Proceeding contribution from Lord Forsyth of Drumlean (Conservative) in the House of Lords on Tuesday, 24 April 2012. It occurred during Debate on bill on Scotland Bill.
Scotland Bill
There is a distinction between creating a completely new tax and devolving an existing tax. Corporation tax is an established tax in the Finance Bill. If Alex Salmond thinks of a completely new tax, all that is required for it to be imposed is for an Order in Council to go through both Houses of Parliament. That is a completely new and novel procedure and quite different from an argument about who will administer or levy an existing tax.
Secondary information
- Type
- Proceeding contribution
- Reference
- 736 c1709
- Session
- 2010-12
- Chamber / Committee
- House of Lords chamber
- Subjects
- Criminal proceedings Devolved matters Appeals Corporation tax Devolution Caravans EU law Income tax Legislative competence Excise duties Legislation Large goods vehicles Motor vehicles Referendums Scotland Scottish Parliament Taxation Speed limits Tax rates and bands Supreme Court Scottish Executive High Court Scottish Government Legislative consent motions
- Legislation
- Scotland Bill 2010-12
- Link
- View this Proceeding contribution on www.publications.parliament.uk
Librarians' tools
- Timestamp
- 2023-12-15 16:47:39 +0000
- URI
- http://data.parliament.uk/pimsdata/hansard/CONTRIBUTION_825343
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