1st sitting · Thursday, 22 April 2021

[Sir Gary Streeter in the Chair]

• (Except Clauses 1 to 5; Clauses 6 to 14 and Schedule 1; Clauses 24 to 26; Clause 28; Clause 30 and Schedule 6; Clauses 31 to 33; Clause 36 and Schedule 7; Clause 40; Clause 41; Clause 86; Clauses 87 to 89 and Schedules 16 and 17; Clauses 90 and 91; Clauses 92 to 96 and Schedule 18; Clause 97 and Schedule 19; Clauses 109 to 111 and Schedules 21 and 22; Clause 115 and Schedule 27; Clauses 117 to 121 and Schedules 29 to 32; Clauses 128 to 130; any new Clauses or new Schedules relating to: the impact of any provision on the financial resources of families or to the subject matter of Clauses 1 to 5, 24 to 26, 28, 31 to 33, 40 and 86; the subject matter of Clauses 6 to 14 and Schedule 1; the impact of any provision on regional economic development; tax avoidance or evasion; the subject matter of Clauses 87 to 89 and Schedules 16 and 17 and Clauses 90 and 91; the subject matter of Clauses 92 to 96 and Schedule 18, Clause 97 and Schedule 19 and Clauses 128 to 130)

  2 speeches

  Welcome, everyone. We are going to have a lot of fun together over the next few days. Before we begin, I remind hon. Members to observe social distancing and to sit only in the places that are...

• Clause 15 - Extension of temporary increase in annual investment allowance

  5 speeches

  I beg to move amendment 15, in clause 15, page 9, line 16, at end insert— “(3) In paragraph 2(3) of Schedule 13 of that Act— (a) after...

• Clause 16 - Meaning of “general decommissioning expenditure”

  5 speeches

  Question proposed, That the clause stand part of the Bill.

• Clause 17 - Extensions of plant or machinery leases for reasons related to coronavirusClause 17

  2 speeches

  Question proposed, That the clause stand part of the Bill.

• Clause 18 - Temporary extension of periods to which trade losses may be carried back

  5 speeches

  Question proposed, That the clause stand part of the Bill.

• Schedule 2 - Temporary extension of periods to which trade losses may be carried back

  0 speeches

  Amendment made: 16, in schedule 2, page 101, line 34, leave out sub-paragraph (5).—(Jesse Norman.) This amendment clarifies that relief under Part 1 of Schedule 2 to the Bill...

• Clause 19 - R&D tax credits for SMEs

  4 speeches

  Question proposed, That the clause stand part of the Bill.

• Clause 20 - Extension of social investment tax relief for further two years

  7 speeches

  I beg to move amendment 23, in clause 20, page 13, line 20, l eave out “ 6 April 2023” and insert “ 6 April 2026”.

• Clause 21 - Workers’ services provided through intermediaries

  3 speeches

  Question proposed, That the clause stand part of the Bill.

• Clause 22 - Payments on termination of employment

  6 speeches

  I beg to move amendment 1, in clause 22, page 17, line 17, a fter “then” and before “ – ” insert “where it is to the benefit of...

• Clause 23 - Cash equivalent benefit of a zero-emissions van

  2 speeches

  Question proposed, That the clause stand part of the Bill.

• Clause 27 - Optional remuneration arrangements: statutory parental bereavement pay

  5 speeches

  Question proposed, That the clause stand part of the Bill.

• Clause 29 - Collective money purchase benefits

  4 speeches

  Question proposed, That the clause stand part of the Bill.

• Schedule 5 - Pension schemes: collective money purchase benefits

  0 speeches

  Amendments made: 17, to schedule 5, page 116, line 25, after “36(7)(b)” insert “or 87(7)(b)”. This amendment ensures that the new paragraph 2(9) of...

• Clause 34 - Repeal of provisions relating to the Interest and Royalties Directive

  2 speeches

  Question proposed, That the clause stand part of the Bill.

• Clause 35 - Payments made to victims of modern slavery etc

  4 speeches

  Question proposed, That the clause stand part of the Bill.

• Clause 37 - Relief for losses etc

  3 speeches

  Question proposed, That the clause stand part of the Bill.

• Clause 38 - Corporate interest restriction: minor amendments

  2 speeches

  Question proposed, That the clause stand part of the Bill.

• Clause 39 - Northern Ireland Housing Executive

  2 speeches

  Question proposed, That the clause stand part of the Bill.

