HC Deb 01 May 1950 vol 474 c1406
48. Mr. Boyd-Carpenter

asked the Secretary of State for Foreign Affairs why, by Statutory Instrument No. 515, 1950, he has found it necessary to amend nine former Statutory Instruments

The Under-Secretary of State for Foreign Affairs (Mr. Ernest Davies)

The purpose of Statutory Instrument No. 515 was, as stated in the Explanatory Note to the Order, to make it clear that exemption from Income Tax, granted to officials of international organisations, is limited to emoluments received from these organisations and that the exemption does not apply to income from other sources. Amendment to the nine earlier Orders was considered necessary to remove possible ambiguities.

Mr. Boyd-Carpenter

Is the hon. Gentleman aware that the Explanatory Note to which he has referred specifically states that the nine previous Orders were ambiguous; and will he see that when he exercises his powers of delegated legislation he does not involve himself in the same number of errors as the Chancellor of the Exchequer in devaluation?

Mr. Davies

As the hon. Gentleman is aware, members of his profession are given to making ambiguities in drafting statements.

Mr. Boyd-Carpenter

Is the hon Gentleman aware that that observation, no doubt flippantly intended, is a reflection upon his own legal advisers?