Amendments proposed to the Finance Bill - continued House of Commons

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Transfers of real property between joint occupiers

   

Mr Oliver Letwin
Mr Howard Flight
Mr Mark Prisk
Mr Andrew Tyrie
Mr George Osborne

NC6

To move the following Clause:—

    '(1)   The Inheritance Tax Act 1984 is amended as follows.

    (2)   After section 18 insert—

"Transfers of real property between joint occupier

18A (1) A transfer on death shall be an exempt transfer to the extent that it comprises a part or whole share in an interest in real property that has been occupied as the main residence of the transferor and the transferees throughout the two years prior to the date of death.

 (2) For the purposes of determining whether a property has been in the occupation referred to in paragraph (1) above, there shall be disregarded any absences during which either party has had to receive residential nursing care whether in hospital or a private facility.".'.


Gift aid and non-taxpayers

   

Mr Oliver Letwin
Mr Howard Flight
Mr Mark Prisk
Mr Andrew Tyrie
Mr George Osborne

NC7

To move the following Clause:—

    '(1)   Section 25 of the Finance Act 1990 (donations to charity by individuals) shall be amended in accordance with subsection (2) below.

    (2)   In subsection (8)—

(a) after "year of assessment" there shall be inserted "by more than £520"; and

(b) at the end there shall be added "over £520".

    (3)   This section shall be deemd to have effect for the year 2003-04 and subsequent years of assessment.'.


Access for disabled persons

   

Mr Oliver Letwin
Mr Howard Flight
Mr Mark Prisk
Mr Andrew Tyrie
Mr George Osborne

NC8

To move the following Clause:—

    '(1)   The following shall be inserted after section 29 of the Capital Allowances Act 2001—

    "29A    Access for disabled persons

       This section applies to expenditure if a person carrying on a qualifying activity has incurred it in pursuance of a duty under section 21 of the Disability Discrimination Act 1995."

    (2)   This section shall have effect in relation to expenditure incurred in relation to chargeable periods ending on or after 1st October 2004.'.


Expenses of disabled employees

   

Mr Oliver Letwin
Mr Howard Flight
Mr Mark Prisk
Mr Andrew Tyrie
Mr George Osborne

NC9

To move the following Clause:—

    '(1)   The Income Tax (Earnings and Pensions) Act 2003 is amended as follows.

    (2)   After section 203 (cash equivalent of benefit treated as earnings), insert—

    "203A    Employment costs resulting from disability

       There shall be exempted from section 203 any benefit which satisfies each of the following conditions—

(a) the benefit is provided to a disabled employee;

(b) the main purpose of providing the benefit is to enable the employee to perform the duties of his employment;

(c) the benefit consists in the provision of any equipment, services or facilities;

(d) the benefit is made available to the employer's employees generally on similar terms."

    (3)   After section 336 (deductions for expenses, the general rule), insert—

    "336A    Expenses of disabled employees

       Where an employee has a disability, a deduction from earnings is allowed for any amount incurred by him if its main purpose is to enable him to perform the duties of his employment."

    (4)   This section shall apply for the year 2004-05 and subsequent years of assessment and shall be deemed to apply for the year 2003-04.'.


Definition of disability

   

Mr Oliver Letwin
Mr Howard Flight
Mr Mark Prisk
Mr Andrew Tyrie
Mr George Osborne

NC10

To move the following Clause:—

       'In section 832 of the Taxes Act 1988, subsection (1), there shall be inserted at the appropriate place:

       "disability" and "disabled person" shall, where the context so admits, have the meanings given to them by section 1 of the Disability Discrimination Act 1995, and cognate expressions shall be construed accordingly.".'.


Capital gains tax: foster carers and adult placement carers

   

Mr Oliver Letwin
Mr Howard Flight
Mr Mark Prisk
Mr Andrew Tyrie
Mr George Osborne
Mr Quentin Davies

NC11

To move the following Clause:—

'In the Taxation of Chargeable Gains Act 1992, section 224, after subsection (1) insert—

    "(1A)   Subsection (1) above shall not apply to any part of a dwellinghouse that is used exclusively for the purposes of a trade or business which consists of the provision of:

(a) foster care within the meaning given by paragraph 4 of Schedule 36 to the Finance Act 2003;

(b) accommodation and care to people placed through an adult placement scheme operated by a local authority, an HSS trust or an independent body.'.


