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The Default Surcharge

Volume 82: debated on Wednesday 10 July 1985

The text on this page has been created from Hansard archive content, it may contain typographical errors.

Amendments made: No. 16, in page 20, line 37, leave out from 'If' to 'an' in line 39 and insert

'a surcharge liability notice is served by reason of default in respect of two prescribed accounting periods and the second of those periods ends at or before the expiry of'.

No. 17, in page 21, line 34, leave out from beginning to end of line 41 and insert—

  • '(a) the return or, as the case may be, the tax shown on the return was despatched at such a time and in such a manner that it was reasonable to expect that it would be received by the Commissioners within the appropriate time limits, or
  • (b) there is a reasonable excuse for the return or tax not having been so despatched'.
  • No. 18. in page 21, line 42, leave out from 'and' to end of line 43 and insert

    'for the purposes of the preceding provisions of this section he shall be treated as not having been in default in respect of the prescribed accounting period in question (and, accordingly, any surcharge liability notice the service of which depended upon that default shall be deemed not to have been served)'.— [Mr. Hayhoe.]