| Amendments proposed to the Finance Bill - continued | House of Commons |
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Mr David Heathcoat-Amory 163 *Clause 57, page 39, line 38, leave out from beginning to end of line 18 on page 43 and insert—
'Third party education and training funded by employer 200DD (1) Section 200B above shall apply only to the procurement by the employer of work-related training where it is procured from an institution ("a qualifying institution") with whom individuals are permitted to hold qualifying accounts under section 96 of the Learning and Skills Act 2000.(2) To the extent not otherwise prohibited by section 200C above, any education or training provided by a qualifying institution shall be deemed to be work-related training for the purposes of section 200B.'.
Mr David Heathcoat-Amory 165 *Clause 57, page 40, line 41, after 'holds', insert 'or is in the process of applying for'.
Mr David Heathcoat-Amory 164 *Clause 57, page 41, line 4, at end insert '(but for the avoidance of doubt, education and training provided to enable the employee to assume new duties carrying greater responsibility, which by his performance of his current duties he has demonstrated he would be capable of discharging after having received education or training, shall not be considered a reward for performance)'.
Mr David Heathcoat-Amory 166 *Clause 57, page 42, line 24, at end insert—'(2A) For the purposes of subsection (2) above, the fact that contributions to be made by the employer vary according to the levels of the remuneration of the employees, the length of their service, the nature or responsibility of their duties or similar factors shall not be regarded as meaning that they are not available on similar terms.'.
Mr David Heathcoat-Amory 168 *Schedule 11, page 272, line 24, leave out 'price of the car as regards the year' and insert 'the higher of—
Mr David Heathcoat-Amory 167 *Schedule 11, page 276, line 14, at end insert—
'Discount to reflect business usage 5EA. (1) The appropriate percentage produced by the application of the preceding paragraphs of this Schedule shall be multipled by the fraction given in sub-paragraph (2) below, and the product shall be the appropriate percentage to be used in calculating the benefit to the employee.(2) The fraction referred to in sub-paragraph (1) above is
where X is the total mileage which the car travels in the year and Y is the mileage which the car travels on business travel (as defined in section 168(5) in the year.'.
Mr David Heathcoat-Amory 169 *Schedule 11, page 276, line 32, at end insert—'1A. In section 168 of the Taxes Act 1988, subsection (5)(e) shall cease to apply, and sections 168A to 168G of that Act shall cease to apply.'.
Mr Richard Ottaway 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 12 Schedule 12, page 277, line 15, at end insert—
Mr Richard Ottaway 13 Schedule 12, page 277, line 15, at end insert—
Mr Richard Ottaway 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 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 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 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 106 Schedule 12, page 280, line 21, leave out from 'deduction)' to end of line 24 and insert—
Mr Richard Ottaway 89 Schedule 12, page 284, line 5, leave out lines 5 and 6.
Mr Richard Ottaway 90 Schedule 12, page 285, line 29, after 'Schedule', insert 'and Schedule E charge generally'.
Mr Richard Ottaway 16 Schedule 12, page 285, line 29, after 'woman', insert 'or a man and a man or a woman and a woman'.
Mr Nick St. Aubyn 154 *Schedule 14, page 308, line 30, leave out 'within 30 days after' and insert 'within 90 days after the end of the Company's accounting period in which occurred'.
Mr Nick St. Aubyn 155 *Schedule 14, page 314, leave out lines 48 to 49.
Mr Nick St. Aubyn 156 *Schedule 14, page 315, leave out lines 1 to 11.
Mr Nick St. Aubyn 157 *Schedule 14, page 319, line 36, leave out '25' and insert '20'.
Mr Nick St. Aubyn 158 *Schedule 14, page 319, line 37, leave out '75%' and insert '60%'.
Mr Nick St. Aubyn 159 *Schedule 14, page 319, line 39, after 'spend', insert 'or in fact spends'.
Mr Nick St. Aubyn 160 *Schedule 15, page 354, leave out lines 8 to 10.
Mr Nick St. Aubyn 161 *Schedule 15, page 354, line 12, after 'Revenue', insert 'provided that if the Revenue shall not have responded to a request for the grant of authority within 30 days then such grant shall be deemed to have been made'.
Mr Nick St. Aubyn 153 *Clause 65, page 44, leave out lines 31 to 39 and insert—
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| Number of whole months in qualifying holding period | Percentage of gain chargeable |
| 6 | 87.5 |
| 18 | 75 |
| 30 | 50 |
| 42 or more | 25 |
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| ©Parliamentary copyright 2000 | Prepared 23 May 2000 |