The scope of the legislation \u201cOffshore Receipts in respect of Intangible Property\u201d is limited to territories with which the UK does not have a full tax treaty. A \u201cfull treaty territory\u201d is defined in the legislation as a treaty containing a non-discrimination provision. A non-discrimination provision is defined by reference to nationals of a state. Jersey, Guernsey and the Isle of Man are not \u201cstates\u201d, they are territories for which the UK is responsible and so cannot meet that condition.<\/p>
<\/p>
It follows that the Crown Dependencies are within scope of the legislation. The government has committed to respecting its international obligations in respect of this measure. As such the provisions of the relevant treaties will apply to any arrangements involving the Crown Dependencies that are subject to the legislation, and the UK will provide for treaty relief where applicable.<\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/3935", "label" : {"_value" : "Biography information for Mel Stride"} } , "answeringMemberConstituency" : {"_value" : "Central Devon"} , "answeringMemberPrinted" : {"_value" : "Mel Stride"} , "dateOfAnswer" : {"_value" : "2019-05-20", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2019-05-20T14:38:35.673Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2019-05-15", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Multinational Companies: Taxation"} , "houseId" : {"_value" : "1"} , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"} } ], "questionText" : "To ask the Chancellor of the Exchequer, pursuant to Answer of 29 April 2019 to Question 247155 on Multinational Companies: Taxation; for what reason Jersey, Guernsey and the Isle of Man were not included in the list of countries with a full tax treaty with the UK; and whether these jurisdictions will be covered by the offshore receipts in respect of intangible property rule.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4657", "label" : {"_value" : "Biography information for Anneliese Dodds"} } , "tablingMemberConstituency" : {"_value" : "Oxford East"} , "tablingMemberPrinted" : [{"_value" : "Anneliese Dodds"} ], "uin" : "254875"} , {"_about" : "http://data.parliament.uk/resources/1126824", "AnsweringBody" : [{"_value" : "Department for Work and Pensions"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1126824/answer", "answerText" : {"_value" : "
In July 2018, as Minister for Pensions and Financial Inclusion I individually and collectively met with a number of Credit Unions in Northern Ireland as part of a roundtable event for key stakeholders and practitioners in this field. I look forward to returning to visit Northern Ireland soon.<\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/4142", "label" : {"_value" : "Biography information for Guy Opperman"} } , "answeringMemberConstituency" : {"_value" : "Hexham"} , "answeringMemberPrinted" : {"_value" : "Guy Opperman"} , "dateOfAnswer" : {"_value" : "2019-05-20", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2019-05-20T14:39:02.217Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "29"} , "answeringDeptShortName" : {"_value" : "Work and Pensions"} , "answeringDeptSortName" : {"_value" : "Work and Pensions"} , "date" : {"_value" : "2019-05-15", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Credit Unions: Northern Ireland"} , "houseId" : {"_value" : "1"} , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"} } ], "questionText" : "To ask the Secretary of State for Work and Pensions, when she next plans to visit Northern Ireland to discuss ways in which Credit Unions can expand their services.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/1409", "label" : {"_value" : "Biography information for Mr Gregory Campbell"} } , "tablingMemberConstituency" : {"_value" : "East Londonderry"} , "tablingMemberPrinted" : [{"_value" : "Mr Gregory Campbell"} ], "uin" : "254751"} , {"_about" : "http://data.parliament.uk/resources/1126827", "AnsweringBody" : [{"_value" : "Department of Health and Social Care"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1126827/answer", "answerText" : {"_value" : "
Funding allocations to clinical commissioning groups vary to meet the needs of local populations, including mental health need. These allocations are determined by a formula managed for the National Health Service by the Advisory Committee on Resource Allocation.<\/p>
Clinical commissioning groups (CCGs) are required to continue to increase investment in mental health services in line with the mental health investment standard. In 2017/18, all CCGs met the standard. For 2019/20, the standard requires CCGs to increase spend by at least their overall programme allocation growth, plus an additional percentage increment to reflect the additional mental health funding included in CCG allocations for 2019/20.