Amendments proposed to the Finance Bill - continued | House of Commons |
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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 Richard Ottaway 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'.
Mr Richard Ottaway 92 Schedule 20, page 401, line 21, leave out '£25,000' and insert '£24,000'.
Mr Richard Ottaway 93 Schedule 20, page 401, line 22, leave out '£25,000' and insert '£24,000'.
Mr Richard Ottaway 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 95 Schedule 20, page 403, line 12, leave out from 'means' to end of line 15 and insert
Mr Richard Ottaway 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 97 Schedule 20, page 405, line 11, leave out '65%.' and insert '100%.'
Mr Richard Ottaway 107 Schedule 20, page 406, line 15, leave out 'that was or could have been'.
Mr Richard Ottaway 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.'.
Mr Richard Ottaway 148 *Schedule 21, page 410, line 28, leave out '1996' and insert '1998'.
Mr Richard Ottaway 143 *Clause 70, page 48, line 1, leave out 'small enterprise' and insert 'small or medium-sized enterprise'.
Mr Richard Ottaway 144 *Clause 70, page 48, line 11, after 'computers', insert ', including components of computers such as memory chips,'.
Mr Richard Ottaway 145 *Clause 70, page 48, line 18, at end insert 'or,
Mr Richard Ottaway 146 *Clause 70, page 48, line 27, leave out 'third generation'.
Mr Richard Ottaway 147 *Schedule 22, page 431, line 42, leave out '5' and insert '2A'.
Mr Richard Ottaway 149 *Schedule 30, page 516, line 20, leave out '6' and insert '9'.
NEW CLAUSEVolunteer expenditure
Mr David Heathcoat-Amory NC1 To move the following Clause:'(1) After section 83B of the Taxes Act 1988 there shall be inserted
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