Where by the provisions of this Part of this Act or the Fifth Schedule thereto a right is conferred against or on any person on or against 1445 the Commissioners of Inland Revenue or any other person, and is so conferred by virtue of the first mentioned person being at any date the owner of any interest, or the landlord, tenant or mortgagee of any such owner, the right shall be enforceable notwithstanding that the first mentioned person has, since that date, died or otherwise ceased to be the owner, or the landlord, tenant or mortgagee of the owner, of the interest in question.—[The Attorney-General.]
§ Brought up, and read the First time.
§ The Attorney-GeneralI beg to move, "That the Clause be read a Second time."
There are certain matters in the Bill in connection with contributions, and recoveries of contributions or parts of them, as to which people's rights fall to be determined on 1st January, though the actual liability is not enforceable till 1st July. The only purpose of the Clause is to clarify the position and to make it clear that liability attaches on 1st January and continues in the person who, on that date, is owner or mortgagee, et cetera, although he may die or cease to be the owner, as the case may be.
§ Question put, and agreed to.
§ Clause read a Second time, and added to the Bill.