My Lords, I have two brief points. First, on Patrick Cormack, yes, he did speak often and, yes, that was sometimes frustrating, but doubly frustrating was that he was brilliant at synthesising views across the House and lobbing them forward to his Front Bench as quite difficult questions, something I learned to appreciate over time. Secondly, in his speech just now—all of which I agreed...
My Lords, to avoid asking the same question for the fourth time, has any assessment been made of the impact of this legislation, well-intentioned though it is, on the availability of rental accommodation? Does the Minister accept that the truly bad landlords, at whom this is presumably targeted, do not bother with Section 21 but use men in balaclavas with baseball bats to get rid of tenants?
To ask His Majesty's Government what guidance HMRC provides concerning whether fractional shares may be held in individual savings accounts; and whether they have made any assessment of any discrepancy between (1) such guidance, and (2) the contents of the Autumn Statement, guidance from the Financial Conduct Authority, and the consensus of the investment community.
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Entered the House of Lords on 6 May 2014
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