HC Deb 15 July 1981 vol 8 c1268

Bill, as amended (in the Committee and in the Standing Committee), again considered.

Mr. Lawson

I beg to move amendment No. 33, in page 18, line 1, leave out 'thirty' and insert 'sixty'.

As I said in Committee, the Opposition put forward two amendments, which the Government accepted, to change from 30 days to 60 days the period after the issue of the notification during which the claimant could object to it. Those amendments altered the period mentioned in subsections (1) and (5) of the clause. The resiling provision in subsection (4) was not mentioned in Committee. This, like the others, was modelled on a similar provision in section 54(2) of the Taxes Management Act 1970, which specifies a period of 30 days. However, in the light of the concessions that I made in Committee we felt that as a matter of fairness and consistency it would be as well for both the periods mentioned in the clause to be changed to 60 days. The amendment achieves that.

Mr. Robert Sheldon

As the right hon. Gentleman said, the original legislation allowed only 30 days for consideration of the tax assessment, within which period an objection had to be made, otherwise there was no question of appeal. We found those matters quite objectionable, but we tabled an amendment to extend the period within which objections might be made from 30 days to 60 days. We are pleased that the right hon. Gentleman has seen fit to table this amendment, which we welcome.

Amendment agreed to.

  1. Clause 29
      2. cc1269-73
    1. PAY AS YOU EARN REPAYMENTS 2,468 words
  2. Clause 30
      3. cc1273-5
    1. SICK PAY 1,041 words
  3. Clause 31
      4. cc1275-6
    1. PAYMENTS FOR LOSS OF EMPLOYMENT ETC. 536 words
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