S.C.H.
Amendment Paper as at Tuesday 9th May 2000
STANDING COMMITTEE H
New Amendments handed in are marked thus *
FINANCE BILL
(Except Clauses 1, 12, 30, 31, 59, 102 and 113)
NOTE
The Amendments have been arranged in accordance with the Order of the Committee [4th May] as follows:
Clauses 2 to 6, Schedule 1, Clauses 7 to 11, Clauses 13 to 15, Clause 28, Clauses 16 and 17, Schedule 2, Clauses 18 to 22, Schedule 3, Clause 23, Schedule 4, Clause 24, Schedule 5, Clauses 25 to 27, Clause 29, Schedules 6 and 7, Clauses 32 to 47, Schedule 8, Clause 48, Schedule 9, Clauses 49 to 55, Clause 134, Clause 56, Schedule 10, Clauses 57 and 58, Schedule 11, Schedule 12, Clause 60, Schedule 13, Clause 61, Schedule 14, Clause 62, Schedules 15 and 16, Clause 63, Schedule 17, Clause 64, Schedule 18, Clauses 65 to 67, Schedule 19, Clause 68, Schedules 20 and 21, Clauses 69 to 81, Schedule 22, Clauses 82 to 86, Schedule 23, Clauses 87 to 90, Schedule 24, Clause 91, Schedules 25 and 26, Clauses 92 to 96, Schedule 27, Clause 97, Schedule 28, Clauses 98 to 101, Schedule 29, Schedule 30, Clause 103, Schedule 31, Clauses 104 to 112, Clauses 114 and 115, Schedule 32, Clause 116, Schedule 33, Clauses 117 to 127, Schedule 34, Clauses 128 to 131, Schedule 35, Clause 132, Schedule 36, Clause 133, Clauses 135 to 138, Schedule 37, Clause 139, Schedule 38, Clauses 140 to 144, Schedule 39, Clauses 145 to 149, New Clauses, New Schedules, Clauses 150 and 151, Schedule 40, Clause 152.
Mr John Swinney
Mr Alex Salmond
Mr Alasdair Morgan
Mrs Margaret Ewing
Ms Roseanna Cunningham
Mr Andrew Welsh
2
Clause 4, page 2, line 31, leave out subsection (1).
Mr David Heathcoat-Amory
Mr Richard Ottaway
Mr Oliver Letwin
Mr Howard Flight
6
Clause 14, page 8, leave out lines 40 to 46.
Mr David Heathcoat-Amory
Mr Richard Ottaway
Mr Oliver Letwin
Mr Howard Flight
8
Clause 14, page 9, leave out lines 14 to 21 and insert
'(5) No regulation under this section shall come into force until it has been published by a notice sent by post to all persons to whom (to the best of the Commissioners' knowledge) section 8H might apply.'.
Mr David Heathcoat-Amory
Mr Richard Ottaway
Mr Oliver Letwin
Mr Howard Flight
9
Clause 14, page 9, line 23, leave out from 'under' to end of line 25 and insert 'regulations made under section 8C above.'.
Mr David Heathcoat-Amory
Mr Richard Ottaway
Mr Oliver Letwin
Mr Howard Flight
7
Clause 14, page 10, leave out lines 4 to 26.
Mr David Heathcoat-Amory
Mr Richard Ottaway
Mr Oliver Letwin
Mr Howard Flight
4
Clause 14, page 11, line 40, leave out 'For' and insert 'Subject to the provisions of subsection (9) below, for'.
Mr David Heathcoat-Amory
Mr Richard Ottaway
Mr Oliver Letwin
Mr Howard Flight
5
Clause 14, page 11, line 44, after 'them', insert
'(9) A person shall not be regarded as a manager of premises by reason only of being the landlord or superior landlord of such premises or a person entitled to the benefit of a restrictive or other covenant in relation to such premises or of being the agent or employee of such person.'.
Mr John Swinney
Mr Alex Salmond
Mr Alasdair Morgan
Mrs Margaret Ewing
Ms Roseanna Cunningham
Mr Andrew Welsh
3
Clause 19, page 15, line 20, after 'from', insert 'or go to'.
Mr Oliver Letwin [R]
19
*Clause 25, page 17, leave out lines 22 to 41.
Mr Oliver Letwin [R]
20
*Clause 25, page 18, line 28, at end add
'(6) No thing seized shall be copied, retained or used in any way if the thing seized is subject to legal professional privilege.'.
Mr Oliver Letwin [R]
21
*Clause 26, page 18, line 42, after 'search', insert 'that, in any event, for not more than fifteen minutes'.
Mr Oliver Letwin [R]
22
*Page 19, line 6, leave out Clause 27.
Paul Flynn
1
Schedule 6, page 139, line 32, at end insert
'Exemption: Energy used in recycling
17A.(1) A supply of a taxable commodity is exempt from the levy where the supply is used in an installation for converting recyclate to recyled material.
(2) The Treasury may by regulations specify the process or part process which qualifies for the exemption under sub-paragraph (1).'.
Mr Richard Ottaway
10
*Clause 32, page 20, line 28, at end insert
'(4) After subsection (1), insert
"(1A) Where a taxpayer makes an election that he is taxable at the starting rate on income to which this section applies then subsection (1) shall have effect as if for the words 'lower rate' there were substituted 'starting rate'.".'.
Mr Richard Ottaway
11
*Clause 34, page 21, line 10, leave out subsection (2) and insert
'(2) In section 257AA(5) of the Taxes Act 1988 (which specifies the year in which the children's tax credit is to start) for "2001-02" substitute "2000-01".
(3) In section 257AA(6) of the Taxes Act 1988 for "2002-03" substitute "2001-02".
(4) This section has effect for the year 2000-01 and subsequent years of assessment.'.
Mr Richard Ottaway
12
*Schedule 12, page 277, line 15, at end insert
'(d) but, shall not apply if the worker or intermediary works for many different clients or as a sole trader as well as under a relevant engagement.'.
Mr Richard Ottaway
13
*Schedule 12, page 277, line 15, at end insert
'(d) but, shall not apply where the intermediary contracts with a party other than the client such as an agency.'.
Mr Richard Ottaway
17
*Schedule 12, page 277, line 26, at end insert
'(6) A worker, working through an intermediary, on a relevant engagement shall be entitled to the same benefits from the client as any employee of the client.'.
Mr Richard Ottaway
18
*Schedule 12, page 277, line 26, at end insert
'(6) A worker, engaged by an intermediary, shall be entitled to unemployment benefit between contract.'.
Mr Richard Ottaway
14
*Schedule 12, page 279, line 25, leave out '5%' and insert 'a sum equal to the running costs of the intermediary.'.
Mr Richard Ottaway
15
*Schedule 12, page 279, line 40, leave out '1900 c.l.' and insert '1990 c.l.'.
Mr Richard Ottaway
16
*Schedule 12, page 285, line 29, after 'woman', insert 'or a man and a woman and a woman'.
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