Amendments proposed to the Finance Bill - continued House of Commons

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Mr Andrew Smith

438

Clause     121,     page     94,     line     27,     after 'time' insert 'arrangements are in existence by virtue of which at that or some later time'.


   

Mr Andrew Smith

439

Clause     122,     page     95,     line     16,     after 'time' insert 'arrangements are in existence by virtue of which at that or some later time'.


   

Mr Andrew Smith

440

Clause     123,     page     95,     line     44,     after 'time' insert 'arrangements are in existence by virtue of which at that or some later time'.


   

Mr David Heathcoat-Amory [R]
Mr Richard Ottaway
Mr Howard Flight [R]

436

Clause     125,     page     96,     line     39,     at end insert—

    '(6) This section has effect in relation to instruments of both UK and non-UK incorporated companies.'.


   

Mr David Heathcoat-Amory [R]
Mr Richard Ottaway
Mr Howard Flight [R]

437

Clause     127,     page     98,     line     16,     after 'registered design', insert 'domain name'.


   

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 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.".'.


   

Mr Andrew Smith

402

Schedule     40,     page     554,     line     32,     column     3,     at end insert 'Section 802.'.

   

Mr Andrew Smith

403

Schedule     40,     page     554,     line     40,     at end insert—

     

'1989 c. 26.

     

The Finance Act 1989.

     

In section 82(1)(a), the words "or foreign tax".'.


 
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