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1363

 

House of Commons

 
 

Notices of Amendments

 

given on

 

Tuesday 19th June 2007

 

For other Amendment(s) see the following page(s) of Supplement to Votes:

 

1131, 1185-86, 1291 and 1353-54

 

Consideration of Bill


 

Finance Bill, as amended, in the Committee and the Public Bill

 

Committee

 

Report on HMRC’s performance in handling VAT applications

 

Mr David Cameron

 

Mr George Osborne

 

Mrs Theresa Villiers

 

Mr Mark Hoban

 

Mr Paul Goodman

 

Mr David Gauke

 

nc3

 

To move the following Clause:—

 

‘(1)    

It shall be the duty of HMRC to prepare and lay before the House of Commons

 

an annual report on their performance in handling applications for—

 

(a)    

registration for VAT, and

 

(b)    

repayment by HMRC of VAT,

 

    

including their performance in meeting any targets currently in force.

 

(2)    

A report under subsection (1) shall include details of the average time taken by

 

HMRC to process applications under subsection (1)(a) and (b), and of any

 

measures introduced by HMRC to reduce the average time, and to improve their

 

performance in meeting any such targets.’.

 

Duty on HMRC to expedite VAT registration and repayment applications

 

Mr David Cameron

 

Mr George Osborne

 

Mrs Theresa Villiers

 

Mr Mark Hoban

 

Mr Paul Goodman

 

Mr David Gauke

 

nc4

 

To move the following Clause:—


 
 

Notices of Amendments: 19th June 2007                  

1364

 

Finance Bill, continued

 
 

‘(1)    

It shall be the duty of HMRC to determine applications for—

 

(a)    

registration for VAT, and

 

(b)    

repayment of VAT by HMRC

 

    

within a maximum period of days from the receipt by them of the relevant

 

application.

 

(2)    

The Treasury must by Order specify the maximum period mentioned in

 

subsection (1), having first consulted HMRC and persons representing small

 

businesses.

 

(3)    

If an application of a kind mentioned in subsection (1) has not been determined

 

by HMRC before expiry of the maximum period specified by the Treasury in

 

accordance with subsection (2), the applicant may apply to the Special

 

Commissioners for a declaration that the application is deemed to have been

 

approved by HMRC.

 

(4)    

The Special Commission must grant an application for a declaration under

 

subsection (3) unless they are satisfied that HMRC has reasonable grounds for

 

having failed to determine an application in accordance with subsections (1) and

 

(2).

 

(5)    

Grounds shall be treated as reasonable under subsection (4) only if they relate to

 

circumstances beyond HMRC’s control.

 


 
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