HC Deb 13 July 1915 vol 73 cc765-6

(1) The increase of the duty payable under the provisions of the Finance (1909–10) Act, 1910, payable in any year on any retailer's licence described in the First Schedule to that Act shall be borne by the persons who in such year receive the pecuniary benefit accruing from such licence in proportion to the benefit so received by them respectively.

(2) Such benefit shall include rent and the annualised value of any premium or other consideration for a lease or tenancy agreement of the premises in respect of which such licence is granted, so far as such rent or the benefit of such premium or other consideration is in such year received by any such person.

Provided that no person who, before the passing of the Finance Act, 1912, assigned his interest in the reversion of such premises shall in any event be liable for any payment under this Section.

(3) The person so liable and the amount to be so borne by them respectively shall, in default of agreement, be determined in manner directed by rules of court, by a county court in England or Ireland, and by a sheriff court in Scotland, and such court shall have jurisdiction to enforce payment of the amount so determined by the persons found to be liable.

(4) Section two of the Finance Act, 1912, is hereby repealed.

(5) This Section shall have operation as from the date of the passing of the Finance Act, 1912, and shall apply to all claims under Section two of that Act, whether the same have been agreed or determined or not, but without prejudice to any claims under that Section in respect of which payment has actually been made, whether by deduction or otherwise.

(6) This Section shall not apply to cases coming within the provisions of Section forty-six of the Finance (1909–10) Act, 1910.

Mr. SPEAKER

The same objection applies to this Clause.

Sir G. YOUNGER

I should like to say that I put this Clause on the Paper with a view of trying, if possible, to get rid of some of the unfortunate cases of hardship which have arisen under the other Clause, and I hope the Chancellor of the Exchequer will be able in the next Bill to meet the case.