HC Deb 11 July 1984 vol 63 cc1057-340

As amended (in Committee and in the Standing Committee), considered.

Ordered, That the Finance (No. 2) Bill, as amended, be considered in the following order, namely, New Clauses, amendments relating to Clause 1, Schedule 1, Clauses 2 to 4, Schedule 2, Clauses 5 to 7, Schedule 3, Clause 8, Schedule 4, Clause 9, Schedule 5, Clause 10, Schedule 6, Clauses 11 to 17, Schedule 7, Clauses 18 to 27, Schedule 8, Clauses 28 to 36, Schedule 9, Clauses 37 and 38, Schedule 10, Clauses 39 to 49, Schedule 11, Clauses 50 to 57, Schedule 12, Clauses 58 to 62, Schedule 13, Clauses 63 to 68, Schedule 14, Clauses 69 to 74, Schedule 15, Clauses 75 to 81, Schedule 17, Clauses 82 to 84, Schedule 16, Clauses 85 to 87, Schedule 18, Clauses 88 to 93, Schedule 19, Clause 94, Schedule 20, Clauses 95 to 105, Schedule 21, Clauses 106 to 124. Schedule 22, Clause 125, New Schedules and amendments relating to Schedule 23.—[Mr. Cope.]

  1. New Clause 19
      2. cc1057-75
    1. CAPITAL TRANSFER TAX: RELIEF FOR STUD FARMS 10,742 words, 1 division
  2. New Clause 29
      3. cc1075-7
    1. SHARE INCENTIVE SCHEMES: EXEMPTION FOR CERTAIN ACQUISITIONS 790 words
  3. New Clause 34
      4. cc1077-8
    1. DISCLAIMER OF WRITING-DOWN AND FIRST-YEAR ALLOWANCES 954 words
  4. New Clause 8
      5. c1078
    1. CAPITAL ALLOWANCES 43 words
  5. New Clause 17
      6. c1079
    1. MACHINERY AND PLANT ON LEASE 180 words
  6. New Clause 27
      7. c1079
    1. STRAIGHT LINE DEPRECIATION FOR SHIPS 337 words
  7. New Clause 31
      8. cc1079-125
    1. WRITING DOWN ALLOWANCES 26,538 words
  8. New Clause 38
      9. cc1126-38
    1. EXPENDITURE ON PRODUCTION OR ACQUISITION OF FILMS ETC. 6,952 words
  9. New Clause 3
      10. cc1139-52
    1. GAS AND ELECTRICITY INDUSTRIES 7,991 words, 1 division
  10. New Clause 6
      11. cc1152-62
    1. TAXATION OF LONG-TERM UNEMPLOYED 5,393 words, 1 division
  11. New Clause 7
      12. cc1162-77
    1. PARLIAMENTARY CONTROL OF EXTRA-STATUTORY CONCESSIONS 9,034 words, 1 division
  12. New Clause 12
      13. cc1177-203
    1. TAX AVOIDANCE AND EVASION 14,964 words, 1 division
  13. New Clause 18
      14. cc1203-7
    1. SAVING FOR POSTPONED ACCOUNTING SYSTEM FOR VALUE-ADDED TAX ON SPIRITS, BEER, WINE, MADE-WINE AND CIDER 2,390 words
  14. New Clause 24
      15. cc1208-9
    1. SECTION 8o FINANCE ACT I981 688 words
  15. New Clause 26
      16. cc1209-52
    1. EMPLOYER-PROVIDED NURSERIES 25,453 words, 1 division
  16. New Clause 28
      17. cc1252-4
    1. BUSINESS EXPANSION SCHEME 1,005 words
  17. New Clause 35
      18. cc1254-62
    1. TAX INCENTIVE TO PROTECT THE ARTS IN BRITAIN— ALLOWANCE AGAINST INCOME TAX 4,454 words
  18. Schedule 2
      19. cc1262-6
    1. VEHICLE EXCISE DUTY 1,952 words, 1 division
  19. Clause 10
      20. c1266
    1. ZERO-RATING 57 words
  20. 'PART III
      21. c1267
    1. PROTECTED BUILDINGS 9 words
      2. cc1267-9
    2. GROUP 8A—PROTECTED BUILDINGS 1,061 words
  21. 'PART III
      22. c1269
    1. PROTECTED BUILDINGS 8 words
      2. cc1269-70
    2. GROUP 8A—PROTECTED BUILDINGS 772 words
  22. `PART.III
      23. cc1270-95
    1. PROTECTED BUILDINGS 8 words
        2. cc1270-95
      1. GROUP 8A—PROTECTED BUILDINGS 14,709 words
    2. Schedule 6
        3. cc1296-8
      1. TRANSITION FROM ESTATE DUTY 1,651 words, 1 division
    3. 'PART III
        4. c1298
      1. PROTECTED BUILDINGS 9 words
        2. cc1298-300
      2. GROUP 8A—PROTECTED BUILDINGS 742 words
    4. Clause 26
        5. c1300
      1. DETERMINATION OF REDUCED RATE FOR BUILDING SOCIETIES AND COMPOSITE RATE FOR BANKS ETC. 30 words
    5. Schedule 8
