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Mr Jeff Rooker
319
Clause 59, page 62, line 48, at beginning insert 'any enactment contained in the Income Tax Acts'.
Mrs Jacqui Lait
Mr Eric Pickles
Mr Edward Leigh
Mr Laurence Robertson
Miss Julie Kirkbride
Mr Desmond Swayne
342
Clause 59, page 63, line 35, leave out from 'beginning' to 'and' in line 36 and insert 'on 6th April of the year after the date of commencement of this Act, or, if the Act comes into force on various dates, the earliest of these dates,'.
Mrs Jacqui Lait
Mr Eric Pickles
Mr Edward Leigh
Mr Laurence Robertson
Miss Julie Kirkbride
Mr Desmond Swayne
343
Clause 59, page 63, line 39, leave out from 'made' to end of line 41.
Mr Jeff Rooker
Angela Eagle
Mr Kevin Hughes
Mr Richard Burden
53
Schedule 7, page 97, line 15, column 3, at end insert—
Mr Jeff Rooker
Angela Eagle
Mr Kevin Hughes
Mr Richard Burden
54
Schedule 7, page 97, line 21, column 3, at end insert—
'In Schedule 1, paragraph 13, and in paragraph 16, sub-paragraph (1)(d) and (e), sub-paragraphs (2) to (9), and in sub-paragraph (10) the words ", or should be cancelled".'
Mr Jeff Rooker
Angela Eagle
Mr Kevin Hughes
Mr Richard Burden
55
Schedule 7, page 97, line 22, column 3, leave out from beginning to end of line 23 and insert 'Schedule 4C.'
Mr Jeff Rooker
Angela Eagle
Mr Kevin Hughes
Mr Richard Burden
288
Schedule 7, page 98, line 6, column 3, after '(4),' insert—
| | 'the words "(or further arrangements)" in paragraph (a), and'. |
Mr Jeff Rooker
Angela Eagle
Mr Kevin Hughes
Mr Richard Burden
289
Schedule 7, page 98, line 25, at end insert—
'( ) INFORMATION TO BE GIVEN TO THE AUTHORITY
| Chapter | Short title | Extent of repeal |
| 1993 c. 48. | The Pension Schemes Act 1993. | In section 178(a), the words "sections 22 to 26 of the Pensions Act 1995". |
| 1995 c. 26. | The Pensions Act 1995. | In Schedule 3, paragraph 43.'. |
Mr Jeff Rooker
Angela Eagle
Mr Kevin Hughes
Mr Richard Burden
290
Schedule 7, page 99, line 4, at end insert—
'(4A) CONTRIBUTIONS EQUIVALENT PREMIUMS
| Chapter | Short title | Extent of repeal |
| 1995 c. 26. | The Pensions Act 1995. | In Schedule 5, paragraph 57(a)(ii). |
| S.I. 1995/3213 (N.I. 22). | The Pensions (Northern Ireland) Order 1995. | In Schedule 3, paragraph 49(a)(ii).'. |
Mr Jeff Rooker
Angela Eagle
Mr Kevin Hughes
Mr Richard Burden
291
Schedule 7, page 100, leave out lines 5 to 7.
Mr Jeff Rooker
Angela Eagle
Mr Kevin Hughes
Mr Richard Burden
292
Schedule 7, page 101, line 17, column 3, at end insert—
| | 'In Schedule 2, paragraph 54.'. |
Mr Paul Burstow
Mr Andrew George
78
Clause 65, page 67, line 5, leave out 'section 23' and insert 'sections 18 and 23'.
Mr Jeff Rooker
315
Clause 65, page 67, line 6, after 'Part II' insert 'and section (Sharing of state scheme rights)'.
Mr Paul Burstow
Mr Andrew George
79
Clause 65, page 67, line 17, at end insert—
'(2A) The provisions of section 18 of this Act—
(a) shall not come into effect until 1st October 2006 at the earliest; and
(b) may only be brought into effect upon the Secretary of State having laid a report before Parliament setting out the reasons why the introduction of section 18 is necessary.'.
Mr Paul Burstow
Mr Andrew George
80
Clause 65, page 67, line 18, leave out 'subsection (2)' and insert 'subsections (2) or (2A)'.
Mr Jeff Rooker
Angela Eagle
Mr Kevin Hughes
Mr Richard Burden
36
Clause 65, page 67, line 25, after 'of' insert 'Part I (other than section 23) and'.
Mr Jeff Rooker
320
Clause 66, page 68, line 3, after '60' insert 'and section (Third party providers of benefits in kind: Northern Ireland)'.
Mr Jeff Rooker
Angela Eagle
Mr Kevin Hughes
Mr Richard Burden
285
Clause 66, page 68, line 11, after '(1)' insert ', (4A)'.
Mr Jeff Rooker
Angela Eagle
Mr Kevin Hughes
Mr Richard Burden
286
Clause 66, page 68, line 13, leave out 'and' and at end insert—
'( ) paragraph 49(a)(ii) of Schedule 3 to the Pensions (Northern Ireland) Order 1995; and'.
REMAINING NEW CLAUSES
Sharing of state scheme rights
Mr Jeff Rooker
NC22
To move the following Clause:—
'.—(1) In section 49 of the Welfare Reform and Pensions Act 1999 (creation of state scheme pension debits and credits), for subsection (4) there shall be substituted—
(2) In section 45B of the Social Security Contributions and Benefits Act 1992 (pension sharing resulting in reduction of additional Category A retirement pension), for subsection (7) there shall be substituted—
(3) In section 55A of that Act (shared additional pension), for subsection (6) there shall be substituted—
(4) In section 55B of that Act (pension sharing resulting in reduction of shared additional pension), for subsection (7) there shall be substituted—
Third party providers of benefits in kind: Great Britain
Mr Jeff Rooker
NC23
To move the following Clause:—
'—(1) After section 10 of the Social Security Contributions and Benefits 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 110ZA of the Social Security Administration 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 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).'.
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