Public Bill Committees
Finance Bill

• Finance Bill, 1st sitting (0 speeches)
  [Mr. Roger Gale in the Chair]
  • (Except clauses 1, 3, 7, 8, 12, 20, 21, 25, 67 and 81 to 84, schedules 1, 18, 22 and 23, and new clauses relating to microgeneration) (8 speeches)
    Good afternoon ladies and gentlemen. Welcome to the first sitting of the 2007 Finance Bill. For the convenience and comfort of Members, it may be interesting to note that, as long as I am in the...
  • Clause 2 (34 speeches)
    Charge and main rates for financial year 2008
  • Clause 4 (38 speeches)
    Rates and rate bands for 2010-11
  • Clause 5 (7 speeches)
    Rates of duty on alcoholic liquor
• Finance Bill, 2nd sitting (0 speeches)
  [Mr. Eric Illsley in the Chair]
  • (Except clauses 1, 3, 7, 8, 12, 20, 21, 25, 67 and 81 to 84, schedules 1, 18, 22 and 23, and new clauses relating to microgeneration) - Clause 5 (49 speeches)
    Rates of duty on alcoholic liquor
  • Clause 6 (10 speeches)
    Rates of tobacco products duty
• Finance Bill, 3rd sitting (0 speeches)
  [Mr. Roger Galein the Chair]
  • (Except clauses 1, 3, 7, 8, 12, 20, 21, 25, 67 and 81 to 84, schedules 1, 18, 22 and 23, and new clauses relating to microgeneration) - Clause 6 (14 speeches)
    Rates of tobacco products duty
  • Clause 9 (4 speeches)
    Amusement machine licence duty
  • Clause 10 (48 speeches)
    Fuel duty rates and rebates
  • Clause 11 (19 speeches)
    Rates of vehicle excise duty
  • Clause 13 (2 speeches)
    Rates of climate change levy
  • Clause 14 (7 speeches)
    Rates of aggregates levy
  • Clause 15 (9 speeches)
    Rates of landfill tax
  • Clause 16 (5 speeches)
    Emissions trading: charges for allocations
• Finance Bill, 4th sitting (0 speeches)
  (Morning)
  • (Except clauses 1, 3, 7, 8, 12, 20, 21, 25, 67 and 81 to 84, schedules 1, 18, 22 and 23, and new clauses relating to microgeneration) - Clause 17 (17 speeches)
    Corporation tax deduction for expenditure on energy-saving items
  • Clause 19 (76 speeches)
    SDLT relief for new zero-carbon homes
  • Clause 22 (2 speeches)
    Aggregates levy: exemption for aggregate removed from railways etc
  • Clause 24 (11 speeches)
    Landfill tax: bodies concerned with the environment
• Finance Bill, 5th sitting (0 speeches)
  [Mr. Eric Illsley in the Chair]
  • None (2 speeches)
    On a point of order, Mr. Illsley, and I welcome you to the Chair. This morning, when Mr. Gale was in the Chair, it came to light that Committee members had not received copies of the draft...
  • Schedule 3 (32 speeches)
    Managed service companies
  • Clause 26 (1 speech)
    Restrictions on trade loss relief for partners
  • Schedule 4 (21 speeches)
    Restrictions on trade loss relief for partners
• Finance Bill, 6th sitting (0 speeches)
  [Mr. Eric Illsley in the Chair]
  • (Except clauses 1,3,7,8,12,20,21,25,67 and 81 to 84, schedules 1, 18, 22 and 23, and new clauses relating to microgeneration) - Clause 27 (42 speeches)
    Extension of restrictions on allowable capital losses
• Finance Bill, 7th sitting (0 speeches)
  [Mr. Roger Gale in the Chair]
  • (Except clauses 1, 3, 7, 8, 12, 20, 21, 25, 67 and 81 to 84, schedules 1, 18, 22 and 23, and new clauses relating to microgeneration) - Clause 27 (8 speeches)
    Extension of restrictions on allowable capital losses
  • Clause 28 (8 speeches)
    Life policies etc: effect of rebated or reinvested commission
  • Schedule 5 (12 speeches)
    Avoidance involving financial arrangements
  • Schedule 6 (7 speeches)
    Companies carrying on business of leasing plant or machinery
  • Clause 31 (5 speeches)
    Restrictions on companies buying losses or gains: tax avoidance schemes
  • Clause 32 (7 speeches)
    Lloyd’s corporate members: restriction of group relief
  • Clause 33 (6 speeches)
    Employee benefit contributions
• Finance Bill, 8th sitting (0 speeches)
  [Mr. Roger Gale in the Chair]
  • (Except clauses 1, 3, 7, 8, 12, 20, 21, 25, 67 and 81 to 84, schedules 1, 18, 22 and 23, and new clauses relating to microgeneration) - Clause 34 (3 speeches)
    Schemes etc designed to increase double taxation relief
  • Clause 35 (78 speeches)
    Industrial and agricultural buildings allowances
  • Clause 37 (12 speeches)
    Insurance companies: gross roll-up business etc
  • Schedule 7 (17 speeches)
    Insurance business: gross roll-up business etc
  • Clause 38 (2 speeches)
    Insurance companies: basis of taxation etc
  • Schedule 8 (0 speeches)
    Insurance companies: basis of taxation etc.
