division_name: Amendment of the Law &#8212; Budget Resolutions and Economic Situation
motion: <p class="italic" pid="b.852.3/1" pwmotiontext="yes"> Motion made, and Question put ,</p>
  
  <p class="indent" pid="b.852.3/2" pwmotiontext="yes">That&#8212;</p>
  
  <p class="indent" pid="b.852.3/3" pwmotiontext="yes">(1) In section 6 of the Income Tax Act 2007 (rates at which income tax is charged)&#8212;</p>
  
  <p class="indent" pid="b.852.3/4" pwmotiontext="yes">(a) in subsection (1), omit paragraph (a), and</p>
  
  <p class="indent" pid="b.852.3/5" pwmotiontext="yes">(b) in subsection (2), omit "starting rate,",</p>
  
  <p class="indent" pid="b.852.3/6" pwmotiontext="yes">and accordingly, in the title, omit "starting rate,".</p>
  
  <p class="indent" pid="b.852.3/7" pwmotiontext="yes">(2) In section 10 of that Act (income charged at main rates: individuals)&#8212;</p>
  
  <p class="indent" pid="b.852.3/8" pwmotiontext="yes">(a) omit subsection (1),</p>
  
  <p class="indent" pid="b.852.3/9" pwmotiontext="yes">(b) for subsection (2) substitute&#8212;</p>
  
  <p class="indent" pid="b.852.3/10" pwmotiontext="yes">" (2) Income tax on an individual's income up to the basic rate limit is charged at the basic rate (except to the extent that, in accordance with section 12, it is charged at the starting rate for savings).",</p>
  
  <p class="indent" pid="b.852.3/11" pwmotiontext="yes">(c) in subsection (4), omit the entry relating to section 12, and</p>
  
  <p class="indent" pid="b.852.3/12" pwmotiontext="yes">(d) for subsection (5) substitute&#8212;</p>
  
  <p class="indent" pid="b.852.3/13" pwmotiontext="yes">" (5) The basic rate limit is &#163;36,000.</p>
  
  <p class="indent" pid="b.852.3/14" pwmotiontext="yes">(6) The basic rate limit is increased in some circumstances: see&#8212;</p>
  
  <p class="indent" pid="b.852.3/15" pwmotiontext="yes">(a) section 414(2) (gift aid relief), and</p>
  
  <p class="indent" pid="b.852.3/16" pwmotiontext="yes">(b) section 192(4) of FA 2004 (relief for pension contributions).",</p>
  
  <p class="indent" pid="b.852.3/17" pwmotiontext="yes">and accordingly, in the title, omit "starting,".</p>
  
  <p class="indent" pid="b.852.3/18" pwmotiontext="yes">(3) Omit section 20 (starting rate limit and basic rate limit).</p>
  
  <p class="indent" pid="b.852.3/19" pwmotiontext="yes">(4) The amendments made by this Resolution have effect for the tax year 2008-09 and subsequent tax years.</p>
  
  <p class="indent" pid="b.852.3/20" pwmotiontext="yes">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.</p>
  
  <p pid="b.852.3/21" pwmotiontext="yes"><i> The House divided:</i> Ayes 304, Noes 242.</p>