HC Deb 15 July 1946 vol 425 cc888-9

Where by virtue of Subsection (2) of Section eight of the Finance (No. 2) Act, 1945, customs duty is charged on light oils used in a refinery for producing gas the same rebate shall be allowed in respect thereof as would be allowable if those oils were not light oils.—[Mr. Dalton.]

Brought up, and read the First time.

4.0 p.m.

The Chancellor of the Exchequer (Mr. Dalton)

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

We are now entering on the Report stage of the Finance Bill, and there are several new Clauses calling for the attention of the House. I venture to express the hope, that in order that we may get a reasonable amount of sleep this week, we might, where there is really nothing much to debate in a Clause, allow it to pass fairly quickly. Many of these new Clauses, of which this is an example, have been put down by me following discussions in Committee, and in response to representations made from Members in different parts of the House. If we are to keep our attention in the time at our disposal focused on the things that matter, I suggest, with great respect, that we might pass rather quickly over such new Clauses as this one which has been put down in respect of the very clear speech made in Committee by the hon. Member for Weston-super-Mare (Mr. Orr-Ewing). This carries out, I think, the undertaking for which he asked. The purpose of the Clause is to substitute for the present Duty, in respect of oils used in refineries to produce gases for heat, light and power outside the refineries, a flat rate of 1d. per gallon whether the oils used are heavy oils or light oils. I hope that he will agree that this gives what he wanted.

Mr. Orr-Ewing (Weston-super-Mare)

While thanking the Chancellor of the Exchequer for introducing this new Clause, which, as he states, carries out the intentions which were put forward by us during the Committee stage, I should like to ask whether the words here used do carry out exactly what the right hon. Gentleman has just stated. The words standing on the Order Paper do not appear quite to cover the point. I assume that, obviously, that has been examined, but the right hon. Gentleman's words are not quite clear.

Mr. Dalton

We have considered the matter very carefully, and my legal advisers informed me that this form of words is best adapted to carry out what the hon. Gentleman requires.

Question put, and agreed to.

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