Clause 17 - Requirement of evidence or security
Finance Bill
3:00 pm
Mr John McWilliam (Blaydon, Labour)
With this it will be convenient to discuss the following:
Amendment: No. 1, in
clause 17, page 15, line 42, at end insert—
'(6) If the Commissioners enforce their security to secure payment of any VAT that is due from a person other than the taxable person, the taxable person may recover the amount of that VAT from that other person.'.
Amendment No. 85,
in clause 17, page 16, line 6, leave out subsection (7).