HC Deb 28 April 1925 vol 183 cc70-1

An announcement of a prospective surplus is always a milestone in a Budget, and before we settle what to do with it, I will pause to mention some minor matters, on which I shall have to propose legislation. I shall propose legislation following the Resolution of the Imperial Economic Conference of 1923 concerning the liability of Empire Governments trading or owning property in Great Britain. I shall also propose legislation for Income Tax relief in favour of High Commissioners residing in this country, to which my right hon. Friend the Secretary of State for the Colonies has already publicly referred. Provisions will he included to continue the tem- porary exemption of Irish Free State charities from British Income Tax, and I shall suggest, also, certain improvements in the machinery for Income Tax appeals by charities in Great Britain. A recent decision of the House of Lords has revealed defects in the law relating to Succession Duty, which necessitates the tabling of remedial proposals. All these points will be represented by Clauses in the Finance Bill.