House of Commons portcullis
House of Commons
Session 2007 - 08
Internet Publications
Other Bills before Parliament


 
 

Public Bill Committee: 5th June 2008                  

210

 

Finance Bill, continued

 
 

‘Part of this Schedule may be carried out only—

 

(a)    

at a time agreed to by the occupier of the premises, or

 

(b)    

if sub-paragraph (3) is satisfied, at any reasonable time.

 

      (3)  

This sub-paragraph is satisfied if—

 

(a)    

the occupier of the premises has been given at least 7 days’ notice of

 

the time of the inspection’.

 

Mr Jeremy Browne

 

Dr Vincent Cable

 

Mr Colin Breed

 

Dr John Pugh

 

166

 

Schedule  36,  page  355,  line  22,  leave out ‘24’and insert ‘72’.

 

Mr Jeremy Browne

 

Dr Vincent Cable

 

Mr Colin Breed

 

Dr John Pugh

 

167

 

Schedule  36,  page  355,  line  24,  leave out from first ‘the’ to end of line 25 and insert

 

‘approval of the First-tier Tribunal has been obtained under paragraph 11.’.

 

Mr Jeremy Browne

 

Dr Vincent Cable

 

Mr Colin Breed

 

Dr John Pugh

 

168

 

Schedule  36,  page  355,  line  32,  leave out from ‘person’ to end of line 34.

 

Mr Jeremy Browne

 

Dr Vincent Cable

 

Mr Colin Breed

 

Dr John Pugh

 

169

 

Schedule  36,  page  355,  line  35,  leave out from ‘state’ to end of line 36 and insert—

 

‘(a)    

the rights of the occupier of the premises that are to be searched, and

 

(b)    

the rights of any person to whom paragraph 10(1) may apply.’.

 

Jane Kennedy

 

223

 

Schedule  36,  page  355,  line  40,  leave out from beginning to end of line 10 on page

 

356.

 

Mr Philip Hammond

 

Mr Mark Hoban

 

Mr David Gauke

 

Justine Greening

 

252

 

Schedule  36,  page  356,  line  3,  after ‘records’, insert ‘so far as they relate to the

 

business’.


 
 

Public Bill Committee: 5th June 2008                  

211

 

Finance Bill, continued

 
 

Mr Philip Hammond

 

Mr Mark Hoban

 

Mr David Gauke

 

Justine Greening

 

253

 

Schedule  36,  page  356,  line  5,  at end insert ‘wholly or mainly’.

 

Mr Philip Hammond

 

Mr Mark Hoban

 

Mr David Gauke

 

Justine Greening

 

254

 

Schedule  36,  page  356,  line  6,  after ‘business’, insert ‘, or from which a business is

 

substantially carried on’.

 

Mr Jeremy Browne

 

Dr Vincent Cable

 

Mr Colin Breed

 

Dr John Pugh

 

170

 

Schedule  36,  page  356,  line  36,  leave out from ‘(b)’ to ‘a’.

 

Mr Jeremy Browne

 

Dr Vincent Cable

 

Mr Colin Breed

 

Dr John Pugh

 

171

 

Schedule  36,  page  356,  line  39,  at end insert—

 

  ‘(2A)  

A taxpayer to whom a third party notice relates may also request a copy of the

 

document, and an officer of Revenue and Customs must comply with such a

 

request without charge.’.

 

Mr Jeremy Browne

 

Dr Vincent Cable

 

Mr Colin Breed

 

Dr John Pugh

 

172

 

Schedule  36,  page  357,  line  3,  at end insert ‘and any consequential losses

 

suffered.’.

 

Mr Jeremy Browne

 

Dr Vincent Cable

 

Mr Colin Breed

 

Dr John Pugh

 

173

 

Schedule  36,  page  357,  line  39,  leave out from first ‘notice’ to end of line 40.

 

Jane Kennedy

 

224

 

Schedule  36,  page  358,  line  10,  at end insert ‘in relation to the chargeable period’.


 
 

Public Bill Committee: 5th June 2008                  

212

 

Finance Bill, continued

 
 

Mr Philip Hammond

 

Mr Mark Hoban

 

Mr David Gauke

 

Justine Greening

 

255

 

Schedule  36,  page  358,  line  40,  leave out ‘6’ and insert ‘4’.

 

Mr Philip Hammond

 

Mr Mark Hoban

 

Mr David Gauke

 

Justine Greening

 

256

 

Schedule  36,  page  358,  line  41,  at end insert—

 

‘20A      

An information notice given for the purpose of checking the tax position of a

 

company that has ceased to exist may not be given more than 6 years after the

 

company ceased to exist.’.

