§ Order for Second Reading read.
§ 11.54 p.m.
§ The Financial Secretary to the Treasury (Captain Euan Wallace)I beg to move, "That the Bill be now read a Second time."
A Bill of this kind is passed annually to confirm the Customs Resolutions of the Manx legislature and to make modifications in the law relating to Isle of Man Customs administration similar to those made in respect of United Kingdom Customs administration by Acts passed since the date of the last Isle of Man (Customs) Act.
The Isle of Man has a separate financial existence, and in particular is completely free in practice as to the Customs and Excise Duties which it levies, subject to confirmation of Customs (but not Excise) Duties by the Imperial Parliament. It would be unprecedented for Parliament to alter the Customs Duties imposed by the Manx Legislature. The main Customs Resolutions are passed by the Tynwald shortly after the Imperial Budget is opened, and it is customary to pass the annual Isle of Man (Customs) Bill through the House of Commons as soon as practicable after the Finance Bill of the year has left this Chamber. I hope that at this late hour it is not necessary for me to give any further explanation, but if hon. Members desire any information I shall be prepared to give it.
§ Bill committed to a Committee of the Whole House for To-morrow.—[Lieut.- Colonel Kerr.]