Clause 245 - Power to amend enactments relating to pensions
Civil Partnership Bill [Lords]
3:00 pm
Ms Jacqui Smith (Minister of State (Industry and the Regions and Deputy Minister for Women), Department of Trade and Industry; Redditch, Labour)
As has been said previously, while we can appropriately legislate through the order-making power in respect of pensions in this legislation, it is a long-standing convention, not only of this Government, that tax provisions are the subject of Finance Bills because of the interrelatedness of all such matters. We made it completely clear that the inheritance tax implications of our policy will be made real in the first available Finance Bill. That is the right and appropriate place for considering such
provisions, and I hope that the hon. Gentleman will take my assurance in respect of the policy that we have set down.