Moved by
Viscount Younger of Leckie
18: Clause 14, page 12, line 29, leave out “M” and insert “the appropriate person”
Member’s explanatory statement
This is one of a number of amendments clarifying or adjusting the processes and powers under Part 1 of the Bill so that they operate as intended in cases in which a member dies.
19: Clause 14, page 12, line 33, leave out “M” and insert “the appropriate person”
Member’s explanatory statement
This is one of a number of amendments clarifying or adjusting the processes and powers under Part 1 of the Bill so that they operate as intended in cases in which a member dies.
20: Clause 14, page 12, line 39, at end insert—
“(5A) A reference in subsection (5) to pension contributions paid by M includes, in relation to any pension contributions paid under a partnership pension account, such sums as are deducted by M under section 192 of FA 2004 (relief at source).”
Member’s explanatory statement
This amendment clarifies that “the paid contributions amount” defined in subsection (5) includes tax relief deducted at source.
21: Clause 14, page 12, line 41, at end insert—
“(6A) In this section “the appropriate person” means—
(a) M, or
(b) if M is deceased, M’s personal representatives.”
Member’s explanatory statement
This is one of a number of amendments clarifying or adjusting the processes and powers under Part 1 of the Bill so that they operate as intended in cases in which a member dies.