HC Deb 02 July 1923 vol 166 cc210-1

A vehicle used in combination with a trailer which has not more than two wheels in contact with the ground and is so constructed and by partial super-imposition so attached to the vehicle that at all times the weight on the rear axle of the vehicle exceed the weight on the axle of the trailer the vehicle and trailer shall for the purpose of determining the rate of duty chargeable under the Second Schedule to The Finance Act, 1920, but not for any other purpose, be treated as if it were a single vehicle used for drawing a trailer.—[Viscount Curzon.]

Brought up, and read the First time.

Viscount CURZON

I beg to move, "That the Clause be read a Second time."

This Clause is designed to meet a new case that has arisen since the passing of the Finance Act, 1920. That Act laid it down specifically that motor vehicles with trailers should be charged at a specific rate.


I beg to second the Motion.

Colonel ASHLEY

I am prepared to accept this new Clause, with two small Amendments.

Question put, and agreed to. Clause read a Second time.

Amendments made:

Leave out the words "A vehicle," and insert instead thereof the words "Where a vehicle is."

At the end of the Clause insert the words This Section shall come into operation on the first day of January, nineteen hundred and twenty-four." — [Colonel Ashley.]

Clause, as amended, added to the Bill.