Interpretation and Construction of Chapter Ii

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

Alert me about debates like this

Amendments made: No. 27, in page 34, line 44, after 'conduct', insert '(a)'.

No. 28, in page 34, line 45, at end insert 'and(b) where reliance is placed on any other person to perform any task, neither the fact of that reliance nor any dilatoriness or inaccuracy on the part of the person relied upon is a reasonable excuse.'

No. 29, in page 35, line 4, at end insert— '(3A) In any case where—

  1. (a) an amount is due from the Commissioners to any person under section 14(5) of the principal Act, and
  2. (b) that person is liable to pay a sum assessed by way of penalty, interest or surcharge,
the amount referred to in paragraph (a) above shall be set against the sum referred to in paragraph (b) above and, accordingly, to the extent of the set-off, the obligations of the Commissioners and the person concerned shall be discharged.'.—[Mr. Hayhoe.]