Brendan Ryan (Labour)

This section intrigues me. The Minister of State at the Department of Finance, Deputy Parlon, said yesterday that section 10 provides an exemption from benefit in kind for security provided to a director or employee by the employer, where there is a credible and serious threat to the personal security to the director or employee. What is at issue here? I have no objection to this, but it seems extraordinary that something as explicit as this is needed in the Finance Bill. Was it the position up to now that if a security company provided its employees with protective clothing, this was regarded as a benefit in kind? I would like to know where this amendment came from. It intrigues me that such explicit detail is provided, particularly for directors.