Joint Committee on Tax Law Rewrite Bills First Report


PROCEEDINGS OF THE COMMITTEE

THURSDAY 14 JANUARY 2003

[MORNING SITTING]

Members present:


Mr Kenneth ClarkeLord Blackwell
Mr Michael JackLord Brightman
Mr Chris PondBaroness Cohen of Pimlico
Dawn PrimaroloLord Goodhart
Mr Anthony D. WrightLord Howe of Aberavon


Members disclosed their interests, pursuant to the resolutions of the House of Commons of 13th July 1992 and the House of Lords of 2nd July 2001. In addition to their entries in the registers of interests —

Mr Michael Jack declared a non-pecuniary interest as a member of the Tax Law Rewrite Committee.

Lord Howe of Aberavon declared a non-pecuniary interest as Chairman of the Tax Law Rewrite Committee.

Mr Kenneth Clarke was called to the Chair.

Ordered, That the public be admitted during the examination of witnesses unless the Committee otherwise orders.—(The Chairman.)

Ordered, That the uncorrected transcript of the oral evidence given this day by officials from the Tax Law Rewrite Project together with the associated memorandum be published on the Internet.—(The Chairman.)

The Committee deliberated.

Income Tax (Earnings and Pensions) Bill: Mr Peter Michael, CBE, Project Director, Mr Peter Knowles, CB, head of drafting team, Mrs Cheryl Scott, head of lead Rewrite team, Mrs Wendy Sampson, member of lead Rewrite team, Miss Jackie Crawford, member of drafting team, Mrs Alison Bertlin, member of drafting team, Miss Claire Dillon, member of drafting team, Mrs Jenny Manson, lead Rewrite team member, Tax Law Rewrite Project, were examined.

  [Adjourned till this day at half-past Four o'clock.



THURSDAY 14 JANUARY 2003

[AFTERNOON SITTING]

Members 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



The Joint Committee deliberated.

Income Tax (Earnings and Pensions) Bill: Mr Peter Michael, CBE, Project Director, Mr Peter Knowles, CB, head of drafting team, Mrs Cheryl Scott, head of lead Rewrite team, Mrs Wendy Sampson, member of lead Rewrite team, Miss Jackie Crawford, member of drafting team, Mrs Alison Bertlin, member of drafting team, Miss Claire Dillon, member of drafting team, Mrs Jenny Manson, lead Rewrite team member, Tax Law Rewrite Project, were examined.

The Joint Committee deliberated.

Resolved, That the Income Tax (Earnings and Pensions) Bill be now considered.

Clauses 1 to 44 agreed to.

Clause 45 (Arrangements with agencies).

Amendments (Nos. 1 and 2) made.

Clause, as amended, agreed to.

Clauses 46 to 65 agreed to.

Clause 66 (Meaning of "employment" and related expressions).

Amendment (No. 3) made.

Clause, as amended, agreed to.

Clauses 67 to 109 agreed to.

Clause 110 (Meaning of "annual value").

Amendment (No. 4) made.

Clause, as amended, agreed to.

Clauses 111 to 165 agreed to.

Clause 166 (Vans: limit of cash equivalent).

Amendment (No. 5) made.

Clause, as amended, agreed to.

Clauses 167 to 206 agreed to.

Clause 207 (Meaning of "annual rental value").

Amendment (No. 6) made.

Clause, as amended, agreed to.

Clauses 208 to 319 agreed to.

Clause 320 (Limited exemption for computer equipment).

Amendment (No. 7) made.

Clause, as amended, agreed to.

Clauses 321 to 340 agreed to.

Clause 341 (Travel at start or finish of overseas employment).

Amendment (No. 8) made.

Clause, as amended, agreed to.

Clauses 342 to 353 agreed to.

Clause 354 (Disallowance of expenses relating to earnings taxed on different basis or untaxed).

Amendments (Nos. 9 and 10) made.

Clause, as amended, agreed to.

Clauses 355 to 375 agreed to.

Clause 376 (Foreign accommodation and subsistence costs and expenses (overseas employment)).

Amendments (No. 11) made.

Clause, as amended, agreed to.

Clauses 377 to 381 agreed to.

Clause 382 (Duties on board ship).

Amendments (Nos. 12 and 13) made.

Clause, as amended, agreed to.

Clause 383 agreed to.

Clause 384 (Meaning of employment "as a seafarer").

Amendments (Nos. 14 and 15) made.

Clause, as amended, agreed to.

Clauses 385 to 427 agreed to.

Clause 428 (Amount of charge).

Amendment (No. 16) made.

Clause, as amended, agreed to.

Clauses 429 to 438 agreed to.

Clause 439 (Amount of charge).

Amendment (No. 17) made.

Clause, as amended, agreed to.

Clauses 440 to 657 agreed to.

Clause 658 (Amount charged to tax).

Amendment (No. 18) made.

Clause, as amended, agreed to.

Clause 659 agreed to.

Clause 660 (Taxable benefits: UK benefits - Table A).

Amendment (No. 19) made.

Clause, as amended, agreed to.

Clause 661 (Taxable social security income).

Amendment (No. 20) made.

Clause, as amended, agreed to.

Clauses 662 to 676 agreed to.

Clause 677 (UK social security benefits wholly exempt from tax: Table B).

Amendment (No. 21) made.

Clause, as amended, agreed to.

Clauses 678 to 725 agreed to.

Schedules 1 to 5 agreed to.

Schedule 6 (Consequential Amendments).

Amendments (Nos. 22 to 27, and 32) made.

Schedule, as amended, agreed to.

Schedule 7 (Transitionals and savings).

Amendments (Nos. 28 to 30) made.

Schedule, as amended, agreed to.

Schedule 8 (Repeals and revocations).

Amendment (No. 31) made.

Schedule, as amended, agreed to.

The Joint Committee deliberated.

Draft Report [Income Tax (Earnings and Pensions) Bill], proposed by the Chairman, brought up and read.

Ordered, That the Chairman's draft Report be read a second time, paragraph by paragraph.

Paragraphs 1 to 4 read and agreed to.

Annex [Amendments made to the Income Tax (Earnings and Pensions) Bill] agreed to.

Resolved, That the Report be the First Report of the Joint Committee to each House.

Ordered, That the Chairman do make the Report to the House of Commons and Lord Howe of Aberavon do make the Report to the House of Lords.

Ordered, That the Minutes of Evidence taken before the Committee, together with the Appendix to the Minutes of Evidence, be reported to each House.—(The Chairman.)

Ordered, That the Income Tax (Earnings and Pensions) Bill, as amended, be reported to each House.

  [Adjourned to a day and time to be fixed by the Chairman





 
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Prepared 23 January 2003