Amendments proposed to the Finance Bill - continued House of Commons

back to previous text

   

Mr David Heatcoat-Amory
Mr John Whittingdale
Mr Nick Gibb
Mr Oliver Heald

128

Clause     29,     page     15,     line     29,     at end insert 'unless sections 257A(2) or 257A(3) apply to the husband (in which case the amount specified in sections 257A(2) or 257A(3) as the case may be).'.


   

Mr David Heatcoat-Amory
Mr John Whittingdale
Mr Nick Gibb
Mr Oliver Heald

129

Clause     31,     page     16,     line     4,     leave out 'shall cease to have effect,' and insert 'shall be amended as follows—

      (a) for the words, "calculated by reference to an amount equal to the amount specified in section 257A(1) for that year" in section 262(1)(a) there shall be substituted—"£197 for that year or such other amount as Parliament may determine."

      (b) for the words, "calculated by reference to an amount equal to the amount specified in section 257A(1) of that year" in section 262(1)(b) there shall be substituted—"£197 for that year or such other amount as Parliament may determine."

      (c) for section 262(2) there shall be substituted the following—

          "A widow may elect whether the income tax reduction in subsection (1) above shall be treated as a reduction in her liability to tax or in relation to her late husband's liability to tax for that year."

      (d) for section 262(3) there shall be substituted the following—

          "If the widow mentioned in subsection (2) above elects that the reduction shall be treated as a reduction in her late husband's liability to tax, then for all the purposes of the Tax Act her late husband's liability to tax shall be treated as reduced by that amount."

      (e) subsection (3A) of section 262 shall cease to have effect.".'.

   

Mr David Heathcoat-Amory
Mr John Whittingdale
Mr Nick Gibb
Mr Oliver Heald

100

Clause     31,     page     16,     line     4,     leave out 'shall cease to have effect'.

   

Mr David Heathcoat-Amory
Mr John Whittingdale
Mr Nick Gibb
Mr Oliver Heald

112

Clause     31,     page     16,     line     4,     leave out 'cease to have effect' and insert 'be amended in accordance with subsection (1A).

    "(1A) In subsection (1) of that section for 'section 257A(1)' there shall be substituted "section 257A(5A)'".'.


   

Mr David Heathcoat-Amory
Mr John Whittingdale
Mr Nick Gibb
Mr Oliver Heald

96

Clause     33,     page     16,     line     40,     leave out subsection (7).

   

Mr David Heathcoat-Amory
Mr John Whittingdale
Mr Nick Gibb
Mr Oliver Heald

95

Clause     33,     page     17,     line     5,     leave out '2000' and insert '2006'.


   

Mr David Heathcoat-Amory
Mr John Whittingdale
Mr Nick Gibb
Mr Oliver Heald

101

Clause     36,     page     18,     line     15,     leave out '9th March 1999' and insert '6th April 2019'.

   

Mr David Heathcoat-Amory
Mr John Whittingdale
Mr Nick Gibb
Mr Oliver Heald

102

Clause     36,     page     18,     line     18,     leave out '9th March 1999' and insert '6th April 2019'.

   

Mr David Heathcoat-Amory
Mr John Whittingdale
Mr Nick Gibb
Mr Oliver Heald

103

Clause     36,     page     18,     line     24,     leave out '1998-99' and insert '2019-20'.

   

Mr David Heathcoat-Amory
Mr John Whittingdale
Mr Nick Gibb
Mr Oliver Heald

104

Page     18,     line     13,     leave out Clause 36.


   

Mr David Heathcoat-Amory
Mr John Whittingdale
Mr Nick Gibb
Mr Oliver Heald

105

Clause     37,     page     18,     line     32,     after '1999', insert 'or subsequently'.

   

Mr David Heathcoat-Amory
Mr John Whittingdale
Mr Nick Gibb
Mr Oliver Heald

106

Clause     37,     page     18,     line     34,     leave out 'the conditions in paragraphs (aa) and (a)' and insert 'the condition in paragraph (a)'.


   

Mr David Heathcoat-Amory
Mr John Whittingdale
Mr Nick Gibb
Mr Oliver Heald

156

*Clause     39,     page     20,     line     18,     at end insert—

    '(4A) In section 120(5A)(a) of the Taxation of Chargeable Gains Act 1992 omit "acquisition or".

    (4B) Section 149B of the Taxation of Chargeable Gains Act 1992 shall be omitted.'.

   

Mr David Heathcoat-Amory
Mr John Whittingdale
Mr Nick Gibb
Mr Oliver Heald

107

Clause     39,     page     20,     line     19,     leave out from 'section' to end of line 20 and insert 'shall be deemed to have effect from 17th March 1998'.


