HC Deb 07 July 1920 vol 131 cc1593-6
Mr. CHAMBERLAIN

I beg to move "That the Clause be postponed."

In order to meet the general convenience of the Committee, it is proposed to have the Debate on the Excess Profits Duty and the Corporation Profits Tax on Monday, and then finish, so that we may go on with the Land Duties on Tuesday.

Sir D. MACLEAN

The Chancellor of the Exchequer has suggested what I think will be for the convenience of the Members, that the Excess Profits Duty be taken on Monday and then, on the assumption that that would take the whole day, we start the succeeding Clauses, beginning with Clause 49, on Tuesday.

Sir A. FELL

The Corporation Profits Tax will follow the Excess Profits Duty?

Sir D. MACLEAN

It will follow the Excess Profits Duty on Monday. If by any chance the Excess Profits Duty and the Corporation Profits Tax finish before 11 o'clock on Monday, then I understand that the Government will take what they can of the Orders on the Paper, up to 11 o'clock.

Mr. CHAMBERLAIN

That is so, if we can finish. I understand, having made inquiries through the usual channels, that this will suit the convenience of the Committee. Nobody wants to begin the discussion on the Excess Profits Duty at this time of night, and the Corporation Profits Tax cannot easily be discussed except in connection with and after the Excess Profits Duty. Accordingly I propose to postpone those until Monday. We hope that they will be finished on Monday. Assuming that they are finished on Monday, we will go no further on that day, and will then take the Clauses dealing with the repeal of the Land Values Duties first thing on Tuesday, and finish the Committee stage of the Bill on Tuesday, if that is agreeable, as I understand it is.

Sir D. MACLEAN

An effort will be made to finish on Tuesday, as far as I am concerned, and I do not see why it may not be so, but there is no sort of pledge on the part of Members of the Committee who sit on this side of the Committee. We shall observe any bar- gain we make, not only in the letter but in the spirit, as my right hon. Friend knows. Of course, he will be delighted if he can finish it on Tuesday. As far as I can see, he has a very good chance of doing so.

Mr. CHAMBERLAIN

I certainly think we ought to do so. I take the right hon. Gentleman's offer, or suggestion, as he makes it; that is, that he and his friends will do their best, that they do not pledge themselves, but will co-operate towards that end; and he will understand that the Government are free to fix any time to secure that result. I cannot undertake, certainly not here and now, that another day shall be given to the Committee stage of the Bill. On the basis of what I have outlined, I propose to move that consideration be postponed of the Clauses relating to Excess Profits Duty, the Corporation Profits Tax, and the Land Values Duties, and when I can I must move the postponement of new Clauses and clear up the other Clauses and take the Schedule.

Sir D. MACLEAN

We on this side attach considerable importance to one of the new Clauses raising the whole question of Imperial Preference, which, by arrangement with the Chairman of Ways and Means, it was thought to be more convenient to discuss on the new Clauses than on the Clause in the Bill.

Mr. NEIL MACLEAN

Do I understand the right hon. Gentleman to mean that in the event of a long discussion taking place, owing to the interest taken in the Corporation Profits Tax, the Committee will sit after 11 o'clock on Monday.

Mr. CHAMBERLAIN

I think it is probable that we shall have to sit after 11 o'clock both on Monday and Tuesday. I have never known a Finance Bill conducted, as far as we have gone, without the Committee being asked to sit after the fixed hour, whatever it was.

Mr. N. MACLEAN

That is why I asked. I do not wish these two important matters to be confined merely to a seven hours' Debate.

Colonel GRETTON

I wish to protest against any intention, expressed or designed, that the Corporation Profits Tax should be taken at a very late hour. It is a new tax which raises a new principle, and it wants very careful examination before the Committee agree to it. I have not the least idea how long the Excess Profits Duty Debate will last, but I wish to enter a strong protest against any arrangement which would compel the Committee to debate the Corporation Profits Tax after 9 or 10 o'clock at night, when a great many people will not be able thoroughly to examine the proposal. It is a matter of great importance to this country.

Sir F. HALL

I hope that the Chancellor will not bring on the subject of the Corporation Tax in the small hours of the morning, when very few Members are present. It is a most important innovation, and ought to be discussed at a reasonable hour.

Mr. CHAMBERLAIN

I would appeal to hon. Members to realise what are the difficulties of the Government, and how we are trying to meet them. I have had representations from all quarters that they did not wish to enter upon a very important discussion on the Excess Profits Duty at the fag-end of the sitting. I have been trying to arrange that and it is not very easy. I am met then by hon. Gentlemen opposite who say they also want something put first, and other hon. Members say there is yet another thing which must have first place or ought to come on very early. It is really impossible to make places of that kind. We have done our best to meet the convenience of the House, but at this time of the Session, if hon. Gentlemen want holidays, they really must be prepared to take some business, even though it is important, late at night and to sit long enough to do it. I hope that the Committee will recognise the real effort which the Government have made to meet the general convenience of Members and will fall in with the arrangement.

Major NALL

I hope that the Chancellor will not think that the protest made by some hon. Members against sitting at night really represents the feeling of a great many Members who have to travel up to town for their Parliamentary duties. For my part, and I know it is the feeling of others, I shall be only too glad to assist in carrying out the programme which is outlined. It matters not at what hour we enter on the business so long as we know it is going to take place. If I know that any particular Clause is to be discussed at midnight or any other hour, then I am quite prepared to be here, and I am sure others are also.

Clauses 41 to 49 (inclusive) postponed.