§ Motion made, and Question proposed, "That the Clause stand part of the Bill."
§ 11.0 p.m.
§ Mr. GaitskellI think we ought to have some explanation from the Government about this fairly important Clause. It is rather complicated.
§ Mr. Boyd-CarpenterI am very glad to respond to the right hon. Gentleman's request. The purpose of this Clause, as the right hon. Gentleman may be aware, is to deal with a possible loophole which has arisen in the Pool Betting Duty. A number of small organisations have discovered that if betting can be conducted under a system known as "flexible odds" they are immune from the payment of Pool Betting Duty.
The pools that have conducted themselves in the ordinary way are therefore faced with competition from a system 332 which enables their competitors to evade the payment of duty, and the object of this Clause, in brief, is to make it quite clear that this system of flexible odds or other methods of evading the Pool Betting Duty shall no longer allow means of evasion to those who desire to evade the duty.
The amount of money involved is at the moment small, but the Committee will appreciate that if this loophole remained there would be great temptation to the ordinary pools to avail themselves of it; indeed, one can understand, perhaps, their doing so. This Clause makes it quite clear that these systems also will be subject to the same level of duty as what I may describe as the ordinary pools. I have no doubt that the Committee will desire to make it clear that the Pool Betting Duty shall fall on all who operate these pools, no matter how ingenious their schemes may be.
§ Clause ordered to stand part of the Bill.