Schedule 3
Finance Bill
5:30 pm

Theresa Villiers (Shadow Chief Secretary To the Treasury, Treasury; Chipping Barnet, Conservative)
The Financial Secretary is generous in giving way and I appreciate it. However, I draw his attention to the point that I made in my remarks on proposed section 61B(2)(d), that one “influences” if one
“influences or controls the company’s finances or any of its activities”.
People do not engage accountants and pay them fees unless they expect them to influence their company’s finances or its activities. Otherwise, why have an accountant?