  • Schedule 9 (3 speeches)
    Insurance companies: transfers etc
• Finance Bill, 9th sitting (0 speeches)
  [Mr. Eric Illsley in the Chair] (Except clauses 1, 3, 7, 8, 12, 20, 21, 25, 67 and 81 to 84, schedules 1, 18, 22 and 23, and new clauses relating to microgeneration)
  • Schedule 9 (3 speeches)
    Insurance companies: transfers etc
  • Schedule 10 (16 speeches)
    Insurance companies: miscellaneous
  • Schedule 11 (3 speeches)
    Technical provisions made by general insurers
  • Clause 46 (4 speeches)
    Sale and repurchase of securities
  • Schedule 13 (0 speeches)
    Sale and repurchase of securities
  • Schedule 15 (9 speeches)
    Controlled foreign companies
  • Clause 48 (4 speeches)
    Vaccine research relief: amount of deduction for SMEs
  • Clause 49 (2 speeches)
    Research and development tax relief: definition of SME etc
  • Schedule 16 (14 speeches)
    Venture capital schemes etc
  • Clause 51 (4 speeches)
    Real Estate Investment Trusts
  • Schedule 17 (31 speeches)
    Real Estate Investment Trusts
  • Clause 52 (5 speeches)
    Alternative finance investment bond
  • Clause 54 (4 speeches)
    Trust income
  • Clause 55 (2 speeches)
    Trust gains on contracts for life insurance
  • Clause 56 (3 speeches)
    Offshore funds
  • Clause 57 (2 speeches)
    Election out of special film rules for film production companies
• Finance Bill, 10th sitting (0 speeches)
  [Mr. Eric Illsley in the Chair]
  • (Except clauses 1, 3, 7, 8, 12, 20, 21, 25, 67 and 81 to 84, schedules 1, 18, 22 and 23, and new clauses relating to microgeneration) - Clause 58 (5 speeches)
    Securitisation companies
  • Clause 59 (5 speeches)
    Gift aid: limits
  • Clause 60 (0 speeches)
    Enterprise management incentives: excluded activities
  • Clause 61 (2 speeches)
    Benefits code: Whether employment is “lower-paid employment”
  • Clause 63 (4 speeches)
    Armed forces: the Operational Allowance
  • Clause 65 (21 speeches)
    Charge on benefits received by former owner of property: late elections
• Finance Bill, 11th sitting (0 speeches)
  [Mr. Roger Gale in the Chair]
  • (Except clauses 1, 3, 7, 8, 12, 20, 21, 25, 67 and 81 to 84, schedules 1, 18, 22 and 23, and new clauses relating to microgeneration) - Clause 65 (1 speech)
    Charge on benefits received by former owner of property: late elections
  • Schedule 19 (15 speeches)
    Alternatively secured pensions and transfer lump sum death benefit etc
  • Clause 69 (2 speeches)
    Miscellaneous
  • Schedule 20 (5 speeches)
    Pension schemes etc: miscellaneous
  • Clause 70 (26 speeches)
    Anti-avoidance
  • Clause 71 (12 speeches)
    Partnerships
  • Schedule 21 (4 speeches)
    Exemptions from stamp duty and SDRT: intermediaries, repurchases etc
• Finance Bill, 12th sitting (0 speeches)
  [Mr. Eric Illsley in the Chair]
  • (Except clauses 1, 3, 7, 8, 12, 20, 21, 25, 67 and 81 to 84, schedules 1, 18, 22 and 23, and new clauses relating to microgeneration) (0 speeches)
    Clause 73 ordered to stand part of the Bill.
  • Clause 74 (1 speech)
    SDLT: alternative finance arrangements
  • Clause 78 (2 speeches)
    Certain transfers of school land
  • Clause 85 (6 speeches)
    Search warrants
  • Clause 86 (3 speeches)
    Cross-border exercise of powers
  • Clause 87 (25 speeches)
    Personal tax returns
  • Clause 90 (0 speeches)
    Consequential amendments
  • Clause 92 (4 speeches)
    Mandatory electronic filing of returns
  • Clause 94 (2 speeches)
    Payment by cheque
  • Schedule 24 (11 speeches)
    Penalties for errors
• Finance Bill, 13th sitting (0 speeches)
  [Mr. Roger Gale in the Chair]
  • (Except clauses 1, 3, 7, 8, 12, 20, 21, 25, 67 and 81 to 84, schedules 1, 18, 22 and 23, and new clauses relating to microgeneration) (2 speeches)
    Good morning. The selection list is being copied and I shall make sure that it is distributed as soon as it arrives. I apologise that it was not here for the start of proceedings as it should...
  • Clause 97 (25 speeches)
    VAT: joint and several liability of traders in supply chain where tax unpaid
  • Clause 98 (2 speeches)
    VAT: non-business use etc of business goods
  • Clause 99 (2 speeches)
    VAT: transfers of going concerns
  • Clause 101 (1 speech)
    Abolition of PRT for fields recommissioned after earlier decommissioning
• Finance Bill, 14th sitting (0 speeches)
  [Mr. Roger Gale in the Chair]
  • (Except clauses 1, 3, 7, 8, 12, 20, 21, 25, 67 and 81 to 84, schedules 1, 18, 22 and 23, and new clauses relating to microgeneration) - Clause 101 (5 speeches)
    Abolition of PRT for fields recommissioned after earlier decommissioning
  • Schedule 25 (1 speech)
    Amendments connected with the Gambling Act 2005
  • Clause 105 (6 speeches)
    VED: exempt vehicles
  • Clause 106 (3 speeches)
    Limitation period in old actions for mistake of law relating to direct tax
  • Schedule 26 (3 speeches)
    Meaning of “Recognised Stock Exchange” etc
  • New Clause 2 (32 speeches)
    Trustee residence ‘(1) Section 69 of the Taxation of Chargeable Gains Act 1992 is amended as follows. (2) In subsection (2D) for the words after “were resident in the United...
  • New Clause 3 (0 speeches)
    Missing trader intra community fraud ‘HMRC shall lay a report before Parliament every three months on the measures taken by the Government to combat missing trader intra community (MTIC)...
  • Schedule 27 (7 speeches)
    Repeals