Clause 3 - Connected persons

Part of National Insurance Contributions Bill – in a Public Bill Committee am 2:15 pm ar 21 Tachwedd 2013.

Danfonwch hysbysiad imi am ddadleuon fel hyn

Photo of Shabana Mahmood Shabana Mahmood Shadow Minister (Treasury) 2:15, 21 Tachwedd 2013

The Minister answered my main question in his opening remarks, regarding the wording used in clause 3 and schedule 1 on connected persons, when he confirmed that the way in which the Bill seeks to decide whether two or more companies fall within the connected persons test is the usual way that businesses and charities are treated in tax legislation. Does anything in clause 3 or schedule 1 represent an innovation in how businesses and charities are treated for the purposes of deciding whether they are connected persons in the context of tax legislation?