2nd sitting · Thursday, 22 April 2021

[Sir Gary Streeter in the Chair]

• (Except Clauses 1 to 5; Clauses 6 to 14 and Schedule 1; Clauses 24 to 26; Clause 28; Clause 30 and Schedule 6; Clauses 31 to 33; Clause 36 and Schedule 7; Clause 40; Clause 41; Clause 86; Clauses 87 to 89 and Schedules 16 and 17; Clauses 90 and 91; Clauses 92 to 96 and Schedule18; Clause 97 and Schedule 19; Clauses 109 to 111 and Schedules 21 and 22; Clause 115 and Schedule 27; Clauses 117 to 121 and Schedules 29 to 32; Clauses 128 to 130; any new Clauses or new Schedules relating to: the impact of any provision on the financial resources of families or to the subject matter of Clauses 1 to 5, 24 to 26, 28, 31 to 33, 40 and 86; the subject matter of Clauses 6 to 14 and Schedule 1; the impact of any provision on regional economic development; tax avoidance or evasion; the subject matter of Clauses 87 to 89 and Schedules 16 and 17 and Clauses 90 and 91; the subject matter of Clauses 92 to 96 and Schedule 18, Clause 97 and Schedule 19 and Clauses 128 to 130) - Clause 42

  0 speeches

• Plastic packaging tax

  9 speeches

  Question proposed, That the clause stand part of the Bill.

• Clause 47 - Chargeable plastic packaging components

  5 speeches

  I beg to move amendment 20, in clause 47, page 26, line 4, at end insert— “(6) Before making regulations under subsection (5), the Commissioners must...

• Clause 51 - Plastic packaging components intended for export

  6 speeches

  Question proposed, That the clause stand part of the Bill.

• Clause 54 - The register

  7 speeches

  Question proposed, That the clause stand part of the Bill.

• Clause 59 - Notices imposing secondary or joint and several liability

  4 speeches

  Question proposed, That the clause stand part of the Bill.

• Clause 60 - Measurement of weight etc

  4 speeches

  Question proposed, That the clause stand part of the Bill.

• Clause 68 - Statements for business customers

  4 speeches

  Question proposed, That the clause stand part of the Bill.

• Clause 69 - Tax representatives of non-resident taxpayers

  3 speeches

  Question proposed, That the clause stand part of the Bill.

• Clause 70 - Adjustment of contracts

  3 speeches

  Question proposed, That the clause stand part of the Bill.

• Clause 71 - Groups of Companies

  6 speeches

  Question proposed, That the clause stand part of the Bill.

• Clause 72 - Prevention of artificial separation of business activities: directions

  3 speeches

  Question proposed, That the clause stand part of the Bill.

• Clause 74 - Death, incapacity or insolvency of person carrying on a business: regulations

  4 speeches

  Question proposed, That the clause stand part of the Bill.

• Clause 76 - Isle of Man: import and export of chargeable plastic packaging components

  2 speeches

  Question proposed, That the clause stand part of the Bill.

• Clause 77 - Fraudulent evasion

  3 speeches

  Question proposed, That the clause stand part of the Bill.

• Clause 82 - Minor and consequential amendments

  5 speeches

  Question proposed, That the clause stand part of the Bill.

3rd sitting · Tuesday, 27 April 2021

Morning

• (Except Clauses 1 to 5; Clauses 6 to 14 and Schedule 1; Clauses 24 to 26; Clause 28; Clause 30 and Schedule 6; Clauses 31 to 33; Clause 36 and Schedule 7; Clause 40; Clause 41; Clause 86; Clauses 87 to 89 and Schedules 16 and 17; Clauses 90 and 91; Clauses 92 to 96 and Schedule 18; Clause 97 and Schedule 19; Clauses 109 to 111 and Schedules 21 and 22; Clause 115 and Schedule 27; Clauses 117 to 121 and Schedules 29 to 32; Clauses 128 to 130; any new Clauses or new Schedules relating to: the impact of any provision on the financial resources of families or to the subject matter of Clauses 1 to 5, 24 to 26, 28, 31 to 33, 40 and 86; the subject matter of Clauses 6 to 14 and Schedule 1; the impact of any provision on regional economic development; tax avoidance or evasion; the subject matter of Clauses 87 to 89 and Schedules 16 and 17 and Clauses 90 and 91; the subject matter of Clauses 92 to 96 and Schedule 18, Clause 97 and Schedule 19 and Clauses 128 to 130)

  1 speech

  Before we begin, I remind Members to observe social distancing and to sit only in the places clearly marked. In line with the Commission’s decision, face coverings should be worn in...

• Clause 98 - Restriction of use of rebated diesel and biofuels

  5 speeches

  Question proposed, That the clause stand part of the Bill.

• Clause 99 - Rates of tobacco products duty

  3 speeches

  Question proposed, That the clause stand part of the Bill.

• Clause 100 - Rates for light passenger of light goods vehicles, motorcycles etc

  5 speeches

  Question proposed, That the clause stand part of the Bill.

• Clause 103 - Rates of air passenger duty from 1 April 2022

  3 speeches

  Question proposed, That the clause stand part of the Bill.

• Clause 104 - Amounts of gross gaming yield charged to gaming duty

  11 speeches

  Question proposed, That the clause stand part of the Bill.

• Clause 105 - Rates of climate change levy from 1 April 2022 to 31 March 2023

  9 speeches

  Question proposed, That the clause stand part of the Bill.