"The Inland Revenue and the Taxpayer"

HC Deb 27 April 1989 vol 151 cc594-5W

Mr. William Ross

To ask the Chancellor of the Exchequer whether he intends to initiate legislation, or consolidate legislation, as a consequence of the Board of Inland Revenue's consultative document entitled, "The Inland Revenue and The Taxpayer" published by Her Majesty's Stationery Office on behalf of the Board of Inland Revenue in December 1986.

Mr. Norman Lamont

Legislation was included in the Finance (No. 2) Act 1987 and the Finance Act 1988. Further clauses are contained in this year's Finance Bill which will substantially complete the legislation arising out of the proposals in the Inland Revenue's consultative document.

Consolidation of statute law is the responsibility of the Law Commission. A Bill consolidating the laws relating to capital allowances will be ready for introduction in the 1989–90 Session of Parliament. Work on further consolidations of tax law will then be put in hand.