I beg to move amendment No. 80, in page 194, line 44, at end insert—
(2) In paragraph (a) delete ''other than'' and insert ''including''.
(3) In paragraph (b) after ''company'' insert ''together with any Class 1A national insurance contributions paid by the company''.'.
The amendment again goes to the minutiae of the measure, but it is on an interesting detail. As I understand the proposals, when an employee takes a cash option instead of a company car, the cash option will qualify for R and D relief. However, the provision of a company car as a benefit in kind will not. The amendment addresses that issue, which is undoubtedly important to those to whom the company car matters.