§ Mr. DiamondI beg to move Amendment No. 13, in page 13, line 25, after "1957", to insert:
the offices of Chairman and Deputy Chairman of Ways and Means".It is always a little difficult, when a thoroughly technical Amendment comes up, for a Front Bench speaker to decide whether to explain the technicalities in their full and boring details, or whether to make at first a short explanation to hon. Members in the belief, and the hope, that if that satisfies them, it will be sufficient; but if any hon. Member wishes to pursue the technicalities to their ultimate and deadly dull limits, I am always happy to serve the Committee. Therefore, I think I may deal with the matter shortly in the first stage and offer a more lengthy, detailed and utterly boring explanation if required to do so later.This Amendment is merely for the purpose of making it certain that the holders of the offices in question shall, like all other Members of Parliament, be at no advantage for tax purposes as compared with an ordinary member of the public. Nobody would wish that a Member of Parliament should have an advantage in relation to pension rights which is not enjoyed by an ordinary member of the public so far as the implications for tax are concerned. Therefore, steps are taken in the Bill to make that position so, particularly as applying to a Minister.
Having made that position so, it is necessary to include these two particular offices, which would have been included in the first place had it not been for the simple fact that the salaries paid are not paid by Parliament in the ordinary way and are not voted by Parliament in the ordinary way but are paid by a separate commission of which, properly and fortunately, hon Members have no opportunity of signifying their approval or disapproval.
610 As this is purely a tax matter, I hope that I may have the co-operation of hon. Members in saving them from a long and boring explanation.
§ Sir D. RentonAfter that beautifully lucid explanation, may I say that the Chief Secretary might have gone one step further and told us whether we shall have to pay Income Tax or not.
§ Amendment agreed to.
§ Clause, as amended, ordered to stand part of the Bill.
§ Clauses 19 and 20 ordered to stand part of the Bill.