HC Deb 21 March 1988 vol 130 cc123-58

Resolved, That the Vehicles (Excise) Act 1971 ("the 1971 Act") and the Vehicles (Excise) Act (Northern Ireland) 1972 ("the 1972 Act") shall have effect, as from 1st June 1988, with the amendments set out below. But this Resolution shall not authorise the making of amendments which would result in different provisions being in force in different parts of Great Britain. And it is hereby declared that it is expedient in the public interest that this Resolution should have statutory effect under the provisions of the Provisional Collection of Taxes Act 1968.

(1) In section 1(2) of each Act (charge of duty), for the words "the first five Schedules" there shall be substituted the words "Schedules 1 to 5". (2) In Part I of Schedule 3 to each Act (annual rates of duty on tractors etc.), in paragraph 6 (definition of "haulage vehicle"), after the words "other than one" there shall be inserted the words "to which Schedule 4A to this Act applies or which is". (3) In Part I of Schedule 4 to each Act (annual rates of duty on goods vehicles), in paragraph 15—

  1. (a) in sub-paragraph (1), in the definition of "goods vehicle", after the word "means" there shall be inserted the words "subject to sub-paragraph (1A) below"; and
  2. (b) after that sub-paragraph there shall be inserted—
(1A) In this Schedule 'goods vehicle' does not include a vehicle to which Schedule 4A to this Act applies. (4) After Schedule 4 to the 1971 Act there shall be inserted—

    cc123-5
  1. SCHEDULE 4A ANNUAL RATES OF DUTY ON VEHICLES USED FOR CARRYING OR DRAWING EXCEPTIONAL LOADS 432 words
    2. c125
  2. 9. VEHICLES EXCISE DUTY (RECOVERY VEHICLES) 32 words
    3. c125
  3. 10. VALUE ADDED TAX (REGISTRATION) 22 words
    4. cc125-9
  4. 11. INCOME TAX (CHARGE AND RATES FOR 1988–89) 2,377 words, 1 division
    5. c129
  5. 12. INCOME TAX (PERSONAL RELIEFS) 213 words
    6. c129
  6. 13. CORPORATION TAX (CHARGE AND RATE FOR FINANCIAL YEAR 1988) 20 words
    7. c129
  7. 14. CORPORATION TAX (SMALL COMPANIES) 49 words
    8. cc129-33
  8. 15. INCOME TAX (MINOR PERSONAL ALLOWANCES) 2,347 words, 1 division
    9. cc133-7
  9. 16. COVENANTS AND MAINTENANCE, ETC. 2,330 words
    10. c138
  10. 17. RELIEF FOR INTEREST (LIMIT FOR 1988–89) 67 words
    11. c138
  11. 18. RELIEF FOR INTEREST (HOME LOANS) 31 words
    12. cc139-43
  12. 19. RELIEF FOR INTEREST (HOME IMPROVEMENTS) 2,683 words, 1 division
    13. cc143-4
  13. 20. RELIEF FOR INTEREST (DEPENDENT RELATIVE'S RESIDENCE) 493 words
    14. cc144-5
  14. 21. BENEFITS IN KIND (CARS) 448 words
    15. c145
  15. 22. WOODLANDS 13 words
    16. cc145-9
  16. 23. BUSINESS EXPANSION SCHEME 2,247 words, 1 division
    17. c150
  17. 24. PAYMENTS ON TERMINA'rION OF EMPLOYMENT, ETC. 25 words
    18. c150
  18. 25. OIL LICENCES 103 words
    19. c150
  19. 26. COMPANY RESIDENCE AND MIGRATION 40 words
    20. c150
  20. 27. CHARITIES 71 words
    21. c150
  21. 28. ENTERTAINMENT EXPENSES 19 words
    22. c150
  22. 29. PREMIUMS FOR LEASES, ETC. 21 words
    23. c150
  23. 30. UNDERWRITERS 20 words
    24. c150
  24. 31. FOREIGN PUBLIC REVENUE DIVIDENDS 38 words
    25. c151
  25. 32. EMPLOYEE SHARE ACQUISITIONS 32 words
    26. c151
  26. 33. CAPITAL ALLOWANCES 28 words
    27. c151
  27. 34. CAPITAL GAINS TAX (RATES) 21 words
    28. cc151-4
  28. 35. CAPITAL GAINS (ASSETS HELD ON 31ST MARCH 1982) 2,241 words, 1 division
    29. c155
  29. 36. CAPITAL GAINS (MARRIED COUPLES) 14 words
    30. c155
  30. 37. CAPITAL GAINS (ANNUAL EXEMPT AMOUNT) 25 words
    31. c155
  31. 38. CAPITAL GAINS (DEPENDENT RELATIVE'S RESIDENCE) 22 words
    32. c155
  32. 39. CAPITAL GAINS (INDEXATION) 38 words
    33. c155
  33. 40. TRANSFERS WITHIN A GROUP 24 words
    34. c155
  34. 41. PERSONAL EQUITY PLANS 45 words
    35. c155
  35. 42. INVESTMENT TRUSTS 35 words
    36. c155
  36. 43. ASSESSMENT PROCEDURE 23 words
    37. c155
  37. 44. OIL ALLOWANCE 26 words
    38. cc155-6
  38. 45. STAMP DUTY (ABOLITION OF CAPITAL DUTY) 448 words
    39. cc156-7
  39. 46. STAMP DUTY (ABOLITION OF UNIT TRUST INSTRUMENT DUTY) 343 words
    40. c157
  40. 47. STAMP DUTY (PAIRED SHARES) 51 words
    41. c157
  41. 48. STAMP DUTY RESERVE TAX 23 words
    42. c157
  42. 49. RELIEF FROM TAX (INCIDENTAL AND CONSEQUENTIAL CHARGES 38 words
    43. cc157-8
  43. PROCEDURE (FURTHER TAXATION) 121 words
    44. c158
  44. FINANCE (NO. 2) BILL [MONEY]: 120 words
    45. c158
  45. FINANCE (NO. 2) BILL 176 words