HC Deb 20 April 1994 vol 241 c918
Mr. Dorrell

I beg to move amendment No. 24, in page 173, line 35, leave out from 'notice' to 'under' in line 36 and insert 'to each of the partners so amend his self-assessment'. The amendment clarifies the Government's intention that, where a partnership statement is amended, the Inland Revenue will notify each of the partners of the consequential amendment to their individual self-assessments.

Mr. Nicholas Brown

That was another of the Opposition's rare victories in Committee. Again, may I thank the Financial Secretary for returning to the matter on Report. It seems fair to us and clearly also strikes the Financial Secretary so, that the choice of partner should not be left to the taxing authorities. It should be clear that, if a notice is to be issued, each partner should be informed and that we should not rely only on the notice going to one partner who may not be the relevant partner for taxation purposes. That was the thrust of the debate in Committee, and the Government have accepted the reasonableness of the Opposition's point of view. I thank the Financial Secretary for it.

Amendment agreed to.

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