Points of Order

Debate between John Bercow and James Gray

Tuesday 29th October 2019 Commons Chamber

[James Gray (North Wiltshire) (Con)]

rose—

[Mr Speaker]

I will respond to the right hon. Lady, but first I will take the point of order from the hon. Member for North Wiltshire.

[James Gray]

Further to that point of order, Mr Speaker. I know that the whole House will want to mark—and, I almost said, to celebrate—your departure from this post after 10 highly distinguished years in your seat, but would it not be a shame if the transition to the new Speaker were marked by anything less than an entirely seemly procedure? If, for example, a new Speaker were to be elected on Monday 4 November, the House could be dissolved on Tuesday. Let us imagine that that new Speaker were then not to be elected when representatives of other parties stood against him or her in the constituency. In that event, a Speaker would be sitting in your Chair for just one day, which would be a great deal less than seemly. There are a number of other reasons—to do with pensions, for instance—for that not to be allowed.

Is there not therefore a strong argument, Mr Speaker, for you to be kindly asked to extend your stay in the Chair for another couple of days, until next Monday, and for a new Speaker to be elected when the new Parliament reassembles?

[Several hon. Members rose—]

Oral Answers to Questions

Debate between John Bercow and James Gray

Monday 21st October 2019 Commons Chamber

[James Gray (North Wiltshire) (Con)]

I warmly welcome my hon. Friend to her new post, which is very well deserved. She is a graduate of the armed forces parliamentary scheme—that is where she learned everything—so I am glad that she is now at the Dispatch Box. I very much welcome the fact that the new Type 31s are to be built in Rosyth, which should be a very good contract indeed, but what evidence can she bring forward that the contract will be delivered on time and within budget?

[Mr Speaker]

For the benefit of those observing our proceedings, so that they are intelligible, it ought to be explained that the hon. Gentleman is what might be described as the overlord, or the Gandalf figure, who oversees the armed forces parliamentary scheme.

International Climate Action

Debate between John Bercow and James Gray

Thursday 26th September 2019 Commons Chamber

[Mr Speaker]

No, no. The last time I looked, the hon. Gentleman was called Luke Graham, not James Gray.

[James Gray (North Wiltshire) (Con)]

It is an easy mistake to make, Mr Speaker.

[Mr Speaker]

The hon. Member for Ochil and South Perthshire is a few years younger.

[James Gray]

Yes, but I was brought up in Ochil and South Perthshire, so we have a great deal in common, although there is a slight age difference.

One way in which the UK can truly lead the world in this generational battle against climate change is through climate science, in particular polar science. In that respect, I pay tribute to the father of the hon. Member for Cardiff North (Anna McMorrin), after whom the McMorrin glacier in Antarctica is named. Will my right hon. Friend the Secretary of State join me in congratulating British scientists in universities and institutions throughout Britain, who make a vast contribution to polar and climate science, and will she, today of all days, pay tribute to the launch of SS David Attenborough from Birkenhead and perhaps make passing tribute to the great man himself?

Points of Order

Debate between John Bercow and James Gray

Wednesday 15th May 2019 Commons Chamber

[Mr Speaker]

The nodding of the head in assent to my proposition by his right hon. Friend the Member for Belfast North (Nigel Dodds), the leader of his party, is testimony to their recognition of what I am saying. If they want to return to the matter very soon, it is open to them to seek to do so.

I am very sensitive to the point that the right hon. Member for Hemel Hempstead (Sir Mike Penning) has raised, but rather than giving an inevitably provisional and possibly unsatisfactory reply off the top of my head, I say to him that I am very open to the idea of recognition in the way that he suggests. It seems to me that that warrants further discussion, and if he wants to come to see me, either alone or accompanied by colleagues—particularly if it is a cross-party delegation—I would be very open to seeing him and to exploring whether, and if so how, recognition might be provided. Meanwhile, I will of course take other points of order.

[James Gray (North Wiltshire) (Con)]

Further to that point of order, Mr Speaker. The Secretary of State for Defence announced overnight that she would introduce a Bill to bring in a 10-year statute of limitations on the kind of cases that we have been hearing about, but excluding those relating to Northern Ireland. Am I right in believing that that Bill would be amendable and that therefore, if the House chose to do so, we could bring Northern Ireland into it?

[Mr Speaker]

I have not seen the said Bill; I do not know whether it is yet drafted. I might be taking a modest risk in saying this, but with very few exceptions, Bills are amendable. Indeed, the concept of the unamendable Bill is by no means empirically proven. Sometimes people draft Bills in the hope that they cannot be amended, but their hope is usually dashed. I have no reason to suppose that a Bill of the type that the hon. Gentleman describes would be unamendable, and if it required a fertile mind, that would be no bar to the efforts and perspicacity of the hon. Gentleman.

Monarch Airlines

Debate between John Bercow and James Gray

Monday 9th October 2017 Commons Chamber

[Mr Speaker]

James Gray.

[James Gray (North Wiltshire) (Con)]

Yes, Mr Speaker. I join my friends in congratulating the Secretary of State, the CAA and others on a magnificent operation to repatriate so many people who would otherwise be marooned overseas. However, I remain concerned, because I have a number of constituents who had booked holidays but not yet travelled. Will they be covered under the ATOL scheme, or under credit card insurance schemes, and how many people have been affected in that way?

Oral Answers to Questions

Debate between John Bercow and James Gray

Monday 12th December 2016 Commons Chamber

[Mr Speaker]

I had thought that the hon. Member for Charnwood (Edward Argar) was stirring in his seat. If he were standing, I would call him, but if he is not, I will not. He is not, so I will not.

[Mr James Gray (North Wiltshire) (Con)]

I am most grateful to my hon. Friend the Member for Charnwood (Edward Argar) for not standing.

In the last few years, some 3,500 soldiers have had their lives wrecked by the investigations of the Iraq Historic Allegations Team. That has been at a cost of some £90 million to Her Majesty’s Treasury, and I think one single prosecution has resulted from it. Surely, now that we have seen the back of Mr Shiner, it is time for the Government to bring to an end the dreadful IHAT organisation.

