House of Lords Amendments - Tax Credits Bill

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Session 1998-99
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Amendments to the Tax Credits Bill

Tax Credits Bill -
Amendments to be debated in the House of Lords
Here you can browse the Amendments to the Tax Credits Bill to be moved in Committee in the House of Lords.

Clause 2

BY THE LORD SWINFEN
THE LORD ASTOR OF HEVER

     Page 1, line 10, at beginning insert ("Subject to subsection (1A) below,")

     Page 1, line 10, at beginning insert ("Subject to subsection (1B) below")

     Page 1, line 10, at beginning insert ("Subject to subsection (1C) below")

BY THE LORD SWINFEN
THE BARONESS FOOKES
THE LORD ASTOR OF HEVER

     Page 1, line 20, at end insert--

    ("(1A)  No provision shall be made under any provision mentioned in Schedule 2 to this Act for the disregard of a maintenance payment to which paragraph 47 of Schedule 4 of the Family Credit (General) Regulations 1987 applies which would result in more credit being given to a parent of a child in respect of which credit is payable who does not live together with the other parent than would be given to a parent who is one of husband and wife who are living together.")

BY THE LORD SWINFEN
THE LORD ASTOR OF HEVER

     Page 1, line 20, at end insert--

    ("(1B)  No regulations made under subsection (1) above shall have the effect of providing a lower credit under working families' tax credit than would be provided in similar circumstances under disabled person's tax credit.")

     Page 1, line 20, at end insert--

    ("(1C)  No provision shall be made under subsection (1) above which shall have the effect of restricting an entitlement to working families' tax credit or disabled person's tax credit of a person whose income for income tax purposes is less than £235 per week.")

Clause 4

BY THE LORD HIGGINS
THE LORD ASTOR OF HEVER

     The above-named Lords give notice of their intention to oppose the Question that Clause 4 stand part of the Bill.

Clause 5

BY THE LORD HIGGINS
THE LORD ASTOR OF HEVER

     Page 2, line 45, at end insert--

    ("(  )  Where a couple is entitled to working families' tax credit the credit shall be paid to the principal carer in the couple.")

     Page 3, line 14, leave out subsection (5) and insert--

    ("(5)  The amounts--
(a)  of the several payments made by the Board or or in respect of tax credit;

(b)  of the expenses of paying and managing tax credit; and

(c)  received by the Board in respect of tax credit,
shall be set forth in the accounts of the Department of Social Security, distinguishing in each case between amounts relating to working families' tax credit and amounts relating to disabled person's tax credit.")

     Page 3, line 22, at end insert ("and the amounts referred to in this subsection shall be published in an annual report, separate from the accounts of the Board, which shall be laid before the House of Commons.")

     Page 3, line 22, at end insert--

    ("(  )  The duties of the Treasury under section 155 of the Finance Act 1998 shall include a duty to set forth in the Fiscal Statement and Budget Report a table showing--
(a)  the amounts of the several payments made by the Board or or in respect of tax credit;

(b)  the amounts of the expenses of paying and managing tax credit; and

(c)  the amounts received by the Board in respect of tax credit,
distinguishing in each case between amounts relating to working families' tax credit and amounts relating to disabled person's tax credit.")

After Clause 5

BY THE BARONESS TURNER OF CAMDEN
THE LORD HIGGINS
THE LORD ASTOR OF HEVER

     Insert the following new Clause--

    ("  .  Recipients of a tax credit shall be entitled to the benefits to which claimants of family credit and disability working allowance were entitled under the National Health Service (Travelling Expenses and Remission of Charges Regulations 1988 as they had effect immediately prior to the coming into force of this Act.") Passported benefits.

Clause 6

BY THE LORD HIGGINS
THE LORD ASTOR OF HEVER

     Page 4, line 17, leave out subsection (4) and insert--

    ("(4)  This section shall not come into force until the Chancellor of the Exchequer has laid before both Houses of Parliament a statement that he is satisfied that employers are likely to be in a position to comply with their obligations under this Act.")

BY THE LORD GOODHART
THE EARL RUSSELL

     Page 4, line 17, after ("on") insert ("such day as the Treasury may by order appoint, being a day not earlier than")

     Page 4, line 17, at end insert--

    ("(  )  No order may be made under subsection (4) until the Chancellor of the Exchequer has laid before both Houses of Parliament a statement that he is satisfied that employers are likely to be in a position to comply with their obligations under this Act.")

