asked the Chancellor of the Exchequer if he is satisfied with the level of provision for the current year in the Vote—Class XVII, 11—for corporation tax—transitional relief.

This vote is concerned with repayments to certain companies possessing an overseas source of trading income as provided by section 84, Finance Act 1965, and section 99, Finance Act 1972. For the year ending 31 March 1980 the amount of the Vote was fixed at £3 million. The Vote is not subject to cash limits. Very recently a large and complicated claim which has been outstanding for some years was finally settled and the company concerned established a right to be paid a sum in excess of £16 million. Neither the amount nor the timing of its payment could have been foreseen at the time the amount of the Vote was fixed. In these circumstances the necessary expenditure will be met by a repayable advance from the contingencies Fund pending a supplementary estimate which will be presented at the next opportunity.