House of Commons portcullis
House of Commons

Publications on the internet
Index of Amendments

S.C.A.

Amendment Paper as at
Tuesday 22nd January 2002

STANDING COMMITTEE A


TAX CREDITS BILL

NOTE

The Amendments have been arranged in accordance with the resolution of the Committee (15th January).

   

Mr Howard Flight
Mr James Clappison
Mr Peter Luff

34

Clause     23,     page     16,     line     4,     after 'paid', insert 'by the Board directly'.

   

Mr Howard Flight
Mr James Clappison
Mr Peter Luff

94

Clause     23,     page     16,     line     19,     leave out 'Subject to section 24'.

   

Mr Howard Flight
Mr James Clappison
Mr Peter Luff

103

Clause     23,     page     16,     line     19,     at end insert 'except for recipients of the child care elements of income support and income based jobseeker's allowance, which shall continue to be paid by the Department of Work and Pensions.'.

   

Mr Howard Flight
Mr James Clappison
Mr Peter Luff

101

Clause     23,     page     16,     line     21,     at end insert 'provided that the regulations shall not directly or indirectly require the recipient to hold a bank account'.

   

Mr Howard Flight
Mr James Clappison
Mr Peter Luff

113

Clause     23,     page     16,     line     21,     at end insert 'provided that the regulations shall provide that payment shall be through post offices where the claimant elects for payment by such method'.


   

Mr Howard Flight
Mr James Clappison
Mr Peter Luff

36

Clause     24,     page     16,     line     28,     leave out 'Regulations may' and insert 'Nothing in this Act shall entitle regulations to'.

   

Mr Howard Flight
Mr James Clappison
Mr Peter Luff

37

Clause     24,     page     16,     line     30,     at end insert 'unless payment is made to such employers equal to the full economic cost to the employer of doing so.'.

   

Steve Webb
Richard Younger-Ross

51

Clause     24,     page     16,     line     30,     at end insert 'except where an employee requests payment into an account notified to the Board or via a Post Office, in which case the employee shall be entitled to receive payment in this manner'.

   

Mr Howard Flight
Mr James Clappison
Mr Peter Luff

35

Clause     24,     page     16,     line     31,     leave out subsections (2) to (7).

   

Mr Howard Flight
Mr James Clappison
Mr Peter Luff

104

Clause     24,     page     17,     line     2,     at end insert 'provided the Board shall reimburse the full costs of so doing to employers.'.


   

Mr Howard Flight
Mr James Clappison
Mr Peter Luff

105

Clause     25,     page     18,     line     2,     leave out 'or neglect'.


   

Dawn Primarolo

90

Schedule     1,     page     36,     line     1,     leave out 'claim' and insert 'complaint'.

   

Dawn Primarolo

91

Schedule     1,     page     37,     line     10,     leave out 'claim to an employment' and insert 'complaint to an industrial'.

   

Dawn Primarolo

92

Schedule     1,     page     37,     line     14,     leave out '70(1B)' and insert '71(1B)'.


   

Steve Webb
Richard Younger-Ross

67

Clause     27,     page     18,     line     44,     at end insert 'but such a decision may only be made after it has been finally determined (on appeal or otherwise) under subsection 27(2A) that the excess if recoverable.'.

   

Steve Webb
Richard Younger-Ross

68

Clause     27,     page     18,     line     45,     at end insert—

    '(2A)   For the purpose of subsection (1) above, an excess is only recoverable if it is determined that, whether fraudulently or otherwise, any person has misrepresented, or failed to disclose, any material fact, and in consequence of the misrepresentation or failure an excess was paid.'.

   

Steve Webb
Richard Younger-Ross

116

Clause     27,     page     19,     line     13,     at end insert—

    '(6)   No overpayment of tax credit may be recovered under this section or under section 28 until after the Board has laid before both Houses of Parliament a statement of its policy in respect of the operation of the sections following consultation on a draft of that statement.'.


   

Steve Webb
Richard Younger-Ross

52

Clause     28,     page     19,     line     35,     at end add—

    '(6)   Where an amount is liable to be repaid under subsections (3) to (5), the amount repaid in any period may not exceed a specified percentage of the person's income during that period, such percentage to be set out in regulations.'.