BY THE LORD HIGGINS
THE LORD ASTOR OF HEVER

     The above-named Lords give notice of their intention to oppose the Question that Clause 6 stand part of the Bill.

Clause 7

BY THE LORD HIGGINS
THE LORD ASTOR OF HEVER

     The above-named Lords give notice of their intention to oppose the Question that Clause 7 stand part of the Bill.

Clause 9

BY THE LORD HIGGINS
THE LORD ASTOR OF HEVER

     Page 5, line 3, leave out ("the amount") and insert ("30 per cent")

     Page 5, line 11, after ("fails") insert ("without reasonable excuse")

     Page 5, line 14, after ("fails") insert ("without reasonable excuse")

     Page 5, line 17, after ("fails") insert ("without reasonable excuse")

     Page 5, leave out line 28 and insert ("Where the Board is satisfied beyond a reasonable doubt that a person fraudulently--")

     Page 5, line 38, after ("liable") insert--
("(i)  in the case of negligence")

     Page 5, line 38, at end insert ("and
(ii)  in the case of fraud, to prosecution")

Before Clause 14

BY THE LORD GOODHART
THE EARL RUSSELL

     Insert the following new Clause--

    ("  .  In section 135 of the Social Security Contributions and Benefits Act 1992 (the applicable amount) after subsection (1) there shall be inserted--
    (1A)  The applicable amount prescribed for a working families' tax credit and a disabled person's tax credit shall include an amount for prescribed housing costs."")
Housing costs.

BY THE LORD SWINFEN
THE LORD ASTOR OF HEVER
THE LORD HIGGINS

     Insert the following new Clause--

    ("  .  At the end of subsection (1)(b) of section 129 of the Social Security Contributions and Benefits Act 1992 (disability working allowance) there shall be inserted "or is the parent of a child under 16 entitled to any rate of either component of disability living allowance or for the disabled child's premium".")

