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Report Stage Proceedings


            63

Wednesday 26th January 2005

REPORT STAGE PROCEEDINGS

COMMISSIONERS FOR REVENUE AND CUSTOMS BILL, AS AMENDED


NEW CLAUSES

    Declaration of confidentiality

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.'.

    Freedom of information

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.'.

    Report on establishment of Commissioners

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)

 Line  26,  at end insert—
'(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.'.

    Transfer of property: management of assets

Mr John McDonnell
Mr David Heathcoat-Amory
Mr Michael Fallon
Alice Mahon
Mr Harold Best
Mr Austin Mitchell

Mr Elfyn LlwydMr 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

Mr Elfyn Llwyd

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

Mr Elfyn Llwyd

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—
'(a)  '.

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)—
(a)in subsection (1)—
(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)—
(a)in subsection (1)—
(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
(b)at the end add—
"(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
(c)at the end add—
"(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'"—
(a)section 28(6),
(b)the title of section 42,
(c)the title of section 43,
(d)section 43(2),
(e)section 343,
(f)section 355,
(g)section 594,
(h)section 647,
(i)section 691,
(j)section 703,
(k)section 704, and
(l)the title of section 717.
86C(1)  In the following provisions for "they" or "them" in each place substitute "the officer"—
(a)section 58(3),
(b)section 65(3),
(c)section 79(2),
(d)section 96(2),
(e)section 179(3),
(f)section 312(5),
(g)section 344(3),
(h)section 392(4) and (5),
(i)section 421J(4),
(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"—
(a)section 715(3)(b),
(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".
86F  In section 65—
(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".
86I  In section 96—
(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".
86O  In section 511(2)—
(a)in paragraph (a) for "are" substitute "is", and
(b)in paragraph (b) for "direct" substitute "directs".
86P  In section 514(2)—
(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".
86U  In Schedule 2—
(a)in paragraph 81—
(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".
86V  In Schedule 3—
(a)in paragraph 40—
(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".
86W  In Schedule 4—
(a)in paragraph 28—
(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".
86X  In Schedule 5—
(a)in paragraph 46—
(i)in sub-paragraphs (2) and (3) for "give" substitute "gives", and
(ii)in sub-paragraph (6) for "discover" substitute "discovers",
(b)in paragraph 47—
(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,
(b)section 695(4),
(c)section 698(3) and (4),
(d)section 699(2),
(e)section 700(1)(b), (2) and (5),
(f)section 757(3),
(g)section 762(2),
(h)the title of section 873, and
(i)section 883(3).
95(1)  In section 75(5)—
(a)for "have" substitute "has", and
(b)in each place for "they" substitute "the officer".
(2)  In section 218—
(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".
(4)  In section 647(1)
(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 2005In 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.

 
 
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27 January 2005