Disposals of UK land etc: payments on account of capital gains tax

Finance (No. 3) Bill – in a Public Bill Committee at 11:30 am on 29th November 2018.

Alert me about debates like this

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

Photo of George Howarth George Howarth Labour, Knowsley

With this it will be convenient to discuss the following:

Amendment 31, in schedule 2, page 171, line 18, at end insert—

‘(4) The provisions in this paragraph may not come into effect until the Treasury has published the results of any consultation conducted by the Commissioners with representative bodies concerning awareness of the provisions among those who will be covered by them.’

This amendment would delay the commencement of the paragraph in Schedule 2 relating to the obligation to make a return in respect of a disposal to which the Schedule applies, until the Treasury has released details of HMRC‘s consultation with representative bodies concerning awareness of the provisions amongst those who may be covered by them.

Amendment 32, in schedule 2, page 176, line 21, at end insert—