Mr Peter Luff (Mid Worcestershire, Conservative)

I had not intended to speak to the clause, but I wondered whether the Financial Secretary might tell me what it is about. The explanatory notes on the clause are not particularly explanatory. The summary begins,

''This clause'' and is followed by a series of sentences describing the clause. Under the heading, ''Details of the clause'', is written:

''Subsection (1) adds a new subsection (3) to section 155ZB.''

That is the same wording as is in the summary, and both paraphrase the clause itself.

Mr Edward Davey (Kingston & Surbiton, Liberal Democrat)

Simplification.

Mr Peter Luff (Mid Worcestershire, Conservative)

I hear the word ''simplification.'' Yesterday, or the day before, we voted in the House to rename the Joint Committee on Tax Simplification

Bills the Joint Committee on Tax Law Rewrite Bills. I should like the explanatory notes to be written by Ministers in their own words.

Mr Paul Boateng (Financial Secretary, HM Treasury; Brent South, Labour)

We shall have to get our shop stewards in on that one. Let me assist the hon. Gentleman. The clause is small and technical.

Ms Dawn Primarolo (Paymaster General, HM Treasury; Bristol South, Labour)

And perfectly formed.

Mr Paul Boateng (Financial Secretary, HM Treasury; Brent South, Labour)

My hon. Friend the Paymaster General said ''perfectly formed'', but the hon. Member for Buckingham is not in his seat—but perhaps I am being unfair.

The clause will ensure that the exemption under the minor benefits legislation applies where a ticket or voucher is used. In the Finance Act 2000, we introduced a power to exempt from tax minor employer-provided benefits by regulation. The clause ensures that the exemption covers a situation in which to obtain the benefit the employee must show or exchange a ticket or pass, for example, for a lunchtime journey on a bus provided by an employer. Were that not necessary, the issue could be covered by regulation, but where it is necessary, there must be primary legislation.

Question put and agreed to.

Clause 36 ordered to stand part of the Bill.