§ Where it is shown to the satisfaction of the Commissioners that any yarn or tissue, containing artificial silk on which a duty of customs or excise has been paid, has been used in the manufacture of tyres, and that the manufacture of those tyres was completed on or after the first day of October, nineteen hundred and forty-six, they shall, subject to such conditions as they may impose for the protection of the revenue, pay to the manufacturer of those tyres out of the sums received by them on account of duties of customs and excise, an allowance of sixpence on every pound weight of such quantity of artificial silk on which a duty of customs or excise has been paid as is, in the opinion of the Commissioners, contained in the yarn or tissue so used.—[Mr. Dalton.]
§ Brought up, and read the First time.
§ Mr. DaltonI beg to move, "That the Clause be read a Second time."
This new Clause is also a concession, following upon discussions in Committee, with regard to rayon. The purpose of this Clause is to give assistance to the rayon industry particularly in regard to artificial silk used in the manufacture of tyres. The new Clause, as I have put it down, goes a little further than I indicated at the earlier stage. The new Clause gives a rebate on the Excise Duty of 6d. per pound on artificial silk which is to be used not only in motor tyres but tyres of all kinds. This leaves it open for some rebate to be given in connection with tyres for aeroplanes or tyres for bicycles. I gather that there is a possibility of such a development, and we are anxious to assist. I hope that the House will agree that this is a reasonable degree of help to be given, at this stage, to the rayon industry.
§ Question put, and agreed to.
§ Clause read a Second time, and added to the Bill.