Clause 2
Finance (No.2) Bill
12:45 pm

Photo of Jeremy Wright

Jeremy Wright (Rugby and Kenilworth, Conservative)

My hon. Friend is entirely right. The clause provides for a review of the original penalty notice to be made by the commissioners, but it does  not indicate that that review should be made by somebody other than the author of the original penalty notice, which would be desirable in the interests of justice. Again, the Minister may wish to assist us.

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