Joint Committee on Tax Law Rewrite Bills First Report


The Joint Committee on Tax Law Rewrite Bills has agreed to the following Report:


1. The Committee has considered the Income Tax (Earnings and Pensions) Bill which was referred to it. The Committee heard evidence on the Bill from officials from the Tax Law Rewrite Project.[1] The Committee also had regard to the comprehensive process of consultation with all representative bodies to which the Bill has been exposed; and the time and care given by individuals and bodies to the consultation. The Committee paid particular attention to:

    (a)  extra-statutory concessions and the basis on which some are to be incorporated into legislation;

    (b)  definition of earnings, to highlight the abolition of the schedules and case system;

    (c)  operation of approved incentive share schemes;

    (d)  the treatment of benefits in kind;

    (e)  cases where there are possible changes in the incidence and burden of tax on individual tax payers; and

    (f)  some illustrative examples of the before and after wording and where appropriate the way in which information from different sections of the Taxes Acts has been woven together in the new Bill.

2. The Committee accepted the Government's proposed amendments, which it put forward in response to further consultation following the introduction of the Bill. The list of amendments accepted by the Committee is published with this Report as Annex 1.

3. The Committee is of the opinion that the Bill is a welcome clarification of the existing law and will be easier to use and more accessible to Parliament, the judiciary, informed professionals and business people and other users of the legislation. The Committee is satisfied that the only changes that the Bill makes to the existing law are of such minor significance that they need not be referred to the attention of Parliament. The Committee looks forward to the preparation of future Bills under the auspices of the Tax Law Rewrite Project.

4. There is no other point to which the special attention of Parliament should be drawn.

1   The written and oral evidence received by the Joint Committee is published separately as Volume II. Back

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Prepared 23 January 2003