HC Deb 19 June 1950 vol 476 c928

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

Mr. Selwyn Lloyd

May I again pursue the right hon. and learned Gentleman on this retrospective point? Once again we appear to have a retrospective provision in subsection (2).

Sir S. Cripps

The reason why the Clause had to be drafted in this form is because the Superannuation Act is a Northern Ireland Act and Northern Ireland has not power to deal with this question of taxation. When we passed our Superannuation Act, which was on exactly the same lines, we were able to deal with this taxation point, and therefore at the same time we made the contributions taxable. That could not be done by the Northern Ireland Act. This is to fill up the gap and date it back to the time when the Northern Ireland Act was put into operation.

Sir Ronald Ross (Londonderry)

Do I understand that there have been discussions on this with the Minister of Finance in Northern Ireland?

Sir S. Cripps

Yes, Sir.

Clause ordered to stand part of the Bill.