Wednesday, 10 July 1985
The House met at half-past Two o'clock
[MR. SPEAKER in the Chair]
Mr. Secretary Younger presented a Bill to confirm a Provisional Order under section 7 of the Private Legislation Prodecure (Scotland) Act 1936, relating to East Lothian District Council...
Mr. Secretary Younger presented a Bill to confirm a Provisional Order under section 7 of the Private Legislation Procedure (Scotland) Act 1936, relating to Shetland Islands Council: And the same...
Mr. Secretary Younger presented a Bill to confirm a Provisional Order under section 8 of the Private Legislation Procedure (Scotland) Act 1936, relating to Peterhead Harbours (South Bay...
asked the Secretary of State for the Environment how many representations he has received regarding the proposed privatisation of the regional water authorities.
asked the Secretary of State for the Environment how many acres of publicly owned derelict dormant land now appear on the register of vacant land; and how that compares with the figures for each...
asked the Secretary of State for the Environment if he will make a statement on his policy towards the control of office development in the light of the report on office rents and rates 1973 to...
asked the Secretary of State for the Environment what assessment he has made concerning the supply and demand for houses in the south-east of England.
asked the Secretary of State for the Environment if he has any plans to meet Liverpool city council leaders to discuss the council's recent decision about rates.
asked the Secretary of State for the Environment if he will institute a survey in all major cities of council housing stock to discover how much money necessary repairs will cost.
asked the Secretary of State for the Environment what progress has been made by the Government to save the Halvergate marshes.
asked the Secretary of State for the Environment what representations he has received since 19 June from the Association of County Councils on capital spending.
asked the Secretary of State for the Environment how many housing units built for the elderly were completed by local housing authorities in the years 1980, 1981, 1982, 1983 and 1984.
asked the Secretary of State for the Environment if he will list those local housing authorities which have expressed approval of current Government policy in respect of housing investment.
asked the Secretary of State for the Environment how many meetings there have been between officials of his Department and senior officers of Southwark borough council since the beginning of...
asked the Secretary of State for the Environment what responses he has received to his letter of 8 March asking for details of the effects of business rates on the location of employment.
On a point of order, Mr. Speaker. I wish to draw your attention to, and ask your advice about, written question No. 104, which stands in the name of the hon. Member for Westminster, North (Mr....
I beg to move, That leave be given to bring in a Bill to establish machinery to impose economic sanctions on trade with South Africa subject to conditions relating to the system of apartheid...
Mr. Richard Caborn accordingly presented a Bill to establish machinery to improve economic sanctions on trade with South Africa subject to conditions relating to the system of apartheid operated...
Not amended (in the Committee) and as amended (in the Standing Committee), considered.
'(1) Where in any accounting period of a body to which this section applies the rate of corporation tax exceeds such special rate as Parliament may fix for the purposes of this section the body...
I beg to move amendment No. 129, in page 2, line 6, at end insert— '(3A) With respect to wine or made-wine imported into or produced in the United Kingdom on or after 29th July 1985,...
I beg to move amendment No. 1, in page 2, line 26, leave out subsection (2) and add— '(2) In section 9(2) of the Hydrocarbon Oil Duties Act 1979 (oil delivered for home use for certain...
I beg to move amendment No. 2, in page 3, line 17, leave out clause 5. The amendment would remove clause 5 from the Bill. I do not wish to detain the House long, because the matter was debated...
Amendment made: No. 58, in page 106, line 21, leave out 'be omitted' and insert 'cease to have effect on the coming into operation of regulations under section 71A of the Alcoholic Liquor Duties...
I beg to move amendment No. 141, in page 9, line 33, leave out from 'conduct' to end of line 34 and insert 'is dishonest'.
I beg to move amendment No. 161, in page 11, line 36, leave out '£3,000 and 1½ per cent.' and insert '£10,000 and 5 per cent.'. I sense that there is broad support on both sides of...
Amendment made: No. 10, in page 14, line 10, leave out 'that he exercised all due diligence and'.—[Mr. Hayhoe.]
