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4 Dec 2002 : Column 831W—continued
TREASURY
Capital Gains Act
Mr. Arbuthnot: To ask the Chancellor of the Exchequer with reference to the Inland Revenue's guidance that the words substantial extent in the Capital Gains Tax Act 1992, Schedule A1, paragraph 22A(1) means 20 per cent. or more, to what the 20 per cent. figure refers. [84483]
Mrs. Brooke: To ask the Chancellor of the Exchequer to what the figure of 80 per cent. used by the Inland Revenue to judge whether a company's activities are primarily trading activities applies. [85069]
Dawn Primarolo: The figure relates to the proportion of a company's activities which are not trading activities. The Inland Revenue will publish guidance in Tax Bulletin 62 (to be issued in December 2002) on how to determine for Capital Gains Tax taper relief purposes whether a company's non-trading activities amount to more than 20 per cent. of its total activities. This guidance, which updates the earlier guidance published in June 2001 in Tax Bulletin 53 by reflecting changes to the legislation which were introduced in Finance Act 2002, is available now on the Revenue website at:
www.inlandrevenue.gov.uk/bulletins/tax—bulletin—taper— relief.htm.
A hard copy is being placed in the House of Commons Library.
Double Taxation Convention
Mr. Stephen O'Brien: To ask the Chancellor of the Exchequer what assurances have been received by him from officials in the relevant Government Departments in
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(a) the UK and (b) the USA that a mutually agreed agenda for ratification of the UK/US Double Taxation Convention has been fixed and is being adhered to. [84446]
Dawn Primarolo: It is not possible to fix a mutually agreed agenda for ratification of the new UK/USA Double Taxation Convention because the UK and USA have ratification procedures that lie outside the control of the Government Departments concerned. However, the ratification process was completed in the UK on 20 November 2002 and we expect the US Senate to consider the Convention early in 2003.
The Convention requires that the instruments of ratification shall be exchanged as soon as possible after each country has ratified the Convention. Both countries are moving as quickly as they can to achieve that.
Mr. Stephen O'Brien: To ask the Chancellor of the Exchequer when the Governments of the UK and the US expect to complete the process of ratification of the UK/US Double Taxation Convention signed on 24 July 2001. [84447]
Dawn Primarolo: The ratification process for the new UK/USA Double Taxation Convention was completed in the United Kingdom on 20 November 2002. In the US the convention has been transmitted to the Senate, which is expected to consider it early in 2003. Instruments of ratification will be exchanged by the two Governments as soon as possible after the Senate has given its advice and consent to ratification.
Mr. Stephen O'Brien: To ask the Chancellor of the Exchequer when the Government expect to announce to business and other interested parties (a) the date on which the UK/US Double Taxation Convention will come into force and (b) the date on which its provisions will take effect. [84448]
Dawn Primarolo: The UK/USA Double Taxation Convention will enter into force on the same day that instruments of ratification are exchanged by the two
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governments. When that has taken place, an announcement will be published in the London, Edinburgh and Belfast Gazettes. The Inland Revenue will also publish a News Release announcing the entry into force date and a statement will appear on its website.
The provisions of the Convention will take effect in accordance with the provisions of Article 29 of the Convention, and will flow automatically from the entry into force date.
Human Corpses
Andrew Mackinlay: To ask the Chancellor of the Exchequer if he will make an assessment of the powers of Customs and Excise to prevent the importation of human corpses and body parts for the purpose of artistic or public display; and if he will make a statement. [85345]
John Healey: HM Customs and Excise has no powers to prevent the import of human corpses and body parts whether or not for the purpose of artistic or public display.
Inland Revenue
Matthew Taylor: To ask the Chancellor of the Exchequer how many companies were subjected to penalties by the Large Business Office and Special Business Office in fiscal year 2000–01; what the total levels of penalty were; and if he will make a statement. [82039]
Dawn Primarolo: The Large Business Office and the Special Compliance Office do not at present keep their records in a way that allows this information to be provided, except at disproportionate cost. The Inland Revenue are reviewing their record systems with a view to providing information more easily in future.
