HC Deb 16 July 1969 vol 787 cc756-69

10.45 p.m.

The Joint Parliamentary Secretary to the Ministry of Transport (Mr. Bob Brown)

I beg to move Amendment No. 24, in page 12, line 15, leave out 'subsection' and insert 'subsections'.

I understand that we are considering at the same time Government Amendment No. 25.

Although these Amendments are complex in form, they are comparatively simple in effect. Their object is to make a slight extension of the exemption from vehicle excise duty which is provided in Clause 6(1) to vehicles purchased here by overseas residents. The present provisions of Clause 6(1) deal with the great majority of such vehicles, private cars. When such vehicles are purchased here by overseas residents, purchase tax can be remitted by the Customs under Section 23 of the Purchase Tax Act, 1963. This, of course, is undoubtedly an incentive to the sale of British cars, and, indeed, some 20,000 cars are sold each year under these arrangements.

As a further incentive, Clause 6(1) exempts these vehicles also from vehicle excise duty. This avoids the troublesome business for foreign visitors of having to take out vehicle excise licences for four or twelve months and then claiming a refund when they leave with the car.

A small number of vehicles—probably no more than 500—purchased by overseas residents are not subject to purchase tax. Examples of the sort of vehicles we have in mind are motorised caravans and personnel carriers of the large Land Rover type. Since Clause 6(1) is related to vehicles on which purchase tax is remitted, the vehicle excise exemption which it provides would not apply to such vehicles. It would be illogical, however, to afford exemption to the larger number—the 20,000 private cars—but not to the 500 or so vehicles I have referred to. I am glad to have the opportunity of moving the Amendment and thus to remove illogicality. Amendment No. 24 is the paving Amendment and No. 25 the substantive.

Mr. Higgins

Is the hon. Gentleman aware that earlier the Government rejected our proposal to remove vehicle licence duty from disabled drivers? Does he think that this is a more deserving case than that? Secondly, is this concession consistent with our obligations under the G.A.T.T.? How many of our foreign competitors are also selling cars to overseas visitors with the same con-session?

Mr. Brown

It is not for me to comment on the earlier Amendment. This Amendment is an incentive to British car exports and I am sure that the hon. Gentleman must be able to differentiate between vehicle excise licences for the disabled and incentives to exports. I was not in the House at the time, but no doubt one of my right hon. Friends gave good reason for not giving the concession proposed in the earlier Amendment.

Dame Irene Ward

Is the hon. Gentleman really saying that it is more important to give this kind of concession for exports than it is for disabled people? That is what he is saying and I do not agree with him.

Mr. Brown

I understand fully the feeling which exists on this sort of matter, but we are not discussing the Amendment relating to disabled persons. I have given an explanation of this Amendment and I have no doubt that one of my right hon. Friends has given a reasonable explanation for the rejection of the earlier Amendment. It is not for me to give an explanation again.

Mr. Higgins

The hon. Gentleman cannot get away with this. He must put it in the context of the Bill. The Government propose to give a concession here rather than the concession which they earlier rejected. If the hon. Gentleman is to justify it, he must obviously show sound cause on that basis. In any case, he has not answered my question about the G.A.T.T.

Mr. Brown

I apologise to the hon. Gentleman for not answering him about the G.A.T.T. I understand that we are acting in accordance with the agreement to which we are a party.

Mr. Higgins

How many of our foreign competitors make the same concession?

Mr. Brown

Without notice I cannot answer that question, but I will write to the hon. Gentleman. I am sure that hon. Members, on reflection, will concede that it is not relevant whether this Amendment should be accepted.

Mr. Eldon Griffiths

I have only a brief question, but I am not optimistic about getting an answer in the light of the hon. Gentleman's inability to answer my hon. Friend the Member for Worthing (Mr. Higgins). We extend to a large number of diplomatic personnel and members of foreign missions and international organisations such as the International Coffee Board and the International Sugar Organisation, freedom from purchase tax and freedom from tax on vehicles purchased in this country.

