Session 2012 - 13
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Committee of the whole House Proceedings: 18 April 2013      



Finance (No. 2) Bill, continued



A person who is not registered under this section and has not given


notice under this subsection shall, if he becomes liable to be


registered under this section at any time, give written notice of that


fact to the Commissioners not later than the end of the prescribed


period beginning with that time.



Notice under subsection (4) above shall be in such form, be given


in such manner and contain such information as the Commissioners


may direct.”



In section 34 (fiscal representatives) in subsection (5)—



in paragraph (a) after “33A” insert “or 33B”.



After section 41B insert—



Wales long haul rates of duty: disclosure of information.



An officer of Revenue and Customs may disclose to the Secretary


of State, the Treasury or the Department of Finance in Wales any


information for purposes connected with the setting of rates of duty


under section 30B above, including (in particular) to enable the


setting of rates under that section to be taken into account


(payments by Secretary of State into Consolidated Fund of Wales).



Information disclosed under subsection (1) above may not be


further disclosed without the consent of the Commissioners (which


may be general or specific).



In section 19 of the Commissioners for Revenue and Customs Act


2005 (wrongful disclosure) references to section 18(1) of that Act


are to be read as including a reference to subsection (2) above.”



In section 44 of CRCA 2005 (payment into Consolidated Fund) after


subsection (2)(cb) insert—



sums required by section 30A(15) of the


Finance Act 1994 (air passenger duty: Wales


long haul rates of duty) to be paid into the


Consolidated Fund of Wales,”.



In column 2 of the Table in paragraph 1 of Schedule 41 to FA 2008 (penalties


for failure to notify), in the entry relating to air passenger duty, after “33A(4)


“insert “or 33B(4)”.



The amendments made by this Part of the Schedule have effect in relation to


the carriage of passengers beginning on or after 1 April 2013.



The rate of duty in force under this Schedule shall not be greater than the rate


which would be in force if the Schedule had not been enacted.’.


Clause 183 Agreed to on division.


Clause 184 Agreed to.


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