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Session 1998-99
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Amendments to the Tax Credits Bill

Tax Credits Bill -
Amendments to be debated in the House of Lords

  


COMMONS REASONS

 

[The page and line refer to HL Bill 39 as first printed for the Lords.]

Amendment
No.
 
  
Clause 6
 
  
LORDS AMENDMENT
 
1     Page 3, line 31, at beginning insert ("Subject to subsection (1A),") 
1A     The Commons disagree to this Amendment for the following Reason--
 
    Because it is not appropriate for smaller employers to be exempted from paying tax credit to their employees.
 
  
LORDS AMENDMENT
 
2     Page 3, line 35, at end insert--
 
    ("(  )  The Board shall ensure that any single parent can decide to receive payment of any tax credit direct from the Board rather than from the employer.")
 
2A     The Commons disagree to this Amendment for the following Reason--
 
    Because it is appropriate for tax credit paid to employees to be paid by their employers.
 
  
LORDS AMENDMENT
 
3     Page 3, line 35, at end insert--
 
    ("(1A)  Any employer employing fewer than ten employees may elect that any tax credit to which an employee is entitled shall be paid by the Board instead of being paid by him.
 
    (1B)  For the purposes of subsection (1A), the Board may make regulations providing for--
    (a)  the method for making or revoking an election;
    (b)  the method for cancelling an election if the employer subsequently employs ten or more employees; and
    (c)  two or more connected employers to be treated in specified circumstances as if each of them employed the employees employed by the other connected employers as well as the employees employed by himself.")
 
3A     The Commons disagree to this Amendment for the following Reason--
 
    Because it is not appropriate for smaller employers to be exempted from paying tax credit to their employees.
 
 
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Prepared 24 June 1999