HC Deb 01 July 1941 vol 372 cc1229-30

Order for Consideration, as amended, read.

The Chancellor of the Exchequer (Sir Kingsley Wood)

I beg to move, That the Bill be re-committed to a Committee of the whole House in respect of the Amendment to Clause 47, page 37, line 25 and the Clause ('Provisions as to Schedule A tax on land sustaining war damage '), standing on the Notice Paper in the name of Mr. Chancellor of the Exchequer There are two Amendments for which we wish to recommit the Bill, and they arc matters in respect of which I think there will be general agreement. The first Amendment, which arises on Clause 47, is designed to place it beyond doubt that the provisions relating to tax-free payments apply in Northern Ireland. The other matter is in relation to provisions as to Schedule A taxation on land sustaining war damage. The object is to enable the appropriate adjustment to be made of the burden of Income Tax charged on the tenant of a let property which has suffered war damage. In such a case, rent may cease to be payable or may be reduced, and, in consequence, the tenant paying the Income Tax might be unable to recoup himself by the ordinary procedure of deduction of tax from rent; and, the landlord, also, might be able to escape payment of taxation to which he is liable. The Amendment provides that the burden of the tax is to be borne by the person who would be liable if the normal procedure of deduction from rent had remained operative.

Provision is made that the Commissioners of Inland Revenue are to give the appropriate measure of relief to the tenant. For instance, in the case of rent which is a full rack rent, the tenant would be repaid by the Commissioners the whole amount of the tax, and further provision would be made for the recovery from the lessor—from the immediate lessor or superior lessor, as the case might be—of the tax from which the tenant had been relieved. It is obvious that provision should be made for cases of this kind, and I hope that both these provisions will be accepted by the House.

Question put, and agreed to.

Bill considered in Committee.

[COLONEL CLIFTON BROWN in the Chair.]

    c1230
  1. Clause 47. —(Short title, construction and extent.) 46 words
    2. cc1230-1
  2. NEW CLAUSE. —(Provisions as to Schedule A tax on land sustaining war damage.) 394 words
    3. cc1231-2
  3. NEW CLAUSE—(Extension of Section 3 of Finance Act, 1940, to officers and men of the Merchant Navy.) 362 words
    4. cc1232-3
  4. NEW CLAUSE—(Limit to relief in respect of insurance premiums to be calculated by reference to pre-war income.) 609 words
    5. cc1233-5
  5. NEW CLAUSE. —(Extension of Rule 13 of Rules applicable to Cases 1 and 11 of Schedule D to professions and vocations.) 683 words
    6. cc1235-44
  6. NEW CLAUSE. —(Expenses of weekly wage earners in travelling to and from their work.) 3,725 words
    7. cc1244-7
  7. NEW CLAUSE—(Amendment of Section 13, Sub-section (2) of 2 & 3 Geo. 6.) 1,139 words
    8. cc1247-8
  8. NEW CLAUSE. —(Income Tax on undistributed profits.)' 469 words
    9. cc1248-52
  9. CLAUSE 6.—(Provision for the crediting of certain amounts of Income Tax.) 1,246 words
    10. cc1252-7
  10. CLAUSE 14.—(Disallowance for Income Tax purposes of certain payments in respect of war injuries to employeé.) 2,109 words
    11. cc1257-60
  11. CLAUSE 15.—(Trades affected by certain arrangements for concentration of industry or business.) 1,249 words
    12. c1260
  12. CLAUSE 21.—(Modification of provisions for Tax-free salaries, pensions, etc.) 43 words
    13. cc1260-72
  13. CLAUSE 24.—(Borrowed money to be treated as capital.) 4,640 words
    14. cc1272-9
  14. CLAUSE 30.—(Transactions designed to avoid liability to Excess Profits Tax.) 2,557 words
    15. cc1279-302
  15. CLAUSE 41—(Relief from death duties in case of death due to operations of war.) 9,659 words