HC Deb 06 May 1981 vol 4 c82W
Mr. Wolfson

asked the Lord Privy Seal if he will make a statement on the outcome of recent efforts to effect economies in the publication of Command Papers.

Mr. Luce

In order to effect economies in the publication of Command Papers, it has been decided that the texts of bilateral double taxation agreements should no longer be tabled in Parliament as White Papers in the country series of Command Papers. They will however continue to be published in the treaty series of Command Papers after entry into force.

These new arrangements will necessitate a limited departure from the strict terms of what has become known as the Ponsonby rule—namely, the practice whereby the texts of all international agreements concluded subject to ratification are laid before Parliament for a period of 21 sitting days after signature and before ratification.

The purpose of the Ponsonby rule is to afford Parliament the opportunity of considering commitments which the Government of the day are proposing to enter into. In the case of bilateral double taxation agreements, that purpose is already served by the statutory requirement that the draft of any Order in Council providing for double taxation relief shall be laid before the House of Commons for approval by affirmative resolution, it being the invariable practice that the text of any bilateral double taxation agreement falling within the scope of the Ponsonby rule should be scheduled to the draft Order designed to implement the agreement. It will accordingly be seen that the new arrangements are wholly consistent with the spirit of the Ponsonby rule.