Clause 9 - Super-deductions and other temporary first-year allowances
Amendment proposed: 79, in clause 9, page 4, line 2, at end insert:
“provided that any such company which has more than £1 million in qualifying expenditure must also—
(i) adhere to International Labour Organisation convention 98 on the right to organise and collective bargaining,
(ii) be certified or be in the process of being certified by the Living Wage Foundation as a living wage employer, and
(iii) not be liable to the digital services tax”.—(James Murray.)