Rating (Empty Properties) Bill

So far my hon. Friend has taken me with him, and I am minded to support the amendment. I agree that exemptions should be made clear in the Bill. However, I am slightly puzzled by the wording of paragraph (k). Why should a company that is being wound up voluntarily be exempt? The owners of a company may well wind it up voluntarily to avoid paying their dues under the Bill, then form a new company with a different name and effectively continue to trade as before.