Finance Bill

– in a Public Bill Committee on .

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  • Mr. Roger Gale
  • (Except clauses 4, 19, 23, 26 to 29, 87 to 92, 131 and 134 and schedules 1, 5 and 38) (1 speech)

    Good morning, ladies and gentlemen. I am pleased to see that you have made rapid progress during my absence.Schedule 26 Derivative contracts

  • Schedule 26 - Derivative contracts (5 speeches)

    I beg to move amendment No. 119, in page 324, line 31, at end insert— '(3) Nothing in this Schedule shall cause or require the recognition of income chargeable to tax by reason of any...

  • Clause 102 - Discounted securities etc (6 speeches)

    I beg to move amendment No. 167, in page 80, line 15, at end insert 'or for the transfer of the whole or part of a business or interest in a business carried on by him or by him and others in...

  • Schedule 29 - Gains and losses of a company from intangible fixed assets (39 speeches)

    I beg to move amendment No. 182, in page 373, line 33, at end insert 'except for those assets that are subject to Part 4, paragraph 26 (Realisation of a pre-commencement asset).'.

  • Schedule 30 - Gains and losses of a company from intangible fixed assets: consequential amendments

    Amendment made: No. 214, in page 442, line 26, leave out 'royalties in respect of'.—[John Healey.] Schedule 30, as amended, agreed to.

  • Clause 104 - Valuation of trading stock on transfer of trade (3 speeches)

    I beg to move amendment No. 185, in page 81, line 29, after 'assets', insert 'to a connected person'. The amendment has been suggested to us by the Institute of Chartered Accountants because it...

  • Schedule 31 - Gains of insurance company from venture capital investment partnership

    Amendments made: No. 215, in page 447, line 32, leave out to end of line 19 on page 448 and insert— 'Meaning of ''venture capital investment partnership'' 2 (1) A ''venture capital...

  • Schedule 32 - Lloyd's underwriters (7 speeches)

    I beg to move amendment No. 105, in page 453, line 3, after 'effect', insert 'in the corresponding underwriting year'. The Chairman: With this we may discuss the following amendments: Government...

  • Clause 86 - Life policies etc: chargeable events (5 speeches)

    I beg to move amendment No. 187, in page 60, line 35, at end insert— '(1A) Section 539 (introductory) is amended as follows. (1B) In subsection (1) (scope of Chapter II of Part XIII of...