S.C.B.
Amendment Paper as at
Thursday 20th May 1999
STANDING COMMITTEE B
FINANCE BILL
(Except Clauses 2, 28 and 99)
NOTE
The Amendments have been arranged in accordance with the Order of the Committee [4th May], as follows:—
Clause 1, Clauses 3 to 9, Schedule 1, Clauses 10 to 13, Schedule 2, Clauses 14 to 27, Schedule 3, Clauses 29 to 35, Schedule 4, Clauses 36 to 48, Schedule 5, Clauses 49 and 50, Schedule 6, Clauses 51 to 65, Schedule 7, Clause 66, Schedule 8, Clause 67, Schedule 9, Clauses 68 to 70, Schedule 10, Clauses 71 to 84, Schedule 11, Clauses 85 to 97, Schedule 12, Clause 98, Clauses 100 and 101, Schedules 13 and 14, Clause 102, Schedules 15 and 16, Clause 103, Schedule 17, Clause 104, Schedule 18, Clauses 105 to 108, Schedule 19, Clauses 109 to 129, New Clauses, New Schedules, Schedule 20.
Schedule No. 3 (New Schedule 13B to the Taxes Act 1988).
127
Amendment (No. 127) proposed, in page 97, line 23, to leave out from the word 'partner' to the end of line 25 and insert the words
'(b) otherwise the Children's Tax Credit shall be divided equally between the two claimants.'.—(Mr Michael Jack.)
Question proposed, That the Amendment be made.
Mr Edward Davey
Mr Colin Breed
Mr John Burnett
Dr Vincent Cable
72
Schedule 3, page 97, leave out lines 24 to 25 and insert
'(b) if they do not make an election, each partner will be entitled to a credit, calculated by halving the amount in section 257AA(2)'.
Mr David Heathcoat-Amory
Mr John Whittingdale
Mr Nick Gibb
Mr Oliver Heald
109
Schedule 3, page 97, leave out lines 26 and 27.
Mr David Heathcoat-Amory
Mr John Whittingdale
Mr Nick Gibb
Mr Oliver Heald
116
Schedule 3, page 97, leave out lines 28 and 29.
Mr Alan Milburn
118
Schedule 3, page 97, line 28, leave out from 'if' to end of line 29 and insert 'no part of either partner's income for the year falls within section 1(2)(b).'.
Mr David Heathcoat-Amory
Mr John Whittingdale
Mr Nick Gibb
Mr Oliver Heald
110
Schedule 3, page 98, line 18, after 'before', insert ', or at any time during,'.
Mr David Heathcoat-Amory
Mr John Whittingdale
Mr Nick Gibb
Mr Oliver Heald
111
Schedule 3, page 98, leave out lines 23 and 25.
Mr Edward Davey
Mr Colin Breed
Mr John Burnett
Dr Vincent Cable
73
Schedule 3, page 99, line 43, leave out 'other'.
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 this Chapter 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 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 Michael Jack
157
Clause 42, page 22, line 31, leave out sub-paragraphs (a) and (b) and insert 'they are entered into with the sole or main purpose of obtaining relief under this section'.
Mr David Heathcoat-Amory
Mr John Whittingdale
Mr Nick Gibb
Mr Oliver Heald
151
Clause 42, page 22, leave out lines 36 to 43.