 

Mr Philip Hammond

 

Mr Mark Hoban

 

Mr David Gauke

 

Justine Greening

 

257

 

Schedule  36,  page  359,  line  3,  after ‘which’, insert ‘(a)’.

 

Mr Philip Hammond

 

Mr Mark Hoban

 

Mr David Gauke

 

Justine Greening

 

258

 

Schedule  36,  page  359,  line  6,  at end insert ‘or

 

(b)    

such a claim could have been maintained if the information or document

 

had been obtained in the course of correspondence between a lawyer and

 

a client’.

 

Mr Jeremy Browne

 

Dr Vincent Cable

 

Mr Colin Breed

 

Dr John Pugh

 

174

 

Schedule  36,  page  360,  line  28,  leave out sub-paragraphs (2) and (3).

 

Mr Philip Hammond

 

Mr Mark Hoban

 

Mr David Gauke

 

Justine Greening

 

259

 

Schedule  36,  page  360,  line  28,  leave out sub-paragraph (2).


 
 

Public Bill Committee: 5th June 2008                  

213

 

Finance Bill, continued

 
 

Mr Jeremy Browne

 

Dr Vincent Cable

 

Mr Colin Breed

 

Dr John Pugh

 

Mr Philip Hammond

 

Mr Mark Hoban

 

Mr David Gauke

 

Justine Greening

 

175

 

Schedule  36,  page  360,  line  35,  leave out from second ‘notice’ to end of line 37.

 

Mr Jeremy Browne

 

Dr Vincent Cable

 

Mr Colin Breed

 

Dr John Pugh

 

176

 

Schedule  36,  page  360,  line  37,  at end insert—

 

  ‘(1A)  

A taxpayer to whom a third party notice relates may also appeal to the First-

 

tier Tribunal against the notice or any requirement of the notice.’.

 

Mr Jeremy Browne

 

Dr Vincent Cable

 

Mr Colin Breed

 

Dr John Pugh

 

177

 

Schedule  36,  page  360,  line  38,  leave out sub-paragraphs (2) and (3).

 

Mr Philip Hammond

 

Mr Mark Hoban

 

Mr David Gauke

 

Justine Greening

 

261

 

Schedule  36,  page  361,  line  13,  leave out from first ‘the’ to end of line 14 and insert

 

‘First-tier Tribunal’.

 

Mr Philip Hammond

 

Mr Mark Hoban

 

Mr David Gauke

 

Justine Greening

 

262

 

Schedule  36,  page  361,  line  25,  leave out from ‘Tribunal’ to end of line 28 and

 

insert ‘(such period to be at least 30 days starting with the day after the notification of the

 

decision to the person to whom the information notice was given)’.

 

Mr Philip Hammond

 

Mr Mark Hoban

 

Mr David Gauke

 

Justine Greening

 

263

 

Schedule  36,  page  362,  line  24,  at end insert ‘and of the company or companies that

 

the Officer believes are subsidiary undertakings and the notice shall be taken as relating

 

only to the companies so specified’.


 
 

Public Bill Committee: 5th June 2008                  

214

 

Finance Bill, continued

 
 

Mr Philip Hammond

 

Mr Mark Hoban

 

Mr David Gauke

 

Justine Greening

 

264

 

Schedule  36,  page  364,  line  40,  at end insert—

 

‘(3)    

A penalty may not be imposed under this paragraph until—

 

(a)    

30 days after the penalty under paragraph 37 is imposed, or

 

(b)    

if later, 30 days after any appeal under paragraph 45 against that penalty

 

is determined.’.

 

Mr Jeremy Browne

 

Dr Vincent Cable

 

Mr Colin Breed

 

Dr John Pugh

 

178

 

Schedule  36,  page  365,  line  29,  leave out paragraph 41.

 

Mr Jeremy Browne

 

Dr Vincent Cable

 

Mr Colin Breed

 

Dr John Pugh

 

179

 

Schedule  36,  page  365,  line  43,  after ‘Customs’, insert ‘or the First-tier Tribunal’.

 

Mr Jeremy Browne

 

Dr Vincent Cable

 

Mr Colin Breed

 

Dr John Pugh

 

180

 

Schedule  36,  page  366,  line  43,  leave out from ‘issued’ to end of line 1 on page

 

367.

 

Mr Philip Hammond

 

Mr Mark Hoban

 

Mr David Gauke

 

Justine Greening

 

265

 

Schedule  36,  page  367,  line  1,  leave out ‘HMRC’ and insert ‘the First-tier

 

Tribunal’.

