Capital Transfer Tax Bill [H.L.] (Hansard, 22 May 1984)

§ The Lord Chancellor (Lord Hailsham of Saint Marylebone)
My Lords, I rise to move that this Bill be now read a second time.
This Bill is a pure consolidation measure. Capital transfer tax was introduced by the Finance Act 1975 in place of estate duty but there have been amendments to the law concerning the tax in nearly every Finance Act since then. The time is, therefore, ripe for consolidation.
If your Lordships give this Bill a Second Reading it will be referred in the usual way to the Joint Committee. I beg to move.

§ Lord Simon of Glaisdale
My Lords, it is convention. if not a rule, in your Lordships' House that on a Motion such as this your Lordships do not debate the substance of the matter sought to be consolidated but merely the desirability of consolidation. But that involves priorities. I have no objection—rather the contrary—to the consolidation of this particular branch of the law. However, I should like to ask my noble and learned friend what has happened to what I understood was the promised consolidation of some matter in the National Heritage Bill, the drafting of which was objected to so much last Session? I was given the impression—and I have 145 confirmed it with other noble Lords—that that was going to be in the consolidation programme this Session. Can my noble and learned friend give us any prognostication?

§ The Lord Chancellor
My Lords, I think that in the rules of order I can only discuss the Bill before the House. When I heard that there was a possibility of my noble and learned friend putting a question of this nature, I made inquiries of the most rigorous kind. No undertaking to include the National Heritage Bill appears to have been made from the records in my possession, whatever may have been the misunderstanding, or understanding, of my noble and learned friend. I can only regret that. If I am to give him a more definite and lengthier answer I think I shall have to write to him. I am grateful to him for raising the matter.
On Question, Bill read a second time, and referred to the Joint Committee on Consolidation Bills.