HC Deb 07 April 1964 vol 692 cc925-6
Mr. Green

I beg to move, in page 12, line 5, at the end to insert: The General or Special Commissioner giving leave to make such an assessment shall take no part in the proceedings, and shall not be present, when any appeal against the assessment is heard or determined. I need say no more about the Amendment than that it is the obvious corollary for Profits Tax purposes to what we have done in Clause 6 for Income Tax purposes. If we did not do this for Profits Tax we would look rather stupid, having proposed the Amendment in relation to Income Tax. I therefore move this Amendment on the same ground as I moved the Previous Amendment.

Amendment agreed to.