Session 2017-19
Internet Publications
Other Bills before Parliament


 
 

1

 

House of Commons

 
 

Tuesday 14 May 2019

 

Public Bill Committee

 

New Amendments handed in are marked thus Parliamentary Star

 

Parliamentary Star - whiteAmendments which will comply with the required notice period at their next appearance

 

National Insurance Contributions


 

(Termination Awards and Sporting


 

Testimonials) Bill


 

Note

 

This document includes all amendments tabled to date and includes any

 

withdrawn amendments at the end. The amendments have been arranged in the

 

order in which they relate to the Bill.

 


 

Resolution of the Programming Sub-Committee

 

The Programming Sub-Committee appointed by the Speaker in respect of the Bill

 

agreed the following Resolution at its meeting on Monday 13 May (Standing Order 83C):

 

That—

 

(1)  

the Committee shall (in addition to its first meeting at 9.25 am on Tuesday 14

 

May) meet——

 

(a)  

at 2.00 pm on Tuesday 14 May;

 

(b)  

at 11.30 am and 2.00 pm on Thursday 16 May;

 

(2)  

the Committee shall hear oral evidence in accordance with the following

 

Table:

 

      TABLE

 

Date

Time

Witness

 
 

Tuesday 14 May

Until no later than

HM Treasury

 
  

10.25 am

  
 

Tuesday 14 May

Until no later than

Office of Tax Simplification;

 
  

11.25 am

Chartered Institute of

 
   

Taxation

 

 
 

Public Bill Committee: 14 May 2019                     

2

 

National Insurance Contributions (Termination Awards and Sporting Testimonials) Bill, continued

 
 

(3)  

the proceedings shall (so far as not previously concluded) be brought to a

 

conclusion at 5.00 pm on Thursday 16 May.

 

Robert Jenrick has given notice of his intention to move a motion in the terms of the

 

Resolution of the Programming Sub-Committee [Standing Order No. 83C].

 


 

Robert Jenrick

 

To move, That, at this and any subsequent meeting at which oral evidence is to be

 

heard, the Committee shall sit in private until the witnesses are admitted.

 


 

Robert Jenrick

 

To move, That, subject to the discretion of the Chair, any written evidence received by

 

the Committee shall be reported to the House for publication.

 


 

Kirsty Blackman

 

1

 

Clause  5,  page  5,  line  39,  at end insert—

 

“(3A)    

No regulations may be made under subsection (3) until the Secretary of State has

 

made a Statement to the House of Commons on how the Government intends to

 

raise public awareness of the provisions of this Act, including awareness among

 

people who may attend sporting testimonials that their donations may generate a

 

National Insurance liability.”

 

John McDonnell

 

Peter Dowd

 

Anneliese Dodds

 

Jonathan Reynolds

 

Jeff Smith

 

2

 

Clause  5,  page  5,  line  39,  at end insert—

 

“(3A)    

No regulations may be made under subsection (3) to bring section 3 or 4 into force

 

until the Secretary of State has made a Statement to the House of Commons on

 

the expected effects of the provisions of this Act on donations to charities by the

 

recipients of sporting testimonial payments.”

 



 
 

Public Bill Committee: 14 May 2019                     

3

 

National Insurance Contributions (Termination Awards and Sporting Testimonials) Bill, continued

 
 

Kirsty Blackman

 

NC1

 

To move the following Clause—

 

         

“Report on the impact of Class 1A National Insurance Contributions on

 

termination awards

 

(1)    

The Secretary of State must, within 12 months of section 1 of this Act

 

(termination awards: Great Britain) coming into force, lay before Parliament a

 

report on the expected impact of the new Class 1A liability on termination awards

 

in excess of £30,000.

 

(2)    

That report must contain an assessment of the expected impact on—

 

(a)    

the total net value of termination payments received by individuals;

 

(b)    

the average net value of such payments; and

 

(c)    

the number of business start-ups using termination payments as funding

 

in their first year in each region of the United Kingdom.”

