HC Deb 25 February 1941 vol 369 cc437-8
Captain Waterhouse

I beg to move, in page 46, line 7, at the end, to insert: ( ) The Board of Trade may undertake the liability of insuring, under the business scheme, persons owning growing trees which are goods within the meaning of this Act, but which are not owned by them in the course of a business, against war damage to such trees owned by them, in like manner as if the trees had been owned by them in the course of a farming business. This Amendment arose out of a point put by my Noble Friend the Member for Horsham (Earl Winterton). He was not quite sure whether standing timber owned by a landlord would be covered. There was a certain amount of doubt, although the intention was quite clear. These words have been drafted so as completely to cover that point.

Earl Winterton (Horsham and Worthing)

I am grateful to the Government for putting in the words, but I think that my hon. and gallant Friend has dealt with the matter in rather a euphemistic way. It is certain that timber owned by a private landlord was not covered by the original Bill. Without wishing to criticase the Ministry of Agriculture, they have shown singularly little thought in not calling the attention of the Government to this point. The owner of some timber might, by a single bomb, lose £2,000 worth of his property.

Amendment agreed to.

Captain Waterhouse

I beg to move, in page 46, line 13, to leave out from "means," to "together," in line 15, and to insert: the aggregate of the agricultural land occupied in connection with the carrying on of the business. This is a drafting Amendment, again made on the suggestion of my hon. Friend the Member for Stone (Sir J. Lamb).

Amendment agreed to

Further Amendment made: In page 46, line 22, at the end, add: '' and less any sums on which relief would have been allowable in respect of an annuity under section four of the Tithe Act, 1918, or of payments in respect of the redemption or reduction of an annuity under the Tithe Act, 1936, if relief in respect of so much of such an annuity or such payments as represents interest were in all cases given by way of reduction of an assessment under Schedule A in lieu of being given by a right of deduction of tax."— [Captain Waterhouse.]

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

Clause 56 ordered to stand part of the Bill.