50. Relief from tax (incidental and consequential charges)

Amendment of the Law – in the House of Commons at 9:44 pm on 30th March 2010.

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That it is expedient to authorise any incidental or consequential charges to any duty or tax (including charges having retrospective effect) that may arise from provisions designed in general to afford relief from taxation.

PROCEDURE (FUTURE TAXATION): That, notwithstanding anything to the contrary in the practice of the House relating to the matters that may be included in Finance Bills, any Finance Bill of the present Session may contain the following provisions taking effect in a future year-

(a) provision for corporation tax to be charged for the financial year 2011,

(b) provision increasing the rate of stamp duty land tax for residential property in cases where the relevant consideration is more than £1 million,

(c) provision about the standard rate of landfill tax,

(d) provision about the rate of aggregates levy,

(e) provision about the rates of climate change levy,

(f) provision for and in connection with the high income excess relief charge,

(g) provision about taxable benefits in respect of cars with a CO2 emissions figure,

(h) provision amending section 317 of the Income Tax (Earnings and Pensions) Act 2003, and

(i) provision exempting certain persons from income tax in respect of certain income arising in connection with the 2011 Champions League final.


That a Bill be brought in upon the foregoing Resolutions;

That the Chairman of Ways and Means, the Prime Minister, Mr. Chancellor of the Exchequer, Secretary Hilary Benn, Secretary John Denham, Secretary Ed Miliband, Secretary Yvette Cooper, Mr. Liam Byrne, Mr. Pat McFadden, Miss Sarah McCarthy-Fry, Mr. Ian Pearson and Mr. Stephen Timms introduce the Bill.

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