"Table — 46. Use of Sterling and Other Currencies — 27 Mar 2000
Resolved,
That provision (including provision having retrospective effect) may be made amending Chapter IV of Part XVII of the Income and Corporation Taxes Act 1988.
Resolved,
That provision may be made amending sections 92 to 95 of the Finance Act 1993 and Chapter II of Part II of that Act.
47. Insurance
Resolved,
That provision may be made--
(a) about the reserves and reinsurance contracts of certain companies and other persons carrying on general insurance business; and
(b) amending sections 431D and 432ZA to 432C of the Income and Corporation Taxes Act 1988 and Schedule 11 to the Finance Act 1996.
48. Petroleum Revenue Tax
Resolved,
That provision may be made with respect to cases where operating expenditure is incurred by participators during chargeable periods to which section 9(1) of the Oil Taxation Act 1975 applies.
49. Payments under Deduction of Tax
Resolved,
That provision may be made about payments under deduction of tax.
50. Film Production etc.
Resolved,
That provision may be made about expenditure on the production or acquisition of films or sound recordings.
51. Stamp Duty on Conveyance or Transfer on Sale (Rates)
Motion made, and Question put,
That the following provisions shall have effect for the period beginning 28th March 2000 and ending 31 days after the earliest of the dates mentioned in section 50(2) of the Finance Act 1973--
(1) In Part I of Schedule 13 to the Finance Act 1999, in the third column of the table in paragraph 4--
(a) in the third entry, for "2.5%" there shall be substituted "3%"; and
(b) in the fourth entry, for "3.5%" there shall be substituted "4%".
(2) This Resolution applies to instruments executed on or after 28th March 2000.
(3) But this Resolution does not apply to an instrument giving effect to a contract made on or before 21st March 2000, unless--
(a) the instrument is made in consequence of the exercise after that date of any option, right of pre-emption or similar right; or
(b) the instrument transfers the property in question to, or vests it in, a person other than the purchaser under the contract, because of an assignment (or, in Scotland, assignation) or further contract made after that date.
And it is hereby declared that it is expedient in the public interest that this Resolution should have statutory effect under the provisions of section 50 of the Finance Act 1973.
The House divided: Ayes 303, Noes 178.
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