That this bill be now read a second time.

That all words after “That” be omitted with a view to substituting the following words: “whilst not declining to give the bill a second reading, the House condemns the Government for:

(1)   maintaining and allowing the self assessment system to so seriously deteriorate over a long period of time so these radical reforms are needed;

(2)   failing to provide sufficient certainty on how oral advice will be recorded and made available; and

(3)   failure to clarify in this bill how the personal tax affairs of a taxpayer will be linked to the tax affairs of a company with which the taxpayer is associated”.