        6. c1300
      1. INTEREST PAID ON DEPOSITS WITH BANKS ETC. 328 words
      2. Clause 29
          3. c1301
        1. TERMINAL GRANTS TO REPRESENTATIVES TO THE ASSEMBLY OF THE EUROPEAN COMMUNITIES ETC. 43 words
      3. Clause 36
          4. c1301
        1. DEEP DISCOUNT SECURITIES. 140 words
      4. Schedule 9
          5. cc1301-2
        1. DEEP DISCOUNT SECURITIES 365 words
      5. Clause 37
          6. c1302
        1. BUSINESS EXPANSION SCHEME 170 words
      6. Clause 38
          7. c1302
        1. APPROVED SHARE. OPTION SCHEMES 39 words
      7. Schedule 10
          8. c1302
        1. APPROVED SHARE OPTION SCHEMES 255 words
      8. Clause 47
          9. cc1303-4
        1. ENDING OF STOCK RELIEF 855 words
      9. Clause 49
          10. cc1304-10
        1. FURNISHED HOLIDAY LETTINGS 155 words
            2. cc1304-5
          1. 'Treatment of lettings as a trade for certain purposes 227 words
            2. c1305
          2. Losses and pre-trading expenditure 182 words
            3. c1305
          3. Expenditure 64 words
            4. c1305
          4. Capital gains tax 220 words
            5. cc1305-10
          5. Power to make apportionments 2,901 words
        2. Schedule 11
            3. c1311
          1. FURNISHED HOLIDAY LETTINGS 23 words
            2. c1311
          2. Treatment of lettings as a trade for certain purposes 227 words
            3. c1311
          3. Losses and pre-trading expenditure 183 words
            4. c1311
          4. Expenditure 64 words
            5. cc1311-2
          5. Capital gains tax 218 words
            6. c1312
          6. Power to make apportionments 43 words
        3. Clause 56
            4. c1312
          1. PROCEEDINGS IN MAGISTRATES' COURTS AND COUNTY COURTS 35 words
        4. Clause 57
            5. cc1312-5
          1. WITHDRAWAL OF INITIAL AND FIRST-YEAR ALLOWANCES 1,773 words
        5. Schedule 12
            6. cc1315-9
          1. INITIAL ALLOWANCES AND FIRST-YEAR ALLOWANCES 2,571 words
        6. Clause 60
            7. c1320
          1. EXPENDITURE ON PRODUCTION OR ACQUISITION OF FILMS ETC.: EXTENSION OF RELIEF 15 words
        7. Clause 62
            8. c1320
          1. EXEMPTION FOR QUALIFYING CORPORATE BONDS 81 words
        8. Schedule 14
            9. cc1320-4
          1. BENEFICIARY'S LIABILITY FOR TAX ON GAINS OF NON- RESIDENT TRUSTEES 2,463 words
        9. Clause 70
            10. cc1324-5
          1. WITHDRAWAL OF LIFE ASSURANCE PREMIUM RELIEF 662 words
        10. Clause 81
            11. c1325
          1. LIMITATIONS ON DIRECTION-MAKING POWER 35 words
        11. Schedule 17
            12. cc1325-7
          1. CASES EXCLUDED FROM DIRECTION-MAKING POWERS 985 words
        12. 'PART IIA
            13. cc1327-8
          1. THE PUBLIC QUOTATION CONDITION 547 words
        13. Clause 82
            14. c1328
          1. RESIDENCE AND INTERESTS 18 words
        14. Schedule 16
            15. c1328
          1. ASSUMPTIONS FOR CALCULATING CHARGEABLE PROFITS, CREDITABLE TAX AND CORRESPONDING UNITED KINGDOM TAX OF FOREIGN COMPANIES 88 words
        15. Clause 85
            16. c1328
          1. APPORTIONMENT OF CHARGEABLE PROFITS AND CREDITABLE TAX 174 words
        16. Clause 94
            17. cc1329-30
          1. CHARGE TO INCOME OR CORPORATION TAX OF OFFSHORE INCOME GAIN 655 words
        17. Clause 121
            18. cc1330-2
          1. RECOVERY OF CERTAIN TAX ASSESSED ON NON- RESIDENTS 1,094 words
          c1332
        18. BUSINESS OF THE HOUSE 143 words
          19. cc1333-40
        19. Sealink UK Ltd. 4,262 words
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