§ Sir D. MACLEANMay I ask the Chancellor of the Exchequer what he proposes to do this Session with regard to the Motion upon the Paper for the appointment of a Select Committee to inquire into the proposal to impose a tax on war-time increases of wealth?
Mr. CHAMBERLAINThe Government greatly regret that for reasons beyond their control it has been impossible to 1629 secure the appointment of this Committee in time for it to make progress with the inquiry before Christmas.
I understand that all Committees lapse with a Prorogation and that this Committee if now appointed would be unable to sit during the Recess. Under these circumstances I have come regretfully to the conclusion that it would be useless to appoint the Committee at this stage of the Session and that I should not be justified in taking up any of the short time that remains to us in a discussion on its appointment.
But the Government, as my right hon. Friend knows, have invited the co-operation of the House in this matter, and are most anxious to secure it, and we shall propose the appointment of the Committee at the earliest possible moment next Session, for it is important from every point of view that a decision should be reached as soon as possible. The Inland Revenue have had a preliminary Memorandum ready for the consideration of the Committee for same little time. It raises several questions on which they seek a decision to enable them to continue their work. Having sought the assistance of a Committee I was anxious that these points should be considered and the necessary decisions given by the Committee itself, hut in order that delay may be avoided I propose now to give ad interim directions to the Board on the points on which they seek guidance so that they may get on with their task. It will, I hope, be clearly understood by the House that these decisions are purely provisional. They are given only to avoid delay, and will not in any way restrict the liberty of action and of decision of the Committee when appointed.