Amendment made: No. 11, in page 15, line 18, leave out 'that he exercised due diligence and'.—[Mr. Hayhoe.]
Amendments made: No. 12, in page 15, line 30, after '(10)', insert `and section 21(6)'.
Amendment made: No. 15, in page 20, line 11, at end add 'and any reference in this section to a prescribed accounting period is a reference to a period which begins on or after the day so...
Amendments made: No. 16, in page 20, line 37, leave out from 'If' to 'an' in line 39 and insert 'a surcharge liability notice is served by reason of default in respect of two prescribed...
I beg to move amendment No. 150, in page 22 leave out lines 35 and 36 and insert— '(c) repayment is not made.'. Clause 20 provides that where a delay is involved in the repayment of VAT to...
Amendment made: No. 20, in page 24, line 18, leave out from 'be' to end of line 19 and insert `for which entitlement to a payment under section 14(5) of the principal Act was...
I beg to move amendment No. 21, in page 26, line 9, leave out from `if' to end of line 10 and insert 'tax has'.
Amendment made: No. 23, in page 27, line 22, leave out '(disregarding any mitigation by the Commissioners)'.—[Mr. Hayhoe.]
I beg to move amendment No. 153, in page 31, line 29, at end insert `(5) Any reference in this section to a decision of a value added tax tribunal includes a reference to an order (however...
Amendment made: No. 24, in page 32,line 8, leave out made' and insert 'in force.'—[Mr. Hayhoe.]
Mr. J. Enoch Powell: I beg to move amendment No. 25, in page 33, line 17, leave out 'in Great Britain'. Clause 32 deals with relief for VAT in case of bad debts, and subsection (3) defines...
Amendments made: No. 27, in page 34, line 44, after 'conduct', insert '(a)'.
Amendment made: No. 30, in page 39, line 2, leave out 'relating to interest paid or credited'.—[Mr. Ian Stewart.]
10 pm
I beg to move amendment No. 31, in page 47, line 22, leave out from `restriction' to end of line 37 and insert 'in case of limited partners and others of reliefs in respect of losses, interest...
Amendments made: No. 67, in page 127, line 35, leave out from '(3)' to end of line 38 and insert: below— (a) in respect of a loss sustained by him in a trade, or of interest paid by him in...
I beg to move amendment No. 32, in page 51, line 38, leave out `(3) and' and insert `(2A) to'.
I beg to move amendment No. 155, in page 53, line 4, leave out '1986' and insert '1984'. This amendment is designed to bring forward the date on which the new capital allowance treatment for...
I beg to move amendment No. 38, in page 56, line 42, at end insert— '(8) Nothing in subsection (1) above affects the entitlement of any person to an allowance by virtue of section 85 of the...
Amendment made:
Mr. J. Enoch Powell: I beg to move amendment No. 39, in page 57, line 23, leave out '1986' and insert '1989'.
Amendment made: No. 42, in page 58, line 8, leave out `a building' and insert 'or of machinery or plant which forms part of a building or other structure'.—[Mr. Ian Stewart.]
Amendment made: No. 43, in page 62, line 10, leave out from 'Act' to 'on' and insert— (a) shall not have effect with respect to disposals of gilt-edged securities as defined in Schedule 2...
Amendment proposed: No. 164, in page 152, line 11, leave out 'following that'.—[Mr. Peter Rees.]
20.—(1) Where an election has been made under Schedule 6 to the Finance Act 1983 (parallel pooling) that election may be revoked, by notice in writing to the inspector not later than 31st...
22. This Part of this Schedule has effect with respect to premiums trust funds, within the meaning of Schedule 16 to the Finance Act 1973 (underwriters), and any reference in paragraph 23 below...
I beg to move amendment No. 45, in page 63, line 31, at end insert— (2) Where an individual who is a partner with his spouse in a business has retired on ill health grounds below the age of...
I beg to move amendment No. 91, in page 160, line 46, leave out 'date of the disposal' and insert 'end of the year of assessment in which the disposal occurred'.
I beg to move amendment No. 46, in page 71, line 35, leave out from 'them' to end of line 36. The purpose of this amendment is to remove from the draft legislation words which are at best...
