Finance Bill

With this it will be convenient to discuss the following amendments: No. 9, page 92, line 23, leave out ‘involved with the company’ and insert"‘regularly involved (either directly or through an associate) with all or most aspects of running the company on an ongoing basis’." No. 11, page 92, line 29, leave out ‘influences or’. No. 12, page 92, line 29, at end insert ‘or’. No. 13, page 92, line 30, leave out lines 30 to 34 and insert— ‘(c) exerts a substantial degree of influence over the provision of those services by providing a standardised company product to the individual (““the worker””) whose services are then provided by the company. (2A) For the purposes of subsection (2), arrangements involve a standardised company product if— (a) the arrangements have standardised, or substantially standardised, documentation— (i) the purpose of which is to enable the implementation, by the worker, of the arrangements; and (ii) the form of which is determined by the provider, and is not tailored, to any material extent, to reflect the circumstances of the worker; (b) the worker enters into a specific arrangement or series of arrangements; and (c) that arrangement or that series of arrangements is standardised, or substantially standardised, in form and is connected with the provision of services by the worker.’. No. 10, page 97, line 14, at end insert— ‘(3A) References in section 61B to an associate of a person (““P””) shall include a person who, for the purposes of securing that the individual’s services are provided by a company, acts in concert with P (or with P and other persons).’. No. 14, page 98, line 15, leave out ‘an officer of Revenue and Customs considers’. No. 15, page 98, line 22, leave out ‘encouraged or’. 26 Jun 2007 : Column 253 No. 16, in page 98, line 26 [Schedule 3], at end insert— ‘(2A) No person shall fall within the scope of subsection (2)(c) above unless they knew or could have reasonably been expected to know that the services of the individual were being provided by a managed service company.’. No. 17, page 98, line 32, at end insert— ‘(3A) HM Revenue and Customs may not pursue any person mentioned in any paragraph of subsection (2) under the provisions of this section unless, in the opinion of an officer of Revenue and Customs— (a) it is impossible to recover the specified amount from any other person mentioned in any of the preceding paragraphs of subsection (2), or (b) it is impracticable to recover the specified amount from any of those persons.’