§ Mr. CHURCHILLMay I ask the Prime Minister, or the Chancellor of the Exchequer, or both, what ideas the Government have as to the progress we should make on the new Clauses of the Finance Bill to-day? I ask now in order to save the time which would be taken up by moving to report Progress when we reach the Committee stage.
§ The CHANCELLOR of the EXCHEQUER (Mr. Philip Snowden)I am much obliged to the right hon. Gentleman. Most of the new Clauses are somewhat in the nature of hardy annuals, and they appear in almost the precise form in which they have appeared on former occasions. They have been discussed at great length, and I really do not think they ought to occupy very much time. Towards the end of the new Clauses we come to some of greater importance, and I would suggest, and I hope the right hon. Gentleman will agree that we should get to-day the new Clause (applications by spouses for separate assessment to Income Tax or Surtax to have effect until revoked) in the name of the hon. and learned Member for Ealing (Sir H. Nield). Then follow the important new Clauses to which I have referred. The right hon. Member for Epping (Mr. 45 Churchill) expressed a wish the other day that the new Clauses to which he attached considerable importance should be moved in the light of day, and my suggestion is that we should start this new Clause next Wednesday. I understand there is an alteration in the programme of business, but I hope we may be able to begin the consideration of this Clause on Wednesday and probably dispose of the new Clauses by dinner time. I hope this suggested arrangement will commend itself to the Opposition.
§ Mr. CHURCHILLIt is perfectly clear that if we are to achieve anything of the kind sketched by the Chancellor of the Exchequer we shall have to make very rapid progress to-day. Although many of these new Clauses are hardy annuals they do not seem to get annually less hardy as the scale of taxation advances. As I understand it, the Government's intention is to give two days if necessary, including to-day, for the consideration of the new Clauses.
§ Mr. SNOWDENNot quite two days.
§ Mr. CHURCHILLOf course, to-day is not a full day because there is an important Private Bill down for consideration about which there seems to be much interest, and we do not know how much time it will take. But with the best will in the world I think there will be grave difficulty to get through all this great mass of new Clauses by 12 o'clock to-night. It would be easy if we sat until one or two o'clock, but to do so by 12 o'clock seems to me somewhat difficult, and will depend largely on the time taken by the Private Bill. However, we all agree that the important new Clauses which come at the end of the business suggested by the Chancellor of the Exchequer should be brought to an issue on Wednesday at an early hour, and he may rely upon us to make every effort compatible with the decent discharge of public business to reach a condition whereby these new Clauses can be so considered. On this side of the House we have an additional new Clause which is not yet on the Paper to which we attach great importance. It is a Clause to make a closer conformity between the basis of assessment for Death Duties and the actual commercial value of the property assessed. We shall put that on the Paper, and it will come on after the 46 new Clauses have been dealt with. Therefore I doubt if we could undertake that the business will be disposed of on Wednesday before dinner. But we can do our best, and I am bound to say, having regard to the period which we have reached in the Session and the careful scrutiny already given to the Budget, that we might make a common endeavour to dispose completely of the Committee stage, including the Schedule, before 12 o'clock on Wednesday next.
§ Mr. BATEYI would like to ask the Prime Minister whether we are to understand from that statement that the Lords Amendments to the Coal Mines Bill are not to be taken first on Wednesday?
§ The PRIME MINISTERNo. The announcement of business was that the Lords Amendments would be taken on Wednesday. That holds good.
§ Mr. CHURCHILLThen on what date is the debate on the Committee stage of the Finance Bill to be resumed after to-day?
§ The PRIME MINISTERWe were proposing Wednesday, as the Chancellor of the Exchequer announced, and that the business should be cleared up by the dinner hour. Mat is the arrangement at the moment.
§ Mr. CHURCHILLI see. Do not let us have any misunderstanding. We cannot be expected to associate ourselves with that arrangement.