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Debate on bill and Committee of the Whole House (HC) on Tuesday, 29 April 2008, in the House of Commons.

Finance Bill

Finance Bill. Committee stage second day. (Clauses 3, 5, 6, 15, 21, 49, 90, 117 and new clauses amending section 74 of the Finance Act 2003). Clause 49 debated and agreed to. Clause 90 debated and agreed to, with amendment negatived on division (137 votes to 336). New clause 1 debated and negatived on division (130 votes to 321). Clause 117 debated and agreed to, with amendments negatived on division (168 votes to 297) (164 votes to 300). Clause 15 debated and agreed to, with amendments negatived on division (43 votes to 287) (175 votes to 299). These clauses of the Bill reported without amendment.

Secondary information

Type
Parliamentary proceeding
Reference
475 c173-273 
Session
2007-08
Department
Treasury
Legislative stage
Committee stage
Procedure
New clauses
Chamber / Committee
House of Commons chamber
Related items
Finance Act 2003
Thursday, 10 July 2003
Public acts
Finance Bill
Tuesday, 29 April 2008
Formal proceedings
House of Commons
Proceeding contributions
Angela Eagle | 475 c264 (6MC) (Link to this contribution) I agree that our signals through the VED rates are for those designing and putting new cars on the m...
Angela Eagle | 475 c263-4 (Link to this contribution) We have had an interesting debate about vehicle excise duty rates. Various Members on both sides of ...
Show all contributions (177)
Lord Redwood | 475 c263 (Link to this contribution) My hon. Friend is right. There are other low-paid workers who work antisocial hours and clearly need...
Russell Brown | 475 c264 (Link to this contribution) I appreciate that there has been much discussion of working vehicles during the debate on a previous...
Angela Eagle | 475 c265 (Link to this contribution) The hon. Gentleman makes an important point, and we could spend a long time talking about it. Some w...
Peter Bone | 475 c265 (Link to this contribution) What signal is given to people about reducing CO2 emissions when the biofuel duty discount is reduce...
Angela Eagle | 475 c265 (Link to this contribution) My hon. Friend makes his point in his own way, but the important thing is to strengthen the signals ...
Rob Marris | 475 c265 (Link to this contribution) The Minister has cited my earlier remark about sending a signal. I agree that we should send a signa...
Angela Eagle | 475 c265-6 (Link to this contribution) Thank you, Mrs. Heal. I want to emphasise the Government's reasons for opposing amendment No. 6. We ...
Chair of Committees of the Whole House | 475 c265 (Link to this contribution) Order. The level of private conversations among people who have just come into the Chamber has risen...
Rob Marris | 475 c259-60 (Link to this contribution) As I was saying before I so rudely interrupted myself, the hon. Member for Taunton (Mr. Browne) gave...
Anne Main | 475 c261 (Link to this contribution) May I inquire whether the hon. Gentleman would support the retrospective application of the vehicle ...
Jeremy Browne | 475 c260-1 (Link to this contribution) I am grateful for that intervention, because for many years—since before the Government introduced t...
Mark Hoban | 475 c260 (Link to this contribution) We might draw the conclusion that the Government's approach is not well designed enough to bring abo...
Jeremy Browne | 475 c260 (Link to this contribution) My party is happy to support the amendment on the basis that it is always good to monitor progress o...
Lord Redwood | 475 c262 (Link to this contribution) I am glad that my party tabled the amendment. It is important to see whether there would be a reduct...
Jeremy Browne | 475 c262 (Link to this contribution) I will come to the point that is being made. People need to be persuaded to drive fuel-efficient veh...
Mike Penning | 475 c262 (Link to this contribution) The question is simple: yes or no?
Jeremy Browne | 475 c262 (Link to this contribution) What we propose is trying to ensure that people are given the greatest encouragement to drive fuel-e...
Robert Key | 475 c262-3 (Link to this contribution) Does my right hon. Friend agree that there is another group of poorly paid workers who are hit doubl...
Mark Hoban | 475 c266 (Link to this contribution) I want to make two brief points in response to the Minister and the debate. Conservative Members bel...
Jeremy Browne | 475 c250 (Link to this contribution) To conclude, I am afraid that I am going to disappoint the hon. Member for Na h-Eileanan an Iar and ...
Robert Smith | 475 c250 (Link to this contribution) I declare an interest as a former owner of a Nissan Micra, which seems to be relevant to this debate...
