Examination of Witnesses(Questions 115-119)|
MICHAEL CBE, MR
CB, MS JACKIE
TUESDAY 14 JANUARY 2003
TUESDAY 14 JANUARY 2003
Mr Kenneth Clarke, in the Chair
|Mr Parmjit Dhanda||Lord Blackwell
|Mr Michael Jack||Lord Brightman
|Mr Chris Pond||Baroness Cohen of Pimlico
|Dawn Primarolo||Lord Howe of Aberavon
|Mr Anthony D. Wright||
115. The Committee will now turn to the amendments. Firstly,
can I say how grateful we all are to the people who have been
working during the adjournment to produce this very helpful memorandum
for us dividing up the amendments in various ways. I am not sure
that every Member of the Committee has had the chance to work
through all of the explanations that we have. I do not know who
is going to present them, the Paymaster or Mr Michael. The first
group of amendments are described as "Technical Amendments".
The ones I have got through so far are largely where people have
picked up a failure to make proper cross-references or a failure
to repeat usually references in the appropriate Parts of the Bill.
Would that be right?
(Mr Michael) Yes, Chairman. Perhaps, first of all,
I should give just a little bit of background about how these
amendments have come to light. Obviously the intention had been
to avoid any amendments at all to the Bill but in the event this
has not been possible, largely because of the large span of the
Bill. However, as a result of the improvements made to the project
processes following capital allowances we have been able to identify
these defects in the Bill whilst the Bill is before the Joint
Committee. In the case of the Capital Allowances Bill there were
some errors there in the Bill but they were not spotted until
after that Bill had completed all of its parliamentary stages.
That meant that amendments had to be made in the subsequent Finance
Act, in Schedule 21 of the Finance Act 2001. As you say, Chairman,
we have grouped the amendments as you suggested and, more specifically,
the need for these amendments has been identified by partly the
Project, particularly the drafting team, who continue to look
at the Bill after it has been introduced in Parliament, some of
our specialist colleagues in the Revenue who work on so-called
Schedule E and also, in one or two cases, some of the representative
Chairman: Does any Member of the Committee have any comments
to make on amendments 1 to 32 which appear to fall under the section
of "Technical Amendments"?
116. A brief comment on amendment number three. Clause 66
subsection (4) in amendment three gives special meaning to "employment"
and "earnings". Am I right in thinking that these special
meanings are not included in your admirable index on page 349
because they only apply to the clauses in which they appear?
(Mrs Scott) I think we would need to look both of
those references up, if you do not mind.
117. We will allow you a few minutes to reflect on that.
(Mr Knowles) Yes, my Lord, that is precisely the reason.
118. It is the reason?
(Mr Knowles) Yes, it is.
Lord Brightman: I thought it must be. Thank you very much.
Lord Blackwell: Just one point on amendment three, clause
66, page 36, line 37, "after (3) insert. . ." I may
be reading this too quickly but are you absolutely sure that goes
after (3) as opposed to after sub-point (2)?
Chairman: I did not follow that myself. Again, it is a question
about whether a non-executive director is an employee of a company.
119. I am just checking that the references here that say
insert after (3) are correct or whether, as I think would make
more sense, it should be insert after (2)?
(Mr Michael) If you just bear with us a minute.