§ Where a person is charged to income tax in the Isles of Scilly for the year 1954–55 under Case I or II of Schedule D in respect of a trade, profession or vocation not carried on by him elsewhere in the United Kingdom, and on a claim made for the purposes of this section within twelve months from the end of that year it is proved that the actual profits or gains of the trade, profession or vocation for that year are less than those by reference to which tax falls to be charged in respect of it' for that year, then
- (a) that person shall be entitled to such relief from income tax, other than surtax, as will reduce the amount of income tax, other than surtax, payable to the amount which would have been payable if the tax had fallen to be charged by reference to the actual profits or gains for that year; and
- (b) if that person is an individual or a partnership of or including individuals, any individual concerned shall be entitled to such relief from the surtax, if any, payable by him for that year as will reduce the amount of surtax so payable to the amount which would have been payable if the tax had fallen to be charged as aforesaid.—[Mr. G. R. Howard.]
§ Brought up, and read the First time.
§ Mr. G. R. Howard (St. Ives)
I beg to move, "That the Clause be read a Second time."
The Clause is consequent upon the decision of the Government, thought unfortunate by some of my constituents, to 1245 tax the Isles of Scilly last year. It is designed to bring them into line with the mainland as regards taxation.
§ Mr. R. A. Butler
Copying, or perhaps not copying, the example of some hon. Members I propose to speak only for one minute to say that the Government will accept this Clause. The hon. Member for St. Ives (Mr. G. R. Howard) had a very difficult time during the last Finance Bill in dealing with problems connected with the taxation of the Isles of Scilly for the first time. He bore his troubles with an exemplary patience, and was not provoked by the arguments which I was obliged to use.
The case he puts forward is very simple and perfectly legitimate. It is in the interests as much of the Treasury as of his constituents. I think that the choice which he suggests should be given to his constituents is very reasonable and I have pleasure, therefore, in accepting the Clause.
§ Mr. Charles Williams (Torquay)
As one who has probably had as much experience of the West Country as most, I should like to thank the Chancellor for his courtesy and for the consideration which he has given to the Scilly Isles which, after all, contribute no inconsiderable part to our production. I should also like to congratulate my hon. Friend the Member for St. Ives (Mr. G. R. Howard) for the fine, persistent fight he has put up for his constituency. He has certainly achieved a very considerable Parliamentary victory.
§ Clause added to the Bill.