CLAUSE 55.—(Recovery of contribution from trustees.) (Hansard, 22 June 1948)

§ The Solicitor-General

I beg to move, in page 39, line 39, at the end, to insert: Provided that where at the expiration of twenty-eight days after the contribution became due part, but part only, of the contribution remains unpaid, and that part is less than the amount specified in the last foregoing subsection, the difference shall—

(a) unless the contributor by notice in writing to the Special Commissioners otherwise requires, be repaid to him by those Commissioners,
(b) if he does so require as aforesaid, be treated as having been paid on behalf of the persons from whom recovery may be made under this section or, if recovery may be so made from different persons in different capacities, then on behalf of all or any of them and in such proportions as may be specified in the notice given by the contributor under the last foregoing paragraph."

This Amendment is designed to meet objections made during the Committee 1272 stage to the effect that in certain circumstances the Special Commissioners might recover more than was due. It deals with a case where a contributor is entitled to recover from trustees tax which he has paid himself. As the Clause reads, the result might be that even if the contributor had paid part of the amount which he can recover from the trustees, that is, an amount which he himself ought not to bear, the whole of the amount which the trustees ought to pay can still be recovered from them. That would mean that the tax, to a certain extent, might be paid twice over. By the Amendment we provide that where a contributor has, in fact, paid part of the amount which the trustees ought to pay, he is entitled to say that the part of the amount which he can recover from them, or the Special Commissioners can recover from them, should be paid back to him, or on his election 1273 should be paid on his behalf to any beneficiary or trustee or any other persons interested.