Refund of Tax in Cases of Bad Debts

Part of Orders of the Day — Finance Bill – in the House of Commons at 9:30 pm on 10 July 1985.

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Mr. J. Enoch Powell:

Perhaps the right hon. Gentleman has not fully appreciated the nature of the concession for which I was asking. I appreciate that before the Finance Bill is amended the relief will be granted as soon as the Northern Ireland law is brought into congruence with the Insolvency Bill, as it still is. What I was asking for was something more—that, in the period between the coming into force of this legislation and the coming into force of the Northern Ireland Order in Council, there should be an extra-statutory concession to fill that gap.