§ Mr. Ian Stewartasked the Chancellor of the Exchequer if he will list the rates of value added tax in the member countries of the EEC, showing the standard rate, the higher rates and the other rates in separate columns.
§ Mr. Robert Sheldon:Following is the information:
come for tax purposes (a) in the hands of the author and (b) in the hands of his heirs.
§ Mr. Denzil Davies,pursuant to his reply [Official Report, 27th November 343W 1978; Vol. 959, c. 68],gave the following answer
Payments in respect of public lending right under the Public Lending Right Bill will normally be treated for tax purposes as earned income in the hands of the author, and as investment income in the hands of his heirs.
§ Mr. Ridleyasked the Chancellor of the Exchequer how public lending right is to be assessed to capital transfer tax in the event of a chargeable transfer.
§ Mr. Denzil Davies,pursuant to his reply [Official Report, 27th November 1978; Vol. 959, c. 68], gave the following answer
Age Offence Place of death Cause of death 1. 25 Robbery HMP Albany Epileptiform convulsions 2. 34 Theft and burglary NHS hospital Cardio-respiratory failure; myocardial, splenic and renal infarcts 3. 37 Fraud NHS hospital Intracerebral, intraventricular and subarachnoid haemorrhage 4. 61 Fraud NHS hospital Coronary thrombosis 5. 50 Violence against the person HMP Brixton Coronary thrombosis 6. 56 Fraud NHS hospital Coronary thrombosis 7. 51 Arson NHS hospital Coronary thrombosis 8. 48 Fine default* HMP Dorchester Tuberculous bronchopneumonia 9. 44 Burglary NHS hospital Heart failure due to alcoholic cardiomyopathy 10. 47 Theft HMP Durham Hearth failure due to mycocardial degeneration 11. 63 Burglary HMP Ford Coronary thrombosis 12. 46 Theft HMP Leeds Pneumonia resulting from fracture of ribs sustained before reception 13. 47 Wandering abroad NHS hospital Chronic bronchitis and emphysema 14. 54 Criminal damage NHS hospital Bronchopneumonia 15. 22 Burglary NHS hospital Chronic renal failure due to sarcoidosis 16. 56 Wounding HMP Parkhurst Coronary thrombosis 17. 74 Violence against the person HMP Parkhurst Coronary thrombosis 18. 55 Theft NHS hospital Coronary thrombosis 19. 47 Conspiracy to rob NHS hospital Coronary artery occlusion 20. 55 Handling stolen goods HMP Rudgate Carcinoma of the bronchus 21. 36 Burglary theft HMP Rudgate Myocardial infarction due to coronary occlusion 22. 47 Indecent assault HMP Wakefield Myocardial fibrosis 23. 73 Fraud NHS hospital Abdominal neurofibrosarcomatosis 24. 62 Fraud NHS hospital Carcinoma of the bronchus *Drunkenness. Most of these deaths were sudden and unexpected.