HC Deb 05 April 1971 vol 815 cc178-9

Motion made, and Question: That, notwithstanding anything to the contrary in the practice of the House relating to the matters which may be included in Finance Bills, any Finance Bill of the present Session may contain the following provisions taking effect in a future year—

  1. (a) provisions for a new method of charging income tax, fixing a rate for the tax to be charged by the new method, abolishing certain reliefs from surtax and allowing the payment of part of any surtax to be deferred;
  2. (b) provisions for charging a wife's earnings as if she were not married;
  3. (c) provisions for or in connection with the repeal of Chapter V of Part I of the Income and Corporation Taxes Act 1970 (aggregation of child's investment etc. income with income of parent);
  4. (d) provisions for or in connection with the exclusion of all unmarried children from 179 Chapter II of Part XVI of that Act (settlements by parents) on their attaining the age of eighteen;
  5. (e) provisions about occupational pension schemes;
  6. (f) provisions for requiring sums on account of income tax to be deducted from payments under certain contracts relating to construction operations; and
  7. (g) provisions amending section 15 of the Finance Act 1970 (which increased initial allowances for industrial buildings and structures).—[Mr. Barber.]

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