Clause 30 - Demands for penalties

Finance Bill – in a Public Bill Committee at 11:15 am on 20th May 2003.

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Question proposed, That the clause stand part of the Bill.

Photo of John Healey John Healey The Economic Secretary to the Treasury

Briefly, and for the record, the clause sets out the procedures by which a demand notice for a penalty will be issued by Customs and Excise. The issue of such a notice is an appealable matter to the independent VAT and duties tribunal. The clause also provides that amounts demanded as penalties are recoverable as though they are Customs duties. That mirrors the arrangements adopted in other civil penalty regimes. I commend the clause to the Committee.

Photo of Stephen O'Brien Stephen O'Brien Shadow Paymaster General

I just wish to say that that is noted and accepted.

Question put and agreed to.

Clause 30 ordered to stand part of the Bill.