HC Deb 14 May 1992 vol 207 cc773-830

[Relevant documents: European Community Document No. 10212/91 and COR2, the Commission's Annual Economic Report 1991–92.]

Madam Speaker

It 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 Speaker

That 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.

4.49 pm
The Financial Secretary to the Treasury (Mr. Stephen Dorrell)

I beg to move,

    cc773-811
  1. 1. Amendment of the law 22,227 words
    2. cc811-3
  2. 2. TOBACCO PRODUCTS (RETAIL PRICE OF CIGARETTES) 1,137 words, 1 division
    3. cc813-5
  3. 3. VEHICLES EXCISE DUTY (GOODS VEHICLES) 1,096 words, 1 division
    4. cc815-7
  4. 4. VEHICLES EXCISE DUTY (DISABLED PERSONS) 1,038 words, 1 division
    5. cc817-8
  5. 5. VEHICLES EXCISE DUTY (REGISTRATION MARKS) 1,076 words, 1 division
    6. c818
  6. 6. EXCISE DUTIES (GENERAL) 58 words
    7. cc818-9
  7. 7. PERSONAL RELIEFS FOR PERSONS ENTERING THE UNITED KINGDOM 37 words
    8. c819
  8. 8. VALUE ADDED TAX (ABOLITION OF FISCAL FRONTIERS ETC.) 105 words
    9. c819
  9. 9. CAR TAX (ABOLITION OF FISCAL FRONTIERS) 27 words
    10. cc819-21
  10. 10. INCOME TAX (LOWER RATE: CONSEQUENTIAL PROVISION) 1,020 words, 1 division
  11. 11. CORPORATION TAX
      12. c821
    1. (CHARGE AND RATE FOR FINANCIAL YEAR 1992) 19 words
    c821
  12. 12. CORPORATION TAX (SMALL COMPANIES: 1992) 39 words
    13. c821
  13. 13. GROUP RELIEF ETC. 22 words
    14. cc821-3
  14. 14. COMPANIES CEASING TO BE MEMBERS OF GROUPS 983 words, 1 division
    15. cc823-4
  15. 15. RENTS OR RECEIPTS BETWEEN CONNECTED PERSONS 997 words, 1 division
    16. cc824-6
  16. 16. EMPLOYEE SHARE SCHEMES (SPECIAL BENEFITS) 956 words, 1 division
    17. c826
  17. 17. DEEP GAIN SECURITIES 19 words
    18. c826
  18. 18. RIGHTS IN PURSUANCE OF DEPOSITS 15 words
    19. cc826-8
  19. 19. REDUCED AND COMPOSITE RATE 981 words, 1 division
    20. c828
  20. 20. BANKS ETC. IN COMPULSORY LIQUIDATION 28 words
    21. c828
  21. 21. CAPITAL ALLOWANCES (COMPUTER SOFTWARE) 19 words
    22. c828
  22. 22. CHILD SUPPORT MAINTENANCE AND OTHER PERIODICAL PAYMENTS 37 words
    23. c828
  23. 23. PAYING AND COLLECTING AGENTS ETC. 41 words
    24. c828
  24. 24. OIL LANDED OUTSIDE THE UNITED KINGDOM 40 words
  25. 25. RELIEF FROM TAX
      26. c828
    1. (INCIDENTAL AND CONSEQUENTIAL CHARGES) 35 words
      2. c828
    2. PROCEDURE (PUBLICATION OR RATES OF INTEREST) 53 words
      3. cc828-30
    3. PROCEDURE (FUTURE TAXATION) 1,016 words, 1 division