Clause 18 - Joint and several liability of traders in supply chain where tax unpaid
Finance Bill
4:30 pm
Mr John McWilliam (Blaydon, Labour)
With this it will be convenient to discuss the following:
Amendment No. 87, in
clause 18, page 16, line 37, leave out from first 'supply' to 'would' in line 38.
Amendment No. 121, in
clause 18, page 17, line 14, after 'if' insert 'he knew'.
Amendment No. 122, in
clause 18, page 17, line 17, leave out 'on the open market' and insert
'(taking account of the circumstances of the market in which such prior supply took place as were known to him).'.
Amendment No. 88, in
clause 18, page 17, line 24, at end insert—
'(8A) Where any VAT becomes payable and is paid by a taxable person pursuant to this section he shall be entitled—
(a) to recover that amount from the supplier, and
(b) for that purpose to require the Commissioners to give him a certificate specifying that amount,
and any such certificate shall be conclusive evidence of the facts stated in it.'.
Amendment No. 2, in
clause 18, page 17, line 31, at end insert—
'(11) A person served with a notice under this section may recover any amount that he pays to the Commissioners pursuant to the notice from the person who, apart from this section, would be liable for the VAT specified in the notice.'.