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Proceeding contribution from David Leslie Taylor (Labour) in the House of Commons on Tuesday, 1 May 2007. It occurred during Debate on bill and Committee of the Whole House (HC) on Finance Bill.


Finance Bill

The hon. Gentleman makes my earlier point precisely. In his example, he takes possession of this hypothetical tie and would rightly feel aggrieved if there was a retrospective tax thereon. However, in the case of air passenger duty we are talking about advance payments for services—in this case, flights—that are not consumed at the point at which the tax bites. That is not retrospectivity.


Secondary information

Type
Proceeding contribution
Reference
459 c1423 
Session
2006-07
Chamber / Committee
House of Commons chamber
Subjects
Codes of practice Crime Arrests Aviation Combined heat and power Climate change Bereavement benefits Fraud Income tax Electricity generation Police Pollution Powers Workplace pensions Pensions Life insurance Passengers Pension funds Tax allowances Taxation Revenue and Customs Renewables obligation
Legislation
Finance Bill 2006-07
Link
View this Proceeding contribution on www.publications.parliament.uk