Amendments proposed to the Tax Credits Bill - continued House of Commons

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Steve Webb
Richard Younger-Ross

62

Clause     10,     page     7,     line     22,     at end insert 'except that the minimum age of entitlement shall not be less than that for the child tax credit.'.

   

Mr Howard Flight
Mr James Clappison
Mr Peter Luff

79

*Clause     10,     page     7,     line     24,     leave out from 'persons' to ', or' in line 25 and insert 'has one or more children or qualifying young persons in their direct care'.


   

Mr Howard Flight
Mr James Clappison
Mr Peter Luff

80

*Clause     11,     page     7,     line     31,     after 'persons', insert 'having one or more children or qualifying young persons in their direct care'.

   

Mr Howard Flight
Mr James Clappison
Mr Peter Luff

32

Clause     11,     page     8,     line     19,     at end add—

    '(8)   The prescribed manner of determination must take account of the needs of all the members of a married couple or an unmarried couple by comparison with those of a single person'.


   

Mr Howard Flight
Mr James Clappison
Mr Peter Luff

33

Clause     12,     page     8,     line     26,     at end insert—

    '(2A)   The charges of a prescribed description under subsection (2) may include an amount to take account of the loss of earnings of a person or of the spouse or, in the case of an unmarried couple, of the partner of the person by whom a claim for working tax credit is made who does not take qualifying remunerative work in order to care for a child of a prescribed description for whom the person is responsible.

    (2B)   The amount of tax credit payable under subsection (2B) shall not exceed the maximum amount payable to a person in qualifying remunerative work'.


   

Mr Howard Flight
Mr James Clappison
Mr Peter Luff

57

Clause     17,     page     10,     line     39,     leave out from 'must' to end of line 41 and insert 'give a separate such notice to each claimant'.


   

Steve Webb
Richard Younger-Ross

84

*Clause     20,     page 15,     line     22,     at end insert 'provided that the effect of regulations shall not be more restrictive than would be the case if Extra-statutory Concession A19 were to apply'.


   

Mr Howard Flight
Mr James Clappison
Mr Peter Luff

34

Clause     23,     page     16,     line     4,     after 'paid', insert 'by the Board directly'.


   

Mr Howard Flight
Mr James Clappison
Mr Peter Luff

36

Clause     24,     page     16,     line     28,     leave out 'Regulations may' and insert 'Nothing in this Act shall entitle regulations to'.

   

Mr Howard Flight
Mr James Clappison
Mr Peter Luff

37

Clause     24,     page     16,     line     30,     at end insert 'unless payment is made to such employers equal to the full economic cost to the employer of doing so.'.

   

Steve Webb
Richard Younger-Ross

51

Clause     24,     page     16,     line     30,     at end insert 'except where an employee requests payment into an account notified to the Board or via a Post Office, in which case the employee shall be entitled to receive payment in this manner'.

   

Mr Howard Flight
Mr James Clappison
Mr Peter Luff

35

Clause     24,     page     16,     line     31,     leave out subsections (2) to (7).


   

Steve Webb
Richard Younger-Ross

67

Clause     27,     page     18,     line     44,     at end insert 'but such a decision may only be made after it has been finally determined (on appeal or otherwise) under subsection 27(2A) that the excess if recoverable.'.

   

Steve Webb
Richard Younger-Ross

68

Clause     27,     page     18,     line     45,     at end insert—

    '(2A)   For the purpose of subsection (1) above, an excess is only recoverable if it is determined that, whether fraudulently or otherwise, any person has misrepresented, or failed to disclose, any material fact, and in consequence of the misrepresentation or failure an excess was paid.'.


   

Steve Webb
Richard Younger-Ross

52

Clause     28,     page     19,     line     35,     at end add—

    '(6)   Where an amount is liable to be repaid under subsections (3) to (5), the amount repaid in any period may not exceed a specified percentage of the person's income during that period, such percentage to be set out in regulations.'.


   

Mr Howard Flight
Mr James Clappison
Mr Peter Luff

24

Clause     29,     page     19,     line     38,     leave out 'fraudulently or'.