There are on the staff of these organisations many people who are not covered by consular conventions or diplomatic treaties—gardeners, au pair girls, child minders, and so on. If these people should purchase vehicles in this country, will they be able to do so without paying tax? This is a straight factual question that deserves a straight factual answer. If the answer is yes, then the case that has been made from the Opposion Front Bench and by my hon. Friend the Member for Tynemouth (Dame Irene Ward) is even more powerful. It cannot be right that the hangers-on of diplomatic and international missions who are not covered by consular and diplomatic immunities should benefit more than the disabled.

Mr. Arthur Lewis

As I understand it, the object is to encourage people to buy cars by allowing them to run the cars free of tax for twelve months before taking them abroad, and thus to help exports. What action is taken to ensure that this happens? I can assure the Joint Parliamentary Secretary that there are thousands of unlicensed vehicles on the road and neither his Department nor any other Department does anything about it.

I know of a car bought on this basis which has been unlicensed for two years. Although it has been reported the car is still unlicensed and still unexported. The Department says it is a matter for the police. The police say it is a matter for the G.L.C. enforcement officer. The enforcement officer says that there are so many thousands of these cases that he cannot do anything about it.

It takes 18 months or two years before a case can be brought to court, and when it gets to court only a nominal fine of £5 is imposed. If the offender does not want to pay the fine he does not do so. After another two years he might again be fined £5 and may again refuse to pay it. After about five years the police give up, the enforcement officer gives up, and the car is sold to a car dealer. The car dealer then sells the car again to an individual who takes it out on the road knowing that it is not taxed or insured. If that man has a hit-and-run type accident and somebody notices the number and takes the matter up with the Ministry, the Ministry will then say "The car should have been exported".

Mr. Deputy Speaker(Mr. Harry Gourlay)

Order. The hon. Gentleman is getting a little wide of the Amendment that is before the House.

Mr. Lewis

I was trying to explain what was now happening, that not only a coach and horses but a hundred-and-one vehicles were being driven through the existing legislation. To what extent have the present abuses, which have been going on for years, been encouraged by the Treasury? Will the Parliamentary Secretary assure me that these people will not be given further encouragement by the Bill?

I was going on to say, Mr. Gourlay, that people have been dodging the column for years. These cars should have been exported two or three years ago. But has the Ministry taken action? No. The Bill will give further opportunities to people to dodge the column. The Parliamentary Secretary has not said how he can guarantee that these cars will go for export. Is it not possible to ensure that if the cars are not exported within twelve months the whole of the arrears of duty shall be payable, rather than to leave the situation to go on for even more years?

Mr. Bob Brown

As the hon. Member for Bury St. Edmunds (Mr. Eldon Griffiths) said, there are certain concessions to take account of diplomatic arrangements, but the matter of gardeners and au pair girls is a different issue altogether. Anybody who can be identified as a genuine foreign visitor will have the concession, otherwise they will not.

My hon. Friend the Member for West Ham, North (Mr. Arthur Lewis) mentioned certain abuses. I am sorry to say that the matter of the dodging of vehicle excise licence has become almost a mania with my hon. Friend. There can hardly be a car in the West Ham area which he cannot identify quite readily and at will.

We are on this aspect dealing with some 500 vehicles a year. I find it difficult to understand how countless vehicles are running around the country years after purchase, after they should have been exported, without having paid the duty. I cannot understand such an allegation, when we are here talking about only 500 Land Rovers and personnel carriers.

The system under which the vehicles have "no sale" or export restrictions attached to them is a quite distinctive one. It will be extended to the vehicles to which I have referred. This will put prospective purchasers and taxation authorities on their guard against any attempt to evade the conditions of the exemptions.

Sir Gerald Nabarro (Worcestershire, South)

I had not intended to intervene until I heard the Joint Parliamentary Secretary deride what was said by the hon. Member for West Ham, North (Mr. Arthur Lewis), and I rise only to reinforce what he said about the proliferation of licence evasion at every level—

Mr. Deputy Speaker

Order. The hon. Gentleman must know that we are on Report and dealing with Amendments 24 and 25, which have nothing to do with general licence evasion. The hon. Gentleman may only deal with evasion which may arise out of the Amendments.

