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Schedule 46

Part of Finance Bill – in a Public Bill Committee at 12:45 pm on 23rd June 2009.

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Amendments made: 294, in schedule 46, page 343, line 3, leave out from ‘enable’ to end of line 4 and insert

‘the company’s relevant liabilities to be calculated accurately in all material respects.’.

Amendment 295, in schedule 46, page 343, leave out lines 7 and 8 and insert—

‘( ) “Relevant liabilities”, in relation to a company, means liabilities in respect of—

(a) corporation tax (including any amount assessable or chargeable as if it were corporation tax),

(b) value added tax,

(c) amounts for which the company is accountable under PAYE regulations,

(d) insurance premium tax,

(e) stamp duty land tax,

(f) stamp duty reserve tax,

(g) petroleum revenue tax,

(h) customs duties, and

(i) excise duties.’.

Amendment 296, in schedule 46, page 343, leave out lines 10 to 15 and insert—