Amendments proposed to the Finance Bill - continued House of Commons

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Expenses of disabled employees


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


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


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


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


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


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


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


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 449(4).

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


Mr Paul Boateng


Schedule     40,     page     570,     line     12,     at end insert—

'In section 58(2), the words "part of or" and the words "fund or" (in both places).'.

Mr Paul Boateng


Schedule     40,     page     572,     line     13,     at end insert—

'In section 566(4), the entry relating to section 623.'.



    (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.


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 17 Jun 2004