HC Deb 19 June 1950 vol 476 c929
Mr. Selwyn Lloyd

I beg to move, in page 16, line 16. to leave out "period," and to insert: year of assessment or part of a year of assessment. This is a very small Amendment, but it seems to me that the word "period" is capable of misunderstanding and that the words proposed could be more safely included. By using the word "period," there might be ambiguity between the period of assessment and the period which is the measure of the tax to be paid in the year of assessment.

The Solicitor-General

I am grateful to the hon. and learned Member for Wirral (Mr. Selwyn Lloyd) for having called attention to what is undoubtedly an ambiguity. We are very glad to accept the Amendment.

Amendment agreed to.

Clause, as amended, ordered to stand part of the Bill.

Clause 25 ordered to stand part of the Bill.