HC Deb 30 July 1935 vol 304 cc2538-9

Lords Amendment: In page 69, line 14, at the end, insert: or (g) affects the grant of relief from any Federal tax on income in respect of income taxed or taxable in the United Kingdom.

6.6 p.m.

Lord E. PERCY

I beg to move, "That this House doth agree with the Lords in the said Amendment."

I know that this Amendment will not be very pleasing to hon. Members opposite, because it is a proposal to add to the number of subjects on which legislation cannot be introduced without the Governor-General's previous sanction. It proposes to add to those subjects any legislation which affects the grant of relief from any Federal tax on income taxed or taxable in the United Kingdom. It is, therefore, of the same nature as what is now in paragraph (f) of Clause 108—the question of differential taxation—but I think it is, even from the point of view of hon. Members opposite, less open to objection than that paragraph because, of course, this relates to double Income Tax legislation, and any Measure for the relief of citizens from double Income Tax must be the subject of reciprocal arrangement between the two countries. The intention of this Amendment is, of course, simply to ensure that without the Governor-General's sanction a proposal to break a reciprocal arrangement of that kind shall not be introduced into the Legislature.