Clause 8 - Meaning of ''applicable year of assessment'' in section 7
Finance Bill
12:30 pm
Ivan Lewis (Economic Secretary, HM Treasury; Bury South, Labour)
The hon. Gentleman raises some important issues, to which I shall try to respond one by one. He made comments about the delay; that follows the basis on which the state pension is taxed. For example, the delay could be necessary to determine the amount of the final entitlement.