Clause 18 - Joint and several liability of traders in supply chain where tax unpaid
Finance Bill
4:30 pm
Mr Stephen O'Brien (Eddisbury, Conservative)
Clause 18 has been rightly observed to be strongly linked to clause 17, so some of the issues pertaining to clause 18 have already been debated.
There remain some issues in my opinion and that of my right hon. and hon. Friends, which is why we have tabled the amendments. Recognising your earlier guidance about the way in which the amendments will be taken, Mr. McWilliam, I flag up at this point that amendment No. 2 will not be pressed. It has been replaced by the improvements in amendments Nos. 86, 87 and 88, which we tabled later than amendment No. 2, our original amendment.
It will be helpful to examine the amendments together and I suspect that that will necessarily involve something of a stand part debate, with your guidance Mr. McWilliam.