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| PRP and agricultural pay. |
43. - (1) An application made at any time on or after 28th July 1998 for the registration of a profit-related pay scheme shall not be required to contain, or to have contained, any such undertaking as is mentioned in section 175(1)(c) of the Taxes Act 1988 (undertaking to satisfy minimum wage legislation without taking account of profit-related pay).
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(2) In section 178(1) of the Taxes Act 1988, paragraph (d) (cancellation on grounds of non-compliance with a section 175(1)(c) undertaking) shall be omitted.
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(3) Subsection (2) above has effect in relation only to failures to comply taking place on or after 28th July 1998; but it shall be deemed so to have had effect at all times on or after that date.
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| Cars available for private use. |
44. - (1) Schedule 6 to the Taxes Act 1988 (cars available for private use: cash equivalent of car) shall be amended as follows.
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(2) In paragraph 2(1) (reduction for business travel: 18,000 miles and above)-
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(a) for "in the year concerned" substitute "in a year", and |
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(b) for "the amount ascertained under paragraph 1 above, reduced by two thirds" substitute "15 per cent. of the price of the car as regards the year". |
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(3) In paragraph 2(2) (reduction for business travel: 2,500 to 18,000 miles)-
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(a) for "in the year concerned" substitute "in a year", and |
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(b) for "the amount ascertained under paragraph 1 above, reduced by one third" substitute "25 per cent. of the price of the car as regards the year". |
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(4) For paragraph 4(a) (two or more cars) substitute-
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"(a) paragraph 2(1) above shall have effect as if for "15 per cent." there were substituted "25 per cent."" |
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(5) In paragraph 5 (reduction for age of car), for "one third" substitute "one quarter".
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(6) This section has effect for the year 1999-00 and subsequent years of assessment.
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| Provision and support of bus services. |
45. - (1) In Chapter IV of Part V of the Taxes Act 1988 (provisions relating to the Schedule E charge: exemptions and deductions), after section 197A insert-
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| "Works bus services. |
197AA. - (1) There is no charge to tax under section 154 (taxable benefits: general charging provision) in respect of the provision for employees of a works bus service.
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(2) A "works bus service" means a service provided by means of a large bus for conveying employees of one or more employers on qualifying journeys.
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(3) For the purposes of this section-
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"large bus" means a road passenger vehicle with a seating capacity of 17 or more; and |
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"qualifying journey", in relation to an employee, means a journey- |
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(a) between his home and workplace, or
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(b) between one workplace and another,
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in connection with the performance of the duties of the employment. |
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(4) The exemption conferred by this section is subject to the condition that the service must be available generally to employees of the employer (or each employer) concerned.
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(5) The exemption is also subject to substantial compliance with the following conditions-
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(a) the service must be used only by the employees for whom it is provided; |
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(b) the service must be used by those employees only for qualifying journeys. |
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(6) If under this section there is no charge to tax under section 154 (or would be no charge if the employee were in employment to which Chapter II of Part V applies), there is no charge to tax under section 141 (non-cash vouchers) in respect of a voucher evidencing the employee's entitlement to use the service.
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(7) In this section-
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"employment" includes an office and related expressions have a corresponding meaning; and |
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"workplace" means a place at which the employee's attendance is necessary in the performance of the duties of the employment. |
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(8) For the purposes of this section the seating capacity of a vehicle is determined in the same way as for the purposes of Part III of Schedule 1 to the Vehicle Excise and Registration Act 1994 (vehicle excise duty on buses), whether or not the vehicle is a bus within the meaning of that Part.
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| Support for public transport bus services. |
197AB. - (1) There is no charge to tax under section 154 (taxable benefits: general charging provision) in respect of financial or other support for a public transport bus service used by employees of one or more employers for qualifying journeys.
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(2) For this purpose-
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"public transport bus service" means a public passenger transport service provided by means of a road vehicle with a seating capacity of 17 or more; and |
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"qualifying journey", in relation to an employee, means a journey- |
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(a) between his home and workplace, or
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(b) between one workplace and another,
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in connection with the performance of the duties of the employment. |
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(3) The exemption conferred by this section is subject to the following conditions-
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(a) the support must be provided directly to the operator of the service; |
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(b) the terms on which the service is available to the employees referred to in subsection (1) above must not be more favourable than those available to other passengers; |
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(c) the service must be available generally to employees of the employer (or each employer) concerned. |
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(4) The exemption is also subject to substantial compliance with the condition that the service must be used by those employees only for qualifying journeys.
