HC Deb 14 May 1963 vol 677 cc1236-8
Mr. du Cann

I beg to move, in page 68, line 27, after "beer", to insert: or of a corresponding licence granted in Northern Ireland". The point about this Amendment is simple, although technical. The object is to bring Northern Ireland into line with the United Kingdom as a result of measures which they, in their own Parliament, are now proposing to take. The Minister of Finance for Northern Ireland has decided to abolish private beer brewers' licences in his forthcoming Budget and to introduce limited licences for the brewing of beer for domestic use or for consumption by any person employed in the actual course of their employment, exactly as is the case in Clause 6.

However, although the issue of limited licences is within the powers of the Northern Ireland Parliament, the duty chargeable on the beer brewed under cover of them is a "reserved" duty under Section 21 f the Government of Ireland Act, 1920. Accordingly, it is necessary to provide in the Finance Bill that the duty on beer, brewed under cover of limited licences issued in Northern Ireland will, in a similar manner to the beer brewed under limited licences in Great Britain, be payable in accordance with Section 134 of the Customs and Excise Act, 1952, as amended, rather than at the higher rate laid down in Section 133.

I wanted to say that for the sake of the record. It is entirely straightforward. The object of the exercise is to bring Northern Ireland into line with the United Kingdom, as I am sure would be the wish in Northern Ireland, following the decision to make the same changes as we, in our wisdom, are making in the United Kingdom.

Amendment agreed to.

Question proposed, That this Schedule, as amended, be the Second Schedule to the Bill.

Mr. Mitchison

I have one question. I wonder whether the Government can explain why, in paragraph 2(4), it has become necessary in this connection to insert the words "liquidator or", and what those words mean?

Mr. du Cann

That is a highly technical question to which, before I sit down, I hope to be in a position to provide an answer for the hon. and learned Gentleman. In the meantime, perhaps I could deal with the Schedule generally.

As the Committee will be aware, the substantive change in this matter is in Clause 6. The detail is in the Schedule. It is really a simple matter of putting the paraphernalia of detail into the Schedule and keep the Clause as simple and straightforward as possible, although I agree that at first blush it appears extraordinarily complicated. There is nothing in the Schedule which is not dealt with in the Clause.

I hope that the hon. and learned Member will permit me to give him the answer to his question later, as it is, as he will appreciate, a matter of some difficulty.

Mr. Mitchison

I think that the hon. Gentleman has completely "liquidated" the question.

Question put and agreed to.

Schedule, as amended, agreed to.