Report Stage Proceedings
Wednesday 26th January 2005
REPORT STAGE PROCEEDINGS
COMMISSIONERS FOR REVENUE AND CUSTOMS BILL, AS AMENDED
NEW CLAUSES
Mr Chancellor of the Exchequer
Added NC3
| | To move the following Clause:— |
| '(1) | Each person who is appointed under this Act as a Commissioner or officer of Revenue and Customs shall make a declaration acknowledging his obligation of confidentiality under section 17. |
| (2) | A declaration under subsection (1) shall be made — |
| (a) | as soon as is reasonably practicable following the person's appointment, and |
| (b) | in such form, and before such a person, as the Commissioners may direct. |
| (3) | For the purposes of this section, the renewal of a fixed term appointment shall not be treated as an appointment.'. |
Mr Chancellor of the Exchequer
Added NC4
| | To move the following Clause:— |
| '(1) | Revenue and customs information relating to a person, the disclosure of which is prohibited by section 17(1), is exempt information by virtue of section 44(1)(a) of the Freedom of Information Act 2000 (c.36) (prohibitions on disclosure) if its disclosure— |
| (a) | would specify the identity of the person to whom the information relates, or |
| (b) | would enable the identity of such a person to be deduced. |
| (2) | Except as specified in subsection (1), information the disclosure of which is prohibited by section 17(1) is not exempt information for the purposes of section 44(1)(a) of the Freedom of Information Act 2000. |
| (3) | In subsection (1) "revenue and customs information relating to a person" has the same meaning as in section 18.'. |
Mr Andrew Tyrie
Mr Michael Fallon
Negatived on division NC1
| | To move the following Clause:— |
| '(1) | On the second anniversary of the coming into force of this Act in accordance with section 51(1) the Chancellor of the Exchequer shall establish a working group under an independent chairman which shall report on the operation of Her Majesty's Revenue and Customs. |
| (2) | The Chairman of the working group established under subsection (1) shall not be a Commissioner for Her Majesty's Revenue and Customs or an officer of Revenue and Customs or of Her Majesty's Treasury. |
| (3) | A report under subsection (1) shall include assessments of— |
| (a) | the performance of Her Majesty's Revenue and Customs since its establishment, |
| (b) | the direct costs of effecting the merger, |
| (c) | the direct cost savings achieved by the merger, |
| (d) | whether efficiency gains have been achieved as a result of the establishment of the single revenue authority including, but not restricted to, the effects of the merger on the tax yield, |
| (e) | the overall compliance burden, including the impact on day-to-day customer service and the experience of taxpayers in dealing with the single revenue authority, |
| (f) | the performance of Her Majesty's Revenue and Customs in the area of information technology and data systems, |
| (g) | the working relationship between Her Majesty's Revenue and Customs and Her Majesty's Treasury including, but not restricted to, the adequacy of arrangements for accountability, |
| (h) | the performance of the Revenue and Customs Prosecutions Office including, but not limited to, a cost-benefit analysis, |
| (i) | the work undertaken preparatory to the merger, and |
| (j) | any other area that the chairman of the working group deems appropriate. |
| (4) | But a report under subsection (1) shall not be expected to include any assessment of— |
| (a) | the annual performance of the Commissioners for Revenue and Customs in discharging their responsibilities as tax administrators and collectors, except in so far as these have been affected by the merger, or |
