Income and Corporation Taxes Bill [Lords] (Hansard, 27 January 1988)

HC Deb 27 January 1988 vol 126 cc441-52 441

§ Considered in Committee.

§ [MISS BETTY BOOTHROYD in the Chair]

12.11 am

§ The Attorney-General (Sir Patrick Mayhew)
Let me say briefly at the outset that the Committee is faced with an unusually large number of amendments to this Bill, despite the fact that it is purely and simply a consolidating measure. As my hon. and learned Friend the Solicitor-General made clear on Second Reading, this massive work of consolidation has taken four years to complete. Owing to the very tight timetable that had to be imposed upon the introduction of the Bill, the textual amendments and corrections could not be fully completed. Therefore, the amendments before the Committee correct purely typographical errors or comprise changes of a purely technical consolidating character. I thought it right to make that clear.

§ Mr. John Fraser (Norwood)
This is a somewhat indigestible diet for the time of night. I should tell my hon. Friends that the Attorney-General, with his characteristic courtesy, gave me advance notice that this problem had arisen because this is such a heavy Bill. We have to accept his word for it that everything that is before us is of a purely textual nature and that not a jot of the law is altered by the Bill. If he can give us that assurance, we shall all be anxious to make progress.

§ Mr. Jeremy Hanley (Richmond and Barnes)
Can my right hon. and learned Friend give us an idea of the time scale for the completion of the Bill, including the final publication of the Act?

§ The Attorney-General
It is intended that the Act shall take effect on 6 April this year. Accordingly, if the House approves, further stages will be considered at a suitable time before that.
Clauses 1 to 8 ordered to stand part of the Bill.