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Peter Atkinson: With this it will be convenient to discuss new clause 2—Personal allowances for 2009-10 for those aged over 65 ‘(1) For the tax year 2009-10 the amount specified in— (a) section 36 of ITA 2007, and (b) section 257(2) of ICTA, (personal allowance for those aged 65 to 74) is replaced with “£11,490”. (2) For the tax year 2009-10 the amount specified in— (a) section...
Peter Atkinson: That is not a point of order for me, but something that the hon. Member for Taunton might wish to explain.
Peter Atkinson: Order. I wish to clear some confusion in my mind. The hon. Gentleman can speak to clause 3 stand part—the entire clause—at this moment. We are not debating only the new clause; we are debating the whole thing. I was not sure whether he was clear on that.
Peter Atkinson: At the end of this debate we will put the question whether clause 3 should stand part of the Bill. There will be no division on the new clause; if there is to be one, it will be much later in our proceedings.
Peter Atkinson: indicated dissent.
Peter Atkinson: Clause 5 is a one-line clause that introduces schedule 1. Both clause and schedule relate to the abolition of personal reliefs for non-residents. It might be more convenient for the Committee to have a general debate as if those two things were being considered together under clause 5, as long as that does not cause any problems.
Peter Atkinson: We anticipate Divisions in the House during our proceedings this afternoon. If there are Divisions, I will suspend the Committee for 15 minutes for the first Division, and a further 15 if there is a second.
Peter Atkinson: It may be more convenient for the Committee to debate clause 6 in tandem with schedule 2. I do not know whether that will create problems. If it is difficult, we shall discuss them separately.
Peter Atkinson: In that case, I will accept a wide-ranging debate on clause 6, and we can deal with the more technical matters under schedule 2. I hope that everyone finds that suitable.
Peter Atkinson: Order. I am anxious to keep the debate to clause 6.
Peter Atkinson: In normal circumstances, the Committee would adjourn only for Divisions, but in view of the importance of what such a statement might contain, I shall seek further advice.
Peter Atkinson: That is a point of observation, rather than a point of order.
Peter Atkinson: It may be an issue, but not for clause 6.
Peter Atkinson: I remind the Committee that with this we are taking the following: amendment 6, in schedule 3, page 77, line 8, after ‘persons)’, insert ‘save for section 839(5)(b)’. Amendment 7, in schedule 3, page 77, line 19, at end insert— ‘(c) may only apply to supplies made after the date of such order or where supplies have been contracted to be made prior to such order...
Peter Atkinson: Order. I have extended a certain amount of latitude, but we are in danger of going back over what was said before. Perhaps the Minister could move on to the schedule.
Peter Atkinson: With this it will be convenient to discuss new clause 3—Thresholds for residential property— ‘(1) A land transaction is exempt from the charge to stamp duty land tax if— (a) it is a relevant acquisition of land which consists entirely of residential property, (b) the relevant chargeable consideration for the transaction is not more than £250,000, and (c) the purchaser is...
Peter Atkinson: Order. We are going a little wide of the clause.
Peter Atkinson: Order. I apologise for interrupting the hon. Gentleman. He is making a very interesting speech, but it is meant to be about stamp duty land tax.
Peter Atkinson: Order. May I ask the hon. Member for Hammersmith and Fulham not to be led down that path?
Peter Atkinson: Order. The hon. Gentlemen are testing my patience now.