Clause 16

BY THE LORD SKELMERSDALE

     Page 8, line 42, leave out from ("credit") to end of line 43

Schedule 3

BY THE LORD SKELMERSDALE

     Page 19, line 50, leave out from ("by") to ("the") in line 51

     Page 20, line 43, leave out from ("by") to ("the") in line 44

     Page 20, line 50, leave out from ("taken") to ("for") in line 51

© Parliamentary copyright 1999
Prepared 22 April 1999

	Clause 2
	BY THE LORD SWINFEN THE LORD ASTOR OF HEVER
	Page 1, line 10, at beginning insert ("Subject to subsection (1A) below,")
	Page 1, line 10, at beginning insert ("Subject to subsection (1B) below")
	Page 1, line 10, at beginning insert ("Subject to subsection (1C) below")
	BY THE LORD SWINFEN THE BARONESS FOOKES THE LORD ASTOR OF HEVER
	Page 1, line 20, at end insert-- ("(1A) No provision shall be made under any provision mentioned in Schedule 2 to this Act for the disregard of a maintenance payment to which paragraph 47 of Schedule 4 of the Family Credit (General) Regulations 1987 applies which would result in more credit being given to a parent of a child in respect of which credit is payable who does not live together with the other parent than would be given to a parent who is one of husband and wife who are living together.")
	BY THE LORD SWINFEN THE LORD ASTOR OF HEVER
	Page 1, line 20, at end insert-- ("(1B) No regulations made under subsection (1) above shall have the effect of providing a lower credit under working families' tax credit than would be provided in similar circumstances under disabled person's tax credit.")
	Page 1, line 20, at end insert-- ("(1C) No provision shall be made under subsection (1) above which shall have the effect of restricting an entitlement to working families' tax credit or disabled person's tax credit of a person whose income for income tax purposes is less than £235 per week.")
	Clause 4
	BY THE LORD HIGGINS THE LORD ASTOR OF HEVER
	The above-named Lords give notice of their intention to oppose the Question that Clause 4 stand part of the Bill.
	Clause 5
	BY THE LORD HIGGINS THE LORD ASTOR OF HEVER
	Page 2, line 45, at end insert-- ("( ) Where a couple is entitled to working families' tax credit the credit shall be paid to the principal carer in the couple.")
	Page 3, line 14, leave out subsection (5) and insert-- ("(5) The amounts-- (a) of the several payments made by the Board or or in respect of tax credit; (b) of the expenses of paying and managing tax credit; and (c) received by the Board in respect of tax credit, shall be set forth in the accounts of the Department of Social Security, distinguishing in each case between amounts relating to working families' tax credit and amounts relating to disabled person's tax credit.")
	Page 3, line 22, at end insert ("and the amounts referred to in this subsection shall be published in an annual report, separate from the accounts of the Board, which shall be laid before the House of Commons.")
	Page 3, line 22, at end insert-- ("( ) The duties of the Treasury under section 155 of the Finance Act 1998 shall include a duty to set forth in the Fiscal Statement and Budget Report a table showing-- (a) the amounts of the several payments made by the Board or or in respect of tax credit; (b) the amounts of the expenses of paying and managing tax credit; and (c) the amounts received by the Board in respect of tax credit, distinguishing in each case between amounts relating to working families' tax credit and amounts relating to disabled person's tax credit.")
	After Clause 5
	BY THE BARONESS TURNER OF CAMDEN THE LORD HIGGINS THE LORD ASTOR OF HEVER
	Insert the following new Clause--
	(" . Recipients of a tax credit shall be entitled to the benefits to which claimants of family credit and disability working allowance were entitled under the National Health Service (Travelling Expenses and Remission of Charges Regulations 1988 as they had effect immediately prior to the coming into force of this Act.")		Passported benefits.
	Clause 6
	BY THE LORD HIGGINS THE LORD ASTOR OF HEVER
	Page 4, line 17, leave out subsection (4) and insert-- ("(4) This section shall not come into force until the Chancellor of the Exchequer has laid before both Houses of Parliament a statement that he is satisfied that employers are likely to be in a position to comply with their obligations under this Act.")
	BY THE LORD GOODHART THE EARL RUSSELL
	Page 4, line 17, after ("on") insert ("such day as the Treasury may by order appoint, being a day not earlier than")
	Page 4, line 17, at end insert-- ("( ) No order may be made under subsection (4) until the Chancellor of the Exchequer has laid before both Houses of Parliament a statement that he is satisfied that employers are likely to be in a position to comply with their obligations under this Act.")
	BY THE LORD HIGGINS THE LORD ASTOR OF HEVER
	The above-named Lords give notice of their intention to oppose the Question that Clause 6 stand part of the Bill.
	Clause 7
	BY THE LORD HIGGINS THE LORD ASTOR OF HEVER
	The above-named Lords give notice of their intention to oppose the Question that Clause 7 stand part of the Bill.
	Clause 9
	BY THE LORD HIGGINS THE LORD ASTOR OF HEVER
	Page 5, line 3, leave out ("the amount") and insert ("30 per cent")
	Page 5, line 11, after ("fails") insert ("without reasonable excuse")
	Page 5, line 14, after ("fails") insert ("without reasonable excuse")
	Page 5, line 17, after ("fails") insert ("without reasonable excuse")
	Page 5, leave out line 28 and insert ("Where the Board is satisfied beyond a reasonable doubt that a person fraudulently--")
	Page 5, line 38, after ("liable") insert-- ("(i) in the case of negligence")
	Page 5, line 38, at end insert ("and (ii) in the case of fraud, to prosecution")
	Before Clause 14
	BY THE LORD GOODHART THE EARL RUSSELL
	Insert the following new Clause--
	(" . In section 135 of the Social Security Contributions and Benefits Act 1992 (the applicable amount) after subsection (1) there shall be inserted-- (1A) The applicable amount prescribed for a working families' tax credit and a disabled person's tax credit shall include an amount for prescribed housing costs."")		Housing costs.
	BY THE LORD SWINFEN THE LORD ASTOR OF HEVER THE LORD HIGGINS
	Insert the following new Clause-- (" . At the end of subsection (1)(b) of section 129 of the Social Security Contributions and Benefits Act 1992 (disability working allowance) there shall be inserted "or is the parent of a child under 16 entitled to any rate of either component of disability living allowance or for the disabled child's premium".")
	Clause 16
	BY THE LORD SKELMERSDALE
	Page 8, line 42, leave out from ("credit") to end of line 43
	Schedule 3
	BY THE LORD SKELMERSDALE
	Page 19, line 50, leave out from ("by") to ("the") in line 51
	Page 20, line 43, leave out from ("by") to ("the") in line 44
	Page 20, line 50, leave out from ("taken") to ("for") in line 51