Expenditure incurred in improving accessibility for disabled persons

   

Mr David Laws
Norman Lamb
Mr John Burnett
Dr Vincent Cable

NC13

To move the following Clause:—

    '(1)   The Capital Allowances Act 2001 is amended as follows.

    (2)   In section 23(2) after "section 29 (fire safety)" insert—

       "29A (disabled access)".

    (3)   After section 29 insert—

       "29A Disabled access

(1) This section applies to expenditure if a person carrying on a qualifying activity has incurred it in making adjustments within subsection (2) below to premises which he uses for the purposes of the qualifying activity.

(2) The adjustments referred to in subsection (1) above are those specified in subsection (3) below which are or will be required to comply with section 21 of the Disability Discrimination Act 1995.

(3) The specified adjustments are—

(a) installation of ramps to facilitate either access to the premises or use of the premises by disabled persons, and

(b) alterations to the premises to provide accessible toilets for disabled persons.".'.


Child tax credit in respect of children under one year old

   

Harry Cohen

NC14

To move the following Clause:—

       'The Child Tax Credit Regulations 2002 (SI/2002/2007) are amended in paragraph 7(3)(a) by inserting after "£1,090" the words "in respect of each such child".'.


Meaning of "member"

   

Mr Oliver Letwin
Mr Howard Flight [R]
Mr Mark Prisk
Mr Andrew Tyrie
Mr George Osborne

NC15

To move the following Clause:—

       'In this Part "member" in relation to a pension scheme means a person who has:

(a) accrued rights under the pension scheme; or

(b) rights under the pension scheme which are attributable (directly or indirectly) to pension credits;

       and such a person is a member whether or not there are presently arrangements made under the pension scheme for the accrual of benefits to or in respect of that person and whether or not the person is entitled to the present payment of benefits under the pension scheme.'.


   

Mr Paul Boateng

72

Schedule     40,     page     564,     line     17,     at end insert—

'( ) Employment-related securities
Short title and chapterExtent of repeal
Income Tax (Earnings
and Pensions) Act 2003 (c. 1)
Section 429(5).
Section 443(5).
Section 446R(5).
Section 449(4).

  These repeals have effect in accordance with section (Restriction of exceptions from charges) (8).'.


ORDER OF THE HOUSE [20th APRIL 2004]

That—

    (1)   Clauses Nos. 4, 5, 20, 28, 57 to 77, 86, 111 and 282 to 289 and Schedules Nos. 1, 3, 11, 12, 21 and 37 to 39 shall be committed to a Committee of the whole House;

    (2)   the remainder of the Bill shall be committed to a Standing Committee;

    (3)   when the provisions of the Bill considered, respectively, by the Committee of the whole House and by the Standing Committee have been reported to the House, the Bill shall be proceeded with as if it had been reported as a whole to the House from the Standing Committee.


ORDER OF THE COMMITTEE [6th MAY 2004]

That the order in which proceedings in Standing Committee on the Finance Bill are to be taken shall be:—

Clauses 1 to 3 and 6 to 19; Schedule 2, Clauses 21 to 27 and 29; Schedule 4; Clause 30; Schedule 5; Clauses 31 to 41; Schedule 6; Clauses 42 to 47; Schedule 7; Clause 48; Schedule 8; Clause 49; Schedule 9; Clauses 50 to 52; Schedule 10; Clauses 53 to 56 and 78; Schedule 13; Clauses 79 and 80; Schedule 14; Clauses 81 to 84; Schedule 15; Clause 85; Schedule 16; Clause 87; Schedule 17; Clause 88; Schedule 18; Clause 89; Schedule 19; Clause 90; Schedule 20; Clauses 91 to 110 and 112; Schedule 22; Clauses 113 to 127; Schedule 23; Clause 128; Schedule 24; Clauses 129 to 134; Schedule 25; Clause 135; Schedule 26; Clause 136; Schedule 27; Clauses 137 to 155 and 157; Schedule 28; Clauses 156 and 158; Schedule 29; Clauses 159 to 168; Schedule 30; Clauses 169 to 193; Schedule 31; Clauses 194 to 205; Schedule 32; Clauses 206 to 267; Schedule 33; Clauses 268 and 269; Schedule 34; Clauses 270 and 271; Schedule 35; Clause 272; Schedule 36; Clauses 273 to 281 and 290 to 307; new Clauses; new Schedules; Clause 308; Schedule 40; Clauses 309 and 310.


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Prepared 4 Jun 2004