§ Lords Amendment: In page 60, line 12, leave out "or may."
§ Mr. SPEAKERThis Amendment, taken together with the following Amendment—in line 25, at the end, to insert a new Sub-section (3)—raises the question of Privilege, and I must call the attention of the House to them.
§ Sir K. WOODI beg to move, "That this House doth agree with the Lords in the said Amendment."
§ Question put, and agreed to.
§
Lords Amendment: In line, 25, at the end, insert:
(3) Where by any enactment, including this section, the amount of any drainage rate is to be determined by reference to the gross annual value of any property for income tax purposes, then, if the property is not assessed for income tax purposes under Schedule A of the Income Tax Act, 1918, as amended by any subsequent enactment, the value thereof shall, as from the appointed day, be determined, in the event of any dispute, by a court of summary jurisdiction.
§ Sir K. WOODI beg to move, "That this House doth agree with the Lords in the said Amendment."
This raises rather a technical matter. The additional Sub-section is necessary to meet the possible case of hereditaments liable to a drainage rate for which the basis has been rateable value and is now to be Schedule A gross value which are not assessed for Schedule A.
§ 1.0 p.m.
§ Lieut.-Colonel HENEAGEI want to ask whether there will not be a certain amount of difficulty about the collection of the rates. The collection under the existing system is done by the local authorities, and if we are to adopt Schedule A the rate will be collected under a system over which they have no control.
§ Sir K. WOODI do not think there will be any difficulty in that connection, but I will certainly make some inquiries 2024 on the point which my hon. and gallant Friend has raised. It does not arise on this Amendment.
§ Question put, and agreed to.
§ Mr. SPEAKERI will cause an entry to be made in regard to this Amendment in the Journal of the House.
§ Subsequent Lords Amendments, to page 65, line 17, agreed to.