Angus Brendan MacNeil | 475 c251 (Link to this contribution) The cost of diesel, at £1.34 a litre, exacerbates the situation and underlines exactly what the hon....
Mark Hoban | 475 c251 (Link to this contribution) No, I have not got a 4x4, either. I sympathise with the concerns raised by the hon. Member for Dund...
Rob Marris | 475 c251 (Link to this contribution) Does the hon. Gentleman agree that unless one got the definition right, people could drive a coach a...
Mark Hoban | 475 c251-2 (Link to this contribution) I suppose that a coach and horses would not qualify for an exemption. However, the gist of the hon. ...
Angus Brendan MacNeil | 475 c253 (Link to this contribution) I understand what the Minister says about definitions, but surely, someone who receives the single f...
Angela Eagle | 475 c253 (Link to this contribution) We always try to be reasonable and consider how these matters can sensibly be policed. I know what t...
Mark Hoban | 475 c252 (Link to this contribution) Perhaps the hon. Gentleman should spend some time on a Finance Bill Committee to understand how impo...
Angela Eagle | 475 c252-3 (Link to this contribution) We have had an important, if short, debate about something that has an impact, especially in rural a...
Mark Hoban | 475 c257-8 (Link to this contribution) My right hon. Friend makes a valid point. In fact, just this morning I had an e-mail from one of my ...
Stewart Hosie | 475 c253-4 (Link to this contribution) The hon. Member for Argyll and Bute (Mr. Reid) was sympathetic and I entirely agree with him that th...
Mark Hoban | 475 c257 (Link to this contribution) I beg to move amendment No. 6, page 8, line 17, at end add—
Lord Davies of Stamford | 475 c258 (Link to this contribution) Is not the hon. Gentleman making a false antithesis? Surely any increase in price involves a change ...
Mark Hoban | 475 c258-9 (Link to this contribution) The hon. Gentleman should pay more attention to the issues. We have said that we support environment...
Jeremy Browne | 475 c247-8 (Link to this contribution) Thank you for calling me, Sir Nicholas. I was caught slightly on my heels by the very brief speech b...
Jeremy Browne | 475 c248-9 (Link to this contribution) As always, that point was extremely well put by my hon. Friend. It is difficult to get about a farm ...
Jeremy Browne | 475 c249 (Link to this contribution) I shall give way first to the hon. Member for Dundee, East.
Mike Weir | 475 c248 (Link to this contribution) I have listened to what the hon. Gentleman says, and I accept his point about the principle of VED d...
Jeremy Browne | 475 c248 (Link to this contribution) I agree with the hon. Gentleman and I was not seeking to imply anything else. I represent a constit...
Viscount Thurso | 475 c248 (Link to this contribution) Is not the key principle that when one is seeking to change behaviour, there has to be another patte...
Stewart Hosie | 475 c249 (Link to this contribution) The definition of working vehicle has been left to the Treasury to ensure that it is not too widely ...
Angus Brendan MacNeil | 475 c249 (Link to this contribution) I am grateful to the hon. Gentleman. Surely the definition of a working vehicle is a 4x4 or a pick-u...
Jeremy Browne | 475 c250 (Link to this contribution) There is a danger of widening the debate too far, but the hon. Gentleman makes a reasonable point. I...
Chair of Committees of the Whole House | 475 c250 (Link to this contribution) Order. Far too many loud private conversations are taking place.
Jeremy Browne | 475 c249-50 (Link to this contribution) Indeed, I agree with the hon. Gentleman. His demeanour suggests that we are at odds, but that is not...
Rob Marris | 475 c250 (Link to this contribution) The hon. Gentleman is right about the difficulty with definitions. I do not know whether it is an ur...
Jeremy Browne | 475 c249 (Link to this contribution) Indeed. It would have to be an extremely souped-up engine. Nevertheless, I am not sure that the exem...
Angus Brendan MacNeil | 475 c249 (Link to this contribution) The point is that the job that what is known as a Chelsea tractor does in Chelsea could be done by a...
Jeremy Browne | 475 c249 (Link to this contribution) I made that point earlier. However, we must be careful that the exemptions are not too wide. Let us ...
Alan Reid | 475 c247 (Link to this contribution) The hon. Member for Dundee, East (Stewart Hosie) is right. The economies in the remote parts of the ...
