HC Deb 04 March 1998 vol 307 cc1164-5

Question proposed, That the clause stand part of the Bill.

Mr. Dalyell

It is deeply unsatisfactory, although no one's fault, that, with six minutes to go, we are racing through such tricky minefields as clause 100, which deals with: section 98—treatment of individuals as Scottish taxpayers for social security … purposes". The question of who is or is not a Scottish taxpayer is a difficult subject, and it is unsatisfactory that we should have to hurtle through all sorts of clauses in a quarter of an hour—

The First Deputy Chairman

Order. Clause 100 does not relate to the matters that the hon. Gentleman is raising. It deals with the exercise of powers to make subordinate legislation under the Bill.

Mr. Dalyell

I am referring to the notes that we have been given on subsection (5) of clause 100. These are the Government's own notes and I am giving as an example—

The First Deputy Chairman of Ways and Means

Order. They may be the Government's own notes, but I am looking at the Bill before me. The hon. Gentleman mentioned social security, but the clause has nothing to do with social security—perhaps the Government's notes are mistaken. I rule that, according to the information I have, it has nothing to clause 100.

Mr. Dalyell

If you refer to the volume entitled, "Scotland Bill: notes on all clauses and schedules (except schedule 5)", Mr. Martin, you will see that under the heading "Details of Provisions", in relation to clause 100(5) it states: section 98—treatment of individuals as Scottish taxpayers for social security etc. purposes". I am simply saying that that subject is a minefield and, in normal circumstances, if this was a normal Committee stage, we would be asking some questions about that, because it is a mighty important subject.

The First Deputy Chairman

I take the hon. Gentleman's point.

Mr. McLeish

Clause 98 does in fact deal with social security and the matter of social security and the taxation base, but I can give my hon. Friend the assurance that it is a matter-of-fact approach to the tax-varying issues we have discussed. There is a link to social security for assessment, but it is very straightforward. Again, I am willing to write to my hon. Friend to make the implications clear.

Question put and agreed to.

Clause 100 ordered to stand part of the Bill.

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