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House of Commons

Thursday 12 June 2014

Public Bill Committee Proceedings

Finance Bill

(Except Clauses 1, 5 to 7, 11, 72 to 74 and 112; Schedule 1; and certain new Clauses and new

Schedules.)

[Twelfth Sitting]

Clauses 118 to 165 Agreed to.

Mr David Gauke

Agreed to  28

Clause  166,  page  120,  line  19,  after “to” insert—

“(a)    

in England and Wales, a fine, or

(b)    

in Scotland or Northern Ireland,”

Mr David Gauke

Agreed to  29

Clause  166,  page  120,  line  19,  at end insert—

“( )    

The reference in subsection (2)(a) to a fine is to be read as a reference to a fine

not exceeding level 5 on the standard scale in relation to an offence committed

before section 85(1) of the Legal Aid, Sentencing and Punishment of Offenders

Act 2012 comes into force.”

Clause, as amended, Agreed to.

Mr David Gauke

Agreed to  30

Clause  167,  page  120,  line  27,  after “exceeding” insert—

“(i)    

in England and Wales, £20,000 or, if greater, three times the duty

which is unpaid or the payment of which is sought to be avoided,

or

(ii)    

in Scotland or Northern Ireland,”

Mr David Gauke

Agreed to  31

Clause  167,  page  120,  line  40,  at end insert—

Public Bill Committee Proceedings:                                             

28

Finance Bill, continued

“(5)    

Section 85(1) of the Legal Aid, Sentencing and Punishment of Offenders Act

2012 does not apply in relation to the offence under subsection (1), but where

such an offence is committed before section 85(1) comes into force the reference

in subsection (2)(b)(i) to £20,000 is to be read as a reference to the statutory

maximum.”

Clause, as amended, Agreed to.

Clauses 168 to 170 Agreed to.

Schedule 23 Agreed to.

Clauses 171 to 189 Agreed to.

Schedule 24 Agreed to.

Clause 190 Agreed to.

Schedule 25 Agreed to.

Clause 191 Agreed to.

[Adjourned until Tuesday 17 June at 9.10 pm