Amendments proposed to the Finance Bill - continued	House of Commons
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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

39

Schedule     12,     page     277,     line     15,     at end 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

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 [R]
Mr Howard Flight [R]

106

Schedule     12,     page     280,     line     21,     leave out from 'deduction)' to end of line 24 and insert—

'(a) the intermediary is treated for the purpose of Step One of the calculation in paragraph 7 as receiving the amount that would have been received had no deduction been made under that section and

(b) any tax deducted under that section from a payment for a relevant engagement may be set off against any amounts for which the intermediary would otherwise be liable under the PAYE provisions in respect of the deemed schedule E payment.

   

Mr Richard Ottaway
Mr David Heathcoat-Amory
Mr Howard Flight

89

Schedule     12,     page     284,     line     5,     leave out lines 5 and 6.

   

Mr Richard Ottaway
Mr David Heathcoat-Amory
Mr Howard Flight

90

Schedule     12,     page     285,     line     29,     after 'Schedule', insert 'and Schedule E charge generally'.

   

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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Mr Richard Ottaway
Mr David Heathcoat-Amory
Mr Howard Flight

91

Schedule     19,     page     398,     line     14,     leave out from 'development' to end of line 32 and insert 'has the meaning given in paragraph 21 of Statement of Standard Accounting Practice 13'.

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Mr Richard Ottaway
Mr David Heathcoat-Amory
Mr Howard Flight

92

Schedule     20,     page     401,     line     21,     leave out '£25,000' and insert '£24,000'.

   

Mr Richard Ottaway
Mr David Heathcoat-Amory
Mr Howard Flight

93

Schedule     20,     page     401,     line     22,     leave out '£25,000' and insert '£24,000'.

   

Mr Richard Ottaway
Mr David Heathcoat-Amory
Mr Howard Flight

94

Schedule     20,     page     401,     line     40,     after '1996', insert—

    ', subject to sub-paragraph (1A).

    (1A) The definition of a "small or medium-sized enterprise" shall have effect as if, for every reference to an amount in Euros, there were substituted the equivalent amount in sterling, calculated on 21st March 2000.'.

   

Mr Richard Ottaway
Mr David Heathcoat-Amory
Mr Howard Flight

95

Schedule     20,     page     403,     line     12,     leave out from 'means' to end of line 15 and insert—

'(a) additional overheads incurred directly as a result of the research activity, or

(b) other operating expenses, such as costs of materials, supplies and similar products, incurred directly as a result of the research activity.'.

   

Mr Richard Ottaway
Mr David Heathcoat-Amory
Mr Howard Flight

96

Schedule     20,     page     403,     line     34,     after 'project;' insert—

    ', except that, if the circumstances have been notified to and approved by the European Commission, then this sub-paragraph shall have effect as if, for the words "if a notified State aid" there were substituted "to the extent that a notified State aid.".'.

   

Mr Richard Ottaway
Mr David Heathcoat-Amory
Mr Howard Flight

97

Schedule     20,     page     405,     line     11,     leave out '65%.' and insert '100%.'

   

Mr Richard Ottaway
Mr David Heathcoat-Amory [R]
Mr Howard Flight [R]

107

Schedule     20,     page     406,     line     15,     leave out 'that was or could have been'.

   

Mr Richard Ottaway
Mr David Heathcoat-Amory
Mr Howard Flight

98

Schedule     20,     page     408,     leave out lines 25 to 28 and insert 'the loss that may be surrendered in respect of that period by the company, for the purposes of a claim to group relief under section 402(3) of the Taxes Act 1988 (group relief available where surrendering company owned by a consortium), to any other company that is not a small or medium-sized enterprise shall be limited to the loss which would have been available if the company had not claimed relief under paragraph 13 or 14.'.

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NEW CLAUSE

Volunteer expenditure

   

Mr David Heathcoat-Amory

Mr Richard Ottaway

Mr Oliver Letwin

Mr Howard Flight

NC1

To move the following Clause:—

    '(1) After section 83B of the Taxes Act 1988 there shall be inserted—

"Volunteer expenditure

83C (1) Subsection (2) below applies to where an individual volunteers to assist in the work of a charity and in the course of providing such assistance incurs expenses attributable to the work for which the individual volunteered.     (2) On a claim made in that behalf to an officer of the Board the relevant amount shall be allowed as a deduction in calculating the individual's income for the purposes of income tax for the year of assessment in which the expenses are incurred.     (3) The relevant amount is the amount of the expenses incurred, after deducting any reinbursement for those expenses received by the individual from the charity for whose benefit the expenses were incurred.     (4) In this section a 'charity' has the same meaning as in section 506 and includes each of the bodies mentioned in section 507(1).

    (2) This section has effect in relation to expenses incurred by an individual on or after 6th April 2000.".'.

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Prepared 18 May 2000