Clause 47 - E-conveyancing
Finance Bill
2:45 pm
Ivan Lewis (Economic Secretary, HM Treasury; Bury South, Labour)
I am happy to provide the hon. Gentleman with that reassurance. Penalties are not levied when we receive a return on time, but HMRC raises a requisition. I hope that that reassures him.
Question put and agreed to.
Clause 47 ordered to stand part of the Bill.