Clause 24 - Deduction cases
Finance Bill
9:15 am
Philip Hammond (Shadow Chief Secretary To the Treasury, Treasury; Runnymede and Weybridge, Conservative)
I beg to move amendment No. 15, in clause 24, page 21, line 4, leave out from 'the' to 'that' in line 5 and insert
'Special Commissioners find, on the balance of probability, following an application by the Commissioners for Her Majesty's Revenue and Customs'.