Stewart Hosie | 475 c244-6 (Link to this contribution) The hon. Gentleman is absolutely right in every regard, including his comments about Sutherland. Cro...
Robert Smith | 475 c246 (Link to this contribution) My constituency has two of Scotland's ski resorts, and I want to emphasise how important they are wh...
Rob Marris | 475 c246 (Link to this contribution) It is a pleasure to appear before you, Sir Nicholas. I have some sympathy with the points made as l...
Rob Marris | 475 c247 (Link to this contribution) I should wait. I want to talk generally about CO2 emissions, because that is related to the whole i...
Chair of Committees of the Whole House | 475 c247 (Link to this contribution) We are debating amendments Nos. 9 and 10, and a separate debate on amendment No. 6 will come later. ...
Rob Marris | 475 c247 (Link to this contribution) I am grateful to you for that guidance, Sir Nicholas, as ever. I am not sure whether my remarks woul...
Lord Hammond of Runnymede | 475 c184 (Link to this contribution) We do not want to go round the course again, but my understanding is that that is the case for every...
Lord Hammond of Runnymede | 475 c184 (Link to this contribution) My right hon. Friend makes a good point. I will not test the patience of the Chair by going any furt...
Rob Marris | 475 c184 (Link to this contribution) May I caution the hon. Gentleman about the use of the adjective ““generous”” in the present context?...
Lord Hammond of Runnymede | 475 c182 (Link to this contribution) The Financial Secretary has just said that we are bound by previous legislation to introduce the mea...
Jane Kennedy | 475 c182-3 (Link to this contribution) The severance scheme was set up under the GLA Act. Extending tax exemption to the scheme in the way ...
Jane Kennedy | 475 c182 (Link to this contribution) My hon. Friend the Exchequer Secretary says from a sedentary position that the hon. Gentleman makes ...
Lord Hammond of Runnymede | 475 c183 (Link to this contribution) The hon. Gentleman makes a good point and draws attention to the need to distinguish between office ...
Lord Redwood | 475 c183-4 (Link to this contribution) There would need to be careful drafting of such provisions. An unscrupulous person—I trust that ther...
Lord Hammond of Runnymede | 475 c183 (Link to this contribution) If the Minister really believed that the current Mayor would stay in post for many years, she would ...
Rob Marris | 475 c183 (Link to this contribution) May I point out to the hon. Gentleman that elected representatives who lose their income as a result...
Justine Greening | 475 c189 (Link to this contribution) Our amendments aim to make the policy more successful, although I have flagged up some serious conce...
Jeremy Browne | 475 c189 (Link to this contribution) I am grateful for the opportunity to follow the hon. Member for Putney (Justine Greening), because I...
Justine Greening | 475 c185-9 (Link to this contribution) Amendment No. 21 replaces amendment No. 4, which should have been withdrawn from the Order Paper. T...
Chair of Committees of the Whole House | 475 c185 (Link to this contribution) With this it will be convenient to discuss the following amendments: No. 13, in clause 90, page 51, ...
Justine Greening | 475 c184 (Link to this contribution) I beg to move amendment No. 21, in page 51, line 11, leave out from 'acquisition””' to end of line 1...
Lord Hammond of Runnymede | 475 c184 (Link to this contribution) Well, perhaps the hon. Gentleman and I can continue the debate outside the Chamber. That is not cent...
Justine Greening | 475 c190 (Link to this contribution) The hon. Gentleman claims that we have made no progress on our environmental agenda, but he is wrong...
Jeremy Browne | 475 c189-90 (Link to this contribution) I am grateful for that intervention, because the hon. Lady made a criticism that the Government have...
Chair of Committees of the Whole House | 475 c190 (Link to this contribution) Order. The debate is beginning to spin into a much wider field. The defining word is ““homes””.
Rob Marris | 475 c191 (Link to this contribution) I suggest that—I stress that I am not citing actual statistics—in 20 years, 80 per cent. of current ...
Jeremy Browne | 475 c191 (Link to this contribution) I am grateful for that intervention. Perhaps we can resolve the matter only through opinion polling ...
Rob Marris | 475 c192-3 (Link to this contribution) The speech that the hon. Member for Putney (Justine Greening) gave was interesting, as is her amendm...
Jeremy Browne | 475 c191-2 (Link to this contribution) I am grateful for that intervention because that takes me—you will be relieved to know, Sir Alan—to ...
