S.C.F.
Amendment Paper as at
Thursday 2nd March 2000
STANDING COMMITTEE F
CHILD SUPPORT, PENSIONS AND SOCIAL SECURITY BILL
NOTE
The Amendments have been arranged in accordance with the Order of the Committee [15th February], as follows:—
Clause 1, Schedule 1, Clauses 2 to 6, Schedule 2, Clauses 7 to 14, Clauses 61 and 62, Schedule 6, Clauses 15 to 25, Schedule 3, Clauses 26 and 27, New Clauses relating to Part I, Clauses 28 to 29, Clauses 33 to 43, Schedule 4, Clauses 44 to 55, Schedule 5, Clauses 56 to 60, Clauses 63 and 64, Schedule 7, Clauses 65 and 66, Remaining new Clauses, new Schedules, Clauses 30 to 32.
Clause No. 57 (Contributions in respect of benefits in kind: Great Britain):
330]Amendment (No. 330) proposed in page 58, line 34, to leave out the word 'and'—(Mr Eric Pickles.)
Question proposed, That the Amendment be made.
Mrs Jacqui Lait
Mr Eric Pickles
Mr Edward Leigh
Mr Laurence Robertson
Miss Julie Kirkbride
Mr Desmond Swayne
331
Clause 57, page 58, line 38, at end add 'and
(d) the emolument is not one to which subsection (2) applies.
(2) the emoluments mentioned in (1)(d) above are—
(a) any equipment or service intended primarily to protect the physical safety of the earner, which facility may include the provision of transport services where in the reasonable opinion of the person made liable by this Act to pay the Class 1A contribution the physical safety of the earner requires the provision of such service,
(b) any facility provided at any premises occupied by the person made liable by this Act to pay the Class 1A contribution primarily for the purpose of the care of any children in the care of the earner, whether or not such facility has an educational purpose or component,
(c) any food or drink provided to the earner for consumption either at any premises occupied by the person made liable by this Act to pay the Class 1A contribution or during any period intended for the consumption of food and drink to which the earner is entitled under his contract of employment,
(d) any emolument consisting of the provision to the earner of medical services and entitlements, whether by the payment to a third party of insurance or other premiums or otherwise,
(e) any entertainment provided, whether directly or by means of payment to one or more third parties, to the earner by the person made liable by this Act to pay the Class 1A contribution, unless the total value of such emolument exceeds £1,000 in any one year in which case a Class 1A contribution shall be payable in respect of the amount by which the value of the emolument exceeds that figure.'.
Mr Jeff Rooker
316
Clause 57, page 58, line 42, after '(2)' insert 'Subject to section 10ZA below,'.
Mrs Jacqui Lait
Mr Eric Pickles
Mr Edward Leigh
Mr Laurence Robertson
Miss Julie Kirkbride
Mr Desmond Swayne
332
Clause 57, page 59, line 30, leave out from 'determined' to 'sections' in line 31 and insert 'in accordance with'.
Mrs Jacqui Lait
Mr Eric Pickles
Mr Edward Leigh
Mr Laurence Robertson
Miss Julie Kirkbride
Mr Desmond Swayne
333
Clause 57, page 59, line 32, leave out from 'etc.);' to end of line 39.
Mrs Jacqui Lait
Mr Eric Pickles
Mr Edward Leigh
Mr Laurence Robertson
Miss Julie Kirkbride
Mr Desmond Swayne
334
Clause 57, page 59, line 40, leave out from beginning to end of line 48 and insert 'Where—
(a) an emolument is one in respect of which a Class 1A contribution is payable and
(b) the person made liable by this Act to pay the Class 1A contribution had himself made payment of the amounts of income tax payable in respect of the emolument
the amount of the emolument for the purposes of this section shall be the value of the emolument as received by the earner before the payment of any income tax by the person made liable by this Act to pay the Class 1A contribution.'.
Mr Jeff Rooker
317
Clause 57, page 59, line 42, 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
335
Clause 57, page 60, line 30, leave out from 'beginning' to 'and' in line 31 and add '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
336
Clause 57, page 60, line 34, leave out from 'made' to end of line 36.
Mrs Jacqui Lait
Mr Eric Pickles
Mr Edward Leigh
Mr Laurence Robertson
Miss Julie Kirkbride
Mr Desmond Swayne
337
Clause 59, page 61, line 42, leave out 'and'.
Mrs Jacqui Lait
Mr Eric Pickles
Mr Edward Leigh
Mr Laurence Robertson
Miss Julie Kirkbride
Mr Desmond Swayne
338
Clause 59, page 61, line 46, at end add 'and
(d) the emolument is not one to which subsection (2) applies
(2) The emoluments mentioned in (1)(d) above are—
(a) any equipment or service intended primarily to protect the physical safety of the earner, which facility may include the provision of transport services where in the reasonable opinion of the person made liable by this Act to pay the Class 1A contribution the physical safety of the earner requires the provision of such service,
(b) any facility provided at any premises occupied by the person made liable by this Act to pay the Class 1A contribution primarily for the purpose of the care of any children in the care of the earner, whether or not such facility has an educational purpose or component,
(c) any food or drink provided to the earner for consumption either at any premises occupied by the person made liable by this Act to pay the Class 1A contribution or during any period intended for the consumption of food and drink to which the earner is entitled under his contract of employment,
(d) any emolument consisting of the provision to the earner of medical services and entitlements, whether by the payment to a third party of insurance or other premiums or otherwise,
(e) any entertainment provided, whether directly or by means of payment to one or more third parties, to the earner by the person made liable by this Act to pay the Class 1A contribution, unless the total value of such emolument exceeds £1,000 in any one year in which case a Class 1A contribution shall be payable in respect of the amount by which the value of the emolument exceeds that figure.'.
Mr Jeff Rooker
318
Clause 59, page 62, line 3, after '(2)' insert 'Subject to section 10ZA below,'.
Mrs Jacqui Lait
Mr Eric Pickles
Mr Edward Leigh
Mr Laurence Robertson
Miss Julie Kirkbride
Mr Desmond Swayne
339
Clause 59, page 62, line 36, leave out from 'determined' to 'sections' in line 37 and add 'in accordance with'.
Mrs Jacqui Lait
Mr Eric Pickles
Mr Edward Leigh
Mr Laurence Robertson
Miss Julie Kirkbride
Mr Desmond Swayne
340
Clause 59, page 62, line 38, leave out from 'etc.);' to end of line 45.
Mrs Jacqui Lait
Mr Eric Pickles
Mr Edward Leigh
Mr Laurence Robertson
Miss Julie Kirkbride
Mr Desmond Swayne
341
Clause 59, page 62, line 46, leave out from 'The' to end of line 5 on page 63 and insert 'Where—
(a) an emolument is one in respect of which a Class 1A contribution is payable; and
(b) the person made liable by this Act to pay the Class 1A contribution had himself made payment of the amounts of income tax payable in respect of the emolument
the amount of the emolument for the purposes of this section shall be the value of the emolument as received by the earner before the payment of any income tax by the person made liable by this Act to pay the Class 1A contribution.'.
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
366
Schedule 7, page 97, line 10, column 3, at end insert—