 


 

Kirsty Blackman

 

NC2

 

To move the following Clause—

 

         

“Report on the impact of Class 1A National Insurance Contributions on

 

sporting testimonials

 

(1)    

The Secretary of State must, within 12 months of section 3 of this Act (sporting

 

testimonials: Great Britain) coming into force, lay before Parliament a report on

 

the expected impact of the provisions of this Act on sporting testimonials.

 

(2)    

That report must contain an assessment of the expected impact on—

 

(a)    

the total amounts received by individuals from sporting testimonials; and

 

(b)    

donations made to charity from sporting testimonial proceeds.”

 


 

Kirsty Blackman

 

NC3

 

To move the following Clause—

 

         

“Report on Exchequer impact

 

(1)    

The Secretary of State must, within three years of this Act receiving Royal

 

Assent, lay before Parliament a report on its Exchequer impact.

 

(2)    

That report must contain an assessment of the additional payments made to the

 

Exchequer by third sector organisations in each industrial category.”

 



 
 

Public Bill Committee: 14 May 2019                     

4

 

National Insurance Contributions (Termination Awards and Sporting Testimonials) Bill, continued

 
 

John McDonnell

 

Peter Dowd

 

Anneliese Dodds

 

Jonathan Reynolds

 

Jeff Smith

 

NC4

 

To move the following Clause—

 

         

“Review of the impact of Class 1A National Insurance Contributions on

 

termination awards

 

(1)    

The Secretary of State must, within 12 months of section 1 of this Act

 

(termination awards: Great Britain) coming into force, undertake a review of the

 

impact of the new Class 1A liability on termination awards in excess of £30,000.

 

(2)    

The review under section 1 must contain—

 

(a)    

an assessment of the impact the new Class 1A liability has on the level of

 

termination payments workers receive;

 

(b)    

an assessment of the impact the new Class 1A liability has on employers;

 

(c)    

a distributional analysis of the new Class 1A liability; and

 

(d)    

anything else the Secretary of State considers appropriate.

 

(3)    

The review under section 1 must be laid before both Houses of Parliament.”

 


 

John McDonnell

 

Peter Dowd

 

Anneliese Dodds

 

Jonathan Reynolds

 

Jeff Smith

 

NC5

 

To move the following Clause—

 

         

“Review of the impact on different sportspeople

 

(1)    

The Secretary of State must undertake a review of the impact of this Act on

 

sporting testimonial payments made to—

 

(a)    

footballers;

 

(b)    

cricketers;

 

(c)    

rugby league players;

 

(d)    

rugby union players; and

 

(e)    

other sportspeople.

 

(2)    

The review under section 1 must be laid before both Houses of Parliament within

 

12 months of section 3 of this Act (sporting testimonials: Great Britain) coming

 

into force.”

 


 
 

Public Bill Committee: 14 May 2019                     

5

 

National Insurance Contributions (Termination Awards and Sporting Testimonials) Bill, continued

 
 

Order of the House [30 April 2019]

 

That the following provisions shall apply to the National Insurance Contributions

 

(Termination Awards and Sporting Testimonials) Bill:

 

Committal

 

1.    

The Bill shall be committed to a Public Bill Committee.

 

Proceedings in Public Bill Committee

 

2.    

Proceedings in the Public Bill Committee shall (so far as not previously

 

concluded) be brought to a conclusion on Thursday 16 May 2019.

 

3.    

The Public Bill Committee shall have leave to sit twice on the first day on

 

which it meets.

 

Proceedings on Consideration and up to and including Third Reading

 

4.    

Proceedings on Consideration and any proceedings in legislative grand

 

committee shall (so far as not previously concluded) be brought to a

 

conclusion two hours after the commencement of proceedings on

 

Consideration.

 

5.    

Proceedings on Third Reading shall (so far as not previously concluded) be

 

brought to a conclusion at the moment of interruption that day.

 

6.    

Standing Order No. 83B (programming sub-committees) shall not apply to

 

proceedings on Consideration and Third Reading.

 

Other proceedings

 

7.    

Any other proceedings on the Bill may be programmed.

 


 

 

Revised 13 May 2019