Mr. J. Enoch Powellasked the Chancellor of the Exchequer how the proceeds of taxes levied by the Inland Revenue which are attributable to Northern Ireland are now ascertained, given that it is no longer possible, because of changes in accounting procedure since 1978–79, to attribute net receipts of Inland Revenue duties between England, Wales, Scotland and Northern Ireland.
§ Sir Geoffrey HoweThe change in accounting procedures does not affect the estimation under the Northern Ireland Constitution Act 1973 of the share attributable to Northern Ireland of United Kingdom taxes. This continues to be calculated in accordance with regulation 4 of the Northern Ireland (Share of United Kingdom Taxes) Regulations 1975 (SI 1975 No. 1313).