HC Deb 05 April 1971 vol 815 cc175-6

Motion made, and Question, That— (a) section 24(1) of the Income and Corportation Taxes Act 1970 (reduction on account of family allowances in personal reliefs for the year 1970–71 and subsequent years of assessment) shall be amended in accordance with paragraph (b) of this Resolution. and shall be deemed always to have had effect as so amended, and section 14(4) of the Finance Act 1968 (which the said section 24(1) replaced) shall be treated as having been in force for the year 1968–69 as so amended, and for the year 1969–70 as amended both by section 11(6) of the Finance Act 1969 and in accordance with the said paragraph (b); (b) the said amendments are as follows:—

  1. (i) the omission from each provision of the words "or allowances" and the words "for each allowance if more than one", and
  2. (ii) the addition of the following paragraph at the end of each provision—
Where for any year of assessment an individual is assessable to income tax in respect of payments on account of two or more allowances within the preceding provision, the appropriate reduction shall be made thereunder in respect of each such allowance"; (c) nothing in this Resolution shall effect the determination of any commissioners, or the judgment of any court, made or given before 17th March, 1971. And it is hereby declared that it is expedient in the public interest that this Resolution should have statutory effect under the provisions of the Provisional Collection of Taxes Act 1968.—[Mr. Barber.]

put forthwith pursuant to Standing Order No. 94(2) (Ways and Means motions), and agreed to.