HC Deb 28 March 1935 vol 299 cc2145-6

6.29 p.m.

Sir J. WARDLAW-MILNE

I beg to move, in page 74, line 24, at the end, to insert: (2) In this chapter 'taxation' includes all taxes, cesses, duties, rates, and other imports of whatsoever kind, and the word 'tax' shall be construed accordingly. This is really a question whether there should not be a definition of taxation in the interpretation Clause, and I suggest to my right hon. and learned Friend that it would be desirable to have a definition of the word to include the imposts mentioned in the Amendment. I do not think that the matter is covered anywhere else in the Bill, and I hope that my right hon. and learned Friend will accept the Amendment.

6.30 p.m.

Mr. BUTLER

I appreciate the object of my hon. Friend but we have consulted the draftsman and he considers that the words of the Amendment are unnecessary, because the word "taxation" as defined in the Clause does actually achieve the object which my hon. Friend has in view.

Sir J. WARDLAW-MILNE

Is it defined in the Clause?

Mr. BUTLER

We understand that the word "taxation" as set out in the Clause covers the sort of taxes, cesses, duties or rates that my hon. Friend has in mind, and it would therefore be unnecessary and would add nothing to the generality of the word itself if we put these words in the Bill. In view of that assurance I hope that the hon. Member will not think it necessary to press the Amendment and to add words which are regarded as being already covered by the generality of the meaning of the word "taxation."

6.31 p.m.

Sir J. WARDLAW-MILNE

I do not wish to press the Amendment if the Under-Secretary is advised that the use of the word "taxation" is sufficient. I thought he said that the word was defined. If it is not defined in the Bill all I can say that in previous years there has been trouble on this very point, especially in India. However, I do not press the Amendment if he thinks that it is unnecessary, and I beg leave to withdraw it.

Amendment, by leave, withdrawn.

Clause ordered to stand part of the Bill.