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Index of Amendments

S.C.F.

Amendment Paper as at
Tuesday 25th June 2002

STANDING COMMITTEE F


FINANCE BILL

(Except Clauses 4, 19, 23, 26 to 29, 87 to 92, 131 and 134 and Schedules 1, 5 and 38)

NOTE

The Amendments have been arranged in accordance with the Order of the Committee [14th May], as follows:—

Clauses 1 to 3, Clause 5, Schedule 2, Clause 6, Schedule 3, Clauses 7 to 12, Schedule 4, Clauses 13 to 18, Clauses 20 to 22, Clauses 24 and 25, Clauses 30 to 33, Clause 36, Clauses 34 and 35, Clause 37, Schedule 6, Clause 39, Clause 38, Clauses 40 to 42, Schedule 7, Clause 43, Schedule 8, Clause 44, Schedule 9, Clauses 45 and 46, Schedule 10, Clauses 47 to 50, Schedule 11, Clause 51, Clause 117, Clause 52, Schedule 12, Clause 53, Schedules 13 and 14, Clauses 54 and 55, Schedule 15, Clause 56, Schedules 16 and 17, Clause 57, Schedule 18, Clause 58, Schedule 19, Clauses 59 and 60, Schedule 20, Clauses 61 and 62, Schedule 21, Clause 63, Schedule 22, Clauses 64 to 66, Clause 101, Clauses 67 to 78, Schedule 23, Clause 79, Schedule 24, Clauses 80 and 81, Schedule 25, Clause 82, Schedules 26 to 28, Clauses 102 and 103, Clause 105, Clause 83, Schedules 29 and 30, Clause 104, Clause 84, Schedule 31, Clause 85, Schedule 32, Clause 86, Clauses 93 to 100, Clauses 106 and 107, Schedule 33, Clauses 108 and 109, Schedule 34, Clauses 110 and 111, Schedule 35, Clauses 112 to 114, Schedule 36, Clauses 115 and 116, Clauses 118 to 129, Schedule 37, Clause 130, Clauses 132 and 133, Clauses 135 to 140, New Clauses, New Schedules, Schedule 39.

    Clause No. 126 (Aggregate levy: transitional relief for Northern Ireland).
Amendment (No. 257), proposed, in page 100, line 21, to leave out the words 'in Northern Ireland'.—(Mr Howard Flight.)

    Question proposed, That the Amendment be made.

   

Mr Michael Howard
Mr John Bercow
Mr Howard Flight
Mr Christopher Chope
Mr Peter Luff

258

Clause     126,     page     100,     line     24,     leave out 'in Northern Ireland'.


   

Mr Michael Howard
Mr John Bercow
Mr Howard Flight
Mr Christopher Chope
Mr Peter Luff

255

Clause     127,     page     101,     line     6,     at end insert—

    '(1)   In section 17(1) of the Finance Act 2001 (c. 9) (aggregate that is exempt), at end insert "except water".'.

   

Mr Michael Howard
Mr John Bercow
Mr Howard Flight
Mr Christopher Chope
Mr Peter Luff

256

Clause     127,     page     101,     line     19,     at end insert—

    '(2A)   In section 17(4)(c) of that Act insert—

       "or

      (iii) the production of aggregate.".'.


   

Mr Michael Howard
Mr John Bercow
Mr Howard Flight
Mr Christopher Chope
Mr Peter Luff

227

Clause     132,     page     104,     line     7,     leave out 'requiring' and insert 'permitting'.

   

Mr Michael Howard
Mr John Bercow
Mr Howard Flight
Mr Christopher Chope
Mr Peter Luff

228

Clause     132,     page     104,     line     38,     leave out 'or requirement'.

   

Mr Michael Howard
Mr John Bercow
Mr Howard Flight
Mr Christopher Chope
Mr Peter Luff

229

Clause     132,     page     104,     line     41,     leave out 'or requirement'.

   

Mr Michael Howard
Mr John Bercow
Mr Howard Flight
Mr Christopher Chope
Mr Peter Luff

230

Clause     132,     page     105,     line     5,     at end insert—

      '(e) exempt from the provisions of this section any person who is a practising member of a religious society or order the tenets or beliefs of which are incompatible with the use of such means of electronic communications as may be specified in the regulations.'.

   

Mr Michael Howard
Mr John Bercow
Mr Howard Flight
Mr Christopher Chope
Mr Peter Luff

254

Clause     132,     page     105,     line     9,     leave out 'required' and insert 'permitted'.

   

Mr Michael Howard
Mr John Bercow
Mr Howard Flight
Mr Christopher Chope
Mr Peter Luff

231

Clause     132,     page     105,     line     20,     leave out subsection (7).

