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Committee of the whole House Proceedings: 18 April 2013      

396

 

Finance (No. 2) Bill, continued

 
 

      (4)  

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.

 

      (5)  

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

 

in such manner and contain such information as the Commissioners

 

may direct.”

 

7          

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

 

(a)    

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

 

8          

After section 41B insert—

 

“41C      

Wales long haul rates of duty: disclosure of information.

 

      (1)  

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).

 

      (2)  

Information disclosed under subsection (1) above may not be

 

further disclosed without the consent of the Commissioners (which

 

may be general or specific).

 

      (3)  

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.”

 

9          

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

 

subsection (2)(cb) insert—

 

“(cc)    

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,”.

 

10         

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)”.

 

11         

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.

 

12         

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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