Points of Order

Debate between John Bercow and James Gray

Wednesday 10th February 2016 Commons Chamber

[Mr James Gray (North Wiltshire) (Con)]

On a point of order, Mr Speaker. I seek your guidance on a matter that is of marginal interest at best to the outside world, but which would risk a number of jobs and further undermine the traditions and standards of this House. That is, of course, the matter of the change from vellum to paper for the recording of Acts of Parliament.

You will recall, Mr Speaker, that on 9 October last year you indicated to me, in answer to a point of order, that there would be a substantive vote in this House before any such matter occurred. In answer to a point of order from the hon. Member for Washington and Sunderland West (Mrs Hodgson) on 9 February 2016, you indicated that you had changed your view on the matter: it would no longer be necessary for a substantive vote in this House, and that, if she wished to register her opposition, an early-day motion would be a way of doing so. That, of course, would have no effect whatever on the other place. However, if I were to call a debate under the aegis of the Backbench Business Committee, with a substantive motion which required that this retrograde decision should be reversed, can you advise me what effect that would have, both on our decision in this place and whether the other place would have any reason to listen to that decision?

[Mr Speaker]

Let me say the following to the hon. Gentleman, to whom I am grateful for his point of order. First, I have not actually changed my view on the desirability of a vote in this Chamber on the matter. The hon. Gentleman is quite right in saying, as I readily acknowledged yesterday when a point of order was raised, that I had expected a vote would take place on that matter in this House. However, the matter does fall within the aegis—and, it appears, in terms of decision-making competence, the exclusive aegis—of the other place. For that reason, and on account of their desire to proceed, there is no entitlement for this House to supersede the will of the other place.

Secondly, the hon. Gentleman quite correctly judges that it would be open to him and to other Members to seek a Backbench Business Committee debate on this matter. I wish the hon. Gentleman all success, presumably in a cross-party effort, to secure such a debate. It is not for me to seek to comment on how the other place judges matters. I would not have sought to do so anyway and I have been reminded by sound professional advice that it is not for me to do so. I therefore do not think I should get into the business of speculating as to what might happen. I have known the hon. Gentleman for well over 20 years and he is, at his best, a formidable and energetic campaigner. If he feels strongly, my advice to him, together with the hon. Lady from the Labour Benches who raised the matter yesterday, is to go ahead and seek a debate, marshal his forces and to plan for victory, rather than to spend time sitting around predicting it. Perhaps we can leave it there.

Oral Answers to Questions

Debate between John Bercow and James Gray

Monday 2nd November 2015 Commons Chamber

[Mr James Gray (North Wiltshire) (Con)]

I was about to ask the same question as the Minister just answered. May I take this opportunity to say to him that a large number of my constituents are being badly affected by scams, particularly over the internet? This is a matter of great concern. I am delighted that the Government have taken such strides to deal with it.

[Mr Speaker]

As I have often had cause to observe, repetition in the House of Commons Chamber is not a novel phenomenon.

Point of Order

Debate between John Bercow and James Gray

Monday 26th October 2015 Commons Chamber

[Mr James Gray (North Wiltshire) (Con)]

On a point of order, Mr Speaker. Moving from the latest in data protection to a more traditional format, may I ask your advice on a matter concerning the Administration Committee, on which I serve? I was, I have to admit, a few moments late for a meeting of the Committee on 12 October and was surprised to discover that a motion had been rushed through in the first few seconds of the meeting to change the means by which we record the Acts of Parliament from vellum, which has been used for 1,000 years or more, to paper. I immediately registered my opposition and said that I disagreed with that, but was very surprised to discover this morning when the report was published that the decision appears to have been unanimously supported by the Committee, including by me.

Mr Speaker, am I right in thinking that because the use of vellum was brought in by an order of the House, voted for on the Floor of the House, its removal would also require a vote of this House? If that is the case, would that be an opportunity for me both to register my dissent properly and to try to encourage hon. Members on both sides of the House to oppose what seems to me to be a disgraceful piece of heritage vandalism?

[Mr Speaker]

I am extremely grateful to the hon. Gentleman for his point of order and for his courtesy in giving me advance notice of it. It is of course based, as he has just advised us, on his experience of the Administration Committee, of which I can confirm he is himself a distinguished ornament.

I understand that the hon. Gentleman was not present for the decision to agree to the report, but came to the meeting very soon thereafter, expressed his dissent and indeed asked for it to be recorded. The formal minutes, as printed with the report, do—I think unintentionally, but I accept unsatisfactorily from his point of view—imply that he consented to the report. His dissent will, I understand, be recorded on the informal minutes. He has now put on the record—it should not be necessary to have to do so by a point of order, but it was in this case—his opposition to the substitution of archival paper for vellum.

I can confirm that for the recommendation—this is the key point—to be implemented, the matter would have to be brought to the Floor of the House, as it was in 1999. In such circumstances, he will very likely have the chance to address the House on the subject and, if need be, to press his opposition to a Division. Perhaps I can just say in this context, and I feel sure that the hon. Gentleman will be familiar with the Official Report, that the vote of 1 November 1999 will be fresh in the minds of some colleagues.

Now that the Liaison Committee is fully functioning, under the distinguished leadership of the right hon. Member for Chichester (Mr Tyrie), I gently suggest to the hon. Gentleman that he might raise with the Committee the case for any change in the practice of formal minuting in such cases.

The hon. Gentleman did not refer to a date on which a previous resolution was passed. I believe it was in 1849, but there is no doubt that whatever the precise date it was in the long-distant past and a considerable period away from the 21st century that he and I now inhabit. I will leave the matter there for today, but knowing the hon. Gentleman and his perspicacity, he will require no further incentive to proceed with the matter as he thinks fit.

Finance Bill (Ways and Means) (Payment of Corporation Tax)

Resolved,

That provision may be made in connection with the payment of corporation tax.—(Mr Gauke.)

Finance Bill (Ways and Means) (Restitution Interest Payments)

Resolved,

That–

(1) The Corporation Tax Act 2010 is amended as follows.

(2) In section 1 (overview of Act), in subsection (3), after paragraph (ac) insert–“(ad) restitution interest (see Part 8C),”.

(3) After Part 8B insert–

“PART 8C

RESTITUTION INTEREST

CHAPTER 1

AMOUNTS TAXED AS RESTITUTION INTEREST

357YA Charge to corporation tax on restitution interest

The charge to corporation tax on income applies to restitution interest arising to a company.

