Third party providers of benefits in kind: Northern Ireland
Mr Jeff Rooker
NC24
To move the following Clause:—
'—(1) After section 10 of the Social Security Contributions and Benefits (Northern Ireland) Act 1992 there shall be inserted—
| "Liability of third party provider of benefits in kind. | 10ZA.—(1) This section applies, where—
(a) a Class 1A contribution is payable for any tax year in respect of the whole or any part of an emolument received by an earner;
(b) the emolument, in so far as it is one in respect of which such a contribution is payable, consists in a benefit provided for the earner or a member of his family or household;
(c) the person providing the benefit is a person other than the person ('the relevant employer') by whom, but for this section, the Class 1A contribution would be payable in accordance with section 10(2) above; and
(d) the provision of the benefit by that other person has not been arranged or facilitated by the relevant employer.
(2) For the purposes of this Act if—
(a) the person providing the benefit pays an amount for the purpose of discharging any liability of the earner to income tax for any tax year, and
(b) the income tax in question is tax chargeable in respect of the provision of the benefit or of the making of the payment itself,
the amount of the payment shall be treated as if it were an emolument consisting in the provision of a benefit to the earner in that tax year and falling, for the purposes of Class 1 contributions, to be left out of account in the computation of the earnings paid to or for the benefit of the earner.
(3) Subject to subsection (4) below, the liability to pay any Class 1A contribution in respect of—
(a) the benefit provided to the earner, and
(b) any further benefit treated as so provided in accordance with subsection (2) above,
shall fall on the person providing the benefit, instead of on the relevant employer.
(4) Subsection (3) above applies in the case of a Class 1A contribution for the tax year beginning with 6th April 2000 only if the person providing the benefit in question gives notice in writing to the Inland Revenue on or before 6th July 2001 that he is a person who provides benefits in respect of which a liability to Class 1A contributions is capable of falling by virtue of this section on a person other than the relevant employer.
(5) The Treasury may by regulations make provision specifying the circumstances in which a person is or is not to be treated for the purposes of this Act as having arranged or facilitated the provision of any benefit.
(6) In this section references to a member of a person's family or household shall be construed in accordance with section 168(4) of the Income and Corporation Taxes Act 1988.
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| Non-cash vouchers provided by third parties. | 10ZB.—(1) In section 10ZA above references to the provision of a benefit include references to the provision of a non-cash voucher.
(2) Where—
sections 10 and 10ZA above shall have effect in relation to the provision of that voucher, and to any such payment in respect of the provision of that voucher as is mentioned in section 10ZA(2) above, as if that employment were employment to which that Chapter applied.
(3) In this section 'non-cash voucher' has the same meaning as in section 141 of the Income and Corporation Taxes Act 1988."
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(2) After subsection (3) of section 104ZA of the Social Security Administration (Northern Ireland) Act 1992 (premises liable to inspection) there shall be inserted—
"(3A) The references in subsection (3) above to a trade or business include references to the administration of any scheme for the provision of benefits to persons by reason of their employment."
(3) Subsection (1) shall have effect in relation to the tax year beginning with 6th April 2000 and subsequent tax years.
(4) Regulations made by virtue of this section under section 10ZA(5) of the Social Security Contributions and Benefits (Northern Ireland) Act 1992 may be made so as to have retrospective effect in relation to any time in the tax year in which they are made (including, in the case of regulations made in the tax year in which this Act is passed, any time in that tax year before the passing of this Act).'.
Annual report on service pensions, war pensions and war widows' pensions
Mr Andrew Mackinlay
Mr Paul Burstow
Mr Andrew George
Mrs Jacqui Lait
Mr Eric Pickles
Mr Edward Leigh
NC4
To move the following Clause:—
'.—After section 169 of the Pensions Act 1995 there shall be inserted—
| "Annual report on service pensions, war pensions and war widows' pensions. | 169A.—(1) The Secretary of State shall lay before Parliament on or before the last day of April 2001 and annually thereafter a report for the previous financial year on service pensions, war pensions and war widows' pensions, setting out in particular—
(a) the numbers of those in receipt of such pensions;
(b) an assessment of whether the payments made during the year in respect of those pensions have been sufficient to prevent their recipients suffering any unnecessary hardship; and
(c) what plans, if any, he has to improve the well-being of those recipients, whether by means of changes to the level of payments made in respect of those pensions or otherwise.
(2) In preparing the report referred to in subsection (1), the Secretary of State shall—
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Notification
Mr Paul Burstow
Mr Andrew George
NC14
To move the following Clause:—
'.—The Secretary of State shall in regulations make provision for the notification of additional pension contributors of any changes to the additional pension that will materially affect their entitlement.'.
Backdating of additional pension contributions
Mr Paul Burstow
Mr Andrew George
NC17
To move the following Clause:—
'The Secretary of State shall in regulations make provision for a scheme to back-date additional pension contributions to qualifying carers who would also have qualified under section 28 in any of the last 10 years.'.
Long term solvency of trust-based stakeholder schemes
Mrs Jacqui Lait
Mr Eric Pickles
Mr Edward Leigh
Mr Laurence Robertson
Miss Julie Kirkbride
Mr Desmond Swayne
NC18
To move the following Clause:—
'Trust-based stakeholder schemes shall be regulated and monitored as to their long term solvency.'.
Pensions and annuities
Mrs Jacqui Lait
Mr Eric Pickles
Mr Edward Leigh
Mr Laurence Robertson
Miss Julie Kirkbride
Mr Desmond Swayne
NC19
To move the following Clause:—
'.—The Secretary of State may, by regulations, introduce alternative arrangements to those contained in sections 28, 28A, 28B and 29 of the Pension Schemes Act 1993 to the extent that he deems appropriate.'.
Alternatives to annuities
Mrs Jacqui Lait
Mr Eric Pickles
Mr Edward Leigh
Mr Laurence Robertson
Miss Julie Kirkbride
Mr Desmond Swayne
NC20
To move the following Clause:—
'.—The Secretary of State may, by regulations, approve alternative schemes of payment of pensions to those people currently committed to annuities purchased on retirement.'.
War pensions for widows: entitlement
Mrs Jacqui Lait
Mr Eric Pickles
Mr Edward Leigh
Mr Laurence Robertson
Miss Julie Kirkbride
Mr Desmond Swayne
NC21
To move the following Clause:—
'(.—(1) Subject to subsection (2), a widow in receipt of a widow's pension under any of the enactments mentioned in subsection (3) ("the DSS pension") and in receipt of a pension paid under the Armed Forces Pension Scheme shall on remarriage or when living together as husband and wife with a member of the opposite sex only retain the Forces Family Pension (attributable).
(2) Subsection (1) does not apply to a widow in receipt of a basic pension under section 44 of the Social Security Contributions and Benefits Act 1992; and a widow in receipt of such a pension who has remarried or is living together as husband and wife with a member of the opposite sex may not retain the Forces Family Pension (attributable).
(3) The enactments referred to in subsection (1) are—
(a) the Naval, Military and Air Forces etc. (Disablement and Death) Service Pensions Order 1983, and any order re-enacting the provisions of that order,
(b) the Personal Injuries (Civilians) Scheme 1983, and any subsequent scheme made under the Personal Injuries (Emergency Provisions) Act 1939,
(c) any scheme made under the Pensions (Navy, Army, Air Force and Mercantile Marine) Act 1939 or the Polish Resettlement Act 1947 applying the provisions of any such order as is referred to in paragraph (a),
(d) the order made under section 1(5) of the Ulster Defence Regiment Act 1969 concerning pensions and other grants in respect of disablement or death due to service in the Ulster Defence Regiment.)'.
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