Schedule 2 - Penalties: supplementary
Tax Credits
9:30 am
Mr Nigel Beard (Bexleyheath and Crayford, Labour)
With this we may take the following amendments: No. 30, in page 39, line 36, at end insert—
'(1A) In the case of an appeal against a penalty imposed on an employer the Commissioners must have regard to the size of the employer in decisions they take under subparagraph (1) above.'.
No. 29, in page 40, line 27, at end insert
'and in the case of an employer they shall have regard to the size of the employer in any decisions they take under this paragraph'.
No. 43, in page 41, line 17, at end add—
'8 The Board must within one year of this schedule coming into operation consult such organisations as appear to it to be representative of employers, including employers in small and medium sized enterprises, about the operation of this schedule and make a report to Parliament setting out the outcome of such consultations.'.