Sir G. Nabarro

I will come to that. I had just referred to the proliferation of licence evasion at every level. The Joint Parliamentary Secretary will recall that I sent him last week an example of the kind of evasion about which the hon. Member for West Ham, North complains. If the Minister cannot stop evasion of that kind, which concerns citizens of this country, how does he propose to stop evasion where vehicles are purported to have been bought for export, which is immeasurably more difficult than apprehending evasion in this country? It is reckoned that there are more than a million unlicensed vehicles running round our roads—

Mr. Deputy Speaker

Order. I have ruled already that in touching on that aspect of licence evasion the hon. Gentleman is out of order. Perhaps he will address his remarks specifically to the Amendment.

Sir G. Nabarro

I will finish my sentence. It is estimated that there are more than a million unlicensed vehicles running round our roads, including vehicles which are supposed to be en route to export markets. The fact is that neither the Ministry's officials, nor the licensing authorities, nor the police are in a position to apprehend the offenders. The police take no notice of complaints—

Mr. Deputy Speaker

Order. The hon. Gentleman is disregarding the Ruling of the Chair. Perhaps he will address his remarks specifically to the Amendment.

Sir G. Nabarro

I am endeavouring to do that, and I intend to go on making this speech, attaching my remarks to the Amendment.

If the police are not in a position to apprehend the widespread evasion with motor cars in this country, how can they apprehend motor vehicles which are pur- ported to be en route to export markets but which are not exported?

I want the Joint Parliamentary Secretary to answer this specific question. Has he read the letter which I wrote him last week—

Mr. Deputy Speaker

Order. As I understand the hon. Gentleman's submission, the letter has nothing to do with the Amendment, and therefore I cannot allow him to speak further on that.

Sir G. Nabarro

I am sorry you have not read the letter, Mr. Deputy Speaker.

Mr. Deputy Speaker

I may not have read the letter, but I have been listening to the hon. Gentleman. I gather from his remarks that the letter does not deal with cars which are covered by the Amendment.

Sir G. Nabarro

I am asking the hon. Gentleman whether he has read the letter, because when he replies to the debate I hope he will tell me whether the cars were en route to export markets. That is the point.

In this case, a dealer in Reading was forced to recover nine vehicles on account of the non-payment of sums due under hire-purchase contracts. Of the nine vehicles, seven had not been taxed. Were they export vehicles? I doubt it.

An Hon. Member

Come off it.

Sir G. Nabarro

I will not come off it. We are being taxed at the rate of £25 a year as perfectly legal car drivers because of the amount of evasion which occurs at present.

I hope that the Joint Parliamentary Secretary will not deride the hon. Member for West Ham, North, because he is exactly right and the Minister is exactly wrong. He ought to find out what is the extent of evasion, both in respect of vehicles purchased and said to be for export but not subsequently exported, and in respect of those purchased for use in this country and not licensed. The two are parallel problems, resulting in a huge loss of revenue and the legitimate licence owner being taxed more heavily than otherwise he need be.

Mr. Patrick Jenkin

We recognise the value when Ministers from Departments other than the Treasury come down to the House to take part in debates on the Finance Bill on matters that primarily concern the interests of their Department. But the House is entitled to expect that when Ministers from other Departments come down they should be able to answer the questions put to them from both sides.

It is not good enough for the Parliamentary Secretary, in answer to my hon. Friend the Member for Worthing (Mr. Higgins), to say that something is nothing to do with him. The hon. Gentleman is a member of the Government. When he stands at the Dispatch Box answering a debate on an Amendment of this kind he is answering for the Government, and he has as much responsibility as any other member of the Government who speaks on the Finance Bill. The Parliamentary Secretary has delivered himself of a series of deplorably inadequate replies to the questions that have been put from both sides.

The hon. Gentleman was asked how this concession was justifiable when the concession which the Government turned down earlier in relation to disabled drivers was not felt to be justifiable. He merely said that it was nothing to do with him.

He was asked whether it was in accordance with our obligations under G.A.T.T. All that he could say was that he had no reason to believe that it was not. He said that it was an export incentive. This is not an indirect tax which is allowed to be relieved under G.A.T.T. He was asked what other countries gave comparable relief in the export of cars from their territories. He had no idea of any other country that gave this relief.

