House of Commons Public Bill Committee Proceedings

House of Commons

Session 2007 - 08
Internet Publications
Other Bills before Parliament

Public Bill Committee Proceedings: 10th June 2008
62

Finance Bill, continued

Mr Philip Hammond

Mr Mark Hoban

Mr David Gauke

Justine Greening

Not called  292

Schedule  36,  page  362,  line  6,  after ‘records’, insert ‘for VAT purposes’.

Mr Philip Hammond

Mr Mark Hoban

Mr David Gauke

Justine Greening

Not called  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’.

Mr Philip Hammond

Mr Mark Hoban

Mr David Gauke

Justine Greening

Withdrawn  264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

Not called  178

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

Mr Jeremy Browne

Dr Vincent Cable

Mr Colin Breed

Dr John Pugh

Not called  179

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

Mr Philip Hammond

Mr Mark Hoban

Mr David Gauke

Justine Greening

Not called  293

Schedule  36,  page  366,  line  5,  at end insert ‘, and in particular where the taxpayer

satisfies HMRC or on appeal the First-tier Tribunal that at the time of the failure or

obstruction he did not have access to, and could not afford, professional advice.’.

Public Bill Committee Proceedings: 10th June 2008
63

Finance Bill, continued

Mr Jeremy Browne

Dr Vincent Cable

Mr Colin Breed

Dr John Pugh

Not called  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

Not called  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

Not called  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.’.

Mr Jeremy Browne

Dr Vincent Cable

Mr Colin Breed

Dr John Pugh

Not called  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

Withdrawn  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

Agreed to  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,’.

Public Bill Committee Proceedings: 10th June 2008
64

Finance Bill, continued

Mr Philip Hammond

Mr Mark Hoban

Mr David Gauke

Justine Greening

Not selected  267

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

Mr Jeremy Browne

Dr Vincent Cable

Mr Colin Breed

Dr John Pugh

Not called  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

Not called  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.’.

Mr Philip Hammond

Mr Mark Hoban

Mr David Gauke

Justine Greening

Not called  269

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

Mr Philip Hammond

Mr Mark Hoban

Mr David Gauke

Justine Greening

Negatived on division  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

Agreed to  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

Agreed to  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’.

Public Bill Committee Proceedings: 10th June 2008
65

Finance Bill, continued

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

Jane Kennedy

Agreed to  228

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

Schedule, as amended, Agreed to.

Jane Kennedy

Agreed to  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

Agreed to  230

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

Jane Kennedy

Agreed to  231

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

Jane Kennedy

Agreed to  232

Clause  109,  page  68,  line  29,  leave out ‘provision’ and insert ‘enactment’.

Jane Kennedy

Agreed to  233

Clause  109,  page  68,  line  37,  leave out ‘a provision’ and insert ‘an enactment’.

Mr Jeremy Browne

Dr Vincent Cable

Mr Colin Breed

Dr John Pugh

Withdrawn  190

Clause  109,  page  69,  line  24,  leave out from first ‘is’ to end of line 26 and insert ‘an

officer of Revenue and Customs,’.

Jane Kennedy

Agreed to  234

Clause  109,  page  69,  line  29,  after ‘includes’, insert ‘an enactment contained in’.

Clause, as amended, Agreed to.

Clause 110 Agreed to.

Public Bill Committee Proceedings: 10th June 2008
66

Finance Bill, continued

Mr Philip Hammond

Mr Mark Hoban

Mr David Gauke

Justine Greening

Withdrawn  294

Schedule  37,  page  376,  line  30,  after ‘regulations’, insert ‘made under paragraph

2(3A) and (3B) of Schedule 11 to the Value Added Tax Act 1994 or such other specific

provisions as Parliament may from time to time determine’.

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  191

Schedule  37,  page  377,  line  9,  leave out from ‘cases’ to end of line 13.

Mr Philip Hammond

Mr Mark Hoban

Mr David Gauke

Justine Greening

Not called  275

Schedule  37,  page  377,  line  13,  at end insert—

‘(5D)
Regulations under subsection (3A) may not be made unless a draft of them has

been laid before, and approved by resolution of, the House of Commons.’.

Mr Jeremy Browne

Dr Vincent Cable

Mr Colin Breed

Dr John Pugh

Withdrawn  192

Schedule  37,  page  377,  line  31,  leave out ‘in writing’.

Mr Philip Hammond

Mr Mark Hoban

Mr David Gauke

Justine Greening

Not called  295

Schedule  37,  page  377,  line  31,  after ‘writing’, insert ‘in relation to a particular

taxpayer’.

Mr Jeremy Browne

Dr Vincent Cable

Mr Colin Breed

Dr John Pugh

Not called  193

Schedule  37,  page  377,  line  32,  at end insert ‘and received in writing by each

taxpayer to whom the duty under sub-paragraph (1) applies.’.

Public Bill Committee Proceedings: 10th June 2008
67

Finance Bill, continued

Mr Philip Hammond

Mr Mark Hoban

Mr David Gauke

Justine Greening

Not called  276

Schedule  37,  page  377,  line  42,  at end insert—

‘(6A)
Regulations under sub-paragraph (2A) may not be made unless a draft of them

has been laid before, and approved by resolution of, the House of Commons.’.

Schedule Agreed to.

Clause 111 Agreed to.

Jane Kennedy

Agreed to  235

Schedule  38,  page  381,  line  45,  leave out ‘involving the client’.

[Adjourned till Thursday at 9.00 a.m.