Clause 242 - Assessments under this Part

Finance Bill – in a Public Bill Committee at 3:30 pm on 17th June 2004.

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Amendment made: No. 464, in

clause 242, page 200, line 42, leave out from 'provision' to end of line 43 and insert

'for and in connection with the making of assessments in respect of—

(a) the unauthorised payments charge,

(b) the unauthorised payments surcharge,

(c) liability to the lifetime allowance charge under section 206(2) (person to whom lump sum death benefit paid),

(d) the scheme sanction charge,

(e) liability under section 259 (trustees etc.liable as scheme administrator),

(f) liability under section 260 (member liable as scheme administrator), and

(g) liability under section 394 of ITEPA 2003 (benefit under employer-financed retirement benefits scheme: charge on responsible person).'.—[Ruth Kelly.]

Clause 242, as amended, ordered to stand part of the Bill.

Clauses 243 ordered to stand part of the Bill.