<\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/4065", "label" : {"_value" : "Biography information for Dame Jackie Doyle-Price"} } , "answeringMemberConstituency" : {"_value" : "Thurrock"} , "answeringMemberPrinted" : {"_value" : "Jackie Doyle-Price"} , "dateOfAnswer" : {"_value" : "2019-05-20", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2019-05-20T14:20:43.793Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "17"} , "answeringDeptShortName" : {"_value" : "Health and Social Care"} , "answeringDeptSortName" : {"_value" : "Health and Social Care"} , "date" : {"_value" : "2019-05-15", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Mental Health Services: Expenditure"} , "houseId" : {"_value" : "1"} , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"} } ], "questionText" : "To ask the Secretary of State for Health and Social Care, what plans he has to reduce the differential in spending on mental health support between different parts of the country.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/252", "label" : {"_value" : "Biography information for Dr David Drew"} } , "tablingMemberConstituency" : {"_value" : "Stroud"} , "tablingMemberPrinted" : [{"_value" : "Dr David Drew"} ], "uin" : "254721"} , {"_about" : "http://data.parliament.uk/resources/1126828", "AnsweringBody" : [{"_value" : "Department for Education"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1126828/answer", "answerText" : {"_value" : "
As set out in the Teacher Recruitment and Retention Strategy, the Department has committed to develop new specialist National Professional Qualifications (NPQs). The focus of the specialist NPQs is yet to be finalised, but they will be linked to the core areas in which teachers receive training at the start of their career, such as assessment, behaviour management, subject and curriculum expertise and pedagogy. The Department will continue to work with the sector, including special education needs and disability stakeholders and literacy specialists, as we design these qualifications. The Department will release further details in due course.<\/p>
<\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/111", "label" : {"_value" : "Biography information for Nick Gibb"} } , "answeringMemberConstituency" : {"_value" : "Bognor Regis and Littlehampton"} , "answeringMemberPrinted" : {"_value" : "Nick Gibb"} , "dateOfAnswer" : {"_value" : "2019-05-20", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2019-05-20T14:24:06.52Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "60"} , "answeringDeptShortName" : {"_value" : "Education"} , "answeringDeptSortName" : {"_value" : "Education"} , "date" : {"_value" : "2019-05-15", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Teachers: Training"} , "houseId" : {"_value" : "1"} , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"} } ], "questionText" : "To ask the Secretary of State for Education, what plans his Department has to develop National Professional Qualifications on (a) SEND and (b) literacy.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4505", "label" : {"_value" : "Biography information for Peter Kyle"} } , "tablingMemberConstituency" : {"_value" : "Hove"} , "tablingMemberPrinted" : [{"_value" : "Peter Kyle"} ], "uin" : "254849"} , {"_about" : "http://data.parliament.uk/resources/1126844", "AnsweringBody" : [{"_value" : "Foreign and Commonwealth Office"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1126844/answer", "answerText" : {"_value" : "
International trade in live elephants from Zimbabwe is permitted under the Convention on International Trade in Endangered Species (CITES) if certain conditions are met. The UK does not have the power to intervene in the way in which another Party implements the Convention.<\/p>
On 30 April, I spoke to Priscah Mupfumira, Zimbabwe Minister of Environment, Tourism and the Hospitality Industry, raising our concerns pertaining to elephants captured from the wild in Zimbabwe. Our Embassies in Beijing and Abu Dhabi are aware of the issue and regularly raise conservation issues with the respective governments.<\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/4107", "label" : {"_value" : "Biography information for Dame Harriett Baldwin"} } , "answeringMemberConstituency" : {"_value" : "West Worcestershire"} , "answeringMemberPrinted" : {"_value" : "Harriett Baldwin"} , "dateOfAnswer" : {"_value" : "2019-05-20", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2019-05-20T15:11:43.9Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "16"} , "answeringDeptShortName" : {"_value" : "Foreign and Commonwealth Office"} , "answeringDeptSortName" : {"_value" : "Foreign and Commonwealth Office"} , "date" : {"_value" : "2019-05-15", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Zimbabwe: Elephants"} , "houseId" : {"_value" : "1"} , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"} } ], "questionText" : "To ask the Secretary of State for Foreign and Commonwealth Affairs, what recent discussions he has had with his counterparts in the (a) People's Republic of China, (b) United Arab Emirates and (c) Republic of Zimbabwe on the Republic of Zimbabwe's sale of 97 elephants to zoos in China and the UAE since 2012.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4498", "label" : {"_value" : "Biography information for Mr Ranil Jayawardena"} } , "tablingMemberConstituency" : {"_value" : "North East Hampshire"} , "tablingMemberPrinted" : [{"_value" : "Mr Ranil Jayawardena"} ], "uin" : "254846"} , {"_about" : "http://data.parliament.uk/resources/1126845", "AnsweringBody" : [{"_value" : "Foreign and Commonwealth Office"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1126845/answer", "answerText" : {"_value" : "