| (b) | any matter (whether relating to value for money or otherwise) that would fall to be considered by the Comptroller and Auditor General in the course of annual audit. |
| (5) | A report under subsection (1) shall be completed within twelve months and shall be laid before the House of Commons and published. |
| (6) | In this section "the merger" means the merger between the Commissioners of Inland Revenue and the Commissioners of Customs and Excise.'. |
As Amendments to Mr Andrew Tyrie's proposed Clause (NC1) (Report on establishment of Commissioners):—
Mr John McDonnell
Alice Mahon
Mr Harold Best
Mr Austin Mitchell
Mr Elfyn Llwyd
Mr Jim Cousins
Not called (a)
| | Line 26, after 'merger,', insert— |
| '(ia) | the effectiveness of the overall staffing levels in relation to the provision of the service,'. |
Mr John McDonnell
Alice Mahon
Mr Harold Best
Mr Austin Mitchell
Mr Elfyn Llwyd
Mr Jim Cousins
Not called (b)
| '(ib) | the extent to which improvements in customer service, quality and consistency have been made; the extent to which increased revenue from tax, customs duties and VAT income has been realised; and what measures have been taken to improve the deterrence and detection of crime arising from illegal imports and tax fraud.'. |
Mr John McDonnell
Mr David Heathcoat-Amory
Mr Michael Fallon
Alice Mahon
Mr Harold Best
Mr Austin Mitchell
| Mr Elfyn Llwyd | Mr Jim Cousins
|
Not called NC2
| | To move the following Clause:— |
| '(1) | The Treasury shall make a scheme identifying any rights and liabilities in property and information technology systems owned and operated by the old commissioners which shall by virtue of sections 46 and 47 rest in the new Commission. |
| (2) | The scheme shall include provision that any such assets identified therein shall be managed in accordance with best value and in the interests of both the customers and the staff of Revenue and Customs. |
| (3) | The scheme may not be made unless a draft of it has been laid before and approved by a resolution of each House of Parliament.'. |
Mr John McDonnell
Mr David Heathcoat-Amory
Mr Michael Fallon
Alice Mahon
Mr Harold Best
Mr Austin Mitchell
Not called 4
| | Page 2, line 30 [Clause 4], leave out subsection (1). |
Mr John McDonnell
Mr David Heathcoat-Amory
Mr Michael Fallon
Alice Mahon
Mr Harold Best
Mr Austin Mitchell
Not called 5
| | Page 2, line 40 [Clause 4], leave out 'also have all the other' and insert 'have all the'. |
Mr Chancellor of the Exchequer
Agreed to 19
| | Page 8, line 19 [Clause 17], leave out 'or the Scottish' and insert ', the Scottish inspectors or the Northern Ireland'. |
Mr Chancellor of the Exchequer
Agreed to 20
| | Page 8, line 42 [Clause 17], after 'inspectors', insert 'or the Northern Ireland inspectors'. |
Mr John McDonnell
Alice Mahon
Mr Harold Best
Mr Austin Mitchell
Mr Elfyn Llwyd
Not selected 1
| | Page 9, line 17 [Clause 18], leave out subsection (4). |
Mr Chancellor of the Exchequer
Agreed to 21
| | Page 13, line 35 [Clause 25], leave out 'or the Scottish' and insert ', the Scottish inspectors or the Northern Ireland'. |
Mr Chancellor of the Exchequer
Agreed to 22
| | Page 14, line 4 [Clause 25], at end insert— |
| '(iii) | in relation to the Northern Ireland inspectors, apply (with or without modification) or make provision similar to any provision of section 41 or 42 of the Police (Northern Ireland) Act 1998 (c.32) (inspection);'. |
Mr Chancellor of the Exchequer
Agreed to 23
| | Page 14, line 12 [Clause 25], leave out 'or the Scottish' and insert ', the Scottish inspectors or the Northern Ireland'. |
