HC Deb 17 June 1952 vol 502 cc1000-160

Order for consideration, as amended, read.

3.41 p.m.

The Chancellor of the Exchequer (Mr. R. A. Butler)

I beg to move, That the Bill be re-committed to a Committee of the whole House in respect of the Amendments to Clause 43, page 49, line 42 and page 50, line 11; Clause 45, page 51, lines 11, 13, 24, 26 and 38 and page 52, line 24; Clause 46, page 52, line 42 and page 53, line 6; Clause 57, page 65, line 8; and Schedule 12, page 122, line 9, standing on the Notice Paper in the name of Mr. Chancellor of the Exchequer. We are re-committing the Bill according to normal procedure and have taken the normal course of moving the Motion, notwithstanding the practice of the House, because these are matters of very small technicality and there is some doubt whether they would not impose a charge. In the circumstances it was thought necessary to re-commit the Bill.

The Amendment to Clause 43 is to deal with a point raised by the right hon. Gentleman the Member for Huyton (Mr. H. Wilson). The Amendments to Clauses 45 and 46 are to deal with points raised by the former Solicitor-General, and the Amendment to Clause 57 is to deal with a point raised by my hon. and gallant Friend the Member for Renfrew, East (Major Guy Lloyd). The Amendment to the Twelfth Schedule is purely drafting. The Amendments are, therefore, to meet points put by right hon. Gentlemen opposite and by my hon. and gallant Friend and one Amendment is drafting; they are not of major substance but in themselves they improve the Bill, and owing to the doubt about imposing a charge I am sure it was right to move to re-commit. I hope we need not spend very long on the re-committal and may then come to the substance of the Report stage.

Mr. Frederick Mulley (Sheffield, Park)

On a point of order. Is it your intention, Mr. Speaker, to call my Amendment to the re-committal Motion?

Mr. Speaker

The hon. Gentleman's Amendment is not selected, and the Amendment in the name of the hon. Member for Huntingdon (Mr. Renton) is preparatory to a new Clause and is out of order as going beyond the Ways and Means Resolution.

3.45 p.m.

Mr. Hugh Gaitskell (Leeds, South)

Perhaps I might clarify the proceedings by saying that the Opposition see no reason for objecting to the re-committal Motion. As the Chancellor has pointed out, it is designed to meet points raised by right hon. and hon. Friends of mine during the Committee stage. I am not clear about the position of the Amendment in the name of my hon. Friend the Member for Sheffield, Park (Mr. Mulley). Do I understand that it is not in order?

Mr, Speaker

It is not selected.

Mr. Gaitskell

I cannot argue with you on that point, Mr. Speaker, and I can only express my regret. Perhaps you will allow me to say that the Amendment was put down by my hon. Friend because of Amendments made by the Chancellor during the Committee stage. He had no earlier opportunity of moving the Amendment, though it is true that he referred to the matter during the Committee stage. We are in your hands, Mr. Speaker, and, having said that, I must leave the matter there.

Mr. Mulley

I appreciate that the Amendment has not been called, Mr. Speaker, but I should like to protest to the Chancellor about the terms of his Motion, for he could well have worded it to include the E.P.L. Clauses generally, and so give hon. Members an opportunity to put down Amendments which we did not wish to put down at about six hours' notice when 100 Amendments were put on the Order Paper by the Chancellor during the Committee stage. We have had no opportunity of putting down Amendments to a number of changes which the right hon. Gentleman has introduced into E.P.L. It would have been more courteous to the Committee to have moved to re-commit these Clauses instead of merely the Clauses and the detailed Amendments in his own name.

Question put, and agreed to.

Bill immediately considered in Committee.

[Sir CHARLES MACANDREW in the Chair]

    cc1001-3
  1. Clause 43.—(COMPUTATION OF PROFITS AND LOSSES FOR EXCESS PROFITS LEVY PURPOSES.) 872 words
  2. cc1004-6
  3. Clause 45.—(EFFECT OF TRANSFERS OF GOING CONCERNS ON STANDARD PROFITS AND COMPUTATION OF PROFITS AND LOSSES.) 1,030 words
  4. cc1006-7
  5. Clause 46.—(SPECIAL PROVISIONS AS TO TRANSFERS OF TRADES OR BUSINESSES TO NEWLY CREATED BODIES CORPORATE WITHOUT CHANGE OF ULTIMATE CONTROL.) 59 words
  6. cc1007-8
  7. Clause 57.—(PARTNERSHIPS.) 805 words
  8. c1009
  9. Twelfth Schedule.—(EXCESS PROFITS LEVY: INTERCONNECTED BODIES CORPORATE.) 119 words
  10. cc1009-18
  11. New Clause.—(REDUCTION, IN CERTAIN CASES, OF EXCESS PROFITS DERIVED FROM INVESTMENTS.) 3,624 words
  12. cc1019-39
  13. New Clause.—(PROHIBITION OF CERTAIN ACTIVITIES FOR PROTECTION OF POOL BETTING DUTY.) 8,037 words
  14. cc1039-40
  15. New Clause.—(INCOME TAX: ALLOWANCES FOR BUILDINGS, ETC., OF TUNNEL UNDERTAKINGS.) 673 words
  16. cc1041-3
  17. New Clause.—(STAMP DUTIES (EXEMPTION FOR CERTAIN TRANSFERS TO JOINT BOARDS OR JOINT COMMITTEES OF LOCAL AUTHORITIES).) 1,056 words
  18. cc1043-55
  19. New Clause.—(EXPENSES OF EMPLOYEES, ETC., IN TRAVELLING TO AND FROM WORK.) 4,410 words
  20. cc1055-69
  21. New Clause.—(QUALIFICATIONS OF GENERAL AND ADDITIONAL COMMISSIONERS.) 3,868 words
  22. cc1109-32
  23. New Clause.—(EXEMPTION FROM DUTY OF AMATEUR ENTERTAINMENTS.) 11,499 words, 2 divisions
  24. cc1069-81
  25. New Clause—(RELIEF FROM TAX IN RESPECT OF PAYMENTS TO LOCAL AUTHORITIES AND BUILDING SOCIETIES.) 4,900 words
  26. cc1081-109
  27. New Clause.—(NEW PURCHASE TAX RATES.) 10,953 words
  28. cc1133-9
  29. New Clause.—(AMENDMENT OF SCHEDULE 14 OF INCOME TAX ACT, 1952.) 2,509 words
  30. cc1139-60
  31. New Clause.—(RELIEF TO CERTAIN PERSONS WHERE COPYRIGHT ASSIGNED FOR LUMP SUM OR LUMP SUMS.) 8,471 words, 1 division