HC Deb 16 July 1990 vol 176 cc813-4

Amendment proposed: No. 27, in page 77, line 45, leave out from '(1)' to second 'section' in line 46.—[Mr. Ryder.]

Mr. Deputy Speaker

With this it will be convenient to consider Government amendment No. 28.

Mr. Nicholas Brown

All the changes to the rules on tax returns for individuals or partnerships apply from April 1990. Those on corporate tax returns apply only from the date pay-and-file is introduced, which will probably be 1993. These amendments make one small part of those rules apply instead as from Royal Assent. We generally support the spirit of clause 90, so we do not find the matter contentious.

Amendment agreed to.

Amendment made: No. 28, in page 78, line 26, at end insert—

'(8) Subsection (4) above shall apply with respect to any notice served on or after the day of which this Act is passed.

(9) Subsections (2), (3) and (5) to (7) above shall apply with respect to any notice served after the day appointed for the purposes of section 82 of the Finance (No. 2) Act 1987.'.—[Mr. Ryder.]

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