§
Amendments made: No. 14, in page 37, line 19, leave out
'provide for interest to be charged'
and insert
'subject to sub-paragraph (3A) below, provide for interest to be charged by the Secretary of State'.
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No. 15, in page 37, line 48, at end insert—
'(3A) Regulations under sub-paragraph (2)(e) above may provide that, in such cases or circumstances as may be prescribed, interest under those regulations may be charged by the Inland Revenue (instead of the Secretary of State) as if the regulations were made by virtue of paragraph 6 above.'
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No. 16, in page 38, line 4, at beginning insert
'subject to sub-paragraph (4A) below,'.
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No. 17, in page 38, line 17, at end insert—
'(4A) Regulations under sub-paragraph (2)(h)(ii) or (iii) above may provide that, in such cases or circumstances as may be prescribed, penalties under those regulations may be imposed by the Inland Revenue (instead of the Secretary of State) as if the return in question were a contributions return within the meaning of paragraph 7 above.'.—[Mr. Keith Bradley.]