§ Mr. MacDermotI beg to move, Amendment No. 111, in page 22, line 39, to leave out from beginning to "and" and to insert "Paragraph 4 (2) and (3) (b)".
This Amendment is needed to ensure that, where a value has to be determined for goods which are hired out after they have been exported, the expenses relating to the hiring may be assumed to have been borne by the owner of the goods and so he included in the export value. This will bring this calculation into line with other provisions in the Bill relating to hiring or sale and ensure that there is parity of treatment for them all.
§ Amendment agreed to.
§ Mr. MacDermotI beg to move, Amendment No. 112, in page 22, line 47, at the end to insert:
(2) The foregoing sub-paragraph shall not have effect and any amount falling to be determined under this Schedule in relation to the rebate payable to any person shall be that fixed by the Commissioners, unless, within three months from the time when the Commissioners' final determination of that amount is communicated to that person, or such longer time as they may allow, a notice requiring a reference under that sub-paragraph has been served on the Commissioners.The object of this Amendment is to prevent undue delay in settling valuation disputes. It does so by limiting the period during which disputes can be referred to 710 a referee to a period of three months from the date on which the final determination of value is notified by the Customs unless they allow an extension. If no reference is required in that period, the disputed amount would be as fixed by the Customs. This provision is similar to provisions in the fields of duty and Purchase Tax.
§ Amendment agreed to.
§ Schedule, as amended, agreed to.
§ Clause 10 ordered to stand part of the Bill.
§ Schedule 4 agreed to.
§ Bill reported, with Amendments; as amended, to be considered Tomorrow and to be printed. [Bill 39].