Complex sentence: In the 1979 elections, the Conservative manifesto stated that lowering income tax took priority, but the Government had not found time to publish a Green Paper, which they finally did complete in 1981 under the title "Alternatives to Domestic Rates".
Split into simpler sentences: In the 1979 elections the Conservative manifesto stated that lowering income tax took priority. The Government published a Green Paper in 1981 under the title "Alternatives to Domestic Rates".