   

Mr Michael Howard
Mr John Bercow
Mr Howard Flight
Mr Christopher Chope
Mr Peter Luff

232

Clause     132,     page     105,     line     44,     leave out subsection (9) and insert—

    '(9)   Regulations under this section shall be made by statutory instrument subject to an affirmative resolution of the House of Commons.'.


NEW CLAUSES

Parliamentary visits to EU candidate countries: tax treatment of members' expenses

   

Mr Paul Boateng

NC21

To move the following Clause:—

    '(1)   This section amends—

      (a) section 200 of the Taxes Act 1988 (which treats allowances paid to a Member of Parliament in respect of, among other things, expenses of visiting the national parliament of another member State as not being income for tax purposes), and

      (b) section 200ZA of that Act (which makes corresponding provision in relation to members of the Scottish Parliament, the National Assembly for Wales and the Northern Ireland Assembly).

    (2)   In subsection (3)(b) of section 200, and in paragraph (b) of the definition of "EU travel expenses" in subsection (3) of section 200ZA, after "of another member State" insert "or of a candidate country".

    (3)   After subsection (3) of each section insert—

          "(4)   In subsection (3) above "candidate country" means Bulgaria, Cyprus, the Czech Republic, Estonia, Hungary, Latvia, Lithuania, Malta, Poland, Romania, the Slovak Republic, Slovenia or Turkey.

          (5)   The Treasury shall by order made by statutory instrument make such amendments to the definition in subsection (4) above as are necessary to secure that the countries listed are those that are from time to time candidates for membership of the European Union.".

    (4)   This section applies in relation to sums paid on or after 1st April 2002.'.


Tax relief for expenditure on vaccine research etc. (No. 2)

   

Mr Michael Howard
Mr John Bercow
Mr Howard Flight
Mr Christopher Chope
Mr Peter Luff

NC1

To move the following Clause:—

    '.—(1)   Grants of up to £15m per annum may be awarded by order of the Secretary of State for qualifying research and development.

    (2)   For the purposes of subsection (1), qualifying research and development means research and development relating to vaccines or medicines for use in humans—

      (a) for the prevention or treatment of tuberculosis,

      (b) for the prevention or treatment of malaria,

      (c) for the prevention of infection by human immunodeficiency virus, or

      (d) for the prevention of the onset, or the treatment, of acquired immune deficiency syndrome resulting from infection by human immunodeficiency virus in the prescribed clades only

    (3)   For the purposes of subsection (2) "prescribed clade" means clade A, C, D or E or such other class as the Secretary of State may by regulations prescribe.

    (4)   This section has effect from 1st April 2002.'.


Gifts of medical supplies and equipment (No. 2)

   

Mr Michael Howard
Mr John Bercow
Mr Howard Flight
Mr Christopher Chope
Mr Peter Luff

NC2

To move the following Clause:—

    '.—(1)   Where on or after 1st April 2002 any person ("the donor") makes a gift of relevant goods from trading stock for a relevant purpose then:

      (a) no amount shall be required to be brought into account as a trading receipt or gain in consequence of the making or receiving of the gift; and

      (b) the costs of making and delivering the gift shall be deducted as an expense of the trade of the donor in computing the profits of that trade.

    (2)   Where the donor or any person connected with him receives any benefit in money or money's worth attributable to the making of that gift, then for the accounting period in which the benefit is received the donor shall be deemed to be in receipt of income chargeable to tax under Case VI of Schedule D on an amount equal to the higher of—

      (a) any relief claimed pursuant to subsection (1), and

      (b) the amount of the benefit in question.

    (3)   The Secretary of State may by order prescribe relevant purposes and relevant goods to have effect for the purposes of this section, either generally or in respect of a given time or situation.

    (4)   Section 839 of the Taxes Act 1988 (connected persons) applies for the purposes of subsection (2).'.


Community amateur sports clubs to be treated as charities

   

Mr Michael Howard
Mr John Bercow
Mr Howard Flight
Mr Christopher Chope
Mr Peter Luff

NC3

To move the following Clause:—

    '.—(1)   The promotion of sport, provision or sports facilities, physical education or healthy recreation by a registered community amateur sports club shall be treated as having a charitable purpose for the purposes of the Taxes Acts with effect from 17th April 2002.

    (2)   Paragraphs 1, 2, 3, 11, 12, 13, 14 and 15 of Schedule 18 shall have effect from 17th April 2002.'.


Company ceasing to be member of a group

   

Mr Michael Howard [R]
Mr John Bercow
Mr Howard Flight [R]
Mr Christopher Chope
Mr Peter Luff

NC4

To move the following Clause:—

    '.—(1)   In subsection (1)(c) of section 179 of the Taxation of Chargeable Gains Act 1992 (company ceasing to be a member of group) for "six" substitute "two".

    (2)   In subsection (6)(a) of that section for "6" substitute "2".'.

 
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Prepared 25 Jun 2002