Occupied Hereditaments: Liability

Part of Clause 39 – in the House of Commons at 6:45 pm on 21 April 1988.

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Photo of Jim Cousins Jim Cousins , Newcastle upon Tyne Central 6:45, 21 April 1988

That intervention brings me to the wonderful revelation made by the Secretary of State when he invited us to consider that he might be right. We spent many weeks in Committee and were continually told that rates have no connection with income. However, in this debate we were told by the Secretary of State that rates have a connection with profits. That answers the question by the hon. Member for Bournemouth, West (Mr. Butterfill) and therein, unfortunately, lies the root of the damage that the Secretary of State has so casually done to the whole structure of his legislation.