Clause 124 - Miscellaneous amendments of Schedule 36 to FA 2008

Part of Finance (No. 2) Bill – in a Public Bill Committee at 2:45 pm on 27th April 2021.

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Photo of James Murray James Murray Shadow Financial Secretary (Treasury) 2:45 pm, 27th April 2021

We recognise that clause 124 and schedule 33 make miscellaneous changes, including to correct a drafting error in schedule 36 of the Finance Act 2008, which governs the issuing of increased daily penalties for failure to comply with an information notice. The schedule also introduces a rule to prevent a third party telling the taxpayer about a third party information notice where the tribunal has decided that is appropriate. We do not oppose the clause and schedule standing part of the Bill.