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Clause 43

Volume 895: debated on Thursday 17 July 1975

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Payment Of Tax: General

Amendment made: No. 67, in page 35, line 27, after 'of', insert a period of'.— [ Mr. Joel Barnett.]

I beg to move Amendment No. 68, in page 36, line 11, at end insert—

'(4A) In section 29(5) of the Taxes Management Act 1970 (notice of assessment), after the words "shall state" there shall be inserted the words "the date on which it is issued and".'.

The right hon. Gentleman might like to discuss Government Amendment No. 69 at the same time.

Thank you, Mr. Deputy Speaker.

In Standing Committee the Opposition moved an amendment to the effect that a notice of assessment should not be valid if it did not contain a statement of the date when it was issued. I pointed out that all prints of assessment notices in current use contained a box for the insertion of the date of issue, but I agreed to consider whether the amendment could be accepted. Amendment No. 68 links that requirement to an existing requirement that the notice of assessment should state the date by which notice of appeal may be given against the assessment. That deals with the points made by hon. Members in Committee.

On Amendment No. 69, again representations were made in Committee, as well as by professional bodies, that the requirement that an application to postpone payment of tax must be made at the same time as the notice of appeal to which it related was too restrictive. I agreed to put down an amendment for Report. This is it.

Amendment agreed to.