HC Deb 23 June 1925 vol 185 cc1397-9
Mr. GUINNESS

I beg to move, in page 8, line 37, to leave out the word "or."

The object of this Amendment and of the succeeding one on the paper—in page 8, line 37, after the word "four," to insert the words "or Section six"—is to apply the provisions of Clause 11 of the Finance Bill to re-imported lace. The Act mentioned at the beginning of Clause 11 was a re-enactment of the old-standing differentiation between the treatment of British re-imports, which were allowed to come in duty free up to five years from their export, and foreign re-imports, which were always liable to duty, no matter when they had been exported. Clause 11 substitutes for that old arrangement a concession which was made first in 1915, in connection with the McKenna Duties, under which British goods which were re-imported were exempt from a second payment of duty, however long after exportation the re-importation might be. Foreign goods were given the concession that they were freed from duty if they had either been brought into this country originally before any duty was in force, or, if they had been brought in during the operation of duties, if they had not got any rebate on exportation. I think the House will see that it is a reasonable concession, and having conceded it in the case of the McKenna Duties and silk, it ought also to apply to lace.

Captain BENN

I would like to ask the hon. Gentleman why the same exemption is not granted to hops? Hops are also taxed under this Bill for the first time. Why should you make a distinction between hops and these other articles. This is rather an important matter. We have been going through this Bill at lightning speed, and this is the last chance to make the law accurate. Hops are referred to in Section 7 of the Finance Bill, and it seems to me that to give the same advantage to hops would be the right thing to do to bring matters into line.

Mr. GUINNESS

I should think the answer clearly is that no cases of re-importation ever occur in connection with consumable stores like hops. The hon. and gallant Gentleman will realise that there were duties on consumable stores long before the McKenna Duties were first imposed, and it was never found inconvenient to apply the old-standing provisions of the law, because if articles of that kind were re-imported after export the re-importation was only on a very limited scale. It would be quite unnecessary to apply this special provision, which was first enacted in connection with the McKenna Duties, to consumable stores.

Amendment agreed to.

Further Amendment made: In page 8, line 37, after the word "four", insert the words "or section six."—[Mr. Guinness.]