Clause 25 - Penalty for evasion
Finance Bill
10:30 am
Mr Stephen O'Brien (Eddisbury, Conservative)
I acknowledge with gratitude the approach that has been taken on clauses 34 and 35 with their attendant amendments. I dare say that I speak on behalf of all Committee members in thanking you, Sir Nicholas, for giving us guidance on the rest of today's business and particularly the timing of both tea and comfort. I am grateful to you for helping the Committee.
Turning to clause 25, the concept of dishonesty in evasion is retained, although there may be a question about the burden of proof because there is no need for the conduct in question to give rise to any criminal liability. The Minister's response on clause 24, and particularly his response to the hon. Member for North Norfolk, was helpful. The argument strayed into clause 25 and the hon. Gentleman has obviously received representations, as I have, about its application in relation to human rights and, therefore, the Police and Criminal Evidence Act 1984.
The Minister set out clearly the reasons for the possibility that the 1984 Act does not automatically apply in such cases. That went some way to alleviate some of the issues that have been raised in representations to us about clause 25. As a result of this short debate, the Minister will be able to add to that. The concern was that there might be an absence of due process. We were not minded to table amendments to the clause, but I await the Minister's response, although his response to clause 24 went a long way to assist me.