S.C.H.
Amendment Paper as at
Tuesday 6th June 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 Richard Ottaway
Mr David Heathcoat-Amory
Mr Howard Flight
Mr Edward Davey
Mr John Burnett
Norman Baker
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
Mr Edward Davey
Mr John Burnett
Norman Baker
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
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
Mr Edward Davey
Mr John Burnett
Norman Baker
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
Mr Edward Davey
Mr John Burnett
Norman Baker
14
Schedule 12, page 279, line 25, leave out '5%' and insert 'a sum equal to the running costs of the intermediary.'.
Mr Edward Davey
Mr John Burnett
Mr Andrew Stunell
Norman Baker
170
Schedule 12, page 279, line 25, leave out '5%' and insert '10%'.
Mr Edward Davey
Mr John Burnett
Mr Andrew Stunell
Norman Baker
171
Schedule 12, page 279, line 25, after '5%', insert 'and, where the total amount of all such payments and other benefits is £40,000 or less, reduce that amount by an additional £1,000.'.
Mr Edward Davey
Mr John Burnett
Mr Andrew Stunell
Norman Baker
172
Schedule 12, page 279, line 25, after '5%', insert 'or £1,000, whichever produces the largest reduction.'.
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]
Mr Edward Davey
Mr John Burnett
Norman Baker
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 Edward Davey
Mr John Burnett
Mr Andrew Stunell
Norman Baker
176
Schedule 12, page 281, line 41, at end insert—
'This sub-paragraph shall give effect to the use of a cooling off period in circumstances where one or more workers of an intermediary has applied to the Inland Revenue for a ruling as to whether the provisions of Schedule 12 apply to the "relevant arrangements" involving the client, the worker and the intermediary concerned. This cooling off period will operate as follows—
(a) if the Inland Revenue rule that provisions of Schedule 12 do apply to the relevant arrangements, such provisions shall only take effect as from a date 3 months after the date of the Inland Revenue ruling;
(b) this sub-paragraph 8 shall only apply if the worker or workers concerned have applied to the Inland Revenue for a ruling within 30 days of the relevant arrangements being entered into. For this purpose, the term "relevant arrangements" includes any arrangements previously entered into, the commercial parties to which, and the commercial terms of which, were substantially the same as the relevant arrangements concerned.'.
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
Mr Edward Davey
Mr John Burnett
Norman Baker
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
Mr Edward Davey
Mr John Burnett
Norman Baker
16
Schedule 12, page 285, line 29, after 'woman', insert 'or a man and a man or a woman and a woman'.
Mr Edward Davey
Mr John Burnett
Mr Andrew Stunell
Norman Baker
173
Schedule 12, page 285, line 32, leave out '2000-01' and insert '2001-02'.
Mr Edward Davey
Mr John Burnett
Mr Andrew Stunell
Norman Baker
174
Schedule 12, page 285, line 34, leave out '2000' and insert '2001'.
Mr Edward Davey
Mr John Burnett
Mr Andrew Stunell
Norman Baker
175
Schedule 12, page 285, line 36, leave out '2000-01' and insert '2001-02'.
Mr David Heathcoat-Amory [R]
Mr Richard Ottaway
Mr Howard Flight [R]
177
Schedule 13, page 287, line 11, leave out '(d)' and insert '(c)'.
Mr David Heathcoat-Amory [R]
Mr Richard Ottaway
Mr Howard Flight [R]
178
Schedule 13, page 288, line 31, leave out 'amend' and insert 'increase'.
Mr David Heathcoat-Amory [R]
Mr Richard Ottaway
Mr Howard Flight [R]
179
Schedule 13, page 289, line 30, at end insert—
'(2A) Where a pension sharing order or equivalent has been implemented the return of eligible contributions will be made to the member or if dead, the member's estate'.
Mr David Heathcoat-Amory [R]
Mr Richard Ottaway
Mr Howard Flight [R]
180
Schedule 13, page 289, leave out lines 46 to 48.
Mr David Heathcoat-Amory [R]
Mr Richard Ottaway
Mr Howard Flight [R]
181
Schedule 13, page 290, line 17, leave out paragraph 9.
Mr David Heathcoat-Amory [R]
Mr Richard Ottaway
Mr Howard Flight [R]
182
Schedule 13, page 298, leave out lines 17 to 20.