357YB Restitution interest chargeable as income

(1) Profits arising to a company which consist of restitution interest are chargeable to tax as income under this Part (regardless of whether the profits are of an income or capital nature).

(2) In this Part references to “profits” are to be interpreted in accordance with section 2(2) of CTA 2009.

357YC Meaning of “restitution interest”

(1) In this Part “restitution interest” means profits in relation to which Conditions A to C are met.

(2) Condition A is that the profits are interest paid or payable by the Commissioners in respect of a claim by the company for restitution with regard to either of the following matters (or alleged matters)–

(a) the payment of an amount to the Commissioners under a mistake of law relating to a taxation matter, or

(b) the unlawful collection by the Commissioners of an amount in respect of taxation.

(3) Condition B is that–

(a) a court has made a final determination that the Commissioners are liable to pay the interest, or

(b) the Commissioners and the company, have in final settlement of the claim, entered into an agreement under which the company is entitled to be paid, or is to retain, the interest.

(4) Condition C is that the interest determined to be due, or agreed upon, as mentioned in subsection (3) is not limited to simple interest at a statutory rate (see section 357YU).

(5) Subsection (4) does not prevent so much of an amount of interest determined to be due, or agreed upon, as represents or is calculated by reference to simple interest at a statutory rate from falling within the definition of “restitution interest”.

(6) For the purposes of subsection (2) it does not matter whether the interest is paid or payable–

(a) pursuant to a judgment or order of a court,

(b) as an interim payment in court proceedings,

(c) under an agreement to settle a claim, or

(d) in any other circumstances.

(7) For the purposes of this section–

(a) “interest” includes an amount equivalent to interest, and

(b) an amount paid or payable by the Commissioners as mentioned in subsection (2) is “equivalent to interest” so far as it is an amount determined by reference to the time value of money.

(8) For the purposes of this section a determination made by a court is “final” if the determination cannot be varied on appeal (whether because of the absence of any right of appeal, the expiry of a time limit for making an appeal without an appeal having been brought, the refusal of permission to appeal, the abandonment of an appeal or otherwise).

(9) Any power to grant permission to appeal out of time is to be disregarded for the purposes of subsection (8).

357YD Further provision about amounts included, or not included, in “restitution interest”

(1) Interest paid to a company is not restitution interest for the purposes of this Part if–

(a) Condition B was not met in relation to the interest until after the interest was paid, and

(b) the amount paid was limited to simple interest at a statutory rate

(2) Subsection (1) does not prevent so much of a relevant amount of interest determined to be due, agreed upon or otherwise paid as represents or is calculated by reference to simple interest at a statutory rate from falling within the definition of “restitution interest”.

(3) In subsection (2) “relevant amount of interest” means an amount of interest the whole of which was paid before Condition B was met in relation to it.

(4) Section 357YC(7) applies in relation to this section as in relation to section 357YC.

357YE Period in which amounts are to be brought into account

(1) The amounts to be brought into account as restitution interest for any period for the purposes of this Part are those that are recognised in determining the company’s profit or loss for the period in accordance with generally accepted accounting practice.

(2) If Condition A in section 357YC is met, in relation to any amount, after the end of the period for which the amount is to be brought into account as restitution interest in accordance with subsection (1), any necessary adjustments are to be made; and any time limits for the making of adjustments are to be disregarded for this purpose.

357YF Companies without GAAP-compliant accounts

(1) If a company–

(a) draws up accounts which are not GAAP-compliant accounts, or

(b) does not draw up accounts at all,

this Part applies as if GAAP-compliant accounts had been drawn up.

(2) Accordingly, references in this Part to amounts recognised for accounting purposes are references to amounts that would have been recognised if GAAP compliant accounts had been drawn up for the period of account in question and any relevant earlier period.

(3) For this purpose a period of account is relevant to a later period if the accounts for the later period rely to any extent on amounts derived from the earlier period.

(4) In this section “GAAP-compliant accounts” means accounts drawn up in accordance with generally accepted accounting practice.

357YG Restitution interest: appeals made out of time

(1) This section applies where–

(a) an amount of interest (“the interest”) arises to a company as restitution interest for the purposes of this Part,

(b) Condition B in section 357YC is met in relation to the interest as a result of the making by a court of a final determination as mentioned in subsection (3)(a) of that section,

(c) on a late appeal (or a further appeal subsequent to such an appeal) a court reverses that determination, or varies it so as to negative it, and

(d) the determination reversing or varying the determination by virtue of which Condition B was met is itself a final determination.

(2) This Part has effect as if the interest had never been restitution interest.

(3) If–

(a) the Commissioners for Her Majesty’s Revenue and Customs have under section 357YO(2) deducted a sum representing corporation tax from the interest, or

(b) a sum has been paid as corporation tax in respect of the interest under section 357YQ,

that sum is treated for all purposes as if it had never been paid to, or deducted or held by, the Commissioners as or in respect of corporation tax.

(4) Any adjustments are to be made that are necessary in accordance with this section; and any time limits applying to the making of adjustments are to be ignored.

(5) In this section–

“final determination” has the same meaning as in section 357YC;

“late appeal” means an appeal which is made by reason of a court giving leave to appeal out of time.

357YH Countering effect of avoidance arrangements

Any restitution-related tax advantages that would (in the absence of this section) arise from relevant avoidance arrangements are to be counteracted by the making of such adjustments as are just and reasonable in relation to amounts to be brought into account for the purposes of this Part.

(2) Any adjustments required to be made under this section (whether or not by an officer of Revenue and Customs) may be made by way of an assessment, the modification of an assessment, amendment or otherwise.

(3) For the meaning of “relevant avoidance arrangements” and “restitution-related tax advantage” see section 357YI.

357YI Interpretation of section 357YH

(1) This section applies for the interpretation of section 357YH (and this section).

(2) “Arrangements” include any agreement, understanding, scheme, transaction or series of transactions (whether or not legally enforceable).

(3) Arrangements are “relevant avoidance arrangements” if their main purpose, or one of their main purposes, is to enable a company to obtain a tax advantage in relation to the application of the charge to tax at the restitution payments rate.

