Amendments proposed to the Finance Bill, As Amended - continued House of Commons

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Mr Chancellor of the Exchequer

92

Page     238,     line     43     [Schedule     17],     at end insert—

      'Proceedings brought out of time

     (1) An appeal under this Part to the General or Special Commissioners may be brought out of time with the consent in writing of an officer of the Board or the Board.

    (2) Consent shall be given if the officer or, as the case may be, the Board are satisfied—

            (a)   that there was a reasonable excuse for not bringing the appeal within the time limit, and

            (b)   that an application for consent was made without unreasonable delay.

    (3) If the officer or, as the case may be, the Board are not so satisfied, they shall refer the matter for determination by the Commissioners.

    (4) If there is a right to elect to bring the appeal before the Special Commissioners instead of before the General Commissioners, the Commissioners to whom an application under this paragraph is to be referred are the General Commissioners, unless the election has been made before the application is referred.'.


   

Mr Chancellor of the Exchequer

93

Page     239,     line     8     [Schedule     17],     at end insert—

    '( ) The regulations may, in particular, include provision—

            (a)   enabling the Commissioners to join as a party to the proceedings a person who would not otherwise be a party;

            (b)   for requiring a party to the proceedings to provide information and make documents available for inspection by—

            (i) the Commissioners,

            (ii) any party to the proceedings, or

            (iii) an officer of the Board;

            (c)   for requiring persons to attend the hearing to give evidence and produce documents;

            (d)   as to evidence generally in relation to proceedings;

            (e)   enabling the Commissioners to review their decisions;

            (f)   for the imposition of penalties not exceeding an amount specified in the regulations;

            (g)   for the determination and recovery of penalties imposed by virtue of paragraph (f) and for appeals against such penalties.'.

   

Mr Chancellor of the Exchequer

94

Page     239,     line     27     [Schedule     17],     at end insert—

    '( ) The regulations may—

            (a)   authorise or require the Commissioners, in circumstances specified in the regulations, to state a case for the opinion of a court;

            (b)   make provision as to the practice and procedure to be followed in connection with cases so stated;

            (c)   make provision in relation to cases so stated corresponding to any provision made by section 56 of the Taxes Management Act 1970 (c.9) (statement of case for opinion of High Court) or by that section as modified in its application to Northern Ireland by section 58 of that Act.

    ( ) The regulations may—

            (a)   provide for an appeal to lie to a court on a question of law arising from a decision of the Commissioners;

            (b)   make provision as to the practice and procedure to be followed in connection with such appeals;

            (c)   make provision in relation to such appeals corresponding to any provision made by section 56A of the Taxes Management Act 1970 (c.9) (appeals from the Special Commissioners) or by that section as modified in its application to Northern Ireland by section 58 of that Act.'.

   

Mr Chancellor of the Exchequer

95

Page     239,     line     27     [Schedule     17],     at end insert—

      'Publication of reports of decisions

     (1) The Lord Chancellor may make regulations authorising the Special Commissioners to publish reports of such of their decisions as they consider appropriate.

    (2) The regulations shall provide that any report published that is not a report of proceedings heard in public must be in a form that so far as possible prevents the identification of any person whose affairs are dealt with in the report.

    (3) No obligation of secrecy to which the Special Commissioners are subject prevents their publishing reports of their decisions in accordance with provision made by virtue of this paragraph.'.


   

Mr Michael Howard
Mr Howard Flight [R]
Mr Stephen O'Brien
Mr Mark Prisk
David Maclean
Mr David Wilshire

34

Page     240,     line     17     [Schedule     18],     leave out 'stamp duty land' and insert 'property transaction'.

   

Mr Michael Howard
Mr Howard Flight [R]
Mr Stephen O'Brien
Mr Mark Prisk
David Maclean
Mr David Wilshire

35

Page     240,     line     21     [Schedule     18],     leave out 'stamp duty land' and insert 'property transaction'.

   

Mr Michael Howard
Mr Howard Flight [R]
Mr Stephen O'Brien
Mr Mark Prisk
David Maclean
Mr David Wilshire

36

Page     240,     line     25     [Schedule     18],     leave out 'stamp duty land' and insert 'property transaction'.

   

Mr Michael Howard
Mr Howard Flight [R]
Mr Stephen O'Brien
Mr Mark Prisk
David Maclean
Mr David Wilshire

37

Page     240,     line     27     [Schedule     18],     leave out 'stamp duty land' and insert 'property transaction'.

   

Mr Michael Howard
Mr Howard Flight [R]
Mr Stephen O'Brien
Mr Mark Prisk
David Maclean
Mr David Wilshire

38

Page     240,     line     29     [Schedule     18],     leave out 'stamp duty land' and insert 'property transaction'.

