Moved by
Viscount Younger of Leckie
22: Clause 15, page 13, line 22, leave out “M” and insert “the appropriate person”
Member’s explanatory statement
This is one of a number of amendments clarifying or adjusting the processes and powers under Part 1 of the Bill so that they operate as intended in cases in which a member dies.
23: Clause 15, page 13, line 26, leave out “M” and insert “the appropriate person”
Member’s explanatory statement
This is one of a number of amendments clarifying or adjusting the processes and powers under Part 1 of the Bill so that they operate as intended in cases in which a member dies.
24: Clause 15, page 13, line 32, at end insert—
“(5A) A reference in subsection (5) to pension contributions paid by M includes, in relation to any pension contributions paid under a partnership pension account, such sums as are deducted by M under section 192 of FA 2004 (relief at source).”
Member’s explanatory statement
This amendment clarifies that “the paid contributions amount” defined in subsection (5) includes tax relief deducted at source.
25: Clause 15, page 13, line 40, at end insert—
“(7A) In this section “the appropriate person” means—
(a) M, or
(b) if M is deceased, M’s personal representatives.”
Member’s explanatory statement
This is one of a number of amendments clarifying or adjusting the processes and powers under Part 1 of the Bill so that they operate as intended in cases in which a member dies.