§ Mr. LawsonTo ask the Chancellor of the Exchequer what was the income tax, and where applicable, national insurance contributions, payable on the benefit conferred by possession of a typical company car in each of the financial years(a) 1979–80, (b) 1984–85, (c) 1989–90 and (d) 1991–92; and what would have been the amount payable (i) in 1984–85 if the car scale benefit rates had remained those applicable during 1979–80, (ii) in 1989–90 if the car scale benefit rates had remained those applicable during (1) 1979–80, (2) 1984–85 and (iii) in 1991–92 if the car scale benefit rates had remained those applicable during (A) 1979–80, (B) 1984–85), (C) 1989–90.
708Wtechnical zero rate may apply, by provision in the 6th VAT directive is not necessary. Other exemptions are provided for by derogation under article 28(3) of the 6th VAT directive.
1Note: Zero rates do not fall within the definition of reduced rates.