Amendment made: 22, in clause 44, page 29, line 22, leave out “granted permission” and insert “permitted”.—(Priti Patel.)

This amendment provides that, where HMRC have issued a warning notice to a person who has made a prohibited payment and the person is permitted to bring a late appeal against the assessment for the prohibited payment without formal approval from the tribunal, the warning notice from HMRC will have no effect.

Clause 44, as amended, ordered to stand part of the Bill.

Clauses 45 to 47 ordered to stand part of the Bill.