§ Mr. Fisherasked the Chancellor of the Exchequer on how many occasions in the last financial year the extra-statutory concession was exercised on stamp duty on documents which assure group life and pension policies.
§ Mr. Fisherasked the Chancellor of the Exchequer on how many occasions in the last financial year the extra-statutory concession was exercised on additional stamp duty liable on replicas of documents which have been spoilt or lost.
§ Mr. Fisherasked the Chancellor of the Exchequer on how many occasions in the last financial year the extra-statutory concession was exercised on stamp duty liable on lost documents.
§ Mr. Fisherasked the Chancellor of the Exchequer on how many occasions in the last fiscal year the extra-statutory concession was exercised on relief in mergers under schedule 18 to the Finance Act 1980.
§ Mr. Fisherasked the Chancellor of the Exchequer on how many occasions in the last financial year the extra-statutory concession was exercised on stamp duty on cancelled policies of insurance.
§ Mr. MooreThe number of cancelled policies cannot be readily ascertained but approximately 2,000 periodical accounts are delivered each year as required by agreements under section 38 of the Finance Act 1956.
§ Mr. Fisherasked the Chancellor of the Exchequer on how many occasions in the last financial year the extra-statutory concession was exercised on areas of taxes arising through official error.
§ Mr. Fisherasked the Chancellor of the Exchequer on how many occasions in the last financial year the extra-statutory concession was exercised on changes of the accounting basis on the merger of professional firms.
§ Mr. Fisherasked the Chancellor of the Exchequer on how many occasions in the last financial year the extra-statutory concession was exercised on income of contemplative religious communities or their members.
§ Mr. Fisherasked the Chancellor of the Exchequer (1) in which fiscal year the extra-statutory concession was introduced on bank interest received by charities;
180W(2) in which fiscal year the extra-satutory concession was introduced on income of contemplatory religious communities or their members;
(3) in which fiscal year the extra-statutory concession was introduced on pensions to police officers or firemen;
(4) in which fiscal year the extra-statutory concession was introduced on dependant relative allowance;
(5) in which fiscal year the extra-statutory concession was introduces on businesses passing on the death of the trader;
(6) in which fiscal year the extra-statutory concession was introduced on miners' free coal;
(7) in which fiscal year the extra-statutory concession was introduced on inter-vivos gifts to charities where the claim to duty is not pursued against the charitable institution;
(8) in which fiscal year the extra-statutory concession was introduced on funeral expenses set against estate duty liabilities;
(9) in which fiscal year the extra-statutory concession was introduced on stamp duty liable on lost documents;
(10) in which fiscal year the extra-statutory concession was introduced on stamp duty on documents which assure group life andpension policies;
(11) in which fiscal year the extra-statutory concession was introduced on additional stamp duty liable on replicas of documents which have been spoilt or lost.
§ Mr. MooreThe information is not available in the form requested. However all of these concessions were introduced more than thirty years ago.
§ Mr. Fisherasked the Chancellor of the Exchequer (1) in which fiscal year the extra-statutory concession was introduced on relief for mortgage interest to residents of the Republic of Ireland;
(2) in which fiscal year the extra-statutory concession was introduced on industrial building allowances for private roads on industrial trading estates;
(3) in which fiscal year the extra-statutory concession was introduced on double taxation relief or income consisting of royalties or know-how payments;
(4) in which fiscal year the extra-statutory concession was introduced on benefits received under a life, accident or sickness insurance policy;
(5) in which fiscal year the extra-statutory concession was introduced on cessation of trade, profession or vocation;
(6) in which fiscal year the extra-statutory concession was introduced on changes of the accounting basis on the merger of professional firms;
(7) in which fiscal year the extra-statutory concession was introduced on capital allowances for agricultural buildings and houses;
(8) in which fiscal year the extra-statutory concession was introduced on directors' fees received by partnerships or other companies;
(9) in which fiscal year the extra-statutory concession was introduced on maintenance expenses of owner-occupier farms not carried out on a commercial basis;
(10) in which fiscal year the extra-statutory concession was introduced on meal vouchers;
(11) in which fiscal year the extra-statutory concession was introduced on retirement relief for directors of companies;
(12) in which fiscal year the extra-statutory concession was introduced on capital gains tax exemptions to people 181W who were absent from the United Kingdom for reasons of employment, overseas duties and conditions of employment;
(13) in which fiscal year the extra-statutory concession was introduced on payments out of discretionary trust which are entitled to relief from the United Kingdom tax under provisions of an Income Tax or of double taxation agreement;
(14) in which fiscal year the extra-statutory concession was introduced on relief under section 124 of the Capital Gains Tax Act on the sale of assets following cessation of trading;
(15) in which fiscal year the extra-statutory concession was introduced by the Inland Revenue on exemptions from capital gains tax for the matrimonial home of a separated couple;
(16) in which fiscal year the extra-statutory concession was introduced on arrears of taxes arising through official error;
(17) in which fiscal year the extra-statutory concession was introduced to persons treated as residents in the United Kingdom who incur gains chargeable to capital gains tax either before their arrival or after their departure from the United Kingdom in that financial year;
(18) in which fiscal year the extra-statutory concession was introduced on property liable on ceasing of an annuity;
(19) which fiscal year the extra-statutory concession was introduced on property held by personal representatives for benefit of individuals under a will are entitled to proceeds of a house absolutely or for life;
(20) in which year the extra-statutory concession was introduced on relief under section 125 of the Capital Gains Act on assets sold in anticipation of liquidation;
(21) in which fiscal year the extra-statutory concession was introduced on stamp duty repaid on cancelled policies of insurance.