Chair of Committees of the Whole House | 475 c190 (Link to this contribution) Order. I am beginning to detect that the hon. Member has a habit of saying that he will be guided by...
Justine Greening | 475 c191 (Link to this contribution) I did not intend to interrupt the hon. Gentleman's speech, but I did not claim that the public did n...
Jeremy Browne | 475 c190-1 (Link to this contribution) We will consider the subject that I mentioned later in our deliberations. In our amendments on home...
Stewart Hosie | 475 c193 (Link to this contribution) I am following the hon. Gentleman's argument carefully. I am aware of his concern about the issue an...
Rob Marris | 475 c193-4 (Link to this contribution) I would not want to discount it completely from a definition, but one would have to be careful about...
Angela Eagle | 475 c201-2 (Link to this contribution) Yes, that is my understanding. Clearly, the delay was caused by checking how common parts and other ...
Angela Eagle | 475 c199-201 (Link to this contribution) We have had an interesting debate. I have been struck by the good will on both sides of the Committe...
Brooks Newmark | 475 c195-9 (Link to this contribution) I am delighted to return to the subject of stamp duty exemptions on zero-carbon homes, as provided f...
David Gauke | 475 c208-10 (Link to this contribution) I beg to move, That the clause be read a Second time. New clause 1 is an attempt to rectify a small...
Justine Greening | 475 c204 (Link to this contribution) I will not withdraw my amendment; I will press it to a Division. I do not feel that the Minister has...
Angela Eagle | 475 c202-4 (Link to this contribution) No. The stamp duty land tax relief applies to the first sale of a house. The emissions-related benef...
Justine Greening | 475 c202 (Link to this contribution) Is the Minister saying that in 2016 people who think that they have bought a zero-carbon home will d...
Colin Breed | 475 c210-1 (Link to this contribution) First, may I say that my party has considerable sympathy for new clause 1, as presented by the hon. ...
Mark Field | 475 c211 (Link to this contribution) Many of these legal and practical difficulties also apply in my constituency, and they should have b...
Colin Breed | 475 c211 (Link to this contribution) That is exactly right; it is a shame that none of us spotted them. As was observed in the court case...
Colin Breed | 475 c211-2 (Link to this contribution) I am grateful to the hon. Gentleman for that clarification. New clause 1 would remove all reference...
David Gauke | 475 c211 (Link to this contribution) In the court case, or the special commissioner's case, the fact that section 4A had not been brought...
Colin Breed | 475 c212 (Link to this contribution) The whole purpose of setting up an RTE company as a legal entity would be to bring these groups of t...
Mike Penning | 475 c212 (Link to this contribution) Could the hon. Gentleman elaborate on exactly how the new clause would undermine tenants' security? ...
Lord Redwood | 475 c213 (Link to this contribution) I rise to support my hon. Friend the Member for South-West Hertfordshire (Mr. Gauke), who has done t...
Mike Penning | 475 c212-3 (Link to this contribution) I promise not to detain the Committee too long. Not least, I will try not to go into the legal jargo...
Colin Breed | 475 c213 (Link to this contribution) It is easy to understand that if one wants to ensure that people have certainty, that relates not on...
David Gauke | 475 c220 (Link to this contribution) I beg to move amendment No. 1A, page 73, line 12, at end insert—
David Gauke | 475 c216 (Link to this contribution) I thank the Exchequer Secretary for her thanks to me and for an informative answer, which set out th...
Angela Eagle | 475 c214-6 (Link to this contribution) I hope that I can cast some light on what is a complex problem, as I have discovered recently. I hav...
Lord Redwood | 475 c213-4 (Link to this contribution) That just shows the muddle that the Liberal Democrats are in. On the one hand they say that they wan...
Peter Bone | 475 c224 (Link to this contribution) Is not the Henry VIII clause typical of what the Government do these days? They rush through legisla...
David Gauke | 475 c225 (Link to this contribution) My hon. Friend, who is a doughty defender of the rights of Parliament, makes another good point. His...
David Gauke | 475 c223-4 (Link to this contribution) Yes, as I said earlier, the Government's code of conduct states that consultations should last 12 we...
Chair of Committees of the Whole House | 475 c220 (Link to this contribution) With this it will be convenient to discuss the following amendments: No. 2A, line 23, at end insert—...
