Clause 33 and schedule 6 represent a welcome and sensible response to the decision taken by the first-tier tribunal in the case of Gallaher v. HMRC. The only question I have for the Financial Secretary is about the fact that the Treasury can withdraw the facility to enter into CT payment plans by statutory instrument, as he alluded to at the end of his remarks. The explanatory notes to the Bill state that the power of repeal
“is intended to be used if the Government determines that CT payment plans are no longer required.”
Could the Financial Secretary give us some sense of the circumstances in which the Government may determine that CT payment plans are no longer required?