HC Deb 11 June 1947 vol 438 c1233

Motion made, and Question proposed, "That the Clause stand part of the Bill."

Mr. Assheton

Will the right hon. Gentleman tell us something about this Clause?

Mr. Glenvil Hall

The object of this Clause is to remove a small anomaly which has arisen, due entirely to the fact that Purchase Tax is now levied as a Customs and Excise duty. The Committee will know that there are arrangements under which goods are taken into bond, and the immediate payment of the full duty is frequently postponed. The duty is swelled by the fact that Purchase Tax is added to it, and this Clause undoes discrimination against certain individuals who have paid an extra sum in purchase tax against others who have not. It is purely a machinery Clause. There is nothing in it in the sense that it adds to or detracts from the revenue. It simply covers the new fact that we have Purchase Tax that swells sums when things are put into or taken out of bond.

Clause ordered to stand part of the Bill.