HC Deb 01 May 1940 vol 360 cc731-2

Resolution reported:

"That it is expedient to amend the law relating to the National Debt, Customs and Inland Revenue (including Excise) and to make further provision in connection with Finance."

Resolution read a Second time.

Motion made, and Question proposed, "That this House doth agree with the Committee in the said Resolution."

3.48 p.m.

The Chancellor of the Exchequer (Sir John Simon)

With your permission, Mr. Speaker, I should like to inform the House that this Resolution for the Amendment of law has been put down to be taken first, because my intention is to make the subject-matter of the 29th Resolution, which deals with the Purchase Tax, the subject of a separate Bill from the Finance Bill. I think that that course will be for the convenience of everybody. The Finance Bill will, therefore, be introduced after the House has approved the Report of this Resolution and of the following 28 Resolutions, which deal with Finance Bill matters, and then the Resolution that remains, on the Purchase Tax will be taken separately. The reason for introducing a special Bill on the subject of the Purchase Tax is that I have put in motion discussions between various trade organisations and my advisers for the purpose of getting the greatest help in framing its Clauses, and I should not like to circulate a Bill for the Purchase Tax until that work has been completed. The work may take rather longer than the other matters which will be in the Finance Bill. My intention, therefore, is to introduce the Finance Bill, excluding the Purchase Tax, and then to introduce the Purchase Tax Bill. I am not quite sure whether what I have been saying will be regarded as strictly within the terms of order on the discussion of the Amendment of Law Resolution, but I am making this statement because I think the House would like to know about it.

Mr. Dingle Foot

I take it that we shall proceed with this matter after the Resolution for the Amendment of Law?

Sir J. Simon

Yes, Sir. The Resolution will, I hope, be carried to-morrow, and I shall proceed to introduce the Purchase Tax Bill immediately.

Question, "That this House doth agree with the Committee in the said Resolution," put, and agreed to.