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NOTICES OF AMENDMENTS

given up to and including

Thursday 6th June 2002


COMMITTEE OF THE WHOLE HOUSE

NATIONAL INSURANCE CONTRIBUTIONS BILL


   

Mr Matthew Taylor
Dr Evan Harris

1

Clause     1,     page     2,     line     4,     leave out 'the current upper earnings limit' and insert '£100,000'.

   

Mr Matthew Taylor
Dr Evan Harris

2

Clause     1,     page     2,     line     8,     leave out '1 per cent.' and insert '10 per cent. on earnings over £100,000'.

   

Mr Matthew Taylor
Dr Evan Harris

4

Clause     1,     page     2,     line     30,     leave out 'the current upper earnings limit' and insert '£100,000'.

   

Mr Matthew Taylor
Dr Evan Harris

5

Clause     1,     page     2,     line     34,     leave out '1' and insert '10 per cent. on earnings over £100,000'.


   

Mr Michael Howard
Mr John Bercow
Mr Howard Flight
Mr Christopher Chope
Mr Peter Luff

6

Clause     2,     page     3,     line     1,     leave out from beginning to end of line 3 and insert—

    '(2)   For the purposes of this Act the secondary percentage is

      (a) 12.8 per cent. the "full percentage", for all employers who do not provide health insurance;

      (b) 11.8 per cent., the "reduced percentage", for employers who do provide health insurance in respect of those employees for whom they provide health insurance.'.

   

Mr Michael Howard
Mr John Bercow
Mr Howard Flight
Mr Christopher Chope
Mr Peter Luff

7

Clause     2,     page     3,     line     1,     leave out from beginning to end of line 3 and insert—

    '(2)   For the purposes of this Act the secondary percentage is

      (c) 12.8 per cent., the "full percentage", for all employers who are not themselves subject to Class 4 contributions, as set out in section 3 below;

      (d) 11.8 per cent., the "reduced percentage", for employers who are self employed, meet the conditions of subsection 3 below, and are, themselves subject to Class 4 contributions, as set out in section 3 below.

    (3)   The reduced percentage is available to employers that have business turnover less than £1,000,000 per annum.

    (4)   For the purposes of subsection 3 above, the business turnover of all persons in partnership with the employer is taken in aggregate. The reduced percentage is available only if the aggregate meets the conditions of subsection 3.'.

   

Mr Michael Howard
Mr John Bercow
Mr Howard Flight
Mr Christopher Chope
Mr Peter Luff

12

Clause     2,     page     3,     line     1,     leave out from beginning to end of line 3 and insert—

    '(2)   For the purposes of this Act the secondary percentage is

      (a) 11.8 per cent., the "reduced percentage", on the costs of employment, on which Class 1 Secondary National Insurance Contributions are levied, of employees who meet the conditions set out in subsection 3 below;

      (b) 12.8 per cent., the "full percentage", on the employment costs of all other employees.

    (3)   For the purposes of this Act, the reduced percentage is payable on the costs of employment of an employee, on whom Class 1 Secondary National Insurance Contributions are levied, where the employee is employed by a service company, which has turnover less than £1,000,000, of which the employee is also the main shareholder. For these purposes, main shareholder means that the employee owns more than 75 per cent. of the ordinary share capital of the service company that employs him.'.

   

Mr Matthew Taylor
Dr Evan Harris

3

Clause     2,     page     3,     line     1,     leave out '12.8' and insert '11.8'.

   

Mr Adam Price

15

Clause     2,     page     3,     line     1,     at end insert 'except for employers contributions in the public sector which will remain at 11.8 per cent.'.

   

Mr Michael Howard
Mr John Bercow
Mr Howard Flight
Mr Christopher Chope
Mr Peter Luff

10

Clause     2,     page     3,     line     3,     at end insert 'provided that, in respect of employees of pension age or over at the beginning of the year of assessment, the secondary percentage shall be 11.8 per cent.'

   

Mr Michael Howard
Mr John Bercow
Mr Howard Flight
Mr Christopher Chope
Mr Peter Luff

8

Clause     2,     page     3,     line     12,     leave out from beginning to end of line 14 and insert—

    '(2)   For the purposes of this Act the secondary percentage is

      (a) 12.8 per cent. the "full percentage", for all employers who do not provide health insurance;

      (b) 11.8 per cent., the "reduced percentage", for employers who do provide health insurance in respect of those employees for whom they provide health insurance.'.

   

Mr Michael Howard
Mr John Bercow
Mr Howard Flight
Mr Christopher Chope
Mr Peter Luff

9

Clause     2,     page     3,     line     12,     leave out from beginning to end of line 14 and insert—

    '(2)   For the purposes of this Act the secondary percentage is

      (c) 12.8 per cent., the "full percentage", for all employers who are not themselves subject to Class 4 contributions, as set out in section 3 below;

      (d) 11.8 per cent., the "reduced percentage", for employers who are self employed, meet the conditions of subsection 3 below, and are, themselves subject to Class 4 contributions, as set out in section 3 below.

    (3)   The reduced percentage is available to employers that have business turnover less than £1,000,000 per annum.

    (4)   For the purpose of subsection 3 above, the business turnover of all persons in partnership with the employer is taken in aggregate. The reduced percentage is available only if the aggregate meets the conditions of subsection 3.'

   

Mr Michael Howard
Mr John Bercow
Mr Howard Flight
Mr Christopher Chope
Mr Peter Luff

13

Clause     2,     page     3,     line     12,     leave out from beginning to end of line 14 and insert—

    '(2)   For the purposes of this Act the secondary percentage is

      (a) 11.8 per cent., the "reduced percentage", on the costs of employment, on which Class 1 Secondary National Insurance Contributions are levied, of employees who meet the conditions set out in subsection 3 below;

      (b) 12.8 per cent., the "full percentage", on the employment costs of all other employees.

    (3)   For the purposes of this Act, the reduced percentage is payable on the costs of employment of an employee, on whom Class 1 Secondary National Insurance Contributions are levied, where the employee is employed by a service company, which has turnover less than £1,000,000, of which the employee is also the main shareholder. For these purposes, main shareholder means that the employee owns more than 75 per cent. of the ordinary share capital of the service company that employs him.'.

   

Mr Michael Howard
Mr John Bercow
Mr Howard Flight
Mr Christopher Chope
Mr Peter Luff

11

Clause     2,     page     3,     line     14,     at end insert 'provided that, in respect of employees of pension age or over at the beginning of the year of assessment, the secondary percentage shall be 11.8 per cent.'


NEW CLAUSE

Expiry

   

Mr Michael Howard
Mr John Bercow
Mr Howard Flight
Mr Christopher Chope
Mr Peter Luff

NC1

To move the following Clause:—

       '.—The provisions of this Act shall cease to have effect at the end of the financial year 2004-05.'.


   

Mr Chancellor of the Exchequer

14

Schedule     1,     page     11,     line     43,     at end insert—

    '(4)   In subsection (6), for "subsection (5)" substitute "subsections (5) and (5A)".'.


 
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Prepared 6 Jun 2002