   

Mr Howard Flight
Mr James Clappison
Mr Peter Luff

24

Clause     29,     page     19,     line     38,     leave out 'fraudulently or'.

   

Steve Webb
Richard Younger-Ross
Mr Howard Flight
Mr James Clappison
Mr Peter Luff

69

Clause     29,     page     19,     line     38,     leave out 'or negligently'.

   

Mr Howard Flight
Mr James Clappison
Mr Peter Luff

18

Clause     29,     page     20,     line     1,     leave out '£3,000' and insert '£5,000'.

   

Mr Howard Flight
Mr James Clappison
Mr Peter Luff

19

Clause     29,     page     20,     line     10,     leave out '£3,000' and insert '£5,000'.

   

Mr Howard Flight
Mr James Clappison
Mr Peter Luff

114

Clause     29,     page     20,     line     14,     leave out 'fraudulently or'.

   

Steve Webb
Richard Younger-Ross

70

Clause     29,     page     20,     line     14,     leave out 'or negligently'.

   

Mr Howard Flight
Mr James Clappison
Mr Peter Luff

20

Clause     29,     page     20,     line     18,     leave out '£3,000' and insert '£5,000'.


   

Steve Webb
Richard Younger-Ross

71

Clause     30,     page     20,     line     28,     leave out '14(2)'.

   

Mr Howard Flight
Mr James Clappison
Mr Peter Luff

109

Clause     30,     page     20,     line     28,     leave out 'or regulations under section 24'.


   

Mr Howard Flight
Mr James Clappison
Mr Peter Luff

21

Clause     31,     page     21,     line     17,     after 'fails', insert 'without reasonable excuse'.

   

Mr Howard Flight
Mr James Clappison
Mr Peter Luff

38

Clause     31,     page     21,     line     22,     leave out subsection (2).

   

Mr Howard Flight
Mr James Clappison
Mr Peter Luff

39

Clause     31,     page     21,     line     22,     after 'employer', insert 'without reasonable excuse'.


   

Steve Webb
Richard Younger-Ross

117

Clause     32,     page     21,     line     30,     leave out 'has effect' and insert 'shall take effect on the laying by the Board before both Houses of Parliament of a statement explaining—

    (a)   how it will balance the need to encourage persons entitled to claim a tax credit to do so with the need to control abuse so far as is reasonably practicable,

    (b)   its criteria for deciding whether a claimant has been fraudulent or negligent, the manner in which it will exercise its discretion in cases of minor error, and its prosecution policy in relation to claims for a tax credit, and

    (c)   the relationship between these criteria and those relating to income tax and national insurance contributions,

    following consultation on a draft of that statement.'.


   

Mr Howard Flight
Mr James Clappison
Mr Peter Luff

28

Schedule     2,     page     39,     line     15,     at end insert 'but before making any such determination in respect of an employer the Board must give the employer an opportunity to make written representations in respect of the matter which is the subject of the determination.'.

   

Mr Howard Flight
Mr James Clappison
Mr Peter Luff

40

Schedule     2,     page     39,     line     20,     leave out subparagraph (4).

   

Mr Howard Flight
Mr James Clappison
Mr Peter Luff

30

Schedule     2,     page     39,     line     36,     at end insert—

    '(1A)   In the case of an appeal against a penalty imposed on an employer the Commissioners must have regard to the size of the employer in decisions they take under subparagraph (1) above.'.

   

Mr Howard Flight
Mr James Clappison
Mr Peter Luff

41

Schedule     2,     page     39,     line     39,     after '(a)', insert 'a county court or'.

   

Mr Howard Flight
Mr James Clappison
Mr Peter Luff

42

Schedule     2,     page     40,     line     9,     after 'to', insert 'a county court or'.

   

Mr Howard Flight
Mr James Clappison
Mr Peter Luff

29

Schedule     2,     page     40,     line     27,     at end insert 'and in the case of an employer they shall have regard to the size of the employer in any decisions they take under this paragraph'.

 
contents continue
 
House of Commons home page Houses of Parliament home page House of Lords home page Search page Enquiries index

©Parliamentary copyright 2002
Prepared 22 Jan 2002