Clause 2 - Prohibition of tobacco advertising
Tobacco Advertising and Promotion Bill [Lords]
9:45 am
Mr Tim Loughton (East Worthing and Shoreham, Conservative)
I am following my hon. Friend's argument closely. He said that the Government have interpreted
''carry on business in the United Kingdom''
as meaning a presence. He and I have served on Committees that considered Finance Bills during which new tax regulations had different definitions that meant that the Treasury treated the definition of
people who carry on business in the United Kingdom differently from that under the Bill, which provides further analogies.