Employment income provided through third parties

Part of Finance (No. 2) Bill – in a Public Bill Committee am 11:00 am ar 9 Ionawr 2018.

Danfonwch hysbysiad imi am ddadleuon fel hyn

Amendment proposed: 38, in schedule 1, page 60, line 20, at end insert—

“17 (1) The amendments made by paragraphs 9 to 12 have effect in accordance with the provisions of this paragraph.

(2) No later than two months after the passing of this Act, the Chancellor of the Exchequer and the Commissioners shall undertake an assessment of the profile of those holding loans to which the amendments made by those paragraphs apply.

(3) A review under this paragraph shall consider what discretionary arrangements it is appropriate for the Commissioners to take in relation those holding such loans who are not higher rate taxpayers.

(4) The amendments made by paragraphs 9 to 12 shall have effect when the Chancellor of the Exchequer has laid before the House of Commons a report of the review under this paragraph.”—

This amendment provides for commencement of the provisions of Part 4 of the Schedule to take place after the publication of a review of the profile of those affected, and in particular on lower paid taxpayers.