Clause 30 - Charge and main rate for financial year 2003
Finance Bill
2:45 pm

Photo of Mr Howard Flight

Mr Howard Flight (Arundel and South Downs, Conservative)

In accordance with my declaration on the Order Paper, I should declare an interest as a director of a company that pays tax. I apologise for not having done so in my opening remarks.

On the issue of making advance payments, will the Minister focus particularly on the concept that there should be no penalties where instalment payments are wrong as a result of waiting on clarification of the tax treatment of an issue from the Inland Revenue? However, we can discuss that when we come to the new clause.

Question put and agreed to.

Clause 30 ordered to stand part of the Bill.

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