Scotland Bill — Power to fix basic rate for Scottish taxpayers — 23 Feb 1998

Considered in Committee [Progress, 12 February].

I beg to move amendment No. 352, in page 29, line 7, after 'Scottish', insert 'income'.

The Second Deputy Chairman:

With this, it will be convenient to discuss the following amendments: No. 353, in page 29, line 16, after 'Scottish', insert 'income'.

There we have it. It has been considered in the past that such a tax would impose a substantial burden. The Government are now asserting to the contrary.

If that is indeed about income tax, why does the Minister resist the simple addition of the word "income" to make the measure clear beyond peradventure?

Amendment, by leave, withdrawn.

I beg to move amendment No. 356, in page 29, line 23, at end insert--

'(3A) The income mentioned in subsection (3) to which section 1A of the Income and Corporation Taxes Act 1988 applied for that year shall also be treated as income of that kind even where the tax-payer's total income from all sources exceeds £25,500 in that year.

(3B) The income referred to in subsection (2) does not include income from any annuity purchased from a pension fund.'.

Question put, That the amendment be made:--

The Committee divided: Ayes 130, Noes 339.

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