Mr Chancellor of the Exchequer
Agreed to 24
| | Page 14, line 25 [Clause 25], leave out subsection (6). |
Mr Chancellor of the Exchequer
Agreed to 25
| | Page 14, line 28 [Clause 25], after 'section', insert— |
Mr Chancellor of the Exchequer
Agreed to 26
| | Page 14, line 29 [Clause 25], at end insert ', and |
| (b) | "the Northern Ireland inspectors" means the inspectors of constabulary appointed under section 41(1) of the Police (Northern Ireland) Act 1998.'. |
Mr Chancellor of the Exchequer
Agreed to 27
| | Page 14, line 37 [Clause 26], after first 'of', insert 'or made under'. |
Mr Chancellor of the Exchequer
Agreed to 33
| | Page 14, line 43 [Clause 26], at end insert— |
| '(2A) | The Independent Police Complaints Commission and the Parliamentary Commissioner for Administration may disclose information to each other for the purposes of the exercise of a function— |
| (a) | by virtue of this section, or |
| (b) | under the Parliamentary Commissioner Act 1967 (c.13). |
| (2B) | The Independent Police Complaints Commission and the Parliamentary Commissioner for Administration may jointly investigate a matter in relation to which— |
| (a) | the Independent Police Complaints Commission has functions by virtue of this section, and |
| (b) | the Parliamentary Commissioner for Administration has functions by virtue of the Parliamentary Commissioner Act 1967.'. |
Mr Chancellor of the Exchequer
Agreed to 28
| | Page 15, line 7 [Clause 27], leave out 'or the Scottish' and insert ', the Scottish inspectors or the Northern Ireland'. |
Mr Chancellor of the Exchequer
Agreed to 34
| | Page 15, line 17 [Clause 27], after 'Customs' insert ', or from the Parliamentary Commissioner for Administration,'. |
Mr Chancellor of the Exchequer
Agreed to 29
| | Page 15, line 24 [Clause 27], leave out 'a function' and insert 'the function'. |
Mr John McDonnell
Mr Harold Best
Mr Austin Mitchell
Mr Elfyn Llwyd
Not selected 2
| | Page 15, line 31 [Clause 27], leave out subsection (6). |
Mr Chancellor of the Exchequer
Agreed to 30
| | Page 15, line 39 [Clause 27], at end insert— |
| '(7A) | A prosecution for an offence under this section may be instituted in Northern Ireland only— |
| (a) | by the Commissioners, or |
| (b) | with the consent of the Director of Public Prosecutions for Northern Ireland.'. |
Mr Chancellor of the Exchequer
Agreed to 31
| | Page 15, line 40 [Clause 27], after 'Scotland', insert 'or Northern Ireland'. |
Mr Chancellor of the Exchequer
Agreed to 32
| | Page 15, line 42 [Clause 27], leave out '"the Scottish inspectors"' and insert 'a reference to the Scottish inspectors or the Northern Ireland inspectors'. |
Mr Chancellor of the Exchequer
Agreed to 12
| | Page 17, line 5 [Clause 31], leave out subsection (4). |
Mr Chancellor of the Exchequer
Agreed to 13
| | Page 17, line 10 [Clause 31], after 'In', insert 'Scotland or'. |
Mr John McDonnell
Alice Mahon
Mr Harold Best
Mr Austin Mitchell
Mr Elfyn Llwyd
Not Selected 3
| | Page 20, line 23 [Clause 38], leave out subsection (7). |
Mr Chancellor of the Exchequer
Agreed to 14
| | Page 42, line 8 [Schedule 4], at end insert— |
| | 'Social Security Contributions and Benefits Act 1992 (c.4) |
| 42A | In section 171 of the Social Security Contributions and Benefits Act 1992 (interpretation), in the definition of "employee" for "the Inland Revenue" substitute "Her Majesty's Revenue and Customs".'. |
Mr Chancellor of the Exchequer
Agreed to 15
| | Page 42, line 17 [Schedule 4], at end insert— |
| '44A | In section 122AA (disclosure of contributions information)— |
