(Except clauses 11, 18, 40, 43, 44 and 69 and schedule 8) - Clause 24 - Deduction cases
Finance Bill
2:00 pm
Dawn Primarolo (Paymaster General, HM Treasury; Bristol South, Labour)
I repeat what I said about the working of the point of principle referral. That allows a point to be considered separately from other self-assessment matters, so it can be heard as soon as the relevant facts are known. The point of principle referral will therefore include the extent of the effect of the legislation as well as whether it applied at all. That mechanism, with the referral once the self-assessment processes have been completed, establishes an appeal procedure. The amendments would remove all of that: the issue of every notice would go automatically to the special commissioners, even when there is not a dispute. That would force many claims to be considered and, therefore, much more administration and legal work.