Clause 4 - Consequential changes to tax relief provisions.
Social Security Contributions
12:15 pm
Mr Howard Flight (Arundel and South Downs, Conservative)
The amendments are alternative suggestions designed to put right what we believe is a lacuna in the drafting of the Bill. The Bill states that tax relief will not be given when the option is exercised, presumably as part of the attempt to prevent double-counting NIC relief, but it does not say when the relief is to be given. To avoid any suspicion that no personal income tax relief is intended, which I am sure is not the Government's intent, these alternative amendments either remove the original provision or allow tax relief at the time of payment, which would probably be the norm under present legislation.