HC Deb 30 June 1927 vol 208 cc748-50
Mr. GATES

I beg to move, in page 15, line 28, to leave out the word "may" and to insert instead thereof the word "shall."

Mr. CHURCHILL

I think it may save the time of the Committee if I say that the Government, are prepared to accept this Amendment. It carries out our intention with regard to these appointments. I shall not be able to accept the next Amendment on the paper—in page 15, line 29, after the word "pleasure" to insert the words "with the benefits of the Superannuation Acts, 1834 to 1909"—because—

The CHAIRMAN

That is not in order.

Mr. CHURCHILL

Then I am relieved from arguing that matter by your ruling. Nor shall I be able to accept the Amendment in the name of the hon. Member for the Moss Side Division (Mr. G. Hurst)—in page 15, line 30, after the word "remuneration'' to insert the words not being less than the remuneration paid for the year ending the thirtieth day of April, 1927. I could not accept that because it would suggest that the remuneration should remain unchanged in spite of any reduction of work. I am ready to accept the Amendment of the hon. Member for Abingdon (Major Glyn), which deals with the position of the collector. I am not attempting to argue these points, but I thought it would be more convenient for the Committee to know the intention of the Government at this point.

Mr. GATES

May I thank the right hon. Gentleman?

Amendment agreed to.

Major GLYN

I beg to move, in page 15, line 36, at end, to insert the words (2) Where by virtue of section eighty of The Income Tax Act, 1918, the General Commissioners have power to appoint a collector for any area those Commissioners shall appoint a collector for that area to hold office during their will and pleasure, and sub-section (1) of that section shall have effect as if for the words "in the month of April in every year" there were substituted the words "within a month from the occurrence of a vacancy for a collector. In view of what the right hon. Gentleman has said, I will not delay the Committee. I understand the Government accept the Amendment, and I therefore formally move.

Amendment agreed to.

Motion made, and Question proposed, "That the Clause, as amended, stand part of the Bill."

Mr. DALTON

Now that we have reached this stage, I think it may be convenient to ask the Chancellor of the Exchequer how much further he proposes to go. We have dealt with 20 Clauses and considerable progress has been made. I understand that the evasion group of Clauses are not to be taken. They deal with Super-tax, and Clause 34 also contains some technical points.

Mr. CHURCHILL

I am afraid I must ask the Committee to carry out the plan which we set in mind at the beginning of the day, which was not objected to by any of the leaders of the various parties concerned. It is quite true that we have now completed Clause 28. I propose now to move the postponement of the Clause dealing with the Super-tax and the evasion section in order that they may be brought on in good time on Monday, and to proceed with the other Clauses up to Clause 45, stopping there. I do not think that in these Clauses there is any controversial matter that will be raised. That leaves the evasion problem for Monday and the Road Fund, as large issues for that day, and we will keep one day further for the Debate on the Betting Duty.

Clause 29 postponed until after Clause 45.

Clause 30 postponed until after postponed Clause 29.

Clause 31 postponed until after postponed Clause 30.

Clause 32 postponed until after postponed Clause 31.

Clause 33 postponed until after postponed Clause 32.

Clause 34 postponed until after postponed Clause 33.

Clauses 35 (Charge of Income Tax at standard rates and at higher rates in respect of income above certain amount), 36 (Provisions with respect to Income Tax chargeable by way of deduction), 37 (Substitution of reliefs by way of reduction of tax for reliefs by way of deductions from assessable income, &c.), 38, (Provisions with respect to making and determination of claims), ordered to stand part of the Bill.