HC Deb 05 February 1941 vol 368 cc982-3
Captain Crookshank

I beg to move, in page 19, to leave out line 5, and to insert: (which, in so far as it consists of instalments which have not become due at the time when the value payment is made, shall be treated for the purpose of the last preceding section as then becoming due), and no person shall be under any liability to the Commissioners of Inland Revenue in respect of so much of the contribution as has not been paid, or, save as provided by Sub-section (2) of this Section, to give any indemnity in respect thereof. (2) Where the preceding Sub-section has effect in the case of a contributory property to which Section nineteen of this Act applies, and a proprietary interest in the hereditament was subject immediately before the occurrence of the war damage to a mortgage to which that Section applies and which is subsisting when the value payment is discharged, the owner of that interest shall be entitled to the like indemnity from the mortgagee against the reduction of the value payment, or of his share thereof, as the case may be, which results from the operation of the preceding Sub-section as he would have been entitled to have from the mortgagee if the amount of that reduction had been a net liability of his as a contributor for an instalment and the date of the discharge of the value payment had been the relevant date. This Amendment is moved in order to fill up gaps which have been noticed while the Bill has been under discussion.

Amendment agreed to.

Further Amendments made:

In page 19, line 10, leave out from "hereditament," to end of line 12.

Leave out line 17.

In line 20, leave out from "hereditament," to end of line 23, and insert: () Where the Commissioners of Inland Revenue are satisfied that a property is unfit by reason of war damage, they shall take no steps to recover the whole or any part of any instalment of contribution falling due in respect thereof (notwithstanding that they may have received notice that a value payment will not be made in respect of a hereditament comprising it) unless and until they are satisfied that it has been rendered fit."—[Sir K. Wood.]

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