HC Deb 19 March 1928 vol 215 cc112-3

I beg to move, in page 1, line 15, after the word "as," to insert the words regard being had to the extent, if any, to which in the making of any valuation list in force at the commencement of this Act account was taken of any plant or machinery in or on any hereditament. This Amendment and those which follow it on the Paper, are what I may call clarifying Amendments, intended to remove certain doubts which have arisen as to the construction of Sub-section (2) of Clause 1. It has been suggested that as in London, different practices have been followed in different parts of the area in regard to the value put on machinery and plant in the past, a manufacturer might possibly be able to make a claim for the reduction of his assessment by the value of his machinery and plant, although, in fact, the full value of the machinery and plant had not been taken into account in settling the value at the last assessment. These words are put in, so that the amount of the reduction in consequence of the adoption of the rating of machinery Clause cannot be greater than the actual amount which has been affixed for the value of machinery and plant in the original valuation of the property.

Amendment agreed to.

Further Amendments made:

In page 1, line 16, leave out the words "any hereditaments," and insert instead thereof the words "that hereditament as appearing in the valuation list."

In page 2, line 2, leave out the words "lists which are," and insert instead thereof the words "list which is."

In page 2, line 4, leave out the words "provisional lists," and insert instead thereof the words "a provisional list"— [Mr. Chamberlain.]