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| Clause 122, page 76, line 13, at end insert ‘except to the extent that the regulations |
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| made under that Schedule provide for a minimum period of less than five days, and |
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| paragraph 14 of that Schedule shall not apply.’. |
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| Clause 124, page 77, line 31, at end add— |
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| | ‘(6) | No such order may be made unless the Commissioners have laid before the House |
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| | of Commons a report on the procedure they will adopt under section 122(2) and |
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| | the House of Commons has come to a resolution to the effect that that procedure |
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| | ensures adequate taxpayer safeguards.’. |
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| Clause 125, page 77, line 36, after ‘Commissioners’, insert ‘or the person |
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| Clause 125, page 77, line 36, at end insert— |
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| | ‘(2A) | The person concerned may appeal to the First-tier Tribunal against a decision by |
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| | the Commissioners under subsection (2) if that decision can be reasonably shown |
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| | to have had a significant adverse effect on the financial stability of the person |
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| Clause 125, page 77, line 36, at end insert— |
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| | ‘(2A) | Where there is more than one debit in relation to a person, any set-off under |
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| | subsection (2) shall be treated as reducing those debits in the manner and in the |
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| | order which will result in the greatest reduction of the person’s indebtedness to |
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| | (2B) | On making any set-off under subsection (2) in relation to a person, the |
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| | Commissioners shall forthwith notify the person in writing.’. |
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| | Negatived on division 284 |
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| Clause 125, page 78, line 15, at end insert ‘and a sum is payable only when it is |
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| agreed between the parties to be payable or where the person has exhausted all possible |
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| Clause 125, page 78, line 26, at end add— |
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| | ‘(10) | The Commissioners may not set a credit that is a tax credit payment against any |
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| | (11) | The Commissioners may not set a credit against any debit that is a tax credit |
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| | overpayment without the consent of the person or persons from whom the |
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| | Commissioners seek to recover the overpayment. |
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| | (12) | In subsection (10) above, a “tax credit payment” is a payment of working tax |
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| | credit or child tax credit under the Tax Credits Act 2002. |
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| | (13) | In subsection (11) above, a “tax credit overpayment” is an amount that is liable |
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| | to be repaid to the Commissioners under section 28 of the Tax Credit Act 2002.’. |
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| Clause 125, page 78, line 26, at end add— |
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| | ‘(14) | A person may appeal to the First-tier Tribunal against any decision of the |
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| | Commissioners under subsection (2). |
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| | (15) | Notice of an appeal must be given— |
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| | (b) | before the end of the period of 30 days beginning with the date on which |
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| | the Commissioners’ notification under subsection (2B) was issued. |
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| | (16) | On an appeal under subsection (14), the First-tier Tribunal may— |
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| | (a) | confirm the decision, |
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| | (c) | substitute for the decision another decision that the Commissioners had |
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| | power to make having regard to subsection (2A).’. |
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| Clause 126, page 78, line 31, leave out ‘that’ and insert ‘a’. |
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| Clause 126, page 78, line 32, at end insert ‘or a post-insolvency debit against a pre- |
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| | Clauses 127 to 129 Agreed to. |
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| Clause 130, page 83, line 1, leave out from ‘section’ to end of line 2 and add ‘may |
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| not be made unless a draft of the regulations has been laid before, and approved by a |
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| resolution of, the House of Commons.’. |
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| Clause 132, page 83, line 36, at end insert ‘in the absence of evidence to the |
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| Clause 132, page 83, line 38, leave out from ‘enactment’ to end of line 39. |
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| | Clauses 133 to 137 Agreed to. |
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| Clause 138, page 86, line 37, leave out ‘electronic’. |
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| | Clause Agreed to on division. |
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| Schedule 45, page 416, line 29, leave out ‘the dwelling’ and insert ‘it’. |
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| Schedule 45, page 416, line 34, at the end insert— |
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| | ‘(c) | any place which is not within the curtilage of a dwelling house and |
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| | (ii) | used for the purposes of keeping a vehicle subject to private |
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| Schedule 45, page 417, line 12, leave out ‘is so produced’. |
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| Schedule 45, page 417, line 41, at end insert— |
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| | ‘(2A) | In sub-paragraph (2), after “direction, may” insert “enter the place and”.’. |
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| | Schedule, as amended, Agreed to. |
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| | Clauses 140 to 144 Agreed to. |
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| Clause 145, page 89, line 21, leave out from ‘substitute’ to end of line 23 and insert |
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| ‘“the withdrawal of approval of— |
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| | (i) | an environmental body by the regulatory body; |
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| | (ii) | the regulatory body by the Commissioners; and |
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| | (iii) | an environmental body by the Commissioners on an occasion |
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| | when the Commissioners have assessed that serious non- |
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| | compliance has occurred on the part of an environmental |
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| [Adjourned till Tuesday 17th June at 10.30 a.m. |
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