§ Mr. MooreThe information is not available in the form requested. Details of extra-statutory concessions in operation were reported in the annual reports of the Board of Inland Revenue between 1950 and 1966 but since 1966 they have been included in the Inland Revenue booklet IR1 and annual supplements. The following concessions were published in the booklets and supplements for the years shown:
182W
relief for mortgage interest to residents of the Republic of Ireland 1978 industrial building allowances for private roads on industrial trading estates 1966 double taxation relief on income consisting of royalties and "know how" payments 1966 benefits received under a life, accident or sickness insurance policy 1976 cessation of trade, profession or vocation 1972 change of the accounting basis on the merger of professional firms 1971 capital allowances for agricultural buildings and works 1966 directors' fees received by partnerships and other companies 1980 maintenance expenses of owner-occupied farms not carried on on a commercial basis 1966 meal vouchers 1966 retirement relief: directors of groups of companies 1966 private residence exemption from capital gains tax 1971 and 1976 payments out of a discretionary trust: entitlement to relief from United Kingdom tax under the provisions of the Income Tax Acts or of a double taxation agreement 1978
retirement relief: sale of assets following cessation of trading, Section 124 Capital Gains Tax Act 1982 private residence exemption: separated couples, capital gains tax 1974 arrears of tax arising through official error 1971 residence in the United Kingdom: year of commencement or cessation of residence, capital gains tax 1966 property chargeable on the ceasing of an annuity 1980 private residence exemption: property held by personal representatives 1966 and 1972 retirement relief: sale of assets in anticipation of liquidation, Section 125 Capital Gains Tax Act 1982 repayment of stamp duty on cancelled policies of insurance 1980
§ Mr. Fisherasked the Chancellor of the Exchequer (1) on how many occasions in the last financial year the extra-statutory concession was exercised on relief under section 125 of Capital Gains Act on assets sold in anticipation of liquidation;
(2) on how many occasions in the last financial year the extra-statutory concession was exercised on retirement relief for directors of companies;
(3) on how many occasions in the last financial year the extra-statutory concession was exercised on capital gains tax exemptions to people who were absent from the United Kingdom for reasons of employment, overseas duties and conditions of employment;
(4) on how many occasions in the last financial year the extra-statutory concession was exercised on payments out of discretionary trust which are entitled to relief from United Kingdom tax under provisions of Income Tax Acts or of double taxation agreement;
(5) on how many occasions in the last financial year the extra-statutory concession was exercised on relief under section 124 of the Capital Gains Tax Act on the sale of assets following cessation of trading;
(6) on how many occasions in the last financial year the extra-statutory concession was exercised on inter-vivos gifts to charities where the claim to duty is not pursued against the charitable institution;
(7) on how many occasions in the last financial year the extra-statutory concession was exercised on funeral expenses set against estate duty liabilities;
(8) on how many occasions in the last financial year the extra-statutory concession was exercised by the Inland Revenue on exemptions from capital gains tax for the matrimonial home of a separated couple;
(9) on how many occasions in the last financial year the extra-statutory concession was exercised on property liable on ceasing of an annuity;
(10) on how many occasions in the last financial year the extra-statutory concession was exercised to persons treated as residents in the United Kingdom who incur gains chargeable to capital gains tax either before their arrival or after their departure from the United Kingdom in that financial year;
(11) on how many occasions in the last financial year the extra-statutory concession was exercised on cessation of trade, profession or vocation;
(12) on how many occasions in the last financial year the extra-statutory concession was exercised on benefits received under a life, accident or sickness insurance policy;
(13) on how many occasions in the last financial year the extra-statutory concession was exercised on double taxation relief on income consisting of royalties and know-how payments;
183W(14) on how many occasions in the last financial year the extra-statutory concession was exercised on industrial building allowances for private roads on industrial trading estates;
(15) on how many occasions in the last financial year the extra-statutory concession was exercised on capital allowances for agricultural buildings and works;
(16) on how many occasions in the last financial year the extra-statutory concession was exercised on directors fees received by partnerships and other companies;
(17) on how many occasions in the last financial year the extra-statutory concession was exercised on relief for mortgage interest to residents of the Republic of Ireland;
(18) on how many occasions in the last financial year the extra-statutory concession was exercised on maintenance expenses of owner-occupied farms not carried on on a commercial basis;
(19) on how many occasions in the last financial year the extra-statutory concession was exercised on bank interest received by charities;
(20) on how many occasions in the last financial year the extra-statutory concession was exercised on pensions to police officers and firemen;
(21) on how many occasions in the last financial year the extra-statutory concession was exercised on dependent relative allowance;
(22) on how many occasions in the last financial year the extra-statutory concession was exercised on businesses passing on the death of the trader;
(23) on how many occasions in the last financial year the extra-statutory concession was exercised on property
(£ million) Description SITC (rev. 2) section 1981 1982 1983 1984* Food 0;4 156.4 170.5 176.8 203.0 Beverages 1 (division 11) 13.3 16.3 14.4 14.7 Manufactures 6;7;8 732.5 771.5 864.7 1,020.6 Other goods 1 (division 12);2;3;5;9 96.8 87.5 99.5 149.2 Total 990.0 1,045.8 1,155.4 1,387.4 * Provisional. The amounts of agricultural levies and sugar and isoglucose levies collected in 1984, together with the value added tax contributions to the European Economic Community Budgets for the same year, are shown below.
£ million Agricultural levies 152.6 Sugar and isoglucose levies 50.3 Value added tax 1,665.4