The Parliamentary Secretary appeared to be supremely complacent when faced with the evidence put to him by his hon. Friend the Member for West Ham, North (Mr. Arthur Lewis) about the use of this concession by those who wished to evade road tax. This is not good enough.

We recognise that the Clause and the Amendment are both, in their way, concessions intended to help exports. But I believe that the House is entitled to mark its disapproval of a Minister who

Division No. 333.] AYES [11.9 p.m.
Abse, Leo Anderson, Donald Atkins, Ronald (Preston, N.)
Allaun, Frank (Salford, E.) Archer, Peter Atkinson, Norman (Tottenham)
Alldritt, Walter Ashley, Jack Barnett, Joel

comes down and delivers himself of such inadequate answers by pressing the matter to a Division. I hope that my right hon. and hon. Friends will join me in dividing against the Government's Amendment.

Mr. Bob Brown

I find it hard to take from the hon. Member for Wanstead and Woodford (Mr. Patrick Jenkin)— [Interruption.] With the leave of the House—

Mr. Deputy Speaker

Order. I remind the House that the mover of an Amendment on Report does not require the leave of the House to speak more than once.

Mr. Brown

Thank you, Mr. Deputy Speaker. I thought that I was in order.

I find it hard to take from the hon. Member for Wanstead and Woodford his talk about inadequate replies. The replies that he is beefing about have, in the main, been in response to an earlier Amendment which I have said that one or other of my right hon. Friends has already adequately dealt with.

Concerning the remarks of the hon. Member for Worcestershire, South (Sir G. Nabarro), bearing in mind what has gone before, particularly the Budget statement of my right hon. Friend the Chancellor of the Exchequer, I should think that he might have said his last word on vehicle excise duties.

Sir G. Nabarro


Mr. Brown

No. I have already given way sufficiently.

We are not discussing vehicle excise duties; we are discussing a concession affecting about 500 vehicles per year. We are introducing this Amendment after discussion with the Society of Motor Manufacturers and Traders, whose members are keen to have it to improve their sales. Therefore, I am surprised that the Opposition should see fit to divide on it.

Question put, That the Amendment be made:—

The House divided: Ayes 226, Noes 170.

