§ 7.0 p.m.
§ Mr. Boyd-CarpenterI beg to move, in page 15, line 18, to leave out from the first "the," to "then," in line 19, and to insert:
Commissioners are satisfied that the inaccuracy was inadvertent and immaterial except for statistical purposes.This Amendment arises out of the discussions in the Select Committee during the course of which a form of words was suggested to deal with cases of inaccurate statements made in respect of non-dutiable articles relating, that is to say, to information desired mainly for statistical or currency control purposes. The form of words put in at the time did not seem quite appropriate—it was put in on the spur of the moment—and we think that this Amendment will protect accidental statements made without any intent either to defraud the Revenue or with any improper intent. A person disclosing an error will be covered by this Amendment.
§ Amendment agreed to.
§ Clause, as amended, ordered to stand part of the Bill.
§ Clauses 29 to 36 ordered to stand part of the Bill.