With this it will be convenient to discuss the following:
Government amendments 23 to 26.
Clause stand part.
Clauses 8 and 9 stand part.
Amendment 2, in clause 10, page 15, line 29, after “omit”, insert
“, except in the case of a low emissions vehicle,”.
Amendment 3, in clause 10, page 15, line 38, at end add—
“(3) For the purposes of this section, a “low emissions vehicle” means any car first registered on or after 1 April 2017 which emits 0.06g or less of nitrous oxides per kilometre.”
Clauses 10 to 12 stand part.
That schedule 2 be the Second schedule to the Bill.
Clause 13 stand part.
Government amendment 27.
Clauses 14 and 15 stand part.
Amendment 180, in clause 16, page 24, line 35, at end add—
“(2) The Chancellor of the Exchequer shall undertake a review of the impact of the abandonment by HMRC of its valuation check service for Small and Medium-sized Enterprises, including its associated impact on employee share ownership schemes, and report to Parliament within six months of the passing of this Act.”
Clause 16 stand part.
Government amendment 28.
That schedule 3 be the Third schedule to the Bill.
Clauses 17 and 18 stand part.
New clause 1—Review of income tax treatment of workers providing services through intermediaries—
“The Chancellor of the Exchequer must conduct a strategic review of the impact on workers defined as providing services through intermediaries of their treatment for income tax purposes, including the differential impact on different types of worker, and must publish the report of the review within six months of the passing of this Act.”
New clause 3—Tax treatment of workers employed through intermediaries—
“The Chancellor of the Exchequer must, within six months of the passing of this Act, publish a report on the impact of the current system of employment through intermediaries on the treatment for tax purposes of the employment income of workers employed through an intermediary or umbrella company, including the role of intermediaries and umbrella companies.”
New clause 10—Employee share schemes: value for money—
“The Chancellor of the Exchequer shall, within six months of the passing of this Act, publish a report giving HM Treasury’s assessment of the value for money provided by each type of employee share scheme.”
5.46 pm