Baxter, William Griffiths, Eddie (Brightside) Morris, John (Aberavon)
Beaney, Alan Griffiths, Will (Exchange) Moyle, Roland
Bence, Cyril Hamilton, James (Bothwell) Murray, Albert
Benn, Rt. Hn. Anthony Wedgwood Hamilton, William (Fife, W.) Newens, Stan
Bidwell, Sydney Harper, Joseph Noel-Baker, Rt. Hn. Philip
Binns, John Harrison, Walter (Wakefield) Nott, John
Bishop, E. S. Haseldine, Norman Oakes, Gordon
Blackburn, F. Hazell, Bert Ogden, Eric
Blenkinsop, Arthur Healey, Rt. Hn. Denis O'Malley, Brian
Boardman, H. (Leigh) Heffer, Eric S. Oram, Albert E.
Booth, Albert Henig, Stanley Orbach, Maurice
Boston, Terence Hooley, Frank Orme, Stanley
Boyden, James Houghton, Rt. Hn. Douglas Oswald, Thomas
Bradley, Tom Howarth, Robert (Bolton, E.) Owen, Dr. David (Plymouth, S'tn)
Bray, Dr. Jeremy Howell, Denis (Small Heath) Page, Derek (King's Lynn)
Brooks, Edwin Hoy, Rt. Hn. James Palmer, Arthur
Brown, Hugh D. (G'gow, Provan) Hughes, Rt. Hn. Cledwyn (Anglesey) Parker, John (Dagenham)
Brown, Bob (N'c'tle-upon-Tyne, W.) Hughes, Roy (Newport) Parkyn, Brian (Bedford)
Brown, R. W. (Shoreditch & F'bury) Hunter, Adam Pavitt, Laurence
Buchan, Norman Jackson, Colin (B'h'se & Spenb'gh) Pearson, Arthur (Pontypridd)
Buchanan, Richard (G'gow, Sp'burn) Jay, Rt. Hn. Douglas Peart, Rt. Hn. Fred
Butler, Herbert (Hackney, C.) Jeger, Mrs. Lena (H'b'n&St. P'cras, S.) Pentland, Norman
Callaghan, Rt. Hn. James Jenkins, Rt. Hn. Roy (Stechford) Perry, Ernest G. (Battersea, S.)
Carmichael, Neil Johnson, Carol (Lewisham, S.) Perry, George H. (Nottingham, S.)
Carter-Jones, Lewis Johnson Smith, G. (E. Grinstead) Price, Christopher (Perry Barr)
Chapman, Donald Jones, Rt. Hn. Sir Elwyn (W. Ham, S.) Probert, Arthur
Concannon, J. D. Jones, T. Alec (Rhondda, West) Rees, Merlyn
Conlan, Bernard Judd, Frank Roberts, Albert (Normanton)
Crawshaw, Richard Kenyon, Clifford Roberts, Rt. Hn. Goronwy
Crosland, Rt. Hn. Anthony Kerr, Mrs. Anne (R'ter & Chatham) Roberts, Gwilym (Bedfordshire, S.)
Crossman, Rt. Hn. Richard Kerr, Dr. David (W'worth, Central) Rodgers, William (Stockton)
Dalyell, Tam Kerr, Russell (Feltham) Roebuck, Roy
Davidson, Arthur (Accrington) Lawson, George Rose, Paul
Davies, C. Elfed (Rhondda, E.) Leadbitter, Ted Ross, Rt. Hn. William
Davies, Dr. Ernest (Stretford) Lee, Rt. Hn. Jennie (Cannock) Rowlands, E.
Davies, Rt. Hn. Harold (Leek) Lee, John (Reading) Ryan, John
Davies, Ifor (Gower) Lewis, Arthur (W. Ham, N.) Shaw, Arnold (Ilford, S.)
de Freitas, Rt. Hn. Sir Geoffrey Lewis, Ron (Carlisle) Sheldon, Robert
Dell, Edmund Lipton, Marcus Shore, Rt. Hn. Peter (Stepney)
Dempsey, James Lomas, Kenneth Short, Mrs. Renée (W'hampton, N.E.)
Dewar, Donald Loughlin, Charles Silkin, Rt. Hn. John (Deptford)
Diamond, Rt. Hn. John Lyon, Alexander W. (York) Silkin, Hn. S. C. (Dulwich)
Dickens, James Mabon, Dr. J. Dickson Silverman, Julius
Dobson, Ray McBride, Neil Skeffington, Arthur
Doig, Peter McCann, John Slater, Joseph
Driberg, Tom MacColl, James Small, William
Dunn, James A. Macdonald, A. H. Smith, John (London & W'minster)
Dunnett, Jack McGuire, Michael Spriggs, Leslie
Dunwoody, Mrs. Gwyneth (Exeter) McKay, Mrs. Margaret Summerskill, Hn. Dr. Shirley
Dunwoody, Dr. John (F'th & C'b'e) Mackenzie Gregor (Rutherglen) Taverne, Dick
Eadie, Alex Mackie, John Thomson, Rt. Hn. George
Edelman, Maurice Mackintosh, John P. Tinn, James
Edwards, Robert (Bilston) Maclennan, Robert Urwin, T. W.
Edwards, William (Merioneth) McMillan, Tom (Glasgow, C.) Varley, Eric G.
Ellis, John McNamara, J. Kevin Wainwright, Edwin (Dearne Valley)
English, Michael Mahon, Peter (Preston, S.) Wallace, George
Ennals, David Mahon, Simon (Bootle) Watkins, David (Consett)
Ensor, David Mallalieu, E. L. (Brigg) Watkins, Tudor (Brecon & Radnor)
Evans, Fred (Caerphilly) Mallalieu, J.P.W. (Huddersfield, E.) Wellbeloved, Jamei:
Evans, Ioan L, (Birm'h'm, Yardley) Manuel, Archie Whitaker, Ben
Finch, Harold Mapp, Charles Whitlock, William
Fitch, Alan (Wigan) Marks, Kenneth Willey, Rt. Hn. Frederick
Fletcher, Ted (Darlington) Marquand, David Williams, Alan (Swansea, W.)
Foot, Michael (Ebbw Vale) Marsh, Rt. Hn. Richard Williams, Alan Lee (Hornchurch)
Ford, Ben Mason, Rt. Hn. Roy Williams, Clifford (Abertillery)
