
Inheritance tax: rules for trusts etc
- Schedule 21 (23 speeches)
Taxable property held by investment-regulated pension schemes
- Finance (No. 2) Bill, 20th sitting (0 speeches)
[Sir John Butterfill in the Chair] (Except clauses 13 to 15, 26, 61, 91 and 106, schedule 14 and new clauses relating to the effect of provisions of the Bill on section 18 of the Inheritance Tax...
- Schedule 21 (24 speeches)
Taxable property held by investment-regulated pension schemes
- Clause 160 (11 speeches)
Recycling of lump sums
- Clause 161 (4 speeches)
Raising of thresholds
- Schedule 22 (10 speeches)
Pension schemes: inheritance tax
- Schedule 23 (0 speeches)
Stamp duty land tax: amendments of Schedule 15 to FA 2003
- Clause 163 (10 speeches)
Raising of thresholds
- Schedule 25 (0 speeches)
Stamp duty land tax: amendments of Schedule 17a to FA 2003
- Clause 168 (4 speeches)
Demutualisation of insurance companies
- Clause 169 (1 speech)
Alternative finance
- Clause 171 (2 speeches)
Rate of landfill tax
- Clause 172 (3 speeches)
Climate change levy: rates
- Finance (No. 2) Bill, 21st sitting (0 speeches)
[Sir John Butterfill in the Chair] (Except clauses 13 to 15, 26, 61, 91 and 106, schedule 14 and new clauses relating to the effect of provisions of the Bill on section 18 of the Inheritance Tax...
- Clause 174 (10 speeches)
International tax enforcement arrangements
- Clause 178 (2 speeches)
Disclosure of information
- New Clause 8 (15 speeches)
EXEMPTION FROM PRE-OWNED ASSET TAX FOR ESTATES BELOW IHT THRESHOLD ‘(1) Schedule 15 to Finance Act 2004 is amended as follows. (2) At the beginning of paragraph 3(1), insert the words...
- New Clause 9 (6 speeches)
YIELD FROM FUEL DUTY AND VAT ON FUEL (NO. 2) ‘(1) The Chancellor of the Exchequer shall publish a forecast for the price of crude oil that shall include— (a) the anticipated yield...
- Schedule 26 (7 speeches)
Repeals