Matthew Taylor: To ask the Chancellor of the Exchequer how many cases were settled by the Large Business Office and Special Business Office in the last five fiscal years; and if he will make a statement. [82041]
Dawn Primarolo: The figures are as follows:
| Large business office | Special compliance office | |
|---|---|---|
| 1997–98 | — | 983 |
| 1998–99 | 3,366 | 877 |
| 1999–2000 | 2,757 | 869 |
| 2000–01 | 2,519 | 810 |
| 2001–02 | 2,105 | 738 |
For the Large Business Office, figures for 1997–98 are not available on a comparable basis with those for other years. The figures for other years are of numbers of adjustments to taxable profits or losses recorded on issues into which the Office has inquired. In each year, several such adjustments may arise on any one case.
The Special Compliance Office has focused on larger and more complex cases in recent years. The Large Business Office, focuses resources on achieving greater voluntary compliance by taxpayers.
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Inland Revenue Inspectors
Matthew Taylor: To ask the Chancellor of the Exchequer how many fully-trained Inland Revenue inspectors there were in (a) 1985, (b) 1990, (c) 1995 and (d) 2001; how many general grade inspectors there were in (i) 1985, (ii) 1990, (iii) 1995 and (iv) 2001; how many unfilled general and fully-trained inspector posts there were in each of the above years; and if he will make a statement. [82042]
Dawn Primarolo: Organisational groupings of Inland Revenue staff were significantly changed in 1993. Consequently the fully-trained inspectors fell mostly into a new Band B group, and the general group of inspectors was mainly replaced by a much broader grouping of them and other staff in a new Band C group.
The Inland Revenue estimates that the number of fully-trained Inspectors in Band B at 1 April 1995 and 1 April 2001 stood at 1,900 and 1,800 respectively. The total number of staff in Band C were 7,042 at 1 April 1995 and 8,477 at 1 April 2001. A new personnel records system was introduced in 1997, replacing the database for earlier years. Using other, less reliable data the Inland Revenue estimates there were some 2,500 fully-trained and 4,500 general group inspectors in 1985, and 2,100 fully-trained and 5,100 general group inspectors in 1990.
Records are not kept for the numbers of past staff vacancies.
Mature Students (Child Tax Credit)
Ian Lucas: To ask the Chancellor of the Exchequer whether mature students in higher education in England whose spouses are in work will be eligible for child tax credit. [84963]
Dawn Primarolo: Yes, provided that the couple is responsible for at least one child or young person.
Methadone
John Mann: To ask the Chancellor of the Exchequer in how many cases methadone appeared on death certificates in each of the last 10 years. [85035]
Ruth Kelly: The information requested falls within the responsibility of the National Statistician. I have asked him to reply.
Letter from John Pullinger to John Mann, dated 4 December 2002:
- The National Statistician has been asked to reply to your question asking in how many cases methadone appears on the death certificate in each of the last ten years. I am replying in his absence. (85035)
- Figures for deaths related to drug poisoning are currently available for 1993 to 2000 for England and Wales. The information requested is given in the table below:
| Year | Number |
|---|---|
| 1993 | 232 |
| 1994 | 269 |
| 1995 | 310 |
| 1996 | 368 |
| 1997 | 421 |
| 1998 | 364 |
| 1999 | 298 |
| 2000 | 238 |
(8) Selected using the following codes from the International Classification of Diseases Ninth Revision:
292 (drug psychoses).
304 (drug dependence).
305.2–305.9 (non-dependent abuse of drugs).
E850-E858 (accidental poisoning by drugs, medicaments and biologicals).
E950.0-E950.5 (suicide and self-inflicted poisoning by solid or liquid substances).
E980.0-E980.5 (poisoning by solid or liquid substances, undetermined whether accidentally or purposely inflicted).
E962.0 (assault by poisoning—drugs and medicaments).
where methadone was also mentioned on the death certificate.
(9) Data are for occurrences of death per calendar year.
Source:
Office for National Statistics (2002) Report: Deaths related to drug poisoning: results for England and Wales, 1993–2000. Health Statistics Quarterly 13, 76–82.
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