Forrester, John Mellish, Rt. Hn. Robert Williams, Mrs. Shirley (Hitchin)
Fowler, Gerry Mendelson, John Willis, Rt. Hn. George
Fraser, John (Norwood) Mikardo, Ian Wilson, William (Coventry, S.)
Freeson, Reginald Miller, Dr. M. S. Winnick, David
Gardner, Tony Milne, Edward (Blyth) Woof, Robert
Gray, Dr. Hugh (Yarmouth) Mitchell, R. C. (S'th'pton, Test)
Gregory, Arnold Molloy, William TELLERS FOR THE AYES:
Griffiths, David (Bother Valley) Morris, Alfred (Wythenshawe) Mr. Ernest Armstrong and
Morris, Charles R. (Openshaw) Mr. Charles Grey.
Alison, Michael (Barkston Ash) Bell, Ronald Black, Sir Cyril
Allason, James (Hemel Hempstead) Bennett, Sir Frederic (Torquay) Blaker, Peter
Astor, John Bennett, Dr. Reginald (Gos. & Fhm) Boardman, Tom (Leicester, S.W.)
Atkins, Humphrey (M't'n & M'd'n) Bessell, Peter Body, Richard
Awdry, Daniel Biffen, John Boyle, Rt. Hn. Sir Edward
Baker, Kenneth (Acton) Biggs-Davison, John Braine, Bernard
Baker, W. H. K. (Banff) Birch, Rt. Hn. Nigel Brown, Sir Edward (Bath)
Bruce-Gardyne, J. Hirst, Geoffrey Percival, Ian
Buchanan-Smith, Alick (Angus, N&M) Holland, Philip Pike, Miss Mervyn
Burden, F. A. Hordern, Peter Pink, R. Bonner
Campbell, B. (Oldham, W.) Hornby, Richard Pounder, Rafton
Carlisle, Mark Howell, David (Guildford) Powell, Rt. Hn. J. Enoch
Chataway, Christopher Hunt, John Price, David (Eastleigh)
Chichester-Clark, R. Hutchison, Michael Clark Prior, J. M. L.
Clark, Henry Jenkin, Patrick (Woodford) Pym, Francis
Clegg, Walter Jones, Arthur (Northants, S.) Ramsden, Rt. Hn. James
Cooke, Robert Jopling, Michael Renton, Rt. Hn. Sir David
Crowder, F. P. Joseph, Rt. Hn. Sir Keith Ridsdale, Julian
Cunningham, Sir Knox Kaberry, Sir Donald Rossi, Hugh (Hornsey)
Dalkeith, Earl of Kershaw, Anthony Royle, Anthony
Dance, James Kimball, Marcus Russell, Sir Ronald
Davidson, James (Aberdeenshire, W.) King, Evelyn (Dorset, S.) Scott, Nicholas
d'Avigdor-Gotdsmid, Sir Henry Kirk, Peter Scott-Hopkins, James
Dean, Paul Kitson, Timothy Sharples, Richard
Deedes, Rt. Hn. W. F. (Ashford) Knight, Mrs. Jill Shaw, Michael (Sc'b'gh & Whitby)
Drayson, G. B. Lancaster, Col. C. G. Silvester, Frederick
du Cann, Rt. Hn. Edward Lane, David Smith, Dudley (W'wick & L'mington)
Elliott, R.W.(N'c'tle-upon-Tyne, N.) Lawler, Wallace Stainton, Keith
Eyre, Reginald Legge-Bourke, Sir Harry Steel, David (Roxburgh)
Farr, John Longden, Gilbert Stodart, Anthony
Fletcher-Cooke, Charles Lubbock, Eric Stoddart-Scott, Col. Sir M.
Fortescue, Tim McAdden, Sir Stephen Taylor, Sir Charles (Eastbourne)
Foster, Sir John MacArthur, Ian Taylor, Edward M.(G'gow, Cathcart)
Fraser, Rt. Hn. Hugh (St'fford & Stone) Mackenzie, Alasdair (Ross&Crom'ty) Taylor, Frank (Moss Side)
Gibson-Watt, David Maclean, Sir Fitzroy Temple, John M.
Gilmour, Sir John (Fife, E.) Macleod, Rt. Hn. Iain Tilney, John
Glover, Sir Douglas McNair-Wilson, Michael Turton, Rt. Hn. R. H.
Glyn, Sir Richard Maddan, Martin van Straubenzee, W. R.
Godber, Rt. Hn. J. B. Maginnis, John E. Vaughan-Morgan, Rt. Hn. Sir John
Goodhart, Philip Marten, Neil Vickers, Dame Joan
Goodhew, Victor Maude, Angus Waddington, David
Gower, Raymond Mawby, Ray Wainwright, Richard (Colne Valley)
Grant, Anthony Maxwell-Hyslop, R. J. Ward, Dame Irene
Gresham Cooke, R. Mills, Peter (Torrington) Wells, John (Maidstone)
Grieve, Percy Mills, Stratton (Belfast, N.) Whitelaw, Rt. Hn. William
Griffiths, Eldon (Bury St. Edmunds) Miscampbell, Norman Wiggin, A. W.
Gurden, Harold Mitchell, David (Basingstoke) Williams, Donald (Dudley)
Hall, John (Wycombe) Montgomery, Fergus Wilson, Geoffrey (Truro)
Hall-Davis, A. G. F. More, Jasper Winstanley, Dr. M. P.
Hamilton, Lord (Fermanagh) Morgan-Giles, Rear-Adm. Wolrige-Gordon, Patrick
Harvey, Sir Arthur Vere Morrison, Charles (Devizes) Woodnutt, Mark
Hastings, Stephen Mott-Radclyffe, Sir Charles Worsley, Marcus
Hawkins, Paul Munro-Lucas-Tooth, Sir Hugh Wright, Esmond
Heald, Rt. Hn. Sir Lionel Nabarro, Sir Gerald
Heseltine, Michael Onslow, Cranley TELLERS FOR THE NOES:
Higgins, Terence L. Orr-Ewing, Sir Ian
Hiley, Joseph Osborn, John (Hallam) Mr. Hector Monro and
Hill, J. E. B. Page, Graham (Crosby) Mr. Bernard Weatherill.
Peel, John

