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40 Relief From Tax (Incidental And Consequential Charges)

Volume 205: debated on Thursday 12 March 1992

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Resolved,

That it is expedient to authorise any incidental or consequential charges to any duty or tax (including charges having retrospective effect) which may arise from provisions designed in general to afford relief from taxation.

Ordered,

That a Bill be brought in upon the foregoing resolutions: And that the Chairman of Ways and Means, Mr. Chancellor of the Exchequer, Mr. David Mellor, Mrs. Gillian Shephard, Mr. Francis Maude and Mr. John Maples do prepare and bring it in.