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Amendments made: 6, in schedule 5, page 232, line 31, leave out ‘the relevant day’ and insert ‘—
(i) the day on which the trustee’s appointment as mentioned in paragraph (a) takes effect, or
(ii) if the trustee is appointed as mentioned in paragraph (a) on more than one occasion, the day on which the first appointment takes effect’.
Amendment 7, in schedule 5, page 234, line 41, leave out ‘the liability of’ and insert ‘retained or assumed by’.
Amendment 8, in schedule 5, page 234, line 45, leave out from ‘be’ to end of line 46 and insert
‘retained or assumed by the person who was, or the persons who were, the scheme administrator when there last was a scheme administrator before the relevant day (unless dead or having ceased to exist).’.
Amendment 9, in schedule 5, page 235, line 17, leave out ‘section).”’ and insert ‘section), and in particular the liability continues to be a liability of the scheme administrator for the purposes of section 271(2).
“(10) If a person assumes the liability under section 271(2) at a time after P or Q’s appointment as, or as one of the persons who are, the scheme administrator has ceased, the person who has, or the persons who have, the liability by reason of subsection (3) or (4) is, or are, released from the liability.
(11) A person who has, or persons who have, the liability by reason of subsection (3) or (4) may apply to an officer of Revenue and Customs to be released from the liability.
(12) Section 271(6) to (13) applies in relation to an application under subsection (11) as it applies in relation to an application under section 271(5).”’
Amendment 10, in schedule 5, page 235, line 39, leave out sub-paragraph (3).—(Mr Gauke.)