UK Parliament / Open data

Saving Gateway Accounts Bill

Clause 12: Recovery of Payments by HMRC Amendment 11 11: Clause 12, page 6, line 7, at end insert— "( ) Regulations made under this section may make provision for an account holder to account to the Commissioners in respect of amounts paid due to an error or mistake by an officer of Her Majesty’s Revenue and Customs only if the account holder materially contributed to the error or mistake."
Type
Proceeding contribution
Reference
711 c666-7 
Session
2008-09
Chamber / Committee
House of Lords chamber
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