That it is expedient to authorise any incidental or consequential charges to any duty or tax (including charges having retrospective effect) that may arise from provisions designed in general to afford relief from taxation.
Procedure (future taxation)
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—
(a) provision about seafarers’ earnings,
(b) provision about the criteria for determining what material is to be subject to the lower rate of landfill tax, and
(c) provision for and in connection with the recovery of overpaid stamp duty land tax and petroleum revenue tax.
Ordered,
That a Bill be brought in upon the said Resolutions;
That the Chairman of Ways and Means, the Prime Minister, the Deputy Prime Minister, Mr Chancellor of the Exchequer, Secretary Vince Cable, Secretary Iain Duncan Smith, Secretary Chris Huhne, Danny Alexander, Mr Mark Hoban, Justine Greening and Mr David Gauke present the Bill.
Finance (No. 2) Bill
Presentation and First Reading
Mr David Gauke accordingly presented a Bill to grant certain duties to alter other duties and to amend the law relating to the National Debt and the Public Revenue, and to make further provision in connection with finance.
Bill read the First time; to be read a Second time tomorrow, and to be printed (Bill 72) with explanatory notes (Bill 72-EN).