§ (1) Where a husband is required under Sub-section (2) of Section seventy-two of the principal Act, to make a return of his total income from all sources for the purpose 1339 of Super-tax and part of that total income is the income of his wife, the Special Commissioners may, if for any reason they consider that they are unable to obtain a satisfactory return of the wife's income from the husband, require the wife to make a return of her income, and in that case the wife shall be under the like obligation to make a return under the said section as if she were not married, and the husband shall be relieved from any obligation to make such a return as respects the income of the wife.
§ (2) Where Super-tax is charged in a case where the wife has been required to make a return under the foregoing provision, such part of the total sum payable in respect of the Super-tax as bears the same proportion to that total sum as the wife's income bears to the total income shall be assessed on and recoverable from the wife in lieu of the husband.
§ (3) This section shall have effect with respect to the Super-tax charged for the year beginning the sixth day of April nineteen hundred and nine and for any subsequent year as if it had been contained in the principal Act, and the provisions of that Act with regard to the assessment and collection of Super-tax, and the penalties for failure to make a return, shall apply accordingly.
§ Mr. MALCOLMI beg to move, "That the Bill be re-committed in respect of Clause 10."
I regret to learn, through the usual channels, that the Motion which I have put down infringes the spirit of an agreement entered into the other night. The last thing I want to do is to infringe the spirit of any agreement, even although I do not happen to have been a party to it, but a great many of us on this side of the House feel that the claims of municipal corporations and of other local authorities have been most summarily dealt with by the Government during the passage of this Revenue Bill, under circumstances connected with all-night sittings, to which it would perhaps be better that I should not refer any further. I hope, however, if I withdraw, as I hope to be able to do, this Motion for recommitment, the Government will be able to give us some assurance that so far as it lies with them they will enable us to take the substantial discussion upon the Motion on the Paper in several names to omit Clause 10. If that can be assured to us I shall be glad to 1340 withdraw the Motion to recommit standing in my name.
§ Viscount CASTLEREAGHI hope that the appeal made by my hon. Friend will receive sympathetic consideration at the hands of the Government. I join with him in not desiring to refer to the course of the discussion we had the other night. But I think the right hon. Gentleman the Prime Minister, although he was not present at the time, must realise that the discussion was carried on under very unsatisfactory conditions. I should like to tell the right hon. Gentleman that very many of my hon. Friends, in common with myself, have received communications from our Constituents with regard to this very important Clause. The proposed allocation of the Increment Duty had raised considerable hopes in the country, and, as far as we know at present, those hopes have been dashed to the ground. I hope the right hon. Gentleman, therefore, will give further time for the consideration of this important matter.
§ The PRIME MINISTERI confess I was somewhat surprised when I saw this Motion on the Paper for to-day. Under the Closure resolution, as I moved it a few nights ago, it was provided that on any day on which any proceedings are to be brought to a conclusion under this order, no dilatory Motion on the Bill, nor Motion to recommit the Bill, nor Motion to postpone a Clause should be received unless moved by the Government. Therefore, if the Motion had been carried in the form I proposed it, this Motion of the hon. Gentleman would have been out of order, and must have been so ruled by the Chair. But in the course of the discussion I made the proposal which, after full Debate was accepted by the right hon. Gentleman opposite, that we should give four hours to-morrow for the further discussion of this Bill. The result is that the Report stage is not brought to a conclusion tonight, and, therefore, the Motion to recommit is not technically out of order. If I had anticipated anything of this kind, I could easily have amended the paragraph so as to make such a Motion out of order. I have no doubt the hon. Gentleman is quite as anxious as we are to keep within the limits of our Parliamentary bargain, and I think therefore he will see that this is a Motion which he should not press. I hope he will withdraw it. I can assure him that the Government are most anxious to have a further discussion on Clause 10.
§ Message to attend the Lords Commissioners.
§ The House went; and, having returned,
§ Mr. SPEAKER reported the Royal Assent to:—
- 1. Consolidated Fund (No. 1) Act, 1911.
- 2. Paisley Corporation Order Confirmation Act, 1911.
- 3. Ayrshire (Loch Bradan) Water Distribution Order Confirmation Act, 1911.
- 4. Irvine Burgh Order Confirmation Act, 1911.
- 5. Military Lands Provisional Order (1910) Confirmation Act, 1911.
§ 4.0 P.M.
§ The PRIME MINISTERAs I was saying when I was interrupted, we are most anxious that there should be a further discussion on what has hitherto been known as Clause 10, but which is now known as Clause 15 of the Bill. Of course, it rests entirely with the House to say whether or not that discussion can be reached before eight o'clock to-morrow night. I hope it may be. But I would like to say at once two things. In the first place, the Government have always presented this Clause as a transitory and provisional arrangement, and that is shown by the nature of the words now in the Clause itself. I know it is the view of some of my hon. Friends behind me and in other parts of the House that it would be better if, instead of using vague and general terms, there were some definite limitation in point of date, and I have to say that my right hon. Friend the Secretary to the Treasury will put down an Amendment to-night upon that subject. I cannot say definitely what date it will be, but he will put down an Amendment suggesting a limit, and if it is the will of the House that the intermediate Clauses should be disposed of in time to discuss this Amendment, it will be discussed. At all events, the Government will submit it when the time comes for the conclusion of our proceedings. I hope, under these circumstances, the hon. Gentleman will not insist upon his Motion, but do not let it be supposed that we want to burke discussion. There is no Clause of the Bill which personally I would like to see more fully discussed as to the advantages which it gives to the public.
§ Colonel GRIFFITH-BOSCAWENMay I ask one question in regard to what was 1342 originally Clause 11, but which is now Clause 16. There the words "until Parliament otherwise determines" were accepted by the Government. Will the right hon. Gentleman undertake to accept in Clause 16 now a definite limit, just as he has in the case of Clause 10, or rather 15?
§ The PRIME MINISTERNo, Sir.
§ Mr. MALCOLMAfter what has fallen from the Prime Minister, of course no other course is open to me except to withdraw my Motion. I was not present the other evening when the discussion took place or I should not have proposed it. I beg leave to withdraw it.
§ Motion, by leave, withdrawn.
§ Bill considered in Committee.