| (i) | for "persons employed in relation to the Inland Revenue" substitute "Revenue and Customs officials (within the meaning of section 17 of the Commissioners for Revenue and Customs Act 2005 (confidentiality)", and |
| (ii) | for "the Inland Revenue" substitute "Her Majesty's Revenue and Customs", and |
| (b) | in the heading for "Inland Revenue" substitute "Her Majesty's Revenue and Customs".'. |
Mr Chancellor of the Exchequer
Agreed to 16
| | Page 42, line 21 [Schedule 4], at end insert— |
| | 'Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c.7) |
| 45A | In section 167(1) of the Social Security Contributions and Benefits (Northern Ireland) Act 1992 (interpretation), in the definition of "employee" for "the Inland Revenue" substitute "Her Majesty's Revenue and Customs". |
| | Social Security Administration (Northern Ireland) Act 1992 (c.8) |
| 45B | In section 116ZA of that Act (disclosure of tax information)— |
| (a) | in subsection (4) for "a person employed in relation to the Inland Revenue" substitute "a Revenue and Customs official (within the meaning of section 17 of the Commissioners for Revenue and Customs Act 2005 (confidentiality)", and |
| (b) | in subsection (5) for "the Inland Revenue" substitute "the Commissioners for Her Majesty's Revenue and Customs". |
| 45C | In section 116AA of the Social Security Administration (Northern Ireland) Act 1992 (disclosure of contributions information)— |
| (i) | for "persons employed in relation to the Inland Revenue" substitute "Revenue and Customs officials (within the meaning of section 17 of the Commissioners for Revenue and Customs Act 2005 (confidentiality)", and |
| (ii) | for "the Inland Revenue" substitute "Her Majesty's Revenue and Customs", and |
| (b) | in the heading for "Inland Revenue" substitute "Her Majesty's Revenue and Customs". |
| | Pension Schemes Act 1993 (c.48) |
| 45D | In section 158 of the Pension Schemes Act 1993 (disclosure) |
| (a) | for "persons employed in relation to the Inland Revenue" substitute, in each place, "Revenue and Customs officials", and |
| "(9) | In this section "Revenue and Customs officials" has the meaning given by section 17 of the Commissioners for Revenue and Customs Act 2005 (confidentiality)." |
| | Pension Schemes (Northern Ireland) Act 1993 (c.49) |
| 45E | In section 154 of the Pension Schemes (Northern Ireland) Act 1993 (disclosure)— |
| (a) | for "persons employed in relation to the Inland Revenue" substitute, in each place, "Revenue and Customs officials", |
| (b) | in subsections (5) and (6)(a) for "the Inland Revenue" substitute "the Commissioners for Her Majesty's Revenue and Customs", and |
| "(9) | In this section "Revenue and Customs officials" has the meaning given by section 17 of the Commissioners for Revenue and Customs Act 2005 (confidentiality)."'. |
Mr Chancellor of the Exchequer
Agreed to 6
| | Page 46, line 20 [Schedule 4], at end insert— |
| | 'Capital Allowances Act 2001 (c.2) |
| 55A | The Capital Allowances Act 2001 shall be amended as follows. |
| 55B(1) | For "the Inland Revenue", wherever that expression appears, substitute "an officer of Revenue and Customs" (except as provided in paragraph 55C). |
| (2) | For "the Board of Inland Revenue", wherever that expression appears, substitute "the Commissioners for Her Majesty's Revenue and Customs". |
| 55C | In section 51 (disclosure) — |
| (a) | in subsection (1), for "the Inland Revenue" in each place substitute "Her Majesty's Revenue and Customs", |
| (b) | in subsection (2) for "its" substitute "their", and |
| (c) | in subsection (3)(a), for "the Inland Revenue" substitute "Her Majesty's Revenue and Customs". |
