HC Deb 24 July 1936 vol 315 cc1002-3

Lords Amendment: In page 15, line 7, at the end, insert: and for the purposes of the proviso to subsection (6) of the last foregoing section that amount shall be deemed not to have been paid.

Mr. DEPUTY-SPEAKER

I have to call the attention of the House to the fact that this Amendment raises a Question of Privilege.

Mr. RAMSBOTHAM

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

In the preceding Clause a provision is made for deductions from Income Tax assessments in respect of liability for annuities and this is not allowed so far as liability is extinguished by a remission. In this case it is obvious that, under the provisions of this Sub-section, the amount has been paid. The words in Clause 13 (6) If by reason of a remission … an instalment is not paid would not have covered a case in which an instalment was paid and was subsequently returned under the provisions of Clause 14 (4).

Mr. DEPUTY-SPEAKER

A special entry will be made in the Journals.

Subsequent Lords Amendments to page 17, line 20, agreed to.