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55

 

House of Commons

 
 

Tuesday 10th June 2008

 

Public Bill Committee Proceedings

 

Finance Bill


 

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


 

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


 

[seventeenth and eighteenth sittings]


 

Mr Jeremy Browne

 

Dr Vincent Cable

 

Mr Colin Breed

 

Dr John Pugh

 

Not called  163

 

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

 

Mr Jeremy Browne

 

Dr Vincent Cable

 

Mr Colin Breed

 

Dr John Pugh

 

Not called  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

 

Withdrawn  244

 

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

 

Mr Philip Hammond

 

Mr Mark Hoban

 

Mr David Gauke

 

Justine Greening

 

Not called  245

 

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

 

information or document and’.


 
 

Public Bill Committee Proceedings: 10th June 2008          

56

 

Finance Bill, continued

 
 

Mr Philip Hammond

 

Mr Mark Hoban

 

Mr David Gauke

 

Justine Greening

 

Not called  246

 

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

 

Mr Philip Hammond

 

Mr Mark Hoban

 

Mr David Gauke

 

Justine Greening

 

Not called  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

 

Not called  248

 

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

 

Mr Philip Hammond

 

Mr Mark Hoban

 

Mr David Gauke

 

Justine Greening

 

Not called  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

 

Not called  250

 

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

 

Mr Philip Hammond

 

Mr Mark Hoban

 

Mr David Gauke

 

Justine Greening

 

Not called  251

 

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

 

days)’.

 

Jane Kennedy

 

Agreed to  219

 

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

 

Jane Kennedy

 

Agreed to  220

 

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


 
 

Public Bill Committee Proceedings: 10th June 2008          

57

 

Finance Bill, continued

 
 

Jane Kennedy

 

Agreed to  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’.    

 

Mr Jeremy Browne

 

Dr Vincent Cable

 

Mr Colin Breed

 

Dr John Pugh

 

Not called  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

 

Agreed to  222

 

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


 
 

Public Bill Committee Proceedings: 10th June 2008          

58

 

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—

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

 

Not called  (a)

 

Parliamentary Star - white    

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

 

Mr Jeremy Browne

 

Dr Vincent Cable

 

Mr Colin Breed

 

Dr John Pugh

 

Not called  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

 

Not called  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

 

Not called  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

 

Not called  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

 

Agreed to  223

 

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

 

356.


 
 

Public Bill Committee Proceedings: 10th June 2008          

59

 

Finance Bill, continued

 
 

Mr Philip Hammond

 

Mr Mark Hoban

 

Mr David Gauke

 

Justine Greening

 

Not called  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

 

Not called  253

 

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

 

Mr Philip Hammond

 

Mr Mark Hoban

 

Mr David Gauke

 

Justine Greening

 

Not called  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

 

Not called  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

 

Not called  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

 

Not called  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

 

Withdrawn  173

 

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


 
 

Public Bill Committee Proceedings: 10th June 2008          

60

 

Finance Bill, continued

 
 

Jane Kennedy

 

Agreed to  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

 

Not called  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

 

Agreed to  255

 

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

 

Mr Philip Hammond

 

Mr Mark Hoban

 

Mr David Gauke

 

Justine Greening

 

Not called  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

 

Not selected  257

 

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

 

Mr Philip Hammond

 

Mr Mark Hoban

 

Mr David Gauke

 

Justine Greening

 

Not called  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

 

Withdrawn  174

 

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


 
 

Public Bill Committee Proceedings: 10th June 2008          

61

 

Finance Bill, continued

 
 

Mr Philip Hammond

 

Mr Mark Hoban

 

Mr David Gauke

 

Justine Greening

 

Not called  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

 

Not called  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

 

Not called  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

 

Not called  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

 

Not called  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

 

Not called  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)’.


 
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