HC Deb 17 December 1976 vol 922 cc882-3W
Mr. Sillars

asked the Secretary of State for Northern Ireland if he will list the trade, industry and financial powers exercised by the Stormont Parliament and also the powers, if any, exercised by its successor.

Mr. Mason

The Government of Ireland Act 1920 devolved to the Northern Ireland Parliament power to legislate in most areas of trade and industry, reserving to the United Kingdom Parliament responsibility for such matters as trade marks and designs, copyright or patent rights, and external trade. The Northern Ireland Constitution Act 1973 conferred similar powers on the Northern Ireland Assembly. Under the provisions of the 1920 Act, power over the major taxes—income tax, company tax and Customs and excise duties—was reserved to the United Kingdom Parliament, and the rest of taxation was devolved; however the Northern Ireland Parliament made little use of its—theoretical—powers to tax Northern Ireland differently from Great Britain. Under the provisions of the 1973 Act responsibility for all significant taxation, though not local rates, remained with the United Kingdom Parliament.