§ (1) No duty shall be payable under section thirteen of the Finance Act, 1920 (which relates to duty on licences for mechanically-propelled vehicles), in respect of vehicles including cycles with an attachment for propelling them by mechanical power) which do not exceed five hundredweight in weight unladen and are adapted and used for invalids.
§ (2) This section shall come into operation on the first day of January, nineteen hundred and thirty-seven.—[Mr. Kirkpatrick.]
§ Brought up, and read the First time.
§ 8.32 p.m.
§ Mr. KIRKPATRICK
I beg to move, "That the Clause be read a Second time."
I am confident that Members on all sides of the Committee will welcome and approve of this long overdue and long overlooked concession. The new Clause is clear and self-explanatory. I commend it to the attention of the Financial Secretary and the Committee.
§ Mr. W. S. MORRISON
This new Clause is one that can be accepted. At present the duty on invalid carriages is only 5s. a year and as there are 1,600 of these carriages, as far as we can tell, the amount of duty which will be lost by accepting the proposal will be some £400 a year. In the circumstances I can advise the Committee to accept the proposal.
§ Clause added to the Bill.