HC Deb 19 June 1950 vol 476 c870

That any Act of the present Session relating to Finance may amend the purchase tax law as from the first day of July, nineteen hundred and fifty, so as (subject to any power of the Treasury to make orders) to include road vehicle chassis among the classes of goods which are chargeable goods, and among the classes which are relevant to the provisions about chargeable processes, and may in that connection make provision—

  1. (a) for modifying, in the case of road vehicle chassis, the provisions as to the value on which, and the circumstances in which, purchase tax becomes chargeable;
  2. (b) for treating part of a chassis-less vehicle as chassis;
  3. (c) for other incidental matters;
and the Act may also include provision about cases in which contracts may have been affected by a prospective liability thereunder to purchase tax in respect of road vehicles.—[Sir S. Cripps.]

Captain Crookshank (Gainsborough)

I take it that this is the Committee stage of a Resolution leading up to a new Clause. As the Chancellor knows, we have debated that, and shall debate it again. Therefore, to get on with business, we shall not debate this Resolution now.

The Chancellor of the Exchequer (Sir Stafford Cripps)

I am obliged to the right hon. and gallant Gentleman. We thought it much more convenient to debate the question on the Clause rather than on the Resolution.

Question put, and agreed to.

Resolution to be reported Tomorrow.

Committee to sit again Tomorrow.

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