Mr Mark Prisk (Shadow Minister, Economic Affairs; Hertford & Stortford, Conservative)

I thank the hon. Gentleman for highlighting many of my failings. He is very kind.

Clause 33 relates to what we were discussing earlier regarding those affected, and the temporary relaxation of penalty liabilities. During the consultation on the issue—it is fair to say that it was a thorough consultation—everybody accepted that the relaxation identified here was welcome. We certainly add our support to that.

The crucial requirement here is for clarity. The Paymaster General rightly highlighted the need for clarity in previous debates. Although much of the clause is somewhat convoluted, there is one particular aspect that I would appreciate her confirmation of. After several attempts to read it, I am still unclear about what it means. I refer to subsection (2). It starts:

''In this section 'records relating to an arm's length provision' means such records as might have been requisite for the purpose of making and delivering a correct and complete return,''

which may seem clear, but it goes on:

''so far as relating to the determination of the provision asserted to be the arm's length provision for the purposes of Schedule 28AA to the Taxes Act 1988 in a case where that Schedule applies.''

I confess that, having read that for the eighth time, I am not entirely sure that I am any clearer about what it means. I would appreciate it if the Paymaster General could guide us through that. If the clause is to provide any benefit, it must be crystal clear. The question as to which documents and records are included must be clear. Given that, and given the related information offered in the guidance to taxpayers, will she put firmly on the record which documents are included and which are not?

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