Committee stage, except clauses 1 to 8, schedules 1 and 2, clauses 9, 10, 69 and 62, schedule 12, clauses 63 to 68 and 83 to 85, schedule 13, clause 86 and any new clauses or new schedules relating to the subject matter of these clauses and schedules. Clause 35, discussed with new clauses 28 and 29, agreed to. Clause 36, discussed with clauses 37 and 38 stand part, all agreed to. Clauses 40 and 41 agreed to. Clause 43, discussed with amendments, Schedule 3, and clause 44 stand part. Clauses 43 and 44 agreed to. Two amendments to schedule 3 negatived on division (3 votes to 10 respectively). Clause 45 agreed to. Schedule 4 agreed to. Clause 46, discussed with schedule 5, agreed to. Schedule 5 agreed to. Clause 47, discussed with a Government amendment and schedule 6, agreed to. Schedule 6 agreed to as amended. Clause 48, discussed with new clause 4, agreed to. Clause 49 agreed to. Schedule 7 agreed to. Clause 50, discussed with Government amendments, schedule 8, and new clause 5, agreed to. Schedule 8 agreed to as amended. Clause 51 agreed to. Clause 52, discussed with new clause 6, agreed to. Clause 53, discussed with new clause 7, agreed to. Clause 54, discussed with schedule 9 and new clauses 8 and 9, agreed to. Schedule 9 agreed to. Committee adjourned till 29 January. Written evidence reported to the House.

Committee stage, except clauses 1 to 8, schedules 1 and 2, clauses 9, 10, 69 and 62, schedule 12, clauses 63 to 68 and 83 to 85, schedule 13, clause 86 and any new clauses or new schedules relating to the subject matter of these clauses and schedules. Clause 35,...

To ask the Chancellor of the Exchequer, for how long HMRC's website has been unavailable for people reporting and paying Capital Gains Tax as of 13 June 2022; how many paper forms have been dispatched to customers during that period; and on what date he expect that web service to...

To ask the Chancellor of the Exchequer, for how long HMRC's website has been unavailable for people reporting and paying Capital Gains Tax as of 13 June 2022; how many paper forms have been dispatched to customers during that period; and on what date he expect that web service to...

Amendment to clause 39, discussed with other amendments and clause 80 stand part, debated and withdrawn. Other amendments negatived on division (9 votes to 10, in two cases). Clauses 79 and 80 agreed to. Amendment to clause 81, discussed with other amendments, debated and withdrawn. Clause 81 agreed to. Amendment to clause 82, discussed with other amendments, negatived on division (9 votes to 10). Clause 82 agreed to. Amendment to clause 84, discussed with another amendment, and clause 85, debated and withdrawn. Clauses 84 and 85 agreed to. Amendments to clause 86 debated and negatived on division (9 votes to 10, in three cases). Clause 86 agreed to. Clause 87, discussed with new clause 15 (Review of late payment interest rates in respect of promoters of tax avoidance schemes), new clause 16 (Review of late payment interest rates in respect of promoters of tax avoidance schemes (No. 2)), and new clause 17 (Review interest rate equalisation), debated and agreed to. Clause 88, discussed with amendments to schedule 19, agreed to. Amendments to schedule 19 negatived on division (9 votes to 10, in two cases). Schedule 19, and clauses 91 and 92 agreed to. New clause 2 (Review of changes to capital allowances) negatived on division (9 votes to 10). New clause 4 (Comparative review of the expected effects of Schedule 5) negatived on division (9 votes to 10). New clause 16 (Review of late payment interest rates in respect of promoters of tax avoidance schemes (No. 2)) negatived on division (9 votes to 10). New clause 17 (Review interest rate equalisation) negatived on division (9 votes to 10). Bill, as amended, to be reported (Bill 304). Written evidence reported to the House.

Amendment to clause 39, discussed with other amendments and clause 80 stand part, debated and withdrawn. Other amendments negatived on division (9 votes to 10, in two cases). Clauses 79 and 80 agreed to. Amendment to clause 81, discussed with other amendments, debated and withdrawn. Clause 81 agreed to. Amendment...

