Results 1–20 of 504 for speaker:Dr Michael Clark

Public Bill Committee: Finance Bill: Clause 94 - VAT: children's car seats (8 May 2001)

Dr Michael Clark: Thank you, Mr. Allen. We are doing well, and there is every likelihood that the Committee will be concluded by 7 pm on Thursday 24 May as set out in the programme motion.

Public Bill Committee: Finance Bill: Clause 94 - VAT: children's car seats (8 May 2001)

Dr Michael Clark: As I understand it, the Programming Sub-Committee will meet in this room at a time convenient for us all. That will probably be 4.20 this afternoon.

Public Bill Committee: Finance Bill: Clause 94 - VAT: children's car seats (8 May 2001)

Dr Michael Clark: Those of us who are involved will be here at 4.20 pm and, if there is not a Committee, we will do nothing for 10 minutes until the Committee sits at 4.30 pm. Question put and agreed to. Adjourned accordingly at thirteen minutes past Twelve o'clock till this day at half-past Four o'clock.

Public Bill Committee: Finance Bill: Clause 94 - VAT: children's car seats (8 May 2001)

Dr Michael Clark: Order. I believe that the hon. Gentleman was just in order, which is why I allowed him to continue. He was right to stay in order for a minimum period, rather than trying to stay in order for a long time, which might have stretched the patience of the Chair. We are talking principally about VAT on children's car seats, but as the hon. Gentleman said, the clause refers to the 5 per cent....

Public Bill Committee: Finance Bill: Clause 83 - Deduction of tax: payments between companies etc (8 May 2001)

Dr Michael Clark: With this it will be convenient to take Government amendment No. 50.

Public Bill Committee: Finance Bill: Clause 83 - Deduction of tax: payments between companies etc (8 May 2001)

Dr Michael Clark: With this it will be convenient to take amendment No. 46, in page 56, line 41, at end insert— `349E. (1) The Board may, on the application of a company in the situation mentioned in section 349D (2)(a), notify that company that the Board are satisfied that the conditions in section 349B are satisfied. (2) Any application under subsection (1) above shall be made in writing and shall...

Public Bill Committee: Finance Bill: Clause 81 - Life policies, life annuity contracts and capital redemption policies (8 May 2001)

Dr Michael Clark: The debate on the clause is going a little more slowly than I had anticipated, and members of the Committee will have to be quick if they want to catch the tea trolley, which is outside the Committee Room now. However, I remind the Committee that the quorum remains at 10—11 including the Chairman.

Public Bill Committee: Finance Bill: Schedule 27 - Life polices, life annuities and capital redemption policies (8 May 2001)

Dr Michael Clark: This will be a speech, not an intervention, I believe.

Public Bill Committee: Finance Bill: (Except clauses 1 to 3 and 16 to 53 andschedules 4 to 11) (8 May 2001)

Dr Michael Clark: Before we start today's proceedings, envelopes addressed to members of the Committee are on the Table to be picked up at an appropriate moment. Also, today may be a different sort of day. If changes are made to our programme or times of sitting, we shall do our best through the normal channels to let the Committee know what is happening. Clause 79 Double taxation relief

Public Bill Committee: Finance Bill: Clause 78 - Attribution of gains of non-resident companies (3 May 2001)

Dr Michael Clark: Will the hon. Gentleman move that formally? Further consideration adjourned.—[Mr. Allen.] Bill to be further considered on Tuesday next at half-past Ten o'clock.—[Mr. Allen.] Adjourned accordingly at nineteen minutes past Eleven o'clock till Tuesday 8 May at half-past Ten o'clock.

Public Bill Committee: Finance Bill: Clause 78 - Attribution of gains of non-resident companies (3 May 2001)

Dr Michael Clark: With this it will be convenient to take amendment No. 40, in page 52, line 3, after `if', insert `they are a trustee of a settlement established for charitable purposes only, or'.

Public Bill Committee: Finance Bill: Clause 76 - Taper relief: assets qualifying as business assets (3 May 2001)

Dr Michael Clark: I wonder whether the hon. Member for Arundel and South Downs (Mr. Flight) would care to withdraw his amendment after the hon. Member for Torridge and West Devon, whom I meant to call before, has spoken. If I may say so, the hon. Gentleman did not rise quite as promptly as I would have wished.

Public Bill Committee: Finance Bill: Clause 77 - De-grouping charge: transitional relief (3 May 2001)

Dr Michael Clark: Order. I do not mind conversations in Committee, but if hon. Members wish to speak they should move closer to each other rather than shouting across the Benches.

Public Bill Committee: Finance Bill: Clause 78 - Attribution of gains of non-resident companies (3 May 2001)

Dr Michael Clark: With this it will be convenient to take the following amendments: No. 37, in page 51, leave out lines 16 to 22 and insert— `(b) a chargeable gain accruing on the disposal of an asset which was acquired for bona fide commercial reasons and whose acquisition or disposal does not form part of a scheme or arrangements of which the main purpose, or one of the main purposes, is avoidance of...

Public Bill Committee: Finance Bill: (Except clauses 1 to 3 and 16 to 53 and - schedules 4 to 11) (3 May 2001)

Dr Michael Clark: Before we commence our proceedings, I wish to make two announcements. First, I promised the right hon. Member for Fylde (Mr. Jack) confirmation of the ruling that I made a week ago regarding laptop computers and other such devices in Committee. I have checked with the Chairman of Ways and Means and the ruling that I made is correct. There has been no change to that ruling since last year....

Public Bill Committee: Finance Bill: (Except clauses 1 to 3 and 16 to 53 and - schedules 4 to 11) (3 May 2001)

Dr Michael Clark: Thank you. The quorum situation has not changed—unless the hon. Gentleman has renegotiated that, too, which I very much doubt. There still needs to be 10 members of the Committee present in the Room. The quorum is 11, and that includes me.

Public Bill Committee: Finance Bill: (Except clauses 1 to 3 and 16 to 53 and - schedules 4 to 11) (3 May 2001)

Dr Michael Clark: A ruling was made a year ago in response to a point of order raised in last year's Finance Bill Committee by the right hon. Member for Fylde. The subject was discussed extensively with the Chairmen's Panel and the Chairman of Ways and Means and it was felt strongly by the Chairmen that the devices should be allowed in Committee, provided that they were used to help hon. Members understand the...

Public Bill Committee: Finance Bill: (Except clauses 1 to 3 and 16 to 53 and - schedules 4 to 11) (3 May 2001)

Dr Michael Clark: The right hon. Gentleman will realise that my previous ruling was against him—I am not using that word offensively. I was obliged to make it to conform with the rules of the House. I made representations on his behalf for the ruling to be changed.

Public Bill Committee: Finance Bill: (Except clauses 1 to 3 and 16 to 53 and - schedules 4 to 11) (3 May 2001)

Dr Michael Clark: I thank the hon. Gentleman for that explanation. Clause 70 ordered to stand part of the Bill. Schedules 22 and 23 agreed to. Clause 71 ordered to stand part of the Bill.

Public Bill Committee: Finance Bill: Clause 76 - Taper relief: assets qualifying as business assets (3 May 2001)

Dr Michael Clark: With this we may take amendment No. 35, in page 49, line 39, leave out `amendments made' and insert `provisions brought into effect'.


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