§ [No. 49]
§ Schedule 4, page 42, line 40, leave out from first "section" to end of line 41 and insert" 65, 66 or 68 of the Taxes Management Act 1970 ".
§ THE LORD CHANCELLORMy Lords, I beg to move that this House doth agree with the Commons in their Amendment No. 49. In accordance with Clauses 8 and 9 of the Bill, imprisonment for debt will continue to be available as at present in respect of the taxes, social security contributions and other liabilities specified in Schedule 4. Paragraph 1 of Schedule 4 relates to taxes recoverable under Sections 78 or 79 of the Income Tax Act 1952 or Section 8 of the Income Tax Management Act 1964. The provisions of the Acts referred to in paragraph 1 of Schedule 4 have now been replaced by Sections 65, 66 and 68 of the Taxes Management Act 1970, a consolidation Act which came into force on April 6 of this year. This Amendment seeks to alter the Administration of Justice Bill to take account of these changes. I beg to move.
§ Moved, That this House doth agree with the Commons in the said Amendment.—(The Lord Chancellor.)
§ On Question, Motion agreed to.