HC Deb 02 February 1998 vol 305 cc461-2W
Mr. Gibb

To ask the Chancellor of the Exchequer if he will make a statement on the progress of the tax law rewrite project. [26175]

Dawn Primarolo

[holding answer 29 January 1998]: The tax law rewrite project continues to make good progress. The project aims to rewrite the UK's direct tax legislation so that it is clearer and easier to use. It commands widespread support from tax professionals and is overseen by a small high-level Steering Committee, chaired by the right hon. Lord Howe of Aberavon CH, QC. In addition a Consultative Committee of representative bodies and other interested parties meets every month to consider issues in more detail.

There will be full consultation throughout the life of the project. The first example of rewritten legislation (on trading income of individuals) was published for consultation last July. It was very well received. A response document will be sent later this week to all who offered comments. A Discussion Document to confirm that our rewrite techniques work on complex provisions, was published in November. A second Discussion Document, examining possible purposive approaches to drafting will be published next month.

This is a highly innovative project, which involves Revenue officials working closely with drafters from the Office of Parliamentary Counsel and tax professionals recruited from the private sector. It continues to command the Government's support.

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