§ Mr. Dodsworthasked the Chancellor of the Exchequer what criteria were used in deciding that recent revenue Bills should be introduced as separate measures and not included in Finance Bills of the relevant years.
§ Mr. Denzil DaviesI assume that the hon. Gentleman is referring to the Oil Taxation Act and the Development Land Tax Act. These were introduced as separate measures because of the nature of their subject matter.
§ Mr. Dodsworthasked the Chancellor of the Exchequer how many revenue Bills have been introduced in the past 12 years.
§ Mr. Denzil DaviesI assume that the hon. Member's term "revenue bill" means Bills concerned with taxation which were not designated Finance Bills as such, other than those which were strictly consolidation of earlier legislation. On this definition, the revenue bills introduced in the last 12 years include such bills as the Income and Corporation Taxes (No. 2) Act 1970 and the Development Land Tax Act 1976. The total number is eight.