HC Deb 18 June 1941 vol 372 c711

The power of the Treasury, under Subsection (5) of Section ten and Sub-section (1) of Section twelve of the Finance Act, 1926, to exempt articles from the duty imposed by Section one of the Safeguarding of Industries Act, 1921, as amended by the said Act of 1926, shall extend to all articles for the time being chargeable with duty under the said Act of 1921, whether as amended by the said Act of 1926 or by any subsequent enactment for the time being in force. —[Captain Crookshank.]

Brought up, and read the First time.

Captain Crookshank

I beg to move, "That the Clause be read a Second time."

This new Clause is necessary to amend a flaw which has been discovered in the course of the review that we are making and that has been announced in the House with regard to modifications which may be brought forward later on of Customs duties. We find that under the law we have not got the power to exempt certain categories of duties which have been imposed by the Key Industry Duty Acts. In 1921, under the Safeguarding of Industries Act of that year, certain goods were chargeable, but in 1926 the Finance Act added certain other goods and made arrangements by which there should be exemption powers. In 1936 the Finance Act extended into another category of goods, but we are now advised that on legal grounds the exemption powers were not thereby extended also. It is to make it possible for us to deal with the whole scale of the duties and exempt it if we desire to do so that this Clause is moved.

Question put, and agreed to.

Clause read a Second time, and added to the Bill.