HC Deb 28 July 1976 vol 916 cc305-7W
Mr. Dodsworth

asked the Chancellor of the Exchequer if, for each of the past 12 or more Finance Acts, he will categorise the subject of the sections of these Acts by: (a) imposition of taxation, (b) repeal of taxation, (c) remission of taxation, (d) alteration of taxation and (e) regulation of taxation.

Mr. Robert Sheldon,

pursuant to his reply [Official Report, 27th July 1976; Vol. 916, c.195],gave the following information;

This Question could be answered only at the cost of disproportionate time and effort.

Mr. Dodsworth

asked the Chancellor of the Exchequer if, for each of the past 12 Finance Acts, he will categorise the sections of those Acts to show which were based on and subject to: (a) taxing resolution, (b) Ways and Means resolutions, (c) procedural resolutions and (d) any other relevant resolutions.

Mr. Robert Sheldon,

pursuant to his reply [Official Report, 27th July 1976; Vol. 916, c.195–6],gave the following information:

A complete answer to this Question could be obtained only at the cost of disproportionate time and effort. Finance Bills must always be introduced by means of Resolutions, whether by Ways and Means Resolutions, procedural Resolutions or Money Resolutions. Resolutions relating to taxation are always Ways and Means Resolutions.

Mr. Dodsworth

asked the Chancellor of the Exchequer if, for each of the past 12 Finance Acts, he will categorise the sections of those Acts as: (a) administrative, (b) as creating charges upon the people, and (c) any other relevant classification, together with a list of which of those Acts were classified by Mr. Speaker as money Bills and which were not.

Mr. Robert Sheldon,

pursuant to his reply [Official Report, 27th July 1976; Vol. 915, c. 196],gave the following information:

The first part of this Question could be answered only at the cost of disproportionate time and effort. The Finance Acts of 1965, 1967, 1971 and 1976 received Mr. Speaker's certification as Money Bills within the meaning of the Parliament Act 1911; the other Finance Bills of the last 12 years were not money Bills in this sense.