HC Deb 20 April 1994 vol 241 c917
Mr. Dorrell

I beg to move amendment No. 14, in page 161, line 35, after 'may', insert 'reasonably'.

Mr. Deputy Speaker (Mr. Michael Morris)

I understand that with this it will be convenient to discuss Government amendments Nos. 15 to 23.

Mr. Dorrell

In the course of debate in Committee on the self-assessment provisions of the Finance Bill, the Government accepted amendments to the clause relating to personal and trustee's returns which were tabled by the Opposition. That was an example of the listening Government in action—the Government who are ever prepared to be flexible in response to sensible proposals from the Opposition. The amendments ensured that documents and other accompanying material required with a tax return issued to an individual or trustee would be limited to those which could be reasonably so required. It was a case that was pressed on us articulately and persuasively by the hon. Member for Newcastle upon Tyne, East (Mr. Brown) and I am happy to commend the resulting amendments to the House.

Mr. Nicholas Brown

It is not the Opposition's intention to oppose the amendments. Their purpose was to insert a test of reasonableness. The Financial Secretary, being a reasonable man, accepted our arguments and has been good enough to bring back the amendments on Report. I rise solely to thank him for it.

Amendment agreed to.

Amendments made: No. 15, in page 161, line 39, leave out 'required in pursuance of the notice' and insert 'so required'.

No. 16, in page 162, line 19, after 'may', insert 'reasonably'.

No. 17, in page 162, line 23, leave out 'required in pursuance of the notice' and insert 'so required'.—[Mr. Dorrell.]

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