(4) But arrangements are not “relevant avoidance arrangements” if the obtaining of any tax advantages that would (in the absence of section 357YH) arise from them can reasonably be regarded as consistent with wholly commercial arrangements.

(5) “Tax advantage” includes–

(a) a repayment of tax or increased repayment of tax,

(b) the avoidance or reduction of a charge to tax or an assessment to tax,

(c) the avoidance of a possible assessment to tax,

(d) deferral of a payment of tax or advancement of a repayment of tax, or

(e) the avoidance of an obligation to deduct or account for tax.

(6) In subsection (5)(b) and (c) the references to avoidance or reduction include an avoidance or reduction effected by receipts accruing in such a way that the recipient does not bear tax on them as restitution interest under this Part.

357YJ Examples of results that may indicate exclusion not applicable

Each of the following is an example of something which might indicate that arrangements whose main purpose, or one of whose main purposes, is to enable a company to obtain a restitution-related tax advantage are not excluded by section 357YI(4) from being “relevant avoidance arrangements” for the purposes of section 357YH–

(a) the elimination or reduction for the purposes of this Part of amounts chargeable as restitution interest arising to the company in connection with a particular claim, if for economic purposes other or greater profits arise to the company in connection with the claim;

(b) preventing or delaying the recognition as an item of profit or loss of an amount that would apart from the arrangements be recognised in the company’s accounts as an item of profit or loss, or be so recognised earlier;

(c) ensuring that a receipt is treated for accounting purposes in a way in which it would not have been treated in the absence of some other transaction forming part of the arrangements.

CHAPTER 2

APPLICATION OF RESTITUTION PAYMENTS RATE

357YK Corporation tax rate on restitution interest

(1) Corporation tax is charged on restitution interest at the restitution payments rate.

(2) The “restitution payments rate” is 45%.

357YL Exclusion of reliefs, set-offs etc

(1) Under subsection (3) of section 4 (amounts to which rates of corporation tax applied) the amounts to be added together to find a company’s “total profits” do not include amounts of restitution interest on which corporation tax is chargeable under this Part.

(2) No reliefs or set-offs may be given against so much of the corporation tax to which a company is liable for an accounting period as is equal to the amount of corporation tax chargeable on the company for the period at the restitution payments rate.

(3) In subsection (2) “reliefs and set-offs” includes, but is not restricted to, those listed in the second step of paragraph 8(1) of Schedule 18 to FA 1998.

(4) Amounts of income tax or corporation tax, or any other amounts, which may be set off against a company’s overall liability to income tax and corporation tax for an accounting period may not be set off against so much of the corporation tax to which the company is liable for the period as is equal to the amount of corporation tax chargeable at the restitution payments rate.

CHAPTER 3

MIGRATION, TRANSFERS OF RIGHTS ETC

357YM Assignment of rights to person not chargeable to corporation tax

(1) Subsection (4) applies if–

(a) a company which is within the charge to corporation tax under this Part (“the transferor”) transfers to a person who is not within the charge to corporation tax under this Part a right in respect of a claim, or possible claim, for restitution,

(b) the transfer is made on or after 21 October 2015, and

(c) conditions A and B are met.

(2) Condition A is that the main purpose, or one of the main purposes, of the transfer is to secure a tax advantage for any person in relation to the application of the charge to tax on restitution interest under this Part.

(3) Condition B is that as a result of that transfer (or that transfer together with further transfers of the rights) restitution interest arises to a person who is not within the charge to corporation tax under this Part.

(4) Any restitution interest which arises as mentioned in Condition B is treated for corporation tax purposes as restitution interest arising to the transferor.

(5) A person is “within the charge to corporation tax under this Part” if the person–

(a) is a UK resident company, and

(b) would not be exempt from corporation tax on restitution interest (were such interest to arise to it).

(6) In this section “tax advantage” has the meaning given by section 357YI.

357YN Migration of company with claim to restitution interest

(1) This section applies where–

(a) restitution interest arises to a non-UK resident company,

(b) the rights in respect of which the company is entitled to the restitution interest had (to any extent) accrued when the company ceased to be UK resident, and

(c) the company’s main purpose, or one of its main purposes, in changing its residence was to secure a tax advantage for any person in relation to the application of the charge to tax on restitution interest under this Part.

(2) The company is treated as a UK resident company for the purposes of the application of this Part in relation to so much of that restitution interest as is attributable to relevant accrued rights.

(3) “Relevant accrued rights” means rights which had accrued to the company when it ceased to be UK resident.

(4) The company is to be treated for the purposes of sections 185 and 187 of TCGA 1992 as not having disposed of its assets on ceasing to be resident in the United Kingdom, so far as its assets at that time consisted of rights to receive restitution interest.

(5) Any adjustments that are necessary as a result of subsection (4) are to be made; and any time limits for the making of adjustments are to be ignored for this purpose.

CHAPTER 4

PAYMENT AND COLLECTION OF TAX ON RESTITUTION INTEREST

357YO Duty to deduct tax from payments of restitution interest

(1) Subsection (2) applies if the Commissioners for Her Majesty’s Revenue and Customs pay an amount of interest in relation to which Conditions 1 and 2 are met and–

(a) the amount is (when the payment is made) restitution interest on which a company is chargeable to corporation tax under this Part, or

(b) a company would be chargeable to corporation tax under this Part on the interest paid if it were (at that time) restitution interest.

(2) The Commissioners must, on making the payment–

(a) deduct from it a sum representing corporation tax on the amount at the restitution payments rate, and

(b) give the company a written notice stating the amount of the gross payment and the amount deducted from it.

(3) Condition 1 is that the Commissioners are liable to pay, or have agreed or determined to pay, the interest in respect of a company’s claim for restitution with regard to–

(a) the payment of an amount to the Commissioners under a mistake of law relating to a taxation matter, or

(b) the unlawful collection by the Commissioners of an amount in respect of taxation.

(4) Condition 2 is that the interest is not limited to simple interest at a statutory rate. In determining whether or not this condition is met, all amounts which the Commissioners are liable to pay, or have agreed or determined to pay in respect of the claim are to be considered together.

