Business Rate Supplements Bill

Amendment 25 25: Schedule 1, page 21, line 18, at end insert— "(d) the likely impact of the imposition of a BRS on those contributions towards funding public transport works that are treated as allowable deductions. In this Schedule— "public transport works" means works undertaken to provide services on which members of the public rely for getting them from place to place when not relying on facilities of their own; "allowable deductions" means expense occurred in the course of carrying on a business under Schedule A or Schedule D (Cases I and II) of the charge to tax under the Income and Corporation Taxes Act 1988."