Results 61–80 of 563 for speaker:Mr Norman Cole

Schedule: Clause 45. — (General Scheme of Corporation Tax.) (3 Jun 1965)

Mr Norman Cole: While I would not make the slightest suggestion about the hon. Member's being other than completely open, does he not nevertheless realise that if "income", which originally appeared in the Clause, and which has a limited connotation, is now to be substituted by "profits", it is rather more than a drafting alteration?

FINANCE (No. 2) BILL (2 Jun 1965)

Mr Norman Cole: On a point of order. Are we in order in discussing the next Amendment when we have a Motion to report Progress?

Orders of the Day — FINANCE (No. 2) BILL: Clause 37. — (Non-Resident Company.) (31 May 1965)

Mr Norman Cole: Since we appear to be concerned with correct English, is the Minister without Portfolio satisfied about the wording of subsection (3)? I was always taught that "That part" did not stand by itself. I know what it means, but I suggest it might well read, "That part referred to in subsection (2) shall be equal to, etc.".

Orders of the Day — FINANCE (No. 2) BILL: Clause 38. — (Non-Resident Trust.) (31 May 1965)

Mr Norman Cole: May I put a question to my hon. Friend before he seeks to withdraw the Amendment? Since normally Capital Gains Tax will be paid by the beneficiary of the capital gain, why is it said to be tax avoidance if the beneficiary paying the Capital Gains Tax seeks to have past of the capital gain made by the trust?

Orders of the Day — FINANCE (No. 2) BILL: Clause 40. — (Valuation.) (31 May 1965)

Mr Norman Cole: Having studied the Amendment for the last hour, I feel that I, too, can give the Government some assistance on it. This is a gallant attempt to improve on the existing subsection (3), but it has not quite got there. I appreciate that this is a difficult matter, and I do not want to cut across what was said by my hon. Friend the Member for Worcester (Mr. Peter Walker), because what he said...

Orders of the Day — FINANCE (No. 2) BILL: Clause 40. — (Valuation.) (31 May 1965)

Mr Norman Cole: Will that appear somewhere else in the Bill? It does not at the moment.

Orders of the Day — Schedule 9. — (Capital Gains: Administration.) (31 May 1965)

Mr Norman Cole: At this early hour of the morning this does not seem to be an important matter for some hon. Members, but many hon. Members on this side of the Committee think that it is very serious. It may well be the beginning of similar things which we are to see later. All I can say in its favour is that the Government have shown themselves determined to get this Capital Gains Tax by one means or...

Orders of the Day — FINANCE (No. 2) BILL: Clause 16 — (Amendments of Case Vii of Schedule D.) (24 May 1965)

Mr Norman Cole: I wonder if the Minister will address his mind to this point, to get it on the record? What happens about legally tendered currency in this country, in the case of rarity, or a special occasion of issue? I am thinking of the coin- age issued at the Coronation. Would that attract tax? Or would it be legal tender and not attract tax?

Orders of the Day — FINANCE (No. 2) BILL: Clause 16 — (Amendments of Case Vii of Schedule D.) (24 May 1965)

Mr Norman Cole: I endorse what my hon. Friends have said about this being a tax on generosity. It is either a tax on generosity or an indication of fear, because there is some significance between the two figures of £100 and £1,000. Why are we able to deal with £1,000 under another subsection and only with £100 in the case of a gift? I suspect that some economic pundit has worked the matter out and has...

Finance Bill (19 May 1965)

Mr Norman Cole: There was a famous man, Bacon, who said that he had taken all knowledge for his province. One can adapt that and apply it to this Government: they have taken all taxation as their province, without any discrimination whatever. If the history of the past few months could be rewritten, the Government might well want to think again about many of the actions which they have taken. If proof of...

Orders of the Day — Rates (5 May 1965)

Mr Norman Cole: I have been carefully following the hon. Member's argument and I agree with his remarks about certain expenditure being predetermined. Would he not agree, however, that among many ratepayers who analyse their rates part of the feeling of resentment at the ever-increasing cost is the fact that certain items and increases are laid upon them by the Government often with no kind of direct grant...

Orders of the Day — Race Relations Bill (3 May 1965)

Mr Norman Cole: If the Solicitor-General is saying that the police are not to act as the first arbiters in the matter, does that mean that every speech having anything to do with racial relations is to be taken down by a police shorthand writer and referred to the Attorney-General? Otherwise what my right hon. Friend the Member for Hampstead says must be right.

Orders of the Day — Budget Resolutions and Economic Situation (12 Apr 1965)

Mr Norman Cole: Mr. Norman Cole (Bedfordshire, South) rose——

Orders of the Day — Budget Resolutions and Economic Situation (12 Apr 1965)

Mr Norman Cole: May I ask what I hope is a fair question? In his thinking both about the developed and under-developed countries and the rewards of overseas investments, has the right hon. Gentleman addressed his mind to what might happen if we do not invest and other countries do?

Orders of the Day — Rent Bill (5 Apr 1965)

Mr Norman Cole: Can the Minister elaborate on the point and tell us what he understands by the word "scarcity"? Does he mean scarcity to the extent that there is a preference for some areas, in relation to the supply and demand of houses, or does he mean scarcity caused by existing conditions?

Orders of the Day — Rent Bill (5 Apr 1965)

Mr Norman Cole: rose—

Orders of the Day — Rent Bill (5 Apr 1965)

Mr Norman Cole: No. I said that if this independence is to be guaranteed in Scotland because the rent officers are to be under the jurisdiction of the Secretary of State, what is the implication of that for the rest of Great Britain?

Bill Presented: New Clause. — (Commencement.) (2 Mar 1965)

Mr Norman Cole: We are dealing with a quite extraordinary matter. I hasten to say that I have no interest to declare. I have no interest in the company, I have not been able to make any intervention previously, I was not a member of the Standing Committee, nor did I speak on Second Reading. Nevertheless, since this business first started, I have been most concerned over what we are about to do. To start...

Bill Presented: New Clause. — (Commencement.) (2 Mar 1965)

Mr Norman Cole: I bow to your Ruling, Mr. Speaker. I suggest, from my knowledge of the House over the last 14 years, that if the Whips had not been on on Second Reading the Bill would not have been granted a Second Reading. Further, if the Whips were not on tonight the Clause would be accepted, with support from both sides, because I detect support amongst hon. Members opposite. I have enough respect for my...


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