HC Deb 12 July 1965 vol 716 cc89-90
Mr. Diamond

I beg to move Amendment No. 177, Clause 45, in page 106, line 23, after "tax" to insert: (including enactments conferring or regulating a right of appeal)

Mr. Speaker

I propose that with this Amendment we also discuss Amendment No. 237, Clause 45, in page 106, line 22, after "to", insert "appeal procedure and to".

Mr. Diamond

This Amendment confirms an undertaking that I myself gave in Committee when we were dis- cussing Clause 45. The matter was raised by the hon. Member for Folkestone and Hythe (Mr. Costain), who pointed out that there did not appear to be any provision for appeal machinery. I indicated, I believe, that nevertheless the appeal machinery was there—that the words used imported that—but that I would make absolutely sure, and, if necessary, bring an Amendment before the House.

I repeat that it is not necessary to include words to give effect to what I said. Nevertheless, I think that it should be made clearer for those outside the House so that, on a first reading, they should have no doubt but that appeal machinery is included. This Amendment has been tabled to make the position absolutely clear. It does so by providing that the enactments referred to in subsection (7) of this Clause shall include enactments conferring or regulating a right of appeal.

Mr. A. P. Costain (Folkestone and Hythe)

I thank the Chief Secretary for carrying out his assurance. This is an important matter. My Amendment in Committee was not selected, but I was able to speak on this subject on the Question "That the Clause stand part of the Bill". There has been very considerable doubt in the accountancy profession whether the appeal procedure is allowable, and I thank the right hon. Gentleman for making it very clear that it is.

Mr. Barber

This Amendment, tabled by the Government, is due to the dogged determination of my hon. Friend the Member for Folkestone and Hythe (Mr. Costain). He first raised the matter with me, and I refused to believe him. I could not believe that there were not in the Statute words sufficiently adequate to cover his point. But my hon. Friend has persevered, and he now has his reward.

Amendment agreed to.