HC Deb 23 June 1930 vol 240 cc911-3
Mr. PALMER

I beg to move, in page 23, line 9, at the end, to insert the words: (2) In the said section fifty-five, for the words from 'such statement' to the end of the section there shall be substituted the words a return in such form as may be prescribed by the Minister of Health, in pursuance of his powers in that behalf, and containing such particulars as may be reasonably required for the purpose of carrying out this Act and the Acts incorporated therewith.' This is a machinery Amendment, and, having regard to the protracted discussion on the previous Clause, I do not propose to take up the time of the Committee. This affects London only and is in accordance with the desires of the London County Council and the Metropolitan Boroughs Standing Joint Committee. The Metropolitan authorities acquiesce in the desire of the Government that on grounds of economy and convenience the form of return for rating purposes shall also serve for the purposes of Income Tax, but there are certain questions which are necessary for rating purposes in addition to those required for Income Tax purposes, and this, and consequential Amendments, is designed to enable these questions to be added to the form of return. It does not add or detract from the revenue. It is simply a matter of machinery.

Mr. PETHICK-LAWRENCE

My right hon. Friend has had an opportunity of considering this Amendment and he agrees that the point embodied in it is one which ought to be so embodied; and he has pleasure therefore in accepting the Amendment and the Amendments which are consequential thereto.

Amendment agreed to.

Further Amendments made:

In page 23, line 11, leave out the words the last preceding.

In page 23, line 11, after the word "Sub-section," insert the words "(1) of this Section."

In page 23, line 12, leave out from the word "him," to the word "but," in line 15, and insert instead thereof the words: until the first day of July next following the first day of April referred to in that sub-section."—[Mr. Palmer.]

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

Sir K. VAUGHAN-MORGAN

I wish to ask the Financial Secretary for a word of explanation as to the time during which the valuation list has to remain in the custody of the surveyor of Taxes. The Bill as drafted uses the expression, "So long as may be necessary." In place of that an Amendment has been accepted to meet the wishes of the London County Council, but I think that a word of explanation from the Financial Secretary to the Treasury would not be out of place, as to how far the time provided is satisfactory, and what difference it will make to the annual time-table, which, I understand, extends from February until the following April.

Mr. PETHICK-LAWRENCE

As I understand the matter the difficulty foreseen by the hon. Member has been met by the Government's acceptance of the Amendment which has just been agreed to.