[Sir Nicholas Winterton in the Chair]

If hon. Members want to take jackets or cardigans off, they are free to do so, as I indicated earlier.Clause 34 Time limit and right to further review

I beg to move amendment No. 123, in clause 34, page 26, line 23, leave out 'given' and insert 'issued by the taxpayer'.

I beg to move amendment No. 131, in clause 35, page 27, line 13, leave out 'confirmed the decision' and insert 'varied the decision as requested by the applicant'.

I beg to move amendment No. 158, in clause 37, page 28, line 4, leave out '35' and insert '36'. Clause 37 provides for appeals against decisions by Customs and Excise to be settled by agreement....

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

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

I beg to move amendment No. 99, in clause 147, page 85, line 29, leave out 'business of the company' and insert 'company's trade'.

I beg to move amendment No. 95, in clause 149, page 89, line 15, at end insert— '(3A) Where the UK representative of a non-resident company is a person separate from that company it shall...

I beg to move amendment No. 97, in clause 150, page 90, leave out lines 5 to 7. This is a probing amendment relating to non-resident companies and the extent of charge to income tax. The clause...

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

I beg to move amendment No. 92A, in schedule 26, page 344, leave out lines 36 to 38 and insert— '(c) either— (i) the remuneration he receives in respect of the transaction for the...

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

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

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

I beg to move amendment No. 9, in clause 163, page 106, line 9, at beginning insert 'or would' after the bracket.