Clause 91 - Charge to tax

Part of Finance Bill – in a Public Bill Committee am 12:00 pm ar 13 Mehefin 2013.

Danfonwch hysbysiad imi am ddadleuon fel hyn

Photo of Catherine McKinnell Catherine McKinnell Shadow Minister (Treasury) 12:00, 13 Mehefin 2013

You will be reassured that the point I actually made was about the geographical impact of the measure, Mr Amess. I simply asked the Minister to reassure us that the impact of the measure on every part of the country and on the different types of economies has been considered. We have urbanised aspects and we have rural and coastal. Different areas are suffering in different ways in the current economic climate, and some parts of the country are not suffering at all as a result of the economic climate. That must be borne in  mind when introducing charges and levies of this nature, although we welcome the Government’s clamping down on avoidance.

Clause

A parliamentary bill is divided into sections called clauses.

Printed in the margin next to each clause is a brief explanatory `side-note' giving details of what the effect of the clause will be.

During the committee stage of a bill, MPs examine these clauses in detail and may introduce new clauses of their own or table amendments to the existing clauses.

When a bill becomes an Act of Parliament, clauses become known as sections.

Minister

Ministers make up the Government and almost all are members of the House of Lords or the House of Commons. There are three main types of Minister. Departmental Ministers are in charge of Government Departments. The Government is divided into different Departments which have responsibilities for different areas. For example the Treasury is in charge of Government spending. Departmental Ministers in the Cabinet are generally called 'Secretary of State' but some have special titles such as Chancellor of the Exchequer. Ministers of State and Junior Ministers assist the ministers in charge of the department. They normally have responsibility for a particular area within the department and are sometimes given a title that reflects this - for example Minister of Transport.