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(5) In this section-
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"employment" includes an office and related expressions have a corresponding meaning; and |
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"workplace" means a place at which the employee's attendance is necessary in the performance of the duties of the employment. |
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(6) For the purposes of this section the seating capacity of a vehicle is determined in the same way as for the purposes of Part III of Schedule 1 to the Vehicle Excise and Registration Act 1994 (vehicle excise duty on buses), whether or not the vehicle is a bus within the meaning of that Part."
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(2) This section has effect for the year 1999-00 and subsequent years of assessment.
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| Provision of motor cycle or cycle parking facilities. |
46. - (1) The provisions listed below (which provide for exemption from tax in relation to the provision of car parking spaces) apply in relation to-
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(a) motor cycle parking spaces, and |
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(b) facilities for parking cycles, |
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as they apply in relation to car parking spaces.
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(2) The provisions referred to above are-
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section 141(6A) of the Taxes Act 1988 (use of non-cash voucher to obtain use of parking space); |
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section 142(3A) of that Act (use of credit-token to obtain use of parking space); |
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section 155(1A) of that Act (taxable benefits: general charge excluded in relation to provision of parking space); and |
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section 197A of that Act (charge on emoluments excluded in relation to expenditure in connection with provision of parking space). |
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(3) In subsection (1) above-
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"motor cycle" has the meaning given by section 185(1) of the Road Traffic Act 1988, and |
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"cycle" has the meaning given by section 192(1) of that Act. |
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(4) The provisions of this section have effect for the year 1999-00 and subsequent years of assessment.
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| Cycles and cyclist's safety equipment. |
47. - (1) In Chapter IV of Part V of the Taxes Act 1988 (provisions relating to the Schedule E charge: exemptions and deductions), after section 197AB (inserted by section 45 above) insert-
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| "Provision of cycle or cyclist's safety equipment. |
197AC. - (1) There is no charge to tax under section 154 (taxable benefits: general charging provision) in respect of the provision for an employee of-
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(b) cyclist's safety equipment, |
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without any transfer of the property in the cycle or equipment.
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(2) In this section "cycle" has the meaning given by section 192(1) of the Road Traffic Act 1988, and "cyclist" has a corresponding meaning.
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(3) The exemption conferred by subsection (1) above is subject to the condition that the benefit or facility in question must be available generally to employees of the employer concerned.
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(4) The exemption is also subject to substantial compliance with the condition that the employee must use the cycle or safety equipment only for qualifying journeys.
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For this purpose "qualifying journey", in relation to an employee, means a journey-
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(a) between his home and workplace, or |
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(b) between one workplace and another, |
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in connection with the performance of the duties of the employment.
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(5) If under this section there is no charge to tax under section 154 (or would be no charge if the employee were in employment to which Chapter II of Part V applies), there is no charge to tax under section 141 (non-cash vouchers) in respect of a voucher evidencing the employee's entitlement to use the cycle or safety equipment in question.
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(6) In this section-
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"employment" includes an office and related expressions shall be construed accordingly; and |
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"workplace" means a place at which the employee's attendance is necessary in the performance of the duties of the employment." |
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(2) In section 27(2B) of the Capital Allowances Act 1990 (cases in which expenditure on machinery or plant qualifies for allowances although not "necessarily" provided for use in performance of duties of employment)-
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(a) in paragraph (a) after "mechanically propelled road vehicle" insert "or a cycle"; and |
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(b) after paragraph (b) insert- |
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" In paragraph (a) "cycle" has the meaning given by section 192(1) of the Road Traffic Act 1988.".
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(3) The provisions of this section have effect for the year 1999-00 and subsequent years of assessment.
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Scotland, Wales and Northern Ireland |
| Scottish Parliament and devolved assemblies. |
48. - (1) Schedule 5 to this Act, which makes amendments the effect of which is-
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(a) to treat members of the Scottish Parliament, the National Assembly for Wales and the Northern Ireland Assembly in the same way, for tax purposes, as members of Parliament, and |
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(b) to treat certain office holders under the Scotland Act 1998, the Government of Wales Act 1998 and the Northern Ireland Act 1998 in the same way, for tax purposes as holders of ministerial and other offices, |
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shall have effect.
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(2) The amendments made by that Schedule have effect for the year 1999-00 and subsequent years of assessment.
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