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

back to previous text

   

Mr Howard Flight
Mr James Clappison
Mr Peter Luff

105

Clause     25,     page     18,     line     2,     leave out 'or neglect'.


   

Dawn Primarolo

90

Schedule     1,     page     36,     line     1,     leave out 'claim' and insert 'complaint'.

   

Dawn Primarolo

91

Schedule     1,     page     37,     line     10,     leave out 'claim to an employment' and insert 'complaint to an industrial'.

   

Dawn Primarolo

92

Schedule     1,     page     37,     line     14,     leave out '70(1B)' and insert '71(1B)'.


   

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
Mr Howard Flight
Mr James Clappison
Mr Peter Luff

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'.

   

Mr Howard Flight
Mr James Clappison
Mr Peter Luff

23

Clause     33,     page     21,     line     40,     at end add—

    '(3)   The Secretary of State shall within one year of this section coming into effect and every year thereafter make a report to Parliament on—

      (a) the extent of fraud in claims for tax credits, and

      (b) the measures he has taken to deal with fraudulent claims for tax credits.'.


   

Mr Howard Flight
Mr James Clappison
Mr Peter Luff

44

Clause     34,     page     22,     line     8,     leave out 'serious'.


   

Steve Webb
Richard Younger-Ross

72

Clause     35,     page     22,     line     21,     leave out 'or neglect'.


   

Steve Webb
Richard Younger-Ross

73

Clause     36,     page     23,     line     8,     leave out 'and'.

   

Steve Webb
Richard Younger-Ross

74

Clause     36,     page     23,     line     9,     at end insert 'and—

      (e) any decision under section 27(1) or section 27(2A).'.


   

Mr Howard Flight
Mr James Clappison
Mr Peter Luff

54

Clause     37,     page     23,     line     17,     at beginning insert 'Subject to subsection (1A) below'.

   

Mr Howard Flight
Mr James Clappison
Mr Peter Luff

55

Clause     37,     page     23,     line     19,     at end insert—

    '(1A)   The General Commissioners or the Special Commissioners may allow notice of an appeal under section 36 to be given more than thirty days after the date on which notice of the decision was given if it appears reasonable for them to do so.'.

   

Steve Webb
Richard Younger-Ross

75

Clause     37,     page     23,     line     21,     leave out subsections (3) to (7) and insert—

    '(3)   An appeal under section 36 shall be to an appeal tribunal constituted under Chapter 1 to the Social Security Act 1998, and the provisions of sections 12 to 16 of the Social Security Act 1998 (and Regulations made thereunder) shall apply with like effect to appeals under section 36.'.

   

Mr Howard Flight
Mr James Clappison
Mr Peter Luff

106

Clause     37,     page     23,     line     21,     leave out from 'be' to end of line 23 and insert 'to a Social Security Appeal Tribunal'.

   

Mr Howard Flight
Mr James Clappison
Mr Peter Luff

56

Clause     37,     page     23,     line     29,     leave out from 'notice' to end of line 30.


   

Ms Karen Buck

88

Clause     38,     page     24,     line     4,     leave out ', child tax credit or working tax credit (or both),' and insert 'working tax credit (but such regulations shall not exclude entitlement to persons subject to immigration control who are entitled to take up or be engaged in employment in the United Kingdom)'.

 
previous section contents continue
 
House of Commons home page Houses of Parliament home page House of Lords home page Search page Enquiries index

©Parliamentary copyright 2002
Prepared 17 Jan 2002