I have three brief comments to make on order No. 3193. In view of the lateness of the hour, I shall be happy if my right hon. Friend the Paymaster General wishes to write to me about them, rather than attempting to answer me now.

First, paragraph 13 contains two references to a person becoming "normally resident" in this country. My right hon. Friend will be aware that there are a number of slightly differing definitions within the tax Acts of what is normal or ordinary residence. It would have been helpful if the appropriate statutory reference had been given in the order to show which definition is to apply, or whether the definition which will apply is to be included in the Government's domicile Act, when that appears.

Secondly, I am slightly worried about the reference in paragraphs 13 and 15 to the registration of property brought in and given relief in the order, which is wholly laudable. A favourite way to explain undeclared income used to be to suggest that it arose, in the case of someone coming to this country to marry, from property brought in before the marriage. I notice that under the order such property would have to be declared. I want an assurance from my right hon. Friend that, under the parallel order—under the single market—there will be some way to check on what might otherwise be a false claim to explain otherwise unexplainable income.

Thirdly, paragraph 16 of order No. 3193 deals with relief for scholastic equipment. I notice that students coming into this country are entitled to bring with them normal scholastic equipment, including calculators or typewriters. There is no relief for computers, although some students might be coming here to attend a course requiring their use. It would seem odd if they had to pay duty on second-hand computers with no great value when they do not have to pay duty if they bring in a separate calculator and typewriter. I should be grateful for reassurance from my right hon. Friend on that.