(5) For the purposes of Condition 1 it does not matter whether the Commissioners are liable to pay, or (as the case may be) have agreed or determined to pay, the interest–

(a) pursuant to a judgment or order of a court,

(b) as an interim payment in court proceedings,

(c) under an agreement to settle a claim, or

(d) in any other circumstances.

(6) For the purposes of subsection (2) the restitution payments rate is to be applied to the gross payment, that is to the payment before deduction of a sum representing corporation tax in accordance with this section.

(7) For the purposes of this section–

(a) “interest” includes an amount equivalent to interest, and

(b) an amount which the Commissioners pay as mentioned in subsection (1) is “equivalent to interest” so far as it is an amount determined by reference to the time value of money.

357YP Treatment of amounts deducted under section 357YO

(1) An amount deducted from an interest payment in accordance with section 357YO(2) is treated for all purposes as paid by the company mentioned in section 357YO(1) on account of the company’s liability, or potential liability, to corporation tax charged on the interest payment, as restitution interest, under this Part.

(2) Subsections (3) and (4) apply if–

(a) the Commissioners have, on paying an amount which is not (when the payment is made) restitution interest, made a deduction under section 357YO(2) from the gross payment (see section 357YO(6)), and

(b) a company becomes liable to repay the net amount to the Commissioners, or it otherwise becomes clear that the gross amount cannot, or will not, become restitution interest.

(3) If the condition in subsection (2)(b) is met in circumstances where the company is not liable to repay the net amount to the Commissioners, the Commissioners must–

(a) repay to the company the amount treated under subsection (1) as paid by the company, and

(b) make any other necessary adjustments;

and any time limits applying to the making of adjustments are to be ignored.

(4) If the condition in subsection (2)(b) is met by virtue of a company becoming liable to repay to the Commissioners the amount paid as mentioned in subsection (2)(a)–

(a) this Part has effect as if the company were liable to repay the gross payment to the Commissioners, and

(b) the amount deducted by the Commissioners as mentioned in subsection (2)(b) is to be treated for the purposes of this Part as money repaid by the company in partial satisfaction of its liability to repay the gross amount.

(5) Subsections (3) and (4) have effect with the appropriate modifications if the condition in subsection (2)(b) is met in relation to part but not the whole of the gross amount mentioned in subsection (2)(a).

(6) In this section “the net amount”, in relation to a payment made under deduction of tax in accordance with section 357YO(2), means the amount paid after deduction of tax.

357YQ Assessment of tax chargeable on restitution interest

(1) An officer of Revenue and Customs may make an assessment of the amounts in which, in the officer’s opinion, a company is chargeable to corporation tax under this Part for a period specified in the assessment.

(2) Notice of an assessment under this section must be served on the company, stating the date on which the assessment is issued.

(3) An assessment may include an assessment of the amount of restitution income arising to the company in the period and any other matters relevant to the calculation of the amounts in which the company is chargeable to corporation tax under this Part for the period.

(4) Notice of an assessment under this section may be accompanied by notice of any determination by an officer of Revenue and Customs relating to the dates on which amounts of tax become due and payable under this section or to amounts treated under section 357YP as paid on account of corporation tax.

(5) The company must pay the amount assessed as payable for the accounting period by the end of the period of 30 days beginning with the date on which the company is given notice of the assessment.

357YR Interest on excessive amounts withheld

(1) If an amount deducted under section 357YO(2) in respect of an amount of interest exceeds the amount which should have been deducted, the Commissioners are liable to pay interest on the excess from the material date until the date on which the excess is repaid.

(2) The “material date” is the date on which tax was deducted from the interest.

(3) Interest under subsection (1) is to be paid at the rate applicable under section 178 of FA 1989.

357YS Appeal against deduction

(1) An appeal may be brought against the deduction by the Commissioners for Her Majesty’s Revenue and Customs from a payment of a sum representing corporation tax in compliance, or purported compliance, with section 357YO(2).

(2) Notice of appeal must be given–

(a) in writing,

(b) within 30 days after the giving of the notice under section 357YO(2).

357YT Amounts taxed at restitution payments rate to be outside instalment payments regime

For the purposes of regulations under section 59E of TMA 1970 (further provision as to when corporation tax due and payable), tax charged at the restitution payments rate is to be disregarded in determining the amount of corporation tax payable by a company for an accounting period.

CHAPTER 5

SUPPLEMENTARY PROVISIONS

357YU Interpretation

(1) In this Part “court” includes a tribunal.

(2) In this Part “statutory rate” (in relation to interest) means a rate which is equal to a rate specified–

(a) for purposes relating to taxation, and

(b) in, or in a provision made under, an Act.

357YV Relationship of Part with other corporation tax provisions

(1) So far as restitution interest is charged to corporation tax under this Part it is not chargeable to corporation tax under any other provision.

(2) This Part has effect regardless of section 464(1) of CTA 2009 (priority of loan relationship provisions).

357YW Power to amend

(1) The Treasury may by regulations amend this Part (apart from this section).

(2) Regulations under this section–

(a) may not widen the description of the type of payments that are chargeable to corporation tax under this Part;

(b) may not remove or prejudice any right of appeal;

(c) may not increase the rate at which tax is charged on restitution interest under this Part;

(d) may not enable any provision of this Part to have effect in relation to the subject matter of any claim which has been finally determined before 21 October 2015.

(3) Subject to subsection (2), regulations under this section may have retrospective effect.

(4) For the purposes of this section a claim is “finally determined” if a court has disposed of the claim by a final determination or the claimant and the Commissioners for Her Majesty’s Revenue and Customs have entered into an agreement in final settlement of the claim.

(5) Section 357YC(8) (which defines when a determination made by a court is final) has effect for the purposes of this section as for the purposes of section 357YC.

(6) Regulations under this section may include incidental, supplementary or transitional provision.

(7) A statutory instrument containing regulations under this section must be laid before the House of Commons.

(8) The regulations cease to have effect at the end of the period of 28 days beginning with the day on which they are made unless, during that period, the regulations are approved by a resolution of the House of Commons.

(9) In reckoning the 28-day period, no account is to be taken of any time during which–

(a) Parliament is dissolved or prorogued, or

(b) the House of Commons is adjourned for more than 4 days.

