Tuesday 29th March 2011

(13 years, 1 month ago)

Commons Chamber
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Resolved,
That—
(1) Section 16 of the Finance Act 2010 (increase in rate of aggregates levy from 1 April 2011) is repealed.
(2) Accordingly, the amendment made by section 20 of the Finance Act 2008 (increase in rate of aggregates levy from 1 April 2009) continues to have effect in relation to aggregate subjected to commercial exploitation on or after 1 April 2011.
(3) This Resolution comes into force on 31 March 2011.
And it is 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.
20. Landfill tax (standard rate)
Resolved,
That provision may be made about the standard rate of landfill tax.
21. Employment income provided through third parties
Resolved,
That provision (including provision having retrospective effect) may be made about steps which are taken in pursuance of, or which have some other connection with, arrangements concerned with the provision of rewards or recognition or loans in connection with current, former or prospective employments.
22. Gifts and other disposals to charities and sports clubs
Resolved,
That provision may be made about gifts and other disposals to charities or community amateur sports clubs.
23. Amounts not fully recognised for accounting purposes
Resolved,
That provision (including provision having retrospective effect) may be made about cases where amounts are not fully recognised for accounting purposes.
24. Loan relationships involving connected debtor and creditor
Resolved,
That provision (including provision having retrospective effect) may be made amending sections 418 and 419 of the Corporation Tax Act 2009.
25. Group mismatch schemes
Resolved,
That provision may be made about group mismatch schemes.
26. Chargeable gains
Resolved,
That provision may be made amending, or making amendments connected with, the Taxation of Chargeable Gains Act 1992.
27. Leasing businesses
Resolved,
That provision may be made about companies that carry on businesses of leasing plant or machinery.
28. Investment companies
Resolved,
That provision may be made about investment companies.