| 55D | Section 576 (meaning of "the Inland Revenue", &c) shall cease to have effect. |
| 55E | In Part 2 of Schedule 1— |
| (a) | the entry for "the Board of Inland Revenue" shall cease to have effect, and |
| (b) | the entry for "the Inland Revenue" shall cease to have effect.'. |
Mr Chancellor of the Exchequer
Agreed to 17
| | Page 47, line 5 [Schedule 4], at end insert— |
| '77A | For section 53 of that Act, susbtitute— |
"53 General functions of Commissioners for Revenue and Customs
| | The Commissioners for Her Majesty's Revenue and Customs shall be responsible for the payment and management of child benefit and guardian's allowance.".'. |
Mr Chancellor of the Exchequer
Agreed to 18
| | Page 47, line 7 [Schedule 4], at end insert— |
| '78A | To the extent that the Tax Credits Act 1999 (c.10) is saved by the Tax Credits Act 2002 (Commencement No. 4, Transitional and Savings) Order 2003 (S.I. 2003/962), the modifications made by paragraphs 76 to 78 shall have effect in relation to the relevant provisions of that Act as they have effect in relation to the Tax Credits Act 2002.'. |
Mr Chancellor of the Exchequer
Agreed to 7
| | Page 48, line 17 [Schedule 4], at end insert— |
| | 'Income Tax (Earnings and Pensions) Act 2003 (c.1) |
| 86A | The Income Tax (Earnings and Pensions) Act 2003 shall be amended as follows. |
| 86B(1) | For the expression "the Inland Revenue", wherever it appears, substitute "an officer of Revenue and Customs" (except as provided in paragraphs 86J, 86R and 86S). |
| (2) | For the expression "the Board of Inland Revenue", wherever it appears, substitute "the Commissioners for Her Majesty's Revenue and Customs". |
| (3) | In the following provisions for "Board" substitute "Commissioners" and for "Board's" substitute "Commissioners'"— |
| (b) | the title of section 42, |
| (c) | the title of section 43, |
| (l) | the title of section 717. |
| 86C(1) | In the following provisions for "they" or "them" in each place substitute "the officer"— |
| (h) | section 392(4) and (5), |
| (j) | paragraph 81(1) and (3) of Schedule 2, |
| (k) | paragraph 84(2) of Schedule 2, |
| (l) | paragraph 85(1) of Schedule 2, |
| (m) | paragraph 93(1) of Schedule 2, |
| (n) | paragraph 40(1) and (3) of Schedule 3, |
| (o) | paragraph 42(2A) of Schedule 3, |
| (p) | paragraph 43 of Schedule 3, |
| (q) | paragraph 44(1) of Schedule 3, |
| (r) | paragraph 45(1) of Schedule 3, |
| (s) | paragraph 28(1) and (3) of Schedule 4, |
| (t) | paragraph 30(3) of Schedule 4, |
| (u) | paragraph 31 of Schedule 4, |
| (v) | paragraph 32(1) of Schedule 4, |
| (w) | paragraph 33(1) of Schedule 4, |
| (x) | paragraph 46(2) of Schedule 5, |
| (y) | paragraph 46(3) of Schedule 5, |
| (z) | paragraph 47 of Schedule 5, and |
| (aa) | paragraph 51(1) of Schedule 5. |
| (2) | In the following provisions for "their" in each place substitute "the officer's"— |
| (b) | paragraph 85(3) of Schedule 2, |
| (c) | paragraph 93(1)(a) of Schedule 2, |
| (d) | paragraph 41(2) of Schedule 3, |
| (e) | paragraph 44(3) of Schedule 3, |
| (f) | paragraph 45(1) of Schedule 3, |
| (g) | paragraph 29(2) of Schedule 4, |
| (h) | paragraph 32(3) of Schedule 4, |
| (i) | paragraph 33(1) of Schedule 4, |
| (j) | paragraph 46(2) and (3) of Schedule 5, |
| (k) | paragraph 47(1)(b) and (3)(b) of Schedule 5, |
| (l) | paragraph 49(2) and (3) of Schedule 5, and |
| (m) | paragraph 51(1) of Schedule 5. |
| (3) | In the following provisions in each place for "their" substitute "the"— |
| (a) | paragraph 81(3) of Schedule 2, |
| (b) | paragraph 82(2) of Schedule 2, |
| (c) | paragraph 85(3) of Schedule 2, |