 

Mr Philip Hammond

 

Mr Mark Hoban

 

Mr David Gauke

 

Justine Greening

 

266

 

Schedule  36,  page  367,  line  42,  leave out sub-paragraph (4) and insert—

 

    ‘(4)  

The proceedings before the Upper Tribunal shall be conducted in the same way

 

as an appeal against a tax assessment.

 

    (4A)  

In particular, the person shall be entitled—

 

(a)    

to appear before and be heard by the Upper Tribunal, or

 

(b)    

to make representations to the Tribunal in writing.’.


 
 

Public Bill Committee: 5th June 2008                  

215

 

Finance Bill, continued

 
 

Mr Jeremy Browne

 

Dr Vincent Cable

 

Mr Colin Breed

 

Dr John Pugh

 

181

 

Schedule  36,  page  368,  line  12,  leave out ‘issued’ and insert ‘received’.

 

Mr Jeremy Browne

 

Dr Vincent Cable

 

Mr Colin Breed

 

Dr John Pugh

 

182

 

Schedule  36,  page  369,  line  33,  leave out from ‘Schedule’ to end of line 34 and

 

insert ‘may not be made unless a draft of the regulations has been laid before, and

 

approved by a resolution of, the House of Commons.’.

 

Jane Kennedy

 

225

 

Schedule  36,  page  370,  line  3,  at end insert—

 

‘“premises” includes—

 

(c)    

any building or structure,

 

(d)    

any land, and

 

(e)    

any means of transport,’.

 

Mr Philip Hammond

 

Mr Mark Hoban

 

Mr David Gauke

 

Justine Greening

 

267

 

Schedule  36,  page  370,  line  12,  at beginning insert ‘(1)’.

 

Mr Jeremy Browne

 

Dr Vincent Cable

 

Mr Colin Breed

 

Dr John Pugh

 

183

 

Schedule  36,  page  370,  line  14,  leave out from ‘who’ to end of line 15 and insert

 

‘holds the position of Inspector of Taxes within Revenue and Customs.’.

 

Mr Philip Hammond

 

Mr Mark Hoban

 

Mr David Gauke

 

Justine Greening

 

268

 

Schedule  36,  page  370,  line  15,  at end insert—

 

    ‘(2)  

The Commissioners shall publish—

 

(a)    

the criteria by which they determine who should be authorised for any

 

particular provision, and

 

(b)    

for each provision requiring an authorised officer, the names of all

 

officers who are so authorised.’.


 
 

Public Bill Committee: 5th June 2008                  

216

 

Finance Bill, continued

 
 

Mr Philip Hammond

 

Mr Mark Hoban

 

Mr David Gauke

 

Justine Greening

 

269

 

Schedule  36,  page  370,  line  29,  leave out sub-paragraph (3).

 

Mr Philip Hammond

 

Mr Mark Hoban

 

Mr David Gauke

 

Justine Greening

 

270

 

Schedule  36,  page  371,  line  45,  leave out ‘present and future liability’ and insert

 

‘or present liability or any future liability to the extent that it depends in whole or in part

 

to any past or present transactions’.

 

Jane Kennedy

 

226

 

Schedule  36,  page  373,  line  12,  at end insert—

 

‘68A      

In section 29(6)(c) (assessment where loss of tax discovered), omit “, whether

 

in pursuance of a notice under section 19A of this Act or otherwise”.’.

 

Jane Kennedy

 

227

 

Schedule  36,  page  373,  line  20,  at end insert—

 

‘71A (1)  

Section 107A (relevant trustees) is amended as follows.

 

      (2)  

In subsection (2)(a), for “, 95 or 97AA” substitute ‘or 95’.

 

      (3)  

In subsection (3)(a), omit “or 97AA(1)(b)”.’.

 

Jane Kennedy

 

228

 

Schedule  36,  page  376,  line  8,  leave out ‘118’ and insert ‘115’.

 


 

Jane Kennedy

 

229

 

Clause  109,  page  68,  line  25,  at end insert ‘, or

 

(d)    

makes any other provision in connection with a requirement mentioned

 

in paragraph (a) or (b).’.

 

Jane Kennedy

 

230

 

Clause  109,  page  68,  line  26,  leave out ‘A provision’ and insert ‘An enactment’.

 

Jane Kennedy

 

231

 

Clause  109,  page  68,  line  27,  leave out ‘provision’ and insert ‘enactment’.


 
previous section contents continue
 
House of Commons home page Houses of Parliament home page House of Lords home page search page enquiries

© Parliamentary copyright 2008
Revised 5 June 2008