HC Deb 06 July 1960 vol 626 c636

Amendments made: In page 42, line 1, leave out from "fails" to second "or" in line 4 and insert: to comply with the notice or precept". In page 42, line 5, leave out "without reasonable excuse".—[The Solicitor-General.]

The Solicitor-General

I beg to move, in page 42, in line 46, at the end to insert: and in relation to a person's failure to deliver any other return or statement it does not include tax assessed in the name of a partnership on so much of the profits or gains assessed as falls to be included in the total income of any other person". This Amendment reduces the higher penalty in Clause 44, subsection (2), on a member of a partnership who fails to render his personal return. Under the Bill as it stands, the whole of the partnership tax assessed after the end of the year following that in which the return form was served is included in the penalty. The Amendment will reduce the partnership tax to be taken into account to the tax appropriate to the partner's own share of the partnership profit.

Amendment agreed to.

Further Amendment made: In page 43, line 3, leave out from "commenced" to end of line 6.—[The Solicitor-General.]