   

Mr David Heathcoat-Amory
Mr John Whittingdale
Mr Nick Gibb
Mr Oliver Heald

154

*Clause     40,     page     20,     line     39,     leave out 'as a result of misconduct'.

   

Mr David Heathcoat-Amory
Mr John Whittingdale
Mr Nick Gibb
Mr Oliver Heald

155

*Clause     40,     page     20,     line     40,     after 'misconduct', insert 'death, retirement, redundancy, injury or resignation'.

   

Mr David Heathcoat-Amory
Mr John Whittingdale
Mr Nick Gibb
Mr Oliver Heald

108

Clause     40,     page     21,     line     4,     leave out from 'section' to the end of line 5 and insert 'shall be deemed to have effect from 17th March 1998.'.


   

Mr David Heathcoat-Amory
Mr John Whittingdale
Mr Nick Gibb
Mr Oliver Heald

153

*Clause     41,     page     21,     line     36,     at end insert—

    '(4A) 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 ending the employee's entitlement to use mobile telephones requiring pre-paid vouchers.'.

   

Mr Edward Davey
Mr Colin Breed
Mr John Burnett
Dr Vincent Cable

130

Clause     41,     page     21,     line     44,     at end insert—

    '(7) Pre-paid vouchers bought for employees by employers for pre-paid tariffs will be exempted from an income tax charge payable under the Income and Corporation Taxes Act 1988, section 141.'.


   

Mr David Heathcoat-Amory
Mr John Whittingdale
Mr Nick Gibb
Mr Oliver Heald

151

*Clause     42,     page     22,     leave out lines 36 to 43.

   

Mr Edward Davey
Mr Colin Breed
Mr John Burnett
Dr Vincent Cable

131

Clause     42,     page     23,     line     8,     leave out '£500' and insert '£1000'.

   

Mr David Heathcoat-Amory
Mr John Whittingdale
Mr Nick Gibb
Mr Oliver Heald

152

*Clause     42,     page     23,     line     23,     at end insert—

    '(2A) In section 257C of that Act before "257" there shall be inserted "156A,".'.


   

Mr David Heathcoat-Amory
Mr John Whittingdale
Mr Nick Gibb
Mr Oliver Heald

89

Clause     44,     page     23,     line     43,     leave out '15' and insert '13'.


   

Mr Edward Davey
Mr Colin Breed
Mr John Burnett
Dr Vincent Cable

132

Clause     45,     page     24,     line     21,     leave out 'large'.

   

Mr Edward Davey
Mr Colin Breed
Mr John Burnett
Dr Vincent Cable

133

Clause     45,     page     24,     line     24,     leave out '"large"'.

   

Mr David Heathcoat-Amory
Mr John Whittingdale
Mr Nick Gibb
Mr Oliver Heald

93

Clause     45,     page     24,     line     25,     leave out '17' and insert '9'.

   

Mr Edward Davey
Mr Colin Breed
Mr John Burnett
Dr Vincent Cable

134

Clause     45,     page     24,     line     25,     leave out '17' and insert '12'.

   

Mr David Heathcoat-Amory
Mr John Whittingdale
Mr Nick Gibb
Mr Oliver Heald

91

Clause     45,     page     24,     line     27,     at end insert 'or part of a journey'.

   

Mr Edward Davey
Mr Colin Breed
Mr John Burnett
Dr Vincent Cable

135

Clause     45,     page     24,     line     29,     at end insert 'or,

      (c) between a pre-arranged pick up point at which more than two employees are collected by the bus service and workplace,'.

   

Mr David Heathcoat-Amory

Mr John Whittingdale

Mr Nick Gibb

Mr Oliver Heald

144

*Clause     45,     page     24,     line     29,     at end insert 'or (c) between the workplace and centres with available public shopping facilities,'.

   

Mr David Heathcoat-Amory
Mr John Whittingdale
Mr Nick Gibb
Mr Oliver Heald

148

*Clause     45,     page     24,     line     37,     leave out 'only' and insert 'mainly'.

   

Mr David Heathcoat-Amory

Mr John Whittingdale

Mr Nick Gibb

Mr Oliver Heald

146

*Clause     45,     page     24,     line     37,     after 'employees,' insert 'or children of employees'.

   

Mr David Heathcoat-Amory

Mr John Whittingdale

Mr Nick Gibb

Mr Oliver Heald

147

*Clause     45,     page     24,     line     39,     after 'employees,' insert 'or children of those employees'.

   

Mr David Heathcoat-Amory
Mr John Whittingdale
Mr Nick Gibb
Mr Oliver Heald

149

*Clause     45,     page     24,     line     39,     leave out 'only' and insert 'mainly'.

 
previous section contents continue
 

©Parliamentary copyright 1998
Prepared 18 May 1999