§ Mr. Major
Under the end year flexibility scheme, announced in 1983, some 34 1988–89 cash limits were increased to allow for the carryforward of capital underspend in 1987–88—Official Report, 21 July 1988, columns 725–28. Under the terms of the additional flexibility arrangements for the Ministry of Defence announced in 1986, there was a further increase to allow for carryforward and to compensate the defence budget for a writing off part of a debt in respect of loan service and training charges incurred by the Nigerian Government —Official Report, 21 July 1988, columns 725–36. In the case of four voted cash limits, the relevant departments have not sought parliamentary approval for the extra provision in a Supplementary estimate. To keep the control figures in line with provision, the cash limits are accordingly being reduced; a list is shown in the following table.
§ Mr. Norman Lamont
Crown servants, including members of the armed forces and diplomats, serving abroad who are required to live in job-related accommodation qualify for mortgage interest relief on their homes in the United Kingdom. Most other Crown servants are covered by the existing extra statutory 457W concession under which relief continues during absences, due to employment, for periods up to four years. In a few cases Crown servants, whose salaries remain subject to United Kingdom tax, are posted overseas for periods exceeding four years. We are extending the extra statutory concession to ensure that relief will continue in these cases for the full period of the overseas posting.