House of Commons Amendments

House of Commons

Session 2007 - 08
Internet Publications
Other Bills before Parliament

247

House of Commons

Tuesday 10th June 2008

Public Bill Committee

New Amendments handed in are marked thus

Other Amendments not tabled within the required notice period are marked thus

Finance Bill

(Except Clauses 3, 5, 6, 15, 21, 49, 90 and 117

and new Clauses amending section 74 of the Finance Act 2003)

Note

The Amendments have been arranged in accordance with the Order of the

Committee [6th May].

Mr Jeremy Browne

Dr Vincent Cable

Mr Colin Breed

Dr John Pugh

163

Schedule  36,  page  352,  line  14,  after ‘An’, insert ‘authorised’.

Mr Jeremy Browne

Dr Vincent Cable

Mr Colin Breed

Dr John Pugh

164

Schedule  36,  page  352,  line  18,  after ‘is’, insert ‘in that person’s possession and’.

Mr Philip Hammond

Mr Mark Hoban

Mr David Gauke

Justine Greening

244

Schedule  36,  page  352,  line  40,  leave out ‘has’ and insert ‘and the taxpayer have’.

Public Bill Committee: 10th June 2008
248

Finance Bill, continued

Mr Philip Hammond

Mr Mark Hoban

Mr David Gauke

Justine Greening

245

Schedule  36,  page  353,  line  1,  after ‘opportunity’, insert ‘to produce the

information or document and’.

Mr Philip Hammond

Mr Mark Hoban

Mr David Gauke

Justine Greening

246

Schedule  36,  page  353,  line  3,  leave out ‘a summary of’.

Mr Philip Hammond

Mr Mark Hoban

Mr David Gauke

Justine Greening

247

Schedule  36,  page  353,  line  15,  at end insert—

‘(6)
No notice shall be given by the First-tier Tribunal unless the person to whom the

notice is addressed and the taxpayer have been given notice of a hearing at which

the Tribunal is to consider the issue of the notice and have been given an

opportunity to attend the hearing and make representations.’.

Mr Philip Hammond

Mr Mark Hoban

Mr David Gauke

Justine Greening

248

Schedule  36,  page  354,  line  13,  leave out ‘may’ and insert ‘must’.

Mr Philip Hammond

Mr Mark Hoban

Mr David Gauke

Justine Greening

249

Schedule  36,  page  354,  line  22,  at end insert ‘(such period to be at least 30 days)’.

Mr Philip Hammond

Mr Mark Hoban

Mr David Gauke

Justine Greening

250

Schedule  36,  page  354,  line  30,  after ‘solely’, insert ‘or substantially’.

Mr Philip Hammond

Mr Mark Hoban

Mr David Gauke

Justine Greening

251

Schedule  36,  page  355,  line  4,  after ‘period’, insert ‘(such period to be at least 30

days)’.

Public Bill Committee: 10th June 2008
249

Finance Bill, continued

Jane Kennedy

219

Schedule  36,  page  355,  line  12,  leave out ‘any’ and insert ‘a person’s’.

Jane Kennedy

220

Schedule  36,  page  355,  line  17,  leave out third ‘the’ and insert ‘that person’s’.

Jane Kennedy

221

Schedule  36,  page  355,  line  18,  leave out ‘of any person’ and insert—

    ‘()
The powers under this paragraph do not include power to enter or inspect any

part of the premises that is used solely as a dwelling.

      ()
In this Schedule—

“business assets” means assets that an officer of Revenue and Customs has

reason to believe are owned, leased or used in connection with the

carrying on of a business by any person, excluding documents,

“business documents” means documents (or copies of documents)—

(a)
that relate to the carrying on of a business by any person, and

(b)
that form part of any person’s statutory records, and

“business premises”, in relation to a person, means premises (or any part of

premises) that an officer of Revenue and Customs has reason to believe

are (or is) used in connection with the carrying on of a business by or on

behalf of the person.

Power to inspect premises used in connection with taxable supplies etc

10A(1)
This paragraph applies where an officer of Revenue and Customs has reason

to believe that—

(a)
premises are used in connection with the supply of goods under

taxable supplies and goods to be so supplied are on those premises,

(b)
premises are used in connection with the acquisition of goods from

other member States under taxable acquisitions and goods to be so

acquired are on those premises, or

(c)
premises are used as a fiscal warehouse.

      (2)
An officer of Revenue and Customs may enter the premises and inspect—

(a)
the premises,

(b)
any goods that are on the premises, and

(c)
any documents on the premises that appear to the officer to relate to

such goods.

      (3)
The powers under this paragraph do not include power to enter or inspect any

part of the premises that is used solely as a dwelling.

      (4)
Terms used both in sub-paragraph (1) and in VATA 1994 have the same

meaning in that sub-paragraph as they have in that Act.

Carrying out inspections

10B’.

Public Bill Committee: 10th June 2008
250

Finance Bill, continued

Mr Jeremy Browne

Dr Vincent Cable

Mr Colin Breed

Dr John Pugh

165

Schedule  36,  page  355,  line  18,  at end insert—

  ‘(1A)
For the purpose of this paragraph an inspection does not include the searching

of premises or any personal effects.’.

Jane Kennedy

222

Schedule  36,  page  355,  line  19,  leave out from ‘this’ to end of line 22 and insert

‘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—
5
(a)
the occupier of the premises has been given at least 7 days’ notice of

the time of the inspection’.

As an Amendment to Jane Kennedy’s proposed Amendment (No. 222):—

Mr Philip Hammond

Mr Mark Hoban

Mr David Gauke

Justine Greening

(a)


Line  5,  leave out ‘7’ and insert ‘14’.

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.

Public Bill Committee: 10th June 2008
251

Finance Bill, continued

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’.

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.’.

Public Bill Committee: 10th June 2008
252

Finance Bill, continued

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’.

Mr Philip Hammond

Mr Mark Hoban

Mr David Gauke

Justine Greening

291

Schedule  36,  page  358,  line  30,  at end insert—


‘Provided that this condition shall not be met one year after evidence of facts,

sufficient in the reasonable opinion of the Commissioners to justify the making

of the assessment or the withdrawal of the relief, have come to their knowledge.’.

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)’.

Public Bill Committee: 10th June 2008
253

Finance Bill, continued

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).

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).