Clause 167 - Fraudulent evasion

Finance Bill – in a Public Bill Committee at 2:30 pm on 12 June 2014.

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Amendments made: 30, in clause 167, page 120, line 27, after “exceeding” insert—

“(i) in England and Wales, £20,000 or, if greater, three times the duty which is unpaid or the payment of which is sought to be avoided, or

(ii) in Scotland or Northern Ireland,”

Amendment 31, in clause 167, page 120, line 40, at end insert—

“(5) Section 85(1) of the Legal Aid, Sentencing and Punishment of Offenders Act 2012 does not apply in relation to the offence under subsection (1), but where such an offence is committed before section 85(1) comes into force the reference in subsection (2)(b)(i) to £20,000 is to be read as a reference to the statutory maximum.”—(Mr Gauke.)

Clause 167, as amended, ordered to stand part of the Bill.

Clauses 168 to 170 ordered to stand part of the Bill.

Schedule 23 agreed to.

Clauses 171 to 189 ordered to stand part of the Bill.

Schedule 24 agreed to.

Clause 190 ordered to stand part of the Bill.

Schedule 25 agreed to.

Clause 191 ordered to stand part of the Bill.

Ordered, That further consideration be now adjourned. —(Amber Rudd.)

Adjourned till Tuesday 17 June at ten minutes past Nine o’clock.