Resolved,

That (notwithstanding anything to the contrary in the practice of the House relating to the matters that may be included in Finance Bills)—

(a) provision may be made omitting paragraph (c) of section 1218ZCG(1) of the Corporation Tax Act 2009 (date before which qualifying expenditure must be incurred), and

(b) provision may be made taking effect in a future year increasing the rates specified in section 1218ZCH(4)(a) and (b) of that Act to 45% and 40% respectively.