Joint Committee on Tax Law Rewrite Bills First Report


Annex 1

Amendments made to the Income Tax (Earnings and Pensions) Bill[
2]

1

Clause 45, page 23, leave out line 33 and insert 'duties of an employment held by the worker with the agency,'.

2

Clause 45, page 23, line 35, leave out from 'from' to end of line 36 and insert 'that employment'.

3

Clause 66, page 36, line 37, after '(3)' insert '—

(a)  the reference to an employment includes employment as a director of a company, and

(b)'.

4

Clause 110, page 53, line 19, leave out from first 'to' to end of line 20 and insert 'be increased under subsection (3A).

(3A) That rent is to include—

(a)  where the services are relevant services, so much of the additional amounts as exceeds the cost to the landlord of providing the services;

(b)  where the services are within subsection (3)(a)(ii), the whole of the additional amounts.'.

5

Clause 166, page 78, line 4, after 'a' insert 'tax'.

6

Clause 207, page 101, leave out lines 34 and 35 and insert 'be increased under subsection (3A).

(3A) That rent is to include—

(a)  where the services are relevant services, so much of the additional amounts as exceeds the cost to the landlord of providing the services;

(b)  where the services are within subsection (3)(a)(ii), the whole of the additional amounts.'.

7

Clause 320, page 160, line 34, at end insert—

'( ) "director" has the meaning given by section 67(1),'.

8

Clause 341, page 171, line 19, at end insert-

'(6)  Subsection (7) applies if in the tax year the employment is in substance one whose duties fall to be performed outside the United Kingdom.

(7)  Duties of the employment performed in the United Kingdom, whose performance is merely incidental to the performance of duties outside the United Kingdom, are to be treated for the purposes of subsection (2) as performed outside the United Kingdom.'.

9

Clause 354, page 180, line 18, after 'earnings' insert '(except earnings charged under section 22)'.

10

Clause 354, page 180, line 22, after 'remittance' insert 'under section 26'.

11

Clause 376, page 190, line 15, at end insert-

'(4)  Subsection (5) applies if in the tax year the employment is in substance one whose duties fall to be performed outside the United Kingdom.

(5)  Duties of the employment performed in the United Kingdom, whose performance is merely incidental to the performance of duties outside the United Kingdom, are to be treated for the purposes of subsection (1)(a) as performed outside the United Kingdom.'.

12

Clause 382, page 192, line 44, at end insert—

'( ) Duties which a person performs on a vessel engaged on a voyage not extending to a port outside the United Kingdom are treated for the purposes of this Chapter as performed in the United Kingdom.'.

13

Clause 382, page 193, line 1, leave out 'this purpose' and insert 'the purposes of subsection (1)'.

14

Clause 384, page 193, line 22, after second 'employment' insert '(other than Crown employment)'.

15

Clause 384, page 193, line 24, at end insert—

'(2) In this section "Crown employment" means employment under the Crown—

(a)  which is of a public nature, and

(b)  the earnings from which are payable out of the public revenue of the United Kingdom or of Northern Ireland.'.

16

Clause 428, page 214, line 13, leave out 'or 477'.

17

Clause 439, page 220, line 6, leave out 'or 477'.

18

Clause 658, page 308, line 23, after 'allowance,' insert 'carer's allowance,'.

19

Clause 660, page 309, line 10, at end insert—

'Carer's allowance      SSCBA 1992     Section 70

SSCB(NI)A 1992  Section 70'.

20

Clause 661, page 309, line 38, at end insert—

'carer's allowance,'.

21

Clause 677, page 315, leave out lines 8 and 9.

22

Schedule 6, page 469, line 30, after 'subsection' insert '(as it had effect before that date)'.

23

Schedule 6, page 486, line 20, leave out from 'earnings' to end of line 22.

24

Schedule 6, page 489, line 39, leave out from 'earnings' to end of line 41.

25

Schedule 6, page 494, line 9, leave out 'him' and insert 'an individual'.

26

Schedule 6, page 520, line 10, at end insert—

'(5) References in sub-paragraphs (1)(b) and (4) above to the individual include references to a person exercising the option in accordance with provision included in the scheme by virtue of paragraph 32 of Schedule 3 to ITEPA 2003 (exercise of options: death); and sub-paragraph (1)(c) above does not apply in relation to a person so exercising the option.'.

27

Schedule 6, page 521, line 24, at end insert—

'(3) Sub-paragraph (2) also applies where the option is exercised at a time when the scheme is approved in accordance with provision included in the scheme by virtue of paragraph 25 of Schedule 4 to ITEPA 2003 (exercise of options: death); and references in that sub-paragraph to the individual are to be read accordingly.'.

28

Schedule 7, page 531, leave out lines 35 and 36 and insert—

'(c) either—

(i)  the employee is not resident in the United Kingdom in the remittance year, or

(ii)  the employment is not held in the remittance year,'.

29

Schedule 7, page 531, line 37, at end insert—

'(4) Section 30 (treatment of earnings for year in which employment not held) does not apply where any of the tax years mentioned in subsection (2) or (3) of that section is a tax year before the tax year 1989-90.'.

30

Schedule 7, page 540, line 17, leave out '(4)' and insert '(5)'.

31

Schedule 8, page 556, line 44, leave out ', (7)'.

32

Schedule 6, page 479, line 18, leave out ', (7)'.


2   The page and line numbers refer to the Bill as presented in the House of Commons and ordered by the House to be printed on 5th December 2000 [Bill 13]. Back


 
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