HC Deb 31 May 1960 vol 624 cc1254-5
Mr. Barber

I beg to move, in page 74, line 1, to leave out from "who" to "return" in line 2 and to insert: assists in or induces the making or delivery for any purposes of the profits tax of any". This and the next Amendment, relating to Profits Tax, correspond exactly to my right hon. Friend's Amendments to Clause 47.

Amendment agreed to.

Further Amendment made: In page 74, line 3, leave out: "for any purposes of the profits tax" and insert: which he knows to be incorrect".—[Mr. Barber.]

Mr. Barber

I beg to move, in page 75, line 7, to leave out paragraph (a) and to insert: (a) in England, Wales or Northern Ireland, in the High Court. This and the following Amendment, dealing with Profits Tax, correspond exactly to the Amendment to Clause 52 which the Committee has agreed to.

Amendment agreed to.

Further Amendment made: In page 75, line 10, leave out from "Scotland" to end of line 13 and insert: and any proceedings commenced as mentioned in paragraph (a) of this sub-paragraph shall be deemed to be civil proceedings by the Crown within the meaning of Part II of the Crown Proceedings Act, 1947, or, as the case may be, that Part as for the time being in force in Northern Ireland".—[Mr. Barber.]

Mr. Barber

I beg to move, in page 76, line 9, at the end to insert: (4) A certificate by the General or Special Commissioners that the tax or a specified part of the tax charged by an assessment specified in the certificate carries interest under this paragraph from a date so specified shall be sufficient evidence of that fact in proceedings for the recovery of that interest. (5) A certificate under sub-paragraph (4) of this paragraph shall not be given except on the application of the surveyor or a person nominated for that purpose by the Commissioners of Inland Revenue, and on any such application the person charged by the assessment shall be entitled to appear and be heard.

This Amendment relates to interest on Profits Tax and corresponds with my right hon. Friend's Amendment to Clause 54, which the Committee has accepted.

Amendment agreed to.

Schedule, as amended, agreed to.