Clauses 126 to 131, 137 to 143, 155 to 179 agreed to. Schedules 17 and 23 to 25 agreed to. Government new clause 7 (Receipts from intellectual property: diverted profits tax), agreed to. Government new clause 8 (Deduction of income tax at source: intellectual property), agreed to. Government new clause 9 (Receipts from intellectual property: territorial scope), agreed to. Government new clause 10 (Stamp duty: acquisition of target company's share capital), agreed to. Government new clause 11 (Corporation tax: territorial scope etc), discussed with Government new clauses 12 to 17, agreed to. Government new clause 12 (Corporation tax: transactions in UK land), agreed to. Government new clause 13 (Income tax: territorial scope etc), agreed to. Government new clause 14 (Income tax: transactions in UK land), agreed to. Government new clause 15 (Pre-trading expenses), agreed to. Government new clause 16 (Commencement and transitional provision: sections (Corporation tax: territorial scope etc), (Corporation tax: transactions in UK land) and (Pre-trading expenses)), agreed to. Government new clause 17 (Commencement and transitional provision: sections (Income tax: transactions in UK land) and (Income tax: territorial scope etc)), agreed to. New clause 1 (VAT treatment of the Scottish Police Authority and the Scottish Fire and Rescue Service), debated and withdrawn. New clause 2 (Review of the apprenticeship levy) withdrawn (debated during the committee's fourth sitting 5 July). New clause 3 (Corporation tax treatment of the oil and gas industry) withdrawn (debated during the committee's third sitting 5 July). New clause 4 (Fuel duty regulator regime), negatived on division (5 votes to 11). New clause 5 debated and withdrawn. New clause 6 (Oil and gas: decommissioning contracts), negatived on division (5 votes to 11). Written evidence reported to the House. Bill, as amended, to be reported (Bill 47).

Clauses 126 to 131, 137 to 143, 155 to 179 agreed to. Schedules 17 and 23 to 25 agreed to. Government new clause 7 (Receipts from intellectual property: diverted profits tax), agreed to. Government new clause 8 (Deduction of income tax at source: intellectual property), agreed to. Government new clause...

Clauses 38 to 54 agreed to, with clause 46 agreed to as amended. Schedules 6 to 8, 13 agreed to as amended. Schedules 9 to 12, 14 and 15 agreed to.

Clauses 38 to 54 agreed to, with clause 46 agreed to as amended. Schedules 6 to 8, 13 agreed to as amended. Schedules 9 to 12, 14 and 15 agreed to.

Finance Bill. Report stage first day. New clauses 20,21 and 22 debated and agreed to. New clause 1 debated and negatived on division (177 to 303). New clause 5 debated and negatived on division (176 to 296). New clause 7 debated and negatived on division (179 to 296). New clauses 6,8,10,11,13,17,18,19 debated and withdrawn. New clause 12 debated and negatived.

Finance Bill. Report stage first day. New clauses 20,21 and 22 debated and agreed to. New clause 1 debated and negatived on division (177 to 303). New clause 5 debated and negatived on division (176 to 296). New clause 7 debated and negatived on division (179 to 296). New clauses...

To ask Mr Chancellor of the Exchequer, how many businesses were affected by the 1997 Budget announcement which prohibited the (a) transfer of unused past allowances and (b) acceleration of capital allowances; and if he will estimate the average cost to each affected business; how many businesses were affected by...

To ask Mr Chancellor of the Exchequer, how many businesses were affected by the 1997 Budget announcement which prohibited the (a) transfer of unused past allowances and (b) acceleration of capital allowances; and if he will estimate the average cost to each affected business; how many businesses were affected by...

Whether they will give, on a constant price basis using the price index of the gross domestic product at market prices (with reference to the January to March quarter for 1998), the net tax paid by, or repaid to, underwriting members of Lloyd's during each of the 16 years 1982-3...

Whether they will give, on a constant price basis using the price index of the gross domestic product at market prices (with reference to the January to March quarter for 1998), the net tax paid by, or repaid to, underwriting members of Lloyd's during each of the 16 years 1982-3...

What changes are planned to be made to the Memorandum of Understanding of 5 February 1993 under which the Queen and the Prince of Wales pay income, capital gains and inheritance tax on a voluntary basis, to take account of the introduction of the new system of self assessment for...

What changes are planned to be made to the Memorandum of Understanding of 5 February 1993 under which the Queen and the Prince of Wales pay income, capital gains and inheritance tax on a voluntary basis, to take account of the introduction of the new system of self assessment for...

What changes are to be made to the Memorandum of Understanding of 5th February 1993, under which the Queen and the Prince of Wales pay income, capital gains and inheritance tax on a voluntary basis, to take account of the introduction of the new system of self assessment for income...

What changes are to be made to the Memorandum of Understanding of 5th February 1993, under which the Queen and the Prince of Wales pay income, capital gains and inheritance tax on a voluntary basis, to take account of the introduction of the new system of self assessment for income...

Finance Bill. Committee stage thirteenth sitting (afternoon). Clauses 115 to 133 agreed to, clause 115 as amended. Schedules 16 to 24 agreed to.

Finance Bill. Committee stage thirteenth sitting (afternoon). Clauses 115 to 133 agreed to, clause 115 as amended. Schedules 16 to 24 agreed to.

Finance Bill. Committee stage. Clause 139 and 112 agreed to.

Finance Bill. Committee stage. Clause 139 and 112 agreed to.