Finance Bill

I acknowledge the broader comments made by the hon. Member for Falmouth and Camborne (Julia Goldsworthy), and the fact that the hon. Member for Rayleigh (Mr. Francois) promised to make his own broader comments on his amendment in the next group. With your permission, Mr. Illsley, I shall make my broader comments in response to him when we debate the next group of amendments. On amendment No. 19, however, I want to be quite precise. I can tell the hon. Member for Falmouth and Camborne that it is not necessary. The phrases ““the officer thinks”” and ““the officer has reasonable grounds for believing”” have the same meaning and effect in the circumstances covered by the clause, but I consider that ““think”” is clearer, simpler and shorter. Under administrative law a public officer must think reasonably; otherwise, his decision would be unlawful. I hope that the hon. Lady will reflect on another point. The word ““thinks”” is well established in United Kingdom law to identify cases in which a judgment must be made, and also to make clear who will make that judgment.