(Except clauses 4, 19, 23, 26 to 29, 87 to 92, 131 and 134 and schedules 1, 5 and 38) - Clause 132 - Mandatory e-filing

Part of Finance Bill – in a Public Bill Committee at 5:15 pm on 25th June 2002.

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Photo of Dawn Primarolo Dawn Primarolo Paymaster General (HM Treasury) 5:15 pm, 25th June 2002

Yes, I confirm that that would be a sensible hook. It covers a wide area. For example, any change to the construction industry scheme to assist contractors would need specification.

I do not wish to prolong the proceedings. The Revenue will consider the principle and ensure that these points are covered. The amendment is unnecessary. We already have the relevant power, and will conduct the necessary discussions. The irony is that the negative procedure allows us to do that speedily, which is why PAYE is done in this way. The thing that the hon. Gentleman did not like this

morning about the clause provides the flexibility to respond to a group of people, albeit a small one, and to respect their deeply held views. I hope that the hon. Member for Buckingham will withdraw the amendment, and accept that his point will be covered in regulations.