(10) Regulations ceasing to have effect by virtue of subsection (8) does not affect–

(a) anything previously done under the regulations, or

(b) the making of new regulations.”

(4) In the Taxes Management Act 1970, in section 59D (general rule as to when

corporation tax is due and payable)–

(a) in subsection (3) after “with” insert “the first to fourth steps of”;

(b) in subsection (5) after “59E” insert “and section 357YQ of CTA 2010 (assessment of tax chargeable on restitution interest)”.

(5) Paragraph 8 Schedule 18 to the Finance Act 1998 (company tax returns, assessments etc: calculation of tax payable) is amended as follows–

(a) in paragraph 2 of the first step, after “company” insert “(other than the restitution payments rate)”;

(b) After the fourth step insert–

“Fifth step

Calculate the corporation tax chargeable on any profits of the company that are charged as restitution interest.

1. Find the amount in respect of which the company is chargeable for the period under the charge to corporation tax on income under Part 8C of CTA 2010.

2. Apply the restitution payments rate in accordance with section 357YK(1) of that Act.

The amount of tax payable for the accounting period is the sum of the amounts resulting from the first to fourth steps and this step.”

(6) Schedule 56 to the Finance Act 2009 (penalty for failure to make payments on time) is amended in accordance with paragraphs (7) and (8).

(7) In paragraph 1, in the table after item 6 insert–

English Votes on English Laws

Debate between John Bercow and James Gray

Thursday 2nd July 2015 Commons Chamber

[Mr James Gray (North Wiltshire) (Con)]

Mr Speaker—[Interruption.]

[Mr Speaker]

Order. I have known the hon. Member for North Wiltshire (Mr Gray) for more than 20 years, and I have never previously detected him having any difficulty in making himself heard, but such is the noise that today may be an exception.

[Mr Gray]

The only occasion on which I recall having had difficulty in making myself heard, Mr Speaker, was when I was the briefest ever shadow Secretary of State for Scotland. I was sacked by Michael Howard after five days for raising some of the issues that we are trying to address today.

I warmly welcome what the Leader of the House has announced. It is a major, major step in the right direction. I foresaw it 10 years ago, but there we are: a prophet in one’s own country. It does not go quite as far as I, at that time, proposed—I would much prefer some form of federal solution to our difficulties—but I take great comfort from my understanding that we will see how this thing works, and if it does not work, the door will remain open for more radical solutions to the West Lothian question.

Ebola

Debate between John Bercow and James Gray

Thursday 12th March 2015 Commons Chamber

[Mr Speaker]

These are extremely important and sensitive matters, but we have a heavily subscribed defence debate, to which I wish to move without delay.

[Mr James Gray (North Wiltshire) (Con)]

The contribution made by the armed services, 750 of them, the Royal Fleet Auxiliary Argus and the Merlin helicopters, has been superb, and it would not have been possible to battle against Ebola in this way without them. I look forward to welcoming them back here to Parliament in the autumn perhaps. In the meantime, does the Secretary of State, or perhaps the Minister for the Armed Forces who is sitting next to her, agree that if we were to see unwelcome defence cuts, such operations in the future and elsewhere in the world would not be possible?

Oral Answers to Questions

Debate between John Bercow and James Gray

Monday 12th January 2015 Commons Chamber

[Mr James Gray (North Wiltshire) (Con)]

I strongly support the Government’s initiative for 100 new CCFs in schools across the land. It is a great idea, but the Minister mumbled over the question of the funding formula—[Interruption.] I apologise: she most certainly did not mumble. To put it a different way, I am a little unclear as to what she meant about the funding formula. Will she guarantee that she will not do what she originally planned, namely fund the CCFs by charging existing cadets up to £500 a year for membership?

[Mr Speaker]

That was a gracious withdrawal. I have periodically accused the Minister of things, fairly or unfairly, but I have never, ever accused her of mumbling and I cannot imagine ever doing so.

Oral Answers to Questions

Debate between John Bercow and James Gray

Tuesday 6th January 2015 Commons Chamber

[Mr Speaker]

Order. By the content of his answer, the Minister has opened matters a bit beyond Birmingham and we might even stretch to Wiltshire. I call James Gray.

[Mr James Gray (North Wiltshire) (Con)]

Does my right hon. Friend agree that one of the political and constitutional reforms that would most benefit the people of Birmingham, as well as the people in North Wiltshire and elsewhere in England, would be the early introduction of English votes on English matters?

Reserve Recruitment

Debate between John Bercow and James Gray

Monday 17th November 2014 Commons Chamber

[Mr Speaker]

Order. A large number of hon. and right hon. Members are seeking to catch my eye. Ordinarily, I try to accommodate everybody; that probably will not be possible today, because there is considerable pressure on time, as there are two statements to follow. What is required is exemplary brevity, a tutorial in which can now be provided by Mr James Gray.

[Mr James Gray (North Wiltshire) (Con)]

I will seek to do that, Mr Speaker. My hon. Friend the Minister has a long-standing commitment to the reserve Army, which I salute. I am proud that my Territorial Army regiment is, I understand, 125% above its recruitment target, which is great. Other regiments around England could follow that example. However, does he agree that we cannot replace regular soldiers with reserves on a regular basis? Would it not be better to do away with the 82,000 and 30,000 figures, and replace that with an Army of 112,000, which could be made up partly of one and partly of the other?

Points of Order

Debate between John Bercow and James Gray

Wednesday 18th June 2014 Commons Chamber

[Mr Speaker]

We will come to the separate point of order in a moment. I am grateful to the hon. Lady for her courtesy.

I thank the hon. Member for Thirsk and Malton (Miss McIntosh) for her point of order and for giving my office advance notice of it. I can reassure her and the House that there can be no question of the integrity of the ballot being compromised in any way. The fact of the documentary is well known. Those undertaking it have been told explicitly that they must not interfere with the running of the ballot or in any way put at risk the secrecy of the ballots being cast. [Interruption.] Order. I can also assure the hon. Lady that the film crew will not—I repeat, will not—be allowed to see any more of the actual process of counting than can be seen by Members. I can also tell the House that I plan to announce the result shortly after 4 o’clock, after the conclusion of any Division on the first Opposition day motion.

[Mr James Gray (North Wiltshire) (Con)]

On a similar point of order, Mr Speaker.

