HC Deb 22 February 1921 vol 138 cc760-1
58. Mr. G. LOCKER-LAMPSON

asked the Chancellor of the Exchequer when it is proposed to introduce the Revenue Bill?

Mr. CHAMBERLAIN

I hope to introduce the Bill at an early date, but I am not able to name a day.

Mr. LOCKER-LAMPSON

May the House take it that this Bill will be taken downstairs, and not sent up to Grand Committee?

Mr. CHAMBERLAIN

No, I shall ask the House to send it upstairs. That is the only hope of passing it. If the House treats it as a contentious measure it will not be proceeded with.

Mr. LOCKER-LAMPSON

May the House take it that the right hon. Gentleman is introducing this Bill in order to carry out the recommendations of the Royal Commission on Income Tax in regard to local administration?

Mr. CHAMBERLAIN

I have not yet approved the Bill myself, and I cannot yet say exactly what it will contain, but it will deal certainly with some Income Tax affairs, probably with matters of administration, and with the three years' average, and will probably contain some provisions in connection with Customs and Excise, and various minor alterations of the law, but my hon. and gallant Friend had better wait and see. I will present it to the House as early as I can, but, as I say, the House must understand that if it is to be treated as a contentious measure, I cannot possibly hope to make progress with it this Session.