| Amendments proposed to the Finance Bill - continued | House of Commons |
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Transfers of real property between joint occupiers
Mr Oliver Letwin 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
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| 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 resting 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 re), 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 adt 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 Schede 36 to the Finance Act 2003; |
| (b) | accommodation and care to people placed through an adt 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 Regations 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 Pa Boateng
72
Schede 40, page 564, line 17, at end insert—
'( ) Employment-related securities
| Short title and chapter | Extent 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 Schedes 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; Schede 2, Clauses 21 to 27 and 29; Schede 4; Clause 30; Schede 5; Clauses 31 to 41; Schede 6; Clauses 42 to 47; Schede 7; Clause 48; Schede 8; Clause 49; Schede 9; Clauses 50 to 52; Schede 10; Clauses 53 to 56 and 78; Schede 13; Clauses 79 and 80; Schede 14; Clauses 81 to 84; Schede 15; Clause 85; Schede 16; Clause 87; Schede 17; Clause 88; Schede 18; Clause 89; Schede 19; Clause 90; Schede 20; Clauses 91 to 110 and 112; Schede 22; Clauses 113 to 127; Schede 23; Clause 128; Schede 24; Clauses 129 to 134; Schede 25; Clause 135; Schede 26; Clause 136; Schede 27; Clauses 137 to 155 and 157; Schede 28; Clauses 156 and 158; Schede 29; Clauses 159 to 168; Schede 30; Clauses 169 to 193; Schede 31; Clauses 194 to 205; Schede 32; Clauses 206 to 267; Schede 33; Clauses 268 and 269; Schede 34; Clauses 270 and 271; Schede 35; Clause 272; Schede 36; Clauses 273 to 281 and 290 to 307; new Clauses; new Schedes; Clause 308; Schede 40; Clauses 309 and 310.
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