We have no plans to change our policy regarding the sale of ivory. The international trade in elephant ivory is currently banned under the Convention on International Trade in Endangered Species (CITES). A proposal has been put forward by a small number of CITES Parties, including Zimbabwe, for consideration at the 18th meeting of CITES Conference of the Parties (CoP) to resume international trade in ivory from these countries. These proposals will be subject to robust challenge at the CoP before any decision.<\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/4107", "label" : {"_value" : "Biography information for Dame Harriett Baldwin"} } , "answeringMemberConstituency" : {"_value" : "West Worcestershire"} , "answeringMemberPrinted" : {"_value" : "Harriett Baldwin"} , "dateOfAnswer" : {"_value" : "2019-05-20", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2019-05-20T15:12:59.207Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "16"} , "answeringDeptShortName" : {"_value" : "Foreign and Commonwealth Office"} , "answeringDeptSortName" : {"_value" : "Foreign and Commonwealth Office"} , "date" : {"_value" : "2019-05-15", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Zimbabwe: Ivory"} , "houseId" : {"_value" : "1"} , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"} } ], "questionText" : "To ask the Secretary of State for Foreign and Commonwealth Affairs, whether his Department plans to change its policy in respect of the representations made by the Republic of Zimbabwe for the lifting of the global ban on the ivory trade in order to sell £231 million of ivory.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4498", "label" : {"_value" : "Biography information for Mr Ranil Jayawardena"} } , "tablingMemberConstituency" : {"_value" : "North East Hampshire"} , "tablingMemberPrinted" : [{"_value" : "Mr Ranil Jayawardena"} ], "uin" : "254847"} , {"_about" : "http://data.parliament.uk/resources/1126846", "AnsweringBody" : [{"_value" : "Foreign and Commonwealth Office"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1126846/answer", "answerText" : {"_value" : "
Zimbabwe has the second largest population of elephants in the world and overpopulation of elephants is a result of good conservation practice. We are working with the Government of Zimbabwe on long term solutions to the issue, such as our Green Corridors initiative, and will continue to support wildlife conservation in Zimbabwe.<\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/4107", "label" : {"_value" : "Biography information for Dame Harriett Baldwin"} } , "answeringMemberConstituency" : {"_value" : "West Worcestershire"} , "answeringMemberPrinted" : {"_value" : "Harriett Baldwin"} , "dateOfAnswer" : {"_value" : "2019-05-20", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2019-05-20T15:14:06.757Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "16"} , "answeringDeptShortName" : {"_value" : "Foreign and Commonwealth Office"} , "answeringDeptSortName" : {"_value" : "Foreign and Commonwealth Office"} , "date" : {"_value" : "2019-05-15", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Zimbabwe: Elephants"} , "houseId" : {"_value" : "1"} , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"} } ], "questionText" : "To ask the Secretary of State for Foreign and Commonwealth Affairs, what assessment his Department has made of (a) the accuracy and (b) the implications of the assessment by the Tourism Minister of the Republic of Zimbabwe that Zimbabwe's carrying capacity is 55,000 elephants but the country now has a population of 85,000 elephants.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4498", "label" : {"_value" : "Biography information for Mr Ranil Jayawardena"} } , "tablingMemberConstituency" : {"_value" : "North East Hampshire"} , "tablingMemberPrinted" : [{"_value" : "Mr Ranil Jayawardena"} ], "uin" : "254848"} , {"_about" : "http://data.parliament.uk/resources/1126855", "AnsweringBody" : [{"_value" : "Ministry of Housing, Communities and Local Government"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1126855/answer", "answerText" : {"_value" : "
The guidance in paragraph 12.6 (previously paragraph 12.7) of Volume 2 of Approved Document B states the following \u201cIn a building with a storey 18m or more in height (see Diagram C6) any insulation product, filler material (not including gaskets, sealants and similar) etc. used in the construction of an external wall should be of limited combustibility or better\u201d<\/em> . Those in control of building work need to give consideration to the choice of material used for any parts of an external wall or attachments to the wall which could impact on the risk of fire spread over the wall.<\/p>"}
, "answeringMember" : {"_about" : "http://data.parliament.uk/members/4495", "label" : {"_value" : "Biography information for Kit Malthouse"}
}
, "answeringMemberConstituency" : {"_value" : "North West Hampshire"}
, "answeringMemberPrinted" : {"_value" : "Kit Malthouse"}
, "dateOfAnswer" : {"_value" : "2019-05-20", "_datatype" : "dateTime"}
, "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
, "questionFirstAnswered" : [{"_value" : "2019-05-20T14:50:53.387Z", "_datatype" : "dateTime"}