Amendment made: No. 47, in page 75, line 8, leave out second 'as'.—[Mr. Peter Rees.]
Amendments made: No. 48, in page 76, line 26, after `period,' insert— `(ee)the transferor is not ordinarily resident in the United Kingdom during the chargeable period in which the transfer...
Amendment made: No. 126, in page 77, line 25, leave out '28th February 1985 and 27th February 1986' and insert 'certain dates'. —[Mr. Peter Rees.]
Amendments made: No. 97, in page 175, line 3, at end insert— '(2A) For the purposes of this Schedule a person is to be treated as not entitled to securities if he is not ordinarily resident...
Amendments made: No. 99, in page 178, line 5, at end insert— '(10) Where, in Scotland, two or more persons carry on a trade or business in partnership, any partnership dealings shall be...
12A. — (1) Where there is a conversion of securities the person who was entitled to them immediately before the conversion shall be treated for the purposes of this Chapter as...
18A. In paragraphs 18B to 18H below "approved association of underwriters", "business" and "premiums trust fund" have the meanings given by paragraph 16(1) of Schedule 10 to the Taxes Act.
Amendment made: No. 51, in page 83, line 8, leave out 'below to contain a certificate' and insert 'or (2) below to be certified'.—[Mr. Ian Stewart.]
Amendments made: No. 52, in page 84, line 10, at end insert— '(4A) Where on an intestacy property is appropriated by a personal representative in or towards satisfaction of any interest of...
I beg to move amendment No. 157, in page 90, line 1, leave out clause 89. This is the clause which abolishes development land tax, and we discussed it in some detail in Committee of the whole House.
Amendments made: No. 104, in page 196, line 29, leave out 'beneficially entitled' and insert 'entitled (either beneficially or otherwise)'.
1. In this Part of this Schedule— (a) a "company owned by a consortium" means either such a trading company as is referred to in paragraph (a) or paragraph (b) of subsection (2) of section...
2.—(1) For the purpose of a consortium claim in respect of the loss or other amount of any relevant accounting period of a group/consortium company, that loss or other amount shall be...
3.—(1) In any case where— (a)a consortium claim is made by a group/consortium company in respect of a loss or other amount of an accounting period of a member of the consortium,...
4.—(1) Where a company owned by a consortium— (a) has in any relevant accounting period incurred such a loss as is referred to in section 259(1) of the Taxes Act, and(b) has profits...
5.—(1) This paragraph applies where— (a) a company (in this paragraph referred to as "the link company") which is a member of a consortium is also a member of a group of companies;...
7.—(1) In any case where— (a) a consortium claim is made in respect of the loss or other amount of a relevant accounting period of a company owned by a consortium (in this paragraph...
9.— (1) At the beginning of subsection (3) there shall be inserted the words "Subject to subsections (3A) and (3B) below".
1. — (1) Where the provisions of section [Withdrawal of right of certain non-resident companies to payment of tax credits] of this Act apply so as to withdraw the entitlement of a company...
2. — (1) This paragraph has effect where a company to which section [Withdrawal of right of certain non-resident companies to payment of tax credits] applies has a qualifying presence in a...
3.—(1) in any case where arrangements are made, whether before or after section [Withdrawl of right of certain non-resident companies to payment of tax credits] comes into force, as a...
4.—(1) Where it appears to the Board that the provisions of section [Withdrawal of right of certain non-resident companies to payment of tax credits] and this Schedule may apply to a...
5.—(1) In this Schedule and section [Withdrawal of right of certain non-resident companies to payment of tax credits] of this Act— group" and "member of a group" shall be construed in...
Amendments made: No. 159, in page 203, line 32, column 3, at beginning insert 'In section 263(4), the words "as respects more than one surrendering company".'.
Motion made, and Question proposed, That this House do now adjourn.—[Mr. Neubert.]
Debates in the House of Commons are an opportunity for MPs from all parties to scrutinise government legislation and raise important local, national or topical issues.
And sometimes to shout at each other.