HC Deb 27 October 1966 vol 734 cc1415-6
Mr. Skeffington

I beg to move Amendment No. 103, in page 84, line 33 to leave out 'section' and to insert: 'sections (Levy in Case F) and'. With your permission, Mr. Speaker and the agreement of the House, perhaps I may be allowed to speak also to the following Amendments:

Amendment No. 105, in page 84, line 37 to leave out' 71' and to insert: '(Levy in Case F) or made for the purposes of section 71 or section 94(2)'.

Amendment No. 111, in Clause 94, page 87, line 8 at the end to insert: (9) Regulations made for the purposes of subsection (2) of this section shall be of no effect unless they are approved by a resolution of each House of Parliament.

Mr. Speaker

If the Opposition have no objection.

Mr. Skeffington

These Amendments fulfil an undertaking given in Committee, which may be found reported at column 828, to make the regulations dealing with Case F cases, and thus defining non-material development, subject to affirmative Resolution. This was the desire of the Opposition.

Mr. Graham Page

I am not certain from yesterday's debates whether we have discussed Case F or not, or whether it comes into a Schedule. In fact, I am in some confusion with Clause 35 being taken in and out of the Bill and a new Case F being presented to us.

It is right, however, that if there are to be new cases which attract levy the circumstances under which they attract levy should be brought before the House. Amendment No. 111 says: 'Regulations made for the purposes of subsection (2) of this section shall be of no effect unless they are approved by a resolution of each House of Parliament.' This is one form of bringing regulations before the House. Perhaps a better form would have been to bring them in draft before they are made. Under this form the regulations are made and then await an affirmative Resolution of the House, which means that the House must say yea or nay to the regulations as a whole. When a draft is brought before the House for approval before regulations are made, there is at least a chance for the Minister to present them to take account of the debate, perhaps to amend them, and later another draft may be presented without his losing face.

I should certainly have preferred the form of a draft being brought before the House in this case, which is going to be a complicated matter for the House to consider, before the Order was made. To that extent I think the Minister has gone a little wrong, but he has gone a long way to satisfy our demands.

Amendment agreed to.

Mr. Skeffington

I beg to move Amendment No. 104, in page 84, line 33, to leave out '8' and to insert: '(Deductions from levy in respect of capital gains tax and corporation tax)'. This is a drafting Amendment to take account of the new Schedule to which it refers.

Amendment agreed to.

Amendment made: In page 84, line 37, leave out '71' and insert: '(Levy in Case F) or made for the purposes of section 71 or section 94(2)'.—[Mr. Willey.]