Mr Nick St. Aubyn
150
Clause 93, page 66, line 18, leave out '21st March 2000' and insert '6th April 2002'.
Mr Richard Ottaway
Mr David Heathcoat-Amory
Mr Howard Flight
149
Schedule 30, page 516, line 20, leave out '6' and insert '9'.
Mr Nick St. Aubyn
152
Clause 141, page 109, line 28, at end insert—
'(5) This section shall not apply to any territory which is not a signatory to the International Convention on Human Rights'.
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).
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(2) This section has effect in relation to expenses incurred by an individual on or after 6th April 2000.".'.
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