   

Steve Webb
Richard Younger-Ross

69

Clause     29,     page     19,     line     38,     leave out 'or negligently'.

   

Mr Howard Flight
Mr James Clappison
Mr Peter Luff

18

Clause     29,     page     20,     line     1,     leave out '£3,000' and insert '£5,000'.

   

Mr Howard Flight
Mr James Clappison
Mr Peter Luff

25

Clause     29,     page     20,     line     1,     at end insert—

    '(1A)   If a person fraudulently—

      (a) makes an incorrect statement or declaration in or in connection with a claim for a tax credit or a notification of a change of circumstances given in accordance with regulations under section 6 or in response to a notice under section 17, or

      (b) gives incorrect information or evidence in response to a requirement imposed on him by virtue of section 14(2), 15(2), 16(3) or 18(2) or regulations under section 24

    he shall be guilty of an offence.

    (1B)   A person guilty of an offence under subsection 1(A) above shall be liable on summary conviction to a fine not exceeding level 5 on the standard scale, or to imprisonment for a term not exceeding 6 months, or to both.'.

   

Mr Howard Flight
Mr James Clappison
Mr Peter Luff

19

Clause     29,     page     20,     line     10,     leave out '£3,000' and insert '£5,000'.

   

Steve Webb
Richard Younger-Ross

70

Clause     29,     page     20,     line     14,     leave out 'or negligently'.

   

Mr Howard Flight
Mr James Clappison
Mr Peter Luff

20

Clause     29,     page     20,     line     18,     leave out '£3,000' and insert '£5,000'.


   

Steve Webb
Richard Younger-Ross

71

Clause     30,     page     20,     line     28,     leave out '14(2)'.


   

Mr Howard Flight
Mr James Clappison
Mr Peter Luff

21

Clause     31,     page     21,     line     17,     after 'fails', insert 'without reasonable excuse'.

   

Mr Howard Flight
Mr James Clappison
Mr Peter Luff

38

Clause     31,     page     21,     line     22,     leave out subsection (2).

   

Mr Howard Flight
Mr James Clappison
Mr Peter Luff

39

Clause     31,     page     21,     line     22,     after 'employer', insert 'without reasonable excuse'.


   

Mr Howard Flight
Mr James Clappison
Mr Peter Luff

28

Schedule     2,     page     39,     line     15,     at end insert 'but before making any such determination in respect of an employer the Board must give the employer an opportunity to make written representations in respect of the matter which is the subject of the determination.'.

   

Mr Howard Flight
Mr James Clappison
Mr Peter Luff

40

Schedule     2,     page     39,     line     20,     leave out subparagraph (4).

   

Mr Howard Flight
Mr James Clappison
Mr Peter Luff

30

Schedule     2,     page     39,     line     36,     at end insert—

    '(1A)   In the case of an appeal against a penalty imposed on an employer the Commissioners must have regard to the size of the employer in decisions they take under subparagraph (1) above.'.

   

Mr Howard Flight
Mr James Clappison
Mr Peter Luff

41

Schedule     2,     page     39,     line     39,     after '(a)', insert 'a county court or'.

   

Mr Howard Flight
Mr James Clappison
Mr Peter Luff

42

Schedule     2,     page     40,     line     9,     after 'to', insert 'a county court or'.

   

Mr Howard Flight
Mr James Clappison
Mr Peter Luff

29

Schedule     2,     page     40,     line     27,     at end insert 'and in the case of an employer they shall have regard to the size of the employer in any decisions they take under this paragraph'.

   

Mr Howard Flight
Mr James Clappison
Mr Peter Luff

43

Schedule     2,     page     41,     line     17,     at end add—

    '8   The Board must within one year of this schedule coming into operation consult such organisations as appear to it to be representative of employers, including employers in small and medium sized enterprises, about the operation of this schedule and make a report to Parliament setting out the outcome of such consultations.'.


   

Mr Howard Flight
Mr James Clappison
Mr Peter Luff

22

Clause     33,     page     21,     line     40,     leave out 'seven' and insert 'ten'.

 
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Prepared 11 Jan 2002