HC Deb 23 April 2002 vol 384 cc303-4

Resolved,

That, notwithstanding anything to the contrary in the practice of the House relating to the matters that may be included in Finance Bills, any Finance Bill of the present Session may contain the following provisions taking effect in a future year—

  1. (a) provision about income tax personal allowances for the year 2003–04;
  2. (b) provision for corporation tax to be charged for the financial year 2003;
  3. (c) provision amending section 158 of the Income and Corporation Taxes Act 1988;
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  4. (d) provision amending the Taxation of Chargeable Gains Act 1992 and section 72 of the Finance Act 1991 with respect to claims to set trading losses against chargeable gains;
  5. (e) provision amending the Taxation a Chargeable Gains Act 1992 with respect to cases where chargeable gains are treated as accruing to a person under section 77 or 86 (read, where appropriate, with section 10A) of that Act;
  6. (f) provision for gifts made on or after 6th April 2003 to be treated for the purposes of section 25 of the Finance Act 1990 as made in the year of assessment prior to that in which they are in fact made;
  7. (g) provision about lorry road-user charge.