[Mr Speaker]

No, I have dealt with the matter. On a separate matter, I call Heather Wheeler.

[Heather Wheeler]

Thank you, Mr Speaker. On a separate matter, I wonder whether you could help us. There is a feeling among Members that the TV cameras are going perhaps too far, too fast. There is a rumour going around that they will be coming into the voting Lobbies while we are actually voting. I would suggest that you might be able to put our minds at rest and tell us that that is not going to happen.

[Mr Gray]

rose—

[Mr Speaker]

Oh, go on: I will give the hon. Gentleman his opportunity.

[Mr Gray]

Further to that point of order, Mr Speaker. Some of us are strongly supportive of Michael Cockerell and his film crew going around the House. The public out there get the wrong impression from seeing things such as Prime Minister’s Question Time, and people such as me strongly support the fact that Michael Cockerell is getting into the voting Lobbies and elsewhere and that he will demonstrate to the world that we do a good job here. Let us see them in the voting Lobbies and elsewhere.

[Mr Speaker]

I am grateful to hon. Members for the points of order they have raised. What I would like to say to the House is this: the fact of the documentary being granted permission is well known. That decision was made some time ago on the basis of deliberations by the Administration Committee. That is a well-established fact and I make no secret of the fact that I support wholeheartedly that decision. I think that Members would accept that it would be invidious for the Chair, on anything of a regular basis, to be expected to comment on particular requests. Suffice it to say that I am in regular touch, of course, with representatives of both sides of the House at the highest level, as the hon. Member for Thirsk and Malton would expect, and, of course, with the Chair of the Administration Committee. Each request should, I think, be treated on its merits.

I have heard of one request that is apparently to be winging its way towards me, to which neither the hon. Lady nor any other Member has referred today, which I would regard as wholly intrusive, unfair to Members and unacceptable. If such a request to interfere with the private space of Members when they are relaxing, enjoying themselves and consuming food or drink in the Tea Room is made, those making the request will be disappointed. [Hon. Members: “What is wrong with it?”] What is wrong with it? I do not think that an hon. Member consuming a cup of tea and beans on toast should be subjected to a film crew.

Speaker’s Statement

Debate between John Bercow and James Gray

Wednesday 14th May 2014 Commons Chamber

[Rory Stewart (Penrith and The Border) (Con)]

On a point of order, Mr Speaker. I want to say a huge thank you. It has been an enormous privilege to stand alongside colleagues who have approached this in such a collegiate and kind fashion. I have so much to learn from them. I am a very young and inexperienced new Member and this is a very great honour. Thank you very much, Mr Speaker.

[Mr James Gray (North Wiltshire) (Con)]

Further to that point of order, Mr Speaker. May I take this opportunity, perhaps on behalf of all of my colleagues, to congratulate my hon. Friend the Member for Penrith and The Border (Rory Stewart) on his great success and undertake, as far as I can on behalf of those of us who are members of the Committee, to serve loyally behind him in the months that lie ahead? I thank the Clerks of the House, who carried out the election with absolutely immaculate efficiency.

[Mr Speaker]

I thank the hon. Gentleman. His remarks are typically gracious and I think will be acknowledged by the House. If there are no further colleagues wishing to detain the House—they are very welcome to do so in exceptional circumstances, but if they do not choose to do so it is best that we move on. I thank the Minister, who is always sensitive to the atmosphere in the House.

Ukraine

Debate between John Bercow and James Gray

Tuesday 4th March 2014 Commons Chamber

[Mr James Gray (North Wiltshire) (Con)]

I hope that a bully like President Putin will listen carefully to the strong and clear messages that the Foreign Secretary has delivered at the weekend and today. None the less, Putin will have noticed that, more importantly, the Russian stock exchange has collapsed by 10% and the rouble is under severe pressure. Does my right hon. Friend therefore agree with me that, by contrast with what my hon. Friend the Member for Louth and Horncastle said, economic sanctions against Russia will work, even if it is at some cost to businesses in the UK?

[Mr Speaker]

For the avoidance of doubt, I think that the hon. Gentleman had in mind the hon. Member for Gainsborough (Sir Edward Leigh). It is important not to have cases of mistaken identity, because the Father of the House was looking gravely perturbed by the hon. Gentleman’s question.

Oral Answers to Questions

Debate between John Bercow and James Gray

Tuesday 21st May 2013 Commons Chamber

[Mr Speaker]

I think that the Secretary of State has ambitions to deliver a public lecture on this subject, but he should preferably not do so in the Chamber today.

[Mr James Gray (North Wiltshire) (Con)]

Does the Secretary of State agree that one way of maintaining continuity in the records of ex-offenders under his new regime would be to welcome in-house spin-offs such as those being proposed in Wiltshire? These would involve the existing probation service becoming a separate and private individual organisation.

Oral Answers to Questions

Debate between John Bercow and James Gray

Wednesday 12th December 2012 Commons Chamber

[Mr Speaker]

Order. Far too many noisy private conversations are taking place in the Chamber. I happen to know that Members of Parliament from other countries are observing our proceedings, and we ought to set a good example. Let us have a bit of order for Mr James Gray.

[Mr James Gray (North Wiltshire) (Con)]

T1. If she will make a statement on her departmental responsibilities.

Oral Answers to Questions

Debate between John Bercow and James Gray

Wednesday 7th November 2012 Commons Chamber

[Mr James Gray (North Wiltshire) (Con)]

T6. Government spending on advertising and consultants of all kinds is nearly always wasteful, profligate and—[Interruption.]

[Mr Speaker]

Order. This is straightforwardly discourteous. The hon. Gentleman is trying to ask a question. I want the Minister to hear it and to answer. If, instead of rabbiting away from a sedentary position when their views are of no interest or concern whatever, people were to have the manners to listen, that would help.

[Mr Gray]

Thank you, Mr Speaker.

Government spending on advertising and consultants is nearly always wasteful, extravagant and profligate. What was the annual spend of the previous Government, how much has my right hon. Friend managed to cut it by, and what further plans does he have to squeeze this kind of waste out of Government spending?