Further Amendment made: No. 25, in page 12, line 25, leave out from '9' to end of line 26 and insert: 'then the provisions of subsection (2C) of this section shall apply in relation to that vehicle. (2B) Where in the case of any mechanically propelled vehicle it is shown to the satisfaction of the authority with whom the vehicle is registered—

  1. (a) that the vehicle is not chargeable with purchase tax; and
  2. (b) that the vehicle is being acquired from a person who is for the time being registered as a manufacturer of such vehicles by the Minister and who is the manufacturer of the vehicle for the purposes of that register; and
  3. (c) that the person so acquiring the vehicle would fall to be treated as an overseas resident for the purposes of the said section 23,
that authority may exempt the vehicle from duty under this Act for a period of twelve months subject to specified conditions, being such conditions as the Minister may from time to time think necessary for the protection of the revenue; but if at any time during those twelve months any of the conditions subject to which the exemption is granted is not complied with, the provisions of subsection (2C) of this section shall apply in relation to the vehicle. (2C) Where under subsection (2A) or (2B) of this section the provisions of this subsection are to apply in relation to a vehicle, the vehicle shall be deemed never to have been exempted from duty under the said subsection (2A) or (2B)'.—[Mr. Harold Lever.]

Mr. Deputy Speaker

We now come to Amendment No. 27.

Mr. John Smith

On a point of order. May I draw your attention to Amendment No. 296, which is supported by hon. Members from both the Liberal and Tory Parties. It is the only Amendment to Clause 9, and unless it is debated, since the Committee stage was taken upstairs, the House will have had no opportunity—

Mr. Deputy Speaker

Order. I cannot hear anything further on that point of order, since the selection of Amendments is a matter for Mr. Speaker, and the Amendment has not been selected for debate.

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