| (d) | paragraph 40(3) of Schedule 3, |
| (e) | paragraph 43 of Schedule 3, |
| (f) | paragraph 28(3) of Schedule 4, |
| (g) | paragraph 31 of Schedule 4, and |
| (h) | paragraph 47(1)(a) and (3)(a) of Schedule 5. |
| (4) | In the following provisions omit "their"— |
| (a) | paragraph 84(2) of Schedule 2, |
| (b) | paragraph 42(2A) of Schedule 3, and |
| (c) | paragraph 30(3) of Schedule 4. |
| 86D | In section 43(1) for "the Board's decision" substitute "the decision of the Commissioners for Her Majesty's Revenue and Customs". |
| 86E | In section 58(3) for "are" substitute "is". |
| (a) | in subsection (3) for "are" substitute "is", and |
| (b) | in subsection (4) for "agree" substitute "agrees". |
| 86H | In section 79(2) for "are" substitute "is". |
| (a) | in subsection (2) for "are" substitute "is", and |
| (b) | in subsection (3) for "agree" substitute "agrees". |
| 86J | In section 179(3) for "the Inland Revenue are" substitute "an officer of Revenue and Customs is". |
| 86K | In section 183(1)(a) for "require" substitute "requires". |
| 86L | In section 312(5)for "have" substitute "has". |
| 86M | In section 344(3) for "are satisfied" substitute "is satisfied". |
| 86N | In section 392(4) and (5) for "are satisfied" substitute "is satisfied". |
| (a) | in paragraph (a) for "are" substitute "is", and |
| (b) | in paragraph (b) for "direct" substitute "directs". |
| (a) | in paragraph (a) for "are" substitute "is", and |
| (b) | in paragraph (b) for "direct" substitute "directs". |
| 86Q | In section 647(3)(b) for "is" substitute "are". |
| 86R | In section 684, in paragraph 8 of the list of provisions for "the Board or the Inland Revenue" substitute "Her Majesty's Revenue and Customs". |
| 86S | In section 715(3)(b) for "Inland Revenue's refusal to approve" substitute "a refusal by an officer of Revenue and Customs to approve". |
| 86T | Section 720 (meaning of "Inland Revenue", &c) shall cease to have effect. |
| 87 | In Part 2 of Schedule 1, omit the entries for "the Board of Inland Revenue" and "the Inland Revenue". |
| (i) | in sub-paragraph (1), for "are" substitute "is", and |
| (ii) | in sub-paragraph (3), for "have" substitute "has", |
| (b) | in paragraph 82(1) for "refuse" substitute "refuses", |
| (c) | in paragraph 85(1) for "decide" substitute "decides", |
| (d) | in paragraph 93(1)(a) for "require" substitute "requires", and |
| (e) | in paragraph 100, omit the entries for "the Board of Inland Revenue" and "the Inland Revenue". |
| (i) | in sub-paragraph (1) for "are" substitute "is", and |
| (ii) | in sub-paragraph (3) for "have" substitute "has", |
| (b) | in paragraph 41(1) for "refuse" substitute "refuses", |
| (c) | in paragraph 43 for "have" in each place substitute "has", |
| (d) | in paragraph 44(1) for "decide" in each place substitute "decides", |
| (e) | in paragraph 45(1) for "require" substitute "requires", and |
| (f) | in paragraph 49 of Schedule 3, omit the entry for "the Inland Revenue". |
| (i) | in sub-paragraph (1) for "are" substitute "is", and |
| (ii) | in sub-paragraph (3) for "have" substitute "has", |
| (b) | in paragraph 29(1) for "refuse" substitute "refuses", |
| (c) | in paragraph 31 for "have" in each place substitute "has", |
| (d) | in paragraph 32(1) for "decide" in each place substitute "decides", |
| (e) | in paragraph 33(1)(a) for "require" substitute "requires", and |
| (f) | in paragraph 37 omit the entry for "the Inland Revenue". |
| (i) | in sub-paragraphs (2) and (3) for "give" substitute "gives", and |
| (ii) | in sub-paragraph (6) for "discover" substitute "discovers", |
