Finance Bill Debates

Alan Dolton

Alan Dolton Editor of Tolley's Tax Cases and Tolley's VAT Cases continues his coverage of the Finance Bill debates

The Standing Committee resumed on Thursday 12 June discussing Clause 136 (exemption where homeworker's additional expenses met by employer). Stephen O'Brien (Conservative Eddisbury): proposed an amendment to amend the new ITEPA 2003 s 316A by inserting:

'(2A) A payment equivalent to a weekly amount not exceeding twice the amount of the national minimum wage in force from time to time shall be assumed to be reasonable for the purposes of subsection (1).'

The Paymaster-General (Dawn Primarolo) responded:

'Although I am delighted by the belated conversion of the official Opposition to the national minimum wage I should...

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Alan Dolton Editor of Tolley's Tax Cases and Tolley's VAT Cases continues his coverage of the Finance Bill debates

'(2A) A payment equivalent to a weekly amount not exceeding twice the amount of the national minimum wage in force from time to time shall be assumed to be reasonable for the purposes of subsection (1).'

The Paymaster-General (Dawn Primarolo) responded: