§ 38. Mr. MALLALIEUasked the Minister of Agriculture why the Anglo-Scottish Beet Sugar Corporation, Limited, the Second Anglo-Scottish Beet Sugar Corporation, Limited, and the West Midland Sugar Corporation, Limited, were permitted, in their balance sheets for the year ended 31st March, 1934, to credit themselves with sums amounting to £82,568, advances received under the British Sugar Industry (Assistance) Act, 1931, when contingent liability in respect of these sums did not completely cease until 30th September, 1934, and when other beet-sugar companies which had availed themselves of similar advances did not bring them in as credits into their balance sheets for the year ended 31st March, 1934?
§ Mr. ELLIOTAdvances to beet-sugar companies under the British Sugar Industry (Assistance) Act, 1931, could, in certain eventualities, be recouped by deductions from subsidy payable to the companies concerned in respect of sugar manufactured in the 1932–33 and 1933–34 campaigns. The conditions warranting repayment by such deduction did not 2118 obtain in either of those seasons and since no deductions had been made by 31st March, 1934, by which time the 1933–34 production campaign had finished, the companies which the hon. Member mentions no doubt felt that they were fully entitled to assume that the advance need no longer be regarded as a contingent liability, and made out their balance sheets accordingly. Beet-sugar companies are not required to consult the Minister before drawing up their balance sheets.
§ Mr. MALLALIEUCan the right hon. Gentleman say whether the Government's representatives on the boards of these corporations consented?
§ Mr. ELLIOTI presume that the boards consented; otherwise it would not have been done.
§ Mr. MALLALIEUDid the representatives of the Government consent?
§ Mr. ELLIOTIt is a simple question as to whether the board, as such, made the decision. The Government, as such, have no power to intervene.
§ Mr. WILMOTI take it we can assume that this entry on the balance sheet was irregular?
§ Mr. ELLIOTThe hon. Member must not assume that irregularities like that are current on the balance sheets of such companies.