   

Mr Michael Howard
Mr Howard Flight [R]
Mr Stephen O'Brien
Mr Mark Prisk
David Maclean
Mr David Wilshire

39

Page     240,     line     32     [Schedule     18],     leave out 'stamp duty land' and insert 'property transaction'.

   

Mr Michael Howard
Mr Howard Flight [R]
Mr Stephen O'Brien
Mr Mark Prisk
David Maclean
Mr David Wilshire

40

Page     240,     line     37     [Schedule     18],     leave out 'stamp duty land' and insert 'property transaction'.


   

Mr Michael Howard
Mr Howard Flight [R]
Mr Stephen O'Brien
Mr Mark Prisk
David Maclean
Mr David Wilshire

41

Page     241,     line     11     [Schedule     18],     leave out 'stamp duty land' and insert 'property transaction'.

   

Mr Michael Howard
Mr Howard Flight [R]
Mr Stephen O'Brien
Mr Mark Prisk
David Maclean
Mr David Wilshire

42

Page     241,     line     15     [Schedule     18],     leave out 'stamp duty land' and insert 'property transaction'.

   

Mr Michael Howard
Mr Howard Flight [R]
Mr Stephen O'Brien
Mr Mark Prisk
David Maclean
Mr David Wilshire

43

Page     241,     line     21     [Schedule     19],     leave out 'SDLT' and insert 'PTT'.

   

Mr Michael Howard
Mr Howard Flight [R]
Mr Stephen O'Brien
Mr Mark Prisk
David Maclean
Mr David Wilshire

44

Page     241,     line     28     [Schedule     19],     leave out 'SDLT' and insert 'PTT'.

   

Mr Michael Howard
Mr Howard Flight [R]
Mr Stephen O'Brien
Mr Mark Prisk
David Maclean
Mr David Wilshire

45

Page     241,     line     31     [Schedule     19],     leave out 'stamp duty land' and insert 'property transaction'.

   

Mr Michael Howard
Mr Howard Flight [R]
Mr Stephen O'Brien
Mr Mark Prisk [R]
David Maclean
Mr David Wilshire

11

Page     241,     line     32     [Schedule     19],     at end insert 'but no order under this paragraph shall appoint a date earlier than 1st December 2004.'.

   

Mr Michael Howard
Mr Howard Flight [R]
Mr Stephen O'Brien
Mr Mark Prisk
David Maclean
Mr David Wilshire

46

Page     241,     line     35     [Schedule     19],     leave out 'SDLT' and insert 'PTT'.


   

Mr Chancellor of the Exchequer

96

Page     242,     line     12     [Schedule     19],     leave out paragraph 4 and insert—

    '4 (1) This paragraph applies where a transaction—

            (a)   is completed on or after the implementation date,

            (b)   is effected in pursuance of a contract entered into and substantially performed before that date, and

            (c)   is not excluded from being an SDLT transaction by paragraph 3.

    (2) The transaction is not an SDLT transaction if the contract was substantially performed before the first relevant date.

    (3) In any other case, the fact that the contract was substantially performed before the implementation date does not affect the matter.

    Accordingly, the effective date of the transaction is the date of completion.'.

   

Mr Michael Howard
Mr Howard Flight [R]
Mr Stephen O'Brien
Mr Mark Prisk
David Maclean
Mr David Wilshire

47

Page     242,     line     22     [Schedule     19],     leave out 'stamp duty land' and insert 'property transaction'.

   

Mr Michael Howard
Mr Howard Flight [R]
Mr Stephen O'Brien
Mr Mark Prisk
David Maclean
Mr David Wilshire

48

Page     242,     line     26     [Schedule     19],     leave out 'stamp duty land' and insert 'property transaction'.

   

Mr Michael Howard
Mr Howard Flight [R]
Mr Stephen O'Brien
Mr Mark Prisk
David Maclean
Mr David Wilshire

49

Page     242,     line     37     [Schedule     19],     leave out 'stamp duty land' and insert 'property transaction'.


   

Mr Michael Howard
Mr Howard Flight [R]
Mr Stephen O'Brien
Mr Mark Prisk
David Maclean
Mr David Wilshire

107

Page     243,     line     10     [Schedule     19],     leave out 'stamp duty land' and insert 'property transaction'.

   

Mr Michael Howard
Mr Howard Flight [R]
Mr Stephen O'Brien
Mr Mark Prisk
David Maclean
Mr David Wilshire

50

Page     243,     line     13     [Schedule     19],     leave out 'SDLT' and insert 'PTT'.

 
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Prepared 1 Jul 2003