Clause 2
Finance (No.2) Bill
11:30 am
Paul Goodman (Shadow Minister (Childcare), Treasury; Wycombe, Conservative)
I am grateful.
The amendment draws attention to the word “likely”. At present, the clause states:
“A manufacturer of cigarettes or hand-rolling tobacco shall so far as is reasonably practicable avoid—
(a) supplying cigarettes or hand-rolling tobacco to persons who are likely to smuggle them into the United Kingdom”.
I acknowledge that “likely” has been used in legislation, but it is the view at least of the Chartered Institute of Taxation that the word is a bit vague. We must remember that the assessment of likelihood will be made in due course by the commissioners, so it is important to be clear about the meaning of “likely”.
If I am not misrepresenting the position of the Chartered Institute of Taxation, it suggested that there are two interpretations of “likely”: one is a balance of probabilities, while the other is the alternative legal idea of beyond reasonable doubt. It is obviously important to be clear which meaning the Government have in mind. I take it that the Bill refers to likelihood on a balance of probability. If that were the Government’s view, it might be as well to write it into the Bill.
The Chartered Institute of Taxation said that the term “likely” is not absolute and could range from being likely on a balance of probabilities to beyond reasonable doubt. I will take its advice on the matter. When I read that, it occurred to me that something could be likely on a balance of probabilities and yet it had to be certain beyond reasonable doubt.
Rob Marrisrose—