§ Mr. Carter-Jonesasked the Secretary of State for Northern Ireland if he will list the total number of births in the last year for which figures are available of babies weighing (a) under 1,500 grammes, (b) 1,500 to 1,999 grammes, (c) 2,000 to 2,499 grammes, (d) 2,500 to 2,999 grammes, (e) 3,000 to 3,499 grammes, (f) 3,500 to 3,999 grammes, (g) 4,000 plus grammes and (h) babies with unstated birthweight for Northern Ireland and each area board.
§ Mr. NeedhamThe information requested is set out in the table:
implications for the tax position of charitable housing associations in Scotland of the creation of a statutory right to buy; and if he will make a statement.
§ Mr. Norman LamontThe Inland Revenue has received legal advice that, contrary to the view it has previously taken, the charitable status of a housing association for the purpose of the tax exemption in section 360 of the Income and Corporation Taxes Act 1970 would not be prejudiced by sales which the association would be required to make at less than market value to sitting tenants who exercise their right to buy under an Act of Parliament. Accordingly associations would continue in these circumstances to be eligible for tax exemptions under section 360 provided that they otherwise met the requirements of that section.
Where an association sells its property for less than market value when it is not under a statutory obligation to do so, its charitable status for the purpose of section 360 may be prejudiced unless the sale is made for charitable purposes. This will depend on the facts of the individual case, and the Inland Revenue's practice in these cases remains unchanged.