Motion made, and Question,
That provision may be made for enabling the Commissioners of Customs and Excise to cancel the registration of a person who has at any time ceased to be liable to be registered by virtue of paragraph 2 of Schedule 1 to the Finance Act 1972 and has before that time failed or subsequently fails to make any return or account for or pay any tax as required by or under that Act.—[Mr. Healey.]
put forthwith pursuant to Standing Order No. 94 (Ways and Means motions), and agreed to.