HC Deb 23 February 1944 vol 397 cc941-2
The Financial Secretary to the Treasury (Mr. Assheton)

I beg to move, in page 3, line 35, after "Crown" to insert or railway."

This Amendment, and the Amendments which follow it, carry out the undertaking which the Chancellor of the Exchequer gave on the Committee stage during consideration of an Amendment moved by my hon. Friend the Member for the Park Division of Sheffield (Mr. Burden). They give a similar measure of relief to the salaried employees of railway employers in respect of arrears of tax for 1942 to 1943, and earlier years, on what one might call their pre-railway earnings—the same relief as is given by Clause 6 to Crown employees. Since the Committee stage the Board of Inland Revenue have been in consultation with the Railway Clerks' Association, and also with representatives of the railway companies, and I understand that both parties are satisfied that the Amendments proposed meet their case.

Amendment agreed to.

Further Amendments made: In line 40, after "Crown," insert "or railway."

In line 42, at the end, insert "or railway."

In line 44, after "that," insert: (a) where—

  1. (i) on the said sixth day of April the person in question was in railway employment; and
  2. (ii) that railway employment was of a class where income tax (other than surtax) for the year 1942–43 was ordinarily collected by deduction over a period part of which fell within the said year and part of which (hereinafter referred to as 'the period of overlap') fell within the next year;
this subsection shall have effect as if for reference to the date on which that person entered Crown or railway employment there were substituted a reference to a date later than that date by a period equal to the period of overlap; (b) in any case.

In page 4, line 1, after "Crown," insert "or railway."

In line 4, after "Schedule E," insert: and all railway employment; the expression 'railway employment' means all offices and employments which fall or, but for the provisions of this or the principal Act, would fall, within Rule 7 of the said Rules.

In line 17, after "Crown," insert "or railway."

In line 18, after "Crown," insert "or railway."

In line 21, after "Crown," insert "or railway."—[Mr. Assheton.]

Motion made, and Question proposed, "That the Bill be now read the Third time."

Mr. Assheton

I should like to thank the House very much on behalf of the Chancellor of the Exchequer for the way in which it has helped him in this rather difficult Bill. I should also like to pay a tribute to the Board of Inland Revenue, who handled an extraordinarily difficult matter with very great ability. Finally, I should like to make an appeal to all taxpayers, whether employers or employees, to do their best to make this difficult task of the change over from one system of taxation to another as easy as possible.

Question put, and agreed to.

Bill accordingly read the Third time, and passed.