HC Deb 17 June 1925 vol 185 cc651-2
The CHAIRMAN

The Amendments in the name of the hon. Baronet the Member for West Wolverhampton (Sir Robert Bird), in page 16, line 5, to leave out "(4)," and in page 16, line 22, to leave out paragraph (4), are not in order, as, if carried, they would increase the charge on the taxpayer.

Mr. GUINNESS

I beg to move, in page 17, line 27, after the word "or," to insert the word "Northern."

This is merely a drafting Amendment.

Amendment agreed to.

Motion made, and Question proposed, "That the Schedule, as amended, be the First Schedule to the Bill."

Captain BENN

I am very sorry the Amendment of the hon. Gentleman opposite to omit para. (4) was not in order. We are opposed to taxing imported commercial vehicles because we think it raises the price of commercial vehicles, but hon. Members opposite know quite well, and they have said so, that the reason for imposing the McKenna Duties on motor cars was to cheapen motor cars in this country. They say that by imposing these McKenna Duties you decrease overhead charges, increase output, get mass production, and no one has said that with greater emphasis than the Chancellor of the Exchequer. It is a very strange thing that those people who believe that the imposition of a duty upon motor cars cheapens the price of motor cars in this country at the same time—

The CHAIRMAN

This Clause merely recites the provisions enacted toy Clause 3, which has already been passed, and by itself it has had no effect. It is not possible to make a change in the law here, and, therefore, the hon. and gallant Member's observations are not in order.

Captain BENN

I submit that paragraph 4 is the only part of this Act which exempts commercial vehicles from taxation, and that they would be liable to taxation under Clause 3, but that under paragraph (4) of this Schedule—

The CHAIRMAN

The only question is whether the enactments have been properly set forth.

Captain BENN

The Act has lapsed. It is not the law of the land.

The CHAIRMAN

If the hon. and gallant Gentleman will read the title of the Schedule, he will see it is, "Enactments applied for purpose of duties imposed by Section 3," and then it recites Sub-sections (1), (3), (4), (5) and (6) of Section 13 of Finance (No. 2) Act; 1915. There is nothing enacted by this; it is merely a recital of Sub-sections in a former Act which are now re-enacted again by Clause 3 of this Bill.

Captain BENN

I would direct your attention to the fact that these duties, and all the correlated enactments in the Act of 1915 were repealed last year by the Chancellor of the Exchequer, and are being re-enacted in the Schedule.

The CHAIRMAN

The hon. and gallant Member must read Sub-section (2) of Clause 3, in which it says: shall have effect as if they were re-enacted in this Act, and this is merely setting forth what they are. No question of policy can possibly arise on this Schedule.