Joint Committee on Tax Law Rewrite Bills Minutes of Evidence


Examination of Witnesses(Questions 115-119)

MR PETER MICHAEL CBE, MR PETER KNOWLES CB, MS JACKIE CRAWFORD, MRS CHERYL SCOTT, MRS WENDY SAMPSON, MRS ALISON BERTLIN, MISS CLAIRE DILLON AND MRS JENNY MANSON

TUESDAY 14 JANUARY 2003

TUESDAY 14 JANUARY 2003

[AFTERNOON SITTING]


Present:


Mr Kenneth Clarke, in the Chair
Mr Parmjit DhandaLord Blackwell
Mr Michael JackLord Brightman
Mr Chris PondBaroness Cohen of Pimlico
Dawn PrimaroloLord Howe of Aberavon
Mr Anthony D. Wright


Chairman

  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 bodies.

  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"?

Lord Brightman

  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.

Chairman

  117. We will allow you a few minutes to reflect on that.
  (Mr Knowles) Yes, my Lord, that is precisely the reason.

Lord Brightman

  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.

Lord Blackwell

  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.


 
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