David Gauke | 475 c220-3 (Link to this contribution) It is a pleasure to speak on the issue of penalties. As with so much in this year's Finance Bill, we...
Jane Kennedy | 475 c225 (Link to this contribution) I might have misheard the hon. Gentleman—I have learned that he is very thorough in his approach to ...
David Gauke | 475 c225 (Link to this contribution) Sometimes parties in opposition are right. I thought that the Financial Secretary would pick me up o...
Mike Penning | 475 c225 (Link to this contribution) A ““get out of jail free”” clause.
Colin Breed | 475 c227 (Link to this contribution) Let me say straight away that I share all the concerns of the hon. Member for South-West Hertfordshi...
David Gauke | 475 c225 (Link to this contribution) I shall not make any ill-judged remarks comparing my hon. Friend with Henry VIII.
Mike Penning | 475 c225 (Link to this contribution) I shall take my hon. Friend's comment in the manner in which I am sure it was intended. The Financi...
David Gauke | 475 c225-7 (Link to this contribution) I am grateful to my hon. Friend, who makes a very good point. To be fair to the Financial Secretary,...
Chair of Committees of the Whole House | 475 c227 (Link to this contribution) Before I call the next speaker, I remind the Committee that we can discuss all four amendments in th...
Colin Breed | 475 c227-8 (Link to this contribution) That is an excellent point. Indeed, some payments have been made, but I suspect that they were nowhe...
Peter Bone | 475 c227 (Link to this contribution) In my experience, it is the Revenue that is making the errors, so it would have to pay penalties to ...
Jane Kennedy | 475 c232-3 (Link to this contribution) It is a pleasure to see you in the Chair this evening, Sir Nicholas. I hope that you will agree that...
Brooks Newmark | 475 c229-31 (Link to this contribution) First, let me make the same observation that I made last night: it is a pity that once again not a s...
Mike Penning | 475 c228-9 (Link to this contribution) I rise to support the amendments of my hon. Friend the Member for South-West Hertfordshire (Mr. Gauk...
Jane Kennedy | 475 c233 (Link to this contribution) I did not mean Members of Parliament: I meant stakeholders and interested parties. I have some inter...
Mike Penning | 475 c233 (Link to this contribution) I apologise to the Minister, but I thought that she was talking about the missing Labour Members. On...
Jane Kennedy | 475 c233 (Link to this contribution) The hon. Gentleman is at liberty to make that point, but I am sorry that I gave way to him.
Chair of Committees of the Whole House | 475 c233 (Link to this contribution) Order. That is not a relevant intervention. The hon. Gentleman has made his point and I hope that th...
Brooks Newmark | 475 c233 (Link to this contribution) I do not wish to rub salt into the Financial Secretary's wounds, but it is strange that some 300 Lab...
David Gauke | 475 c235 (Link to this contribution) Is the right hon. Lady saying that she was wrong when she raised those points in opposition?
Jane Kennedy | 475 c233-5 (Link to this contribution) I regret giving way and I am grateful for your guidance, Sir Nicholas. Clause 117 is about creating...
David Gauke | 475 c236 (Link to this contribution) As ever, the Financial Secretary presents her case in a reasonable tone, but I will disappoint her a...
Jane Kennedy | 475 c235 (Link to this contribution) I am saying that I learned a lesson. When I came into government, I was able to appreciate that the ...
Stewart Hosie | 475 c243 (Link to this contribution) I beg to move amendment No. 9, page 8, line 4, at end insert—
Stewart Hosie | 475 c243-4 (Link to this contribution) I have no ideological or intellectual difficulty with using price to change behaviour, such as the G...
Viscount Thurso | 475 c244 (Link to this contribution) The hon. Gentleman has talked about remote rural areas, and I am sure that he would include the coun...
Jane Kennedy | 475 c181 (Link to this contribution) The hon. Gentleman is, of course, right. However, the proposals have been known of for some time, an...
Lord Hammond of Runnymede | 475 c181 (Link to this contribution) I ask the Financial Secretary to clarify that statement. Surely we are extending a statutory tax pri...
Jane Kennedy | 475 c181 (Link to this contribution) I probably should have that detail with me. I have not got it, but I will write to the hon. Gentlema...
Lord Hammond of Runnymede | 475 c181 (Link to this contribution) I am sorry; the Financial Secretary has misunderstood my point, which is that there will be a cost t...
