§ 398 Schedule 7, page 188, line 31, at end insert—
§ 'Taxes Management Act 1970 (c.9)
§ .—. In section 16 of the Taxes Management Act 1970 (returns to be made in respect of certain payments)—
- (a) in subsection (1)(c), and
- (b) in subsection (2)(b),
§ Lord Young of GraffhamMy Lords, I beg to move that the House do agree with the Commons in their Amendment No. 398. While doing so I should like to speak also to Amendments Nos. 400, 402 and 409. Together these amendments make a number of changes to tax legislation which are principally consequential upon changes made by the Bill to the terminology used to describe the right in a registered design and the introduction of design right. They are intended to ensure that certain provisions in tax legislation which are stated to apply to "copyright" will continue to apply to the right in a registered design and henceforth will apply also to design right.
§ Moved, That the House do agree with the Commons in their Amendment No. 398.—(Lord Young of Graffham.)
§ On Question, Motion agreed to.