§ Resolution reported,
§ 3. "That—
- (a) the relief given in respect of earned income shall be modified so as to allow relief only as follows:—
- Relief by way of reduction of the tax to nine pence in cases where the total income does not exceed one thousand pounds;
- Relief by way of reduction of the tax to ten pence half-penny in cases where the total income exceeds one thousand pounds and does not exceed one thousand five hundred pounds;
- Relief by way of reduction of the tax to one shilling in cases where the total income exceeds one thousand five hundred pounds and does not exceed two thousand pounds;
- Relief by way of reduction of the tax to one shilling and two pence in cases where the total income exceeds two thousand pounds but does not exceed two thousand five hundred pounds; and
- (b) it is declared that it is expedient in the public interest that this Resolution shall have statutory effect under the provisions of the Provisional Collection of Taxes Act, 1913."
§ Resolution read a second time.
Mr. CHAMBERLAINI wish to move, in paragraph (a), to leave out the word "only" ["to allow relief only."]
I agree with the Chancellor of the Exchequer that it is undesirable, if it can be avoided, to discuss details of the Resolution on the Report stage. But I think the word "only" in this case would limit the discretion of Members to move Amendments on the Bill which it might be desirable 1434 to have discussed, and I hope therefore the Chancellor of the Exchequer will accept the Amendment.
§ Mr. LLOYD GEORGEI wish the right hon. Gentleman had given me an opportunity of consulting my advisers.
§ Mr. LLOYD GEORGEThe right hon. Gentleman knows how dangerous it is to accept Amendments to a Resolution like this without previous consultation to find out the effect. I am not sure what the effect would be. The right hon. Gentleman's idea is that the insertion of the word "only" would prevent the moving of further abatements. I should like to have the opinion of the Speaker on that. I should not have thought it would have had that effect. It would be in order to move an abatement, but nothing in the way of addition.
§ Mr. SPEAKERI think it would be open for anybody to move an Amendment which would be in favour of the subject.
§ Mr. SPEAKERI think so, so long as the subject is not put in a worse position. An Amendment could be moved which would put him in a better position.
§ Amendment, by leave, withdrawn.