Amendments proposed to the Finance Bill - continued House of Commons

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Mr Nick St. Aubyn


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


Schedule     30,     page     516,     line     20,     leave out '6' and insert '9'.


Mr Nick St. Aubyn


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'.


Volunteer expenditure


Mr David Heathcoat-Amory

Mr Richard Ottaway

Mr Oliver Letwin

Mr Howard Flight


To move the following Clause:—

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

"Volunteer expenditure83C (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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