HC Deb 03 July 1950 vol 477 cc40-1

Order for consideration, as amended, read.

Motion made, and Question proposed, That the Bill be re-committed to a Committee of the whole House in respect of the Amendments to Clause 29, page 27, lines 7 and 15, and the new Clause (Right of husband to disclaim liability for tax on deceased wife's income) standing on the Notice Paper in the name of Mr. Chancellor of the Exchequer.—[Sir S. Cripps.]

3.40 p.m.

Captain Crookshank (Gainsborough)

It was on this Motion that I expected the Chancellor to give us the explanation which he has already given on the Business Motion, and for which I am very grateful. I understand that this is rather a technical point, and I do not suppose that he or probably anybody else could explain exactly what the technicality is, because, so far as the first two Amendments are concerned, it is simply a case of taking out of the Bill the right of certain people to require the Commissioners to do certain things. How this can have a financial effect which would involve re-committal of the Bill is entirely beyond my imagination. I should like to know, if anybody else does know, but we are always bound, on these legal and technical matters, to accept the advice which the Government give us and let them proceed with the Business.

We can, however, recognise the new Clause as something which will be welcomed in all parts of the House, but if the right hon. and learned Gentleman or the learned Solicitor-General can explain what it is that requires re-committal, it would help us in future, but we hope that this is not going to be a regular practice, in spite of the obtuseness of the Lord President this afternoon in refusing to understand the point that was put to him.

The Solicitor-General (Sir Frank Soskice)

The reason why the two Amendments involve a re-committal of the Bill is this. It paves the way for a new Clause, one of the provisions of which is to allow assessments to be made directly upon a wife's executors, instead of having to be made in the first instance by a notice given by the husband. Inasmuch as the effect of the new Clause is to provide that assessments can be made upon the wife, it is theoretically possible that an interest charge might arise. For technical reasons, it is possible that the new Clause, for which the Amendment paves the way, creates a charge, and therefore re-committal is necessary.

Question put, and agreed to.

Bill immediately considered in Committee.

[Major MILNER in the Chair]

    cc41-3
  1. Clause 29.—(COLLECTION FROM WIFE OF TAX ASSESSED ON HUSBAND ATTRIBUTABLE TO HER INCOME.) 1,060 words
    2. cc44-5
  2. New Clause.—(RIGHT OF HUSBAND TO DISCLAIM LIABILITY FOR TAX ON DECEASED WIFE'S INCOME.) 614 words
    3. cc45-7
  3. New Clause.—(EXTENSION OF S. 1 (3) OF FINANCE ACT, 1935.) 953 words
    4. cc47-51
  4. New Clause.—(REMISSION IN CERTAIN CASES OF INTEREST ON TAX IN ARREAR BY REASON OF EXCHANGE RESTRICTIONS.) 1,425 words
    5. cc51-2
  5. New Clause—(RELAXATION OF CONDITIONS FOR GRANT OF "AGE RELIEF" UNDER THE FINANCE ACT, 1925, SECTION 15 (2). 459 words
    6. cc52-9
  6. New Clause.—(PARLIAMENTARY SETTLED ESTATES.) 2,810 words
    7. cc59-80
  7. New Clause.—(REDUCTION OF FULL RATES OF ENTERTAINMENTS DUTY) 8,162 words
    8. cc80-121
  8. New Clause.—(REDUCTION IN RATE OF PURCHASE TAX.) 17,243 words, 1 division
    9. cc121-48
  9. New Clause.—(EXEMPTION FROM UNITED KINGDOM TAX OF PAY OF COLONIAL FORCES, ETC.) 10,360 words
    10. cc148-56
  10. New Clause.—(BALANCING CHARGES ON INSURANCE PAYMENTS) 3,415 words
    11. cc157-63
  11. New Clause.—(RELIEF FORENTERTAINMENTS.) 2,638 words
    12. cc163-79
  12. New Clause.—(REDUCTION OF STAMP DUTIES ON CONVEYANCES.) 7,012 words, 1 division
    13. cc179-95
  13. New Clause.—(TEMPORARY BUSINESS PREMISES IN BOMBED AREAS.) 7,193 words, 1 division