§ Mr. Paul Boateng (Brent, South)
I beg to move amendment No. 40, in page 11, line 6, at beginning insert —'( ) In section 154(2) of the Taxes Act 1988 after "section 155" there shall be inserted "or section 155A.".'.This is a technical drafting amendment designed to meet a surprising omission by the Government draftsmen. I trust that it will be accepted by the Government in that spirit. It is entirely helpful and non-controversial.
§ The Chief Secretary to the Treasury (Mr. Norman Lamont)
One of the most exciting things that can happen in a football match is when, with the first kick of the ball, someone scores a goal. I am happy to thank the hon. Member for Brent, South (Mr. Boateng) for his suggestion.
Amendment No. 40 is not technically correct, but it identifies a defect in the Bill. I am grateful to the hon. Gentleman for moving it and I undertake to table an amendment on Report to deal with the omission.
§ Amendment, by leave, withdrawn.
§ Mr. Boateng
I beg to move amendment No. 41, in page 11, line 6, at beginning insert—'The following section shall be inserted after section 131 of the Taxes Act 1988—131A. Where an employee makes a contribution out of his emoluments towards the cost of the provision of childcare, and the conditions set out in section 155A below are satisfied in respect of such care, that contribution shall be regarded for the purposes of section 198 below as an expense wholly, exclusively and necessarily incurred in the performance of the duties of his employment.".'.
§ The Second Deputy Chairman of Ways and Means (Miss Betty Boothroyd)
With this, it will be convenient to consider the following amendments: No. 25, in page 11, line 6, leave out from second 'section' to end of line 10 and insert'144 of the Taxes Act 1988—