HC Deb 08 August 1940 vol 364 cc560-1

10.46 p.m.

Sir H. Williams

I beg to move, in page 20, line 38, to leave out from "shall," to the end of the Clause, and to add: add to any invoice or similar document delivered by him to the buyer a statement indicating the amount due from the buyer to the seller by reference to tax for which the seller may be accountable in respect of the purchase. This Clause is a machinery Clause, the primary purpose of which is to make sure that there is no dishonesty. No principle is involved in the Amendment, which deals with a question of drafting and accountancy merely for the purpose of making it rather easier for traders to carry out what the Government desire. I hope that the Chancellor and his advisers have looked carefully at the Amendment, and that they will consider that there is a case for my drafting as compared with the drafting of the Bill.

10.47 p.m.

Mr. Levy

I hope the Chancellor will accept this Amendment, which would have a material effect with regard to the Board of Trade. When the Board of Trade are dealing with restrictions on price, it will be appreciated at once that the restrictions will be greater if the tax is added to the price, whereas if the price is by itself and the tax a separate matter, it will have a material effect not only on the home restrictions, but on the export trade.

10.48 p.m.

Sir K. Wood

I think the Amendment might be an improvement on the Clause, and I should be prepared to accept it, although I must say to my hon. Friend that I know the point he has in mind, and he must not be too confident in that respect.

Amendment agreed to.

Clause, as amended, ordered to stand part of the Bill.

Remaining Clauses ordered to stand part of the Bill.

The Chairman

The hon. Member for North Camberwell (Mr. Ammon) has two proposed new Clauses on the Paper. The first deals with "Exemptions for Civil Defence functions of local authorities" and the second with "Exemption for local authorities." The hon. Member can choose which one he will move; but, no doubt, he will be able to discuss them both.

Mr. Ammon

With your leave, Sir Dennis, I propose to move the second new Clause on the Paper because it covers a rather wider field than the first.