HC Deb 23 June 1925 vol 185 cc1375-6
The FINANCIAL SECRETARY to the TREASURY (Mr. Guinness)

I beg to move, in page 3, line 26, after the word "Ireland," to insert the words '(other than yarn produced by spinning from artificial silk waste "on" which duty has been paid under this Act).' This is one of a series of Amendments designed to avoid the payment of duty twice over when the yarn is spun from artificial silk waste on which duty has already been paid. It is merely a drafting Amendment. It was never the intention that duty should be paid twice, but on the wording of the Clause as it stands it might be held that those who spun from artificial silk waste were liable to double duty.

Captain BENN

This is worthy of a word of comment. At the last moment of the last hour the Chancellor of the Exchequer has suddenly discovered that he is imposing a double Excise duty upon the manufacture of artificial silk. This Amendment is not a concession to the trade. The well-balanced scheme that has been before us for so long is suddenly found to include a double Excise duty. The Chancellor proposes to remit the double Excise duty by amendment of this Clause. In paragraph 5 of Part III of the Second Schedule he remits the double Customs duty. It would be more con- venient to introduce the Amendment now before us in paragraph 5 of Part III of the Second Schedule than to introduce the Amendment in the present Clause.

Mr. GUINNESS

It is not a question of drawbacks, but of not paying the duty a second time.

Captain BENN

I observe that the Financial Secretary to the Treasury has not read paragraph 5 of Part III of the Second Schedule. The paragraph does not deal with the question of drawbacks, but of double duty. If the scheme is to be comprehensible to the people who work it, it would be far better to avoid double duty by a provision in paragraph 5 of the Second Schedule than to insert the provision in this Clause.

Amendment agreed to.

Further Amendments made: In page 3, line 40, after the word "yarn," insert the words "or waste."

In page 3, line 44, after the word "yarn," insert the words "or waste."

In page 4, line 5, after the word "yarn," insert the words "or waste."—[Mr. Guinness.]