Clause 18 - Joint and several liability of traders in supply chain where tax unpaid
Finance Bill
5:45 pm
Question accordingly negatived.
Amendments made: No. 61, in
clause 18, page 17, line 33, at end insert—
'(2A) In section 84(3) of that Act (appeals not to be entertained unless the VAT has been paid or deposited, except where that would cause hardship) for ''or (q)'' substitute '', (q) or (ra)''.'.
No. 62, in
clause 18, page 17, line 34, at end insert
'except subsection (2A) which applies in relation to any appeal notice of which is given on or after the day on which this Act is passed'.—[Mr. Healey.]
Clause 18, as amended, ordered to stand part of the Bill.
Further consideration adjourned.—[Mr. Sutcliffe.]
Adjourned accordingly at one minute past Six o'clock till Tuesday 20 May at five minutes to Nine o'clock.