Clause 152 - General replacement of refrences to
Finance Bill
5:00 pm

Photo of Mr Stephen O'Brien

Mr Stephen O'Brien (Eddisbury, Conservative)

I want to raise a short point on behalf of the Law Society. No amendment is proposed. The clause lists the instances in which the terms ''branch'' or ''agency'' are to be changed in the existing legislation. The Law Society says:

''We are concerned at how these changes are tracked through. For example, sub-clause (2) states that section 606(13) of the Taxes Act 1988 is amended, yet this section refers back to the definition in section 118 of the Taxes Management Act 1970, which is itself repealed in its entirety by Schedule 43 in the Bill.''

Is there a consequential amendment to come, possibly on Report?

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