division_name: Budget Resolutions and Economic Situation
motion: <p pid="c.791.1/1" pwmotiontext="yes">Question accordingly agreed to.</p>
  
  <p pid="c.791.1/2" pwmotiontext="yes">18. Group relief (corporation tax)</p>
  
  <p class="italic" pid="c.791.1/3" pwmotiontext="yes">Resolved,</p>
  
  <p class="indent" pid="c.791.1/4" pwmotiontext="yes">That, for the purposes of corporation tax, provision may be made (including provision having retrospective effect) in relation to group relief.</p>
  
  <p pid="c.791.1/5" pwmotiontext="yes">19. Tax relief for R&amp;D expenditure of small or medium-sized companies</p>
  
  <p class="italic" pid="c.791.1/6" pwmotiontext="yes">Resolved,</p>
  
  <p class="indent" pid="c.791.1/7" pwmotiontext="yes">That provision may be made in relation to relief under Schedule 20 to the Finance Act 2000.</p>
  
  <p pid="c.791.1/8" pwmotiontext="yes">20. Tax relief for R&amp;D expenditure of large companies etc</p>
  
  <p class="italic" pid="c.791.1/9" pwmotiontext="yes">Resolved,</p>
  
  <p class="indent" pid="c.791.1/10" pwmotiontext="yes">That provision may be made in relation to relief under Schedule 12 to the Finance Act 2002.</p>
  
  <p pid="c.791.1/11" pwmotiontext="yes">21. Tax relief for expenditure on vaccine research etc</p>
  
  <p class="italic" pid="c.791.1/12" pwmotiontext="yes">Resolved,</p>
  
  <p class="indent" pid="c.791.1/13" pwmotiontext="yes">That provision may be made in relation to relief under Schedule 13 to the Finance Act 2002.</p>
  
  <p pid="c.791.1/14" pwmotiontext="yes">22. Films and sound recordings</p>
  
  <p class="italic" pid="c.791.1/15" pwmotiontext="yes">Resolved,</p>
  
  <p class="indent" pid="c.791.1/16" pwmotiontext="yes">That provision may be made about the taxation of activities in connection with films and sound recordings.</p>
  
  <p pid="c.791.1/17" pwmotiontext="yes">23. Charities (relief on income tax and corporation tax)</p>
  
  <p class="italic" pid="c.791.1/18" pwmotiontext="yes">Resolved,</p>
  
  <p class="indent" pid="c.791.1/19" pwmotiontext="yes">That provision may be made amending and supplementing sections 505 and 506 of and Schedule 20 to the Income and Corporation Taxes Act 1988.</p>
  
  <p pid="c.791.1/20" pwmotiontext="yes">24. Gift aid (payments by companies)</p>
  
  <p class="italic" pid="c.791.1/21" pwmotiontext="yes">Resolved,</p>
  
  <p class="indent" pid="c.791.1/22" pwmotiontext="yes">That provision may be made amending section 339 of the Income and Corporation Taxes Act 1988.</p>
  
  <p pid="c.791.1/23" pwmotiontext="yes">25. Income tax (mobile telephones)</p>
  
  <p class="italic" pid="c.791.1/24" pwmotiontext="yes">Resolved,</p>
  
  <p class="indent" pid="c.791.1/25" pwmotiontext="yes">That&#8212;</p>
  
  <p class="indent" pid="c.791.1/26" pwmotiontext="yes">(1) In section 266(2) of the Income Tax (Earnings and Pensions) Act 2003 there shall be inserted at the end "or</p>
  
  <p pid="c.791.1/27" pwmotiontext="yes">      (d) section 319 (mobile telephones)."</p>
  
  <p class="indent" pid="c.791.1/28" pwmotiontext="yes">(2) In section 267(2) of that Act there shall be inserted at the end "and</p>
  
  <p pid="c.791.1/29" pwmotiontext="yes">      (g) section 319 (mobile telephones)."</p>
  
  <p class="indent" pid="c.791.1/30" pwmotiontext="yes">(3) For section 319 of that Act there shall be substituted&#8212;</p>
  
  <p class="indent" pid="c.791.1/31" pwmotiontext="yes">" 319 Mobile telephones</p>
  
  <p class="indent" pid="c.791.1/32" pwmotiontext="yes">(1) No liability to income tax arises by virtue of section 62 (general definition of earnings) or Chapter 10 of Part 3 (taxable benefits: residual liability to charge) in respect of the provision of one mobile telephone for an employee without any transfer of property in it.</p>
  
  <p class="indent" pid="c.791.1/33" pwmotiontext="yes">In this section "mobile telephone" means telephone apparatus which&#8212;</p>
  
  <p pid="c.791.1/34" pwmotiontext="yes">      (a) is not physically connected to a land-line, and</p>
  
  <p class="indent" pid="c.791.1/35" pwmotiontext="yes">is not used only as a wireless extension to a telephone which is physically connected to a land-line, or any thing which may be used in such apparatus for the purpose of gaining access to, or using, a public electronic communications service.</p>
  
  <p class="indent" pid="c.791.1/36" pwmotiontext="yes">In this section the reference to the provision of a mobile telephone includes a reference to the provision, together with the mobile telephone provided, of access to, or the use of, a public electronic communications service by means of one mobile telephone number.</p>
  
  <p class="indent" pid="c.791.1/37" pwmotiontext="yes">For the purposes of subsection (2) "telephone apparatus" means wireless telegraphy apparatus designed or adapted for the primary purpose of transmitting and receiving spoken messages and used in connection with a public electronic communications service."</p>
  
  <p class="indent" pid="c.791.1/38" pwmotiontext="yes">(4) The amendments made by this Resolution shall have effect for the year 2006&#8211;07 and subsequent years of assessment.</p>
  
  <p class="indent" pid="c.791.1/39" pwmotiontext="yes">(5) But the amendment made by paragraph (3) shall not cause any liability to income tax to arise in respect of the provision of a mobile telephone for an employee, or a member of an employee's family or household, if the mobile telephone was first provided to him before 6th April 2006.</p>
  
  <p class="indent" pid="c.791.1/40" pwmotiontext="yes">And it is hereby 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.</p>
  
  <p pid="c.791.1/41" pwmotiontext="yes">26. Income tax (computer equipment)</p>
  
  <p class="italic" pid="c.791.1/42" pwmotiontext="yes">Motion made, and Question put,</p>
  
  <p class="indent" pid="c.791.1/43" pwmotiontext="yes">That&#8212;</p>
  
  <p class="indent" pid="c.791.1/44" pwmotiontext="yes">(1) Section 320 of the Income Tax (Earnings and Pensions) Act 2003 shall be omitted.</p>
  
  <p class="indent" pid="c.791.1/45" pwmotiontext="yes">(2) This Resolution shall have effect for the year 2006&#8211;07 and subsequent years of assessment.</p>
  
  <p class="indent" pid="c.791.1/46" pwmotiontext="yes">(3) But this Resolution shall not cause any liability to income tax to arise in respect of the provision of computer equipment by making it available to an employee, or a member of an employee's family or household, if the computer equipment was first made available to him before 6th April 2006.</p>
  
  <p class="indent" pid="c.791.1/47" pwmotiontext="yes">And it is hereby 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.</p>
  
  <p pid="c.791.1/48" pwmotiontext="yes"><i>The House divided:</i> Ayes 325, Noes 259.</p>