Clause 36 - Exemption of minor benefits: application to non-cash vouchers
Finance Bill
Public Bill Committees, 16 May 2002, 4:30 pm
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.