]}
, "answeringDeptId" : {"_value" : "7"}
, "answeringDeptShortName" : {"_value" : "Housing, Communities and Local Government"}
, "answeringDeptSortName" : {"_value" : "Housing, Communities and Local Government"}
, "date" : {"_value" : "2019-05-15", "_datatype" : "dateTime"}
, "hansardHeading" : {"_value" : "Buildings: Insulation"}
, "houseId" : {"_value" : "1"}
, "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"}
}
], "questionText" : "To ask the Secretary of State for Housing, Communities and Local Government, pursuant to the Answer of 23 April 2019 to Question 244107 on Buildings: Insulation, whether the guidance in paragraph 12.7 (now paragraph 12.6) of Volume 2 of Approved Document B read in the context of paragraph 12.5 of the Approved Document and the overall requirement for external walls to adequately resist the spread of fire means that the whole external wall system is required to be of limited combustibility.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
, "tablingMember" : {"_about" : "http://data.parliament.uk/members/4268", "label" : {"_value" : "Biography information for Steve Reed"}
}
, "tablingMemberConstituency" : {"_value" : "Croydon North"}
, "tablingMemberPrinted" : [{"_value" : "Mr Steve Reed"}
], "uin" : "254825"}
, {"_about" : "http://data.parliament.uk/resources/1126857", "AnsweringBody" : [{"_value" : "Ministry of Housing, Communities and Local Government"}
], "answer" : {"_about" : "http://data.parliament.uk/resources/1126857/answer", "answerText" : {"_value" : " The 140 social sector buildings that have been allocated funding contain approximately 10,300 dwellings.<\/p> <\/p>"}
, "answeringMember" : {"_about" : "http://data.parliament.uk/members/4495", "label" : {"_value" : "Biography information for Kit Malthouse"}
}
, "answeringMemberConstituency" : {"_value" : "North West Hampshire"}
, "answeringMemberPrinted" : {"_value" : "Kit Malthouse"}
, "dateOfAnswer" : {"_value" : "2019-05-20", "_datatype" : "dateTime"}
, "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
, "questionFirstAnswered" : [{"_value" : "2019-05-20T14:45:31.47Z", "_datatype" : "dateTime"}
]}
, "answeringDeptId" : {"_value" : "7"}
, "answeringDeptShortName" : {"_value" : "Housing, Communities and Local Government"}
, "answeringDeptSortName" : {"_value" : "Housing, Communities and Local Government"}
, "date" : {"_value" : "2019-05-15", "_datatype" : "dateTime"}
, "hansardHeading" : {"_value" : "High Rise Flats: Insulation"}
, "houseId" : {"_value" : "1"}
, "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"}
}
], "questionText" : "To ask the Secretary of State for Housing, Communities and Local Government, pursuant to the Answer of 9 May 2019 to Question 249217 on High Rise Flats: Insulation, how many dwellings are contained in the 140 social sector buildings.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
, "tablingMember" : {"_about" : "http://data.parliament.uk/members/4631", "label" : {"_value" : "Biography information for Sarah Jones"}
}
, "tablingMemberConstituency" : {"_value" : "Croydon Central"}
, "tablingMemberPrinted" : [{"_value" : "Sarah Jones"}
], "uin" : "254869"}
, {"_about" : "http://data.parliament.uk/resources/1126859", "AnsweringBody" : [{"_value" : "Ministry of Housing, Communities and Local Government"}
], "answer" : {"_about" : "http://data.parliament.uk/resources/1126859/answer", "answerText" : {"_value" : " The fund will cover reasonable costs associated with the removal and replacement of unsafe Aluminium Composite Material (ACM) cladding systems. Non-ACM cladding systems will not be part of the fund.<\/p>"}
, "answeringMember" : {"_about" : "http://data.parliament.uk/members/4495", "label" : {"_value" : "Biography information for Kit Malthouse"}
}
, "answeringMemberConstituency" : {"_value" : "North West Hampshire"}
, "answeringMemberPrinted" : {"_value" : "Kit Malthouse"}
, "dateOfAnswer" : {"_value" : "2019-05-20", "_datatype" : "dateTime"}
, "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
, "questionFirstAnswered" : [{"_value" : "2019-05-20T14:46:34.273Z", "_datatype" : "dateTime"}
]}
, "answeringDeptId" : {"_value" : "7"}
, "answeringDeptShortName" : {"_value" : "Housing, Communities and Local Government"}
, "answeringDeptSortName" : {"_value" : "Housing, Communities and Local Government"}
, "date" : {"_value" : "2019-05-15", "_datatype" : "dateTime"}
, "hansardHeading" : {"_value" : "High Rise Flats: Insulation"}
, "houseId" : {"_value" : "1"}
, "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"}
}
], "questionText" : "To ask the Secretary of State for Housing, Communities and Local Government, whether private blocks with non-Aluminium Composite Material cladding that is found to be non-compliant with regulations will be eligible to apply for funding from the £200 million cladding replacement fund announced in May 2019.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
, "tablingMember" : {"_about" : "http://data.parliament.uk/members/4268", "label" : {"_value" : "Biography information for Steve Reed"}
}
, "tablingMemberConstituency" : {"_value" : "Croydon North"}
, "tablingMemberPrinted" : [{"_value" : "Mr Steve Reed"}
], "uin" : "254827"}
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