Schedule 44 - Ordinary residence

Finance Bill – in a Public Bill Committee am 4:45 pm ar 18 Mehefin 2013.

Danfonwch hysbysiad imi am ddadleuon fel hyn

Amendments made: 136, in schedule 44, page 563, line 29, leave out from beginning to ‘for’ in line 30 and insert—

(a) was resident in the United Kingdom’.

Amendment 137, in schedule 44, page 563, line 31, leave out ‘is’ and insert ‘was’.

Amendment 138, in schedule 44, page 565, line 24, leave out paragraph 38 and insert—

38 (1) Section 413 (exception in certain cases of foreign service) is amended as follows.

(2) In subsection (2), after “subsection” (in the second place it occurs) insert “(2A),”.

(3) After that subsection insert—

(2A) This subsection applies to service in or after the tax year 2013-14—

(a) to the extent that it consists of duties performed outside the United Kingdom in respect of which earnings would not be relevant earnings, or

(b) if a deduction equal to the whole amount of the earnings from the employment was or would have been allowable under Chapter 6 of Part 5 (deductions from seafarers’ earnings).”

(4) In subsection (3), after “2003-04” insert “but before the tax year 2013-14”.

(5) After that subsection insert—

(3ZA) In subsection (2A)(a) “relevant earnings” means earnings for a tax year that are earnings to which section 15 applies and to which that section would apply even if the employee made a claim under section 809B of ITA 2007 (claim for remittance basis) for that year.”’.

Amendment 139, in schedule 44, page 569, line 36, leave out from beginning to ‘for’ in line 37 and insert—

(a) was resident in the United Kingdom’.

Amendment 140, in schedule 44, page 569, line 38, leave out ‘is’ and insert ‘was’.—(Mr Gauke.)

Schedule 44, as amended, agreed to.

Ordered,That further consideration be now adjourned. —(Greg Hands.)

Adjourned till Thursday 20 June at half-past Eleven o’clock.