| (i) | in sub-paragraph (1) for "give" substitute "gives" and for "have" substitute "has", |
| (ii) | in sub-paragraph (2) for "conclude" substitute "concludes", and |
| (iii) | in sub-paragraph (3) for "give" substitute "gives" and for "have" substitute "has", |
| (c) | in paragraph 48(5) for "have" substitute "has", |
| (d) | in paragraph 49(1) and (2) for "do" substitute "does", |
| (e) | in paragraph 51(1)(a) for "require" substitute "requires", and |
| (f) | in paragraph 59 omit the entry for "the Inland Revenue".'. |
Mr Chancellor of the Exchequer
Agreed to 8
| | Page 49, line 14 [Schedule 4], at end insert— |
| | 'Income Tax (Trading and Other Income) Act 2005 |
| 93 | The Income Tax (Trading and Other Income) Act 2005 shall be amended as follows. |
| 94(1) | For the expression "the Inland Revenue", wherever it appears, substitute "an officer of Revenue and Customs" (except as provided by paragraph 95(2)(b) and (5)). |
| (2) | For the expression "the Board of Inland Revenue", wherever it appears, substitute "the Commissioners for Her Majesty's Revenue and Customs". |
| (3) | In the following provisions, for "Board" substitute "Commissioners" and for "Board's" substitute "Commissioners'"— |
| (a) | the title of section 343, |
| (c) | section 698(3) and (4), |
| (e) | section 700(1)(b), (2) and (5), |
| (h) | the title of section 873, and |
| (a) | for "have" substitute "has", and |
| (b) | in each place for "they" substitute "the officer". |
| (a) | in subsections (1) and (2) for "do" substitute "does", and |
| (b) | in subsection (3)(a) for "the Inland Revenue are not" substitute "the officer is not". |
| | In section 305(1) for "have" substitute "has". |
| (a) | for "them" substitute "the officer", |
| (b) | for "they" in each place substitute "the officer", and |
| (c) | for "consider" substitute "considers". |
| (5) | In section 723(2) for "the Inland Revenue's determination" substitute "the officer's determination". |
| (6) | In section 758(5) for "has" substitute "have"'. |
| 96(1) | In section 878(1), omit the definitions of "the Board of Inland Revenue" and "the Inland Revenue". |
| (2) | In Part 2 of Schedule 4, omit the entries for "the Board of Inland Revenue" and "the Inland Revenue".'. |
Mr Chancellor of the Exchequer
Agreed to 9
| | Page 50, line 34 [Schedule 5], at end insert— |
| 'Capital Allowances Act 2001 (c.2) | Section 576. |
| In Part 2 of Schedule 1, the entries for "the Board of Inland Revenue" and "the Inland Revenue".'. |
Mr Chancellor of the Exchequer
Agreed to 10
| | Page 50, line 42 [Schedule 5], at end insert— |
| 'Income Tax (Earnings and Pensions) Act 2003 (c.1) | Section 720. |
| In Part 2 of Schedule 1, the entries for "the Board of Inland Revenue" and "the Inland Revenue". |
| In paragraph 84(2) of Schedule 2, the word "their". |
| In paragraph 100 of Schedule 2, the entries for "the Board of Inland Revenue" and "the Inland Revenue". |
| In paragraph 42(2A) of Schedule 3, the word "their". |
| In paragraph 49 of Schedule 3, the entry for "the Inland Revenue". |
| In paragraph 30(3) of Schedule 4, the word "their". |
| In paragraph 37 of Schedule 4, the entry for "the Inland Revenue". |
| In paragraph 59 of Schedule 5, the entry for "the Inland Revenue".'. |
Mr Chancellor of the Exchequer
Agreed to 11
| | Page 51, line 3 [Schedule 5], at end add— |
| 'Income Tax (Trading and Other Income) Act 2005 | In section 878(1), the definitions of "the Board of Inland Revenue" and "the Inland Revenue". |
| In Part 2 of Schedule 4, the entries for "the Board of Inland Revenue" and "the Inland Revenue".'. |
| | Bill read the third time and passed. |
|