Enterprise and Regulatory Reform Bill

Debate between John Bercow and James Gray

Wednesday 17th October 2012 Commons Chamber

[Mr Speaker]

Before I call Mr Murray to speak to the new clause from the Opposition Front Bench, I have a short statement to make. Nominations for the Chair of the Procedure Committee closed yesterday, and an election was held by secret ballot earlier today. The following candidate was elected: Mr Charles Walker. The full breakdown of voting is set out in a paper which will be available from the Vote Office. I congratulate the hon. Gentleman on his election.

[Mr James Gray (North Wiltshire) (Con)]

On a point of order, Mr Speaker. I would be most grateful if you could point me to the procedurally correct way of congratulating my hon. Friend the Member for Broxbourne (Mr Walker) on an outstanding victory, wishing him well in chairing an extremely important Committee of this House, and committing myself to serving under him loyally as an ordinary member of the Committee in future.

[Hon. Members]

Hear, hear.

National Planning Policy Framework

Debate between John Bercow and James Gray

Tuesday 27th March 2012 Commons Chamber

[Mr Speaker]

Order. A large number of colleagues are seeking to catch my eye, but I remind the House that there is a ten-minute rule motion to follow, and then a debate under the auspices of the Backbench Business Committee that is extremely heavily subscribed. I shall try to accommodate as many colleagues as possible, but I am looking for short questions, without preamble, and short answers.

[Mr James Gray (North Wiltshire) (Con)]

I very much welcome the thrust of my right hon. Friend’s statement and the changes that he has made to the consultation paper. In particular, I welcome the fact that he has protected greenfield sites designated as green belt, sites of special scientific interest or areas of outstanding natural beauty, of which we have some in Wiltshire. Is he not also concerned about the 60% of green land in England that has no designation? What will he do under the framework to ensure that those areas have protection equal or similar to that of the green belt?

Oral Answers to Questions

Debate between John Bercow and James Gray

Thursday 24th November 2011 Commons Chamber

[Mr Speaker]

We are ever so grateful to the Minister.

[Mr James Gray (North Wiltshire) (Con)]

Does the Minister not agree that one of the best ways to prevent the illegal hunting of endangered species overseas is ever tougher controls on the illegal import of bush meat to the UK? What is he going to do to take that forward?

Oral Answers to Questions

Debate between John Bercow and James Gray

Monday 4th July 2011 Commons Chamber

[Mr Speaker]

I am grateful to the Minister. I call Mr James Gray.

[Mr James Gray (North Wiltshire) (Con)]

There can be no finer sight than the last four Hercules from RAF Lyneham flying down the line of the high street of Wootton Bassett on Friday afternoon on the way to Brize Norton, but does the Minister agree that it might not be possible, nor indeed quite right, to seek to replicate the Wootton Bassett effect elsewhere, as that was a chapter in our history? I am not sure we necessarily want to see it repeated elsewhere.

Business of the House

Debate between John Bercow and James Gray

Monday 4th July 2011 Commons Chamber

[Mr Speaker]

Order. May I just remind the House that this is a narrow business statement and that questions should relate exclusively to announced changes to the business on Thursday? The wider, routine business statement will, as the Leader of the House has made clear, be on Thursday.

[Mr James Gray (North Wiltshire) (Con)]

The very important business that the Leader of the House has announced will mean that an hour and a half debate on the use of electronic devices in the Chamber will not now occur. Will the Leader of the House tell us when he intends to allow that debate to occur?

Oral Answers to Questions

Debate between John Bercow and James Gray

Thursday 30th June 2011 Commons Chamber

[Mr James Gray (North Wiltshire) (Con)]

Pig production standards and animal welfare standards in general are far higher in Britain than they are throughout most of the rest of the world, yet the consumer in the British supermarket has no way of knowing whether they are buying British bacon or pork or whether it is from somewhere completely different. How far have the EU discussions on allowing country of origin labelling progressed? We want to see a Union Jack on British pigmeat, so that we can buy it in the supermarket.

[Mr Speaker]

With reference to pricing, Minister.

Libya and the Middle East

Debate between John Bercow and James Gray

Monday 28th February 2011 Commons Chamber

[Mr Speaker]

Order. I am extremely grateful to the Prime Minister for his reply, but may I just say, for future reference, that references to members of the royal family should be very rare, very sparing and very respectful? [Interruption.] Order. We have to be very careful in our handling of these matters, and I hope that we will be.

[Mr James Gray (North Wiltshire) (Con)]

I thank and congratulate the brave young airmen and women of RAF Lyneham, which is still in my constituency and whose C-130J Hercules played such a crucial role in the evacuation. Does the Prime Minister agree that in future a much greater role could be played by contractors who at present have fairly scant plans for evacuations? If they expanded their own plans, we would lessen the risk to young service lives.

Oral Answers to Questions

Debate between John Bercow and James Gray

Tuesday 2nd November 2010 Commons Chamber

[Mr James Gray (North Wiltshire) (Con)]

The national service framework for long-term conditions such as multiple sclerosis, in which I am very interested, was much praised at the time it was launched. Does the Minister feel that it was properly funded and that it has been run properly since? Has it lived up to the expectations that we all had of it three or four years ago when it was launched?

[Mr Speaker]

With particular reference to the care provided in Bristol.

Oral Answers to Questions

Debate between John Bercow and James Gray

Tuesday 27th July 2010 Commons Chamber

[Mr Speaker]

Order. This sounds like a suitable subject for an Adjournment debate.

[Mr James Gray (North Wiltshire) (Con)]

T10. [11091] Just this morning, the Deputy Prime Minister sent us all a very helpful letter about the forthcoming Bill on the alternative vote system and so on. In it, he wrote: “The Government also believes it is important to give people a choice over their electoral system.”Given that, why will the forthcoming referendum offer only a choice between first past the post and AV, which he himself described as a pathetic excuse for a voting system? Why will it not also offer the single transferable vote?

Oral Answers to Questions

Debate between John Bercow and James Gray

Tuesday 13th July 2010 Commons Chamber

[Mr Speaker]

Is the hon. Gentleman’s question specifically on the north-east? No? I know that he is from the north-west. Never mind. I wondered whether he wanted to say something about the north-east, but no.

[Mr James Gray (North Wiltshire) (Con)]

11. What steps he plans to take to support economic growth in the south-west.