Amendments proposed to the Finance Bill - continued House of Commons

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Mr David Heathcoat-Amory
Mr Richard Ottaway
Mr Oliver Letwin
Mr Howard Flight

68

*Clause     46,     page     33,     line     24,     leave out 'or VI'.

   

Mr David Heathcoat-Amory
Mr Richard Ottaway
Mr Oliver Letwin
Mr Howard Flight

69

*Clause     46,     page     33,     leave out lines 27 to 36 and insert—

    '(2) After subsection (1)(c)(iib) of section 505 of the Taxes Act 1988 there shall be inserted—

      "(iic) from tax under Case VI of Schedule D save in respect of income which is chargeable to tax under that Case by virtue of section 30 of the Taxes Management Act 1970, sections 214 and 703 and paragraph 52(4) of Schedule 18 and paragraph 13(7) of Schedule 19 to the Finance Act 1990".'.

   

Mr Richard Ottaway
Mr David Heathcoat-Amory
Mr Howard Flight

66

*Clause     46,     page     34,     line     8,     at end insert—

    '(5A) A charity may undertake any trade or income producing activity the income of which is exempted from tax by virtue of this section notwithstanding anything to the contrary in any enactment or instrument relating to the functions and powers of that charity.'.

   

Mr David Heathcoat-Amory
Mr Richard Ottaway
Mr Oliver Letwin
Mr Howard Flight

70

*Clause     46,     page     34,     line     15,     leave out 'or VI'.


   

Mr Richard Ottaway
Mr David Heathcoat-Amory
Mr Howard Flight

38

*Schedule     12,     page     277,     line     13,     after 'that' insert 'having regard to the practice generally received or adopted at any time as to the manner of performance of the services for persons in the same business as the client'.

   

Mr Richard Ottaway
Mr David Heathcoat-Amory
Mr Howard Flight

39

*Schedule     12,     page     277,     line     15,     after 'client' insert '(nothing in this Schedule shall be taken to alter any rule of law as to whether an individual is or would be an employee of any other person).'

   

Mr Richard Ottaway
Mr David Heathcoat-Amory
Mr Howard Flight

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
Mr David Heathcoat-Amory
Mr Howard Flight

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
Mr David Heathcoat-Amory
Mr Howard Flight

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
Mr David Heathcoat-Amory
Mr Howard Flight

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
Mr David Heathcoat-Amory
Mr Howard Flight

40

*Schedule     12,     page     277,     line     26,     at end insert—

    '(6) This Schedule applies only to a case where the Inland Revenue can demonstrate to the satisfaction of the General Commissioners that its application would not damage the flexibility of the market for the services performed by and for the client.'.

   

Mr Richard Ottaway
Mr David Heathcoat-Amory
Mr Howard Flight

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
Mr David Heathcoat-Amory
Mr Howard Flight

15

Schedule     12,     page     279,     line     40,     leave out '1900 c.l.' and insert '1990 c.l.'.

   

Mr Richard Ottaway
Mr David Heathcoat-Amory
Mr Howard Flight

16

Schedule     12,     page     285,     line     29,     after 'woman', insert 'or a man and a man or a woman and a woman'.


 
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