HC Deb 11 July 1956 vol 556 cc487-8
Mr. H. Brooke

I beg to move, in page 54, line 22, at the end to insert: 5. Where an office or employment is in substance one of which the duties fall in the year of assessment to be performed outside the United Kingdom, then for the purposes of Cases I and II (including the purposes of this Schedule so far as it relates to those Cases), there shall be treated as so performed any duties performed in the United Kingdom the performance of which is merely incidental to the performance of the other duties outside the United Kingdom. I need say very little about this Amendment, because it meets the point which was raised by my hon. Friend the Member for Wimbledon (Mr. Black) in Committee.

We inserted words similar to these in Clause 11 of the Bill yesterday. The effect of this Amendment, although we are actually amending the Schedule, is to provide similarly for Clause 10 of the Bill. It was originally on Clause 10 that my hon. Friend raised this point. It is a question of the interpretation of the word "wholly", if, in fact, there are some incidental duties that are performed in the United Kingdom. I think that the form of words which we have now found will satisfactorily meet that case.

Amendment agreed to.

Further Amendments made: In line 24, leave out "the last foregoing paragraph" and insert: this Schedule so far as it relates to those Cases".

In line 41, leave out from first "of" to "as" in line 42, and insert: this Schedule so far as it relates to those Cases)".