HC Deb 05 May 1933 vol 277 cc1180-1

I beg to move, in page 27, line 12, at the end, to add the words:

11 & 12 Geo. V. c. 32. Finance Act,1921 Section 60.
This is a purely formal Amendment.

11.53 a.m.


This may be a formal Amendment, but there is a doubt about it in my mind. I should like the Lord Advocate to explain what Section 60 of the Finance Act, 1921 does, because I do not see why I should have to come here on a. Friday and accept an Amendment of this kind. Until I am assured that there is some real authority for repealing it, I do not see why I should, accept it. This Amendment, which has suddenly been sprung on us, is an instance of the perpetual legislation by reference, and I dislike it. I realise that this a technical question of Scottish law about which I am ignorant, but I should like to have some explanation.

11.54 a.m.


The explanation is perfectly simple. If the hon. Member had looked up Section 60 of the Finance Act, 1921, he would have been able to discover it for himself.


It is not a Member's job to be always looking up Acts. It is the job of the Law Officers to explain them to Parliament.


I am willing to give my hon. Friend an explanation, but it appears to me that it would not have been asking too much of the hon. Member to look up the Finance Act, 1921. The position is simple. Section 60 deals with the recovery of penalties under Section 44 of the Stamp Act, 1891, which deals with the penalties that can be imposed upon unqualified persons preparing legal instruments. That Section is repealed, as far as Scotland is concerned, by this Bill, its provisions being reenacted in Clause 39. That being so, it is necessary to repeal the Section 60 referred to in the Amendment, as the recovery of penalties is provided for in this Bill by the provision relating to the prosecution of offences.

Amendment agreed to.

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