HC Deb 21 December 1983 vol 51 c528
Mr. Tim Smith (Beaconsfield)

I beg to move amendment No. 72, in page 67, line 17 after 'firm', insert 'all the partners of which are qualified accountants'.

In the interests of brevity, I shall not bore the House with the important underlying arguments. I simply ask my hon. Friend whether he is able to respond favourably.

Mr. Wyn Roberts

Having considered the amendment carefully, we have come to the conclusion that there is a case for an amendment to paragraph 11 of schedule 4. However, my hon. Friend's amendment is technically defective. If he will withdraw it, we shall consider bringing forward a suitable one in another place.

Mr. Smith

I beg to ask leave to withdraw the amendment.

Amendment, by leave, withdrawn.

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