§ [Relevant documents: European Community Document No. 10212/91 and COR2, the Commission's Annual Economic Report 1991–92.]
§ Madam SpeakerIt may be for the convenience of hon. Members if I remind them that the debate will take place on the first motion—amendment of the law. The remaining motions will be put at the end of the debate and they will be decided forthwith.
§ Mr. Bob Cryer (Bradford, South)On a point of order, Madam Speaker. Can you clarify the position on the first resolution, which affects the provision of zero rating of tax and refunding of tax? Those subjects are covered in the Maastricht agreement, the treaty on which is being debated, as you know, next Wednesday and Thursday. In view of the provisions in the Maastricht agreement, if, by some unfortunate chance, the Bill is passed, will amending legislation have to be incorporated in the Bill to effect the provisions that we are discussing today?
§ Madam SpeakerThat is a rather hypothetical question. In due course, it will become a matter for Ministers, but the provisions in front of us are in order, and we must now proceed with them.
§ The Financial Secretary to the Treasury (Mr. Stephen Dorrell)I beg to move,
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cc773-811
- 1. Amendment of the law 22,227 words cc811-3
- 2. TOBACCO PRODUCTS (RETAIL PRICE OF CIGARETTES) 1,137 words, 1 division cc813-5
- 3. VEHICLES EXCISE DUTY (GOODS VEHICLES) 1,096 words, 1 division cc815-7
- 4. VEHICLES EXCISE DUTY (DISABLED PERSONS) 1,038 words, 1 division cc817-8
- 5. VEHICLES EXCISE DUTY (REGISTRATION MARKS) 1,076 words, 1 division c818
- 6. EXCISE DUTIES (GENERAL) 58 words cc818-9
- 7. PERSONAL RELIEFS FOR PERSONS ENTERING THE UNITED KINGDOM 37 words c819
- 8. VALUE ADDED TAX (ABOLITION OF FISCAL FRONTIERS ETC.) 105 words c819
- 9. CAR TAX (ABOLITION OF FISCAL FRONTIERS) 27 words cc819-21
- 10. INCOME TAX (LOWER RATE: CONSEQUENTIAL PROVISION) 1,020 words, 1 division
- 11. CORPORATION TAX
- (CHARGE AND RATE FOR FINANCIAL YEAR 1992) 19 words
- 12. CORPORATION TAX (SMALL COMPANIES: 1992) 39 words c821
- 13. GROUP RELIEF ETC. 22 words cc821-3
- 14. COMPANIES CEASING TO BE MEMBERS OF GROUPS 983 words, 1 division cc823-4
- 15. RENTS OR RECEIPTS BETWEEN CONNECTED PERSONS 997 words, 1 division cc824-6
- 16. EMPLOYEE SHARE SCHEMES (SPECIAL BENEFITS) 956 words, 1 division c826
- 17. DEEP GAIN SECURITIES 19 words c826
- 18. RIGHTS IN PURSUANCE OF DEPOSITS 15 words cc826-8
- 19. REDUCED AND COMPOSITE RATE 981 words, 1 division c828
- 20. BANKS ETC. IN COMPULSORY LIQUIDATION 28 words c828
- 21. CAPITAL ALLOWANCES (COMPUTER SOFTWARE) 19 words c828
- 22. CHILD SUPPORT MAINTENANCE AND OTHER PERIODICAL PAYMENTS 37 words c828
- 23. PAYING AND COLLECTING AGENTS ETC. 41 words c828
- 24. OIL LANDED OUTSIDE THE UNITED KINGDOM 40 words
- 25. RELIEF FROM TAX
- (INCIDENTAL AND CONSEQUENTIAL CHARGES) 35 words c828
- PROCEDURE (PUBLICATION OR RATES OF INTEREST) 53 words cc828-30
- PROCEDURE (FUTURE TAXATION) 1,016 words, 1 division
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c821
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c828