Assessments: Time Limits and Supplementary Assessments

Orders of the Day — Finance Bill – in the House of Commons at 9:30 pm on 10th July 1985.

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Photo of Mr Barney Hayhoe Mr Barney Hayhoe , Brentford and Isleworth 9:30 pm, 10th July 1985

I beg to move amendment No. 21, in page 26, line 9, leave out from `if' to end of line 10 and insert 'tax has'.

Photo of Mr Bernard Weatherill Mr Bernard Weatherill , Croydon North East

With this we may discuss Government amendment No. 22.

Photo of Mr Barney Hayhoe Mr Barney Hayhoe , Brentford and Isleworth

The amendment honours assurances that I gave in Committee during discussions on amendment No. 118 to my hon. Friend the Member for Tatton (Mr. Hamilton).

Amendment agreed to.

Amendment made: No. 22, in page 26, line 24, leave out paragraph (b) and insert— '(b) if the circumstances are as set out in subsection (4) above, the modification of subsection (1) above contained in that subsection shall not apply but any assessment which (from the point of view of time limits) could have been made immediately after the death may be made at any time within three years after it.'.—[Mr. Hayhoe.]