HL Deb 16 October 1985 vol 467 cc668-9

177 Schedule 3, page 73, line 18, leave out paragraph 1 and insert— '1.—(1) Sums due at the relevant date from the debtor on account of deductions of income tax from emoluments paid during the period of twelve months next before that date, being deductions which the debtor was liable to make under section 204 of the Income and Corporation Taxes Act 1970 (pay as you earn), less the amount of the repayments of income tax which the debtor was liable to make during that period. (2) Sums due at the relevant date from the debtor in respect of such deductions as are required to be made by the debtor for that period under section 69 of the Finance (No. 2) Act 1975 (sub-contractors in the construction industry).'.

178 Page 73, line 33, leave out from beginning to 'the' in line 34 and insert 'is referable to'.

179 Page 73, line 34, leave out 'twalve' and insert 'six'.

180 Page 73, leave out lines 35 and 36 and insert 'the relevant date'.

180A Page 73, line 38, leave out 'and payable'.

181 Page 74, line 6, leave out 'and payable'.

182 Page 74, leave out lines 8 to 11.

183 Page 74, line 16, leave out 'and payable'.

184 Page 74, line 28, leave out from 'Any' to 'Schedule' in line 29 and insert 'sum which is owed by the debtor and is a sum to which'.

185 Page 74, line 30, leave out from, 'premiums)' to end of line 33 and insert 'applies'.

186 Page 74, line 37, leave out 'his' and insert 'the debtor'.

187 Page 74, line 42, leave out sub-paragraph (2) and insert— '(2) An amount owed by way of accrued holiday remuneration, in respect of any period of employment before the relevant date, to a person whose employment by the debtor has been terminated, whether before, on or after that date. (3) So much of any sum owed in respect of money advanced for the purpose as has been applied for the payment of a debt which, if it had not been paid, would have been a debt falling within sub-paragraph (1) or (2) above.'.

188 Page 74, line 45, at end insert— '6A. So much of any amount which—

  1. (a) is ordered, whether before or after the relevant date, to be paid by the debtor under the Reserve Forces (Safeguard of Employment) Act 1985; and
  2. (b) is so ordered in respect of a default made by the debtor before that date in the discharge of his obligations under that Act.
as does not exceed such amount as may be prescribed.'.

189 Page 75. line 9, after '8', insert '—(1)'.

190 Page 75, line 10, leave out 'in respect of which any value added tax is due' and insert 'to which any value added tax is attributable'.

191 Page 75, line 12, leave out 'twelve' and insert 'six'.

192 Page 75, line 19, at end insert— '(2) In sub-paragraph (1) above "prescribed accounting period" has the same meaning as in the Value Added Tax Act 1983.'.

193 Page 75, line 22, at end insert 'in respect of any period'.

194 Page 75, line 27, at end insert 'or'.

195 Page 75, line 29, leave out from 'period' to end of line 34.

196. Page 76, line 4, leave out sub-paragraph (3) and insert— '(3) For the purposes of paragraph 6(2) of Part I of this Schedule, holiday remuneration shall be deemed, in the case of a person whose employment has been terminated by or in consequence of the award of sequestration of his employer's estate, to have accrued to that person in respect of any period of employment if, by virtue of that person's contract of employment or of any enactment (including an order made or direction given under any enactment), that remuneration would have accrued in respect of that period if that person's employment had continued until he became entitled to be allowed the holiday.'.

197 Page 76, line 23, at end insert— 'Transitional Provisions 9A. Regulations under paragraph 6 or 6A of Part I of this Schedule may contain such transitional provisions as may appear to the Secretary of State necessary or expedient.'.

Lord Cameron of Lochbroom

My Lords, I beg to move that this House do agree with the Commons in their Amendments Nos. 177 to 197 en bloc. I would at the same time, for the convenience of the House, speak to Amendments Nos. 230, 234 and 238.