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Value Added Tax

Volume 959: debated on Thursday 30 November 1978

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asked the Chancellor of the Exchequer if he will list the rates of value added tax in the member countries of the EEC, showing the standard rate, the higher rates and the other rates in separate columns.

a) in the hands of the author and ( b) in the hands of his heirs.

pursuant to his reply [Official Report, 27th November 1978; Vol. 959, c. 68],gave the following answer:Payments in respect of public lending right under the Public Lending Right Bill will normally be treated for tax purposes as earned income in the hands of the author, and as investment income in the hands of his heirs.

asked the Chancellor of the Exchequer how public lending right is to be assessed to capital transfer tax in the event of a chargeable transfer.

pursuant to his reply [Official Report, 27th November 1978; Vol. 959, c. 68], gave the following answer:

AgeOffencePlace of deathCause of death
1.25RobberyHMP AlbanyEpileptiform convulsions
2.34Theft and burglaryNHS hospitalCardio-respiratory failure; myocardial, splenic and renal infarcts
3.37Fraud NHS hospitalIntracerebral, intraventricular and subarachnoid haemorrhage
4.61FraudNHS hospitalCoronary thrombosis
5.50Violence against the personHMP BrixtonCoronary thrombosis
6.56Fraud NHS hospitalCoronary thrombosis
7.51ArsonNHS hospitalCoronary thrombosis
8.48Fine default*HMP DorchesterTuberculous bronchopneumonia
9.44BurglaryNHS hospitalHeart failure due to alcoholic cardiomyopathy
10.47TheftHMP DurhamHearth failure due to mycocardial degeneration
11.63BurglaryHMP FordCoronary thrombosis
12.46TheftHMP LeedsPneumonia resulting from fracture of ribs sustained before reception
13.47Wandering abroadNHS hospitalChronic bronchitis and emphysema
14.54Criminal damageNHS hospitalBronchopneumonia
15.22BurglaryNHS hospitalChronic renal failure due to sarcoidosis
16.56WoundingHMP ParkhurstCoronary thrombosis
17.74Violence against the personHMP ParkhurstCoronary thrombosis
18.55TheftNHS hospitalCoronary thrombosis
19.47Conspiracy to robNHS hospitalCoronary artery occlusion
20.55Handling stolen goodsHMP RudgateCarcinoma of the bronchus
21.36Burglary theftHMP RudgateMyocardial infarction due to coronary occlusion
22.47Indecent assaultHMP WakefieldMyocardial fibrosis
23.73Fraud NHS hospitalAbdominal neurofibrosarcomatosis
24.62Fraud NHS hospitalCarcinoma of the bronchus
Most of these deaths were sudden and unexpected.