PERSONAL AND TRUSTEE'S RETURNS (Hansard, 20 April 1994)

§ 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.