§ 1.45 p.m.
§ Lord Belstead rose to move, That the draft order laid before the House on 18th December 1991 be approved [8th Report from the Joint Committee].
§ The noble Lord said, My Lords, this is a purely technical amendment. The effect of it is to apply the revised definitions of trade union and employers' associations, contained in the order that we have just agreed, to the Income and Corporation Taxes Act 1988, which applies throughout the United Kingdom, in order to exempt union provident funds from tax. The reason for a separate order is because it is being done under the Northern Ireland Constitution Act 1973 and this is a transferred matter. I beg to move.
§ Moved, That the draft order laid before the House on 18th December be approved [8th Report from the Joint Committee].—(Lord Belstead.)
§ On Question, Motion agreed to.