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29. Reduced childcare relief for higher earners

Volume 526: debated on Tuesday 29 March 2011

Resolved,

That provision may be made for and in connection with reducing the amount of relief available to higher earners in respect of childcare vouchers or childcare provided by an employer.

30. Expenditure on research and development

Resolved,

That provision may be made about tax relief for expenditure on research and development.

31. Intangible fixed assets

Resolved,

That provision may be made amending Part 8 of the Corporation Tax Act 2009.

32. Foreign permanent establishments

Resolved,

That provision may be made about foreign permanent establishments of UK resident companies.

33. Investment trusts

Resolved,

That provision may be made about investment trusts.

34. Furnished holiday lettings

Resolved,

That provision may be made about furnished holiday lettings.

35. Leases and changes to accounting standards

Resolved,

That provision (including provision having retrospective effect) may be made about cases where there is a change in accounting standards in relation to leases.

36. Companies with small profits

Resolved,

That provision (including provision having retrospective effect) may be made amending Part 3 of the Corporation Tax Act 2010.

37. Insurance companies (apportionment)

Resolved,

That provision (including provision having retrospective effect) may be made about the apportionment of amounts under section 432C of the Income and Corporation Taxes Act 1988.

38. Transfer pricing

Resolved,

That provision may be made about the application of OECD principles in relation to transfer pricing.