HC Deb 05 July 1960 vol 626 c368
The Lord Advocate (Mr. William Grant)

I beg to move, in page 50, line 43, at the beginning to insert: For the purposes of this Part of this Act, an assessment made in the partnership name and the tax charged in such an assessment shall, according to the law in Scotland as well as according to the law elsewhere in the United Kingdom, be deemed to be respectively an assessment made on the partners and tax charged on and payable by them. This Amendment arises out of the difference in partnership law in England and in Scotland. Unlike England, in Scotland a partnership is a separate legal entity quite apart from the separate partners. The effect of the Amendment is to ensure that the penalty provision of Clause 44 and Clauses 45 and 47 operate with equal severity, or lack of it, in Scotland and England. It also ensures that the proposed new Clause on the Notice Paper to which I will refer briefly —Modification of Section 50 in relation to Partnerships—shall operate in Scotland as in England.

Mr. Mitchison

Appreciating the difficulties of imprisoning a partnership as distinct from those of imprisoning the partners, we see the point of this Amendment.

Amendment agreed to.

Clause, as amended, ordered to stand part of the Bill.