Jane Kennedy | 475 c179-80 (Link to this contribution) No, I have not had any such indication. I genuinely believe that we should avoid personalising debat...
Jane Kennedy | 475 c180-1 (Link to this contribution) I am grateful for this opportunity to consider the subject. The developments occurred after I consid...
Lord Hammond of Runnymede | 475 c180 (Link to this contribution) I am grateful to the Financial Secretary, as she has genuinely given me a piece of information—that ...
Rob Marris | 475 c179 (Link to this contribution) Has my right hon. Friend had any indication of whether the hon. Member for Henley (Mr. Johnson), who...
Jeremy Browne | 475 c181 (Link to this contribution) I wonder whether the Financial Secretary follows the Conservative spokesman's argument, which appear...
Lord Hammond of Runnymede | 475 c173-5 (Link to this contribution) I beg to move amendment No. 17, page 25, line 21, leave out '2008' and insert '2009.'. I suspect th...
Lord Hammond of Runnymede | 475 c176-7 (Link to this contribution) May I draw the hon. Gentleman on the specific point? Does he think it generally a good idea to have ...
Jeremy Browne | 475 c176 (Link to this contribution) I shall speak for a far shorter time than I did when you allowed me to continue for longer yesterday...
Rob Marris | 475 c175 (Link to this contribution) Perhaps the hon. Gentleman will tell us whether he believes the Greater London authority is more aki...
Jeremy Browne | 475 c178 (Link to this contribution) Is not the right hon. Gentleman focusing too narrowly on the Labour and Conservative candidates, who...
Lord Redwood | 475 c177-8 (Link to this contribution) I do not wish to use this opportunity to refer to the present Mayor and to try to have last-minute i...
Rob Marris | 475 c177 (Link to this contribution) I notice that the debate on this amendment is so riveting that not a single London Member is in the ...
Jeremy Browne | 475 c177 (Link to this contribution) The general principle that I would adopt is that politicians should not seek to apply to themselves ...
Lord Redwood | 475 c179 (Link to this contribution) I do not think that we need to have such petty political debate when I am trying to discuss the prin...
Jane Kennedy | 475 c179 (Link to this contribution) When my officials drew to my attention the fact that this Finance Bill would have to contain these m...
Chair of Committees of the Whole House | 475 c243 (Link to this contribution) With this it will be convenient to discuss amendment No. 10, line 17, at end add ‘(subject to subse...
Lord Hammond of Runnymede | 475 c175-6 (Link to this contribution) That is a fair comment. It has many of the characteristics of one of the devolved Assemblies, but no...
Lord Redwood | 475 c257 (Link to this contribution) Does my hon. Friend agree that we need to look at the changes against the new background that petrol...
Justine Greening | 475 c201 (Link to this contribution) The original explanatory memorandum to the statutory instrument excluded flats and maisonettes. So w...
Peter Bone | 475 c223 (Link to this contribution) I declare an interest as a member of the Institute of Chartered Accountants. I do not understand wh...
Robert Smith | 475 c251 (Link to this contribution) Current costs—far higher than any planned for by the Treasury—are such that the market is already se...
Mark Hoban | 475 c251 (Link to this contribution) I am probably the first hon. Member to address the amendment whose constituency does not contain any...
Jeremy Browne | 475 c249 (Link to this contribution) I shall take the intervention of the hon. Member for Na h-Eileanan an Iar (Mr. MacNeil) before movin...
Stewart Hosie | 475 c246 (Link to this contribution) The hon. Gentleman is right, and two separate costs are involved here. The first is the cost to the ...
Lord Redwood | 475 c194-5 (Link to this contribution) I rise to support my hon. Friend the Member for Putney (Justine Greening). Her amendment makes a lot...
Jeremy Browne | 475 c190 (Link to this contribution) I will be guided by you, Sir Alan. We wait with keen interest to ascertain whether the Conservative ...
Subjects
Agriculture Climate change Carbon dioxide Housing Greater London Authority Leasehold Excise duties Fuels Flats Motor vehicles Pollution Payments Mayor of London Tax allowances Taxation Tenants Stamp duties Tax rates and bands Self-assessment Carbon emissions Henry VIII clauses Ex gratia payments Stamp duty land tax Right to enfranchise companies
Legislation
Finance Bill 2007-08
Link
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